Para 9.2 — MSO

9.2 With reference to the particulars furnished in the vouchers, in the Classified Abstract of Revenue and expenditures (Form F.A. 5) and in monthly lists of sanctions received from the Conservator, it should be seen that the charges are correctly classified and in particular that the allocation under 'Capital' and 'Revenue' is in accordance with the prescribed rules. In cases of doubt, the required information should be obtained from the Departmental Officers, so that the charges may be classified correctly. The provisions made in the annual Budget Estimates of the State Govt. under various Forest Major, Minor and Detailed Heads of Account should also be kept in view while looking into the classification of the charges.