CONTENTS - Central Public Works Department

SECTION 54
(c) He will arrange for making payments through the Pay and Accounts Offices (as well as departmental
officers to whom cheque drawing powers will be delegated), of pay and allowances, office
contingencies, miscellaneous payments, all admissible loans and advances to Government servants
and their provident fund claims, in accordance with the prescribed financial and treasury procedures.
(d) He will be responsible for consolidation of the accounts (compiled and rendered by the Pay and
Accounts Office) for the Ministry as a whole in accordance with the instructions issued by the
Central Government and/or CAG, and for rendering of the accounts to such authority as may be
prescribed by the Central Government in consultation with the CAG.
(e) He shall also be responsible on behalf of the Secretary for the preparation of Appropriation accounts
for the grants controlled by the Ministry. These accounts will be got duly audited/certified by the
principal Director of Audit Economic & Service Ministries, and submitted to Controller General of
Accounts (Ministry of Finance), duly signed by the Chief Accounting Authority, viz. the Secretary.
The material needed for the preparation of Finance Accounts will also be furnished by him to the
Controller General of Accounts.
(f) He will be responsible for organizing a sound system of internal audit to ensure accuracy in
accounting and efficiency of operation as part of the management.
(g) He will be responsible for introduction of an efficient system of management accounting, best
suited to the functional requirements of the Ministry and its departments.
54.3 Accounts formation of Central PWD
The accounts formation concerning CPWD is under the control of Chief Controller of Accounts. This
formation has been divided into a number of Pay and Accounts Officers (P&AO), corresponding to different
Zones in CPWD. Each Zonal P&AO shall render compiled accounts in respect of its zone.
54.4 Procedure regarding accounts in respect of Divisional offices
The Divisional offices shall render compiled accounts to the Zonal Pay and Accounts Office in whose
jurisdiction they fall. These accounts shall be incorporated in the accounts compiled by Zonal Pay and
Accounts Officer.
54.5 Post-check by Accounts Officers
On receipt of the monthly compiled accounts from the Divisional offices, post-check of accounts and
items will be carried out in respective Zonal Accounts Offices.
54.6 Compilation of accounts
On the basis of the list of payments/compiled accounts received from various Drawing and Disbursing
Officers (enjoying cheque powers), Executive Engineers and the transactions occurring in the Zonal Pay
and Accounts Office, the Zonal Pay and Accounts Officer will compile a consolidated monthly account in
respect of the Zone as a whole and render it to the Principal Accounts Officer under the Chief Controller
of Accounts on dates as prescribed. The account will be prepared according to major, minor and detailed
heads of account, as well as according to budgetary units of appropriation for facilitating the compilation of
Appropriation Accounts.
54.7 Final consolidation and submission of accounts
(1) The Chief Controller of Accounts, Ministry of Urban Development will be responsible for the final
consolidation of accounts for the entire Ministry, and for overall co-ordination and control.
(2) The annual Appropriation Account will also be compiled by the Principal Accounts Office and
submitted to the Secretary through the I.F.A. The Appropriation Accounts, signed by the Secretary,
will be submitted to the Comptroller and Auditor General of India for audit certification.
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