55. The Sub-divisional officer shall forward his establishment bills (duly signed) to the divisional office. The Accountant shall check the bills and return them after countersignature by the Executive Engineer to the Sub-Divisional Officer, who shall present them for encashment at his head quarters treasury. No treasury will cash any bill without the Executive Engineer's countersignatures. Executive Engineers and sub-Divisional Officers shall attest all corrections made by them in the bills.
Safe Carriage of Government Money and Other Valuables
