Section 90 in Bihar Board's Miscellaneous Rules, 1958
90. Treasury inspection by Audit Officers.
- Under the orders of the Government of India, a Gazetted Officer of the Audit Department is required to visit each treasury in turn, overhaul the system and methods of work generally and advise District Officers as to the defects noticed and their remedies. District Officers should take the opportunity to discuss with him any administrative difficulties in connection with the treasury or financial matters. All correspondence relating to treasury Inspection Reports will be carried on direct between the District Officer concerned and the Accountant-General, who will, however, forward a copy of each inspection report to the Divisional Commissioner for information, and continue to bring any matter of special importance to the notice of the Provincial Government through the Board. The Accountant-General will only refer to the Divisional Commissioner in special cases or when he is dissatisfied with the action taken by the District Officer.It should be understood clearly that it is not intended by this arrangement to weaken in any way. the responsibility of District Officers in the matter of treasury work.
