The Punjab District Boards Act, 1883
43. Publication of abstract of accounts.-
A statement of the accounts of a district board for each financial year, showing the income of the district fund under each head. of receipt, the charges for establishment, the works undertaken, the sums expended on each work, and the balance, if any, of the fund remaining unspent at the end of the year, shall be prepared by the board in such form as the Local Government prescribes; and an abstract of the same shall be published in the English and Vernacular official Gazettes, or in such other manner as the Local Government may direct.