Forms of Drawing and Repaying

251. Advances to Government servants on personal account should be drawn on form Nos. 6-A, 6-B, 6-C or 6-D, as the case may be. The authority sanctioning the advances must be quoted on the bills and a copy of the order sanctioning the advance should also be attached to the bill. The Treasury officer may authorise payment of such advances on the authority of such sanction.

NOTES—(1) The Forms No. 6-C and 6-D, exclusively meant for the advances/withdrawals for the Provident Funds will be pink colour.

NOTES—(2) The Accountant General’s authority is not required for the payment of advances to gazetted and non-gazetted Government servants, sanctioned under paragraph 244 to 247.

252. If encashment of a bill for an advance on transfer is likely to delay the transfer, which is urgently necessary in the public interest, the advance may be made from the permanent advance (if any), works imprest, or other available cash in the hands of the disbursing officer concerned pending recoupment, when the bill is subsequently encashed.

253. A personal advance to a Government servant may be repaid, either in cash or by deduction in his pay or travelling allowance bill as the case may be (see rule 5 under paragraph 81)

254. In repaying an advance the memorandum presented at the Treasury or the pay bill, as the case may be, must state the original date and amount of the advance, or otherwise give sufficient particulars for its identification. Remittance of the amount to the particular Treasury where the advance was made is not necessary.