Section 80 in The Rajasthan Municipalities Accounts Rules, 1963
80. Miscellaneous Advances.
(1)When a temporary advance for any particular purpose or an advance of pay admissible under the rules is made it shall be entered under the direct supervision of the Executive Officer as a demand in the register of miscellaneous demand in form 2. When the advance is adjusted, the particulars of the transactions shall be entered on the collection side of the register, a note being made in the remarks column to show whether the adjustment was by repayment, in cash, by transfer entry, by deduction from salary or from bill. In the last case, the accounts rendered shall be duly passed by the competent authority and an order "passed for Rs. ..." recorded thereon before an adjustment is made.(2)No advance shall be made to the Chairman, Vice-Chairman or a Member of the Board for the execution of work or purchase of articles or for any other purpose. All payments on this account shall be made either out of the permanent advance held by an officer of the Board or by cheques drawn in the name of the actual payee.(3)In emergent cases and when the permanent or temporary advance is not sufficient for the payment of works carried out by daily labour, purchase of material, and the like, an advance exceeding two thousand rupees in the case of Council and one thousand rupees in case of Board may be drawn under the sanction of the Board in the name of the Executive Officer, the Medical Officer of Health, or Engineer. Such advances shall be adjusted before the close of the year in which they are made, and no fresh advance for a particular work shall be made to an officer unless the previous one has been adjusted.(4)The accounts of temporary advances shall be closed quarterly when the outstanding balances shall be brought forward and the register laid before the Chairman or Executive Officer for examination and orders in regard to over due items.
