Section 190 in Rajasthan District Board Account Rules
190.
(1)The General Cash Book shall be balanced at the end of each day on which there is a transaction. At the end of each month the entries of receipts and expenditure in the Cash Book shall be compared, item by item, with Treasury Pass Book and the balances agreed, the difference, if any being explained in a foot note in the Cash Book thus:-Cash Book closing balance.Deduct receipt not yet credited in the Pass Book (a).Add amount of encashed cheques drawn on Treasury (b).Balance as per Treasury Pass Book.Balance at Bank.Details of (a) and (b).(2)The Book shall be laid before the Chairman for review.(2)The Treasury Pass Book shall be obtained from treasury wherever such Pass Book is issued by the treasury according to their rule and no entry whatever shall be on any account, be made therein by any official of the Board.(3)The actual cash balances shown in the cash book should be physically verified at. irregular intervals by some responsible officer of the Board and a dated certificate to that effect should be recorded by him in the Cash Book. Such verification will, however, not effect, the treasurer's responsibility for the cash balances.(4)The actual closing balance on the last working day of March every year shall be intimated without fail to the Examiner, Local Fund Audit Department, Rajasthan, by a telegram which shall be despatched before 5 p.m. of the day following on which telegrams are accepted for issue. The report shall also be confirmed by post. The Examiner, Local Fund Audit Department, Rajasthan, shall have the balance so reported verified at the time of audit.(5)All monthly transactions shall be entered in the Cash Book as they occur and attested by the Secretary in token of check.(6)The Cash Book shall be closed regularly and completely checked. The Secretary shall verify the totals of the Cash Book or have this done by some responsible subordinate other than the writer of the Cash Book and initial it as correct.(7)When District Board money are paid in the Treasury, the Secretary making such payments shall compare the treasury officer's receipt on the challan or his Pass Book with the entry' in Cash Book before attesting it and satisfy himself that the amounts have been actually' credited into the treasury, when such payments are appreciable he shall as soon as possible after the end of the month obtain from the treasury a consolidated receipt for all remittances made during the month, which shall be compared with the postings in the Cash Book.
