Paragraph

A

ACCOUNT (S) –

—for March to include all transactions of subordinates to the last day of the financial year

178

All —sent to the Principal Auditor to be in English

204

Detailed—of transactions primarily maintained in the subordinate offices

177

Detailed rules regarding the—of revenue to be found in the Forest Manual

50

Rules regarding the—to be maintained in the subordinate and divisional offices

176–209

ADVANCE (S) –

—to disbursers may be remitted by postal money order

56,157 and App. III.

Amount of—made to contractors to be charged to the head "work advances"

159

Authorities empowered to sanction—

App. IV

Classification of—and their recoveries

items 1 and 22 (iv)

Entries in the accounts on account of—to be made in red ink

161

Form of intimation of—to the Principal Auditor

160

Grant of—to non-gazetted servants of the department

151–153

Rules regarding—

150–166

Rules regarding—to contractors

150–159

Rules regarding irrecoverable—

166

Rules regarding miscellaneous—

164

Rules regarding the grant of—to disbursers

154–157

Rules regarding the ledger of—

189–194

Rules regarding the monthly abstract of the ledger of—

195–197

Rules regarding tour—

163

AGREEMENTS–

Powers of officers to enter into—

33

Standard forms of—for sale of produce

33

ANNUAL REPORT FORMS–

Certain—to be prepared and forwarded by the Principal Auditor

209

APPROPRIATION–

Explanation of heads of—in the departmental budget

55

No work to be commenced without—for expenditure

135

APPROPRIATION ACCOUNT—

Rules Regarding—

69

ARREAR PAY–

—to be drawn on separate bills

111 (b)

AUDIT–

Rules regarding objection statements resulting from—

210–217

AUTHORITIES–

—whose rules are embodied in this volume

2

B

BILL (S) –

Form of—for works or supplies

138

Instructions for preparing and paying—for works or supplies

138–141

BOOKS AND NEWSPAPERS–

Power of authorities to increase annual allotment for the purchase of—

App. IV item 3.

BOOK TRANSFER (ADJUSTMENT) –

Procedure to be followed in the case of supplies by—to other departments

47–48

Value of bills for transactions with the other departments classified under—

22 (vi)

BUDGET (S) –

Due date for the submission of—to Government and the Principal Auditor

58

Duties of the Chief Conservator in connexion with the—of the department

5

Provision in—does not authorize expenditure

62

Rules regarding the—

54–69

Rules regarding the divisional—estimates

56–57

Rules regarding the provincial—estimates

58

Rules regarding working plans—estimate

66–68

BUILDING (S) –

Rules regarding departmental—

132–134

Authorities empowered to take—on lease

App. IV, item 5

Authorities empowered to sanction the sale or demolition of—

App. IV, item 4,

C

CASH–

Definition of the term—

11

CASH ACCOUNT–

—to show some items in totals only and others in detail

179

Certificate to be signed by the divisional officer at the foot of the—

179

Rules regarding the preparation of the—

179–181

Subsidiary returns to accompany the—

179

Vouchers to accompany the—

131

CASH BALANCE–

—to be verified at least once a month and a report submitted of any excess or deficit

13

CASH BALANCE CERTIFICATE–

Officers by whom the—may be signed

27

Preparation and submission of the—

27

CASH-BOOK (S) –

—is the principal record of transactions

19

A copy of all subordinate—to be sent monthly to the divisional office

29

CASH-BOOK (S) – (Concluded)

A copy of the divisional—is not sent to the Principal Auditor

30

A separate—to be maintained by subordinate officials

19

Adjustments to be made in the—on account of payments and receipts of advances granted to contractors

159

Adjustments to be made in the—on account of lapsed deposits

174

All items of revenue in the—to be classified and arranged in the classified abstract

182

All receipts, disbursements and of charges of the department to be entered in the—with details

21

Classification in the—of amounts received and paid as forest deposits

172

Certificate of cash verification to be recorded in the—

18

Corrections intimated in the objection statement should be noted in the —

211

Details of particulars to be entered in the—in respect of items of revenue and remittances

44-45

Entries in the—on account of advances to be made in red ink

161

Entries to be made in the—in respect of items of revenue adjusted by book-transfer

48

Entry in the—of amounts of cheques

85–86

Full details of charges need not be given in the—in the case of pay of establishment and travelling allowance bills

117

Items of revenue and expenditure of subordinate officers to be entered in the divisional—in totals only

19

Monthly closing of the—

25

Range and subordinate—may be written up by clerks, but the range officer is responsible for its upkeep and correctness

177 (ii)

Rules regarding the upkeep of the—

18–31

There should ordinarily be no cash-balance in the divisional—

28

When examining the—of subordinate officers the balances of the cash account to be agreed with those of the ledger

191

CASH CHEST–

A—to be kept by every official authorized to receive and disburse money

12–16

Private money not to be placed under any circumstance in the—

17

Procedure in the collection and disbursement of money to be followed by subordinates who do not keep a—

16

CAPITAL–

Classification of expenditure on–works

22 (viii) and (ix)

CAPITAL EXPENDITURE–

—to be shown in separate sheets in the classified abstract of expenditure

95 (4)

Authorities empowered to sanction—

App. IV item 6

Classification and intimation of sanctions to—

95-96

Classification of—

90

CHALAN (S)–

—in duplicate to accompany remittances to the treasury

39

—to be sent to the Principal Auditor as vouchers with accounts

39 and 184

Duplicate—not required when revenue is remitted by postal money order

38

Particulars to be furnished by treasury officers on vernacular—

39 (ii)

Single copy of—sufficient in the case of moneys credited by transfer from revenue deposit vouchers

39 (i) note

CHEQUE (S) –

—may be used only for bona fide demands and not for transfer of funds from one division to another

71

—payable on demand are treated as "cash" for the purpose of accounts

11

Books of—supplied by the Principal Auditor

78

Drawings by—to be regulated by appropriations

72

Entry in the accounts of—

85-86

Funds required for making payments obtained monthly by means of–

70

Instructions regarding the issue of–

76-83

Manner of endorsing—drawn in payment of revenue utilized for expenditure

82

Rule regarding the adjustment of cancelled, lost or lapsed—

87–89

CHIEF CONSERVATOR–

Duties of the—

5

Functions of a divisional officer discharged by the—in respect of the cash accounts of his own office

9

CLASSIFICATION–

—of advances and their recoveries

22(iv)

—of receipts and charges to be given in the cash-book

22

—of transactions of account of earnest money deposits

22(ii)

Details of— revenue and expenditure

App.II

CLASSIFIED ABSTRACT OF REVENUE–

A copy of the—to be sent to the Principal Auditor, Conservator of the circle, and to the Conservator, Kumaun circle

182

Corrections intimated in the objection statements should be noted in the —

211

Divisional officer to check item in the—

182

Rule regarding—

182

CLASSIFIED ABSTRACT OF EXPENDITURE–

Authorities to whom copies of the—ought to be sent

186 and 187

Rules Regarding—

186 and 188

Separate—to be prepared for revenue and capital expenditure

186 (6)

Vouchers and certificates to accompany the—

187

COMMUNICATIONS AND BUILDINGS–

Lump reserve for inclusion in the budget for expenditure on–

59(ii)

COMPENSATORY ALLOWANCE–

A—is charged in the same bill as pay

119

COMPLETION CERTIFICATE–

Form and preparation of—

143

CONSERVATOR (s) –

Duties of the—

6–8

Duties of the —may be delegated during his absence from headquarters to a gazetted government servant

7

Functions of the divisional officer discharged by the—in respect of the cash accounts of their own offices

9

CONSOLIDATED TREASURY RECEIPT (s) –

A—to be obtained from the treasury by the divisional office on the 1st of each month

46 and 185

Check to be exercised in the divisional office on receipt of—

185(ii)

CONSOLIDATED TREASURY RECEIPT(S) – (concluded)

Copies of—to be kept in the divisional office

185(iii)

The divisional officer to verify entries of revenues in the range accounts from the—

39

CONTRACT(S)–

Authorities empowered to execute—

App. IV, item 7.

Form of bill for payments on account in respect of work done on—

138

Powers of officers to enter into—

33 & 129

Procedure for entering in the accounts part-payments made in respect of works done on—

141

Rules regarding—

129—134

CONTRACT(S)–

Accounts of advances with each—to be kept in the ledger

189 & 193

Rules regarding the grant of advances to—

158 & 159

Sums due to—on the settlement of his accounts but not received by him may be credited to forest deposits

171(iii)

CONTROL–

—of grants and expenditure

61—62 & 97

Certificate of—of expenditure and examination with budget grant to be submitted to superior authorities

64

CONTROL–GENERAL–

—over expenditure and accounts of the department exercised by the Chief Conservator and of the divisions by the Conservator—

5—6

CONVEYANCE ALLOWANCE–

—to be drawn on pay bills

116(4)

CORRECTIONS–

Procedure for making—of errors in accounts

31

D

DEDUCTIONS–

Classification of—fro`m bills

22(v)

DEEDS, BONDS AND AGREEMENTS–

Authorities empowered to execute—

App. IV item 7.

DEFALCATION(S)–

Procedure to be followed when—are discovered

81

DEFINITION–

—of the terms used in the Forest Accounts Rules

4

DEPARTMENT(S)–

Definition of the term—

4

Officers of other—authorized to incur charges to draw funds on separate cheques and to maintain accounts prescribed in this volume

73

Procedure in respect of payments to other—for value of supplies or services

144

DEPOSIT(S)–

Rules regarding—

167—175

Rules regarding earnest money—

168—170

Rules regarding forest—

171—175

Treatment of lapsed—

174 and 175

DEPUTATION ALLOWANCE–

Provision for—of officers in England not to be made in the budget

57(2)

DISBURSEMENT CERTIFICATES–

—to be furnished on vouchers

100(iii)

DISBURSING OFFICER(S)–

Account of advances of each—to be kept in the ledger

189 and 190

Check by the—of the entries in the cash-book

24

Responsibility for close watch over expenditure rests primarily on the—

97

Rules regarding the grant of advances to—

154—157

DIVISIONAL ACCOUNT(S)–

Before closing—monthly, the divisional officer to satisfy himself that all subordinate accounts have been examined and incorporated

178

DIVISIONAL BUDGET ESTIMATE(S)–

Rules regarding—

56—57

DIVISIONAL FOREST OFFICER–

—discharge of functions of a treasury officer in the case of establishment charges

102

—should personally verify the monthly cash balance and sign the accounts

27

Definition of the term—

4

Duties of the—

9

Officers who may verify the monthly cash balance and sign the accounts when the—is on tour

27

Orders of the—to be obtained on a transfer entry memo. before corrections in the accounts are made

30(b) note 3

DIVISIONAL OFFICER–

Definition of the term—

4

DUPLICATE(S)–

Rules regarding the issue of—or copies of documents

101

DUTIES–

—of certain officers of the department

5—10

E

EARNEST MONEY DEPOSIT(S)–

Classification of receipts on account of—

22(ii)

Rules regarding—

168—170

ERRORS–

Rules regarding the correction of—in accounts discovered during or after the close of the year

31 and 206

ESTABLISHMENT(S)–

—are paid by cheques or out of cash obtained by cheques

102

Classification of—

103

Definition of permanent—

103(ii)

Definition of temporary—

103(ii)

General rules regarding—charges

102—120

Grant of special advances to non-gazetted—

151—153

Powers of authorities to sanction temporary—

103(iv) and App. IV item 9.

ESTABLISHMENT (S)–(Concluded)

Procedure and form for intimating changes in—and grant of leave, etc.

106

Procedure for obtaining sanction to temporary—

104

Procedure for submitting annual return of permanent—

105

ESTABLISHMENT-PERMANENT

Authorities empowered to transfer posts on the—and to distribute within divisions the amounts sanctioned for pay

App. IV item 8

ESTIMATE(S)–(See under Budget also)–

—required in the case of items of capital expenditure

130

Value of departmental timber to be used on works to be entered in—

131

EXPENDITURE–

Details of—to be given in the classified abstract of expenditure

186(2)

Distinction between Capital and Revenue—

90

General rules regarding—

90–101

Record of monthly—to be maintained by conservators and divisional officers

97(5)

Rules regarding the classified abstract of—

186–188

The number and date of sanctions to—to be quoted in the classified abstract of—

186(3)

F

FOREST ADVANCE(S)–

Advances granted to disbursers to be charged to the head—

155

Each item of—to be posted in the ledger

192

FOREST DEPOSIT(S)–

Rules regarding the treatment and classification of—

171–175

Rules regarding the register of—

198 and 199

Treatment of amounts received as—

172

FOREST MANUAL–(UTTAR PRADESH)–

Certain rules on financial or accounts matters are reproduced in the —and may not be added to or modified without a reference to Government in the Finance Department

3

FOREST PRODUCE–

Authorities empowered to sanction grants of—free or at favourable rates

App. IV, item 12.

FOREST REMITTANCES–

All sums paid into treasury should be debited to—

22(ii)

The value of all cheques drawn on treasuries to be credited to the head—

22(iii)

FOREST RESEARCH INSTITUTE–CENTRAL–

Charges for supply from the—to be adjusted in the accounts only on receipt of intimation from the Principal Auditor

144 note

FINANCE DEPARTMENT–

Reference to Government in the—is required to the modification of or additions to rules on accounts or financial matters contained in the Uttar Pradesh Forest Manual

3

FUNDS–

—not to be transferred from one division to another by means of cheques

71

—required for making payments obtained monthly by means of cheques—Rules regarding the supply of—

70

70–80

G

GOVERNMENT (S)–

Adjustment of transactions between different—

23(d)

GRANT (S)–

Amount of sanctioned—not to be exceeded

97(2)

Communication of—

60

Rules regarding control of—

61–63

H

HEADS OF THE DEPARTMENT–

Powers of a—exercised by the Conservator

6(vii)

HEAD (S) OF CLASSIFICATION–

—of capital expenditure

95 & App. II.

HEALTH CERTIFICATE–

A last pay certificate or—to accompany a pay bill when the name of a permanent official appears for the first time in the pay bill

113

HORSE ALLOWANCE–

—to be drawn on pay bills

116(4)

HOT WEATHER CHARGES–

Conservators empowered to sanction charges on account of—

App. IV item 13

I

INCIDENCE–

—of revenue received or expenditure incurred by one subordinate or division in respect of another

23

INCREMENT CERTIFICATE–

—to accompany pay bills when a periodical increment is drawn

113

INTER-DIVISIONAL TRANSACTIONS–

Adjustment under head—allowed only in respect of transactions between divisions in different circles and not in the same circle

23

IRRECOVERABLE ADVANCE (S)–

Rules regarding—

166 and App. IV.

ITEM (S)–

Definition of the term—of expenditure

55

L

LABOUR–

Classes of employees who may or may not be classed under—

123 and 124

Classification of charges on account of wages of—

128

Explanation of the term—

122

LAPSE–

Rule regarding–of sanctions

94(ii)

LAPSED DEPOSIT(S)–

Rules regarding the treatment and refund of—

174 and 175

LAST PAY CERTIFICATE–

A—or health certificate should accompany pay bills when the name of a permanent official appears for the first time

113

LAW CHARGES–

Rules regarding—

146

LEASE (S)–

Powers of officers to enter into—

33

LEAVE–

Intimation of sanctions to grant of—to subordinate establishment

106

LEAVE ALLOWANCE (S) [SALARY (IES)]–

Details of contributions for—to be furnished in the classified abstract of receipts

182

Payment of—of gazetted government servants at a place where there is no disbursing officer of the department

118

Provision for—for officers in England not to be made in the budget

57(2)

LEDGER OF ADVANCES–

Abstract of the—to be prepared and sent with vouchers to the Principal Auditor

195

An explanatory memo. to to accompany the abstract of—for March

196

In the—only one account is to be opened for each disburser, but in the case of contractors a separate account may be kept for the same person for each work

190

Rules regarding the—

189–194

The account of each contractor and disburser in the—to be balanceed and signed by the divisional officer monthly

193

The pages in the—to be numbered and an index of accounts to be prepared

194

LUMP RESERVE–

—sanctioned by Government for inclusion in the budget for expenditure on communications and buildings

59(ii)

M

MAP (S)–

Authorities empowered to sanction expenditure on the preparation of—

App. IV, item 10.

MAP OFFICE–

Value of supplies from—to be adjusted in the accounts only on the intimation from the Principal Auditor

144 note.

MEDICINES–

Divisional officers may purchase—

App. IV, item 15.

Rules regarding supply of—

148

MEASUREMENT (S)–

—to be taken before payment is made for a work

136

MEASUREMENT BOOK (S)–

Form and instructions for the upkeep of—

136-137

MISCELLANEOUS CHARGES–

Rules regarding—

149

MODIFICATION–

—of the rules in this volume requires the sanction of authorities by whom made

2

MONEY ORDER POSTAL–

Remittance of revenue collected at outlying stations by—

38 and App. III.

MONEY TRANSACTIONS–

Different classes of—of the department

20

MONTHLY ACCOUNT (S)–

Details of—to be sent to the Principal Auditor

200 and 205

Due dates for the despatch of—

201 and 202

Figures of totals of receipts and expenditure under certain heads to be communicated to the Principal Auditor in advance of—

203

Rules regarding—

200–206

MUSTER ROLL–

Form and instructions for preparing—

125–127

Officers by whom payments on—should be made or witnessed

126

O

OBJECTION STATEMENT (S)–

—to be returned in original within two weeks of its receipt through the Conservator

211

Authority on which objections are based to be given in the—

215

Copies of—containing important audit rulings to be kept in the divisional office

214

List of—to be sent by the Principal Auditor to the Conservator monthly and returned by him

216 & 217

OVER-PAYMENT(S)–

Authorities empowered to waive recovery of—on account of leave salary, officiating pay or promotion pay

App. IV, item 14.

P

PAY AND ALLOWANCES–

Government accept no responsibility for fraud or misappropriation in respect of cheques issued for—except in certain cases

80

Procedure for adjusting recovery of items of—

49

PAY BILL(S)–

Form of— of gazetted officers

107

Form of—of permanent and temporary staff

108

Number and date of orders regarding promotion, reduction, discharge, etc. to be entered in the—of establishment

109

Office copies of—of subordinate establishment not to be prepared

108(b)

Procedure for writing up —from the beginning of month

112

Rules regarding—

107–113

Separate—to be drawn for pay of permanent and temporary establishments

111

PAYMENT(S)–

—of the department may be made by cash or by cheques

71

PERMITS, SHOOTING–

Fees received in advance on account of—may be credited to forest deposits–

171(ii)

PLEADERS’ FEES–

Authorities empowered to sanction expenditure on—

App. IV, item 16.

PRINTED FORMS–

Adjustment of sale-proceeds of—and rawanna books

53

PRINTING CHARGES–

Rules regarding —

147

POWERS–

—of different authorities to sanction expenditure

91 and App.

—of officers to enter into contracts, leases, and agreements

IV 33.

PRODUCE (FOREST)–

Rules regarding the disposal of—

32

R

RAILWAY CREDIT NOTE–

Value of—to be adjusted in the accounts only on receipt of intimation from the Principal Auditor

144 note.

RANGE(S)–

A government servant in charge of a—may be empowered by Conservator to draw cheques

74

A government servant in charge of a —may be supplied with funds by means of cash advances instead of cheques

74 & 154

Officers in charge of —and other subordinate officers are responsible for the upkeep and correctness of their accounts–

177(ii)

REAPPROPRIATION(S)–

Chief Conservator empowered to sanction—

App. V, item 18

Rules regarding—

64—65

RECEIPT(S)–

—of payees on vouchers

100

—to be issued to a purchaser when revenue is received in cash or the chalan for which no bill, rawanna or permit is immediately issued

40

Officials by whom—may be signed

40

RECOVERIES OF SERVICE PAYMENTS–

Clasisfication of items of—

22(vii)

Procedure for adjusting items of—49

RECURRING CHARGES–

Authorities empowered to sanction certain—

App. IV, item 22.

Powers of authority to sanction regularly—

145 and App. IV,

REFUND(S)–

Authorities empowered to sanction—of revenue

App. IV, items 19 & 20

Rules regarding the—of lapsed deposits

175

REGISTER OF CHEQUES DRAWN–

Form of—

84 & 200

REMISSION(S)–

A statement of—and abandonments of claims to be submitted annually

69(iii)

Authorities empowered to sanction—of revenue

App. IV, item 21.

REMITTANCE(S) OF REVENUE INTO TREASURY–

Details to be entered in the cash-book in respect of—

45

Rules regarding the schedule of—

183–185

REMITTANCE TRANSFER RECEIPT–

—is treated as cash for the purpose of accounts

11

RENT–

Authorities empowered to sanction payment of—for hired accommodation

App. IV, item 23.

Details of recoveries of—to be given in the classified abstract of revenue

182

No—to be charged for buildings occupied by subordinate establishment

134

No—to be charged for furniture in inspection bungalows except when they are used as residences

133(i)

Powers of authorities to sanction—on buildings

145 App. IV items 5 & 23

Rules regarding assessment and realization of—

133

Rules regarding the payment of—on buildings occupied for public purposes

145

RESPONSIBLE PERSON–

Explanation of the term —when bills or cheques for pay of establishment are cashed through a messenger

80

REST HOUSE(S)–

Rent not be charged for the occupation of—unless used as a residence

132

RETURNS–

Blank—not to accompany the cash account

18

REVENUE–

Amount of—paid in advance should be credited as—

37

Amounts of—realized should be paid into treasury without delay

35

Amounts received as—may be utilized for departmental expenditure

41-42

As far as possible amounts of—should be paid by the purchaser direct into treasury

36

Authorities empowered to sanction refunds of—

App. IV, items 19

Details of particulars of—to be entered in the cash-book

and 20.

Items of—collected by a subordinate to appear first in his cash-book

44

Manner of endorsing cheques issued in lieu of amounts of—utilized for expenditure

43

Recoveries of service payments effected after the close of the year to be treated as—

82

Remittance of—collected at outlying stations may be remitted by postal money order

49(b)

Rule regarding a register of classified abstract of—

38

Rules regarding departmental—

182

Rules regarding the remittance of—to treasuries by money order

32–53

Rules regarding the detailed accounts of forest—to be found in the

App. III

Forest Manual

50

REVENUE EXPENDITURE–

Classification of—

90

Divisional officers may sanction all usual payments on account of

App. IV,

Powers of a divisional officer to sanction items of—

item 11,

REVISED ESTIMATE–

Rules regarding—

92

REWARD(S)–

Authorities empowered to sanction—

57(ii)

RULES–

—in Volume V of the Handbook are generally applicable to the Forest Department

App. IV, items 24–26

—on financial or accounts matters are also include in the Forest Manual

1

—regarding the remittance of amounts of revenue by postal money order

App. III

Modification of—in this volume requires the approval of certain authorities

32

S

SALE–

Authorities empowered to sanction—of surplus or unserviceable stores

App. IV, item 27.

SALE MONEY–

Authorities empowered to cancel or reduce—

App. IV, item 21.

Items of reduction of—to be submitted annually

69(iii)

SALE OF PRODUCE AND STOCK–

No—to be effected except on receipt of cash payment in full at the time of delivery except when specially authorized otherwise

34

SANCTION(S)–

—not acted on for 12 months lapse

94(ii)

Form of—to expenditure

94

Letters conveying conservator’s—to expenditure or appointments not to be signed by the head assistant, head clerk or other employee

8

No work to be commenced without previous—of competent authority

135

Number and date of—for all works and operations to be quoted in the classified abstract of expenditure

186(3)

Procedure for according—to expenditure

93—94

SCHEDULE OF NEW EXPENDITURE–

Rule regarding—

59

SCHEDULE OF REMITTANCES–

Rules regarding—

183—185

SCOPE–

—of the rules in this volume

1

SECURITY (IES)–

—to be furnished by subordinates entrusted with money or collection of revenue

14 and App. 1

Rules regarding—

App. I

SECURITY DEPOSIT (S)–

Amounts deducted from subordinates on account of—may be treated as forest deposits under certain circumstances

171 (i)

STAMPS–

A limited supply of revenue—may be kept as part of cash balance

11

STATIONERY–

Rules regarding supply of—

147

STOCK–

Determination of value of—for purposes of sanction for sale or write-off

91 note.

STORES–

Authorities empowered to sanction the sale of surplus or unserviceable—

App. IV, item 27

Chief Conservator empowered to obtain direct from manufacturers or dealers—or articles required for experimental research purposes

App. IV, item 28.

Procedure for making provision in the budget for—

57(3)

Value of medical or military—to be adjusted only on receipt of intimation from the Principal Auditor

144 note.

SUB-DIVISION(S)–

A government servant holding charge of a—may be empowered by the conservator to draw cheques

74

A government servant in charge of a—may be supplied with funds by means of cash advances instead of cheques 74 and 154

SUB-TREASURY(IES)–

Cheques may be drawn on—

75

SUBORDINATE ACCOUNTS–

Procedure to be followed in the case of objections to—initimated in the objection statement

213

Divisional officer to satisfy himself that all—have been examined and incorporated in his monthly accounts before the latter are closed

178

SUMMARIES OF REVENUE AND EXPENDITURE–

Rules regarding—207—208

SUPPLEMENTARY ESTIMATE–

Rule regarding—

64

T

TAX–

Details of recoveries on account of water—to be given in the classified abstract of receipts

182

TEMPORARY ESTABLISHMENT(S)

Authorities empowered to sanction—

App. IV, item 9

Classification of—

103(iii)

Number and date of order sanctioning—to be quoted on pay bills

111(a)

Procedure for detaining sanctions to—

104

Separate pay bills to be prepared for pay of—

111

TOUR ADVANCE–

Rule regarding the—

163

TRANSFER–

Incidence of charge on account of pay and allowances on the—of a government servant from one circle division to another

120

TRANSFER(S) OF CHARGE–

All—to be intimated to the treasury on which cheques are drawn

77

TRAVELLING ALLOWANCE–

Permanent—to be drawn on pay bills

116(4)

Rules regarding—

114—116

Sanction of the Chief Conservator required to the grant of—to private individuals in certain cases

App. IV, item 29

TRAVELLING ALLOWANCE BILL(S)–

Copy of every—to be kept in the divisional office

115(iii)

Forms of—

115(i)

Instructions for preparing—

116

TREASURERS–

—may be appointed with Government sanction for charge of cash chest

15

V

VOUCHER(S)–

—for refunds and book adjustment items to accompany the cash account

181

—in support of charges for remittances of advances by postal money order

157

—may be passed for payment by the divisional officer only if the expenditure has been sanctioned by competent authority

98 note

All—must bear date of payment

100(ii)

All—to be passed for payment by the divisional officer

98 and 100(ii)

Classes of—to be sent to the Principal Auditor and to be retained in the divisional office

187 and 200

Disbursement certificates required on—

100(iii)

Forms of—

99

Forms of—in support of charges or wages to labourers

127

Form of—to accompany cash accounts in support of pay of establishment

110

Number and date of sanction to be quoted on—100(i)

Precautions to be taken in writing amounts in—

100(ii)

Requisite particulars to be entered in English and signed by the divisional officer on vernacular—

204

Rules regarding—

98—101

W

WAIVAL OF RECOVERY OF EXCESS PAYMENTS–

Authorities empowered to sanction—on account of leave salary, officiating pay or promotion pay

App. IV, item 14

WORK(S)–

Authorities empowered to accord administrative approval to projects for—executed by the Public Works Department

App. IV, item 17.

Procedure to be followed before commencement of—

135

Progressive cost of—to be recorded in the classified abstract of expenditure

186(4)

Record of sanction and expenditure relating to—

142

Rules regarding—carried out by department

121—137

Rules regarding—carried out by departmental labour

122—128

Rules regarding the grant of advance to contractors for—

158 and 159

Rules regarding the preparation of completion certificate for—143

WORK ADVANCE(S)—

Amount of advances granted to contractors for work to be shown under the head—

159

Each item of—to be entered in the ledger

192

WORKING PLANS CIRCLE–

Pay and allowances of staff belonging to the—lent to work plan divisions to be paid in the territorial divisions concerned

23(c) note

WORKING PLAN ESTIMATES–

Rules regarding—

66—68.

WORKING PLAN OFFICER(S)–

—considered a part of the staff of the division in which he is serving and his accounts incorporated in the divisional account

10

WRITE OFF–

Authorities empowered to sanction the—of irrecoverable revenue and advances, stores, stock, etc.

App. IV, items 30-32

Statement of—of certain items to be submitted annually

69(iii)