Section 123 in The M.P. Municipal Accounts Rules, 1971
123.
A record of all investment either in Government securities or in the postal certificates or in any approved banks shall be maintained in the Register of Investments (Form No. 82). Each entry therein shall be made by the Accounts Officer, and attested by the Chief Municipal Officer. Government securities handed over to the Accountant General for safe custody under the rules in Chapter VIII of the Government Securities Manual shall not be written off.
