Section 112(3) in The M.P. Municipal Accounts Rules, 1971
(3)All advances shall in the first instance be charged to the head "Advances" and accounted for in Form No. 73 (Advance ledger), a separate page being allotted to the account of each person who holds an advance. Entries in this ledger in respect of the advance and its adjustments whether by repayment in cash or by work bill shall be made immediately the transaction takes place under the signature of the Accounts Officer and if there is no Accounts Officer, of the Chief Municipal Officer. Adjustment of work bill shall not be made unless such bill as has been accepted and duly passed by the competent authority who will record in it an order stating the amounts to be adjusted.
