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Rule 220
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The authorized officer should be sure that the following things are done while paying attention to regularity, thrift, efficiency, effectiveness and propriety while disbursing or spending money:-
(a) Amounts approved under various headings and sub-headings have been spent for the same purpose within the approved limits for the specified services and works,
(b) Financial transactions have been carried out in accordance with this regulation and proof of such transactions has been received,
(c) Accounts are kept in accordance with the format prescribed in accordance with this regulation, which depicts the reality of economic transactions,
(d) that the inventory of the property is correct and up-to-date and that the property is properly managed and protected,
(e) There is an arrangement of internal control to prevent loss and misuse of cash, property and other assets, and it has been followed. (f) Accounts including income and deposits are kept properly and the method of collection and accounting is sufficiently followed,
(G) The organization, management and work division of the office has been done properly and the work has been carried out accordingly (h) Any work is not done by different employees or agencies in such a way that it is unnecessarily duplicated and necessary work is not missed,
(i) Proper use of available resources, tools and assets and proper arrangements for maintenance and protection so that there is no damage,
(j) According to the program, the progress within the scheduled time and the quality and quantity of the work are satisfactory,
(k) The objectives and policies of the office are clear and programs are prepared according to the specified objectives and policies (l) The approved cost is within the expenditure limit and the program is conducted and the return obtained is reasonable compared to the cost,
(D) The system of keeping figures of target progress and cost expenditure is adequate and reliable (d) Periodic financial statements are prepared on time and submitted on time.
(2) Whether or not according to sub-rule (1) should be considered before doing the financial transaction and even after the transaction and accounting, an internal investigation should be carried out to ensure that the transaction is correct.
(a) Amounts approved under various headings and sub-headings have been spent for the same purpose within the approved limits for the specified services and works,
(b) Financial transactions have been carried out in accordance with this regulation and proof of such transactions has been received,
(c) Accounts are kept in accordance with the format prescribed in accordance with this regulation, which depicts the reality of economic transactions,
(d) that the inventory of the property is correct and up-to-date and that the property is properly managed and protected,
(e) There is an arrangement of internal control to prevent loss and misuse of cash, property and other assets, and it has been followed. (f) Accounts including income and deposits are kept properly and the method of collection and accounting is sufficiently followed,
(G) The organization, management and work division of the office has been done properly and the work has been carried out accordingly (h) Any work is not done by different employees or agencies in such a way that it is unnecessarily duplicated and necessary work is not missed,
(i) Proper use of available resources, tools and assets and proper arrangements for maintenance and protection so that there is no damage,
(j) According to the program, the progress within the scheduled time and the quality and quantity of the work are satisfactory,
(k) The objectives and policies of the office are clear and programs are prepared according to the specified objectives and policies (l) The approved cost is within the expenditure limit and the program is conducted and the return obtained is reasonable compared to the cost,
(D) The system of keeping figures of target progress and cost expenditure is adequate and reliable (d) Periodic financial statements are prepared on time and submitted on time.
(2) Whether or not according to sub-rule (1) should be considered before doing the financial transaction and even after the transaction and accounting, an internal investigation should be carried out to ensure that the transaction is correct.