Section 16(b) in The Orissa Dental Council Rules, 1969
(b)In retaining the permanent advance and incurring expenditure out of it, the following procedure shall be followed :(i)a permanent advance cash book in the form to be approved by the examiner of local fund accounts shall be maintained to record all transactions;(ii)disbursements from the permanent advance shall be entered in the permanent advance cash book as soon as they are made, clearly and in full detail;(iii)from time to time as may be considered necessary, the account shall be balanced and the Registrar shall draw a cheque for the amount of expenditure incurred up to that date and account for the amount in the cash book. The date, manner of recoupment and cheque number shall also be noted in the cash book.
