(1)The Executive Officer shall periodically and always at the end of the year cause in arrear list of taxes of the current and previous years to be prepared from the Demand and Collection Register. The list shall be checked with the Tax Collector Ledgers Progress Statement. If any differences are found they must be reconciled immediately either by tracing the cause of error or recovering from the Cashier or Tax Collector any deficiencies for which they are unable to account for. If the scrutinising leads to the detection of any embezzlement the fact shall be immediately reported to the Examiner of Local Accounts in accordance with Rule 13. The Executive Officer shall be personally responsible for seeing that the periodical verification is duly carried out.
