Section 42(1) in Orissa Panchayat Samiti Accounting Procedure Rules, 2002
(1)Payment of advances in first instance shall be entered in the Cash Book as a red entry in the inner column of expenditure side of the cash book. But such items shall not be added to the other items of expenditure and shall form no part of the total expenditure. All a advances shall be noted in the Register of Advances in Form No. XI.
