Section 39(2) in Orissa Panchayat Samiti Accounting Procedure Rules, 2002
(2)Collector of the district receiving a report under Sub-rule (1) shall forward it forthwith to Government with his remarks, if any. He shall also submit a detailed report, after completing such departmental investigation as may be necessary or expedient, on the causes or circumstances which led to defalcation or loss, the steps taken to prevent its re-occurrence and the disciplinary or any other proposed as against the person(s) responsible.
