Staff entrusted with the duties of cash collection, preparation of bills, posting and reconciliation of ledgers, etc. should not continue on the same seat for more than two years.

No. 44/CAO/A/38/78 Dated : March 27, 1979

Several cases of embezzlement and misappropriation of cash detected during special audit have been brought to notice in the recent past. One of the main reasons is that a particular person is allowed to work on the same seat for several years and the embezzlements committed by him go undetected for a pretty long period. It is neither desirable nor necessary that one and the same person should be allowed to work on one particular seat continuously for several years. It has, therefore been decided that all such staff who are entrusted with the duties of cash collection, preparation or bills, posting and reconciliation of ledgers, etc. or any duty in connection with the cash work should not be posted on the same seat for more than two years. Orders issued regarding change of duties of cashiers in BO. No. 4900-DIA/IA/20/78 dated Nov. 29, 1978 will remain intact. All officers must ensure that these orders are strictly adhered to and any failure will be taken up very seriously.