Section 26 in Haryana Panchayati Raj Finance, Budget, Accounts, Audit, Taxation and Works Rules, 1996
26. Pass book. [Section 145.]
(1)the Treasury Officer shall issue a pass book of the personal ledger account to the Executive Officer and Chief Executive Officer in which all the sums paid into or drawn by means of cheques from the treasury on behalf of the Panchayat Samiti or Zila Parishad shall be entered into by him.(2)The pass book shall be written up only by the treasury establishment by whom the initial accounts are kept. No entry shall, under any circumstances, be made therein by any one connected with or working in the office of the Panchayat Samiti or Zila Parishad, as the case may be.(3)The pass book shall remain in the personal custody of the Executive Officer and Chief Executive Officer, who shall be responsible to see that the pass book is sent to the Treasury Officer at least once a month and balanced.(4)The Treasury Officer is responsible [to ensure] [Substituted for 'for seeing' vide Haryana Government Notification No. G.S.R. 69/H.A. 11/94/S.209/2000, dated 19.10.2000.] that the entries are correctly made and at the end of each month the entries on each side of the pass book are totalled and the balance struck and agreed with treasury account. The pass book shall then be signed and returned to the Executive Officer or Chief Executive Officer, as the case may be, by the Bank Manager, Treasury Officer. The Executive Officer/Chief Executive Officer will be responsible to reconcile the balance as shown in the pass book and that shown in the treasury column of his cash book.
