Rule 69 — GAR

69.(1) Moneys advanced for miscellaneous purposes under special authority and recoverable in cash and sums overpaid in vouchers other than those for service payments should be adjusted under the head "8550- Civil Advances". This head should cover items which are from their inception, debts due to Government recoverable either in cash or by deduction from other claims of the party concerned. (In this connection footnotes under the major head may be referred to). Payment made on account of government expenditure should not be held under "Civil Advances" on the ground that further proceedings in audit etc. are necessary for their final admission. Pay and Allowances in respect of an assignable period, paid before they are due shall be debited to same head to which they are debitable had they been paid after they were due. Classification of advances of Pay and Travelling Allowance on transfer (2) Advances of Pay and Travelling Allowances should be debited to the final head of account and not to 'Civil Advances'. Such advances should be finally adjusted as a revenue expenditure in the books of the Government which makes the advances irrespective of the fact whether the officer is proceeding to or reverting back from another Government. Settlement of such advances by way of net payment/net recovery through adjustment bills will be accounted for in the books of the Government where the adjustment bills are preferred. (3) In case of transfer of a government servant from one Department/Government to another, the debits representing advances of pay and transfer travelling allowance should be finally adjusted as revenue expenditure in the books of the Department/Government which makes the advance irrespective of the fact whether the Officer is proceeding to or reverting back from another Department/Government. Settlement of such advances by way of net payment/net recovery through adjustment bills will be accounted for in the books of the Deptt./Govt. where the adjustment bills are preferred. Advances for Law suits (4) Advance for law suits should be debited to the functional expenditure head concerned. Refunds of amounts remaining unspent out of these advances should be dealt with as cash recoveries. Classification of transactions under 'Suspense'