Section 40 in Rajasthan District Board Account Rules
40.
Whenever an embezzlement of the District Board money is discovered, enquiry shall at once be instituted by the Chairman and the fact of the embezzlement shall be immediately reported by him direct to the Director of Local Bodies and a copy will be sent simultaneously to the Examiner, Local Fund Audit Department, Rajasthan. The Director of Local Bodies shall, if necessary, investigate the matter himself or cause the investigation to be made through his officers. When the matter has been fully inquired into, the Director shall, if he deems necessary, submit a complete report to the Government, showing the total sum of money misappropriated, the method, in which the embezzlement was effected and the steps taken to recover the money and punish the offenders.Executive instructions under rule 40 of the District Board Accounts RulesMemorandum of general principles to regulate the enforcement of responsibility for losses sustained by District Boards through fraud and negligence of their servants.
