Section 77(6) in Orissa Panchayat Samiti Accounting Procedure Rules, 2002
(6)The Block Development Officer shall see that sanctioned cost is not exceeded for execution of a work. He shall take step to get the estimate revised before incurring any expenditure in excess of sanctioned cost. The excess within 10% of the sanctioned estimate may be approved by the authority who sanctioned the estimate provided the total cost dues not exceed his power of sanction.
