Section 39 in Rajasthan District Board Account Rules
39.
In the discharge of his ultimate responsibilities for the administration of District Board fund at his disposal the Secretary must satisfy himself not only that an adequate machinery exists within the office of the Board for systematic internal checks calculated to prevent and detect errors and irregularities in the financial proceedings of his subordinates and to guard against waste and loss of public money and stores, but also that the prescribed checks are effectively applied.Embezzlement
