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Section 26
In case of misappropriation and embezzlement of government cash, action will be taken

(1) During the internal audit of the office's government accounts and ginsei bhandar, or during the final audit or in any other way, if it is found that the government money has been drafted, the relevant head of the office or the taluk office or the designated officer shall take necessary action against the drafting in accordance with the prevailing law.< br> (2) During the final audit, if it is found that there is any amount or draft of the government treasury and treasury stock, the Auditor General's department shall send a written report to the head of the office or the head of the department to take action against the person who made such a draft in accordance with the prevailing law.
(3) If the relevant officer does not take action during the investigation according to sub-section (1) or in the case of writing for action according to sub-section (2), then the head of the department, and if the head of the department does not take action, the departmental minister or state minister and the administrative body of the constitutional organs and bodies in the case of the accountable officer. In the case of the head, the head of the constitutional organ and body may be fined up to fifty rupees and may also take departmental action according to the prevailing law.
(4) If the Auditor General feels that the work related to accounting has not been done on time, he can ask the related documents to be checked and if any error or defect is found during such checking, he will send it to the concerned taluk office for necessary action and if such a document is received, the concerned office will immediately take necessary action. Action will have to be taken.
(5) Other provisions related to the custody, possession, preservation and disposal of government property shall be as prescribed.