Appropriation accounts

F.M.V. 163

69. (i) Each year by June 15, the Chief Conservator will transmit to the Principal Auditor an account of the expenditure in the department during the previous financial year. The account will compare actual expenditure with the grants, supplementary as well as original, for both "voted" and "charged" amounts. Re-appropriations sanctioned by executive authorities will be excluded from the account which will consist of:

(1) a table with the following columns:

Major head and sub-head

Final grant or appropriation

Actual expenditure


Net modification by re-appropriation, withdrawal or surrender

Remainder unadjusted plus or minus












and (2) explanations of deviations of expenditure from (1) final grant or appropriation (col. 2) and (2) grant as modified by re-appropriation withdrawal or surrender (col. 5).

(ii) Each conservator will submit not later than May 15 each year, a statement of the actual expenditure of his circle as corrected up to date giving explanations of variations between the actuals and the latest estimates.

(iii) Simultaneously with the statement of actuals, the conservator will submit annually to the Principal Auditor direct so as to reach him not later than May 31, a report of extra-statutory remissions and abandonments of claims if the amount involved exceeds Rs. 200 in each case. Detailed rules are contained in paragraph 82-A of volume V of the Handbook. A duplicate copy of the report will be sent to the Chief Conservator. The list of extra-statutory remissions and abandonments of claims, to revenue in the Forest Department, in respect of which a, report should be sent is given below:

(1) Remissions of rent of residential buildings, land and extra amenities.

(2) Remissions of leave and pensionary contributions to government servants transferred to foreign service.

(3) Write off of irrecoverable value of stores or government money, lost by fraud or otherwise.

(4) Write off of irrecoverable revenue.

(5) Reduction of sale money.

(6) Write off of timber and other produce from stock register.

The list should include all remissions, etc. whether sanctioned by Government, Chief Conservator, conservator, or a divisional officer. (See also, paragraphs 82 and 82-A of volume V of the Handbook.

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