MSO (A&E) - Vol.

– I (Chapter – 8)
The Check of works accounts is conducted in three stages
(i) Preliminary internal check by the Divisional
Accountant in the Divisional Office;
(ii) Checking of monthly accounts in Accountant
General's Office; and
(iii) Checking of Divisional Reconciliation statement
of expenditure and receipts in Works Accounts
Wing of Accountant General (A&E) office.
First stage - Checking by Divisional Accountant
• That accounts have been received in a complete state,
• the sums receivable are duly realised and credited to the proper head of
account
• that all vouchers and accounts are arithmetically correct
• (It is not necessary that the Divisional Accountant should check personally
the arithmetical accuracy of all vouchers and accounts, but he is
responsible to ensure that a cent per cent check is exercised efficiently
under his supervision.)
• the claims admitted for payment are valid and in order
• The cash and stock accounts of the division as also all transfer transactions
should be scrutinised by the Divisional Accountant before they are included
in the Monthly Account
• The Divisional Accountant should see that every payment is so
recorded and a receipt for it so obtained that a second claim against
Government on the same account is impossible
• The Divisional Accountant should also bring to the Divisional Officer's
notice all instances in which subordinate officers exceed the financial
limitations on their powers placed by the Divisional Officer or higher
authority
• If the Divisional Officer is allowed a lump sum provision for
expenditure on a group of works, and he has made out of it
allotments for individual works, expenditure should be watched
against individual allotment and excesses brought to the Divisional
Officer's notice
• If against a single sanction, two or more disbursing officers have to
operate simultaneously, the Divisional Accountant should see that
orders of the Divisional Officer are obtained imposing a definite
limitation on the money transactions of each officer. Similarly, if
disbursing officers of two or more divisions are concerned the orders
of the Head of the circle or higher authority should be obtained
• The Divisional Accountant should see that without the orders of
Competent Authority the authorised gross expenditure on a work is
not exceeded
• He should see that the service books and leave accounts of
subordinates are maintained in accordance with rule and that the
admissibility of leave applied for by subordinates is verified before the
competent authority decides upon their leave applications.
• (The State Government of Maharashtra have absolved the Divisional
Accountant of the above responsibility.)
• The Divisional Accountant must also conduct detailed check
of muster rolls and petty vouchers which are not submitted
to the Accountant General's office
• The Divisional Accountant is responsible for the
arrangements for checking the computed tenders, i.e. for
seeing that satisfactory and efficient arrangements are made
for checking
• he should conduct personally a test check of the computed
and checked tenders sufficient to satisfy himself reasonably
that the checking work has been properly done
 Second stage - CHECK OF MONTHLY ACCOUNTS IN
ACCOUNTANT GENERAL'S OFFICE
The work of checking of monthly account should be taken as
soon as the account is received in Accountant General's office
to see that
• It is complete in all respects with supporting schedules and
vouchers as described in the list of accounts from C.P.W.A.
83.
• all the schedules attached with the monthly account are in
proper form
• figures of receipts and disbursement as shown in form
C.P.W.A. 80 tally with the totals of the items concerned as
appearing in various schedules
• the items of receipts and disbursements are
arithmetically tallied and if they do not agree the
difference be taken to "Miscellaneous Public Works
Advance" or "Deposit" under intimation to the
Divisional Office
• the opening cash balance agrees with the closing
balance of previous months and that the figure "cash
balance diminished/increased" is equal to the
difference between opening and closing cash balance.
• the monthly account form C.P.W.A. 80/83 is signed by
the Divisional Offices
 Scrutiny of Schedule of Revenue Realised C.P.W.A. 46 -A in AG
office

• the amount brought forward from last month with reference

to Form C.P.W.A. 46 of previous month;
• it is arithmetically accurate
• the amounts appearing under "Deduct refund" is supported
by a separate schedule of refund of revenue and the amount
of refund agrees in the amount mentioned in the schedules
• the totalling of schedules of refunds of revenue is done
correctly and that the refunds are correctly classified
Scrutiny of Classified Abstract of Expenditure (Form 74)

• the totals under each head of account are

correct; and
• the figures are tallied with those appearing in
respective schedule, i.e. Form C.P.W.A. 64,62,73,
etc. as also that the expenditure has been
correctly classified.
Scrutiny of Schedule of Works Expenditure (Form 64)
• the schedule is arithmetically accurate;
• the nomenclature of the works and the expenditure shown
against each work during the month tallies with that shown
in the schedule docket Form Central Public Works Account
Code 61;
• the figures of departmental charges are shown correctly as
per Form C.P.W.A.62; and
• all works relating to Central Road Fund are shown in the
schedule for June, September, December and March even if
no expenditure appears during the month.
 Scrutiny of Schedule of Deposit Works Form
C.P.W.A. 65
• the opening balances as shown in Part I & II are correctly entered
as per closing balance of previous month's account;
• the expenditure figures and departmental charges are correct as
per schedule Docket Form Central Public Works Account 61 and
the Schedule docket for percentage recoveries C.P.W.A. Form 62;
• the totals of "deposits" and Expenditure charged to
Miscellaneous Works Advances agree with corresponding totals
in the Schedule of Deposits (Form C.P.W.A. 79) and Works
Advances (Form C.P.W.A. 70);
• the report of progress of expenditure after verification by audit,
is transmitted to the responsible administrator of the Work
without delay.
 Scrutiny of Schedule of Takavi Works Form
C.P.W.A. 66

The opening balance agree with the closing

balances of the previous month's schedules, that
the posting of works in the works register is done
as per rules and that closing balance is correctly
arrived at.
List of other schedules which are attached with monthly
accounts and scrutinized by AG are
• Schedule of Debits/Credits to Misc. Heads of Account.
Form Public Works Account Code 40
• Schedule of Debits/Credits to Remittances Form
CPWA 77 & 77 A
• Schedule of Settlement with Treasuries Form CPWA 51
• Schedule of Cash Settlement Suspense Account CPWA
76
• Stock Accounts Form CPWA 73
 Third stage - Checking of Divisional Reconciliation statement of
expenditure and receipts in Works Accounts Wing of Accountant
General (A&E) office
The quarterly reconciliation of works
expenditure/receipts will be carried with
reference to the Works Accounts Summary
Register maintained for each Division which in
turn will be got certified from the monthly
classified abstracts of expenditure/receipts
maintained in Works Miscellaneous Sections.
 WORKS REGISTER
A register in Form 15-Works Register should be
maintained for each divisional office in two part
to serve as collective record of important
sanctions.
• Part I-of the register will contain sanctions to
works, and
• Part II will contain sanctions to contracts
 REGISTER OF LAND CHARGES
A register in Form 16-Register of Land charges
should be kept so that the Land Award
Statements which are submitted to the
Accountant General under the rules of
Government by officers making the award under
the Land Acquisition Act, may be checked.
 OBJECTION BOOK
Objection Book should be maintained in Form 22 in
each Works Accounts Section for each division in
respect of objections relating to Non receipt of
vouchers and stamped Receipts. A set of pages of the
Objection Book should be reserved for each distinct
class of objections of which a separate record may be
required for any purpose e.g. for want of vouchers, for
want of Stamped Receipts etc.
 CLEARANCE OF OBJECTIONS
An objection should be removed as soon as the necessary vouchers or
document is received. The removal of an objection should be indicated
in the Objection Book by an entry of the amount adjusted in the
column “Amount cleared”
The Objection Book should be closed annually and the balances of
outstanding objections should be carried forward to the following
year’s Book.
If the outstanding balances thus brought forward relate to two or more
years, the balances of each year should similarly be registered in a
separate section.
 ANNUAL REVIEW ON THE WORKING OF PUBLIC WORKS
DIVISION

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
The end