- Authoritative rules for receiving, keeping, and disbursing of money and for the keeping of accounts are contained in the Civil Account Code, the Bengal Audit Manual and the Bengal Financial Rules, regarding pay, allowances and leave in the Fundamental and Subsidiary Rules and the Bengal Service Rules and regarding pension in the Civil Service Regulations. All Superintendents, Assistant and Deputy Superintendents, head clerks, accountants and Reserve officers are expected to be familiar with the rules which are relevant to the department. No rule in the Police Regulations has any authority as against these books, and should not be quoted in correspondence as overriding them.
