(1) To an officer whose duties cause him to incur petty expenses which require to be paid at once before money can be obtained on a contingent bill, a permanent advance may be allowed. The sum to be allowed shall be fixed by the Board on the supposition that recoupments will be made at least once a month.
(2) All permanent advance shall be recorded in the demands and collection register (form No. 2) to be kept separately for the purpose.
(3) Each officer who has obtained a permanent advance shall on the 1st April, in each year, sign an acknowledgement that the amount is due from and to be accounted for, by himself. In case of transfer of charge of an officer similar acknowledgement for the full amount shall be signed by the Relieving Officer. These acknowledgements shall be kept on a guard file at the Municipal office.
Explanation. - Permanent advances shall not be multiplied unnecessarily. An officer having subordinates who require petty sums shall rather spare small portion of his own advance for their use than apply for separate advances for them taking acknowledgements from them in the same form as he himself furnished and retaining them in his office.
(4) Each officer holding a permanent advance shall keep up a permanent advance account in form 38 in columns 1 to 6 of which shall be entered the items of expenditure from the advances as they occur. The headings of the columns shall follow the items in the budget.
(5) When the cash in hand is running low and the advance has to be recouped, a red line shall be drawn across the page of the register total of the items cast and a contingent bill prepared in form 37 in which full details of the items cast and a contingent bill prepared in form 37 in which full details of the expenditure shall be given. The officer responsible for the permanent advance after comparing the bill with the register shall sign both and send the bill to the Municipal office for payment.
(6) In the case of recoupment of the Executive Officer's permanent advance, the disbursement certificate and payment order may be recorded in the permanent advance account register itself and a contingent bill need not be prepared.
Note. - It should be carefully noted (1) that a bill must cover all items of expenditure upto the date of preparation and (2) that no item should be entered in the register until the money is actually spent and receipt obtained.