Annual Returns to be submitted by the Accountant General

241-A. The Accountant General will submit to the Government annually on September 30, a statement in Form no. 21-A showing the details of the loans and advances borne on his books, under the head "Loans and Advances by State Government." The statement should show separately the detail of each loan under each of the classes loans to municipal and Zila Parishads and loans to land-holders, etc. Loans under special laws should be classified under the different Acts of Legislature under which they have been granted, and no other details are required. Advances to cultivators should be shown in lump sums, the land improvement advances being shown separately from those for the relief of agricultural distress and other purposes. For these the first four columns and the last column of the statement need not be filled in. Before despatch these returns should be reconciled with both the ledger and the subsidiary register; the entries in the former should be borne out in all respects by the latter record, and the interest columns of the return should also be verified from the latter.

241-B. The Accountant General will also submit annually on September 30 to the Government a statement in Form 21-B of the sinking funds on account of the different loans borne on his books. The arrangement in this statement will follow that of Form 21-A. There will be no record of the progress of the sinking fund in the subsidiary registers; the interest realized on the securities of the fund will be credited with the other cash receipts in column 5 of the Form 21-B. If the investment is not exclusively in Government loans bearing interest at 4 per cent a separate detail should be submitted, showing the rate of interest borne by each part of the investment.