(a)The Chief Engineers, Public Works Department (Road and Buildings), Public Health Engineering Department and Irrigation and Electricity Department will-(1)exercise a concurrent control, with the Accountant General, over the duties of the officers of the department in maintaining accounts, and give legitimate support to the Accountant General in enforcing strict attention to the rules concerning the disbursement of any money, the custody of stores, and submission of accounts;(2)see that the budget appropriation of the year are fully expended in so far as is consistent with general economy and the prevention of large expenditure in the closing months of the year for the sole purpose of avoiding lapses; and(3)be responsible for ensuring that any money which is not likely to be needed during the year is promptly surrendered so as to allow of its appropriation for other purpose by the proper authority.(b)The Superintending Engineer is responsible for the maintenance of authorised system of accounts throughout his circle. He should see that the Divisional Officers submit their accounts to the Accountant General punctually. He should examine the books of the Executive Engineers and their subordinates, and see that the matters relating to the primary accounts are attended to personally by Divisional and Sub-divisional Officers, and that the accounts fairly represented the progress of each work. It will also be his duty to examine the registers of works, so as to keep a vigilant watch over the rates of work, and, if he considers it necessary, he may require an Executive Engineer to report to him monthly, or at longer intervals on a works slip, the total expenditure to date under each sub-head of work in contrast with the sanctioned estimate. He will also-(1)see that different articles in stock are duly verified according to the rules laid down, and there is no accumulation of stock in any division beyond its requirements;(2)see that no delay is allowed to occur in the submission of completion reports;(3)forward for the information of the Chief Engineer reports of his inspections of divisional offices, detailing therein the results of his examination of initial accounts, accounts of stock, tools and plant and stock manufacture, register of works and other divisional book, mode of preparation of estimates, contract agreements, contractors' accounts, system of recording plans and papers, and office work generally;(4)see that the authorised system of account is maintained throughout his circle;(5)examine the books of Divisional Officers and their sub-ordinates, and see that matters relating to the primary accounts are attended to personally by the Divisional and Sub-divisional Officer, and that the accounts fairly represent the progress of each work; and(6)examine the register of works, watch the total expenditure to date under each sub-head of work in contrast with the sanctioned estimate and see that revised estimates for any work if required, are submitted in due time to the sanctioning authority.(c)The Divisional Officers will-(1)not commence the construction of any work, or spend public funds without the sanction of competent authority;(2)close the accounts immediately the work is finished, and prepare the completion report if required by the rules;(3)take the necessary steps for obtaining cash for the works under their control, keep their accounts and submit them punctually to the audit office, under the rules for the time being in force;(4)exercise a thorough and efficient control and check over their divisional accounts and examine carefully the books, returns and papers from which the monthly accounts are compiled;(5)be responsible for the correctness, in all respects, of the original records of cash and stores, receipts and expenditure, and for seeing that complete vouchers are obtained; and(6)afford information in cases of probability of excess of actual over estimated cost of work, and report the fact forthwith to the Superintending Engineer, describing the nature and cause of the probable excess.Administrative Approval and Technical Sanction
