(1) The bills for all fixed recurring charges e.g. rents, grants-in-aid, contributions and other miscellaneous charges for which no forms have been prescribed, shall be drawn on a contingent bill in form 37 unless the claimant (e.g. a vendor, a contractor or a firm) presents his own bill, or statement of account in which payment shall be made on that document.
(2) In addition to merely accounting for all the expenditure incurred it is also the duty of the Municipal office to see that no charge is paid twice over and also that the budget allotments are not exceeded.
(3) To guard against the possibility of double payments and other irregularities and complications in the account as well as to keep a watch on liabilities and their adjustment personal ledger may be kept by the Board in the form below for firms or persons with whom business is continuously carried on or a running account is kept.
When a work is done for private persons for which payments have to be made to the person doing the work and recoveries are made from the person for whom the work is done, separate accounts shall be kept in the ledger both for the person doing the work and for the persons for whom the work is done and cross reference given :- Name.........
Date. Ref. Par. Amount. Remarks. Date. Ref. Per. Amount. Remarks.