Section 110(5)(h) in Punjab Panchayat Samitis and Zila Parishads Finance, Budget and Accounts Rules, 2014
(h)in order to see that the travelling allowances bills are not made a source of profit-(i)scrutiny of bills of Heads of institutions and other officers who countersign their own bills with special regard to the necessity and frequency of journeys and halts to see if they show any special feature which cannot be objected to in the ordinary audit;(ii)scrutiny of all travelling allowances bills particularly journeys by motor with a view to checking excessive demands;(iii)scrutiny of countersignatures on bills to show if the Controlling Officer is not showing undue laxity;(iv)suggestion for transfer of headquarters in order to effect economy in travelling allowances charges and to facilitate the work of officers concerned;(v)scrutiny of actual expenses on account of hire of conveyances and other charges with a view to fixing a suitable monthly allowance;(vi)scrutiny of frequent bills for short journeys; and