Section 114 in The M.P. Municipal Accounts Rules, 1971
114.
When the cash in hand is running low. and also at the end of the financial year, whatever the amount in hand then may be, the advance shall be recouped in full as follows :-A line shall be ruled across the page of the advance account, the several columns added up, and the totals posted in a bill Form No. 76. The bill supported by vouchers shall be laid before the holder of the advance who will compare the entries in it with his advance account, initial the grand total in the latter, and having stamped the sub-vouchers as "cancelled", sign the bill. The sub-vouchers should be sent to the Municipal office for scrutiny and recoupment, Recoupment vouchers with their sub-vouchers should be filed separately from other contingent voucher a memorandum showing the number and amount of the recoupment voucher being filed in the general guard-book.Note. - The holder of the advance must himself initial the entries in the advance account and not delegate the duty to any of his subordinates.Deposits
