·
(u) loHK 0£ irrerovernhlo value of stores or of public money due to theft, frnu<l or tle negligenco of indiviclunlli or other case;
(h) lotlll 0£ irrt>('l>vernMa udvance othel' than loan; and
(c) defi<iiency uud dtlprocio.tion in the value of stores suhjert to the r.onditions-
(i) that the loss does not ,lisdose u cleferi pf system, the mnendment of whicli. requiros the orders of the Stute Government; and U,n.t thero hns not been any sel'ious negligence on the part of individual employee or employees of 1be ltoard which might po11t1ibly cull for tlii;c•iplinary aetioi requirig tho orders of the Sinte (lovernnwnt.
(2) 'l.'1tt1 Hoard shnll tnako suitablo action against the persons responsible for Ute lm1s uml scrul n. r<•port to Govermnt'nt on thE' 1u•tion taken.
Mrcption.--Nothing contined in this rule shall apply to losses oecnioned. by iiroveble lonns. Aun:tion of the State (lovemnment shall he obtained befre eh le re written off.