Section 78 in The Rajasthan Municipalities Accounts Rules, 1963
78. Maintenance, comparison and closing of General Cash Book.
(1)The general cash book (form 34) shall be closed and balanced daily, and shall be signed by the Executive Officer. At the end of each month the receipts and expenditure entered in the general cash book (form 34) shall be compared item by item with the pass book and the balances agreed, the difference if any being explained in a foot-note in the general cash book (form 34) as under :-Cash Book closing balance..................Deduct income (a) not yet credited in the treasury....Add Amount of uncashed cheques detailed below (b)..........Balance as per treasury pass book...........Details of (a).Details of uncashed cheque (b).The general book shall be laid before the Chairman for review and signature.(2)The actual cash balances shown in the cash book should be verified at irregular intervals by the Chairman/Executive Officer or some other responsible officer authorised by the Board and a dated certificate to the effect should be recorded by him. Such verifications will, however, not effect the Treasurer's responsibility, for the cash balances.
