Section 113 in The M.P. Municipal Accounts Rules, 1971
113.
(1)An officer whose duties cause him to incur petty expenses which must be paid before money can be drawn on a contingent bill may, with the sanction of the Municipal Council, be allowed a permanent advance of an amount fixed on the supposition that recoupment will be made at least once a month. The permanent advance, when first drawn, shall be charged in the cash book to the head Advances' and shall be debited to the holder's account in the Advance Ledger (See Rule 112). Each holder of a permanent advance shall, on first receiving it and thereafter annually on the 1st of April, sign an acknowledgement that the amount is due from and to be accounted for by himself. On transfer of charge of an officer a similar acknowledgement further full amount shall be signed by the relieving officer. The acknowledgement shall be filed. A permanent advance account in Form No. 75 shall be kept up by each holder who will enter each payment from his advance as he makes it, preserving all sub-vouchers and receipts to each of which he will assign a serial number to be entered in the advance account. As an exception to this rule the account of advances for refunds of octroi duty shall be maintained in Form No. 18 vide Rule 34.(2)The holder of permanent advance shall be responsible for the safe custody of the money placed in his hands and he shall at all times be ready to account for it by producing the relevant vouchers or cash or both.Recoupment of Permanent Advances
