(b)It is primarily the responsibility of the Headmaster/Principal to point out to the Managing Committee if any resolution is being passed or any administrative steps are being taken which run counter to the rules of the Code and the rules of financial administration in general such as (i) not crediting items of income into the school funds and spending them without showing them under any head, (ii) incurring major items of expenditure by the Secretary or the Headmaster/ Principal, without formal approval and without comparing the rates with the rules prevailing in the market, (iii) utilising Government funds for purposes other than those for which these are earmarked, (iv) delaying full payment of dearness allowance to school employees without convincing reason, (v) not making timely submission of the grant-in-aid and dearness allowance statement through the proper channel to the Board of Secondary Education, Bihar, (vi) keeping in hand by the Headmaster/Principal or the Secretary amounts in excess of that permissible under the rules.
