Section 81(1) in The M.P. Municipal Accounts Rules, 1971
(1)Every bill or other claim for payment shall be presented in the first instance to the Accountant who shall check and examine it as regards arithmetical accuracy, propriety of the claim, and its admissibility with reference to sanction, order book, measurement book or other documents and if it is found to be correct and in order, initial it and submit it for orders to the Chief Municipal Officer. The Chief Municipal Officer with his opinion submit the document to the competent authority for orders for payment. The payment order shall except as otherwise provided in rule run as follows :-"Pay ..... (Rs ) Rupees only" the amount being written in words as well as in figures and the order shall be signed by the competent authority :Provided that the Chief Municipal Officer shall be personally responsible for seeing that the voucher is complete and affords sufficient information as to the nature of payment and that the payee actually received the sum passed.
