Section 12

1 a proper system of accounting is established and ap-propriate precaution instituted against losses by fraud or j .. ·i negligence in every Department, including self- '

accounting Departments, of the Government ;

12.2 there is adequate supervision over the receipt and punc-tual collection of public revenue :

12.3 all money, whether revenue or other receipts, paid into or accounted for to the Treasury is promptly brought to ac-count by credit to the proper Heads or Funds ;

12.4 proper provision is made for the safekeeping of all public moneys, stamps, securities and valuable documents ;

12.5 supervision is exercised over officers of the Treasury and other accounting officers entrusted with the receipt or ex-penditure of public money, and precautions are taken by the maintenance of efficient checks, including surprise in-spections, against the occurrence of irregularity ~or carelessness ;

12.6 the expenditure and other disbursements of the Govern-ment are properly supervised : that no pay,ment is made which is not covered by proper authority,\ expressed or referred 1 to on the voucher relating to it ; a~d, in case of any apparent extravagance or of any apparent defect in the provision for a charge owing to the e~haustion or absence of a vote, that the attention of the State Financial

Officer is called to the matter ;

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Sth.JANUARY, 1983 12.7 all disbursements of the Government are promptly charg-ed in the accounts under the proper Heads or Funds.