Section 194 in Bihar Board's Miscellaneous Rules, 1958
194. Distribution of duties in sub-divisional treasuries.
- As a general rule one and the same clerk should not work both as treasurer and accountant. In sub-divisional treasuries the head clerk should be the treasurer and the second clerk, the accountant, unless otherwise expressly ordered by the Commissioner of the Division, who is authorised to issue such orders as may seem advisable in special cases, where difficulty may be experienced in giving effect to the general rule. The Commissioner is also to determine, for each sub-divisional treasury, what security the head clerk treasurer should give.
