Section 106 in Haryana Panchayati Raj Finance, Budget, Accounts, Audit, Taxation and Works Rules, 1996
106. Utilisation certificates. [Sections 38, 76 and 145.]
- The Auditor, after auditing the account of Grants-in-aid, placed at the disposal of the Gram Panchayat, Panchayat Samiti or Zila Parishad, as the case may be, made by the Government under sections 38, 76 and 145(2)(c) shall, furnish to the Accountant General, Haryana, a utilisation certificate thereof to the effect that these grants have been utilised by the Gram Panchayat, Panchayat Samiti or Zila Parishads, as the case may be, for the purpose for which these were sanctioned. This will enable the Accountant General, Haryana, to adjust these grants finally in his books.
