Para 6.2.5 — MSO (Audit)
Original Rule Text
6.2.5 The Public Works inspection teams should undertake an in depth scrutiny of accounts and related documents of the Divisions and concentrate, in particular, on the following:
(i) Allotment of funds.
(ii) Cash credit limits against budget allotment and deposits.
(iii) Utilisation of temporary imprest and reasons for unadjusted amounts and action taken for recovery.
(iv) Miscellaneous Public Work Advances.
(v) Deposits against works.
(vi) Statement of works and expenditure incurred under Major Heads 3054, 5054, 4225 and 8443.
(vii) Transfer entries
(viii) Remittances into the Treasury.
(ix) Misclassification of deposits and purchases under stock.
(x) Road metal return and Material-At-Site Account.
(xi) Cash balances.
# Communication of Results of Audit
What This Means
Public Works inspection teams must conduct in-depth scrutiny of divisional accounts and documents, with special focus on specific areas including fund allotments, cash credit limits, temporary imprest utilisation, miscellaneous advances, deposits against works, expenditure under major heads, transfer entries, treasury remittances, classification of deposits and stock purchases, road metal accounts, and cash balances.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1In-depth scrutiny of PWD accounts and documents is required
- 2Fund allotments and cash credit limits must be examined
- 3Temporary imprest usage and unadjusted amounts need special attention
- 4Deposits against works and expenditure under major heads (3054, 5054, 4225, 8443) must be reviewed
- 5Cash balances, transfer entries, and classification accuracy must be checked
Practical Example
During a PWD division inspection, the audit team discovers that Rs 15 lakh in temporary imprest given to a sub-divisional officer six months ago remains unadjusted with no explanation. They also find that several purchases recorded under 'stock' should have been classified as 'deposits', distorting the division's financial picture. Both findings become key items in the Inspection Report.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why are these specific areas highlighted for scrutiny?▼
What are Major Heads 3054, 5054, 4225, and 8443?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.