Section 35(4) in The Andhra Pradesh Municipalities (Preparation of Accounts) Rules, 2017
(4)After payment, the bill shall be endorsed with the words 'paid and cancelled'. The Accountant shall record the payment details on the face of the bill as well as on the note file. He shall then return the file along with 'paid and cancelled' endorsed bill to the concerned section. The Accountant shall retain the 'pay order' as support for the Journal Voucher and Payment Voucher.Chapter - VII General Procedure for Accounting of Payments
