Section 18 in Punjab Panchayat Samitis and Zila Parishads Finance, Budget and Accounts Rules, 2014
18. Responsibility for maintenance of accounts.
(1)It shall be the responsibility of the Executive Officer or the Chief Executive Officer to see that all persons who receive or pay money on behalf of the Panchayat Samiti or the Zila Parishad, as the case may be, maintain and render proper accounts thereof in such manner that information in regard to all receipts and expenditure could he deducted therefrom as required by the Government from time to time. All accounts shall he kept so clean, the detail so fully recorded and the initial record of payments made so clear, explicit and self-contained, as may produce a convincing and satisfactory evidence of the facts in a court of law.(2)The Executive Officer or the Chief Executive Officer shall render to the Panchayat Samiti or Zila Parishad, as the case may be and the Government accurately and promptly such accounts and returns exhibiting the position of those transactions, as may he required of him from time to time.(3)All funds received and spent on behalf of the Panchayat Samiti or the Zila Panshad shall be credited into and withdrawn from, the Panchayat Sanutt fund or the Zila Parishad fund, as the case may he(4)No eraser shall he made in any account book, register, form, voucher and if any correction has to he made, it shall he made neatly in red ink, by crossing a horizontal line over the incorrect entry and attested by the Drawing and Disbursing Officer or the Officer Incharge of the Institution concerned
