Utilization of receipts for departmental expenditure

F.A.C. 34 and F.M.V. 187.	41. As an exception to paragraph 21 of Volume V of the Handbook under which all moneys received by a government servant in his official capacity should be paid in full into a treasury, sums received by forest officers may be expended if required for immediate departmental expenditure locally. [See also paragraph 21-A and clause 2(d) of Treasury Rule 7, Appendix II. Volume V of the Handbook.]
F.A.C. 34, and F.M.V. 117.	42. In all cases, however, the gross amount of revenue received must be promptly remitted to the treasury, which may be done in cash or partly in cash and partly by cheque, or wholly by a cheque, the amount paid in cash and the amount remitted by cheque being shown separately in the chalan or remittance note (see also paragraph 82 infra).

The following illustration is given as explaining the adjustments necessary in the divisional cash-book when revenue received is expended locally:

A subordinate’s accounts show the following transactions:

Dr.	R.s	Cr.	Rs.
Opening balance	100	Total Expenditure	1.150
Total revenue	1,400	Cash balance	350
Total	1,500	Total	1,500
Enter in divisional cash-book on one date—		Expenditure in range—from to —	1,150
Revenue from—range from—to	1,400	Advanced to—for current expences	350
Recovered from—by expenditure	100	Remittances to—treasury by cheque no.—	1,400
Cheque no.—on—treasury	1,400