Section 12 in Rules Regarding Prosecution of Criminal Cases Instituted at the Instance of the Departmental Officers
12. Submission of report on defalcation and losses of public funds
- With the exceptions noted below, any defalcation or loss of public money, departmental revenue or receipts, stamps, opium, stores or other property, discovered in a Government treasury or other office or department reported to the Accountant General, even such loss has been made good by the person responsible for it. It will usually be sufficient if the officer reporting the defalcation or loss to higher authority sends to the Accountant General, either a copy of his report or such relevant extracts from it as are sufficient to explain the exact nature of the defalcation or loss and circumstances which made it possible. When the matter has been fully enquired into, a further complete report should be submitted of the nature and extent of the loss showing the errors or neglect of rules, by which such loss was rendered possible; and the prospects of effecting recovery. The submission of such reports does not debar the local authorities from taking any further action which may be deemed necessary.Note:- 1. Defalcation or loss of public money, stamps, or opium in a sub-treasury should immediately be reported to the treasury officer.
