Section 200(1) in The M.P. Municipal Accounts Rules, 1971
(1)The Accounts Officer, if there is no Account Officer, the Chief Municipal Officer shall draw up a monthly account and a quarterly abstract of the receipts and expenditure of the preceding quarter in Form Nos. 114 and 115 respectively. The Chief Municipal Officer shall submit a copy of the quarterly abstract to the prescribed authority as laid down in Section 120 not later than 15th day after the close of the quarter to which the statement relates.
