48. [ [Substituted by S.R.O. No. 648/99 vide Orissa Gazette Extraordinary No. 1183, dated, 16.8.1999.]
(1)After the work is completed the completion certificate shall be signed by the Sarpanch. The final utilisation certificate shall then be prepared by the Secretary of the Grama Panchayat and with the recommendations of the Grama Panchayat be placed before the Grama Sasan for approval.(2)After obtaining the approval of the Grama Sasan the utilisation certificate shall be issued by the Sarpanch to the Disbursing Officer.]
