Section 39 in Punjab Panchayat Samitis and Zila Parishads Finance, Budget and Accounts Rules, 2014
39. Distinction of work of cash and account.
- The work of cash and account shall be kept distinct from each other and shall be transacted by the officer who will be termed Cashier and Senior Assistant (Accountant) respectively. If there be no separate Cashier, the duties of receipt and custody of cash shall be performed by such official as the Executive Officer or the Chief Executive Officer as the case may be, may direct in this behalf. Such an official shall be required to furnish adequate and valid security commensurate with the amount of the cash likely to be kept in his or her sole custody
