Para 9.10 — An annual review of Forest Division working must b
Original Rule Text
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
Note:
![(Position as on 30th Sept. next) Sr. Name of Dn. For wanting For want of Stamped No. Vrs. Receipt (V) A Statement showing the arrears of reconciliation:]()
_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.
- CHAPTER 10
- SCRUTINY OF DEBT, DEPOSIT AND REMITTANCE TRANSACTIONS
- GENERAL
What This Means
An annual review of Forest Division working must be prepared for each financial year and sent to the State Government by December 31st. It covers five areas: delays in account/voucher receipt, missing documents, outstanding remittances, amounts under objection, and reconciliation arrears. The AG (Audit) contributes three additional statements on audit irregularities, pending replies, and important inspection findings. Due dates for inter-office material sharing must be set to meet the December 31st deadline. This review is not a substitute for formal Audit Reports presented to the Governor.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Annual review of Forest Divisions due to State Government by 31st December
- 2Covers 5 areas: delays, missing documents, remittances, objections, reconciliation
- 3AG (Audit) contributes 3 statements: irregularities, pending replies, important findings
- 4Internal due dates must be fixed to meet the December 31st deadline
- 5This review is NOT a substitute for formal Audit Reports to the Governor/PAC
- 6Positions reported as of 30th September following the financial year
Practical Example
For FY 2025-26, the AG's Forest Section finds that 3 out of 12 divisions consistently submitted accounts 2-3 weeks late. The AG (Audit) reports that 45 Inspection Report paragraphs remain unreplied. These findings are compiled into the annual review and sent to the Principal Chief Conservator of Forests and the State Forest Secretary by December 31st, 2026, enabling the government to direct corrective action.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
How is this review different from the PWD annual review in Para 8.54?▼
Why does the note say this is not a substitute for Audit Reports?▼
What happens after the review is sent to State Government?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.