Para 6.23 — MSO

6.23 Permanent Advances should be recorded in a Register in Form 10, intended to last for 4 years. The Register should be a standing list of all sanctioned permanent advances by names of Officers, a separate page or pages being set apart for the officers in each district. As personal responsibility can be enforced by the receipt of the actual incumbents, which are on the file, the names of the holders of advances need not be entered in the Register. The advances should be consecutively numbered and the acknowledgements should be marked with corresponding numbers and filed in proper order. On receipt of the new acknowledgement, it should be numbered with Register number of the advance and filed in the place of the old acknowledgement which should be torn out of the file. A charge report containing an acknowledgement of permanent advances, should not, however, be destroyed. It should be preserved for the period prescribed by the Accountant General.