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State of Odisha - Section

Section 80 in Orissa Municipal Rules, 1953

80.

(1)The Council shall not spend from any grant made by Government for a specific purpose, or from any sum, which as a condition of receiving a grant from Government the Council had agreed to appropriate to any specific purpose, or any sum received from any other source for any specific purpose, for any other purpose without the previous sanction of Government. A separate account shall be kept of each such grant and appropriation in Form No XLII.
(2)The unspent balance of such grants and appropriations which are included in the cash balance shall be separately detailed in the budget estimates, and the amounts spent out of them during the past year and the objects for which such amounts were spent shall be shown in the explanatory notes referred to in Rule 77.Cashier's Cash Book