Section 127(1) in The M.P. Municipal Accounts Rules, 1971
(1)Municipal Council shall keep separate ledger accounts in Form No. 85 of each grant made for a specific purpose either from the State Government direct or through an officer of Government. Not less than one page shall be allotted in the register for every such grant.Note. - In the case of educational grants the Municipal Councils shall keep and submit the accounts to the Educational Department in such forms as may be prescribed by that Department from time to time.If under the conditions of the grant the Municipal Council is required to contribute any amount from its funds, it shall be entered below Government grant shown in column (4) of the form.
