(a)A daily cash book shall be kept in B.P. Form No. 215.(b)The following instructions shall be observed in making entries in the cash book:-(i)The entries shall be very brief, as it is merely intended as a check on the cash in hand.(ii)Every item received or paid with the exception of the pay and allowances (including travelling allowances) of gazetted officers shall be shown.(iii)Details of items in hand under each head and of advances outstanding each day shall be shown below where the daily balance is struck. Only the number and date of each receipt cheque of which any portion is outstanding and the amount so outstanding shall be shown. Notes shall be made against each item in red ink as it is paid or adjusted.(iv)Money paid by a bill or order on any but the sadar treasury of the district shall always find entry in the cash book on both sides of the account, the credit side showing the sum as having been received by bill, and the debit side exhibiting the payment to such and such a payee by a bill on such and such a treasury.(v)Money remitted by transfer receipt shall also be treated as a cash payment, the entry being worded as a payment by transfer receipt. In case a bill and not money is sent to the treasury for the purpose, the transaction shall be shown on both sides of the cash book as if it were an actual cash receipt and expenditure.(vi)Transfer receipts, money orders and cheques, when received, shall be treated as cash.(vii)Deductions from pay bills on account of income-tax, hospital diet and provident funds shall in no case be exhibited in the cash book, the net sum only being credited on account of pay.(viii)The cash book shall be totalled, balanced and closed daily, and the balance under each of the columns shall be struck separately.(ix)The accountant shall initial the foot of every page of the cash book, and he and the head clerk shall initial the daily balance.(c)The cash book duly completed shall be laid before the Superintendent or Additional Superintendent or Assistant or Deputy Superintendent at headquarters, who shall compare it with the receipt and pay cheque books and the contingent register and initial each entry. He shall also see (i) that the balances of the previous day have been correctly brought forward and daily balance struck; (ii) that the balances struck are correct, and that the amounts are actually in the cash chest; (iii) that the amounts drawn from the treasury, or received from others, do not remain too long in hand.(d)During the absence of the officers mentioned in clause (c) from headquarters the cash balance may be verified and entries in the cash book initialled by an officer below the rank of Assistant or Deputy Superintendent. In such cases one of the officers mentioned above shall, on his return, compare the entries with the pay and receipt cheques and initial the daily balance. As however, the Superintendent is responsible to the Provincial Government for the proper maintenance of the cash book, he shall examine and initial it at least once a month.
