Section 52 in The Orissa Bhoodan and Gramdan Rules, 1972
52. Maintenance of accounts by the Grama Parishad.
(1)All receipts and payments made by the Grama Parishad shall be entered in the Cash Book to be maintained in the form prescribed under Rule 35 (i).(2)All corrections and alterations in the accounts shall be neatly made in red ink and attested by the President.(3)At the end of every month the President shall verify the cash balance of the Cash Book and record the fact in it.(4)The Parishad shall maintain, besides the Cash Book the following Accounts Registers-(a)Bill Register of the Establishment in Form XVII.(b)Contingent Register in Form No. 29 of the Orissa Treasury Code, Volume II.(c)Acquittance Roll for pay and travelling allowance of the staff in Form XVIII.(d)Register of advances made to officers for distribution of subsidy and other advances in Form XIX.(e)Register of disbursement of subsidy, grants and advances in Form XX.(5)The procedure for maintenance of Cash Book Contingent Register and Bill Register by the Grama Parishad shall be as laid down under Rules 36, 37 and 38.
