Section 20(8) in Punjab Panchayat Samitis and Zila Parishads Finance, Budget and Accounts Rules, 2014
(8)At the end of the each month, the Executive Officer or the Chief Executive Officer, as the case may he, shall,-(a)verify the cash balance in the chest with the cash balance in 'Cash' column on receipt side of the Cash Book and give a certificate as under:-" Certified that cash balance in the chest has beer checked and was found to be rupees------which is tallied with the balance shown in the cash column of the cash book";(b)also compare every item of the receipt and expenditure as shown in the treasury pass book with the relevant entries of the corresponding month in the cash book.The difference, if there be any, shall be explained and accounted for in a footnote in the Cash Book in the manner indicated below;-Balance as per Treasury column of the Cash Book rupees. ------(i)Add amount of cheques (detailed below) issued but not cashed rupees.-----------
