Para 5.22 — MSO (A&E)
Original Rule Text
5.22 The revenue and service head transactions appearing in the Public Works Divisional Accounts and Forest Divisional Accounts are compiled by W.A.C. and F.A.C. Sections as separate set of accounts and included in the Departmental Consolidated Abstracts as distinct entries.
What This Means
Revenue and service head transactions from Public Works Department divisional accounts and Forest Department divisional accounts are compiled separately by specialized sections (WAC for Works and FAC for Forest). These separately compiled figures are then incorporated into the Departmental Consolidated Abstracts as distinct entries, keeping them identifiable from the regular treasury-compiled transactions.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1PWD divisional accounts are compiled by WAC (Works Accounts Compilation) sections
- 2Forest divisional accounts are compiled by FAC (Forest Accounts Compilation) sections
- 3These are compiled as separate sets of accounts from treasury accounts
- 4They are included in Departmental Consolidated Abstracts as distinct entries
- 5Only revenue and service head transactions from these divisions are covered here
Practical Example
The PWD Executive Engineer of Varanasi Division submits monthly divisional accounts directly to the AG's WAC section (not through the treasury). The WAC section compiles these — road construction expenditure of Rs. 8 crore, building maintenance Rs. 2 crore, etc. These compiled figures appear as separate line items in the Public Works Departmental Consolidated Abstract, distinct from any PWD payments that passed through the regular treasury system.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why do PWD and Forest accounts get separate compilation treatment?▼
What are WAC and FAC sections?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.