Section 111 in The M.P. Municipal Accounts Rules, 1971
111.
Contingent charges shall be drawn in Form No. 72, payee's receipts or sub-vouchers for sums above Rs. 10 being filed with the bill. Sub-vouchers for similar amounts or disbursement certificates recorded by the Chief Municipal Officer or other responsible officer in cases of petty payments not exceeding Rs. 5 in which payee's receipts are unobtainable, shall be kept in separate Guard files with the number of the contingent bill to which they relate noted on them. As far as possible separate bills should be prepared for charges which are debitable to different minor heads. In any case in which this cannot be done, the accountant shall enlace on the bills the classifications of the charges.Advances and their Adjustments
