Accounts of Public Works and

Forest Divisions

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 Accounts of Public Works and
Forest Divisions
• 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.
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 Accounts of Public Works and
Forest Divisions
• 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.

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 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.
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 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.
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 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.

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 Accounts of Public Works and
Forest Divisions
• 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.

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 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).
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 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.

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 Accounts of PW Divisions
• The system of accounting of expenditure
on public works is somewhat different from
the system of accounting of other
expenditure.

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 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.

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 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.

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 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.

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 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.

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 Screenshot Due Date Register

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 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.
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 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.

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 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”.

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 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.

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 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).

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 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).

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 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;

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 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
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 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.
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 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.

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 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.

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 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.

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 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.

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 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.

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 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.
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 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.

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 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.
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 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.

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 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.
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 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

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 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.
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 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.

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 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.

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 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.

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 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.

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 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: -

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 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.
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 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,

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 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.

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 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.

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 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.

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 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.
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 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.
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Posting of Forest Expenditure
• The Forest expenditure is recorded under
the heads of accounts shown in classified
abstracts.

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 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.

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 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.

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 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.

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 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.
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 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.
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 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.

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 Screenshot Capture Compiled Account
Major Head Wise

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 Screenshot Classified Abstract Payments- for
Compiled Accounts

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 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.

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