Para 8.32 — MSO (A&E)
Original Rule Text
8.32 All transactions relating to services rendered or supplies made by one Division to another (whether the Divisions fall within the same Account circle or in different Account circles) including those pertaining to works done by a division on behalf of another division are settled by the divisions
amongst themselves without the intervention of the Accountant General. The Application of this procedure for adjustment of the cost of work done in a division for another division is in relaxation to the provisions of Article 182 of Account Code, Volume III. The detailed procedure is laid down in Appendix 7 of the C.P.W.A. Code (Second Edition) and the corresponding rules in the State P.W.A. Codes.
- PUBLIC WORKS REMITTANCES
What This Means
When one PWD/Irrigation Division provides services or supplies to another Division (whether in the same or different AG account circles), the Divisions settle the transactions directly between themselves without AG intervention. This is a relaxation of the normal procedure under Account Code Article 182. The detailed settlement procedure is laid down in Appendix 7 of the CPWA Code and corresponding state PWA Codes.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Inter-divisional transactions are settled directly between divisions
- 2No AG intervention required for settlement
- 3Applies to services, supplies, and work done by one division for another
- 4Works across different account circles too
- 5Relaxation of Account Code Article 182 provisions
- 6Detailed procedure in CPWA Code Appendix 7
Practical Example
The Agra PWD Division constructs a boundary wall for a project managed by the Mathura PWD Division. Instead of routing the Rs 8 lakh cost through the AG for settlement, the two divisions directly exchange adjustment vouchers. The Agra Division debits Mathura Division's account and credits its own works expenditure, following the procedure in CPWA Code Appendix 7.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why was AG intervention removed from inter-divisional settlements?▼
Does this apply when divisions are under different AGs?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.