Section 18 in Orissa Panchayat Samiti Accounting Procedure Rules, 2002
18. Bill Register.
(1)All claims which are preferred and accepted shall be paid at the earliest possible date. Every bill presented shall be entered in the register of bills in Form No. V.(2)At the close of the year the unpaid amounts shall be shown in the column 'Balance' and the reason for non-payment noted in the remarks column of the register. The balance outstanding on 31st March shall be carried forward in detail to the register of bills for the next year.(3)All orders for supplies and for works including those for which formal agreements have been made shall be entered in an order book in Form No. VI or VII. This will ensure a complete record of the liabilities in cases where the bills may not have been presented.(4)All work and supply orders shall be serially marked and a copy shall be kept in a separate guard file. Reference to payments shall be noted on the orders as and when bills are passed for payments and duly attested by the Block Development Officer to avoid double claims.
