Correction of errors

F.A.C. 27-A

31. If an item in the forest accounts which properly belongs to one head is wrongly classified under another head, the error shall be corrected in the following manner:

(a) If the error is discovered before the close of the month’s accounts, the necessary correction should be made in the original entries before the accounts are closed.

NOTES—The mistake should be corrected by drawing the pen through the incorrect entry and inserting the correct one in red ink between the lines. The disbursing officer should initial every such corrections and invariably date his initials.

(b) If the error is discovered after the close of the month’s accounts, but before the accounts for March final are closed, the correction should take the form of a fresh entry in the current cash-book.

NOTE 1.—Errors affecting only revenue or expenditure (service) heads, where the amounts involved do not exceed Rs. 10, need no formal correction.

NOTE 2.—If the error affects one or more heads on each side of the cash-book, the correcting entry should be made on both sides, but if it effects only receipt or expenditure heads on one side of the cash-book, the entry should be made on the one side affected, the amount (plus or minus) pertaining to each head being specified in the column headed "Particulars" and the column "Receipts" or "Disbursement" as the case may be, being left blank. At the same time, a suitable remark should be made in red ink against the original incorrect entries in all accounts, quoting reference to the correcting entry.

NOTE 3.—No correcting entry should be made unless supported by the orders of the divisional officer obtained on a transfer entry memo. in the form below:

Particulars of the original transaction with reasons for the proposed adjustment	Debits				Credits
	Head of account	Amount			Head of account	Amount
		Rs.	a.	p.		Rs.	a.	p.

Passed.

Divisional Forest Officer.

(c) If the error is discovered after the accounts for March final have been closed and despatched, it should be reported by letter to the Principal Auditor who will deal with it in accordance with the rules in the Account Code and advise to the divisional officer the corrections (if any) which he should make in his accounts.

(d) In all cases in which a formal correction is not permissible, it is sufficient to make a suitable note (in red ink) in all the accounts concerned.