Section 33 in The Andhra Pradesh Municipalities (Preparation of Accounts) Rules, 2017
33. Accrual of expenditure.
(1)Every claim against the municipal fund shall, after examination with reference to work order/supply order/indent shall be accepted if it is in order and accrued through Journal Voucher(2)However, such accrual shall be carried out on a regular basis only of establishment expenses, and bills pertaining to procurement of goods and services, supported by work order and suppliers' bill.(3)Other revenue expenditure may be accounted on payment and outstandings accrued at the end of the period ends only.
