Para 9.1 — MSO (A&E)
Original Rule Text
9.1 The accounts of Receipts and Disbursements which are rendered by Divisional Forest Officers in the forms prescribed in Chapter VII of the Account Code Volume III, should be checked to see that the Disbursing Officers have rendered correct accounts of the transactions in their charge and that all the subsidiary accounts correctly work up to the Cash Account in Form F.A.I.
# CHARGES
What This Means
The accounts of receipts and disbursements submitted by Divisional Forest Officers (in the prescribed forms from Account Code Volume III, Chapter VII) must be checked by the AG's office. The check ensures that the Forest Officers have correctly accounted for all transactions in their charge and that all subsidiary accounts (individual registers and schedules) properly reconcile up to the main Cash Account in Form F.A.I.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Forest Division accounts checked for correctness of receipts and disbursements
- 2Forms prescribed in Chapter VII of Account Code Volume III must be used
- 3All subsidiary accounts must correctly work up to the Cash Account (Form F.A.I)
- 4Verifies that Disbursing Officers have rendered correct accounts
Practical Example
The Divisional Forest Officer of Sundarbans Division submits his monthly account with the Cash Account (Form F.A.I), classified abstract, and supporting vouchers. The AG's Forest Section checks that the total of all revenue schedules, expenditure vouchers, and remittance entries correctly add up to the closing cash balance shown in Form F.A.I. A discrepancy of Rs. 8,000 is found in the remittances schedule and raised as an objection.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What is Form F.A.I?▼
How is this different from PWD account checking?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.