Section 72(1) in Haryana Panchayati Raj Finance, Budget, Accounts, Audit, Taxation and Works Rules, 1996
(1)Whenever any loss of money, revenue or receipt, stamps, stores, etc., held by or on behalf of the fund, caused by defalcation or otherwise is discovered, it shall immediately be reported to the Executive Officer or Chief Executive Officer, as the case may be, as well as to the Government and the Director, Local Audit, even when such loss has been made good by the party responsible for it.
