Section 76(2) in The M.P. Municipal Accounts Rules, 1971
(2)details of remittances to the treasury, classifying them in the column "Details of challan" according to budget heads.The cash book shall be closed and balanced daily and signed by the cashier. Once a month the Chief Municipal Officer shall compare, at random, atleast 10 per cent of the entries in the cash book and collection registers.Note. - In large municipalities a classified form of cashier's cash book may be adopted with the approval of the Examiner of Local Fund Accounts.
