(1) The responsible person shall prepare and maintain accounts in the manner prescribed by prevailing laws so that each transaction is clearly visible.
(2) In conducting economic administration, the responsibility of the responsible accounting officer will be to monitor, investigate and inspect the subordinate office's compliance with the prevailing laws as necessary and to include the subordinate office's account in the central account.
(3) In the course of monitoring, investigation and inspection according to sub-section (2) or during the audit, if the responsible officer transacts business without completing the procedure prescribed by the prevailing law or any other condition is found, the responsible person shall bear the responsibility.
(4) If due to any reasonable reason the accounting work becomes irregular, if the responsible person submits the reason to the authorized authority within the specified period for regularization, the authorized authority shall make the necessary decision in that regard within the specified period. However, if it is found that there is irregularity in the work related to accounting without reasonable cause, the authorized officer may fine the person responsible fifty rupees for the first time and seventy-five rupees for the second time if it occurs again, and may also take departmental action according to the prevailing law.
(5) If the officer who is required to give a decision according to sub-section (4) does not give a decision within the specified period, he shall be fined fifty rupees by the officer one level higher for the first time and two hundred and fifty rupees if such action is repeated by the same officer again.
(6) During supervision, investigation and inspection according to sub-section (2), if it is seen that transactions have been carried out without completing the prescribed procedure in accordance with this Act and the rules made under this Act or if any other condition is observed, the head of the Taluk office or department or office sending for inspection shall write twenty-five A fine of Rs. After the same responsible person has been fined more than three times, if he repeats the same act, he will be fined thirty rupees.Departmental action should also be taken according to the law.
(7) In the case of constitutional organs and agencies, the head of the relevant constitutional organs and agencies, the Ministry, shall be responsible for checking, inspecting and supervising the internal control from time to time in relation to the non-keeping of accounts, non-filing of accounts and non-auditing in accordance with this Act or the rules made under this Act. And in the case of the central level secretariat and the commission, the departmental minister of the relevant ministry or the state minister, in the case of the department or office having the same existence and jurisdiction, the secretary of the relevant ministry and in the case of the office, the departmental head of the relevant taluk office.