Structure of Accounts
There are 218 Public Works Divisions rendering accounts to the Accountant General’s Office both at Srinagar and Jammu out of which 125 PW Divisions render accounts at Srinagar office and 93 at Jammu office. These divisions comprise of 77 Divisions of R&B, 46 Divisions of PDD & 38 Divisions of Irrigation Departments. Besides this there are some divisions of PDD & Irrigation who render their accounts to their Dy. FA & CAO at Srinagar who in turn sends compiled accounts to this office. Some PW Departments draw the expenditure through treasuries by presenting bills at the respective treasuries and the expenditure by these P.W. Departments is booked in this office through DC sections. The last date for submission of monthly accounts is the 10th of the following month to which these accounts relate. Check of monthly accounts rendered by PW Divisions is taken immediately on their receipt in the AG’s office to see: - It is complete in all respects with supporting schedules and vouchers as described in the list of accounts Form CPWA 83. All the schedules attached with the monthly accounts are in proper form. Figures of receipts / disbursements as shown in the form CPWA 80, tally with the totals of the items concerned as appearing in various schedules viz., CPWA 46,64,74,76,79,77 etc. and also to see that these are classified correctly in the monthly accounts and all the relevant columns of these schedules have been properly filled in. The items of receipts / disbursements are arithmetically correct and tallied and if they do not agree, the difference be taken to Misc. PW advances or deposit, under intimation to the divisional office. The opening cash balance agrees with the closing cash balance of the previous months and the figure “Cash balance diminished / increased” is equal to the difference between opening balance and closing balance. The monthly account Form CPWA/80/83 is signed by the divisional officer. The monthly proof sheets, classified abstracts are prepared and sent to Book Section for booking the figures in the monthly accounts. The consolidated abstracts are prepared on receipt of book actuals from the Book Section.
* Works Account has been merged with Civil Accounts w.e.f 01.04.2017 in the State of J&K