6. (i) The conservator of forests, as the head of a forest circle, exercises general control over the accounts of revenue and expenditure of all divisions subordinate to that circle. F.M.V. 46 and 245. F.A.C. 75.

(ii) Each divisional officer furnishes monthly to the conservator a copy of his accounts of revenue and expenditure as well as a number of returns pertaining to the demands for and realization of revenue. The conservator checks these accounts and returns, watches the progress of collection of revenue, the early settlement of old outstanding items, and scrutinizes all cases of free grants of forest produce and sales of forest produce at favourable or reduced rates. As regards expenditure, he sees generally that the money transactions are conducted in accordance with financial rules( and that sanctions exist for all items of unusual or capital expenditure. He exercises a strict control over all the charges under the minor head "Conservancy, and works" and the charges on account of travelling allowances and contingencies.

(iii) He prepares the annual budget for his circle, distributes among divisions the appropriations sanctioned for the circle and exercises a strict control over the progress of expenditure, taking timely action for re-appropriation of funds, surrendering of allotments, or obtaining additional appropriation.

(iv) He inspects forest works during annual inspections, examines progress reports on works periodically submitted to him and thus reviews all works expenditure.

(v) He scrutinizes the abstract of the ledger submitted through him monthly (paragraph 195) to see that all grants of advances to contractors and disbursers are really necessary, are not high and are promptly adjusted.

(vi) He scrutinizes all items in the objection statements of the Principal Auditor, sees that the reply furnished in each case is complete and to the point and takes any other action that may be specially called for in particular cases.

(vii) He generally exercises the powers of a head of a department under the financial rules, as explained in other volumes of the Handbook.

7. The conservator may, during his absence from headquarters, delegate all or a portion of his duties with regard to the control of the accounts to a gazetted government servant in charge of his office.

F.A.C. 77.

8. All letters which issue from the conservator’s office sanctioning expenditure or appointments must be signed by the conservator himself or by a gazetted government servant in charge of his office, but not by the head assistant, the head clerk or other office employee.

F.A.C. 78.

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