Section 37(1) in Orissa Panchayat Samiti Accounting Procedure Rules, 2002
(1)All cash of the Panchayat Samiti shall be kept in an iron chest under a double lock arrangement. Both the keys of the same lock shall not be kept in one person's custody and the keys of one lock shall be kept apart from the keys of the other lock and always in different person's custody. The chest shall never be opened unless both the custodians of the keys are present. The Block Development Officer shall be the custodian of one of the lock, the custodian of the second lock being the cashier. Duplicate set of the keys shall be deposited in the Treasury in a sealed cover.
