Para 9.3 — MSO (A&E)
Original Rule Text
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.
- CHAPTER 9
- 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
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.
What This Means
Each Divisional Forest Officer must maintain a Register of cheques drawn in chronological order and track the actual encashment dates by obtaining information from the Treasury. A monthly statement of cheque status must accompany the compiled account sent to the AG, showing opening un-encashed balance, cheques issued during the month, cheques encashed, closing un-encashed balance, and details of each un-encashed cheque. Cheques un-encashed for more than 3 months require follow-up.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Register of cheques maintained in chronological order with encashment dates
- 2Monthly cheque statement must accompany compiled account to AG
- 3Statement tracks: opening balance, issued, encashed, closing balance, and details
- 4Cheques un-encashed for more than 3 months flagged for speedy settlement
- 5Closing balance must match the opening balance of the following month's statement
Practical Example
The DFO of Nilgiri Division submits October's account with a cheque statement showing: Rs. 2,00,000 un-encashed from September + Rs. 5,00,000 issued in October = Rs. 7,00,000 total. Rs. 4,50,000 encashed during October, leaving Rs. 2,50,000 un-encashed. The AG's office notices two cheques from June (4+ months old) in the details and writes to the DFO for immediate follow-up on why they remain un-encashed.
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 a 3-month threshold used for un-encashed cheques?▼
Why must the closing balance match the next month's opening?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.