Section 108(1) in Haryana Panchayati Raj Finance, Budget, Accounts, Audit, Taxation and Works Rules, 1996
(1)The Auditor, as a result of his audit, shall prepare a financial statement of the annual accounts of Gram Panchayat, Panchayat Samiti and Zila Parishad which shall be appended to their respective annual accounts. The financial statement shall inter alia bring out the true financial picture as on the last working day of the year to which it pertains. This financial statement, along with annual accounts of the Gram Panchayat, Panchayat Samiti or Zila Parishad, as the case may be, shall be placed before the Gram Sabha, Panchayat Samiti or Zila Parishads, respectively, for such action as may be deemed necessary by them.
