Section 54 in Punjab Panchayat Samitis and Zila Parishads Finance, Budget and Accounts Rules, 2014
54. Payment.
(1)The Drawing and Disbursing Officer, while incurring or authorizing expenditure out of the Fund shall observe the cannons of financial propriety which are given below:-(i)Every officer incurring or authorizing expenditure on behalf of the Panchayat Samiti or the Zila Parishad should be guided by cannons of financial propriety. He is responsible for enforcing financial order of strict economy at every step.(ii)Every officer is expected to exercise the same vigilance in respect of the expenditure incurred out of the Fund as a person of ordinary prudence would exercise in respect of expenditure of his own money.(iii)The expenditure should not prima facie be more than the occasion demands.(iv)No authority should exercise its power of sanctioning expenditure to pass an order which shall be directly or indirectly to its own advantage(v)Money out of the Fund should not be utilized for the benefit of a particular person or section of the community unless:-(a)the amount of expenditure involved is insignificant. or(b)a claim for the amount could be enforced in a Court of law, or(c)the expenditure is in pursuance of a recognized policy or custom.(vi)The amount of allowances granted to meet expenditure of a particular type should be so regulated that the allowances are not on the whole a source of profit to the recipients. Money indisputably payable should not, as far as possible, be left unpaid(2)All the payments shall be made through RTGS in routine except in those cases where payment through RIGS is not practically possible for the reasons to be recorded in writing.
