Section 333(b) in Bihar Board's Miscellaneous Rules, 1958
(b)The Collector or the Additional Collector in case of the District Nazarat and the Sub-divisional Officer in case of the Sub-divisional Nazarat shall personally verify the balance in cash and vouchers once every month and also at each regular inspection of Nazarat/Nazarats under him and shall record the result of his verification on the cash book concerned sending a note of irregularities detected, if any, to the next Superior Officer.
