Departments like PWD and Forest have large volumes of small, detailed transactions spread across project sites and divisional offices. Requiring them to classify every small item at the treasury would be impractical. Instead, they pay aggregate amounts at the treasury as 'receipts on account of PWD' and maintain the item-wise details in their own divisional accounts (Division accounts), which are separately submitted to the AG.
Source: GAR Rule 15
What is the sequence of certification?
Why must Ministerial oral orders be confirmed in writing even when they follow the rules?
Does this rule apply to social media accounts of Ministries as well?
What is the key difference between a D.O. letter and a regular letter?
Who is responsible for keeping the residential address list of Section staff?
This answer is for informational purposes only and does not constitute legal advice. Always refer to the original rules and consult competent authorities for official interpretation.