All money advanced to contractors or other individuals under whose personal superintendence a work is being executed, all sums paid without proper vouchers, the amount of the permanent advance, and any other advances that may be made, shall, in the first instance, be charged to the head 'Advances' and entered in the advance ledger (Form No. XVIII). A separate account shall be opened in this ledger for each person to whom an advance has been given and this account shall be credited with the amount of any repayments that may be made.
