Section 48 in The Orissa Bhoodan and Gramdan Rules, 1972
48. Custody of Grama-Parishad fund.
(1)The cash book of the Grama Parishad and the cash balance including the Post Office Savings Pass Book if any, shall be made available for inspection at any reasonable time to members of the Samiti and inspecting officers and auditors appointed under the Act.(2)Any shortage noticed in the cash balance during inspection or audit shall be treated as misappropriation.
