Section 5 in Orissa Panchayat Samiti Accounting Procedure Rules, 2002
5. Personal ledger Account.
(1)Sanction shall be issued by different Departments of Government detailing the amounts to be drawn during a financial year.(2)The Block Development Officer shall draw and tender the money Under Sub-rule (1) for credit into personal Ledger Account within prescribed time limit and get the Treasury Pass Book up-to-date periodically (at least once a month). No change shall be made in the prescribed list of major, minor sub and detailed Budget account heads without approval of Government and the same head shall be used in all accounts maintained by the Samiti.(3)Funds/Grants sanctioned by Government or any authority authorised by Government with specific direction to ledge the money in a bank shall be lodged in a Bank approved by Government.(4)A register in Form No. 1 shall be maintained to show the details of grants received and drawn.
