In Tamil Nadu, drawal of Temporary Advances is in practice instead of AC/DC bills. These advances are governed by the provisions of Article 99 of TN Treasury Rules. Such Temporary advances drawn by the departmental officers shall be adjusted within three months from the date of drawal of such advances. Temporary advances pending adjustment for four / five months shall be brought to the notice of the Heads of the departments / Government respectively. These advances are watched by the Treasury Officers and unadjusted TAs are reviewed and commented in the Treasury Inspection Report.