Inter-divisional transactions

23. (a) All revenue and expenditure must be recorded at once in the accounts of the division within which it is collected or incurred, without reference to its origin or object, and no inter-divisional adjustments are ordinarily allowed. When revenue is collected or expenditure incurred in one division on account of another, a note should be made outside the accounts, if the information is required for departmental purposes.

F.A.C. 21.

(b) Similarly revenue or expenditure should be recorded in the cash account of the subordinate officer by whom it is collected or incurred, even though it might relate to another subordinate officer.

F.M.V. 173.

NOTE— Inter-divisional adjustments are allowed in the case of advances of pay, travelling allowances, etc., made to government servants on transfer from one division to another.

(c) Clauses (a) and (b) apply only to transactions between divisions in the same circle. In the case of transactions between divisions in different circles, adjustments should be made monthly as they arise through the head "Inter-divisional transfers" to enable the results of the working of forests in each circle to be accurately ascertained.

NOTE—Pay and allowances of the staff belonging to the Working Plans Circle and lent to working plan divisions will be paid in the territorial divisions where they are employed. No further adjustment on this account will be made, vide paragraphs 10 and 66.

(d) When adjustments between different governments are involved, the rules in paragraph 85 and 85-A of Volume V of the Handbook apply. See also Treasury Rules 33—36, Appendix II, and the rules contained in Appendix IX, Volume V of the Handbook.

F.M.V. 74-11


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