Section 69(7) in Management and Working of the Forests
(7)As regards check of Subsidiary Forms required by the certificate at the foot of the Cash Book, although any discrepancy would soon be brought to notice in the Accountant General's audit it is just as well to see that the following items in the Divisional Cash Book agree with the registers concerned, namely:-(a)"To cheques drawn":-Figures should agree with those in column 4 of the Register of Cheques Form No. 4, Forest Account Code (Schedule Form No. 2).(b)"By amount of advances made, etc."-Figures should agree with totals of Column 10 of Ledger Abstract. Form No.13, Forest Account Code (Schedule Form No. 4).(c)"To recoveries from disbursers, etc."-Figures should agree with totals of column 6 of Ledger Abstract (Form No. 8F. A. Code).(d)"By expenditure charged, etc."-Figures should agree with totals Form No. 14, Forest Account Code-expenditure. (116-Schedule XVIII)-(e)"To revenue received":-Figures should agree with totals of Form No. 14, Forest Account Code-Revenue (116-Schedule XVIII)-(f)"By revenue paid into Treasuries":-Figures should agree with totals of Schedule of Remittances (Form No. 6 of F.A. Code).Note. - It frequently happens, however, that owing to dates of payment in Range Accounts not agreeing with those in Treasuries, a memorandum of adjustments has to be drawn up. This should be checked with accounts of previous month.The following forms should also be compared for purposes of agreement. Total of Form No. 14, (Forest Account Code) (Form No. 116, Schedule XVIII) Revenue, should equal total of figures in Manual From No. 4 (Revenue received from purchasers) plus total of Manual Form No. 3, (No. 21), (Depot sales account) plus total of receipts under V (Miscellaneous).It is hardly necessary to add that a Divisional Forest Officer should keep control of expenditure and see, as far as possible, that work charged for has been duly executed which can only, however, be done by personal inspection while on tour.Neglect of the following points when preparing Form No. 14 (116 Schedule XVIII) Expenditure (Forest Account Code) often leads to unnecessary correspondence:-(a)Sufficient details should be given in column 2 to enable the charges to be at once understood and checked.(b)The authority for charges lying outside the power of the sanction of the officers submitting the accounts should invariably be quoted in the "Remarks" column.(c)Whenever expenditure on any work is spread over two or more months, the total previous expenditure on such work should be noted in the "Remarks" column before beginning to enter the items expended during the month.(d)Whenever in the case of departmental operations the expenditure on a particular lot of produce is charged in a month subsequent to that in which this particular produce was brought on to Form No. 2 of this Manual a reference to this latter month should be made in the "Remarks" column, in no case should charges be made for produce which has not yet been brought on to Form No. 2 of this Manual.(e)Final adjustment of expenditure on construction of buildings, roads, etc. should not be made except on receipt of a satisfactory completion report signed by the Range Officer after personal inspection of the work.(f)If any produce is entered in Form No. 2 of this Manual as received during the month, the expenditure on account of which cannot for some valid reason be charged off in the same month, such reason will be briefly recorded in the "Remarks" column against the entry in question, the month in which it will appear being at the same time stated.The comparison between the Range Accounts and the Divisional Accounts in which they are incorporated should, if possible, be made before the submission of latter to the Accountant General. The latter however, must not be unduly delayed for this purpose and there is no reason why this comparison should not take place subsequently and errors, if any, rectified by adjustments in the following month. Want of time will not be held as an excuse for neglect on the part of the Divisional Forest Officer to properly scrutinise the accounts work in his office.
