Government
of Andhra Pradesh
Forest
Department
|
Ref No. 12060/2004/PMU III/1
Dated.
15-04-2004
|
Office of the Prl. Chief Conservator of
Forests, Tuljabhavan Complex, M.J. Market. Door No. 4-1-714
to 725/1 Hyderabad 500001
|
Sri. S. K. Das IFS
Principal
Chief Conservator of Forests
Circular
No. 4/2004
Sub: AP Forest Department
delegation of financial powers execution of
works through Vana Samrakshana Samithies guidelines issued
reg.
Ref: G.O.Ms. No. 2 EFS&T
(For III) Dept. Dt. 7.1.2004 communicated in Prl.
CCF Rc.No. 39274 / 2004/PMU - III/1 Dt. 7.1.2004
Detailed instructions about the procedure of release of
funds to Government Account of the Vana Samrakshana Samithies
(VSS) for execution of works and accounting at VSS, Range and
Division levels have been issued in the reference cited. In continuation
of these instructions following guidelines are issued for compliance
with immediate effect. These guidelines deal with procedure for
sanctioning VSS works, release and recovery of advances and various
formats for book keeping in VSS works.
- At the beginning of each financial year each VSS will
prepare Annual Work Plan (AWP) in the format enclosed (VA -1).
These AWPs will be forwarded by the concerned FBO/FSO, FRO and
Sub DFO to the DFO. These AWPs will have to be approved by the
respective DFOs. While approving these AWPs the DFOs shall ensure
that the plans are in accordance with approved microplans for
the respective VSSs. If there are any deviations, the DFOs may
consider incorporating and approving them provided they are
in conformity with forest laws and policies in vogue. The targets
contained in the AWPs will then be apportioned to all the 4
quarters of the year depending on the calendar of operations.
- The concerned FROs will then prepare work estimates
for the works included and approved in the AWPs for each VSS
and get them sanctioned by appropriate authority. They must
ensure that estimates are prepared separately for each sub activity
and for each estimate duly identifying key activity as indicated
in the guidelines issued separately in Rc. No
.from this
office for capturing physical progress from the cash accounts.
- At the beginning of each quarter each VSS shall conduct
its managing committee meetings and pass resolution requesting
for release of funds. While
making such a request and passing such resolutions the Managing
committee shall refer to the sanctioned estimates for the concerned
works, amount spent till previous quarter (this would be applicable
for 2nd and subsequent quarters) and amount required for the
respective items of works for the current quarter. To ensure
uniformity model resolution form is prepared and enclosed (VA
2). This can be taken for guidance and wherever necessary,
can be further improved upon. The concerned FROs, FSOs/FBOs
will maintain a watch register in form VA 2A for monitoring
the resolutions and recommendations.
- These resolutions shall be forwarded by the concerned
FBO/FSO,FRO and Sub DFO to the DFO along with their observations
and recommendations. These resolutions should be recorded (copied)
in the meeting and resolution registers available in each VSS.
For sake of clarity a format of Meeting and resolution register
is enclosed (VA- 3).
- Upon receipt of these resolutions along with the recommendations
from the concerned officers of Forest Department as mentioned
above and upon due scrutiny, the DFO will issue proceedings
releasing funds requested for. For the sake of convenience and
as provided for in the reference cited, funds can be released
on a quarterly basis. Release of funds shall be in the form
of cheques or demand drafts basing on the proceedings as detailed
above. For the sake of uniformity, a model format of proceedings
is enclosed (VA 4). If for the purpose of securing demand
drafts, any expenditure is to be incurred, the same shall be
charged towards administrative expenses in a separate estimate
to be prepared at division level and debited to works contingencies.
Copies of these proceedings should be marked to the concerned
FBO/FSO, FRO and Sub DFO for their information and for subsequent
monitoring.
- These releases are to be treated as work advances and
are to be recovered in the following manner:
- Upon issue of proceedings for release of funds as
detailed above cheques or demand drafts will be prepared and
sent to the FRO concerned for handing them over to the respective
VSSs. The FRO upon receipt of these cheques or demand drafts
will arrange for recording them in the Financial Management
module of the FMIS as work advance. He will then send them
to the respective VSSs for depositing in the respective Joint
Accounts (Government Account). The counterfoil of the pay
in slip of the respective bank shall be treated as voucher
for this advance and accordingly recorded in the FMIS and
in the Receipts and Payments register of the VSSs.
- Upon execution of works, vouchers will be prepared
by the VSS (form VA -6) and the work will be recorded by the
concerned FBO/FSO/FRO. These works will then be check measured
by an officer immediately above the officer recording in seniority
of rank. The delegation for recording of works
is Rs. 25,000/- if recording is to be done by FBO and Rs.
50,000/- if recording is done by FSO. If the amount exceeds
this, recording will have to be done by FRO.
- Upon recording of the works, the same shall be check
measured. If recording is done by FBO, check measurement will
be done by FSO and if recording is done by FSO, check measurement
will be done by FRO. If recording is done by FRO, check measurement
will have to be done by Sub DFO and if there is no Sub DFO,
it will have o be done by DFO himself. If check measurement
is done by FSO, FRO will carry out 25% test check. Similarly
DFO and CF will carry out test check separately as provided
in the AP Forest Department Code.
- Upon check measurement, the vouchers / bills will
be sent to the FRO along with M Book (for civil works) or
Plantation journal (for regeneration and other operations).
- The FRO will pass the bills upon scrutiny, for facilitating
payment. He will retain the passed vouchers / bills and send
a list of passed vouchers along with the M Book or plantation
journal to the FBO/FSO who will pass them on to the VSS for
facilitating withdrawal and for making payment.
- Upon receipt of list of passed vouchers / bills, amount
will be drawn from the joint account and Chairperson will
disburse the amount in a Grama Sabha.
- The Chairperson with the help of trained Book keeper
of the VSS and / or the CEW assisting the VSS will then post
the Receipt and Payment register or VSS cash book incorporating
the payments as detailed in the passed vouchers / bills as
detailed in the list of passed vouchers / bills. This will
be a perforated book with two copies. The original copy will
not have perforation and will be retained with the VSS. The
duplicate copy from perforated sheet will be taken out and
sent to FBO/FSO for record. While sending this, the Chairperson
shall get two more copies of the duplicate copies made with
the help of CEW. The duplicate, triplicate and quadruplicate
copies will be sent to the FBO/FSO who while retaining one
copy will send two copes to FRO. FRO will retain one copy
and send one copy to DFO for record. All the copies of Receipts
and Payments register shall be attested by the Chairperson.
- Maintenance of Measurement Books for civil works and
Plantation journal for regeneration and other operations will
be the responsibility of the concerned FBO or FSO associated
with the respective VSS.
- As detailed in para c above the FRO upon passing the
vouchers /bills will retain all the passed vouchers / bills
with him. He will then arrange to record them in the FMIS
in the Financial Management module and send the data so entered
along with the passed vouchers / bills to the DFO through
Sub DFO for further scrutiny and action. Thus entire data
entry of advances and recoveries will be made at Range level.
- All the other instructions contained in the reference
cited and in the A P Forest Department Code shall be followed.
- Release of funds and their recovery by way of work done
shall be recorded and watched in a division ledger (VA 5).
Similarly Sub DFOs, FROs and FSOs/FBOs shall watch the same.
For this purpose they should maintain information in form VA
5A enclosed.
- A model format of voucher for VSS works is given in
VA 6 and format of VSS cash book is given in VA -7.
- Though releases are made on a quarterly basis, monthly
cash accounts are to be obtained from VSSs as per progress of
execution of works. These accounts upon compilation and scrutiny
shall be rendered to the respective Pay and Accounts Officers
as per procedure already prescribed.
- CFs and DFO are requested to conduct training programmes
to all VSS Chairpersons and members of Managing committees,
CEWs and all the staff associated with VSS works on the above
procedure. They should evolve a suitable time table for all
activities detailed above and closely monitor the same.
- Receipt of these instructions shall be acknowledged
by return post.
Sd/- S.K.Das.,
Prl. Chief Conservator of Forests
To,
All the Conservators
of Forests
Copy to all Divisional
Forest Officers, Sub Divisional Forest Officers, Forest Range
Officers, Forest Section Officers, Forest Beat Officers
Copy to all Chairpersons
and Vice Chairpersons and members of Managing Committees of VSSs.
And Community Extension Workers
//t.c.b.o//
Superintendent
Annual Work Plan (VA -1)
Division:
Range: Section:
VSS:
Year:
|
Activity
|
Physical target
|
Financial target
|
Remarks
|
|
Training programmes conducted at VSS level
|
|
|
|
|
|
|
Forest
management operations
|
|
Rejuvenation of degraded teak forests
|
|
Advance operations
|
|
|
|
|
Creation
|
|
|
|
|
Ist year maintenance
|
|
|
|
|
2nd year maintenance
|
|
|
|
|
SMC works
|
|
|
|
|
Fire management works
|
|
|
|
|
Rejuvenation of degraded misc. forests
|
|
Advance operations
|
|
|
|
|
Creation
|
|
|
|
|
Ist year maintenance
|
|
|
|
|
2nd year maintenance
|
|
|
|
|
SMC works
|
|
|
|
|
Fire management works
|
|
|
|
|
Rejuvenation of degraded bamboo forests
|
|
Advance operations
|
|
|
|
|
Creation
|
|
|
|
|
Ist year maintenance
|
|
|
|
|
2nd year maintenance
|
|
|
|
|
SMC works
|
|
|
|
|
Fire management works
|
|
|
|
|
Rejuvenation of degraded red sanders forests
|
|
Advance operations
|
|
|
|
|
Creation
|
|
|
|
|
Ist year maintenance
|
|
|
|
|
2nd year maintenance
|
|
|
|
|
SMC works
|
|
|
|
|
Fire management works
|
|
|
|
|
Plantation of NTFPs etc. On plain lands
|
|
Advance operations
|
|
|
|
|
Creation
|
|
|
|
|
Ist year maintenance
|
|
|
|
|
2nd year maintenance
|
|
|
|
|
SMC works
|
|
|
|
|
Fire management works
|
|
|
|
|
Plantation of NTFPs etc. along slopes
|
|
Advance operations
|
|
|
|
|
Creation
|
|
|
|
|
Ist year maintenance
|
|
|
|
|
2nd year maintenance
|
|
|
|
|
SMC works
|
|
|
|
|
Fire management works
|
|
|
|
|
Afforestation with medicinal plants
|
|
Advance operations
|
|
|
|
|
Creation
|
|
|
|
|
Ist year maintenance
|
|
|
|
|
2nd year maintenance
|
|
|
|
|
SMC works
|
|
|
|
|
Fire management works
|
|
|
|
|
Harvesting operations
|
|
|
|
|
Nursery works
|
|
|
|
|
Village /Tribal
development activities
|
|
Development of infrastructure
|
|
|
|
|
Income Generation Activities
|
|
|
|
|
Resettlement Action Plan
|
|
R&R Grant
|
|
|
|
|
Training activities
|
|
|
|
|
Income Generating activities
|
|
|
|
|
Administrative costs like contingencies,
facilitation, meeting expenses etc.
|
|
|
|
|
|
|
Total
|
|
|
|
The above works have been incorporated after
discussing in the meeting of the VSS held on ----------------.
Chairperson (signature)
Vice Chairperson (signature)
Managing committee members (signature)
Forwarded after scrutiny for approval
Forest Beat Officer / Forest Section Officer
(signature)
Forest Range Officer (signature) Sub Divisional Forest Officer(signature)
Resolution
of VSS for release of funds (Fund application) (VA-2)
Division:
Range: Section:
VSS:
Year: Quarter: (indicate months included)
The managing committee of the VSS ------------
its meeting held on ----------resolved to request the DFO ------------------for
release of funds as detailed below:
|
Activity
|
Total outlay for the year
|
Amount released till previous quarter
|
Expenditure till previous quarter
|
Balance available
|
Funds now required
|
Remarks
|
|
Training programmes conducted at VSS level
|
|
|
|
|
|
|
|
|
|
Forest management operations
|
|
Rejuvenation of degraded teak forests
|
|
Advance operations
|
|
|
|
|
|
|
|
Creation
|
|
|
|
|
|
|
|
Ist year maintenance
|
|
|
|
|
|
|
|
2nd year maintenance
|
|
|
|
|
|
|
|
SMC works
|
|
|
|
|
|
|
|
Fire management works
|
|
|
|
|
|
|
|
Rejuvenation of degraded misc. forests
|
|
Advance operations
|
|
|
|
|
|
|
|
Creation
|
|
|
|
|
|
|
|
Ist year maintenance
|
|
|
|
|
|
|
|
2nd year maintenance
|
|
|
|
|
|
|
|
SMC works
|
|
|
|
|
|
|
|
Fire management works
|
|
|
|
|
|
|
|
Rejuvenation of degraded bamboo forests
|
|
Advance operations
|
|
|
|
|
|
|
|
Creation
|
|
|
|
|
|
|
|
Ist year maintenance
|
|
|
|
|
|
|
|
2nd year maintenance
|
|
|
|
|
|
|
|
SMC works
|
|
|
|
|
|
|
|
Fire management works
|
|
|
|
|
|
|
|
Rejuvenation of degraded red sanders forests
|
|
Advance operations
|
|
|
|
|
|
|
|
Creation
|
|
|
|
|
|
|
|
Ist year maintenance
|
|
|
|
|
|
|
|
2nd year maintenance
|
|
|
|
|
|
|
|
SMC works
|
|
|
|
|
|
|
|
Fire management works
|
|
|
|
|
|
|
|
Plantation of NTFPs etc. On plain lands
|
|
Advance operations
|
|
|
|
|
|
|
|
Creation
|
|
|
|
|
|
|
|
Ist year maintenance
|
|
|
|
|
|
|
|
2nd year maintenance
|
|
|
|
|
|
|
|
SMC works
|
|
|
|
|
|
|
|
Fire management works
|
|
|
|
|
|
|
|
Plantation of NTFPs etc. along slopes
|
|
Advance operations
|
|
|
|
|
|
|
|
Creation
|
|
|
|
|
|
|
|
Ist year maintenance
|
|
|
|
|
|
|
|
2nd year maintenance
|
|
|
|
|
|
|
|
SMC works
|
|
|
|
|
|
|
|
Fire management works
|
|
|
|
|
|
|
|
Afforestation with medicinal plants
|
|
Advance operations
|
|
|
|
|
|
|
|
Creation
|
|
|
|
|
|
|
|
Ist year maintenance
|
|
|
|
|
|
|
|
2nd year maintenance
|
|
|
|
|
|
|
|
SMC works
|
|
|
|
|
|
|
|
Fire management works
|
|
|
|
|
|
|
|
Harvesting operations
|
|
|
|
|
|
|
|
Nursery works
|
|
|
|
|
|
|
|
Village /Tribal
development activities
|
|
Development of infrastructure
|
|
|
|
|
|
|
|
Income Generation Activities
|
|
|
|
|
|
|
|
Resettlement Action Plan
|
|
R&R Grant
|
|
|
|
|
|
|
|
Training activities
|
|
|
|
|
|
|
|
Income Generating activities
|
|
|
|
|
|
|
|
Administrative costs like contingencies,
facilitation, meeting expenses etc.
|
|
|
|
|
|
|
|
|
|
Total
|
|
|
|
|
|
|
It
is requested to release the above funds to Joint account No.--------------held
in ------------(name of bank)
Chairperson
(signature)
Vice Chairperson (signature)
Managing committee members (signature)
Forwarded after scrutiny with recommendation
to release
Forest Beat Officer / Forest Section Officer
(signature)
Forest Range Officer (signature)
Sub Divisional Forest Officer (signature)
Watch
register for recommending advances to VSS (VA -2A)
Division:
Range: Section:
|
Name of VSS
|
SO No.
|
Item of work
|
Total amount sanctioned
|
Unspent amount by end of previous month
|
Amount now requested
|
Amount recommended for release
|
|
1
|
2
|
3
|
4
|
5
|
6
|
7
|
Register
Of Meeting And Resolutions:(V.A.3)
Name of the V.S.S. Beat Section:
Range: Division;
|
Sl.No.
|
General Body meeting/Managing
Committee Meeting
& Date of Meeting.
|
Names of
Members
Who attended the meeting
|
Signature/
Left Hand
Thumb
Impression
|
Details of resolution
Passed.
|
Action taken
(If action is taken, it shall be informed
in next meeting and entered)
|
|
1
|
2
|
3
|
4
|
5
|
6
|
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Form
for release of funds (VR -4)
Rc.No.-------------Dt---------- Office of the Divisional Forest Officer
-------
Present:
Sri -----------------
Sub: APCFM Project Execution of works during
20 -- - -- - release of funds regarding.
Ref: 1. Resolution dated ---------from-------------VSS
OF -----------Section ----------Range-----------Division (insert
as many references as no. resolutions)
2.
Letter dt. ------------from -------------FRO -----------------
(insert as many references as no. resolutions)
In
the reference 1st cited, resolutions have been received
from VSSs for release of funds for execution of works that are
covered by sanction. The same have been recommended by FRO---------in
the reference 2nd cited. Upon due scrutiny of these
resolutions and in view of the recommendations as detailed above
following funds are hereby ordered to be released to the joint
accounts of the VSSs as detailed below as advances for execution
of works for which funds have been sought:
|
Sl. No.
|
Range
|
Name of VSS
|
Account No. and Name of Bank
|
SO No. and date
|
Total amount sanctioned
|
Items of works for which funds are now
released
|
Amount of fund released
|
|
1
|
2
|
3
|
4
|
5
|
6
|
7
|
8
|
The above releases are
for the --------quarter covering months (-------------------).
The above funds are
to be utilized for the works sanctioned in the respective SOs
as detailed above and there shall be no deviation to this.
These funds shall be
treated as advance and the same shall be recovered by way of work
done in the manner prescribed in G.O.Ms. No. 2 EFS&T (For
III) Dept. Dt. 7.1.2004
Divisional Forest Officer
To,
The Chairperson
------------------VSS, ---------Section -----------Range
along with Cheque /DD No.-------------Dt. ---------------drawn
on -----------, -----------
Copy to Sub DFO -----------/FRO -----------/
FSO ------------- FBO ------------
Copy to Accounts Superintendent -----------Copy
to ----------section
Division Level Ledger For Receipt
And Payment of VSS (V.A. - 5)
Page :
VSS:
Joint Account No.
V.S.S.Code:
Name of Bank :
Section:
Range:
Division.
Year:
|
Details
of Receipts.
|
Details
of Expenditure
|
|
1
|
2
|
3
|
4
|
5
|
6
|
7
|
8
|
9
|
10
|
|
Date
|
Proc.No.of Divisional Forest Officer.
|
Date
|
Details of amount sanctioned
(Rs.)
|
Cheque/
D.D.No.
& Date
|
Date
|
Vr.No.
|
Mode of payment Cash/Cheque
No..
|
Details of amount paid.
|
Page No.of VSS.Cash
Book.
|
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Total receipts by end of Month:
.Rs..
|
Total expenditure by end of Month:
.Rs.
|
|
|
Balance at the end of Month:
.. Rs.
|
Divisional Forest Officer.
Watch
register for receipt and passing of vouchers / bills (VA 5 A)
(to
be maintained by FBO, FSO, FRO)
Division:
Range:
Section:
|
Month
|
SO No.
|
Item of work
|
Unspent amount by end of previous month
|
Amount recovered through vouchers
|
Balance to be recovered
|
|
|
|
|
|
Vr. No.
|
Amount
|
|
|
1
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2
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3
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4
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5
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6
|
7
|
Voucher
/ Bill format VA 6
Voucher / Bill No. ----------- Date
------------
Division: --------
Range: ------- Section:
------------ VSS: --------------
Scheme: --------------
Head of Account: ----------------- (to be filled by
FSO/FRO)
S. O. No.: --------
Date: ----------
MOU No.:-----
Date: --------
Nature /Item of Work: -----------------------------------------------------------------------------
Period of execution: ---------------------------
Quantity of work: ----------Unit: ------ (give
measurement as applicable)
Unit Rate: ----
Measured by: --------------Date of measurement:
------ M. Book Page No.: ------
Check measured by: --------------- Date of check measurement: ----------
Amount: ------------- (In words as well as
in figures)
Name/s of payees: refer page no. of Muster
register (Book No.
Page No. )
Paid by me
Chairperson
Witnesses:
1.
2.
----------------------------------------------------------------------------------------------------------------
To
be filled up by FSO / FRO
Passed for Rs. ------------------ (Rupees ----------------------------------in
words)
Date:
Forest Section Officer/ Forest Range Officer
----------------Section/Range
Hand
Receipt (VA - 6A)
Paid by cash
Voucher No.
Paid by me Dated:
Paid by cheque
Paid by cheque
Received from
.
the sum of Rs(
)in
words
..
Name of work/.purpose
for which payment is made
Date:
..
Witnesses: Signature of
payee.
VSS
Cash Book (VA 7)
(Receipts
and Payments Register)
VSS:
VSS Code:
Section:
Range:
Division:
Year:
Month:
|
Date
|
Receipts
|
Payments
|
|
|
Amount
|
Cheque /DD No. and Date
|
From whom
|
Purpose
|
Resolution No. and date
|
Amount
|
To whom paid
|
Vr. No.
|
Purpose of payment
|
|
1
|
2
|
3
|
4
|
5
|
6
|
7
|
8
|
9
|
10
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Chairperson (signature)
Vice Chairperson (signature)