876. Rules for the guidance of officers, receiving, handling or spending public funds.
- Detailed instructions for receiving, handling, spending and accounting of public moneys have been laid down in Rules 85, 86, 117 to 120, 144, 299 to 304, 305, 312 to 324, 474 and 475 of the Bihar Treasury Code, Volume I, which should be invariably observed by the Drawing and Disbursing Officers in order to eliminate cases of defalcations, misappopriations, embezzlements, etc. A copy of the instructions in the aforesaid rules should be handed over to each officer receiving, handling or spending public moneys, at the time-of taking over charge of any post in which such work is involved and it would be kept by him in his personal custody. The officer, receiving the memorandum should furnish a certificate in the following form :-"Certified that I, ____________________, on assuming charge of the office of____________________________________have received a copy of the printed instructions for the guidance of officers, receiving, handling or spending public funds.SignatureDesignation......Note. - The certificate should be sent to the Controlling Officer who should retain it in a Guard File.(G. O. no. 2513-F., dated the 24th March, 1960.)
