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They discharge the role of Financial Advisers to the Executive Engineers and ensure a measure of proficiency in the accounting of public works transactions besides serving the needs of internal audit.

The main features of the system of Public works Accounts are: The replies to the original Inspection Report should reach the Audit Office within 8 weeks, and to the subsequent rejoinder within 4 weeks from the date of their receipt in the Divisional Office.

More News, More Truth. Please provide information separately in the following format for the important matters on which the decision is taken by the Public Authority: Responsible Officer for the Quality and the complete execution of the work. The relative position of the Divisional Accountant vis-a-vis the Executive Engineer was also made analogues to that of the Sub-Divisional Officer.

Vide note 2 below Para Morning Hours of the Office: Being the head ministerial staff he is to supervise the works of all the Junior Clerks and Senior Ckde coming under his spare of work.

In the case of worksthe expenditure which is recorded in subheads, the Coed Accountants role consist in checking the expenditure on each sub head in term of quantity and value with the estimated provision so that he may bring to notice all deviations from sanctioned estimates.

This also marked the beginning of the duality in control over the Public Works Accounting machinery. Where required, he should himself take up the items of the report with the higher authorities. The duties and functions of the Divisional Accounts Officer have been elaborated in Para 4. E should Fpwa to get these settled before the inspecting party leaves his division.


C.P.W.A. CODE (Practical ,Theory & MCQ)

List of Services being provided by the Public Authority with a brief write-up on them: Part ii Contains two section A and B a All important irregularities b Irregularities though not major Part iii It is a test Audit note containing minor irregularities which can be settled on the spot.

As Mentioned in 9. Amount Sanctioned cpaw lakhs. Sri Sailendra Narayan Mohanty. E dode mention the upto date position of all such cases in his charge report. Subject on which the Decision is to be taken.

Cods transmitting replies to the Audit on the original Inspection Reports as well as Rejoinders, the Superintending Engineer should examine the explanation offered against each para by the Executive Engineer and express his independent opinion. Procedure Followed in Decision Making Process.

PC-12 &16 – C.P.W.A. CODE (Practical ,Theory & MCQ)

Section, Bahalda-I ii W. In another committee on Public Works Accounts stressed necessity of having a properly trained accountant in the office of every Executive Engineer who compiled his accounts and giving him a status of the head of the Executive Engineers office establishment as the person entrusted with accounts needed a complete grasp over the working of the Division and should be in a position to distribute works amongst the members of clerical establishment.

Sailendra Narayan Mohanty Executive Engineer – eerwrairangpur yahoo. Kalia -do- 10, – – 19 Aditya Ku. SDO are responsible to the Executive Engineer in all matters concerned with the efficient management and execution of works within his sub-Division. Behera -do- 10, – – 18 Ajit Ku.

The development activities of any Government is depended on proper accounting rendering of timely advice in financial matters to executive authorities and concurrent audit of receipt and expenditure being incurred. Category of the Document. Section, Rairangpur ii W. He sees to it that the Executive Authorities do not also utilize savings from estimates on abandonment of any portion of work in an estimate towards such work which has not the approval of Government.

The results of the local Audit are Communicated through Inspection Report, which is drawn in 3 Parts as below: These should receive prompt attention and the replies thereto should be based on the personal knowledge of the E.


His relations with Accountant General Para 4. Sethi Junior Engineer – – aeerwrrp yahoo. Monthly Remuneration in Rs. He should make special efforts to produce those records that were not produced to the Audit at the time of previous inspection. Owing to increase in budgetary outlay though works divisions due to implementation of developmental programme launched under successive 5 year plans the need for further strengthening of audit control at the level of Executive Engineer was felt necessary after independence.

You might also like Their apprehension was that if the cadre comes under state control; the financial check being exercised concurrently through Divisional Accountant remaining under the I. Procedure to Obtain the Documents. Cods -do- 10, – – Sl. Planned end Ccpwa of the Activity. E should keep ready the replies to the outstanding Paras in the pending Inspection Reports along with the relevant records for personal discussion.

Name Designation Monthly Remuneration in Rs. Divisional Accounts Officer Grade — I.

Nabhi’s Compilation Of Central Public Works Account Code – An Approved Reference Book

The fact that such re-transfer of cadre was accepted goes to prove that the proposal to hand over the cadre in was based on hasty conclusion and in utter disregard of constitutional provision and functional responsibility and importance of Divisional Coe within I.

The Junior Clerks who are entrusted with the works of Accounts Branch dealing with Audit Accounts and records of both cash and work transaction made by coed concerned Sub-Divisional Officers under the direct supervision of Divisional Accounts Officers. The origin and evolution of the cadre of Divisional Accountant under Central Government cod ultimate constitution of a separate cadre of Divisional Accountant under the administrative control of Accountant General in the I.

If not the same is submitted to Superintending Engineer for a decision. E to produce to the Audit Officer all the initial accounts and other records promptly.