CONTENTS - Central Public Works Department

314 SECTION 54
54.8 CPWD organisation
While in the case of the PAO(DGW), CPWD and the payments made by the Zonal PAO’s themselves,
the compilation of the payments made should be done simultaneously, in the case of Divisional offices the
compiled accounts in respect of the respective Divisions should be sent by them so as to reach the Zonal
PAO by 4th of the following month. While also conducting the post-check, the consolidation of accounts
in respect of the particular Zone will be completed by the 7th of the succeeding month and sent to the
Principal Accounts Office.
54.9 AG/Director of Audit inspection
(1) The Director of Audit/Accountant General, under whose jurisdiction a Division or Sub-Division
is located, checks the monthly accounts. He arranges for the Test Audit and local inspection
of the initial accounts of the Divisional and Sub-Divisional offices in order to verify the accuracy
of the figures with reference to the original records, and ensure proper upkeep of the registers
and records on the basis of which the accounts have been prepared and submitted to the
Zonal PAO.
(2) The Principal Director of Audit, Economic & Service Ministries conducts local inspection of
Divisions rendering accounts to the Pay and Accounts Offices.
54.10 Central Audit
The monthly check of Divisional Monthly Accounts received in the AG’s Office is known as ‘Central
Audit’. The deficiencies found in the upkeep of the accounts are intimated to the Divisional offices through
Audit Notes. These contain all objections of a trivial nature and miscellaneous observations and enquiries
etc. on minor matters, which the Executive Engineer is competent to deal with finally, and which are not
important enough to be brought to the notice of the higher authorities.
54.11 Inspection
(1) The audit conducted during the inspection of a Divisional or Sub-Divisional office is known
as “Local Audit”. Each Division and/or any of its Sub-Divisions is inspected once a year.
The duration of such inspection of a Division by Audit is based on the work-load factor.
(2) The following revised norms are being followed for local audit of Public Works Divisions by
inspection parties with effect from the Revised Estimates, 1982-83 and Budget Estimates,
1983-84.
Nature of Divisions/offices Working party days
1 2
1. Survey, investigation, design, research and Quality Control Divisions 5 days
2. Maintenance Public Works Divisions 6 days
3. Construction Division with expenditure
(i) Upto Rs.80 lakhs 8 days
(ii) Above Rs.80 lakhs & upto Rs.1.20 crores 10 days
(iii) Above Rs.1.20 crores & upto Rs.2crores 12 days
(iv) Above Rs.2 crores & upto Rs.2.50 crores 14 days
(v) Above Rs.2.50 crores & upto Rs.3 crores 15 days
(vi) Above Rs.3 crores 16 days
4. Chief Engineer’s offices 5 days
5. Superintending Engineers/Executive Engineers (P) 3 days
6. In case of maintenance-cum-construction Divisions the norms prescribed for construction Division
will apply.