Para 11.21 — MSO

11.21 The following balances in the accounts of the Public Works Department should be verified in the manner described below:-

(i) Transactions under the heads Public Works Deposits and Takavi Works Advances are reconciled with the ledger month by month, through the Broadsheet in Form 17, vide paragraph 8.30. Their balances are similarly reconciled at the end of the year.

(ii) The closing cash balances of Divisional officers as given in their Monthly Accounts for March are verified individually in the Works Accounts Department with the original Cash Balance Reports Form P.W.A. 2 for that month, received from the Divisional Officers, and the aggregate of those balances should be reconciled with the balance in the ledger.

The general review of the balances should be on the lines of certificate 3 of Form P.W.A. 46. MAINTENANCE OF SERVICES, PROVIDENT AND OTHER FUNDS cases where transactions arise in the accounts of a State and are adjustable in the accounts of the Central Government or Vice-Versa, settlement will be effected by means of Demand Drafts supported by accounts and schedules under the relevant rules in the Account Code for Accountants General.