Para 8.27 — MSO (A&E)

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 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

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.