Section 120(3) in Punjab Panchayat Samitis and Zila Parishads Finance, Budget and Accounts Rules, 2014
(3)Divisional Inspection Committee shall conduct annual inspections of the Zila Parishads and the Panchayat Samitis by forming three members teams headed by Accounts Officer, After examining the inspection reports and internal check reports within a month, the same shall be sent to the Director for appropriate action. In serious eases, i.e. embezzlement etc., the matter shall be brought to the notice of the Director at once for quick action.
