manual of forest accounts section

( FOR OFFICE USE ONLY )

Office of the

Accountant General (Accounts & Entitlement)

Karnataka, Bangalore

MANUAL OF

FOREST ACCOUNTS

SECTION

2006

Indian Audit & Accounts Department

TABLE OF CONTENTS Sl. No.

Description

Para No

Page No

CHAPTER I

Constitution and Control 01 Constitution and Control 1.01 to

1.05 1

and 2

CHAPTER II

Summary of the System of Forest Accounts 01 Letter of Credit 2.02 3 02 Receipts and Scrutiny of Monthly Accounts 2.03 4 03 Reconciliation of Accounts by Department 2.14 7

CHAPTER III

Scrutiny of Accounts 01 Applicability of Rules 3.01 8

CHAPTER IV

01 Conservancy and Works 4.01 9 02 Abstract of Receipts and Disbursements 4.02 903 Forest Development Tax 10

CHAPTER V

Work and Forest Advances 01 Work and Forest Advances 5.01(a)

to 5.05

12 to 14

02 Analysis of Outstanding Advances 5.06 15

CHAPTER VI Forest Remittances

01 Forest Remittances 6.01 to

6.12

16 to 20

CHAPTER VII Forest Deposits

01 Forest Deposits 7.01 to

7.04

21 and 22

Sl. No.

Description

Para No

Page No

CHAPTER VIII

Miscellaneous Items of Work 01 Periodical review of objections 8.01 23 02 Issue of Circulars 8.03 23 03 Annual Review of Working of Forest Divisions 8.04 23 APPENDIX – I 25 APPENDIX – II : Calendar of Returns 26

CHAPTER IX

Forest User Manual 01 Forest User Manual 36

to 121

PREFACE

This is the fifth edition of the Manual of Forest Accounts Department issued

in accordance with paragraph 54 of Manual of Standing Orders (Admn), Vol I. The

first edition of the manual was published in 1952. Several changes that have taken

place since the issue of the fourth edition has necessitated further revision and issue of

this fifth edition of the manual.

This manual deals with the procedure relating to the work done in Forest

Accounts Section and is intended for the guidance of the staff of those sections. The

instructions contained in this manual are mainly of procedural nature and are

supplementary to those contained in the C & AG’s Manual of Standing Orders (A&E)

Vol. I. These instructions should be read with the relevant provisions of the Codes

and Rules issued by the State Government. Forest Accounts User Manual is also

included as the accounts have been computerised. This manual should not be quoted

or referred to as an authority in any correspondence with outside authorities.

Forest Accounts I Section is responsible for keeping this manual upto date by

issuing correction slips regularly with the guidance of Branch Officers / Group

Officers. Suggestions, if any, for improving the manual and for amending the manual

may be sent to Forest Accounts I Section.

7th November 2006 (L.ANGAM CHAND SINGH)

Accountant General (A&E)

Chapter – I Constitution and Control

Manual of Forest Accounts Department Page No. 1

CHAPTER – I

CONSTITUTION AND CONTROL

1.01 The Forest Account Department is responsible for the accounting of transactions of

the Forest Divisions and other Forest Disbursing Officers of the Forest Department rendering

compiled accounts, on the divisional pattern.

1.02 Forest Accounts Sections, are under the immediate charge of a Branch Officer, who

works under the supervisory control of the Senior Deputy Accountant General (Accounts).

The sanctioned strength of the Forest (Accounts) Sections and the distribution of work among

those sections is indicated in Appendix – I.

1.03 The strength of each Forest Accounts Section is fixed as per work standards

prescribed by the Comptroller and Auditor General

1.04 Calendar of Returns: A Calendar of Returns should be maintained by each section.

The details of various returns due from/to the section are set forth in Appendix II.

The Calendar, with the actual date of completion of each item of work duly noted

there in, should be submitted to the Branch Officer on the first working day of every week

indicating the reasons for non-submission of the returns due upto the last working day of the

week.

The Calendar should be submitted to the Senior Deputy Accountant General

(Accounts) on the 5th of every month, along with the Monthly Report.

1.05 Monthly Progress Report: For each Calendar month a Detailed Report on the state

of work in the Section should be submitted to the Branch Officer on the 5th of the following

month in the form prescribed by each Section. This report should be prepared carefully and it

should reflect the true state of work in the Section, as it stood on the last day of the month.

The actual position of a particular item of work remaining to be completed, should be taken

into consideration and correct estimate of the arrears in term of man days indicated in the

Report. The arrears should be computed in term of man days at the rates indicated below:

Chapter – I Constitution and Control


Internal Arrears

1. Letters 0.20 mts per letters

2. Broadsheets 10 man days per Broadsheet per month

3. Stitching 55 bundles per day

External Arrears

4. Major Works

5. Reconciliation

Forest Accounts I Section will scrutinise and consolidate the Sectional Arrear

Reports, and submit a review note to the Senior Deputy Accountant General (Accounts) and

the Accountant General by the 10th of the following month.

Chapter – II Summary of the System of Forest Accounts


CHAPTER – II

SUMMARY OF THE SYSTEM OF FOREST ACCOUNTS

2.01 (a) The Divisional Forest Officer are responsible for the effective check and

control and accuracy of the accounts of the entire division, both in respect of revenue and

expenditure.

(b) All Forest revenue received by the Officers incharge of the Forest Divisions is

remitted into Treasury, without delay. Funds for expenditure other than expenditure on

Establishment and Contingencies are obtained by the Forest Officers by means of cheques

drawn on Banks/Treasuries, with which they are permitted to operate.

(c) Establishment and Contingent Bills encashed at the Treasuries are classified in

the Treasury Accounts under the final heads of account and thus do not enter the Forest

Divisional Accounts.

Note 1:- Bills for work charged Establishments debited to the head “Conservancy and

Works” are paid by the Forest Officers by cheques and are received with the monthly

accounts.

Note 2:- No money drawn by cheques should be utilised for regular establishment or

contingent charges.

2.02 Letter of Credit

The Conservator of Forests having jurisdiction over the Forest Division shall,

immediately after the receipt of budget grants for the year concerned, specify the money limit

up to which cheques are to be drawn during the year by each Divisional Officer/Asst.

Conservator, and intimate such specified limits to the Bank and the Treasury Officer

concerned and to the Accountant General. No amount beyond this specified amount shall be

permitted by the Treasury/Office/Bank to be drawn by the Division; vide paragraphs 64 to 69

of the Karnataka Forest Account Code.



2.03 Receipts and Scrutiny of Monthly Accounts

Each Divisional Forest Officer / Conservator of Forest, Asst. Conservator in

independent charge of a sub-division, renders to this office Monthly Classified Cash

Accounts in which are shown entire receipts and charges of the Division/Office including

Deposit and Remittance transactions, supported by Classified Abstracts of Receipts and

Expenditure Vouchers etc. The monthly account in Form No. FAC 74, duly supported by the

following documents should be rendered by all these offices to the Accountant General

Office.

(i) Classified Abstract of Revenue Expenditure FAC 75 and 76 with vouchers.

(ii) Register of cheques drawn

(iii) Cash balance reports (Works)

(iv) Schedule of Remittances FAC 67

(v) Register of Deposits (Revenue & Forest) FAC 65

(vi) Register of repayment of deposits (Revenue & Forest) FAC 66

(vii) Schedule of Forest Advances FAC 68

(viii) Schedule of Credit and Debit Book Transfers

(ix) Schedule of Sales Tax

(x) Schedule of Income Tax recoveries (with vouchers wise details)

(xi) Schedule of Forest Development Tax recoveries

(xii) Schedule of Forest Advance (with vouchers wise details)

(xiii) Schedule of Inter Divisional Transfer FAC 71

(xiv) List of sanction to estimate

(xv) Consolidated work voucher in Form FAC 19.

The Classified Abstract of Expenditure shall be accompanied by vouchers for items

over Rs.1,000/-

2.04 Habitual delays, if noticed in any particular Divisions, should be reported to the

Controlling Authority for appropriate action against the officials concerned.

2.05 The accounts are required to be despatched to Accountant General (A&E) Office on

or before 10th of the following month. The accounts for March (Supplementary) should



normally reach A&E Office not later than 10th June depending on the due date fixed by Book

Section every year.

2.06 If the accounts are not received on the due date, reminders should be sent at once

followed by D.O letters and Express Telegrams, if necessary, Accounts received late should

always be accompanied by explanation for the delay.

2.07 In order to have an effective watch in the receipt of accounts on the due date, the

Forest Account Sections will maintain a Progress Register of Receipts and Disposal of

Accounts in Form SY 204. The Register should be closed every month on the 20th in the

manner indicated below and submitted to the Branch Officer.

Closed for the month of .........................................................

(i) No. of accounts due

(ii) No. of accounts received on or before due date

(iii) No. of accounts received after the due date

(iv) No. of accounts handed over to the compiler

(v) No. of accounts not received during the month and not included in the Classified

Abstract.

2.08 On receipt of the Monthly Accounts, the Accountant should exercise the following

preliminary checks carefully.

(i) Whether it has been received in complete state and in prescribed form duly signed by

the Divisional Officer.

(ii) No documents are missing in case any documents are missing it should at once be

called for.

(iii) Opening balance agrees with closing balance of the previous month’s accounts.

(iv) In case a form/return attachable with cash account is blank, a note to this effect has

been recorded at the foot of the accounts of the form which is blank.

(v) The classification recorded on the Debit and the Credit side is correct.

(vi) Debit (Receipts) and Credits (Disbursements) are correct arithmetically and they tally.



(vii) That the certificate prescribed in Art.289 of the Account Code Vol. III has been

signed by the Divisional Officer and appended to the Cash Account; in the case the certificate

is not there to call for it vide Art. 295-Account Code Vol. III.

(viii) The figures are mentioned relating to advances to and recoveries from the contractors

and Disbursers are traced out in Form FA 8. The figures under the head 113 and 313 are to be

traced in Form F.A.5.

(ix) Vide Para 751 of M.S.O (T) Vol. I the AG (A&E) is to see that the disbursing officers

have rendered correct account of transactions in their charge and that all the subsidiary

accounts correctly work up to the cash account in Form F.A.1

(Authority:- Headquarter Circular No. 20/1987 circulated vide Letter No. 373-AC II/251-

84 dt.14.4.87)

2.09 The transactions of the month shown in Divisional Accounts should be posted in a

Classified Abstract for each forest circle. The transactions accounted for by Forest Offices

under the Head Book Transfer – Government of the State-should be shown by the Accountant

General in the Classified Abstract under the head Inter State Suspense Account. The

Classified Abstract should contain columns in which can be exhibited the transaction each.

Forest . It should open with the cash balance of each division as brought

forward from the previous months account and the resulting balance should be proved by

comparison with the total of the cash balances as certified in the Cash Accounts of the several

divisions.

2.10 On completion the Departmental Classified Abstract accompanied by the schedules of

receipts and payments vouchers and all other supporting documents should be made over to

the Section/Assistant Accounts Officer, who should carefully check the classification of

receipts and expenditure. The Classified Abstract so checked and passed by the Gazetted

Officer incharge should be utilised as the basis of the Consolidated Abstract.

2.11 The account of the month being thus proved, the Classified Abstract should be utilised

as the basis of Consolidated Abstract which should be compiled through a separate Classified

Abstract in which the total State figure under each head shall be worked out and sent to Book

Section on the 18th of each month for incorporation in the State Accounts.



2.12 The accounts of Forest Officers transactions should be incorporated in the accounts of

the month to which they relate and no departure from this rule should be permitted in respect

of the accounts of any division except in unavoidable circumstances, such as very late receipt

of Divisional Officers Cash Accounts.

(Authority:- Para 2.08 to 2.10 of Accounts Code of Accountant General)

2.13 To enable the Accountant maintaining the several Broadsheets to post them, the

schedules should be passed on to concerned Forest Accounts Section after checking the total

amounts in the schedules, with these in the Abstract of receipts and Disbursements and

writing ‘agreed’ under attestation of the Section Officer in token of such a check.

(1) Schedule of cheques drawn 15th of each month

(2) Schedule of Remittances 15th of each month

(3) All other Schedules 5th of the month following the month of account

The accountant should pursue any differences between the figures as per schedules

and those of the Abstracts of Receipts and Disbursements, till they are finally reconciled

under intimation to the accountants maintaining the Broad sheets.

2.14 Reconciliation of Accounts by Department

A summary of the Revenue and Expenditure in Form No. FAC 4 of the different

divisions as well as the Consolidated Account Current for the whole State, will be forwarded

to the Chief Conservator of Forests every month. The Chief Conservator of Forests is

responsible to see that the figures of expenditure of his department are duly reconciled with

those of the A&E Office, and he has to furnish a certificate of reconciliation to the A&E

Office, as well as to Government, by the 20th of the second following month.

Chapter – III Scrutiny of Accounts


CHAPTER – III

SCRUTINY OF ACCOUNTS

3.01 Applicability of Rules

Regarding the procedure for dealing with vouchers and check of the accounts and

drawing up of Objection Statements, the accountant should follow the instructions contained

in the Karnataka Forest Department Code, and the Karnataka Forest Account Code wherever

necessary.

Check of Classification

(1) The first duty in examining an account is to verify that all financial transactions are

properly recorded in the account, and they are allocated to proper heads of account.

(2) Important function of accounts it to verify that no expenditure is classified as

‘Charged’ on the Consolidated Fund, except in accordance with the terms of Constitution,

and conversely that no expenditure which is ‘Charged’ on Consolidated Fund is classified as

‘Voted’.

3.02 It should also ensure that the classification of expenditure either as ‘Capital’ or

‘Revenue’ is correctly done. In determining this classification the detailed instructions

contained in paragraphs 44 to 51 of the Karnataka Forest Account Code, read with paragraph

63 to 72 of M.S.O (tech) Vol. I should be followed.

Chapter – IV


CHAPTER – IV

SECTION – I

4.01 Conservancy and Works

For the purpose of scrutiny, forest expenditure is divided into

a) Works charges and

b) Conservancy, exploitation and other charges

It should be ensured that the expenditure is correctly classified either as capital or

revenue, according to the principles set forth in the C&AG’s Manual of Standing Orders

(Tech) and Karnataka Forest Account Code. The other broad principles of Account laid down

in paragraphs 753 to 756 of Manual of Standing Orders (Tech) – Vol I should also be

followed.

4.02 Abstract of Receipts and Disbursements

The Divisional Account in Form No. FAC 74, shows,

(i) The opening and closing balance of the month

(ii) The revenue and expenditure of the month, classified under the prescribed major,

minor and subheads, the details of revenue/expenditure being available in the

Abstracts of Revenue/Expenditure accompanying the account.

(iii) Totals of cheques drawn, and revenue remitted into treasuries, for which separate

returns are received.

(iv) Recoveries from and advances to contractors in lump sum, as per details shown in the

schedule.

(v) Transactions with other divisions, other departments, etc.

(vi) Recoveries on account of Income Tax, Sales Tax, Forest Development Tax as per

schedules containing the details.

In examining the account the accountant should check the Opening Balance, with the

Closing Balance of the previous month, and compare the Closing Balance with the cash

balance report. The cash balance report should be verified to see that the report has been

Chapter – IV


signed by the Divisional Officer and a certificate to the effect that the balance of cash was

actually in his custody has been recorded by him thereon. In case the cash balance is not

personally verified, it should be ascertained whether the provisions in paras 82 and 83 of the

Karnataka Forest Accounts Code have been duly observed.

The amounts of cheque drawn and of revenue remitted to treasuries, as well as

recoveries from and advances contractors, disbursers should be checked with the schedules,

and marked off as agreed and initialled.

Recoveries on account of Income Tax, Sales Tax, Forest Development Tax, should be

agreed with the schedules and certified as agreed.

SECTION – II

FOREST DEVELOPMENT TAX

4.03 According to Section 98 A of the Karnataka Forest Act 1963, in respect of Forest

produce disposed of by the State Government by sale or otherwise; there shall be levied and

paid to the State Government a tax at the rate of five percent on the amount of consideration

paid therefore. The said tax shall be collected along with such consideration, and shall be in

addition to and not in lieu of any tax payable in respect of such produce under any other law

in force.

4.04 Section 98B of the Act provides for the creation of a Forest Development Fund. The

tax levied and collected under Section 98 A shall be first credited to the Consolidated Fund of

the State and under appropriation duly made by law in this behalf, be entered in and

transferred to the Karnataka Forest Development Fund. Any amounts transferred to the said

Fund shall be “Charged” on the Consolidated Fund of the State.

4.05 The amount at the credit of the said Fund shall not be expended except for the raising

of Forest Plantations and for such other purpose as are ancillary thereto.

4.06 The adjustments for transfer of tax collections to the Fund, and expenditure for raising

plantations from out of the amount at the credit of the Fund, shall be proposed by FAC I,

periodically, “Charges under Live and Dead Stock”.

Chapter – IV


Ground rent for timber not removed

4.07 The timber purchased and paid for must be removed by the purchaser within six

calendar months (not exceeding 6 months) from the date of sale. Failure to comply with this

condition will entail payment of ground rent at the rate of five per cent of the value of the lot

per month or a fraction thereof.

Any material not lifted and lying in the depot after nine calendar months (not

exceeding 9 months) from the date of sale will be liable to be sold at the risk of the original

bidder, without any prior intimation and the sale proceeds will be adjusted towards ground

rent, the balance, if any, being forfeited to Government. If the sale proceeds are not sufficient

to cover the ground rent due, the deficit will be recovered from the defaulting purchases as

arrears of land revenue under Section 109 of the Karnataka Forest Act.

Chapter – V Work and Forest Advances


CHAPTER – V

WORK AND FOREST ADVANCES

5.01 (a) Advances made by a Divisional Forest Officer, to his Subordinate Officers,

who are not authorised to draw cheque against the drawing accounts of the concerned

Divisional Forest Officer, should be accounted for under “Forest Advances”. When an

account of the advance is rendered by the disburser, the amount of the expenditure incurred

should be credited to “Forest Advances” by per contra debit to the appropriate sub head of

account.

(b) Advances made to contractors and suppliers in connection with the execution

of works under the orders of a competent authority should be accounted for under the sub

head of account “Suspense Works Advances” under 2406 Forestry & Wild life.

When an advance is recovered from the contractor, either by work done or in cash, the

amount recovered should be credited in the “Cash Account” under “Works Advances”. If the

recovery is the value of work done, such value will be charged per contra to the appropriate

head of account, the charge being supported by vouchers, detailing the work and the rates, to

be signed by the contractor in proof of his having acknowledged the correctness of the credit

given in this ledger account.

5.02 (a) Recoveries from and payments to contractors and disbursers on account of

“Works Advances” and “Forest Advances”, respectively are detailed in the monthly

statement of advances made to forest subordinates and contractors in Form FAC 68, received

with the monthly accounts. The account should clearly show the month from which each item

is outstanding, the amount due from each Range Officer or other subordinate, and each

contractor against whom advances are outstanding. It should be seen that particulars of

advances are clearly entered in the statement of advances to contractors and disbursers.

(b) At the end of each financial year, that is on 15th May, a certificate from each Range

Officer or other subordinate against whom advances are outstanding on account of

disallowances or unaccounted balances of cheques issued should be obtained by the



Divisional Forest Officer in acceptance of the amounts outstanding in the ledger. The

balances due from contractors should similarly be verified and should be supported by

contractors acceptance receipts for the dues shown in the accounts. The dues, if any, to the

contractors should be borne by the latest bill for work due. The annual statements of

outstanding balances should be accompanied by the subordinates certificates or by receipts

from contractors, acknowledging the unadjusted balance outstanding against them. In the

case of each item the period from which the item is outstanding should be clearly specified,

and brief reasons for the delay in settlement, along with the steps taken to clear them,

explained. The balances outstanding at the end of the year should be proved in the manner set

forth above, and the items comprising the balance analysed clearly.

(c) Advances to contractors, as a rule, are prohibited, and payments should be made for

work actually done. Where, however, the grant of advances is unavoidable, a definite clause

should be inserted in the agreement indicating the conditions for the grant of advances, and

the extent of advance to be made, the period within which it is to be recovered and other

limitations and restrictions are to be imposed.

The amount of first advance that may be granted at the time of commencement of the

work should be in no case exceed 25% of the estimated value of the work expected to be

turned out within the next three months of the grant of the advance, which should be covered

by adequate security.

In the case of urgent works undertaken, in anticipation of formal sanction either of the

works or the rates therefore, a first advance not exceeding twenty five per cent, of the

estimated value of the work, expected to be executed during a month, may at the discretion of

the Divisional Officer, be paid, unavoidable after taking adequate security from the

contractors. Further advances should not granted until and unless the previous advance has

been recovered in full and duly accounted for. Where urgent works are involved, on receipt

of sanction, pending adjustment of previous out standings, fresh advances may be paid,

provided the aggregate amount at any time does not exceed fifty per cent of the estimated

value of the work executed by the party and necessary security has been furnished by the

contractor.



(d) Each Range Forest Officer or other subordinate, to whom advances are made, should

invariably account for the advances, previously drawn before fresh advances are issued. The

maximum advance that could be outstanding with a subordinate at any time should not

exceed twice the security deposit at the credit of the subordinate and those limits may be

exceeded only with the sanction of the conservator of Forests.

(e) The responsibility for the repayment of the advances rests with the disbursers, but the

Divisional Officer, who has granted the advance is primarily responsible for the recovery of

the advances made by him to his subordinates.

The advances should be adjusted within three months, and the Divisional Officer

should immediately arrange for the recovery of such advances remaining unadjusted for over

three months, except as provided otherwise.

5.03 The amounts shown in the monthly account, should be agreed with those shown ad

advance/recovery in the schedule of advances. The opening balances shown should be agreed

with the closing balances of the previous month and certified ‘agreed’.

5.04 The responsibility for the detailed check over ‘Forest Advances’ and ‘Work

Advances’ and for watching recoveries rests with the Forest Officers. It should confine itself

to watching the clearance of balances by means of separate Broad Sheets maintained for the

whole state and to agree them with the figures in the Detailed Book in respect of fresh

advances and with the departmental balances in respect of ‘Work Advances’.

5.05 It is not necessary to include these advances in the objection books or in the objection

statements.

The Broadsheets of Forest Advances and Works Advances should be closed monthly

and submitted to the Branch Officer before the end of the second succeeding month to which

the account relates.

Note: The advances to Forest Officers on personal account, i.e advances on transfer,

advances for purchase of conveyances etc., are not covered by the above instructions.



5.06 Analysis of outstanding advances

All the balance shown in the Broadsheets of advances, should for the purposes of

verification and control be resolved quarterly into items of actual transactions and the details

of individual items should be entered in this quarterly analysis register, which should be

reviewed by the Gazetted Officer. Outstanding balances which are not cleared within a

reasonable period should form the subject of special enquiry.

Chapter – VI Forest Remittances


CHAPTER – VI

FOREST REMITTANCES

6.01 There are four classes of Remittances appearing in forest accounts.

(1) Cheques of Forest Departmental Officers

(2) Payments into Treasuries by Forest Officers

(3) Inter Divisional transfers-transfers between divisions of the Forest Department

(4) Other items-transactions with other department.

6.02 The Forest Accounts Department will receive from the Central Treasury Section,

cheques paid by treasuries, with a covering schedule. The statement of cheques drawn,

showing the number and date and amount of each cheque issued by a Forest Officer during

the month will be received along with the monthly accounts. From the list of cheques drawn

it should be seen that the total of the list agrees with the figures in the monthly account and

the number of cheques is in chronological order. The payments, made in treasuries as per

schedules should be posted against the cheques issued, ensuring that the cheques are in order

in all respects. A Broad sheet in Form ATM 116 has to be maintained showing the cheques

issued, cheques encashed and the balance outstanding. The balance at the end of the month

will be copied in the Remittance Check Register in SY 224 or ATM 91, as may be found

suitable, and clearance watched. After the month’s outstanding balance is analysed, letters in

Form SY 225 should be issued to the Divisional Forest Officers concerned for effecting

reconciliation and clearance of items.

6.03 Similarly, in respect of Remittances into Treasuries, a schedule of Remittances, for

the amounts shown as remitted into the treasury, as per divisional accounts is received from

the Divisional Forest Officers. The Remittance schedule for the amounts received by the

treasuries, as furnished by the District Treasuries, along with the Treasury accounts,

supported by challans, should be compared and details of outstanding worked out and agreed

with the detail book figure. Separate sheets, for debits and credits and a general Broadsheet,

showing both debits and credits are to be maintained in form ATM 117. The outstandings are

worked out and copied down in the Remittances Check Register in Form SY 228, and the



clearance watched by correspondence with the Divisional Forest Officers or District Treasury

Officers, as the case may be.

6.04 The procedure for maintenance of Remittance Check Registers in respect of “Forest

Remittances Payments into Treasuries” is detailed below. In support of the amount classified

under the head “Forest Remittances Payment into Treasuries” in the cash account of the

Forest Divisions, the FA will receive along with monthly accounts, schedules of remittances

made by or on behalf of the department and adjusted by the Division during the month of

account. This is the schedule of Debits. Similarly the schedules of Remittances made into

Treasuries on or after 1.10.1957, sent by the District treasuries along with their monthly

accounts, will be received in FA through the Central Treasury Section. This is the Schedule

of Credits. Each item in the divisional schedule (debits), is paired of with a corresponding

items appearing either in the Treasury schedule (Credit), (if the Remittances pertain to the

same month) or under unadjusted Treasury credits of the respective months in the

Remittances Check Register, (if the remittance pertains to earlier months). Such of the items

as are not paired of in the Debit schedule, are listed out as Unresponded Forest Debits

(UFD’s) and those in the credit schedule as Unadjusted Treasury Credits (UTC’s) for that

month in the Remittance Check Register.

6.05 The debit schedule and credit schedule should be checked for correctness of the total

indicated therein, and if there is any error, the correct total should be worked out, and posted

in the Remittance Check Register which should be closed, as illustrated below:

Opening balance Dr /Cr Rs...................................

Debits (Dr) Rs...................................

From the Divisional schedules -----------------------------

Total Dr / Cr Rs...................................

Treasury Amount

............................... Rs...................................

............................... Rs...................................

............................... Rs...................................

Total Treasury Credits Rs...................................



Add Credits transferred from other Credits (Cr)

Remittance Check Registers Rs............................. Rs.......................

Less Credits transferred to other

Remittance Check Registers Rs............................

----------------------------------------------------------

Total

Closing Balance Dr / Cr Rs................................

6.06 The abstract of the items outstanding as at the close of the month to which the closing

relates, should be drawn up showing therein the number of items and the total amount

pending adjustment separately for UTC’s/UFD’s yearwise for items of previous years, and

monthwise for those of the current year (form of abstract given below). This could be done

by reducing the figures shown in the abstract, relating to the previous month to the extent of

adjustments carried out during the month. The differences between the total of UFD’s and

that of UTC’s worked out from the abstract, should agree with the closing balance arrived at

in the closing of Remittance Check Register.

UTC’s UFD’s

Year No. of items Amount No. of items Amount

1976-77

1977-78

1978-79

1979-80

1980-81

April 81......................................

May 81......................................

Total

Cr........................................

Dr........................................

--------------------------------

Difference Cr/Dr

---------------------------------



6.07 A list of unadjusted debits relating to each divisions should be prepared in

Form SY 227 and sent to the Treasury Officer concerned, for pointing out the corresponding

credits in the Treasury Schedule. Similarly a list of unadjusted treasury credits outstanding

for more than three months should be prepared once a quarter in Form SY 225 showing the

items outstanding for the quarter ending December, March, June and September and

forwarded to the Divisional Forest Officer on the 20th of April, July, October and January.

6.08 At the end of each quarter namely 30th of March, June, September and December, a

division wise statement indicating the number of items and amount outstanding in respect of

each year, should be prepared, in the following proforma, and submitted to the Senior Deputy

Accountant General through the Branch Officer after agreeing the yearwise details with those

in the Remittance Check Register, as per the closing for December, March, June and

September respectively.

.................................... Division

Year No. of Outstanding items Amount Action taken Remarks

1. Credits

2. Debits

6.09 The Credits and Debits as posted in the Remittance Check Registers, should be noted

against the name of the respective divisions in the Broadsheet, and the total Credits/Debits for

the divisions worked out is the Broadsheet figure. Ledger figures for Credits/Debits under the

head of account “Forest Remittance Payment into Treasuries”, should be got recorded in the

Broadsheet by the Book Section. The difference between the Ledger figures and Broadsheet

figures for the month should be analysed separately for credits and debits and a memo of

differences showing the details for the differences should be drawn up. After adjusting the

items (Dr/Cr) of differences pertaining to earlier months cleared during the month, the

progressive difference between Ledger and Broadsheet should be worked out, and an abstract

of yearwise analysis showing the number of items and the amount pending clearance, should

be drawn up in the memo of differences, so as to agree it with the net difference worked out

in the Broadsheet.



6.10 The difference between the Ledger and the Broadsheet, should be cleared by

instituting effective correspondence with the concerned Forest Officer/Treasury

Officer/Section, immediately after the Broadsheet is closed for a particular month.

6.11 The Inter Departmental transaction shall be settled through Forest Departmental

cheques. No Inter Divisional adjustment should be made in regard to any item of forest

revenue. The expenditure incurred in one division on account of another, should at once be

recorded in the accounts of that division, but such expenditure, except in the case of seeds,

seedlings, stumps supplied for regeneration purposes, should be adjusted in due course by

debit to the divisional accounts with a corresponding credit, in which expenditure was first

incurred. Debits and Credits arising out of inter divisional adjustment, should be set off

against the corresponding credits/debits respectively and a note of such agreement noted (in

red ink) by accountant of FA against the relevant entries. A suitable register in Form SY 229

or 230 should be maintained to facilitate watchover unadjusted balances. Separate

Broadsheets will be kept for debits/credits showing the Opening Balance, adjustments

effected, during the month and Closing Balance.

6.12 As regards other items the Accountant should see that there are vouchers accepted by

the Divisional Forest Officer by other Departmental Officers in the case of advice of

debits/credits to the forest department and that the totals of these vouchers agree with the

amount entered in the monthly account. The vouchers accepted by the forest department

should be checked in detail. After scrutiny transfer entries are put up by FA for debits to the

forest department and in the case of credits to the forest department, the accepted bills are

sent to the sections concerned for putting up the transfer entries. The forest account section

should, however, watch that transfer entries are put up in the letter case. Against each item in

the list of ‘other items’, the number if transfer entry in which it is adjusted should be noted

and the unadjusted entries brought on the list of unadjusted items. Broadsheets will be kept

separately for the debit/credits appearing in the Forest Accounts showing the Opening

Balance, the amounts appearing in the Forest Accounts, the amounts adjusted by transfer

entries in the month and the closing balance. Recoveries of over payments under

“Conservancy and Works charges” should be verified with items outstanding in the objection

books.

Chapter – VII Forest Deposits


CHAPTER – VII

FOREST DEPOSITS

7.01 Deposit received by forest officers from purchasers or contractors, as security for the

due fulfilment of the terms of the contract or other purposes, are remitted to the treasury as

Forest Remittances, and classified under the major head 8782 Cash remittances adjustment

between the officers rendering the accounts to the same Accountant General. These are

treated as Forest Deposits in the forest accounts, and accounted for under the major head

“8443 K. Deposits and Advances”. The Forest Deposits the detailed accounts of which are

maintained by the Department, are regulated by the same rules, as applicable to Revenue

Deposits.

7.02 Earnest Money Deposits, paid by contractors as persons purchasing forest produce,

are to be treated as Revenue Deposits and should not appear in the accounts of the officers of

the Forest Department.

7.03 Security Deposit of subordinate should be paid direct into the Postal Savings Bank by

the parties and the Pass Book hypothecated to the department and lodged with the Divisional

Forest Officer.

Note : (i) The amount of security deposit should be calculated on the maximum of the

existing time scale of pay of the Government servant.

(ii) Cashier means one who deals with Government money and important

Government documents.

(iii) Store Keeper means one who deals with office stores such as stationery,

uniform, permit books, receipt books etc.

Chapter – VII Forest Deposits


The scrutiny deposit should be recovered in the manner prescribed below:

I For direct recruit or on promotion to these posts in future,

(a) 6% of the prescribed security to be recovered in monthly instalments of 10% of pay

thus making up cash recovery of 25% of pay.

(b) The balance of 75% to be furnished by the Government servant be recovered either in

cash, or in any other form of security authorised in Articles 333 to 359 of Karnataka Finance

Code, at the option of the official concerned.

II For the existing incumbents

The existing incumbents who have not paid any amount towards security deposits or in cases,

where the amount of security furnished is less than the amount prescribed should make up

81 ¼% of total security within 3 months, and thereafter the pay in monthly instalments at 10

per cent of pay to make up the balance of 18 ¾%

III The Range Forest Officers, in addition to the above should furnish cash security of

Rs.2000/- at the time of recruitment or appointment to the post.

7.04 The Register of Deposit receipts, and the register of repayments, received from the

Forest Officers along with the monthly accounts, will be dealt with in the manner set forth in

Chapter 9 of Section III of MSO (Tech). In addition a Broadsheet should be maintained in

which the totals of debits and credits every month and the opening and closing balances, at

the beginning and at the end of each year should be posted, at the end of each year, the

balances on account of each forest division, in the books, should be verified in communicate

with the Divisional Officer. For this purposes, clearance register (Form KFC 57) and lapsed

statements (KFC 58) will be received from the Divisional Officers, by 15th May of every

year. The verification will be carried out in the manner prescribed in para 354 of

MSO (Tech).

Chapter – VIII Miscellaneous items of work


CHAPTER – VIII

MISCELLANEOUS ITEMS OF WORK

8.01 Periodical review of objections

A periodical review should be made of objections outstanding in the Objection Books of the

A&E Office. A list of objections over three months should be sent to the Divisional Forest

Officers concerned, and an explanation of the cause of the delay ascertained and half yearly

statements of objections are to be forwarded to Government.

8.02 Adhoc Committees have been constituted by the State Government in respect of 10

major departments for expediting clearance of outstanding objection and devise ways and

means for their prompt settlement. The initiative for holding the meeting of the Triangular

Committee, will be taken at the group level, by addressing the Secretary to the Government

of the department concerned. Adequate preparation shall be made by the controlling sections

to discuss the matters relating to all sections Loan Group, Entitlement Group. A report of the

proceedings should be sent to Accountant General after each meeting. The follow up action

should be watched by the Controlling Sections, and the progress reported in the monthly

reports.

8.03 Issue of Circulars

Copies of all circulars issued by this Office to the Divisional Forest Officers, in connection

with the control and scrutiny of forest accounts should be sent to the Conservators of Forests

and Chief Conservator of Forests.

8.04 Annual Review of Working of Forest Divisions

An annual review on the working of the forest divisions to be prepared by FA I every year, as

soon as the accounts of the year are closed and after receipt of information from Audit and

Divisions. Only the more important aspects which require special mention should be included

in the body of the report which should also contain general remarks on the punctuality and

Chapter – VIII Miscellaneous items of work


the submission of returns to this Office, promptness in the disposal of Inspection Reports,

Test Audit Notes, Objection Statements etc.

The report should be supported by the following statements:

1. Statement ‘A’ - Important irregularities noticed during inspection

2. Statement ‘B’ - Miscellaneous irregularities noticed in central audit during the

year under review

3. Statement ‘C’ - Delay in the submission of vouchers, accounts and other returns

to this office

4. Statement ‘D’ - Names of Officers who have held charge during the year and

the number of irregularities of each category noticed during the

period they held charge

5. Statement ‘E’ - Progress in the clearance of outstandings under debts and

remittance heads, for the clearance of which the Divisional

Officers are responsible

6. Statement ‘F’ - Progress in the clearance of Audit Objections

Materials in respect of Statement A,B,D & F are to be obtained from AG (Audit) for

completing this review.

The Review based on the lines, indicated will be furnished to Government of Karnataka, the

Chief Conservator of Forests on 15th September every year.

To facilitate preparation of the annual review it is necessary to maintain a Register showing

the irregularities noticed in A&E office separate pages being allotted for each division.

Materials for this review should be collected from GAD, PF, DC, Pension Verification and

AG(Audit) Sections. A circular letter should be issued to all the Divisional Officers in the

middle of April each year requesting them to forward the necessary material on or before 1st

August every year in a complete manner in Forms FAC 78, 79 and 80.

Appendix - I


APPENDIX – I

(A) Sanctioned Strength of Forest Accounts Sections

Assistant Accounts Officer - Three

Section Officer - One

Senior Accountants - Seventeen

Accountants - Four

Clerks - Nine

(B) Number of Section Three sections (One to be formed)

Forest Accounts Section I

Preliminary check of Divisional Accounts:-

Posting of 0406, 2406 & 4406 Classified and Consolidated Abstracts, Despatching of

Revenue and Expenditure Statements monthly to the Divisions, Watching of Reconciliation,

Review of Balances, Preparation of Annual Review Report, Test Audit Reports maintenance

of Broadsheets of Forest Deposits, Revenue Deposits 850 Forest Advances 87 Departmental

Advances, PF 805 Shimoga, Civil Advances, submitting vouchers and accounts to audit and

watching its return. Despatch of AO 3 Schedule under cheques and remittances into Treasury

to FA II Section. Any other general nature of work relating to Forest Accounts Group.

Forest Accounts Section II

Maintenance of RCR of cheques and remittances into Treasury, Broadsheets in respect of

Forest cheques & Forest remittances, Book transfer, Inter Divisional transfer, Receipt of

cheques and challans from CTS Section & related correspondences, Maintenance of General

Register etc.

(Authority: OO No. D/2/87-88 Forest A/c I/D/2/87-88 dated Nil)

Appendix - II


APPENDIX – II

(See paragraph 1.04)

Sl. No.

Name of Return To whom due When due Authority

PART I – RETURNS DUE TO OUTSIDE AUTHORITIES 1 Circle wise statements of

receipts CCF(Genl) CCF (Dev) & CFS

4th of the 2nd following month

2(12) of O.O.6.55-6.57 dt. 30.9.57

2 Monthly statement of expenditure

CCF(Genl) CCF (Dev) & CFS

4th of the 2nd following month

2(12) of O.O.6.55-6.57 dt. 30.9.57

3 Summary of Revenue & Expenditure

CCF & Conservator of forests of all circles

20th FAD Manual para 2.13

4 Consolidated A/c Current CCF & Conservator of forests of all circles

20th FAD Manual para 2.13

QUARTERLY 5 List of objections

outstanding in the Objection Books for more than six months

Local Govt. 15th May, Aug, Nov & Feb

16th/TA/54-55 dt.7.2.55

6 Despatch of Quarterly Statement of UTCS/ to Divisional Officers

DCF 20th April 20th July 20th October 20th January

7 Report regarding delay in receipt of submission of accounts

Govt 20th April 20th July 20th October 20th January

8 Quarterly Check Register of Broadsheets

B.O 16th April 16th July 16th October 16th January

TM/30 14.10.55

9 Register of Residential Address of Officials


10 TE Book B.O 20th April 20th July 20th November 20th January

AG Order dt.2.4.60

Appendix - II


Sl. No.


11 Register of Misclassification of Accounts Officer


AG’s order dt. 20.11.60

12 Alteration Memo Approved Register


HALF YEARLY 13 Issue of Memos calling for

Completion Reports To all DFOs 10th June &

December FAD Manual Para 4.10

14 Annual review of the working of the Forest Divisions

State Govt. through CCF

15th September FAD Manual Para 8.04

PART II – RETURNS DUE TO BRANCH OFFICERS WEEKLY 1 Register of Urgent Letters

and Telegrams B.O Every Monday

& Tuesday

2 Calendar of Returns B.O 1st Working day

20 TM dt. 4.4.51

3 Purport Register B.O 1st Working day

40 FM dt. 14.5.51

4 Reminder Register B.O 1st Working day

36 TM dt. 1.12.53

5 Confident Purport Register B.O 1st Working day

26 TM dt. 15.12.53

6 Register of suspense steps B.O 1st Working day

41 SM dt. 14.2.57

7 Register of Annual Returns B.O 1st Working day

MONTHLY 8 Late Attendance Memo B.O 1st Working

day 14 ES dt. 13.7.51

9 Sectional Note Books B.O 1st Working day

10 TA/54/55 dt. 3.9.54

10 Register of relations between Audit and Administration

B.O 1st Working day

TA 5/55/56/ dt. 23.6.55

11 Payment of Pensions, Provident Funds, Leave Salary etc to displaced persons

B.O 1st Working day

1 TM dt. 6.4.56

12 Register of review of Consolidated Abstract

B.O 1st Working day

TM/39

13 Register of Advances B.O 5th Book 110-G-40

Appendix - II


Sl. No.


14 Sanction from Contingency Fund

B.O 22nd 26.7.54

15 Absentee Statement B.O 1st, 20th 2 E.S 8.6.54 16 Register of Grant-in-aid B.O 3rd 15 TM 8.6.54 17 Calendar of Returns B.O 5th 20 TM 4.4.51 18 Abstract of Receipts and

disposal of references B.O 5th 61 TM 22.6.51

19 Register of Periodical Adjustment

B.O 5th 20 TM 14.6.52

20 Movement Register S.O 5th 11 records 22.4.55 21 Register of reconciliation of

dept. figures of expenditure with those of Audit Office

B.O 25th 20 TM 30.4.55

22 Registers of Special Recoveries

B.O 5th O.O 5/TA 54/55 27.7.54

23 Register of sanctions accorded by Govt. in relations of Financial Rules

B.O 5th H.A.D dt. 30.4.52

24 Register of Special Audit of important & interesting schemes

B.O 5th 1 EAD dt. 31.8.51

25 Certificate for keeping codes and manuals up to date

B.O 5th 8 TM 27.3.57

26 Correction Book of Manuals

B.O 5th

27 Leave sanctioned statement ES V Last day of the month

2/ES/8/6/54

28 Staff Statement ES I 1st ESI/A2/80-81 593/19.8.80

29 Closing of Objection Books and Adjustment Register

B.O 29th TM/G/8 dt. 8.7.86

30 Clearance of difference under Suspense and Remittance heads

B.O 7th 14 D.M dt. 26.9.51

31 Register of insufficient and irregular sanctions

B.O 8th 82 TM dt. 25.9.61

32 Waiver Register B.O 8th 82 TM dt. 25.9.55 33 Register of Writers off of

Irrecoverable amounts B.O 8th TTA 55-56

18.8.55 34 Register of watching the

clearance of outstanding balances under Debt, Deposit and Remittance heads

B.O 10th 14 TM 55-56 23.1.56

Appendix - II


Sl. No.


35 Register of Completion Report due

B.O 10th F.A.D Manual para 4.10

36 Appropriation Audit Register

B.O 10th 4 A.A dt.10.7.51

37 Register of Treasury Irregularities

B.O 10th 40 TM 7.5.52

38 Register of Check of Land award statements

B.O 10th 16 TM dt. 13.4.52

39 Register of Cases B.O 10th 6 T.A dt. 16.11.53 40 Provisional Payments B.O 10th 10 TM dt.

27.10.55 41 Register of points for

inclusion in Appropriation A/cs and Audit Report

B.O 10th 51 AA dt. 11.7.51

42 Register showing the expenditure on plan scheme for which Central Assistance is received

B.O 15th TM II/11 12.8.71

43 Register of cases referred to HAD

B.O 18th H.A 3/53-54 13.11.54

44 Audit of grant-in-aid given by Govt. of India

B.O 18th 23 TM dt.18.7.51

45 Register of Certificates for payments accepted in lieu of missing vouchers

B.O 18th 67 TM dt. 28.6.53

46 Register of Misclassification by Departments & Treasuries

TM 15th 51 TM dt.12.11.51

47 Certificate regarding the list of cases to be entered in Dictionary of References

TM 15th 10 T.A/54-55 3.9.54

48 Adequacy of disciplinary action taken against Govt. servant concerned in respect of irregularities committed by them

TM 15th A.A 1.5.50 dt. 22.1.55

49 Register of Record of objections waived under clause (b) & (c) & 2(b) of article 248 of Audit Code

TM 15th 9 T.M dated 3.8.54

50 Despatch Register TM 18th 66 TM dt. 26.6.51 51 Register of Objections

outstanding for more than 2 and 6 months

TM 20th 54 TM dt.6.651

52 Register of S.O 20th 41 TM 12.1.53

Appendix - II


Sl. No.


Misclassification in Audit Office

53 Audit Notes B.O Before the end of the following month

Para 15 FAD Manual (old)

54 Work Audit Register B.O Before the end of the following month


55 Deposit Register B.O Before the end of the following month


56 Advance Register B.O Before the end of the following month


57 Register of points for inspection quarterly

B.O 1st Para 9.06 of the FAD Manual

58 Movement Register B.O 5th of April, July, October & January

Order of Accountant General 2.11.60

59 T.E Number Book B.O 20th April, July & October


60 Register of Check of postings in the Consolidated Abstract

B.O 29th of April, July, October & January


61 Register of payment and allowance relating to pre-integration period

B.O 8th April, July, October & January


PART – III RETURNS DUE TO DAG/AG OR OTHER SECTIONS WITHIN THE OFFICE

WEEKLY 1 Abstract of pending letters Sr. DAG(W) Every Monday MONTHLY 2 Register of Relation

between Audit & Administration

W.M 1st T.A5/55-56 28.6.55

3 Absentee Statement ES 1st & 2nd 2 ES 8.6.54 4 Payment of Pensions,

Provident Fund etc to displaced persons

TM 1st 1 TM 6.4.56

5 Register of grants-in-aid TM 3rd 15 TM dt 8.2.56

Appendix - II


Sl. No.


6 Report on the State of work in Forest Audit Section

AG through FAB I

5th Vide C.S.No.7

7 Monthly return showing the date of receipt of accounts compilation thereof

Book II 17th Book/8/82-83 8-113 dt.10.8.82

8 Superintendent’s Certificate of current review of vouchers

Book II 5th Vide C.S.No.7

9 Register of Current Review of Audit

Sr. DAG(W) 5th Vide C.S.No.7

10 Clearance of outstanding under Suspense and Remittance Heads

Book 7th 14 D.M dt. 26.9.57

11 Preliminary Revenue figures

Book 10th 2 book dated 23.11.56

12 List of cases in which reconciliation of departmental figures is in arrears

B.O 25th O.O 16/52-53 13.3.62

13 Register of cases referred to HAD

EPA 18th 3 HAD 53-54 13.11.55

14 Sanctions accorded by Govt. in relaxation of financial rules

EPA 18th 1 HAD 30.4.52

15 Register of Losses and defalcations

W.M 18th 16 T.M 17.2.56

16 Statement of progressive expenditure of the Govt. of Karnataka

A.A.D 10th AA 5-1/57-58 9.11.57

17 Indent of supply of forms Form section 2nd week 15 Forms dt.13.10.51

18 Register of important new and expensive schemes

EPA 15th of 2nd following month

1 HAD 31.8.51

19 Register of misclassification by departments & treasuries

TM 15th 51 TM 12.11.53

20 Statement of official working in the section

ES II 1st

21 Register of reconciliation of departmental figures with those of AG

Sr. DAG 25th 20/TM 30.4.83

22 Consolidated Monthly Accounts

Book/AAD 18th Book 16.4 18.1.70

23 Register of objection outstanding for more than

DAG 20th 82 TM 25.8.51

Appendix - II


Sl. No.


3&6 months 24 Register of

misclassifications in Audit Office

DAG 25th 10 TM 24.4.53

25 Certificate of completion of Audit

W.M 29th Para 3.05 of FAD Manual

QUARTERLY 26 Review of Calendar of

Returns AG through FAD

5th Vide C.S.7

27 Report on the review of balances (State) Finance Accounts

Book 5th April, July, October & January

46 Books 6.10.54

28 Register of Treasury irregularities

TM 10th April, July, October & January

10 TM 7.5.52

29 Register of special recoveries

FAD I 10th April, July, October & January

5 T.A/54-55 27.7.54

30 Clearance of difference under debt, deposit etc, heads

AG through Book

10th April, July, October & January

14 T.A 55-56 dt. 23.1.56

31 Register of record of objections waived under clauses(b) & (c) of Art. 248 of Audit Code

TM 15th April, July, October & January

9 TM 3.8.53

32 Register of relaxation of financial rules under the enabling provisions contain therein

E.P.A 1 HAD 30.1.52

33 Quarterly report AG 3rd January 3rd April 3rd July 3rd October

34 Accounting arrangement in respect of assistance received from Ford Foundation

TM 15th May, August, November & February

30 TM 8.2.57

35 Review of Consolidated Abstract figures by Section Officers

DAG 20th April, July, October & January

9 TM 14.10.53

36 Waiver Register TM 20th April, July, October & January

92 TM 25.9.51

37 Register of adequacy of disciplinary action taken

AAD 20th May, August,

AA!-15/50 22.1.55

Appendix - II


Sl. No.


against government servants concerned in respect of irregularities committed by them

November & February

38 Clearance of outstanding under Suspense Account

DAG 1st May, August, November & February

49 TM 9.11.53

39 Register of Periodical Adjustment

AG through Book


5 TA 54-55 27.7.54

40 Register of objections outstanding in the Objections Book for more than 6 months

AG through FAD I


82 TM 25.9.51

41 Register of insufficient and irregular sanctions

AG through FAD I


82 TM 29.5.51

42 Register of completion reports due

AG through FAD I


Para 23 of FAD Manual

43 Disposal of important cases referred to Government Heads of Department etc

AG through FAD I


34 TM 21.9.53

44 Check register of Broadsheets

Book II 20th April 20th July 20th October 20th January

45 Report on the state of work in the section

FAD I 30th June, September, December & March

18 TM 1.12.54

HALF-YEARLY 46 Register of writes off of

irrecoverable amounts FAD I 10th July,

January 7 TA 55-56

47 Digest of important & interesting cases

EPA 15th September, March

1 H.A.D 3.8.51

48 Certificate of Register of cases

AG through TM

10th June, December

6 T.A 31.8.51

49 Certificate of the correctness of furniture in the section

Records 15th April, November

223 records 6.8.54

YEARLY 50 Certificate to be furnished FAD I April 106 TM 31.5.52

Appendix - II


Sl. No.


by the Section Officer in the review register when new registers are opened

51 Statistics (provisional) TM 20th April 97 TM 1.12.51 52 Statistics (final) TM Within 2

months from the date of closing of March (sup) accounts

97 TM 1.12.51

PART III – YEARLY 53 Transmission of old record

to record section Old records March 46/16-60

54 Review of Balances Book 30th July 55 Grant of award for

meritorious work ES I 15th April ES I

14A/575/16.3.84 56 Finance Accounts

Statement showing cases when details are awaited from Dept/Dy. Officials in connection with reconciliation of balance

AAD 10 July AA II 3-2/79-80 142 26.5.80

57 Materials for the report of C&AG (Civil) statistical paras

20th July Audit Report 81-85-86 31.3.86

58 Staff proposal for inclusion in the Revised estimate & Budget estimate

ES I 15th July ESI/A5/85-86 47/1.7.85

59 Scrutiny of Budget Estimate of the Government of Karnataka

AAD 15th December AA/Avi 151/20.11.85

60 Maintenance of the record of residential address of the staff

ES I 10th July ES I/AG 86-87/86 17.6.86

PART IV – RETURNS DUE FROM OUTSIDE AUTHORITIES OR FROM OTHER SECTIONS OF THIS OFFICE

1 Cash Balance report From all D.F.O’s

1st of the following month

Art 43 MAC Vol III Para 2

2 List of sanctions From, CCP & CP

5th Art 59 of Vol III Part 2

3 Preliminary Revenue figures

From all DFO’s

5th

Appendix - II


Sl. No.


HALF YEARLY 1 Acceptance Certificates From all

D.F.C’s 15th May, November

2 Details of unadjusted balance under forest remittance

From all D.F.C’s

15th May

3 Schedule of rate From all D.F.C’s

15th May

4 Clearance register of deposits

From all D.F.C’s

15th May

5 Statement of Lapsed Deposits

From all D.F.C’s

15th May

6 Settlement of transactions relating to Inter Government transaction

From all D.F.O’s

15th May AC I/G 84-85 455 dt.25.2.85

Chapter – IX Forest User Manual


CHAPTER - IX

FOREST USER MANUAL

9.1 Introduction:

Transactions pertaining to Forest Departments take place through Treasuries as well as through various Forest divisions. Each Forest Division while performing their day-to-day activities requires transacting with various agencies. Payments are made through cheques and receipts are remitted into treasury. These expenditure/receipt transactions are included in the monthly accounts of respective division and submitted to AG office (Forest Section) for consolidation. The monthly compiled Forest Division Accounts are brought by Senior Accounts Clerks/DA’s/messenger or by post to the receiving Forest Accounts Section. 9.2 Getting started: For running the Forest module, first click on the VLC icon and then press ENTER. Then the main screen for VLC (Voucher Level Computerisation) as shown below will be displayed.

Move the mouse pointer on the Modules option and click on it. Then go by the Down ( ) arrow key and press ENTER on Forest Division. Then the forest division screen will be displayed. It will look like this:



9.3 Description of Forest Division Menu:

Here in the Main Menu, five (5) options are given. They are:

• Data Entry • Processing • Supervisory Check • Reports • Change Connection/Exit

Data Entry option is for all types of data entries, which are necessary for generating the outputs. The Data Entry options are:

• Accounting Process • Ledger Figure / Un Posted Items

- Ledger Figure from Treasury (Cheques)

- Ledger Figure from Treasury (Remittances)

- Forest Year wise UP items (initialization)

- Year wise Division wise UP items (initialization)

• Remittances/Cheques



- UTC/UFD/Remittances

- Paid Cheques/Un Paid Cheques

- Pending UTC/UFD

- Pending Paid/Unpaid Cheques

• Broadsheet postings

- Forest Deposits

- Forest Advance

- Departmental Cash Balance

- Book Transfer

- Inter divisional Transfer

- General Provident Fund

• Other Items

- Objection Book

- Forest Advance

- FAC 78

- FAC 79

- FAC 80

- Reconciliation Register

- Lapsed Deposit

- Contingency Fund Register

- Transmission of Vouchers to Audit

- Form 57 Articles 278 of KFAC

For selecting the Data Entry option from the menu, the mouse has to be brought on the option Data Entry and then clicked on it. All the options available under Data Entry will be displayed and the user has to go by Down ( ) arrow key to the option for which data will be entered and press ENTER key on that option for selecting it. Supervisory Check option is for data entries in supervisory level, which are necessary for generating the outputs. The Data Entry options are:

• Selection of Division Month

• SUPERVISOR check and Closing of Division accounts

• Opening of Accounts for DEO or SUPERVISOR



• Deletion of Accounts

Processing option is for processing of the followings:

• Internal Transfer Entry for Works

• Transfer Entry (BOOK CTL)

- Proposed Transfer Entry

- Approval of Proposed Transfer Entry

• Classified Abstract

• Consolidated Abstract

Report option is for generating outputs in a particular format from the input data entered. There are a number of reports in this module. These are:

• Classified Abstract

- Classified Abstract Receipt

- Classified Abstract Payment

- Divisional Classified Abstract

- Detail Head Division wise report

• Remittance into Treasuries (8782)

• Broadsheet

- Forest Advances (8550-00-101)

- Inter Divisional Transfer (8782-00-103)

- Book Transfer (8782-00-103-Hd-IV)

- General PF (8005-01-101)

- Broadsheet of Deposits

- Other Departmental Advances

- Remittance into Treasuries

- Broadsheet of Forest Cheques

- Broadsheet of Cash Balance

• Objection Book Register

• Consolidated Abstract

- Consolidated Abstract (Payment)



- Consolidated Abstract (Receipt)

• Statement

- Statement of 8782 (Head I)

- Statement of 8782 (Head II)

- Excluded Accounts

- Statement of Lapsed Deposits

- Statement of Reconciliation Register

- Statement of Account with discrepancy

- Statement of Wanted Document

- Annual Statement of Wanted Document

- Annual Statement of Newly Formed Divisions

- Statement of Excluded Accounts

• Annual Review of Working of forest Divisions

• Arrears in Annual Verification of stocks

• Arrears in Realisation of Forest Revenue

• Statement G

• Monthly Expenditure Statement

• Quarterly Statement of UTC and UFD

• Status Report

• Forest Outstanding balance – Part I

• Difference of ledger and Broadsheet – Part II

• Forest Outstanding balance – Part III

• Cash Balance Report

• Quarterly Expenditure Statement

• Statement of Reconciliation Register

• Details of Vouchers Sent to Audit

• Diff Between Broadsheet and Ledger

• Quarterly Statement of Forest

• Review of Balances

• Clearance Register of Forest Deposits

• Watch Register For Receipt of Lapsed Deposit



• Pending UTC and UFD Statement (Remittance)

• Pending UTC and UFD Statement (Cheques)

• Quarterly Statement of Balances

For running reports, first the particular report is to be selected by the mouse pointer or the

Down Arrow key (on the keyboard). Then click on it or press ENTER.

Change Connection option allows the user to access the data entry forms under supervisory check category with the supervisory password. The users with the general Data Entry Operator password cannot access the data entry forms under supervisory check category. Once the supervisory data entry is over, the user can switch on to general data entry, processing, reports through Change Connection option with the general Data Entry Operator password. Exit option is for going out of the Public Works Menu to the main VLC menu. Just click on it and then click on the button EXIT or press ENTER key. 9.4 DATA ENTRY FOR FOREST 9.4.1 Selection of Forest Divisions Screen Title: Selection of Forest Divisions How to go to the screen: In the Data Entry option of Forest Menu, select the option: “Accounting Process ” by the mouse and click the pointer on it or press ENTER key from the keyboard. The screen will look like this:



Objective: This screen will help to maintain the Division Code, Month & Year for any divisional accounts. Usage: The form opens with cursor resting at forest division code field. On selection of required forest division code, financial year through LOV and pressing ‘Enter’ key, the query is automatically executed and all the saved records for the selected division and financial year are automatically displayed. The Division Code, division Month & accounting month from the divisional accounts shall be selected from this form for going to detailed screen. If entry is for the first time then selected division code is copied into division code field. The Division Code, division Month & accounting month from the divisional accounts shall be entered in this form. The user has to press the button “NEXT” to move to the next form “Receipt of Divisions Accounts”. Fields to be entered: Name of field Type LOV Valid Entry/ Field size Division Code Mandatory Yes Character (6) Division Month Mandatory Yes Date Validation Checks: The division code entered shall be validated with the forest division master and the division month shall be validated with the division month master. Deletion of Records: If the record entered is wrong and saved then it has to be deleted first and re-entered fresh for the mandatory fields. However the record at the lowest level in hierarchy will be deleted first . For deletion of record, the User will have to place the cursor on the field where the record is displayed either through Tab Key or mouse and then delete the record either by pressing “Del” key through Key-Board or clicking delete iconic ( X ) button through Mouse. Press F10 key or click save iconic button through mouse for saving the record. Query of Records: To get data as per query, user has to perform Enter query either by Query -> Enter from Menu or just pressing F7 key from key board. For example if the user want to query the Major Category, then he has to go to the field Major Category and type 1, after this user has to execute query either by Query -> Execute from Menu or simply press F8 key from key board to get the record. To get all the record user has to do execute query either by Query -> Execute from Menu or simply press F8 key from keyboard to get the record.



Major Output: No direct output is there but the data stored in this form are used together with the data entered through several other forms to produce several reports. Those are mentioned latter. 9.4.2 Receipt of Divisions Account Screen Title: Receipt of Divisions Account How to go to the screen: The user has to press the “NEXT” button of the previous screen (i.e. Selection of Divisions) to move on to the screen Receipt of Divisions Account. The screen will look like this:

Objective: This screen will maintain the receipt date of divisional accounts, due date, reason for delay if any, whether the account is ok for distribution, number of schedule dockets and voucher, opening balance, opening balance based on calculation, closing balance, closing balance based on calculation, remarks. This screen will also maintain the status of the standard documents whether it is accepted or wanted.



Usage: The user shall enter the receipt date of divisional account, due date, reason for delay if any, whether the account is ok for distribution, number of schedule dockets and voucher, opening balance, closing balance and details of standard documents. For first-time entry, the user has to enter both opening balance and opening balance based on calculation. From the next month onwards, the user has to enter only opening balance and the opening balance based on calculation shall be calculated automatically. The closing balance based on calculation shall always be calculated automatically. Once all the data are entered, the user has to press “NEXT” button to move on to next data entry screen Cash Balance. Enterable Fields: Name of field Type LOV Valid Entry/ Field size Receipt Date Optional No Date Due Date Optional No Date Reason for Delay Optional No Character (150) No. of Bundles Optional No Number (6) No. of Schedule Dockets Optional No Number (6) Vouchers Optional No Number (6) Opening Cash Balance Optional No Number (15,2) Closing Cash Balance Optional No Number (15,2) Amount Receipt (in Rs.) Optional No Number (15,2) Amount Payment (in Rs.) Optional No Number (15,2) Major Output: 1. Statement of Wanted Document 2. Annual Statement of Wanted Document 9.4.3 Cash Balance Screen Title: Cash Balance How to go to the screen: The user has to press the “NEXT” button of the previous screen (i.e. Receipt of Divisions Account) to move on to the screen Cash Balance. The screen will look like this:



Objective: The Division Code, Division Month & year, Accounting month & year, Opening balance, Closing balance will come from the screen named Receipt of Divisions Account. Usage: The Grand Total Balance for the division must tally with the Closing Balance of the division for the month. Only then, the NEXT button, when pressed , takes the user to a screen named Cash Account & Classified Abstract. Enterable Fields: Name of field Type LOV Valid Entry/ Field

size Sl. No. Mandatory No Number (10) DD No. Optional No Character (20) DD Date Mandatory No Date Amount Optional No Number (15,2) Remarks & Explanation Mandatory No Character (200) Major Output: 1. Cash Balance Report. 9.4.4 Memo of Receipt and Charges Screen Title: Memo of Receipt and Charges



How to go to the screen: The user has to press the “NEXT” button of the previous screen (i.e. Cash Balance) to move on to the screen Memo of Receipt and Charges. The screen will look like this:

Objective: The details of receipt and payment from the compiled account will be entered through this screen. The Division Code, Division Month & year, Accounting month & year, Opening balance, Closing balance will come from the screen named Cash Balance. Usage:

The compiled account will be entered giving the amount of receipt / expenditure against the detailed heads of account. The Major Head, Sub Major Head, Minor Head, Sub Head, Detail Heads, Object Heads, Receipt/Payment, Charged/Voted, Planned/Non Planned entered will be validated against the respective master data. Validation is provided to prevent entry of receipts against payment heads and vice versa. Total Receipt will be calculated as the sum of Amount Received and Total Charges will be calculated as the sum of Amount Charged under different Major Heads for a Division, for a Month & Year. The account is considered as tallied when the following expression is satisfied. Opening Balance + Total Receipt = Total Charges + Closing Balance The user can proceed to the next screen by pressing NEXT button, only when the account gets tallied. If the account is not tallied the user can use the VIEW button to get the status of the



account major head wise. The VIEW button, when pressed, displays the following screen with major head wise details.

Enterable Fields: Name of field Type LOV Valid Entry/ Field

size Major Head Code Mandatory Yes Character (4) Sub Major Head Code Mandatory Yes Character (2) Minor Head Code Mandatory Yes Character (3) Sub Head Code Mandatory Yes Character (5) Detail Head Code Mandatory Yes Character (5) Object Head Code Mandatory Yes Character (3) Amount Mandatory Yes Number (15,2) Remarks Optional No Character (200) Major Output: 1. Classified Abstract – Receipt 2. Classified Abstract – Payment 9.4.5 Closing of Divisions Account Screen Title: Closing of Divisions Account How to go to the screen:



The user has to press the “NEXT” button of the previous screen (i.e. Cash Account & Classified Abstract) to move on to the screen Closing of Divisions Account. The screen will look like this:

Objective: The objective of this data entry form is to enter accounting month and close the division account. Usage: Accounting month is entered through this for against the current division month. Pressing the button “CLOSE THE DIVISION ACCOUNT” closes the account. The user can close the division account without entering the accounting month and in that event the same shall be entered at supervisory Level.


size Accounting Month Optional Yes Date Major Output: No direct report output is there. It is required to close the division account for several processing. SUPERVISORY LEVEL SCREENS 9.4.06 Selection of Division Account at Supervisory Level Screen Title:- Selection of Forest Division Month



How to go to the screen: In the Forest Menu, select the option: “Change Connection” by the mouse and click the pointer on it or press ENTER key from the keyboard. Then the log on screen shall appear. Then the user has to enter supervisory user name and password and then click the pointer on CONNECT or press ENTER key. Then in the Supervisory Check option of Forest Menu, select the option “Selection of Forest Division Month “ by the mouse and click the pointer on it or press ENTER key from the keyboard. The screen will look like this:

Objective: The objective of this data entry form is to open the division month for data entry and confirm that the division month is checked at supervisory level. Enterable Fields: Name of field Type LOV Valid Entry/ Field size Forest Division Month Mandatory Date Major Output: No direct report output is there. It is required to open the Forest division month for start of data entry. 9.4.07 Checking and Closing of Divisions Account at Supervisory Level Screen Title: Supervisor Check and Closing of Divisions Account How to go to the screen:



In the Forest Menu, select the option: “Change Connection” by the mouse and click the pointer on it or press ENTER key from the keyboard. Then the log on screen shall appear. Then the user has to enter supervisory user name and password and then click the pointer on CONNECT or press ENTER key. Then in the Supervisory Check option of Forest Menu, select the option” Supervisor Check and Closing of Divisions Account “ by the mouse and click the pointer on it or press ENTER key from the keyboard. The screen will look like this:

Objective: The major objective of these forms is to get the records checked by supervisor and to stop any further change of records after closing of accounts. The user has to select the division code and financial year through LOV. On pressing, “Enter” key the records are automatically displayed at lower block. After selecting the required record and pressing right arrow button the detailed screen as shown below appears for supervisory check: -



Usage: The supervisor presses the button “ DIVISION ACCOUNT CHECKED AND BOOKED” if he is satisfied with the correctness of division account entered by DEO. Thus the account is closed and data entry operator cannot change any data. If the DEO has earlier closed the account without entering accounting month, then it can be entered at the supervisory level.

Enterable Fields: Name of field Type LOV Valid Entry/ Field size Accounting Month (If needed) Optional Yes Date

Major Output: No direct report output is there. 9.4.08 Opening of account of DEO or Supervisor Screen Title: Opening of account of DEO or Supervisor How to go to the screen: In the Forest Menu, select the option: “Change Connection” by the mouse and click the pointer on it or press ENTER key from the keyboard. Then the log on screen shall appear.



Then the user has to enter supervisory user name and password and then click the pointer on CONNECT or press ENTER key. Then in the Supervisory Check option of Forest Menu, select the option “Opening of account of DEO or Supervisor “ by the mouse and click the pointer on it or press ENTER key from the keyboard. The screen will look like this: -

Objective: The major objective of above form is to open either the DEO account or supervisor account for any correction. If supervisor account is opened then DEO account is automatically opened. Usage: The user has to select the division code and financial year through LOV. On pressing, “Enter” key the records are automatically displayed at lower block. After selecting the required record, the supervisor has the option for pressing ‘OPEN DEO A/C’ or ‘OPEN SUPERVISOR A/C’. On pressing ‘OPEN DEO A/C’ the account is opened for editing by DEO. On pressing ‘OPEN SUPERVISOR A/C’ the account is opened for editing by DEO as well as supervisor. Major Output: No direct report output is there. 9.4.09 Deletion of accounts Screen Title: Deletion of accounts



How to go to the screen: In the Forest Menu, select the option: “Change Connection” by the mouse and click the pointer on it or press ENTER key from the keyboard. Then the log on screen shall appear. Then the user has to enter supervisory user name and password and then click the pointer on CONNECT or press ENTER key. Then in the Supervisory Check option of Forest Menu, select the option “Deletion of accounts “ by the mouse and click the pointer on it or press ENTER key from the keyboard. The screen will look like this: -

LEDGER FIGURE DATA ENTRY FORMS 9.4.10 Ledger figure from treasury (Cheques) Screen Title: - Ledger figure from treasury (Cheques) How to go to the screen: In the Data Entry option of Forest Menu, select the option “Ledger figure from treasury (Cheques)” by the mouse and click the pointer on it or press ENTER key from the keyboard. The screen will look like as shown below: -



Objective: - The main objective of these forms is to store division wise ledger figures provided by BOOK section. These figures are used in broadsheets for comparison. Usage: - The user has to select treasury code through LOV and the press enter key.All the records for the treasury will be displayed. After selecting the required record and pressing right arrow head button the next form appears as shown below:-



Usage: Division wise ledger figures are entered against a particular treasury code, treasury month and accounting month. Total treasury ledger figures for the month are fetched automatically from the BOOK module.


size Treasury Code Mandatory Yes Character (4) Treasury month Mandatory Yes Date Division Code Mandatory Yes Character (4) Debit Amount Optional No Number (15,2) Major Output: 1. Broadsheet of Forest Cheques 9.4.11 Ledger figure from treasury (Remittances) Screen Title: - Ledger figure from treasury (Remittances)



How to go to the screen: In the Data Entry option of Forest Menu, select the option “Ledger figure from treasury (Remittances)” by the mouse and click the pointer on it or press ENTER key from the keyboard. The screen will look like as shown below: -

Objective: - The main objective of these forms is to store division wise ledger figures provided by BOOK section. These figures are used in broadsheets for comparison. Usage: - The user has to select treasury code through LOV and the press enter key.All the records for the treasury will be displayed. After selecting the required record and pressing right arrow head button the next form appears as shown below: -



Usage: Division wise ledger figures are entered against a particular treasury code, treasury month and accounting month. Total treasury ledger figures for the month are fetched automatically from the BOOK module.

Enterable Fields: Name of field Type LOV Valid Entry/ Field size Treasury Code Mandatory Yes Character (4) Treasury month Mandatory Yes Date Division Code Mandatory Yes Character (4) Credit Amount Optional No Number (15,2) Major Output:

1. Broadsheet of P.W.D Remittances to Treasuries INITIALISATION FORMS 9.4.12 Year wise UP items initialization



Screen Title: - Year wise UP items initialization How to go to the screen: In the Data Entry option of Forest Menu, select the option “Year wise UP items initialization” by the mouse and click the pointer on it or press ENTER key from the keyboard. The screen will look like as shown below: -

Objective: - The main objective of above is to store financial year wise unposted amounts for use in broadsheets of various types. Usage: - The user has to select type of broadsheet from the list shown by list item field. On pressing the iconic button, all the entered records are displayed in lower block. In addition the user can enter the data in above form, which is self-explanatory. 9.4.13 Year wise Division wise UP items initialisation

Screen Title: - Year wise Division wise UP items initialisation

How to go to the screen:



In the Data Entry option of Forest Menu, select the option “Year wise Division wise UP items initialization” by the mouse and click the pointer on it or press ENTER key from the keyboard. The screen will look like as shown below: -

Objective: - The main objective of above is to store financial year wise, division wise unposted amounts for use in broadsheets of various types. Usage: - The user has to select type of broadsheet from the list shown by list item field. On pressing the iconic button, all the entered records are displayed in lower block. In addition the user can enter the data in above form, which is self-explanatory. BROADSHEETS 9.4.14 Remittance into Treasury Screen Title: Forest Challan Entry (UTC/UFD) How to go to the screen:



In the Data Entry option of Forest Division Menu, select the option “Forest Challan Entry (UTC/UFD)” by the mouse and click the pointer on it or press ENTER key from the keyboard. The screens will look like this:



On pressing button “UTC Details” the following screens similar to UFD will appear:-



On pressing “SST DATA” button the following screen will appear:-



Objective: The above forms will be used for entry of pending UFD and UTC statements. Data from the Schedule of Settlement with Treasury (SST) for Remittances will be posted in last form. This can be done for the division, month & year for which the account has already been posted and tallied. This data will be used for generation of broadsheets. 9.4.15 Cheques Issued by Forest Officer Screen Title : Forest Cheques entry – Paid/Unpaid Cheques How to go to the screen: In the Data Entry option of Forest Division Menu, select the option “Forest Cheques entry – Paid/Unpaid Cheques ” by the mouse and click the pointer on it or press ENTER key from the keyboard. The screens will look like as shown below:



On pressing button “PDC Details” the following screens similar to Paid Cheques will appear: -



On pressing “SST DATA” button the following screen will appear:-



Objective: The above forms will be used for entry of pending Paid and Unpaid Cheques statements. Data from the Schedule of Settlement with Treasury (SST) for cheques issued will be posted in this form. This can be done for the division, month & year for which the account has already been posted and tallied. This data will be used for generation of broadsheets. 9.4.16 Pending UFD/UTC Screen Title: Pending UFD/UTC How to go to the screen: In the Data Entry option of Forest Menu, select the option “Broadsheets” and then select option “Pending UFD/UTC” by the mouse and click the pointer on it or press ENTER key from the keyboard. The screen will look like this:



Objective: Details of all pending UFDs and UTCs shall be displayed up to the division month entered in top block. 9.4.17 Pending Paid/Unpaid Cheques Screen Title: Pending Paid/Unpaid Cheques How to go to the screen: In the Data Entry option of Forest Menu, select the option “Broadsheets” and then select option “Pending Paid/Unpaid Cheques” by the mouse and click the pointer on it or press ENTER key from the keyboard. The screen will look like this:



Objective: Details of all pending paid cheques and un paid cheques shall be displayed up to the division month entered in top block. 9.4.18 Forest Deposit Screen Title: Forest Deposit How to go to the screen: In the Data Entry option of Forest Menu, select the option “Broadsheets” and then select option “Forest Deposit” by the mouse and click the pointer on it or press ENTER key from the keyboard. The screen will look like this:



Initially, the user has to select division code and financial year through LOV. After selection of required parameters, user has to press enter key. All the stored records are displayed in the lower block. For new record user can enter in division code and division month fields. LOV is attached with these fields. On pressing right arrowhead button the detailed screen is displayed as shown below: -



Objective: Details against various classes of deposits shall be posted in these forms. This can be done for the division, month & year for which the account has already been posted and tallied. The data entered through above form shall be used for generation of broadsheets. Usage: In the top block of above form only displayed items shall be shown. The figures in red are the ledger figures, which shall be displayed automatically. The sum of amount posted under major head 8443(receipt) in the accounts will appear in the field Head Deposit - Credit. The sum of amount posted under major head 8443 (payment) in the accounts will appear in the field Head Deposit – Debit. The middle block is for the entry of broadsheet amount. After selecting the type of broadsheet, the user shall enter the opening balance (initially), current credit amount and current debit amount. The Opening Balance will be validated against Closing Balance of previous month for the corresponding class of deposit. The Closing Balance is calculated as: - Closing Balance = Opening Balance + Credit Amount – Debit Amount. The difference of broadsheet and ledger figures will be calculated and shown in Un posted amount fields or excess-posted amount fields depending upon the broadsheet amount posted.



The lowest block shall be used for clearance of pending unposted amounts of previous months or years for the division. The clearance amount posted in this block shall be excess posted for the current month of the division. Enterable Fields: Name of field Type LOV Valid Entry/ Field size Division Code Mandatory Yes Character (4) Division month Mandatory No Date Opening Balance Mandatory No Number (15,2) Current Credit Amount Optional No Number (15,2) Current Debit Amount Optional No Number (15,2) Remarks Optional No Character (200) Serial Number Optional No Number (5) Clearance Amount Optional No Number (15,2) Debit/Credit Optional No Character (2) Unposted Division Month Optional No Date Remarks Optional No Character (200) Major Output: 1. Broadsheet of Forest Deposits 9.4.19 Forest Advance Screen Title: Forest Advance How to go to the screen: In the Data Entry option of Forest Menu, select the option “Broadsheets” and then select option “Forest Advance” by the mouse and click the pointer on it or press ENTER key from the keyboard. The screen will look like this:




Objective: Details against forest advance shall be posted in these forms. This can be done for the division, month & year for which the account has already been posted and tallied. The data entered through above form shall be used for generation of broadsheets.



Usage: In the top block of above form only displayed items shall be shown. The figures in red are the ledger figures, which shall be displayed automatically. The sum of amount posted under head 8550-00-101(receipt) in the accounts will appear in the field Forest advance - Credit. The sum of amount posted under head 8550 –00-101(payment) in the accounts will appear in the field Forest advance – Debit. The middle block is for the entry of broadsheet amount. After selecting the type of broadsheet, the user shall enter the opening balance (initially), current credit amount and current debit amount. The Opening Balance will be validated against Closing Balance of previous month for the corresponding class of deposit. The Closing Balance is calculated as: - Closing Balance = Opening Balance + Credit Amount – Debit Amount. The difference of broadsheet and ledger figures will be calculated and shown in Un posted amount fields or excess-posted amount fields depending upon the broadsheet amount posted. The lowest block shall be used for clearance of pending unposted amounts of previous months or years for the division. The clearance amount posted in this block shall be excess posted for the current month of the division. Enterable Fields: Name of field Type LOV Valid Entry/ Field size Division Code Mandatory Yes Character (4) Division month Mandatory No Date Opening Balance Mandatory No Number (15,2) Current Credit Amount Optional No Number (15,2) Current Debit Amount Optional No Number (15,2) Remarks Optional No Character (200) Serial Number Optional No Number (5) Clearance Amount Optional No Number (15,2) Debit/Credit Optional No Character (2) Unposted Division Month Optional No Date Remarks Optional No Character (200) Major Output: Broadsheet of Forest Advance 9.4.20 Departmental cash balance Screen Title: Departmental cash balance How to go to the screen: In the Data Entry option of Forest Menu, select the option “Broadsheets” and then select option “Departmental cash balance” by the mouse and click the pointer on it or press ENTER key from the keyboard. The screen will look like this:



Objective: Details against departmental cash balance shall be posted in these forms. This can be done for the division, month & year for which the account has already been posted and tallied. The data entered through above form shall be used for generation of broadsheets. Usage: In the top block of above form only displayed items shall be shown. The figures in red are the ledger figures, which shall be displayed automatically. The sum of amount posted under major head 8671(receipt) in the accounts will appear in the field Dept Cash - Credit. The sum of amount posted under major head 8671(payment) in the accounts will appear in the field Dept Cash – Debit. The middle block is for the entry of broadsheet amount. After selecting the type of broadsheet, the user shall enter the opening balance (initially), current credit amount and current debit amount. The Opening Balance will be validated against Closing Balance of previous month for the corresponding class of deposit. The Closing Balance is calculated as: - Closing Balance = Opening Balance + Credit Amount – Debit Amount. The difference of broadsheet and ledger figures will be calculated and shown in Un posted amount fields or excess-posted amount fields depending upon the broadsheet amount posted. The lowest block shall be used for clearance of pending unposted amounts of previous months or years for the division. The clearance amount posted in this block shall be excess posted for the current month of the division.




size Division Code Mandatory Yes Character (4) Division month Mandatory No Date Opening Balance Mandatory No Number (15,2) Current Credit Amount Optional No Number (15,2) Current Debit Amount Optional No Number (15,2) Remarks Optional No Character (200) Serial Number Optional No Number (5) Clearance Amount Optional No Number (15,2) Debit/Credit Optional No Character (2) Unposted Division Month Optional No Date Remarks Optional No Character (200) Major Output: Broadsheet of Forest Advance 9.4.21 Book Transfer Screen Title: Book Transfer How to go to the screen: In the Data Entry option of Forest Menu, select the option “Broadsheets” and then select option “Book Transfer” by the mouse and click the pointer on it or press ENTER key from the keyboard. The screen will look like this:




Objective: Data related to book transfer shall be posted in these forms. This can be done for the division, month & year for which the account has already been posted and tallied. The data entered through above form shall be used for generation of broadsheets. Usage: In the top block of above form only displayed items shall be shown. The figures in red are the ledger figures, which shall be displayed automatically. The middle block is for the entry of broadsheet amount. After selecting the type of broadsheet, the user shall enter the opening balance (initially), current credit amount and current debit amount. The closing balance will be calculated automatically. The difference of broadsheet and ledger figures will be calculated and shown in Un posted amount fields or excess-posted amount fields depending upon the broadsheet amount posted. The lowest block shall be used for clearance of pending unposted amounts of previous months or years for the division. The clearance amount posted in this block shall be excess posted for the current month of the division. Enterable Fields:



Name of field Type LOV Valid Entry/ Field size Division Code Mandatory Yes Character (4) Division month Mandatory No Date Opening Balance Mandatory No Number (15,2) Current Credit Amount Optional No Number (15,2) Current Debit Amount Optional No Number (15,2) Remarks Optional No Character (200) Serial Number Optional No Number (5) Clearance Amount Optional No Number (15,2) Debit/Credit Optional No Character (2) Unposted Division Month Optional No Date Remarks Optional No Character (200) Major Output: 1. Broadsheet of Book transfer 9.4.22 Inter Divisional Transfer Screen Title: Inter Divisional Transfer How to go to the screen: In the Data Entry option of Forest Menu, select the option “Broadsheets” and then select option “Inter Divisional Transfer” by the mouse and click the pointer on it or press ENTER key from the keyboard. The screen will look like this:

Initially, the user has to select division code and financial year through LOV. After selection of required parameters, user has to press enter key. All the stored records are displayed in the lower block. For new record user can enter in division code and division month fields. LOV



is attached with these fields. On pressing right arrowhead button the detailed screen is displayed as shown below: -

Objective: Data related to Inter Divisional transfer shall be posted in these forms. This can be done for the division, month & year for which the account has already been posted and tallied. The data entered through above form shall be used for generation of broadsheets. Usage: In the top block of above form only displayed items shall be shown. The figures in red are the ledger figures, which shall be displayed automatically. The middle block is for the entry of broadsheet amount. After selecting the type of broadsheet, the user shall enter the opening balance (initially), current credit amount and current debit amount. The closing balance will be calculated automatically. The difference of broadsheet and ledger figures will be calculated and shown in Un posted amount fields or excess-posted amount fields depending upon the broadsheet amount posted. The lowest block shall be used for clearance of pending unposted amounts of previous months or years for the division. The clearance amount posted in this block shall be excess posted for the current month of the division. Enterable Fields: Name of field Type LOV Valid Entry/ Field size Division Code Mandatory Yes Character (4) Division month Mandatory No Date Opening Balance Mandatory No Number (15,2) Current Credit Amount Optional No Number (15,2) Current Debit Amount Optional No Number (15,2) Remarks Optional No Character (200) Serial Number Optional No Number (5)



Clearance Amount Optional No Number (15,2) Debit/Credit Optional No Character (2) Unposted Division Month Optional No Date Remarks Optional No Character (200) Major Output:

1. Broadsheet of Inter Divisional transfer 9.4.23 General Provident Fund Screen Title: General Provident Fund How to go to the screen: In the Data Entry option of Forest Menu, select the option “Broadsheets” and then select option “General Provident Fund” by the mouse and click the pointer on it or press ENTER key from the keyboard. The screen will look like this:




Objective: Data related to GPF shall be posted in these forms. This can be done for the division, month & year for which the account has already been posted and tallied. The data entered through above form shall be used for generation of broadsheets. Usage: In the top block of above form only displayed items shall be shown. The figures in red are the ledger figures, which shall be displayed automatically. The middle block is for the entry of broadsheet amount. After selecting the type of broadsheet, the user shall enter the opening balance (initially), current credit amount and current debit amount. The closing balance will be calculated automatically. The difference of broadsheet and ledger figures will be calculated and shown in Un posted amount fields or excess-posted amount fields depending upon the broadsheet amount posted. The lowest block shall be used for clearance of pending unposted amounts of previous months or years for the division. The clearance amount posted in this block shall be excess posted for the current month of the division. Enterable Fields: Name of field Type LOV Valid Entry/ Field size Division Code Mandatory Yes Character (4) Division month Mandatory No Date Opening Balance Mandatory No Number (15,2) Current Credit Amount Optional No Number (15,2) Current Debit Amount Optional No Number (15,2) Remarks Optional No Character (200)



Serial Number Optional No Number (5) Clearance Amount Optional No Number (15,2) Debit/Credit Optional No Character (2) Unposted Division Month Optional No Date Remarks Optional No Character (200) Major Output:

1. Broadsheet of GPF 9.4.24 Objection Book Screen Title: Objection Book How to go to the screen: In the Data Entry option of Forest Division Menu, select the “Objection Book” by the mouse and click the pointer on it or press ENTER key from the keyboard. This form consists of two parts as Division and Voucher. The screen will look like this:



Objective: The objection book is maintained to keep track of wanting vouchers/challans and voucher /challans with discrepancies. Data in this form can be entered for the division, month & year for which the account has already been posted and tallied. Usage: This form consist of two parts as Division and Voucher .The Division Code, Month & Year will be entered in the division part. Voucher no., date, amount, status, clearance month & year, amount cleared, action taken will be maintained in the voucher part. Division Code shall be validated from master list. Data for pre computerisation can be entered by pressing the button “ Old Adjustment”. Enterable Fields: Name of field Type LOV Valid Entry/ Field size Division Code Mandatory Yes Character (6) Division Month Mandatory Yes Date Voucher No. Mandatory No Character (20) Doc Type Optional No Character (50) Voucher Date Optional No Date Amount Optional No Number (15,2) Reason Optional No Character(200) Action taken Optional No Character(200) Sl. No. Mandatory No Number (4) Clearance month Mandatory No Date Clearance reference Optional No Character(50)



Clearance Amount Optional No Number (15,2) Major Output: 1. Objection Book Register. 9.4.25 Forest Advance Screen Title: Forest Advance How to go to the screen: In the Data Entry option of Forest Division Menu, select the “Forest Advance” by the mouse and click the pointer on it or press ENTER key from the keyboard. The screen will look like this:

Objective: Data for the Broadsheet - Forest Advances will be posted in this form Division wise. This can be done for the division, month & year for which the accounts has already been posted and tallied. Usage: Division code and month wise RFO agency code & name, opening balance, advance made & recovery and other details of RFO will be entered in this data entry form. Enterable Fields:



Name of field Type LOV Valid Entry/ Field size Division Code Mandatory Yes Character (6) Division Month Mandatory Yes Date Accounting Month Mandatory Yes Date RFO Code Mandatory No Character (20) RFO/ Agency Name Optional No Character (100) Purpose Optional No Character(150) Opening Balance Mandatory No Number (15,2) Adv. Made Optional No Number (15,2) Adv. Rec Optional No Number (15,2) OBA Optional No Number (15,2) Disallowance Optional No Number (15,2) TV/CR No. Mandatory No Character(20) TV/CR Date Mandatory No Date Pertaining Year Optional No Character(9) Amount Mandatory No Number (15,2) Ref. TV No. Optional No Character(20) Major Output: 1. Broadsheet of Forest Advances. 9.4.26 FAC78 (Statement N)

Screen Title: FAC78 (Statement N) How to go to the screen: In the Data Entry option of Forest Division Menu, select the “FAC78 (Statement N)” by the mouse and click the pointer on it or press ENTER key from the keyboard. The screen will look like this:



Objective: Data for Statement ‘N’ of Annual Review will be entered in this form division code wise. Usage: Details of Statement ‘N’ of Annual Review will be entered in this form for respective accounting year.

Enterable Fields: Name of field Type LOV Valid Entry/ Field size Accounting Year Mandatory No Character(9) Serial No. Mandatory No Number (3) Division Code Mandatory Yes Character(6) Consummable Strores Optional No Number (15,2) Stores General Optional No Number (15,2) Equipment Optional No Number (15,2) Sandalwood Works Optional No Number (15,2) Stores Optional No Number (15,2) Tools & Plant Optional No Number (15,2) Live Stocks Optional No Number (15,2) Logs Optional No Number (15,2) Major Output:

1. Arrears in Annual Verification of stocks.

9.4.27 FAC79 (Statement F) Screen Title : FAC79 (Statement F)



How to go to the screen: In the Data Entry option of Forest Division Menu, select “FAC79 (Statement F)” by the mouse and click the pointer on it or press ENTER key from the keyboard. The screen will look like this:

Objective: Data for Statement ‘F’ of Annual Review will be entered in this form division code wise. Usage: Details of Statement ‘F’ of Annual Review will be entered in this form for respective accounting year. Enterable Fields: Name of field Type LOV Valid Entry/ Field size Accounting Year Mandatory No Character (9) Serial No. Mandatory No Number (3) Division Code Mandatory Yes Character (6) Opening Balance Optional No Number (15,2) Demand Raised Optional No Number (15,2) Demand Realized Optional No Number (15,2) Balance Optional No Number (15,2) Remarks Optional No Character (200) Major Output:



1. Arrears in Realization of Forest Revenue 9.4.28 FAC80 (Statement G)

Screen Title: FAC80 (Statement G) How to go to the screen: In the Data Entry option of Forest Division Menu, select “FAC80 (Statement G)” by the mouse and click the pointer on it or press ENTER key from the keyboard. The screen will look like this:

Objective: Data for Statement ‘G’ of Annual Review will be entered in this form division code wise. Usage: Details of Statement ‘G’ of Annual Review will be entered in this form for respective accounting year. Enterable Fields: Name of field Type LOV Valid Entry/ Field size Accounting Year Mandatory No Character (9)



Serial No. Mandatory No Number (3) Division Code Mandatory Yes Character (6) No. of offences at the comm. of the year

Optional No Number (15)

Offences Amount Optional No Number (15,2) No. of cases/offences detected Optional No Number (15) Detected Amount Optional No Number (15,2) No. of cases pending Optional No Number (15) Pending Amount Optional No Number (15,2) Amount Issued Optional No Number (15,2) Major Output: 1. Statement G. 9.4.29 Reconciliation Register Screen Title: Reconciliation Register How to go to the screen: In the Data Entry option of Forest Division Menu, select the “Reconciliation Register” by the mouse and click the pointer on it or press ENTER key from the keyboard. The screen will look like this:

Objective: The Reconciliation register will be maintained to keep track of reconciliation of accounts

division wise. Usage: Data entry in the Reconciliation register will be done against specified classifications and division wise. Enterable Fields:



Name of field Type LOV Valid Entry/ Field size Division Code Mandatory Yes Character (6) Division Month Mandatory Yes Date Classification Mandatory Yes Character (30) Month Due Optional No Date Balance to be Reconc. Optional No Number (15,2) Date of Reconc. Optional Yes Date No of Adj. pnt. out Optional No Number (6) Amount Optional No Number (15,2) Receipt Date of Recons Stmant Optional No Date Month of Adjustment Optional No Date Remarks Optional No Character (200) Refer To purpose TE Optional No Character (20) Major Output: 1. Statement of Reconciliation Register 9.4.30 Lapsed Deposit Screen Title : Lapsed Deposit How to go to the screen: In the Data Entry option of Forest Division Menu, select the “Lapsed Deposit” by the mouse and click the pointer on it or press ENTER key from the keyboard. The screen will look like this:



Objective: Sometimes project/ work may be terminated before completion and consuming the allocated fund as per government directives. Then the unused fund is treated as lapsed deposit and the details of such lapsed deposit are maintained through the above screen. Usage: Detail lapsed deposit are to be entered through this screen for respective division code and division month. Enterable Fields: Name of field Type LOV Valid Entry/ Field size Division Code Mandatory Yes Character (6) Division Month Mandatory Yes Date Year of Lapse Optional No Character (9)



Date of receipt of Lapse Deposit statement

Optional No Date

Sl No Mandatory No Character (4) Dt. of Org. Deposit Optional No Date Original Deposit No Optional No Character (20) Amount Lapsed Mandatory No Number (15,2) No of Refund Bill Optional No Character (20) No of Refund Date Optional No Date Refund Amt Optional No Number (15,2) Remarks Optional No Character (200) Initials of the Officer Optional No Character (50) Major Output: 1. Statement of Lapsed Deposit. 9.4.31 Transmission of Vouchers to Audit Screen Title: Transmission of Vouchers to Audit How to go to the screen: In the Data Entry option of Forest Division Menu, select the “Transmission of Vchrs to Audit” by the mouse and click the pointer on it or press ENTER key from the keyboard. The screen will look like this:

Objective:



Data regarding transmission of Voucher to Audit will be entered through this screen. The receipt will be monitored through this screen. Usage: Details of transmission of Voucher to Audit shall be entered through this screen for respective accounting month and division code and division month wise. Enterable Fields: Name of field Type LOV Valid Entry/ Field size Accounting Month Mandatory Yes Date Division Code Mandatory Yes Character (6) Total No. of Sch. Dockets Optional No Number (4) Total No. of Voucher Optional No Number (4) Date of Transmission to Audit Optional No Date Date of Receipt from Audit Optional No Date Major Output: 1. Details of Voucher Sent to Audit. 9.4.32 Form 57 Article 278 of K.F.A.C. Screen Title: FORM 57 How to go to the screen: In the Data Entry option of Forest Division Menu, select the “Form 57 Article 278 of K.F.A.C.” by the mouse and click the pointer on it or press ENTER key from the keyboard. The screen will look like this:



Objective: Data regarding Form 57 Article 278 of K.F.A.C. will be maintained through this screen. Usage: Details of Form 57 Article 278 of K.F.A.C. shall be entered through this screen for respective division code and division month wise. Enterable Fields: Name of field Type LOV Valid Entry/ Field size Division Code Mandatory Yes Character (6) Division Month Mandatory Yes Date Date of Receipt Mandatory No Date Date of Deposit Mandatory No Date From Whom Received Optional No Character (100) Nature of Deposit Optional No Character (50) Amount of Deposit Optional No Number (15,2) Initials of Officers Optional No Character(50) Date of Repayment Optional No Date Amt. of Repayment Optional No Number (15,2) Major Output : 1. Clearance Register of Forest Deposits.



9.4.33 Contingency Fund Register Screen Title: Contingency Fund Register How to go to the screen: In the Data Entry option of Forest Division Menu, select the “Contingency Fund Register ” by the mouse and click the pointer on it or press ENTER key from the keyboard. The screen will look like this:

Objective: Data regarding contingency fund will be maintained through this screen. Usage: Details of contingency Fund shall be entered through this screen for respective division code and division month wise. TRANSFER ENTRY 9.4.34 TRANSFER ENTRY – BOOK CTL Screen Title: Proposed Transfer Entry Screen Title: Approval of Proposed Transfer Entry The Forest module uses proposed and approval of transfer entry forms for manual transfer entry. The transfer entry forms are explained in BOOK CTL owned by BOOK –II module.



9.4.35 Internal Transfer Entry for Forest In the Data Entry option of Forest Menu, select the “Internal Transfer Entry for Forest” by the mouse and click the pointer on it or press ENTER key from the keyboard. The screen will look like as shown below: -

Objective: The above form is used for the transfer entries within the forest section. Generally used for correcting the misclassification. Usage: The main data entry form is divided into two blocks – viz. Master block (upper block) and child block (lower block). Data entry in the master block: In the master block only following entries are made. • Sub section code • Accounting Month Accounting Month and sub section code are mandatory fields. Section code appears as ‘FA’ by default. Similarly financial year, GTE Number and GTE date are computer generated. The total credit amount should be equal to total debit amount. Unless they are equal, records in the child table will not be saved. Classified flag is used to indicate whether classified abstract for the record has been generated or not. If the classified abstract for the record has been generated i.e. clsf_flag = ‘Y’ then records are locked and cannot be tampered.



Data entry in child block: Details of TE proposals will be entered in this form. First the user will enter the destination sub section code and DR/CR flag. This is followed by entry of entire classification i.e. major head code to object head code, Charged/voted and plan/non-plan flags. Division code, month and amount will entered next. Remarks, if any will be entered at last. Minus amount is to be entered in red field. After completion of entry of one set of records, other set of classifications is entered in a similar fashion. After entry of all classifications, record is saved. Total of Credit plus and minus and also total of Debit plus and minus are added up. These should be equal. If it matches, record will be saved. In case it does not match, it will not be saved. Internal Transfer entry is not allowed if

- Accounting month is not opened - Accounting month is closed - Classified for that month and section is already made

PROCESSING SCREENS 9.4.36 Classified Abstract Screen Title: Classified Abstract How to go to the screen: In the Processing option of Forest Menu, select the “Classified Abstract” by the mouse and click the pointer on it or press ENTER key from the keyboard. The screen will look like as shown below: -



Steps for Processing: This form is used for processing of classified of entries made in forest section. For creating classified abstract, the accounting month in which the Classified Abstract is being done must be open. If it is required to make any change in the works data entry after the classified is done and do the processing again, the steps are: 1. Undo classified through the screen discussed here 2. Go to forest data entry screen and change the data 3. Create classified through the screen discussed here For creating classified abstract, first user has to select and enter the accounting month. The financial Year is automatically displayed on selecting a particular accounting month. Then user has to click on the button ‘Create Classified’ for creating classified abstract. It will also mark the classified flag with ‘Y’ in the classified check flag. If the account month is not yet open or already closed, user cannot carry out classified operation. Similarly for undoing classified abstract for a particular accounting month, enter the accounting month and press the button ‘Undo Classified. This operation removes all the classified data created earlier. But if the accounting month is closed, then user cannot undo the classified.



Enterable Fields: Name of field Type LOV Valid Entry/ Field size Accounting Month Mandatory Yes Date Major Output: 1. Forest Classified Reports 9.4.37 Consolidated Abstract Screen Title: Consolidated Abstract How to go to the screen: In the Processing option of Public Works Menu, select the “Consolidated Abstract” by the mouse and click the pointer on it or press ENTER key from the keyboard. The screen will look like as shown below: -

Steps for Processing: This form is used for processing of consolidation of entries made in works section. The details has been explained in user manual of BOOK –II module. Major Output:

1. Forest Consolidated Reports



9.5 REPORTS

9.5.01 Classified Abstract Receipt Objectives: This report generates Classified Abstract of Receipts of forest divisions for the accounting month. How to Access: To access this report, user has to select option “Classified Abstract Receipt” from the submenu “Classified Abstract” which comes in Report menu. It can be selected by clicking on it or by pressing ENTER on it. Then the Parameter form is displayed where user can select the criteria based on which the report will be run. Parameters: Field Name Type LOV/List Item Source of LOV/List Accounting Month Date LOV TA_CLSF 9.5.02 Classified Abstract Payment Objectives: This report generates Classified Abstract of Payments of forest divisions for the accounting month. How to Access: To access this report, user has to select option “Classified Abstract Payment” from the submenu “Classified Abstract” which comes in Report menu. It can be selected by clicking on it or by pressing ENTER on it. Then the Parameter form is displayed where user can select the criteria based on which the report will be run. Parameters: Field Name Type LOV/List Item Source of LOV/List Accounting Month Date LOV TA_CLSF 9.5.3 Divisional Classified Abstract Objectives: This report generates Classified Abstract of forest divisions and this abstract is generated division code & division month wise. This report is based on the information captured through Forest Cash Accounts and Classified Abstract. When user run this report a parameter form opens where user will select division code & division month. Report will be generated on clicking the run button on standard menu bar. How to Access: To access this report, user has to select option “Divisional Classified Abstract” from the submenu “Classified Abstract” which comes in Report menu. It can be selected by clicking



on it or by pressing ENTER on it. Then the Parameter form is displayed where user can select the criteria based on which the report will be run. Parameters: Field Name Type LOV/List Item Source of LOV/List Division Code Character (6) LOV F_ACC Division Month Date LOV F_ACC 9.5.4 COMPARATIVE STATEMENT FOR MAJOR HEAD - 8782 (REMITTANCES INTO TREASURY AND CHEQUES ISSUED) Objectives: This report generates comparative statement for major head - 8782 (remittances into treasury and cheques issued). The report gets generated treasury code and accounting month wise. This report is based on the information captured through Remittance into Treasury and Cheques issued by FO. When user run this report a parameter form opens where user will select treasury code and accounting month. Report will be generated on clicking the run button on standard menu bar. How to Access: To access this report, user has to select option “Remittances into Treasury (8782)” in Report menu. It can be selected by clicking on it or by pressing ENTER on it. Then the Parameter form is displayed where user can select the criteria based on which the report will be run. Parameters: Field Name Type LOV/List Item Source of LOV/List Treasury Code Character (4) LOV F_CHLN_TR Accounting Month Date LOV F_ACC 9.5.5 Broadsheet of Forest Advances (8550 - 00 – 101) Objectives: This report generates Broadsheet of Forest Advances (8550 - 00 – 101). The report gets generated accounting month wise. This report is based on the information captured through Broadsheet Posting. When user run this report a parameter form opens where user will select accounting month. Report will be generated on clicking the run button on standard menu bar. How to Access: To access this report, user has to select option “Forest Advances (8550-00-101)” from the submenu “Broadsheet” which comes in Report menu. It can be selected by clicking on it or by pressing ENTER on it. Then the Parameter form is displayed where user can select the criteria based on which the report will be run. Parameters: Field Name Type LOV/List Item Source of LOV/List



Accounting Month Date LOV F_ACC 9.5.6 Broadsheet of Inter Divisional Transfer (8782-00-103) Objectives : This report generates Broadsheet of Inter Divisional Transfer (8782-00-103). The report gets generated accounting month wise. This report is based on the information captured through Broadsheet Posting. When user run this report a parameter form opens where user will select accounting month. Report will be generated on clicking the run button on standard menu bar. How to Access : To access this report, user has to select option “Inter Divisional Transfer (8782-00-103)” from the submenu “Broadsheet” which comes in Report menu. It can be selected by clicking on it or by pressing ENTER on it. Then the Parameter form is displayed where user can select the criteria based on which the report will be run. Parameters: Field Name Type LOV/List Item Source of LOV/List Accounting Month Date LOV F_ACC 9.5.7 Broadsheet of Book Transfer (8782-00-103-Hd-IV) Objectives : This report generates Broadsheet of Book Transfer (8782-00-103-Hd-IV). The report gets generated accounting month wise. This report is based on the information captured through Broadsheet Posting. When user run this report a parameter form opens where user will select accounting month. Report will be generated on clicking the run button on standard menu bar. How to Access: To access this report, user has to select option “Book Transfer (8782-00-103-Hd-IV)” from the submenu “Broadsheet” which comes in Report menu. It can be selected by clicking on it or by pressing ENTER on it. Then the Parameter form is displayed where user can select the criteria based on which the report will be run. Parameters: Field Name Type LOV/List Item Source of LOV/List Accounting Month Date LOV F_ACC 9.5.8 Broadsheet of General PF (8005-01-101) Objectives: This report generates Broadsheet of General PF (8005-01-101). The report gets generated accounting month wise. This report is based on the information captured through Broadsheet Posting. This report can be printed/Pre-viewed for accounting month wise. When user run this report a parameter form opens where user will select accounting month. Report will be generated on clicking the run button on standard menu bar.



How to Access: To access this report, user has to select option “General PF (8005-01-101)” from the submenu “Broadsheet” which comes in Report menu. It can be selected by clicking on it or by pressing ENTER on it. Then the Parameter form is displayed where user can select the criteria based on which the report will be run. Parameters: Field Name Type LOV/List Item Source of LOV/List Accounting Month Date LOV F_ACC 9.5.9 Broadsheet Of Deposits Objectives: This report generates Broadsheet Of Deposits. The report gets generated accounting month wise. This report is based on the information captured through Broadsheet Posting. When user run this report a parameter form opens where user will select accounting month. Report will be generated on clicking the run button on standard menu bar. How to Access: To access this report, user has to select option “Broadsheet Of Deposits” from the submenu “Broadsheet” which comes in Report menu. It can be selected by clicking on it or by pressing ENTER on it. Then the Parameter form is displayed where user can select the criteria based on which the report will be run. Parameters: Field Name Type LOV/List Item Source of LOV/List Accounting Month Date LOV F_ACC 9.5.10 Broadsheet Of Other Departmental Advances Objectives: This report generates Broadsheet Of Other Departmental Advances. The report gets generated accounting month wise. This report is based on the information captured through Broadsheet Posting. When user run this report a parameter form opens where user will select accounting month. Report will be generated on clicking the run button on standard menu bar. How to Access: To access this report, user has to select option “Other Departmental Advances” from the submenu “Broadsheet” which comes in Report menu. It can be selected by clicking on it or by pressing ENTER on it. Then the Parameter form is displayed where user can select the criteria based on which the report will be run. Parameters: Field Name Type LOV/List Item Source of LOV/List Accounting Month Date LOV F_ACC



9.5.11 Broadsheet Of Remittances into Treasuries Objectives: This report generates Broadsheet Of Remittances into Treasuries. The report gets generated treasury code & accounting month wise. This report is based on the information captured through Remittances into Treasuries and Forest Cash Accounts & Classified Abstract. When user run this report a parameter form opens where user will select treasury code and accounting month. Report will be generated on clicking the run button on standard menu bar. How to Access: To access this report, user has to select option “Remittances into Treasuries” from the submenu “Broadsheet” which comes in Report menu. It can be selected by clicking on it or by pressing ENTER on it. Then the Parameter form is displayed where user can select the criteria based on which the report will be run. Parameters: Field Name Type LOV/List Item Source of LOV/List Treasury Code Character(4) LOV F_CHLN_TR Accounting Month Date LOV F_ACC 9.5.12 Broadsheet of Forest Cheques Objectives : This report generates Broadsheet of Forest Cheques. The report gets generated treasury code & accounting month wise. This report is based on the information captured through Cheques Issued by FO and Forest Cash Accounts & Classified Abstract. When user run this report a parameter form opens where user will select treasury code and accounting month. Report will be generated on clicking the run button on standard menu bar. How to Access : To access this report, user has to select option “Broadsheet of Forest Cheques” from the submenu “Broadsheet” which comes in Report menu. It can be selected by clicking on it or by pressing ENTER on it. Then the Parameter form is displayed where user can select the criteria based on which the report will be run. Parameters : Field Name Type LOV/List Item Source of LOV/List Treasury Code Character(4) LOV F_CHQ_TR Accounting Month Date LOV F_ACC 9.5.13 Broadsheet of Cash Balance (8671)



Objectives : This report generates Broadsheet of Cash Balance (8671). The report gets generated accounting month wise. This report is based on the information captured through Broadsheet Posting. When user run this report a parameter form opens where user will select accounting month. Report will be generated on clicking the run button on standard menu bar. How to Access : To access this report, user has to select option “Broadsheet of Cash Balance (8671)” from the submenu “Broadsheet” which comes in Report menu. It can be selected by clicking on it or by pressing ENTER on it. Then the Parameter form is displayed where user can select the criteria based on which the report will be run. Parameters : Field Name Type LOV/List Item Source of LOV/List Accounting Month Date LOV F_ACC 9.5.14 Objection Book Register Objectives : This report generates Objection Book Register. The report gets generated division code and division month wise. This report is based on the information captured through Objection Book. When user run this report a parameter form opens where user will select division code and division month. Report will be generated on clicking the run button on standard menu bar. How to Access: To access this report, user has to select option “Objection Book Register” in Report menu. It can be selected by clicking on it or by pressing ENTER on it. Then the Parameter form is displayed where user can select the criteria based on which the report will be run. Parameters: Field Name Type LOV/List Item Source of LOV/List Division Code Character (6) LOV F_OBJ_VCHR Division Month Date LOV F_OBJ_VCHR 9.5.15 Consolidated Abstract (Payment) Objectives : This report generates Consolidated Abstract of Payment for forest. The report gets generated accounting month wise. This report is based on the processed data of information captured through Forest Cash Accounts & Classified Abstract. When user run this report a parameter form opens where user will select accounting month. Report will be generated on clicking the run button on standard menu bar.



How to Access: To access this report, user has to select option “Consolidated Abstract (Payment)” from the submenu “Consolidated Abstract” which comes in Report menu. It can be selected by clicking on it or by pressing ENTER on it. Then the Parameter form is displayed where user can select the criteria based on which the report will be run. Parameters: Field Name Type LOV/List Item Source of LOV/List Accounting Month Date LOV TA_CONS 9.5.16 Consolidated Abstract (Receipt) Objectives : This report generates Consolidated Abstract of Receipt for forest. The report gets generated accounting month wise. This report is based on the processed data of information captured through Forest Cash Accounts & Classified Abstract. When user runs this report a parameter form opens where user will select accounting month. Report will be generated on clicking the run button on standard menu bar. How to Access : To access this report, user has to select option “Consolidated Abstract (Receipt)” from the submenu “Consolidated Abstract” which comes in Report menu. It can be selected by clicking on it or by pressing ENTER on it. Then the Parameter form is displayed where user can select the criteria based on which the report will be run. Parameters: Field Name Type LOV/List Item Source of LOV/List Accounting Month Date LOV TA_CONS 9.5.17 Statement of 8782 (Head I) Objectives: This report generates Statement of 8782 (Head I). The report gets generated accounting month wise. This report is based on the information captured through Remittance into Treasury. When user run this report a parameter form opens where user will select accounting month. Report will be generated on clicking the run button on standard menu bar. How to Access: To access this report, user has to select option “Statement of 8782 (Head I)” from the submenu “Statement” which comes in Report menu. It can be selected by clicking on it or by pressing ENTER on it. Then the Parameter form is displayed where user can select the criteria based on which the report will be run.



Parameters: Field Name Type LOV/List Item Source of LOV/List Accounting Month Date LOV F_ACC 9.5.18 Statement of 8782 (Head II) Objectives: This report generates Statement of 8782 (Head II). The report gets generated treasury code and accounting month wise. This report is based on the information captured through Cheques Issued by FO. This report can be printed/Pre-viewed for treasury code and accounting month wise. When user run this report a parameter form opens where user will select treasury code and accounting month. Report will be generated on clicking the run button on standard menu bar. How to Access : To access this report, user has to select option “Statement of 8782 (Head II)” from the submenu “Statement” which comes in Report menu. It can be selected by clicking on it or by pressing ENTER on it. Then the Parameter form is displayed where user can select the criteria based on which the report will be run. Parameters : Field Name Type LOV/List Item Source of LOV/List Treasury Code Character(4) LOV F_CHQ_TR Accounting Month Date LOV F_ACC 9.5.19 Annual Review of Working of Forest Divisions Objectives: This report generates Annual Review of Working of Forest Divisions. The report gets generated financial year wise. This report is based on the information captured through Receipt of Division’s Account. When user runs this report a parameter form opens where user will select financial year. Report will be generated on clicking the run button on standard menu bar. How to Access: To access this report, user has to select option “Annual Review of Working of forest Div” in Report menu. It can be selected by clicking on it or by pressing ENTER on it. Then the Parameter form is displayed where user can select the criteria based on which the report will be run. Parameters: Field Name Type LOV/List Item Source of LOV/List



Financial Year Character (9) LOV BK_FIN_YR_M 9.5.20 Statement showing Arrears in Annual Verification of stocks Objectives: This report generates statement of arrears in annual verification of stocks of Forest Divisions. The report gets generated accounting year wise. This report is based on the information captured through FAC 78 (Statement ‘N’. When user run this report a parameter form opens where user will select accounting year. Report will be generated on clicking the run button on standard menu bar. How to Access: To access this report, user has to select option “Arrears in Annual Verification of stocks” in Report menu. It can be selected by clicking on it or by pressing ENTER on it. Then the Parameter form is displayed where user can select the criteria based on which the report will be run. Parameters : Field Name Type LOV/List Item Source of LOV/List Accounting Year Character (9) LOV F_ANNUAL 9.5.21 Statement of Arrears in Realisation of Forest Revenue Objectives: This report generates statement of Arrears in Realisation of Forest Revenue of Forest Divisions. The report gets generated accounting year wise. This report is based on the information captured through FAC 79(Statement ‘F’). When user run this report a parameter form opens where user will select accounting year. Report will be generated on clicking the run button on standard menu bar. How to Access: To access this report, user has to select option “Arrears in Realisation of Forest Revenue” in Report menu. It can be selected by clicking on it or by pressing ENTER on it. Then the Parameter form is displayed where user can select the criteria based on which the report will be run. Parameters: Field Name Type LOV/List Item Source of LOV/List Accounting Year Character (9) LOV F_ANNUAL



9.5.22 Statement G Objectives: This report generates Statement G of Forest Divisions. The report gets generated accounting year wise. This report is based on the information captured through FAC 80 (Statement ‘G’). When user run this report a parameter form opens where user will select accounting year. Report will be generated on clicking the run button on standard menu bar. How to Access: To access this report, user has to select option “Statement G” in Report menu. It can be selected by clicking on it or by pressing ENTER on it. Then the Parameter form is displayed where user can select the criteria based on which the report will be run. Parameters: Field Name Type LOV/List Item Source of LOV/List Accounting Year Character (9) LOV F_ANNUAL 9.5.23 Monthly Expenditure Statement Objectives: This report generates Statement of Monthly Expenditure of Forest Divisions. The report gets generated accounting month wise. This report is based on the information captured through Forest Cash Accounts & Classified Abstract. When user run this report a parameter form opens where user will select accounting month. Report will be generated on clicking the run button on standard menu bar. How to Access: To access this report, user has to select option “Monthly Expenditure Statement” in Report menu. It can be selected by clicking on it or by pressing ENTER on it. Then the Parameter form is displayed where user can select the criteria based on which the report will be run. Parameters: Field Name Type LOV/List Item Source of LOV/List Accounting Month Date LOV F_ACC 9.5.24 Quarterly Statement of UTC and UFD Objectives: This report generates Quarterly Statement of UTC and UFD of Forest Divisions. The report gets generated quarter and financial year wise. This report is based on the information captured through Remittance into Treasury and Cheques Issued by FO. When user run this report a parameter form opens where user will select quarter, financial year and remit/chq. Report will be generated on clicking the run button on standard menu bar. How to Access: To access this report, user has to select option “Quarterly Statement of UTC and UFD” in Report menu. It can be selected by clicking on it or by pressing ENTER on it. Then the



Parameter form is displayed where user can select the criteria based on which the report will be run. Parameters: Field Name Type LOV/List Item Source of LOV/List Quarter Character List Item Financial year Character Remit/Chq Character List Item 9.5.25 Status Report Objectives: This report generates Status Report of forest division accounts received. The report gets generated accounting month wise. This report is based on the information captured through Receipt of Divisions Account and Closing of Division’s Account. When user run this report a parameter form opens where user will select accounting month. Report will be generated on clicking the run button on standard menu bar. How to Access: To access this report, user has to select “Status Report” in Report menu. It can be selected by clicking on it or by pressing ENTER on it. Then the Parameter form is displayed where user can select the criteria based on which the report will be run. Parameters: Field Name Type LOV/List Item Source of LOV/List Accounting Month Date LOV F_ACC 9.5.26 Statement of Excluded Accounts Objectives: This report generates Statement of Excluded Accounts of forest divisions. The report gets generated accounting month wise. This report is based on the information captured through Receipt of Divisions Account and Closing of Division’s Account. When user run this report a parameter form opens where user will select accounting month. Report will be generated on clicking the run button on standard menu bar. How to Access: To access this report, user has to select “Excluded Accounts” from the submenu “Statement” which comes in Report menu. It can be selected by clicking on it or by pressing ENTER on it. Then the Parameter form is displayed where user can select the criteria based on which the report will be run. Parameters: Field Name Type LOV/List Item Source of LOV/List Accounting Month Date LOV F_ACC



9.5.27 Forest - Outstanding Balances (Part-I) How to run the report: For running this report, user has to select this report ‘Forest - Outstanding Balances (Part-I)’ from the Report option list. It can be selected by clicking on it or by pressing ENTER on it. Then the Parameter form is displayed where user can select the criteria based on which the report will be run. Objective: The above report will be used for review of Outstanding Balances under Suspense & Remittance Heads (Part-I). Parameters: Field Name Type LOV/List Item Source of LOV/List

Financial Year Character (9) LOV TA_INIT_M Major Head Character (4) LOV TA_INIT_M, MJH_M Sub Major Head Character (2) LOV TA_INIT_M, SMJH_SM Minor Head Character (3) LOV TA_INIT_M, MIH_SM Sub Head Character (5) LOV TA_INIT_M, SBH_SM Detail Head Character (5) LOV TA_INIT_M, DTLH_SM Object Head Character (3) LOV TA_INIT_M, OBJH_SM DR_CR Character (2) LOV TA_INIT_M 9.5.28 ROB - Outstanding Balances under Suspense & Remittance (Part-II) How to run the report: For running this report, user has to select this report ‘ROB - Outstanding Balances under Suspense & Remittance (Part-II)’ from the Report option list. It can be selected by clicking on it or by pressing ENTER on it. Then the Parameter form is displayed where user can select the criteria based on which the report will be run. Objective: The above report will be used for review of Outstanding Balances under Suspense & Remittance Heads (Part-II). It is actually year wise analysis of difference between ledger and broadsheet figures. Parameters: Field Name Type LOV/List Item Source of LOV/List

Financial Year Character (9) LOV TA_INIT_M DR_CR Character (2) LOV TA_INIT_M 9.5.29 ROB - Outstanding Balances under Suspense & Remittance (Part-III)



How to run the report: For running this report, user has to select this report ‘ROB - Outstanding Balances under Suspense & Remittance (Part-III)’ from the Report option list. It can be selected by clicking on it or by pressing ENTER on it. Then the Parameter form is displayed where user can select the criteria based on which the report will be run. Objective: The above report will be used for review of Outstanding Balances under Suspense & Remittance Heads (Part-III). Parameters: Field Name Type LOV Source of LOV/List

Accounting Month Date Financial Year Character (9) B/S required to be maintained

Number

B/S actually maintained Number B/S in arrears Number 9.5.30 Cash Balance Report Objectives: This report generates Cash Balance Report of forest divisions. The report gets generated division code and division month wise. This report is based on the information captured through Cash Balance. When user run this report a parameter form opens where user will select division code and division month. Report will be generated on clicking the run button on standard menu bar. How to Access: To access this report, user has to select option “Cash Balance Report” in Report menu. It can be selected by clicking on it or by pressing ENTER on it. Then the Parameter form is displayed where user can select the criteria based on which the report will be run. Parameters: Field Name Type LOV/List Item Source of LOV/List Division Code Character (6) LOV F_CASH_BAL Division Month Date LOV F_CASH_BAL 9.5.31 Quarterly Expenditure Statement Objectives: This report generates Quarterly Expenditure Statement of forest divisions. The report gets generated quarter wise. This report is based on the information captured through Cash Account and Classified Abstract. When user run this report a parameter form opens where



user will select the Quarter, financial year and accounting month. Report will be generated on clicking the run button on standard menu bar. How to Access: To access this report, user has to select option “Quarterly Expenditure Statement” in Report menu. It can be selected by clicking on it or by pressing ENTER on it. Then the Parameter form is displayed where user can select the criteria based on which the report will be run. Parameters: Field Name Type LOV/List Item Source of LOV/ListQuarter Number List Item Financial Year Character (9) Accounting Month Date 9.5.32 Statement of Lapsed Deposit Objectives: This report generates Statement of Lapsed Deposit for forest division. The report gets generated accounting month and division code wise. This report is based on the information captured through Lapsed Deposit. When user run this report a parameter form opens where user will select accounting month and division code. Report will be generated on clicking the run button on standard menu bar. How to Access: To access this report, user has to select option “Statement of Lapsed Deposit” from the submenu “Statement” which comes in Report menu. It can be selected by clicking on it or by pressing ENTER on it. Then the Parameter form is displayed where user can select the criteria based on which the report will be run. Parameters: Field Name Type LOV/List Item Source of LOV/List Accounting Month Date LOV F_ACC Division Code Character (6) LOV F_LP_DP 9.5.33 Statement of Reconciliation Register Objectives: This report generates Statement of Reconciliation Register for forest division. The report gets generated accounting month wise. This report is based on the information captured through Reconciliation Register. When user run this report a parameter form opens where user will select accounting month. Report will be generated on clicking the run button on standard menu bar. How to Access: To access this report, user has to select option “Statement of Reconciliation Register” from the submenu “Statement” which comes in Report menu. It can be selected by clicking on it or



by pressing ENTER on it. Then the Parameter form is displayed where user can select the criteria based on which the report will be run. Parameters: Field Name Type LOV/List Item Source of LOV/List

Accounting Month Date LOV F_ACC 9.5.34 Contingency Fund Register Objectives: This report generates Statement of Contingency Fund Register for forest division. The report gets generated accounting year wise. When user run this report a parameter form opens where user will select accounting year. Report will be generated on clicking the run button on standard menu bar. How to Access: To access this report, user has to select option “Contingency Fund Register” from the submenu “Statement” which comes in Report menu. It can be selected by clicking on it or by pressing ENTER on it. Then the Parameter form is displayed where user can select the criteria based on which the report will be run. Parameters: Field Name Type LOV/List Item Source of LOV/List

Accounting Year Character (9) 9.5.35 Details of Voucher Sent to Audit Objectives: This report generates Details of Voucher Sent to Audit for forest division. The report gets generated division month wise. This report is based on the information captured through Transmission of Vouchers to Audit. When user run this report a parameter form opens where user will select division month. Report will be generated on clicking the run button on standard menu bar. How to Access: To access this report, user has to select option “Details of Voucher Sent to Audit” in Report menu. It can be selected by clicking on it or by pressing ENTER on it. Then the Parameter form is displayed where user can select the criteria based on which the report will be run. Parameters: Field Name Type LOV/List Item Source of LOV/List

Division Month Date LOV F_T_AUD_SM 9.5.36 Statement of accounts with Discrepancy Objectives:



This report generates Statement of accounts with Discrepancy for forest division. The report gets generated accounting month wise. This report is based on the information captured through Receipt of Divisions Account. When user run this report a parameter form opens where user will select accounting month. Report will be generated on clicking the run button on standard menu bar. How to Access: To access this report, user has to select option “Statement of Acct with discrepancy” from the submenu “Statement” which comes in Report menu. It can be selected by clicking on it or by pressing ENTER on it. Then the Parameter form is displayed where user can select the criteria based on which the report will be run. Parameters: Field Name Type LOV/List Item Source of LOV/List Accounting Month Date LOV F_ACC 9.5.37 Statement of Wanted Document Objectives: This report generates Statement of Wanted Document for forest division. The report gets generated division code and accounting month wise. This report is based on the information captured through Receipt of Divisions Account. When user run this report a parameter form opens where user will select accounting month and division code. Report will be generated on clicking the run button on standard menu bar. How to Access: To access this report, user has to select option “Statement of Wanted Document” from the submenu “Statement” which comes in Report menu. It can be selected by clicking on it or by pressing ENTER on it. Then the Parameter form is displayed where user can select the criteria based on which the report will be run. Parameters: Field Name Type LOV/List Item Source of LOV/List Division Code Character (6) LOV F_RE_DOC Accounting Month Date LOV F_ACC 9.5.38 Annual Statement of Wanted Document Objectives: This report generates Annual Statement of Wanted Document for forest division. The report gets generated accounting year and document name wise. This report is based on the information captured through Receipt of Divisions Account. When user run this report a parameter form opens where user will select accounting year and document name. Report will be generated on clicking the run button on standard menu bar. How to Access:



To access this report, user has to select option “Annual Statement of Wanted Document” from the submenu “Statement” which comes in Report menu. It can be selected by clicking on it or by pressing ENTER on it. Then the Parameter form is displayed where user can select the criteria based on which the report will be run. Parameters: Field Name Type LOV/List Item Source of LOV/List Accounting Year Character (9) LOV BK_FIN_YR_M Document Name Character (150) LOV F_RE_DOC 9.5.39 Annual Statement of Newly Formed / Abolished Division / Merged Division Objectives: This report generates Annual Statement of Newly Formed / Abolished Division / Merged Division of forest. The report gets generated financial year and department code wise. This report is based on the information captured through Forest Division Master. When user run this report a parameter form opens where user will enter financial year and select department code. Report will be generated on clicking the run button on standard menu bar. How to Access: To access this report, user has to select option “Annual Stat. of Newly Formed Division” from the submenu “Statement” which comes in Report menu. It can be selected by clicking on it or by pressing ENTER on it. Then the Parameter form is displayed where user can select the criteria based on which the report will be run. Parameters: Field Name Type LOV/List Item Source of LOV/List Financial Year Character (9) No Department Code Character (3) LOV FDIV_M 9.5.40 Statement of Excluded Accounts Objectives: This report generates Statement of Excluded Accounts. The report gets generated accounting month wise. This report is based on the information captured through Receipt of Divisions Account. When user run this report a parameter form opens where user will select accounting month. Report will be generated on clicking the run button on standard menu bar. How to Access: To access this report, user has to select option “Statement of Excluded Accounts” from the submenu “Statement” which comes in Report menu. It can be selected by clicking on it or by pressing ENTER on it. Then the Parameter form is displayed where user can select the criteria based on which the report will be run. Parameters: Field Name Type LOV/List Item Source of LOV/List



Accounting Month Date LOV F_ACC 9.5.41 Analysis of Difference Between Broadsheet and Ledger Objectives: This report generates Analysis of Difference Between Broadsheet and Ledger in respect of suspense and remittance head for forest division. The report gets generated accounting month wise. When user run this report a parameter form opens where user will select accounting month and broadsheet type. Report will be generated on clicking the run button on standard menu bar. How to Access: To access this report, user has to select option “Diff Between Broadsheet and Ledger” in Report menu. It can be selected by clicking on it or by pressing ENTER on it. Then the Parameter form is displayed where user can select the criteria based on which the report will be run. Parameters: Field Name Type LOV/List Item Source of LOV/List

Accounting Month Date LOV F_ACC Broadsheet Type Character List Item 9.5.42 Quarterly Statement of Forest Objectives: This report generates Quarterly Statement of Forest Advances outstanding against RFOs. The report gets generated Quarter and division code wise. This report is based on the information captured through Forest - Advances (Appendix -D). When user run this report a parameter form opens where user will select division code, from date and to date. Report will be generated on clicking the run button on standard menu bar. How to Access: To access this report, user has to select option “Quarterly Statement of Forest” in Report menu. It can be selected by clicking on it or by pressing ENTER on it. Then the Parameter form is displayed where user can select the criteria based on which the report will be run. Parameters: Field Name Type LOV/List Item Source of LOV/List

Division Code Character (6) LOV F_ADV_DIVM From Date Date To Date Date 9.5.43 Review of Balances Objectives:



This report generates Review of Balances for forest division. The report gets generated financial year wise. This report is based on the information captured through treasury accounting. When user run this report a parameter form opens where user will select financial year. Report will be generated on clicking the run button on standard menu bar. How to Access: To access this report, user has to select option “Review of Balances” in Report menu. It can be selected by clicking on it or by pressing ENTER on it. Then the Parameter form is displayed where user can select the criteria based on which the report will be run. Parameters: Field Name Type LOV/List Item Source of LOV/List

Financial Year Date LOV TA_DDR_SM 9.5.44 Clearance Register of Forest Deposits Objectives: This report generates Clearance Register of Forest Deposits for forest divisions. The report gets generated division code and division month wise. This report is based on the information captured through Form 57 Article 278 of K.F.A.C. When user run this report a parameter form opens where user will select division code and division month. Report will be generated on clicking the run button on standard menu bar. How to Access: To access this report, user has to select option “Clearance Register of Forest Deposits” in Report menu. It can be selected by clicking on it or by pressing ENTER on it. Then the Parameter form is displayed where user can select the criteria based on which the report will be run. Parameters: Field Name Type LOV/List Item Source of LOV/List

Division Code Date LOV F_ADV_DIVM Division Month Date LOV F_ADV_DIVM 9.5.45 Watch Register For Receipt of Lapsed Deposits Objectives: This report generates Watch Register For Receipt of Lapsed Deposits for forest divisions. The report gets generated division code and division month wise. This report is based on the information captured through Lapsed Deposit. When user run this report a parameter form opens where user will select division code and division month. Report will be generated on clicking the run button on standard menu bar. How to Access: To access this report, user has to select option “Watch Register For Receipt of Lapsed Deposits” from the submenu “Statement” which comes in Report menu. It can be selected by



clicking on it or by pressing ENTER on it. Then the Parameter form is displayed where user can select the criteria based on which the report will be run. Parameters: Field Name Type LOV/List Item Source of LOV/List Division Code Character (6) LOV F_LP_DP Division Month Date LOV F_LP_DP 9.5.46 Pending UTC and UFD Statement (Remittance) Objectives: This report generates Pending UTC and UFD Statement (Remittance) for forest divisions. The report gets generated division code and accounting month wise. This report is based on the information captured through treasury remittances. When user run this report a parameter form opens where user will select division code and accounting month. Report will be generated on clicking the run button on standard menu bar. How to Access: To access this report, user has to select option “Pending UTC and UFD Statement (Remittance)” in Report menu. It can be selected by clicking on it or by pressing ENTER on it. Then the Parameter form is displayed where user can select the criteria based on which the report will be run. Parameters: Field Name Type LOV/List Item Source of LOV/List Accounting Month Date Division Code Character (6) LOV 9.5.47 Pending Forest Cheques Objectives: This report generates Pending forest cheques for forest divisions. The report gets generated division code and accounting month wise. This report is based on the information captured through forest cheques. When user run this report a parameter form opens where user will select division code and accounting month. Report will be generated on clicking the run button on standard menu bar. How to Access: To access this report, user has to select option “Pending Forest Cheques” in Report menu. It can be selected by clicking on it or by pressing ENTER on it. Then the Parameter form is displayed where user can select the criteria based on which the report will be run. Parameters: Field Name Type LOV/List Item Source of LOV/List



Accounting Month Date Division Code Character (6) LOV 9.5.48 Quarterly Statement of Balances under remittance heads Objectives: This report generates Quarterly Statement of Balances under remittance heads for forest divisions. The report gets generated quarter wise. When user run this report a parameter form opens where user will select last date of Quarter. Report will be generated on clicking the run button on standard menu bar. How to Access: To access this report, user has to select option “Quarterly Statement of Balances under remittance heads” in Report menu. It can be selected by clicking on it or by pressing ENTER on it. Then the Parameter form is displayed where user can select the criteria based on which the report will be run. Parameters: Field Name Type LOV/List Item Source of LOV/List Last Date of Quarter Date

Corrections to Forest Manual Chapter 2.02-Letter of Credit: Government of Karnataka has dispensed with the system of Letter of Credit in the State

of Karnataka with effect from 1st October 2006 vide Government Order No. FD 92 TAR

2006, Bangalore, Dated 16th September 2006.

manual of forest accounts section

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