Section 127(2) in The M.P. Municipal Accounts Rules, 1971
(2)The first six columns of the register shall be filled in as soon as the Municipal Council has drawn a grant. The remaining columns shall be posted every time money is spent out of the grant. All the entries in the register shall be made under the initials of the Accountant/Accounts Officer, and attested by the Chief Municipal Officer, column 9 shall be totalled at the end of each year and the unspent cash balance shown in column 11. This balance should be carried over to the register for the next year.
