Section 15(1) in Haryana Panchayati Raj Finance, Budget, Accounts, Audit, Taxation and Works Rules, 1996
(1)It will be the responsibility of the Executive Officer or Chief Executive Officer to ensure that all persons who receive or pay money on behalf of the Panchayat Samiti or Zila Parishad, as the case may be, maintain and render proper accounts thereafter in such manner that information in regard to all receipts and expenditure could be deduced therefrom as required by Government from time to time. All accounts shall be kept so clean, the details so fully recorded and the initial record of payment made so clear, explicit and self contained as may produce a convincing and satisfactory evidence of the facts in a Court of Law.
