Para 9.2 — MSO (A&E)
Original Rule Text
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.
- REMITTANCES
What This Means
When checking Forest Division accounts, the AG's office must verify that all charges are correctly classified using information from vouchers, the Classified Abstract (Form F.A.5), and the monthly list of sanctions from the Conservator of Forests. Special attention must be paid to the correct allocation between 'Capital' and 'Revenue' expenditure. Any doubtful classifications should be clarified with departmental officers, and Budget Estimate provisions should be kept in view.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Classification of charges checked using vouchers, Form F.A.5, and Conservator's sanction lists
- 2Capital vs Revenue allocation must follow prescribed rules
- 3Doubtful classifications to be clarified with Forest Department officers
- 4State Budget Estimate provisions for Forest heads should be kept in view
- 5Correct classification under major, minor, and detailed heads is essential
Practical Example
A Forest Division charges Rs. 15 lakh for constructing a permanent forest nursery under Revenue expenditure. The AG's accountant, checking against the classification rules, determines this should be Capital expenditure since it creates a permanent asset. She raises the classification issue, obtains clarification from the Conservator, and reclassifies the expenditure correctly before compilation.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why is the Capital vs Revenue distinction important?▼
What is Form F.A.5?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.