(1)The Superintendent shall at all times exercise a vigilant supervision and control overall moneys and property of whatever kind received by him or by any subordinate officer, or at any time in his charge or in the charge of any subordinate officer, for or on account of the Government, the jail or any prisoner at any time confined therein, and over all expenditure of every kind incurred by him or under his authority or orders or under the authority of any rules in that behalf for the time being in force, on the upkeep and management of the jail and the maintenance of the prisoners for the time being confined therein or in any way relating thereto or connected therewith, and shall cause proper accounts and vouchers of all such receipts and expenditure and property to be regularly kept and audited in accordance with the provisions of these rules and of the rules and orders regulating the management of the public accounts for the time being in force in that behalf.(2)The Superintendent shall be personally liable for all defalcations, loss or damages in any way due or attributable to any negligence, disobedience or misconduct on his part.Note. - The Superintendent is required to keep a constant watch over jail receipts and expenditure; to promote all possible economy in every department and to carefully examine all demands and indents before sanctioning them or submitting them for sanction. He should frequently satisfy himself, by personal inspection, that the registers and books of account are regularly and duly written up; that daily entries are made in day books; that cash balances correspond with those entered in the books and that the latter are correct, and that outstandings are not allowed to remain unrealised longer than necessary. The Superintendent is liable for defalcations on the part of any member of the jail establishment which have been in any way facilitated or rendered possible by any neglect of duty or omission on his part to exercise effective supervision. The Punjab Financial Rules are to be observed in all matters of accounts in addition to the rules made under the Prisons Act and the orders of the Inspector-General.
