The [Sub-Collectors] [Substituted by S.R.O. No. 648/99 vide Orissa Gazette Extraordinary No. 1183, dated, 16.8.1999.], the District Panchayat Officers and the Panchayat Extension officers shall make physical checks and also supervise the progress of the execution of works by the Grama Panchayats, the utilisation of funds allocated to the Grama Panchayats, the maintenance of accounts relating thereto with special reference to the adjustment of advances for various works.
