Section 44 in Management and Working of the Forests
44. Recovery of losses and disciplinary action.
- The following procedure should be followed when losses of public money occur through the negligence or fraud of individuals:-(i)Should the Administrative Authority require the assistance of the audit officer in the investigation of any loss due to fraud, negligence, financial irregularity etc., he may call on that officer for all vouchers and other documents that may be relevant to the investigation; and if the investigation is complex and he needs the assistance of an expert audit officer to unravel it, he should apply forthwith for that assistance to Government who will then arrange with the audit Officer for the services of an investigating officer.(ii)Steps should be taken to ensure that an officer likely to be held responsible for any loss or irregularity which is the subject of an enquiry, is not inadvertently allowed to retire on pension while the enquiry is in progress. Accordingly when a pensionable Government servant who is likely to apply for pension is so concerned, the authority investigating the case should immediately inform both the audit officer who is responsible for reporting on his title to pension and the authority competent to sanction the pension. It will be the duty of the latter to make a note of the information and to see that pension is not sanctioned before either a conclusion is arrived at as regards the Government servant's culpability, or it has been decided by the sanctioning authority that the result of the investigation need not be awaited.
