Para 3.13.12 — MSO (Audit)
Original Rule Text
3.13.12 Permanent advances are normally granted to officers who are required to make payments before they can obtain the necessary funds by drawing proper bills.
Accountants General (A&E) or Pay and Accounts Officers in the case of departments having separated accounts organisations maintain a Register of Permanent Advances which serves as a standing list of all such advances sanctioned for each office. They also maintain in a guard file the acknowledgements obtained from the actual incumbents holding the permanent advances. In April every year fresh acknowledgements for the advances held on 31st March are obtained.
What This Means
Permanent advances are standing cash advances given to officers who need to make urgent payments before they can draw money through normal bill procedures. The AG (A&E) or Pay and Accounts Officer maintains a Register of Permanent Advances listing all sanctioned advances. They also keep a guard file of acknowledgements from the officers currently holding these advances. Every April, fresh acknowledgements are obtained for advances held as of 31st March.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Permanent advances enable urgent payments before normal billing
- 2A Register of Permanent Advances lists all sanctioned advances per office
- 3Acknowledgements from current holders are kept in a guard file
- 4Fresh acknowledgements for advances held on 31 March are obtained every April
Practical Example
A Block Development Officer receives a permanent advance of Rs. 10,000 for making small urgent payments like postage and minor repairs. The Pay and Accounts Officer records this in the Register of Permanent Advances. Every April, the BDO signs a fresh acknowledgement confirming possession of the Rs. 10,000 advance as of the previous 31 March.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What is a permanent advance?▼
Why are annual acknowledgements required?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.