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State of Rajasthan - Section

Section 200 in Rajasthan District Board Account Rules

200.

When a temporary advance for any particular purpose or an advance of pay is made it shall be entered under the direct supervision of the Secretary as a demand in the register of miscellaneous demand. When the advance is adjusted the particulars of transactions shall be entered in the collection side of the register, a note being made in the remarks column to show whether the adjustment was by repayment in cash or by deduction from salary or by a work bill. In the last case the accounts rendered shall be duly passed by the competent authority and an order "or passed for Rs ............" recorded thereon before an adjustment is made.