Subject to such general or specific directions as may be given by the Comptroller and Auditor General in this behalf, detailed accounts of individual loans and advances other than those mentioned below will be maintained by Accountant-General who will watch their recovery and see that the conditions attached to each loan or advance are fulfilled. In the case of Revenue and other advances mentioned in Rules 607 and 611 of the Bihar Treasury Code, the responsibility for supervision, accounting and control devolves upon the departmental authorities and detailed rules and instructions governing them are contained in the departmental regulations.Annual Returns
