(2)The Collector shall prepare in Form I, for the half-year ending the 30th September or the 31st March each year, a list of persons to whom ad interim payments have been sanctioned or paid by him from time to time and forward a copy of it to the State Government in the Revenue Department through the Collector of the district and the Commissioner of the Division. The authority sanctioning the ad interim payments should be clearly indicated in column 12 of the Form. At the same time the Collector of the district shall publish a copy of the list in his office as soon as possible, and also send another copy of it to the Accountant General Bihar, for the purposes of audit.