Section 16 in Haryana Panchayati Raj Finance, Budget, Accounts, Audit, Taxation and Works Rules, 1996
16. Cash Book. [Sections 15 and 209.] [Substituted vide Haryana Government Notification No. S.O. 18/H.A.11/1994/S. 209/2002, dated 20.2.2002.]
(1)All money received or spent by or on behalf of the Gram Panchayat, Panchayat Samiti or Zila Parishad, as the case may be, shall without any reservation be brought to account in the Cash Book to be maintained in [Form I of the Haryana Panchayati Raj Rules, 1995 and attested by the Gram Sachiv in case of Gram Panchayat and in Form II and attested by the Executive Officer or Chief Executive Officer, as the case may be, in case of the Panchayat Samiti and Zila Parishad.] Sufficient details should be given in the column, particulars to admit the main points of each transaction being readily ascertained without reference to the detailed voucher or challan.(2)At the close of the day while signing the Cash Book, the Gram Sachiv, Executive Officer or the Chief Executive Officer, as the case may be, should see that the receipts collected during the day are credited into the bank or treasury on the same day or on the morning of the following working day with a challan in Form III. When the money is paid into the bank or treasury, the Gram Sachiv, Executive Officer, or Chief Executive Officer, as the case may be, making such payment, shall compare the Treasury Officer's receipt on the challan with the entry made in the cash book before attesting it.(3)The amount remitted into the bank or treasury in cash should be entered on the payment side of the cash book in the 'cash' column and on the receipt side in the 'treasury' column.(4)When money is received into the fund, by book transfer credit, its receipt shall be entered in the cash book by indicating "By transfer credit" in particular columns and showing the amount under "treasury" column of the cash book. All the dues of the Gram Panchayat, Panchayat Samiti or Zila Parishad, as the case may be, tendered by third party will be dealt with similarly into the Bank or treasury direct.(5)Where a cheque is drawn by the Executive Officer, Chief Executive Officer, in favour of self in order to replenish the cash chest or for payment to third party direct, its amount should, at once, be entered as receipt or payment, as the case may be, irrespective of the date of its encashment.(6)The cash book shall on each day be closed, balanced, checked and signed by the Executive Officer or Chief Executive Officer, as the case may be, in token of check.(7)(a)If the cheque is cancelled before the cash transactions of the day in which it was issued, have been totalled, entry in the cash book shall be struck out in red ink under the initials of the Executive Officer or Chief Executive Officer, as the case may be, with a note that the cheque has been cancelled.(b)If, however, the cash book has been totalled and the correction is required to be made at any time within the same year in which the cheque was issued, it should be posted on the payment side of the cash book in the 'Treasury' column as a minus entry under the head of 'Expenditure' to which it was originally charged.(c)If the correction is required to be made in the year subsequent to that in which the cheque was issued, the amount of the cancelled cheque should be credited in the cash book in the 'Treasury' column as 'Refund of Expenditure of previous year'.(8)(1) At the end of each month Sarpanch, Executive Officer or Chief Executive Officer, as the case may be, shall -(a)verify the cash balance in the chest with the cash column on receipt side of the cash book and give a certificate as under :-"Certified that cash balance in the chest has been checked and was found to be Rs. _____________ which tallied with the balance shown in the cash column of the cash book";(b)also compare every item of receipt and expenditure as shown in the Treasury Pass Book with the relevant entries of the corresponding month in the cash book.The difference, if any, shall be explained and accounted for in a foot note in the cash book in the manner indicated below :-Balance as per Treasury Column of the Cash Book Rs. ______________(i)Add amount of cheques (detailed below) issued but not encashed Rs. __________(1)(2)Total Rs. _____________(ii)minus amounts of cheques (detailed below) given to treasury for collection, credit of which is still awaited Rs. ______________(iii)balance as per Pass Book Rs. ________________Note :- (I) A surprise check shall also be made by the Executive Officer/Chief Executive Officer, as the case may be, once or twice a month in order to ensure that cash in hand tallies with the cash book. As and when a check is made a certificate of count shall be recorded in the cash book.(II)If on comparison of the cash book with Treasury Pass Book, any cheque appears to be unduly long outstanding, enquiries shall be made regarding it and if it cannot be traced it shall be stopped by order of the drawing officer.
