(a) When money is paid into the Treasury, the Head of Office making such payment should compare the Treasury Officer's receipt on the Challan and the Treasury Pass Book with the entry made on the Cash Book before attesting it, and satisfy himself that the amount has actually been credited into the Treasury.
(b) (i) The Cash Book shall be balanced at the end of the each day on which there is transaction. At the end of each month the entries of receipt and expenditure in the cash book shall be compared, item by item with the Treasury Pass Book and the balances agreed, the difference, if any, being explained in a foot-note in the cash book thus— Cash Book closing balance, Deduct—Receipts not yet credited in the pass book (a).
Add—Amount of uncashed cheques drawn on treasury (b), Balance as per Treasury Pass Book Details of (a) and (b),
(ii) The Book shall be laid before Head of Office for review.
(c) Each day after closing the cash book, details of cash in hand shall invariably be recorded in a foot-note.
47. Employment of class IV servants to fetch or carry money should be discouraged. The money should be obtained from or remitted into the Treasury only through an employee of some length of service of proved trust worthiness, and who has offered sufficient security.
48. For handling cash there shall be a cashier. If there is no separate cashier, the duties of receipt and custody of cash shall be performed by such official as the Head of Office may direct in this behalf. Such an official will be required to give adequate and valid security according to the rules framed in this behalf commensurate with the amount of cash likely to be kept in his sole custody.
80 The Rajasthan Urban Improvement Trust Rules, 1961