(1)All claims which are preferred and accepted shall be paid at the earliest possible date. Every bill presented shall be entered in the register of bills in Form No. VII. At the close of the year the unpaid amounts shall be shown in column 'Balance' and the reason for non-payment noted in the remarks column of the register. The balance outstanding on the 31st March shall be carried forward in detail to the register of bills for the next year.(2)All orders for supplies or works other than those for which formal agreements have been taken, shall be entered in an order book in Form No. VIII. This will ensure a complete record of the liabilities in cases where the bills may not have been presented.
