Section 119(2) in Punjab Panchayat Samitis and Zila Parishads Finance, Budget and Accounts Rules, 2014
(2)The annual accounts of the Panchayat Samiti and the Zila Panshad, as the case may be, and audit report thereon shall be examined and discussed by the Finance, Audit and Planning committee constituted by Panchayat Samiti or the Zila Parishad, as the case may be, for the purpose under section 134 and 184 of the Act.
