Section 13 in The Rajasthan Municipalities Accounts Rules, 1963
13. Embezzlements.
- Whenever an embezzlement of the Municipal Funds or property is discovered, an enquiry shall at once be instituted by a Committee or any other officer authorised by the Board and the fact of the embezzlement shall be immediately reported by the said Committee or the officer to the Board, the Controlling Authority, the Director of Local Bodies or any other officer appointed by the Government in this behalf as well as to the Examiner, Local Fund Audit, who shall, if necessary, investigate the matter himself or cause the investigation to be made through his officers. When the matter has been fully inquired into, he shall, if he deems it necessary, submit a complete report to the Government showing the total loss involved, the method in which the embezzlement was effected and the steps taken to recover the loss and punish the offenders.Note. - The instructions issued by the Finance Department, Government of Rajasthan from time to time regarding embezzlement cases would be applicable mutatis mutandis to the Municipalities too.
