(a)All accounts shall be in sole charge of the accountant and all bills, both original and copy, shall be prepared and initialled by him, and examined and initialled by the head clerk before they are signed by the Superintendent or by the gazetted officer authorized to sign bills for the Superintendent.(b)As head clerks continue to be responsible for all their duties, including all cash transactions, during their absence on casual leave they shall, on return from such leave, examine the accounts from the date they proceeded on leave and initial all pay and receipt cheques written up and bills cashed during their absence.Exception. - In the 24-Parganas Howrah, Hooghly, Burdwan, Murshidabad and Midnapore the duties of the accountant, shall be performed by the senior assistant accountant and those of the head clerk in connection with the examination of bills and accounts by the senior accountant.In allotting duties the Superintendent shall observe the principle that cash and accounts are kept quite separate, subject to the general supervision of the head clerk.
