Section 81 in Bihar Board's Miscellaneous Rules, 1958
81. Inspection of treasuries.
- The general orders for the inspection of treasuries are contained in Chapter II, Section III of the Bihar Treasury Code, 1948, Volume I. The Board directs the attention of inspecting officers to the importance of satisfying themselves that the personal assurances which are periodically given by officers incharge of money and stamps are strictly and literally in accordance with fact. In this respect instances of laxity are constantly coming to light. An officer certified that a certain sum (which had actually been paid out) was in his custody, in the shape of pice; and in another case. Treasury Officer was found to have periodically certified to the effect that he held certificate from the Sub-Divisional Officers, that they had themselves counted the money in their charge on a certain date and found it to be so much, whereas in fact, the Sub-divisional Officer had not certified to that effect. It is evident that if these personal certificates are not given in strict accordance with fact, not only are they useless, but they are mischievous, as creating an impression of security on the part of the controlling officers for which there is no ground. If in any case, the requirement of these personal certificates impose on an officer a duty which practically he cannot perform, the proper course is obviously to point out the difficulty to a superior authority and not to allow certificates to be submitted which comply with the requirement in form only. In any case in which an inspecting officer finds that the treasury management is not satisfactory, he should necessarily go very much deeper into details in his inspection.
