(1) The local body may keep a cash balance of up to ten thousand rupees in the charge of the head of the financial administration branch for daily small expenses. The bill for the amount spent should be submitted and the inquiry should be taken. But the remaining cash balance must be filed within the twenty-fifth day of each year.
(2) If the work is not carried out from the balance mentioned in sub-rule (1), the extent of this balance can be increased by taking approval from the local body. But the maximum balance will not exceed five thousand rupees.