Para 8.37 — MSO

8.37 The head "III-Other Remittances" is sub divided into-

(a) Items adjustable by Civil Officers; and

(b) Items adjustable by Public Works Officers.

Transactions pertaining to non-Public Works heads of account, which originate in the accounts of Divisional Officers of the Public Works Department but which cannot be adjusted by the Division through schedules of adjusting account, settlement account or miscellaneous head of account are classified under head

(a) of "Other remittances", and is adjusted in the civil section of the accounts. When a transaction relating to the Public Works Department originates in the civil sections of the accounts whether on the authority of Treasury, or Other Departmental account rendered to the Accountant General or on the authority of the Settlement received by him, and it is not classifiable under one of the Public Works revenue or expenditure heads, transactions under which are permitted to be adjusted direct on the Accountant General's books, it is debited or credited as the case may be, to "Other Remittances" under Head (b). A responding debit or credit of either class if allocated under

(a) or

(b) according as the original transaction (credit or debit) is classified under

(a) or (b).