Section 68 in The Andhra Pradesh Municipalities (Preparation of Accounts) Rules, 2017
68. Advances.
(1)The advances paid from municipal funds do not constitute expenditure, and they shall be recovered or adjusted in future; and they therefore shall be accounted under 'advances recoverable'.(2)All transactions relating to advances shall be recorded in the Register of Advances.(3)The Register of Advances shall be maintained in Form No. 16.
