Para 8.39 — MSO (A&E)
Original Rule Text
8.39 All debits and credits under head "III-Other Remittances-
(a) Items adjustable by Civil Officers" which appear in the accounts of Public Works Officers, should be adjusted in the Civil Section of the accounts in accordance with the procedure prescribed in Chapter V of Accounts Code for Accountants General in respect of the adjustment of non-Public Works transactions should be observed, with such local modifications as the Accountants General may deem advisable, the object being not only to keep a watch over the clearance of each item out also to test the total uncleared balances under this head month by month, and to ensure the absolute adjustment of all items within the account of each year.
What This Means
When Public Works Officers record transactions under the 'Other Remittances — Items adjustable by Civil Officers' head, the Accountant General must clear these items through the Civil Section of accounts. The AG must track each item individually, test the total uncleared balances every month, and ensure that every single item is fully adjusted before the year's accounts are closed.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Debits and credits under 'Items adjustable by Civil Officers' from PWD accounts must be adjusted in the Civil Section
- 2Follow the procedure in Chapter V of the Account Code for Accountants General with any local modifications
- 3Watch clearance of each individual item AND test total uncleared balances monthly
- 4All items must be absolutely adjusted within the accounts of each financial year
Practical Example
A PWD Executive Engineer pays a civil department contractor through the PWD account, creating a debit under 'Items adjustable by Civil Officers.' The Accountant General's office must track this entry in the Civil Section, follow up monthly to ensure the corresponding civil department acknowledges and adjusts it, and confirm it is fully cleared before the March 31 closing of annual accounts.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What happens if an item under this head is not cleared by year-end?▼
Can the Accountant General modify the prescribed procedure?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.