Para 8.18 — Accounting work must begin immediately upon receip

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

(ii) the figures are tallied with those appearing in respective schedule, i.e. Form C.P.W.A. 64,62,73, etc. as also that the expenditure has been correctly classified.

(i) the schedule is arithmetically accurate;

(ii) the nomenclature of the works and the expenditure shown against each work during the month tallies with that shown in the schedule docket Form Central Public Works Account Code 61;

(iii) the figures of departmental charges are shown correctly as per Form C.P.W.A.62; and

(iv) all works relating to Central Road Fund are shown in the schedule for June, September, December and March even if no expenditure appears during the month. Further the schedule for September, March (S) shall include all works, including those relating to which no transactions have appeared in the accounts of these months.

Schedule of Deposit Works Form C.P.W.A. 65

(i) the opening balances as shown in Part I & II are correctly entered as per closing balance of previous month's account;

(ii) the expenditure figures and departmental charges are correct as per schedule Docket Form Central Public Works Account 61 and the Schedule docket for percentage recoveries C.P.W.A. Form 62;

(iii) the totals of "deposits" and Expenditure charged to Miscellaneous Works Advances agree with corresponding totals in the Schedule of Deposits (Form C.P.W.A. 79) and Works Advances (Form C.P.W.A. 70);

(iv) the report of progress of expenditure after verification by audit, is transmitted to the responsible administrator of the Work without delay. Schedule of Takavi Works Form C.P.W.A. 66 The opening balance agree with the closing balances of the previous month's schedules, that the posting of works in the works register is done as per rules and that closing balance is correctly arrived at. Schedule of Debits/Credits to Misc. Heads of Account. Form Public Works Account Code 40

(i) the totals are correctly stuck;

Schedule of Debits/Credits to Remittances Form C.P.W.A. 77 & 77 A

Schedule of Settlement with Treasuries Form C.P.W.A. 51

(ii) the figures and classification agrees with that in schedule of works expenditure; and

(iii) the suspense slips are prepared.

(i) the totals and classifications are correctly made;

(ii) items have been correctly classified as originating/ responding;

(iii) all debit entries are supported by proper vouchers, transactions on account of cost of works done by Divisional Officer for other parties are supported by detailed schedule of works expenditure in Form C.P.W.A. 64.

(iv) reference to authority of acceptance of transfer exists; and

(v) the Suspense Slips are prepared.

(i) the differences as per line 1 have been correctly brought forward from previous month;

(ii) the figure of 'differences' (Line 5) have been correctly worked out; and

(iii) the figures in line 4 are supported by consolidated Treasury Receipts and certificates of cheques by Treasury Office.

Schedule of Cash Settlement Suspense Account

closing balance of previous month;

(ii) the totals and balances are struck correctly; and

(iii) the entry of debits is agreed with the entry in the corresponding schedules (Form C.P.W.A. 73 and 64). Stock Accounts Form C.P.W.A. 73 Check of current month's Receipts with reference to Form C.P.W.A. 72 and Schedule Docket. 8.19.1 All corrections made in the Monthly Account or in any of the schedule should be advised to the Divisional Office through special letters for correction, after verification, of the relevant records of the division. 8.19.2 The supplementary Account of the year should be dealt with in accounts, as far as possible, in the same way as the Monthly Account of one of the month of the year. Schedule of Misc. Works Advances Check of opening balance with closing balance of previous month. MISCELLANEOUS 8.20 Whenever a Divisional Accountant is relieved of his duties in a divisional office, it should be seen that the memorandum referred to in paragraph 7.21 of the Manual of Standing Orders (Administrative) is received from the Divisional Officer.

What This Means

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

This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.

Frequently Asked Questions

This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.