Register of forest deposits
198. A record of the transactions relating to forest deposits should be maintained in the divisional office in a register in form no 23. The register should show month by month the details of receipt and adjustments and the closing balance of each separate deposit item. It should be written up monthly before the divisional accounts are submitted to the Principal Auditor.
NOTEFor account rules regarding the execution of works by the Forest Department on behalf of local bodies, see Appendix V.
199. Annually, on June 1, a copy of the deposit register for the whole year should be prepared and submitted to the Principal Auditor, clearly pointing out in the "Remarks" column the particular items which have lapsed under paragraph 351 of Volume V of the Handbook.