Section 39(3)(b) in Orissa Panchayat Samiti Accounting Procedure Rules, 2002
(b)that there has not been any gross negligence on the part of any individual officer or officers which might possibly call for disciplinary action or in respect of which action could be taken under Section 9 of the Orissa Local Fund Audit Act, 1948 (Orissa Act V of 1948).