Section 34 in Orissa Panchayat Samiti Accounting Procedure Rules, 2002
34. Entries in the cash book.
- The entries in receipt side of the cash book shall be made from the details of bills, cheques, and bank drafts drawn on the Treasury/Bank and Misc. receipt issued by Block Development Officers acknowledging receipt of the cash towards dues of the Panchayat Samiti. The entries in the payment side of the cash book shall be made from the details of the vouchers passed for payment and of the cheques and bank draft issued.
