Section 36 in The Orissa Bhoodan and Gramdan Rules, 1972
36. Maintenance of cash book.
- The following instructions shall be followed for maintenance of Cash Book-(i)All moneys received by the Samiti and their subsequent remittances to the Bank shall be accounted for in the Cash Book. The money withdrawn from the Bank and its subsequent disbursement shall also be accounted for in the Cash Book ;(ii)All cash transactions shall be entered in the Cash Book as they occur and attested by the Administrative Officer in token of check.(iii)The cash shall be closed regularly and completely checked. The Administrative Officer shall verity the totalling of the Cash Book. He shall strike out the closing balance and write it in words and certify it to be correct under his dated signature. The Secretary of the Samiti may authorise any responsible subordinate, other than one who writes the Cash Book, to discharge the function of the Administrative Officer in his absence. The Cash Book must be received and checked by the Administrative Officer when he takes over charge.(iv)Erasures and over writings shall always be avoided and as soon as a mistake is discovered it shall be corrected by drawing the pen through the incorrected entry and inserting the correct one in red ink. Such corrections shall be initialled by the Administrative Officer, or the person in charge of maintaining the Cash Book in his absence.(v)At the end of every month, the Administrative Officer shall verify the cash balance of the Cash Book and record the fact.(vi)The Secretary or the Chairman of the Samiti shall verity the cash balance not less than three times a year.
