Para 8.18 — MSO (A&E)
Original Rule Text
8.18 The work of accounting shall commence immediately on receipt of the Monthly Accounts and preliminary checks applied as prescribed below:
# CHECK OF MONTHLY ACCOUNTS IN ACCOUNTANT GENERAL'S OFFICE
The work of checking of monthly account should be taken as soon as the account is received in Accountant General's office to see that-
(i) It is complete in all respects with supporting schedules and vouchers as described in the list of accounts from C.P.W.A. 83;
(ii) all the schedules attached with the monthly account are in proper form;
(iii) figures of receipts and disbursement as shown in form C.P.W.A. 80 tally with the totals of the items concerned as appearing in various schedules, i.e. form C.P.W.A. 74, 76, 79, 77 etc. and also to see that these
are correctly classified in the monthly account;
(iv) the items of receipts and disbursements are arithmetically tallied and if they do not agree the difference be taken to "Miscellaneous Public Works Advance" or "Deposit" under intimation to the Divisional Office.
(v) the opening cash balance agrees with the closing balance of previous months and that the figure "cash balance diminished/ increased" is equal to the difference between opening and closing cash balance.
(vi) the monthly account form C.P.W.A. 80/83 is signed by the Divisional Offices. In addition to the general checks mentioned above the following further checks should be applied to the various schedules accompanying the monthly account to see thatSchedule of Revenue Realised C.P.W.A. 46
(i) the amount brought forward from last month with reference to Form C.P.W.A. 46 of previous month;
(ii) is is arithmetically accurate;
(iii) the amounts appearing under "Deduct refund" is supported by a separate schedule of refund of revenue and the amount of refund agrees in the amount mentioned in the schedules; and
Classified Abstract of Expenditure
Schedule of Works Expenditure
(iv) the totalling of schedules of refunds of revenue is done correctly and that the refunds are correctly classified.
(i) the totals under each head of account are correct; and
What This Means
Accounting work must begin immediately upon receipt of Monthly Accounts from the divisions. A comprehensive set of preliminary checks must be applied covering completeness, form accuracy, arithmetic tallying, correct classification, cash balance verification, and proper authorization. Further detailed checks apply to each schedule — Revenue (CPWA 46), Classified Abstract of Expenditure, Schedule of Works Expenditure, Deposit Works (CPWA 65), Takavi Works, Debits/Credits to Miscellaneous Heads, Remittances, Settlement with Treasuries, Cash Settlement Suspense, and Stock Accounts.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Accounting work starts immediately on receipt of Monthly Accounts
- 2Must verify completeness with all supporting schedules and vouchers
- 3Figures of receipts and disbursements must tally across CPWA forms (80, 74, 76, 79, 77)
- 4Opening cash balance must match previous month's closing balance
- 5Each schedule has specific checks — revenue refunds, works expenditure classification, deposit balances, Takavi works, remittances, treasury settlement, and stock
- 6Monthly Account must be signed by the Divisional Officer
Practical Example
The AG office receives the October monthly account from the Lucknow PWD Division. The assigned Accountant first checks that all 12 prescribed schedules are attached, then verifies that CPWA 80 totals match the individual schedule totals. She finds that the opening cash balance is Rs 15,000 less than September's closing balance, flags it as a discrepancy, and checks the Schedule of Deposit Works (CPWA 65) to ensure opening balances in Parts I and II match the previous month's closing figures.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What happens if the Monthly Account is incomplete?▼
How are arithmetic differences handled?▼
What is CPWA 80?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.