( 115A ) 







Chapter III. 



CHECKING AND CONTROL. 



10. The accounts procedure is given very fully in chapter XIX Accounts, 

 of the Famine Code. Buh a brief summary of the main outlines, 

 as far as they concern the Divisional Forest Officer and his Range 

 Officers, will possibly prove of assistance, as the procedure is very 

 different to ordinary Forest Accounts. The system is based on a 

 permanent fixed advance. Everyone has an advance of varying 

 size, i.e., a Works Manager has an advance equal to three days' 

 expenditure (Rs. 100 to 300) received from his Range Officer. A 

 Range Officer has an advance equal to ten days' expenditure 

 (Rs. 2,000 to 4.000). He keeps some in cash and advances some to 

 his Works Managers, who draw on him for more when their 

 ailottment is spent. 



The Divisional Forest Officer has a fairly large advance 

 (Rs. 12,000) which he distributes to his Range Officers and a little 

 to his famine head clerk. 



Every Saturday afternoon Works Managers prepare the 

 consolidated weekly summary for their work and submit to their 

 Range Officer. He consolidates for his range and submits to the 

 Divisional Famine Officer on Sunday morning. The consolidated 

 accounts for the division have to be ready and submitted to 

 Colleotorate on Monday morning. Obviously there is no scope 

 for dilatoriness or unpunctuality. Then on Monday the exact 

 amount of the weekly expenditure is obtained from the Treasury 

 and distributed exactly according to their accounts to Range 

 Officers. Thus everyone is again in receipt of his full permanent 

 advance, and so it goes on week after week. 



There are, of course, no monthly accounts. The audit of 

 accounts is done in the Collector's office. 



11. The Divisional Forest Officer is solely responsible for all 

 technical details, for the character and quantity of the work done, 

 for the fixing of tasks, for the laying-out and construction of 

 bandhs and all similar details. He is also very largely responsible 

 for the due observance of Famine Code Procedure, but in this he is 

 largely helped by the Collector and his inspecting officers, who 

 bring to notice mistakes in procedure. 



For Forest famine works intense supervision and continual 

 surprise inspections are absolutely essential, more so than for any 



The figures of advances show the amounts given out in the Etawab 1919 

 famine, to give home idea oi their u 





