Section 32(3)(v) in The General Provident Fund (Orissa) Rules, 1938
(v)[ After forwarding the application for final payment to the Accounts Officer advance/withdrawal may be sanctioned but the amount of advance/withdrawal shall be drawn on an authorisation from the Accounts Officer concerned who shall arrange this as soon as the formal sanction of the sanctioning authority is received by him.] [Substituted vide Orissa Gazette Part III-No. 14 of 1976.]