Pt.

III - FOREST ACCOUNTS (240-

Ch. 5 – Classification of Forest receipts & expenditure

A. General
B. Transactions with other departments & govts.
C. Interdivisional transfers
D. Charges for establishments, tools & plants, etc.
E. Forest Remittances
F. Forest Advances
I. Advances to disbursers
II. Advances to Contractors, etc.
G. Recoveries of Service payments
H. Other recoveries
I. Forest Deposits

Ch. 6 – Accounts to be kept in forest offices

A Cash Book
1) General
2) Cancelled, Lost or Lapsed cheque
3) Closing and Balancing
B. Register of Cheques Drawn
C. Works Accounts
1) Muster Rolls
2) Measurement Books
D. Store Accounts
E. Contractors’ and Disbursers’ Ledgers
F. Closing of Accounts of the Year
G. Correction of errors
H. Subsidiary Accounts of Commercial Undertakings

Ch. 7 - Returns rendered by Forest Departmental officers

A. General
B. Incorporation of Subordinates Accounts
C. Compilation of Monthly Accounts
1) Cash Account
2) Classified Abstract of Revenue and Expenditure
3) Schedules of Remittances to Treasuries
4) Schedules of Transactions with other Governments, Railways, P & T and Defence
5) Abstracts of Contractors’ and Disbursers’ Ledgers
D. Submission to AG
CH. 5 – CLASSIFICATION OF FOREST RECEIPTS & EXPENDITURE
Sec. A – GENERAL

240
The major & minor heads are prescribed in Volume I.
The Sub-head, detailed head/Unit of grants & appropriation are determined by the Government in
consultation with the AG.

Sec B –
TRANSACTIONS WITH OTHER DEPARTMENTS AND GOVERNMENTS

241
Directions for adjustments with other departments & Governments are contained in Vol. 1.
242
Recoveries/payments in Cash – are treated like “revenue receipts” or “service payments”.
Transactions when required to be adjusted by book transfer – effected by debiting/crediting “Book
Transfer”.

243
Transactions of Central Govt./Railways/P&T/Defence/other State govts. Originating in State
Forest Division – if adjustable by book transfer – entered in accounts as debit/credit to –
“Book Transfer – Central/Railways/P&T/Defence/State Govt. of ____”. Likewise necessary
adjusting entries.

Adjustments are made by AG.

Debit is receipt (increase) &

Credit is payment (decrease)

C - INTER-DIVISIONAL TRANSFERS

244
Revenue/Expenditure collected/incurred in a division are to be recorded in the accounts of the
division.
No inter divisional adjustment required except under special order of the govt.

245
However, when Govt. (in consultation with AG) has declared units for purpose of ascertaining
financial results, interunit adjustments have to be made – monthly/annually as per convenience.
D – CHARGES FOR ESTABLISHMENTS, TOOLS & PLANTS, ETC.

246
Charges on account of General services – to be classified under “Establishment or Conservancy of
Work” minor head.
Cost of material purchased for specific work – to be debited to accounts of that work.

247
Pay & Allowances of temporary establishment – to be debited to “Conservancy of works”

248
Similarly, cost of expendible stores utilized on work – to be debited to the accounts of work.
E – FOREST REMITTANCES

249
Sums paid into Treasury by Departmental officer – debited to “Forest Remittances”.
Cheques drawn – credited to “Forest Remittances”.
F – FOREST ADVANCES

1 – Advance to disbursers

250
Advance to disbursing officers are made from “Forest Advances”

2 – Advance to contractors, etc.

251
Advance to the contractor/suppliers/labourers made in connection with execution of work are
debited as “Works Advances” under the minor head “Conservancy & Work”.

252
Petty advances to labourers are however made out of imprest or advance and are therefore not
treated as work advances.
G – RECOVERIES OF SERVICE PAYMENTS

H – OTHER RECOVERIES

253
If made before the close of the year –
1) In adjustment of an overcharge on account of pay/travelling allowance – and is made in
deduction from a bill debitable to the same head – net amount only to be debited to the head.
2) Else, amount recovered to be initially entered as items of receipt under “Recoveries of
Service payments” &
In the account of AG as minus entry under the sub-head to which it was debited originally.

If made after the close of the year – to be credited as miscellaneous revenue.

I – FOREST DEPOSITS

255
Earnest money deposits paid by the contractors/purchasers – to be treated as revenue deposits.

CHAPTER VI – ACCOUNTS TO BE KEPT IN FOREST OFFICES

A. Cash Book
1) General
2) Cancelled, Lost or Lapsed cheque
3) Closing and Balancing
B. Register of Cheques Drawn
C. Works Accounts
1) Muster Rolls
2) Measurement Books
D. Store Accounts
E. Contractors’ and Disbursers’ Ledgers
F. Closing of Accounts of the Year
G. Correction of errors
H. Subsidiary Accounts of Commercial Undertakings
A – CASH BOOK

I – General

256.
Officers authorised to receive or disburse Govt. money should keep Cash book in Form FA 1
containing entries of all money transactions and book transfers permissible under Article 260.

257.
Items of revenue must be detailed fully.
Classification of receipt/charges should be given in column “Head of Service”.
258
Cheque for replenishment of cash chest – once the cash is received, entry should be made as
receipt.

259
A cheque drawn to make payment should be entered simultaneously on both sides of the cash
book.

260
All book transfers should be entered simultaneously on both sides of the cash book as “Book
transfers” on one side and debit to expenditure head/credit to revenue head on other side.

261
Pay and allowances of Forest officers & their establishments should be entered in cash book under
the head “Establishment”.

II – Cancelled, Lost or Lapsed Cheques

262
On cancellation of a cheque –
- Amount should be accounted for on creditor side as cancelled cheque and
- Entry on debtor side should be –
- if not replaced immediately – amount should be written back as cash recovery of a service
payment.
- If replaced by fresh cheque – should be shown as “Forest remittance”.

263
A lost cheque should be treated as cancelled cheque.

264
A lapsed / time expired cheque should also be treated as cancelled cheque.

3 – Closing & Balancing

265
Excess/ deficiency found on monthly closing of cash book should be entered in cash book on
debtor/creditor side.

266
Officers subordinate to Div. officer should close their books on 27th of each month except March
(31st). The Div. officer closes his account on last day of each month and for March he keeps
account open until he receives accounts of his subordinate officers.
B – REGISTER OF CHEQUES DRAWN

267
Monthly register of cheque drawn is kept in form FA 2.

C – WORKS ACCOUNTS

1 – Muster Roll

268
Form for keeping muster roll for work executed by labourers is prescribed by Govt. in
consultation with AG.
2 – Measurement books

269
Measurement as prescribed by Govt. (in consultation with AG) is to be maintained for work done
except for –
- Lumpsum contract
- Supplies made by a contractor

3 – Register of works

270
Register of Works containing –
- List of sanctioned works and
- Detailed record of expenditure of each work
Should be kept in form FA 3.
D – STORES ACCOUNTS

271. Form for keeping account of stores (building materials, house fittings, etc.) for general
purpose is determined by Govt. in consultation with AG.
E – CONTRACTORS’& DISBURSERS’ LEDGER - 272-6

272. Accounts of all payment made to disbursers and contractors (on debtor side) and
Amount of all bills passed to their credit and sum repaid by them in cash (creditor side) should be
entered in form FA 4.

273
One account for each disburser.
Separate account for each contractor for each work.

274
Items under “Forest Advances” & “Works advances” to be posted to Dr. side at once.
When work is done by contractor and the voucher submitted, the amount of the voucher is set off
against the amount advanced to the contractor/disburser (on cr. Side)

275
Each CoDLe account to be balanced on last day of each month.

276
Pages of ledger to be numbered consecutively and its index to be prepared.
All accounts to be assigned consecutive numbers.
F – CLOSING OF THE ACCOUNTS OF THE YEAR

277
Accounts of March is kept open till 20th of May for -
Transfer entries for error rectification and Settlement of outstandings.
G – CORRECTION OF ERRORS

278
Correction of head classification of an item –
- If discovered before end of month – mistake to be penned through and correction in red ink to be
inserted – Disbursing officer should initial such corrections with date.
- If discovered after close of monthly account but before accounts of March supplementary are
closed – fresh entry should be made in current cash book.
- If discovered after accounts for March supplementary has been closed and despatched to AG –
send letter to AG who will in turn deal with according to rules in Vol IV and advise Forest officer
the correction if any to be made by him in his accounts.
- If formal correction is not permissible – a suitable note (in red ink) to be made in all accounts
concerned.

Note –
Error affecting only revenue/ expenditure (service) heads and involving amount upto ` 10 need not
be formally corrected.
All corrections made in cash book should be made alongwith remarks (in red ink) against original
entry with reference to the correcting entry.
Correction entry should be made only on orders of the Div. officer in form of Transfer Entry
Memo.
H – SUBSIDIARY ACCOUNTS OF COMMERCIAL UNDERTAKINGS

279
Form for keeping subsidiary accounts for commercial activities is settled by the govt. in
consultation with the AG.
CHAPTER 7 – ACCOUNTS RETURNS RENDERED BY FOREST DEPARTMENT
OFFICERS

A – GENERAL

280
This chapter pertains with Div. Officer; Conservators and other Forest officer who dra funds
against their own drawing accounts and render separate accounts to AG.
B – INCORPORATION OF SUBORDINATES’ ACCOUNTS

281
Div. officer is responsible to ensure that the accounts of his subordinate officers are correct and
are incorporated in his accounts.
He should make sure to incorporate accounts of all his subordinates in his accounts. However, if
they do not arrive in time, such account should be incorporated in his account of next month.
But in case of March account, it should be kept upon to receive and incorporate accounts of all his
subordinates till 20th May.
C – COMPILATION OF MONTHLY ACCOUNTS

I – Cash Account

282
Monthly cash account in form FA1 –
- Items of receipts or charge should be entered in detail
- Rest totals only

II – Classified Abstract of Revenue and Expenditure

283
Form FA 5. All items of revenue and expenditure in Cash book should be classified and arranged
in this return as prescribed by AG.
Expenditure debited to head “119 capital outlay on forests” being shown separately from that
debited to “70-Forests”.
3 – Schedule of Remittance to Treasuries

284
Form FA 6 – showing each items of remittances to treasuries.
Reference to these items should be made against corresponding entries in last column of
Consolidated Treasury Receipt received from treasury concerned.

4 – Schedule of Transactions with Other Governments, Railways, P & T and Defence

285
Schedule of transactions originating in State Forest Division on behalf of other Govts, Railways, P
& T and Defence are to be prepared separately in form FA 7.

5 – Abstract of Contractors’ and Disbursers’ Ledgers

286
Prepared monthly in form FA 8, should show Contractors’ accounts first and then Disbursers’
accounts. The columns should be totalled separately for Contractors’ and Disbursers’ accounts and
grand totals at the foot of the abstract.

287
Abstract for March should accompany –
Brief statement explaining circumstances in which each item outstanding for more than 12 months
remains unadjusted and steps taken for their clearance.
D – SUBMISSION TO ACCOUNTANT GENERAL

280
Within 5th of following month, following to be submitted along with copy of Monthly register of
Cheques drawn –
1) Monthly Cash Account – FA1
2) ClARE – FA 5
3) ScheReT – FA 6
4) ScheTrOG – FA 7
5) AbCoDLe – FA 8

Accompanied by all vouchers other than those which may be destroyed after payment and by
Consolidated Treasury Receipt.
Entry in Muster rolls payment should be supported by a voucher setting forth brief particulars of
work done containing certificate of Disbursing officer (to the effect that labourers were employed
actually on the work & paid on Muster rolls).

289
Monthly Cash account should accompany a certificate by Div. officer to the effect that –
1) Lumpsums shown agree with the details of the cash book & with subsidiary returns after
making allowance for –
a) Cash recoveries of service payments noted in cash book but not shown in cash account as
separate items.
b) Refunds of forest revenue noted in the cash book but taken by deduction from revenue in the
cash account.
c) Receipts and recoveries on capital account noted in cash book but deducted from expenditure
under the head 119-Capital outlay on forests in cash account.
2) Account balance agrees with actual balance
290
Classified Abstract of Revenue and Expenditure should accompany a certificate signed by Div.
officer to the effect that I have ascertained personally through inspection that
1) Work have been actual done in interest of government service.
2) Payment have been actually made to the entitled parties.
3) All vouchers are attached.

291
Purchase of stores should certified that
1) All articles detailed in the vouchers have been duly received in good order and accounted in the
stock register.
2) Quantities noted int eh vouchers are correct and the quality is good; rates paid are not in excess
of the accepted & market rates and suitable notes have been recorded against & invoices to
prevent double payment.

292
Div. officer may authorise few days delay in submission of accounts but if not despatched on or
before 10th of following month, reason for delay must be intimated on that date.

293
Schedules of Transactions with other govts., railways, etc. for the month of March should
invariably be despatched to reach the AG within 7th April of succeeding month and
All correcting entries affecting those schedules should be intimated to AG so as to reach him
within 12th April.

294
A supplementary account for march in form FA 1 with necessary accompaniments including
supplementary account books should reach AG within 1st June (as prescribed by AG)

295
If the monthly accounts are submitted with sign of Head clerk or other officers authorised in
absence of Div. officer, the Div. officer on his return should sent a report to the AG to the effect
that he has examine the accounts on his return.

296
In addition other accounts as required by AG has to be submitted from time to time.

297
If the govt. desires, the monthly abstract of Contractors and Disbursers ledger may be sent to AG
through Conservator/ other superior officer to ensure control of the latter over the adjustment of
the outstanding balances.
The latter officer should within 10 days of receipt should pass the Abstract to the AG.