CONTENTS - Central Public Works Department

SECTION 50
SECTION 50
RECONCILIATION OF ACCOUNTS
50.1 The Head of the Department and the Accounts Officer are jointly responsible for the reconciliation
of the figures given in the accounts maintained by the Head of the Department with those
appearing in the Accounts Officer’s books. The reconciliation should be made monthly, the
initial responsibility resting with the Accounts Officer. The detailed procedure for reconciliation
of expenditure incurred by Drawing and Disbursing Officers (DDO’s), including cheque drawing
DDO’s (Divisional Officers), and appearing in the books of the Pay and Accounts Officers has
been explained in succeeding paras.
50.2 The reconciliation need not be very close. Its extent should be determined by the following
considerations:
(a) That the accounts figures finally published will be those maintained by the Accounts Officers;
and
(b) That the main object of the reconciliation is to ensure that the departmental accounts are
sufficiently accurate to render possible an efficient departmental control of expenditure.
50.3 It has been decided after consultation with the Comptroller and Auditor General of India that the
following procedure will be followed by the departmental Officers and the Pay/Principal Accounts
Officers:
(i) The Drawing and Disbursing Officers (DDO’s) will continue to maintain the Bill Register in
Form TR 28A, and note all bills presented for payment to the Pay & Accounts Officer (PAO) in
it. On receipt of cheques from the PAO against bills presented, necessary note would be
made in the Register including retrenchments, if any.
(ii) After the compilation of accounts of a month are over, the PAO’s should furnish to each DDO,
including cheque drawing DDO’s (i.e. Divisional Officers), an extract from the Expenditure
Control Register etc. indicating the expenditure relating to the grants controlled by him classified
under the various major, minor and detailed heads of accounts. The statements from May to
March shall also contain progressive figures.
(iii) Each DDO and every controlling officer and Head of Department, in respect of his own
expenditure, from the portions of the grant/appropriation allotted/retained to/with him, shall
maintain a separate Register in Form no. GFR 9, for each minor or sub-head of account with
which he is concerned. In this Register, shall be entered the necessary particulars of the
charges drawn on each bill under the appropriate primary unit and detailed head.
50.4 In respect of bills presented/paid by the Pay & Accounts Officer, necessary particulars of token
no./date or voucher no./date, as intimated by PAO as the case may be, shall be entered.
50.5 The Divisional Officer shall have the particulars of relevant Sl. no. given in the Bill Register, TR
28A, entered/indicated in the Register in GFR-9.
50.6 On receipt of extracts of expenditure from PAO, each DDO shall compare the details of
expenditure, excluding book adjustments, with expenditure worked out in the Register-GFR 9:
(the DDO shall also enter separately the expenditure advised by the PAO through book adjustments
in this Register) and would furnish certificate of agreement on or before the last day of the following
month of such expenditure to the PAO or explain to him the discrepancies, if any, for settlement.
50.7 Simultaneously, the DDO would furnish on the 3rd of next month to his controlling officer, such
expenditure as per Register in GFR-9, who would have it noted in the Register in GFR 11/GFR 12
(for Heads of Department) respectively. The controlling officer should maintain a Broadsheet in
Form GFR 10 to watch the receipt of such statements from the DDO’s.
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