Section 18(2) in Chakma Autonomous District Council (Village Councils) Act, 2002
(2)The President and the Secretary shall cause maintenance of account and utilization of "grant-in-aid receipt by the Village Council either from the Autonomous District Council or any other agencies of the Government either in cash or kind and also shall be responsible for submission of utilization certificate or any other documents that may be prescribed by any concerned authorities from time to time.
