Para 8.36 — MSO

8.36 The procedure for dealing with heads I-Remittances into Treasuries and II-Public Works Cheques is as follows. As the Divisional Schedule of monthly settlement with treasuries form C.P.W.A. 51 (P.W.A. 26) are checked,

Treasury Officers) in other circles of account in cases where the transactions originate in those circles, on the other.

Broadsheets in Form 19 and 20 should be posted from them in respect of transactions (cheques and cash remittances respectively) with treasuries in account with the Accountant General. Each Broadsheet, when completely posted, should be totalled, and its total agreed with the corresponding figures in the Ledger. At the close of the year, the outstanding differences should represent merely the amounts of cheques drawn upto 31st March remaining uncashed by that date and cash remittances in transit on that date. All other differences should form the subject of enquiry and be adjusted before the accounts of the year are closed.

1 This monthly reconciliation, so far as the Civil figures for each treasury are concerned, is made on the basis of Treasury Officer' monthly certificates received with the accounts of Public Works Officers. If the month's total thus arrived at, for "Cheques cashed at treasuries" or "Remittances, acknowledged by Treasury Officers", as the case may be, agrees with the corresponding figures in the Details Book, no reference to treasury schedules will ordinarily be necessary, but in cases of difference, a detailed comparison of the Treasury Officer' certificates with the schedules should be made and the discrepancy traced.

2 If the Schedule of Settlement with the treasuries Form P.W.A. 26 is not received with the monthly accounts, pairing of debits and credits may be done with reference to the cheque-wise and challan-wise details received alongwith the monthly accounts from P.W. Divisions and Treasury Officers, as is the case in respect of C.P.W.D. and some other States. For this purpose, a register in a suitable form may be maintained to analyse the differences, if any and ensure the expeditious settlement of the differences.