Section 106 in The Orissa Hindu Religious Endowments Rules, 1959
106. Closing of monthly accounts and verification of balances.
- At the end of each day, the receipts and expenditure entered in the cash book shall be compared item by item with the vouchers and with the entries in the Bank Pass Book and balance shall be explained in a memorandum of reconciliation to be recorded therein over the signature of the Secretary. The Commissioner or in his absence the Assistant Commissioner shall check this at the end of everyday and put his initials on the account books concerned.
