Funds

70. Funds for making payments are obtained by divisional officers by means of cheques drawn on treasuries, and ordinarily no money may be expended for government payments other than that drawn by cheques, except in the case of—

F.A.C. 3 and F.M.V. 187.

(i) cash recoveries of service payments, or

(ii) funds required for immediate expenditure locally (see paragraph 41).

71. Forest officers may make payments either in cash or by cheque. Cheques may be used only for bona fide demands against government and not for the transfer of funds from one division to another. In order to minimize the risk of loss or fraud in the disbursement of money, cheques will be used as much as possible for large payments both of expenditure and advances.

F.A.C. 9. and F.M.V. 182 and 188.

72. Divisional officers are responsible for seeing that their drawings by cheques are strictly regulated by the appropriations at their disposal.

73. When officers of other departments are authorized to incur charges on account of the department, they will do so as forest disbursers. They should maintain the accounts prescribed in this volume.	F.A.C. 5.
74. A conservator may, by a written order, empower by name, any individual government servant who holds charge of a sub-division or range, to draw cheques against the drawing account of his divisional officer to any extent that the conservator or the divisional officer may specify. This order should be intimated to the treasury officer concerned.	F.A.C. 6 and F.M.V. 180(ii).

1. Cheques drawn under this rule should be from a book separate from that used by the divisional officer.

2. As an alternative, subordinate officers may be supplied with funds by cash advances vide paragraph 154.

F.A.C. 7. F.M.V. 184.

75. Cash may, if required, be obtained by officers of the department by cheques drawn on sub-treasuries subordinate to the treasuries from which they draw funds. The departmental officer should, in such cases, advise the officer in charge of the headquarters treasury, from time to time, of the probable amount of his drawings on each sub-treasury in order that funds may, if possible, be duly provided.