Accounts of income and expenditure of the irrigation panchayat fund shall be

168. Accounts of income and expenditure of the irrigation panchayat fund shall be maintained by the Sarpanch In a panchayat fund account book In Form 16. The account shall be closed and balanced at the end of each month and shall be examined and passed by the panchayat. It shall be checked by a Canal Officer, Irrigation Inspector or section subordinate.