Financial Handbook

Issued by Authority of the Government of Uttar Pradesh

Volume VII (FOREST ACCOUNT RULES)

FIRST EDITION

Reprint

Incorporating correction slips issued up to July 1, 1955 ALLAHABAD.

SUPERINTENDENT, PRINTING AND STATIONERY, UTTAR PRADESH (INDIA)1960 [Price Rs.4.]

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PREFACE

The volume contains the special financial and account rules applicable to the Forest Department. In a few cases as explained in paragraph 3, the rules are supplemented by rules contained in the Uttar Pradesh Forest Manual, Sixth Edition.

Any errors, inaccuracies, or omissions which may come to light should be brought to the notice of the Finance Secretary to Government.

	J. L. SATHE
March 27, 1936	Finance Secretary to Government.

TABLE OF CONTENTS
CHAPTER I
Introductory
Contents	Paras
General	1—4

CHAPTER II
Duties of departmental officers
Chief Conservator	5
Convervator	6—8
Divisional Officer	9
Working Plan Officer	10

CHAPTER III
Cash and cash-book
Cash	11
Custody of cash	12—17
Cash-book—General	18-19
Record of transactions	20-21
Classification of transactions	22
Inter-divisional transactions	23
Checking and balancing	24—30
Correction of errors	31

CHAPTER IV
Revenue
Sale of forest produce	32—34
Remittance of cash receipts	35—40
Utilization of receipts for departmental expenditure	41-42
Entry in accounts	43—46
Book adjustment receipts	47-48
Recoveries of service payments	49
Accounts of revenue	50-51
Miscellaneous	52-53

CHAPTER V
Budget
General	54
Heads of appropriation	55
Divisional estimates	56-57
Provincial estimates	58
Schedule of new expenditure	59
Communication of grants	60
Control of grants	61—63
Re-appropriations	64-65
Working plan estimates	66—68
Appropriation accounts	69

CHAPTER VI
Supply of funds and cheques
Funds	70—75
Cheques	76—83
Register of cheques drawn	84
Entry in the accounts	85-86
Adjustments of cancelled, lost and lapsed cheques	87—89

CHAPTER VII
Expenditure
(General)
Classification of expenditure	90
Sanctions to expenditure	91—94
Capital expenditure	95-96
Control of expenditure	97
Vouchers	98—100
Issue of duplicates or copies of documents	101

CHAPTER VIII
Establishment charges
General	102
Classes of establishment	103
Temporary establishment	104
Establishment return	105
Changes in establishment	106
Pay bills	107—113
Travelling allowance bills	114—116
Entry in accounts	117
Leave salaries	118
Compensatory allowances	119
Miscellaneous	120

CHAPTER IX
Conservancy and works
General	121
Works carried out by departmental labour	122—128
Works carried out through contractors:
Contracts	129
Estimates	130-131
Buildings	132—134
Commencement of works	135
Measurements	136-137
Bills	138—141
Record of sanction and expenditure	142-143
Payments to other departments	144
Rents	145
Law charges	146
Printing charges	147
Cost of medicines	148
Miscellaneous charges	149

CHAPTER X
Advances
General	150
Advances to non-gazetted servants	151—153
Advances to disbursers	154—157
Advances to contractors	158-159
Intimation of advances	160
Entry in the accounts	161—165
Irrecoverable advances	166

CHAPTER XI
Deposits
General	167
Earnest-money deposits	168—170
Forest deposits	171—175

CHAPTER XII
Accounts and subsidiary returns
General	176-177
Incorporation of subordinates accounts	178
Cash account	179—181
Classified abstract of revenue	182
Schedule of remittances	183—185
Classified abstract of expenditure	186—188
Ledger of advances	189—194
Monthly abstract of ledger	195—197
Register of forest deposits	198-199
Monthly accounts	200—206
Summaries of revenue and expenditure	207—209

CHAPTER XIII
Results of audit
Objection statement	210-217

LIST OF APPENDICES

Appendix

I—Rules for securities of subordinates

II—Classification of forest revenue and expenditure

III—Rules for remittances of revenue to treasuries and advances to disbursers by postal money orders

IV—List showing the delegation of certain financial powers to the various officers of the Forest Department

LIST OF FORMS

Number of form	Corresponding number of Forest Manual form, fifth edition	Description of form	Prescribed period of retention of the bound volume and forms in forest offices
F. A. R. 1	E 2	Cash book	Twenty years
Form No. 2	E 3	Receipt form	Three complete financial years.
Form No. 3	E 7	Cash account	Five years
Form No. 4	E 18	Bills for claims against other departments.	Ditto
Form No. 5	E 6	Register of cheques drawn	Ditto
Form No. 6	E 9	Intimation of sanction to divisional officers.	Same period as the cases in which they are filed.
Form No. 7	E 10	Intimation of sanction to the Principal Auditor.	Five years
Form No. 8	E 4	Register for controlling expenditure against the sanctioned grant.	Three years
Form No. 9	A 6	Return of changes in the personnel of forest establishment.	Ditto
Form No. 10	A 6(a)	Return of leave	Ditto
Form No. 11	E 15	Pay bills of gazetted government servants.	Five years
Form No. 12	E 15(a)	Pay bills of establishment other than those whose services prior to April 1, 1932 have not been verified.	Six years
		Pay bill of government servants whose services prior to April 1, 1932, have not been verified.	35 years
Form No. 13	E 19	Muster roll	Three complete financial years.
Form No. 14	E 20	Daily labour bill	Ditto
F. A. R. 15	E 8	Estimate for works	Same period as the cases in which they are filed
Form No. 16	E 8(a)	Details of measurements and calculations.	Ditto
Form No. 17	A. G’s P. W. A. form 23.	Measurements books	Ten years
Form No. 18	E 21	General voucher	Three complete financial years.
Form No. 19	E 21 (a)	Bills for "payment on account" to contractors, etc.	Ditto
Form No. 20	E 23	Record of sanction, progress of expenditure on works and control of total expenditure against budget allotments for the financial year.	Ten years
Form No. 20-A	,,	Earnest money account	Ditto
Form No. 20-B	,,	Register of security deposits for works and miscellaneous purposes.	Ditto
Form No. 21	E 12	Contractors’ and disbursers’ ledger.	Ditto
Form No. 22	E 13	Abstract of contractors’ and disbursers’ ledger.	Ditto
Form No. 23		Register of forest deposits	Five years
Form No. 24	E 11	Classified abstract of revenue,	Ten years
Form No. 25	E 11 (a)	Classified abstract of expenditure.	Ditto
Form No. 26	E 14	Schedule of remittances	Five years
Form No. 27		Monthly summary of revenue and expenditure.	Ditto
Form No. 28		Extract from ditto	Ditto
Form No. 29	E 22	Objection statement	Ditto
	Treasury forms 265 and 266.	Travelling allowance bills	Ditto
	Treasury form 348.	Increment certificate	Same period as the cases in which they are filed.
		Printed budgets of all circles and General Direction Division.	Permanently.
		Manuscript budgets of divisions of all Circles.	Ditto.
		Counterfoils of cheques	Five years.
		Vouchers to accounts. i.e. those below Rs. 25 and sub-vouchers.	Three complete financial years.
F. A. R. 30	E 24	Schedule of deposit works	Ten complete financial years.
Form No. 31	A 11	Agreement form for the use of members of the subordinate service, when they are required to furnish security.	Six months after the incumbent has ceased to be in service.
Form No. 32	A 11(a)	Security bond for the purpose mentioned above.	Same period as above, unless returned earlier under note 3 of rule 2 of Appendix I.
Form No. 33	A 12	Register of security	Three years after all entries have been finally settled,
Form No. 34	A 13	Security deposit account	Ditto
Form No. 35	A 13(a)	Abstract showing the details of the above account.	Three years

INDEX