(a)No expenditure shall be incurred by the Grama Panchayat on the following accounts :(1)donations to any individual or institution, any contribution for any purpose or creation of scholarship as contemplated under Subsection (2) of Section 97 of the Act without prior approval of the Collector;(2)In ceremonial and religious festivals, reception of important persons or for the propagation of any scheme of Central or State Government except those specifically allowed by the Director of Grama Panchayats and the Examiner of Local Accounts.(b)The Grama Panchayat may incur expenditure up to [Rupees one hundred] [Substituted vide Orissa Gazette Extraordinary No. 1655/1988.] in each case on celebrating the Independence Day and the Republic Day.(c)The application for donation or any financial aid shall be made to the Grama Panchayat concerned in Form No. 34 and the Grama Panchayat shall issue the sanction order in Form No. 35.(d)The Grama Panchayat shall not make further contribution unless utilisation certificate for the previous grant sanctioned is received.
