Section 14 in Orissa Panchayat Samiti Accounting Procedure Rules, 2002
14. Correction in Accounts.
- All corrections and alterations in accounts shall be neatly made in red ink and attested by the initials of the Block Development Officer. Similarly any alteration and correction in a voucher shall be duly authenticated by the payee. Erasures shall on no account be permitted in registers, statements, vouchers or accounts of any description.
