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Water Supply amp Sanitation Panchayati Raj Office of the
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The Public Works Department PWD deals with the civil engineering. works of the State Government and also non Government works under Civil. Deposits Works The PWD plays a crucial role in the development of infrastructure. in the State The PWD includes the Building Roads Branch the Irrigation. Branch the Public Health Branch and the Panchayati Raj Branches. The Annual Review on working of the Public Works is prepared as per. instruction contained in Para 8 54 of C A G M S O A E Vol I The purpose of. the review is to bring to light important and recurrent irregularities deficiencies. noticed in maintenance and submission of accounts and in functioning of the. Public Works B R Panchayati Raj Irrigation and Water Supply and Sanitation. Divisions in Punjab State Apart from various irregularities noticed by office of. Accountant General A E in maintenance and submission of accounts the. common irregularities noticed in the functioning of the divisions by the office of. Principal Accountant General Audit during Central Audit and Local Audit of. Divisional authorities are also included There is lot of scope for improvement in. the upkeep maintenance and submission of accounts by the State PW Divisions. Necessary remedial action is required to be taken by the State Government. authorities in order to remove the deficiencies irregularities pointed out in this. Review Recommendations regarding remedial measures have also been included. at the end of each irregularity pointed out, I hope this Annual Review for the year 2016 17 will help in improving the. quality of the working of all branches of Public Works ensuring financial. discipline and in preparation maintenance and submission of monthly accounts. Chandigarh Faisal Imam,Date 18 06 2018 Accountant General. Table of Contents,INTRODUCTION 1,ORGANIZATION SET UP 2. 1 BRANCHES AND DIVISIONS OF PUBLIC WORKS 2,2 STRUCTURE OF DEPARTMENT 2. 3 STRUCTURE OF DIVISIONAL OFFICE 2, ROLE AND RESPONSIBILITIES OF DIVISIONAL ACCOUNTANTS 4.
PART A IRREGULARITIES NOTICED DURING THE CHECKING OF MONTHLY ACCOUNTS 5. 1 SHORTFALLS IN IFMS LEADING TO IRREGULARITIES 5, 2 NON DEPOSIT OF VARIOUS TAXES DEDUCTED FROM WORKS BILLS 6. 3 NON REMITTANCE OF DEPARTMENTAL RECEIPTS INTO TREASURY 9. 4 IRREGULAR RETENTION OF INTEREST RECEIPTS 10, 5 IRREGULAR RETENTION OF CASH DRAWN FROM TREASURY SINCE 31 03 2013 11. 6 NON ADJUSTMENT OF OUTSTANDING A G MEMOS 11,7 DELAY IN SUBMISSION OF P W ACCOUNTS 12. 8 PARKING OF FUNDS OUTSIDE TREASURY IN RESPECT OF PW DEPOSIT 13. 9 EXCESS OF DEPOSIT OVER CASH BALANCE 13,10 ADVERSE BALANCES UNDER P W DEPOSIT 14. 11 OLD BALANCES UNDER P W DEPOSIT 14, PART B IRREGULARITIES NOTICED DURING AUDIT OF PUBLIC WORKS DIVISIONS 15.
1 IRREGULAR EXPENDITURE ON UNSANCTIONED ESTIMATES 15. 2 OUTSTANDING LIABILITIES 15, 3 OUTSTANDING RECOVERABLE AMOUNTS IN MISCELLANEOUS P W ADVANCES 15. 4 NON CLOSURE OF MANUFACTURE ACCOUNT 15,5 NON EXECUTION OF DEPOSITS WORKS 15. 6 EXPENDITURE ON IDLE STAFF 16,7 UN GAINFUL EXPENDITURE 16. 8 OUTSTANDING RECOVERY OF WATER CHARGES 16,9 EXCESS EXPENDITURE OVER SANCTIONED ESTIMATES 16. ANNEXURE 17, ANNEXURE 1 LIST OF DIVISIONS WHICH WERE IN EXISTENCE ON 31 03 2017 17.
ANNEXURE 2 DETAIL OF OUTSTANDING DEPOSIT OF INCOME TAX 23. ANNEXURE 3 DETAIL OF OUTSTANDING DEPOSIT OF VAT 24. ANNEXURE 4 DETAIL OF OUTSTANDING DEPOSIT OF LABOUR CESS 25. ANNEXURE 5 OUTSTANDING REMITTANCE OF DEPARTMENTAL RECEIPTS 26. ANNEXURE 6 DETAIL OF INTEREST RECEIPTS IRREGULARLY RETAINED BY DIVISIONS 28. ANNEXURE 7 DIVISIONS RETAINING CASH DRAWN FROM TREASURY SINCE 31 03 2013 30. ANNEXURE 8 LIST OF OUTSTANDING AG MEMOS 31, ANNEXURE 9 STATEMENT SHOWING DELAY IN SUBMISSION OF ACCOUNTS 32. ANNEXURE 10 DIVISIONS HAVING CASH BALANCE OF MORE THAN ONE CRORE 38. ANNEXURE 11 DIVISIONS HAVING ADVERSE BALANCES UNDER PW DEPOSIT 41. ANNEXURE 12 DETAIL OF IRREGULAR EXPENDITURE ON UNSANCTIONED ESTIMATE 42. ANNEXURE 13 DETAIL OF OUTSTANDING LIABILITIES 43, ANNEXURE 14 DETAIL OF OUTSTANDING MISCELLANEOUS PUBLIC WORKS ADVANCE 45. ANNEXURE 15 DETAIL OF OUTSTANDING BALANCE IN MANUFACTURE ACCOUNT 50. ANNEXURE 16 DETAIL OF NON EXECUTION OF DEPOSITS WORKS 53. ANNEXURE 17 DETAIL OF EXPENDITURE ON IDLE STAFF 58. ANNEXURE 18 DETAIL OF UNGAINFUL EXPENDITURE 59, ANNEXURE 19 DETAIL OF OUTSTANDING WATER CHARGES 60. ANNEXURE 20 EXCESS EXPENDITURE OVER SANCTIONED ESTIMATES 61. List of charts,Figure 1 Branch wise distribution of Divisions 2. Figure 2 Branch wise and year wise comparison of outstanding Income Tax 6. Figure 3 Branch wise and year wise comparison of outstanding VAT 7. Figure 4 Branch wise and year wise comparison of outstanding Labour Cess 7. Figure 5 Branch wise break up of total outstanding Income Tax for the year 2016 17 8. Figure 6 Branch wise break up of total outstanding VAT for the year 2016 17 8. Figure 7 Branch wise break up of total outstanding Labour Cess for the year 2016 17 8. Figure 8 Branch wise and year wise comparison of outstanding Remittance into Treasury 9. Figure 9 Branch wise break up of total outstanding Labour Cess for the year 2016 17 9. Figure 10 Branch wise and year wise comparison of outstanding interest receipts held by Divisions 10. Figure 11 Branch wise break up of total outstanding interest receipts for the year 2015 16 10. Figure 12 Branch wise split of cash drawn from Treasury and retained by Divisions 11. Figure 13 Branch wise and year wise comparative chart of delay in rendering of accounts 12. Figure 14 Branch wise split of cases of minus balances of P W Deposits at the end of year 2016 17 14. Introduction, The Annual Review on the working of Public Works Divisions comprising of Irrigation.
Building Roads and Water Supply Sanitation branches has been introduced with the. objective of presenting a report to the Government about the state of work in the Public Works. Divisions the state of initial and subsidiary accounts kept there and the accounts rendered by. Divisions to the Accountant General of the State The review aims to highlight in general the. non adherence of codes and rules by various units working under the Public Works Department. The accounting transactions of PWD include receipt and payment under various. relevant heads These transactions which are incorporated in the compiled PW Accounts are. effected through cash as well as stock and transfer entries However consequent to the. implementation of IFMS in Punjab the expenditure under budget heads are not being included in. compiled PW Accounts and these expenditures are incorporated in the Monthly Civil Accounts. of the State Govt through Treasury accounts This has resulted into non disclosure of work wise. consolidated figures of expenditure vis vis Technical sanction allotment of the work. There is an established accounting procedure prescribed for PWD under which PWD. submits compiled accounts to the Accountant General Office The PWD thus plays an important. role in assisting the Accountant General office in preparation of Civil Accounts which reflects. financial status of the State The financial accounting and administrative rules and procedures to. be followed by the PWD have been elaborated in Departmental Financial Rules Punjab. Financial Rules Account Code Vol III and Manuals of the Department Any deviation from. these rules and procedures by the PWD authorities affects the entire process of financial. accountability, It is therefore essential to ensure that the Public Works department exercises essential. controls with necessary checks and balances in place and have the requisite internal control. structure and financial discipline to ensure that the accounts show true and fair picture of the. state of affairs of the Department The documentations of the Department should validate the. truthfulness of execution and expenditure and should be able to show the details with. transparency and without any ambiguity Here a Divisional Accountant plays a pivotal role in. ensuring the transparency and accountability of the entire process and to keep the sanctity of the. accounting procedure The Divisional Accountant being the primary auditor has to ascertain the. truthfulness of claim of contractor supplier and the work done supplies made. The deficient areas discussed in the report are already under correspondence at different. levels with State Government and merit sincere attention at the highest level The State. Government may consider the need for convening regular meetings between the representatives. of the O o Accountant General A E Punjab and the Executing Authorities for taking suitable. The Review has been divided into two parts Part A includes the irregularities defects. and omissions noticed during the checking of monthly accounts and Part B includes. irregularities objections and shortcomings noticed during Central Audit and local Audit of. Public Works Divisions,Organization set up,1 Branches and Divisions of Public Works. The following Chart shows the number of Divisions in all wings of Public Works The. details of Divisions as on 31 03 2017 are given in Annexure 1. Branch wise Number of Divisions,Water Supply,and Sanitation Irrigation. 53 Divisions,Irrigation Divisions,Irrigation Projects. Building and Roads,Panchayati Raj, Panchayati Raj Irrigation Water Supply and Sanitation.
18 Projects,Building and,Figure 1 Branch wise distribution of Divisions. 2 Structure of Department, The organizational structure of various Departments is as shown below. Chief Engineer Head Office,Superintending Engineer Circle. Executive Engineer Division,3 Structure of Divisional Office. Further the structure of a Divisional office is as shown below. Division office,Executive Engineer,Accounts Branch Drawing Branch.
Correspondence Branch,Headed by Headed by,Divisional Divisional. Divisional Superintendent,Accountant Head Draughtsman. The Executive Engineer is assisted by Sub Divisional Engineers for engineering. execution of works and other matters detailed in Manuals of the respective Departments The. number of Sub Divisions may vary from one Division to another. Executive Engineer,Sub Divisional Sub Divisional Sub Divisional. Engineer Engineer Engineer, Role and Responsibilities of Divisional Accountants. The Divisional Accountants DA posted by the Accountant General in P W Divisions plays. pivotal role in ensuring accuracy of accounting of and financial discipline in transactions made. by the Division To achieve this goal the Divisional Accountants have to perform three fold. duties detailed below, As compiler of accounts they help the Executive Engineer.
o in correct accounting of transactions, o in preparing and submitting the compiled Public Works Monthly Accounts. o in reconciliation of cash drawn and cash remitted into treasury with Treasury as. well as with the office of Accountant General, o guiding the staff of Division as well as Sub Division offices in accounting matters. including preparation and upkeep of accounting documentation records. As Primary auditor they, ensure that bills payable alongwith supporting documents are checked thoroughly. as per laws rules and contract in force before payment is made to the claimant s. Being primary auditor they have to ascertain the truthfulness of claim of. contractor supplier and the work done supplies made through the documents. prescribed under the rules contract documents required to be prepared by the. Sub Divisions and various branches of the Division office. ensure that receipts are correctly handled and accounted for. ensure that rules and laws as amended from time to time are complied with. ensure checking of initial accounts vouchers to maintain standard of accuracy. and quality, As Financial Advisor they render suitable advice to the Divisional Officers in all matters. relating to the divisional accounts and other financial accounting matters pertaining to. the Division, Divisional Accountants are treated as the senior member of the office establishment of.
the Division though their position is analogous to that of Sub Divisional Officer In the. establishment of Divisional office they are head of the Accounts Branch To perform their duties. elaborated above they are required to be provided full support by the Executive Engineer and. Staff of Division Office It is essential to provide them inter alia all necessary documents as. well as adequate staff to ensure fulfillment of these responsibilities. Divisional Accountants are under the administrative control of O o the Accountant. General A E Punjab but they work under the direct control supervision of the Divisional. Officers i e Executive Engineer Therefore although the Divisional Accountants have been. directed from time to time to submit the complete and correct monthly accounts on or before the. due date complying with the instructions contained in Accounting and Financial Rules ensuring. accuracy in compilation of monthly accounts yet the support of the Divisional Officers is crucial. in enforcing financial discipline in their divisions. Part A Irregularities Noticed During the Checking of Monthly Accounts. 1 Shortfalls in IFMS leading to irregularities, The State Government switched over to the new system of payments for Public Works. through IFMS w e f Ist April 2013 without formulating a comprehensive procedure for Public. Works Transactions The Public Works Accounting system is m. be followed by the PWD have been elaborated in Departmental Financial Rules Punjab Financial Rules Account Code Vol III and Manuals of the Department Any deviation from these rules and procedures by the PWD authorities affects the entire process of financial accountability

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