(a)For the audit of the pay of the non-gazetted establishment including Inspectors, four separate consolidated absentee statements, viz., one for Inspectors officiating as Deputy Superintendents, one for other Inspectors, one for Sub-Inspectors and one for Sergeants in Bengal Form No. 2438 shall be submitted by Deputy Inspectors-General to the office of the Inspector-General by the 11th of each month for transmission to the Accountant-General. To enable Deputy Inspectors-General to prepare a consolidated statement for the Range, Superintendents shall submit such statements to them by the 7th of each month.(b)The consolidated statements prepared by the Deputy Inspector-, General should show all acting arrangements made in each district in the Range in the cadres of Deputy Superintendent, Inspectors, Sergeants and Sub-Inspectors. The entire chain of acting arrangements made in consequence of an absence need not, however, be shown in the statements but the whole chain should be split up into two or three smaller chains, as the case may be, and in each statement only the officers acting from the "next below" class should be shown. The number of posts left unfilled in each cadre should be shown at the bottom of each of the four separate absentee statements and detail's regarding the nature of vacancies should be briefly explained.(c)Absentee statements need not be submitted in the cases of Sergeants except when an officer outside the cadre, e.g., a Sub-Inspector or a head constable, is appointed to fill any vacancy. When vacancies are kept unfilled, the statement should contain a note to that effect.(d)Full information regarding vacancies, new appointments, leave, transfers, deaths and other casualties shall invariably be furnished in these statements even when no officiating arrangements are made.(e)Similar statements for clerks borne on the Range cadre shall be submitted direct by Deputy Inspectors-General to the Accountant-General on the 15th of each month. To enable Deputy Inspectors-General to prepare a consolidated statement for the Range, Superintendents shall submit to them by the 10th of each month, a statement in Bengal Form No. 2438 showing all temporary promotions in the class of head clerk, accountant (including reader clerk) during the previous month. A blank statement should be submitted if no such arrangements have been made.
