Section 36(1) in Orissa Panchayat Samiti Accounting Procedure Rules, 2002
(1)The Cashier shall make entries in the cash book with reference supporting documents, and registers. The Accountant/Auditor shall check the recording of opening balance, entries in the receipt and payment side, closing balance and analysis of closing balance on the basis of supporting documents and registers. The Accountant/Auditor shall check admissibility of bills as per provisions of relevant rules and Government instructions.
