Section 290 in Bihar Board's Miscellaneous Rules, 1958
290. Verification of accounts and control of expenditure.
- The District Officers and the Commissioners of Divisions are to render to the Board the accounts of expenditure under the major heads "1-Customs", "7-Land Revenue", "9-Stamps", "25-General Administration" and "35-External Affairs".Instructions for verification of accounts and control of expenditure are embodied in Appendix III to the Bihar and Orissa Budget Manual (2nd Edition).The following supplementary instructions regarding control of expenditure, submission of revised estimates and annual statements of expenditure should be carefully followed:-
