Section 126(1) in Bihar Board's Miscellaneous Rules, 1958
(1)When a drawing officer signs an establishment bill, he should satisfy himself that its total agrees with the total of the acquittance roll. Before the proceeds of the bill are actually paid out to the recipients, the acquittance roll should be checked either by the drawing officer or a responsible subordinate who should not be the clerk who prepared the bill. In checking the acquittance roll, he should satisfy himself that the component items are correct and that the total is correct and agrees with the total of the establishment bill and the money received from the treasury.
