(1) The Cashier shall enter in his Chitta in KMF NO.17, all sums received by him on account of the Municipality from municipal employees such as Bill Collectors or any other employee or from private persons at the Municipal Office through his collection register. If any money is received directly at the Government Treasury or Bank, the same will not be entered by the Cashier in his Chitta as he needs to keep a record only of the money which passes through his hands.
(2) The Chitta shall be closed at the end of every day and the total arrived at and stated in words.
(3) The Manager or the Staff nominated in this behalf by the Municipal Commissioner or Chief Officer as the case may be, 21 shall verify daily the cash balance in the Chitta and certify to its correctness both in the Chitta and Cash Book.
(4) The Municipal Commissioner or Chief Officer as the case may be, shall at least once a week, examine the Chitta so as to satisfy himself that all money received has really been remitted to the treasury or Banks without delay and that the Cashier does not retain it in hand, without valid reasons. He shall initial the Chitta in token of such examination. He shall at least once a month examine in detail the items in the Chitta and the cash books with all the subsidiary forms and registers in which receipts are given and collections recorded with a view to testing whether all sums received are actually brought to account.