Section 10(1) in Orissa Panchayat Samiti Accounting Procedure Rules, 2002
(1)Funds placed at the disposal of the Samiti by the Government by way of grant for schemes under any head shall be utilised for the approved schemes under that head. Funds shall not be diverted from one scheme to another scheme without approval of Government nor shall be pattern of schemes of altered without the approval of Government. No continuing scheme shall be left in an incomplete stage.
