MPMA Rules 76अध्याय IV · Office Accounts

धारा 76 · Cashier's Cash Book

- The cashier shall keep a cash book in Form No. 60 in which he will enter :-

(1)

all sums received by him in full detail of names and particulars except in regard to such receipts as are realized through collectors who maintain their own registers; in these cases all that need be entered is the total amount received, the head of receipt and the name of the collector;

(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.

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