Para 8.36 — MSO (A&E)
Original Rule Text
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.
What This Means
As Division I (Remittances) and Division II (Cheques) schedules are checked, Broadsheets (Form 19 for cheques, Form 20 for cash remittances) must be posted from the settlement schedules. Each Broadsheet, when fully posted, must be totaled and agreed with the corresponding Ledger figures. At year-end, outstanding differences should only represent uncashed cheques (as of March 31) or cash remittances in transit. All other differences must be investigated and resolved before closing the year's accounts. Monthly reconciliation uses Treasury Officers' certificates, with detailed comparison of schedules needed only when differences exist.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Broadsheets Form 19 (cheques) and Form 20 (cash remittances) are maintained
- 2Posted from divisional settlement schedules as they are checked
- 3Monthly totals must agree with corresponding Ledger figures
- 4Year-end outstanding items should only be uncashed cheques or in-transit remittances
- 5All other differences must be resolved before closing the year's accounts
- 6Monthly reconciliation uses Treasury Officers' certificates as the primary reference
- 7Detailed schedule comparison needed only when differences arise
Practical Example
The AG office posts November cheque details from all PWD divisions into Form 19 Broadsheet. The total of Rs 4.2 crore is compared with the Ledger figure under 'Public Works Cheques.' A difference of Rs 85,000 is found. Detailed comparison with Treasury schedules reveals that two cheques were cashed at the Agra Treasury but not yet reflected in the Agra Division's accounts. At March 31, the only outstanding items in the Broadsheet are Rs 3.5 lakh in cheques drawn but uncashed — this is acceptable.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What outstanding items are acceptable at year-end?▼
When is detailed comparison with Treasury schedules needed?▼
What if differences remain unresolved at year-end?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.