Section 32 in Orissa Panchayat Samiti Accounting Procedure Rules, 2002
32. Cash Book.
- The Cash Book of the Samiti shall be maintained by the Accountant in Form No. X. It shall be a substantially bound volume containing a sufficient number of pages to cover at least one year's transactions:Provided that in the Samiti where transactions are heavy, two or more volumes may be maintained for recording transactions of one year. Each volume shall be carefully page numbered consecutively in print before being brought into use.
