Para 8.33 — MSO (A&E)
Original Rule Text
8.33 The head "Public Work Remittances" is intended for transactions of Public Works Officers with Treasury and other officers of the Civil Department (including the Forest Department) within the same circle of account and with officers (including Treasury Officers) in other circles of account in cases where the transactions originate in those circles. This head comprises the following three divisions:-
(i) Remittances into Treasuries, i.e. cash remitted by officers of the Public Works Department to Treasuries in account with the same Accountant General.
(ii) Public Works Cheques, i.e. cheques drawn by officers of the Public Works Department on Treasuries in account with the same Accountant General and cashed at those treasuries.
(iii) Other Remittances, i.e. transfer transactions between officers of the Public Works Department on the one hand, and officers of Civil Departments (including the Forest Department) in account with the same Accountant General or officers (including
1. Remittances into, and cheques drawn on treasuries in account with another Accountant General, are treated as transactions originating in the account circle of that Accountant General.
2. Amount due from one Public Works Division to another, including the divisions of other Govts. should be settled in accordance with the procedure prescribed in Para 17.1.8 of CPWA Code. Detailed Procedure is laid down in Appx. 7 to CPWA Code.
What This Means
The 'Public Works Remittances' head handles transactions between PWD officers and Treasury/Civil Department officers. It has three divisions: (1) Remittances into Treasuries — cash sent by PWD to treasuries, (2) Public Works Cheques — cheques drawn by PWD on treasuries and cashed there, and (3) Other Remittances — transfer transactions between PWD and Civil/Forest Department officers or officers in other account circles where the transactions originate in those circles.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Public Works Remittances has three divisions
- 2Division I: Cash remittances from PWD to treasuries in the same AG circle
- 3Division II: PWD cheques drawn on and cashed at treasuries in the same AG circle
- 4Division III: Other remittances — transfers between PWD and civil/forest departments
- 5Inter-circle remittances are treated as originating in the other AG's circle
- 6Inter-divisional amounts are settled per CPWA Code Appendix 7 (Para 17.1.8)
Practical Example
A PWD Divisional Officer deposits Rs 5 lakh cash (from sale of surplus materials) into the local treasury — this goes under Division I (Remittances into Treasuries). He then draws a cheque for Rs 12 lakh for contractor payments which is cashed at the treasury — this goes under Division II (PW Cheques). A transfer of Rs 3 lakh from the Forest Department for a joint road project goes under Division III (Other Remittances).
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What is the difference between Division I and Division II?▼
When does a transaction go under Division III (Other Remittances)?▼
How are inter-circle remittances treated?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.