Section 36 in Orissa Panchayat Samiti Accounting Procedure Rules, 2002
36. Up-to-date entries in the cash book.
(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.(2)The Block Development Officer shall attest each entry in the receipt side and payment side after being satisfied about correctness of the entry with reference to supporting documents and registers.(3)The Block Development Officer shall personally satisfy himself that-(a)closing balance of the transaction of the previous day has been correctly carried forward as opening balance on the day of transaction.(b)all cheques and bank drafts signed by him for drawal are presented into the treasury/bank and amount received is correctly accounted for in the P.L. Account/Panchayat Samiti/other relevant cash book.(c)payment from the Fund in shape of cheque, bank drafts and in cash is correctly noted in the cash book.(d)closing balance is worked out correctly. The cash is hand, cash in shape of deposit and amount of advance is correctly worked out to determine closing balance.(e)at the end of each month the Block Development Officer shall verify cash balance in the chest with the balance in the cash book and record signed and dated certificate to the following effect:Certified that the Cash Balance has Been Checked and Found to be as UnderIn case there is any difference between the physical cash balance and the balance as per cash book the same shall be explained :Provided that the Chairman may also verify the cash balance wherever he desires.
