Section 3(1) in Orissa Panchayat Samiti Accounting Procedure Rules, 2002
(1)the purpose to which the fund may be applied include all objects expressly declared obligatory or discretionary under the Act or rules made thereunder and in general everything incidental to the administration for the said purposes and fund shall be applicable thereto within the Block subject to these rules and such further rules or special orders as the Government may make or issue and shall be applicable to such purposes outside the Panchayat Samiti if the expenditure is authorised by the Act or specially sanctioned by the Government.
