Para 8.15 — MSO (A&E)
Original Rule Text
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.
What This Means
Quarterly reconciliation of works expenditure and receipts is done using the Works Accounts Summary Register maintained for each Division. This register is verified against the monthly classified abstracts maintained in the Works Miscellaneous Sections. Para 8.16 extends these instructions to all departments handling works accounts, not just the Public Works Department, subject to exceptions authorized by the AG with the CAG's concurrence.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Quarterly reconciliation of works expenditure/receipts is mandatory
- 2Uses the Works Accounts Summary Register for each Division
- 3Verified against monthly classified abstracts in Works Miscellaneous Sections
- 4Instructions apply to all departments handling works accounts, not just PWD
- 5Exceptions require AG approval with CAG concurrence
Practical Example
At the end of the September quarter, the Works Accounts section takes the Summary Register for the Agra PWD Division and reconciles the total expenditure and receipts for July-September against the classified abstracts. They find a Rs 45,000 discrepancy in the 'Buildings' head, trace it to a misclassification in August's accounts, and issue a correction.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What is the Works Accounts Summary Register?▼
Do these rules apply to departments other than PWD?▼
What if there are discrepancies during reconciliation?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.