Para 8.15 — MSO

8.15 The quarterly reconciliation of works expenditure/receipts will be carried with reference to the Works Accounts Summary Retgister maintained for each Division which in turn will be got certified from the monthly classified abstracts of expenditure/receipts maintained in Works Miscellaneous Sections.

816. These instructions are intended primarily for the Works Accounts Department which is responsible for the accounting of the transaction of the Public Works Department which are brought to account by Divisional Officers of the Department in accordance with the directions in the Accounts Code Volume-III and the Financial Rules of the Government concerned. Subject to such exceptions as may be authorised by the Accountant General with the prior concurrence of the Comptroller and Auditor General, the instructions in this section should be followed by other departments or sections of the Accounts Office entrusted with the accounting of Works procedure and for imparting necessary instructions thereon to the Sub Divisional Officers and their staff. mentioned in Article 4 of Accounts Code Volume III.