F.M.V. 155.

64. (i) In order to reduce as much as possible the frequency of changes in the sanctioned budget grant under each unit of appropriation, changes of a petty nature will not as a rule be applied for during the first six months of the financial year; provided always that any expenditure in excess of the allotment which is likely to occur before the month of March shall be provided against as soon as the excess is known. For this purpose divisional officers will submit to the conservator, so as to reach him not later than January 5, a certificate to the following effect:

The examination of figures of actual expenditure to end of December and the estimated requirements for January, February and March under voted heads 10—Forest indicate that—

no saving is anticipated


a saving of anticipated


a supplementary grant for Rs..................................................on account of

.................................................under.................. required.

F.M.V. 158.

(ii) The conservator will send a consolidated certificate for his circle so as to reach the Chief Conservator by January 10 and the Chief Conservator will report to the Forest Department of Government by January 15 through Form B—Final Statement of Excesses and Savings—all supplementary estimates which have been approved till then and all ascertained savings on that date. Supplementary estimates which are approved after January 15, will be reported direct to the Finance Department separately up to February 10.

(iii) The final latest estimates containing actuals to end of January and anticipations for February and March will be submitted by conservators to the Chief Conservator so as to reach him by February 12. The latter will treat these latest figures as an application for such re-appropriation of funds as are indicated thereby and will make arrangements accordingly.

65. The power of re-appropriation in respect of the budget grant under the head "10—Forest" has been delegated to the Chief Conservator subject to the provisions of paragraphs 127, 128, 130 and 136 of the Budget Manual. As required by paragraphs 138 and 141 of the Budget Manual copies of all orders sanctioning re-appropriations should be communicated to the Finance Department, to the Principal Auditor and to the Forest Department as soon as such orders are passed by the Chief Conservator. All proposals for re-appropriation which require the previous consent of the Finance Department should be made in quadruplicate through the Forest Department.

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