West Bengal Panchayat (Zilla Parishad and Panchayat Samiti ...

(12) At the close of each month, the Bank account and the Load Fund account as reflected in the Cash
Book, shall be reconciled with Pass Book of the Bank and of the Treasury. Statements on such
reconciliation shall be prepared accordingly in Form 11 and shall be preserved in a register to be
maintained for the purpose.
(13) The differences or the discrepancies detected in the statement as referred to in sub-rule (12), shall
immediately be set right in case the mistake occurred in the Panchayat body. Otherwise, it shall immediately
be brought to the notice of the Treasury Officer or the Manager of the Bank concerned and the discrepancies
shall be reconciled. If the discrepancies still persist, the matter shall be brought to the notice of the District
Magistrate by the Zilla Parishad or to the notice of the Sub-Divisional Officer by the Panchayat Samiti
immediately for settlement of such discrepancies. It is necessary that the discrepancy shall be brought to the
notice of the Treasury or Bank, as the case may be, in the month following the month of transaction and that
should be settled by personal contact with the Treasury or the Bank at appropriate level.
(14)The Cash Book balance shall be analyzed at the close of the month showing balance of Fund and
position of cash, scheme-wise, head-wise or purpose-wise, available for utilization.
Key Word: Subsidiary Cash Book
22.
(1) For any important scheme or programme, a subsidiary Cash Book may be maintained by the Zilla
Parishad or the Panchayat Samiti in Form 12 when so directed by the Funding authority with respect to any
scheme or programme or when the Panchayat body considers it necessary and expedient to maintain a
subsidiary Cash Book in relation to a scheme or a programme.
(2) Provisions relating to maintenance of Cash Book as provided in rule 21 shall apply mutatis
mutandis for maintenance of the subsidiary Cash Book.
(3) Total receipt and expenditure recorded in the Subsidiary Cash Book for every month shall be brought
into the principal Cash Book by recording such receipt or expenditure on the last working day of the month
for the purpose of calculating the total Fund and for classification of the Fund scheme-wise and head-wise.
(4) Cash drawn through self-cheque unless immediately disbursed may be recorded in the Liquid Cash Book
by the cashier in Form 31, which shall be balanced, closed and physically verified at the close of a clay's
transaction by the Drawing and Disbursing Officer
Key Word: Security arrangement for carrying cash
23.
Responsibility for fetching or carrying cash shall not be given to a member of the Group-D staff
unless it is necessary. When the amount exceeds rupees five hundred, another employee shall accompany the
Cashier. The Cashier who brings the money shall be provided with a leather bag fitted with a lock and chain,
which can be secured to his body. When a sum of rupees twenty five thousand or above amount is
involved, armed police escorts may be provided with the Cashier for additional protection.
Key Word: General Ledger
24.
(1) All financial transaction of the Zilla Parishad or the Panchayat Samiti, as the case
may be, shall be recorded In the general ledger maintained as per Form 13 following the double
entry system of book keeping.
(2) Each account maintained in the general ledger shall be totalled every month to facilitate
preparation of monthly and annual Receipts and Payment Account of the Zilla Parishad or the Panchayat
Samiti, as the case maybe. An illustrative list of heads of account by which Receipts and Payment
Account of the Zilla Parishad or the Panchayat Samiti shall be prepared is furnished in ANNEXURE I.