Section 150(v) in The Bihar Government Estates (Khas-Mahal) Manual, 1953
(v)In order to minimise irregularities and unnecessary correspondence regarding these advances, a detailed account with vouchers showing the amounts actually disbursed during the month out of the advances drawn, should be submitted at the close of each month to the Accountant-General, for adjustment; and, as an additional check, quarterly return in the form given in Appendix C (6), showing advances outstanding for more than three months should be submitted to the Accountant General and to the Commissioner of the Division for their information.
