The Rules contained in this volume, which are essentially executive orders of the Governor describe primarily the financial powers of different authorities subordinate to the State Government and the procedure prescribed which should be followed by them in the securing and spending of funds necessary for the discharge of the functions entrusted to them. In the matter of receipt, custody and disbursement of Government moneys the Rules are supplementary to the Rules in the Bihar Treasury Code. Departmental authorities should follow these Rules, supplemented or modified by the special rules and instructions, if any, contained in their departmental regulations and other special orders applicable to them.Definitions
