Classified abstract of expenditure

186. (1) The classified abstract of expenditure in form no. 25[E-11(a)] constitutes the principal means of check over expenditure for the divisional officer, conservator and the Principal Auditor, both as regards appropriation under each account head and administrative sanction for each item.

F.M.V. 108 and F.A.C. 62 and 63.

(2) Sufficient details should be given in column 3 to admit of the main points of each transaction being readily ascertained without reference to the detailed voucher.

(3) The register number and date of the sanction of the competent authority for all works or operations should be quoted after the item in column 3.

(4) Unless the charges are drawn on form no. 19 [E-21(a)], the progressive cost of any particular work, the expenditure on which is spread over two or more months, should be disclosed for purposes of check by bringing forward the total previous expenditure in the remarks column of the form against the fresh entry in column 3.

(5) If the copy for the Principal Auditor is made separately instead of by duplication on a typewriter, the requirements of clauses (2), (3) and (4) need not be applied to items for which a voucher is sent to the Principal Auditor and clauses (3) and (4) do not apply to the office copy.

(6) Separate classified abstracts will be prepared for "revenue" and "capital" (separately for heads "10—Forest and 65—Capital Outlay on Forests") expenditure as defined in paragraph 95.

(7) A copy of the abstract should be submitted monthly to the conservator.

F.M.V. 208.

187. A copy of the abstract will be sent to the Principal Auditor with the monthly cash account. It will be accompanied by vouchers for each item of expenditure above Rs.1,000 entered in the classified abstract, and for all charges of whatever amount for pay and travelling allowance of both permanent and temporary establishments; also for all items of expenditure adjusted by book transfer with other departments. Vouchers for items of Rs.1,000 and under must be forthcoming before the account is signed. They will be cancelled and be kept in the divisional office for three complete financial years.

188. The certificate at the end of the form of classified abstract should be signed by the divisional officer after he has satisfied himself that their requirements have been complied with.

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