Para 8.27 — MSO (A&E)
Original Rule Text
8.27 The following points should receive special attention in connection with PartI.
(1) Column 1-"Serial Number"-Entries under each detailed head of account should be numbered in a separate series. A number should be assigned to a work, and an entry should be made in respect of it, as soon as any sanction or order of allotment relating to it is received, or expenditure on it appears in the divisional accounts.
(2) Columns 3 and 4-"Sanctioned detailed estimate"-
(a) Technical
sanctions to working detailed estimates should be entered in these columns. The entry of the amount of a supplementary estimate should be preceded by the letter "S" in red ink, and underneath the amount should be drawn a line and below it should be noted the total amount of the sanctioned estimates. The amount of a revised estimate should be preceded by the letter "R" which should also be in red ink. Orders of competent authorities passing excesses over technical sanctions should also be noted in these columns and the entry of the amount, preceded by the letter "E" should be put within brackets, so that it may be distinguished from entries relating to sanctioned detailed estimates.
(b) In cases in which, in accordance with any rule, the preparation of detailed estimates for annual repairs to buildings has been dispensed with by competent authority, the entries in these columns will be in respect of the standard lump sum limits of cost prescribed from time to time. Similarly if the preparation of a detailed estimate for a petty purchase or manufacture of Tools and Plant, or for the manufacture or collection of stores, is unnecessary under any rules, the amount of the expenditure authorised by competent authority should be treated as the amount of the technical sanction to a detailed estimate.
(c) If a substantial portion of a work has been abandoned the estimated cost of the abandoned portion should be deducted from the estimated cost of the whole work, and the net operative amount of the estimate worked out.
(3) Columns 5 and 6-"Allotment"-These columns are intended for a record of orders of appropriation and reappropriation. In cases in which funds
are allotted for each work, individually, the order will be noted against the work concerned; in other cases, (where all the works relating to the groups are included in the Works Audit Register) it will be noted in a suitable place assigned to the total of the group of works included in the unit for which a lump sum allotment is made. In the case of non-government works and isolated works executed on behalf of other divisions, departments and Governments, the entries in these columns will be in respect of the gross amount of deposit received, or, if there is no deposit, of any limit prescribed for expenditure to be incurred during the year; see also clause 5
What This Means
This para provides detailed column-by-column instructions for filling Part I of the Works Register. Key points include: serial numbers are in separate series for each detailed head; technical sanctions for estimates go in Columns 3-4 with special notations for supplementary (S), revised (R), and excess (E) estimates; allotments and reappropriations go in Columns 5-6; Column 8 tracks permissible expenditure limits; Column 10 shows work names with percentage recovery breakups; Columns 11-24 record monthly and progressive expenditure; and Column 26 captures remarks including completion notes, financial sanctions, and administrative approvals.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Serial numbers are maintained in separate series for each detailed head of account
- 2Supplementary (S), revised (R), and excess (E) estimate entries are marked in red ink
- 3Abandoned portions require deduction from estimated cost to show net operative estimate
- 4For deposit/non-government works, allotment columns show gross deposit received
- 5Monthly expenditure in black ink; progressive in blue/green ink; minus in red
- 6Completed works marked with 'completed' in Remarks (Column 26)
- 7Percentage recovery works are split into two parts — work proper and percentage charges
Practical Example
A PWD division is constructing a government building (serial No. 15 under 'Buildings' head). The original estimate of Rs 2 crore is entered in Columns 3-4. In September, a supplementary estimate of Rs 30 lakh is sanctioned — the clerk enters 'S' in red ink, Rs 30,00,000, draws a line, and writes the new total Rs 2,30,00,000. The building also attracts 12% establishment charges, so the work is split into two lines: one for the construction cost and one for the percentage recovery. Monthly expenditure is posted in black with progressive totals in blue below.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why are percentage recovery works split into two parts?▼
What should be entered when part of a work is abandoned?▼
How are suspense heads handled in Part I?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.