Section 16(1) in Haryana Panchayati Raj Finance, Budget, Accounts, Audit, Taxation and Works Rules, 1996
(1)All money received or spent by or on behalf of the Gram Panchayat, Panchayat Samiti or Zila Parishad, as the case may be, shall without any reservation be brought to account in the Cash Book to be maintained in [Form I of the Haryana Panchayati Raj Rules, 1995 and attested by the Gram Sachiv in case of Gram Panchayat and in Form II and attested by the Executive Officer or Chief Executive Officer, as the case may be, in case of the Panchayat Samiti and Zila Parishad.] Sufficient details should be given in the column, particulars to admit the main points of each transaction being readily ascertained without reference to the detailed voucher or challan.
