(a)The accounts of police offices will be periodically inspected by the audit staff of the Accountant-General.(b)The primary object of this inspection is to assist the head of the office in maintaining an efficient system of regularity and control of financial transactions committed to his charge. It is not intended that he should be relieved of his responsibilities in the matter of frequent check and supervision. The sole responsibility for his accounts shall rest with him. The audit staff will not be responsible in any way for irregularities which may occur in the accounts in spite of their instructions. They will merely advise the head of the office as to the best way of meeting his responsibility.(c)With a view to avoiding unnecessary correspondence the head of the office should assist the auditor in the disposal of formal objections, as far as practicable, on the spot and for this purpose should scrutinize carefully the remarks and figures in the draft note and rectify in consultation with him any incorrect entries or misstatements before initialling the draft.(d)One type-written copy of the inspection notes will be forwarded to the head of the office concerned by the Examiner, Outside Audit, Calcutta, from which five copies shall be made out. Broadsheets will then be prepared by pasting each paragraph or sub-paragraph or item of the inspection notes at the top of a separate sheet of foolscap. The different officers should then record their remarks seriatim below, attaching as many extra sheets as may be necessary to dispose of each paragraph or sub-paragraph or item thereof. At the head of the note recorded by each officer it must be clearly indicated whose remarks follow and for this purpose the following headings will be used as the case may be:-(i)Explanation of head of office.(ii)Remarks of superior officers.(iii)Orders of the head of the department.(iv)Accountant-General's final remarks.(v)Orders of the Provincial Government (where necessary).The head of the office will retain one copy of the broadsheets in his own office and forward the other copies with his remarks within three weeks of the receipt of the report to the Deputy Inspector-General, who will similarly record his remarks, keep one copy in his office and transmit three copies as soon as possible to the Inspector-General, who after recording his remarks will keep one copy in his office and send the other two copies to the Accountant-General within two months of the date of receipt. The Accountant-General will note his remarks and return one copy for further necessary action to the head of the office who will note the action taken by his office and cause it to be produced before the auditor when he next visits the office.
