Para 8.14 — MSO

8.14 The Divisional Accountant is further required to inspect periodically under the orders of the Divisional Officer, the accounts records of the Sub Divisional Offices to check a percentage of the initial accounts. The defects noticed should be reported to the Divisional Officer for orders, but the Divisional Accountant will be responsible, as far as possible, for explaining personally the defects of

The results of these inspections should be placed on record for the inspection of the Accountant General, but serious financial irregularities should be reported at once for the information of that officer, even though set right under orders of competent authority. All defalcations or losses of public money, stores or other property, which required report to the Accountant General, under the financial rules of the Government concerned should be immediately reported to him.