Section 1143(b) in Police Regulations, Bengal , 1943
(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.
