Section 112(1) in Haryana Panchayati Raj Finance, Budget, Accounts, Audit, Taxation and Works Rules, 1996
(1)It shall be the primary responsibility of the officer carrying out the internal check or inspection to give guidance to the persons concerned in the proper maintenance of accounts and also to help them in the clearance of audit objections raised by the Auditor in his audit reports. The departmental officers in the course of internal check and inspection of accounts will be entitled to make such queries and observations and to call for such vouchers, statements, reports and other relevant records in relation thereto as may be necessary, and the Gram Panchayat, Panchayat Samiti or Zila Parishad, as the case may be, shall make arrangements for the supply thereof. The scope of internal check and inspection of the accounts shall inter alia extend to see that -(i)all the registers prescribed for various purposes particularly for grants-in-aid and loan, if any, received from Government and their further utilisation have duly been opened and maintained in accordance with the rules;(ii)all items of revenues and other dues which have to be brought to account are correctly and promptly assessed, realised and credited to the accounts of the Panchayat Samiti and Zila Parishad concerned;(iii)the initial accounts of demand have been properly prepared and all items of demand have been entered in the accounts and that the demand arrived at in the case of taxes and fees is generally correct and that adequate steps have been taken to enforce recovery;(iv)demand, collection and balance statements are regularly prepared and agreed with the subsidiary registers of demand and collections;(v)no amount due to the Panchayat Samiti or Zila Parishad is left outstanding in its books without sufficient reasons;(vi)a proper watch is kept over the growth of revenue by obtaining supplementary lists of persons or property liable to be taxed;(vii)the write off is supported by competent sanction and there is a record to show that the items are really irrecoverable;(viii)the arrears have been transferred at the end of the year to an arrear demand register;(ix)the bills issued for collection are in prescribed form, serially numbered and the stock account of bill books, receipt books etc., are properly maintained;(x)all properties usually leased or liable for lease have been leased out;(xi)an agreement or contract wherever it is necessary, has been entered into setting forth the conditions of agreement or contracts;(xii)security has been taken for due fulfilment of the terms of the lease agreement or contract;(xiii)the funds have been expended only on the purpose authorised by the Act or the rules;(xiv)the moneys made available for the expenditure have been provided for in the manner specified in the Act or the rules;(xv)due regard to the Government share and public contribution has been kept in formulating and executing the schemes under section 76(1);(xvi)the sanction (technical, administrative or financial) either special or general of the authority competent to sanction expenditure has been obtained;(xvii)the character and pattern of schemes required to be formulated by the Panchayat Samiti under section 76(1) has not been changed, without proper authority;(xviii)the works for schemes have been executed within the prescribed period and in accordance with the original plan, design and sanction estimate;(xix)all claims are in accordance with rules and in prescribed form;(xx)all prescribed preliminaries to expenditures with rules relating to the method of payments have been duly observed;(xxi)the revenue and expenditure is correctly classified.
