Section 20(iii) in The Goa Panchayats (Accounts, Audit and Custody of Funds) Rules, 1997
(iii)Cash Book:- All the transactions of one day shall be entered in a cash book in Form No. 3 on that day and each entry in the cash book shall be attested in the appropriate place by the Secretary of the Panchayat. At the end of the day, the closing cash balance should be separately exhibited as cash on hand and cash in Bank. On the last working day of the month a certificate shall be recorded in the cash book to the effect that cash on hand has been physically verified and closing balance agrees both with cash in hand and cash in bank as verified from the Pass Book Certificate;
