Para 4.1.13 — MSO (Audit)
Original Rule Text
4.1.13 The Accountant General (A&E) maintains, in Part I of the Works Register, a detailed record for watching the progress of expenditure against the sanctioned estimate/allotment only in respect of works which cost Rupees One crore and above and where several Public Works or Irrigation Divisions are engaged in execution of the work. In the case of Irrigation Projects for which a centralized accounting organisation has been established and if that organization also maintains identical records, no register need be maintained by the Resident Audit Officers and/or by the Accountant General (A&E). While, therefore, all orders regarding allotment of funds and financial sanctions (in cases where such sanctions are necessary under the rules of the Government concerned) should be communicated to the Accountant General (A&E) and Accountant General (Audit), technical sanctions need be communicated only in respect of such works for which Part I of the Works Register is maintained by the Accountant General (A&E). In respect of other works, the Central Audit Party should conduct a general review through the Schedule of Works Expenditure. Audit should also satisfy itself that necessary watch over the progress of expenditure against the sanctioned estimate/allotment is being kept by the divisional authorities who have to maintain a detailed record in respect of all works in the form of the Register of Works, which is scrutinized and subjected to test check during local inspections to the extent laid down in the Secret Memorandum of Instructions regarding Extent of Audit.
What This Means
The Accountant General (A&E) maintains detailed Works Register records (Part I) only for large works costing Rs 1 crore or more that span multiple PWD or Irrigation divisions. For smaller works, the Central Audit Party conducts a general review through the Schedule of Works Expenditure. Audit must also verify that the divisional authorities themselves are properly maintaining their own Register of Works to track expenditure against sanctioned estimates.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Part I of Works Register is maintained only for works costing Rs 1 crore or above involving multiple divisions
- 2Technical sanctions need only be communicated to AG (A&E) for works covered by Part I of Works Register
- 3For smaller works, the Central Audit Party reviews the Schedule of Works Expenditure
- 4Divisional authorities must maintain their own Register of Works for all works
- 5The divisional register is test-checked during local inspections as per Secret Memorandum of Instructions
Practical Example
A state irrigation project costing Rs 3 crore involves three different divisions constructing separate canal sections. The AG (A&E) maintains Part I of the Works Register for this project since it exceeds Rs 1 crore and spans multiple divisions. For a Rs 40 lakh road repair handled by a single division, no Part I entry is needed — the Central Audit Party simply reviews it through the Schedule of Works Expenditure.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What is the threshold for maintaining Part I of the Works Register?▼
How are smaller works audited if they are not in the Works Register Part I?▼
Is a centralized accounting organization for an irrigation project exempt from maintaining the Works Register?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.