Rule 58 — GAR

58.(1) If a claim be relinquished, the value of the claim shall not be recorded on the expenditure side of accounts as a specific loss. (2) If money due to Government has actually reached a Government servant and is then embezzled, stolen or lost, even though it may not have reached a treasury or bank and entered into the Consolidated Fund or the Public Account, it should be entered in the accounts as a receipt into the Consolidated Fund or the Public Account, as the case may be, and then shown on the expenditure side by record under a separate appropriate head of account as a loss. NOTE 1:—The term "Government Servant" used in sub-rule (2) of this rule includes persons, who, though not technically borne on a regular Government establishment, are duly authorised to receive money on behalf of Government. NOTE 2:—Where losses of Public money are wholly or partially met by non-payment of salary or pension and the Accounts Department authorisedly applies the unpaid amount to meet public claim, the resultant balance of the claim alone shall be treated as a loss, the amount due being debited to the relevant head of account as if it had been drawn and used by the Government servant concerned in paying the Public claim. Buildings, lands, stores and equipment