(iii)The cash balance of the fund shall be kept in the chest or iron safe of the Cash Section. The chest or the iron safe must remain under double lock, one key being held by the Administrator of the fund and other by the Cashier. At the end of the days transactions, the entire cash balance with the Cashier shall be transferred to the double lock. At the end of each month, the Administrator of the fund should verify the cash balance in the Subsidiary Cash Book and record a dated certificate to that effect. He shall also satisfy himself regarding maintenance of the accounts by the Cashier and certify to the Director that the Cashier's account has been duly kept.]
