Section 126 in Bihar Board's Miscellaneous Rules, 1958
126. Bill Clerks to retain Acquittance Rolls.
- The pay of establishment of District Officers should be disbursed ordinarily by treasurers but in districts where there are no treasurers, the Nazirs should distribute it. They should not retain in their custody the acquittance rolls which should be made over to the bill clerk of the office.The bill clerk and the treasurer or the Nazir, as the case may be, are required at least once in every alternate month to make a joint examination of undisbursed pay in order to ensure that the provisions of Financial Rule 77 of the Bihar and Orissa Account Code are complied with.Note. - In order to prevent frauds in connection with the preparation of establishment bills and the disbursement of their proceeds, the Provincial Government have prescribed the following instructions for the guidance of disbursing officers:-(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.(2)When the drawing officer signs an absentee statement accompanying an establishment bill, he should see that a diagonal line is drawn cross the blank space, if any, below the last entry. Similarly, if the statement is blank he should see that a diagonal line is drawn across it with the word "blank" in brackets in the middle of the line.(3)It should be arranged, wherever practicable, that disbursements are not made by the clerk who prepared the establishment bills.
