Para 9.3 — MSO

ACCOUNTS OF FORESTS Ordinarily there is a provision in the Register to note the actual date of encashment of cheque which information the Divisional Officer should obtain from the Treasury. The Divisional Forest Officer should be directed to furnish information given below in the form of a statement which should invariably accompany the monthly compiled account rendered to the Accountant General.

AMOUNT IN RUPEES 1. Total amount of cheques that remained un-encashed at the end of the previous month. 2. Total amount of cheques issued during the current month (as per Form F.A. 2). 3. Total (1) + (2) 4. Total amount of cheques encashed during the current month (Certificate from the Treasury Officer to be enclosed) 5. Total amount of cheques remaining un-encashed at the end of current month (3) - (4) 6. Details of un-encashed cheques at the end of the current month Cheque No. Date Amount

9.3 The Divisional Forest Officer is expected to maintain a Register of cheques drawn by him in which he will enter, in a chronological order, the details of cheques drawn by him.

During the scrutiny of monthly compiled account, particular attention should be paid to cheques which have been shown as un-encashed for more than 3 months in the details furnished in column 6 of the statement referred to above. Such cases should be taken up with Divisional

Forest Officer for speedy settlement. It should also be seen that the amount shown against column 5 of the statement is correctly shown against column 1 of the statement in the following months.