Section 38(ii) in The Orissa Bhoodan and Gramdan Rules, 1972
(ii)The money to be drawn on account of each bill must be entered in Columns 4 to 7 of the Register. The Cashier or the Accountant receiving the money shall initial against cash entry in Column '9' in token of receipt. The amount disbursed and the amount short drawn shall be entered in Columns 10 and 12, respectively.
