Section 78 in The Andhra Pradesh Municipalities (Preparation of Accounts) Rules, 2017
78. Appropriation of loans, endowments and other funds.
(1)Loans, endowments and other funds for specific purpose shall be kept in separate bank accounts, and shall be appropriated for the purpose for which they have been raised.(2)All such funds shall be recorded in Register of Earmarked Funds. Separate pages or set of pages shall be set for each Fund.(3)The Register of Earmarked Funds shall be maintained in Form EMIChapter - XVIII Period-end and Reconciliation Procedures
