Para 9.10 — MSO

9.10 An annual review of the working of Forest Divisions should be prepared for each financial year and sent to the State Government by 31st December of the following financial year. This review should cover the following points:

Extent of delay in the receipt of accounts/vouchers: Sr. Name of Division Due date of Actural date of receipt No. receipt for April May …….

(II) Extent of wanting documents which should normally accompany the monthly account. This must fall under the following categories (i.e. documents):

Schedule of cheques drawn Schedule of Remittances + Memo for Forest Deposits Statement of Forest Advances Form F.A.5 Schedule of classified expenditure.

For each category the manes of the Divisions and the months in which the deficiencies were noticed should be listed out.

(III) Amount outstanding under 'III. Other Remittances-items adjustable by Forest': Sr. Name of Dn. Amount Outstanding to end No. of March (Position as on 30th Sept. next) (IV) Statement showing the amounts held under objection to end of March

Sr. Name of Dn. Quarters for which Reconciliation is in arrears In addition to the above material which should be available in A&E office the following material must be obtained from the A.G. (Audit) and incorporated in the annual review :

Statement-A: Common types of irregularities noticed in Central Audit. Statement-B: Details of audit objections and Inspection Reports not replied.

Statement-C: Very important irregularities noticed during local audit of Forest Divisions.

(i) The names of Divisions should be given.

(ii) Any other material which is available in Audit Wing and which is important enough to find a mention in the annual review should also be sent to A.G. (A&E).

(iii) The due dates for sending all these material should be locally fixed in such a way that A.G. (A&E) is in a position to send the annual review to Government by 31st December latest.

(iv) This should not be construed as a substitute for Audit Reports which are generally presented to the Governor and later discussed in the P.A.C. SCRUTINY OF DEBT, DEPOSIT AND REMITTANCE TRANSACTIONS