Section 123(7) in The Manual of Departmental Orders
(7)During inspections S.E. should see that compliance of the above instructions is made and he will mention the same in his inspection report, similarly Executive Engineer and Assistant Engineers while inspecting the sub-divisions & sections, should see compliance of this item. In the inspection report of S.E., X. En. & A. En a para on this point should be added.The above instructions are to be complied strictly. Non compliance will be considered sufficient ground for disciplinary action. The Divisional Accountant should be made responsible by the Executive Engineer to check that these instructions are being complied with at all levels. After making compliance of the above instructions a report is to be sent to the head office by 30th April 1976.