Para 9.6 — MSO (A&E)
Original Rule Text
9.6 Transactions with other departments, Government etc., should be classified as pertaining to the Remittance or settlement Account concerned according to the rules laid down in the Account Code. Items passed through inward Remittance Accounts which are adjustable in the Forest Divisional Books should be dealt with in the
manner prescribed in Article 5.13 of Account Code for Accountants General. The clearance of the head "Forest Remittances" should be watched in a Broadsheet as prescribed for Public Works Remittances.
Note.-Transaction between Forest and Public Works Officer of the same Audit Circle whether originating in the Forest or P.W. Account should be classified under the head 'Public Works Remittances'.
# LEDGER ACCOUNTS
What This Means
Forest transactions with other government departments must be classified under the appropriate Remittance or Settlement Account heads as prescribed in the Account Code. Items received through inward Remittance Accounts that are adjustable in Forest books should be handled per the AG Account Code. Clearance of the 'Forest Remittances' head is tracked in a Broadsheet similar to Public Works Remittances. Notably, transactions between Forest and PWD officers within the same audit circle go under 'Public Works Remittances,' not Forest Remittances.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Inter-departmental Forest transactions classified under Remittance or Settlement Account heads
- 2Inward remittance items adjustable in Forest books handled per AG Account Code Article 5.13
- 3Forest Remittances clearance tracked in a Broadsheet
- 4Forest-PWD transactions within same audit circle classified under 'Public Works Remittances'
- 5This applies regardless of whether the transaction originates in Forest or PWD accounts
Practical Example
The Forest Division pays for a road built by the PWD through its territory. Since both are in the same AG's audit circle, this transaction is classified under 'Public Works Remittances' (not Forest Remittances). The AG's office enters it in the Public Works Remittances Broadsheet and watches for the PWD's corresponding entry to clear it.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What is a Broadsheet?▼
Why do Forest-PWD transactions within the same circle use 'Public Works Remittances'?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.