Section 72 in Haryana Panchayati Raj Finance, Budget, Accounts, Audit, Taxation and Works Rules, 1996
72. Report of an enquiry into losses. [Section 209.]
(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.(2)If the loss be detected by audit in the first instance, the audit will report it immediately to Executive Officer or Chief Executive Officer, as the case may be, and the Government.(3)Any serious loss of immovable property by any natural calamities like fire, flood, earthquake, etc. shall also be reported to the Executive Officer or the Chief Executive Officer, as the case may be, and to the Director, Local Audit, and the Government.(4)Such reports must be submitted as soon as it comes to notice that there has been a loss. They must not be delayed while detailed enquiries are made. When the matter has been fully investigated a further and complete report shall be submitted of the nature and the extent of loss showing the error or neglect of rules by which such loss was rendered possible and the prospect of effecting a recovery and punishment to be awarded to the defaulters and other persons who are responsible for contributory negligence.(5)As soon as reasonable suspicion arises that a criminal offence has been committed in the matter, the Executive Officer or Chief Executive Officer, as the case may be, shall lodge a report to the nearest police station for making investigation in the case.
