Section 21 in The Orissa Agricultural Produce (Development and Warehousing) Corporation Rules, 1959
21.
Ail monetary transactions shall be entered in the cash book as soon as they occur and attested by an officer of the Corporation duly authorised in this behalf. The cash book shall be closed daily and completely checked by the Managing Director or the officer authorised by him in this behalf. At the end of each month, the Managing Director or the officer so authorised shall verify the cash book and the cash in hand and record a signed and dated certificate to that effect.
