Section 80A(i) in Bihar Board's Miscellaneous Rules, 1958
(i)Every disbursing officer should make at least one detailed inspection once a month of his office and particularly examine the accounts with a view to see that the accounts have been maintained in the prescribed manner and in the prescribed registers and should go into the reasons for undue fluctuations in receipts and expenditure, particularly into the reasons for rapid flow of expenditure and for possible excess over budget allotments. A report should be submitted in each quarter after his monthly inspection in the third month of the quarter stating the irregularities noticed and action taken to regularise them. Where a Senior Deputy Collector is a disbursing officer and is incharge of the budget work, the Collector should scrutinise the accounts once in each quarter.
