Section 80A in Bihar Board's Miscellaneous Rules, 1958
80A.
(i)Every disbursing officer should make at least one detailed inspection once a month of his office and particularly examine the accounts with a view to see that the accounts have been maintained in the prescribed manner and in the prescribed registers and should go into the reasons for undue fluctuations in receipts and expenditure, particularly into the reasons for rapid flow of expenditure and for possible excess over budget allotments. A report should be submitted in each quarter after his monthly inspection in the third month of the quarter stating the irregularities noticed and action taken to regularise them. Where a Senior Deputy Collector is a disbursing officer and is incharge of the budget work, the Collector should scrutinise the accounts once in each quarter.(ii)Every controlling officer should make a thorough inspection once a year or as suitable in each case, of the office of each of the disbursing officers under him and his own office, and in cases where the number of such disbursing officers is larger and it is not practicable to make an annual inspection of the whole office, the controlling officers should make at least an inspection of the accounts side of the office of the disbursing officers with special reference to the points mentioned in sub-rule (i) above. To facilitate the inspection, the controlling officer should take with him the monthly statements of expenditure submitted by the disbursing officers and those received from the Accountant-General for a period of at least twelve months up to the date of the inspection and also the periodical reports received from the disbursing officers. A consolidated report on the inspection of the offices of all disbursing officers under each controlling officer should be submitted by him to Government in the administrative department every year before 31st July alongwith his comments as to whether the accounts are being properly maintained in all the offices subordinate to him.Those controlling officers who have under them a large number of disbursing officers and who cannot find time for making annual inspections themselves should arrange for such inspection by their subordinates adopting the safeguard that such inspection is made by a subordinate officer other than the disbursing officers concerned in each individual case. The controlling officers should, however, include the remarks of the inspecting officers in their annual consolidated report to Government.If the Personal Assistant to the Commissioner is a drawing officer and deals with the accounts work of the Commissioner's office, the Commissioner should make an inspection of the accounts of his office. A copy of the inspection note should be sent to the Board.
