Section 37 in Account Rules for Lodging House Funds
37.
These bills or statements shall be numbered consecutively enfaced or stamped, paid in cash and entered in the register in Form No. 4, the classification of the charge being carefully entered in the columns provided for the purpose. The permanent advance may be recouped whenever necessary, and it must always be recouped on the last working day except when the expenditure falls below Rs. 10 for which no cheques can be drawn upon the treasury. The recoupment shall always be in full of expenditure from the last recoupment to date, so that the balance in hand after the recoupment will always be the full amount of the advance. The procedure of recoupment is as follows :-The Medical Officer of Health shall compare the sub-vouchers with the entries in the permanent advance amount; he shall deface them by stamping them "Cancelled" so that they cannot be used again. He shall total and initial the column. Amount of sub-vouchers and also the amounts in the classification columns the cross total of which should rule a red ink line across the page, immediately above which in the last two columns the number, date and amount of the voucher for recoupment shall be shown.The voucher of recoupment shall be drawn out in form no. 5 and it shall be enfaced with the usual payment order. A cheque for the amount shall then be issued in favour of the holder of the permanent advance (Medical Officer of Health) who shall initial the entries in the recoupment columns.Bills
