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State of Haryana - Section

Section 99 in Haryana Panchayati Raj Finance, Budget, Accounts, Audit, Taxation and Works Rules, 1996

99. Audit of accounts. [Sections 43, 105 and 154.]

(1)The audit of accounts of all receipts and expenditure of every Gram Panchayat shall be conducted once after every two years and that of Panchayat Samiti and Zila Parishad after every year by such officer as may be appointed by the Secretary to Government, Haryana, Finance Department and Director, Local Audit, Haryana.
(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.
(3)The Gram Panchayat or Panchayat Samiti or Zila Parishad, as the case may be, or any other officer authorised by it in this behalf, shall make suitable arrangement to enable the Auditor to hold his office for conducting audit.