Section 5(2) in Orissa Panchayat Samiti Accounting Procedure Rules, 2002
(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.
