Para 3.13.15 — MSO

3.13.15 Various loans and advances, such as those intended for construction of houses, purchase of conveyances, etc., are accounted for under the specific loan heads. Many other advances, such as advances of travelling allowance, advances of pay on transfer, advances for contesting law suits, festival advances, etc. are granted to government servants by debit to the final heads of account. In certain cases, advances against gratuity dues and/or provident fund accumulations are also granted to families of deceased government servants.