Section 13 in The M.P. Janapada Panchayat (Budget Estimates) Rules, 1997
13. Government grant to be exhibited separately in the opening and closing balance.
- The estimated opening and closing balances shall show separately the unexpended amount of specific purpose grants funds or loans received from the State Government or Zila Panchayat, or from other sources, at the beginning and at the end respectively of the financial year.
