Summaries of revenue and expenditure

207. After completing the examination of the monthly accounts of each circle, the Principal Auditor prepares summaries of revenue and expenditure for the General Direction Division and for the different divisions in each circle in form no. 27. A copy of the return is furnished monthly to the conservator of the circle concerned.

F.D.C. 60.

208. The Conservator will furnish monthly, in form no. 28 to each divisional officer an extract from form no. 27 of the portion pertaining to his division.

209. The Principal Auditor will prepare annual reports forms (nos. F.D.C. 24 and 27) for the circle under his audit and forward them to the conservator. Paise will not be shown in annual forms but will be rounded off to the nearest rupee. These forms will be inserted in the annual report over the Principal Auditor’s signatures.

F.D.C. VII 78(ii).

 

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