You are here

Forest Accounts

Working of Forest Divisions

General:

As on 31st October 2003 , there were 163 State Forest Divisions / Circle Offices functioning in the State of J&K, i.e., 83 forest Divisions in Jammu Province / Region and 80 Forest Divisions in Kashmir / Leh Provinces / Regions. All these Divisional Offices render their accounts to the Accountant General (A&E), J&K at Jammu or Srinagar Office as the case may be. Forest Accounts Branch of this office deals with all the matters of accounting nature relating to Forest Deptt. Monthly Accounts:- The monthly accounts of Forest Divisions offices are required to reach the office of the Accountant General (A&E), Jammu / Srinagar on or before the 10th of the month following that to which the a/c relate. Before submission of the a/cs the Divisional Forest Officers are required to see that all the requisite information contained in the forms 9, 15, 18, 19, 20, 21, 27, 28, 36, 37, 39, 40, 41, 42, 44, 46, 47, 48 & 49 attached therewith. Procedure followed by Accountant General’s office: On receipt of the monthly a/c following checks are applied by forest Branch: That all the documents have been received as per details given in the forwarding memo. All vouchers in support of classified abstract of Expd. (Form 48) have been received. Opening cash balance agrees with the closing cash balance of the previous months. All the schedules attached with the monthly accounts are in proper forms. Totals of the service funds and other schedules are checked with the corresponding totals in the cash account. Proper classification has been recorded as per the demand for grants. Thereafter monthly accounts are compiled / posted in the detailed book and classified abstract is prepared. The classified abstract is passed on to the Book Section for booking of the amount under respective Head of Account. On receipt of Books Actuals consolidated Abstract is prepared Major Headwise. Reconciliation: The controlling officers of the Forest Deptt. are required to depute their representative to the accountant General office for carrying out the reconciliation of & Revenue Figures in order to avoid recurrence of various types of defects / omissions and to set right misclassification, if any, through plus and minus memoranda.

Hosted