NOTERead "Accountant General", "Government", and "charged" for the expressions "Principal Auditor", "local Government", and "non-voted" or "non-votable" respectively, wherever the expressions occur in this volume including the appendices and forms.

1. The rules contained in this volume deal with financial transactions of the Forest Department, with the initial accounts maintained by divisional forest officers and their subordinates, and with the accounts rendered by divisional forest officers to the Principal Auditor. They are supplementary to the general Account Rules in Volume V of the Handbook which are applicable to the Forest Department, unless there be something repugnant in the subject or context, or except to the extent that they are modified by the rules in this volume.

F.A.C. 3.

2. As explained in paragraph 2 of Volume V of the Handbook, this volume contains the Subsidiary and Financial rules of the Government and also the rules made by the Auditor General under section 168 of the Government of India Act, 1935, and under the rules issued by the Governor General under paragraph 11(3) of the Government of India (Audit and Accounts) Order 1936, (see Appendix I to Volume V of the Handbook), prescribing the methods and principles in accordance with which the accounts of the department are to be kept and rendered to the Accountant General on prescribed dates, and also the form in which they are to be maintained and compiled for submission to the Accountant General. No rule of the Auditor General included in this volume, should be modified without the previous concurrence of the Accountant General.

3. Besides the rules contained in this volume, a number of rules bearing on matters which are more allied to the administrative working of the department but which also reproduce instructions or orders dealing with financial or accounts matters have for the sake of convenience in their application been reproduced in the Uttar Pradesh Forest Manual. No new rule pertaining to financial or accounts matters shall be introduced in that Manual, and no such rule which may already exist in that Manual shall be omitted or modified without a previous reference to the Finance Department of the Local Government.

NOTE—In a number of cases, reference to the relevant rules in the Forest Manual have been quoted in the rules in this volume, and vice versa.

4. Unless there be something repugnant in the subject or context, the definition of the terms used in this volume will be the same as that contained in Volume V of the Handbook and in the Budget Manual. The following terms are, however, special for the purpose of this volume:

(1) Department means the Forest Department, Uttar Pradesh.

(2) Divisional Officer or Divisional Forest Officer means the officer appointed by proper authority to hold charge of a forest division.

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