Cash account

F.A.C. 61.

179. The monthly cash account will be prepared in form no. 3 (E-7) from the cash-book. It should show in respect of the following items merely the totals for the month and all other items of receipt or charge should be entered in detail—

(a) Debtor-side—(1) Cheques drawn; (2) recoveries of advances from contractors and disbursers, and of miscellaneous advances; (3) revenue received and credited in the cash-book under "X— Forests;" and (4) refunds of forest revenue taken by deduction from revenue.

(b) Creditor-side—(1) Remittances to treasuries; (2) advances made to contractors and disbursers and miscellaneous advances and (3) expenditure charged in the cash-book under "10—Forest" and "65—Capital outlay on Forests."

The divisional officer must sign a certificate at the foot of the monthly cash account to the effect that the lump sums shown agree with the details in the cash-book and also with other subsidiary returns concerned, after making allowance for—

(1) cash recoveries of service payments noted in the cash-book, but not shown in the cash account; and

(2) refunds of forest revenue charged in the cash-book but taken by deduction from revenue in the cash account.

When the divisional officer signs the accounts while on tour and cannot give the required certificate, he should furnish it separately as soon as he returns to headquarters.

NOTE—The subsidiary returns referred to are the following :

Form no. 5 (E-6) for cheques drawn ( paragraph 84); form no. 22 (F-13) for payments and recoveries to contractors and disbursers ( paragraph 195); form no. 24 and 25 [E-11 and E-11 (a)] for revenue received and Expenditure charged ( paragraphs 182 and 186): and form no 26 (E. 14) for remittances to treasuries ( paragraph 183).

180. Neither blank returns nor a forwarding letter will accompany the monthly account of any office. A note of forms that are blank will be made at the foot of cash account.

F.M.V. 17

181. The copy of the cash account sent to the Principal Auditor, will be accompanied by vouchers for refunds and items of revenue adjusted by book transfer entered on the creditor side.

F.M.V. 19(ii)

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