(I) Care shall be taken not only to see that the total expendi1ure is l\ept within the limits of authorized appropriation but also that the Fundsallotted are spent in the inteiest and service of Panchayat Samiti or the Zila Parishad, as 1he case may be, and upon the objects for which provision has been made in its budget. In order to exercise proper control over expenditure, the Executive Officer or the Chief Executive Officer, as the case may be, shall keep himselfclosely acquainted with the progress of expenditure, commitments made, and liability incurred but not paid.
(2) It is not sufficient that the accounts of Drawing and Disbursing Officer should be correct to his own satisfaction. He has to satisfy not only himself but also the audit, that a claim which has been accepted is valid, that a voucher is a complete proof of payment_ which it supports and that the account is Sections 143 and t93 Sections 143 and 193 Sections 143 and 193 Scctioos 143 and 193 80 PUNJAB GOVT. GAZ. (EXTRA), JANUARY9, 2014 (PAUSA 19, 1935 SAKA) correct in all respect and could safely be produced as satisfactory and convincing eviden9e of facts, if required, in a Court oflaw.
57. Voucher- Every payment, including repayment of money previously lodged with the Fund for whatever purpose, must be supported by a _voucher sening forth full and clear particulars and proper classification in the accounts.
All claims f!)r payment, as far as possible, be presented on prescribed form of the bill and where the claimant fails to do so, a separate bill in a proper form shall be prepared by the Officer of the Panchayat Samiti or the Zila Parishad, as the case may be, incurring the expenditure and the claimant's bill shall be anached to.it as sub-voucher.