Section 229 in Rajasthan Panchayati Raj Rules, 1996
229. Cash Book.
(1)A cash book shall be maintained by each Panchayati Raj Institution in Form No. XXIV for keeping a record of the receipt and payment of money.(2)All cash transaction shall be entered in the Cash Book in full as soon as they occur and attested by head of office in token of check.(3)Cash Book shall be closed regularly and head of office shall initial each entry in token of its correctness.(4)At the end of each month, the head of office should verify the cash balance in the chest with the balance as per cash book and record a signed and dated certificate to the following effect: -Certified that the cash balance has been checked and found as under: -In case of difference between the actual cash and the balances per cash book, it shall be explained.(5)A surprise check of physical cash balance shall also be made twice a month to prevent any misuse of money.(6)Panchayat shall also maintain a separate cash book for funds allotted for development schemes.
