Section 44(2)(a) in The Delhi Co-operative Societies Rules, 2007
(a)Treasurer - The Treasurer shall keep or cause to be kept all the books of accounts and vouchers and shall prepare or cause to be prepared annual profit and loss account, receipt and disbursement account and the balance sheet. Whosoever may be writing these books of accounts, they shall always be deemed to be in the custody, possession, power and control of the treasurer. The treasurer shall be responsible for safe delivery of the record to his successor after making a list of documents handed and taken over Cash balance in hand, shall always remain in the custody of the treasurer or any other official appointed by the committee and such treasurer or official authorized shall sign the cash book against closing cash in his custody.