1. RTI, AllahabadAccounts of Public Works and Forest Divisions 1

2. RTI, AllahabadAccounts of Public Works and Forest Divisions 2 In the earlier sessions we have discussed that apart from State Treasuries, major departments like Public Works Divisions and Forest Divisions, which have been vested with cheque drawing powers, render compiled accounts to the State Accountants General. These compiled accounts are also initial accounts and the Accountants General incorporates these initial accounts in the monthly and annual accounts of the State Government.

3. RTI, AllahabadAccounts of Public Works and Forest Divisions 3 In this session we will discuss the major steps in which these initial accounts are incorporated in the accounts of the State Government and various checks exercised on these accounts in the Offices of the State Accountants General.

4. RTI, AllahabadAccounts of Public Works and Forest Divisions 4 Public Works Department The PWD of the Government is entrusted with construction and maintenance of public works. The Department is divided into several branches, e.g., Buildings, Roads, Irrigation, and Public Health Engineering, etc. Each branch in a State is generally in the charge of a Chief Engineer. Each branch is divided into circles headed by an SE, which in turn is divided into divisions headed by an EE.

5. RTI, AllahabadAccounts of Public Works and Forest Divisions 5 Forest Department The administrative and accounts unit in the case of Forest Department is the ‘Division’, which includes one or more sub- divisions. The Division is under the charge of a Divisional Officer, on whom rests the responsibility for the effective internal check and control of the accounts of the entire division, in respect of both revenue and expenditure.

6. RTI, AllahabadAccounts of Public Works and Forest Divisions 6 PW and Forest Departments Public Works Divisions and Forest Divisions have been entrusted with cheque drawing powers and maintain their own cash chests. They render compiled accounts to the Accountant General.

7. RTI, AllahabadAccounts of Public Works and Forest Divisions 7 In this session we will discuss the procedure for incorporation of these compiled accounts into the Government Accounts and checks exercised in the office of the Accountant General on these accounts before their incorporation in the Government Accounts.

8. RTI, AllahabadAccounts of Public Works and Forest Divisions 8 Learning objective At the end of the session, the learner will be able to state the procedure for compilation/posting of Divisional Accounts, preparation and check of Classified Abstract and Consolidated Abstracts. The learner will also be able to state the review of monthly accounts and checks exercised on these compiled accounts in the office of the Accountant General (A&E).

9. RTI, AllahabadAccounts of Public Works and Forest Divisions 9 Accounts of PW Divisions A very large segment of Government expenditure is on public works. Public Works include construction and maintenance of roads and bridges, canals and dams and irrigation projects, buildings, public health engineering works, particularly for water supply and laying of pipelines etc.

10. RTI, AllahabadAccounts of Public Works and Forest Divisions 10 Accounts of PW Divisions The system of accounting of expenditure on public works is somewhat different from the system of accounting of other expenditure.

11. RTI, AllahabadAccounts of Public Works and Forest Divisions 11 Accounts of PW Divisions The administrative functioning of public works is through Public Works Divisions, which have sub-divisions under them. A PW Works Division is an independent unit of accounting. It has full powers to make payments by cheques. It prepares its accounts of all receipt and payments.

12. RTI, AllahabadAccounts of Public Works and Forest Divisions 12 Accounts of PW Divisions This account is a complete account showing full classification of all receipts and payments and also how much money was remitted into treasury for credit to the Government Account and how much money was withdrawn from the treasury by issuing cheques for payments. These accounts are received in the office of the Accountant General, along with all the connected vouchers. The Accountant General consolidates these accounts for the whole department.

13. RTI, AllahabadAccounts of Public Works and Forest Divisions 13 Accounts of PW Divisions Besides a copy of the monthly Register of Cheques Drawn, the Divisional Officer renders to the AG the following monthly accounts and such accounts of revenue due and outstanding and of timber and other transactions as the AG may from time to time require: Cash account; Classified abstract of revenue and expenditure; Schedule of remittances to the treasury; Schedule of transactions with other Governments and Railways; and Abstract of Contractors and Disbursers ledger.

14. RTI, AllahabadAccounts of Public Works and Forest Divisions 14 Receipt of Monthly Accounts Public Works Divisions are required to render their monthly accounts in the Accountant General’s office by such date between the 7th and 10th of the month following that to which it relates, as may be fixed by the Accountant General in consultation with the Divisional Officer.

15. Screenshot Due Date Register RTI, AllahabadAccounts of Public Works and Forest Divisions 15

16. RTI, AllahabadAccounts of Public Works and Forest Divisions 16 Monthly Accounts to be supported by 1.Schedule of Revenue Realized. 2.Schedule of Refunds of Revenue. 3.Classified Abstract of Expenditure. 4.Schedule of Works Expenditure. 5.Consolidated Account of contingent expenditure (with necessary vouchers). 6.Schedule Docket of Percentage Recoveries.

17. RTI, AllahabadAccounts of Public Works and Forest Divisions 17 Monthly Accounts to be supported by 7.Stock Account (with sale Account in support of the Cash Credit to Stock). 8.Schedule of Debits to Stock. 9.Abstract of credits, debits and balances of purchase account, supported by a list of credits to the Suspense Head ‘Purchases’ during the month showing references to the Transfer Entry Orders aggregating to the figures shown in the classified Abstract of Expenditure.

18. RTI, AllahabadAccounts of Public Works and Forest Divisions 18 Monthly Accounts to be supported by 10.Schedule of Miscellaneous Public Works Advances. 11.Schedule of Workshop Suspense. 12.Schedule of Receipts and Recoveries on Capital Account. 13.Schedule Dockets (with necessary vouchers, transfer entry orders, survey reports and sale accounts attached to each.). 14.Schedule of Credits and Debits to “Adjusting Account between Central and State Governments”.

19. RTI, AllahabadAccounts of Public Works and Forest Divisions 19 Monthly Accounts to be supported by 16.Schedule of Credits and Debits to “Adjusting Account with Railways”. 17.Schedule of Credits and Debits to “Adjusting Account with Posts and Telegraphs”. 18.Schedule of Credits and Debits to “Adjusting Account with Defence”. 19.Schedule of Credits and Debits to Miscellaneous Heads of Account. 20.Schedules of Credits and Debits to Remittances.

20. RTI, AllahabadAccounts of Public Works and Forest Divisions 20 Monthly Accounts to be supported by 21.Schedule of monthly settlement with Treasuries (with supporting consolidated Treasury Receipts and Certificates of issues, signed by Treasury Officers). 22.Schedule of Deposits or Public Works extract from the Deposit Register. 23.Schedule of Deposit Works (with Reports of Progress of Expenditure).

21. RTI, AllahabadAccounts of Public Works and Forest Divisions 21 Monthly Accounts to be supported by 24.Schedule of Takavi Works with acceptance of the Civil Department. 25.List of Accounts submitted to Audit. 26.Copies of Tools and Plant Received sheets and Tools and Plant Indents (only in respect of special tools and plant).

22. RTI, AllahabadAccounts of Public Works and Forest Divisions 22 Vouchers etc to be submitted With the exceptions noted below, all vouchers and transfer entry orders in supports of cash payments and other charges in the accounts should accompany the monthly account: (i) Muster rolls or other vouchers in support of payments to labour, irrespective of amount; (ii) Vouchers in support of payments of wages to members of the work charged establishment, when the Divisional Officer is authorized to sanction the posts held by them;

23. RTI, AllahabadAccounts of Public Works and Forest Divisions 23 Vouchers etc to be submitted (iii)Other vouchers, whether relating to works or contingencies, the amounts of which do not exceed Rs.50; (iv)Invoices or other vouchers in acknowledgement of issues of stock materials, including issues of outturn from manufacture to Stock; (v) Vouchers in support of payments made for the conversion of cash deposits into interest- bearing securities, in cases in which no voucher other than the security itself or a safe custody certificate of the security exists; and

24. RTI, AllahabadAccounts of Public Works and Forest Divisions 24 Vouchers etc to be submitted (vi) Transfer entry orders of the classes enumerated below: - (a) those involving debits to Remittance Heads otherwise than in respect of expenditure on works; (b) those relating to charges which are supported by vouchers received in transfer; (c) those involving a debit or credit to London Stores, or a credit t to a revenue head (Gross receipts) or to any Miscellaneous Head of Account otherwise than in respect of expenditure of works.

25. RTI, AllahabadAccounts of Public Works and Forest Divisions 25 Special attention for the accounts for March (a) the entry of closing cash balance should be supported by: (1) the original Cash Balance Reports of the disbursing officers including the Divisional Officer, and (2) a certificate of the Divisional Officer to effect that he has obtained, on or after 31st March and retained in his office, an acknowledgement from the subordinate officer concerned in respect of each item of imprest or temporary, advance shown in the Cash Balance Reports of the division for the 31st March.

26. RTI, AllahabadAccounts of Public Works and Forest Divisions 26 Special attention for the accounts for March (b) Part II of the Schedule of Monthly Settlement with Treasuries should be subjoined with a statement in respect of the cheques drawn to meet payments of work; (c) the schedules of credits/debits to the heads “Adjusting Account between Central and State Governments” “Adjusting Account with Railways” “Adjusting Accounts with Defence” and “Interstate Suspense” Account should invariably be desptached so as to reach the Accountant General not later than the 7th of April of the succeeding year and all correcting entries affecting those schedules should be intimated to the Accountant General so as to reach him by the 12th of April at the latest.

27. RTI, AllahabadAccounts of Public Works and Forest Divisions 27 Consolidated certificate of balances Within six weeks of the submission of the Monthly Account for March, a consolidated certificate in respect of balances (Annual Certificate of Balances), other than cash, should be forwarded to the Accountant General.

28. RTI, AllahabadAccounts of Public Works and Forest Divisions 28 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: - (i)It is complete in all respects with supporting schedules and vouchers. (ii) All the schedules attached with the monthly account are in proper form.

29. RTI, AllahabadAccounts of Public Works and Forest Divisions 29 Check of Monthly Accounts in Accountant General’s Office (iii) Figures of receipts and disbursements as shown in form CPWA 80 tally with the totals of the items concerned as appearing in various schedules i.e. form CPWA 74,76,77,79 etc and also to see that these are correctly classified in the monthly account. (iv) 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.

30. RTI, AllahabadAccounts of Public Works and Forest Divisions 30 Check of Monthly Accounts in Accountant General’s Office (v) 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. (vi) The monthly account form CPWA 80/83 is signed by the Divisional Officer. (vii) All accounts from the Divisions of the State Government Public Works Department should reach Works Account Sections concerned on or before the 10th of each month.

31. RTI, AllahabadAccounts of Public Works and Forest Divisions 31 Check of Monthly Accounts in Accountant General’s Office (viii) Immediately on receipt of the monthly accounts and schedule dockets from the Diary Section/direct in the section the Accountants in the Works Account Sections should check them with the vouchers to see that all the vouchers have been received. The vouchers not received should be called for at once.

32. RTI, AllahabadAccounts of Public Works and Forest Divisions 32 Check of Classification and totals (a) On receipt of the Divisional Accounts in Works Account Section, the Accountant concerned will check the classification of receipt and disbursements shown in the monthly account. (b) Classified Abstract of Expenditure and the corresponding figures in Monthly Account should promptly be set right by placing the amount of difference under Divisional Suspense, by making corresponding correction in the concerned schedules and the monthly accounts. It should be particularly seen that the figures of expenditure shown under Major, Minor and Detailed Heads in the schedule of Works Expenditures have been correctly and properly indicated under the same heads in the Classified Abstract of Expenditure of the Divisional Abstract.

33. RTI, AllahabadAccounts of Public Works and Forest Divisions 33 Classified Abstract of Public works transactions Transactions of the Public Works Department take place in the treasuries as well in the various Public Works Divisions. Transactions occurring at treasuries and included in the accounts rendered by them are dealt with in departmental compilation sections of the Accounts Offices. The accounts received from the Public Works Divisions after preliminary examination in regard to classification shall be posted in the Public Works Classified Abstracts, which shall be prepared in a form similar to that of other Departmental Classified Abstracts.

34. RTI, AllahabadAccounts of Public Works and Forest Divisions 34 Consolidated Abstract The next process is the preparation of the Consolidated Abstract of the PW transactions as brought to account in the monthly Classified Abstracts. The Consolidated Abstract shall be in the same form as is the Departmental Consolidated Abstracts. Columns shall be provided for monthly progressive totals under major heads, minor heads, sub-division of a minor head, and detailed heads. Columns shall also be provided for progressive totals under each sub-head of a Grant or unit of appropriation, against which appropriation audit is to be conducted.

35. RTI, AllahabadAccounts of Public Works and Forest Divisions 35 Objection Book Objection Book should be maintained in each Works Accounts Section for each division in respect of objections relating to non-receipt of vouchers and stamped receipts

36. RTI, AllahabadAccounts of Public Works and Forest Divisions 36 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” for the month following the month the account of which were closed.

37. RTI, AllahabadAccounts of Public Works and Forest Divisions 37 Works Register Works Register is maintained for each divisional office in two parts to serve as collective record of important sanctions. Part I of the register will contain sanctions to works; and Part II will contain sanction to contracts.

38. RTI, AllahabadAccounts of Public Works and Forest Divisions 38 Register of Land Charges A register is maintained 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.

39. RTI, AllahabadAccounts of Public Works and Forest Divisions 39 Broadsheets of Balanced Heads A Broadsheet is maintained which should be submitted monthly to the Branch officer-in- charge after the reconciliation has been effected. It is to prove the accuracy of the monthly transactions under each Suspense and balanced head and of the balances under the head “Deposit” by a comparison of the results brought out in the Divisional Schedules with the Department Consolidated Abstract or Detailed Book and the Ledger.

40. RTI, AllahabadAccounts of Public Works and Forest Divisions 40 Accounts of Forest Divisions Like the Divisional Officer in the Public Works Department, each Divisional and Sub-Divisional Forest Officer has a cash chest in which he keeps receipts not remitted to the treasury and money drawn from the treasury but not paid away.

41. RTI, AllahabadAccounts of Public Works and Forest Divisions 41 Accounts of Forest Divisions A copy of the Monthly Register of Cheques Drawn is submitted by the Divisional Officer to the Accountant General on the last day of each month and the other accounts mentioned below are submitted on or before the 5th of the month following that to which they relate: -

42. RTI, AllahabadAccounts of Public Works and Forest Divisions 42 Accounts of Forest Divisions 1.Monthly Cash Account. 2.Classified Abstract of Revenue and Expenditure. 3.Schedule of Remittances to Treasuries. 4.Schedule of Transactions with other Governments. 5.Schedule of Transactions with Railways. 6.Schedule of Transaction with Posts and Telegraphs. 7.Schedule of Transactions with Defence. 8.Abstract of Contractors and Disbursers Ledgers in Original.

43. RTI, AllahabadAccounts of Public Works and Forest Divisions 43 Accounts of Forest Divisions A certificate signed by the Divisional Officer should be attached to the Monthly Cash Account to the following effect: - (1) That the lump sums shown agree with the details in the Cash Book and also with the subsidiary returns after making allowance for: (i)Cash recoveries of service payments noted in the Cash Book but not shown in the Cash Accounts as separate items,

44. RTI, AllahabadAccounts of Public Works and Forest Divisions 44 Accounts of Forest Divisions (ii)Refunds of forest revenue noted in the Cash Book but taken by deduction from revenue in the Cash Account, and (iii) Receipt and recoveries on Capital Account noted in the Cash Book but deducted from expenditure under the head “ 119- Capital Outlay on Forests” in the Cash Account. (2) That the account balance agrees with the actual Cash balance.

45. RTI, AllahabadAccounts of Public Works and Forest Divisions 45 Monthly-Classified Cash Accounts All Divisional Forest Officers render to Accountants General Office monthly- classified cash accounts in which they show their entire receipts and charges including deposit and remittance transactions, supported by classified abstracts of revenue and expenditure, vouchers and Treasury Challans.

46. RTI, AllahabadAccounts of Public Works and Forest Divisions 46 Classified Abstract of Revenue and Expenditure A Classified Abstract of revenue and expenditure prepared in Form F.A 5, the expenditure debited to the head “4406- Capital Outlay on Forestry and Wild Life” being shown separately from that debited to 2406- Forestry and Wild Life is also submitted by Divisional Officers.

47. RTI, AllahabadAccounts of Public Works and Forest Divisions 47 Schedule of Remittances to Treasuries A schedule of remittances to treasuries is also submitted by the Divisional Officers. The entries in this schedule show each item of remittance separately and a reference to these items should be made invariably against the corresponding entries in the lst column of the Consolidated Treasury Receipt received from the treasury concerned.

48. RTI, AllahabadAccounts of Public Works and Forest Divisions 48 Abstract of Contractors and Disbursers Ledgers An abstract of the Contractors and Disbursers Ledger prepared monthly in Form FA 8 is also submitted. In this Abstract are shown in consecutive order first, the contractors accounts and then the disbursers accounts. The columns are totaled separately for Contractors and Disbursers accounts and grand totals of all account given at the foot of the abstract.

49. RTI, AllahabadAccounts of Public Works and Forest Divisions 49 Posting of Forest Expenditure The Forest expenditure is recorded under the heads of accounts shown in classified abstracts.

50. RTI, AllahabadAccounts of Public Works and Forest Divisions 50 Duties of the Compiling Assistant The Compilation wing in the Accounts Department is responsible for: agreeing the debits and credits under the head Forest Remittances as shown in the Forest Accounts with the corresponding items in Treasury Accounts as shown in detail books. It is further responsible for agreeing the inter-divisional transfer i.e., the credits afforded by one Forest Division with the responding debits in the accounts of another Forest division, and vice versa and for Inter Departments and for value of survives rendered by or stores received from other departments.

51. RTI, AllahabadAccounts of Public Works and Forest Divisions 51 Duties of the Compiling Assistant It is also to be seen that revenues realized are promptly remitted into the treasury without reservation and that all sums receivable have been realized and brought to account. A register in proper form prescribed for special recoveries may be maintained to watch such recoveries.

52. RTI, AllahabadAccounts of Public Works and Forest Divisions 52 Compilation of Monthly Account (i) The accounts are compiled from the Divisional Accounts received in the Accounts office from the Divisional Forest Officers. (ii) The Cash Accounts of the various Divisions are consolidated in the monthly-classified Abstracts of payments and Receipts to arrive at the monthly total expenditure of the Forest Department as also the totals of payments and receipts under each prescribed debt head. These abstracts are sent to Book section for consolidation and preparation of monthly account.

53. RTI, AllahabadAccounts of Public Works and Forest Divisions 53 Compilation of Monthly Account (iii) The classified Abstracts of Revenue and Expenditure are posted in a monthly- consolidated Summary to arrive at the total revenue and expenditure of the Forest Department for the months under each prescribed head. From the monthly-consolidated Summaries are posted in the Consolidated Abstracts, which give the total revenue and expenditure figures of the Forest under each prescribed head for the month and the up-to- date progressive figures for the year.

54. RTI, AllahabadAccounts of Public Works and Forest Divisions 54 Compilation of Monthly Account (iii) The classified Abstracts of Revenue and Expenditure are posted in a monthly- consolidated Summary to arrive at the total revenue and expenditure of the Forest Department for the months under each prescribed head. From the monthly-consolidated Summaries are posted in the Consolidated Abstracts, which give the total revenue and expenditure figures of the Forest under each prescribed head for the month and the up-to- date progressive figures for the year.

55. RTI, AllahabadAccounts of Public Works and Forest Divisions 55 Compilation of Monthly Account (iv) The Progressive totals of expenditure as worked out in the "Consolidated Abstracts" are compared month after month with the Budget allotment under the head in a separate register "Abstract Register of Appropriation Audit”. In addition a Divisional Summary is maintained by each accountant for each Division separately which is posted from the Classified Abstracts of Revenue expenditure to work out the up-to-date progressive totals of revenue and expenditure of the Division under each prescribed head. A copy of this summary is sent to the Conservator monthly.

56. Screenshot Capture Compiled Account Major Head Wise RTI, AllahabadAccounts of Public Works and Forest Divisions 56

57. Screenshot Classified Abstract Payments- for Compiled Accounts RTI, AllahabadAccounts of Public Works and Forest Divisions 57

58. RTI, AllahabadAccounts of Public Works and Forest Divisions 58 Reconciliation of Figures The CCF and the Group Officer in the Accounts Office will be jointly responsible for reconciling differences and correcting misclassifications. Any mis-classification will be generally communicated to the Chief Conservator of Forest by the concerned Group Officer, and the former will pass them on, through the controlling officer, to the disbursing Officer, with the necessary orders for correction. These will be made by a red ink entry in the column of remarks against the item reclassified and a plus and minus entry made in the register where it is maintained.