Section 127(3) in The M.P. Municipal Accounts Rules, 1971
(3)In order to enable the State Government or their officers to maintain in their office an account of the progress of expenditure against each grant, a memorandum showing the opening balance, receipts and expenditure and the resultant balance for each half year under each grant dealt within Form No. 86 should be submitted to it through the Collector of the district at the end of each half year.
