Thc Panchayat Samiti and theZila Parishad shall maintain a register in Form FBA- 47 showing the receipt and dispoS81 of the Inspection Reports issued by the Audit Authority in order to watch their proper disposal. In case the Audit Authority feels the necessity of maintenance by the Panchayat Samiti or the Zila Parishad, an other register or records in this behalf, it shall approach the Government for PUNJAB GOVT. GAZ. (EXTRA), JANUARY 9,2014 I 07 (PAUSA 19, 1935 SAKA) the purpose and the Government may order its mailltenance.
119. Audit"Report-{ I) The Audit Authority, as a result of it~ audit., shall prepare an audit report on the annual a~unts of the Panchayat Samiti and the Zila Parishad, which shall be appended 10 their annual accounts. The Audit Report shall inter alia bring out the true financial picture as on the last working day of. the financial year to which it pertains. This Audit Report, along with annual accounts of the Pimchayat Samiti or the Zila Parishad, shall be placed before the Panchayat Samiti or the Zila Parishad, as the case may b.e. for such action as may be deemed necessary by them.
(2) The annual nccounts of the P~nchayat Samiti and the Zila Parishad, as the case may t;e. and audit report thereon shall be examined and discussed by the Finance, Audit and Planning committee constituted by Panchayat Samiti or the Zila Parishad, as the case may be, for the purpose under section 134 and l84 of the Act.
Sections 14 3 and 194