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Rule 191
Shifting responsibility for the remaining amount to be wasted and misappropriation

(1) If the amount of advance made in one financial year for the purpose of work cannot be cleared in the same financial year, the authorized officer shall prove the full responsibility in the next financial year, including the name of the amount of advance that remains to be cleared. Submissions moved in this way should be disposed of in accordance with this regulation.
(2) The authorized officer shall prepare the details of the advance amount remaining to be withdrawn when he is transferred, promoted or retired or when he leaves the base or is separated from work due to any other reason.