(I) The oondemned vehicle Sc:c1ions 143, 193 shall be auctioned by public auction at the district level by the oomminee and 225 consisting ofthe Chief Executive Oflicer the Districl Transport Officer or his representative the District Development and J>anchayat Officer the Executive Officer of the Panchayat Samiti (in case the vehicle to be auctioned is the proj>erty of Panchayat Samiti) the Depuly Chief Execu1ive Officer Zila Parishad Chainnan Member Member Member Member Secretary
(2) The Chief Executive Officer of the Zila Parishad ooncemed, in oonsultation with the members of auction committee, shall fix the time, date and place where such auction shall be held together with the specifications of the vehicle and the tenns and conditions of the auction and shall cause a notice thereof to be published not later than a period of fifteen days before the date of such auction in at leas! one Punjabi language newspaper having wide circulation in the area; and
(a) by affixing a oopy there ofat the office of the Panchayat Samiti or the Zila Parishad, as the case may be; and
(b) by displaying the saine at oonspicuous places in the ooncemed Panchayat Samjti or the Zila Parishad areas, the headquarter town of the Panchayat Sarni ti or the J:ila Parishad and outside the office of the Panchayat Samiti or the Zita Parishad and also in such other manner as may be ronsidercd proper by the aucti<?n oommincc mentioned in sub rule (I).
(3) In case the highest bidder fails to lift the vehicle with in a period of72 hours after his bid has been accepted (after excluding the holidays, if any) the -earnest money shall be forfeited and the vehic.(e may be offered to the second highest bidder.
(4) If the vehicle is not disi>osed off at· the reserve price, even after the 102 PUNJAB GOVT. GAZ. (EXTRA),JANUARY9,2014 (PAUSA 19, 1935 SAKA) second auction, the Vehicles Price Fixation Board, after physical inspection of the :vehicle shall re-fix the reserve price and the auction committee shall re conduct the auction iri. the aforesaid manner.
(5) It shall be the responsibility of the Chief Executive Officer to dispose off the condemned vehicle with in a period of three months of condemnation. The head of the office shall be responsible to bring the condemned vehicle to the disposal point in running condition unless it was not in operational conditio11 at the time of condemnation.
(6) Sale proceeds of vehicles auctioned ~y the committee shall be deposited in the Fund of the concerned Panchayat Samiti or the Zila Parishad, as the case may be, aM sales tax shall be paid in to the Government account.
Sections 143, 193 l 07. Purchase of new motor vehicle for the Paochaya'I Samit!.- (I) On and 225 the recommendation of the Panchayat Sarni ti; the sanction for the purchase of new motor vehicle shall be accorded by the Zila Pa.rishad subject to the condition that the concerned Panchayat Samiti, has:- Sections 143, 193 and 225 Sections 143, and 194 ( a) a provision for the purchase of new motor vehicle in the budget;.
(b) sufficient funds out of their own sources for the purchase of new motor vehicle; and ( c) the previous vehicle has been condemned by ( he competent authority and the sale proceeds of the vehicle have been derosited in the Panchayat Samiti Fund:
Provided that no sanction shall be accorded for the purchase qf more than one motor vehicle (Jeep/Gypsy) per Panchayat Samiti or more then the limit of vehicles prescribed by the Government. Purchase shall be m8de only from the authorised dealers an4 agains~ the rate contract of Central Go~ernment or State Government.
(I) For the Zila Parishad, sanction for the purchll!IC of new motor vehicle for the Chairman or the Deputy Chief Executive Officer of.the Zila Parishad or any other officer, subject to the limit of vehicles fixed by the Gove~ent, shall be accorded by the Zila Parishad after the fulfillmeat,of conditions mentioned.in sub rule( I).
l 08. Hiring of vehicltt: The Panchayat Samiti or the Zila Parishad.subject to the approval of ChiefExecutive Officer of the Zila P~may liire the vehicles for official ~se from open market j\t the rates prescribed by the State Transport Department from time to time.
l 09. Arrangements for audit.-Tbe Panchayat Sarni ti and the Zila Parisliad shall make suitable arrangements to enable the audit authority to hold.his . .
PUNJAU GOVT. GAZ. (EXTRA), JANUARY 9, 2014 l 03 (PAUSA 19, 1935 SAKA) office for conducting m1di1 and shall keep all records, statements and registers of account> ready for purpose of audit and supervision in such manner as prescribed in the rules. The record relating10.the.audi1 note shall be maintained in audit note~ register in form FBA-44
110. Extent of Audit-( I) The manner and the procedure of audit shall be detern1inlld by th~ audit authority and if a change in such a procedure involves financial implications, >uch a change shall be prescribed only after consultation with the Government.
Act, Rules or ln~tructinns issued by the Government from time to time, shall also be kept in view by the audit authority while auditing.
(2) The Officer d~putcd by the audit authority forthe audit of accnunts shall he competent to physically verify- ( a) investments; and
(b) store, stock and other property.
(3) In addition to the ordinary audit, higher audit shall abo be conducted by the Audit Authority with reference to the following cannons of financial propriety:-
(i) every Public Officer should exercise the same vigilance in respect of expenditure incurred from the public funds as a person of ordinary prudence would exercise in respect of the expenditure of his own money.
(ii) money borrowed on the security of allocated revenue should be spent only on those objects as provided in the rules made undertheAct, if the money is utilized on works which are not productive, arrangements should be made for the amortization of the debt; and
(iii)' no authority should pass an order in ei<ercise of its powers of sanctioning expenditure, which shall be, directly or indirectly, to its own advantage.
(4) Public funds should not be u.tilized for the benefit of a particular person or section of the commu~ity unless;
(a) the amount of expenditure involved is insignificant; or
(b) a claim for the amount could be enforced in a court oflnw; or ( c) the expenditure is in pursuance of recognized policy or custom.
(5) The amount of allowances such as travelling allowances granted to meet expenditure of a particular type, should be so regulated that the allowances are not on the whole sources of profit to the recipients. Without prejudice to the other audit functions, a list of the more important matters that may be Sections 143 and 194 • I 04 PUNJAB GOVT. GAZ. (EXTRA): JANUARY 9, 2014 (PAUSA 19, 1935 SAKA) taken up in higher audit is given below,-
(a) examination of Administration Reports dealing with public expenditure;
(b) scrutiny of orders delegating financial authority;
(c) scrutiny of Rules and Orders affecti_ng expenditure and other transactions subject to audit;
(d) scrutiny of the financial position and suggestions for increasing income or reducing expenditure for maintaining· equilibrium;
(e) scrutiny of outstanding realisations and collection of information from the assesees to ensure the correctness of the arrears;
(I) scrutiny of refunds or rates and tal<eS to ensure that there is no leakage of-revenue;
· (g) scrutiny of expenditure with a view to see that it is necessary and to make sul\llestions designed to stop extravagant expenditure;
(h) in order to see that the travell ing allowa~ces bills are ncit made a source of pro:flt-
(i) scrutiny of bills of Heads of institutions atld other officers who countersign their own bills with special regard to the necessity and freq_uency of journeys and halis to see if they show any special feature which cannot be objected to in the ordinary audit;
(ii) scrutiny of all travelling allowances bills particularly journeys by motor with a view to checking excessive demands;
(iii) scrutiny of countersignatures on bills to show if the Controlling Officer is not showing undue laxity;
(iv) suggestion for transfer of headquarters in order to effect economy in travelling allowances charges and to facilitate the work of officers concerned;
(v) . scrutiny of actual expenses Oll"account of hire of conveyances and other charges with a view to fixing a suitable monthly allowance;
(vi) scrutiny of frequent bills for short journeys; and
(i) scrutiny of bills for pay and. allowances with a view to see that the allowances or scales of pay are ilot excessive in comparison with that of similar posts 1.1nder Government or in adjoining local bodies;
(j) As regar:ds supplies and services-
(i) the instance of calls for tenders being made before contracts are given and on comparison oflocal rates with those at imporl8!1t PUNJAB GOVT. GAZ. (EXTRA),JANUARY9,2014 105 (PAUSA 19, 1935 SAKA) trade cen.tcrs before placing orders;
(ii) comparison of rates in the neighboring localities for the supply .
obtained and contracts entered; and . .
(iii) in cases of water and electric supplies and other similar works, the comparison of quantity oflhe work done with the consumption . of fuel; and . .
(k) scrutiny of water-supply, electricity and other contingent charges with a view to suggesting the possibility of effecting economy. ·