Section 30(4) in Punjab Panchayat Samitis and Zila Parishads Finance, Budget and Accounts Rules, 2014
(4)The Bank or Treasury Office is responsible for seeing that the entries are correctly made and at the end of each month, the entries on each side of the Pass Book are totaled and the balance struck and tallies with Treasury account. The Pass Book shall then be signed and returned to the Executive Officer or the Chief Executive officer, as the case may be, by the Bank authority or Treasury Office, the former shall be responsible to reconcile the balance as shown in the Pass Book and that shown in the Treasury column of his Cash Book.
