Section 12 in The M.P. Municipal Accounts Rules, 1971
12.
The Cash and Account Branches of every Municipality shall he kept distinct from each other and under separate officer, termed respectively, cashier and accountant. .Ail sums due to the Council shall be received by the former officer, not the latter, and in no case shall the same person compile the accounts and supervise the collection of rates and other income.Note. - In the case of Municipalities in which it is not possible to appoint a separate cashier, any other employee may be made cashier.
