CONTENTS - Central Public Works Department

278 SECTION 50
50.8 The Chief Controller of Accounts, Ministry of Urban Development, would furnish to the Director
General (Works), a monthly statement of expenditure (duly consolidated) in the prescribed proforma
vis-a-vis the budget provisions under the various heads of accounts. The Head of Department,
i.e. the Director General (Works) would have such expenditure compared with that consolidated
by the Directorate in Form no. GFR 12 and have the discrepancies, if any, between the two
investigated/settled.
50.9 The Head of Department would furnish a quarterly certificate to the PAO, Ministry of Urban
Development, certifying the correctness of the figures for the quarter by 15th of the second
following month after the end of the quarters, April-June, July-September, October-December
and January-March.
50.10 The Head of Department/Controlling Officer should ensure that the DD0’s carry out the reconciliation
regularly and in a systematic manner, and furnish necessary certificates and returns to the
Controlling Officer/Head of the Department in time.
50.11 The Divisional Officers as cheque drawing DDO’s and other DDO’s getting funds from the PAO
would maintain record of expenditure in the Register in Form no. GFR 9. The Superintending
Engineers/Superintending Engineers (P)/Chief Engineers, as controlling officers of the Divisional
Officers/Circles respectively, would be responsible for timely reconciliation by the DDO’s/Divisional
Officers by maintaining as controlling officer, records of expenditure in Form no. GFR 11.
50.12 The Chief Engineers/Director General (Works) as Heads of Department would maintain consolidated
Zone-wise and grant-wise records, i.e. Major Head, Minor Head, Sub-Head-wise, of the expenditure
in Form no. GFR 12. The final reconciliation of expenditure for the purposes of actuals vis-a-vis
unit of appropriations as compiled by the PAO(DGW), CPWD, would be effected between figures
of the Directorate General of Works and the PAO(DGW), CPWD.
50.13 A grant or appropriation shall be utilized to cover the charges, including the liabilities, if any, of the
past years, to be paid during the financial year or to be adjusted in the accounts of the financial
year for which such grant or appropriation is sanctioned. Such charges can be authorised by the
competent authority any time before, but not after the expiry of the financial year. Any unspent
balance shall lapse and shall not be available for utilisation in the following year.