Section 59 in Orissa Panchayat Samiti Accounting Procedure Rules, 2002
59. Utilisation certificate.
- In cases where conditions are attached to the utilisation of a grant specifying the particular object of expenditure or the time within which the money must be spent, it shall be the responsibility of the Panchayat Samiti to see that the money is well spent and the Block Development Officer shall secure and furnish the utilisation certificates in fulfilment of these conditions.
