Section 36(iii) in The Orissa Bhoodan and Gramdan Rules, 1972
(iii)The cash shall be closed regularly and completely checked. The Administrative Officer shall verity the totalling of the Cash Book. He shall strike out the closing balance and write it in words and certify it to be correct under his dated signature. The Secretary of the Samiti may authorise any responsible subordinate, other than one who writes the Cash Book, to discharge the function of the Administrative Officer in his absence. The Cash Book must be received and checked by the Administrative Officer when he takes over charge.
