Section 12(8) in The Orissa Khadi and Village Industries Board Rules, 1956
(8)All monetary transactions shall be entered in case book as soon as they occur and attested by the Secretary or any other officer, authorised by the President in token of check. The cash book shall be closed daily and completely checked by the Secretary or the officer authorised by him in this behalf. At the end of each month the Secretary or the officer so authorised shall verify the cash book and the cash in hand and record a signed and dated certificate to that effect, as also a reconciliation certificate with the balance in Bank or Treasury.
