Para 8.41 — MSO (A&E)
Original Rule Text
8.41 All debits and credits of class (iii), which appear in the Civil Section of the Accounts whether on the authority of
(i) remittances into, or cheque drawn on, treasuries in other accounting circles;
(ii) transactions in respect of which Advices and Acceptances of transfer are exchanged direct with officers of other accounting circle; and
(iii) miscellaneous Public Works items.
What This Means
Class (iii) of the items adjustable by PWD Officers covers miscellaneous Public Works items that appear in the Civil Section of accounts. These include remittances into or cheques drawn on treasuries in other accounting circles, transactions involving direct exchange of transfer advices with officers of other circles, and other miscellaneous PWD items. All such debits and credits must be collected in a register and the Divisional Officer informed so he can respond to each transaction.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Class (iii) covers three sub-types: inter-circle treasury remittances/cheques, direct transfer advices with other circles, and miscellaneous PWD items
- 2These appear in the Civil Section of accounts
- 3Must be collected in a register (Form 21) with full particulars
- 4Divisional Officer must be informed of each transaction to enable response
Practical Example
A cheque is drawn on a treasury in Rajasthan for work being executed by a PWD division in Gujarat. This inter-circle transaction appears in the Civil Section of Gujarat's accounts. The AG's office records it in the Form 21 register and sends full details to the Gujarat Divisional Officer so he can account for it in his divisional records.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What are 'Advices and Acceptances of transfer'?▼
Why must the Divisional Officer be informed?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.