Checking and balancing

24. All entries in the cash-book must be checked by the disbursing officer as soon as possible after the date of their occurrence, and he must see that all receipts have been properly credited in it and that payments are supported by vouchers which have been passed by the divisional officer. The cash-book should be initialed (and dated) under the last entry checked.	F.A.C. 25.
25. (a) The cash-book should be closed and balanced monthly. Divisional officers should close their books on the last working day of each month.	F.A.C. 26.
(b) Subordinate officers who do not submit their accounts direct to the Principal Auditor will close their accounts not earlier than the 20th of each month, and submit to the officer in charge of the forest division in which they are serving, or in which their accounts are compiled, a copy of the cash-book with the original vouchers and such other accounts as may be prescribed (see paragraph 205).	F.M.V. 169.

26. Rules regarding the preparation of the cash account will be found in paragraphs 179—181.

27. In the case of divisional officers the cash balance on hand, if any (see paragraph 28), should be counted on the last day of each month and a certificate to the effect that it agrees with the computed balance should be recorded in cash account in form no. 3 (E-7) (paragraph 179). If the divisional officer is at headquarters, he must always verify the cash balance in person and sign the accounts rendered. If he is absent on tour, the duties may be entrusted to the senior gazetted subordinate or Forest Assistant of the divisional staff present at headquarters, but without the special sanction of the Local Government, not more than two months may be allowed to elapse without a personal verification of the balance by the divisional officer.

F.A.C. 17.

NOTE—As the Divisional Forest Officer, Garhwal, remains on tour for more than a month and also that there is no divisional assistant in that division, he may check the cash balance of the head clerk as many times as he happens to be at the Headquarter during a year instead of verifying it every month.

F.A.C. 27.	28. As all transactions of the department are generally recorded in the first instance in the cash-books of subordinate officers and not in the divisional cash-book (see paragraphs 19 and 177), there will ordinarily be no cash balance in the divisional cash-book.
F.M.V. 193.	29. A copy of all subordinate cash-books will be sent to the divisional office bearing a forwarding number and date and a note of returns which are blank.
F.M.V. 194.	30. A copy of the divisional cash-book is not sent to the Principal Auditor.