Para 20.15 — MSO

20.15 Cases relating to defalcation or loss, misappropriation embezzlement etc. will be dealt with by the Accountant General (Audit). However Accountant General (A&E) will be required to act upon the sanctions of write off of losses issued by competent authorities on finalisation of cases. This function can be following course should be observed:-

(a) When a wrong interpretation of a financial rule has been followed, the new interpretation should, in the absence of special instructions to the contrary, take effect from the date of issue by competent authority of the orders stating the correct interpretation.

(b) When erroneous payments have been left unchallenged through oversight, the Accountant General should not of his own motion undertake a re-check of bills paid more than one year, or such other period prescribed by the State Government previously. He should report the facts of the case for orders to the Government and a recheck should not be made unless the Government so desires.

discharged by him in consultation with the Accountant General (Audit) at the appropriate time.