When ii is necessary to correct Sectiens 143 and any misc lassification of nny item of receipt or expenditure, no entry shall be t9.l made in the Cash l3011k, but lhe ncces~ary 'deduct' and 'add' entries shall be made in red ink under 1he relevant Head of Account in the classified abstract, a note being made there against giving 'lhe date of the original debit or credit entry in the Ca~h Floo~. and the Head of Account to or from which the item has been transferred and the number and pages of the file on which the order sanctioning the correction has been recorded.
25. Monthly Account.· (I )At the end of each monlh, 4 rnon1hly account in Fonn FBA- 8, shall be drawn up by the Panchayat Samiti and forwarded to the Zila Parishad, with a copy to Director by the 20th of lhe following month.
The Zita l'arishad shnll consolidate the monthly account of all the Panchayat Samitis in the district according to their stage s (i.e., putting Pre-Extension Samitis first 10 be folk>wed by stage l,ll and Ill) and forward it by 30th of the following month to the Director with its observation in regard to the slow or rapid pace of expenditure in the various Pancll3yst Samitis wilhin its jurisdiction.
Sections t 43 and 193 66 PUNJABGOVT.GAZ.(EXTRA),JANUARY9,2014 (PAUSA I-9,_ 1935 SAKA)
(2) The Zila Paris~ad shall also prepare its QWn monthly account in Form FBA -8, and forward it to the Government by the 20th of the following month.