Section 47 in Orissa Panchayat Samiti Accounting Procedure Rules, 2002
47. Appropriation Register.
(1)The appropriation register shall be kept in Form No. XVII to watch the appropriation of funds raised by loan to the purposes for which the loan has been taken.(2)The expenditure shall be posted monthly from the appropriate register and without the sanction of Government previously obtained, the balance shall not be appropriated even temporarily to any object other than that for which the loan was raised.
