Para 11.21 — MSO (A&E)
Original Rule Text
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.
- CHAPTER 12
- 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.
- A-GENERAL
What This Means
At year-end, the Accountant General must verify every balance held on behalf of the Public Works Department. Deposits and Takavi (loan) advances are reconciled month-by-month using a Broadsheet (Form 17), while divisional cash balances for March are cross-checked against the original Cash Balance Reports. Any inter-government transactions are settled through Demand Drafts with supporting schedules.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1PWD deposits and Takavi advances are reconciled monthly via Broadsheet Form 17
- 2Year-end closing balances must match the ledger exactly
- 3Divisional cash balances for March are verified against original Cash Balance Reports (Form P.W.A. 2)
- 4Central-State cross-transactions are settled through Demand Drafts with supporting accounts
Practical Example
A Divisional Officer in the PWD submits his March monthly account showing a closing cash balance of Rs 3,45,000. The Works Accounts Department cross-checks this figure against the original Cash Balance Report (Form P.W.A. 2) he submitted. If a discrepancy of Rs 12,000 is found, it must be traced and reconciled before the annual accounts are finalised.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What form is used for monthly reconciliation of PWD deposits?▼
How are inter-government PWD transactions settled?▼
What is the overall standard for reviewing PWD balances?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.