SECTION VIPERMANENT ADVANCES OR IMPREST ACCOUNT
67. Advances are granted to Government servants who may have to meet certain classes of expenditure before they can place themselves in funds by drawing bills. They are subject to the following rules :
(1) All Administrative Departments of the Government and Heads of Department will be empowered to exercise full powers to decide, in consultation with their Internal Financial Advisers or Account Officer, wherever they are attached to them, all matters relating to the fixation of the amounts of permanent advances in respect of offices subordinate to them. While fixing the quantum of permanent advance, the sanctioning authority should take into account the following conditions :
(a) the sanctioning authority should bear in mind that the advance should not be larger than is absolutely necessary ;
(b)The advance should be based on the average monthly contingent expenditure under the head Office expenditure, of the office for the preceding twelve months; in case of a new office the amount of advance should be fixed on conservative basis subject to review after six months;
VITTA (LEKHA) ANUBHAG-I
(C.S. No. 95 Dated, 1-2-90)
(c) normally, it should be assumed that the advances be recouped at least twice a month and so the amount sanctioned should not exceed half the amount of the average monthly contingent expenditure calculated as in (b) above ;
(d) copies of sanctions along with statement of expenditure for the preceding twelve months showing the amount of contingent bills cashed with classified details of items of expenditure should be furnished to the Accountant General.
(2) These advances should not be multiplied unnecessarily. An officers advance should meet the needs of every branch of his office. If he has subordinates who require petty sums he should rather spare a small portion of his own advance for their use than apply for separate advances for them, taking acknowledgement from them in the same way as he himself furnishes acknowledgements to the authority which sanctioned the permanent advance and retaining them in his office.
(3) The advance is intended to provide, on the responsibility of the officer entrusted with it, for emergent petty advances of all kinds, though it is seldom that they will be needed for other than contingent charges ; thus, if a class IV servant is required to travel by rail, his fare must sometimes necessarily be advanced from this amount.
NOTEAdvances on account of travelling allowance may, in emergency, be made to all Government servants out of the permanent advance, but such advances and their repayment need not appear in Government accounts. Travelling allowance bills may be made out for the full claims admissible as soon as the journeys are completed and any advances made out of the permanent advance may be recovered out of the amounts drawn from the treasury on such travelling allowance bills.
(4) In the case of transfer of charges and yearly on April 15, each officer holding a permanent advance must send an acknowledgement of the amount due from and accountable for by himself as on March 31st, preceding, to the authority which sanctioned the permanent advance, viz., the Administrative Department of the Government or the Head of the Department, as the case may be, and the said authority will maintain suitable record to watch receipt of such acknowledgements.
(5) The holder of a permanent advance or an imprest is responsible for the safe custody of the money placed in his hands and he must at all times be ready to produce the total amount of the money in vouchers or in cash.
SECTION VII CASH-BOOK