Para 8.54 — MSO (A&E)
Original Rule Text
8.54 An annual review on the working of all Public Works Divisions is required to be conducted each year and is required to be sent to State Government by 15th December after collecting information from Works Accounts sections and the Audit Wing.
# ACCOUNTS WING
The statements which are to be included in the Annual Review and the proforma in which the information is to be collected are shown below separately for Accounts Wing and Audit Wing.
STATEMENT I : Statement showing the delay in the receipt of accounts, vouchers.
_A-MONTHLY ACCOUNTS_
<table><tr><td>Sr. Name of the Due date Months(Actual date of receipt) No. Division of receipt _________________________ April May June etc. B-VOUCHER Sr. Name of the Due date No. of Vr. Months No. Division of receipt amount ________________ April May June</td></tr></table>
STATEMENT II : Statement showing the name of Divisions from which the following schedules have not been received and the months for which they are not received.
<table><tr><td>
(i) Schedule of public Works Deposits.
(ii) Schedule of Purchases.
(iii) Schedule of Misc. Public Works Advances.
(iv) Schedule of Cash Settlement Suspense Accounts.
(v) Schedule of Reconciliation with Treasury. Schedules wanting Sr. Name of the Division _____________________ No. Sr. No. Month</td></tr></table>
STATEMENT III : Statement showing amounts held under objection to end of March ’89 (Position as on 30 September).
<table><tr><td>STATEMENT IV : Amount outstanding under III OR items adjustable by Public Works Department. (For Works Miscellaneous Remittances issued during 1988-89). Sr. Name of the Amount outstanding at the No. Division end of March Accounts. (Position as on 30 September)</td></tr></table>
_STATEMENT V : Statement showing the Arrears in reconciliation._
_STATEMENT VI : Statement showing the defects in the preparation of Monthly Accounts._
Sr. Particnlars of Remarks list of division to be No. Defect enclosed. AUDIT WING STATEMENT I : Common types of irregularities noticed in Central Audit. STATEMENT II: Details of Audit Notes and Inspection Report not replied. STATEMENT III: Important irregularities noticed in the local Inspection of Public Works/ Irrigation Division. So far accounts wing is concerned, the information should be collected from the Works Accounts Sections and Works Miscellaneous Section for Audit Wing, the information should be collected from the Accountant General (Audit).
What This Means
An annual review of every Public Works Division's working must be conducted and sent to the State Government by December 15th each year. The review collects information from both the Accounts Wing and Audit Wing and includes six statements covering account delays, missing schedules, outstanding objections, uncleared remittances, reconciliation arrears, and account preparation defects. The Audit Wing contributes statements on common irregularities, pending audit replies, and important inspection findings.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Annual review of all PWD divisions due to State Government by 15th December
- 2Accounts Wing provides 6 statements: delays, missing schedules, objections, remittances, reconciliation, defects
- 3Audit Wing provides 3 statements: irregularities, pending replies, important findings
- 4Information collected from Works Accounts Sections, Works Misc Section, and AG (Audit)
- 5Covers the complete financial year with position as of 30th September
Practical Example
By October, the AG's Works Accounts Section prepares Statement III showing Rs. 15 lakh in outstanding objections across 8 divisions as of September 30th. The AG (Audit) sends Statement A listing common irregularities like split purchases to avoid sanctioning limits. These are compiled into the annual review and dispatched to the State PWD Secretary by December 15th.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why is the position shown as of 30th September when the review covers the full year?▼
How is this review different from audit reports?▼
What are the 'Cash Account' provisions that follow?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.