Section 36(3) in Orissa Panchayat Samiti Accounting Procedure Rules, 2002
(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.
