Financial Handbook Volume 7
Forest Account Rules
- The rules contained in this volume deal with financial transactions of the Forest Department, with the initial accounts maintained by divisional forest officers and their subordinates, and with the accounts rendered by divisional forest officers to the Principal Auditor. They are supplementary to the general Account Rules in Volume V of the Handbook which are applicable to the Forest Department, unless there be something repugnant in the subject or context, or except to the extent that they are modified by the rules in this volume.
- As explained in paragraph 2 of Volume V of the Handbook, this volume
contains the Subsidiary and Financial rules of the Government and also the rules
made by the Auditor General under section 168 of the Government of India Act,
1935, and under the rules issued by the Governor General under paragraph 11(3) of the Government of India (Audit and Accounts) Order 1936, (see Appendix I to
Volume V of the Handbook), prescribing the methods and principles in accordance with which the accounts of the department are to be kept and rendered to the Accountant General on prescribed dates, and also the form in which they are to be maintained and compiled for submission to the Accountant General. No rule of the Auditor General included in this volume, should be modified without the previous concurrence of the Accountant General.
- Besides the rules contained in this volume, a number of rules bearing on matters
which are more allied to the administrative working of the department but which
also reproduce instructions or orders dealing with financial or accounts matters
have for the sake of convenience in their application been reproduced in the Uttar Pradesh Forest Manual. No new rule pertaining to financial or accounts matters shall be introduced in that Manual, and no such rule which may already exist in
that Manual shall be omitted or modified without a previous reference to the
Finance Department of the Local Government.
