Section 29 in Delhi Prisons (Inspection, Meetings and Duties of Officers) Rules, 1988
29. Superintendent to exercise vigilant control over receipts and expenditure.
(1)The Superintendent shall at all times exercise a Vigilant supervision and control over all money and property of whatever kind received by him or by any subordinate officers, or at any time in his charge or in the charge of any subordinate officer, for or on account of the Government, the jail or any prisoner at any time confined therein, and over all expenditure of every kind incurred by him or under his authority or orders or under the authority of any rules in that behalf for the time being in force, on the up keep and management of the jail and the maintenance of the prisoner; for the time being confined therein or in any way relating thereto or connected therewith, and shall cause proper accounts and vouchers of all such receipts and expenditures and property to be regularly kept and audited in accordance with the provisions of these rules and of the rules and orders regulating the management of the public accounts for the time being in force in that behalf.(2)The Superintendent shall be personally liable for all defalcations, loss or damage in any way due or attributable to any negligence, disobedience or misconduct on his part.Note: The Superintendent is required to keep a constant watch over jail receipts and expenditure; to promote all possible economy in every department and to carefully examine all demands and indents before sanctioning them or submitting them for sanction, He should frequently satisfy himself, by personal inspection, that the registers and books of accounts are regularly and duly written up and that daily entries are made in day books; that each balance correspond with those entered in the books and that the latter are correct, and that outstanding are not allowed to remain unrealised longer than necessary. The Superintendent is liable for defalcations on the part of any number of the jail establishment which have been in any way facilitated or rendered possible by any neglect of duty or omission on his part to exercise effective supervision. The Rules of the Accounts Department are to be observed in all matters of accounts in addition to the rules made under the Prisons Act and the orders of the Inspector General.
