Section 56 in Punjab Panchayat Samitis and Zila Parishads Finance, Budget and Accounts Rules, 2014
56. Control over expenditure.
(1)Care shall be taken not only to see that the total expenditure is kept within the limits of authorized appropriation but also that the Funds allotted are spent in the interest and service of Panchayat Samiti or the Zila Panshad, as the case may be, and upon the objects for which provision has been made in its budget. In order to exercise proper control over expenditure, the Executive Officer or the Chief Executive Officer, as the case may be, shall keep himself closely acquainted with the progress of expenditure, commitments made, and liability incurred but not paid.(2)It is not sufficient that the accounts of Drawing and Disbursing Officer should be correct to his own satisfaction. He has to satisfy not only himself but also the audit, that a claim which has been accepted is valid, that a voucher is a complete proof of payment which it supports and that the account is correct in ait respect and could safely be produced as satisfactory and convincing evidence of facts, if required, in a Court of law.
