Section 53 in Haryana Panchayati Raj Finance, Budget, Accounts, Audit, Taxation and Works Rules, 1996
53. Control over expenditure. [Section 209.]
(1)Care shall be taken not only to see that the total expenditure is kept within the limits of authorised appropriation but also that the funds allotted are spent in the interest and service of Panchayat Samiti or Zila Parishad, as the case may be, and upon the objects for which provision has been made in its budget. In order to exercise proper control over expenditure, the Executive Officer or Chief Executive Officer, as the case may be, shall keep himself closely acquainted with the progress of expenditure, commitments made, and liability incurred but not paid.(2)It is not sufficient that the accounts of Drawing and Disbursing Officer should be correct to his own satisfaction. He has to satisfy not only himself but also the audit, that a claim which has been accepted is valid, that a voucher is a complete proof of payment which it supports and that the account is correct in all respects and can safely be produced as a satisfactory and convincing evidence of facts, if required, in court of law.
