Download THE PUNJAB FINANCIAL RULES (VOLUME – I) — Every Government Servant is personally responsible for the money which passes through his hands and for the prompt record of receipts and payments in the relevant account as well as for the correctness of the account in every respect. The private cash or accounts of members of the office or department should not be mixed up with the public cash or accounts. All transactions involving the giving or taking of stores, other properties, rights, privileges and concessions which have money values should be brought to account in some suitable form as soon as they occur. A simple Cash Book should be kept in every office receiving or disbursing money on behalf of Government regularly or frequently (other than the Forest, Public Works and Commercial Department’s Treasury and other offices which are governed by separate rules or orders) for recording all transactions of moneys received by Government Servants in their official capacity, and subsequent remittance to the treasury or to the bank, as well transactions of moneys withdrawn from the treasury or the bank by bills and their subsequent disbursement. All cash transactions should be entered in the Cash Book as soon as they occur and attested in token of check.