Section 6 in Punjab Panchayat Samitis and Zila Parishads Finance, Budget and Accounts Rules, 2014
6. Form of bodget.
- The budget estimates of the Panchayat Samiti shall be drawn up by the Executive Officer and that of the Zila Parishad by the Chief Executive Officer in Form FBA-1, as amended from time to time. All the receipts and expenditure shall be classified under the main Heads of Accounts as shown therein. Heads of Accounts not provided for but considered absolutely necessary in classifying the various items under Receipts and Expenditure can be opened with the prior concurrence of the Director.
