Section 122 in Punjab Panchayat Samitis and Zila Parishads Finance, Budget and Accounts Rules, 2014
122. internal Check over Finance and Accounts.
(1)In order to exercise a proper control over the Panchayat Samitis and the Zila Parishads in financial matters, the Controller Panenayati Raj Finance shall conduct internal checks of the accounts of the Panchayat Samitis and the Zila Parishads every year by deputing all the Superintendents and Senior Assistants (Accountants) of the Panchayat Samitis and the Zila Parishads, Section Officers or Auditors of Government. Each internal check and inspection team shall consist two members. Controller Panchayati Raj Finance shall constitute the teams. The Divisional Deputy Directors shall frame annual calendar for Internal Check of all the Panchayat Samitis and the Zila Parishads and supervise the teams within their respective area. The teams shall submit the reports to the Divisional Inspection Committee for examination and recommendation to the Director.Provided that team members shall not be deputed for Internal checks of the institutions where they are posted.(2)Internal check of the accounts are meant for ensuring that the Panchayat Samitis and the Zila Parishads are properly functioning as Agents of the Government for the execution of Government schemes and the accounts of the Funds allotted to them are properly maintained.(3)The Government may order a special audit or inspection or inquiry in case an embezzlement or serious omission or commission is apprehended.
