Section 38(2) in The Andhra Pradesh Municipalities (Preparation of Accounts) Rules, 2017
(2)If the amount is payable from out of permanent advance, it shall be approved by the competent authority and made over to the officer holding permanent advance for making payment. The officer holding permanent advance shall pay the amount, and after payment in cash, shall stamp the voucher with the words 'paid in cash' in a conspicuous manner. This shall be attached as a sub voucher to the next contingent bill while recouping the permanent advance.
