Section 97 in The M.P. Municipal Accounts Rules, 1971
97.
The cash book shall be balanced at the close of every day, the balance being stated both in words and figures and signed by the Chief Municipal Officer. At the end of each month the balance in the cash book and the treasury pass book shall be proved. If both books have been correctly posted, the balance according to the cash book plus the amount of all cash in hand in Municipal office with cashier according to the pass book.
