The Karnataka Municipalities Accounting and Budgeting Rules, 2006.State Rules of Karnataka · 1964
The cash balance of the Municipality shall be deposited in a strong cash chest at the end of each day.
The cash chest shall be secured by two locks of different patterns. The key of one lock shall be in the custody of the Municipal Commissioner or Chief Officer as the case may be, and the key of the other lock shall be in the possession of the Cashier. The Municipal Commissioner or Chief Officer may delegate this function to Office Manager, and in the absence of Office Manager to any regular staff not below the rank of a Second Division Assistant.
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