Correct Answer:
B. Sub-Divisional Enforcement Officer (SDEO)
The enforcement cost report, prepared by the Enforcement Officer (EO), is verified by the Sub-Divisional Enforcement Officer (SDEO). This hierarchical structure ensures a crucial layer of oversight and accountability. The SDEO's verification confirms the accuracy and completeness of the report, ensuring proper financial management and adherence to regulations before it proceeds further. The Hearing Officer focuses on legal proceedings, while the Director General and the Board are higher authorities who rely on verified reports, making the SDEO the appropriate immediate verifying authority.