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Government of Sikkim · Forest & Environment Department
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Office of the Divisional Forest Officer
Forest & Environment Department
Government of Sikkim
Namchi.
TERRITORIAL DIVISION. ACCOUNTS SECTION:

Monthly Expenditure Statement (M.E.S.)

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NAME OF OFFICE Forest Territorial Namchi
SELECTED MONTH August '26
DRAWING & DISBURSING OFFICER 120315
BUDGET HEAD AVAILABLE
ALLOCATION
EXPENDITURE UP
TO PREVIOUS MONTH i.e. July '26
EXPENDITURE IN
THIS MONTH i.e. August '26
TOTAL
EXPENDITURE
BALANCE
Drawing & Disbursing Officer.

YTD actual drawals April ’26 → selected month

April release encompasses 2 billing cycles (March arrears of prior year + April current year). Run-rate projection incorporates this accounting convention.

Booked vs actual Timing differences

ACCA-style public sector review Compilation · analytics · control observations

Practitioner’s review conclusion