Section 99(2) in Haryana Panchayati Raj Finance, Budget, Accounts, Audit, Taxation and Works Rules, 1996
(2)Every Gram Panchayat or Panchayat Samiti or Zila Parishad, as the case may be, or any officer authorised by it in this behalf, shall be responsible for producing the relevant record to the auditors for conducting the audit and shall keep all records, statements and registers of accounts ready for the purpose of audit.
