Section 188 in Bihar Board's Miscellaneous Rules, 1958
188. Report of defalcation.
- District Officers should report to the Accountant General, as laid down in Rule 44, Chapter II Section I of the Bihar Treasury Code, Volume I all cases of defalcation or embezzlement in an office or treasury and will correspond with him direct in regard to such cases. Immediately such a case is discovered, the District Officers should send a short report to the Accountant-General and to the Board of Revenue through the Commissioner or the Commissioner of Excise in case of a defalcation by a ministerial officer or any other non-gazetted officer including a peon of the Excise Department. In the latter case, a copy of the report should also be sent to the Commissioner of the Division for his information.This report should afterwards be supplemented as soon as possible by a detailed report from the District Officer after personal enquiry into the case. It should be specially noted whether any defect has been found in the existing practice or system of administration and how it can be remedied, whether any gazetted officer is to blamed and whether the loss should be written off or recovered from the officer or officers responsible. The Accountant-General will report to the Board his own remarks.The Board will then after a further correspondence with the District Officer or the Commissioner as may be found necessary, submit a complete report to Government together with its own views of the case.
