In the case of advances made to contractors or others for the execution of works, the account shall be credited with the actual value of the work done upon receipt of detailed bills and proper vouchers for the expenditure incurred out of the advance. These adjustments shall be carried through the adjustment register in the manner prescribed in Rules 132-134. Before the order adjustment is made the bills and vouchers put forward in support of the expenditure shall be passed by the Executive Officer in the same manner as other bills are passed. The passing order shall run thus ;"Passed for rupees.............viz., pay Rs............in cash/ cheque and adjust Rs............by debit to the head....................... and credit to the head advance.
