Monthly accounts

200. A copy of the monthly register of cheques form no. 5(E-6), prescribed in paragraph 84 should be submitted by the divisional officer to the Principal Auditor on the last day of each month. The remaining accounts of the month consisting of the following returns should be submitted on or before the dates laid down in paragraph 201.

F.A.C. 59.

(1) Monthly cash account, form no. 3(E-7).

(2) Classified abstracts of revenue and expenditure, form nos. 24 and 25 [E-11 and 11(a)].

(3) Schedule of remittances of revenue to treasuries, form no. 26 (E-14.)

They should be accompanied by all vouchers others than those which the divisional officer is authorized to cancel after payment (paragraph 187) including all treasury receipts (chalans) for revenue paid into treasuries.

201. (i) The 10th of each month is the latest date permissible for the despatch of the monthly accounts from any divisional office to the Principal Auditor. The accounts of each division must be despatched on the earliest possible date and in no case later than the date for each division given in the sub-joined table.

F.M.V. 167

Table of latest dates for despatch of monthly accounts:




General Direction Western.

General Direction

Dehra Dun



10th of the month.


8th of the month.






8th of the month






Gonda 5th


Pilibhit 6th


Direction division 8th

Other division 10th

Working plan 10th

all divisions 10th


Other divisions

Naini Tal


Other division




Direction division

Other division

All division

9th of the month.

10th of the month.

8th of the month.

10th of the month.

5th of the month.

6th of the month.

8th of the month.

10th of the month.

10th of the month.

(ii) In the case of the accounts of March, a maximum extension of ten days is permitted beyond the dates fixed in the above table.

F.A.C. 60.

202. For special reasons, the divisional officer may authorize a few days’ delay in the submission of accounts but if they are not despatched on or before the 15th of the following month, an explanation of the cause of delay must invariably be forwarded to the Principal Auditor on that date.

203. When specially asked by the Principal Auditor to do so the divisional officer should on the 4th month communicate to him the totals of receipts and expenditure under the following heads:



(1) X—Forests.

(8) 10—Forests.

(2) Income-tax.

(9) 65-A Capital outlay on forests.

(3) Posts and Telegraphs.

(10) Defence services.

(4) Defence services.

(11) Railways.

(5) Railways.

(12) Other debt and remittance.

(6) Other debt and remittance.

(13) Grand total of expenditure.

(7) Grand total of receipts.


NOTE—For the accounts of March the totals should be communicated if so desired by the Principal Auditor as early as possible before the date fixed for submission of accounts.

204. All accounts sent to the Principal Auditor must be in English and the requisite particulars must be entered in English on all vernacular vouchers and signed by the divisional officer when they are forwarded for audit in support of charges entered in the divisional monthly accounts.

F.M. 168.

205. In addition to the accounts prescribed above such accounts of revenue due and outstanding, and of timber transactions should be submitted by the divisional officer as the Principal Auditor may from time to time direct. Copies of all such directions will be forwarded by the Principal Auditors to the conservator.

F.A.C. 66.

206. Errors in accounts can be corrected only in accordance with the rules in paragraph 31.

F.A.C. 66A.


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