Section 117(2) in Punjab Panchayat Samitis and Zila Parishads Finance, Budget and Accounts Rules, 2014
(2)The utilisation certificates in respect of the functions entrusted to the Panchayat Samiti or the Zila Parishad, as the case may be, under sections 120 and 182 of the Act, shall be fum ished to concerned authority by the Government, based on the audit conducted by the Audit Authority.
