- Whenever any loss of money, stores or other property by embezzlement, theft, fire or otherwise is discovered, the Sarpanch or in his absence, the Secretary or any other Inspecting Officer shall forthwith report the facts to the Director of Grama Panchayats and the Examiner of Local Accounts, the Panchayat Samiti, the [Sub-Collector] [Substituted by S.R.O.No. 648/99 vide Orissa Gazette Extraordinary No. 1183, Dated, 16.8.1999.], the District Panchayat Officer and the Collector.
