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State of Odisha - Section

Section 138 in Orissa Municipal Rules, 1953

138.

Same in exceptional cases, and with the special sanction of the Chairman -
(a)an advance shall not be drawn unless it is needed for immediate disbursement;
(b)the whole amount of an estimate in respect of a given work shall not ordinarily be advanced in one lump sum;
(c)a second advance for any work shall not be granted until the first advance has been accounted for;
(d)an advance granted for one purpose shall not be diverted to other purposes;
(e)money shall not be advanced unless there is reason to believe that the work for which the money is required will be completed and paid for within the financial year;
(f)advances shall be regularly and promptly adjusted;
(g)any unspent balance of an advance shall be immediately refunded.