Section 31(2) in The Orissa Panchayat Samiti Act, 1959
(2)Notwithstanding anything contained in the aforesaid Act, for the purposes thereof, the Government may by notification appoint all Officer of Government to be the Examiner of Local Accounts and such number of Deputy or Assistant Examiners of Local Accounts as they may consider necessary to exercise such powers and discharge such functions of the Examiner as may be assigned to them by Government. The Examiner so appointed may, with the approval of the Government, appoint such number of auditors as he may deem necessary.]
