Maintenance of general Cash Book

The general cash book in Form 32 shall be closed, balanced and signed daily when transactions take place, by the Pradhan or the Sarpanch or a member appointed in this behalf by the Gaon Panchayat or Circle Panchayat, as the case may be. At the end of each month, it shall be compared and agreed with the passbook, and any difference shall be explained and accounted for in a foot-note in the general cash book. The book shall be laid before the Panchayat Inspector for his inspection at least once in three months at a place and date fixed by him or at the time of his visit.