Section 80A(ii) in Bihar Board's Miscellaneous Rules, 1958
(ii)Every controlling officer should make a thorough inspection once a year or as suitable in each case, of the office of each of the disbursing officers under him and his own office, and in cases where the number of such disbursing officers is larger and it is not practicable to make an annual inspection of the whole office, the controlling officers should make at least an inspection of the accounts side of the office of the disbursing officers with special reference to the points mentioned in sub-rule (i) above. To facilitate the inspection, the controlling officer should take with him the monthly statements of expenditure submitted by the disbursing officers and those received from the Accountant-General for a period of at least twelve months up to the date of the inspection and also the periodical reports received from the disbursing officers. A consolidated report on the inspection of the offices of all disbursing officers under each controlling officer should be submitted by him to Government in the administrative department every year before 31st July alongwith his comments as to whether the accounts are being properly maintained in all the offices subordinate to him.
