Section 311 · Paragraph 302. Receipt and distribution of money to be mentioned in the GD

On receipt of the money, the Station House Officer, the Head Constable, shall enter in the General Diary the time and day of his arrival, the amount disbursed, the balance in hand and the full amount, and the reason for not disbursing it. All subsequent disbursements shall be entered in the General Diary at the time of their payment.
(a) Entries of cash in both the cash and general diary should be checked by the Station House Officer as soon as they are made, or if they are made during his absence, then on his return to the station, all transactions made by him in his absence should be checked and signed by him after thorough scrutiny.