Para 7.13 — MSO

OTHER DEPOSITS ACCOUNTS 7.13 The checks in respect of 'Other Deposit Account' (e.g. Deposits for Work done for Public bodies or individual's, 'Deposits of fees received by Government servants', 'Deposits of Government companies, Corporations' etc.) should be conducted with reference to the rules and directions issued by Government for the receipt and repayment of each type of deposit.

ACCOUNTS OF PUBLIC WORKS setting forth the claims and the acknowledgements of the payees legally entitled to receive the sum paid;

(iv) that all vouchers and accounts are arithmetically correct;

(v) that they are in all respects properly prepared in accordance with rules;

(vi) that all charges are correctly classified, those which are debitable to the personal account of a contractor, employee or other individual being recorded as such in a prescribed account; and

(vii) that on the basis of rates sanctioned by competent authority and of facts (e.g., quantities of work done, supplies made, etc, or service rendered) certified by authorised Government servants, the claims admitted for payment are valid and in order.

Note.-It is not necessary that the Divisional Accountant should check personally the arithmetical accuracy of all vouchers and accounts, but he is responsible to ensure that a cent per cent check is exercised efficiently under his supervision. 8.3 The Divisional Accountant should exercise a similar check from day to day, upon-

SCOPE INTRODUCTORY 8.1 The check of works accounts is conducted in three stages: (1) Preliminary internal check by the Divisional Accountant in the Divisional Office; (2) Checking of monthly accounts in Accountant General's Office; and (3) Checking of Divisional Reconciliation statement of expenditure and receipts with reference to Debt Head and Classified Abstracts/Summary Registers maintained in Works Accounts Wing of Accountant General (A&E) office. 8.2 Charged with the responsibility of applying certain preliminary checks to the initial accounts, vouchers, etc, the Divisional Accountant is responsible for examining the Accounts Returns of Sub Divisional Officers to see-

(i) that they have been received in a complete state;

(ii) that the sums receivable are duly realised and on realisation credited to the proper head of account, and also to the proper personal account (if any) of the contractor, employee or other individual;

(iii) that the charges are covered by sanctions and allotments, and are supported by complete vouchers

The cash and stock accounts of the entire division as also all transfer transactions should be scrutinised by the Divisional Accountant before they are included in the Monthly Account and connected registers and schedules.