In the Public Works Department a Divisional Officer authorised to draw cheques, on the treasury may empower any of his sub-divisional officers to draw against his own account and may in such cases impose a limitation on their drawings, for any month. The procedure to be followed in such cases are explained in Rule 492 of the Bihar Treasury Code. But in cases where no monthly limit has been imposed the drawing officer should record on the reverse of the counterfoil of each cheque the amount of the next cheque drawn and of the total of drawings during the month and carry forward their total to the next counterfoil. This will enable him, from time to time to exercise an independent check on the postings of his cash book.
