1109. Report regarding defalcation or loss of public money, etc.
(a)Subject to clause (b) whenever a defalcation, or loss of any public money, departmental revenue or receipts, stamps, opium, stores, or other property belonging to or in the custody of the Police Department, is discovered, a report shall immediately be made by the Superintendent to the Inspector-General, even when such loss has been made good by the person responsible for it. The Inspector-General shall forward a copy of the report to the Accountant-General and to Government. When the matter has been fully investigated, a further and complete report shall be submitted as to the nature and extent of the loss showing the errors or neglect of rules by which such loss was rendered possible and the prospects of effecting a recovery. The submission of such report does not debar the local authorities from taking any further action which may be deemed necessary.(b)Petty defalcations involving losses not exceeding Rs. 200, should not be reported to the Accountant-General or to Government, unless there are in any case important features which merit detailed investigation and consideration.
