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Rule 213
Custody of property, attachment and protection thereof

(1) The check book, cash, balance and balances of the local bodies, bonds and their balances, income balances shall be under the responsibility of the Head of the Financial Administration Branch. The goods and all related matters will be in charge of the warehouse officer or warehouse assistant. But in the case of village development committee, it will be under the responsibility of the secretary.
(2) According to sub-rule (1) it shall be the responsibility of the employee and the authorized officer to protect the goods in charge in such a way that they are not stolen.
(3) The officer authorized to perform the work as per sub-rule (2) may appoint other employees below him in his responsibility.