Indian Audit and Accounts Department
Structured Courseware on Government Accounting
Session: 6 – Accounts of Public Works and Forest Divisions
Accounts of Public Works
and Forest Divisions
(Chapter 8 and 9 of Comptroller and
Auditor General’s Manual of Standing
Orders (Accounts and Entitlement) Vol.I)
Session Overview
In the earlier sessions we have discussed
that apart from State Treasuries, major
departments like Public Works Divisions
and Forest Divisions, which have been
vested with cheque drawing powers,
render compiled accounts to the State
Accountants General. These compiled
accounts are also initial accounts and the
Accountants General incorporates these
initial accounts in the monthly and annual
accounts of the State Government.
In this session we will discuss the major
steps in which these initial accounts are
incorporated in the accounts of the State
Government and various checks exercised
on these accounts in the Offices of the
State Accountants General.
Basic Concepts
Public Works Department
The Public Works Department of the
Government is entrusted with construction
and maintenance of public works. The
Department as a whole is generally
divided into several branches, e.g.,
Buildings, Roads, Irrigation, and Public
Health Engineering, etc. Each branch in a
State is generally in the charge of a Chief
Engineer.
For purpose of Public Works
Administration, each state is divided into
circles, each circle being in the charge of
Participant Note No. 6
Courseware designed and prepared by: Regional Training Institute, Allahabad
a Superintending Engineer. Each circle
is further divided into divisions, headed
by an Executive Engineer, which are
again sub-divided into sub-divisions.
These sub-divisions work under the
charge of Sub-Divisional Officers. The
Executive Engineers and Sub-Divisional
Officers are also called Divisional and
District Engineers in some States. The
main administrative and the accounts
unit in the Public Works department is
the ‘Division’. The Division is under the
charge of a Divisional Officer
(Executive Engineer), on whom rests the
responsibility for the effective internal
check and control of the accounts of the
entire division, in respect of both
revenue and expenditure.
Forest Department
As in the Public Works Department, the
administrative and accounts unit in the
case of Forest Department is the
‘Division’, which includes one or more
sub-divisions. The Division is under the
charge of a Divisional Officer, on whom
rests the responsibility for the effective
internal check and control of the
accounts of the entire division, in respect
of both revenue and expenditure.
The Conservator, who is in charge of a
circle comprising of a number of
divisions, is responsible for exercising a
strict control over the whole outlay for
conservancy and works and for
examining the charges on account of
traveling allowances and contingencies.
Public Works Divisions and Forest
Divisions have been vested with cheque
drawing powers. They render, as stated
in earlier sessions, complied accounts for
cheques drawn, money remitted into
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Indian Audit and Accounts Department
Structured Courseware on Government Accounting
Session: 6 – Accounts of Public Works and Forest Divisions
Treasury, etc. to the Accountant General
concerned, where these compiled
accounts are incorporated in the monthly
and annual accounts of the State
Government.
In this session we will discuss the
procedure for incorporation of these
compiled accounts into the Government
Accounts and checks exercised in the
office of the Accountant General on
these accounts before their incorporation
in the Government Accounts.
Learning objective
At the end of the session, the learner will
be able to state the procedure for
compilation/posting of Divisional
Accounts, preparation and check of
Classified Abstract and Consolidated
Abstracts. The learner will also be able to
state the review of monthly accounts and
checks exercised on these compiled
accounts in the office of the Accountant
General (A&E).
Accounts of Public Works
Divisions
A very large segment of Government
expenditure is on public works. Public
Works include construction and
maintenance of roads and bridges, canals
and dams and irrigation projects,
buildings, public health engineering
works, particularly for water supply and
laying of pipelines etc.
The system of accounting of expenditure
on public works is somewhat different
from the system of accounting of other
expenditure.
Participant Note No. 6
Courseware designed and prepared by: Regional Training Institute, Allahabad
The administrative functioning of public
works is through Public Works
Divisions, which have sub-divisions
under them. A Public Works Division is
an independent unit of accounting. It has
full powers to make payments by
cheques. It prepares its accounts of all
receipt and payments. This account is a
complete account showing major, minor,
detailed head wise classification of all
receipts and payments and also how
much money was remitted into treasury
for credit to the Government Account
and how much money was withdrawn
from the treasury by issuing cheques for
payments. These accounts are received
in the office of the Accountant General,
along with all the connected vouchers.
The Accountant General consolidates
these accounts for the whole department.
A Divisional Officer in the Public Works
Division has a cash chest in which he
keeps receipts not remitted to the
treasury and money drawn from the
treasury but not paid away. The
Divisional Officer himself counts the
cash on the last day of the month and a
report is sent to the Accountant General.
The main divisional account record is
the Cash Book, in which are recorded
the daily transactions as they take place
as well as the monthly total of the sub-
divisional cash books received towards
the end of the month. In addition to his
Cash Book the Divisional Officer
maintains a Register of Cheques Drawn,
a Register of Works, an Account of
Stores and a Contractor and Disburser’s
ledger, which is a sort of running
account with each departmental
contractor and disburser.
Besides a copy of the monthly Register
of Cheques Drawn, the Divisional
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Indian Audit and Accounts Department
Structured Courseware on Government Accounting
Session: 6 – Accounts of Public Works and Forest Divisions
Officer renders to the Accountant
General the following monthly accounts
and such accounts of revenue due and
outstanding and of timber and other
transactions as the Accountant General
may from time to time require:
(i) Cash account;
(ii) Classified abstract of revenue
and expenditure;
(iii) Schedule of remittances to
the treasury;
(iv) Schedule of transactions with
other Governments and
Railways; and
(v) Abstract of Contractors and
Disbursers ledger.
Receipt of Monthly Accounts
Public Works Divisions are required to
render their monthly accounts in the
Accountant General’s office by such
date between the 7th and 10th of the
month following that to which it relates,
as may be fixed by the Accountant
General in consultation with the
Divisional Officer.
Screenshot Due Date Register
Participant Note No. 6
Courseware designed and prepared by: Regional Training Institute, Allahabad
Monthly Accounts are required to be
supported by the following documents
1. Schedule of Revenue Realized.
2. Schedule of Refunds of Revenue.
3. Classified Abstract of Expenditure.
4. Schedule of Works Expenditure.
5. Consolidated Account of contingent
expenditure (with necessary
vouchers).
6. Schedule Docket of Percentage
Recoveries.
7. Stock Account (with sale Account in
support of the Cash Credit to Stock).
8. Schedule of Debits to Stock.
9. Abstract of credits, debits and
balances of purchase account,
supported by a list of credits to the
Suspense Head ‘Purchases’ during
the month showing references to the
Transfer Entry Orders aggregating to
the figures shown in the classified
Abstract of Expenditure.
10. Schedule of Miscellaneous Public
Works Advances.
11. Schedule of Workshop Suspense.
12. Schedule of Receipts and Recoveries
on Capital Account.
13. Schedule Dockets (with necessary
vouchers, transfer entry orders,
survey reports and sale accounts
attached to each.).
14. Schedule of Credits and Debits to
“Adjusting Account between Central
and State Governments”.
16. Schedule of Credits and Debits to
“Adjusting Account with Railways”.
17. Schedule of Credits and Debits to
“Adjusting Account with Posts and
Telegraphs”.
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Indian Audit and Accounts Department
Structured Courseware on Government Accounting
Session: 6 – Accounts of Public Works and Forest Divisions
18. Schedule of Credits and Debits to
“Adjusting Account with Defence”.
19. Schedule of Credits and Debits to
Miscellaneous Heads of Account.
20. Schedules of Credits and Debits to
Remittances.
21. Schedule of monthly settlement with
Treasuries (with supporting
consolidated Treasury Receipts and
Certificates of issues, signed by
Treasury Officers).
22. Schedule of Deposits or Public
Works extract from the Deposit
Register.
23. Schedule of Deposit Works (with
Reports of Progress of Expenditure).
24. Schedule of Takavi Works with
acceptance of the Civil Department.
25. List of Accounts submitted to Audit.
26. Copies of Tools and Plant Received
sheets and Tools and Plant Indents
(only in respect of special tools and
plant).
Submission of schedules of Suspense
and Deposit Accounts
The schedules relating to the suspense
and deposit accounts are submitted to the
Accountant General month after month,
so long as there are balances outstanding
under the account concerned whether
there have been any transactions during
the month or not. In respect of the
Schedule of Deposit Works, the
Accountant General may dispense with
the submission, every month, of part II
of the schedule, provided (1) that this
part is submitted invariably with the
accounts of March and (2) that, if part II
for any month contains works any
expenditure on which has been debited
to Miscellaneous PW Advances, an
Participant Note No. 6
Courseware designed and prepared by: Regional Training Institute, Allahabad
extract from Part II relating to such
works only is submitted to him. Subject
to these exceptions the remaining
schedules are necessary only if there
have been any transactions during the
month.
Vouchers/transfer entry orders in
support of cash payments and other
charges in the accounts
With the exceptions noted below, all
vouchers and transfer entry orders in
supports of cash payments and other
charges in the accounts should
accompany the monthly account:
(i) Muster rolls or other vouchers in
support of payments to labour,
irrespective of amount;
(ii) Vouchers in support of payments of
wages to members of the work
charged establishment, when the
Divisional Officer is authorized to
sanction the posts held by them;
(iii) Other vouchers, whether relating to
works or contingencies, the
amounts of which do not exceed
Rs.50;
(iv) Invoices or other vouchers in
acknowledgement of issues of
stock materials, including issues of
outturn from manufacture to Stock;
(v) Vouchers in support of payments
made for the conversion of cash
deposits into interest-bearing
securities, in cases in which no
voucher other than the security
itself or a safe custody certificate
of the security exists; and
(vi) Transfer entry orders of the classes
enumerated below: -
(a) those involving debits to
Remittance Heads otherwise than
in respect of expenditure on works;
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Indian Audit and Accounts Department
Structured Courseware on Government Accounting
Session: 6 – Accounts of Public Works and Forest Divisions
(b) those relating to charges which are
supported by vouchers received in
transfer;
(c) those involving a debit or credit to
London Stores, or a credit t to a
revenue head (Gross receipts) or to
any Miscellaneous Head of
Account otherwise than in respect
of expenditure of works.
All vouchers (other than Muster Rolls)
in support of debits to contractors should
be submitted to the Accountant General
even though falling under any of the
exceptions indicted above.
All vouchers in support of payments for
land acquired should be submitted to
Accountant General.
All survey reports of stores and sale
accounts should also accompany the
Monthly Account. Sale accounts in
support of cash credits to stock should
be attached to the Stock Account; survey
report and sale accounts in support of
other credits to stock should be attached
to the schedule dockets pertaining to the
works or accounts debited and the
remaining survey reports and sale
accounts should be attached to the
Schedule dockets relating to the works
or accounts credited.
Special attention for the accounts for
March
(a) the entry of closing cash balance
should be supported by:
(1) the original Cash Balance Reports
of the disbursing officers including
the Divisional Officer, and
(2) a certificate of the Divisional
Officer to effect that he has
obtained, on or after 31st March
Participant Note No. 6
Courseware designed and prepared by: Regional Training Institute, Allahabad
and retained in his office, an
acknowledgement from the
subordinate officer concerned in
respect of each item of imprest or
temporary, advance shown in the
Cash Balance Reports of the
division for the 31st March.
(b) Part II of the Schedule of Monthly
Settlement with Treasuries should
be subjoined with a statement in
respect of the cheques drawn to
meet payments of work;
(c) the schedules of credits/debits to
the heads “Adjusting Account
between Central and State
Governments” “Adjusting Account
with Railways” “Adjusting
Accounts with Defence” and
“Interstate Suspense” Account
should invariably be desptached so
as to reach the Accountant General
not later than the 7th of April of the
succeeding year and all correcting
entries affecting those schedules
should be intimated to the
Accountant General so as to reach
him by the 12th of April at the
latest.
Consolidated certificate of balances
Within six weeks of the submission of
the Monthly Account for March, a
consolidated certificate in respect of
balances (Annual Certificate of
Balances), other than cash, should be
forwarded to the Accountant General.
Signing of Accounts/Schedules
The Divisional Accountant should sign
not only the Monthly Account but also
all the schedules, etc. accompanying it.
The Divisional Officer need not sign all
these documents; he should, however,
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Indian Audit and Accounts Department
Structured Courseware on Government Accounting
Session: 6 – Accounts of Public Works and Forest Divisions
sign the Monthly Account and the List of
Accounts, Form PWA 44, unless he is
absent from headquarters, in which case
he should send to the Accountant
General, a report in Form PWA 45 with a
duplicate copy of the Monthly Accounts
signed by himself, without which the
Accountant General will not pass the
monthly Account finally. The
consolidated Account of the Contingent
Expenditure should be signed invariably
by the Divisional Officer.
Submission of subsidiary accounts
In addition to the accounts prescribed
above, such other accounts (e.g.
subsidiary accounts of Revenue, Stores,
Stock and Tools and Plants, and interest
bearing securities, or proforma accounts)
should be submitted to the Accountant
General as Government may prescribe or
the Accountant General may require.
Check of Monthly Accounts in
Accountant General’s Office
The work of checking of monthly
account should be taken as soon as the
account is received in Accountant
General’s office to see that: -
(i) It is complete in all respects with
supporting schedules and vouchers.
(ii) All the schedules attached with the
monthly account are in proper
form.
(iii) Figures of receipts and
disbursements as shown in form
CPWA 80 tally with the totals of
the items concerned as appearing
in various schedules i.e. form
CPWA 74,76,77,79 etc and also to
see that these are correctly
classified in the monthly account.
Participant Note No. 6
Courseware designed and prepared by: Regional Training Institute, Allahabad
(iv) The items of receipts and
disbursements are arithmetically
tallied and if they do not agree the
difference be taken to
“Miscellaneous Public Works
Advance” or “Deposit” under
intimation to the Divisional Office.
(v) The opening cash balance agrees
with the closing balance of
previous months and that the figure
“Cash Balance diminished/
increased” is equal to the
difference between opening and
closing cash balance.
(vi) The monthly account form CPWA
80/83 is signed by the Divisional
Officer.
(vii) All accounts from the Divisions of
the State Government Public
Works Department should reach
Works Account Sections concerned
on or before the 10th of each
month. It is, however, observed
that theses dates are not being
observed by the Divisional
Officers and the monthly accounts
are usually received late. The result
is that the programme of
compilation and scrutiny of these
accounts is upset every month. In
order to ensure that these accounts
are received in time and that
prompt action is taken in the case
of default, each Works Account
Section should maintain a register
in which the date of receipt of each
monthly accounts which have not
been received by the due date, i.e.,
the 10th of month should be drawn
up and submitted to the Branch
Officer concerned by Works
Account Sections on 11th of the
month. In the case of accounts of
March, an extension of 3 days may
be allowed. The Branch Officer,
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Indian Audit and Accounts Department
Structured Courseware on Government Accounting
Session: 6 – Accounts of Public Works and Forest Divisions
after assessing the position will
order necessary action to be taken
by the Section. In the case of
Divisions, which are habitual
defaulters, demi-official references
bringing out the delay should be
sent to the Superintending
Engineers for necessary action.
(viii) Immediately on receipt of the
monthly accounts and schedule
dockets from the Diary
Section/direct in the section the
Accountants in the Works Account
Sections should check them with
the vouchers to see that all the
vouchers have been received. The
vouchers not received should be
called for at once. Each
Accountant will put up a certificate
within a day or two of the receipt
of the Schedule dockets that the
vouchers with the exception of
those for which references have
been issued (and which should be
specified) and have been received.
The certificate will be carefully
examined by the Section in charge
who will be responsible to see that
all vouchers have been received
and that all cases of wanting
vouchers/documents are posted in
the Objection Book. The position
of wanting vouchers will again be
reviewed by each Accountant and
Section in charge at the time of
closing the Objection Books for the
month on completion of accounts
by the Accountant and the current
review of monthly accounts by
Section in charge. If by that time
the vouchers have not been
received, demi-official reference
should be issued to the Divisional
Officers. If vouchers are not sent
within the next fortnight, i.e. by the
Participant Note No. 6
Courseware designed and prepared by: Regional Training Institute, Allahabad
end of the second month following
the month to which the accounts
relate, the matter should be brought
to the notice of Deputy Accountant
General for reporting the same to
the State Government.
(MSO (A&E) Vol-I Para 8.18)
Check of Classification and totals
(a) On receipt of the Divisional
Accounts in Works Account
Section, the Accountant concerned
will check the classification of
receipt and disbursements shown
in the monthly account with
reference to the various supporting
schedules. It should be checked
that the totals in the supporting
schedules are correctly worked and
correctly exhibited in the Monthly
Account.
(b) Classified Abstract of Expenditure
and the corresponding figures in
Monthly Account should promptly
be set right by placing the amount
of difference under Divisional
Suspense, by making
corresponding correction in the
concerned schedules and the
monthly accounts. It should be
particularly seen that the figures of
expenditure shown under Major,
Minor and Detailed Heads in the
schedule of Works Expenditures
have been correctly and properly
indicated under the same heads in
the Classified Abstract of
Expenditure of the Divisional
Abstract of the Divisional Account
wherein it should be clearly shown
as to whether the expenditure
booked pertains to Plan or Non-
Plan and whether the expenditure
is voted or charged. The debits/
credits under Remittances to be
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Indian Audit and Accounts Department
Structured Courseware on Government Accounting
Session: 6 – Accounts of Public Works and Forest Divisions
passed on the State Civil Sections
through the departmental adjusting
accounts should be shown by
Major Heads and not only by
sections operating those heads. The
totals of receipts and disbursement
columns of the monthly account
should be checked, these should
tally. Any difference in the totals of
both sides of the monthly account
should be properly adjusted.
Preparation of Suspense Slips
In support of the debits/credits to be
passed on to other heads of Account,
etc., suspense slips should be clearly and
neatly prepared. The suspense slips
should show the name of the sections to
which the debits/credits are to be passed
on for final booking and also the
complete classification of the
Charge/Credit. The Section in charge
should sign all suspense slips. Accepted
vouchers or a certificate of works done
in support of the debit and that of credit
with full particulars of credit should
support the suspense slips for debit. The
Branch Officer should sign the
Certificate of Work Done. Separate
suspense slips should be prepared for
each heads of account.
Classified Abstract of Public works
transactions
Transactions of the Public Works
Department take place in the treasuries
as well in the various Public Works
Divisions. Transactions occurring at
treasuries and included in the accounts
rendered by them are dealt with in
departmental compilation sections of the
Accounts Offices. The accounts received
from the Public Works Divisions after
Participant Note No. 6
Courseware designed and prepared by: Regional Training Institute, Allahabad
preliminary examination in regard to
classification shall be posted in the
Public Works Classified Abstracts,
which shall be prepared in a form similar
to that of other Departmental Classified
Abstracts.
In the Public Works Classified Abstract,
the total receipts and disbursements
shown in the accounts of the various
Public Works Divisions and the
supporting schedules shall be collected
month by month under the major, minor
and detailed heads of accounts
concerned. As only the decrease/increase
in cash balances during a month is
shown in the receipt/payment side of the
Divisional Accounts the differences
between the opening and the closing
balance shall be credited/debited under
the head “8671-Departmental Balances-
Civil-Public Works Cash Balance”, thus
securing agreement of the totals of
receipts and disbursements in the
Classified Abstract.
The classified Abstract is the main
record, so far as the entire account circle
is concerned, in respect of the following:
(1) Receipts of the under mentioned
classes, classified under major,
minor, sub and detailed heads:
a) Revenue Receipts, Receipts
and recoveries on Capital
Account.
b) Refunds of Revenue,
classified under major, minor,
sub and detailed heads.
(2) Other expenditure transactions,
classified under major and minor
heads, and such other heads of
accounts as are declared to be
units of appropriation, or are
distinct suspense heads.
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Indian Audit and Accounts Department
Structured Courseware on Government Accounting
Session: 6 – Accounts of Public Works and Forest Divisions
(3) Debt head (including remittance)
transactions, classified under
major and) minor heads and
subdivisions of minor heads.
Consolidated Abstract
After classified Abstract is prepared, the
next process is the preparation of the
Consolidated Abstract of the State Public
Works transactions as brought to account
in the monthly Classified Abstracts. The
Consolidated Abstract shall be in the
same form as is the Departmental
Consolidated Abstracts. Columns shall
be provided for monthly progressive
totals under major heads, minor heads,
sub-division of a minor head, and
detailed heads. In their proper places,
columns shall also be provided for
progressive totals under each sub-head
of a Grant or unit of appropriation,
against which appropriation audit is to
be conducted. Progressive totals for
each sub-head of a Grant or unit of
appropriation and for each major head
should always be filled in, but in other
cases progressive totals may be filled in
at the end of the year or whenever they
are necessary to supply departmental
requisitions, to facilitate watch over
actuals, or for any other purpose.
Unnecessary totaling should be avoided
wherever possible.
Every head of account, under, the
revenue and service heads concerned, for
which a column is provided in the
Departmental Classified Abstract, must
appear in the Departmental Consolidated
Abstract also and against it must be
entered the total of the months entries as
there recorded.
Participant Note No. 6
Courseware designed and prepared by: Regional Training Institute, Allahabad
The totals of the receipts and payments
should then be checked with the
corresponding totals in the Departmental
Classified Abstract and when these are
agreed, the Consolidated Abstract should
be sent to the Book Section. Similarly,
after the preparation of March Final
Accounts, the Consolidated Abstract
should be sent to the Book Section for
further action.
Objection Book
Objection Book should be maintained in
each Works Accounts Section for each
division in respect of objections relating
to non-receipt of vouchers and stamped
receipts. A set of pages of the Objection
Book should be reserved for each
distinct class of objections of which a
separate record may be required for any
purpose e.g. for want of vouchers, for
want of Stamped Receipts etc.
Under each head the objection relating to
each distinct transaction should be
treated, as a separate item and a serial
number should be assigned to it.
The amount placed under objection
during the month in respect of only item
should be noted against it in black ink in
the appropriate column of the month
concerned, and below this entry should
be noted in green ink (as the
denominator of a fraction the numerator
of which is the entry of the amount
placed under objection during the
month) the progressive total of the
amount placed under objection to end of
the month. In the case of objection
classed as miscellaneous, full particulars
to the objections should be placed on
record. The Section in charge should
verify the postings of all items placed
under objection at the end of each month
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Indian Audit and Accounts Department
Structured Courseware on Government Accounting
Session: 6 – Accounts of Public Works and Forest Divisions
in token of this; after the entries for the
month have been abstracted he should
initial entries in the abstract.
Objection regarding “vouchers awaited”
should be recorded in the objection book
as two parts viz (1) number of awaited
vouchers, and (2) amount of awaited
vouchers.
Clearance of Objections
An objection should be removed as soon
as the necessary vouchers or document is
received. The removal of an objection
should be indicated in the Objection
Book by an entry of the amount adjusted
in the column “Amount cleared” for the
month following the month the account
of which were closed; the progressive
total of the adjustments being also noted
at the same time in the manner
prescribed for the posting of the amounts
placed under objection. In the case of
item for which the money column of the
objections was not filled in the
adjustment should be indicated merely
by the initials of the Accountant in the
column for the month concerned.
As a precaution against error, a reducing
ink line should be drawn across the page
in all the remaining columns. The
reference to the order, account, voucher
or other document on the authority of
which the objection has been removed,
should also be noted in the column
provided for the purpose.
All entries regarding the adjustment of
objections should be attested by the
Section Officer in respect of objections
removed.
Works Register
Participant Note No. 6
Courseware designed and prepared by: Regional Training Institute, Allahabad
Works Register should be maintained for
each divisional office in two parts to
serve as collective record of important
sanctions.
Part I of the register will contain
sanctions to works and part II will
contain sanction to contracts.
(MSO (A&E) Vol-I Para 8.22)
In Part I, sanctions to works-only those
sanctions would be registered where the
cost of work is Rupees one crore and
above and where more than one public
works/irrigation divisions are engaged in
the construction/execution. In case of
Irrigation Works etc. projects where
centralized accounting organization is
maintaining identical records, no register
need be maintained by the R.A.O’s/ or
by the Accountant General (A&E).
(MSO (A&E) Vol-I Para 8.23 & 8.24)
The Accountant General will make
suitable arrangements for ensuring the
accuracy of the postings in the Works
Register.
Register of Land Charges
A register should be kept so that the
Land Award Statements which are
submitted to the Accountant General
under the rules of Government by
officers making the award under the
Land Acquisition Act may be checked.
The Gazetted Officer-in-charge should
review this Register once a month and
enquire into the causes of delays in the
disposal of the statement.
(MSO (A&E) Vol-I Para 8.29)
Broadsheets of Balanced Heads
As it is to prove the accuracy of the
monthly transactions under each
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Indian Audit and Accounts Department
Structured Courseware on Government Accounting
Session: 6 – Accounts of Public Works and Forest Divisions
Suspense and balanced head and of the
balances under the head “Deposit” by a
comparison of the results brought out in
the Divisional Schedules with the
Department Consolidated Abstract or
Detailed Book and the Ledger, as the
case be, a Broadsheet should be
maintained which should be submitted
monthly to the Branch officer-in-charge
after the reconciliation has been effected.
(MSO (A&E) Vol-I Para 8.30)
Accounts of Forest Divisions
Like the Divisional Officer in the Public
Works Department, each Divisional and
Sub-Divisional Forest Officer has a cash
chest in which he keeps receipts not
remitted to the treasury and money
drawn from the treasury but not paid
away. The Forest Officer himself counts
the cash on the last day of the month and
a report is sent to the Accountant
General. The main divisional account
record is the Cash Book, in which are
recorded the daily transactions as they
take place as well as the monthly total of
the sub-divisional cash books received
towards the end of the month. In
addition to his Cash Book the Divisional
Officer maintains a Register of Cheques
Drawn, a Register of Works, an Account
of Stores and a Contractor and
Disburser’s ledger, which is a sort of
running account with each departmental
contractor and disburser.
All Forest Revenue received by the
officials of the Forest Department is
remitted into Treasury with as little delay
as possible. Funds for making payments
are obtained from Civil Treasuries by
means of Cheques drawn by the
Divisional Officers and those holding
charge of Ranges (if empowered by the
Conservator of Forest to draw cheques
Participant Note No. 6
Courseware designed and prepared by: Regional Training Institute, Allahabad
against Division Officer's Drawing
Account). These transactions are
adjusted both in Civil and Forest
Accounts as Forest Remittances. As soon
as a new Forest Division starts
functioning or orders of the competent
authority are received declaring thereby
an officer as Head of office/Drawing
Officer, cheque drawing powers are
issued by the forest Sections in
consultation with the T.M. Book and
Budget Sections.
A copy of the Monthly Register of
Cheques Drawn should be submitted to
the Accountant General on the last day
of each month and the other accounts
mentioned below should be submitted on
or before the 5th of the month following
that to which they relate: -
1. Monthly Cash Account.
2. Classified Abstract of Revenue and
Expenditure.
3. Schedule of Remittances to
Treasuries.
4. Schedule of Transactions with
other Governments.
5. Schedule of Transactions with
Railways.
6. Schedule of Transaction with Posts
and Telegraphs.
7. Schedule of Transactions with
Defence.
8. Abstract of Contractors and
Disbursers Ledgers in Original.
These should be accompanied by all
vouchers other than those, which may be
destroyed after payment and by the
Consolidated Treasury Receipt. The
entry in the accounts in respect of the
payment made on Muster Rolls should
be supported by a voucher setting forth
the brief particulars of work done by the
labourers and containing a certificate of
11
Indian Audit and Accounts Department
Structured Courseware on Government Accounting
Session: 6 – Accounts of Public Works and Forest Divisions
the disbursing officer to the effect that
the labourers were employed actually on
the work and paid on Muster Rolls.
A certificate signed by the Divisional
Officer should be attached to the
Monthly Cash Account to the following
effect: -
(1) That the lump sums shown agree
with the details in the Cash Book
and also with the subsidiary returns
after making allowance for:
(i) Cash recoveries of service
payments noted in the Cash Book
but not shown in the Cash
Accounts as separate items,
(ii) Refunds of forest revenue noted in
the Cash Book but taken by
deduction from revenue in the
Cash Account, and
(iii) Receipt and recoveries on Capital
Account noted in the Cash Book
but deducted from expenditure
under the head “ 119- Capital
Outlay on Forests” in the Cash
Account.
(2) That the account balance agrees
with the actual Cash balance.
Monthly-Classified Cash Accounts
All Divisional Forest Officers render to
Accountants General Office monthly-
classified cash accounts in which they
show their entire receipts and charges
including deposit and remittance
transactions, supported by classified
abstracts of revenue and expenditure,
vouchers and Treasury Challans. A
duplicate copy of the Classified Abstract
is at the same time furnished to the
Conservator of Forest of their circle,
who is entirely responsible for the check
of the Forest Revenue of their respective
Participant Note No. 6
Courseware designed and prepared by: Regional Training Institute, Allahabad
circles. Any corrections and alterations
made by them in classified Abstracts are
communicated to the Accountant
General concerned.
Classified Abstract of Revenue and
Expenditure
A Classified Abstract of revenue and
expenditure prepared in Form F.A 5, the
expenditure debited to the head “4406-
Capital Outlay on Forestry and Wild
Life” being shown separately from that
debited to 2406- Forestry and Wild Life
is also submitted by Divisional Officers.
All items of revenue and expenditure
recorded in the Cash Book for the month
should be classified and arranged in this
return in accordance with the prescribed
classification and entries made in such
detail as may be required by the
Accountant General.
Schedule of Remittances to Treasuries
A schedule of remittances to treasuries
prepared in Form F.A.6 is also submitted
by the Divisional Officers. The entries in
this schedule show each item of
remittance separately and a reference to
these items should be made invariably
against the corresponding entries in the
lst column of the Consolidated Treasury
Receipt received from the treasury
concerned.
Schedule of Transactions with other
Governments, Railways, Posts and
Telegraph and Defence
A schedule prepared in Form F.A 7
separately for receipts and payments in
which all items of receipts and payments
originating in the division on behalf of
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Indian Audit and Accounts Department
Structured Courseware on Government Accounting
Session: 6 – Accounts of Public Works and Forest Divisions
other Governments detailed by each
Government should be submitted.
Abstract of Contractors and
Disbursers Ledgers
An abstract of the Contractors and
Disbursers Ledger prepared monthly in
Form FA 8 should be submitted. In this
Abstract are shown in consecutive order
first, the contractors accounts and then
the disbursers accounts. The columns are
totaled separately for Contractors and
Disbursers accounts and grand totals of
all account given at the foot of the
abstract.
Abstract for March
A brief statement explaining the
circumstances in which each item
outstanding for more than twelve months
remained unadjusted and the steps,
which have been taken with a view to its
early clearance, should be indicated
accompany the abstract of March in each
year.
Date of receipt of the Accounts
The Accounts should be despatched to
the Office of the Accountant General as
rule, on or before the 15th of the
following month. For special reasons,
the accounts can be submitted a few
days latter. If they are dispatched later
than the 10th of any month, an
explanation of the cause of delay should
invariably be forwarded by the
Divisional Forest Officer on the 10th. The
monthly abstract of contractor's and
Disburser's Ledger (Form No. F.A.8)
supported by vouchers is received
through the Conservator.
Participant Note No. 6
Courseware designed and prepared by: Regional Training Institute, Allahabad
Posting of Forest Expenditure
The Forest expenditure is recorded under
the heads of accounts shown in classified
abstracts.
Duties of the Compiling Assistant
The Compilation wing in the Accounts
Department is responsible for agreeing
the debits and credits under the head
forest Remittances as shown in the
Forest Accounts with the corresponding
items in Treasury Accounts as shown in
detail books. It is further responsible for
agreeing the inter-divisional transfer i.e.,
the credits afforded by one Forest
Division with the responding debits in
the accounts of another Forest division,
and vice versa and for Inter Departments
and for value of survives rendered by or
stores received from other departments.
It is also to be seen that revenues
realized are promptly remitted into the
treasury without reservation and that all
sums receivable have been realized and
brought to account. A register in proper
form prescribed for special recoveries
may be maintained to watch such
recoveries.
Furnishing copies of summaries of
Revenue and Expenditure
After the accounts of all the Forest
Divisions have been compiled, the Book
Section will send the classified abstracts
of Receipts and Payments respectively
showing the entire receipts and charges
of the Forest Department of the State, for
incorporation in the State Accounts. A
copy of the summaries of revenue and
expenditure for each division is
furnished monthly to the Conservator of
Forest concerned in the prescribed form.
13
Indian Audit and Accounts Department
Structured Courseware on Government Accounting
Session: 6 – Accounts of Public Works and Forest Divisions

accountant for each Division

Compilation of Monthly Account separately which is posted
from the Classified Abstracts
(i) The accounts are compiled from of Revenue expenditure to
the Divisional Accounts received work out the up-to-date
in the Accounts office from the progressive totals of revenue
Divisional Forest Officers. and expenditure of the
(ii) The Cash Accounts of the various Division under each
Divisions are consolidated in the prescribed head. A copy of
monthly-classified Abstracts of this summary is sent to the
payments and Receipts in Forms Conservator monthly.
A.T.C./P5AA and 51B to arrive at
the monthly total expenditure of Screenshot Capture Compiled
the Forest Department as also the Account Major Head Wise
totals of payments and receipts
under each prescribed debt head.
These abstracts are sent to Book
section for consolidation and
preparation of monthly account.
(iii) The classified Abstracts of
Revenue and Expenditure are
posted in a monthly-consolidated
Summary to arrive at the total
revenue and expenditure of the
Forest Department for the months
under each prescribed head. From
the monthly-consolidated
Summaries are posted in the
Consolidated Abstracts, which give
the total revenue and expenditure
figures of the Forest under each
prescribed head for the month and
the up-to-date progressive figures
for the year.
(iv) The Progressive totals of
expenditure as worked out in
the "Consolidated Abstracts"
are compared month after
month with the Budget
allotment under the head in a
separate register "Abstract
Register of Appropriation
Audit”. In addition a Screenshot Classified Abstract
Divisional Summary is Payments- for Compiled Accounts
maintained by each

Participant Note No. 6 14

Courseware designed and prepared by: Regional Training Institute, Allahabad
Indian Audit and Accounts Department
Structured Courseware on Government Accounting
Session: 6 – Accounts of Public Works and Forest Divisions

Reconciliation of Figures

The Chief Conservator of Forests and

the Group Officer in the Accounts Office
will be jointly responsible for
reconciling differences and correcting
misclassifications. Any mis-
classification will be generally
communicated to the Chief Conservator
of Forest by the concerned Group
Officer, and the former will pass them
on, through the controlling officer, to the
disbursing Officer, with the necessary
orders for correction. These will be
made by a red ink entry in the column of
remarks against the item reclassified and
a plus and minus entry made in the
register where it is maintained.

Capture Classified Abstract – Receipts

for Compiled Accounts

Participant Note No. 6 15

Courseware designed and prepared by: Regional Training Institute, Allahabad