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FINAL DRAFT REVISION OF

CENTRAL PUBLIC WORKS ACCOUNT CODE

This Code is proposed to be renamed as ‘PUBLIC WORKS ACCOUNT CODE’

Para Existing Proposed Remarks


No
CHAPTER I - EXTENT OF APPLICATION
1. The rule in this code describe primarily the financial methods and procedure to be The rules in this code Revised due to
observed by Public Works Officers in dealing with transactions relating to Central describe primarily the changes that
Public Works in keeping and rendering accounts of such transactions. They are financial methods and took place in last
supplementary to the financial rules contained in the Central PWD Code, the General procedure to be observed 60 years.
Financial Rules and the Treasury Rules of the Central Government, and, in so far as by Public Works Officers in
they deal with the initial and compiled accounts of P.W. Officers, they reproduce or Public Works Department, C.E, PWD
are based on the directions given by the Auditor General with the approval of the Roads and Highways suggested to
Governor General, as embodied in the Account Code, Volume III. Likewise, any Department, and rename this
provisions in this Code relating to the requirements of audit are to be regarded as Department of Public Code as
directions issued under the authority of the Auditor General. Health Engineering in ‘Bangladesh
dealing with transactions Public Works
relating to public works, Account Code’.
construction and However,
maintenance of Building, country’s name
Roads Network and public is not prefixed
health sanitary and water with any Account
system and in keeping and Code & hence it
rendering accounts of such is proposed to
transactions to the Chief rename as
Accounts Officer for final ‘Public Works
consolidation of accounts Account Code’.
of the Ministry/Division as a
whole. They are
supplementary to the
financial rules contained in

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the Central P.W.D. Code,
the General Financial
Rules and the Treasury
Rules of the Government.
In so far as they deal with
the initial and compiled
accounts of Departmental
Officers (Public Works
Department, Roads and
Highways Department and
Department of Public
Health Engineering), they Last sentence
reproduce or are based on will require
the directions given by the approval of the
Comptroller and Auditor CAG.
General with the approval
of the President, as
embodied in the Account
Code, Volume III. Likewise,
any provisions in this code
relating to the requirements
of audit are to be regarded
as directions issued under
the authority of the
Comptroller and Auditor
General.
2. In the administrations under the direct control of the Central Government, the rules In the administrations
are wholly applicable. Save where it is expressly provided otherwise, they are not under the direct control of First Line: Words
applicable to Central Public Works carried out by the Military Engineering Services or the Government, the rules ‘the Central’ are
to any other department, which will be regulated by departmental regulations or are wholly applicable. Save deleted. Words
special orders issued by Government, subject always to such directions as may be where it is expressly “Auditor General”
given by the Auditor General with the approval of the Governor General as regards provided otherwise, they and “Governor
the form of initial and compiled accounts and methods and principles in accordance are not applicable to public General” are
with which such accounts are kept. works carried out by the replaced by
Military Engineering “Comptroller and

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Services or to any other Auditor General”
department, which will be and
regulated by departmental “President”
regulations or special respectively.
orders issued by
Government, subject
always to such directions
as may be given by the
Comptroller and Auditor
General with the approval
of the President as regards
the form of initial and
compiled accounts and
methods and principles in
accordance with which
such accounts are kept.
3. With regard to matters dealt with in this Code, the execution of Central Public Works, With regard to matters Words ‘Central’
entrusted to the agency of Provincial Governments in Governors’ Provinces, will be dealt with in this Code, the and “Agency of
regulated, subject to the directions contained in the Account Code, Volume III, by execution of Public Works, Provincial
rules made by the Government concerned except where distinct provisions have entrusted to the Public Governments in
been made in these rules to the contrary. Works Department, Roads Governors’ are
and Highways Department deleted & names
and Department of Public of PWD, RHD
Health Engineering or any and DPHE or
other department, duly any other
authorised by Competent department are
Authority, will be regulated, added.
subject to the directions
contained in the Account
Code, Volume III, by rules
made by Government
except where distinct
provisions have been
made in these rules to the
contrary.

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CHAPTER II – DEFINITIONS

4. Unless there be something repugnant in the subject or context, the terms defined in Retained in original. No
this Chapter are used in this code in the sense herein explained. change is proposed.
(1)Accountant General means the head of an office of Accounts and Audit (1) It is deleted. There is no
subordinate to the Auditor General of Pakistan who keeps the accounts of Office of the A.G.
Government and, when used in relation to Public Works Division, the head of the
office to whom the accounts of the division are rendered.
Accounts Office-means the office of the Controller General of Accounts and accounts New addition.
offices subordinate to the Controller General of Accounts and includes Upzila
Accounts Offices, District Accounts Offices, Divisional Accounts Offices and the
offices of the Chief Accounts Officers.
(2)Administrative Approval – This term denotes the formal acceptance, by the Add ‘Roads and Highways Addition made.
administrative department concerned, of the proposals for incurring any expenditure
Department and Workshop held
in the Public Works Department on a work initiated by, or connected with, theDepartment of Public on Feb 9, 2014
Health Engineering or any
requirements of such administrative department. It is, in effect, an order to the Public refers.
other department, duly
Works Department to execute certain specified works at a stated sum to meet the
authorised by Competent
administrative needs of the department requiring the work. See also clause (62).
Authority’ after Public
Works Department.
(3)Advance Payment means a payment made on a running account to a contractor Retained in original. No Para number
for work done by him but not measured. See paragraph 229. change is made.. 229 may
undergo change
later.
(4)Appropriation – see rules 27 to 30 and 35 in Appendix 6. Appropriation means the Rule 2 (ii) of the
assignment of funds to GFR refers.
meet specified expenditure
at the disposal of the
assigning authority.
(5)Assets – In the accounts of works this term indicates all outstanding or anticipated Retained in original. No
credits, which have to be taken in reduction of final charges. Examples: Recoveries of change is made.
advances or recoverable payments, and sale-proceeds or transfer value of surplus
materials.
(6)Bank – The term “The Bank” means the State Bank of Pakistan, or any office or The term “The Bank” State Bank of

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agency of the State Bank of Pakistan and includes any branch or the Imperial Bank means the Bangladesh Pakistan
of India acting as agent of the State Bank of Pakistan in accordance with the Bank, or any of its offices replaced with
provisions of the State Bank of Pakistan, order 1948. or branches and includes Bangladesh
any branch of Sonali Bank Bank. Sonali
or any scheduled bank Bank is also
acting as agent of included.
Bangladesh Bank in
accordance with the
provisions of Bangladesh
Bank Order, 1972.
(7) Book Transfer – This term is applied to the process whereby financial transactions Book Transfer. – This term Expanded.
which do not involve the giving or receiving of Cash, or of Stock materials, are is applied to the process Words in bold
brought to account. Such transactions may either affect the books of a single whereby financial are added.
accounting officer whose amounts are ultimately incorporated in the accounts of transactions which do not
Government. They usually represent liabilities and assets of Government brought to involve the giving or
account either by way of settlement or otherwise, but they may also represent receiving of Cash, or of
corrections and amendments made in Cash, Stock, or Book Transfer transactions stock materials are brought
previously taken to account. to account. Such
transactions may either
affect the books of a single
accounting officer, or they
may involve operation on
the books of more than
one accounting officer
whose accounts are
ultimately incorporated in
the accounts of
Government. They usually
represent liabilities and
assets of Government
brought to account either
by way of settlement or
otherwise, but they may
also represent corrections
and amendments made in

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Cash, Stock, or Book
Transfer transactions
previously taken to
account.
Cash.- The term “Cash” includes New addition.
legal tender coin, notes, To be numbered
cheques and drafts as (8).
payable on demand. A
small number of revenue
stamps may be treated as
part of the cash balance.
Note.- Government
Securities, deposit receipts
of banks, debentures and
bonds, accepted as
security deposit under the
rules of Government, do
not fall under this term.
(8)Commercial Department – See Chapter 4 of the Account Code, Volume I. Commercial Department To be numbered
means the Department as (9).
which functions on
commercial pattern. Also
see Chapter 4 of the
Account Code, Volume I.
Chief Accounts Officer Chief Accounts Officer New addition.
means the head of an To be numbered
office of Accounts as (10).
subordinate to the
Controller General of
Accounts who keeps and
consolidates accounts of
his Ministry/Division and to
whom the accounts of the
Divisions/accounting
units are rendered every

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month.
(9)Competent Authority – The term “Competent Authority” means Government or any Retained in original. No Renumber as
other authority to whom the relevant powers may be delegated by Government. change is made. (11 ).
(10)Completion and Completed – The expression “completion of a work” should be Completion and Completed Renumber as
understood to include “abandonment of a work”, and “complete work” to include – The expression (12). Minor
“abandoned work”. “completion of a work” may change.
be understood to include
“abandonment of a work”,
and “completed” to include
“abandoned”.
(11)Contingencies (Works) – When used in respect of the accounts of works, the Retained in original. No Relates to
term “Contingencies” indicates the incidental expenses of a miscellaneous character change is proposed. contingencies
which cannot appropriately be classified under any distinct sub-head or sub-work, yet provided in cost
pertain to the work as a whole. To be renumbered as (13). estimates of a
work.
(12)Contract and Contractor – The term “contract” means any kind of undertaking, The term “contract” means
written or verbal, express or implied, by a person, not being Government servant, or any kind of written Note is added
by a syndicate or firm that has made such an undertaking, but often its use is undertaking by a person, giving definition
restricted to contractors for the execution of works or for services in connection not being a Government of Contractor as
therewith. servant, or by a syndicate per Public
or firm, for the construction, Procurement
maintenance or repairs of Act.
one or more works, for the To be
supply of materials or for renumbered as
the performance of any (14).
service in connection with
the execution of works or
the supply of materials.
The term “Contractor”
means a person, syndicate
or firm that has made such
an undertaking, but often
its use is restricted to
contractors for the
execution of works or for

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services in connection
therewith.
Note:- As per Public
Procurement Act,
Contractor means ‘a
person under contract with
a procuring entity for the
execution of any works
under the Act.’
(13)Department – This term, when qualified by the prefix “The”, is used to indicate the Department – This term, To be
Public Works Department, which, for the purpose of the rules in this code, includes when qualified by the prefix renumbered as
also the works organization, if any, under a Chief Commissioner. “The”, is used to indicate (15).
the Public Works
Department, Roads &
Highways Department or
Department of Public
Health Engineering or any
other Department, duly
authorised by Competent
Authority, which, for the
purpose of the rules in this
code, includes also the
works organization.
(14)Deposit Works – This term is applied to works of construction or repair the cost of This term is applied to To be
which is met, not out of Government funds, but out of funds from non-Government works of construction or renumbered as
sources, which may either be deposited in cash or otherwise placed at the disposal of repair the cost of which is (16).
the Divisional Officer. Works executed for municipalities and other public bodies fall met, not out of Government
under this category when the cost is chargeable either to cash deposits made for the funds, but out of funds from
purpose, or to their credit balances at treasuries. non-Government sources,
which may either be
deposited to Government
accounts or otherwise
placed at the disposal of
the Divisional Officer.
Works executed for

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municipalities and other
public bodies fall under this
category when the cost is
debitable to deposits made
for the purpose, in
Government accounts.
(15)Detailed Head–See paragraph 11. It is deleted. Not in force.
(16)Indirect and Direct Charges – “Direct Charges” are those charges pertaining to a Retained in original. No
work, project or job, which are incurred directly for its execution and are included in change is made . To be
the regular accounts of it. “Indirect Charges” are those charges which pertain, or are renumbered as
incidental to a work, project, workshop job or manufacture job, but which are not (17).
incurred directly or solely in connection therewith and thus cannot be taken directly
into such detailed accounts of it as are incorporated in the regular accounts of the
expenditure of the Department.

(17)Direction Office – This term indicates the office of an administrative officer who Retained in original. No To be
has one or more Divisional Officers working under his orders and is not himself change is made. renumbered as
entrusted with the execution of works or with the receipt and disbursement of public (18).
money, e.g., a Chief Engineer or a Superintending Engineer, or a Superintendent of
Works; but, if such an officer is also entrusted at any time with the receipt and
disbursement of public money, he is treated as a Divisional Officer for the purposes
of this Code, even though some part of his emoluments may be treated as Direction
charges.
(18)Direction Officer – The head of a direction office is known by this designation. Retained in original. No To be
Explanation – A Government servant holding the rank of a Superintending or even change is made. renumbered as
Chief Engineer is not a Direction Officer, unless the Direction of the business of one (19).
or more divisions is entrusted to him. Thus a Superintending Engineer employed on
special duty is not a Direction Officer.
(19)Direct and Indirect Receipts – “Direct Receipts” are those items of revenue Retained in original. No
receipts which are realised in connection with a work or project either by officers of change is made. To be
Public Works Department or other Departments and are brought to account directly renumbered as
as appertaining to work or project. “Indirect Receipts are those receipts which pertain, (20).
or are incidental, to a scheme or work, but cannot be taken directly into such detailed
accounts of it as are incorporated in the regular accounts of the receipts of the

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Department.

Director General, Works Audit Directorate Director General, Works New addition.
Audit Directorate means
the head of an office of To be numbered
Audit subordinate to the as (21).
Comptroller and Auditor
General of Bangladesh
who audits the accounts of
Public Works Department,
Roads & Highways
Department and Public
Health Engineering
Department.
District Accounts Officer District Accounts Officer New addition.
means an Accounts Officer To be numbered
subordinate to the as (22).
Controller General of
Accounts.
(20)Division and Divisional Office – These terms are used to denote respectively the Retained in original. No
executive charge held by a Divisional Officer [clause (21) below] and the head office change is proposed. To be
of such a charge. Thus the office of an independent executive sub-division is a renumbered as
Divisional Office for the purpose of this Code, as also that of the Superintendent of a (23).
Workshop working independently of a Divisional Officer.
(21)Divisional Officer – This term is applied to an executive officer of the Public No change is proposed to
Works Department who is not subordinate to another executive or disbursing officer first para. First Para is Words
of the Department, even though the executive charge held by him may not be retained in original. “Accountant
recognised as a “division” by the Government concerned. Thus, the officer in charge Second Para Changed: General” are
of an independent sub-division is also treated as a Divisional Officer for the purpose “Disbursing Officers of replaced with
of this code. See also clause (17). other departments, if they “Chief Accounts
Disbursing Officers of other departments, if they spend Public Works funds and are spend Public Works funds Officer”.
required to render their accounts direct to the Accountant General are also included and are required to render To be
in the term Divisional Officer. their accounts direct to the renumbered as
Chief Accounts Officer, are (24).
also included in the term

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Divisional Officer”.

Divisional Controller of Accounts Divisional Controller of New addition.


Accounts means the head
of an office of Accounts To be numbered
subordinate to the as (25).
Controller General of
Accounts who is
responsible for
coordination and
supervision of DAOs/
UAOs under his
jurisdiction & also carries
out accounting & payment
functions.
Economic Code- Economic Code.-These New addition.
describe the nature of To be numbered
expenditure or receipt i.e. as (26).
what goods or services
were brought from
Government funds or why
moneys were paid to
Government.
(22)Final payment means the last payment on a running account made to a Retained in original. No To renumber as
contractor on the completion or determination of his contract and in full settlement of change is proposed. (27).
the account.
Functional Codes- Functional Codes:-These Will need to be
are shown as Level 2 and looked at again
Level 3 codes. They at the time of
represent the spending or introduction of
collecting unit within the new BACS.
government structure and
identify the purpose for

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which expenditures have
been incurred. They are
arranged according to the
organisational hierarchy of
Government.
(23)Government means the Central Government. A provincial Government means Government means the To be
the government of a Governors’ Province. Government of the renumbered as
People’s Republic of (28).
Bangladesh.
(24)Grant – See paragraph 33. Grant means provision of To be
Funds approved by renumbered as
Parliament. (29)
Imprest- Imprest.-This term New addition.
represents the standing
advance of a fixed sum of To be numbered
money given to an as (30).
individual to enable him to
make certain classes of
disbursements which may
be entrusted to his charge
by the Divisional Officer or
the Sub-Divisional Officer.
(25)Inclusive Rate of cost – See clause (46). Inclusive Rate of Cost To be numbered
means the rate of cost of as (31).
the entire work relating to a
sub-head, including the
cost of material if recorded
separately in the accounts.
– See clause (46).
(26)Intermediate Payment is a term applied to a disbursement of any kind on a Retained in original. No To be
running account, not being the final payment. It includes an “Advance payment”, a change is proposed. renumbered as
“Secured advance” and an “On account payment (other than the final payment on a (32).
running account)”, or a combination of these.
(27)Issue Rate – This term denotes the cost per unit fixed, in respect of an article 3rd & 4th line: To be
borne on the Stocks of the Department at a valuation, for the purpose of calculating Add word ‘old’ before renumbered as

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the amount creditable to the sub-head concerned (i.e. the sub-head under which the words ‘Stocks’ and ‘stock’. (33).
article is classified) of the Stock account by charge to the account or service No other change is
concerned, when any quantity of that article is issued from stock. This does not take proposed.
into account the storage charges mentioned in clause (55).
Para Existing Proposed Remarks
No
(28)Labour – When a separate materials account is kept for one or more sub-heads To be
of an estimate and the term “labour” is used in connection with such an account, it Retained in original. No renumbered as
denotes all charges pertaining to each of those sub-heads, other than (1) the cost of change is proposed. (34).
materials issued direct and (2) carriage and incidental charges in connection with the
materials.
Legal Code- Legal Code:-This is Will not be there
included as the Level 1 in new BACS.
code and indicates the
legal authority for collecting
revenues or for making
payments.
(29)Liabilities – When used in respect of accounts of works, this term includes all Retained in original. No To be
anticipated charges which are adjustable as final charges, but have not been paid, change is proposed. renumbered as
regardless of whether or not they have fallen due for payment, or, having fallen due, (35).
have or have not been placed to the credit of the persons concerned in a suspense
head subordinate to the accounts of the work concerned.
(30)Local Administration – The term “Local Administration”, as use in this Code, Local Administration – The .
means where the rules apply to Public Works under the administrative control of a term “Local Another
Chief Commissioner, the Chief Commissioner, and where they apply to Public Works Administration”, as used in definition is
under the administrative control of the Central Public Works Department, the Ministry this Code, means where given.
of Health and Works. the rules apply to Public
Works under the To be
administrative control of a renumbered as
Ministry/Division, and (36 ).
where they apply to Public
Works under the
administrative control of
the Public Works
Department, the Ministry of

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Housing and Public
Works.
(31)Local Loan Works – This expression indicates works executed by the Public Local Loan Works – This
Works Department on behalf of a State which has acceded to Pakistan Municipality, expression indicates works To be
Port Trust, or other corporation, when the cost of works is to form part of a loan given executed by the Public renumbered as
to it by Government for the purpose. Works Department or the (37).
Roads & Highways
Department or the
Department of Public
Health Engineering on
behalf of Municipality, Port
Trust, or other Corporation,
when the cost of works is
to form part of a loan given
to it by Government for the
purpose.
Lump Sum Contract- Lump Sum Contract is a New addition.
contract for a complete To be numbered
work which a contractor as (38).
agrees to execute with all Chapter XI on
its contingencies for a fixed Lump Sum is
sum subject to such being retained.
conditions as the
Government may lay down.
(32)Major Estimate is a term applied to the estimate for a work, when the sanctioned Major Estimate is a term
amount of the works expenditure exceeds Rs. 20,000. This term is also applied, for applied to the estimate for
the sake of convenience, to the work itself. a work, when the To be numbered
sanctioned amount of the as (39).
works expenditure exceeds
the limit prescribed in
Delegation of Financial
Power Rules. This term is
also applied, for the sake
of convenience, to the work
itself.

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(33)Major Head – See paragraph 11. It is deleted. Not in force.
(34)Market Rate – Used in respect of an article borne on the Stock accounts of a Change made.
division, this term indicates the cost per unit at which the article, or an article of Retained in original. No To be
similar description, can be procured, at a given time at the stores godown, from the change is proposed. renumbered as
public markets suitable to the division for obtaining a supply thereof. 40.
(35)Minor estimate is a term applied to the estimate for a work, when the sanctioned Minor estimate is a term Same as at (32)
amount of the works expenditure does not exceed Rs. 20,000. This term is also applied to the estimate for above.
applied, for the sake of convenience, to the work it self. a work, when the
sanctioned amount of the
works expenditure is less
than the limit of
expenditure prescribed for
Major Estimates. This term
is also applied, for the sake
of convenience, to the work
itself.
(36)Minor Head – See paragraph 11. It is deleted.
(37)Non-voted – See paragraph 13. Non-voted means To be
expenditure flowing from renumbered as
Consolidated Fund which (41).
are not voted by
Parliament.
(38)On Account Payment or Payment On Account means a payment made, on a Retained in original. No
running account, to a contractor in respect of work done or supplies made by him and change is proposed.
duly measured. Such a payment may or may not be for the full value of work or To be
supplies; if it is an intermediate payment, it is subject to the final settlement of the renumbered as
running account on the completion of the contract for the work or supplies. (42).
(39)Operation – Used in respect of the accounts of manufacture and workshop Retained in original. Workshop
transactions, this term indicates the charges incurred on the manufacture operations transactions are
connected with specific jobs. there. To
renumber as
(43).
(40)Outturn – Used in respect of the accounts of manufacture and workshop Retained in original. Workshop
transactions, this term denotes the value of the finished products (or of the work transactions are
done, in cases in which the articles wrought are not supplied departmentally) of there. To

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manufacture operations connected with specific jobs. renumber as
(44).
(41)Payment on Account– See clause (38) It is deleted. Refer to clause
(38)
(42)Primary Unit of Appropriation – See paragraph 33. Means a lump sum of Rule 2 (xv) of the
money placed by the GFR refers.
Government at the To renumber as
disposal of a subordinate (45).
authority.
(43)Progress means the up to date quantities of work done or supplies made. Retained in original. No To renumber as
change is proposed. (46).
(44)Quantity – In the accounts of works this expression is used to describe the extent Retained in original. No
of work done, supplies made or services performed, when these can be measured, change is made. To renumber as
weighed or counted. (47).

(45)Rate – In estimates of cost, contracts, contractors’ bills and vouchers generally, Retained in original. No To renumber as
rate means the consideration allowed for each unit of work, supply or other service. change is proposed. (48).
(46)Rate of Cost and Inclusive Rate of Cost – “Rate of Cost” means generally the Retained in original. No To renumber as
total cost of a work or supply divided by its quantity. In the accounts it represents the change is proposed. (49).
recorded cost per unit, as arrived at by dividing the up to date final charge on a sub-
head, by the up to date progress thereof. “Inclusive Rate of Cost” means the rate of
cost of the entire work relating to sub-head, including the cost of materials if recorded
separately in the accounts.
(47)Re-appropriation – Means the transfer of funds from one unit of appropriation to Re-appropriation – Means Refer to Rule
another such unit. the transfer of funds from 106 of the
one primary unit of General
appropriation to another Financial Rules.
such unit within a grant
sanctioned by a competent To renumber as
authority. (50).
Para Existing Proposed Remarks
No

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(48)Recoverable Payment means a payment to or on behalf of a contractor which Retained in original. No To renumber as
does not represent value creditable or payable to him for work done or supplies made change is proposed. (51).
by him and has therefore to be made good to Government by an equivalent cash
recovery or short payment of dues.
(49)Running Account is a term applied to the account with a contractor when Running Account is a term Contractors are
payment for work or supplies is made to him, at convenient intervals subject to final applied to the account with not to make
settlement of the account on the completion or determination of his contract. a contractor when payment supplies & hence
for work is made to him, at words ’or
convenient intervals supplies’ are
subject to final settlement deleted.
of the account on the
completion or termination To renumber as
of his contract. (52).
(50)Secondary Unit of Appropriation – See paragraph 33. It is deleted.
(51)Sectional Officer – This designation is used to describe those officials, usually ‘Sectional Officer’ is Revised in Final
non-gazetted subordinates, who are placed in responsible executive charge of works replaced with ‘Sub- Draft.
or stores under the orders of the officer in charge of a recognised sub-division, and Assistant Engineer’ and To renumber as
the accounts of whose transactions are, therefore, ultimately incorporated in those of delete words ‘usually non- (53).
the sub-division. gazetted subordinate’. No
other change is made.
(52)Secured Advance – is a term specifically to an advance made, on the security of Retained in original. No To renumber as
materials brought to site of work, to a contractor whose contract is for the completed change is proposed. (54).
items of work. See paragraph 228.
(53)Special Office – The Office of a Special Officer, vide clause (54) Retained in original. No To renumber as
change (55).
(54)Special Officer (or Specialist Officer) – This term is applied, in this Code, to such Retained in original. No To renumber as
officials of the Department as are neither Divisional Officers nor officials subordinate change is proposed. (56).
to a Divisional Officer, and have no Divisional Officers working under their control.
(55)Storage Rate and Storage Charges –These expressions denote, respectively, the To renumber as
percentage rate fixed for and charges levied on , all issue of stock to cover such Retained in original. No (57).
actual expenditure as is incurred, after the acquisition of the stores, on work charged change is proposed.
establishment employed on handling and keeping initial account, the custody of stock
and the maintenance of the store godown or yards, etc.
(56)Sub-divisional Officer – The designation is applied primarily to an official, whether Delete words from ‘whether Revised in Final
a gazetted officer or not, who holds the charges of a recognised subdivision in a gazetted officer or not’. Draft.

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subordination to a Divisional Officer, but when the immediate execution charge of any No other change is made.
works or stores has not been constituted into a regular sub-divisional charge, but is To renumber as
held by the Divisional Officer himself, the latter is also treated as the Sub-divisional (58).
Officer in respect of such charge. When a Divisional Officer holds the immediate
charge of a recognized subdivision in addition to his own duties as the executive
head of the division, he is treated as the Sub-divisional Officer in respect of the
charge of the subdivision.
Para Existing Proposed Remarks
No
(57)Sub-head – In the accounts of works and in working estimates, this term is used Retained in original. No To renumber as
to describe the sub-divisions into which the total cost of a work (or of its sub-works if change is proposed. (59).
it is a large work) is divided for purposes of financial control and statistical
convenience. The several descriptions of work that have to be executed in the course
of construction or maintenance of a work or sub-work, e.g. excavation, brick-work,
concrete, wood-work, etc., are usually treated as the sub-heads of it.
(58)Sub-work – In the case of a large work consisting of several buildings or smaller Sub-work – In the case of a Revised again in
works, or groups, thereof, the term sub-work is often applied to a distinct unit of the large work consisting of Final Draft.
same if that unit is sufficiently large or important to be kept distinct for the purposes of several buildings or smaller
accounts. For example, the outer wall, the solitary cells, the cook-houses, the jailor’s works, or groups thereof, Discussed with
quarters, etc., in the case of a large central jail. In the case of Irrigation, etc, projects, the term sub-work is often Mr. Hayat,
the Head Works, Main Line, each branch of a canal, each group of distribution applied to a distinct unit of Executive.
butteries relating to each branch separately, the drainage and protective works, the the same if that unit is Engineer, Office
Water Course Scheme, and Special Tools and Plant, all form separate sub-works. sufficiently large or of the CE, PWD.
important to be kept
distinct for the purposes of To renumber as
accounts. For example, the (60).
outer wall, the solitary
cells, the cook-houses, the
jailor’s quarters, etc., in the
case of a large jail, and
Special Tools and Plant, all
form separate sub-works.
(59)Supervision charges – This term is ordinarily applied to the charges which levied,
in addition to book value and storage charges, in respect of stock materials sold or Retained in original. No To renumber as
transferred, and are intended to cover such items of the expenditure incurred on the change is proposed. (61).

18
stores as do not enter their book value and are not included in the storage charges
(see clause (55)).
(60)Suspense Accounts – This term is applied primarily to certain heads of account,This term is reserved for This revision is in
falling under the minor head “Suspense” of a major head of expenditure, which are the temporary passage of line with the
reserved for the temporary passage of such transactions as must at once be taken tosuch transactions as must revision made by
the account of the sanction or grant concerned, but cannot be cleared finally either
at once be taken to the the CAG in
because the relevant payment, recovery, or adjustment is awaited, or because it is account of the sanction or Account Code
necessary to keep an effective watch over the values of any stock materials, until grant concerned, but Volume III.
their final disposal. The charges under a suspense account are taken in cannot be cleared finally
enhancement of the charges under the major head of expenditure concerned, and either because the relevant To renumber as
the receipt in reduction thereof. For suspense accounts within the accounts of works,
payment, recovery, or (62).
see paragraph 270. adjustment is awaited. The
charges under suspense
account are taken in
enhancement of the
charges against the work
concerned and the receipts
in reduction thereof. For
suspense accounts within
the accounts of works, see
paragraph 270. Suspense
account will not be opened
or operated without the
concurrence of the
Controller General of
Accounts.
(61)Takavi works – This term denotes works of construction or maintenance relating It is deleted.
to water courses or any other works, expenditure on which is treated by Government
as a takavi advance (i.e. an advance to cultivators) recoverable from the party or
parties concerned.
(62)Technical Sanction – This name is given to the order of competent authority ‘Ministry of Health and
sanctioning a properly detailed estimates of the cost of a work of construction or Public Works’ is replaced To renumber as
repair proposed to be carried out in the Public Works Department. Ordinarily, such with ‘Ministry of Housing (63).
sanction can only be accorded by Government, Ministry of Health and Works or by and Public Works’ No
such authorities of the Ministry to whom the power has been delegated by the other change is made.

19
Government. Sanction accorded to a work by any other department of Government is
regarded merely as an administrative approval of the work, vide clause (2).
(63)Treasure Rules means the Treasury Rules of the Central Government. Treasure Rules means the To renumber as
Treasury Rules and (64).
Subsidiary Rules made
thereunder of the
Government of the
People’s Republic of
Bangladesh.
(64)Unit of Appropriation – See paragraph 33. It is deleted.
(65)Value – This term used in connection with the sale of stock materials (vide No change is proposed. Renumber as
paragraph 122 and 356) or their issue to works (vide paragraph 242, 247 and 384) (65).
includes storage charges.
(66)Voted – see paragraphs 13. Voted means expenditure Renumber as
flowing from Consolidated (66).
Fund duly voted by
Parliament.
(67)Water Course – This name is given to a channel for the supply of water from an It is deleted.
irrigation work, which falls under the definition of the terms as given in the Canal Act
applicable to the area concerned. The definition given in the Canal and Drainage Act
of 1873, is as follows:
“water-course” means any channel which is supplied with water from a canal, but
which is not maintained at the cost of government, and all subsidiary works belonging
to any such channel.
(68)The term “work” when by itself, is used in a comprehensive sense and applies not Retained in original. No To be
only to works of construction or repair, but also to other individual objects of change is proposed. To renumbered as
expenditure connected with the supply, repair and carriage of tools and plant, the discuss with CE’s office.. (67).
supply or manufacture of other stores, or the operations of a workshop.
(69)Works Expenditure and Work Outlay – These terms are used to indicate Works Expenditure and This revision is in
respectively the expenditure, and the capital charges, on the special services Work outlay-These terms line with the
connected with the construction, repair and maintenance of works. The charges are used to indicate revision already
falling under these categories may be net when, under rule, any receipts are taken in respectively the made by the
reduction of the charges, but they do not include the cost of the general services, expenditure, and the CAG in Account
Tools and Plant and Establishment, or any charges not taken to final heads of capital charges, on the Code Volume III

20
account but kept under one of the suspense accounts. special services connected vide replacing
with the construction, page 3-9.
repair and maintenance of To be
works. The charges falling renumbered as
under these categories (68).
may be net when, under
rule, any receipts are taken
in reduction of the charges,
but they do not include the
cost of the general
services, Tools and Plant
and Establishment, or any
charges kept under one of
the suspense accounts
pending final adjustment.
Para Existing Proposed Remarks
No

CHAPTER III - GENERAL OUTLINES OF SYSTEM OF ACCOUNTS

A – CLASSIFICATION OF TRANSACTIONS

5. The Public Works Department executes primarily works of all* classes required for all The Public Works Portion relating
Civil Departments of Government, except such works as are vested in, or transferred Department executes to Provincial
to the administration of the departments concerned, or entrusted for execution to a primarily works of building Government is
Provincial Government or the Military Engineer Services. Defence or Railway works constructions and deleted.
may also be entrusted to the Department either occasionally or as a standing maintenance required for Note is deleted.
arrangement, and at times works of other departments and Non-Government works all Civil Departments of
may also have to be undertaken. Government. The Public CE’s letter not
Note – Besides the foregoing petty services such as the manufacture or supply of Health Engineering clear.
stores are also undertaken by Divisional Officers. Department executes the
works of rural sanitation
and drinking water supply.
The Roads & Highways
Department executes

21
works of all classes
connected with the
construction and
maintenance of Roads,
Culverts and Bridges and
operation and maintenance
of ferry services. Except
such works as are vested
in or transferred to the
administration of other
concerned departments or
entrusted for execution by
the Military Engineer
Services,. Defence,
Railway, Municipal
Corporation or Local
Government works may
also be entrusted to these
Departments either
occasionally or as a
standing arrangement, and
at times works of other
departments and Non-
Government works may
also have to be
undertaken.
Note- Deleted.
6. The general principles to be followed in the classification of Civil Works expenditure Replace Article 33 with Art.28 of Account
are laid down in Article 33 of the Account Code, Volume I. Article 28. No other change Code Vol.I is
is made. relevant.
7. Works of the Post and . Transactions relating to the
charges and receipts
Telegraphs Department. Works
connected with the
in connection with the
services pertaining to Civil
conservation of ancient Works of Government
monument which are debitable
to the Archaeological
22
Department
other than works of the
Postal Department and
works in connection with
the conservation of ancient
monument debitable to the
Archaeological
Transactions relating to the charges and receipts connected with the services Department, are adjusted
pertaining to Civil Works of Government other than works referred to in the margin, finally in the accounts of
are adjusted finally in the accounts of the Divisional Officers against the provision of the Divisional Officers
funds therefor placed at their disposal. Transactions connected with the services of against the provision of
other Government Works are not adjusted finally, but pass eventually out of the funds therefor placed at
accounts of Divisional Officers for incorporation in the accounts of the departments their disposal. Transactions
and Governments concerned. Outlay on non-government works is charged against connected with the
the deposits received therefor. services of other
Government Works are not
Note 1: If an Administration executes, on behalf of another Administration a Civil adjusted finally, but pass
Works (other than a work relating to the Posts and Telegraphs Department), the eventually out of the
necessary funds are usually placed at its own disposal. accounts of Divisional
Officers for incorporation in
Note 2: When a division undertakes a service on behalf of another division, the the accounts of the
connected receipts and charges are, in the absence of any instructions to the departments concerned.
contrary, passed on for adjustment finally in the accounts of the latter division. Outlay on non-government
works is charged against
Note 3: Operations undertaken in the manufactories and workshops of a division on the deposits received
behalf of other divisions, departments, local bodies or individuals are treated as therefor.
operations of the divisions in the first instance, but the entire cost is ultimately Note 1:-No change is
recovered from the parties concerned. made.
Note 2:- No change is
made.
Note 3:- No change is
made.
8. In all cases the primary accounts of these transactions should be kept in accordance Retained in original. No
with the rules of this code, even though the ultimate cost of the transactions may not change is proposed.
have to be brought to account finally in the books of the Divisional Officer.
9. The performance of these services and the subsidiary proceedings give rise to a The performance of these Words ‘and

23
number of other transactions with other departments, Government etc, which have services and the subsidiary stores have to be
also to be brought to account, e.g., funds have to be obtained from treasuries to meet proceedings give rise to a obtained from
liabilities incurred, receipt realised have to be lodged in treasuries, and stores have to number of other other divisions or
be obtained from other divisions or departments, etc., or from England. transactions with other departments,
Ministries/Divisions, etc, etc., or from
which have also to be England’ are
brought to account, e.g., deleted.
funds have to be obtained
from treasury Banks to
meet liabilities incurred and
receipts realised have to
be lodged in treasury
Banks.
10. The transactions of Public Works Officers may thus be grouped under the heads Since Government Entire Paragraph
indicated below:- accounts are kept in two is revised.
I. Expenditure Heads: for charges adjustable finally in the accounts of Divisional parts i.e. Consolidated
Officers. Fund and Public Account , Discussed with
II. Revenue Heads: for revenue receipts creditable finally to Government in the receipt and payment Mr. Hayat Ex.
accounts of Divisional Officers. transactions of Public Engineer, Office
III. Remittance Heads (Receipts as well as Payments): for cash, stores or other Works Department, Roads of the C.E.,PWD.
values received from, or paid to or on behalf of, other divisions or departments. & Highways Department On 20th April. No
IV. Debt Head: for certain receipts and payments held in suspense pending and Public Health change
clearance by payment or recovery (as the case may be) in cash or otherwise. The Engineering Department required..
suspense accounts for transactions of this group, are treated either as heads Officers are also grouped
subordinate to the expenditure heads or as independent heads of account, or as sub- under Consolidated Fund
heads in the accounts of works, as will be explained in later chapters. and Public Account and
classified in accordance
with classification chart of
accounts under the
following categories:- New Budget &
I. For Expenditure under Accounts
Consolidated Fund: Classification is
Economic Codes from under
4500 to 7999 (as finalisation.
applicable) for charges When this is

24
adjustable finally in the approved by
accounts of Divisional Government, all
Officers. Economic Codes
II. Receipts under Public and other
Account: Economic Codes relevant
from 8000 to 8999 for Paragraphs will
receipts creditable finally to be revised.
Public Account of
Government.(This will also
include Remittance
Accounts items)
III. Payments under
Public Account:
Economic Codes from
9000 to 9999 (as
applicable).
IV. For receipts under
Consolidated Fund:
Economic Codes from
0100 to 4999 (as
applicable).
11. The transactions under each of these groups are further subdivided for purpose of The transactions under This Para too will
accounts. In the case of Expenditure and Revenue Heads, the main unit of each of these groups are be revised on
classification is known as the major head, and the further divisions of it as minor further subdivided for introduction of
heads, each of which has a number of subordinate heads, generally know as detailed purposes of accounts. In new Budget &
heads. the case of Expenditure Accounts
and Revenue Economic Classification.
Note 1 - For departmental purposes, Public Works Officers usually divide a detailed Codes, the main unit of
head into a number of “service heads” and the latter into a number of “departmental classification is known as
heads”. But for the purposes of account, the single term “detailed head” is used for all the legal Code, and the
divisions subordinate to a minor head. further divisions of it as
Function, Operation and
Note 2 – In the case of Irrigation, etc, works the sub-divisions into which the minor Economic Code.
head “works” is divided for departmental purposes are called “sub-works” and the Classification of
further sub-division of the latter as “detailed heads”. transactions are grouped in

25
4 level 13 digit
classification Code as
given below:
Level 1 (Legal Code: 1
digit) – This indicates the
legal authority for collecting
revenues or for making
payments.
Level 2 & 3 (Functional
Codes: 4+4 digit)- These
are shown as Level 2 and
Level 3 codes. These two
levels together represent
the spending or collecting
unit within the government
structure and identify the
purpose for which
expenditures have been
incurred. They are
arranged according to the
organisational hierarchy of
Government.
Level 4 (Economic
codes: 4 digit) - These
describe the nature of the
expenditure or receipt i.e.
what goods or services
were bought with
Government funds or the
purposes for payments
made by spending
government funds or why
moneys were paid to
Government.
Note 1 - For departmental

26
purposes, Public Works
Department, Roads &
Highways Department and
Public Health Engineering
Department Officers
usually divide a Economic
Code into a number of
“service heads” and the
latter into a number of
“departmental heads”. But
for the purposes of
account, the single term
Economic Code is used for
all divisions subordinate to
an Operation Code.
Note 2- it is deleted.
12. The detailed classification of the account heads used in respect of Public Works The detailed classification This is to be
accounts is given in Appendix 2. of the account economic extracted from
Note 1 – To meet local requirements, the Accountant General may, subject to the codes used in respect of New Budget &
directions contained in Article 27 of the Account Code Volume I, make necessary Public Works Department, Accounts
changes in the standard list of detailed heads. Roads & Highways Classification
Department and Public and included as
Note 2 – The detailed classification of any Public Works Major Heads that may be Health Engineering Appex.2.
introduced for the reception of special expenditure requires the approval of the Department is given in
Auditor General of Pakistan. Appendix 2.
Note 1 – To meet local
Note 3 – In the case of works undertaken by the Public Works Department as a requirements, the
standing arrangement for other departments, when the cost is debitable to those Controller General of
departments, the prescribed classification applicable to the connected transactions is Accounts /Chief Accounts
intimated by the Accountant General. Officers may, subject to the
directions contained in
Article 27 of the Account
Code Volume I, make
necessary changes in the
standard list of Economic

27
Codes with the approval of
the Comptroller and
Auditor General and
Ministry of Finance.
Note 2 – The detailed
classification of any Public Note 3 –Replace
Works function Codes that ‘departments’
may be introduced for the with ‘Divisions/
reception of special Ministries’
expenditure requires the
approval of the Comptroller
and Auditor General and
Ministry of Finance.
Note 3 – In the case of
works undertaken by the
Public Works Department,
Roads & Highways
Department and Public
Health Engineering
Department as a standing
arrangement for other
Divisions/Ministries, when
the cost is debitable to
those Divisions/Ministries,
the prescribed
classification applicable to
the connected transactions
is intimated by the Chief
Accounts Officer
concerned.
13. Revenue is realised and placed to credit of Government as it falls due under the Revenue is realised and
statutory or other rules governing it, but expenditure can be incurred only against a placed to credit of Revised.
grant voted by the Legislature or against the sum allotted by Government to meet Government as it falls due
non-voted expenditure. The incidence of expenditure between voted and non-voted is under the statutory or other
determined by the relevant provisions of the Government of India Act 1935, as rules governing it, but

28
adopted in Pakistan. expenditure can be
incurred only against a
grant voted by the
Parliament or against the
sum allotted by
Government to meet non-
voted expenditure. The
incidence of expenditure
between voted and non-
voted is determined by the
relevant provisions of the
Constitution of the People’s
Republic of Bangladesh.
Para Existing Proposed Remarks
No
14. The term “expenditure” includes also charges classified as working expenses, which The term “expenditure” Second
are taken in reduction of revenue receipts. It also includes expenditure on stores, includes also charges sentence is
leave salary, etc., incurred in England by the High Commissioner for Pakistan in the classified as working deleted.
U.K. and eventually adjusted against the grant of the department. expenses, which are taken
in reduction of revenue
receipts.
B – SYSTEM OF ACCOUNTS
15. The main feature of the system of Public Works accounts are: The main feature of the (a)Words ‘civil
system of Public Works treasuries’ are
(a)The Divisional Officer is the primary disbursing officer of the division who is accounts are: deleted as they
permitted to obtain by cheques on civil treasuries or the Bank the funds required for (a)The Divisional Officer is are no longer in
all disbursements in connection with the execution of works. He also collects some of the primary disbursing existence.
the departmental receipts of the division and pays them into the civil treasuries or the officer of the division who
Bank. is permitted to obtain, by
(b) The accounts of these receipts and disbursements (including the transactions of cheques on the treasury (b)Accountant
subordinate officials acting on his behalf) are compiled under his supervision by an Bank, the funds required General is
accountant posted to his office by the Accountant General, and are submitted for all disbursements in replaced with
monthly to the Accountant General who audits them against sanctions and connection with the Director General
appropriation of funds and then incorporates them in the general accounts of execution of works. He of Works, Audit
Government. also collects some of the & Chief Accounts

29
(c) He is further required to maintain clear accounts of all stores received by him and departmental receipts of Officer.
to make these accounts available for audit by the Accountant General. the division and pays them
(d) Under each major head of expenditure, the charges on each project, work, or sub- into the treasury Bank. (c)
work are recorded separately in the accounts of Divisional Officers. In the case of (b) The accounts of these Revised..
works of certain classes, (see examples below), Pro Forma accounts of all receipts and
transactions connected therewith are prepared annually by the Accountant General disbursements (including
or by the Divisional Officer, as may be required, and for this purpose, the receipts the transactions of
pertaining to each work of this class are shown separately in the divisional accounts. subordinate officials acting
(i)Irrigation, etc., for which separate capital accounts are kept. on his behalf) are compiled
(ii)Quasi-commercial undertakings, such as self supporting workshops. under his supervision by an
(iii)Residential buildings. Accountant posted to his
(e) Personal payments to all Government servants of the Department are made on office by the Director
bills presented at civil treasuries in accordance with the general provisions of the General Works Audit, and
Treasury Rules, and are therefore brought to account by the Accountant General are submitted monthly to
himself from data furnished to him by Treasury Officers. the Chief Accounts Officer
(f) In exceptional case, where civil treasuries are not conveniently situated, Public of his Ministry or Division
Works Officers are placed in account with Military Treasure chests. who audits/checks them
against sanctions and
appropriation of funds and
then incorporates them in
the general accounts of
Government. (d) Portion
relating to Pro
(c) Replace ‘Accountant forma accounts,
General’ with ‘Director irrigation is
General Works Audit’. deleted.
(d) Under each Functional, Will need to be
Operational and Economic revised on
Code of expenditure, the introduction of
charges on each project, new Budget &
work, or sub-work are Accounts
recorded separately in the Classification.
accounts of Divisional
Officers and the receipts
pertaining to each work,

30
residential buildings and
revenue receipts are also
shown separately in the
divisional accounts.
(i) Deleted.
(ii) Quasi-commercial
undertakings, such as self-
supporting workshops.
(iii) Residential buildings. (e) Revised as
(e) Except to the extent per the existing
prescribed in sub-para (a) system.
of this Paragraph, personal
payments to all
Government servants of
the Department are made
on bills presented at the
counters of Chief Accounts
Officers/Divisional
Controller of Accounts/
District Accounts Officers/
Upazilla Accounts Officers
in accordance with the
general provisions of the
Treasury Rules, and are
therefore brought to
account directly by
UAO/DAO/ DCA/ CAO (f) No longer in
from the details, as given in force & hence
the bills, submitted to them. deleted.
(f) It is deleted.
16. It is not sufficient that an officer’s accounts should be correct to his own satisfaction. It is not sufficient that an
A disbursing officer has to satisfy not only himself, but also the Audit Department, that officer’s accounts should
a claim which has been accepted is valid, that a voucher is complete proof of the be correct to his own
payment which it supports, and that an account is correct in all respects. It is satisfaction. A disbursing
necessary that all accounts should be so kept and the details so fully recorded, as to officer has to satisfy not

31
afford the requisite means for satisfying any enquiry that may be made into the only himself, but also the
particulars of any case, even though such enquiry may be as to the economy or the Chief Accounts Officer’s
bona fides of the transactions. It is further essential that the records of payment, office and the Audit
measurement and transactions in general must be so clear, explicit and self Department i.e. the Office
contained as to be producible as satisfactory and convincing evidence of facts, if of the Director General
required in a court of law. All transactions involving the giving or taking of cash, Works Audit Directorate,
stores, other properties, rights, privileges, and concessions which have money value that a claim which has
should be brought to account. The record of a transaction of receipt or expenditure been accepted is valid, that
should always be made at once under the final or debt or remittance head to which it a voucher is complete
pertains, if that be known; but if the exact head can not be ascertained at once, then proof of the payment which
the transaction should be classified temporarily under deposits, if receipts, or under it supports, and that an Word ‘stores’ is
Miscellaneous P. W. Advance, if a charge. account is correct in all deleted. Word
respects. It is necessary ‘assets’ is added.
that all accounts should be
so kept and the details so
fully recorded, as to afford
the requisite means for
satisfying any enquiry that
may be made into the
particulars of any case,
even though such enquiry
may be as to the economy
or the bona fides of the
transactions. It is further
essential that the records
of payment, measurement
and transactions in general
must be so clear, explicit
and self contained as to be
producible as satisfactory
and convincing evidence of
facts, if required in a Court
of Law. All transactions
involving the giving or
taking of cash, assets,

32
other properties, rights,
privileges, and
concessions which have
money value should be
brought to account. The
record of a transaction of
receipt or expenditure
should always be made at
once under the relevant
expenditure or remittance
economic code to which it
pertains, if that be known;
but if the exact economic
code can not be
ascertained at once, then
transaction should be
classified temporarily under
“Deposits”, if receipts, or
under “ P.W. Advance”, if
a charge.
Para Existing Proposed Remarks
No
CHAPTER IV - RELATIONS WITH ACCOUNTANT GENERAL

Revised: CHAPTER IV - RELATIONS WITH CHIEF ACCOUNTS OFFICER/DIRECTOR GENERAL WORKS AUDIT DIRECTORATE
A.—GENERAL
17. The divisional Officer, as the primary disbursing officer of the division, is responsible Following change is
not only for the financial regularity of the transactions of the whole division but also proposed i.e. replace
for the maintenance of the accounts of the transactions correctly and in accordance words “Accountant
with the rules in force. General for audit” with
He is further required to submit his accounts to the Accountant General for audit and “Chief Accounts Officer of
for incorporation in the general accounts. See also paragraph 42 of the Central Public his Ministry/Division for
Works Department Code. post check”. Add words
Note - The accounts returns which have ordinarily to be submitted for audit and after word “accounts”:
compilation are enumerated in Chapter XXII, but the Accountant General is along with monthly

33
authorised to call for such additional accounts, registers, documents and subsidiary expenditure and receipt
papers having relation thereto, as he may require for the elucidation thereof. statements showing
budgetary provisions.”No
other change is made.
Note- Replace words “for
Audit” with “post check” &
“Accountant General” with
“Chief Accounts Officer of
Ministry/Division”.
18. The Divisional Officer is responsible that the accounts of his division are not allowed Replace words
to fall into arrears; but if arrears or confusion arise which in his opinion cannot be “Accountant General” with
cleared without the assistance of the Accountant General he should at once apply for “Chief Accounts Officer of
such assistance. his Ministry/Division”.

B – DIVISIONAL ACCOUNTANT
19. To assist Divisional Officers in the discharge of their responsibilities referred to in ‘Accountant General’ is
paragraph 17, the Accountant General will post a Divisional Accountant to each replaced with “Director ‘Accountant
Divisional Office. General Works Audit General’ is
Directorate”. replaced with
Note 1 - Rules for appointment to the cadre of Divisional Accountants are given in Note 1 –No change. Director General
Appendix 1 (Appendix 1 will be in line Works Audit
with Chapter 2 of the Directorate.
Note 2 - No person who is not eligible to be appointed to the cadre of Divisional CAG’s Manual of Standing
Accountants may be posted to a Division. In any individual case where a qualified Orders, June 2007).
Divisional Accountant is not available, an exception may be permitted, as a purely Note 2 – ‘Accountant
temporary arrangement, by the Accountant General. General’ is replaced with
“Director General, Works
Audit Directorate”.
20. (a) The functions of Divisional Accountants are threefold: (a) Retained in original. No
(i) as accountant, i.e., as the compiler of the accounts of the division in accordance change is made.
with the prescribed rules and from the data furnished to him; (ii) as internal
(ii) as primary auditor, i.e., as the representative of the Audit Department, charged (i)Retained in original. No checker
with the responsibility of applying certain preliminary checks to the initial accounts, change is made . entrusted with
vouchers, etc (see Chapter XXII); and the responsibility
(iii) as financial assistant, i.e., as the general assistant and adviser to the Divisional (ii) Retained in original. No of applying

34
Officer in all matters relating to the accounts and budget estimates, or to the change is made. certain checks to
operation of financial rules generally. the initial
(iii) Retained in original. No accounts
(b) In the discharge of these duties he is expected to keep himself fully conversant change is made . ,vouchers, etc.
with all sanctions and orders, passing through the office and with other proceedings (see Chapter
of the Divisional Officer and his subordinates which may affect the estimate or (b) Retained in original. No XXII); and
accounts of actual or anticipated receipts and charges. He should advise the change is made .
Divisional Officer on the financial effect of all proposals for expenditure and keep a
watch, as far as possible, over all the liabilities against the grants of the divisions as
they are incurred.
(c) Retained in original. No
(c)The Divisional Officer should see that he is given the fullest opportunity of change is made .
becoming conversant with these sanctions, orders and proceedings. To enable him
to discharge his duties efficiently the Divisional Accountant is treated as the senior
member of the office establishment of the division, though his position is analogous
to that of a Sub-Divisional Officer, vide Paragraph 43 of the Central Public Works
Department Code.
21. The Divisional Accountant is expected to see that the rules and orders in force are The Divisional Accountant “Accountant
observed in respect of all transactions of the division which come within his sphere of is expected to see that the General” is
duties. If he considers that any transaction or order affecting receipts or expenditure rules and orders in force replaced with
is such as would be challenged by the Accountant General if the primary audit are observed in respect of “Chief Accounts
entrusted to the Accountant were applied by the former, it is his duty to bring to this all transactions of the Officer” or the
fact to the notice of the Divisional Officer with a statement of his reasons, and obtain division which come within Director General
the orders of that officer. It will then be his duty to comply with the orders of the his sphere of duties. If he Works Audit
Divisional Officer, but if he has been overruled and is not satisfied with the decision, considers that any Directorate”
he should at the same time make a brief note of the case in the Register of Divisional transaction or order
Accountant Audit Objections, Form 60, and lay the register before the Divisional affecting receipts or
Officer, so that latter may have an opportunity either of accepting the Divisional expenditure is such as
Accountant’s advice on reconsideration and ordering action accordingly, or of would be challenged by the
recording, for the information of the Accountant General, his reasons for disregarding Chief Accounts Officer or
that advice. An objection entered in this register should not be considered as finally the Director General Works
disposed of until it has been reviewed by the Accountant General, for whose Audit Directorate if the
inspection the register should be available at all times. primary audit entrusted to
Note - If no audit inspection takes place in a year and entries have been made in the the Accountant were
Register during the period since the last inspection, the Register or, if the entries are applied by them, it is his

35
few, an extract therefrom should be submitted to the Accountant General in the duty to bring to this fact to
month of April for review. the notice of the Divisional
Officer with a statement of
his reasons, and obtain the
orders of that officer. It will
then be his duty to comply
with the orders of the
Divisional Officer, but if he
has been overruled and is
not satisfied with the
decision, he should at the
same time make a brief
note of the case in the
Register of Divisional
Accountant’s Audit
Objections, Form 60, and
lay the register before the
Divisional Officer, so that
latter may have an
opportunity either of
accepting the Divisional
Accountant’s advice on
reconsideration and
ordering action
accordingly, or of
recording, for the
information of the Chief
Accounts Officer and the
Director General Works
Audit Directorate, his
reasons for disregarding
that advice. An objection
entered in this register
should not be considered
as finally disposed of until it

36
has been reviewed by the
Director General of Works
Audit Directorate, for
whose inspection the
register should be available
at all times.
Note- If no audit inspection
takes place in a year and
entries have been made in
the Register during the
period since the last
inspection, the Register or,
if the entries are few, an
extract therefrom should be
submitted to the Director
General Works Audit
Directorate in the month of
July for review.
22. (i)The Divisional Accountant is responsible for the arrangements for checking the (i) He is responsible for the (iv) New
computed tenders, i. e., for seeing that satisfactory and efficient arrangements are arrangements for checking addition.
made for checking; the computed tenders, i. e.,
(ii)He should conduct personally a test check of the computed and checked tenders for seeing that satisfactory
sufficient to satisfy himself reasonably that the checking work has been properly and efficient arrangements
done; and are made for checking;
(iii)He should see that the comparative statement correctly incorporates the totals as (ii) He should conduct
checked on the individual tenders. personally a test check of
the computed and checked
tenders sufficient to satisfy
himself reasonably that the
checking work has been
properly done. and
(iii) He should see that the
comparative statement
correctly incorporates the
totals as checked on the

37
individual tenders.
(iv) The Divisional
Accountant is responsible
for the safe custody of
documents during the
period when they remain in
the Accounts branch until
submission to the
Executive Engineer.
Para Existing Proposed Remarks
No
23. (a) The Divisional Accountant should bring to the Divisional Officer’s notice all (a)Retained in original. No
instances in which subordinate officers exceed the financial limitations on their change is proposed.
powers placed by the Divisional Officer or higher authority.
Note - If the Divisional Officer is allowed a lump sum appropriation for expenditure on Note-
a group of works and he has made out of it appropriations for individual works, (a) No change.
expenditure should be watched against individual appropriations and excesses (b)Retained in original. No
brought to the Divisional Officer’s notice. change is proposed.
(b)He may further be required by the Divisional Officer to undertake on his behalf,
such other scrutiny of the accounts of the receipts and disbursements of the (c) “Accountant General”
subordinate officers falling within the Divisional Officer’s own power of sanction, as is replaced with “Director
the latter may consider necessary. General Works Audit
(c)The Divisional Accountant should not, as a rule, be required to receive, or pay out, Directorate”& ‘Form 3’ with
cash, but in cases where the monetary transactions at the headquarters of the ‘T.R. FORM NO. 5 A’. No
Divisional Office are not large, either in number or in amount, the Divisional Officer other change is made.
may, on his own responsibility and with the previous consent of the Accountant
General, entrust the receipt and disbursement of cash to the Divisional Accountant.
The Divisional Accountant should not, however, be normally authorised to issue final
receipts in Form 3 over his own signature.
24. The Divisional Accountant is further required to inspect periodically under the orders
of the Divisional Officer, the accounts records of sub-divisional offices and to check a Sub-para First & Second
percentage of the initial accounts. The defects noticed should be reported to the line:
Divisional Officer for orders, but the Divisional Accountant will be responsible, as far Replace “Accountant
as possible for explaining personally the defects of procedures and for imparting General” with “Director
necessary instructions thereon to the Sub-divisional Officers and their staff. General Works Audit

38
The results of these inspections should be placed on record for the inspection of the Directorate”.
Accountant General, but serious financial irregularities should be reported at once for
the information of that officer, even though set right under the orders of competent Fourth line: Replace
authority. All defalcations or loss of public money, stores or other property should be “Accountant General” with This Note is
reported immediately to the Accountant General and other authorities concerned in “Chief Accounts Officer” deleted. No
accordance with such rules or procedure as may have been prescribed. and “Director General interest bearing
Note - The accounts of interest-bearing securities maintained by Sub-divisional Works Audit Directorate”. security is taken.
Officers should be examined to see that the rules relating to them are observed and
that the register in Form 85 is correctly maintained, and with this object a few Note- It is proposed to be
transactions of the register should be compared with the entries in the cash book or deleted.
other account and vice versa. The securities certified in the last annual Account of
Interest-Bearing Securities, Form 86, as being on hand should be verified by
inspection as far as possible, and it should be seen, in respect of such of them as are
not produced for inspection, that there are in existence either the original
acknowledgements of the depositors bearing dates subsequent to the dates of the
last account, or the acknowledgements of the authorised custodians, as the case
may be.
25. The Divisional Officer has a right to seek the advice of the Accountant General in all Replace “Accountant
matters connected with the accounts of the Division or the application of financial General” with “Chief
rules and orders concerning which there may be any doubt. It will usually be Accounts Officer”.
desirable, however, that he shall first obtain the advice of the Divisional Accountant
who is specially trained for this duty and this should be done in writing in all cases of
importance.
C – ACCOUNTANT GENERAL’S INSPECTIONS.
Replace with
C – DIRECTOR GENERAL WORKS AUDIT DIRECTORATE’S INSPECTION

26. The Accountant General arranges for the periodic test audit and local inspection of Replace “Accountant
the accounts of the divisional and sub-divisional offices and the Divisional Officer is General” with – Director
responsible that the initial accounts and other connected records are made available General Works Audit
for inspection. Inspecting officers are required, if possible, to discuss the drafts of Directorate.
their reports with the head of the office inspected before submitting them to the No other change is
Accountant General, and for this purpose, it is desirable that the head of the office proposed.
should be present at the inspection unless his presence is required elsewhere.

39
D – COMMUNICATION OF SANCTIONS TO ACCOUNTANT GENERAL.

Replace Accountant General with CHIEF ACCOUNTS OFFICER AND DIRECTOR GENERAL OF WORKS AUDIT DIRECTORATE.

27. As a general rule, every sanctioning authority is responsible that all sanctions and As a general rule, every
orders against which audit of receipts or disbursements is to be conducted by the sanctioning authority is
Accountant General are communicated to him in accordance with such procedure, as responsible that all
may have been prescribed. See also paragraphs 461 to 463 of this code and sanctions and orders
paragraph 78 of the Central Public Works Departmental Code. against which post check
Note 1 - Audit against sanctions accorded by the Divisional Officer is conducted in of receipts or
the Audit Office only in respect of technical sanctions to estimates and sanctions to disbursements is to be
write off stores or losses of public money. In respect of other sanctions of the conducted by the Chief
Divisional Officer, the Divisional Accountant is responsible for the necessary check, Accounts Officer and also
vide paragraph 23. statutory audit to be
Note 2 - Sanctions to contract agreements accorded by officers higher than the conducted by the Director
Divisional Officer should be communicated by them to the Accountant General in General Works Audit
such form as to enable that officer to audit the payments to contractors on the basis Directorate are
of rates sanctioned for each item of work or supply and other necessary terms and communicated to them in
conditions. Duplication of agreements should in no case be required, that is to say, accordance with such
an authority who has concluded an agreement should not be required to draw up and procedure, as may have
sign again an agreement already executed. been prescribed. See also
paragraphs 461 to 463 of
this code and paragraph 78
of the Central Public Works
Departmental Code.
Note 1- Add ‘/post check’
after ‘Audit’. Replace ‘Audit Note 3 is added.
Office’ with “ Offices of the
Director General Works Some changes
Audit Directorate and the made in Note 3
Chief Accounts Officer”. No in Final Draft.
other change is proposed.
Note 2-Replace
“Accountant General” with
“Chief Accounts Officer”

40
and delete words “or
supply”.
Note 3.-It is necessary to
supply Administrative
Approval to the Chief
Accounts Officer. Technical
Sanctions also need to be
communicated to the Chief
Accounts Officer. Financial
sanctions otherwise known
as expenditure sanctions
and allotment of funds
should be communicated
to the Chief Accounts
Officer and Director
General of Works Audit. , .
Para Existing Proposed Remarks
No
E – RESULTS OF AUDIT.
Revised as “E –RESULTS OF AUDIT AND INSPECTION”
28. The results of audit are communicated to the Divisional Officer in the form of Audit The results of audit i.e. Words ‘post
Notes, Objection Statements, Inspection Reports, letters or memoranda. These both post check and check and
should receive prompt attention, vide Rules 213 to 216 of the Central Treasury Rules, statutory audit are statutory’ are
Volume I, and the replies of the Divisional Officer should be based, as far as possible, communicated to the added.
on his own knowledge. It is not enough to pass on the explanation of a subordinate; Divisional Officer in the Reference to
reports prepared in this manner may lull suspicion for the time being but lead to form of Audit Notes, letters Treasury Rules
greater irregularity afterwards. or memoranda, Objection is deleted as
Statements or Inspection these Rules
Reports. These should pertain to Old
receive prompt attention, Treasury Rules.
and the replies of the There is no such
Divisional Officer should be Rule in the
based, as far as possible, current Treasury
on his own knowledge. It is Rules.
not enough to pass on the

41
explanation of a
subordinate; reports
prepared in this manner
may lull suspicion for the
time being but lead to
greater irregularity
afterwards.
29. Objection Statements and Inspection Reports should be returned through the Replace Accountant .
Superintendent Engineer after the Divisional Officer has recorded his replies thereon. General with Director
The Superintendent Engineer will pass orders in respect of matters which he is General Works Audit
competent to deal with finally and record his remarks (with a note of the action taken) Directorate / Chief
on all other points, before returning the documents to the Accountant General. Accounts Officer.
Add the following Note:
Note- As an exception to
the above, the Divisional
Officer may send his first
reply to an Inspection
Report direct to the
Director General Works
Audit Directorate/Chief
Accounts Officer with a
copy of the reply to the
Superintending Engineer.
Para Existing Proposed Remarks
No
30. Once a transaction has been entered in the Objection Statement, or otherwise Once a transaction has
challenged in one or the other documents referred to in paragraph 28, the been entered in the
responsibility for having the objection removed will devolve upon the Divisional Objection Statement, or
Officer, and the Accountant General is required to report to the higher authorities all otherwise challenged in
important items and any serious delays in the adjustment of individual objections. one or the other
Note - An audit objection is usually removed by obtaining the requisite sanction, by documents referred to in
making the necessary recovery, by correcting or completing the relevant account or paragraph 28, the
voucher, by furnishing the necessary documents or information, or by otherwise responsibility for having the
securing compliance with the provisions of a specified rule. In case in which a protest objection removed will
is made against an audit objection as being incorrect, the objection should be held to devolve upon the Divisional

42
be in force unless a formal intimation of its withdrawal is received from the Officer, and the Director
Accountant General. General of Works Audit
Directorate/Chief Accounts
Officer issuing objection
statement /audit notes etc.
is required to report to the
higher authorities all
important items and any
serious delays in the
adjustment of individual
objections.
Note-Replace Accountant
General with Director
General of Works Audit /
Chief Accounts Officer.
No other change is made.
31. The Accountant General will place under objection any transaction coming to his Accountant General is
notice which is not covered by adequate sanction or involves an excess thereon or replaced with Director
other deviation. In some cases, the Divisional Officer may have already taken action General Works Audit \
to regularise the transactions or the excess (if any) over sanction, plus any further Chief Accounts Officer, as
excess that may be anticipated, may be within his own powers of sanction without the case may be.
preparing a revised estimate, and he may have accorded the necessary formal No other change is made.
approval to it; yet, if the necessary intimation of sanction does not reach the
Accountant General when the divisional accounts in which the irregular transaction
appears are being audited, the Accountant General will raise the objection, as he is
not authorised to assume that the necessary sanction has been accorded. Divisional
Officers, will, therefore, find it advisable to send to the Accountant General the
earliest intimation of such of their sanctions and orders as are required to be
communicated to him (vide paragraph 27) and to give it, without waiting for the
receipt of the Objection Statement or Audit Note, all necessary information in regard
to transactions for which, within their knowledge, adequate authority does not exist. A
single note or statement, prepared monthly and signed by the Divisional Officer
himself, will ordinarily suffice, in respect of transactions brought to account in the
Monthly Account, but, if it cannot precede or accompany the Monthly Account, it
should be sent to the Accountant General within a week of the despatch of the

43
account.
Note 1 - The object of this rule is to obviate the issue of unnecessary audit Note1 -Retained in original.
objections; but a reduction in the number of objections can be effected only by No change is made.
observing the requirements of the financial and other rules bearing on the
transactions, and by taking timely action to accord or obtain, as the case may be,
such sanction or order as may be required in cases in which a deviation from rules
has occurred. Note 2 -Retained in
Note 2 - The Divisional Accountant is responsible (i) for bringing prominently to the original. No change is
notice of the Divisional Officer, at least once a month, all irregular transactions on proposed.
which action has not already been taken by the latter at the instance of Sub-divisional
Officers or of his own motion, and (ii) for giving effect to the provisions of this
paragraph in accordance with the procedure which the Divisional Officer may have
desired to be observed in this connection.

CHAPTER V – APPROPRIATION AND RE-APPROPRIATION

A – INTRODUCTORY

32. (a)Expenditure as defined in paragraph 14, can only be incurred on a work or other Add the following in the
object: -- beginning: Appropriation Note 1- Since
(i)if sanction, either special or general, of competent authority has been obtained or re-appropriation Suspense
authorising the expenditure. represents the allotment of Accounts for
(ii) if the funds to cover the charge during the year have been provided by competent a particular sum of money purchase of
authority. to meet expenditure on a stores or in
Note 1 - In the case of charges against suspense accounts, any expenditure which is specified job as enunciated excess of
not expected to cause an excess over the net provision for the year, may be held to in the Detailed Demands sanctioned
be covered thereby. See also paragraph 41 (b). for Grants. It is operative /allotted budget
only for the financial year is not permitted,
Note 2 - when, under paragraph 58 of the Central Public Works Department Code, for which it is made. this Note is being
intimation is received from an officer of the Public Works Department that he is (a) (i) & (ii) Retained in deleted.
incurring an unauthorised liability on a work, the Accountant General will bring the original. No other change is
facts instantly to the notice of the competent authority so that the requisite steps may proposed.
be taken either to stop the work or to regularise its execution. Note 1- It is deleted.
Note 2- It is deleted.
(iii) if the expenditure conforms to the financial rules, regulations and orders issued by (iii) Retained in original. No

44
competent authority. change is made.
(b)For payments chargeable to the accounts of other divisions, departments or (b) First line-delete words
Governments or of non-Government works, and repayments of deposits, a Divisional “other divisions” , “ or
Officer does not necessarily require any specific provision of funds within the Governments”.
appropriations for his own division. It is sufficient to see that such payments are made Note- No change is made.
only in accordance with the rules in the relevant chapters of this Code.
Note - For inevitable payments see paragraph 279.
B – GRANTS AND THEIR DISTRIBUTION
33. A grant or supplementary grant may be in respect of expenditure (vide paragraph 14)
falling under one or more major heads or sections of a major head. For purposes of Will need
financial control, the grant allotted to each major head of account is divided into Replace ‘major heads’ with revision on
primary units of appropriation, each of which may be divided and sub-divided, as may Function and Operational introduction of
be necessary, into secondary units of appropriation. Classification Codes. new Budget and
Accounts
Examples - The grant for Civil Works is broadly divided into the following primary Delete second paragraph Classification.
units of appropriation: - (1) Original Works, (2) Repairs, (3) Petty construction and i.e. starting from
repairs by Civil Departments, (4) Establishments, (5) Tools and Plant, (6) Grants-in- “Examples-The
aid, Contributions etc., (7) Suspense, (8) Charges in England, (9) Loss or gain by grant...........Contributions,
exchange and (10) Reserve. Any Sub-division of the primary units e.g. (a) Original etc.
Works into Major Works, Minor Works, etc., (b) Establishment into Pay of Officers,
Pay of Establishment, Other charges, etc., is known as secondary units of
appropriation. A secondary unit of appropriation may again compromise one or more
detailed heads, e.g., Pay of Officers comprising detailed heads like Consulting
Engineer, Chief Engineer, Superintending Engineer, Architect, etc. Sometimes a
primary units is split up straight into detailed heads, i.e. without being first broken up
into secondary units e.g. Grants-in-aid, Contributions, etc.
34. The procedure relating to the preparation of demands for grants, to the appropriation Add following after
and re-appropriation of funds, to the distribution of funds and to budget matters ‘General Financial Rules’
generally, is laid down in the General Financial Rules. The rules special to public “and Budget Circulars 1
works are laid down in appendix 6. and 2 issued by Ministry of
Finance”. Delete last
sentence.
Para Existing Proposed Remarks
No

45
C – GRANTS FOR EXPENDITURE IN ENGLAND
Entire Section ‘C’ is deleted.
35. Separate provision is made within each grant, for Pakistan and English expenditure, It is deleted. This is no longer
the English provision being intended to cover charges, such as those mentioned applicable.
below, incurred by the High Commissioner for Pakistan in the UK.
(a) cost of stores purchased or to be paid for in England, including freight
charges payable at that end;
(b) leave salaries and deputation pay payable in England;
(c) sterling overseas pay;
(d) other charges such as passage money, advances of pay, etc, incurred in
England.
Note – All charges paid at ports or elsewhere in Pakistan in connection with stores
obtained from England should be treated as Pakistan expenditure.
36. (a) In order to exhibit as accurately as possible the cost of works and stores in Entire Paragraph 36 and This Para deals
the detailed accounts thereof maintained by Divisional Officers, full value of stores Note below is deleted. with stores
obtained from England must be incorporated therein. The detailed procedure is obtained from
prescribed in paragraphs 362 to 364. Accordingly the provisions relating to works and London which is
stores should be inclusive of the estimated cost of stores to be obtained from no longer in
England. Necessary provisions for the cost of such stores should also be made under force. Hence it is
the suspense head “London Stores” to which the connected transactions are taken in to be deleted.
the first instance (see paragraph 370)
(b)In order that the total provision for the cost of stores to be obtained from England
is shown in one place, the head “London Stores” is divided into the sub-heads:
(1)Charges, subdivided into –
(i)Charges in England.
(ii)Charges in Pakistan
(e.g. balance of sea freight, incidental charges, etc.)
Total
(2)Deduct credits (by transfer to works or stock)
Net for London Stores
Note – As no provision is made in the budget estimate in respect of loss or gain by
exchange on transactions in England, provision for the cost of stores to be obtained
from England under the heads mentioned above should be made at the official rate of
exchange.

46
37. The provision for charges other than on stores will be made against the minor head It is deleted. This para deals
“Charges in England” under the relevant major head at the official rate of exchange. with charges in
The difference between this amount and the rupee equivalent at the average rate of England. It is
exchange for the month of adjustment will be ultimately taken to the minor head “Loss deleted.
or gain by exchange” as a plus or minus charge according as it is a loss or gain.
38. The charges other than on stores incurred in England are brought to account in the It is deleted.
books of the Accountant General under the appropriate heads of account, but outside
the accounts of the Divisional officer.
C-RE-APPROPRIATION OF FUNDS
38 A (a) Re-appropriation of funds from the primary unit of appropriation to another such New Addition.
unit within a grant or appropriation may be sanctioned by a Competent Authority .at
any time before the close of the Financial Year to which such grants or appropriation
relates subject to the provision of………Rule…of Delegation of Financial Power
Rules,…..and also subject to such general /specific instructions as may be laid down
by the Ministry of Finance in this respect. Re-appropriation shall be made only when
it is known/anticipated that the appropriation for the unit from which funds are being
re-appropriated will not be utilised in full or that saving can be effected in the
appropriation in the said unit. Funds as a whole will not be re-appropriated from any
unit …………
(b) All cases of re-appropriation involving savings of more than Taka……..for
development economic codes ………
D – WATCHING OF ACTUALS
39. It is an important function of the Divisional Officer to keep a constant watch over the Retained in original. No
progress of expenditure, as he is ultimately responsible for keeping the expenditure change is proposed.
within the allotments for the division. He should accordingly keep himself informed of
such circumstances as may affect the progress of expenditure, in order to take early
steps for obtaining extra funds or surrendering possible savings, as may be
necessary.
40. It will be found convenient, in practice, to adopt the plan indicated below: -- (a): Replace word
(a)The progress of expenditure on works or other items for which there are specific ‘Contingent’ with ‘Supplies
appropriations, should be watched individually month by month, through the Register and Services’. (b) and (c)-
of Works, Contingent Register and other relevant accounts. Retained in original. No
(b)In respect of works or items, lump sum appropriations for which are placed at the change is made.
Divisional Officer’s disposal, he will watch the progress of expenditure against
appropriations by the maintenance of a record (i) of expenditure in the form of a

47
progressive abstract showing month by month, the up to date expenditure for the
year, and (ii) of the grants, in the form of a register showing the appropriations and
re-appropriations ordered from time to time.
(c)In this review of expenditure, undischarged liabilities play an important part and
their effect on individual and lump sum appropriations should, therefore, be watched. Note revised as under:
Note - Liabilities may be divided into four classes; -- (i) those outstanding in the “Liabilities will include like
suspense accounts, relating to contractors and labourers, in the accounts of works, matured claims of
(ii) those outstanding in any of the regular suspense accounts of the division, (iii) contractors, suppliers, etc.,
outstanding debts adjustable by book transfer, and (iv) matured claims of contractors, awaiting settlement, and all
suppliers, etc., awaiting settlement, and all unmatured claims, recurring or non- unmatured claims,
recurring, likely to fall due for settlement before the close of the year. Liabilities of recurring or non-recurring,
class (ii) may affect not only the grants for the minor head “suspense” of the major likely to fall due for
head under which the suspense account concerned is classed, but also the grants for settlement before the close
works and services falling under the same and other major heads, see also of the year”.
paragraph 41(b). Delete words: ‘see also
(d)Anticipated credits (if any) which will ultimately be taken in reduction of the paragraph 41(b)’.
expenditure chargeable against any individual or lump sum appropriation should also (d) Retained in original. No
be taken into account. See Statement E of Appendix 2. change is proposed.
(e)This review is of special importance in the last three or four months of the year. (e) Retained in original. No
(f)If desired, this review may also be conducted collectively in respect of each primary change is proposed.
or secondary unit of appropriation, a suitable register of appropriations being (f) Retained in original. No
maintained for the purpose, see clause (b) (ii) above,. Such a review is of special change is proposed.
help in formulating proposals for re-appropriation.
41. The following point should receive special attention: Entire Paragraph is
(a)The appropriation for the unit “London Stores-Charges in England” implies an deleted.
equivalent provision included in the appropriations for works and stores. This
additional provision under the latter should be reserved for the English charges on
stores. Any savings likely to accrue should be surrendered.
(b)The appropriations for suspense accounts provide for the net increase or decrease
during the year, that is, for the difference between the gross debits and the gross
credits of the whole year. They impose an obligation on the Divisional Officer so to
regulate his transactions during the year as to work up to the anticipated increase or
decrease in the suspense balances. There is a corresponding obligation on him to
make, in the accounts of the year, all the adjustments, recoveries or payments
necessitated by the actual transactions of the year. This responsibility is in respect of

48
both the opening balances and the fresh operations (debits and credits) of the year.
Where the clearance of any items is likely to cause any additional charges against
other units of appropriation, the funds necessary to meet the charges should be
reserved under those units.
42. All liabilities and assets of the division adjustable by transfer credit or debit to
remittance heads of accounts should be registered in Form 57 Register of Transfers It is deleted.
Awaited, as soon as they become known. As they are cleared, an entry should be
made in column 7 to 9 so that items awaiting adjustment may be known at any time.

Note: this register is intended primarily for all transfer transactions, recurring or non-
recurring, which have to be responded to by the division, but if desired, important
items which will be cleared by original debits or credits may also be entered to
facilitate the watching of their clearance.
Para Existing Proposed Remarks
No

CHAPTER VI – CASH
A – INTRUDUCTORY
43. The term “cash” as used in this chapter, includes legal tender coin, notes, cheques
The term “cash” as used in Words ‘one
and drafts payable on demand. A small supply of one anna revenue stamps may be this chapter, includes legal anna’ replaced
kept as part of the cash balance. See also Rules 78 to 80 of the Treasury Rules, tender coin, notes, with ‘Taka ten ’.
Volume I. cheques and drafts References to
Note: Government Securities, deposit receipts of banks, debentures and bonds, payable on demand. A Treasury Rules
accepted as security deposit under the provisions of paragraph 388 are not to be small supply of Taka ten are deleted.
treated as cash. revenue stamps, as Change made in
revised from time to time, Final Draft.
may be kept as part of the
cash balance.
Note: Retained in original.
No change is made.
44. The Divisional Officer is the primary disbursing officer of the division, and all Retained in original. No
realizations and payments on Government account made by his subordinates are change is made.
made on his behalf and on his responsibility.
45. Every Government Officer is personally responsible for the money which passes Retained in original. No
through his hands and for the prompt record of receipts and payments in the change is made.

49
prescribed account as well as for the correction of the accounts in every respect. The
private cash or accounts of members of the department should not be mixed up with
the public cash or accounts.
45 A A Government Officer New addition.
supplied with funds for The Office of the
expenditure shall be Chief Engineer,
responsible for such funds PWD has
until an account of the revised this draft.
same has been rendered
to the Accounts Officer
concerned. He shall also
be responsible for seeing This is an
that payments are made to important
persons entitled to receive financial
them. requirement &
Add following g Note. hence it should
Note-Any person paying be added.
money into a treasury bank
to the credit of the PWD or
RHD or DPHE shall
present with it a
Memorandum or Chalan in
TR Form No 6.(See SR 37
& 41 of Treasury Rules)
46. In order that the transactions pertaining to the Central Government may be correctly It is deleted. Rule 32(1) of the
recorded against the balance of the Central Government, forms of chalans, bills, Treasury Rules,
cheques, vouchers, etc., printed on the blue paper should be used in respect of Vol I not in force.
transactions with treasuries. See Rule 32 (1) of the Treasury Rules, Vol. I.
47. In their application to treasuries the cash business of which is conducted by the bank, It is deleted. No such
the rules in this code are subject to provisions of Part VI of the Treasury Rules, treasuries are
Volume 1. there.

50
B – MODES OF OBTAINING CASH FROM TREASURIES.
Replace ‘Treasuries’ with ‘Treasury Banks’.
I.-General
48. Cash is obtained by disbursing officers of the department in two ways, viz., directly by Cash is obtained by Word ‘treasury’
bills drawn on the treasury and by means of cheques. For payment of pay and disbursing officers of the replaced with
allowances of Government servants on the regular establishment not charged directly department in two ways, ‘District Accounts
to works, certain heads of offices and other officers draw bills on District Accounts viz., directly by bills drawn Officer/DCA/Chie
Offices in prescribed forms in accordance with the rules in Chapter XVIII. All other on the Civil Accounts f Accounts
disbursements are made by Divisional Officers, who may empower Sub-divisional Offices (District Accounts Officer’.
Officers to make disbursements on their behalf, vide paragraph 202. For the purpose, Officers/Divisional
Divisional Officers are ordinarily placed by the Accountant General in account with Controllers of Accounts/ ‘Accountant
one or more treasuries within their jurisdiction and they may either authorise Sub- Chief Accounts Officers) General’
divisional Officers to obtain money from the treasuries within the jurisdiction of the and by means of cheques. replaced with
latter by drawing cheques or place them in funds by means of an imprest or by For Supplies and ‘Chief Accounts
transfer of cash from the divisional cash chest. Services not relating to Officer’.
public works and payment
Note –1 The term “treasury” includes also a military treasure chest with which a of pay and allowances of
Divisional Officer may be placed in account. Government servants on
the regular establishment
Note – 2 At places where the cash business of the Treasury is conducted by the not charged directly to Note 2 is
Bank cheques are drawn direct upon the Bank, without the intervention of the works, certain heads of revised.
Treasury Officer. offices and other officers
draw bills on the Civil
Accounts Offices (District
Accounts Offices /
Divisional Controllers of
Accounts / Chief
Accounts Officers) in
prescribed forms in
accordance with the rules
in Chapter XVIII. All other
disbursements are made
by Divisional Officers, who
may empower Sub-
divisional Officers to make

51
disbursements on their
behalf, vide paragraph 202.
For the purpose, Divisional
Officers are ordinarily
placed by the Controller
General of Accounts on the
recommendation of the
Chief Accounts Officer in
account with one treasury
bank branch i.e.
Bangladesh Bank branch
or Sonali Bank branch
within their jurisdiction and
they may place Sub-
divisional Officers in funds
by means of an imprest or
by transfer of cash from the
divisional cash chest.
Note –1 To be deleted.
Note – 2 At places where
the cash business of the
Divisional Officers is
conducted by the treasury
Bank cheques are drawn
direct upon the Bank,
without the intervention of
the Civil Accounts Offices.
49. Sub-treasuries are collecting depots and not disbursing treasuries, but to meet the It is deleted. Public Works
convenience of Public Works Officers it has been arranged that funds required for Officers draw
disbursement may be obtained by means of cheques down on sub-treasuries their funds from
subordinate to a treasury with which a disbursing officer has been placed in account, Note- It is deleted. the CAO &
see also Rules 132, 150 and 160 of the Treasury Rules, Volume I. Banks.
Note – The term “treasury” as used throughout this Code includes the sub-treasury,
unless the contrary is evident from the context.
50. The appropriation of departmental receipts to expenditure in the department is strictly The appropriation of

52
prohibited except in the cases provided for in paragraph 66. See sub-rule (2) (e) of departmental receipts to
rule 7 of the Treasury Rules, Volume 1. expenditure in the
department is strictly
prohibited except in the
cases provided for in
paragraph 66. See sub-rule
(2) (e) of Rule 7 of the
Treasury Rules and
Subsidiary Rules Made
Thereunder.
51. The procedure prescribed for accounting for cash obtained from treasuries on bills for The procedure prescribed Reference to
pay and allowances of establishment not charged directly to works or on contingent for accounting for cash authorisation of
bills, if their encashment at treasuries has been authorised, is detailed in Chapters obtained from the treasury encashment at
XVIII and XIX. Undisbursed balances of cash thus obtained may be kept in banks on bills for pay and treasuries is
departmental cash chests, but they should not be mixed up with the regular cash allowances of deleted.
balances of the Department, accruing from money obtained on cheques, which are establishment not charged
dealt with and accounted for in accordance with the rules in the following paragraphs. directly to works or on
Supplies and Services bills,
is detailed in Chapters
XVIII and XIX. Undisbursed
balances of cash thus
obtained may be kept in
departmental cash chests,
but they should not be
mixed up with the regular
cash balances of the
Department, accruing from
money obtained on
cheques, which are dealt
with and accounted for in
accordance with the rules
in the following
paragraphs.
52. Without making previous arrangements through the Accountant General, no officer is No Divisional Officer is Divisional
authorized to draw cheques on a treasury situated outside the limits of the province, authorised to draw Officer can not

53
even though his own jurisdiction may extend beyond those limits. cheques on any bank other draw funds from
than the accredited or any bank or any
assigned treasury bank branch other
conducting government than treasury
transactions with which he bank branch
is placed in funds. The conducting
transactions involving government
payments to be made by transactions.
Divisional Officer outside
the Divisional Revised in Final
Headquarters should be Draft by adding
settled by cheques /Bank ‘conducting
Drafts, as decided by government
Government from time to transactions’.
time.
53. When for convenience of work, it is necessary that the Divisional Officer or any of his
It is deleted. Sub-divisional
subordinate disbursing officers should be authorised, either occasionally or as a Officers are not
standing arrangement, to draw cheques on a treasury situated outside the limits of authorised to
the division, the Divisional Officer should approach the Accountant General through draw any
the Superintending Engineer for necessary sanction. Similarly, the Divisional Officer cheque.
may, if necessary, specially authorise any of his Sub-divisional Officers to draw Cheques to be
cheques on treasuries situated outside the jurisdiction of the latter but within the limits drawn at
of the division. designated
Note – This rule is intended to be applied with special care and only to case of real treasury bank.
necessity. Payment to contractors should, as far as conveniently practicable, be
made be cheques on the nearest treasury and a stipulation to the effect that
payments shall be so made should be inserted in the contract agreement, where
necessary.
54. The employment of class IV servants to fetch or carry money should be discouraged. Retained in original. No
When it is absolutely necessary to employ a class IV servant for the purpose, a man change is made.
of some length of service and proved trustworthiness should only be selected and in
all cases, when the amount to be handled is large one or more guards should be sent
to accompany the messenger.

54
Para Existing Proposed Remarks
No
II.– Limits on Sub-divisional Officers’ Drawings
55. If the Divisional Officer considers it necessary, for the maintenance of efficient control It is deleted. Sub-divisional
over the disbursements of his divisions, to set a monthly limit on drawings of any of Officers are not
his Sub-divisional Officers, he may do so, fixing either a standing limit or a fresh limit Note 1 – It is deleted. authorised to
either every month or whenever necessary. All such limits may be raised or lowered make payments
subsequently. Intimation of every limit when fixed or changed should be sent both to except for petty
the Sub-divisional Officer and to the Treasury Officers concerned. At places where Note 2 – It is deleted. expenses for
the cash business of the Treasury is conducted by the Bank, intimation should be which imprest is
sent direct to the Bank without the intervention of the Treasury Officer. given to them.
Note1–For this purpose, the Divisional Officer may require, the Sub-divisional Officer Note 3 – It is deleted.
to submit, by a convenient date, an estimate of his probable requirements in suitable
form.
Note 2 – The limit when fixed should be for the account month of the subdivision and
the dates of the commencement and termination of the month must be specified in
the intimation to the Treasury Officer or the Bank.
Note 3 – At the option of the Divisional Officer, the limitation may not be intimated to
the Treasury Officer or the Bank, if the check exercised by the Divisional Accountant
over the sub-divisional cash accounts, after the expiry of the month, is considered
sufficient for the purposes of the Divisional Officer. See paragraph 23.
III – Cheques
56. Petty sums under ten takas should not be paid by cheques and for the disbursement Replace ‘treasury’ with ‘ It was agreed in
of these and other charges which naturally are paid in cash, e.g., the wages of treasury bank’ and ‘nearest Workshop held
labourers and of establishment charged directly to works, and value-payable treasury’ with ‘ treasury on 9th Feb 2014
postage, it is permissible to draw money from time to time from the treasury by bank’. No other change is not to change
cheque to replenish the cash chest. Whether there be a guard or not, disbursers must proposed. cheque amount.
draw cheques for the minimum of cash actually required to meet current
disbursements, and if it is found at any time that the balance in hand is larger than is
required to meet the anticipated expenditure of the next month, or of the next fifteen
days if the treasury is not situated at an inconvenient distance, the surplus should be
returned into the nearest treasury.
57. In drawing cheques (Form 6) drawing officers should be guided by the general rules In drawing cheques Treasury Rules
laid down in Part V, Chapter 1, Section 1 of the Treasury Rules, Volume I. The drawing officers should be were revised in
special rules applicable to the department are set forth in paragraphs 58 to 62. guided by the general rules August 1998.

55
laid down in Part II,
Chapter IV, Section 1 of
the Treasury Rules. The
special rules applicable to
the department are set
forth in Subsidiary Rule 60
and Appendix 4, PART I of
the Treasury Rules and
Subsidiary Rules Made
Thereunder.
Para Existing Proposed Remarks
No
58. Before a cheque book is brought into use, all the cheque forms in it should be Whenever a new cheque
marked by a distinguishing letter. Cheques drawn by a disbursing officer on any book is brought in to use,
treasury should be distinguished by a different letter from those drawn by other the Divisional Officer
disbursing officers of the division on that treasury and also from those drawn by should intimate the number
himself on any other treasury. of the cheque book and the
serial numbers of the
cheque forms contained
therein to the bank upon
which he draws, and also
to his Chief Accounts
Officer.
58 A Cheques shall be payable
at any time within three
months after the month of
issue; thus a cheque
bearing any date in
February is payable at any
time up to 31st May.(See
SR 85 of Treasury Rules)
59. In the case of sub-treasuries the advice of the number of the cheque book to be used It is deleted. There are no
(vide Rule 151 of the Treasury Rules, Volume I), should ordinarily be sent through the treasuries or
district treasury; but in cases of urgency, it may be sent direct to the sub-treasury a Sub-treasuries
copy being forwarded simultaneously to the district treasury. for payment

56
purposes.
60. If a limit has been set by the Divisional Officer on the drawings of a Sub-divisional It is deleted.
Officer under the provisions of paragraph 55, the limit prescribed for the drawings on
each treasury during a month should be entered on the reverse of the counterfoil of
the cheque book for that treasury before any cheques are drawn during that month,
and the Sub-divisional Officer should watch that the limit is not exceed, by deducting
from it, on the reverse of the counterfoils, the amount of each cheque as it is drawn.
The undrawn balance at the close of the month should not be carried forward to the
next month.
Note – In the absence of a monthly limit on his drawings the drawing Officer should
record on the reverse of the counterfoil of each cheque the amount of the next
cheque drawn and the total of the drawings during the month, and carry forward their
total to the next counterfoil, thus enabling himself, from time to time, to exercise an Note - It is deleted.
independent check on the postings in his cash book.
61. If the currency of a cheque should expire owing to its not being presented at the If the currency of a cheque Correct Rule of
treasury for payment within three months after the month of its issue (vide Rule 162 should expire owing to its the Treasury
of the Treasury Rules, Volume I), it may be received back by the drawer who should not being presented at the Rules is given in
then destroy it and draw a new cheque in lieu of it. The fact of the destruction and the Bank for payment within the revised
number and date of the new cheque should be recorded on the counterfoil of the old three months after the paragraph and
cheque, and the date and number of the old cheque that is destroyed should be month of its issue (vide Note.
entered on the counterfoil of the new one. The fact of the new cheque having been Part II, Chapter IV,
issued should be entered on the date of issue in the red ink in the cash book but not Subsidiary Rule 85 of the
in the column for payment, a note being made at the same time against the original Treasury Rules), it may be
entry in the cash book. received back by the
Note - For procedure relating to lost cheques, see Rule 165 of the Treasury Rules, drawer who should then
Volume 1. destroy it and draw a new
cheque in lieu of it. The
fact of the destruction and
the number and date of the
new cheque should be
recorded on the counterfoil
of the old cheque, and the
date and number of the old
cheque that is destroyed
should be entered on the

57
counterfoil of the new one.
The fact of the new cheque
having been issued should
be entered on the date of
issue in the red ink in the
cash book but not in the
column for payment, a note
being made at the same
time against the original
entry in the cash book.
Note - For procedure
relating to lost cheques,
see Part II, Chapter IV,
Subsidiary Rule 87 of the
Treasury Rules.
Para Existing Proposed Remarks
No
62. When it is necessary to cancel a cheque, the cancelment should be recorded on the When it is necessary to Subsidiary Rule
counterfoil, and the cheque, if in the drawer’s possession, should be destroyed. If the cancel a cheque, the 86 of the
cheque is not in his possession, he should promptly request the Treasury Officer to cancellation should be Treasury Rule
stop payment of the cheque and, on ascertaining that payment has been stopped, he recorded on the counterfoil, refers.
should write back the entry in his cash book by exhibiting the amount of the cheque and the cheque, if in the
as a minus figure on the payment side in the “Bank of Treasury” column. A counter drawer’s possession,
reference should be given in the cash book, against the original, to the second entry should be destroyed. If the
of the cheque. A cheque remaining unpaid from any cause for twelve months after cheque is not in the
the month of its issue should be cancelled and its amount written back in a similar drawer’s possession, he
manner. must promptly advise the
Bank to stop payment of
the cheque, and on
ascertaining that the
payment has been
stopped, shall make the
necessary entry in his
accounts, see Part II,
Chapter IV, Subsidiary

58
Rule 86 of the Treasury
Rules. He should write
back the entry in his cash
book by exhibiting the
amount of the cheque as a
minus figure on the
payment side in the “Bank”
column. A counter
reference should be given
in the cash book, against
the original, to the second
entry of the cheque. A
cheque remaining unpaid
from any cause for twelve
months after the month of
its issue should be
cancelled and its amount
written back in a similar
manner.
C – RECEIPT OF MONEY
I – Accounting Procedure
63. When money is received by a Government Officer on behalf of Government, it should Retained in original. No
at once be brought to account in the Cash Book and a receipt in Form 3 should change is made.
invariably granted to the payer. If, however, the amount be realised by recovery from
a payment made on a bill or other voucher setting forth all particulars of the Note 1 - Final acquittance
deduction, a receipt should be granted only if specially desired by the payer, but the for the private cheques and
fact of the recovery having been made by deduction from the payment voucher drafts on local banks
should be clearly recorded on the receipt. accepted under proper
Note 1 - Final acquittance for the private cheques and drafts on local banks accepted authority (vide Subsidiary
under proper authority (vide Rules 79 and 80 of the Treasury Rules, Volume I) should Rules 25 and 26 of the
not be given to the payer until they have been cleared. Treasury Rules) should not
Note 2 - Before an officer signs a receipt in Form 3 for cash actually received by him, be given to the payer until
he should see that the receipt of the money has been duly recorded in his cash book, they have been cleared.
and in token of this check the entry in the cash book should be initialled and dated at
the same time. Note 2 -Retained in

59
Note 3 - As an exception to this rule, earnest money in legal tender notes attached to original. No change is
tenders and returned to the contractors whose tenders are rejected on the same day made.
as the tenders are opened by the Divisional Officer need not pass through the
divisional accounts provided that the contractors concerned give a stamped receipt Note 3 -Retained in
for the money in the Register of Tenders maintained in the Divisional Office and that original. No change is
the Register is to that extent treated as a subsidiary cash book and consequently as made.
an accounts form. Earnest money which is received prior to the date fixed for opening
the tenders, or which for any reason can not be refunded on that date should be
brought to account in the cash book and returned subsequently to the contractors
under the ordinary rules.
64. Receipts in Form 3 can be issued only by Divisional Officers, Sub-divisional Officers, Replace ‘Form 3’ with ‘T.R. Form number of
or other Government officers specially authorised by the local administration, and all FORM NO. 5 A’, ‘local Cash Book
persons regularly or frequently receiving money on behalf of Government should administration’ with remains the
keep a cash book in Form 1. ‘concerned Ministry/ same. .
Division’. No other change
Note - For issue of duplicate or copies of receipts see Rule 86 of the Treasury Rules, is made.
Volume I. Note – Replace ‘Rule 86 of
the Treasury Rules,
Volume I’ with ‘Subsidiary
Rule 28 or 32 under
T.R.10, Section I of
Chapter II of the Treasury
Rules’.
65. If a government officer who is not in charge of a cash book receives money on behalf If a government officer who ‘Treasury’ is
of Government at exceptional times, he should not mix it up with the imprest or any is not in charge of a cash replaced with
other cash in his charge, but pay or remit it, at the earliest opportunity, to the nearest book receives money on ‘treasury Bank’.
officer having a cash book or direct into a treasury, accompanied by a Chalan in behalf of Government at
duplicate (vide Rules 92 et seq., of the Treasury Rules, Volume I). The exceptional times, he
acknowledgement of the treasury (with an intimation of the full particulars of the should not mix it up with
receipt including the date of its realisation) should be forwarded immediately to the the imprest or any other
next superior officer having a cash book, to enable him to make the necessary entries cash in his charge, but pay
therein. The record of the transaction will be in the correspondence and not in the or remit it, at the earliest
imprest account of the receiving officer. opportunity, to the nearest
officer having a cash book
or deposit direct into

60
treasury bank,
accompanied by a Chalan
in triplicate (vide Subsidiary
Rule 38 under T.R.10,
Section II of Chapter II of
the Treasury Rules.). The
acknowledgement of the
Bank (with an intimation of
the full particulars of the
receipt including the date
of its realisation) should be
forwarded immediately to
the next superior officer
having a cash book, to
enable him to make the
necessary entries therein.
The record of the
transaction will be in the
correspondence and not in
the imprest account of the
receiving officer.
II – Disposal of Receipts

66. Money realised by the officers of the department should be paid, as soon as possible, Money realised by the
into the nearest treasury, for credit as miscellaneous receipts of the department. officers of the department ‘Treasury’
Should a Divisional Officer or Sub-divisional Officer, however, require to make use of should be paid, as soon as replaced with
cash receipts temporarily for current expenditure, he may do so instead of obtaining possible, into the treasury ‘treasury bank’.
fresh cash by cheques; but before the end of the month, he must send to the treasury Bank, for credit as
a cheque for the amount thus utilised, drawn in his own favour and endorsed by miscellaneous receipts of Words ‘or Sub-
himself with the words "Received payment by transfer credit to the Public Works the department. Should a divisional Officer’
Department". Divisional Officer, however, deleted.
Note 1 - At places where the cash business of the Treasury is conducted by the require to make use of
Bank, moneys received by departmental officers are paid at the Bank direct without cash receipts temporarily
the intervention of the Treasury Officer. for current expenditure, he Note 1- No
may do so instead of longer

61
Note 2 - This rule does not apply to receipts realised by short payment on bills or obtaining fresh cash by necessary.
other vouchers. cheques; but before the
end of the month, he must
send to the treasury Bank
a cheque for the amount
thus utilised, drawn in his
own designation and
endorsed by himself with
the words "Received
payment by transfer credit
to the Public Works
Department".
Note 1 – It is deleted.
Note 2 - This rule does not
apply to receipts realised
by short payment on bills
or other vouchers.

D - PAYMENTSI – Manner of Payment


67. All payments which officers authorised to draw cheques have to make, should, as far All payments for which
as possible, be made by cheques; but see also paragraph 56. officers have been
authorised to draw
cheques, should be made
by cheques; but see also
paragraph 56.
68. It is permissible to make payments to suppliers of stores by obtaining State Bank Since payments can not This was
drafts in accordance with Rule 748 of the Treasury Rules, Volume I. Remittances for be made through Bank discussed in
such purposes of amounts less than Rs.25, for which State Bank drafts cannot be Drafts, this paragraph is Workshop held
issued, may be made by postal money order at the public expense. deleted. on Feb 9, 2014.
Note - For instructions regarding making payments for stores obtained by direct order No Bank Drafts
from private firms and individuals in the United Kingdom, see Rule 383 of the are issued.
Treasury Rules, Volume I.

69. As a rule, no cheque should be drawn until it is intended to be paid away and Retained in original. No
cheques drawn in favour of contractors and others should be made over to them by change is proposed.

62
the disburser direct; but the disburser may be assisted in making disbursement by a
cashier appointed for the purpose under paragraph 93. The occasional delivery of Note: it is serious Note- Word
cheques through a subordinate may be permitted at the discretion and on the irregularity to draw ‘financial’ is
responsibility of the disburser. In such cases the subordinate should make no entry in cheques and deposit them added.
the accounts which he keeps, as a payment made by cheque should appear in the in the cash chest at the
cash account of the disbursing officer who draws the cheque, and the subordinate’s close of the financial year
record will be in his correspondence. for the purpose of showing
Note: it is serious irregularity to draw cheques and deposit them in the cash chest at the full amount of grant as
the close of the year for the purpose of showing the full amount of grant as utilised. utilised.

70. Payments due to contractors may, if so desired by them, be made to their banks Retained in original. No
instead of direct to contractors provided that the Department obtains (1) an change is proposed.
authorisation from the contractor in the form of a legally valid documents such as a
power of attorney conferring authority on the bank to receive payment, and (2) the
contractor’s own acceptance of the correctness of the account made out as being
due to him by Government or his signature on the bill or other claim preferred against
Government, before settlement of the account of claim by payment to the said bank.
While the receipt given by such bank shall constitute a full and sufficient discharge for
the payment, contractors should, whenever possible, be induced to present their bills
duly receipted and discharged through their bankers.
Nothing herein contained shall operate to create in favour of the bank any right or
equities vis-à-vis Government.

II – Bills
71. General instructions regarding the forms of bills and their preparation, completion and General instructions Relevant rule of
stamping are laid down in Rules 138 to 146 of the Treasury Rules, Volume 1. As far regarding the forms of bills the Treasury
as possible, the particular form of bill applicable to the case should be used. and their preparation, Rules is given.
Suppliers of stores and others should be encouraged to submit their bills and claims completion and stamping
in proper departmental forms. But bills not prepared in such forms should not be are laid down in
rejected if they set forth the necessary details of the claims. In such cases, the Subsidiary Rules 64 to 69
additional particulars required should be added by the disbursing officer. under T.R.16, Chapter IV
Except in the case of lump sum contracts, every bill or other demand for payment of the Treasury Rules. As
should, as far as possible, set forth the unit rate at which payment is to be made. far as possible, the
particular form of bill
applicable to the case

63
should be used. Suppliers
of stores and others should
be encouraged to submit
their bills and claims in
proper departmental forms.
But bills not prepared in
such forms should not be
rejected if they set forth the
necessary details of the
claims. In such cases, the
additional particulars
required should be added
by the disbursing officer.
Except in the case of lump
sum contracts, every bill or
other demand for payment
should, as far as possible,
set forth the unit rate at
which payment is to be
made.
III – Vouchers
72. As a general rule, every payment including repayment of money previously lodged As a general rule, every Revised due to
with Government for whatever purpose, must be supported by a voucher setting forth payment including change in
full and clear particulars of the claim and all information necessary for its proper repayment of money classification
classification and identification in the accounts. The full name of the work as given in previously lodged with system.
the estimate and other particulars specified in paragraph 198 or the head of account, Government for whatever
to which the charges admitted on a voucher are debitable, or to which the deductions purpose, must be
or other credits shown in the voucher are creditable, should be clearly indicated on it supported by a voucher
on the space provided for the purpose or in some prominent position. setting forth full and clear
When a voucher exhibits any expenditure from which revenue may prima facie be particulars of the claim and
expected to accrue as, for instance, when payment appears in a bill for removing all information necessary
materials from a building or other work, either dismantled or undergoing repairs or for for its proper classification
cleaning jungle or cutting trees in the compound of buildings or in canal banks, etc., a and identification in the
note should be recorded to indicate how the old materials removed or the trees cut, accounts. The full name of
etc., have been disposed of and if sold, when the sale proceeds will be credited to the work as given in the

64
Government. estimate and other
particulars specified in
Note: When it is not possible to support a payment by a voucher or by the payee’s paragraph 198 or 13 digit
receipt, a certificate of payment, prepared in manuscript, signed by the disbursing classification code of
officer, and countersigned, if necessary by his superior officer, together with a account, to which the
memorandum explaining the circumstances, should always be placed on record and charges admitted on a
submitted to the Accountant General, where necessary. Full particulars of the claims voucher are debitable, or to
should invariably be set forth, and where this necessitates the use of a regular bill which the deductions or
form, the certificate itself may be recorded thereon. other credits shown in the
voucher are creditable,
should be clearly indicated
on it on the space provided
for the purpose or in some
prominent position.
Rest is retained in original.
Note-Replace “Accountant
General” with “Chief
Accounts Officer”. No other
change is made.
73. Every voucher must bear a pay order signed or initialled, and dated, by the Retained in original. No
responsible disbursing officer. This order should specify the amount payable both in change is made.
words and figures. All pay orders must be signed by hand and in ink.
Note: cashiers and others authorised to make disbursements on passed bills, vide Note: Retained in original.
paragraph 69, should make no payments without a proper pay order of the No change is made.
responsible disbursing officer recorded clearly on the bill or other voucher.
74. Except as provided in paragraph 70, every voucher should also bear, or have Replace ‘Pakistan script’
attached to it, and acknowledgement of the payment, signed by the person by whom with ‘Bangla script’.
or in whose behalf the claim is put forward. This acknowledgement should be taken
at the time of the payment. When the payee signs in a Pakistan script, he should be
required to note the amount acknowledged in the script in his own hand writing. In
transliterating his acknowledgement, the amount acknowledged, as well as any
remark made by him, should also be reproduced in English.
Note 1 - If a disbursing officer anticipates any difficulty in obtaining, from the person Note 1 -Retained in
to whom the money is due, a receipt in the proper form, it is open to him to decline to original. No change is
hand him the cheque or cash, or to make a remittance to him, as the case may be, proposed.

65
until the acknowledgement of the payment, with all necessary particulars, has been
given by him. In all cases of payment by remittance, a note of the date and mode of
remittance must be made on the bills or voucher at the time of remittance.
Note 2 - In the case of articles received by value-payable post, the value-payable Note 2 -Retained in
cover together with the invoice or bill showing the details of the items paid for may be original. No change is
accepted as a voucher. The disbursing officer should endorse a note on the cover to proposed.
the effect that the payment was made through the post office and this will also cover
charges for the money order commission.
Note 3 - A certified copy (marked Duplicate) of a receipted voucher may be retained Note 3 -Retained in
by the disbursing officer should this be necessary to complete the record of his office, original. No change is
but the payee should not be required to sign such a copy or give a duplicate proposed.
acknowledgement of the payment.
E – REMITTANCES TO TREASURIES.
Revised as E-REMITTANCES TO TREASURY BANKS.

75. The officer in charge of a cash book should keep a book in Form 4 in which he The officer in charge of a Discussed in
should enter all his remittances to the treasury as they are made; paragraphs 65 and cash book should keep a Workshop held
66. This book should accompany the remittance and the chalan to be receipted by Remittance Book in Form 4 on 9th Feb. 2014
the treasury. in which he should enter all Remittance Book
his remittances to the is sent to the
Note - Remittance made to the Bank of cheques paid in as Public Works receipts treasury Bank as they are treasury Bank.
should be entered in the Remittance Book, but in the place for the treasury receipts made; see paragraphs 65
should be entered "By Bank cheques" and the book need not be sent with the and 66. This book should (Form 4 is
remittance, provided that the cheques are always endorsed as prescribed in accompany the remittance available in Book
paragraph 66. and the chalan to be of Forms)
receipted by the treasury
Bank.
Note - Remittance made to
the Bank of cheques paid
in as Public Works receipts
should be entered in the
Remittance Book, but in
the place for the treasury
receipts should be entered
"By Bank cheques" and the

66
book need not be sent with
the remittance, provided
that the cheques are
always endorsed as
prescribed in paragraph
66.
Para Existing Proposed Remarks
No
F – CASH ACCOUNTS
I. – Cash Book
(a) UPKEEP

76. An account of their cash transactions should be maintained in the Cash Book, Form Replace ‘treasury’ with Refer Art. 50 of
1, by all Government officers authorised, as a regular arrangement, to receive money ‘treasury Bank’ . Account Code
on behalf of Government, as well as by those entrusted with disbursements out of Add the following Note: Vol. III.
cash received by them in transfer from the divisional cash chest or obtained by Note.-As an exception to
cheques drawn on the treasury. Government officers entrusted with imprests or this rule Government may (‘Form P.W.A. 1’
temporary advances should maintain and render accounts of their disbursements in authorise Divisional is the same as
Imprest Cash Account, Form 2. Officers not to pass ‘Form 1’.
through the Cash Book Similarly, Form
earnest money received PWA 3 is the
from, and returned to, same as Form
contractors on the same 2.)
day the tenders are
opened, provided that the
contractors concerned are
required to give a stamped
receipt for the money in the
Register of Tenders
maintained in the divisional
office and that the Register
is to that extant treated as
a subsidiary cash book and
consequently as an
accounts form.

67
77. Cash book is one of the most important account records of the department. The No change is made. Refer Art. 51 of
detailed instructions given in the notes on Form 1 should be observed strictly in Account Code
practice by all concerned. Vol. III
Para Existing Proposed Remarks
No
(b) BALANCING
78. The cash book must be balanced on the date prescribed for closing the cash Retained in original but the Refer to Art. 52
accounts of the month, but when the transactions are numerous, a weekly or daily following is proposed to be of Account Code
balance is recommended, and it is advisable that the cash be counted whenever a added:- Vol. III.
balance is struck, or at convenient intervals, as this affords an independent check on The details of the actual
the accuracy of the postings. The results of such intermediate counting should be cash found at the monthly
recorded in the form of a note (specifying the actual cash and also the outstanding counting should be
balances of imprests and temporary advances) in the body of the cash book (column recorded in Form 5 and a
8), so as not to interfere with the up to date totals; the actual balance of cash in the certificate of the
chest should invariably be stated in the note both in words and figures. reconciliation of the book
balance with the actual one
and another certificate of
cheques issued on the
Bank, should be recorded
below the closing entries of
the month.
(c) RECTIFICATION OF ERRORS.
79. An entry once made in the cash book should in no circumstances be erased. If a Replace word ‘it’ with ‘the Refer Art. 54 of
mistake is discovered before the copy of the cash book has been submitted to the mistake’. Account Code
divisional office, it should be corrected by drawing the pen through the incorrect entry No other change is made. Vol. III.
and inserting the correct one in red ink between the lines. The disbursing officer
should initial every such correction and invariably date his initials. When the mistake
is discovered too late for correction in this way, an intimation of the necessary
correction should be sent at once to the divisional office, accompanied by a proposed
transfer entry, if necessary. Except as indicated above, no correction of an entry once
made in his cash book should be made by sub-divisional officer, unless authorised by
the divisional office to do so.
79 A. Note - The same principles should be observed in correcting errors noticed in the Note: Retained in original. Refer Art. 55 of
divisional cash book. If the accounts of the month have been closed, no corrections No change is made. Account Code
of errors in amount, classification or name of work, should be made in that book but a However this is proposed Vol. III.

68
transfer entry should be prepared for the necessary correction, a suitable remark in to be made a new
red ink (quoting reference to the correction in accounts) being recorded against the paragraph i.e. 79A.
original erroneous entry in the cash book.
(d) VERIFICATION.
80. The disbursing officer should check all the entries in his cash book as soon as Retained in original. No
possible after the date of their occurrence, and he should initial the book, dating his change is made.
initials after the last entry checked. The cash book should be signed by him at the Note- Retained in original.
end of the month and such signature should be understood as fixing responsibility for No change is made.
all the entries of the month inclusive of the closing balance. (1) Retained in original. No
Note - The following is the memorandum of some of the more important parts of the change is made.
verification: -- (2) Retained in original. No
The disbursing officer should – change is made.
(1)compare each entry of payment with the gross amount chargeable as shown in the (3) compare each entry of
connected voucher, seeing, at the same time, that it bears (i) a payment order payment into the Bank with
recorded by himself or the Divisional Officer, and (ii) the certificate of disbursement the Bank’s receipt on the
signed by himself or an authorised subordinate, and ticking off each voucher as it is challan and satisfy himself
passed; that the amounts given in
(2)see, whilst examining the postings of vouchers on the payment side, that all challan have been actually
deductions shown in the vouchers (other than deductions creditable to the head of credited into the Bank after
account or work to which the payment relates) are posted as receipts on the receipt verifying and comparing all
side of the cash book; challan number and
(3)compare each entry of payment into the treasury with the Treasury Officer’s amount from Daily Receipt
receipt on the challan or his pass book and satisfy himself that the amounts have (Credit) Scrolls/ DAO 10 ;
been actually credited into the treasury; (4) Retained in original. No
(4)verify the totalling of the cash book or have this done by some principal change is made.
subordinate (other than the writer of the cash book) who should initial (and date) it as (5) Delete words ‘or
correct; and treasury’.
(5)verify the total of the postings in the “Bank or Treasury” column on the payment
side by reference to the memoranda recorded by himself on reverse of the
counterfoils of cheques.
81. The actual balance of cash in each chest should be counted on the last working day
of each month (i.e., immediately after closing the cash account of the month under
paragraph 78), but where this is not possible, the cash balance may be counted on
the first working day of the following month before any disbursement is made on that
date. The details of the actual balance should be recorded in Form 5, and a

69
certificate of the count of cash, specifying both in words and figures the actual cash Retained in original. No
balance (exclusive of imprest and temporary advances), and of reconciliation of the change is made.
balance so counted with the book balance, should be recorded below the closing
entries of the month. The certificate should be signed by the disbursing officer who
should invariably date his signature. Note- No change is made.
Note - Should it not be possible for the disbursing officer, owing to his absence, to
make the count on the dates prescribed in this paragraph, he should do so at the
earliest opportunity, recording the reason for the delay on the Cash Balance Report.
82. Whenever, on the contents of the cash chest being counted, balance as per cash Whenever, on the contents Refer to Art. 53
book is found to be incorrect, it must, unless the error can be detected and set right at of the cash chest being of Account Code
once under paragraph 79, be made to agree with the actual count balance by making counted, balance as per Vol.III.
the necessary receipt or payment entry – “To cash found surplus in chest” under cash book is found to be
Public Works Deposits or “By cash found deficient in chest” under Miscellaneous P. incorrect, it must, unless
W. Advances, as the case may be. The administrative action to be taken on the the error can be detected
occurrence of a deficiency must depend on the nature of each case. and set right at once under
paragraph 79, be rectified
forthwith by making the
necessary receipt or
payment entry – “To cash
found surplus in chest”
under Public Works
Deposits or “By cash found
deficit in chest” under P.
W. D. Advances, as the
case may be. The
administrative action to be
taken on the occurrence of
a deficiency must depend
on the nature of each case.
Imprest revised as “Imprest Account”
83. An imprest is a standing advance of a fixed sum of money given to an individual to Replace ‘local
enable him to make certain classes of disbursements which may be entrusted to his administration’ with ‘
charge by the Divisional Officer or the Sub-divisional Officer in accordance with such Administrative Ministry/
rules, and subject to such restrictions, as may be laid down by the local Division concerned’ and
Administration. The amount of an imprest should be kept as low as possible and ‘rupees’ with ‘Taka’.

70
should in no case exceed one thousand rupees without the special sanction of the Add following after ‘one
local Administration. thousand rupees’ : or as
fixed by competent
authority from time to time.
No other change is made.
84. The account of imprest cash should be kept in duplicate by the imprest holder in Retained in original. No Refer to Article
Form 2, “Imprest Cash Account”, in accordance with the directions given in that form. change is made. 56 of Account
The counterfoil should be retained by the imprest holder and the original supported Code Vol. III
by the necessary vouchers, should be forwarded to the officer from whom the imprest
is held, whenever the imprest holder finds it necessary to have the account recouped,
or when it is proposed to increase or decrease the amount of the imprest or to close
the account altogether. The account must, in any case, be rendered to the officer
from whom the imprest is held, in time to enable him to incorporate the account in his
cash book before it is closed for the month on the date fixed for the purpose.
85. The recouping officer should examine the imprest cash account and the supporting Retained in original. No
vouchers, initial and date the vouchers in token of approval and by a formal pay order change is made.
(vide paragraph 73) recorded on the account authorise the recoupment, Note: if any item in an
enhancement, reduction or closing of the imprest, as the case may be. The account imprest account appears to
should then be abstracted and incorporated in the Cash Book in the manner the recouping officer to be
prescribed in notes on Forms 1 and 2. open to objection, the
imprest should
Note: if any item in an imprest account appears to the recouping officer to be open to nevertheless be recouped
objection, the imprest should nevertheless be recouped in full, and the item under in full, and the item under
objection may be entered in his cash book as “item awaiting adjustment in the objection may be entered
imprest account of” under “Miscellaneous P. W. Advances” to be watched under that in his cash book as “item
head until either the objection is removed or the amount is made good by the imprest awaiting adjustment in the
holder. imprest account of” and
recoupment amount will be
reduced by the amount
kept under objection to be
watched until either the
objection is removed or the
amount is made good by
the imprest holder.
86. The imprest holder is responsible for the safe custody of imprest moneys and he Retained in original. No

71
must at all times be ready to produce the total amount of the imprest in vouchers or in change is proposed.
cash.
III – Temporary Advance revised as “III- Temporary Advance Account”.
87. When a disbursing officer makes a remittance to a subordinate officer to enable him Last sentence- Replace Discussed in
to make a number of specific petty payments on a muster roll or other voucher which words “as soon as Workshop held
has already been passed for payment, the amount remitted should be treated as a possible” with “within a on 09-02-2014
Temporary Advance and accounted for in Form 2 in the same way as an imprest. The month from date of and changes
account of a Temporary Advance should be closed as soon as possible. payment and it should be made.
Note - This rule applies also to cash taken out of the chest by the disbursing officer brought to zero as on 30th
himself to make payment at a distance. June.” No other change is Refer to Article
made. 58 of Account
Note- No change is made. Code Vol. III.
G – CHEQUE BOOKS AND RECEIPT BOOKS.
88. Cheque Books (Form 6) required by Divisional and sub-divisional Officers authorised Cheque Books required by
to draw on treasuries, sub-treasuries and the Bank are obtained by them from the Divisional Officers
district treasury concerned, vide Rule 148 of the Treasury Rules, Volume I. Receipt authorised to draw on the Words “and sub-
Books (Form 3) are similarly obtained by them from the treasury of the district within Bank are obtained by them divisional
which their respective headquarters are situated. from the concerned office Officers” deleted.
of the Chief Accounts
Officer, vide Note below
Subsidiary Rule 105 under
T.R.16, Chapter IV of the
Treasury Rules, See also
SR 71of the Treasury
Rules. Receipt Books (T.R.
FORM NO. 5 A vide Note 1
under SR 29 of the
Treasury Rules) are
similarly obtained by them
from the District Accounts
Officer of the district within
which their respective
headquarters are situated.
89. Cheque (or Receipt) Books should on receipt be carefully examined by the Divisional Cheque (or Receipt) Books Words “ or Sub-
or Sub-divisional Officer concerned who should count the number of forms contained should on receipt be divisional Officer”

72
in each and record a certificate of count on the fly-leaf. carefully examined by the deleted.
Divisional Officer
concerned who should
count the number of forms
contained in each and
record a certificate of count
on the fly-leaf.
90. Cheque books must be kept under lock and key in the personal custody of the Cheque books must be Words “ or Sub-
Divisional or Sub-divisional Officer concerned. Receipt books should be similarly kept kept under lock and key in divisional Officer”
by the officer authorised to sign the receipt. the personal custody of the deleted.
Divisional Officer
concerned. Receipt books
should be similarly kept by
the officer authorised to
sign the receipt.
91. Counterfoils of used books should be returned promptly to the Divisional Officer for Counterfoils of used books
record. should be kept securely in
Note: In any case in which the local administration considers it necessary to record the personal custody of the
the counterfoils of completed Receipt Books in the sub-divisional office, they may be Divisional Officer for
sent back to the sub-divisional office, vide paragraph 543(c). The sub-divisional record.
officer should, however, be instructed to keep them in some safe or box the key of Note: It is deleted.
which remains in his personal custody.
H – CUSTODY OF CASH

92. Public money in the custody of the department should be a kept in strong treasure Retained in original. No
chest by secured two locks of different patterns. All the keys of the same lock must change is made.
be kept in the same person’s custody, and, as a general rule, the keys of one lock
should be kept apart from the keys of other lock, and in a different person’s custody Note - The duplicate keys
when practicable. The chest should never be opened unless both the custodians of of divisional and sub-
the keys are present. When there is a guard, the daffadar or other petty officer of the divisional chests may, at
guard should usually be the custodian of one set of keys and he must always be the discretion of the
present when the chest is opened and until it is again locked. Whenever a cashier is Divisional Officer, be
attached to a division or sub-division, the keys of one of the locks of the treasure placed, under his seal, in
chest will necessarily remain in his possession. the custody of the Treasury
Note - The duplicate keys of divisional and sub-divisional chests may, at the Officer concerned. In the

73
discretion of the Divisional Officer, be placed, under his seal, in the custody of the event of this practice being
Treasury Officer concerned. In the event of this practice being adopted, a duplicate adopted, a duplicate key
key register should be maintained and once a year, in each April, the keys should be register should be
sent for, examined and returned under fresh seal, a note being made in the register maintained and once a
that they have been found correct. year, in each July, the keys
should be sent for,
examined and returned
under fresh seal, a note
being made in the register
that they have been found
correct.
93. Cashiers may be appointed whenever, in the opinion of the Local Administration, the Cashiers may be appointed
cash transactions of a division or sub-division are sufficiently extensive to require it. whenever, in the opinion of
the concerned Ministry/
Division, the cash
transactions of a division
are sufficiently extensive to
require it.
94. One cashier may make the cash payments of two or more divisions or sub-divisions, One cashier may make the Discussed in
or throughout the whole of a division, whenever such an arrangement is found to be cash payments of two or Workshop held
practicable. more divisions whenever on 09-02-2014. It
such an arrangement is was decided to
found to be practicable. retain.
95. The Divisional Officer should count the cash in the hands of each cashier at least Retained in original. No
once a month; or in the case of outstations, he or the Sub-divisional officer should change is proposed.
count it whenever he may visit them. The result of such counting should be recorded
in the form of a note in the cash book showing the date of examination and the
amount (in words) found.
Para Existing Proposed Remarks
No
CHAPTER VII - STORES.
A - INTRODUCTORY.

96. The general administration of all the stores of a division is vested in the Divisional Retained in original. No RHD is having a
Officer, on whom primarily devolves the duty of arranging, in accordance with such change is made. Stores Division.

74
rules and instructions as may have been issued by Government, for (1) the
acquisition of stores, (2) their custody and distribution according to the requirements
of works, and (3), their disposal.
97. Government officers entrusted by the Divisional Officer with the care, use or Retained in original. No
consumption of stores, are responsible for maintaining correct records and preparing change is made.
correct returns in respect of the stores entrusted to them.
98. All transactions of receipts and issues should be recorded, strictly in accordance with ‘Accountant General’ is
the prescribed rules or procedure, in the order of occurrence and as soon as they replaced with ‘Chief
take place. Fictitious stock adjustments are strictly prohibited, such, for example, as Accounts Officer’. No other
(1) the debiting to a Work of the cost of materials not required, or in excess of actual change is made.
requirements, (2) the debiting to a particular work for which funds are available of the
value of materials intended to be utilised on another work for which no allotment has
been sanctioned. (3) the writing back of the value of materials used on a work to
avoid excess outlay over appropriation, etc. Any breach of this rule constitutes a
serious irregularity, which will be brought prominently to the notice of the appropriate
Authority concerned by the Accountant General.
99. (a) The accounts of stores are based on the fundamental principle that the cost of (a) As a general rule, Suspense
their acquisition should be debited to the final head of account concerned or the stores should not be accounts is not
particular work for which they are required, if either of these can be determined at acquired. In special case of permitted for
once, otherwise, it should be kept in a suspense account pending clearance, as the acquisition of stores purchase of
materials are actually issued, by debit to specific heads of account or works. allowed by Government, Stores.
the cost should be debited
(b)In accordance with this general rule, the cost of the supply of all stores, required to the final classification
as tools and plant for the general use of the division, is debited at once to the minor economic code of account (b) and (c) are
head " Tools and Plant ", subordinate to the major head under which such charges of concerned or to the retained.
the division are classified; and special items of tools and plant which are required not particular work for which (d) Revised.
for general purposes but for a specific work, are debited to that work. See also rules 1 they are required.
and 3 of Appendix 5. Purchases / acquisition
should be regulated that all
(c)Similarly, all road metal required for the maintenance of a road or section of a road the materials are actually
is debited at once to the minor head "Repairs" (Communications) under the major issued by debit to specific Article 23 of
head concerned, against the estimate sanctioned for the collection of it, and when economic codes of account Account Code
road metal is acquired especially for use in the construction of a road or other work, or works within the year of Vol. III refers..
its cost is debited to the estimate for such construction. acquisition and no stock is
(d)In the case of other materials, when purchases are made for the requirements of kept in Suspense Account.

75
works generally, the cost is accounted for under the suspense head “Stock”, vide Words from ‘otherwise it
paragraph 125 of the Central Public Works Department Code. Materials purchased should be kept in a
specially for a work are, however, debited to that work. suspense account pending
clearance’ are deleted.
(b) Second line-replace (b) and (c) –new
‘minor head’ with classification is
‘economic code’ and delete to be given.
words ‘subordinate to the
major head.’ Delete
sentence ‘See also rules 1
and 3 of appendix 5.’
(c) Second line- replace
‘minor head’ with
‘economic code’ and ‘major
head’ with ‘Functional &
Operational’ code. Replace
‘Repairs’ with ‘Repairs and
Maintenance’.(d)In the Para 125 of the
case of other materials, CPW
purchases, if absolutely Department
necessary, should be Code seen.
made for the requirements
of specific work and the
cost should be debited to
that work and accounted
for under the relevant
economic code of that
Work. Words from ‘vide
paragraph 125 of the
Central Public Works
Department Code’ are
deleted.
100. The four classes of stores enumerated in paragraph 121 of the Central Public Works Stores mentioned in Article 61 of
Department Code, thus fall into two distinct categories its shown below:- Paragraph 99 should be Account Code
(1) Stores debited to Suspense divided in to the following Volume III refers.

76
(i) Stock. categories as shown
(2) Stores debited to final heads below:
(ii) Tools and Plants (i)Tools and Plants
(iii) Road metal. (ii)Road metal.
(iv) Materials charged to works (iii)Materials debited to
works
101. With certain exceptions [vide paragraphs 242 and 248 (c)], a numerical or quantity Retained in original. No
account of receipts, issues and balances has to be maintained for all stores, even change is proposed.
though debited to final heads, with a view to control the balances efficiently until the
stores are disposed of finally either by consumption on works or otherwise. This
quantity account has further to be reconciled periodically with the value accounts
except in the case of Tools and Plant and Road Metal. The rules in this chapter are
framed on the principle that, as far as possible, the initial records of all stores, as also
the returns of subdivisions, should take account of quantities only, and that the value
accounts should be maintained in the divisional office.
101A In all cases , the initial New Addition.
record of the detailed count
or measurement of all Article 63 of
materials received, the cost Accounts Code
of which has to be paid for Volume III refers.
or adjusted by book
transfer in the accounts of
the Division, would be kept
in the Measurement Book
prescribed in Paragraph
208.
B – Stock
I – General revised as “I.- Initial Accounts”.
101 B No new store will be taken Article 64 of
to Suspense. If there is Account Code
existing stock in an Volume III refers.
account, issue of stock
may be made to clear it. In
such cases of old stock,
transactions of issues-in

77
quantities only-should be
recorded by each officer
authorised to receive and
issue stock on behalf of
Government in “Registers
of Stock Receipts/Issues”,
FORM 8 (Form P.W.A.4),
in the order in which these
were received and as soon
as they occur.
Note 1. These registers
need not be kept in cases
where a detailed account
of any particular kind of
stores is maintained in the
form of card or leaf
ledgers, provided that
suitable arrangements are
made for the completion of
the Abstracts of Stock
Receipts and Stock Issues.
Note 2. Where this course
is authorised by
Government the issues of
pretty stores by a Sectional
Officer direct to works
under his supervision may
be shown in the accounts
collectively once a month
when the accounts of the
month are closed.
102. The stock of a division is sometimes kept in a single godown or yard in the charge of Retained as it is.
a storekeeper or other officer, or each Sub-divisional officer may have a separate Replace ‘sectional officers’
stock in his charge, either at his headquarters or scattered over the sub-division in with ‘Sub Assistant
the direct custody of subordinates or other sectional officers. Again, the stock, Engineers’.

78
although scattered over the entire division, may be in the general charge of a single No other change is made.
official and the Sub-divisional Officers may merely indent upon him; the accounts
being kept by the former. The rules prescribed below will apply whatever be the
arrangement in force in the division.
103. Stock accounts may be maintained in a sub-divisional office, even though the officer Retained in original. No
in charge is not authorised to keep a cash account in Form 1. A separate account change is made.
should be kept in the divisional office of any stock which is directly under the charge
of the Divisional Officer or of an officer under his orders and not under the orders of a
Sub-divisional Officer.
II – Quantity Accounts
(a) Receipts
104. Materials may be received on stock from the following stores:- Delete (b) High
(a)Supplies, (b) High Commissioner for Pakistan in U. K. Commissioner for Pakistan
(c)Other sub-divisions, divisions or departments (including Government workshops), in U. K.
(d)Manufacture, and No other change is made.
(e)Works, Buildings, etc.
In all cases there should be proper authority for the receipt, by the storekeeper or the
sectional officer concerned, of materials to be brought on stock. This authority should
be given in writing by the Divisional Officer or, if so authorized under local orders, by
the Sub-divisional Officer.
105. All materials received should be examined and counted, or measured, as the case Retained in original. No “Form 8” is the
may be, when delivery is taken. The record of the detailed count of measurement change is made. same as “Form
should be kept in the Measurement Book in the manner prescribed in paragraphs PWA 4”.
208 and 209, and the total number or quantity received should be simultaneously
entered in the Register of Stock Receipts, Form 8. Such acknowledgment as may
have to be given to a supplier for stores received from him can be signed only by the Form 8 is Bin
Divisional or the Sub-divisional Officer. Any certificate that the storekeeper or Card.
sectional officer concerned may be called upon to record in respect of the receipt of
stores, for this or any other purpose (vide paragraph 116), should be in the following
form:
Received on………………….and duly recorded in the Register of Stock Receipts.
See also page of ……………Measurement Book No…....
Date (Signature)

79
(b) Issues.
106. Materials may be issued from stock for the following purposes:- (c) Delete Words ‘vide
(a) for use on works either by issue to contractors or direct (paragraph 237), paragraph 135 (e) of the
Central Public Works
(b) for despatch to other sub-divisions, divisions or departments,
Department Code’.
(c) for sale to contractors, employees, other persons or local bodies, vide Replace words “sectional
paragraph 135 (e)of the Central Public Works Department Code. officer” with “Sub Assistant
They should be issued only on receipt of an indent (Form 7) signed by the Divisional Engineer”.
or the Sub-divisional Officer. But when a sectional officer has to issue stock materials No other change is made.
for the requirements of works under himself the use of this form may be dispensed
with, if the sectional officer has been authorized under local orders to draw such
materials from his stock up to any assigned limit not exceeding the provision made
for materials in sanctioned estimates.
Note 1 - When examining Registers of Stock Issues and Works Abstracts, Sub-
divisional Officers should see that in practice this rule is observed strictly, and they
should deal suitably with instances of unauthorised and excessive issues to works
made by sectional officers without due cause.
Note 2 - The term "Works" includes manufacture operations, vide Note below
paragraph 112.
107. Indents should be filled up carefully as all subsequent accounting depends upon it. In Retained in original. No
the column “Head of Account, etc.", besides entering the name of the account head change is made.
to which the issue of stores is debitable, full names of divisions and offices to which
stock is to be issued and of contractors, employees, other persons or local bodies to
whom it is authorized to be sold, should be added in all cases in which stores are
ordered to be issued otherwise than for the requirements of Works within the division.
The last column, headed ”Name of Work, etc.", should be filled in only when the
stores are required for works within the division, and in such cases the full name of
the work as given in the estimate, should be entered, as well as the name of the
contractor from whom the value is recoverable (vide paragraph 237).
108. When issuing materials from stock, the storekeeper or sectional officer should Replace words “sectional
examine the Indent (Form 7) and sign it in the space provided for the purpose, after officer” with “Sub Assistant
making suitable alterations (attested in each case by his dated initials) in the Engineer”.
description and quantities of materials, if he is unable to comply with the indent in full. No other change is made.
He should then prepare and sign the form of the invoice attached to the indent
according to the, supply as actually made and simultaneously make an entry in his

80
Register of Stock issues, Form 8. The indent should be returned at once to the
indenting officer and the signature of the officer receiving the materials should be
obtained, as soon as possible, on the invoice which should, be treated as a voucher
in support of the entry in the register.
Note 1 - It should be seen that the acknowledgment of materials is signed either by
the person to whom they are ordered to be delivered or despatched, or by a duly
authorised agent. This precaution is specially necessary in the case of issues to
contractors and private persons whose acknowledgments should set forth all the
particulars mentioned in paragraph 240.
Note 2 - Note 1 applies also to issues made to contractors by the sectional officer
himself without the production of an indent signed by higher authority (vide paragraph
106).
109. When making entries in the Register of Stock Issues the storekeeper or sectional Replace words “sectional
officer should pay particular attention to record in the columns headed "To whom officer” with “Sub Assistant
issue" and "Head of Account, etc." the full particulars as given in the last two columns Engineer”.
of the Indent or as otherwise known to him. No other change is made.
Note - If the materials are issued for use on a work, the particulars required to be
entered the column "Name of Work, etc." of Form 7 (vide paragraph 107) should
invariably be given in the column "To Whom issued”.
110. As an exception to the general rule in paragraph 98 that all stock transactions shall Replace “Local
be shown in the accounts as soon as they occur, the Local Administration may Administration” with
prescribe that issues of petty stores by a sectional officer direct to works [vide “Administrative
paragraph 237 (2)] under his supervision may be shown in the accounts collectively Ministry/Division” and
once a month, when closing the accounts of the month. words “sectional officer”
with “Sub Assistant
Engineer”. No other
change is made.
Para Existing Proposed Remarks
No
(c) Monthly Abstract of Receipts and issues

111. The receipt and issue transactions of the entire subdivision should be abstracted .Form 9 is the
monthly in a single "Abstract of Stock Receipts" (Form 9) and in a single "Abstract of Retained in original. No same as Form
Stock Issues" (Form 10). These forms should be posted, in the sub divisional office, change is made. P.W.A 5.
from the Registers of Stock Receipts and Stock Issues, Form 8, entries being made

81
only in respect of quantities. Form 10 is the
Note 1 - The several transactions of the month need not be entered severally in the same as Form
Abstract, it being sufficient to show, as a single transaction, the total receipts from Note 1- Retained in P.W.A 6.
each source or the total issues to each account or work. The quantities received (or original. No change is
issued) in each transaction should be noted in the lower part of the Abstract, against made. Article 65 of
the entry of the transaction, in separate columns for each distinct article of Stock, Account Code
these columns being so written up as to group the articles by the prescribed heads of Volume III refers.
Stock. After all transactions of the month have been posted, the total receipts (or
issues) of each article should be computed and noted in the column headed
"Quantities" in the upper part of the form. No entries need be made in the sub-
divisional office in any of the money columns in either part of the form, as these will
be filled up in the divisional office, vide paragraph 123. Note 2- Retained in
original. No change is
Note 2 - In posting column 1 of the Abstracts, those receipts and issues of the month, made.
which represent transactions the value of which is brought to account in the same
month through the cash book or transfer entries, should be separated from
transactions not so brought to account within the month. See paragraph 522.
Note 3-Replace “sectional
Note 3 - It is left to the Sub-divisional Officer to make the most suitable arrangement officer” with “Sub Assistant
for collecting the information required to complete these Abstracts. The Registers of Engineer”. No other
Stock Receipts and Stock Issues of subordinates stationed at the sub-divisional change is made.
headquarters may be obtained in original, and storekeepers and sectional officers at
outstations may be required to furnish copies of their register. Care should be taken
to reconcile all transfers of stock between subordinates of the same subdivision, and
reconciled transactions connected with such transfers within the subdivision should Note 4- It is deleted.
not appear in the Abstracts of the subdivision.
Note 4 - The Registers of Stock Receipts and Stock Issues maintained by sectional
officers may, if necessary, be closed it little earlier than the date fixed for the closing
of the sub-divisional accounts. See Note 2 below paragraph 486.
112. When abstracting the transactions recorded in the Registers of Stock Receipts and Delete words “vide New Budget and
Stock Issues, care should be taken to observe strictly the prescribed accounts Appendix 2”. Accounts
classification, vide Appendix 2. It is not sufficient to enter the name of the major head Replace “major head” with Classification
affected, but the minor and detailed heads should also be stated, as well as the “functional” and “minor and System (BACS)
additional particulars mentioned in paragraph 109. detailed heads” with is to be given.
Note - Although "manufacture" is a sub-head of the Stock account, issues of stock to “Operation and Economic

82
manufacture operations and receipts of outturn from manufacture should be Code”
accounted for in the same way as issues to or from any other distinct head of Note- It is deleted. .
account, and each manufacture operation should be treated as a separate work. See
also paragraph 4 (68).
113. The quantity accounts of a particular month show all quantities received or issued in It is deleted.
that month; but the corresponding cash payment, cash recovery or other adjustment
may not always appear in the divisional accounts of the same month. To secure
agreement between the quantity and value accounts receipts and issues, the value of
which cannot be adjusted in the accounts of the month in which the actual
transactions take place, should be accounted for in the Abstracts under the suspense
heads "Purchases" and "Miscellaneous P. W. Advances" respectively. See also Note
2 below paragraph 111.
(d) Half-yearly Balance Return

114. (a) The total quantities of the receipts and issues of each article of stock, as
recorded in the Monthly Abstracts, Forms 9 and 10, should before the Abstracts are Retained in original. No
transmitted to, the divisional office (vide paragraph 489), be posted in the Half-yearly change is made.
Balance Return, Form 11, in the columns provided for the month concerned both
under "Receipts" and "Issues". As soon as the receipts and issues of the last month
of the half-year are posted, the closing balances should be worked out and entered
both in column 21, "Closing balance carried forward", of the return for that half-year
and in column 6, "Balance brought forward", of the return for the next half year.

(b)A separate return in this form should be prepared for each of the Half-years ending
September and March, that for the September half-year embracing only transactions
up to the date on which the monthly account of the sub-division are closed. The
return for each half-year should embrace all articles in stock.

(c)Columns 22 and 23 of the form of the return are provided so as to give the sub-
divisional and the divisional officers an opportunity of commenting on the condition of
the stores or on the rates, and of noticing cases in which the balances are in excess
of requirements.
Para Existing Proposed Remarks
No
(e) Corrections.

83
115. (a) Any errors that may be discovered in the Registers of Receipts and Issues or
in the Monthly Abstracts, before the accounts for the month are closed, may be set .
right by the Sub-divisional Officer. Such corrections should be made neatly by scoring (a), (b) and (c)-Retained in
out the incorrect figures or other entries and writing the correct ones above them and original.
they should be attested by dated initials.
Note - Storekeepers and sectional officers may similarly correct their respective Note-Replace “sectional
Registers of Receipts and Issues before submitting them to the sub-divisional office. officer” with “Sub Assistant
(b)Mistakes noticed subsequently should not be corrected except in accordance with Engineer”.
a formal transfer entry, or under instructions received from the divisional office.
(c)Erroneous entries noticed in a Half-yearly Balance Return, which has not yet been
submitted to the divisional office, may be corrected by the Sub-divisional Officer, only
if the corresponding entries in the Monthly Abstracts concerned, or in the previous
Half-yearly Return, are correct or have been duly set right.
III - Value Accounts.

(a) Payment for Stock received

116. Bills of suppliers should, before payment, be examined and dealt with in the manner Retained in original. No
prescribed in paragraphs 203 and 212 to 224. change is made.
Note - Special attention is invited to the rule in paragraph 223 the object of which is Note- Replace “sectional
to prevent erroneous or double claims being put forward successfully. Storekeepers officer” with “Sub Assistant
and sectional officers may, if desired, be required to verify suppliers’ bills before Engineer”.
payment (vide paragraph 105) but the disbursing officer is responsible that no
payment is made unless the precautions referred to above have been observed.
117. Cash payment should not be made for stock received from other sources except in Retained in original. No Ref. to Chapter 4
accordance with the directions in Chapter 4 of the Account Code, Volume I. When change is made. of Account Code
under those rules payment for supplies made by any department is made in cash, the Vol. I relates to
claims of such department should be dealt with in the same way as those of Directions
suppliers. In other cases, the necessary adjustments of the cost, through the regulating Inter-
remittance or other head concerned, should be made by the divisional office in departmental
accordance with the instructions in chapters VIII and XVIII after obtaining a transfers. To
verification of the claim, which should not be certified without crossing out the check it again
connected measurement book entries with a suitable remark. after Account
Code Vol. I is
finalised.

84
(b) Recoveries for stock issued.
(i) Issue rates.
118. An Issue Rate is assigned to each new article as it is brought on to works stock. This Retained in original. No
rate is fixed on the principle that the cost to be charged to works on which the change is made.
materials are to be used should approximately equal the actual cost of the stores and
that there may be no ultimate profit or loss in the stock accounts. It should provide, Note1- No change is made.
beyond the original price paid, for carriage and other incidental charges, if any, Note 2- Replace ‘anna’
actually, incurred on the acquisition of stores. with ‘Taka’.
Note 1 - It is not necessary that the Issue Rate for an item should be the same in all
subdivisions, but a uniform rate should ordinarily be prescribed for all localities in a
subdivision.
Note 2 - The Issue Rates should be worked out to the nearest anna, as far as
possible.
119. Normally the issue rates will remain constant throughout the half-year, but as
purchases are made or contracts for the supply of materials are entered into, Retained in original. No
variations in cost should be watched, and if these are appreciable, Issue Rates may, change is made.
and in important cases shall, at once be raised or lowered, as may be necessary.
Further, when closing the Half-yearly Register of Stock (paragraph 129), all rates
must be reviewed and revised if necessary, to bring them with in the market rates.
120. If the Issue Rate of all article of stock is appreciably less than the market rate, the
following precautions should be taken in addition to any restrictions on sales or on Retained in original. No
issues outside the division which the Divisional Officer may prescribe:- change is made.

(a) Issues to contractors and sales shall be made at market rates, but see
paragraphs 238 and 239.

(b) Issues to other divisions and departments may be made at a rate higher
than the Issue Rate.
(ii) Storage Charges.
121. A storage rate is fixed annually for each Division or sub-division on the principle that
the total estimated annual expenditure (see paragraph 4 (55) ) is, as far as possible Retained in original. No
recovered from the issues likely to be made during the year. On the basis of this rate change is made.
storage charges are calculated, simultaneously with the book value, for all issues
made under paragraph 106.
(iii) Mode of Recovery.

85
122. (a) The Sub-divisional Officer is responsible that the value of materials sold to
municipalities, Local Funds and the public, and of issues made to contractors for Form 19 Sale
private use, is recovered in cash at the earliest opportunity. (a) and (b)- Retained in Account seen.
Note - A Sale Account in Form 19 should be prepared in support of every such sale. original.
(b)All adjustments of the value of stock issued except on sale should be made by the
Divisional Officer as in the case of receipts, vide paragraph 117. The Sub-divisional Note- Retained in original.
Officer, is, however, responsible for the clearance from works accounts, of all
outstanding against contractors on account of the recoverable value of materials
issued to them by charge to works. (c) Deleted.
(c)The 10 per cent, supervision charge should be realized in addition to the value of
stock including storage charges in all cases in which it is recoverable under
paragraph 127 of the Central Public Works Department Code, but the amounts
recovered on this account should not be treated as receipts on account of stock, but
as revenue receipts, or receipts on capital account, as the case may be.
(c) Valuation of Quantity Accounts.

123. When received in the divisional office, the Abstract of Receipts and Issues will be
incomplete in respect of (1) the values of quantities shown as received and issued, Retained in original.
(2) the calculation of the shortage charges on the issues and (3) cash or adjustment
charges on account of manufacture operations, storage and incidental charges, such
as those for carriage, loading and unloading of stock materials. They should now be
completed in all these respects.

Note 1 - The lower part of each Abstract should first be taken up. In this part,
quantities of the several articles received or issued in connection with each Note 1- Retained in
transaction have already been entered separately in the columns, provided for this original.
purpose, vide Note 1 below paragraph 111. These quantities should now be valued
by recording the amount of each just below it, and the total value of cash transaction
should be shown in the first money column (third column of Form 9 or sub-column 1
of the second column of Form 10, as the case may be). In Form 10, storage charges
should be calculated on the book values entered in sub-column 1 and shown in
sub-column 2 and a total of these should be entered in the last sub-column of the
second column against each transaction. Total should then be struck in the next
money column, "Total", separately for each head of account. The upper part of the
form should be valued next. The total of the values entered against each article in the

86
lower part should be shown in the column headed "Amount (separately for each
article)" against that article, it being seen further, in the case of issues, that this total
is equal to the rate for the article multiplied by the total quantity. Finally, the entries in
the last money column should be totalled up, both for each subhead of Stock and for
the whole Abstract. In Form 10, the total of the sub-column 2 of the second column in
the lower part should be shown against the line "Total-Storage" in the Upper part and
grand total struck in that part. The grand total should agree with the total of the
second money column "Total" in the lower part of the form. The cash and transfer
entry debits and credits to stock (vide Note 2 below paragraph 111) should be agreed
with the transactions pertaining to Stock brought to account in the cash book and the
transfer entry book, vide paragraph 522.

Note 2 - Receipts should be valued on the basis of the prices paid or payable as per Note 2- Retained in
bills or other claims. Extra charges, when paid or adjusted, should be posted as original.
separate items without quantities.
Note 3- Retained in
Note 3 - Issues should be valued at the Issue Rates fixed for the purpose, vide original.
paragraphs 118 to 120.

Note 4 - All entries made in the divisional office should be in red ink to distinguish Note 4- Retained in
them from those made in the sub-divisional office. original.
124. Carriage and other incidental charges should be debited to stock only when they are Retained in original. No
incurred in connection with the general stock requirements. See also paragraph 206. change is made.
These charges should be adjusted against the particular sub-head under which the
item is classified or the sub-head "Storage" of the stock account according as the
charges have been incurred before or after the acquisition and delivery of the stores
at the godown.
125. To classify and collect, by objects of expenditure, the charges debited to Stock from Retained in original. No
time to time, the same procedure should be observed as is adopted in respect of change is made.
expenditure on works, that is, works abstracts and registers of works should be
maintained. See also paragraph 517.
IV - Half -yearly Register of Stock.
126. An account should be maintained in the divisional office to record, month by month, Retained in original.
separately for each sub-division, the transactions relating to each item of stock. This
account should be in Form 12. Half-yearly Register of Stock, which is in three parts:-

87
Part I -The Register.

Part II -The Summary.

Part Ill -The Review.


127. Part I should, as regards quantities, be posted monthly from the sub-divisional Retained in original.
Abstracts Forms 9 and 10 and balanced half-yearly, in the same manner as the
subdivisional Half-Yearly Balance Return; see paragraph 114. The only values, to be
posted should ordinarily be the aggregate values of the total receipts and issues for
each sub-head, as recorded in the upper part of these Abstracts: but, if it is desired to
maintain a value account of the receipts, issues or balances of any particular items,
there is no objection to values being recorded in red ink, immediately below the
respective quantities
Note - The Register should be laid before the Divisional Officer within a week after
the submission of the Monthly Account to the Accountant General.
128. At the end of the half-year, the closing balances of quantities should be reconciled Retained in original.
with those shown in the Half-Yearly Balance Returns /received from Sub-divisional
Officers, vide paragraph 490, The closing balances of the aggregate values of
sub-heads should also be struck. Their reconciliation with the accounts will be
effected through Part II, vide paragraph 130.
129. The Register should then be closed, the following instructions being observed in
respect of money columns 20 to 24:- Retained in original.
(a)Market Rates (Column 24) - This column should he filled up, in respect of each
item, under the orders of the Divisional Officer, by a person other than a ministerial
subordinate. It should be written up at or about the close of the half-year, but before
any entries are made in the column for Future Issue Rates.
(b)Current Issue Rates (Column 20) - This column will have been filled up at the
commencement of the half-year, in respect of items brought forward from the
previous half-year, and subsequently, from time to time, in respect of new items and
items the rates of which are revised during the half-year.
(c)Value at Current Issue Rates (Column 21) - This column should be written up at
the close of the half-year and should represent the value of the closing balance at the
Issue Rates current during the last month of the half-year.

(d)Future Issue Rates (Column 22) - This should show the rate for issues during the

88
following half-year which should be fixed, separately for each item, in accordance
with the principles laid down in paragraph 118, but should in no case be in excess of
the market rate. When opening the Register for the following half-year, the rates as
shown in this column should be transcribed into the column for Current Issue Rates
of that register.

(e)Value at Future Issue Rates (Column 23) - This column should show against each
item the value of the closing balance at the Future Issue Rate. The entries in this
column should be totalled by sub-heads of stock for each sub-division, and to or from
this total should be added or deducted, as the case may be amounts which have
been debited to stock in advance of the actual receipt of stores and other debits or
credits which are awaiting adjustment under the sub-head concerned for known
reasons (to be recorded). If the resultant figure does not agree with the
corresponding book balance as brought out in column 19 (vide paragraph 128) an
adjusting entry (plus or minus representing respectively the deficit or surplus due
solely to the revision of rates) should be made and further total struck which should
agree with the book balance.
Para Existing Proposed Remarks
No
130. Part II, Summary, is intended to serve two purposes:- (1) to prove the value balances Retained in original.
brought out in column 19 of Part I (vide paragraph 128), and consequently the
amounts of the surpluses and deficits requiring adjustment in consequence of the
revision of rates, and (2) to abstract the value balances, so as to bring out, by
sub-heads of stock , for the entire division, the aggregate Value at Current Issue
Rates side by side with the balances as shown in the accounts.

131. When Part II is completed the Divisional Accountant should write up his report in Part Retained in original.
III and Submit it to the Divisional Officer, who will then review the Register of Stock
and record his remark and orders in Part Ill.

Note - This review should be directed to see specially that stores are priced in
accordance with the rules, that stocks are taken periodically by responsible officers,
and that stocks of individual items are regulated on a consideration of actual
requirements of the near future and with due regard to the average consumption of
the past and to the prevailing market condition. The object to secure is that the stock

89
on the register shall consist only of efficient and necessary articles priced within the
rates at which they could be purchased at the time.
132. It is optional with the local Administration, in consultation with the Accountant Replace Words ‘local
General, to prescribe the maintenance of yearly Registers of Stock and to permit that Administration’ with
they may be closed and reviewed annually. Important revisions of Issue Rates, which “administrative
may be necessitated by fluctuations of cost, should, however, be made at once and Ministry/Division’ and
not deferred till the close of the year, vide paragraph 119. ‘Accountant General’ with
‘Controller General of
Accounts’. Last sentence is
deleted.
V – Ledger
133. The maintenance of a continuous ledger for each article of Stock is not necessary. It Retained in original. No
is permissible, however to use loose card or leaf ledgers, in suitable form, in cases, change is proposed.
e.g., those of electrical stores, where the number of articles handled is large and
frequency of transactions renders it desirable to maintain, in respect of each article, a
day to day record of the quantities received and issued, presenting the resultant
balance after each transaction. Where this system is adopted the following
instructions should be observed:-

(a) The card or leaf ledgers should be written up in respect of quantities only,
but, if values are entered therein for any purpose, they will not be
recognized for purposes of accounts.

(b) They should not replace the Register of Stock, Form 12, but should, on the
other hand, be reconciled therewith at convenient intervals.

(c) If the maintenance of the Registers of Stock Receipts and Stock Issues,
Form 8, is considered unnecessary, they may be dispensed with, provided
that suitable arrangements are made for the Abstracts of Stock Receipts
and Stock Issues, Forms 9 and 10, to be written up, as transactions take
place, either by a responsible official or on the authority of written reports
signed by such an official, and supported by necessary vouchers.

(d) The ledgers if necessary, may be kept in a convenient position in the store
godown, but they should be kept locked, the keys being in the custody of

90
the person responsible for making entries therein.
VI - Stock-taking

134. The results of all verifications of stock (vide paragraph 131 of the Central Public Retained in original. No
Works Department Code) should be reported to the Divisional Officer for orders, but, change is made.
as soon as a discrepancy is noticed, the book balance must be set right by the
verifying officer, treating a surplus as a Receipt and a deficit as an Issue, with a
suitable remark.
135. (a) The value of stores found surplus should be credited at once as a revenue Replace “Miscellaneous
receipt or a receipt on capital account as the case may be. P.W. Advances” with
“P.W.D. Advances” and
(b)The value of a deficit should, however, not be debited to final heads, but kept “major heads” with
under "Miscellaneous P. W. Advances" pending recovery or adjustment under orders “Function” and relevant
of competent authority. When the loss is declared to be irrecoverable and its write-off “Economic Code”. No
ordered, a transfer entry should be prepared clearing the head "Miscellaneous P. W. other change is proposed.
Advances" by debit to:

(i) the works for which the stores were especially collected, if the
accounts thereof are still open, or
(ii) the general head "Losses on Stock" under one or more major heads,
as may be decided by competent authority, on a consideration of the
objects for which the stores were stocked.
136. The rule in paragraph 131 of the Central Public Works Department Code suggests Replace “ local
that the stock-taking of a sub-division may go on gradually throughout the year. The Administration” with
stocks of an article in a subdivision may however, be scattered, and it may therefore, “administrative
not be possible in such a case to test the aggregate book balance of any article for Ministry/Division”.
the sub-division, by an actual verification of all the stocks of it at the same time.
Where such conditions prevail, the following expedients may be adopted under the No other change is
orders or the local Administration. proposed.

(a) Sectional officers may be required to maintain quantity accounts of receipts,


issues and balances (in a form similar to the Half-Yearly Balance Return) of
stock materials in their charge. These accounts should be posted monthly
from the Registers of Stock Receipts and Stock Issues before the latter are
submitted to the Sub-divisional Officer.

91
(b)These accounts should be submitted to the sub-divisional office at the close of
each half-year for record after reconciliation with the Half-Yearly Balance Return of
the subdivision.
(c)As far as possible, the various stocks, in charge of a sectional officer, of each
article, should be verified at or about the same time, so that the difference between
the sectional book balance and the actual balance may at once be known. This
difference should be adjusted in the manner prescribed in paragraph 134, without
waiting for the results of verification of stocks in other sections.

Note 1 - Before the adjustment of a difference is accepted finally by the Sub-


divisional Officer, he should test the correctness of the sectional officers book
balance by reference to the records of his own office.
Note 2 - If the relaxation referred to in paragraph 110 has been, authorised by the
local Administration, the sectional officers should be required, at the time of the
stock taking, to bring to account all issues to works made since the closing of the
previous month's accounts.
137. The procedure of verification outlined in the foregoing paragraphs is suitable primarily Replace “Accountant
for divisions executing ordinary works. In the cases of special stores depots or General” with “Controller
divisions or of construction divisions where there may be large concentration of General of Accounts”. No
stores, their physical verification should be the duty of the executive authorities, and other change is made. .
should be performed by such agency and in such detail as may be decided by the
local Administration in consultation with the Accountant General.
VII - Rectification of Accounts.

138. Clerical errors in value accounts of stock should be dealt with generally under Retained in original. No
paragraph 79; see also paragraph 115. Corrections of errors discovered after the change is made.
accounts of the month are closed, should, when permissible, be made (i) by making
entries of value (without quantities) in the Stock accounts of the current month when
no change is to be made in the head of account affected, and (ii) by preparing
transfer entries in other cases.
139. Other corrections in Stock accounts may be necessary in the following cases:-
Retained in original. No Article 70 of

92
(i) When quantities are found surplus or short, either as the results of change is made. Account Code
stock-taking, or otherwise, vide paragraphs 131 and 130 of the Central Volume III refers.
Public Works Department Code.

(ii) When Issue Rates have to be raised or lowered vide paragraph 119.

(iii) When stores of any description become unserviceable (vide paragraph


129 of the Central Public Works Department Code) and have, therefore,
to be removed from stock.
140. 96. These corrections should be effected in the following manner:- Retained in original. No Article 70 of
change is made. Account Code
(a) Both in quantity and value account all additions to quantities should be Volume III refers.
treated as Receipts and reductions there in as Issues, a suitable remark
being made in the entries in Forms 8, 9 and 10; See also paragraph 134
and 135. These entries must be made as soon as differences in quantities
come to notice, but in the case of materials to be declared unserviceable, no
adjustment should be made until receipt of orders of competent authority,
which should be obtained on a Survey Report in Form 18.
(b) Alterations in rates made when closing the Register of Stock should be
carried out as indicated in paragraph 129 (d). Those made on other
occasions should be noted at once in Part I of the Register of Stock by
making a fresh entry (with the month of change) in column 20. The resultant
rectification of the value of the stock balances should in all cases be made
only when the Register of Stock is closed, vide paragraph 129(e). The
adjusting entries referred to in that paragraph should, however, be cleared
on receipt of orders of competent authority, this clearance being effected by
making suitable value entries, without any quantities, in the Abstract of
Receipts and Issues, Forms 9 and 10, as the case may be, the values being
classified in accordance with the principle enunciated in paragraph 135.
141. No correction will be made in the accounts in respect of stores declared to be in Retained in original. No
excess of requirements, vide paragraph 126 of the Central Public Works Department change is proposed.
Code. Such stores will continue to be borne on the Stock account until transferred
elsewhere or otherwise disposed of in the ordinary course.
C – Tools and Plant.

93
I - General

142. The tools and plant of a division are of two kinds:- Replace ‘minor head’ with
‘economic code’ item. No
(a) General or ordinary tools and plant, i.e., those required for the general use other change is made.
of the division.

(b) Special tools and plant, i.e., those required not for general purposes, but for
a specific work.

The Cost of the supply, repairs and carriage of articles of class (a) is charged to the
minor head "Tools and Plant," whereas similar charges of class (b) are borne by the
work concerned. In both cases, the cost is charged in the accounts against
sanctioned estimates in the same way as expenditure on works, though for purposes
of sanction it is treated as expenditure on tools and plant.
143. Numerical accounts of articles of both classes should be kept in accordance with the Replace “local
following rules, a separate set of accounts being maintained in each sub-division and administration” with
one in the divisional office except when otherwise ordered by the local Administration “administrative
under Note 1 below paragraph 150. Ministry/Division”.
Note - The rules relating to numerical accounts of Tools and Plant apply also to
imperishable articles, e. g., type-writers, furniture of rest houses, etc., whether No other change is made.
required by charge to heads of account other than "Tools and Plant", or received free
of cost.
144. The accounts of tools and plant issued for use by sub-ordinates of the Sub-division, Retained in original. No
or temporarily lent to contractors, as well as those of articles lent to local bodies and change is made.
others under competent authority, should be specially reviewed periodically, and it
should be seen that the articles are returned without unnecessary delay and in good
condition.

Note - This paragraph also applies to tools and plant sent out for repairs.
Para Existing Proposed Remarks
No
II - Numerical Accounts.

94
(a) Receipts.

145. All articles received should be examined and counted when delivery is taken, and the Retained in original. No
transaction should be posted in the Account of Receipts of Tools and Plant, Form 13. change is made.
Such acknowledgment as may have to be given to the person from whom the articles
are received, can be signed only by the Divisional or Sub-divisional Officers. An
acknowledgment should invariably be given when articles lent are received back.
Note 1 - The record of the detailed account should, in the case of purchases
from suppliers, be kept in the Measurement Book in the manner prescribed in
paragraphs 208 and 209.

Note 2 - The entries in Form 13 in respect of the receipt back of articles lent or
sent Out (vide paragraph 144) should be made in red ink, with a reference to
the original entries in the Account of Issues of Tools and Plant.
(b) Issues.

146. All transactions of issues (including those of articles referred to in paragraph 144) Retained in original. No
should be posted in the Account of Issues of Tools and Plant, Form 14. Except in the change is made.
case of cash sales, unstamped but dated acknowledgment must be obtained in
support of all issues, and in the case of tools, etc., lent to contractors, such
acknowledgments should further set forth the valuation of the articles lent, as
determined by the Sub-divisional 0fficer. See also Note 1 below paragraph 108.

Note - Entries of articles referred to in paragraph 144 should be made in red


ink.
(c) Register of Tools and Plant.

147. A consolidated account of the receipts, issues and balances of tools and plant should Second sentence: Replace
be maintained in the sub-divisional office in Form 15, Register of Tools and Plant. ‘September’ with ‘June’.
This account should be for the twelve months ending September, that is, it should
embrace transactions up to the date on which the accounts of the sub-divisional for No other change is made.
that month are closed. It should be kept in three parts:-

95
Part I - For articles in hand.
Part II - For articles temporarily lent or sent out, vide paragraph 144.
Part Ill - For shortages awaiting adjustment.

In part I articles should be grouped under the prescribed sub-heads, which are (1)
Scientific instruments and drawing materials (2) Plant and machinery, (3) Tools, (4)
Navigation plant, (5) Camp equipage, (6) Live stock, and (7) Office furniture, In Part II
the entries should be made in a separate section for each contractor or other person
to whom the articles are lent or sent out for repairs, etc. Part III is brought into use
only if any shortages come to notice, and the instructions relating so it are given in
paragraph 160.
148. Parts I and II of the Register should be posted thus: Retained in original. No
change is made.
(a) The Accounts of Receipts and Issues, Forms 13 and 14, should first be
totalled up monthly when closing the accounts of the month.
(b) The total receipts and issues of each article thus arrived at should be posted
in Part I of the Register, Form 15 in the columns for Receipts and Issues
respectively.

(c) Each separate transaction connected with articles lent or sent out (vide
paragraph 144) should further be posted in Part II in the section reserved for
the contractor or person concerned, articles lent, etc, being shown under
“Debits” and those received back under “Credits”.
149. As soon as the transactions for the month of September have been posted, the Replace “September” with
account should be closed and balanced, and the closing balances should be carried “June”. No other change is
forward to the next year's return. made.
150. A similar register should also be maintained in the divisional office separately for Retained in original. No
each sub-division and, at the end of the year, the closing balances as per this register change is made.
should be reconciled with those shown is the sub-divisional register.

Note 1 - The local Administration may, in consultation with the Accountant General, Note 1- Replace ‘local
dispense with the maintenance by Divisional Offices of the separate registers administration’ with
prescribed in this paragraph; provided that suitable arrangement are made for check ‘administrative
by Divisional Offices of the registers submitted to them by the Subdivisions – see Ministry/Division’ and

96
paragraph 490 (c). ‘Accountant General’ with
‘Controller General of
Note 2 - In the divisions in which the registers of Tools and Plant are audited locally it Accounts’.
is unnecessary to open new registers every year. The use of Form No. 15 (Inner) will
render it possible to keep the same register in use for two or three years longer, thus Note 2- Replace
obviating the necessity for copying the items into a new register every year. Where ‘Accountant General’ with
the registers are audited centrally, the opening of new registers every year cannot be ‘Director General Works
avoided, as the old registers have to be closed and submitted to the Accountant Audit Directorate.’
General.
Ill - Payment for Supplies.

151. Payment for tools and plant received from suppliers and other sources should be Replace ‘in cash or by a
made generally in the manner prescribed for stock receipts in paragraphs 116 and State Bank draft.’ with ‘by
117. But when the Mathematical Instrument Department is unable to supply any cheque or by a Demand
instruments indented for and arranges for their purchase, the supplier's bill will, if that Draft’.
Department so desires, be paid in cash or by a State Bark draft.
IV - Recoveries

(a) For use of Tools and Plant.

152. The procedure to be observed in charging the cost of tools and plant in the accounts Retained in original. No Appendix 5 is
of a division and in making adjustments on account of cost of tools and plant used on change is made. retained but
works executed on behalf of other divisions, departments, etc., and on certain works revised.
of the division itself, is described in Appendix 5.
Para Existing Proposed Remarks
No
153. When tools and plant are lent to local bodies, contractors or others, vide paragraph Retained in original. No
144, the hire and other charges should be determined by local rules and should be change is made.
recovered regularly.
154. The whole cost of carriage of all Government tents belonging to Executive and Retained in original. No Statement E of
Revenue officers should be debited to "Tools and Plant" If they are used wholly or change is made. . Appendix 2 is
partly for private purposes, recoveries will be in accordance with rules framed by the retained but
local Administration on this behalf, and should be accounted for in accordance with revised.
the rules in Statement E of Appendix 2.
(b) For Sales and Transfers.

97
155. The Sub-divisional Officer is responsible that when tools and plant are disposed of by Replace ‘Miscellaneous P.
sale or otherwise, with the sanction of competent authority, the amount recoverable W. Advances’ with ‘PWD
from the parties concerned is realised at the earliest opportunity. If the amount is not Advance’. No other
recovered within the month in which the articles are delivered, it should be charged to change is made.
Miscellaneous P. W. Advances as a sale transaction, by the issue of a transfer entry.
Note - A Sale -Account in Form 19 should be prepared in support of every
transaction.
156. When tools and plant are transferred to other divisions, departments or Governments, Retained in original. No
the Sub-divisional Officer should note in Form 14 in red ink, just below the entries of change is made.
quantities, the values thereof if recoverable under the rules in Chapter XVII. The
necessary adjustment will be effected by the divisional office.
157. The foregoing rules regarding the 'adjustment or transfer of the cost of tools and plant Retained in original. No
apply equally to special tools and plant (paragraph 142) the cost of which was change is made.
charged to a work or project provided
(1)that the articles are actually disposed of by sale, or transferred, on a valuation to
another department or Government,

(2)that when the articles are transferred to another work or project in the same
division, or to another division of Government, they are actually required for
immediate use on a work or project which has already been sanctioned by competent
authority, and the transfer value has been determined by competent authority in
accordance with such rules as may be prescribed.

It is not permissible to write-back the cost of special tools and plant or anticipation of
the possibility of the articles being utilised on another works or project at some distant
date.
Note - No articles can be removed from the numerical accounts, on the plea that the
accounts of the work to which the cost of the articles was debited have been closed
until they are actually sold or transferred, or they having become unserviceable their
write-off is sanctioned.
V - Verification.

98
158. The rule in paragraph 134, regarding verification of stock applies also to verification Retained in original. No
of tools and plant, with the exception that any articles are found deficient, the note of change is made.
the deficiency should be in red ink in the Account of Issues, Form 14, without making
any entries in the quantity columns, so that the articles may continue to be borne on
the accounts of tools and plant, until the loss is adjusted by a recovery or a
sanctioned write-off, see also paragraph 160.
VI - Rectification of Accounts.

159. Clerical errors in the numerical accounts should be dealt with in the manner Retained in original. No
prescribed in paragraph 115 for stock accounts except that no transfer entries will be change is made.
necessary.
160. Discrepancies in quantities and losses should be dealt with as under: Retained in original. No
change is proposed.
(a) When they are noticed, action should be taken as indicated in paragraph
158, losses being treated as deficiencies.

(b) When writing up the Register, Form 15, the deficiencies should be
registered in Part III under "Debits" and their clearance should be watched.
Articles found surplus will be treated as receipts in Part I, and will, therefore,
require no further action.

(c) If the deficiencies are made good in kind, the receipt or recovery should be
shown in the Account of Receipts, Form 13, without making any entry in the
quantity columns, and, when posting the Account into the Register, Form
15, the articles received should not be entered in Part I, but taken (with a
suitable remark) direct to Part III, under "Credits", in clearance of the debit
outstanding therein.

(d) If the deficiencies are made good by recovery of cost or their write-off is
sanctioned the articles should be shown, as issued, in the Account of
Issues, Form 14, with a suitable remark, and when this entry is transcribed
into the Register, Form 15, it should not only be entered in Part I in the
ordinary way, but also entered with a suitable remark in Part III, as in case
(c), thus clearing the debit outstanding therein.
Note - The authority to write-off should be obtained on a Survey Report in form

99
18.
D – Road Metal This Section is deleted.

I - Quantity Accounts. It is deleted.


161. Supplies of road metal should be measured and paid for in the same way as supplies It is deleted. RHD Divisions
of other materials for works, vide Chapter X. But as metal is often kept in stores at the are not permitted
road-side before being laid down, a quantity account of it should be maintained in the to supply road
sub-divisional office in Form 16, "Statement of Receipt, Issues and Balances of Road metals to
Metal", copies on loose sheets being submitted monthly to the Divisional Office within contractors and
a fortnight, of the submission of the monthly accounts. hence this may
be deleted.
Note 1 - The authority to write-off should be obtained on a Survey Report in Form 18.

Note 2 - This statement should show, mile by mile, the receipt, disposal and balances
of road metal of each kind (stone, kunker, etc.) The balance of metal in each mile
should be shown, whether there are any transactions on it during the month or not.

Note 3 - Separate statements should ordinarily be kept for metal collected for annual
repairs, for renewals and for petty repairs.

162. In respect of metal required for new roads or for renewal purposes, the maintenance It is deleted. Same as above.
of this detailed account showing the receipts, issues and balances, mile by mile, may
be dispensed with by the Divisional Officer, provided

(1)that he should maintain in his own office, a register in a form similar to Form 35
(without values) showing, separately by each road or section of a road, the quantities
of metal of each description paid for, month by month, in connection with all
estimates for collection, and
(2)that, whenever any executive officer or subordinate responsible for any part of the
balance of the metal is transferred, the accounts pertaining thereto should be verified.
This verification should be generally on the lines prescribed in paragraphs 252, et
seq, the consumption since last verification being computed on a consideration of the
work of construction or renewal actually done in connection with all estimates relating
to the road or section. For this purpose, Form 37 may be used with advantage.

100
II - Rectification of Accounts.

163. Metal found surplus, is the result of check measurement (vide paragraph 37 of the It is deleted. Same as above.
Central Public Works Department Code) or otherwise, should at once be brought on
to the quantity accounts. Deficits should, however, not be removed from the quantity
accounts until recovery of their value or receipt of sanction to write-off; but a red ink
remark should be recorded at once and carried forward, from month to month, until
the discrepancy is set right.
Ill - Schedule of Rates.

164. A rate-book or Schedule of Rates showing the lowest rate at which metal can be It is deleted. Same as above.
supplied to the road-side throughout the division, should be kept In the divisional
office in Form 17, with such modifications as may be considered necessary to suit
local conditions. The rates should be revised, from time to time, as old quarries are
exhausted or new ones opened, or as other circumstances affect the rates. See also
paragraph 296.
IV - Charges for Quarries.

165. When land is acquired for extracting road metal primarily intended for It is deleted. No quarries are
maintained by
(i) the maintenance of an existing road, or RHD Divisions.

(ii) the construction of a new road or the raising in class of an existing road.

the following principles of accounting should be followed in adjusting the charges


connected with the land and quarries:-

(a) When the charges do not exceed Rs. 1,000, the amount should be debited
direct to “Repairs” or to “Original Works”, according as the quarry is
intended to serve the purposes specially in clause (i) or (ii) above.

(b) When the charges exceed Rs. 1,000 and the road metal is required to
maintain an existing road or roads for a series of years, the total initial outlay
should be debited to the sub-head "Land, Kilns. etc." of the Stock Account,

101
and this sub-head should be gradually relieved, by debit to the collection
estimates of each year, in the manner prescribed in paragraph 335 for
similar charges connected with manufacture operations.

When the charges exceed Rs. 1.000 and the road metal is required for the purpose
specified in clause (ii) above, the Divisional Officer should charge direct to the original
work concerned such portion of the cost as is proper. The balance, if any, should be
debited to the sub-head "Land and Kilns, etc." of the Stock Account, and this
sub-head should eventually be cleared by debit to “Repairs” in the manner prescribed
in paragraph 335 (b).
E - MATERTALS CHARGED TO WORKS.

166. The account procedure relating to materials obtained specially for a work is described Retained in original. No
in Chapter X. Special tools and plant charged to works do not fall under the category change is made.
of “materials charged to works”, vide Paragraphs 142 and 143.
Para Existing Proposed Remarks
No
CHAPTER VIII. TRANSFER ENTRIES.
A.-GENERAL.
This Section has been created on the pattern of Account Code Volume III.
167. Transfer entries, that is, entries intended to transfer an item of receipt or charge from Transfer entries, that is, Articles 73 to 79
the account of a work in progress or of a regular head of account to the account of entries intended to transfer of Account Code
another work or head, are necessary - an item of receipt or charge Volume III also
(a)In order to correct an error of classification in the original accounts; from the account of a work deal with
Note - Sometimes it is more convenient to classify items pertaining to several heads in progress or of a regular Transfer Entries.
(or works), under a single head in the first instance than to classify them under each classification code of
from the beginning. For example, when a joint work in which several parties are accounts to the account of Changes made
interested is undertaken, the individual transactions relating to it are taken to the another work or due to change in
account of a single party in the first instance, and before closing the accounts of a classification code of classification
month, the necessary distribution over all the accounts is effected by transfer entry. account, should be made: - system.
(b)In order to adjust, by debit or credit to the proper head of account (or work), an (a) No change is made.
item outstanding in a suspense account or under a debt head, Note - Sometimes it is
more convenient to classify C.E, PWD office
(c)In order to bring to account certain classes of transactions which do not pass items pertaining to several has suggested
through the cash or stock account, e.g. – economic codes (or deletion of Paras

102
works), under a single 167 to 173.
(i)For credit to "Purchases" or "London Stores", as the case may be, on account of classification code in the Reasons not
materials received for works, from sources other than stock, vide paragraphs 242 and first instance than to given.
247 classify them under each
from the beginning. For These paras
(ii)For credit to "P. W. Deposits" on account of balances due to contractors on closed example, when a joint work prescribe about
accounts, vide paragraph 277; in which several parties are necessity and
(iii)For credit to Revenue heads of account of revenue not recovered in cash; interested is undertaken, procedure for
(iv)For original debits or credits to Remittance heads based on transactions not the individual transactions preparing
appearing in cash or stock accounts, e.g. transfer of tools and plant to another relating to it are taken to Transfer Entries
division, department or Government when the value is recoverable from them; the account of a single which is a very
party in the first instance, important
(v)For original debits or credits to Remittance heads based on transactions not and before closing the element of
appearing in cash or stock accounts, e.g. transfer of tools and plant to another accounts of a month, the accounts. Hence
division, department or Government when the value is recoverable from them; necessary distribution over these should be
(vi)For credit to the heads concerned of the several percentages leviable under the all the accounts is effected retained.
rules, e.g., those on account of supervision (when not recovered in cash), by transfer entry.
establishment, tools and plant and workshop charges, vide paragraph 127 of the
Central Public Works Department Code and Appendix 5 and paragraph 384 of this (b) Deleted.
Code;
(d)In order to respond to a remittance transaction advised by the Accountant General (c) In order to bring to
or direct by the division or department concerned, if the corresponding debit or credit account certain classes of
to the remittance head has not already appeared in the accounts; transactions which do not
pass through the cash
(e)In order to relieve the account of a work in progress of - account, e.g. –

(i)Items which have ceased to be debitable to the estimate for the work, and (i) It is deleted.
(ii) suspense charges which can no longer be kept within the accounts of the work
(vide paragraph 270). Such transfer entries are necessary either when the accounts (ii)For credit to "Public
of any contractor or of the work itself are to be closed, or when any recoveries Works Deposits" on
(otherwise than in cash) have become due, e.g., by the transfer of stores to any other account of balances due to
work or account. contractors on closed
accounts, vide paragraph
277;

103
(iii)For credit to Revenue
Economic Codes of
account of revenue not
recovered in cash;

(iv)Deleted.

(v)Deleted as it is repetition
of (iv) above.

(vi)Proposed to be deleted.

(d)In order to respond to a


remittance transaction
advised by the Chief
Accounts Officer or direct
by the division or
department concerned, if
the corresponding debit or
credit to the remittance
economic code has not
already appeared in the
accounts;
(e)In order to relieve the
account of a work in
progress of -
(i)Items which have ceased
to be debitable to the
estimate for the work, and
(ii) suspense charges
which can no longer be
kept within the accounts of
the work. Such transfer
entries are necessary
either when the accounts

104
of any contractor or of the
work itself are to be closed,
or when any recoveries
(otherwise than in cash)
have become due, e.g., by
the transfer of stores to any
other work or account.
B.- TRANSFER ENTRY ORDERS.
This Section has been created on the pattern of Account Code Volume III.
168. For every transfer entry there must either be an authority in Form, Form 53, Transfer For every transfer entry Article 74 of
Entry Order, or an order recorded on another document (e.g., Survey Report, Form there must either be a Account Code
18, and Final Bill of a contractor's closed account placed under Public Works Transfer Entry Order in Volume III refers.
Deposits) which sets forth all the necessary particulars; see also paragraph 512. Form ,Form 53 (Form
Note 1 - In cases in which the Transfer Entry Order is not required to be submitted to P.W.A.7), or an order
the Accountant General with the Monthly Account, vide paragraph 525, the recorded on another
necessary order, if not initiated by a Sub-divisional Officer, may be signified by the document (e.g., Survey
Divisional Officer's initials against the entry in the Transfer Entry Book (paragraph Report, Form 18, and Final
172). Bill of a contractor's closed
Note 2 - A single transfer entry may cover a number of adjustments and corrections, account placed under
provided that all the necessary particulars are set forth in respect of each. “Public Works Deposits”),
which sets forth all the
necessary particulars; see
also paragraph 512.
Note 1- In cases in which
the Transfer Entry Order is
not required to be
submitted to the Chief
Accounts Officer with the
Monthly Account, vide
paragraph 525, the
necessary order, if not
initiated by a Sub-divisional
Officer, may be signified by
the Divisional Officer's
initials against the entry in

105
the Transfer Entry Book
(paragraph 172).
Note 2 – No change is
made.
169. A Transfer Entry Order may be initiated by the Sub-divisional Officer, and should be Retained in original. No Refer to Article
so initiated by him in all cases falling within clauses (a), (b), (c) and (e) of paragraph change is made. 75 of Account
167 which come within his cognisance. Code Vol. III
170. The Divisional Officer should see that no transfer entry is made in the accounts Retained in original. No Refer to Article
unless admissible under the rules, that a transfer entry is made as soon as it change is made. 76 of Account
becomes necessary, and that Transfer Entry Orders in respect of transactions falling Code Vol. III
under clauses (a), (b) and (c) of paragraph 167, proposed by Sub-divisional Officers, Note.- Retained in original.
are countersigned by himself in token of acceptance. No change is made.
Note – Transfer entries should receive the special attention of Divisional Officers so
that habitual errors and misclassifications in the accounts of subordinate officers may
not remain unnoticed.
171. All Transfer Entry Orders should set forth such explanation of the correction or Retained in original. No Refer to Article
adjustment proposed to be made as would establish clearly the correctness and change is made. 77 of Account
necessity of the entry. Code Vol. III
Note - In cases of corrections involving a reduction in the charges against the Note- Retained in original.
estimate of a work, it is essential not only that full particulars of the vouchers and No change is made.
accounts in which the erroneous charges originally appeared are specified, but also
that the circumstances in which the charges were allocated wrongly under the
estimate for the work are set forth clearly. It is not sufficient to state that the charges
were erroneously classified previously.
C.-TRANSFER ENTRY BOOK.
172. All transfer entries ordered to be made should be registered in the Transfer Entry All transfer entries which Refer to Article
Form 54, maintained in the divisional office. Entries should be grouped separately for have been approved for 78 of Account
each month in the accounts of which they are to be incorporated . Before the book is action should be registered Code Vol. III
closed monthly the Divisional Accountant should see that no adjustments which are in the Transfer Entry Book,
required to be made under any rule or order are omitted. Form 54 (Form P.W.A. 8),
maintained in the divisional
office. Entries should be
grouped separately for
each month in the
accounts of which they are

106
to be incorporated. Before
the book is closed monthly
the Divisional Accountant
should see that no
adjustments which are
required to be made under
any rule or order are
omitted.
173. No transfer should be made from one sub-head to another in the accounts of a work Retained in original. No
except on the authority of a formal Transfer Entry Order prepared in accordance with change is made. Refer to Article
the procedure prescribed in this chapter and approved by the Divisional Officer. The 79 of Account
order should be filed with the Works Abstract for the month in which the transfer is Code Vol. III
effected and it should not be entered in the Transfer Entry Book.
Para Existing Proposed Remarks
No
CHAPTER IX - REVENUE RECEIPTS.
A - GENERAL.
174. Public Works revenue is assessed and realised in accordance with rules and orders Public Works including Appendix 2 is
made by or under the authority of Government. When, collected, it should be brought Roads and Highways deleted. Since
to account in accordance with the classification prescribed in Appendix 2. Department and Public new Budget and
Health Engineering Accounts
Department revenue is classification is
assessed and realised in still to be
accordance with rules and notified, this
orders made by or under Appendix can
the authority of not be revised.
Government. When, This Para is not
collected, it should be appearing in
brought to Government Account Code
account in accordance with Vol. III.
the classification
prescribed in classification
chart of accounts.
175. Consistently with the provisions of the rules in this chapter, the detailed rules of Replace ’account’ with Paras 31, 38 &
account procedure relating to revenue receipts are prescribed locally by the ‘accounting’. 49 relate to

107
authorities of the Public Works Department. See also paragraphs 31, 38, and 49 of Delete last sentence. irrigation works,
the Central Public Works Department Code. No other change is made. hence deleted.
176. Distinction must be made between receipts which are finally creditable to Replace ‘head’ with This paragraph
Government as revenue of the Department, and transactions which represent merely ‘economic code’. Delete is not appearing
such cash or other value received as has either to be eventually repaid or to be words from “see also in Account Code
utilised to meet the cost of some service to be rendered or already rendered, or to be Statement E of Appendix Vol. III.
taken in reduction of expenditure previously incurred. Receipts of the latter class are 2”. No other change is
creditable to the debt, deposit, remittance or expenditure head concerned and are not made.
subject to the rules of this chapter; see also Statement E of Appendix 2. Note 1.- No change is
made.
Note 1 - For appropriation of unclaimed balances lying in the Deposit accounts, see Note 2. – Already deleted.
paragraph 399. Note 3.- Receipts in
Note 2 - Deleted. connection with District
Note 3 - Receipts in connection with District Fund Works which are realised by Public Fund Works which are
Officers are creditable to the head "Deposits of Local Funds - District Funds". realised by Public Officers
are creditable to the
Economic Code "Deposit
of Local Funds- 9316-
District Funds Deposits".
177. (a)It is not permissible to take credit for revenue to the head concerned until it is (a) It is not permissible to Word ‘head’ is
realised, but Divisional Officers are responsible that demands are made as revenue take credit for revenue to replaced with
falls due, that steps are taken with a view to effect prompt realization of all revenue, the economic code ‘economic code.’
regular or occasional, and that proper records are kept to show, in respect of all items concerned until it is
of revenue, recurring or non-recurring, the assessments made, the progress of realised, but Divisional Refer to Article
recovery and the outstanding debts due to Government. Officers are responsible 80 of Account
Note 1 - The object of this rule is that all classes of revenue, whether accruing from that demands are made as Code Vol. III.
property of any kind, from leases of rights and concessions (e.g., rights for fishing, revenue falls due, that
grazing, etc., and use of water-power), or from any other source are properly steps are taken with a view
watched. to effect prompt realization
of all revenue, regular or
Note 2 - As an exception to the general rule, the following may be credited as occasional, and that proper
revenue before realisation: records are kept to show,
(i) supervision charges on sales of stock on credit. in respect of all items of
(ii) sale proceeds of such articles of tools and plant as are creditable to revenue, recurring or
the minor head "Recoveries of expenditure" by debit to non-recurring, the

108
Miscellaneous P. W. Advances, vide paragraph 155. assessments made, the
(b) The recovery of all debts due to Government should receive the special progress of recovery and
attention of the Divisional Officer and no debt should be remitted or written the outstanding debts due
off except under the orders of competent authority. to Government.
Note 1 - Retained in
original.
Note 2.-(i) It is deleted.
(ii) “Miscellaneous P.W.
Advances” is replaced
with “P.W.D. Advance”.
(b).- Retained in original.
B - IRRIGATION REVENUE COLLECTED THROUGH DISTRICT
AND REVENUE AUTHORITIES.
This Sub-Section is proposed to be revised as “ B- REVENUE COLLECTED THROUGH DISTRICT
AND REVENUE AUTHORITIES.
178. When revenue from Irrigation, etc., works under the administration of the Public When revenues from works This paragraph
Works Department is realised through District and Revenue Authorities, the under the administration of is not appearing
procedure described below should be observed: the Public Works in Account Code
(a) The collections made by the District and Revenue Authorities are paid direct Department, RHD and Vol. III.
into treasuries. They are brought to account to credit of the revenue heads PHED are realised through
concerned in the Accountant General's office without being passed on to the District and Revenue
Divisional Officer for adjustment. Authorities, the procedure
described below should be
(b) The Divisional Officer receives from the Collector a monthly statement of the observed:
amounts realised, to enable him to watch, the progress of recovery against (a) The collections made
demands or assessments. by the District and
Revenue Authorities
(c) The Divisional Officer should submit to the Accountant General a half-yearly are paid direct into
statement showing, separately for each Civil district, the monthly Banks. They are
realisations, as compared with the assessments, in respect of each canal or brought to account to
other work. credit of the revenue
economic codes
(d) The Accountant General will maintain a register showing, separately for concerned in the Chief
each canal or other work, the monthly realizations pertaining to the different Accounts Officer’s
divisions. office without being

109
(e) The Accountant General will bring to the notice of the appropriate authority passed on to the
of the Department any marked shortcoming of revenue realisations, as Divisional Officer for
compared with the budget estimate and the assessment of the year, but this adjustment.
will not relieve the authorities of the Public Works Department of their (b) No change is made.
responsibilities as prescribed in the local rules referred to in paragraph 175. (c) ‘Accountant General’ is
replaced with ‘Chief
Accounts Officer’ and
delete words ‘canal or
other’.
(d) ‘Accountant General’
is replaced with ‘Chief
Accounts Officer’ and
delete words ‘canal or
other’.
(e) ‘Accountant General’
is replaced with ‘Chief
Accounts Officer’ and
words ‘Roads &
Highways and Public
Health Engineering
Department’ are added
after ‘Public Works
Department’.
Para Existing Proposed Remarks
No
C - RENTS OF BUILDINGS AND LANDS.

I - Demands and Recoveries.

(a) From Private persons.


179. When a public building, land or other property is let to a person not in the service of Retained in original. No Not included in
Government, the full assessed rent must be recovered in advance. change is made. Account Code
Vol. III.
(b) From Government Servants and pensioners.
180. The recovery of rents from Government servants occupying rentable buildings in The recovery of rents from Not appearing in

110
charge of the Department may be made either in Cash or by deduction from their pay Government servants Account Code
bills through the Treasury Officer or other disbursing officer concerned, as may be occupying rentable Vol. III.
directed by the local Administration. buildings in charge of the Treasury Officer
Note 1 - Amounts due on account of the hire of Government furniture and on account Department may be made is replaced with
of the value of articles of furniture and other Government property lost or damaged by
either in Cash or by Accounts
a Government servant as well as any other dues for which a Government servant deduction from their pay Offices.
may be liable to Government in respect of the residence allotted to him may also be bills through the Accounts
recovered either in cash or by deduction from pay bills in accordance with the rule in
Offices or other disbursing
this paragraph. officer concerned, as may
be directed by the Ministry/
Note 2 - The system of direct recovery in cash from employees of other divisions and Division concerned.
departments is ordinarily not suitable when the rent recoverable is dependent upon Note 1- Retained in
the rate of pay of the occupant. original. No change made.
Note 2- Retained in
original. No change made.
Para Existing Proposed Remarks
No
181. Where rent is recoverable in cash, a bill in suitable form should be sent to the tenant Retained in original. No Not included in
on or before the last day of each month. The tenant should be required to pay in the change is made. Account Code
rent before the expiry of the following month. Vol. III.
182. When recoveries of rent are to be effected through a Treasury Officer or other When recoveries of rent Paragraph 182
disbursing officer, a demand in Form 48, Statement of Rents recoverable in cash or are to be effected through and Notes below
by deduction from Pay Bills, should be sent in duplicate, before the close of each an Accounts Office (i.e. it are not
month, to that officer who will make the necessary recoveries and return one copy of Chief Accounts Officer or appearing in
the statement duly completed. In the case of rents recoverable from non-gazetted Divisional Controller of Account Code
Government servants, whose pay is drawn by the heads of their offices on a Accounts or District Vol. III.
consolidated bill cashed at a Bank treasury, a demand in Form 48 may be sent to the Accounts Officer or
drawing officers. and not to the treasury officer. Upzila Accounts officer) or
Note 1 - In cases of cash recovery from Government servants, the Divisional Office other disbursing officer, a
should obtain from the disbursing officers a certified statement in Form 48. demand in Form 48, Words ‘Treasury
Note 2 - In Form 48 will also be included any amounts due on account of the hire of ‘Statement of Rents Officer’ is
Government furniture, the value of articles of furniture and other Government Recoverable in Cash or by replaced with
property lost or damaged by a Government servant as well as any other dues for Deduction from Pay Bills’, ‘Accounts
which a Government servant may be liable to Government in respect of the residence should be sent in duplicate, Office’.
allotted to him, vide Note 1 below paragraph 180. before the close of each

111
Note 3 - A separate Form 48 should be prepared in respect of each tenant who is a month, to that officer who
gazetted Government servant and who draws his pay direct from the treasury. For will make the necessary
non-gazetted Government servants there should be a single consolidated form for recoveries and return one
each class establishment whose pay is drawn in a separate bill. Particular in regard copy of the statement duly
to this should be obtained by the Divisional Office from the drawing officers. completed. In the case of
Note 4 - In the case of gazetted Government servants Form 48 will be filled up from rents recoverable from
the information contained in the pay slip received from the Accountant General under non-gazetted Government
paragraph 61 of the Audit Manual. When a tenant goes into occupation of a servants, whose pay is
residence the Divisional Officer will intimate the fact to the Accountant General and drawn by the heads of their
call for a pay slip. In the case of non-gazetted Government servants Form 48 will be offices on a consolidated
prepared on the basis of information to be obtained from drawing officers. If any bill cashed at a treasury
change of emoluments is noted by the Treasury Officer in the completed copy of Bank, a demand in Form
Form 48 returned by him, the statement of rents for the next month will be prepared 48 may be sent to the
from the information so furnished. Provision will also be made in the statement, Drawing and Disbursing
where necessary, for the recovery of additional rent due either because the full officers and not to the
amount has not been collected or because arrears of emoluments have been paid to Accounts Office. Note 3- Word
a Government servant. Note 1 -Retained in ‘Treasury ’ is
original. No change is replaced with
Note 5 - Treasury Officers and other disbursing officers are required to recover the made. ‘Accounts
amounts specified by the Divisional Officer, without prior reference to the tenants, Note 2- Retained in Office’.
and to note on his statement of rents the particulars of emoluments, and of changes original. No change is
therein, in respect of Government servants whose rent is limited to a percentage of made.
such emoluments. Note 3 -A separate Form
48 should be prepared in Note 4 –
Note 6 - If the rent recoverable from a Government servant is limited to a certain respect of each tenant who ‘Accountant
percentage of his emoluments, and such emoluments are changed retrospectively, is a gazetted Government General’ is
the rate at which rent is recovered should also be changed retrospectively. servant and who submits replaced with
Note 7 - If a Divisional Accountant becomes aware that the emoluments of a his pay bill through ‘Chief Accounts
Government servant have been changed in respect of a period during which he Drawing and Disbursing Officer’ and
occupied a Government residence at some other station or stations, he should see Officer, to the concerned reference to the
that the intimation of the change of emoluments given to the Divisional Officers of the Accounts Office. For non- Audit Manual is
stations concerned to enable to them to recover the arrears of rent where necessary. gazetted Government deleted.
servants there should be a
single consolidated form
for each class

112
establishment whose pay
is drawn in a separate bill.
Particulars in regard to this
should be obtained by the
Divisional Office from the
Drawing and Disbursing
Officers.
Note 4 - In the case of
gazetted Government
servants Form 48 will be
filled up from the
information contained in
the pay slip received from
the Chief Accounts Officer /
Accounts Office. When a
tenant goes into
occupation of a residence
the Divisional Officer will
intimate the fact to the
Chief Accounts Officer/
Accounts Office and call for
required details. In the
case of non-gazetted
Government servants Form
48 will be prepared on the
basis of information to be
obtained from Drawing and
Disbursing Officers. If any
change of emoluments is Note 5-Words
noted by the Accounts ‘Treasury
Office in the completed Officers’ are
copy of Form 48 returned replaced with
by him, the statement of ‘Accounts
rents for the next month Offices’.
will be prepared from the

113
information so furnished.
Provision will also be made
in the statement, where
necessary, for the recovery
of additional rent due either
because the full amount
has not been collected or
because arrears of
emoluments have been
paid to a Government
servant.
Note 5 – Accounts Offices
and other Drawing and
Disbursing Officers are
required to recover the
amounts specified by the
Divisional Officer, without
prior reference to the
tenants, and to note on his
statement of rents the
particulars of emoluments,
and of changes therein, in
respect of Government
servants whose rent is
limited to a percentage of
such emoluments.
Note 6 - Retained in
original. No change is
made.
Note 7 - Retained in
original. No change is
made.
183. Amounts recovered by deduction from pay bill cashed at treasuries, subordinate to Amounts recovered by This paragraph
the same Accountant General as the Divisional Officer, will not be passed on to the deduction from pay bills of is not appearing
latter for adjustment in his accounts, as the Accountant General will credit the Government servants in Account Code

114
revenue heads (and canals, etc.) concerned, direct in his own books. The Divisional under the same payment Vol. III.
Officer should, however, credit the accounts of the tenants in the Register of Rents of control of Accounts Office
Buildings and Lands, Form 49 (paragraph 194), with the recoveries as certified by the and cashed at treasury Word ‘treasuries’
Treasury, Disbursing or Drawing Officer concerned. bank, will not be passed on is replaced with
to the Chief Accounts ‘Accounts
Note - The Accountant General will forward to the Divisional Office for verification the Officer for adjustment in his Offices’.
statements in Form 48, received during the month in his office with the accounts of accounts, as the Accounts
ten per cent, of the treasuries selected by him. The Divisional Accountant should Office will credit the
compare these statements with the corresponding entries in the Register of Rents of revenue economic code
Buildings and Lands (Form 49), see that no statement pertaining to that treasury has concerned, direct in his
been omitted to be sent by the Accountant General, and take steps to revise the own books/iBAS. The Note:- It is no
assessment of rents of Government servants whose rates of emoluments have been Divisional Officer should, longer relevant
altered by the Accountant General. however, credit the and hence being
accounts of the tenants in deleted.
the Register of Rents of
Buildings and Lands, Form
49 (paragraph 194), with
the recoveries as certified
by the Accounts Office
concerned.
Note - Replace
‘Accountant General’ with
‘Accounts Office’.To keep
it.
184. Recoveries made by other Treasury Officers and disbursing officers should be Recoveries made by other This paragraph
credited to the accounts of tenants in the Register or Rents of Buildings and Lands, Accounts Offices and is not appearing
Form 49, and adjusted in the divisional accounts by debit to the remittance head Drawing and Disbursing in Account Code
concerned, on the authority of the certified statements received back from them, Officers should be credited Vol. III.
without waiting for the intimation of the corresponding credit from the Accountant to the accounts of tenants
General's office, vide Note below paragraph 438. in the Register or Rents of
Note - Statements received from disbursing officers and submitted to the Accountant Buildings and Lands, Form
General along with the divisional accounts will be sent periodically to the Accounting 49, and adjusted in the
Officers of the circles concerned for verification, and the procedure indicated in the divisional accounts by debit
Note below paragraph 183 will then be followed in respect of the verified statements. to the remittance head
concerned, on the authority

115
of the certified statements
received back from them,
without waiting for the
intimation of the
corresponding credit from
the Chief Accounts
Officer's office, vide Note
below paragraph 438.
Note - Statements
received from Drawing and
Disbursing Officers and
submitted to the Chief
Accounts Officer along with
the divisional accounts will
be sent periodically to the
Accounts Office
concerned for verification,
and the procedure
indicated in the Note below
paragraph 183 will then be
followed in respect of the
verified statements.
185 A tenant who is in receipt of a pension from Government should be treated as a A tenant who is in receipt This paragraph
private individual for the purpose of these rules. But if he desires to make payments of a pension from is not appearing
by deductions from his pension, recoveries from him may be made through the Government should be in Account Code
Treasury Officer or other disbursing officer concerned, on the pensioner's furnishing treated as a private Vol. III.
the Divisional Officer with a written request authorising such deduction: This authority individual for the purpose
should be transmitted to the Treasury or disbursing officer with the first demand. of these rules. But if he Minor revision
desires to make payments made. Treasury
by deductions from his is replaced with
pension, recoveries from Accounts Office.
him may be made through
the Accounts Office or
other disbursing officer
concerned, on the

116
pensioner's furnishing the
Divisional Officer with a
written request authorising
such deduction: This
authority should be
transmitted to the Accounts
Office or disbursing officer
with the first demand.
186. In the case of vacation of quarters by a Government servant before the last day of a Retained in original. No This para is not
month, owing to his departure on transfer, leave or retirement, the demand for the change is made. there in Account
rent for the broken period should be made at once, so that the amount due may be Code Vol. III.
recovered before his departure.

187. Pending order on a representation against the Divisional Officer's assessment, the Retained in original. No This para is not
amount assessed must be paid by tenants on demand. Should the representation change is made. appearing in
prove successful, the excess amount charged should be adjusted as soon as orders Account Code
are issued, by a reduction in the assessment of a subsequent month, or, if this is not Vol. III.
practicable or convenient, by an actual repayment.
Para Existing Proposed Remarks
No
D – REFUNDS AND REMISSIONS

188. Remissions of irrigation revenue allowed before collection should be treated as There is no
reductions of demands. Cash repayments of revenue actually collected and brought All refunds of rent adjusted Irrigation
to account under "XXXIX-Civil Works" or Irrigation heads should be accounted for by short assessment or revenue and
under the minor head "Deduct Refunds" of the Revenue head concerned. All other short realization in a sub- hence first two
refunds of revenue, such as, refunds of rent adjusted by short assessment or short sequent month should be sentences are
realization in a subsequent month, and repayments of "Receipts and Recoveries on taken in reduction of the deleted.
Capital Account" (Appendix 2) should be taken in reduction of the receipts under the receipts under the
heads concerned. economic code concerned,
189. Before a remission or refund of any kind, otherwise in order, is allowed, the original There is no
demand or realization, as the case may be, should be traced and a reference to the Delete words “remission Irrigation
remission or repayment should be so recorded against the original entry in the cash or”. revenue and
book and other accounts as to make the entertainment of a double or erroneous No other change is made. hence reference
claim impossible. A certificate of such a note having been made should he given in all to remission is

117
vouchers for refunds. Any acknowledgment previously granted should be taken back deleted.
if possible and destroyed, a note of the repayment being, in any case, recorded
on the counterfoil of the receipt.
E - ACCOUNTS PROCEDURE revised as ACCOUNTING PROCEDURE
I. - Registers of Revenue.

190. Save as provided in paragraph 193, all revenue receipts of the division should be Save as provided in
classified and abstracted in a Register of Revenue, Form 46, maintained in the paragraph 193, all revenue
divisional office. The receipts relating to each project, for which a separate capitalreceipts of the division
account is kept, should be registered separately, and all the other receipts pertaining
should be classified and
to a major head should be booked collectively. abstracted in a Register of
Revenue, Form 46 (P.W.A.
9), maintained in the
divisional office. The
receipts relating to each
project, for which a
separate capital account is
kept, should be registered
separately, and all the
other receipts pertaining to
different economic codes
under the same Legal and
Functional Code should be
booked collectively.
191. In this register a column is opened for each minor head of revenue (and detailed In this register a column is
heads subordinate to it) other than "Deduct - Refunds", for which a single deduction opened for each economic
is made from the total revenue of the month, the details of the amounts making up code of revenue other than
the figure to be deducted being recorded in it separate Register of Refunds of "Deduct - Refunds", for
Revenue, which should also be in Form 46. which a single deduction is
made from the total
Note - For accounts procedure in respect of refunds of rents realised, see Note below revenue of the month. The
paragraph 196. details of the amounts
making up the figure to be
deducted should be
recorded in a separate

118
Register of Refunds of
Revenue, which should
also be in the same form
as that of the Register of
Revenue i.e. Form 46
(PWA 9).
Note – For accounting
procedure in respect of
refunds of rents realised,
see Note below paragraph
196.
192. All receipts falling under the minor head "Receipts and Recoveries on Capital All receipts falling under
Account" should also be abstracted in Form 46, separately for each major head of "Receipts and Recoveries
expenditure, a separate account being kept for each project the expenditure whereon on Capital Account" should
is booked separately. Receipts falling under the minor head "Recoveries of also be abstracted in Form
Expenditure" will appear in the Register of Revenue for the major head concerned 46 (Form P.W.A. 9),
under three distinct recoveries heads, namely (1) Establishment recoveries, (2) Tools separately for each legal
and Plant recoveries and (3) Other recoveries. and functional head of
expenditure, a separate
account being kept for
each project the
expenditure whereon is
booked separately. All
receipts by way of
recoveries of overpayment
/ expenditure, should be
credited to economic code
“2681-Miscellaneous
Receipts” or other
appropriate economic
code. Such receipts should
appear in the Register of
Revenue duly classified.
193. In respect of rent receipts of the buildings and special services for which a subsidiary In respect of rent receipts
account is kept in Form 49 (see paragraphs 194 and 196), it is not necessary to make of the buildings, lands and

119
entries in detail in any of the registers in Form 46. The monthly totals only (excluding special services, subsidiary
the amounts realized by Treasury Officers under the same account circle), for each accounts are kept in a
class of the rents for which separate detailed heads have been opened under the separate Register of Rents,
minor head “Rents”, should be transferred from Form 49 to Form 46. Form 49 prescribed by
Government, entries
should not be made in
detail in any of the
Registers in Form 46
mentioned in Paragraphs
190 to 192. The monthly
totals only for each class of
the rents for which
separate economic codes
have been opened, should
be transferred from the
Register of Rents to those
Registers.
Note.- The amounts
realized by deduction from
pay bills submitted to the
Accounts Offices under the
Controller General of
Accounts will be credited
by the Accounts Offices in
their books to the revenue
economic codes
concerned.
II - Register of Rents.

194. A register in Form 49 (Register of Rents of Buildings and Lands) should be A register in Form 49
maintained in the Divisional Office to show the monthly assessments, realisations (Register of Rents of
and balances of rents, of all residential buildings (including office buildings used as Buildings and Lands)
residences) and of such other buildings, lands, etc., as may be available for being let. should be maintained in
No building other than those falling within the categories specified in clauses (1) and the Divisional Office to
(2) of rule 2 of Appendix 2 to the Account Code, Volume IV, extracted below, or site show the monthly

120
should be excluded from this register on the plea that it is intended to be occupied assessments, realisations
rent-free or is not likely to be rented, but all such buildings may be grouped and balances of rents, of
separately. all residential buildings
(1) “residences for use of the Governor General or the head of a local Admi- (including office buildings
nistration; used as residences) and of
such other buildings, lands,
(2) buildings which are situated within the precincts of jails, hospitals, police etc., as may be available
lines, tehsils, educational institutions, provided that they are allotted free for being let. No building
under the orders of Government to Government servants who are required other than those falling
to occupy particular houses in order to ensure the proper performance of within the categories
their duties.” specified in clauses (1) and
(2) of rule 2 of Appendix 2
Note 1 - Private buildings which have been hired for use as residences or are used to the Account Code,
as such, wholly or in part, should be included in this register. Volume IV, extracted
below, or site should be
Note 2 - Rent-free quarters for Class IV servants need not be entered in this register excluded from this register
except when allotted to persons from whom rent is recoverable. Nor need on the plea that it is
rest-houses and other travelers' bungalows be entered although rent receipts from intended to be occupied
them are also treated as rents of buildings which are required to be booked under the rent-free or is not likely to
minor head "Rents". be rented, but all such
buildings may be grouped
separately.
(1) “residences for use of
the President or the
head of a local Admi-
nistration;

(2) buildings which are


situated within the
precincts of jails,
hospitals, police lines,
tehsils, educational
institutions, provided
that they are allotted
free under the orders of

121
Government to
Government servants
who are required to
occupy particular
houses in order to
ensure the proper
performance of their
duties.”

Note 1 - Private buildings


which have been hired for
use as residences or are
used as such, wholly or in Notes 3 to 5 are
part, should be included in new additions.
this register.
Note 2 - Rent-free quarters
for Class IV servants need
not be entered in this
register except when
allotted to persons from
whom rent is recoverable.
Nor need rest-houses and
other travelers' bungalows
be entered although rent
receipts from them are also
treated as rents of
buildings which are
required to be booked
under the economic range
of 2100-2199-
Rents,Leases and
Recoveries.”
Note 3- on closing the
account of a work involving
expenditure on the

122
construction, acquisition or
equipment of a building
intended to be used as a
residence , or expenditure
on additions or alterations
to an existing building, the
Divisional accountant
should see:-
(i) That if it is a new
building, it is entered in the
Register of Rents of
Buildings and Lands(Form
49)
(ii) that steps are taken to
obtain the orders of
competent authority to
assess or revise the rents,
as the case may be and
(iii) That the correct capital
cost of the building is noted
in the register of buildings
referred to in paragraph
138 of the Central Public
Works Department Code.
Note 4- Note 3 applies also
to expenditure on the
provision of special
services in connection with
residential buildings such
as furniture etc. for which
rent is charged separately.
Note 5- If a building is
actually occupied prior to
closing the accounts of
expenditure on its

123
construction, acquisition or
equipment, rent is
nevertheless chargeable
from the date of occupancy
and should ,therefore, be
fixed provisionally with the
sanction of competent
authority.
195. The entries relating to the assessment of rent should be made month by month, and Retained in original. No
for this purpose arrangements should be made to obtain timely intimation (with full change is made.
particulars) of all changes of tenancy from the subordinates in charge of the Note - If any property is
properties. occupied free of rent, or if
Note - If any property is occupied free of rent, or if the rate for any month's the rate for any month's
assessment is neither the standard rate nor the ten per cent of the occupant's assessment is neither the
emoluments, a suitable remark (quoting authority) should be made against the entry standard rate nor the ten
relating to it. If a Government servant is not entitled to but is actually allowed the per cent of the occupant's
benefit of the 10 per cent, concession [recognized by Fundamental Rule 45-A-IV(b) emoluments, a suitable
or 45-B-IV(b)] a reference to the specific orders of Government allowing it should be remark (quoting authority)
recorded in the remarks column of the Register of Rents. should be made against
the entry relating to it. If a
Government servant is not
entitled to but is actually
allowed the benefit of the
10 per cent, concession
[recognized by
Fundamental Rule
45-A-IV(b) or 45-B-IV(b)] a
reference to the specific
orders of Government
allowing it should be
recorded in the remarks
column of the Register of
Rents.
196. The total realizations of each month should be abstracted at the foot of the register, The total realizations of
so as to show separately (1) cash realized in the division, (2) recoveries by other each month should be

124
disbursing officers adjusted in the divisional accounts (paragraph 184), and (3) abstracted at the foot of the
recoveries at treasuries in the same circle of account adjustable in the Accountant register, so as to show
General's office (paragraph 183), for both rents of buildings and rents of lands, etc. If separately (1) cash
any buildings are provided with special services such as furniture, etc., for which rent realized in the division, and
is charged separately the account of rent charged for each building in respect of (2) recoveries by other
these services should be kept separate from that of the rent of the building itself, and disbursing officers adjusted
in the abstract also the realizations on account of each of these services should be in the divisional accounts
shown separately. (paragraph 184), for both
Note – Cash refunds of rents realized should be shown separately as minus rents of buildings and rents
realizations in the Register of Rents of Buildings and Lands, and thus distinguished of lands, etc. If any
from the gross realizations of rent. buildings are provided with
special services such as
furniture, etc., for which
rent is charged separately
the account of rent charged
for each building in respect
of these services should be
kept separate from that of
the rent of the building
itself, and in the abstract
also the realizations on
account of each of these
services should be shown
separately.

Note – Cash refunds of


rents realized should be
shown separately as minus
realizations in the Register
of Rents of Buildings and
Lands, and thus
distinguished from the
gross realizations of rent.

125
Para Existing Proposed Remarks
No
CHAPTER X - WORKS ACCOUNTS
A – GENERAL
196A (a) Expenditure on the Para 199 (a), (b)
construction or and (c) is shifted
maintenance of a work here.
may be divided broadly into
two classes viz (i) Cash (ii)
Stock Charges. As
explained in Chapters VI
and VII, these charges are
recorded in the cash and
stock accounts
respectively.
(b) In addition to the main
Charge, there are other
charges affecting the cost
of a work. For example,
there may be charges
incurred in other Divisions,
Departments , materials
received from them or
services rendered by them,
or there may be cash
receipts such as are taken
in reduction of expenditure
in accordance with the
rules
(c) All these transactions
pass into the general
accounts of the division in
the manner described in
Chapter XXII and are
thence incorporated in the

126
general accounts of
Government. As, however,
the units of classification
adopted in the general
accounts in respect of
expenditure are certain
classification codes of
account and not individual
estimates for works or
contract accounts, it is
necessary to maintain
separate accounts in
sub-divisional and
divisional offices for
recording (1) the cost of
individual, works and (2)
the transactions of
individual contractors.
These are known as Works
Accounts.
197. The initial records upon which the accounts of works are based are First Sentence is revised Not appearing in
(a) The Muster Roll. as under: Account Code
(b) The Measurement Book. The initial records upon Volume III.
For work done by daily labour, the subordinate in charge of the work will prepare a which the accounts of
muster roll which will show the work done by this means and the amount payable on works are based are
this account. For piece-work and for contract work generally, the measurement book enumerate below:-(a)
will form the basis of account. From the muster rolls the subordinate will prepare the Muster Roll including (c) is added. May
labour reports (see paragraph 94 of the Central Public Works Department Code), and casual labour Roll be this is not
from the measurement book he will check (or, if so arranged, prepare) the bills and (b)The Measurement necessary. To
accounts of contractors and suppliers. Books check with
(c) Work-charged Saifur,
Establishment Bills (other
than those borne on
regular Establishment)
No other change is

127
proposed.
197A The measurements of work New paragraph
done by daily rated is added.
labourers on a Muster Roll Incorporation of
are recorded in this new
Measurement Books. The Paragraph has
payments to contractors been agreed to
and others for the work by Director
done or other services General Works
rendered are made on the Audit Directorate
basis of measurements vide their letter
recorded in the number
Measurement Book. WAD/Ad-1/
General instructions in training/2015(ka)
regard to preparation of /1136 dated
Muster Roll and recording 14.11.2013.
of the quantum of work
done in Measurement
Book and also of writing
the measurements in
respect of work done by
contract and supplies
made in Measurement
Books including Standard
Measurement Books are
detailed in this Chapter in
Paras 204 and 208 to 211.
The Administrative Ministry
/ Division, may in
consultation with the
Controller General of
Accounts, prescribe
detailed procedure in this
behalf.
198. Initial accounts and vouchers connected with charges relating to works must Retained in original. No Refer to Article

128
invariably specify, change is made. 87 of Account
(1) the full name of the work as given in the estimate, Note is revised as Code Volume III.
(2) the name of the component part (or "sub-head") of it, if separate accounts under:-
are kept up for the several component parts, and Normally no charge is to be
(3) the charges (if any) which are of the nature of recoverable payments and incurred on behalf of a
the names of the contractors or others from whom recoverable. contractor, but where such
expenditure is incurred
Note - In the case of recoverable charges, it should be seen particularly that the under the orders of the
contractors or others on whose behalf the charges are incurred do not get the competent authority, it
benefit of any concession to which they would not be entitled if they had should be seen particularly
themselves incurred the charges. that the contractors or
others on whose behalf the
charges are incurred do
not get the benefit of any
concession to which they
would not be entitled if they
had themselves incurred
the charges.
199. (a) Expenditure on the construction or maintenance of a work may be divided broadly (a) No material or stores (a) to (c) of
into two classes, viz., (1) Cash and (2) Stock charges. As explained in Chapters VI are normally procured or para 199 are
and VII, these charges are recorded in the cash and stock accounts respectively. supplied by Departments shifted as para
(b)In addition to the charges falling under the main classes, there are other for construction work. In 196 A.
transactions affecting the cost of a work. For example, there may be charges incurred case of maintenance work
in other divisions, departments or Governments, materials received from them or by Departments
themselves, a limited Article 85 of
services rendered by them, or there may be cash receipts such as are taken in
amount of materials may Account Code
reduction of expenditure in accordance with the rules. be procured in accordance Volume III refers.
(c) All these transactions pass into the general accounts of the division in the manner with the provisions of the
described in Chapter XXII and are thence incorporated in the general accounts of Public Procurement Rules,
2008 for immediate use
Government. As, however, the units of classification adopted in the general accounts
without passing through
in respect of expenditure are certain, heads of account and not individual estimates stock account. All
for works or contract accounts, it is necessary to maintain separate accounts in expenditure on
sub-divisional and divisional offices for recording (1) the cost of individual, works and construction or
maintenance of a work are

129
(2) the transactions of individual contractors. These are known as Works Accounts. thus cash charges and
consist of cash payments.

As explained in Chapters
VI, these charges are
recorded in the cash
accounts. However, if
materials are supplied by
Departments in a particular
work, expenditure on the
construction and
maintenance of the work
may be divided into two
main classes, viz., (1)
Cash charges and (2)
charges for material
supply. These charges
should be recorded in the
cash and site accounts
respectively.
200. Although the primary object of the accounts of works is to exhibit simply, but Retained in original. No Not appearing in
accurately, the actual cost of work done, the rules frequently require the upkeep of change is proposed. Account Code
separate accounts for the several component parts of a work which are not required Volume III.
to attain this object. There are two main reasons for this. In the first place it is often
desirable to have details which will satisfy the need for statistical information and for
analysis of the comparative cost of various classes of work, of types of buildings, etc.
The more important reason, however, is that in the case of the larger works,
especially if the period of construction is a prolonged one, it would not be possible for
the Divisional Officer to exercise efficient financial control over the recorded
transactions of the cost of a work if only the total cost were recorded in the accounts
of the work. The Divisional Officer’s, personal knowledge of the executive
arrangements for the execution of a work, and of the actual progress of work, may be

130
supplemented by a comparison, monthly of the cost as recorded in the accounts with
the value received in the share of work done. This monthly comparison is obviously
impossible unless the total cost is split up into convenient parts in such a way that, as
far as possible the cost of each distinct part, may be compared with the work done
thereon.
201. In recording the cost of an individual work in the accounts no attempt is made to In recording the cost of an Establishment
include therein any charge on account of general services like Establishment and individual work in the and Tools and
Tools and Plant, the entire cost whereof is adjusted in the general account under the accounts no attempt Plant charges
prescribed heads of classification. But if any services connected with the working should be made to include are not included
estimate for a work is rendered by another division, department or Government and there in any charge on in the cost of
the claim made by it includes an authorized charge on account of such general account of general services works & hence
services, such charge may be accepted and adjusted in the accounts of the work as like Establishment and deleted.
part of the cost of the work in the same way as if the service had been rendered by a Tools and Plant. But, if any
contractor. services connected with Refer to Article
the working estimate for a 86 of Account
Note 1 – When the cost of special tools and plant is included in the cost of a work work is rendered by Code Volume III.
under paragraph 142, the rules in Chapter VII regarding numerical lists or returns will another department and
apply mutatis mutandis and adjustments on account of the cost of tools and plant the claim made by it
transferred to other works, divisions, includes an authorized
departments or Governments will be governed by the rules in paragraph 157. charge on account of such
general services, such
Note 2 - The cost of special establishment employed on the acquisition of land when charge should be adjusted
chargeable to the accounts of the works concerned under paragraph 431 should be in the accounts of the work
treated as a part of the works expenditure. as part of the cost of the
work in the same way as if
Note 3 - Lump sum charges of Establishment and Tools and Plant recoverable from the service had been
other Governments and Departments for works executed for them as a standing rendered by a contractor.
arrangement, should not be included in the accounts of the works, but dealt with Note 1-Retained in original.
under the rules in Appendix 5. No change is proposed.

Note 2- Revised as under:-


.
The cost of special
establishment employed on
the acquisition of land

131
taken up for a work when
debitable to the
Department, should be
treated as a part of works
expenditure.

Note 3 -It is proposed to be


deleted.
202. Primarily the Divisional Officer is the responsible disbursing officer of the division. Primarily the Divisional Director General
Subject to such instructions, as may be issued by the local Administration in Officer is the responsible Works Audit
consultation with the Accountant General, detailing the authorities competent to disbursing officer of the Directorate has
prepare or examine contractors’ bills or other demands for payment, and the division. Subject to such suggested to
authorities empowered to make payments thereon, the Divisional Officer may instructions, as may be delete the last
authorize a Sub-divisional Officer to make payments chargeable against the general issued by the sentence vide
sanctions of competent authority to expenditure on works. Administrative Ministry/ their letter dated
Division concerned in 14.11.2013.
consultation with the
Controller General of Necessary
Accounts, detailing the change is made.
authorities competent to
prepare or examine
contractors’ bills or other
demands for payment, and
the authorities empowered
to make payments thereon,
the Divisional Officer may
make payments
chargeable against the
general sanctions of
competent authority to
expenditure on works.
B - CASH PAYMENTS. Revised as B – CASH CHARGES
I - Introductory.
203. Cash charges on works consist of payments (1) to labourers and members of the Cash charges on works Second
work-charged establishment, of their wages and (2) to contractors and others for consist of payments to (1) sentence starting

132
work done or other services rendered. The cost of materials procured specially for labourers and members of from “The cost of
works is charged to the accounts of works by transfer credit to the "Purchases" the work-charged materials ……for
account, but payments to suppliers are governed by the same rules as payments to establishment, of their work done.” is
contractors for work done. wages, (2) limited deleted.
The general rules relating to cash payments and vouchers in paragraphs 67 to 74 purchases of materials for
apply to all these classes of payments. Only special rules are, therefore, set forth in works undertaken by the Discuss with
this chapter. Departments themselves, Saifur
and (3) contractors and Article 88 of
others for work done or Account Code
other services rendered. Volume III refers.
The general rules relating
to cash payments and
vouchers in paragraphs 67
to 74 apply to all these
classes of payments. Only
special rules are, therefore,
set forth in this chapter.
203A Initial accounts and New Paragraph
vouchers connected with 203 A is added.
charges relating to works Incorporation of
must invariably specify:- this new
(i) The full name of work as Paragraph has
given in the estimate been agreed to
(ii) The name of the by Director
component part of it, if General Works
separate accounts are kept Audit Directorate
up for the several vide their letter
component parts and number
(iii) The charges(if any) WAD/Ad-1/
which are of the nature of training/2015(ka)
recoverable payments and /1136 dated
the name of the contractors 14.11.2013.
or others from whom
recoverable.
II - Payments to Labourers.

133
(a) DEPARTMENTAL LABOUR.
Para Existing Proposed Remarks
No
204. With the following exceptions, all persons engaged departmentally for the execution With the following Changes are
of works are considered as day labourers and their wages should be drawn on exceptions, all persons made in first
Muster Rolls, Form 21, and charged to the estimates of the works on which they are engaged departmentally for paragraph are in
employed the execution of works are line with Article
(1) Permanent and temporary employees of the division whose pay is charged considered as day 89 of Account
to the head "Establishment" labourers and their wages Code Volume III.
should be drawn on Muster
(2) Members of the work - charged establishment is defined in paragraphs 10 to Rolls, in such form and
12 of the Central Public Work Department Code. according to such methods
Discrepancies between labour reports and muster rolls should be investigated as as may be prescribed by
soon as the latter are received. the Government in
consultation with the
Controller General of
Accounts and concurrence
of the Comptroller and
Auditor General, and
charged to the estimates of
the works on which they
are employed:-
Remaining portion is
retained in original. No
other change is proposed.
204 A Article 90 of
Account Code
Volume III was
added.
To be deleted as
suggested in
Workshop held
on 05.03. 14.
205. Muster rolls should be prepared in Form 21 and dealt with in accordance with the First sentence is revised as

134
following rules under: Checked. Form
(a) One or more muster rolls should be kept for each work, but muster rolls Muster rolls should be 21 is correct.
should never be prepared in duplicate. It is permissible, however, to keep prepared in Form 21 and Minor change is
one muster roll for labourers employed upon several small works, in cases according to such methods made in Final
in which the total unpaid wages may conveniently be recorded as relating as may be prescribed by Draft
only to the largest work in the group. the Government in
(b) Labourers may be paid more than once a month and the period covered by consultation with the
each payment may be determined locally; but separate rolls must be Controller General of
prepared for each period of payment. Accounts and concurrence
of the Comptroller and
(c) The daily attendance and absence of labourers and the fines inflicted on Auditor General and dealt
them should be recorded daily in Part I of the muster roll in such a way as: with in accordance with the
following rules:-
(i) to facilitate the correct calculation of the net wages of each person
for the period of payment,
(ii) to render it difficult to tamper with or to make unauthorized additions
to, or alterations in, entries once made; and (a) to (h) along with Notes
(iii) to facilitate the correct classification of the cost of labour by works is retained in original. No
and sub-heads of works where necessary. other change is made.
(d) After a muster roll has been passed by the Sub-divisional Officer, payment
thereon should be made as expeditiously as possible. Each payment should
be made or witnessed by the official of highest standing available, who
should certify to the payments individually or by groups, at the same time
specifying, both in words and in figures, at the foot of the muster roll, the
total amount paid on each date. If any items remain unpaid, the details
thereof should be recorded in Part II, the register of arrears, before the
memorandum at the foot of the muster roll is completed by the person who
made the payment.
(e) Unpaid items should subsequently be carried forward from muster roll to
muster roll until they are paid, the payments being recorded and certified to
in Part II in the same way as payments of current items. It is optional,
however, with Divisional Officers to adopt any other alternative method of
payments of unpaid wages, provided that a systematic record of items
remaining unpaid is maintained on the basis of the original entries made in
Part II of the muster roll under clause (d), that a systematic record of such

135
payments is maintained and that suitable precautions are taken to prevent
double payments, See also paragraph 282.
(f) Wages remaining unpaid for three months should be reported to the
Divisional Officer who will decide in each case whether the liability as an
amount available for payment should continue to be borne in the accounts
of the work concerned as exhibited in the sub-divisional record prescribed in
clause (e).

Note - For action to be taken on the completion of the work, see paragraph 276.

(g) In Part III of the muster roll form should be recorded the progress of work
done by the labour shown thereon in all cases where such work is
susceptible of measurement. If the work is not susceptible of measurement
a remark to this effect should be recorded.

Note - It is not necessary to reproduce the details of measurement in Part III, nor
need Part III be written up if progress is reported once a month or oftener in any other
suitable form and such a separate reports are considered sufficient.
(h) In exceptional and urgent cases, such as urgent silt-clearance of canals or
closing, breaches, where labourers are employed casually for short periods,
payment may be made on a Casual Labour Roll, Form 22, in which the
names of the labourers need not be given, but such payments may not be
made except by a gazetted officer or an upper subordinate. Nor need
muster rolls in F orm 21 be used in the case of work done on Requisition,
Form 32, when the entries of daily labour are few; in such cases the
particulars can be endorsed on the form of requisition.
(b) LABOUR ENGAGED THROUGH A CONTRACTOR.

206. The payment of daily labour through a contractor instead of by muster roll in the usual It is proposed to be It is not in force.
way, is objectionable in principle. In a case of great emergency it may sometimes, be retained. Work order is
found impossible to employ labour otherwise than through a contractor. Should it be given to
possible, in such a case, to determine the quantities of work done after its completion contractor & he
or at intervals during its progress, it is expedient to pay the contractor, at suitable engages labour.
rates, on the basis of work actually executed. But if, as in the case of urgent repair of
canal breaches, this method of payment is not practicable, it is permissible to pay the

136
contractor on the basis of the numbers of labourers employed, day by day, his own
profit or commission being either included in the rates allowed or paid separately in
lump sum or at a percentage rate. When this course is adopted, a report of the
numbers of labourers of each class employed day by day should be made by the
subordinate in charge of the work daily to the Sub-divisional Officer to enable the
latter to keep a check on the expenditure and to deal with the contractor’s claim when
received. To avoid disputes with the contractors, they should be encouraged to sign
the daily reports in token of their acceptance as correct.
Note - The use of the muster roll or the measurement book, (paragraph 208) is not
permissible in such cases.
(c) TRAVELLING EXPENSES.

207. When it is necessary to bring labourers and artificers from a distance they may be It is deleted. Not in force. It is
allowed wages for the number of days occupied in the journey to and from the site of deleted.
the work, if they join the work with proper dispatch. At the discretion of the Divisional Director General
Officer, bona fide travelling expenses may also be allowed to them. The above Works Audit
charges must be borne by the estimate of the work. Directorate has
agreed to its
deletion vide his
letter dated
14.11. 2013.
Ill - Payments to Suppliers and Contractors.

(a) RECORD OF MEASUREMENTS.

(i)Measurement Books

208. Unless in any case, the local Administration, after consultation with the Accountant Unless in any case, the Some changes
General, direct otherwise, payments for all work done otherwise than by daily labour Administrative have been
and for all supplies are made on the basis of measurements recorded in Ministry/Division made.
Measurement Books, Form 21, in accordance with the rules in paragraph 209. The concerned, after
Measurement books should, therefore, be considered as very important account consultation with the Director General
records. All the books belonging to a division should be numbered serially and a Controller General of Works Audit
register of them should be maintained in Form 92, in the divisional office showing the Accounts , direct Directorate has
serial number of each book, the names of the sub-divisions to which issued, the date otherwise, payments for all agreed to

137
of issue and the date of its return, so that its eventual return to the divisional office work done otherwise than revised
may be watched. by daily labour and for all paragraph vide
Note - A similar register should also be maintained in the sub-divisional office supplies required for his letter dated
showing the names of the Sub-divisional Officer and Sectional officers to whom specific works are made on 14. 11. 2013.
measurement books are issued. Books no longer in use should be withdrawn the basis of measurements
promptly even though not completely written up. recorded in Measurement
Books, Form 23 in
accordance with the rules
in paragraph 209. The
Measurement Books
should, therefore, be
considered as very
important account records,
and should be so written
that the transactions are
readily traceable in the
Accounts of the
Department. All the
Measurement Books
belonging to a division
should be numbered
serially and a register of
them should be maintained
in Form 92, in the divisional
office showing the serial
number of each book, the
names of the sub-divisions
to which issued, the date of
issue and the date of its
return, so that its eventual
return to the divisional
office may be watched.
Note - A similar register
should also be maintained
in the sub-divisional office

138
showing the names of the
Sub-divisional Officer and
Sectional officers to whom
measurement books are
issued. Books no longer in
use should be withdrawn
promptly even though not
completely written up.
(ii) Detailed Measurements.

209. In recording detailed measurements, the following general instructions should be In recording detailed
carefully observed: measurements, the
following general
(a)Subject to such subsidiary orders as may be laid down by the local Administration, instructions should be
detailed measurements should be recorded only by Executive, Assistant Executive, carefully observed:
or Assistant Engineers, or by executive subordinates in charge of works to whom (a)Subject to such
measurement books have been supplied for the purpose. subsidiary orders as may
(b)All measurements should be neatly taken down in a measurement book, Form 23, be laid down by the
issued for the purpose, and nowhere else. Administrative Ministry /
(c) Each set of measurements should commence with entries stating: Division/Administration
concerned, detailed
(i) In the case of bills for work done measurements should be
(a)full name of work as given in estimate, recorded only by Executive
(b)situation of work, Engineer, Sub-divisional
(c) name of contractor, Engineer, or Assistant
(d)number and date of his agreement, Engineer or by the
(e)date of written order to commence work, executive subordinates in
(f)date of actual completion of work and charge of works to whom
(g) date of measurement. measurement books have Sub-para (b) is
been supplied for the added.
Note - As an exception, the recording of entries (e) and (f) is not required in the case purpose.
of work done under a piece-work agreement. (b) All items of work in a Sub-para (c) is
project, irrespective of their modified.
(ii) In the case of bills for supply of materials: cost, shall be measured
and recorded by the

139
(a)name of supplier,(b)number, and date of his agreement or order, (c)purpose of Officer-in-charge of the
supply in one of the following forms applicable to the case :--(i) “Stock” (for all work, not lower than the Workshop held
supplies for stock purposes), (ii) “Purchases” for direct issue to (here enter full name rank of Assistant Engineer. on 5th March
of -work as given in estimate) ……….(iii)"Purchases" for (here enter full name of work It is, however, open to the 2014.
as given in estimate) ...........For issue to contractor …………,on ………… rank of Sub-Divisional To be added as
(d)date of written order to commence supplies, (e)date of actual completion of Officer to record suggested by the
supplies and (f)date of measurement, and should end with the dated initials of the measurements for any CAG’s office.
person making the measurements; see also paragraph 198. A suitable abstract particular item of work
should then be prepared which should collect in the case of measurements for work himself.
done, the total quantities of each distinct item of work relating to each sanctioned (c) All measurements
subhead. should be
sshould be neatly taken
Note - As an exception, the recording of entries (d) and (e) is not required in the case down in a measurement
of supplies made against a piece-work agreement. book, Form 23, issued for
the purpose, and nowhere
(d)As all payments for work or supplies are based on the quantities recorded in the should be recorded neatly (ii) (c)(i)-deleted.
measurement book, it is incumbent upon the person taking the measurements to and directly in a
record the quantities clearly and accurately. He will also work out and enter in the measurement book, Form
measurement book the figures for the "contents or area" column. If the 23, at the site of work,
measurements are taken in connection with a running contract account on which issued for the purpose, and
work has been previously measured, he is further responsible (1) that reference to nowhere else.
the last set of measurements is recorded and (2) that if the entire job or contract has (d) Each set of
been completed, date of completion is duly noted in the prescribed place, vide clause measurements should
(c) above. If the measurements taken are the first set of measurements on a running commence with entries
account, or the first and final measurement, this fact should be suitably noted against stating:
the entries in the measurement book and in the latter case, the actual date of
completion noted in the prescribed place. (i) In the case of bills for
work done:-
(e)The pages of the book should be machine numbered. Entries should he recorded (a)full name of work as
continuously, and no blank pages left or page torn out. Any pages left blank given in
inadvertently should be cancelled by diagonal lines, the cancellation being attested estimate/agreement,
and dated. (b)situation of work,
(c) name of contractor,
(f)The entries should, if possible be made in ink; when this is not possible and entries (d)number and date of his
have to be made in pencil, the pencil entries should not be inked over, but should be agreement,

140
left untouched. The entries in the "contents or area" column should, however, be
(e)date of written order to
made in ink in the first instance. No entry may be erased. If a mistake is made, it
commence work,
should be corrected by crossing out the incorrect words or figures and inserting the
(f)date of actual completion
corrections, the correction thus made being initialed and dated by the responsible
of work,
officer. When any measurements are cancelled, the cancellation must be supported
(g) date of measurement.,
by the dated initials of the officer ordering the cancellation or by a reference to his
and
orders initialed by the officer who made the measurements, the reasons for (h) reference to the
cancellation being also recorded. A reliable record is the object to be aimed at, as it
previous measurement.
may have to be produced as evidence in a Court of Law. Note - As an exception, the
recording of entries (d) and
(g)Each measurement book should be provided with in index which should be kept (e) is not required in the
up to date. case of work done under a
piece-work agreement.
(ii) In the case of bills for
supply of materials -
required for specific works:
(a) name of supplier,
(b)number, and date of his
agreement or order,
(c)purpose of supply in one
of the following forms
applicable to the case :--(i)
“Purchases” for direct issue
to (here enter full name of
-work as given in estimate)
……….(iii)"Purchases" for
(here enter full name of
work as given in estimate)
...........For issue to Last sentence:
contractor …………,on Word ‘sub-head’
………… is replaced with
(d)date of written order to ‘estimate’.
commence supplies,
(e)date of actual
completion of supplies and

141
(f)date of measurement,
and should end with the
dated initials of the person
making the measurements;
see also paragraph 198. A
suitable abstract should
then be prepared which
should collect in the case
of measurements for work
done, the total quantities of
each distinct item of work
relating to each sanctioned
estimate.
Note - As an exception, the
recording of entries (d) and
(e) is not required in the
case of supplies made
against a piece-work
agreement.
(e)As all payments for work
or supplies are based on
the quantities recorded in
the measurement book, it
is incumbent upon the
person taking the
measurements to record
the quantities clearly and
accurately. He will also
work out and enter in the
measurement book the
figures for the "contents or
area" column. If the
measurements are taken in
connection with a running
contract account on which,

142
work has been previously
measured, he is further
responsible (1) that
reference to the last set of
measurements is recorded
and (2) that if the entire job
or contract has been
completed, date of
completion is duly noted in
the prescribed place, vide
clause (c) above. If the
measurements taken are
the first set of
measurements on a
running account, or the first
and final measurement,
this fact should be suitably
noted against the entries in
the measurement book and
in the latter case, the
actual date of completion
noted in the prescribed
place.
(f)The pages of the book
should be machine
numbered. Entries should
he recorded continuously,
and no blank pages left or (h) and (i) new
page torn out. Any pages additions made.
left blank inadvertently
should be cancelled by
diagonal lines, the
cancellation being attested
and dated.
(g)The entries should be

143
made in ink only. No entry
may be erased. If a
mistake is made, it should
be corrected by crossing
out the incorrect words or
figures and inserting the
corrections, the correction
thus made being initialed
and dated by the
responsible officer. When
any measurements are
cancelled, the cancellation
must be supported by the
dated initials of the officer
ordering the cancellation or
by a reference to his orders
initialed by the officer who
made the measurements,
the reasons for
cancellation being also
recorded. A reliable record
is the object to be aimed
at, as it may have to be
produced as evidence in a
Court of Law.
(h)Each measurement
book should be provided
with in index which should
be kept up to date.
(i) On completion of the
abstract, the Measurement
Book should be submitted
to the Sub-divisional
Officer who after carrying
out the required test check

144
should enter the word
“Check and Bill” with his
dated initials. The Sub-
divisional Clerk should then
check the calculation of
quantities in the abstract
and the bill, in case of work
carried out by contract, and
then should place the
Measurement Book and
the bill before the Sub-
divisional Officer who after
comparing the two, should
sign the bill and the
Measurement Book at the
end of the abstract.
(j) Any corrections to
calculations or rates made
in the Sub-divisional , as
well as , in Divisional Office
should be made in red ink
and brought to the notice of
the Sub-divisional Officer
or the Divisional officer, as
the case may be, and of
the person recording the
original measurements. In
the case of final bill,
payment should be
deferred until the
corrections have been
accepted by the person
making the measurements.
All corrections made by the
clerical staff should be in

145
red ink.
Test Checking of Detailed Measurements
209A The Sub-divisional officer New addition.
must satisfy himself (before
passing a bill for payment)
before submitting it to the Chief Engineer,
Divisional Officer for PWD has
payment that the work or suggested its
supply billed for has deletion. Hence
actually been carried not to be added
out/completed in in Final Draft.
accordance with the claim
preferred. He should
personally inspect 100% all
works of any magnitude
before submitting claims of
final payments in
connection therewith.
In addition to the above,
the Sub-divisional Officer is
to check measurement of
the works in his charge as
laid down in departmental
manual.
(iii) Standard Measurements.

210. If standard measurement books of buildings are maintained in order to facilitate the If standard measurement
preparation of estimates for periodical repairs, they may be utilised for the purpose of books of buildings are
preparing contractors' bills for such repairs, subject to such subsidiary instructions as maintained in order to
may have been laid down by the local Administration in consultation with the facilitate the preparation of
Accountant General for the efficient maintenance of the books, so that it may not be estimates for periodical
necessary to take detailed measurements on each occasion. Inter alia the following repairs, they may be
precautions are necessary : utilised for the purpose of
preparing contractors' bills

146
(i)The measurement books used as standard books should be numbered in an for such repairs, subject to
alphabetical series, so that the numbers may be readily distinguished from those such subsidiary
assigned to the ordinary books wherein detailed measurements are recorded instructions as may have
whenever work is actually done. been laid down by the
Administrative Ministry/
(ii)The entries of measurements (and abstracts thereof) in the standard books should Division/Administration
be recorded legibly in ink, and certified as correct by a responsible officer. concerned in consultation
with the Controller General
(iii)An assurance should be obtained periodically of the Divisional Officer that all the of Accounts for the efficient
standard books of the division have been inspected by him, that the entries therein maintenance of the books,
have not been tampered with, and that all corrections due to additions and alterations so that it may not be
in the buildings have been made in the books and the latter are reliable and necessary to take detailed
up-to-date records. measurements on each
occasion. Inter alia the
(iv)When a payment is based on standard measurements, the gazetted officer or following precautions are
subordinate preparing the bill for payment should be required to certify that the whole necessary :
of the work (or work since previous running bill, as the case may be) as per standard (i)Retained in original. No
measurements has been done and that it has not previously been billed for in any change is proposed.
shape.
(ii) Retained in original but New Addition.
the following is added:
C. E’s office has
The standard suggested
Measurement Books deletion of new
should either be written by addition. In view
the Sub-Divisional Officer of this it is
himself or the executive deleted.
subordinate in-charge
under his orders. Each set
of measurements taken by
the executive subordinate
in-charge should, however,
be fully checked by the
Sub-Divisional Officer after
which it should be

147
examined by the Divisional
Officer and declared in
writing in the book itself as
finally approved by him for
the purpose of preparing
annual repair estimates
and contractors’ bills for
the work done. Until this is
done, the book will not be
assigned a number and will
not be entered in the
Register of Standard
Measurement Books.
The Standard
Measurement Books will
be brought up-to-date
under the supervision of
Sub-Divisional Officer with
reference to the building or
work concerned within one
month of closing of the
accounts of the estimates
therefor.
All such corrections will be
attested by the Sub -
Divisional Officer. These
should be maintained very
carefully and accurately as
they may have to be
produced in a Court of
Law.

(iii)The Divisional Officer


should periodically certify
that all the standard books

148
of the division have been
inspected by him, that the
entries therein have not
been tampered with, and
that all corrections due to
additions and alterations in
the buildings have been
made in the books and the
latter are reliable and
up-to-date records.
(iv)Retained in original. No
change is proposed.
(iv) Review of Measurements.

211. Sub-divisional Officers should submit the measurement books in use to the divisional Sub-Divisional Officers
office from time to time so that at least once a year the entries recorded in each book should submit the
may be subjected to a percentage check by the divisional accountant under the measurement books in use
supervision of the Divisional Officer. Detailed rules on this subject may be laid down to the divisional office from
by the local Administration, who will also prescribe the procedure for a system of test time to time so that at least
check of recorded measurements by the superior officers of the department. once a year the entries
recorded in each book may
be subjected to a
percentage check by the
divisional accountant under
the supervision of the
Divisional Officer. Detailed
rules on this subject may
be laid down by the
Administrative Ministry/
Administration concerned,
who will also prescribe the
procedure for a system of
test check of recorded \
measurements by the
superior officers of the

149
department.
(b) BILLS AND VOUCHERS.

(i) Forms of Bills and Vouchers.


212. The authorized forms of bills and vouchers are the following: Retained in original. No Director General
(a)First and Final Bill, Form 24. change is proposed. Works Audit
(b)Running Account Bill A, Form 25. Directorate has
(c)Running Account Bill B, Form 26. agreed to its
(d)Running Account Bill C, Form 27. retention in
(e)Hand Receipts, Form 28. original
The use of the forms is explained in the following paragraphs and a few explanatory
footnotes are printed on the forms.
213. First and Final Bill, Form 24 - This form should be used for making payments both to First and Final Bill, Form Revised due to
contractors for work and to suppliers, when a single payment is made for a job or 24 - This form should be classification.
contract, i.e., on its completion. A single form may be used for making payments to used for making payments Further, a minor
several payees, if they relate to the same work (or to the same head of account in the both to contractors for work change is made
case of supplies) and are billed for at the same time. and to suppliers, when a relating to
single payment is made for payment. There
a job or contract, i.e., on its should be a
completion. A separate separate bill for
form may be used for each payee even
making payments to each if it relates to the
payee, even if they relate same work.
to the same work (or to the
same classification code of
account in the case of
supplies) and are billed for
at the same time.
214. Running account Bill A, Form 25 - This form is intended for contractors for work only. Retained in original. No Director General
It should be used (1) if it is proposed to make an advance payment, or (2) if an on change is made. Works Audit
account payment is to be made but an advance payment already made for the same Directorate has
work is outstanding. agreed to its
This form is not to be used if a secured advance is to be made or if such an advance retention in
is already outstanding against the contractor in respect of the same work. original.

150
Retained in Final
Draft.
215. Running Account Bill B, Form 26 - This form is also intended for contractors for work Running Account Bill B, Director General
only. It should be used in all cases, in which secured advances are to be made or are Form 26 - This form is Works Audit
already outstanding, in respect of the same work, against the contractor. When this used for all running Directorate has
form is used it should also be utilised for making on account and advance payments, payments to contractors for agreed to its
if any, in respect of the work. work only. It should be retention in
used in all cases, in which original.
secured advances are to
be made or are already
outstanding, in respect of
the same work, against the
contractor. When this form
is used it should also be
utilised for making on
account and advance
payments, if any, in respect
of the work.
216. Running Account Bill C, Form 27 - This form is used both for contractors for work and No change. Retained in D.G Works Audit
for suppliers. It is intended to be used for contractors for work when only on account original. Dte. has agreed
payments are made. It is not to be used if a secured advance or an advance payment to its retention in
is to be made or if such an advance or advance payment in respect of the work is original. Hence
outstanding against the contractor. retained in Final
Draft.
217. Form 27 is the only form of Running Account bills which is suited for transactions with Retained in original. No Director General
suppliers. Form 26 is the only form which provides completely for all classes of change is made. Works Audit
running account transactions with contractors for work. If a secured advance is not Directorate has
outstanding, and if it is not proposed to make such an advance, the simpler Form 25
agreed to its
will serve the purpose. Similarly, if no advance payment is outstanding and if it is not
proposed to make such a payment the still simpler Form 27 can be used. The form to retention in
be used on each occasion should be the one most suitable for the correct exhibition original. Hence
of the state of the contractor's running account both before and after the transaction, retained in Final
regardless of the form or forms which may have been used for any previous payment Draft.
or advance. See also paragraphs 225 and 226.
218. Hand Receipt, Form 28 - This is a simple form of voucher intended to be used for all Retained in original. No

151
miscellaneous payments and advances, for which none of the special forms 24, 25, change is proposed.
26 and 27 is suitable.
219. Account of Petty Contractors - As a general rule, payments to petty contractors Replace ‘local Works Audit
should be made on the ordinary bill forms prescribed in paragraph 212. If, to suit local Administration’ with Directorate has
convenience in any particular case, a consolidated monthly account of all petty ‘Administrative agreed to its
contractors employed on the same work or section of work is prepared in preference Ministry/Division’ and retention with
to a separate bill for each payee, the account may be drawn up in such form and ‘Accountant General’ with minor revision.
according to such method as may be prescribed by the local Administration in ‘Controller General of
consultation with the Accountant General. Accounts’. No other
change is proposed.
(ii) Preparation, Examination and Payment of Bills.

220. Before the bill of a contractor is prepared, the entries in the measurement book First sentence-Add the
relating to the description and quantities of work or supplies should be scrutinized by following after ‘Sub-
the Sub-divisional Officer and the calculations of "Contents or area" should be Divisional Officer’:
checked arithmetically under his supervision. The bill should then be prepared, from ‘as contained in paragraph
the measurement entries, in one of the forms prescribed in paragraphs 212 to 219 209’.
applicable to the case. The rates allowed should be entered by the Sub-divisional Second sentence-add the
Officer, either in the abstract of measurements, vide paragraph 209 (c), or in the bill following after ‘entries’:
itself. Full rates as per agreement, catalogue, indent or other order should be allowed ‘in the Measurement Book’.
only if the quality of work done or supplies made is up to the stipulated specification. Fourth sentence- add word
When the work or supplies fall short of that standard and under the agreement it is ‘,specification, ’ before ‘
permissible to make a final payment if the contract is determined, or an on account ‘standard’.
payment if the contract is to run on, only such a fraction of the full rate should be
allowed as is considered reasonable, with due regard to the work remaining to be No other change is made.
done and the general terms of the agreement.
Note 1 - If the contract agreement does not specify the rates to be paid for the Note 1. - Retained in
several classes of work or supply, but merely states that the estimated rates, or a original. No change is
certain percentage below or above them, will be allowed, it should be seen that the made.
standard rates adopted are those of the sanctioned estimate which was in force at
the time the agreement was executed, or, if the agreement was preceded by a
tender, on the date the tender was signed by the contractor. Subsequent sanctions to
original or revised estimates have no effect on the terms, of such an agreement. If no
sanctioned estimate is in existence at the time of signing the agreement or the
tender, as the case may be, the rates payable for each item of work should be

152
specified, as any reference to an estimate not yet sanctioned is meaningless and
cannot be acted upon. Note 2. – Replace words
‘local administration’ with
Note 2 - As a general rule, payment for supplies is not permissible until the stores Administrative
have been received and surveyed. If in any case the local Administration has Ministry/Division
permitted payment on production of a Railway receipt, the payment will be treated as concerned’.
an advance against final settlement on receipt of the stores. No other change is made.
Note 3 – By a general or special order in writing, the Sub-divisional Officer may
permit an executive subordinate, who has already been authorised to record
measurements [paragraph 209 (a)] to enter, in the abstract of measurements or
directly in the bill itself, the rates at which he recommends the payment for work done
to be made, provided: Note 3. - Retained in
(a) that the use of this permission is confined to those works in charge of the original. No change is
subordinate himself the contract rates for which have already been made.
approved by a competent authority;

(b) that no increase in an authorised rate is suggested without the prior


sanction in writing of the competent authority;

(c) that when the authorised rate has not been fully earned, a suitable
reduction is made therein and the reasons thereof are recorded briefly for
the consideration of the Sub-divisional Officer; and

(d) that it is made widely known to contractors that all entries of rates made
by subordinates in the abstracts of measurements and bills are subject to
the approval of the proper disbursing officer.

153
221. Before signing the bill, the Sub-divisional Officer should compare the quantities in the Before signing and Change made.
bill with those recorded in the measurement book and see that all the rates are submission of the bill to the Since Sub-
correctly entered and that all calculations have been checked arithmetically. When Divisional Officer for check divisional Officer
the bill is on a running account, it should be compared with the previous bill. and payment, the is not
Memorandum of Payments should then be made up any recoveries which should be Sub-Divisional Officer empowered to
made on account of the work or supply or on other accounts, being shown therein. If should compare the make payment,
the Sub-divisional Officer is empowered to pay the bill, he should then record a quantities in the bill with last sentence is
formal pay order specifying, both in words and figures, only the net amount payable, those recorded in the therefore
though the payee should be required to acknowledge in his acquittance the gross measurement book and deleted.
amount payable inclusive of the recoveries made from the bill. see that all the rates are
correctly entered and that
Note 1 - In calculating the value of each item of work the nearest anna should be all calculations have been Workshop held
taken, pies one to five being ignored, and pies six to eleven taken as one anna but checked arithmetically. on 05-03-14.
pies must not be omitted from the rates. When the bill is on a Changes
running account, it should suggested by the
Note 2 - Subject to such special orders as may be issued by Government in this be compared with the CAG’s office to
behalf, whenever fractions of a rupee occur in the totals of contractors' bills, or in the previous bill. Memorandum be incorporated
case of supplies or works chargeable to more than one estimate, in the totals of Payments should then
chargeable to each estimate, fractions less than half may be disregarded, and half a be made up any recoveries
rupee and over taken as a rupee. which should be made on
account of the work or
Note 3 - If the contract is for the completed items of work and, under the provisions of supply or on other
paragraph 238, the contractor is required to obtain materials of any description from accounts, being shown Note 2-
Government, it should be seen that this condition is being complied with and that therein. Rupee is
necessary recoveries of the cost of the materials supplied to him, are being made in Note 1. It is deleted. replaced with
accordance with paragraph 243. In such a case it is not permissible for the contractor Taka.
to obtain the materials otherwise, unless, in a case of emergency, the supply has Note 2 - Subject to such
been entrusted by the Divisional Officer, for recorded reasons, to the contractor special orders as may be
himself, at suitable rates. issued by Government in
this behalf, whenever Note 3-No
Note 4 - Before signing a first and final bill, or the first bill on a running account, the fractions of a Taka occur in materials are
Sub-divisional Officer should see that the relevant measurement entries were marked the totals of contractors' supplied to
as pertaining to such bills by the person taking the measurements, vide paragraph bills, or in the case of contractors.
209 (d). supplies or works
chargeable to more than

154
one estimate, in the totals
chargeable to each
estimate, fractions less
than half may be
disregarded, and half a
Taka and over taken as a
Taka.

Note 3 – It is deleted.

Note 4. – Retained in
original. No change is
made.

Note 5- As per the Income


Tax Act and VAT Act,
deduction of income tax
and VAT is required to be
made at source by
disbursing officers from
payments made to
contractors in certain
cases.

155
Para Existing Proposed Remarks
No
222. If the Sub-Divisional Officer is not empowered to make the payment, the bill should First sentence- Replace Minor change is
be submitted (with or without the measurement book as may be prescribed) to the word ‘If’ with ‘Since’. No made in Final
divisional office where the payment will be authorised by the Divisional Officer after other change is made. Draft.
the necessary scrutiny. See also paragraph 202.
223. From the measurement book all quantities should be clearly traceable into the Retained in original. No
documents on which payments are made. When a bill is prepared for the work or change is made.
supplies measured every page containing the detailed measurements must be
invariably scored out by a diagonal red ink line and when the payment is made an
endorsement must be made in red ink, on the abstract of measurements, giving a
reference to the number and date of the voucher of payment.
Note. - Retained in original.
Note. - The document on which payment is made should invariably show, in the No change is made.
space provided for the purpose, the number and page of the measurement book in
which the detailed measurements are recorded and the date on which the
measurement was made.
224. (a) Payments for work done or supplies made on a running account should ordinarily (a) First sentence- Add the
be made monthly. Both the "quantities" and “amount” of each distinct item of work or following words after (a) Change is
supply should be shown separately in the bill, except in the case of advance ‘monthly’- ‘in terms of the made in Final
payments when quantities need not be specified. relevant clauses of the Draft Words ‘or
Contract Agreement’. supplies’ and ‘or
(b) Such payments should be treated as payments on account, subject to adjustment No other change is made. supply’ are
in the final bill which should be drawn in the appropriate form but printed on yellow retained as
paper, when the work or supply is completed or the running account is to be closed suggested by
for other reasons. When a final payment is made on a running account, the payee, if D.G., Works
he is able to write, should add in his own handwriting that the payment is "in full (b) Retained in original. Audit
settlement of all demands". If the payee is illiterate, or is unable to write beyond Directorate.
signing his name these words should be filled in by the officer making the payment. Further, some
Note 1 - The addition of the words "in full settlement of all demands" does not Note 1.- The Contract Act, words are added
preclude the disbursing officer from entertaining a further bona fide claim which may 1872 is to be seen whether in first sentence.
have been omitted from the final bill by mistake or through inadvertence. If, despite it is replaced or still in
this explanation the contractor objects to the addition of the words in question, the force. Will need to be (b) to discuss
payment should be tendered unconditionally (vide Section 38 of the Contract Act, discussed. with Divisional
1872). Accountant.

156
Note 2 - A form printed on yellow paper is never to be used except for final Note 2.- To discuss the
payments. current order about use of
(c) A separate running account is maintained in respect of each contract. colour form for final
Transactions relating to two or more separate working estimates should not be payments. May be deleted.
brought on to the same running account; they should, therefore, not be covered by a This can be deleted.
single contract. Transactions relating to two or more separate parts of the same
working estimate, for which separate Works Abstracts are prepared under paragraph (c) Retained in original. No (c) Change is
262, should also appear in separate running accounts. change is made. made.
Note - In exceptional cases where more than one working estimate is covered by a
single contract, the contract agreement need not be split up but the estimates should Note.- Words “Accountant
be consolidated to facilitate the maintenance of proper accounts in respect of that General” and “account
contract. If this procedure cannot be observed, some special accounts procedure will heads” are replaced with
be devised on the merits of each case by the Accountant General concerned. No “Chief Accounts Officer
consolidation of estimates or special accounts procedure is necessary where with the approval of the
separate estimates covered by the single contract relate to different account heads or Controller General of
where separate estimates whether relating to different account heads or not, are Accounts” and
covered by a single running rate contract as in the case of the painting of roads, etc., “classification codes of
and where separate agreements are drawn on the basis of such rate contracts with accounts” respectively. No
other details varied to suit the requirements of each job. other change is made.
.225. (a) If the system of making advance payments to contractors for work has been Retained in original. No
adopted, certificate 2 printed on Running Account Bill A or B, as the case may be, change is proposed.
must be signed by the Sub-divisional or Divisional Officer, and the lump sum amount
paid on account of each item should be specified against it in Part I of the bill. If a
secured advance has been previously allowed to a contractor on the security of any
materials and such materials have been used in the construction of an item, the
amount of the advance payment for that item should not exceed a sum equivalent to
the value of work done less the proportionate amount of secured advance ultimately
recoverable on account of the materials used.
(b) Actual measurements should, however, be taken at the earliest opportunity, and
when this has been done, the lump sum payments previously made on account of the
times of work concerned should first be adjusted in full, so that the contractor may not
be paid twice over in respect of the same quantities of work. Delays in adjusting
advance payments should be investigated (vide paragraph 278) and adjustments
made otherwise than by crediting the value of work actually measured, should be
especially looked into as being prima facie indicative of overpayment in the first

157
instance.
226. When secured advances are allowed by the Divisional Officer tender paragraph 228 Replace word ‘secured’ Director General
(a) to a contractor whose contract is for finished work, it should be seen that an with ‘mobilisation’ and ‘’an Works Audit
Indenture in Form 31 has been signed by the contractor, and a detailed account of indenture in Form 31’ with Directorate has
the advances must be kept in Part II of Running Account Bill B. There should be ‘an agreement’. agreed to
separate entries, in respect of each class of materials, of the quantities brought to site Other changes are to be revision.
by the contractor and the amounts advanced under the orders of the Divisional discussed.
Officer. These advances must be recovered by deduction from the contractor's bills Discuss with
for work done as the materials are used in construction and the items of work in Divisional
which they are used are billed for on the basis of actual measurements. Parts I and II Accountant.
of the bill should be compared to see that this order is being complied with. As
recoveries are made, the outstanding amounts of the items concerned in Part II Note - To discuss whether
should be reduced by making deduction entries in the column, "Deduct-Quantity Certificate 3 printed on the
utilised in work measured since previous bill", equivalent to the quantities of the bill is signed by the Sub-
materials used by the contractor on items of work shown as executed in Part I of the divisional or Divisional
bill. officer.

Note - No record should be kept in Measurement Books of the quantities of the


materials but certificate 3 printed on the bill should be signed by the Sub-divisional or
Divisional Officer in terms of paragraph 228 (a).
(c) Aid to Contractors

227. It is necessary sometimes in the interest of work, to engage labourers or contractors Retained in original. No
or to incur other liabilities on behalf of the contractor concerned, with a view to change is made.
complete work which he has neglected or failed to complete. In such a case it is
permissible to spend Government funds on behalf of the contractor in accordance
with the terms of his agreement. Otherwise, no advance or recoverable payment
should be made to or on behalf of a contractor nor should financial aid be given to
him in any form, except in accordance with paragraphs 228 and 229. Note 1. - Retained in
original. No change is
Note 1 - For rules relating to the issue of materials to contractors see Paragraphs made.
238 and 239.
Note 2.- Retained in
Note 2 - With a view to avoid subsequent disputes with the contractor, suitable original. No change is
intimation should be sent to him (1) as soon as action is taken under this paragraph, made.

158
and (2) subsequently, as charges are incurred on his account.
(d) Advances to Contractors.

228. Advances to contractors are, as a rule, prohibited, and every endeavour should be Add the following after first
made to maintain a system under which no payments are made except for work sentence: Revised in Final
actually done. Exceptions are, however, permitted in the following cases: “However, mobilization Draft in line with
advance, limited to 10% of suggestion made
(a)Cases in which a contractor, whose contract if for finished work, requires an contract amount may be by DG Works
advance on the security of materials brought to site. Divisional Officers may, in such given to contractors Audit Dte.
cases, sanction advances up to an amount not exceeding 75 per cent of the value against bank guarantee
(as assessed by themselves) of such materials, provided that they are of an with imposing interest to be
imperishable nature and that a formal agreement is drawn up with the contractor recovered as per the .
under which Government secures a lien on the materials and is safeguarded against prevailing Bank rate and it
losses due to the contractor postponing, the execution of the work or to the shortage will be adjusted in terms of
or misuse of the materials, and against the expense entailed for their proper watch clauses of Agreement”.
and safe custody. Payment of such advances should be made only on the certificate
of an officer, not below the rank of Sub-divisional Officer, that the quantities of (a) To discuss and revise.
materials upon which the advances are made have actually been brought to site that
the contractor has not previously received any advance on that security and that the
materials are all required by the contractor for use on items of work for which rates for
finished work have been agreed upon. The officer granting such a certificate will be
held personally responsible for any overpayment which may occur in consequence.
Recoveries of advances so made should not be postponed until the whole of the (b) Director
work entrusted to the contractor is completed. They should be made from his bills for General Works
work done as the materials are used, the necessary deductions being made Audit Directorate
whenever the items of work in which they are used are billed for. (b) It is deleted. has suggested
its deletion.
(b)Cases in which, in the interest of works, it is absolutely necessary to make petty (c) Retained in original. No
advances. In such cases advances up to Rs. 50 may be allowed by subordinates. change is made.

(c)In all other cases only with the sanction of Government which may, in exceptional
circumstances, authorise such advances as may be deemed indispensable, taking
the necessary precautions for securing Government against loss and for preventing
the system from becoming general or containing longer than is absolutely essential.

159
229. An advance payment [see paragraph 4 (3)] for work actually executed may be made Retained in original. No Retained in
on the certificate of a responsible officer (not below the rank of Sub-divisional Officer) change is made. original as
to the effect that not less than the quantity of work paid for has actually been done, suggested by the
and the officer granting such a certificate will be held personally responsible for any office of the
overpayment which may occur on the work in consequence. Final payments may, D.G., Works
however, in no case be made without detailed measurements. Audit
Directorate.
IV - Payments to Work-charged Establishment

(a) Conditions of Employment.

230. Rules for the entertainment of work-charged establishment are laid down in D.G.WAD has
paragraphs 10 to 12 of the Central Public Works Department Code. Subject to such Retained in original. No not given any
general or special orders as may be issued by Government, previous sanction of the change is proposed. comment on this
Divisional Officer or the Superintending Engineer, as the case may be, is necessary para.
which should specify in respect of each appointment (1) the consolidated rate of pay,
(2) the period of sanction and (3) the full name (as given in the estimate) of the work
and the nature of the duties on which the man engaged would be employed.
231. Members of the work-charged establishment are not entitled to any pension, or to For existing staff
leave salary or travelling or other allowances except in the following cases: only. They are
(b) ‘Sundays’ is replaced not sanctioned
(a)Wound and other Extra-ordinary Pensions and Gratuities are in certain cases with ‘Fridays and any pension after
admissible in accordance with the rules in Part VI of the Civil Service Regulations. Saturdays’. retirement.

(b)Leave with full pay on Sundays and gazetted holidays may be allowed at the No other change is made. To check again.
discretion of the Divisional Officer.
D.G.WAD has
(c)Actual travelling expenses may be allowed by the Divisional Officer for journeys not given any
performed (1) within the jurisdiction of his Government or to and from a district or comment on this
Foreign State or Settlement adjoining his division, and (2) in the interest of the work para.
on which the men are employed.
(d)Grain Compensation Allowance is admissible under the Supplementary Rules to
men who are drawing rates of pay which have been fixed with reference to normal
circumstances.

160
Note 1 - This rule is not intended to interfere with the discretion of the Sub-divisional
Officer to grant short casual leave on full pay or on reduced wages subject to such
general rules regarding the grant of casual leave to ordinary establishments as may
be prescribed by Government.

Note 2 - This rule does not apply to members of the temporary establishment whose
pay is charged to works under paragraph 10 of the Central Public Works Department
Code. The Ieave salaries, travelling and other allowances of such establishment are
regulated by the rules applicable to temporary establishments.
(b) Pay bills.

232. Wages of members of the work-charged establishment should be drawn and paid on Pay bill seen.
Form 29, "Pay Bill of Work-charged Establishment", which is a combined pay bill and D.G.WAD has
acquittance roll form. A consolidated bill in this form should be prepared monthly Retained in original. No not given any
either for the whole sub-division or for one or more sections of it, as may be change is proposed. comment on this
convenient; but the names and claims of the entire establishment concerned, para.
including absentees, should be shown in each bill. Names should be grouped in the
bill by works on which the men are employed, sanction to the entertainment of the Note 1- No change. .
establishment should be quoted in each case, and the Sub-divisional Officer should
certify, in the space provided for the purpose, that the men were on duty during the Note 2- No change.
periods shown against their names, each man being employed on the work and on
the duties for which his appointment was sanctioned.
Note 1 - Deductions on account of fines, income-tax, etc, should be shown by special
entries against the names concerned.
Note 2 – If the acknowledgment of an individual cannot conveniently be obtained on
the bill itself, it may be obtained separately on a Hand Receipt, Form 28, which
should then be attached to the bill as a sub-voucher.
233. Pay bills may be signed at any time on the last working day of the calendar month in D.G.WAD has
which the wages are earned, though they are not due for payment before the first Retained in original. No not given any
working day of the following month. When, however, the services of an individual are change is made. comment on this
dispensed with it is permissible and advisable to settle up his account at once. para.
(c) Unpaid Wages.
234. Wages remaining unpaid on a passed bill, on the date fixed for the closing of the Work-charged
accounts of the month, may be paid subsequently when claimed, the procedure Retained in original. No Establishment
described below being observed: change is made. borne on regular

161
establishment-
(a) Items remaining unpaid on the monthly bill should be entered in a simple these charges
register, full particulars of the charge, including reference to the bill, being are debited to
noted in the register. the Supplies and
Services
(b) Subsequent payments should be made on Hand Receipts, Form 28; Economic Code
reference to the bill in which the charge was originally included, and to the and not to salary
particular item thereof, being quoted in each case. economic code.
No comments
(c) When making payments of arrears suitable notes of Payment should be so given by
recorded against the original entries in the register, as to guard against D.G.WAD.
second payment.
Para Existing Proposed Remarks
No
(d) Travelling Expenses.
235. No bills need be prepared in support of claims for travelling expenses. Payments D.G.WAD has
should be made on Hand Receipts, Form 28, which should set forth all the necessary Retained in original. No not given any
particulars of the journey performed and of the expenses claimed and should be change is proposed. Need comment on this
countersigned by the Divisional Officer prior to payment. to check. para.
(e) Classification of Charge.
236. Every payment made to a member of the work-charged establishment whether on Retained in original. No D.G.WAD has
account of his wages or in recoupment of actual travelling expenses, should be change is proposed. Need not given any
debited to the work on which he is employed. to check. Add following: comment on this
However, in respect of para.
Worked Charged
establishment borne on
regular establishment
,such charges should be
debited to the functional
budgeted salary code of
account.
C - ISSUES OF MATERIALS.
(Not to be deleted as suggested by Stakeholders in Workshop held on 05-03-2014.)

I - General.

162
237. Issues of materials to works, whether from stock or by purchase, transfer or It was decided in
manufacture, are divided into two classes: Retained in original. Workshop held
on 05-03-2014 to
(1) Issues to Contractors - Issues of materials to contractors with whom retain
agreements in respect of completed items of works, i.e., for both labour and Paragraphs from
materials, have been entered into. 237 to 257.
(2) Issues Direct to Works - Issues of materials when work is done
departmentally or by contractors whose agreements are for labour only.

II – To Contractors

(a) General conditions

238. (a) The issue of materials to contractors who have contracted for completed items of Retained in original. It was decided in
work is generally permissible only in the following circumstances: Workshop held
on 05-03-2014 to
(i)when, under the operation of paragraph 89 (d) (6) of the Central Public Works retain
Department Code, it is necessary to retain in the hands of Government the supply of Paragraphs from
imported materials, 237 to 257.

(ii)when, in the interest of work, or with the object of utilising existing stocks of
materials, it is desirable to retain in the hands of Government the supply of certain
other materials as well, and a condition to this effect has been inserted in the
contract.

(b)In both cases the contract should specify (1) the materials to be supplied by
Government for use of the work, (2) the place or places of delivery and (3) the rates
including the storage rates when the materials are to be issued from stock, to be
charged to the contractor for each description of material; and the contractor should
be held responsible for obtaining from Government all such materials required for the
work and for making payment therefor, by deduction from his bills, at the rates
specified regardless of fluctuations in the market rates or in the stock rates of the
division.

Note 1 - The rates, including the storage rates when the materials are to be issued

163
from stock, to be charged to the contractor for materials to be supplied should be
definitely specified, vague quotations, e.g., "at Stock rates" being avoided; and if
intending contractors had been told that the materials would be supplied at a certain
rate and asked to tender on that assumption then that rate should be adhered to in
the contract.

Note 2 - Similarly, the rates to be allowed to the contractor for items of work should
be definitely stated. But, if for any special reason, the contract provides for the
payments for work done to be made at a specified percentage below or above the
rates entered in the sanctioned estimate of the work (or the Schedule of Rates) it
should be stated in clear terms in the contract that the deductions or additions, as the
case may be, of the percentage, will be calculated on the gross, and not the net,
amounts of the bills for work done, and in fixing the percentage it should be borne in
mind that the calculations will be so made.

(c)No carriage or incidental charges are borne by Government for moving the
materials beyond the place where the contractor has agreed to take delivery thereof.
239. (a) As a general rule, no other materials should be supplied to such contractors Retained in original.
for use on works, but this restriction may be waived by the Sub-Divisional Officer in It was decided in
respect of petty issues (at full Issue Rates) of materials from existing stocks, not (a) Needs discussion. Workshop held
exceeding Rs. 50 in any month for any one contract. on 05-03-2014 to
retain
(b)If at any time subsequent to the execution of a contract on a through rate basis, (b) Retained in original. Paragraphs from
the contractor desires the issue to him, for use on a work, of materials which exist in 237 to 257.
Government stocks but the supply whereof by Government was not provided for in Note- Retained in original.
the contract, the materials should not be issued except with the express authority of
the Divisional Officer who should specify in each case the rate to be charged for the
materials inclusive of delivery at the place where they are stored. The rate charged
should be the market rate prevailing at the time of the supply or the Issue Rate, which
ever may be greater, and should include the storage charges. No carriage or
incidental charges should be borne by Government in connection with the supply.

Note. – The intention of this rule is to prohibit the supply of materials to contractors
with the object of giving them financial aid, the grant of which is governed by the
rules; in paragraphs 227 et seq.

164
(c)Issues of stock materials to contractors for bona fide use on works are exempt
from the usual charge of 10 per cent on account of supervision, storage and
contingencies, which is made when stock materials are sold to the public (paragraph
127 of the Central Public Work Department Code).
(b) Accounting Procedure.

240. All materials required for issue to a contractor under any of the provisions of Retained in original. It was decided in
paragraphs 238 and 239, should be made over to him, as soon as they are received, Workshop held
whether from stock or by purchase, manufacture of transfer, and an unstamped, but on 05-03-2014 to
dated, acknowledgement, detailing full particulars of the materials including the rates retain
and values chargeable to him should at once be taken from the contractor. Paragraphs from
237 to 257.
241. When the materials are obtained by purchase, full details of the articles received Retained in original.
should at once be entered in a measurement book, Form 23, in the manner ………DO………
prescribed in paragraph 209 (c). See also paragraphs 104 and 105. …

242. On the authority of the contractor’s acknowledgment, the cost recoverable from him Retained in original. It was decided in
under paragraph 238 or 239, as the case may be, should be debited at once to his Serial number (1), (2) Workshop held
personal account by charge to the suspense head "Contractors - Other transactions" and(4) of the Table are on 05-03-2014 to
(vide paragraph 270) in the accounts of the work concerned. This adjustment should retained and (3),(5) and (6) retain
be effected by affording credit to the head concerned, as indicated below: deleted. Paragraphs from
Table is not given 237 to 257.
. If the amount thus credited, differs from the charge made to the contractors account,
the excess of the former over the latter, should be treated as additional final outlay
(plus or minus as the case may be) on the work, a separate subhead, entitled Form 53 is
“Additional Charges for Materials issued to Contractors”, being opened for the seen.
purpose in the accounts of Major Estimates.
Note 1 - The object of these rules is to ensure that the full amount recoverable from Note 1-Retained.
the contractor is debited to his account as soon as the materials are delivered, so that
(1) he may not receive payment, at full rates, for the completed items of work prior to
the value of the Government materials used by him therein, being charged to his
account or (2) his final bill for the work done may not be settled before the full value
of materials recoverable from him has been debited to his account.

165
Note 2 - Issues from Stock (including Manufacture) should be accounted for through Note 2-Retained.
the Stock returns. For other issues, a special transfer entry should be prepared by the
Sub-divisional Officer in Form 53 as soon as cash transaction takes place.
243. The recovery from a contractor on account of the cost of materials issued to him for Retained in original. It was decided in
use on a works should ordinarily be made by deduction from the first bill authorising Workshop held
an advance payment or an on account payment to him for the work. Should, on 05-03-2014 to
however, a lump sum recovery be undesirable in any case, the Divisional Officer may retain
permit, for recorded reasons, the recovery to be effected gradually as the materials Paragraphs from
issued to the contractor are actually used in construction and the items of work in 237 to 257.
which they are used are paid for whether by an advance payment or by an on
account payment.
244. As the issue of materials to contractors under the foregoing rules is permissible solely Retained in original. ……….DO……
for the bona fide requirements of Government works, Sub-divisional Officers should …..
make such arrangements as may be deemed suitable for limiting the total issue to a
contractor in connection with a particular work, to the reasonable needs of that work.
This precaution is particularly necessary when the rates at which any materials are
issued under paragraph 238 are lower than the prevailing market rates, or the latter
are expected to rise appreciably. In such cases if the transactions are of any
importance, the use of Form 35 (without values) is recommended for watching that
the aggregate of the quantities of any or all materials issued to a contractor, from time
to time, for use on a work, remains within the estimated requirements of his contract.
(c) Return of surplus materials.
245. Government does not undertake to take over from contractors, whether before or Retained in original.
after the completion or determination of contracts, surplus materials which were It was decided in
originally procured by the contractors for themselves or were issued to them and Workshop held
charged to their accounts under paragraph 240. Such materials are the property of on 05-03-2014 to
the contractors and can be taken over by Government, if required, for use on other retain
works in progress, only by special arrangements and at the prevailing market rates. If Paragraphs from
the materials were originally supplied by Government, the price allowed to the 237 to 257.
contractor on re-acquisition should not exceed the amount charged to the contractor,
excluding the storage charges, if any.
Note - Contractors are, however, not at liberty to remove from site of works without
the written permission of the Divisional Officer, materials which have been issued to
them for use on a work, and a stipulation to this effect should ordinarily be entered in
their agreement.

166
(d) Tools and Plant lent for use.
246. The rules in paragraphs 238 to 245 do not apply to tools and plant. Articles borne on Add following after second
the Tools and Plant account of the division may, in accordance with any local rules on sentence: The hire charges ……….DO……
the subject be lent temporarily to contractors for use on Government works being of such Tools and Plants …..
executed or maintained by them. See also paragraphs 144 and 147. count from the date these
are taken out from the
Departmental workshop or
specific place till the date
of their return.
III - Direct to Works.

(a) Detailed accounts of materials issued.


247. (a) In all cases material issued direct to a work should, as soon as received, be Retained in original. It was decided in
brought to account as indicated below : Add following after first Workshop held
Source of receipt of Head of Value to be Mode of effecting sentence: and the on 05-03-2014 to
materials. Account to be credited. adjustments of quantities entered in the retain
credited. cost. Register of Materials-at- Paragraphs from
(1) Stock (including Stock ... … At Issue rates Through Stock site Account Form 35 237 to 257.
Manufacture) accounts at the Table revised:
end of the month. (5) and (6) are deleted as
(2) Transfer from another Work At a valuation By a special these are no longer
work. concerned under transfer entry in relevant.
paragraph Form 53 prepared
251(d) as soon as the
materials are
received.
(3) Transfer from another Purchases…. At rates ………..Ditto……
Division, department of charged by the
Government. division,
department or
Government
concerned.

167
(4) Suppliers ….. Purchases…. At rates ………..Ditto……
payable to the
suppliers under
their contracts.
(5) Obtained through the London Stores The English ……….Ditto………
High Commissioner for cost, vide
Pakistan in U.K. paragraph 363
et.seq.
(6) Changes in Pakistan Head Actual charges Through cash
on (5) concerned incurred vide account or transfer
paragraphs 365 entry as the case
and 366. may be.

The full value credited to the head concerned should be debited to the work
(paragraph 248).
(b) In the case of materials received direct from suppliers, full details of the articles
received should at the same time be entered in a measurement book, Form 23,
with the full name of the work as entered in the estimate, vide paragraph 209 (c).

248. (a) When materials are issued direct to a work their cost is either treated as a final Retained in original.
charge or debited to the suspense head “Materials” in the accounts of the work, as It was decided in
prescribed in paragraphs 264 and 265. Workshop held
on 05-03-2014 to
(b) When the suspense head “Materials” is operated on, a detailed account of all retain
materials issued to, or returned from, the work should be kept in Form 35, Paragraphs from
“Detailed Statement of Materials”, so that the total issues of each kind of 237 to 257.
materials may be watched with reference to the estimated requirements.

(c) When the cost of materials issued to a minor estimate is adjusted at once as a
final charge (paragraph 269), no detailed account in Form 35 is necessary. The
Sub-divisional Officer should make his own arrangement, for exercising detailed
control over transactions relating to materials, and for verifying the unused
materials in the event of the charge of the work passing from one officer or
subordinate to another.
249. In the Detailed Statement of Materials, Form 35, only principal materials need be Retained in original. It was decided in

168
detailed. Both quantities and values or such items should be shown except in respect Workshop held
of carriage and incidental charges for which values only should be shown. All the on 05-03-2014 to
minor items may be lumped together under the heading "petty items", for which only retain
values should be shown. Paragraphs from
237 to 257.
Note 1 - As the Detailed Statement of Materials is prescribed primarily to enable the
Divisional Officer to exercise detailed financial control over transactions relating to
materials, the decision as to which materials may be lumped under the heading "petty
items" is left entirely to his discretion. For instance, materials of any kind may be
classed as "petty items" not only when the amounts involved are small but also if the
work for which they are required is of such a nature that a detailed control over the
quantities of materials, in addition to the control over their values, is not considered
necessary.

Note 2 - Carriage and incidental charges debitable to the work should be added the
cost of the materials concerned in Form 35.
250. Form 35 shows separately for each kind of materials (1) the estimated requirements, Retained in original. It was decided in
(2) the net issues of each month to the work and (3) the net issues thereto to end of Workshop held
each month. Estimated requirements should be duly corrected whenever a revision of on 05-03-2014 to
the original estimate renders it necessary. The month's transactions should be posted retain
as follows: - Paragraphs from
I. Issues to the work (a) Issues from stock should be posted in lump from the monthly 237 to 257.
Abstract of Stock Issues, Form 10, and (b) purchases from suppliers and transfers of
materials from other works, divisions, departments or Governments should be posted
in detail from the vouchers and special transfer entries (vide paragraph 247)
concerned, at the same time as the corresponding postings in the Works Abstract
(Form 33 or 34) are made.
II. Issues from the work--- (a) Materials returned to stock should be posted in lump
from the monthly Abstract of Stock Receipts, Form 9, and (b) sales, writes-off and
transfers elsewhere should be posted in detail from the vouchers concerned, at the
same time as the corresponding entries in the Works Abstract (Form 33 or 34) are
made.
Issues from the work should be posted as minus entries.
(b)Disposal of Surplus Materials.

169
251. (a) Materials issued to works in excess of requirements may be transferred to stock Retained in original. It was decided in
provided that they are serviceable and certain to be required. Workshop held
on 05-03-2014 to
(b) All surplus materials at site of works which have been completed or stopped or on retain
which outlay has been prohibited for any considerable length of time, should, if Paragraphs from
likely to be of use on other works within a reasonable time, be transferred to 237 to 257.
works in progress or brought on to the Stock account, their value being credited
to the work to which they were originally issued and debited to the work to which
they are transferred or to the Stock account, as the case may be.

(c) No credit should be allowed to a work on account of surplus materials if they are
unlikely to be of any use within a reasonable time; but a list of the materials should be
maintained in the sub-divisional and divisional offices as a supplement to the
half-yearly stock returns, unless the Superintending Engineer considers this
unnecessary.
(d)Materials returned to store or transferred to other works should be priced within
current market rates, any resultant loss being borne by the work to which they were
originally issued.
Note - These rules do not apply to surplus materials which were originally procured
by contractors for themselves or were issued to them and charged off to their
accounts under paragraph 240, See paragraph 245.
(c) Verification of unused Balances.

252. Unused balances of materials charged direct to works should he verified at least once Retained in original. It was decided in
a year in the manner prescribed in paragraph 131 of the Central Public Works Workshop held
Department Code. Whenever this verification is made, a report of verification of the on 05-03-2014 to
materials should be prepared by the Sub-divisional Officer in Form 37 and submitted retain
to the divisional office. The following instructions should be observed in preparing the Paragraphs from
report:- 237 to 257.

(a)As no continuous account is maintained of the materials actually used in


construction, it is necessary first to calculate the quantities of principal items probably
used. This should be done in the detailed statement at the top of the form, on the
basis of the "progress" of work done on each sub-head, such authorised formulae
being adopted as may be in general use locally.

170
(b)Deducting these quantities from the total quantities of the materials issued to the
work as per Form 35, the paper balances of the unused materials should next be
arrived at and set forth against line C.

(c)The actual balances should be entered against line D, and the differences
between the actual and paper balances should be set forth against line E. These
differences should be priced at the actual rate of cost which should be deduced from
the total value and quantity recorded in the Detailed Statement of Materials. Form 35.

(d)The report should then be completed by recording against line F remarks


explaining action taken (1) to adjust the differences as per line E and (2) if the work
has been completed, to dispose of the surplus balances as per line D, and by signing
the printed certificates applicable to the case and scoring out the others.

(e)The differences as per line E may be due to (i) the adoption of formulae for
determining the actual consumption, (ii) unreasonable wastage, or (iii) shortage in
some other form. All these differences should be investigated and dealt with in
accordance with paragraph 289 (b), (c) and (d).
253. A similar verification of the unused balances of materials must invariably be made on Retained in original.
the completion of a work, but on or before the completion of a work, when no more
materials are required for use in construction, steps should first be taken to dispose It was decided in
of all surplus materials by transfer or sale, so that (1) the accounts of the work may Workshop held
promptly receive such credits as may be admissible under Paragraph 251, (2) the on 05-03-2014 to
balance at debit of the suspense head "Materials" may, as far as possible, represent retain
the net cost of the materials actually used in construction, and (3) the surplus Paragraphs from
balances awaiting clearance may be reduced to a minimum. 237 to 257.
The report in Form 37 should in this case set forth both quantities and values
throughout.

254. If the Gazetted officer or subordinate in direct charge of a work, the accounts of which Retained in original. ………..DO……
are kept by sub-heads, is transferred before the accounts of it are closed, the unused ….
materials at site of the work should be verified by the relieving officer in company with
the relieved officer and the report prescribed in paragraph 252 should be prepared by
the Sub-divisional Officer and submitted to the divisional office.

171
255. A report is required annually of the value of materials at site of all works the accounts, Retained in original.
of which were open on the last day of the official year. This report should be prepared
in Form 37 and submitted to the divisional office in the manner described in It was decided in
paragraph 253, as on completion of work, but it is not necessary that the balances Workshop held
should be verified at the close of the year if:- on 05-03-2014 to
retain
(1) the work has been under construction for not more than three months, Paragraphs from
237 to 257.
(2) the accounts of the works are expected to be closed within three months, or

(3) the balances were verified at any time during the year.

When the balances are not verified at the close of the Year the figures against line C,
“Paper balances of unused materials”, of the report should be assumed to be the
value of the materials at site, and lines D and E should be left blank.

256. Reports of Verification of materials in Form 37, prepared under paragraphs 252 to Retained in original. It was decided in
255, should be dealt with in the divisional office in the manner described below: Workshop held
on 05-03-2014 to
(a) A register of Clearance of Materials Account should be maintained in Form retain
38. A separate folio of the register should be reserved for each work for Paragraphs from
which a materials account is kept, and for facility of reference, the register 237 to 257.
should be supplied with an index.

(b) Each Report of Verification in Form 37 should be entered in Part I of Form


38 as soon as received.

(c) If any items of shortage or loss reported in line E of an intermediate report in


Form 37, prepared under paragraphs 252, 254 or 255, are ordered to be
charged to the sub-head Contingencies of the estimate, or to the personal
ledger account of a contractor, or to Miscellaneous P. W. Advances for
recovery from any official or to the account of another work, the adjustment
should be forthwith effected by a transfer entry, so that the total cost of the
materials to the work may at once be corrected.

172
(d) But if any such shortage or loss is ordered to be written of by debit to a final
sub-head of the estimate, other than Contingencies, or if there is a surplus
and it is to be credited to one or more final sub-heads of the estimate, the
consequent adjustments should merely be registered in Part III of Form 38.
Such adjustments leave the total cost of materials unaffected, and can,
therefore be made only by inclusion in the final transfer entry which is made,
on the completion of a work, under paragraph 289.

(e) As every Report of Verification prepared under paragraphs 252 to 255 deals
with the progressive figures of the cost of materials, line E brings out up to
date outstanding differences and not merely differences since last
verification. This should be borne in mind when registering differences
referred to in clause (b) above, so that adjustments once registered in Part
Ill of Form 38 may not be registered again.

(f) Action taken on intermediate reports, in Form 37, should be recorded on the
reports themselves, but when each such report is finally disposed of, the
fact should be recorded in Part I of Form 38 and the entry attested by the
Divisional Accountant's initials.

(g) Final reports in Form 37, prepared under paragraph 253, should, however,
be registered in Part I of Form 38 as disposed of as soon as orders on the
closing balances and the items of difference, as per lines D and E of the
report, have been passed by the Divisional Officer. These balances and
items should then be transferred to Parts II and Ill of Form 38, where their
clearance will be watched in the manner described in paragraph 289.
D - ADJUSTMENTS.
257. In addition to cash payments and issues of materials there are other transactions No change is made. It was decided in
relating to the accounts of works, which are of the nature of adjustments usually Workshop held
recorded in the Transfer Entry Book of the divisional office. The detailed rules on 05-03-2014 to
governing such transactions are given in Chapter VIII. retain
Paragraphs from
237 to 257.

173
E - WORKS ABSTRACTS

I - Introductory.

258. An account of all the transactions relating to a work during a month, whether in First sentence: No May discuss
respect of cash, stock or other charges, should be prepared by the Sub-divisional change. whether
Officer in one of the works Abstract form. In the case of Major Estimates a separate Second sentence: delete separate account
account should be maintained for each sub-head estimated to cost not less than Rs. words from “estimated to in respect of
2,000, and in the absence of orders of the Divisional Officer to the contrary the cost not less than Rs. 2000 Major Estimate
remaining sub-heads should be lumped together. For such works and for those Minor “ are maintained.
Estimates the accounts of which the Superintending Engineer or other sanctioning An account of all the
authority may desire to be kept by sub-heads, the detailed form of Works Abstract A, transactions relating to a
Form 33, should be used. For other Minor Estimates the simpler form of Works work during a month,
Abstract B, Form 34, should be used in which the account of the final outlay is not whether in respect of cash,
kept by sub-heads. stock or other charges,
should be prepared by the
The estimate, account and completion certificate of petty works are ordinarily Divisional Officer in respect
prepared on a single form, Petty Works Requisition and Account Form 32, and of estimates in Work
separate Works Abstracts are not necessary. But when the accounts of the work Abstract Form PWA 10
involve transactions which cannot be suitably recorded in Part IV of Form 32 (e.g., exhibiting the accounts
Advance Payments, Secured Advances or Other Transactions of Contractors) the broadly under categories
accounts should be kept on the simple form of Works Abstract, Form 34. (1) Final Charges and (2)
Contigencies.
Note 1 - Percentage charge on account of Establishment, Tools and Plant, and The head “Final Charges”
Account and Audit levied on works expenditure, under Rule 4, of Appendix 5, should will also include and exhibit
not be shown in Works Abstracts and Registers of Works, though they are eventually separately charges for
included in the cost of works, vide Note 2 below paragraph 515. materials issued to
Contractors /Direct to work.
Note 2 - The Superintending Engineer may dispense with the maintenance of The estimate, account and
accounts by sub-heads for any work if he considers that the circumstances of the completion certificate of
work render such accounts useless or impossible to maintain. In such cases a copy petty works i.e. works
of the orders, specifying the reasons, should be forwarded to the Accountant costing not more than Taka
General. …… each, should be
prepared on a single form,
Petty Works Requisition

174
and Account Form 32, and
separate Works Abstracts
are not necessary.Note1--
It is deleted.
Note 2 – ‘Accountant
General’ is replaced with
‘Chief Accounts Officer’.
259. Ordinarily there should be one Works Abstract monthly for each working estimate, but Ordinarily there should be Article 102 of
if the estimate is for a large work which is divided into several sub-works, it will one Works Abstract Account Code
usually be found convenient to prepare a Works Abstract separately for each monthly for each working Volume III refers.
sub-work. estimate, but if the
estimate is for a large work
which is divided into
several sub-works, it will
usually be found
convenient to prepare a
Works Abstract separately
for each sub-work provided
that no part of an estimate
should be separated from
there, if any contract for the
execution of work
connected with it covers
also work connected with
the other parts..
II - Classification and Record of Final Charges.

(a) Estimates.

260. The division of a Major Estimate into sub-heads for the purposes of accounts is D.G Works Audit
guided usually by the classification sanctioned in the abstract of the estimate. If it is Delete words ‘a Major’ and Dte comments to
intended to purchase or supply materials and to employ labour for construction add ‘an’ before Estimate. be taken in to
separately (whether by contract or by departmental agency), the abstract of the Last sentence- Replace
account.
estimate should be so framed as to show separately for each distinct item of ‘paragraphs 10’ with
artificer’s work (1) the cost and quantity of “labour” and (2) the cost of materials. But if ‘paragraphs 11’.

175
this is not the case, e.g., when any item of work is to be executed by contract and it is No other change is
proposed to contract for the completed items of work, the abstract of the estimate proposed.
may show merely the quantity and cost of each item of work. In all cases
miscellaneous charges of a general nature, which do not pertain to any sub-head in Note-No change is
particular, may be treated as separate sub-heads, being grouped under one or more proposed.
heads, e.g., “Work-charged establishment”, “Contingencies”, etc. See paragraphs 10
and 82 of the Central Public Works Department Code.
Note - When the number of sub-heads of an estimate is large it will be found
convenient to assign a number to each sub-head and to prefix this number to the
name of the sub-head, wherever it is used on vouchers, works abstracts, registers of
works or other accounts.
Para Existing Proposed Remarks
No
261. After a Major Estimate has been sanctioned it may be decided to make a change in Retained in original.
the method originally contemplated for the execution of the work. In such a case the
original abstract should be recast in accordance with the instructions laid down in
paragraph 260. The details of cost and quantities already approved by competent
authority should be rearranged and the revised abstract should be approved by the
Divisional Officer and thereafter treated as the sanctioned abstract of the estimate for
all accounts purposes.
262. If the number of sub-heads in the working estimate for a work or sub-work is large, it Retained in original.
is permissible to break up the estimate into two or more parts, and to treat each part
as a sub-work for the purposes of accounts; but no part of an estimate can be
separated from the rest, if any contract for the execution of work connected with it
covers also work connected with the other parts. It is advisable to adopt this course if
one or more parts of a work or sub-work are completely executed long in advance of
the others and no useful purpose will be served by keeping open the accounts of the
completed parts.
263. (a) The account of each sub-head in the Works Abstract should ordinarily exhibit:- (a) No change.
(1)"amount", i.e., total charges finally classified under the subhead, (1) "amount", i.e., total
(2)"progress", i.e., total quantities executed from time to time, and charges finally classified
(3)“rate of cost”, i.e., cost per unit on the basis of the recorded “amount” and under the relevant
“progress” categories, and
(b)In the case, however, of sub-heads which have been lumped together under (2) percentage of the
paragraph 258 above, or sub-heads representing items of work which cannot be progress of work compared

176
expressed in quantities, no quantities are shown in the abstract of estimate and the with the amount technically
record of "progress" and rate of cost in the accounts is not necessary, the entries in sanctioned and time
the "amount" column being sufficient. allowed.
(c)In other cases, the “progress” and “rate of cost” should be recorded in the (3) No change.
accounts both during the progress of construction and on completion of work, but the (b) No change.
monthly record thereof under any sub-head may, during the progress of construction, (c) No change.
be dispensed with in the following cases under the written orders of the Divisional
officer which should specify reasons:
(1)If the duration of construction under the sub-head is not expected to be more than
three months.
(2)If the quantities executed are not in the same units as those specified in the
estimate or they cannot be expressed even roughly except on or towards the
completion of the work.
264. When provision is made in the abstract of estimate separately for “labour” and It is deleted.
“materials” under any sub-head, the account of the cost of all materials issued to the D.G. Works
work from stock, or by purchase, manufacture or transfer, should be kept under a Audit Dte. Has
single head entitled “Materials”, the sanctioned amount of which should be taken to suggested its
be equivalent to the aggregate provision for "materials" in the estimate. This should deletion.
be treated as a suspense head and the details of it recorded in Form 35 (vide
paragraph 248), which should accompany the Works Abstract. The “labour” divisions
only will thus appear in the Works Abstract as separate sub-heads of final outlay.
During the progress of the work, the expenditure recorded under those sub-heads will
be exclusive of the cost of materials, but on the completion of the work, the gross
cost of each sanctioned sub-head of work, inclusive of the cost of materials, should
be placed on record by making entries in the Register of Works, in the manner
indicated in paragraph 289.
265. When the sub-heads of a work are divided into “labour” and “materials” the “rate of It is deleted. D.G. Works
cost” of the labour charges relating to each subhead can be watched separately and Audit Dte. Has
the necessary control over the expenditure on materials can be exercised through the suggested its
suspense head "Materials" and the detailed statement in Form 35 supporting the deletion.
entries under that head. It is unnecessary, therefore, for purposes of financial control
over the outlay, either to record in the Works Abstract, month by month during the
progress of construction, the outlay on the materials relating to each sanctioned
sub-head of the estimate or, to strike the inclusive "rate of cost " of the whole
sub-head monthly.

177
Para Existing Proposed Remarks
No
266. The charges classified under a final sub-head should include all ordinary expenses Retained in original. No
incidental to construction. If any part of a work is pulled down and rebuilt to any change is proposed.
serious extent, the extra charges for construction should ordinarily be debited to the
sub-head concerned unless they are recoverable from the contractor under the terms
of his agreement. But if the amount involved be so large as to affect sensibly the cost
or rate of the sub-head, it may be debited to the sub-head "Contingencies" instead or,
with the sanction of competent authority, to a new sub-head additional to the original
sanctioned sub-heads of the estimate.
267. In the accounts of Major Estimates a final sub-head, entitled “Additional Charges for It is deleted. No materials are
Materials issued to Contractors” should be opened if the system of issue of materials issued to
to contractors has been adopted, and the rates charged to the contractors thereof contractors.
under paragraph 238 or 239, as the case may be, are either more or less, than the
actual cost to Government. This sub-head should bear all losses on this account and
receive credit for all profits as explained in paragraph 242. Carriage and incidental
charges in connection with the materials issued to the contractors, should also be
debited to this head, if, under paragraph 306, they are chargeable to the work.
268. If any receipts or recoveries are credited under the rules to the account of a Major Retained in original. No
Estimate, a special sub-head should be opened in the Works Abstract for the change is made .
reception of all such credits.

(b) Minor Estimates.


It is proposed to be deleted.
269. If the Superintending Engineer has desired the accounts of a Minor Estimate to be It is deleted.
kept by sub-heads (vide paragraph 258) the rules in paragraphs 260 to 267 will
apply. In the case of Minor Estimates for building, bridges and other structures, if the
transactions relating to the direct issue of materials are of sufficient importance and it
is desirable, with the object of exercising control thereon, to record their cost
separately in the accounts, the procedure prescribed in paragraph 264 in respect of
Major Estimates, may be adopted and a column opened for the suspense head
“Materials” in the Works Abstract. In all other cases the account of all final outlay on a
Minor Estimate should be kept in a single column, headed “Final charges”, in Works
Abstract, Form 34.

178
III - Suspense Accounts.

(a) General
This Section is to be deleted as there are no suspense accounts.

270. In addition to the head “Final charges”, or the final sub-heads in the case of Major It is deleted.
Estimates, a few suspense accounts are opened in Works Abstracts to record
transactions of a temporary character which are either not adjustable as final outlay in
the accounts of the works concerned or the correct classification of which cannot be
determined immediately. These accounts are:-
(1) “Materials” - for the record of the cost of materials issued direct to work,
(2) “Contractors - Advance Payments” - for the record of advance payments
and of their recoveries,
(3) “Contractors - Secured Advances” - for the record of secured advances and
of their recoveries,
(4) “Contractors - Other Transactions” for the record of all other debits or credits
to contractors awaiting settlement, and
(5) “Labourers” - for the record of unpaid wages of labourers and of their
subsequent payment.
(b) " Material " Account

271. The suspense account “Materials” has already been referred to in paragraphs 264 It is deleted.
and 269. This account should be opened in the Works Abstracts of Major Estimates if
materials are issued direct to works. It may also be opened in the case of Minor
Estimates if the transactions relating to the direct issues of materials are of sufficient
importance.
So far as Works Abstracts are concerned this account is never cleared.
Sub-divisional Officers should regard it as a temporary sub-head for the reception of
all charges on account of direct issues of materials. The responsibility for clearing the
head by transferring the charges to the final sub-heads of work when closing the
accounts of the work in the Register of Works, rests with the divisional office, vide
paragraph 289.
(c) "Contractors" and "Labourers" Accounts.

179
272. Advance payments made to a contractor under the provisions of paragraph 229 It is deleted.
should not be charged of as final outlay on the work or under any sub-head of it. A
suspense head, “Contractors - Advance Payments”, should be opened in the Works
Abstract (Form 33 or 34, as the case may be) for the record of advance payments
and their subsequent adjustment.
273. Advances made to contractors and suppliers under paragraph 228, whether on the It is deleted.
security of materials or otherwise as well as all recoverable payments made under
proper authority to labourers and others on behalf of contractors, should be treated
as advances made on account of the work concerned. They should not be charged to
the general suspense head “Miscellaneous P. W. Advances” but incorporated in the
Works Abstract as suspense transactions. The head “Contractors - Secured
Advances” is intended solely for advances made to contractors, on the security of
materials brought to site, under paragraph 228 (a), and the head "Contractors –
Other Transactions" should be used for all other transactions.
274. The head "Contractors - Other Transactions", is intended also for watching the It is deleted.
ultimate payment of the unpaid balances of contractors' accounts. Similarly, the head
“Labourers” is meant for the clearance of the unpaid wages of labourers. If a Running
Account Bill or Muster Roll is only partly paid, the total amount due thereon as value
of work done or supplies made should be brought to account in the Works Abstract
as final charges or as expenditure on the sub-heads concerned, and the amount
remaining unpaid should be shown as a minus entry in the appropriate suspense
column "Contractors - Other Transactions" or "Labourers”.
275. The forms of Works Abstracts (Forms 33 and 34) provide a column for each of the It is deleted.
suspense accounts enumerated in paragraph 270. The use of the head “Materials” is
explained in paragraph 264 and the foot-notes printed on the forms of the Works
Abstracts explain the mode of making both original and adjusting entries under the
other suspense heads.
(d) Liabilities against the Work

276. If any wages of labourers remain unpaid after the completion of a work, the accounts First sentence –No
of the work may be kept open for a period of one month, which may be extended to change. Remaining para is Article 107 of
three months at the discretion of the Divisional Officer. Thereafter the accounts of the revised as under: Account Code
work should be closed, the balance under the suspense head "Labourers" being left Thereafter, the accounts of Vol. III refers.
unadjusted. This amount should be shown in any Completion Report or Statement the work should be closed
that may prepared under the rules in paragraph 99 of the Central Public Works and the amount should be

180
Department Code, by a special remark, as a liability against the work, and it should credited to economic code D.G, Works
he excluded from the total final expenditure on the work, so as to arrive at the amount “P.W. Deposits”. If unpaid Audit Directorate
actually brought to account. wages of labourers are has not given
Note - If unpaid wages of labourers are claimed and paid subsequently to the closing claimed and paid any comments
of the accounts of a work, the payment should ordinarily be charged against a fresh subsequently to the closing on this Para.
estimate under the same head of service as the original work, a suitable note being of the accounts of a work,
recorded by the divisional office against the closing entry relating to the original workthe classification should be
in the Register of Works. Where, however, it may prove more convenient, the dealt with under the rules
accounts of the work may be reopened at the discretion of the Divisional Officer. of refund of deposits.
Note-deleted.
277. The account of a contractor should be closed as soon as his contract is completed. If Replace Words ‘head Article 106 of
he delays to receive final payment for more than one month after the final bill has Miscellaneous P.W. Account Code
been passed, a note to this effect should be recorded on the bill, the amount of the Advances’ with ‘Economic Vol. III refers.
work as passed on the bill should be incorporated in the Works Abstract on the Code 9516-P.W.D.
authority of the bill and the balance due to him should be removed from the accounts Advance’. D.G, Works
of the work by credit to the head “Public Works Deposits”, to be dealt with thereafter No other change is made. Audit Directorate
under the rules relating thereto. If the final account of a contractor shows that he has has not given
already been overpaid or that the account closes with a balance due by him, the any comments
account should be settled by a recovery in cash or otherwise; but if an immediate on this Para.
recovery is not practicable, the balance should be removed by debit to the head
“Miscellaneous P. W. Advances”.
278. Disbursing officers are responsible for keeping a strict watch over the balances under It is deleted. D.G, Works
the suspense accounts "Contractors" and “Labourers” with a view to prompt Audit Directorate
adjustment by recovery, settlement of account or detailed measurement as the case has agreed to its
may be. For this purpose the statement headed “Detail of Contractors” closing deletion.
balances, in the Works Abstract and the record of unpaid wages maintained under
paragraph 205 (e), should be examined monthly. Subject to the provisions of
paragraph 276, these accounts should be cleared before the accounts of a work can
be closed on completion.

IV - liabilities Awaiting Incorporation.

279. Liabilities are not incorporated in the accounts of works except in the following cases: (a) Delete words ‘vide
paragraph 274’. No other D.G, Works
(a) Unpaid balances of partly paid running account bills or muster rolls are change is made. Audit Directorate

181
invariably incorporated, vide paragraph 274, has suggested
no change.
(b) The value of materials received from sources other than stock, (including
manufacture), whether for issue to contractors or for issue direct to works, is
at once brought into the accounts of works even though payments to (b) Deleted.
suppliers and adjustments crediting the transfer accounts concerned, may
not be made at once, vide paragraphs 242 and 247, and

(c) Wholly unpaid muster rolls and bills of contractors and suppliers are
sometimes taken to account, vide paragraphs 276 and 277. (c) No change.

Disbursing officers are however, responsible for keeping a strict watch over all
liabilities with a view to settle them promptly. Money indisputably payable should No other change is made. .
never be left unpaid. It is no economy to postpone inevitable payments, and it is very
important to ascertain, liquidate and record the payment of all actual obligations at
the earliest possible date.
280. If any liabilities of works are incurred on behalf of contractors under the provisions of Retained in original. D.G, Works
paragraph 227, arrangements should be made for withholding sufficient balances Audit Directorate
from their bills or for making necessary recoveries from them in due course. On the has not given
analogy of the rule in paragraph 198, all records on the authority of which liabilities any comments
may be liquidated or incorporated in the accounts, should invariably specify (1) the on this Para.
full name of the work as entered in the estimate, (2) the name of the sub-head
thereof, if any and (3) the recoverable charges, if any, with the name of the contractor
or other person from whom recoverable.
V - Record of Progress.

281. Entries of "progress" in the Works Abstracts (vide paragraph 263) should be Retained in original. No Article 105 of
supported by details in the statement provided for the purpose on the reverse of the change is made. . Account Code
Works Abstract form. These details should be furnished by the Engineer or Volume III refers.
subordinate in charge of the work or by any executive officer or subordinate detailed
for the purpose, and should be based on entries already made in the measurement D.G, Works
book. Their compilation from measurement books, vouchers or other records, by Audit Directorate
members of the office establishment should not be permitted. The following points has not given
should be specially borne in mind: any comments
on this Para.

182
(i) Only "quantities" actually measured and paid for should be reported as
"progress”,

(ii) The progress reported should specify the quantities executed “up to
date”, sets of earlier measurements covered or superseded by later
ones being ignored.

(iii) The progress of an item of work should be so reported as to describe as


approximately as possible, in terms of the unit adopted, the quantities of
work executed up to the required standard.
Note - It is recognised that perfect accuracy cannot always be secured in
making intermediate reports of progress. A fairly reliable record is all that is
necessary, but if the nature of the work makes it impossible or difficult to
achieve this in practice, reports of progress may be dispensed with to cases
covered by paragraph 263.
VI – Preparation, Completion and Disposal of Works Abstracts

282. The Works Abstract should be prepared in the sub-divisional office in the first The Works Abstract should Refer to
instance. It should be posted day by day from the Cash Book and the connected bills be prepared in the sub- Article 108 of
of contractors and suppliers, cash refunds and readjustment of final charges being divisional office in the first Account Code
posted as minus entries. At the end of the month, stock and adjustment transactions instance. It should be Volume III.
should be added and, in the detailed statements provided for the purpose, quantities posted day by day from the
of work executed should be posted from measurement books or other sources and Cash Book and the D.G, Works
the closing balances of contractors' accounts should be detailed so as to prove the connected bills of Audit Directorate
correctness of the up to date totals under the suspense heads (1) Contractors - contractors and suppliers, has not given
Advance Payment, (2) Contractors - Secured Advances and (3) Contractors - Other cash refunds and any comments
Transactions. The closing balances arrived at under the suspense head “Labourers” readjustment of final on this Para.
in each case, should be agreed with the connected record of unpaid wages and its charges being posted as
correctness should be certified over the dated initials of the Sub-divisional Officer. minus entries. At the end of
The Works Abstract should then be forwarded in original to the divisional office, the month, cost of
where all necessary completing entries will be made in respect of the direct charges materials and adjustment
and adjustments made by the Divisional Officer and the Abstract checked and closed transactions should be
under the supervision of the Divisional Accountant, who should record a certificate in added and, in the detailed
the following form:- statements provided for the
purpose, quantities of work

183
“This Abstract has been checked under my supervision. I have personally executed should be posted
compared all the items in the “Details of contractors' closing balances” with the in accordance with the
Contractors' Ledger and found them correct.” instructions mentioned in
paragraph 281and the
Note 1 - The posting of stock and adjustment transactions may, if preferred, be closing balances of
done entirely in the divisional office. contractors’ suspense
account, if any, should be
Note 2 - Postings made in the sub-divisional office should be in black ink and all detailed so that progress of
postings and corrections made in the divisional office in red ink. adjustment as well as
correctness of suspense
Note 3 - Office copies of Works Abstracts need not be kept as the originals are transactions may be
returned by the divisional office after completion. Before the Works Abstracts proved and watched. The
are sent to the divisional office, the up to date totals should be entered in Works Abstract should
advance in the returns for the following month and them should be corrected, if then be forwarded in
necessary, on receipt back of the Works Abstracts from the divisional office. original to the divisional
office, where all necessary
completing entries will be
made in respect of the
direct charges and
adjustments made by the
Divisional Officer and the
Abstract checked and
closed under the
supervision of the
Divisional Accountant, who
should record a certificate
in the following form:-
“This abstract ….them
correct.”
Note 1- No change.
Note 2-No change.
Note 3- No change.

283. When finally completed in all respect, all the Works Abstracts of a month should be Retained in original. No D.G, Works
examined by the Divisional Officer and any explanations necessary called for from change is made. Audit Directorate

184
the Sub-divisional Officer. The monthly examination of the Works Abstracts is an has not given
important part of the duty of the Divisional Officer and must not be omitted. He must any comments
initial (and date) them in token of the performance of this duty. on this Para.
F - REGISTER OF WORKS.

I - Forms of Registers of Works and their Preparation.

284. (a) The permanent and collective record of the expenditure incurred in the division, (a) A permanent and Refer to Article
during a year, on each work estimated to cost more than Rs. 2,000, is the Register of collective record of the 109 of Account
Works. This record is maintained in the divisional office. expenditure incurred on all Code Volume III.
works carried out during a
(b)There are two forms of Registers of Works corresponding respectively to the two year should be maintained Amount to be
forms of Works Abstracts (Forms 33 and 34) for Major and Minor Estimates. The in the divisional office in checked up.
detailed form 40, should be used for Major Estimates and the simpler form 41, for Registers of Works, Forms
Minor Estimates. In respect of petty works no record is necessary beyond the Petty 33 and 34 (Forms
Works Requisition and Account, Form 32, which is self-explanatory but, if desired, P.W.A.11A and P.W.A. D.G, Works
expenditure on these works may be recorded in the Register of Works for Minor 11B ) in accordance with Audit Directorate
Estimates, Form 41. the instructions printed on has not given
these forms. any comments
(b)Proposed to be deleted. on this Para.
Add the following: Minor change is
These registers should be made.
posted monthly from Works
Abstracts. When Works
Abstracts are prepared,
under paragraph 259, for
the sub-works or parts of
an estimate, the
transactions relating to
each Works Abstract
should be posted
separately and an abstract
for the entire work should
be prepared on a separate

185
folio or set of folios to
compare the cost of the
work and its sub-works
with the provision in the
estimate.
Note.- The maintenance of
a register, in Form 34, is
optional.
285. The Registers of Works are posted monthly from Works Abstracts. A separate folio or The Registers of Works are
set of folios of Form 40 should be assigned to each Major Estimate, but entries posted monthly from Works
relating to two Minor Estimates can be made on a single page of Form 41. When Abstracts. A separate folio
separate Works Abstracts are prepared, under paragraphs 259 and 262, for the or set of folios of Form 40 .
sub-works or parts of a Major Estimate, the transactions relating to each Works should be assigned to each
Abstract should be posted separately and an abstract for the entire work should be Major Estimate., but entries
prepared on a separate folio or set of folios for comparing the cost of the work and its relating to two Minor
sub-works with the provision in the estimate. The following instructions should receive Estimates can be made on
special attention:- a single page of Form 41.
No other change is made.
(a) The Register of Works is not a classified account of works; for facility of
reference it should be supplied with an index which should be subdivided (a) to (b) No change is
under the prescribed heads of account classification. made.

(b) The sanctioned amount of estimate should be entered in respect of each (c) Delete words “ vide rule
work. When supplementary estimates are sanctioned, the additional 35 of Appendix 6”.
amounts sanctioned should be entered below the corresponding amounts of
the original estimate and both totalled. But when a revised estimate is
sanctioned, the account of the original estimate should be closed and the
revised estimate should be entered on a fresh folio, prominently marked
"Revised Estimate" in red ink, and a reference to the folio on which the
original estimate is to be found should he entered thereon.

(c) In the case of works for which specific appropriations are sanctioned
individually, vide rule 35 of Appendix 6 to this Code, the amount of
appropriation for the year should be noted in the register at the top of the
page, any additions or deductions made during the year being noted in the

186
same place.

(d) The blank vertical columns in Form 40 should be utilised for the final (d) No change is made.
sub-heads of the estimate and for as many of the suspense heads as may
be operated upon, but the sub-columns for “quantity” and the horizontal (e) No change is made.
columns for “rate of cost” should be left blank in respect of sub-heads for
which there are no quantities in Works Abstracts, vide paragraph 263.

(e) In Form 41 the final charges on works should be posted, in the column
“Total value of work done” and the single column “Suspense Accounts”
should embrace the transactions under all the suspense accounts.

II - Examination by Divisional Officer.

286. Before the date of submission of the monthly account to the Accountant General, the Replace ‘Accountant Refer to Article
posting of the Registers of Works should be completed and the registers should then General’ with ‘Chief 110 of Account
be laid before the Divisional Officer for review. The monthly account of each work on Accounts Officer’. Code volume III.
which there has been expenditure during the month should be initialled (and dated)
by the Divisional Officer in the column set apart for the purpose, in token of his having No other change is made. Form 39
examined the entries and found them correct. Actual as well as probable excesses, WORKS SLIP
whether in the total cost of a work or sub-head or in the rate of cost of a sub-head, seen.
should receive special attention, and Works Slips in Form 39 should be prepared and
submitted to the Superintending Engineer when necessary; vide paragraphs 34 and D.G, Works
44 of the Central Public Works Department Code. Audit Directorate
has not given
Note 1 - 1f the transactions of a division are very large, the Divisional Officer may Note 1 - ‘Accountant any comments
allow an extra period of a few days for the completion of the Registers of Works, but General’ is replaced with on this Para.
the submission of the monthly accounts to the Accountant General and the ‘Chief Accounts Officer’.
completion of the Works Abstracts (paragraph 282) should not be delayed on this
account.
Note 2 – Retained in
Note 2 - It should be seen, with special reference to works on which there have been original. No change is
only petty or no transactions during the previous two or three months, if there are made.
circumstances justifying the retarded progress of expenditure. If any such works have
been stopped or are known to be nearing completion, the delay in closing their

187
accounts should be enquired into; see also paragraph 287. If the slow progress of
expenditure is due to delays in measuring work done or in settling up bills, the cause
at work should receive attention.

III - Closing the Accounts on Completion of Work.


Revised as: Closing of accounts on completion of Works.

(a) SETTLEMENT OF LIABILITIES AND ASSETS AND CLEARANCE


OF SUSPENSE ACCOUNTS.

287. It is an object of great importance to close the accounts of works as soon as possible Retained in original. No Article 111 of
after the actual work of construction is completed, vide paragraph 46 of the Central change is made. Account Code
Public Works Department Code. If there is necessarily any delay in closing the Vol. III refers. No
accounts, it should be seen in particular that further charges are not incurred without comments by
the permission of the Divisional Officer. D.G, Works
Audit Dte.
288. Before the accounts of a work can be closed on its completion, it should be seen that Third line: Delete words Article 112 of
any adjustments of cost necessary under the rules. e.g., paragraph 52 of the Central from ‘and paragraph 7(c) Account Code
Public Works Department Code, and paragraph 7 (c) of Statement A in Appendix 2 to …..to this Code’. Vol. III refers.
this Code, have been duly made in the accounts, that all liabilities not originally Sixth line: Add words ‘,if
brought to account have either been liquidated or since brought to account and that any, under the old’ after D.G, Works
the balances under the suspense accounts “Contractors” and “Labourers” have been ‘the balances’. Audit Directorate
cleared, vide paragraphs 275 to 278. If the whole or any part of the expenditure on has not given
the work is recoverable from another department, Government, local body or any comments
individual, action should be taken to effect or complete the necessary recovery before on this Para.
the accounts of the work are closed.
289. The suspense account "Materials", should be cleared and the total cost of materials Retained in original. No suspense
should be distributed over the final sub-heads or other accounts concerned before accounts is
the accounts of a work can be closed so that, for statistical purposes, the full cost, permitted but
inclusive of the value of materials of each class of work, may be worked out and paragraph on
placed on record. This is effected in the divisional office in the following manner : Material Account
is kept. However,
(a) After orders have been passed by the Divisional Officer on the final report of D.G, Works
the value and verification of materials at site (vide paragraph 253), the Audit Directorate
action taken from time to time as to the disposal of surplus balances and to has agreed to its

188
the adjustment of discrepancies and losses should be recorded in Form 38. deletion.

(b) Petty deficiencies and surpluses held to be due to the adoption of formulae
for determining the quantities used in construction may be adjusted under
the orders of the Divisional Officer by debit or credit to the sub-heads
concerned, action being taken separately, if necessary, to make suitable
revision of the formulae in use.

(c) Shortages and losses for which any contractors are held responsible should
be adjusted by prompt recovery either in cash, or by debit to their personal
ledger accounts. If they are recoverable from other persons the debits
should be transferred to the Miscellaneous P. W. Advances account for
recovery in cash or by deduction from pay bills.

(d) Other actual losses which are irrecoverable should be written off under the
orders of competent authority, the charge being transferred to the sub-head
Contingencies, or to the sub-heads concerned, or even to a new sub-head
opened for the purpose, as may be considered suitable with due regard to
the statistical value of the recorded cost of final sub-heads of work.

(e) The cost of surplus materials which cannot be sold or transferred elsewhere
and losses on account of the sale or transfer of surplus stores at a reduced
valuation, should be adjusted by charge to the sub-heads concerned.

(f) In making notes of these adjustments in Form 38, adjustments to be


effected by debit or credit to the final sub-heads of the work should be kept
distinct from those affecting other heads of account or the accounts of other
works. Only transactions of the former class should be posted in the
columns headed “if debited to sub-heads of this work” and marked G and H
in Parts II and Ill respectively. See also paragraph 256.

(g) When Parts II and III of Form 38 are completely registered as above and
there are no more adjustments to make, Part IV of the form should be filled
up as follows:
(i) Against line 1 should be entered, by sub-heads, the total calculated

189
cost of materials used in construction, as per line B of the final report
in Form 37 referred to in paragraph 253.
(ii) Against lines 2 and 3 should be entered, item by item, the
adjustments registered in Parts II and Ill, respectively, of Form 38 in
the columns marked G and H, vide clause (f) above.
(iii) Entries against lines 1, 2 and 3 should then be totalled so as to
arrive at the total debits to be raised against the final sub-heads, by
minus debit to the suspense head “Materials”, on account of the cost
of materials relating to each.
(h) On the basis of the totals of Part IV a closing entry should then be made in
the Register of Works with the approval of the Divisional Officer, and the
inclusive rates of cost of all the sub-heads concerned should be struck,
entries being made as shown below:
Quantity. Amount.
Total ……. 1,00,000 20,000
Rate …… …….. 20
Transfer entry of cost of materials, as ……. 10,000
per Part IV of Form 38……
Inclusive cost …. …… ……. 30,000
Inclusive rate ……….. 30

290. The sub-head “Additional Charges for Materials issued to Contractors”, (paragraph Add the following in the Article 113 of
267) should receive the special attention of the Divisional Officer who should, if beginning of para:- Account Code
necessary, investigate large closing balances under this head before permitting the (a) If a material suspense Volume III refers.
accounts of the work to be closed. It is not necessary to clear this head by account existed previously,
transferring the charges booked under it to other final sub-heads, but profits or losses it should be cleared and D.G, Works
which are not clearly traceable to known differences between the rates chargeable to the total cost of materials Audit Directorate
contractors and the actual cost to Government, should not be accepted as correct should be distributed over has not given
without closer examination. the final sub-heads or other any comments
accounts concerned in on this Para.
accordance with such rules
as the Government may
lay down for the purpose.
(b) Replace words from

190
“the sub-head
……….(paragraph 267)”
with “If the sub-head
“Additional Charges for
Materials issued to
Contractors” had existed
previously, it “.
No other change made.
291. The accounts of annual maintenance estimates must be closed in the month fixed by Revised opening Article 114 of
the local Administration, under paragraph 103 of the Central Public Works paragraph and (1) as Account Code
Department Code, as the last month of the working year for the purpose. Ordinarily, it under: Volume III refers.
should be possible to complete all the repair work and to settle the accounts of The accounts of annual
contractors and other suspense accounts, before the expiry of the working year. If, in maintenance estimates
any exceptional case, any work remains to be done and, in accordance with should be closed in the D.G, Works
paragraph 104 of the Central Public Works Department Code, it is proposed to carry month fixed by Audit Directorate
it on to completion, action should be taken as under: Government, as the last has not given
month of the working year any comments
(1) The expenditure incurred in the next working year should be treated as for the purpose. Ordinarily, on this Para.
expenditure against the annual maintenance estimate for that year. it will be possible to
complete all the repair
(2) The suspense accounts of the work should be closed in the last month of work and to settle the
the working year, by transferring balances of all those accounts to the accounts of contractors
general suspense accounts “Public Works Deposits” or " Miscellaneous P. before the expiry of the
W. Advances", as the case may be, which should be relieved in the working year. If, in any
following month by re-transferring the balances to the suspense account exceptional case, any work
concerned in the accounts of the maintenance estimate for the next working remains to be done and, in
year. All unsettled liabilities, and assets should then be related as those accordance with paragraph
pertaining to the next working years estimate. 104 of the Central Public
Works Department Code, it
is proposed to carry it on to
completion, the
expenditure incurred in the
next working year should
be treated as expenditure
against the annual

191
maintenance estimate for
that year.
(2) Deleted.
(b) CLOSING ENTRIES AND REVIEW OF EXPENDITURE

292. (a) When the work is completed and the accounts of it have been settled and (a) Second line: Replace Article 115 of
written up as indicated in paragraphs 288 and 289 a double red ink line should be “19… “ with “20…” . Account Code
ruled below the final entries and a note made in red ink “Work completed in Volume III refers.
..........19….”. This note should be signed by the Divisional Officer in token of his (b) No change is made.
satisfying himself that all action has been taken under those paragraphs. It will be the
authority for treating the accounts of the work as closed, and a work should not be D.G, Works
reported as completed in the divisional accounts unless this has been placed on Audit Directorate
record. has not given
any comments
(b)If it is a Deposit Work, steps should be taken promptly to surrender the unexpected on this Para.
balance, if any, of the deposit with the approval of the Divisional Officer.
(c) EXCESSES OVER ESTIMATES

(i) Excesses passed by Divisional Officer


293. If the total expenditure on the work is in excess of the sanctioned estimate and the Retained in original. No Article 116 of
excess is passed by the Divisional Officer under his powers, the words “Excess change is made. Account Code
passed by me” should be added to the completion note recorded under paragraph Volume III refers.
292. ……….DO……
…..
(ii) Completion Reports and Statements.

294. If, however, the excess is not within the Divisional Officer's powers to deal with, a Replace1”9… “ with “20…”. Article 116 of
Detailed Completion Report in Form 44 should be prepared or the item should be Account Code
included in a consolidated Completion Statement of Works and Repairs in Form 45, Following Note is added:- Volume III refers.
as may be required, under the rule in paragraph 99 of the Central Public Works Note.- The Completion
Department Code. The completion note in the Register of Works should then be Report/Statement will be
amplified thus: “Work completed in………... 19….. Completion Report Statement submitted to competent D.G, Works
submitted with this office letter No……………, dated…………..19….”. authority in the form Audit Directorate
prescribed by Government has not given
The orders passed subsequently by higher authority on the excess reported in the in consultation with the any comments

192
Completion Report Statement should also be noted in the Register of Works to Controller General of on this Para.
complete the records. Accounts and concurrence
of the Comptroller and
Auditor General.
No other change is made.
IV - Correction of errors after closing Accounts.

295. Should an error or omission in the recorded expenditure of a work come to light after Should an error or Changes made
its accounts have been closed (see paragraph 46 of the Central Public Works omission in the recorded are shown in
Department Code), the accounts may be reopened in order to rectify the error or expenditure of a work bold.
omission unless the amount involved is not more than ten rupees in which case it will come to light after its
be sufficient to make a note of the error or omission in the relevant documents accounts have been closed Article 117 of
concerned. (see paragraph 46 of the Account Code
Central Public Works Vol. III refers.
Department Code), the
accounts may be reopened
in order to rectify the error D.G, Works
or omission unless the Audit Directorate
amount involved is not has not given
more than ten taka (or any any comments
other limit prescribed by on this Para.
Government) in which
case a note of the error
or omission should be
made in the relevant
documents concerned.
V. Schedule of Rates.
296. To facilitate the preparation of estimates, as also to serve as a guide in settling rates Retained in original. No D.G, Works
in connection with contact agreements, a schedule of rates for each kind of work change is made. Audit Directorate
commonly executed should be maintained in the division and kept up to date. It has not given
should be prepared on the basis of the rates prevailing in each locality and necessary any comments
analysis of the rates for each description of work and for the varying conditions on this Para.
thereof should, so far as may be practicable, be recorded.
The rates entered in estimates should generally agree with the scheduled rates but
where, from any cause, the latter are not considered sufficient, the deviation should

193
be explained in detail in the report on the estimate.
G.- CONTRACTORS' LEDGER.
[The rules in this section apply to all transactions with contractors in connection with the contracts or jobs undertaken by them, whether
relating to the execution of works or to the supply of materials for works.]
Word ’stock’ is deleted.
(i) Form and use of the Ledger.
297. The accounts relating to contracts should he kept in the Contractors' Ledger, Form The accounts relating to
43, a separate folio or set of folios being reserved for -all the transactions with each contracts should he kept in D.G, Works
contractor for whom a personal account is maintained, vide paragraph 298. the Contractors' Ledger, Audit Directorate
Form 43 (Form P.W.A. 12), has not given
a separate folio or set of any comments
folios being reserved for all on this Para.
the transactions with each
contractor for whom a
personal account is
maintained, vide paragraph
298.
298. A personal account should be opened in the ledger for every contractor, whether or Except in the following Changes made
not a formal contract has been entered into with him unless the-work or supply cases, a personal account are in bold.
entrusted to him is not important and no payment is made to him except on a First should be opened in the Article 119 of
and Final Bill, Form 24, on completion. If any materials are issued to the contractor or ledger for every contractor, Account Code
any payments are made on his behalf, a ledger account must be opened. whether or not a formal Volume III refers.
contract has been
executed: D.G, Works
(a)if the work or supply Audit Directorate
entrusted to him is not has not given
important and no payment any comments
is made to him except on a on this Para.
First and Final Bill, Form
24, on completion of the
work. If any materials are
issued to the contractor or
any payments are made on
his behalf, a ledger
account must be opened;

194
(b)if under the rules of
Government, a
consolidated monthly
account for “on account”
payments to petty
contractors employed on
the same work or section
of a work is prepared in
preference to a separate
bill for each payee, a
single ledger head,
“Petty Contractors”,
should be opened for the
running accounts of all
such contractors.
(ii) Posting the Ledger.

299. The Contractor's Ledger should be written up in the divisional office. It is not Retained in original. No D.G, Works
necessary for the Sub-divisional Officer to maintain a similar ledger in his office but if change is made . Audit Directorate
he maintains one the divisional office may not require him to furnish extracts has not given
therefrom. any comments
on this Para.
300. Except when a contractor's account is to be closed and the procedure prescribed in
Except when a contractor's Article 120 of
paragraph 277 is observed in respect of unpaid bills, the value of work done or account is to be closed and Account Code
supplies made by a contractor should not be credited to his account until his bill has
the procedure prescribed in Volume III refers.
been passed and payment made thereon. Debit entries in the ledger should be made paragraph 277 is observed D.G, Works
only on the basis of transactions recorded in the accounts, the postings being made
in respect of unpaid bills, Audit Directorate
from the supporting cash, stock or adjustment vouchers; liabilities not yet liquidated
the value of work done or has not given
should be excluded altogether. The value of materials, if any, issued to a contractor
supplies made by a any comments
under paragraph 238 or 239 should be debited to his account on the authority of his
contractor should not be on this Para.
acknowledgement. See paragraph 242. credited to his account until
his bill has been passed
Note - Security deposits of contractors should not be included in their personal and payment made
accounts in the ledger, vide paragraph 388. thereon. Debit entries in
the ledger should be made

195
only on the basis of
transactions recorded in
the accounts and the
postings should be made
from the supporting cash,
purchase or adjustment
vouchers; liabilities not yet
liquidated should be
excluded altogether.
The value of materials, if
any, issued to a contractor
should be debited to his
account on the authority of
his acknowledgement. Note 1. Minor
Note 1.- Security deposits change is made.
of contractors should not
be included in their
personal accounts in the
ledger, vide paragraph Note 2 is added
388. from Article 120
Note 2.-If a petty of Account Code
contractor’s account has to Vol. III.
be removed from the
combined ledger head
“Petty contractors’ account”
[vide paragraph 298(b)] to
a separate personal
account for him, the total
value of work done up to
date and the total
payments up to date
should be debited or
credited respectively, to the
“Petty contractors’ account”
and taken on to the

196
personal account as credits
and debits.
301. The form of the ledger provides for the following columns : Retained in original. No To check.
Particulars of Bill or Voucher change is made. D.G, Works
Audit Directorate
1. Date. has not given
any comments
2. Voucher No. on this Para.

3. Serial Number, if a Running Account Bill. Audit wants to


add the
Net Transactions detailed by suspense heads: Following:
i) Number of
4. Advance Payments. Work Order or
agreement.
5. Secured Advances. ii) Allocation of
funds
6. Other Transactions. iii) Tender
Number
7. Name of work or Account and particulars of transactions. iv) Estimated
amount
Gross Transactions v) Contract
amount
8. Debits. vi) Revised
estimated
9. Credits. amount

10. Total value of work or supplies. This may be


discussed.
11. Remarks.
(b)Columns 8 and 9 constitute the ledger account proper and columns 4, 5 and 6 set
forth the net effect of each posting on the three suspense heads making up the
account. Column 10 is also not, a part of the personal account but will be found
useful for the purpose of exercising a check over the continuity of bills in the case of
running accounts.

197
(c) Columns 1 to 3 and 11 require no explanation. Instructions for filling in columns 4
to 10 in the case of personal accounts are given below:

(i) Column 7.-"Name of Work, etc.” Here should be entered the full name of the work
to which the bill or voucher relates except in the case of supplier's bills, when the
name of the account concerned, Stock or Purchases, should be stated. Brief parti-
culars describing the nature of the transaction should then be added, and against the
line should then be posted, in the money columns 4, 5, 6, 8, 9 and 10, the figures
relating to that transactions only. When a deduction made from a contractor's bill for
one work is creditable to the account of another work and such credit is in connection
with his contract for the latter work, two distinct sets of entries should be made in the
ledger one for the payment made on account of the former work, and the other for the
recovery creditable to the latter, as if that recovery had been made in cash. The
second set of entries should be posted in a separate line, in columns 6 and 9, against
the name of the work concerned.
Note: If there are several contracts in connection with a work or account, the
transactions relating to each should be distinguished, preferably by quoting the
number and date of agreement.
(ii)Column 4. "Advance Payments " If tile bill is a Running Account Bill A or B
(Form 25 or 26), figure D of Account I should be posted in this column.

(iii)Column 5. " Secured Advances "- If the bill is a Running Account Bill B, Form
26, figure E of Account II should be in this column.

(iv)Column 6.---"Other Transactions"------ In the case of Running Account Bills


figure G of the Memorandum of Payments should be posted in this column. If a
payment is made on a First and Final Bill, Form 24, no entry should be made in
this column unless a recovery is made from the contractor on any account. In the
case of transactions other than these, the amount paid or recovered should be
entered.

(v)In columns, 4, 5 and 6, debits to contractors should be posted as plus


entries and credits as minus entries.

(vi) Column 8.-”Gross Transactions- Debits ------ ” If it is a Running Account

198
Bill, figure H of the Memorandum of Payments should be posted in
this column, otherwise the total amount paid or chargeable.

(vii) Column 9.-" Gross transactions-Credits” --Here should be entered the


value or work or supplies creditable to the contractor, which will be
figure F of Account I in the case of Running Account Bills.

(viii) Column 10.-- "Total value or Work or Supplies "-In the case of
Running Account Bills here should be entered the total value of work
done or supplies made up to date, as per figure A of Account I of Bill,
but before posting the bill it should be seen that the figure shown in
Account I of it as " Deduct value of work shown on previous bill"---
agrees with the last entry in column 10 of the ledger, against the work
concerned. In token of this check this last entry in column 10 should
be initialled (and dated) by tile Divisional Accountant.

III- Balancing and Reconciliation

302. The ledger accounts should be closed and balanced monthly. The closing balance of Retained in original. No D.G, Works
each personal account should he detailed so as to show, in respect of each separate change is made. Audit Directorate
work or account (Stock or Purchases), the amount outstanding, if any, under each of has not given
the three suspense accounts, (1) Advance Payments, (2).Secured Advances and (3) any comments
Other Transactions, with a quotation, in each case, of the last Running Account Bill on this Para.
and of all the vouchers supporting unadjusted outstanding under "Other
Transactions" not incorporated in the last Running Account Bill. In the case of
Running Account Bills these balances can easily be ascertained from the
Memorandum of Payments as indicated in the table below and it will be found
convenient in practice to make a note of the outstanding balances of each bill, in the
ledger, when posting the bill, so. that at the end of the month the closing balance of
the ledger account may be verified with the net result of the details already recorded:-
Serial Number Of Entry in the Memorandum Of Payment
Class of on the Bill Form

199
balance Running Account Running Account Running Account
Bill A. Bill B Bill C

(1) Advance 2 2 .....


Payments

(2) Secured ..... 3 .....


Advances

(3) Other 4 5 2
Transactions

Note - See Note below paragraph 301 (c) (i).

303. The Divisional Accountant should be held responsible for the correctness of the Retained in original. No D.G, Works
Contractors' Ledger and for securing agreement, month by month, between the change is made. Audit Directorate
balances detailed in the works abstracts and the corresponding balances of the has not given
accounts in the ledger. He should further see that there is no indication of a any comments
transaction pertaining to a running account having been settled on a form of bill not on this Para.
permitted to be used for the purpose.
304. (a) Periodically all the personal accounts in the ledger should be examined to see (1) Retained in original. No Article 122 of
that balances do not remain outstanding for a long time without justification and (2) change is made. Account Code
that, in the case of running accounts, bills are prepared at reasonable intervals. Volume III refers.
(b)Entries in column 10, "Total Value of Work or Supplies " not bearing the initials of
the Divisional Accountant recorded under paragraph 301 (c) (viii) should be reviewed D.G, Works
in particular to ascertain the cause of delay, if any, in the preparation of final bills. Audit Directorate
This examination must invariably be made before a volume of the ledger is laid aside has not given
on completion, so as to ensure that all outstanding accounts in it are carried forward any comments
to a new volume. on this Para.
IV - Scrutiny of Accounts by Contractors.

200
305. A contractor requiring a copy of his running account bill or an extract from his account Retained in original. No
in the Contractor's Ledger should be furnished with the same. He should be change is proposed. D.G, Works
encouraged to look at his account in the ledger and sign it in his account in the ledger Audit Directorate
and sign it in token of his acceptance of it. See also Note 2 below paragraph 227. has not given
any comments
on this Para.
SUNDRY RULINGS.

I - Carriage and Incidental Charges.

306. (a) The cost of carriage of stock materials to site of work, and of all carriage charges It is retained.
in connection with the movement, front place to place of other materials issued to or
provided specially for a work, should be debited direct to the account of the work, the D.G. Works
exact classification of charge being as indicated below : Audit Directorate
has agreed to its
Nature of issue of materials Economic Code Chargeable in the deletion.
account of the work
I. Issue to contractors under paragraph “Final Charges” in the case of Minor
238. Estimates and “Additional Charges for
(a) To the promised place of delivery Material issued to Contractors” in the
case of Major Estimates.
(b) Beyond the place of delivery, if The personal account of the contractor
incurred under the head: “Contractors-Other
Transactions”.
II. Issues to Contractors under ……………………..DO…………………
paragraph 239.
III. Issues Direct to Works The sub-head to which the cost of
material is debited.

(b)When surplus materials are returned from a work to stock, the cost of carriage
should be born by the work, but if they are transferred to another work, the charge
may he debited to either work as may be equitable.

(c)Incidental charges connected with the movement of materials issued to or provided

201
specially for a work or returned therefrom, should be adjusted in the same way as the
cost of carriage.

(d)In all cases the places from and to which materials are conveyed, the distance, the
quantity and the approximate weight must be stated clearly in the payment vouchers.
Para Existing Proposed Remarks
No

II - Charges for Examination of Soil.

307. The expense attendant upon the necessary examination of the soil for the Retained in original. No D.G, Works
foundations of works ordered by competent authority should be treated as outlay on change is made. Audit Directorate
works and not as a contingent charge, provision for it being made under the service has not given
head concerned in a requisition or estimate according to the sum involved. any comments
on this Para.
III - Expenditure on Inauguration Ceremonies.

308. The expenditure incurred with the sanction of competent authority on ceremonies (a) It pertains to
connected with the inauguration of important public works should be debited- irrigation. No
(a) in the case of Irrigation projects for which separate capital accounts are (a)It is deleted. irrigation projects
maintained, to the revenue account of the project. are undertaken.
(b)Retained in original. No D.G, Works
(b) in the case of other works to the contingencies of the sanctioned estimate. change is made. Audit Directorate
has agreed to its
deletion.
IV - Rates and Taxes on Buildings.

309. Municipal or other rates and taxes on public building, residential, or non-residential, Retained in original. No
when debitable to the Public Works Department as the Department in administrative change is made.
control of the building should be treated as expenditure on repairs and debited to the
maintenance estimates of the buildings concerned.
V- Execution of Works by other Departments.

310. Whenever the maintenance of any works under the administrative control of the Replace Words ‘the local
Public Works Department is entrusted to the agency of another Civil Department with Administration’ with

202
the sanction of Government, the rules of procedure applicable to expenditure ‘Government’ and
connected with the works will be such as may be laid down by the local ‘Accountant General’ with
Administration in consultation with the Accountant General subject to following ‘Controller General of
reservations: Accounts’. No other
change is made.
(1) The Civil Department should be responsible to the Public Works
Department to account for appropriation placed at its disposal.

(2) The Public Works Department should retain budgetary and financial control.

(3) The Public Works Department should retain technical control through
inspection.
VI- Execution of Government Works by Local Bodies.
311. When the Public Works Department entrusts to the agency of a District Board, or Delete Words ‘District
other local body, the maintenance of Government buildings or roads, without Board or other’.
transferring the property to the local body, the payment made to it on this account
should be treated as a payment for work done by a contractor. If lump sum payments Replace ‘Accountant
have been agreed upon, the procedure for settling the account periodically, and for General’ with “Controller
recording the cost of the works, may be simplified, with the concurrence of the General of Accounts’.
Accountant General, provided

(a) that a certificate that the work has been done in accordance with the
conditions agreed upon is placed on record by a responsible official,

(b) that if the payment is made for a number of works, expenditure on all of
which cannot be classified in the accounts under a single head of account,
the necessary detailed classification of the charge is set forth, and

(c) that, as far as possible, the liability of a year is settled within, that year (see
also paragraph 291).
See also paragraph 201.

Note 1 - These payments should not be charged to the minor head "grants-in-aid"
that head being intended for cash contributions made to local bodies in connection Note 1- Replace ‘minor
with (1) roads which are either not the property of Government, or, being such head’ with ‘economic

203
property, have been transferred to the control of a local body and (2) miscellaneous code’.
civil works, the cost of which if constructed by the Public Works Department would be
debitable to the minor head "Original Works - Buildings - Civil Works" and for the Note 2.- Replace ‘local
financial assistance given to these bodies, in the form of expenditure incurred in the Administration’ with
Public Works Department on a work constructed by that department on their behalf. ‘Administrative Ministry’ .

Note 2-The local Administration will issue orders stating who shall be treated as a
”responsible official" in each case for the purposes of proviso (a).
VII - Scope of Sanction.

312. The authority granted by a sanction to an estimate is strictly limited by the precise Retained in original. No
objects for which the estimate was intended to provide. Accordingly it is not change is made.
permissible to apply without the sanction of the competent authority, any anticipated
or actual savings whether due to the abandonment of a part of work or to any other
cause, on a sanctioned estimate or a definite project to carry out additional work not
contemplated in the original project or fairly contingent on its actual execution.
CHAPTER XI - ACCOUNTS PROCEDURE FOR LUMP-SUM CONTRACTS.
A-GENERAL.
313. In a lump-sum contract the contractor agrees to execute a complete work with all its Retained in original. No Normally it is not
contingencies in accordance with the drawings and specification for a fixed sum, the change is made. in operation.
following being its essential characteristics: The Office of the
Chief Engineer,
(i) A schedule of rates is specified in order to regulate the amount to be added PWD
to or deducted from the fixed sum on account of additions and alterations recommended
not covered by the contract. deletion of this
Chapter.
(ii) Except as provided in clause (i), no allusion is made in the contract to be Workshop on 5th
departmental estimate of the work, schedule of rates or quantities of work to March 2014
be done. decided to keep
it.
(iii) Detailed measurements of the work done are not required to be recorded
except in respect of additions and alterations.
314. The form of contract is prescribed by Government in consultation with its Law Replace the word
Officers. As the account rules herein contained are based on the assumption that the “Accountant General” with
essential conditions mentioned above will be observed in drawing up contracts, it is “Director General Works

204
necessary that, before the form is finally determined the advice of the Accountant Audit Directorate and the
General should be sought on the question whether the form proposed meets the Controller General of
requirements of audit. Accounts ”. Fifth line-Add
words “and accounts
respectively” after “audit”.
No other change is made.
B - PAYMENTS FOR WORK DONE.
315. Subject to the terms of the contract and such subsidiary instructions as may be laid, Replace word “local
down by the local Administration to ensure that the works are executed in accordance Administration” with
with the prescribed specification, plans and drawings, payments for work done are “concerned Administrative
not made to the contractor otherwise than on the certificates of the officers in charge Ministry/Division”. No other
of the work, as detailed in Paragraphs 316 and 317 below. change is made.
316. Whenever it is proposed to make any intermediate payment a certificate should be Replace word “local
given by a responsible officer of Government (not below the rank of Sub-divisional Administration” with
Officer) to the effect that, by superficial or general measurement or by some other “concerned Administrative
suitable method laid down by the local Administration (which should he specified), he Ministry/Division”. No other
had satisfied himself that the value of the work done is not less than a specified change is made.
amount in conformity with contract agreement and that, with the exception of Note.- Replace word “local
authorised additions and alterations, it has been done according to the prescribed Administration” with
drawings and specification. “concerned Administrative
Ministry/Division” and
Note - The Divisional Officer is exempted from specifying in the bill the method “Accountant General” with
employed by him investigating the value of work done. Similar exemption may be “Controller General of
allowed by the local Administration, after consultation with the Accountant General, in Accounts”. No other
case where the status and experience of the certifying officer are adequate. change is made.
317. In the case of final payments, in addition to a record of detailed measurements in Replace word “local
respect of additions and alterations, there should be a certificate of completion of the Administration” with
work according to the prescribed drawings and specification signed by the Divisional “concerned Administrative
Officer or such other officer as may be declared by the local Administration to be an Ministry/Division”. No other
experienced engineer of Government for the purpose. change is made.
Note- Replace word “local
Note- In exceptional cases, such as that of the execution of a work in a border Administration” with
country under the supervision of a responsible civil officer without the intervention of “concerned Administrative
the Public Works Department, a completion certificate signed by the civil officer Ministry/Division”. No other
concerned may be accepted, if he is empowered by the local Administration to sign it. change is made.

205
318. In order that a proper financial control may be exercised over the payments made, it Retained in original. No
is necessary that the accounts of additions and alteration should be kept quite distinct change is made.
from those of the rest of the work. There is no objection to payment for additions and
alterations being made before the completion of the work if the detailed
measurements of them have been made.
C-FORMS 0F BILLS.

319. The forms of bills used for payments in connection with lump sum contracts are The forms of bills used for Form Numbers
Forms 27-A and 27-B. payments in connection checked.
with the lump sum
contracts are Forms 27-A
and 27-B.
320. Form 27-A is intended for intermediate payments which may be made to the Retained in original. No Form Number
contractor in accordance with his contract. No details of work done need to be change is made. 27-A checked.
reproduced in the Bill, but a reference should be given to the number and page of the
Measurement Book in which the measurements of additions and alterations are
recorded.
The form provides for the 'secured advances', if any, which under paragraph 228 (a)
may be allowed to the contractor. When such advances are allowed, an indenture in
Form 31, should invariably be obtained from the contractor and a detailed account of
the materials should be kept in Part II of the bill in the manner described in
"paragraph 226. No record of the materials need be kept in the Measurement Book:
the certificate (3) printed on the bill must, however, be signed by the responsible
officer in terms of paragraph 228.
321. Form 27-B is intended for final payments made to a contractor. The details of Retained in original. No Form Number
additions and alterations alone should be given in the bill. For the rest, the certificates change is made. 27-B checked.
prescribed in paragraph 317 will be sufficient. As a further precaution, the contractor
should be required to add to his acknowledgement in his own handwriting a
statement that he has received the payment in full settlement of all demands; see,
however, Note 1 below paragraph 224 (b).
Note - The form of Final bill may be printed on yellow paper to distinguish it from that
of the running bill (see note 2 below paragraph 224 (b)).

206
Para Existing Proposed Remarks
No
D - SUBSIDIARY WORKS ACCOUNTS.
322. The instruction in Sections E and F of Chapter X, regarding the maintenance of Retained in original. No
Works Abstract and Register of Works apply mutatis mutandis to the accounts of change is made.
lump sum contracts. In the case of major estimates, the expenditure need not,
however, be booked by sub-head of work (see paragraphs 260 et. seq.) if all the
charges represent nothing but payments on a lump sum contract.
323. All 'intermediate payments' made to the contractor and so acknowledged by him are Retained in original. No
regarded as advances made to him on account of the work concerned, and are change is made.
brought to account in accordance with paragraphs 324 and 325 below.
324. Payments for measured up additions and alterations, as well as for the work covered Retained in original. No
by the lump sum for which no detail measurement are necessary, are treated like change is made.
advance payments and should be brought to account in the works accounts under
the suspense head 'Contractors Advance Payments'. This will not only simplify
accounting but will facilitate a watch over the prompt adjustment of the payments
made. Note - Retained in original.
Note - If a percentage or any other portion of the value of work done is withheld as No change is made.
security for the due fulfilment of the terms of the contract, the net amount remaining
after the deduction of the portion withheld should be entered as the advance
payment.
325. Payments other than those specified in paragraph 324 above may be either ' Secured Payments other than those
Advances' made on Form 27-A or other recoverable payments, including the value of specified in paragraph 324
material supplied, which may, have been made to the contractor or to others on his above may be either '
behalf. These should be entered in the accounts under the suspense heads ' Secured Advances' made
Contractors- Secured Advances' and ' Contractors -0ther Transactions ' respectively. on Form 27-A or other
recoverable payments,
including the value of
material supplied, which
may, have been made to
the contractor or to others
on his behalf. These
should be entered in the
accounts under the
suspense heads '

207
Contractors- Secured
Advances' and '
Contractors -0ther
Transactions ' respectively.
326. From the final bill paid to the Contractor (Form 27-B), the total advances made to him From the final bill paid to .
in the running account bills (Form 27-A) or other recoverable payments will be the Contractor (Form
deducted by short payment from the total value of work done, and the recoveries so 27-B), the total advances
made will be shown as minus figures under the suspense heads concerned, in which made to him in the running
the plus figures will already be outstanding. account bills (Form 27-A)
or other recoverable
payments will be deducted
by short payment from the
total value of work done,
and the recoveries so
made will be shown as
minus figures under the
suspense heads
concerned, in which the
plus figures will already be
outstanding.
E. –CONTRACORS’ LEDGER.
327. Accounting of the transactions relating to lump-sum contracts should be maintained Accounting of the Form Number
in the contractors' ledger, -Form 43, in the manner described in section "G" of transactions relating to checked.
Chapter X, subject to the following subsidiary instructions. lump-sum contracts should
be maintained in the
contractors' ledger, -Form
43, in the manner
described in section "G" of
Chapter X, subject to the
following subsidiary
instructions.
328. As all 'intermediate payments' made on Form 27-A are regarded as advances, no As all 'intermediate Form Number
figure therefrom will be posted in column 9 ' which is intended to show the amount payments' made on Form checked.
creditable to contractors' account on account of the value of work done. The first and 27-A are regarded as
last entry which will appear in this column will be the figure ”F" given in Part I of tile advances, no figure

208
final bill form 27-B. Column 10 need not be posted at all. therefrom will be posted in
column 9 ' which is
intended to show the
amount creditable to
contractors' account on
account of the value of
work done. The first and
last entry which will appear
in this column will be the
figure ”F" given in Part I of
tile final bill form 27-B.
Column 10 need not be
posted at all.
329. Figures for posting the other columns 4, 5, 6 and 8, are indicated in the bills (Forms Figures for posting the
27-A and 27-B) by the same distinguishing letters D, E, G and H respectively, which other columns 4, 5, 6 and
have been used to denote the corresponding entries in the ordinary bill Forms 25, 26 8, are indicated in the bills
and 27. (Forms 27-A and 27-B) by
the same distinguishing
letters D, E, G and H
respectively, which have
been used to denote the
corresponding entries in
the ordinary bill Forms 25,
26 and 27.
CHAPTER XII-MANUFACTURE ACCOUNTS.

A.--INTRODUCTORY.

Workshop on 5th March 2014 recommended its retention.


330. When materials are manufactured departmentally, either for the general requirements Retained in original. No No manufacture
of works or for a particular work, a separate account, called a manufacture Account, change is made. accounts are
must be kept of the transactions connected with each manufacture. See also kept.
paragraph 376. Retained in Final
Draft.
331. The detailed accounts of the expenditure on a manufacture are maintained in the Retained in original. No .......do.......

209
same way as the accounts of a work and, in addition, an account is kept of the change is made.
quantities and values of the products of the manufacture. The two sections of the
accounts are known, respectively, as the "operation" and the “out turn" accounts.

332. The ordinary forms of the Registers of works are unsuitable for recording the Retained in original. No .......do.......
progress of the transactions of a manufacture. Form 42, Register of Manufacture, change is made.
should be used instead.

333. It is essential that the accounts of a manufacture shall not remain open indefinitely. If Retained in original. No .......do.......
the operations are seasonal, the accounts of each season should be kept separate change is made.
and closed as soon as the operations are closed. In cases in which operations are
continuous, the accounts must nevertheless be closed periodically, but at least once
a year.
B - OPERATION CHARGES.

334. A Manufacture Account is debited directly with (1) the value of raw materials issued Retained in original. No
from stock or obtained otherwise, (2) the cost of the labour employed, and (3) other change is made. .......do.......
incidental charges connected with the operations.
335. The following directions apply to certain special incidental charges: Retained in original. No
change is made.
(a)Capital charges such as the cost of lands, kilns, special plant, etc., incurred in
connection with a manufacture which does not extend beyond a single season, are
debited wholly to the account of the manufacture.
(b)Capital charges in connection with a manufacture extending over more than one
season should be debited in the first instance, to a special account under the
sub-head "Land, Kilns, etc" of the Stock account. This account should also be debited
with the cost of repairs and renewals of the kilns, etc. All these charges should be
recovered in suitable instalments by debit to the "operation" accounts of the several
seasons the number of instalments and the amount chargeable for each season
being determined on the merits of each case under the orders of competent
authority.
Note 1 - The decision as to the suitable instalments whereby the "Land Kilns, etc."
account is to be cleared periodically, as given by the authority sanctioning the initial
charge, should be recorded in the Register of Stock, Form 12, and not deviated from
without the further orders of that authority.

210
Note 2 - When the land, kilns, plant, etc., acquired for departmental manufacture
operations are leased to a contractor of the division or other person, the rent charged
should be credited to this special account and not to Revenue.
(c)If the manufacture is undertaken on behalf of other divisions, departments or
Governments or of local bodies or individuals, a charge should be made on account
of establishment and tools and plant, if leviable under the rules, vide Appendix 5 for
outlay on works undertaken on their behalf.
(d)Save as provided in clause (c) above, no charge is permissible on account of the
general establishment and ordinary tools and plant charges, or on account of interest
on the capital cost of the land, kilns, plant, etc; though all these charges should be
included in any pro forma accounts of the manufacture operations of the division,
which may be prepared under the orders of the local Administration, with a view to
compare the cost of articles manufactured departmentally with the rates charged by
suppliers.
336. The accounts of road metal digging are not treated as manufacture accounts, but the Retained in original. No
charges connected with land and quarries acquired for such operations should be change is made.
dealt with in accordance with paragraph 165.
C - VALUE OF OUTTURN.

337. A manufacture account is credited with the values of the manufactured articles and of Retained in original. No
the surplus materials sold or otherwise disposed of (paragraph 251). change is made.
338. The outturn account referred to in paragraph 331 should show, month by month, the Retained in original. No
quantities and values of each class of articles manufactured, compared with the change is made.
corresponding figures shown in the estimate (if any). The detailed account for each
month should be prepared in Form 36, Outturn Statement of Manufacture, and
should be attached to the Works Abstract for the operation.
339. The rates for valuing manufactured articles should be so fixed as to represent, as Retained in original. No
accurately as possible, the actual cost of manufacture per unit, but should not exceed change is made.
the market, rates.
D - GENERAL ACCOUNT.
340. A Manufacture Account is essentially a suspense account, as the cost of the Retained in original. No
operations cannot be cleared finally until they are closed. Manufacture transactions change is made.
are, therefore, recorded under a distinct sub-head, called "Manufacture" of the Stock
suspense account.
341. In the Stock accounts, the manufacture transactions should be recorded thus: Retained in original. No

211
(a)"Operation" charges should he shown as receipt of Stock under the sub-head change is made.
"Manufacture". Charges representing value of Stock materials issued to manufacture
being simultaneously treated as issues of Stock under the sub-heads concerned.
(b)All outturn should first be brought formally on the Stock account, by crediting its
value to "Manufacture" and simultaneously showing the articles as receipts, of Stock
under the sub-heads concerned.
Note1-If the rate at which any article of outturn, manufactured for a particular work, is
valued, turns out to be different from the Issue Rate of a similar article already in
stock, the value of the two articles may he averaged for the purpose of
stock-accounts, allowance being made necessarily for the different qualities at the
different values.
Note 2-No Supervision charges is leviable in respect of materials manufactured on
behalf of other division, departments, Governments, local bodies and individuals,
which are formally passed through the Stock account under this paragraph. See also
paragraph 335 (c).
342. Retained in original. No
The difference between the "operation" and "outturn" should be adjusted under the change is made.
orders of competent authority before the accounts of a manufacture are closed. If the
orders issued have the effect of enhancing or lowering the value of the outturn
already brought to account, the adjustment will he made by a suitable entry (without
any fresh quantities) in the Outturn Statement. Form 36; in other cases, the loss or
gain, as the case may be, should be taken to the expenditure or revenue head
concerned by a regular transfer entry, which will affect the "operation" account only.
In all cases, the total "operation" and "outturn" should equal each other on closing the
Manufacture Account. See also, paragraph 123, Note 2).

CHAPTER XIII - SUSPENSE ACCOUNTS.


th
Workshop held on 5 March 2014 agreed to delete this Chapter.

A - INTRODUCTORY.

Entire Chapter on Suspense Accounts is deleted.


343. The account of the minor head "Suspense", sub-divided into as many of the five Workshop held on 5th .
heads named below as may be required, is kept in each division under a single major March 2014 agreed to Workshop held
head of expenditure unless Government has directed otherwise:--(1) Purchases, (2) delete this Chapter & on 5th March

212
Stock, (3) Miscellaneous P. W. advances, (4) London Stores, and (5) Workshop hence this paragraph is 2014 agreed to
Suspense. These heads are of a temporary character and all transactions recorded deleted. delete this
under them, are ultimately removed either by payment, or recovery, in cash, or by Chapter & hence
adjustment. The transactions, therefore, consist of both debits and credits, the latter this paragraph is
being treated as reduction of expenditure when making up the account of the major deleted.
head.
B - PURCHASES.

344. When materials are received from a supplier or from another division or department, Workshop held on 5th
their value should be credited to Purchases March 2014 agreed to
(i)immediately on their receipt, if they have been received for a specific work, so that, delete this Chapter &
per contra, the cost may be included at once in the accounts of the work and those hence this paragraph is
accounts, as well as the connected subsidiary accounts, may take cognisance of the deleted.
receipt of materials at the earliest opportunity (see paragraph 242 and 247) and
(ii)on closing the accounts of the month, if they have been received for stock and
payment has not been made for them during the month, so as to secure agreement
between the quantity and value accounts (see paragraph 113).
345. When the actual value of the materials is not known, an estimated figure should be ……………DO……………
adopted, any difference being adjusted, as soon as known, by a plus or a minus
credit to Purchases, as the case may be. See also Note below paragraph 346.
346. When the price of the materials is paid or adjusted by transfer, the payment should ……………DO……………
be debited to Purchases, and the outstanding credit thus cleared.
Note.- If the amount admitted in payment exceeds the amount credited to Purchases,
the difference should be charged direct to Stock or to the work concerned.
347. Unclaimed balances in the Purchases account should be dealt with in accordance Workshop held on 5th
with the procedure prescribed for Deposit balances in paragraph 399. Paragraph 400 March 2014 agreed to
regarding the repayment of lapsed deposits applies mutatis mutandis to repayments delete this Chapter &
of lapsed balances of Purchases. hence this paragraph is
deleted.
348. The account of this head should be kept in Form 67, Suspense Register, the details ……………DO……………
being recorded in a Separate set of folios for each of the two headings (1) Purchases
for stocks, and (2) Purchases for specific works.

C.--STOCK.

213
349. The head "Stock" is opened in all divisions in which stocks of materials are ……………DO……………
maintained for general purposes, vide paragraph 125 of the Central Public Works
Department Code. In divisions in which no stocks are maintained, this account should
be opened only when any manufacture operations are undertaken.

350. The money limit for the stock reserve of the division, prescribed by the local ……………DO……………
Administration, vide paragraph 125 of the Central Public Works Department Code, is
meant to be applied to the value of material acquired or manufactured for stock
purposes only. Excesses over this limit are, therefore, permissible only when caused
by unadjusted expenditure on manufacture operations connected with specific
sanctioned works.
351. The account head "stock" is debited with all expenditure connected with the ……………DO……………
acquisition of stock materials and with all manufacture operations and with the
expenditure incurred on storage. It is credited with the value of materials issued to
works or sold, transferred or otherwise disposed of, and the balance of the account
will represent, the book value of the materials in Stock plus the unadjusted charges,
etc. connected with manufacture, plus the unadjusted expenditure on storage.
352. The sub-heads of the Stock account are:-(1) Small Stores, (2) Building Materials, (3) ……………DO……………
Timber, (4) Metals, (5) Fuel. (6) Painters stores, (7) House fittings, (8) Miscellaneous
Stores, (9) Land, Kilns, etc., (10) Manufacture, and (11) Storage. Nos. (1) to (8) may
be replaced locally by other suitable heads, if necessary.
353. (a) The general account of the receipts, issues and balances of, the suspense ……………DO……………
head "Stock" should be maintained in the Suspense Register, Form 67. A separate
account should be kept in respect of each sub-head, the transactions of the several
sub-divisions being detailed therein as separate items and the totals of all
sub-divisions as another. Transfers within the division should be accounted for
against a single item "Deduct-Transfers within Division", before the total for the entire
head "Stock" is struck.
Note - The clearance of balances under "Transfers within Division" should receive
special attention.
(b)The subsidiary accounts of Stock are described in Chapters VII and XII.
354. The balance under the sub-head “storage" at the end of a year should be adjusted Workshop held on 5th
finally, vide paragraph 135, on closing the accounts of that year as a "surplus" or March 2014 agreed to
"deficit", i.e.; as profit or loss on stock, according as it is a minus or plus balance, and delete this Chapter &
should not be carried forward to the following year. hence this paragraph is

214
deleted.
D - MISCELLANEOUS.P. W. ADVANCES.

355. Transactions recorded under the head "Miscellaneous P. W. Advances" are divided Workshop held
into four classes: It is deleted. on 5th March
2014 agreed to
(1) Sales on credit. delete this
Section & hence
(2) Expenditure incurred on Deposit Works in excess of deposit received. this paragraph is
deleted.
(3) Losses, retrenchments, errors etc.

(4) Other items.

Note 1 - No charges should be, debited to this head on the ground of absence or
insufficiency of sanction or appropriation except as provided in item (2).

Note 2 - Personal advances drawn from the treasury, and audit retrenchments made
from bills cashed direct at the treasury, do not appear in the accounts of divisional
offices. Advances made to contractors appear in the accounts of works.

356. When stores of any kind are sold on credit, their value (plus, if recoverable, the It is deleted. Workshop held
Supervision charges referred to in paragraph 127 of the Central Public Works on 5th March
Department Code) should be debited to Miscellaneous P. W. Advances under the 2014 agreed to
sub-head "Sales on credit", so that (1) the accounts of Stock or works from which the delete this
materials are issued may be kept correctly, and (2) the recovery of the value from the Chapter & hence
local body or individual concerned may be watched through the regular accounts this paragraph is
Note.- In each case there must be authority for the sale on credit. deleted.
357. Outlay on Deposit Works is required to be limited to the amounts of deposits It is deleted. Workshop held
received. Any expenditure on deposit works incurred in excess of the amount on 5th March
deposited is chargeable to Miscellaneous P. W. Advances pending recovery, to effect 2014 agreed to
which action should be taken at once. See paragraph 361. delete this
Chapter & hence
this paragraph is
deleted.

215
358. Under the heading "Losses, retrenchments, errors, etc.", appear the following: It is deleted. ……….DO……
(a) Deficiencies in cash or stock. …..
(b) Actual losses of cash or stock.
(c) Errors in accounts awaiting adjustment.
(d) Retrenchments and losses of other kinds recoverable from Government servants.

359. The head 'Other items' is meant for all debits, the allocation of which is not known or It is deleted. ……….DO……
which cannot be adjusted until recovery or settlement is effected or write-off ordered. …..
The following are cited as examples:- (1) debits, the classifications of which cannot
be determined, at once, (2) recoverable debits not pertaining to the accounts of a
work, and (3) recoverable outstanding appertaining to works, the accounts of which
are closed (vide paragraph 277 and 291).
Note - The share of municipal taxes paid by Government on behalf of tenants of
Government buildings should be debited to this head pending recovery.
360. Items in the "Miscellaneous P. W. Advances" account are cleared either by actual It is deleted. ……….DO……
recovery or by transfer, under proper sanction or authority, to some other head of …..
account. Items or balances which may become irrecoverable should not be so
transferred until ordered to be written off.
361. The detailed accounts of this head should be kept in Form 67, Suspense Register. It is deleted. ……….DO……
For items failing under the class "Expenditure incurred on Deposit Works in excess of …..
deposits received" details are not necessary, as these are recorded in the Schedule
of Deposit Works, Form 65. For each of the other three classes of items, a separate
set of folios should be reserved, and all the items under each class should be
detailed so that their clearance may be watched individually. An abstract should be
prepared to show the totals of all the classes.
E-LONDON STORES.
This Sub-Section is to be deleted.

362. The head "London Stores" is the suspense head through which are passed all Workshop held
transactions connected with stores obtained through the High Commissioner for It is deleted. on 5th March
Pakistan in the U.K. The objects of this account are (i) that the stores received from 2014 agreed to
England are brought on the accounts of Stock or works immediately on their receipt, delete this
without waiting for the debit for the payments made in England by the High Section & hence
Commissioner (ii) that when the debit precedes the stores the receipt of the latter is this paragraph is
watched, and -(iii) that in all cases agreement is secured between the debit to Stock deleted.

216
or works, and the payments made in England.
363. When the stores arrive, this head should be credited, and the accounts of the works Workshop held
concerned or Stock should be debited, with the cost of the quantities actually It is deleted. on 5th March
received, the amount being determined by, converting the invoiced sterling value into 2014 agreed to
rupees at the official rate of exchange (which will be communicated by the delete this
Accountant General) for the month in which the Payment was made in England. Section & hence
this paragraph is
Note - If the month of Payment is not known the average rate of exchange for the deleted.
month in which the store were despatched should be adopted provisionally, subject
to adjustment on receipt, of the debit for payment.

364. When the debit for the payments for stores made in England which will be calculated …………..DO……………… ………DO………
in rupees at the official rate of exchange for the month of payments, is received from ..
the Accountant General, the head London Stores should be debited and the head
Public Works Remittances credited.
365. Charges in Pakistan (e.g.; balance of sea-freight and carriage and incidental …………..DO……………… ………DO………
charges) should be debited direct to Stock or works concerned unless incurred prior ..
to the arrival of the stores in the division, in which case they should be debited to
London Stores, and on receipt of the stores the debit should be transferred to the
relevant accounts of works or Stock, when making the adjustment of cost as laid
down in paragraph 363.
366. A surcharge at the rate fixed by Government from time to time, to cover departmental Workshop held
expenses and marine insurance is added by the High Commissioner for Pakistan in …………..DO……………… on 5th March
the U. K. to the invoiced price (including freight) of all European Stores obtained …. 2014 agreed to
through him by Provincial Governments, Commercial Departments, including delete this
Irrigation Works, Government commercial undertaking, Local Funds. States, private Section & hence
individuals, etc., in calculating the debitable to or recoverable from these various this paragraph is
sources. deleted.

Note 1 - When under special arrangements the contractor undertakes to deliver


stores at a Pakistani port and not at the Stores office in London, the surcharge
leviable will be only for departmental charges.

Note 2 - The extra charge for marine insurance covers the risk of losses during the
voyage to Pakistan and not losses between the ship's side and the shore.

217
Note 3 - The adjustment of the surcharge is made by the High Commissioner for
Pakistan, in the U. K. A similar extra charge should be made in Pakistan for stores
imported from England for the Central Government but eventually transferred to Pro-
vincial Governments, etc. In such cases the amount of the surcharge should be
credited in the Central section of the accounts under "XLVI -
Miscellaneous-Miscellaneous-Percentage chargeable on European Stores for
Provincial Governments, etc".

Note 4- In making recoveries from the agents of vessels on account of short


deliveries of stores the surcharge should not be added to the invoiced value of the
stores (including freight).
367. The balances at credit of this head represent the value of stores received for which It is deleted. ...……..DO……
no debits for payments in England have come to hand and debit balances indicate …
payments for stores which have not yet been received. All balances should be
watched with a view to early clearance, special reference being made at once to the
Accountant General in respect of each item of the former class.
368. Balances due to short deliveries, etc., which cannot be cleared by recovery of cost ………………..DO………… ...……..DO……
are not adjustable until their write-off has been sanctioned by competent authority. …

369. The transactions under this head should be recorded in detail in a monthly schedule, ………………..DO………… ...……..DO……
Form 71, Schedule of London Stores. …

370. Indents on the High Commissioner for Pakistan in the U. K., should indicate the ………………..DO………… ...……..DO……
detailed classification of the charge which in the case of the Public Works …
Department, is always the head "Charges in England-Stores for Pakistan"
subordinate to the major head under which the suspense head "London Stores" of
the. division is classified: see paragraph 343.In each case the following particulars
should be added:-

(1) whether the charges are debitable to Central-Civil,

(2) whether the expenditure is "charged" (non-voted) or "voted".Thus, in a


division, in which the London Stores account is kept under the major head
"50-Civil Works", an indent for stores required partly for Works of

218
Government and party, for Deposit Works, will be classified as shown
below:-
50.-Civil Works-Changes in England-Stores for Pakistan.
Central-Civil.
Voted.
F - WORKSHOP SUSPENSE.

371. When a workshop has been established, the accounts of which are kept in It is deleted. Workshop held
accordance with the rules in Chapter XIV, all direct outlay on the jobs executed and on 5th March
on other operations of the workshop is passed through the suspense head 2014 agreed to
"Workshop Suspense" and a separate account is kept under it of each job or delete this
operation, so that all charges relating to each, may be collected and charges of a Section & hence
general nature may be suitably distributed over all the jobs or operations affected this paragraph is
before the total cost recoverable is determined. deleted.
372. The recorded expenditure on a job is removed from the suspense head only when It is deleted. ………..DO……
and to the extent that an adjustment is affected against the deposit received or ….
against the service or other head concerned, vide paragraph 383. This removal is
effected by a credit to the account of the job. But when any charges are transferred
from one job or operation to another, the transfer should be made by plus and minus
debit entries.
373. On the completion of a job, all outstanding charges on it must be debited, as soon as It is deleted. ………DO………
possible, to the head concerned but in cases where this cannot be done as in the …
case of expenditure incurred in excess of the deposit received, the unadjusted
amount should be transferred to the head "Miscellaneous P. W. Advances" pending
settlement.
374. The detailed account of the transactions under this head should be kept in a suitable It is deleted.
form prescribed in accordance with the rule in paragraph 377; the object being to ………..DO……
maintain an account showing the cost of each job or operation and its adjustment ….
from time to time.

219
Para Existing Proposed Remarks
No
CHAPTER XIV - WORKSHOP ACCOUNTS. Workshop on 5th March 2014 decided to retain this
Chapter.

A - INTRODUCTORY.

375. The accounts to be kept in a workshop depend on the extent of the operations and Retained in original. There are many
the size of the shops. Workshops
Divisions in
RHD.
376. When there is a small shop in a division for the execution of repairs to tools and plant Retained in original. Workshop on 5th
or of small manufacture jobs, the accounts of works executed in such shops should March 2014
be kept in the forms prescribed for repair works or manufacture operations, as the decided to retain
case may be. this Chapter.
377. Larger workshops, with special plant or machinery are treated as separate Replace ‘local ………DO……
sub-divisions or divisions, for account purpose. When such workshops are of the Administration’ with
character of quasi-commercial undertakings the system of accounts will be that ‘Administrative Ministry ’
prescribed locally for similar undertakings. When they are run mainly for departmental and ‘Accountant General’
purposes, the accounts should be kept in accordance with the instructions laid down with ‘Controller General of
in this chapter. In either case the exact forms to be used and the procedure to be Accounts and concurrence
observed will be settled by the local Administration in respect of each workshop in of the Comptroller and
consultation with the Accountant General. Auditor General’.
378. For every job there must be an estimate of cost (providing for all charges, including Delete words in bracket ………DO……
the prescribed percentages for indirect charges vide paragraph 384) sanctioned by ‘including the prescribed
competent authority and accepted by the indenting officer, local body or individual: percentages for indirect
see also paragraph 379. The amount to be realised from the indenting party will, charges vide paragraph
however, be based on the actual cost including indirect charges, though the 384’
authorised limit of cost, which the officer in charge of the workshop may incur without
further authority, is that shown in the accepted estimate.
Note - If the execution of a job for another division, department or Government is
likely to extend beyond one financial year, the limit of the cost which may be incurred
in each official year should also be settled beforehand.
379. No work should be undertaken for municipalities or private parties before the whole Replace "Miscellaneous P. ………DO…….
estimated cost, including all charges for supervision, profit, etc., that may, be leviable W. Advances" with ‘P.W.D.

220
under the rules for the time being in force, has been paid to the Divisional Officer, or Advances’.
into a treasury to the credit of the Public Works Department. This rule may be relaxed
at the discretion of the Divisional Officer, or Superintendent of the workshop, in the
case of Government officers where full recovery is not open to doubt. In such cases a
rough estimate of the probable cost must be prepared in advance and the officer
concerned required to give an undertaking that he agrees to pay the actual charge in
full on completion of the work. The full expenditure incurred must be deducted from
the officer's pay for the following month. In all cases prior work being put in and, an
undertaking should be procured from the party concerned that it will not hold the
department responsible for loss by fire or theft or any other factor which could not be
foreseen, when the estimate was prepared. In cases where it is found that the
original estimate is likely to be appreciably exceeded, a revised estimate should be
prepared and the procedure outlined above adopted. The cost of the operations
should be charged monthly to the head "Miscellaneous P. W. Advances", pending
recovery.
B - DIRECT AND INDIRECT CHARGES.
380. Receipt and expenditure transactions in connection with the workshops are brought
to account as follows: (a) It is proposed to be
(a)Where capital accounts are kept of a workshop intended mainly for the needs of deleted.
the Irrigation Branch (i.e., if the workshop is to be regarded as being on a
quasi-commercial basis), the capital expenditure should be recorded under the
relevant division and sub-division of the major head 68. Receipts representing
recoveries of capital expenditure will be taken in reduction of such expenditure, while (b) & (c): Retained except
revenue receipts and working expenses will be booked under the minor beads, classification..
opened under the corresponding division and sub-division of the major head XVII,
divided so as to meet the requirements of the Pro forma accounts of the shop (vide
paragraph 386).
Note-The procedure described above will apply mutatis mutandis if to the
transactions of a workshop established for any other system or project for which
regular capital accounts are kept.
(b)Where capital accounts are kept of a workshop intended mainly for the needs of
the Civil Works Branch, all expenditure incurred upon it, whether of the nature of
capital or of working expenses, should be recorded under the major head 50.
Recoveries of capital expenditure will be taken in reduction of such expenditure;
revenue receipt will be booked under the minor head, opened under the major head

221
XXXlX, entitled "Receipts from Workshops", divided so as to meet the requirements
of the Pro-forma accounts of the shop.
(c)Where no capital accounts are kept of a workshop for which ever branch intended,
all expenditure should be booked under the major head 18 or 50, as the case may
be, and all receipts, whether "recoveries of expenditure" or "revenue receipts", under
the minor head "Miscellaneous" of the corresponding revenue head XVIII or XXXIX.
381. All Capital charges on buildings, plant and machinery and stock materials, and all Replace ‘major head’ with
charges incurred on their maintenance and on the upkeep of the necessary general ‘Functional and
establishment, should be accounted for as ordinary Public Works transactions under Operational Codes’
the major head concerned, in accordance with the preceding paragraph and under No other change is made.
the general instructions of other Chapters of this Code. These are charges which
neither pertain to any individual job executed in the shops, nor are capable of direct
apportionment amongst all the jobs, and are, therefore, met out of the grants of the
Department the distribution of such charges over individual jobs being made in
accordance with the rule in paragraph 384.
382. All other expenses connected with the operations of a workshop are debitable to the Retained.
jobs concerned, and should therefore be accounted for under the suspense head
"Workshop Suspense" vide paragraphs 371 to 374. The charges pertaining
exclusively to any job should be debited to it at once, and those of a general nature
should be treated, in the first instance, as general charges (under one or more
suitable headings) and apportioned subsequently amongst the jobs concerned in
accordance with a definite procedure.
Note 1.-This paragraph does not apply to incidental charges connected with the stock
of materials which should be dealt with under paragraph 381 and 124.
Note 2- All liabilities should be taken into account even though undisbursed, so that
the general charges may be correctly allocated month by month, and the recorded
expenditure on each job may represent, as far as possible, the actual cost up to date.
383. In the case of jobs of all classes, the cost of operations should be cleared or adjusted Retained.
in transfer paragraph 372, as the case may be, month by month, but in the following
cases the accounts of a job may he settled once a year in March, or in an earlier
month if the job is completed earlier (vide paragraph 373):

(a) When the total, cost during the year is not larger than Rs. 500.
(b) When the monthly settlement of account is inconvenient to the indenting
division, department or Government.

222
Note.-When the estimated cost of a job is recovered in advance, it should be kept in
deposit in the first instance, and the adjustments of actual cost made under this
paragraph,. should be effected against the deposit, the unexpended balance being
refunded only when the job is completed and the account of it settled.
384. In addition to the direct charges referred to in paragraph 382, the account of each job Retained.
should be debited, not through the Workshop Suspense account but directly under
the head of account concerned, with suitable percentages determined by the local
Administration, in consultation with the Accountant General, to cover the indirect
charges enumerated below:-
(a) Supervision charges under paragraph 127 of the Central Public Works
Department Code.
(b) Interest on the capital cost of buildings, plant and machinery.
(c) Maintenance charges of buildings, plant and machinery.
(d) Depreciation of buildings, plant and machinery.
(e) Establishment charges (including 1 per cent. on account of Audit and
Accounts Establishment): see rule 6 of Appendix 5.
See also paragraph 381.
The percentage for Supervision charges should be calculated on the value of
materials issued to each job. The other charges are ordinarily calculated on the total
cost of labour and stores pertaining to the job. It is usual to charge a further
percentage on account of profit except in the cast of jobs executed for other divisions
of Government.
Note -The percentage realised on account of establishment charges is treated as
reduction of expenditure or as revenue receipts, as the case may be, in accordance
with, the provisions of Rule 8 of Appendix 5 and Statement E of Appendix 2. All other
percentages are treated as revenue receipts.
385. The indirect charges referred to in paragraph 384 should be brought to account Retained in original..
whenever the settlement of the account of direct charges is effected under paragraph
383.
C - ANNUAL ACCOUNT AND REVIEW. .Workshop on 5th March 2014 decided to delete this Section.
386. Annually, Pro forma accounts of each workshop should be prepared, consisting of- It is deleted. .Workshop on 5th
(i)the Capital Account, showing the values (after making due Allowances for March 2014
depreciation) of the buildings, machinery and plant, and stock, and the outstanding decided to delete
balance of the Workshop Suspense Account. this paragraph.
(ii)the Outturn Account showing, in such detail as may be necessary, the charges on

223
labour and stores, and the general and indirect charges, and
(iii)the Profit and Loss Account, showing on the one side the actual working liabilities
of the year, e.g., (a) interest Calculated on the mean capital of the year under all the
heads named in (i) above, (b) the actual maintenance charges of buildings and
machinery and plant, (c) depreciation of buildings, machinery and plant calculated on
the capital value thereof and (d) general establishment charges plus (1) a suitable
addition thereto on account of leave, and pensionary charges and (2) one percent for
audit and accounts establishment, only on such jobs in respect of which this
percentage is not credited to the major head "26-Audit" or "XLVI-- Miscellaneous --
Fees for Government Audit" in the regular accounts (vide rule 7 of Statement E of
Appendix 2); and on the other side the percentage charges made under paragraph
384; excluding the 1 per cent for audit and accounts establishment credited to
"26-Audit" or "XLVI-Miscellaneous-- Fees for Government Audit".
Note.-The Stock account should be treated as a part of the Workshop account only if,
and to the extent, the reserve stock is declared by the local Administration to be part
and parcel of the shops. When the whole or part of a stock is merely an adjustment to
a workshop, neither the interest, charges on it nor the losses or gains (including
supervision charges) arising out of it, should appear in the Profit and Loss account of
the workshop.
387. Subject to such directions as may be given by the Auditor General in this behalf, the It is deleted. .Workshop on 5th
Accountant General will review the annual accounts of a workshop, in consultation March 2014
with the officer in charge of it, and report to the local Administration on its financial decided to delete
working, specially bringing out the necessity, or otherwise, of revising the this paragraph.
percentages fixed for the several charges referred to in paragraph 384 above.
Note - To facilitate the review of percentages it will be found convenient to show in
the Profit and Loss account, not only the figures of the year but also the progressive
figures of the year but also the progressive figures of the year commencing from a
suitable date.
Para Existing Proposed Remarks
No
CHAPTER XV - DEPOSITS.

A - INTRODUCTORY.

388. Deposits transactions of the Public Works Department are of two kinds: Deposits transactions of There are no

224
the Public Works interest-bearing
I - Public Works Deposits, which pass through the regular accounts of the Department are of two securities and
division, kinds: hence Para 388
II is not in
II - Interest- bearing Securities. I - Public Works practice.
Deposits, which pass
Deposits of the first kind comprise transactions of the following classes, which are through the regular
passed through the head Public Works Deposits: - accounts of the (c) is new
division, addition.
(a) Cash deposits of subordinates as security,
(b) Cash deposits of contractors as security, II - Interest- bearing
(c) Deposits for work (other than Takavi Works) to be done, Securities.
(d) Sums due to contractors on closed accounts,
(e) Miscellaneous deposits. Deposits of the first kind as
referred to in ‘I’ above
The interest-bearing securities referred to in class II are deposited by subordinates comprise transactions of
and contractors. These do not pass through the regular accounts of the division. the following classes,
which are passed through
the economic code of
Public Works Deposits: -

(a) Cash deposits of


subordinates as
security,
(b) Cash deposits of
contractors as
security,
(c) Bank Drafts
submitted by
contractors as
security,

(d) Deposits for work


(other than Takavi
Works) to be

225
done,
(e) Sums due to
contractors on
closed accounts,
and
(f) Miscellaneous
deposits.

The interest-bearing
securities as referred to in
‘II’ above are deposited by
subordinates and
contractors. These do not
pass through the regular
accounts of the division.
B - SECURITY DEPOSITS.

389. Security deposits of subordinates and contractors, whether made in cash or in one of First & second line- Delete
the forms of security referred to in paragraph 390, are covered by a bond or words from ‘or in one of the
agreement setting forth the conditions under which the security is held and may be forms of …..paragraph 390
ultimately refunded or appropriated. Reference to such bond or agreement should be ‘ No other change is
recorded in the Deposit Register or the Register of Securities as the case may be. made.

390. The recognised forms of Interest-bearing Securities, and the rules, to which they are subject to are indicated below: It is deleted.

Workshop held on 5th March 2014 decided to delete this paragraph.

(a) Government Securities other than Post Under the rules in Chapter
Office 5-Year Cash Certificates IX of the Government

226
Securities Manual Issued by
Municipal Debentures and Port Trust the authority of the Central
(b)
Bonds Government

Under the rules for Post


(c) Post Office 5-Years Cash Certificates Office 5-Year Cash
Certificates and for
depositors in Post Office
Savings Bank issued under
(d) Post Office Savings Bank Pass Book
the authority of the Central
Government.

(e) Deposit receipts of recognised banks approved by the local Administrations subject to such special orders, as may be issued by
Government in this behalf. Such receipts will be accepted on the understanding that Government is not held responsible for any loss
that may result from the failure of the bank or to any other cause and that if the security is lost, the loss will fall on the depositor, who
will be required to furnish fresh security. The deposit receipt should be made out in the name of the pledgee and held in custody by
such officer as the local Administration may prescribe. The depositor should receive the interest, when due, direct from the bank, on a
letter from the pledgee authorising the bank to pay it.
391. Government paper tendered as security shall be taken at its market value at the time It is deleted. .
of deposit and not at its face value. In the event of such security appreciating or Workshop held
depreciating, no re-adjustment of the value of the Government paper should be made on 5th March
unless the fall or rise in the market value is such as to render it necessary to call 2014 decided to
upon the depositor to produce further Government paper to the extent of at least delete this
Rs.100 or to involve the return to the depositor of Government paper to the same paragraph.
extent. Even then no such adjustment should be made, unless after such adjustment
there is still a reasonable margin between the market value of the Government paper
tendered and the amount of the security necessary.

Note 1-These instructions apply also to Municipal Debentures and Port Trust Bonds
tendered as security.
Note 2-Post Office Cash Certificates tendered, as security should be accepted as
their surrender value at the time of deposit.
392. Security Deposits lodged in the Post Office Savings Bank should be hypothecated to It is deleted.

227
the Divisional Officer, or to the sub-divisional Officer if this has been specially Workshop held
authorised by the local Administration. The Bank Pass Books should remain in the on 5th March
custody of the officer to whom the deposits are pledged. 2014 decided to
delete this
Note- All the Pass Books should be sent to the Post Office as soon as possible after paragraph.
the 15th June each year in order that the necessary entries on account of interest
may be made in them.

393. Cash deposits of subordinates and contractors may be converted at the cost of the Retained in original. Add
depositor, into one or more of the forms of interest bearing securities provided the following under Note:
This includes Earnest
(i) that the depositor has expressly desired this in writing and(ii) that the acceptance Money deposited in
of the new form and security is permissible under the rules as well as under the terms Cash/Cheque/ Draft and
of the agreement or bond. subsequently forming part
Note - Cash which has actually been received or recovered may be converted even of Security Deposits. No
though the full amount of the deposit, which is being paid in instalments, has not yet other change is made.
been realised.
394. Percentage deductions for security deposit made from contractors, bills, should be Percentage deductions for Word “official” is
credited to the head "Public Works Deposits-Cash deposits of contractors". As an security deposit made from replaced with
exception to this rule, the security may be exacted by withholding from payment the contractors, bills, should be “financial”.
required percentage or the value of work actually measured and passed, if the total credited to the economic
amount recoverable on this account during the official year in any case is so small code "Public Works
that its exclusion from the works outlay of the year is not likely to affect the grants Deposits". As an exception
appreciably. The limit fixed for the purpose is Rs. 500 for each work. Amounts thus to this rule, the security
withheld appear in the suspense account, "Contractors- Other Transactions", of the may be exacted by Minor change
work concerned, vide paragraphs 270 and 274. withholding from payment made.
the required percentage or
the value of work actually
measured and passed, if
the total amount
recoverable on this
account during the
financial year in any case
is so small that its
exclusion from the works

228
outlay of the year is not
likely to affect the grants
appreciably. The limit fixed
for the purpose is Taka 500
for each work. Amounts
thus withheld appear under
economic code -8361-
Public Works Deposit, of
the work concerned.
395. Without the special orders of competent authority, no security deposit should be Retained in original. No
repaid or re-transferred to the depositor or otherwise disposed of, except in change is made.
accordance with the terms of his agreement or bond.

Note- The depositor's acknowledgement should be obtained in all cases of security


returned. When an interest-bearing security is returned or re-transferred, the
acknowledgement should set forth the full particulars of the security.
C - OTHER DEPOSITS.

I. - For Works.

396. Deposits for works other than takavi works are passed through the head "Public Deposits for works other
Works Deposits", Such works are known as Deposit Works and the detailed rules than takavi works are
relating to them are given in Chapter XVI. passed through the
Economic Code 8361-
Public Works Deposit
under Economic Code
Range- 8000-8499-Deposit
Accounts. Such works are
known as Deposit Works
and the detailed rules
relating to them are given
in Chapter XVI.
II. - Contractors' Closed Accounts.

397. Under the rules in paragraph 277 sums due to contractors on closed accounts may Retained in original. No

229
be placed in the Deposit account. When a sum so held in deposit is ultimately paid to change is made.
the contractor concerned, his acknowledgement should set forth such particulars as
would establish the settlement of his account in connection with the work concerned.
III. - Miscellaneous.

398. All other deposits are classed as Miscellaneous Deposits. This head also hold, until All other deposits are
clearance, all item of receipt, the classification of which cannot be determined at classified as Economic
once, or which represent errors in accounting awaiting adjustment. Code -8418-Miscellaneous
Deposit. This economic
code also holds, until
clearance, all items of
receipt, the classification of
which cannot be
determined at once, or
which represent errors in
accounting awaiting
adjustment.
D. - LAPSED AND CONFISCATED DEPOSITS.
399. In the accounts for March each year, the following classes of items in the Public In the accounts for June
Works Deposits account should be credited to Government as lapsed deposits: each year, the following
(i) Original deposits not exceeding one rupee remaining outstanding for one classes of items in the SR 346 refers.
whole account year, Public Works Deposits
(ii) Balances not exceeding one rupee of items partly cleared during the year account should be credited
then closing, to Government as lapsed
(iii) Balances unclaimed for more than the three complete account years. deposits:
(i) & (ii) Replace ‘rupee’
Note - For the purpose of this rule the age of a repayable item or of a balance of it, is with ‘Taka’.
to be reckoned as dating from the time when the item or the balance, as the case (iii)Balances unclaimed for
may be, became first repayable. See also the Note below Rule 635 of the Treasury more than the three
Rules Volume I. complete account years.
Note - For the purpose of
this rule the age of a
repayable item or of a
balance of it, is to be
reckoned as dating from

230
the time when the item or
the balance, as the case
may be, became first
repayable. (Authority- Note
below S.R.346 of the
Treasury Rules and
Subsidiary Rules made
thereunder.
400. Deposits credited to Government under paragraph 399, or confiscated under the Deposits credited to
provisions of an agreement or bond, cannot be repaid without pre-audit by the Government under
Accountant General who will authorise payment on ascertaining (1) that the item was paragraph 399, or
really received. (2) that it was credited to Government as lapsed or confiscated, and confiscated under the
(3) that the claimant's identity and title to the money are certified by the Divisional provisions of an agreement
Officer. The amount repaid should be treated as a refund of receipts under the major or bond, cannot be repaid
head to which it was credited and the repayment should be noted in the Deposit without pre-audit by the
Register against the entry for its credit to Government, vide paragraph 189. Chief Accounts Officer who
will authorise payment on
ascertaining (1) that the
item was really received.
(2) that it was credited to
Government as lapsed or
confiscated, and (3) that
the claimant's identity and
title to the money are
certified by the Divisional
Officer. The amount repaid
should be treated as a
refund of receipts under
the Functional and
Economic Code to which
it was credited and the
repayment should be noted
in the Deposit Register
against the entry for its
credit to Government, vide

231
paragraph 189.
E - ACCOUNTS OF PUBLIC WORKS DEPOSITS.

I - Deposit Register.

401. A record of the transactions relating to Public Works Deposits should be maintained A record of the First sentence is
in the divisional office in a register in the same form as the Suspense Register, Form transactions relating to revised.
67. This Deposit Register should show, month by the month the total receipts and Public Works Deposits
adjustments and the closing balance of each separate deposit item; but in respect of should be maintained in
deposits for work to be done which are accounted for in detail in the Schedule of the divisional office in
Deposit Works, Form 65, a single entry for all such deposits will suffice. Deposit Register, Form
P.W.A. 13. This Deposit
Register should show,
month by the month the
total receipts and
adjustments and the
closing balance of each
separate deposit item; but
in respect of deposits for
work to be done which are
accounted for in detail in
the Schedule of Deposit
Works, Form P.W.A. 25, a
single entry for all such
deposits will suffice.
II - Schedule of Deposits.

402. From the Deposit Register a monthly extract, known as the Schedule of Deposits, From the Deposit Register Paragraph
Form 78, and drawing for each item the opening balance the receipts and a monthly extract, known revised and Note
adjustments of the month, and the closing balance should be prepared for as the Schedule of 1 is added.
submission to the Accountant General. The entry for deposits for work to be done will
Deposits, Form P.W.A. 26 Form 78 will
be supported by the Schedule of Deposit Works. should be prepared for need to be
submission to the Chief modified in line
Note - In the case of divisions where the total number of outstanding items under Accounts Officer. Form with Form
Public Works Deposits is usually very large but the number of items affected by the P.W.A. 26 shows the P.W.A. 26.

232
number of items affected by the monthly transactions is small, the Accountant name of depositor, the
General may authorise the preparation of the schedule of Deposits in the alternative opening balance, the
Form 79. This form is in two parts-Part I, Abstract Account, giving the totals for each credits (receipts) and
class of deposits and Part II Detailed extract from the deposit Register. In Part II, only debits (payments) of the
such items need be extracted from the Deposit Register as are affected by the month, and the closing
months transactions, but in the schedule for the months of June, September. balance.
December and March all current items should be shown, including those not affected Note 1.- The entry for
by the month's transactions. deposits for work to be
done will be supported by
the Schedule of Deposit
Works.

Note 2.- In the case of


divisions where the total
number of outstanding
items under Public Works
Deposits is usually very
large but the number of
items affected by the
monthly transactions is
small, the Controller
General of Accounts may
authorise the preparation
of the Schedule of
Deposits in the alternative
Form 79. This form is in
two parts- Part I, Abstract
Account, giving the totals
for each class of deposits
and Part II Detailed extract
from the deposit Register.
In Part II, only such items
need be extracted from the
Deposit Register as are
affected by the months

233
transactions, but in the
schedule for the months of
June, September,
December and March all
current items should be
shown, including those not
affected by the month's
transactions.
F - ACCOUNTS OF INTEREST-BEARING SECURITIES.

403. Transactions connected with interest-bearing securities do not pass through the cash Transactions connected
book and consequently the regular account of the Division unless any cash actually with interest-bearing
passes through the hands of officers of the department, which should be avoided as securities do not pass
far as possible. A register of, the receipt and disposal of these securities should, through the cash book and
however, be kept in Form 85, Register of Interest-bearing Securities and at the close consequently the regular
of the year an account in Form 86, Account of Interest-bearing Securities, should be account of the Division
prepared from this register for submission to the Accountant General. This account unless any cash actually
should be supported by (1) the acknowledgements (in original) of the depositors for passes through the hands
securities returned or re-transferred to them during the year and (2) the certificate ofof officers of the
the Divisional Officer that all securities shown as outstanding in this account, or their
department, which should
acknowledgements by the authorised custodians (vide paragraph 390) are in his be avoided as far as
possession. possible. A register of the
Note 1-1f a security recovered in instalments is being deposited in the Post Office receipt and disposal of
Savings Bank, no entries should be made in respect of it in the Register in Form 85, these securities should,
until the security has been fully paid up. But if such security deposit is to be refunded
however, be kept in Form
before the full amount is recovered, it should be treated as fully paid up and brought 85, Register of Interest-
on the register before being refunded. The annual Account in Form 86 prepared from bearing Securities and at
the Register in Form 85 should be completed in respect of the securities in course of the close of the year an
recovery, by taking the recoveries of the period covered by the Account from the account in Form 86,
Deposit Register, verifying them at the same time with the actual recoveries as Account of Interest-bearing
shown in the Register of Recoveries (paragraph 502). Securities, should be
prepared from this register
Note 2-1f any Post Office Savings Bank deposits have been hypothecated to a, Sub- for submission to the Chief
divisional Officer under paragraph 392, the register for such securities should be kept Accounts Officer. This
by him and he should sign the annual certificate in respect of them. account should be

234
supported by (1) the
Note 3-The procedure to be observed when a subordinate, who has furnished an acknowledgements (in
interest-bearing security, is transferred to another division or department, depends on original) of the depositors
the terms of the agreement and on the procedure followed locally in regard to the for securities returned or
disposal of the security. it should be prescribed by the local Administration in re-transferred to them
consultation with the Accountant General. during the year and (2) the
certificate of the Divisional
Officer that all securities
shown as outstanding in
this account, or their
acknowledgements by the
authorised custodians are
in his possession.
Note 1-1f a security
recovered in instalments is
being deposited in the Post
Office Savings Bank, no
entries should be made in
respect of it in the Register
in Form 85, until the
security has been fully paid
up. But if such security
deposit is to be refunded
before the full amount is
recovered, it should be
treated as fully paid up and
brought on the register
before being refunded. The
annual Account in Form 86
prepared from the Register
in Form 85 should be
completed in respect of the
securities in course of
recovery, by taking the
recoveries of the period

235
covered by the Account
from the Deposit Register,
verifying them at the same
time with the actual
recoveries as shown in the
Register of Recoveries
(paragraph 502).

Note 2-1f any Post Office


Savings Bank deposits
have been hypothecated to
a, Sub-divisional Officer
under paragraph 392, the
register for such securities
should be kept by him and
he should sign the annual
certificate in respect of
them.
Note 3-The procedure to
be observed when a
subordinate, who has
furnished an interest-
bearing security, is
transferred to another
division or department,
depends on the terms of
the agreement and on the
procedure followed locally
in regard to the disposal of
the security. it should be
prescribed by the
concerned Administrative
Ministry in consultation
with the Controller
General of Accounts.

236
Para Existing Proposed Remarks
No
CHAPTER XVI - NON-GOVERNMENT WORKS.
A - INTRODUCTORY.
404. Non- Government Work are divided into three classes:-(1) Deposit Works, (2) Local Non- Government Work (3) Takavi
Loan Works, and (3) Takavi Works. are divided into two Works is
classes:-(1) Deposit deleted.
Works, and (2) Local Loan
Works.
405. The general direction for the exhibition in accounts, of transactions relating to The general direction for This is no longer
contributions from Central Revenues to Local Funds and public bodies, and vice the exhibition in accounts, in force. Article
versa, as contained in Article 34 of the Account Code, Volume I, is reproduced of transactions relating to 34 is from old
below: contributions from Account Code
Contributions made by Central * * Government to District Boards, Municipalities Government to Local Vol. I which was
etc., or vice versa, shall be debited as expenditure or shown as receipts (as the case bodies and public bodies, revised in 1998.
may be) under the head of account most closely connected with the object for which and vice versa, as
the contributions are made. Thus a grant for the construction of a School to "37- contained in Article 29 of
Education;" a grant for the construction of a drainage system to "39-Public health"; the Account Code, Volume
and a grant for the construction of roads to "50---Civil Works"; while a grant given for I, is reproduced below:
general purposes, such as a grant to make good a deficit or as compensation for “Contributions made by the
revenue resumed, shall be classified under " 57-Miscellancous". Government to local bodies
( Zila Parishad,
1. If the financial assistance given by the Central Government to a local body does Paurasabhas ) and
not take the form of a grant of cash but of expenditure in the Public Works statutory public authorities
Department, equivalent to the whole or a part of the cost of a work constructed by shall be debited as
that department on behalf of the local body concerned, the contribution thus made expenditure most closely
should be charged as expenditure under the minor head "Grant-in-aid" of the Public connected with the
Works Major Head concerned, irrespective of the object of the assistance. economic item under broad
economic category “grant-
2. A contribution paid by a local body with the express object of meeting the whole or in-aid”. Contributions made
a part of the cost of construction, by the Public Works Department, of a specific work to the Government by local
which is eventually to be the property of Government should be credited in the Public bodies shall be shown as
Works accounts to the Debt head "Public Works Deposits". The contributions should, receipts of the Ministry/
for accounts purposes, be divided into two parts, the one representing a share of Division /Department to
works expenditure and the other the usual percentages on that share to cover which it is closely

237
charges for the Public Works establishment and tools and plant, and the expenditure connected”.
as actually incurred together with the percentages should be debited against it. NOTE 1.- First Line: Delete
word ‘Central’. Replace
word ‘charged’ with word
‘debited’ and ‘minor head’
with ‘economic category’.
NOTE 2.- Add words ‘ to
the economic item ‘Public
Works Deposit’ under the
broad economic category
“Civil Deposits” after word
‘credited’ and delete words
‘ in the Public Works
……Public Works
Deposits’. Also delete the
last sentence.
406. In the Public Works accounts, contributions made to local bodies are debited to the It is deleted.
minor head "Grants-in-aid", under the major head "50-Civil Works" or '98-0ther
Revenue Expenditure", as the case may be. See also note I below paragraph 311.
407. When works already constructed or land already purchased are transferred, free of Retained in original.
charge up to local bodies no re-adjustment of the accounts of cost is necessary.
Note- Deleted.
Note- The rule in this paragraph does not apply to Irrigation, Navigation, Embank-
ment and Drainage Works for which capital accounts are kept.
408. For every Non-Government Work there must be a duly sanctioned detailed estimate Retained in original. No
or requisition, as the case may be, in the same way as for a Government Work. change is made.

B - DEPOSIT WORKS.

I - General.

409. When a Deposit work is to be carried out, the local body, or other party concerned Replace ‘local
should advance the gross estimated expenditure, which is payable by it, to the administration’ with
Divisional Officer in one lump sum, or in instalments, and by such dates as may be ‘Administrative
specially authorised by the local Administration, vide paragraph 110 of the Central Ministry/Division

238
Public Works Department Code. The amount received should be credited in the concerned’. Last sentence
accounts to the head "Public Works Deposits", against which will be debited all i.e. As regards expenditure
expenditure incurred up to the amount of the deposit. As regards expenditure in ……see paragraph 357’ is
excess of deposit see paragraph 357. deleted.
No other change is made.
Note - If preferred, the local body concerned may be authorised to pay the deposit
direct into the treasury. In this case, the accompanying chalan should state clearly Note revised as under:-
that the amount is creditable to the Public Works Department, naming the division If preferred, the local body
and the work to which the deposit relates. concerned may be
authorised to pay the
deposit direct into the
designated treasury bank
for the PWD Division
concerned which will be
responsible for execution
of deposit works. In this
case, the accompanying
chalan should state clearly
that the amount is
creditable to the Public
Works Department, naming
the division and the work to
which the deposit relates.
Local body should inform
the concerned PWD
Division enclosing a copy
of receipted Chalan
specifying amount of
deposit and other required
details.
410. A consolidated record of the transactions of a month relating to all Deposit work of Add (Form P.W.A.25) after
the division should be prepared in Form 65, Schedule of Deposit Works. This words Form 65.
schedule shows, in respect of each work, the amount of deposit received and the No other change is made.
expenditure incurred, both during the month and up to date.

239
Note-Refunds of unexpended balances of completed works should be taken in Note- Retained in original.
reduction of the deposits and, therefore, shown in the Schedule as minus realisations No change is made.
and not as expenditure.
411. The amount of each deposit should be rateably divided into two parts, one The amount of each
representing the share available for works expenditure the other the total amount deposit should represent
chargeable for establishment, tools and plant and audit and accounts charges, if any, the share available for
recoverable under the rules, vide Appendix 5. In the schedule, the deposit received works expenditure only and
for each work should be numbered as a single item, but the transactions relating to no share should be shown
the two parts of it should be shown separately, thus— chargeable for
For Works expenditure ….................. establishment, tools and
For Percentage charges …............... plant and audit and
accounts charges as these
have since been
discontinued.
412. The percentage leviable should be adjusted month by month as the works It is deleted.
expenditure is incurred, but the Accountant General may authorise the adjustment to
be made once a year in the account for March, provided that if the accounts of a work
are closed in an earlier month the adjustment must be made in that month.

II - District Fund Works.

413. The account procedure prescribed in paragraph 409 to 412 is also applicable to It is deleted.
Deposit works executed on behalf of District Boards, but the simpler procedure
described in paragraph 414 to 417 will be found more convenient and is therefore,
recommended for general adoption in respect of District Boards whose balance are
lodged in the Government treasury.
414. All expenditure on works incurred on behalf of a District Board should be recorded in It is deleted.
the accounts of Public Works officers as debitable to the head "Deposits of Local
Funds-District Funds".
415. A Schedule of Works Expenditure in Form 63 should be prepared, and the total It is deleted.
expenditure of the month should be shown separately for each District Board in the
Schedule of Debits to Miscellaneous heads of Account, Form 76.

416. No deposit account of such works should be kept in the division, nor should District It is deleted.
Boards be required to deposit the cost of works as the expenditure incurred monthly

240
will be adjusted against the funds of the District Board concerned by the Accountant
General.

417. The percentage leviable (vide paragraph 411) should be adjusted month by month as It is deleted.
the works expenditure is brought to account.
III - Municipal, Cantonment and Port Trust Fund Works.

418. The special rules in paragraphs 414 to 417 will apply to Deposit Works of Municipal, It is deleted.
Cantonment and Port Trust Funds, whose balances are lodged in the Government
treasury.
C - LOCAL LOAN WORKS.
Sub-Section C-(Paragraphs 419 to 422) is to be deleted.
419. The rules (Rule 663of the Treasury Rules, Volume I) under which payments on It is deleted.
account of Local Loan Works may be made in the Public Works Department are
reproduced below:

(i) Every loan Granted to a State, which has access to Pakistan, Municipality,
Port Trust or any other quasi-public body or person will be recorded in the
books of the Accountant General and no part of it can be issued except
under his authority.

(ii) No department or Government officer may incur any expenditure of any


liabilities against a sanctioned loan, unless a statement in writing is first
obtained from the Accountant General that the amount is available out of
such a loan and has been placed in a separate account so as to be
available for the proposed expenditure.

(iii) Funds spent under clause (ii) shall reckon for interest as if they were drawn
on the last day of the month in the accounts of which they are included by
the spending department or officer.
Para Existing Proposed Remarks
No
420. Expenditure on a Local Loan Works, including the portion of expenditure on a joint It is deleted.
work, which is incurred against the sanctioned loan, in accordance, with the foregoing
rules and under orders of competent authority, should be accounted for under the

241
head "Q-Loans and Advances by the Central Government" and shown in the
Schedule of Debits to Miscellaneous heads of Account, Form 76, supported by a
Schedule of Works Expenditure.
421. All charges debitable to a loan should be brought to account as they occur so that the It is deleted.
interest charges may be correctly calculated and adjusted in the Accountant
General's office. 134
Note - This rule applies also to the percentages (vide. paragraph 411) leviable under
the rules which should therefore, be adjusted monthly by inclusion in the schedule of
Works Expenditure.
422. The limit of funds set aside for expenditure on a work during the year should be It is deleted.
ascertained from the Accountant General by the officer authorising the expenditure,
and communicated to the Divisional Officer for guidance. This limit should be treated
as the appropriation for the work and should not be exceeded without special orders.
D - TAKAVI WORKS.
I - Provision of Funds
Sub-Section D (Paragraphs 423 to 428) is to be deleted.
423. It is not imperative, as in the case of a Deposit Work, that the estimated cost of a It is deleted. This is not in
Takavi Work shall be deposited by the person or persons interested in the work, force and hence
before, expenditure is incurred on it, as, if the amount due is not received in cash deleted.
direct from them, it is recoverable through the District and Revenue Authorities in the
same way as arrears of Land Revenue. Endeavour should however be made to
effect direct and prompt recoveries of the probable costs of Takavi Works, as
recoveries through the District and Revenue Authorities cause considerable trouble
and delay in adjustment.
II - Accounts of Expenditure.

424. The transactions relating to Takavi Works should be recorded under the head Takavi It is deleted. This is not in
Works Advances, the full name of which is "P-Deposits and advances not bearing force and hence
interest- Advances Repayable-Civil Advances-Advances of -the Public Works deleted.
Department". They should be accounted for in the Schedule of Takavi Works, Form
66, which shows the expenditure incurred on each work, the amount realised on
account of it, and the outstanding balance of the account.
425. The rules in paragraphs 411 and 412 relating to Deposit Works apply, mutatis It is deleted. This is not in
mutandis, to Takavi Works. Note below paragraph 410 also applies. force. It is
deleted.

242
426. The accounts of all works of constructions or of special repairs should be closed as It is deleted. This is not in
soon as the work is completed. Ordinary maintenance and repair works should, force and hence
however, be considered as completed on the 31st October of each year (or any other deleted.
date that may be prescribed by the local Administration as the last date of the takavi
year) and expenditure thereon incurred subsequently should be accounted for as
pertaining to a new work of the following year, so that the transactions and balances
relating to each takavi year may be kept distinct and separate.
III - Recovery through District and Revenue Authorities.

427. The following procedure is prescribed for effecting recoveries, through the District It is deleted. This is not in
and Revenue authorities, on account of the cost of individual Takavi Works, not force and hence
covered by cash deposits received direct from the cultivators concerned: deleted.

(a) A certificate showing (1) the full name of the work (2) the name and
address of the responsible cultivator or cultivators, (3) the authority for
undertaking the work, (4) the total expenditure incurred , (5) the amount
(with full particulars), if any, recovered in cash, and (6) the net amount still
recoverable, should be prepared, in duplicate, by the Divisional Officer, on
the completion of the work (see paragraph 426), and submitted to the
Collector or Deputy Commissioner of the District concerned.
(b) On receipt back of the duplicate copy, duly accepted, the amount accepted
should be credited, on the authority, of it, to the Takavi Works Advances
account by debit to the head "Q-Loan and Advances by the Central
Government-Advances to Cultivators" in the Schedule of debits to
Miscellaneous heads of Accounts. Form 76 as the District and Revenue
Authorities will thereafter be responsible for effecting the necessary
recovery.
IV - Water-course

428. The following rules apply to such water-courses only as are classed as Takavi Works. It is deleted. This is not in
The account rules relating to water-courses of other classes are given in Appendix -4. force & hence
deleted.
Para Existing Proposed Remarks
No

243
CHAPTER XVII-TRANSACTIONS WITH OTHER
DIVISIONS, DEPARTMENTS AND GOVERNMENTS.

Heading is revised: TRANSACTIONS WITH OTHER DIVISIONS, DEPARTMENTS AND MINISTRIES.

A - GENERAL RULES.

429. The conditions under which one department of the public service may raise debits The conditions under which Minor change is
against another department under the same Government, or any department under one department of the made.
another Government, for services rendered or articles supplied to it, are regulated by public service may raise
the directions contained in Chapter 4 of the Account Code, Volume I. debits against another
Note 1 - Subject to such general exceptions as may be authorised by Government in department, for services
the case of petty works, all charges connected with the construction and rendered or articles
maintenance of buildings. etc., for the several Civil department of Governments will supplied to it, are regulated
be brought to account as expenditure of the Public Works Department (Civil Works by the directions contained
Section) or of the Civil Department concerned, according as the administration of the in Chapter 4 of the Account
Work rests with the Public Works Department or is vested in, or is transferred by a Code, Volume I.
general or special order of Government from the Public Works Department to the Note 1. - Retained in
Department using or requiring it. original. No change is
Note 2 - The value of Public Works stores issued to other departments is chargeable made.
to them. Note 2.- Retained in
original.
430. The cost of land acquired by the Civil authorities on behalf of the Public Works The cost of land acquired Changes made
Department is debitable in the accounts of the latter as part of the cost of the works by a Civil Department on are in line with
for which the land is taken up; but when it is taken up for two or more non-commercial behalf of the Public Works Note 1 below
departments conjointly, the charge is not divided, but is wholly debitable to the Department is debitable in Article 53 of
department for which the greater part of the land was taken up, unless there are the accounts of the latter Account Code
special reasons to the contrary. as part of the cost of the Volume I.
works for which the land is
taken up; but when it is
taken up for two or more
Service Departments
conjointly, the charge is not
divided, but the cost is
wholly debitable to the

244
department for which the
major portion of
expenditure was incurred,
unless there are special
reasons to the contrary.
431. When a special officer is employed for the acquisition of land for the Public Works When a special officer is Changes made
Department, the expenditure on pay, allowances, etc., of the special officer and his employed for the are in line with
establishment and any expenditure on, contingencies is debitable to the Public Works acquisition of land for any Note 2 below
Department as part of the cost of works for. which the land is acquired.. When the Department, the Article 53 of
land is taken up by a civil officer, not specially employed for the work, only special expenditure on pay, Account Code
charges incurred in connection with the acquisition of the land on establishment, allowances, etc., of the Volume I.
contingencies, etc., will be borne by the Public Works Department as a part of the special officer and his
cost of works for which the land is acquired. establishment and any Workshop held
expenditure on on 5th March
contingencies, is debitable 2014 decided to
to that Department as part delete this
of the cost of land. When paragraph.
the land is taken up by a CAG’s officials
Civil Officer, not specially suggested this
employed for the work, deletion.
only special charges However, this
incurred in connection with needs to be
the acquisition of the land checked up
on establishment, again in
contingencies, etc., will be Workshop.
borne by the Department
for which the land is
acquired.
432. The rent of buildings hired for use as residences of Government servants of any Civil Retained in original. No
non-commercial department is chargeable in the accounts of the Public Works change is made.
Department. In special cases when the hired residences are under the orders of
Government, placed under the charge of any other department, the charges on
account of rent in connection with such residences will be disbursed and borne by
that department. When any land or building not belonging to the Public Works
Department is hired by another department to be occupied for any other public

245
purpose, the rent is payable by the department concerned, and Divisional Officers do
not disburse rent for such premises unless ordered by Government to do so.
433. When prison labour is employed on Public Works, no charge is made, by the Jail When prison labour is
Department if the convicts are employed on Jail works, but in other cases the full employed on Public Works
market value of the works performed, as certified to by the Divisional Officer, is no charge is made by the
charged to the Public Works Department. Jail Department if the
convicts are employed on
Jail works, but in other
cases the full market value
of the works performed, as
certified by the Divisional
Officer, is charged to the
Public Works Department.
434. When any land or building is transferred from one department to another, the transfer Retained in original. No
will be free of all charge, except when the property is transferred to or from a change is made.
commercial department or the Defence Department. In respect of the latter, the
transfer of the property will be effected on the following basis:

(I) In the case of transfer to or from a commercial department

(a) no charge where the property is borne in the books at no value, and
(b) book value or market value, whichever is less, where the property is
valued in the books.

(II) In the case of transfer to or from the Defence Department-

(a) half market value where the property is borne on the books at no
value, and
(b) book value or market value, whichever is less subject to a minimum
of half market value, where the property is valued in the books.
Note. -The above basis of transfer does not apply to the Railway Department.

435. Services rendered, or articles supplied, by one division to another will not be charged It is deleted.. Inter-divisional
for except in the following cases:- - transfers are not
(i) Stores if they are issued from a Stock or Materials account (vide paragraphs allowed.

246
270 and 271) or if their transfer affects a work for which a separate capital
account is kept.
(ii) 0ther Services- if they affect the accounts of (a) any work for, which a
separate capital account is kept, (b) of a work in progress, or (c) Suspense
or Deposits.
436. Cash recoveries made from employees, contractors, etc., as also, revenue realised, Words “treasuries” are
by a division on behalf of other divisions, departments or Governments, should be replaced with “ treasury Discussed in
passed on to them, the payment being made by book transfer unless payment in Banks”. Retained in Workshop. This
cash is prescribed by rule as sometimes happens, in the case of other departments. original. No other change is is retained.
Cash obtained from treasuries on cheques and cash receipts (including surplus cash) made.
remitted to treasuries, are accounted for as remittance transactions.
B – ACCOUNTING PROCEDURE. This Section is deleted. To discuss with Saifur.
437. When a transaction has to be cleared by a book transfer under the foregoing rules, It is deleted.
the transfer should be effected by debiting or crediting it to the remittance or head
concerned in the Cash or Stock Accounts if it appears therein, or by an entry in the
Transfer Entry Book. See also, paragraph 514 in respect of cash obtained from
treasuries on cheques. Note 1.- It is deleted.

Note 1 - Such percentage charges on account of supervision and establishment and Note 2.- It is deleted.
tools and plant as may be leviable under the rules, should also be included, by a
transfer entry, in the amount transferred. See also paragraph 384.

Note 2 - The cost of workshop jobs need not be adjusted monthly, vide paragraph
383.
438. In cases, however, in which the transaction originates in another division, department It is deleted.
or Government, the responding transfer should, as a rule, be made on receipt of
intimation of the original debit or credit, through the Accountant General.
The following are exceptions in which the adjustment may be made without receipt of
information from the Accountant General:--

1. Recoveries of rent realised, on behalf of the Public Works Department, by


disbursing or account Officers of other account circles provided the entries
are supported by certificates in Form 48, Statement of Rents recoverable in
cash or by deduction from Pay bills, signed by those officers, to show that
the amounts adjusted in the accounts have been realised from the parties

247
concerned. See paragraph 184.
2. Transactions for which advices and acceptances of transfer are exchanged
direct between one division and another vide paragraph 443.
3. Original credits afforded in respect or the cost of maps issued by the Map
Offices.
4. Any other transactions authorised by the Accountant General.
439. The responding division should examine every transfer advised to it for adjustment, It is deleted.
but it may not reject a transfer because the voucher is not in order, or is wanting. Nor
may a transfer advised be partly accepted and partly rejected; it may lie altogether if it
does not pertain to the division; otherwise it should be accepted provisionally in full
and the dispute, whether as to the amount or as to other particulars of the
transaction, should be settled separately in communication with the officer who
advised the transfer. See also paragraphs 444 and 445.

Note - Railway debts for amounts due on warrants and credit notes passed on by the
Accountant General for adjustment in the divisional account should be accented in
full subject only to readjustment, later on, of under or overcharges. The responding
officer is not responsible for the correctness of the charges with reference to the
railway tariffs but only for proper scrutiny with reference to the propriety of the
charges as against the head of the service concerned: the calculations made by, the
Railway Accounts Department which are test checked by the Railway Audit
Department, should be accepted as correct.
440. When a charge is transferred to another division, department or Government for It is deleted.
adjustment, the transfer is required to be supported either by the necessary
vouchers, complete in all respects, or by a certificate signed by the Account Officer of
the department originating the transfer to the effect that the payment vouchers have
been duly audited and passed in accordance with the rules. Divisional Officers are
therefore, responsible for obtaining proper vouchers in support of all charges to
remittance heads in their accounts.
441. When a transaction originates in a Public Works division, the necessary transfer It is deleted.
should ordinarily appear in the accounts of the division for the month in which the
transaction occurred, but in the case of work done in workshops the cost is adjustable
in accordance with the rules in paragraphs 382 to 384.
442. In respect of works done in a division for other divisions, departments, or It is deleted.
Governments, the intimation of the transfer will be given after audit, by the

248
Accountant General to the Account Officer concerned, or to the division or
department for which the work is done, if in the same circle of account. The division
undertaking the work is responsible that the transactions are brought to account
under the remittance or other head concerned, and that works accounts are
maintained and vouchers submitted to the Accountant General in the same way as
for works of the division itself. It will further be responsible that the estimate and
appropriation for the work, as communicated or accepted by the party for which the
work is done, are not exceeded without further authority from it and if any savings are
anticipated, they are notified and surrendered in time.

Note 1 - For the purpose of this paragraph work done includes jobs executed in
workshops.

Note 2 - 1n the case of works which are assessable to percentage recoveries on


account of establishment, tools and plant, etc., the amount of the estimate and
appropriation, for the work should be rateably broken tip into two parts to represent,
respectively, the works expenditure and the percentage charges.

Note 3 - The provision regarding audit before intimation of transfer may be relaxed in
the case of any item appearing in the accounts for March and requiring adjustment
with another Government, vide paragraph 528.
443. For other transfer transactions between Public Works divisions including Public It is deleted.
Works divisions of other Governments, the originating division will send an Advice of
Transfer Debit (or Credit), Form 55, accompanied by necessary vouchers in the case
of debits, to the division concerned as soon as the transaction occurs. The
responding division will, if it accepts the transfer, acknowledge it on Form 56,
Acceptance of Transfer. The debiting division will be responsible that entry in its
accounts is supported by the Acceptance or Debit, or Advice of credit, as the case
may be.
Note - ln cases of transfer debit transactions, all relevant Vouchers including such as
do riot ordinarily pass beyond the divisional office, should accompany the Advice. If
this requirement cannot be complied with, in any case, in respect of a cash voucher
which cannot be replaced by a certificate under Note below paragraph 72 the Advice
should be attached to the Monthly Account for transmission by the Accountant
General, after the audit of accounts, to the division concerned.

249
444. In cases in which Advices and Acceptances of Transfer are exchanged direct by It is deleted.
Divisional Officers of two account circles, those officers will be jointly responsible for
clearing remittance transactions expeditiously in direct communication with each
other. If an item cannot be accepted, and the intimation of its rejection issues too late
to reach the originating officer within the month in which he has brought it to account,
the officer who is called upon to respond to it, should also inform his own Account
Officer, giving brief particulars of the debit or credit and of the grounds of objection,
with the number and date of the originating officer's Advice of Transfer and of his own
intimation of objection.
445. In cases in which no Advices and acceptances of Transfer are exchanged, the It is deleted.
Divisional Officer should examined as expeditiously as possible, the transfers which
his Accountant General intimates to him for adjustment, and report all his objections
to the Accountant General, whether the transfer is brought to account provisionally or
rejected.
446. The procedure prescribed in paragraphs 444 and 445 applies mutatis mutandis to It is deleted.
transfer transactions not relating to the execution of works, with (1) Railways, (2)
Defence Department, and (3) the Post and Telegraphs Department (Telegraph
Section).
447. 443. Except in respect of transactions of the following classes, the Divisional Officer It is deleted.
may authorise the Divisional Accountant to sign Advices and Acceptances of
Transfer for him:--
(i) when the transfer advised is a credit or a minus debit,
(ii) when the transfer accepted is a debit.
448. The Divisional Accountant will be responsible that there is clear authority of the It is deleted.
responsible disbursing officers of his Division for transfers advised to other divisions,
Departments or Governments and that no charge advised by another division
department or Government is considered as finally adjusted until all the necessary
vouchers have been received and have further been completed by obtaining thereon,
from the responsible disbursing officers of the division, the classification of the charge
as attested by their dated initials. He should further see that, when a transfer advised
to the division for adjustment is responded to provisionally, the objection raised
thereon is pursued with a view to ensure speedy settlement.

250
CHAPTER XVIII - PAY AND ALLOWANCES.

A - INTRODUCTORY.

449. Pay and allowances of Government servants of the department, if not charged Pay and allowances of Necessary
directly to works, as well as all personal advances sanctioned by competent authority, Government servants of changes made.
are drawn from treasuries on bills in forms, and in accordance with the procedure the department, if not
prescribed in the relevant Treasury Rules which are applicable to the Public Works charged directly to works,
Department subject to the special rules laid down in this chapter. as well as all personal
advances sanctioned by
Note 1 - The sanction of competent authority to personal advances may, if preferred, competent authority, are
be obtained in the form of countersignature on the bill itself before it is presented at drawn from the treasury
the treasury. Bank by submitting bills to
Accounts Offices
Note 2 - Payments to Gazetted Government servants of the department on account concerned in prescribed
of rewards for passing examinations in languages should not be made without forms, and in accordance
obtaining the previous authority of the Accountant General (See Rules 259 and 260 with the procedure
of the Treasury Rules, Volume I). Such payments are classified under "Allowances prescribed in the relevant
and Honoraria, etc." Treasury Rules (S.R. 138
to 160 and Paragraphs 8 to
10 of Appendix 4 of the
Treasury Rules and
Subsidiary Rules made
thereunder) which are
applicable to the Public
Works Department, Roads
and Highways Department
and Public Health
Engineering Department
subject to the special rules
laid down in this chapter.
Note 1 – The sanction of Workshop held
competent authority to on 5th March
personal advances may, if 2014 decided to

251
preferred, be obtained in delete Note 2 as
the form of it is no longer
countersignature on the bill applicable.
itself before it is presented
at the Accounts Offices. Note 2 deleted in
Note 2–It is deleted. Final Draft.
B – PREPARATION OF BILLS.
I.-General
450. Gazetted Government servants draw their own bills, but the claims of non-gazetted Retained in original. No Sub-divisional
Government servants should be preferred separately by heads of offices under whom change is made. Offices are not
they are employed, and the latter should make proper arrangements for disbursing allowed to draw
the amounts so drawn. Note – For the purposes of pay and TA by
this rule, the Divisional submitting a bill
Note – For the purposes of this rule, the Divisional Officer is treated as the “head of Officer is treated as the on the
office” of the entire establishment employed in the division, but should this lead to “head of office” of the UAO/DAO.
abnormal delay in payments in any subdivision, the local Administration may, in entire establishment
consultation with the Accountant General, authorise the pay and travelling allowance employed in the division. Note: Revised.
bills of the establishment of that subdivision to be drawn by the Sub-divisional Officer Enabling
either on his own responsibility or after check by the Divisional Accountant and provision in Note
countersignature by the Divisional Officer, as may be convenient. Note 2 below Rule under Paragraph
281 of the Treasury Rules, Volume I, does not, however, apply to travelling allowance 450 is deleted.
bills, which Sub-divisional Officers may draw on their own responsibility.
451. Separate establishment bills should be prepared by the drawing officer for each of Separate establishment Revised in Final
the establishments specified below, the entries relating to each section of bills should be prepared by Draft.
establishment, e.g., the subordinate engineering service, Divisional Accountants, the drawing officer for each
draftsman, clerks etc. being grouped separately in each bill:-- of the establishments
specified below:-
(1) One for all permanent members of the subordinate engineering service. (1) One bill for all non-
Divisional Accountants and other establishments on a provincial scale, gazetted staff members of
(2) One for all other permanent establishments, the establishment i.e.
(3) One for all temporary establishments on a provincial scale, and Clerks, Cashier etc. in
(4) One for all other temporary establishments. T.R. Form No. 15 (Refer
For claims of travelling allowance a single bill will suffice, but entries must be grouped SR 150(1),
according to sections as in the case of establishment bills. (2) One bill for regular
Worked Charged Staff in

252
Form No. 21 (Refer S.R.
183).
For claims of travelling
allowance each non-
gazetted staff member of
the establishment will
submit a separate bill,
through his Divisional
Officer, in T.R. Form No.
19(Refer S.R.159 (i) to the
concerned Accounts
Office. However, travel/
transfer expenses of non-
gazetted Government
servants, who are
permitted to draw their
salary in the gazetted
officer’s salary bill form,
should be drawn in the
travel/transfer expenses bill
form prescribed for
gazetted Government
servants.
II – Classification.

452. Bills paid at treasuries are incorporated in the general accounts kept by the Bills paid at Accounts
Accountant General. Drawing officers are, however, responsible that (1) the name of Offices are incorporated in Reference to
the circle of superintendence and (2) the major head and other particulars necessary the general accounts in Rules 1 and 2 of
for determining the accounts classification (vide rules 1 and 2 of Appendix 5) are iBAS by the Accounts Appendix 5 is
recorded on each bill. Offices. Drawing officers deleted as these
are, however, responsible pertain to
Note – The cost of any special establishment for acquisition of land, entertained that (1) the name of the establishment
under orders of Government by a Civil Officer acting as a Public Works Disburser, is circle of superintendence and Tools &
chargeable as the cost of the works concerned and not as general establishment and (2)13 digit Plant charges.
charges, vide paragraph 431 classification code of

253
accounts and other
particulars necessary for
determining the accounts
classification code are
recorded on each bill.
Note – Deleted.
453. If as permitted by Rule 218 (b) of the Treasury Rules, Volume 1, emoluments up to If as permitted by S.R. 128
the date of transfer are not drawn before a Government servant proceeds on transfer, of the Treasury Rules and
emoluments for the whole month may be drawn in the new appointment, the Subsidiary Rules made
allocation of the charge to the old and new appointments being clearly specified on thereunder, emoluments
the bill. up to the date of transfer
are not drawn before a
Note.-ln the case of non-gazetted Government servants, the Last Pay Certificate Government servant
should give all the necessary information, so that the allocation may be correctly proceeds on transfer,
noted by the drawing officer in the bill of the new office. In the case of gazetted emoluments for the whole
Government servants, whose Last Pay Certificates are prepared by Treasury month may be drawn in the
Officers, the responsibility for showing the correct allocation in bills rests with the new appointment, the
Government servants themselves. allocation of the charge to
the old and new
appointments being clearly
specified on the bill.
Note.- Words ”Treasury
Officers” are replaced with
“the Accounts Offices”.
C - ENCASHMENT OF BILLS.

454. Non-gazetted Government servants bills should be presented at the nearest district Non-gazetted Government TR Form No.
treasury for payment. They should be accompanied by a memorandum signed by the servants bills, in T.R. Form 15A to be seen.
drawing officer and specifying separately the amounts of (a) cash required for No. 15, {refer S.R. 150(1)}
disbursement and remittances to be made in cash, (b) cash orders or State Bank should be presented at the
drafts, as the case may be required on each of the sub-treasuries subordinate to the designated Accounts Office
district treasury, for payments to be made to establishments stationed near the sub- for payment. This bill gives
treasuries and (c) State Bank drafts on other treasuries or agencies of the Bank for total amount being
amounts which may have to be, disbursed outside the district but with in the claimed, deductions being
jurisdiction of the drawing officer. See also paragraph 4 (5) of Appendix 8 to the made and net amount for

254
Treasury Rules Volume II. which a cheque is required.
The bill should be
accompanied by inner
pages in Form TR Form
No. 15A giving details of
names of employees, their
entitled amount towards
pay and allowances,
various deductions made
and net amount payable.
Other documents like
Increment Certificates,
Absentee Statement and
required Schedules will
also be attached.
455. Gazetted Government servants, who are stationed at the places where there are no It is deleted. Has become
treasuries, or sub-treasuries may utilise the services of barkandaz guards, if any, irrelevant.
attached to their offices, for the encashment of bills relating to their personal claims Hence, it is
and Government will accept liability for any loss caused by the act of the guard if the deleted.
Gazetted Government servant is not at the station where the money is drawn.
Note- Same as
Note.-This is an exception to the general rule that Government accepts no Note.- It is deleted. above.
responsibility for any fraud or misappropriation in respect of money or cheques or
drafts made over to a messenger, vide Rule 244 (1) of the Treasury Rules, volume I
and Note printed at the top of Form T. R. 16, Treasury Rules, Volume II.

D - DISTRIBUTION OF PAY AND ALLOWANCES.


I - General.

456. Special attention it invited to Rule 283 of the Treasury Rules, Volume I, prescribing First Sentence is replaced To discuss.
the procedure for distribution of pay and allowances to establishments. with the following: SR 150 to152.
Acknowledgements should, as far as possible be taken on office copies of bills but The head of an office is Non-gazetted
where this may not be convenient or advisable as in the case of scattered personally responsible for Pay Bill Register-
establishments, consolidated receipts on Acquittance Roll, Form T. R. 28, may be the amount drawn on a bill Where are

255
obtained, separately for each set of payments made at one place or at one time. signed by him or on his signatures of
behalf until he has paid it to employees
Note - Acquittance Rolls and receipted office copies of bills are not required to be the persons entitled to taken?
submitted to the Accountant General, but, as they are important records, they should receive it, and obtained a To see in a
be stamped "paid" and preserved carefully for such periods as may be prescribed by legal valid quittance on the Division.
Government. office copy of the bill.
No other change is made. TR Form 28-is it
Note –Replace ‘Accountant relevant?
General’ with ‘Chief
Accounts Officer’.
457. Cash drawn on pay and travelling allowance bills of establishments should not be Replace ‘treasury’ with ‘
mixed with the regular cash balances of the department, vide paragraph 51. So long treasury bank’. (SR159 & 160.)
as the drawing officer finds himself in a position to keep a proper watch over
undisbursed amounts, by a periodical examination of acquittance rolls and office No other change is made.
copies of bill, it is not necessary for him to keep a detailed account showing the
amounts drawn from the treasury from time to time and their subsequent disposal.
There is no objection, however, to such an account being maintained in a subsidiary Note – No change is made.
register, if found convenient.
Note - This rule applies also to cash received by a subordinate officer for payment of
pay and allowances of Government servants under serving him.
II - Miscellaneous Recoveries from Establishment.

458. Ordinarily, recoveries on account of security deposits of employee's should be made


Retained in original. No To check again
in cash when their pay is disbursed and should be credited in the cash book of thechange is made. from a Division.
disbursing officer. When the amounts recovered have to be paid into a Post office Note 1- Words “local
Saving Bank as security deposits, they should be forthwith remitted to the Post administration” are
Office. replaced with “concerned
Ministry /Division” and
Note 1-The local Administration in consultation with the Accountant General may, “Accountant General” with
however, prescribe that security deposits should be deducted from pay bills. “Controller General of
Accounts”.
Note 2-The rule in this paragraph applies mutatis mutandis to all recoveries from Note 2-. Replace ‘head ‘
employees which are creditable under the rules to some head in the compiled with ‘economic code’.
accounts of the division.
E - SPECIAL ARRANGEMENTS TO PREVENT DELAYS

256
IN PAYMENTS

459. (a) To prevent abnormal delays in payments to establishments, in exceptional cases Words “local
one, or more of the following devices may be adopted under the orders of the local administration” are
Administration: replaced with “concerned
(1) Drawing officers may be permitted to present the bills of their establishments Ministry /Division” .
direct at the nearest sub-treasury, but no officer should be allowed to draw on more (1) Replace Sub-treasury
than one treasury or sub-treasury. with ‘designated Upzila
(2) The pay and allowances of subordinates employed in out of the way places may Accounts Officer/District
be remitted to them by postal money order at Government cost. Accounts Officer/Divisional
(b) Drawing officers may also make disbursements out of the revenue collections or Controller of Accounts”.
other cash in their hands if so permitted, vide rule 7 (2) (e) of the Treasury Rules, Replace treasury with
Volume I. ‘District Accounts Officer/
Divisional Controller of
The detailed procedure to be, observed will be settled by, the local Administration in Accounts.’
consultation with the Accountant General. Words ‘or sub-treasury’ are
deleted.
(2) No change is made.
(b) Replace ‘ rule 7(2) (e)
of the Treasury Rules,
Volume I with ‘Rule 7(2) of
the Treasury Rules and
Subsidiary Rules made
thereunder’.
Replace ‘the Accountant
General’ with ‘the
Controller General of
Accounts.’
460. If the encashment of a bill for an advance on transfer is likely to delay a transfer Retained in original. No
which is urgently necessary in the public interest, the advance may be made from the change is made.
permanent advance (if any), works imprest or other available cash in the hands of the
disbursing officer concerned, pending recoupment when the bill is subsequently
encashed. In the accounts of such cash, the amount advanced should not be
charged off as a final transaction, but recorded as a temporary advance, so that the
amount, may continue to form part of the cash balance for which the disbursing

257
officer is responsible.
F - COMMUNICATION OF SANCTIONS TO
ACCOUNTANT GENERAL.
Heading is revised: F - COMMUNICATION OF SANCTIONS TO CONCERNED ACCOUNTS OFFICE.

461. The pay and allowances of gazetted Government servants only are subjected to a Replace “Accountant
system of personal audit. Orders affecting the personal emoluments, postings, leave, General” with “concerned
etc. of gazetted Government servants only should, therefore, be communicated to the Accounts Office”. No other
Accountant General by the sanctioning authorities. Changes in the personnel of change is proposed.
subordinate establishments and in their emoluments should be indicated in pay bills Note 1 - Replace
and absentee statements by the authorities preparing those documents, who are “Accountant General” with
responsible that orders of competent authority are obtained in each case as required “concerned Accounts
by the rules. Office”. No other change is
made.
Note 1 - If an order affecting a gazetted Government servant is notified in the
Gazette, separate intimation to the Accountant General by letter is not Note 2 - Replace
necessary except in case of urgency. “Accountant General” with
“ concerned Accounts
Note 2 - Orders of a special nature authorising the grant to a non-gazetted Office”. No other change is
Government servant (or ordering the discontinuance) of any increase in the made.
emoluments admissible to him against the sanctioned pay or the appointment
which he holds should, however, be communicated to the Accountant General
by letter or, if preferred in monthly statements which should reach the
Accountant General by the 5th of each month.
462. All orders revising sanctioned scales or sanctioning the creation or abolition of Replace “Accountant
permanent or temporary appointments should at once communicated by letter to the General” with “ concerned
Accountant General. Accounts Office”.

463. In the case of all transfers of divisional, sub-divisional or other executive charges, a Replace “Accountant
report of transfer of charge should be prepared in the manner prescribed by General” with
Government and sent to the Accountant General through the Superintending “ concerned Chief
Engineer. Whenever the transfer of charge is prolonged so that two Government Accounts Officer”.
servants may be entitled to draw pay and allowances simultaneously for, the same
appointment (see Audit Instruction under Fundamental Rule 107), the Superintending
Engineer should intimate to the Accountant General if the time taken is reasonable

258
and the relieving officer may be considered as on duty for the period. If however the
Superintending Engineer considers the time taken in making over and receiving
charge to be excessive, the relieving officer must be treated as it he were on leave or
on joining tine, etc., at the case may be, for as much of the time as may be regarded
as excessive.

CHAPTER XIX - CONTINGENT CHARGES.

Revised as CHAPTER XIX –SUPPLIES AND SERVICES CHARGES.

A - MODES OF OBTAINING CASH.

464. Cash required to disburse contingent charges is obtained from treasuries in one of Cash required to disburse
two ways. supply and services and
repairs and maintenance
I. By cheques, i.e. in the same way as cash required for works payments and charges is obtained from
II. Directly by bills, i.e. in the same way as cash required for payment of pay treasury Bank in one of two
and allowances. ways.
I. No change is proposed.
The second of these methods can he adopted only if the local Administration has II. Directly by submitting
authorised it. bills to the concerned
Accounts Office i.e. District
Note - Under the first method, contingent charges are incorporated in the Monthly Accounts Officer/Divisional
Account of the division, whereas under the second method they do not enter the Controller of Accounts/
divisional accounts at all, though ultimately in the Accountant General's office they Chief Accounts Officer in
are accounted for against the appropriations to which they relate. the same way as cash
required for payment of
pay and allowances.
The second of these
methods can be adopted
only if the Ministry/Division
concerned has authorised
it.
Note – Replace ‘contingent
charges’ with ‘supply and

259
services and repairs and
maintenance’ and
‘Accountant General’ with
‘Chief Accounts Officer’.
B - GENERAL RULES.

465. The rules in part V, Chapter V, of the Treasury Rules. Volume I, apply generally to The rules in ‘Part II, Reference to
the Public Works Department to the extent that they may not be inconsistent either Chapter IV, Section V of relevant
with the authorised method of obtaining cash for contingent charges (vide paragraph the Treasury Rules and Treasury Rules
464) or with any of the special rules in this Code Subsidiary Rules made is given as
thereunder’ apply generally Treasury Rules
to the Public Works have been
Department, Roads and revised.
Highways Department and
Public Health Engineering
Department’ to the extent
that they may not be
inconsistent either with the
authorised method of
obtaining cash for supply
and services and repairs
and maintenance’ (vide
paragraph 464) or with any
of the special rules in this
Code.
466. The expression Contingent charges as used in Public Works accounts does not The expression supply and
include charges which under the rules in Appendix 2 are classified under some other services and repairs and
head of expenditure, e.g., Works, Repairs and Tools and Plants. See aIso paragraph maintenance charges as
468. used in Public Works
accounts does not include
charges which under the
rules are classified under
some other head of
expenditure, e.g., Works,
and Repairs. See aIso

260
paragraph 468.
467. If the contingent charges of a division excluding Special Contingencies (vide Rule
If the supply and services
287 of the Treasury Rules, Volume 1), during a month, exceed the monthly limit for
and repairs and
such charges fixed by the local Administration, the bill for the month should be
maintenance charges of a
submitted to the Superintending Engineer for sanction, which will be signified by that
division excluding Special
officer countersigning the bill. items (vide S.R.164 (iii) of
the Treasury Rules) during
a month exceed the
monthly limit for such
charges fixed by the
Ministry/Division concerned
, the bill for the month
should be submitted to the
Superintending Engineer
for sanction, which will be
signed by that officer
countersigning the bill.
468. Contingent Charges and Grant-in-aid may be included in the same bill, but the Replace ‘Contingent
abstract of the bill should show the total charges for each class separately. Charges ‘ with ‘Supply and
services and repairs and
maintenance charges’.
C - SPECIAL RULES.

469. When cash required for meeting contingent charges is drawn from treasuries by When cash required for
cheques the account procedure will be as follows:-- meeting supply and
services and repairs and
(a) Payments made should be brought to account, in the first instance, in cash maintenance charges
books or imprest cash accounts like works payments. is drawn from the
treasury Bank by
(b) At the end of the month all contingent charges (including Stock and cheques
adjustment transactions) should be consolidated in a bill in Form T.R. 32 the accounting procedure
(headed Not Payable at the Treasury) for submission to the Accountant will be as follows:--
General with the Monthly Account. Particulars of the Charges need not be (a) No change is proposed.
entered in this bill except in the case of miscellaneous items which do not (b) Replace ‘Accountant
fall under one of the classified sub-heads for specific charges. General’ with ‘Chief

261
Accounts Officer’ and ‘sub-
(c) For abstracting the contingent charges of the month the adoption of the form heads’ with ‘economic
of the Contingent Register (vide Rule 299 of the Treasury rules, Volume I) is codes’.
recommended. See also Rule 301 of the Treasury Rules, Volume I. (c) For abstracting the
supplies and services and
repairs and
maintenance charges
ofthe month the adoption of
the form of the Contingent
Register (vide S.R. 176 of
the Treasury Rules) is
recommended. See also
S.R. 178 of the Treasury
Rules.
470. Payments should be made out of the regular cash or imprest balances of the division Petty payments should be
and not out of undisbursed balances of cash drawn from treasuries for payment of made out of the regular
establishment charges. cash or imprest balances Note is revised.
of the division and not out
Note - Payments to treasury Officers for value of service stamps obtained by indent of undisbursed balances of
should invariably be made by cheque, the indents being prepared in Form T. R. 35. cash drawn from the
The Treasury Officer will retain the indent and grant a receipt in a form written up by treasury Bank by
the clerks of the Treasury and signed by himself whatever the amount may be. See submitting bills to the
also Rules 103 and 317 of the Treasury Rules. Volume I. concerned Accounts Office
for payment of
establishment charges.
Note- In terms of S.R. 194
of the Treasury Rules, a bill
in T.R. Form No. 21 should
be prepared by the
Divisional Officer when he
requires service postage
stamps. The bill shall be
submitted to the concerned
Accounts Office which shall
pass it after necessary

262
check regarding
appropriation and issue the
cheque. The Divisional
Officer shall draw up a
chalan (T.R. Form No. 6)
for the amount of cheque,
get it enfaced by the
Treasury Officer and
deposit the cheque in the
Bank with chalan. The
Bank shall receive the
money and return the
original copy of the chalan
to the Divisional Officer.
The Divisional Officer shall
furnish the copy of the
chalan to the Treasury
Officer who shall supply
the service postage
stamps.
II- When Bills are drawn on Treasuries.

Replace ‘Treasuries’ with ‘Accounts Offices’.


471. The following rules are applicable only when contingent bills are drawn on Replace ‘Treasuries’ with .
treasuries:- ‘Accounts Offices’.
(a) The procedure prescribed in the Treasury Rules for drawing bills direct on (a) No change is
the treasury for keeping the accounts of cash obtained on the bills and for proposed.
making disbursements applies in toto. (b) Replace ‘local
(b) Contingent bills may be drawn only by the Divisional Officer or such other administration’ with
officer as may have been specially authorised by the local Administration, Administrative
the procedure for the encashment of the bills being the same as prescribed Ministry/Division
for establishment bills in paragraph 454. concerned”.

(c) Payments made out of the cash thus drawn are subject to the rules of this (c) No change is
Code, both in regard to the manner of authorising and making payments proposed.

263
and to the forms of vouchers to be obtained in support thereof. (d) It is deleted.
(d) Debits from other departments or provinces for supplies chargeable to
contingencies, intimations of which may be received from the Accountant
General, should be dealt with in the manner indicated in Rule 316 of the
Treasury Rules, Volume I, without being formally responded to in the
accounts of the division. Other debits, of which intimations may be received Note- It is deleted.
direct through Advices of Transfer Debit, and Stock and adjustment
transactions arising, within the division, should be cleared, by an entry in the
regular accounts, by debit to "the Accountant General's office on account of
the Contingencies of the division," the transaction being incorporated in due
course in the Contingent Bill as laid down in the rule already quoted.
Note - In accepting invoices of store and work bills, etc., received from other divisions
and departments, charges pertaining to contingencies should be clearly specified,
and, if necessary, distinguished from other charges, so that, in cases where the
necessary adjustment can be effected in the Accountant General's office, this may be
done without further reference to the divisional office.
472. The cash obtained for contingent charges should not be mixed up with balances of Replace ‘contingent
cash obtained for other purposes, and care should be taken that cash charges charges’ with ‘supplies and
relating to other heads are not brought to account, even temporarily, as contingent services and repairs and
charges or vice versa. maintenance charges’. No
other change is made.
Para Existing Proposed Remarks
No

CHAPTER XX - DIRECTION AND OTHER SPECIAL OFFICES.

A - INTRODUCTORY.
473. The rules in this chapter apply only to the offices of Chief and Superintending Retained in original. No
Engineers, Superintendent of Works, and other special officers not being Divisional change is made.
Officers or their subordinate officers. These offices are described as special offices in
this chapter.
474. The head of a special office is not concerned with the actual execution of works, with Retained in original. No Change made in
the disbursement of money, or with the provision or custody of any materials, change is made. Final Draft.
otherwise than possibly as an officer of control. If, however, he is required at any time
to assume an executive charge, the monetary and stores transactions of such charge

264
should be kept distinct from the transactions of his special office, and accounted for
under the rules applicable to Divisional Officers.
B - RECEIPTS.
475. Heads of special offices do not ordinarily realise any departmental receipts. Any petty Heads of special offices do Reference to the
amounts received occasionally should be remitted at once to the treasury in not ordinarily realise any current Treasury
accordance with the procedure prescribed in Rules 92 to 96 of the Treasury Rules, departmental receipts. Any Rules has been
Volume I. See also Rule 82 of those Rules. petty amounts received given.
occasionally should be
Note - For recoveries from the staff see paragraph 480. remitted at once to the
treasury bank in
accordance with the
procedure prescribed in
S.R.40, S. R. 281 and Part
I of Appendix 4 of the
Treasury Rules and
Subsidiary Rules made
thereunder.
Note – No change is made.

C - PAYMENTS.
I - Introductory.
476. Thus, the monetary transactions of heads of special offices are practically confined II. Replace ‘Contingent Change made in
to payments of office expenses and pay and allowance of themselves and the Charges’ with ‘Supplies II only
members of their offices. These may be divided into two distinct groups. and Services and Repairs
I. Pay and allowances. and Maintenance’. No
II. Contingent Charges. other change is made.
477. Cash required to meet these payments is obtained by bills drawn on treasuries under Cash required to meet
the rules in the following paragraphs. these payments is obtained
Note - It is also permissible to obtain cash for contingent charge from Divisional by bills drawn on the
Officers instead of from Treasury Officers. Where this method is preferred, the Accounts Offices under the
detailed procedure will be prescribed by the Accountant General. rules in the following
paragraphs.
Note –It is deleted.
II- Pay and Allowances.

265
478. The rules in Chapter XVIII for divisional offices apply mutatis mutandis to special Retained in original. No
offices. The following rules are peculiar to them. change is made.
479. The number of separate establishment bills prescribed in paragraph 451 may, Words ‘Accountant
however, be reduced in consultation with the Accountant General, who will specify General’ is replaced with
the sections into which the bills should be divided. ‘Controller General of
Accounts.’
Add the following:
Establishment bills in the
prescribed form will be
presented at the Accounts
Office for issue of cheque.
Cheque will be presented
at the treasury bank for
drawal of cash. The Head
of Office will be responsible
for the amount drawn until
it has been paid to the
person entitled to receive it
and obtain legal quittance
in an Acquittance Roll in
prescribed Form.
480. Recoveries from the establishment of special offices are not subject to the rules in Retained in original. No
paragraph 458.They should, as far as possible, be made by deduction from their bills. change is made.
When, however the amounts recovered have to be paid into a court of law, or into
the Post Office Savings Bank as security deposits, recoveries should be made in
cash at the time of disbursement of pay and the amounts recovered should be
forthwith remitted.
III - Contingencies.
Revised to Supplies and Services
481. The general rules relating to Contingencies are given in Part V, Chapter V of the The general rules relating Necessary
Treasury Rules, Volume I. to Supplies and Services changes made
are given in Part II, due to revision of
Chapter IV, Section V of the Treasury
the Treasury Rules and Rules.
Subsidiary Rules Made

266
thereunder.
482. Charges for new supplies of, and repairs to articles of the classes which in the case Charges for new supplies
of executive Offices are classified under the head “Tools and plant,” are treated as of, and repairs to articles
contingent charges, etc., in the case of special offices. of the classes which in
the case of executive
officers are classified
under the economic code-
Repairs, Maintenance and
Rehabilitation are treated
as Supplies and Services,
etc., in the case of special
offices.
483. The account procedure prescribed in chapter VII for Tools and Plants of divisional
offices need not be observed in special offices in respect of the articles referred to in Retained in original. Workshop held
paragraph 482, though these will otherwise be treated as Tools and Plant for the on 5th March
purposes of the Public Works Department Code. Suitable registers showing the Note- Replace ‘Accountant 2014 decided
receipt, disposal and balances of the articles should, however, be maintained. General” with ‘Chief to retain this
Note – If any articles of this class are transferred to a divisional office, the fact of the Accounts Officer’. Paragraph.
transfer should forthwith be reported to the Accountant General, even though no .
adjustment of cost if required to be made under rule.
Para Existing Proposed Remarks
No

CHAPTER XXI – ACCOUNTS RETURNS OF SUB-DIVISIONAL OFFICERS

484. Subject to such special arrangements as may be authorised by the local Subject to such special Changes are
Administration after consultation with the Accountant General, to apply to cases arrangements as may be shown in bold.
where a Sub-divisional Officer is not authorised to make disbursements, the accounts authorised by the
of Sub-divisional Officers should be kept in accordance with the following rules. Administrative Ministry /
Division concerned after
consultation with the
Controller General of
Accounts, to apply to
cases where a
Sub-divisional Officer is not

267
authorised to make
disbursements, the
accounts of Sub-divisional
Officers should be kept in
accordance with the
following rules.
485. A Sub-divisional Officer maintains the initial account records of cash and stores as A Sub-divisional Officer Word ‘old’ is
described in chapter VII and VI as well as a Works Abstract with certain maintains the initial added before
accompaniments, for each work in progress. All these records are, as a rule, written account records of cash word ‘stores’.
up as the transaction take place. Sub-divisional Officer is not, however, required to and old stores as
consolidate the transactions into a compiled account, this work being done in the described in Chapter VI
divisional office for the entire division. and VII as well as a Works
Abstracts with certain
accompaniments, Petty
Works Requisitions and
Accounts for each petty
work, Transfer Entry
Orders, Form P.W.A.7, for
each work in progress. All
these records are, as a
rule, written up as the
transactions take place.
Sub-divisional Officer is
not, however, required to
consolidate the
transactions into a
compiled account, this
work being done in the
divisional office for the
entire division.
486. The initial accounts of cash and stores for a month should be closed on the 25th, or The initial accounts of cash Words from ”25th
such earlier date between the19th and the 25th as may be fixed by the Accountant and old stores for a month to ......for the
General for the purpose. The subsequent transactions of the calendar month should should be closed on the purpose” are
be treated as those pertaining to the accounts of the following month. In the month of last day of the calendar deleted. Second
March, however, the initial accounts of the Sub-division should be kept open until the month and ensure that & third

268
31st. their accounts reach the sentences are
Divisional Office by the 3rd also deleted.
Note 1 - The object of this rule is that the accounts returns of sub-divisions should of the following month. Note 1.-
reach the divisional office in sufficient time for the compilation of the monthly Account Note 1 - The object of this “Accountant
of the division and its submission to the Accountant General by the prescribed date. rule is that the accounts General” is
returns of sub-divisions replaced with
Note 2 - In cases where sectional officers are authorised to maintain separate initial should reach the divisional “Chief Accounts
accounts of stock in their charge, which have to be incorporated in those of the office in sufficient time for Officer.”
Sub-divisional Officer, the former may be permitted, except in March to close their the compilation of the
monthly accounts three days before the date of closing, fixed for the subdivision. This monthly Account of the
limit of three days may be relaxed by the Accountant General in exceptional cases. division and its submission
to the Chief Accounts
Officer by the prescribed
date.
Note 2 – It is deleted.
487. Immediately after the cash book of a month has been closed under paragraph 486, Immediately after the cash
the Cash Balance Report, Form 5 prepared under paragraph 81, should be book of a month has been
transmitted to the divisional office. closed under paragraph
486, the Cash Balance
Report in Form PWA 2
prepared under paragraph
81, should be transmitted
to the divisional office.
488. Copies of the Cash Book (supported by vouchers) should be sent to the divisional Copies of the Cash Book
office twice a month or oftener as may be directed by the Divisional Officer. The copy (supported by vouchers),
for the last period of each month should accompany the Cash Balance Report. along with the Cash
Balance Report, should be
Note 1 – As the accounts of the division in respect of the cash transactions of sub- sent to the divisional office
divisions are based on the copies of sub-divisional cash books under this rule, Sub- every month within three
divisional Officers should satisfy themselves, before signing them, that they are true days of the date on which Note 1 is revised
copies and correct in all respects. As a further precaution, the totals of the “cash” the accounts of a month in line with Note
columns on both sides should be expressed in words in their own hand. are closed or oftener as 1 below Article
may be directed by the 150 of Account
Note 2 – Accountant General, to eliminate the work of preparing copies, may permit Divisional Officer. Code Volume III.
subdivisions at the headquarters of a divisional office to maintain two alternative cash Note 1 – As the accounts

269
books – one being submitted in original to the divisional office at the end of the month of the division in respect of Note 2-
and the other being used in the month following. the cash transactions of “Accountant
sub-divisions are based on General” is
the copies of sub-divisional replaced with
cash books under this rule, “Controller
Sub-divisional Officers General of
should satisfy themselves, Accounts”.
before signing them, that
they are true copies and
correct in all respects. The
totals of the “Cash”
columns on both sides of
the copy of the sub-
divisional cash book should
be expressed in words in
the Sub-divisional Officer’s Note 3 is added
own hand in token of his from Account
having satisfied himself. As Code Vol. III.
a further precaution, the
totals of the “cash”
columns on both sides
should be expressed in
words in their own hand.
Note 2 – It is deleted.
Note 3.- The Accounts
Returns received from sub-
division should be further
checked in accordance
with the rules prescribed in
this behalf in the Audit and
Departmental Codes.
489. Within three days of the date on which the accounts of a month are closed, the Within three days of the Form 93 and 94
returns enumerated below should be forwarded to the divisional office with a covering date on which the accounts seen.
list in form 93: of a month are closed, the
returns enumerated below

270
(a) Abstracts of Stock Receipts and Issues, Forms 9 and 10, supported by should be forwarded to the
receipted invoices or other vouchers, and extracts from Register of Stock divisional office with a
Receipts and Issues. (Copies). covering list in Form 93: (a)
Abstracts of Stock
(b) Accounts of Receipts and Issues of Tools and Plant, Forms 13 and 14 Receipts and Issues, (a) Minor change
supported by necessary vouchers and acknowledges. (In original). Forms 9 (Form P.W.A. 5) is made in Final
and 10 (Form P.W.A 6), Draft.
(c) A Works Abstract (accompanied where necessary by Form 35 or 36 and by supported by receipted
Form 53 - Transfer Entry Order, in the cases referred to in paragraph 173 invoices or other vouchers,
for each work in progress [vide paragraph 4 (68)) in connection with which and extracts from Register
there was any transaction during the month with the detailed list in, Form of Stock Receipts and
94. Issues. (Copies)
(b) Retained . (c) is revised.
(d) A "Petty Works Requisition and Account", Form 32 for each petty work in (c) A Works Abstract
progress in connection with which there was any transaction during the (accompanied where
month (in original) with a detailed list in Form 94. necessary by Form 35 or
36 and by Form 53-
(e) Transfer Entry Orders, Form 53 relating to the accounts of the month, Transfer Entry Orders, in
excluding those proposed from time to time, vide paragraph 170. the cases referred to in
paragraph 173 for each
work in progress (vide
paragraph 4(68)) in
connection with which
there was any transactions
during the month with the
detailed list in Form 94.
(d) A “Petty Works
Requisition and Account”,
Form 32 for each petty
work in progress in
connection with which
there was any transaction
during the month (in
original) with a detailed list
in Form 94.. (f) is new

271
(e) Retained in original. addition.
(f) Such other returns as
may be necessary for the
compilation of the accounts
required to be submitted to
the Chief Accounts Officer
under orders of
Government.
490. Other accounts returns which Sub-divisional Officers should submit to the divisional Other accounts returns (i) & (iii)
office are the following: which Sub-divisional deleted.as
(a) Monthly – Officers should submit to Paragraphs
(i) “Statements of Receipts, Issues and Balances of Road Metal” Form the divisional office are the 161,162 and 55
16 vide paragraphs 161 and 162. following: are deleted.
(ii) Such statements or reports (vide paragraph 195) in connection with
recoveries of rents of buildings and lands, as the Divisional Officer (a) Monthly –
may require the Sub-divisional Officer to prepare.
(iii) Estimate of probable requirements of cash, if prescribed, by the (i) Deleted.
Divisional Officer under Note 1 below paragraph 55. (ii)Retained in original.
(b) Half-yearly - Balance Return of Stock, Form 11, on or before the 20th April (iii) Deleted.
and 10th October. (b) Retained .
(c) Yearly - Register of Tools and Plant, Form 15 on or before the 15th October. (c) Retained .

(d) Occasional - Reports of verification of stores (including materials at site of (d) Add word ‘old’ before
works), immediately after each verification. word ‘stores’.

CHAPTER XXII - ACCOUNTS OF DIVISIONAL OFFICERS


A - INTRODUCTORY.

491. The cash and stock accounts of the divisional office for a month are closed on the . No change is made.
last working day of the calendar month.
492. The Transfer Entry Book for a month should be closed as soon as possible, after the Words ‘e.g., those relating
expiry of the month, but before this is done, all necessary transfers, e.g., those to the levy of the

272
relating to the levy of the prescribed percentages for establishment, tools and plant, prescribed percentages for
supervision charges, etc. should be made. establishment tools and
Note – The transfer entry relating to the levy of percentages for establishment, tools plant, supervision charges,
and plant, and accounts and audit charges, is effected on a single order of the etc.’ are deleted. No other
Divisional Officer recorded in Form 62 the special form prescribed for the purpose, change is made.
vide paragraph 512. Note- It is deleted.
493. The cash and stock accounts of the entire division, as also all transfer transactions, Note 1-Replace ‘treasuries’ Annual
should be scrutinised by the Divisional Accountant before they are incorporated in with ‘Upzila Accounts establishment
connected registers and schedules and the Monthly Account. Officer, District Accounts return is there.
Note 1 – The Divisional Accountant’s responsibility as a primary auditor extends also Officer, Divisional
to the examination of all claims included in bills presented direct at treasuries by the Controller of Accounts, or
Divisional Officer, and on behalf of the latter he should also examine the accounts of Chief Accounts Officer’.
the disposal of money obtained on those bills.
Note 2 – In all matters connected with the personal claims of Government servants, Note 2 – Replace ‘Auditor
the Divisional Accountant is expected to give expert advice and help. He should see General’ with ‘Comptroller
in particular that service books and leave accounts of subordinates are maintained in and Auditor General’ and
accordance with rule, that the annual establishment return in the form prescribed by ‘Accountant General’ with
the Auditor General is accurately prepared, and that the admissibility or leave applied ‘Chief Accounts Officer
for by subordinates is verified before their leave applications are disposed of by the concerned’.
Divisional Officer or forwarded to higher authority. In all cases of doubt, however, he
should advise the Divisional Officer to consult the Accountant General.
B – SCRUTINY OF ACCOUNTS
494. The Divisional Accountant should examine the accounts returns of Sub-divisional The Divisional Accountant
Officers on receipt to see: should examine the
(i) that they have been received in a complete state. accounts returns of
(ii) that all sums receivable are duly realised, and on realisation credited to Sub-divisional Officers, as
the proper head of account as well as to the personal account, if any, of referred to in Chapter XXI,
the contractor, employee or other individual, on receipt to see:
(iii) that the charges are covered by sanctions and appropriations and are (i) No change is made.
supported by complete vouchers, setting forth the claims and the (ii)Replace ‘head of
acknowledgements of the payee legally entitled to receive the sums account’ with ‘economic
paid, code’.
(iv) that all vouchers and accounts are arithmetically correct, (iii)No change is made.
(v) that they are in all respects properly prepared in accordance with the (iv) No change is made.
rules applicable to each case, and (v)No change is made.

273
(vi) that all charges are correctly classified, those which are debitable to the (vi)No change is made.
personal account of a contractor, employee or other individual, or are
recoverable from him under any rule or order, being recorded as such in No other change is made.
a prescribed account.
It should be seen in particular that, on the basis of rates sanctioned by competent
authorities, and of facts (as to quantities of work done, supplies made, etc., or
services rendered) certified by authorised officers, the claims admitted for payment Note - Retained in original.
are valid and in order. No change is made.
Note – It is not necessary that the Divisional Accountant should check personally the
arithmetical accuracy of all vouchers and accounts, but he is responsible that a cent
percent check is exercised efficiently under his supervision.
495. The Divisional Accountant should exercise a similar check, from day to day, in regard. (ii) Delete words from
‘before payment is….Sub-
to (i) the transactions recorded direct in the cash and stock accounts of the divisional
office, and (ii) bills and vouchers of subdivisions, which are submitted to the divisional Officer.’
Divisional Officers for approval before payment is made by the Sub-divisional Officer.
Add the following after last
In respect of charges, this examination should be conducted before the payment is sentence: The Divisional
made. Accountant should affix his
dated initial after the last
entry of the day’s
transaction in the divisional
cash book, in token of
check.
496. Every payment should be so recorded, and a receipt for the same so obtained, e.g., Retained in original. No
see paragraph 223 and 224, that a second claim against Government on the same change is made.
account is impossible, and if it represents a refund of a sum previously received by
Government, it should also be seen that the amount paid is correctly refundable to
the payee.
497. If the Divisional Officer has set a limitation on the drawings of any Sub-divisional It is deleted. This is not in
Officer, on a treasury for any month, he should intimate the same to the Treasury force.
Officer, or the Bank, and specify the date of commencement and termination of the
account month of the Sub-divisional Officer. The Divisional Accountant, while
examining the Cash Book of the Sub-divisional Officer, should see that the total
amount of cheque drawn by him during at the month does not exceed the prescribed
limit; see paragraph 60.
498. The Divisional Accountant is responsible that every order or sanction affecting Retained in original. No Form 58 and

274
expenditure to be accounted for in the monthly Account is noted at once in a suitable change is made. Form 59 seen.
register (or other account), preferably one wherein the expenditure incurred against it These Forms
can be watched readily. General sanctions to estimates and appropriations for works have not been
should be noted in the Register of Works Sanctions to fixed charges of a recurring changed.
character, e. g. those relating to the entertainment of work-charged establishments
should be entered in the Register of Sanctions to Fixed Charges, Form 58. For Note 1- Replace
sanctions to special payments, chargeable to the accounts of works, and other ‘contingent’ with ‘Supplies
miscellaneous sanctions, Form 59, Register of Miscellaneous Sanctions, will be and Services’ . No other
found suitable. change is made.
Note 1 - Forms 58 and 59 may be used in respect of sanctions to contingent
expenditure when this is not brought to account in the Monthly Account but separate Note 2- Retained in
pages of this register should be set aside for this purpose. original. No change is
Note 2 - Sanctions to estimates for works should be entered in the Register of Works made.
and a collective register of all sanctioned estimates be maintained in such form as
may have been prescribed by Government.
499. If against a single sanction two or more disbursing officers have to operate Retained in original. No
simultaneously, the orders of the Divisional Officer should be obtained imposing a change is made.
definite limitation on the money transactions of each officer. Similarly, if disbursing
officers of two or more divisions are concerned, the order of the Superintending
Engineer or higher authority should be taken. In such cases it may be advisable to
have a separate working estimate, or other sanction, to cover the transactions of
each disbursing officer, and for the purpose of bringing the expenditure to account.
These should be treated, as far as possible, as independent transactions, pertaining
to the same group of works or the same project. If this is not possible, special
arrangements must be made for the check of the total expenditure against the
sanction.
500. It is one of the functions of the Divisional Accountant to see that expenditure which is Retained in original. No
within the competence of the Divisional Officer to sanction or regularise, is not change is made.
incurred, as a matter of course, under the orders of subordinate disbursing officers
without his knowledge. All such items of expenditure should at once be brought to the
notice of the Divisional Officer and his orders obtained and placed on record. See
also paragraph 23.
501. The works expenditure should be checked with the estimates to ensure that the Retained in original. No
charges incurred are in pursuance of the object for which the estimate was intended change is made.
to provide. In the case of works the expenditure on which is recorded by sub-heads

275
(that is, items of work such as brick, work, etc.) the Divisional Accountant is
responsible for checking the expenditure on each sub-head with the estimated
quantity of work to be done, the sanctioned rate, and the total sanctioned cost, so
that he may bring to notice all deviations from the sanctioned estimate.
502. When a recovery has been ordered to be made from a contractor or other person, Fourth Line: Add word Form 95 is:
which cannot be watched through a suspense or other account specially prescribed “Miscellaneous” before Register of
for the purpose, the order should be noted at once in a register of recoveries in Form word “recoveries”. No other Miscellaneous
95, opened specially prescribed for the purpose, so that the amounts recovered from change is made. Recoveries.
time to time (with particulars of the account concerned) may be recorded against it,
and prompt compliance with the order watched.
503. It is permissible to take in reduction of the expenditure on works in progress, certain Retained in original. No
recoveries of expenditure (vide paragraph 176) e.g. sale proceeds of surplus change is made.
materials and plant acquired specially for any work, or of materials received from
dismantled structures, irrespective of whether the estimates for the works make
allowance for such recoveries or not. The amounts of such receipts are, however, not
available for expenditure in excess of that authorised in the estimate for the work and
the Divisional Accountant should see that, without the orders of competent authority,
the gross expenditure authorised is not exceeded, or surplus receipts realised are not
utilised towards additional expenditure. He should at the same time watch the
receipts, with a view to bring to the Divisional Officer's notice, and obtain that officer's
orders on all marked deviations from the provision for such credits in the estimates of Note 1 - Retained in
works. original. No change is
Note 1 - In the case of works the accounts of which are kept by sub-heads, all such made.
receipts should be credited to a special sub-head in these accounts, vide paragraph
268. In the case of other works, the progress of the realisation of receipts should be
watched through the Register of Special Recoveries (vide paragraph 502), which
should be posted from sanctioned estimate in respect of credits anticipated therein,
and from the accounts in respect of receipts realised from time to time. Note 2- Retained in
Note 2 - The Divisional Accountant should see also that savings due to abandonment original. No change is
of parts of a work, as evidenced by the quantities of the work executed or otherwise made.
are not utilised towards unauthorised expenditure.
504. After check every voucher should be enfaced with the word "checked" over the dated Replace ‘audit’ with ‘Chief Are such
initials of the Divisional Accountant, as well as of any clerk who may have applied a Accounts Officer’s office’ vouchers kept in
preliminary check. Vouchers not submitted to audit (vide paragraph 525) should be and ‘Accountant General’ the Divisional
"cancelled" by means of a perforating or endorsing stamp and kept carefully, to be with ‘Director General Office?

276
made available for test audit whenever demanded by the Accountant General. Works Audit Directorate or
Note 1 - Vouchers relating to contingencies, which do not amount to more than by the Chief Accounts Form T.R. 33 is
rupees twenty-five each, should be dealt with in the manner indicated in the Officer for check’. for payment of
certificate of the disbursing officer printed on Form T. R. 33. Note 1 -Replace Scholarships.
Note 2 - Stamps affixed to vouchers should be so cancelled that they cannot be used contingencies’ with
again, and if with this object they are punched through, care should be taken that the ‘Supplies and Services’
acknowledgement of the payee is not destroyed thereby. ,and ‘rupee twenty-five ’
Note 3 - Vouchers relating to new supplies of tools and plant should be completed by with ‘Taka one hundred’.
noting on them the name of the month in the accounts of which the articles acquired Note 2 - Retained in
were brought on to Form 13, Account of Receipts of Tools and Plant. original. No change is
proposed.
Note 3 –Retained.
505. The results of the examination of accounts and vouchers received from Replace ‘for the
Sub-divisional Officers should be intimated to them in all cases in which it is Accountant General’s’ with
necessary to obtain further information, accounts, vouchers, certificates, etc., or to ‘to Inspecting Officers/Audit
direct them to correct the relevant records of their offices or avoid the recurrence of Officers at the time of audit
any irregularity. The procedure to be observed may be prescribed by the Divisional for review’.
Officer. The records connected with the results of the examination should be retained No other change is
so as to be available for the Accountant General's inspection. proposed.
C - SETTLEMENT OF ACCOUNTS WITH TREASURIES.
Revised as C - SETTLEMENT OF ACCOUNTS WITH ACCOUNTS OFFICES.

Para Existing Proposed Remarks


No
506. As soon after the expiry of the month as possible, a monthly settlement should be After the expiry of the Words ‘all
effected with all treasuries in respect of the transactions of the entire division with month, the divisional office Treasuries’
them. should obtain DAO 10 and replaced with
DAO 11 and the second ‘concerned
copy of Daily Credit and Chief Accounts
Debit Bank Scrolls by 3rd of Officer,
the following month from Divisional
the concerned Chief Controller of
Accounts Officer, Divisional Accounts,
Controller of Accounts, District Accounts
District Accounts Officer/ Upzila

277
Officer/Upzila Accounts Accounts
Officer, as the case may Officer’.
be, in respect of the
transactions of the entire
division and carry out
monthly reconciliation and
give details in Form PWA
Form 19 vide Articles 59
and 158 of Account Code
Volume III in accordance
with such procedure as
may be prescribed in the
relevant Financial
Rules/Treasury Rules of
Government.
Add the following:
Note: Divisions located
under Dhaka Presidency
should generate DAO 10
and DAO 11 from the SAE
PWD Software and verify
cheques encashed and
challans deposited by
them and accounted for by
Treasury Bank in DAO 10.
Divisions located outside
Dhaka Presidency should
obtain DAO 10 and DAO
11 from concerned
Accounts Office for
verification and monthly
reconciliation as prescribed
above.
507. For payments into treasuries, consolidated receipts should be prepared in Form 50 For payments into treasury Treasuries are
for the whole of the remittances made to each treasury, and sent to the Treasury banks, consolidated replaced with

278
Officers for signature. receipts should be ‘treasury banks’
prepared in Form 50 for the
whole of the remittances Form 50 is seen.
made to each treasury Form 50 will
bank and enclosed with need to be
monthly accounts and sent revised.
to the concerned Chief
Accounts Officer after
checking with entries made
in Daily Receipt (Credit)
Scrolls and DAO 10
obtained from the
concerned Accounts
Office.
508. For cheques drawn, the pass books, duly completed for the month, should be For cheques drawn and
obtained from the Treasury Officers with the certificates of issues from treasuries issued during a month, a Note 1 is
(which are prepared in the form reproduced below), and their agreement with the monthly statement in revised.
cash books of the division should be effected in Part II of Form 51 Schedule of Schedule Number 6 in
Monthly Settlement with Treasuries, which also gives details of the differences. prescribed Form should be Note 2 is
I hereby certify that the total issues made from this treasury on cheques drawn prepared giving cheque revised.
against the account of Mr……………., Officer-in-charge, …………. Division, number, amount, voucher Form 51 will
during……19…., amounted to Rs…………..(in words). number, date and name of need to be
The certificate of agreement should be recorded in the pass book over the signature payee and submitted to the revised and
of the Divisional Officer without recording any details of the uncashed cheques or Chief Accounts Officer brought in line
other differences. with monthly accounts for with FORM
Note 1 – The pass book or list of cheques cashed is written up in Form T.R. 51. It reconciliation purposes. P.W,A 19.
should remain in the divisional office as an account record of the office and should be This Schedule should be
sent to the treasury periodically on fixed dates (at weekly intervals in the case of the verified and checked with
treasury at the divisional headquarters) to be written up. The identity and the the details given in Daily
amounts of the cheque entered as cashed should be examined at the earliest Payment (Debit) Scrolls
opportunity, the pass book being initialled (and dated) by the Divisional Accountant in and DAO 11obtained from
token of the check. the concerned Accounts
Note 2 – Form 51 is required for submission to audit in original, vide paragraph 523. Office generated from
The office copy of the details recorded in it should be maintained in the cash book of iBAS/ iBAS++.
the divisional office, the entries being made, over the signature of the Divisional Note 1- The list of

279
Officer, just after the closing entries of the month referred to in paragraph 78. cheques issued should be
Note 3 – If the Divisional Officer is placed in account with any treasuries which are in
recorded in ‘Register of
account with an Accountant General other than his own, or with a military treasure Cheques issued’.
chest, a separate Schedule of Monthly Settlement with Treasuries, Form 51, should Cheques .encashed is
be prepared in respect of the treasuries of each circle of account. written up in DAO 11. It
should remain in the
divisional office as an
account record of the
office. The identity and the
amounts of the cheque
entered as cashed should
be examined and verified
with the entries given in
Daily Payment (Debit)
Scrolls/ DAO 11 and list of
outstanding cheques
should be included in Form
PWA 19 , which is to be
enclosed with monthly
accounts.
Note 2-Replace ‘Form 51’
with ‘Form P.W.A 19’ and
‘audit’ with ‘CAO
concerned’, add words
‘with monthly accounts’
and delete words ‘in
original’. Second sentence
is revised as under: The
office copy of the details
recorded in it should be
maintained in the
divisional office. .
Note 3- It is deleted.
509. As sub-divisional cash books are closed on various dates before the last date of the As Sub-divisional and Revised.
calendar month, and the accounts of sub-treasuries are also not closed on that date, Divisional cash books are

280
transactions recorded in the cash books of the Public Works Department for a month closed on the last date of
may sometimes be responded to by the treasury in an earlier or a subsequent month. the calendar month, and
This disbursing factor should be borne in mind. Differences which are neither due to the Payment (Debit) Scroll
this cause, nor represent amounts of uncashed cheques, should be settled prepared by the treasury
expeditiously in consultation with the Treasury Officer concerned. bank is also closed for the
calendar month, there
should not be any
difference between
payment transactions of
the Division and treasury
bank. But transactions
recorded in the cash books
of the Public Works
Department, Roads and
Highways Department and
Department of Public
Health Engineering for a
month may sometimes be
responded to by the
treasury bank in the
subsequent month due to
late presentation of
cheques and such cheques
may be included in the
subsequent month’s
Payment (Debit) Scroll.
This factor should be borne
in mind. Differences which
are neither due to this
cause, nor represent
amounts of uncashed
cheques, should be settled
expeditiously in
consultation with the
Accounts Office

281
concerned.
D - COMPILATION OF ACCOUNTS.

1 - Monthly Accounts.

(a) INTRODUCTORY.

510. Before the actual compilation of the various schedules and schedule dockets, etc., is Before the actual Article 153 of
undertaken, the Abstract Book, Form 81, may be written up from the original Cash compilation of the various Account Code
Books, Abstracts of Receipts and Issues of Stock, and the Transfer Entry Book in schedules and schedule Volume III refers.
accordance with the instructions printed on the standard form. The Book will dockets, etc., is
consolidate all the transactions of the division and will thereby facilitate the location of undertaken, the Abstract
errors and omissions made in the compilation of the Monthly Account from the Book, Form 81 (Form
schedules and also serve as an independent check over the accounts so compiled. P.W.A. 16), may be written
up from the original Cash
Books, Abstracts of
Receipts and Issues of
Stock , and the Transfer
Entry Book in accordance
with the instructions printed
on the standard form. The
Book will consolidate all
the transactions of the
division and will thereby
facilitate the location of
errors and omissions made
in the compilation of the
Monthly Accounts from the
schedules and also serve
as an independent check
over the compiled
accounts.
(b) SCHEDULE DOCKETS.

282
511. As cash vouchers and transfer entry orders, relating to (i) charges on works other No change is made in Article 154 of
than percentages charged for establishment, tools and plant, etc., and (ii) other items paragraph. Account Code
of expenditure or disbursement for which a contingent bill is not required, come to Replace (a) with the Volume III refers.
hand and are scrutinised, they should be posted into Schedule Dockets in Form 61, a following:
separate form being used for (a) each work to be Form 61of Book
(a) each work to be accounted for in a Schedule of Works Expenditure, Form accounted for in a of Forms (Form
63 or in the Schedules of Deposit Works and Takavi Works, Forms 65 and Schedule of Works P.W.A.17 of
66, Expenditure, Form 63 or in Account Code
the Schedules of Deposit Vol.III ).
(b) each manufacture or other item of expenditure debitable to Stock and to be Works , Form 65, Form 63 of Book
accounted for in the Schedule of Debits to Stock, Form 72 (vide paragraph (b). No change is made. of Forms (Form
517), (c) Retained in original. No P.W.A. 20 of
change is made . Account Code
(c) each separate class of charges (including refunds of revenue) for which a Volume III)
schedule in any other form has to be prepared under the rules in this Replace “Accountant
chapter. General’ with ‘Controller Form 65 of Book
General of Accounts’. of Forms (P.W.A.
Cash receipts which have to be taken in reduction of expenditure (vide paragraph 25 of Account
176) should be posted as refunds, with brief particulars of the transactions. At the Code Vol. III).
end of the month, the schedule dockets should be completed in respect of the Stock Form 72 of Book
transactions by posting therein all the Stock debits and credits of the month as of Forms (Form
recorded in the lower part of Forms 10 and 9, Abstracts of Stock Issues and Stock P.W.A.21 of
Receipts respectively, omitting those brought to account through the Cash Book and Account Code
the Transfer Entry Book, vide Note 2 below paragraph 111. The total of the month's Volume III)
stock transactions relating to each schedule docket should be entered therein as a
single figure, plus or minus according as it is a debit or a credit, and if there are both Article 156 of
debits and credits to be entered, the net result only should be posted. Thus in the Account Code
case of schedule dockets for works, this figure represents the total issue of materials Volume III refers.
from stock to the work and the materials transferred from work to stock will appear as
refunds under the heading “Transfer Entries”. The schedule dockets should then be
totalled and reconciled with the works abstract in the case of works, and with the
schedules concerned in the case of dockets of class (c) above. All the vouchers
(including acknowledgements & stock supplied to contractors), transfer entry orders,
survey reports, and sale accounts which are required to be submitted to the
Accountant General (vide paragraph 525) should then be attached to the respective

283
schedule dockets which should be numbered in a separate series for each month.

Note 1 - The Accountant General may however, at his discretion permit Divisional
Officers to post the Schedule Dockets at the end of the month from the Works
Abstract as soon as the latter are completed and checked. The Accountant General
may also at his discretion dispense with the preparation and submission of a Note 1- First line-Replace
Schedule Docket for a work when the outlay on that work consists entirely of ‘Accountant General’ with
payments on muster rolls or other vouchers not required to be submitted to him. In ‘Controller General of
that case, the Divisional Accountant must record a certificate in the last column of the Accounts’. Last sentence-
Schedule of works expenditure against the relevant item that the vouchers in support Replace ‘Accountant
of the item are such as are not required to be submitted to the Accountant General General’ with ‘Chief
under the rules. Accounts Officer”.

Note 2 - The audit of schedule dockets is conducted In the Accountant General’s


office on the assumption that petty vouchers and initial stock accounts in support of Note 2 –Replace
the certified amounts of unvouched and stock charges have been duly audited by the ‘Accountant General’ with
Divisional Accountant, in detail and are available for test audit. The Divisional ‘Chief Accounts Officer’.
Account is therefore, personally responsible for the accuracy of these amounts as No other change is made.
stated in schedule dockets.

Note 3 - Some of the schedules referred to in clause (c) above include charges for Note 3 - Retained in
works supported by a Schedule of Works Expenditure. Such charges and other original.
transactions relating to the works expenditure should be posted in the schedule
dockets for the works concerned.
512. For percentage recoveries made on account of establishment, tools and plant, and Retained in original. Art.157 of
accounts and audit charges (vide Appendix 5), a single schedule docket should be Account Code
prepared in Form 62 embracing all Government, as well as non-Government, works Note- Retained in original. Vol. III refers.
on which these percentages may be leviable under rule.
Note – This form serves as the transfer entry order relating to these recoveries (vide
paragraph 492) and should, therefore, be signed by the Divisional Officer.
(c) REGISTERS AND SCHEDULES.

513. (a) All cash and transfer entry transactions of the month, other than those noted in (a) All cash and transfer
the margin, should be posted into one of the schedules or registers named below, to entry transactions of the
which the transaction relates:- month, other than those

284
(a) Expenditure on Works. noted in (i) Expenditure on
(b) Expenditure on Stock. Works, (ii) Expenditure on
(c) Transactions referred to in paragraph 521. Stock and (iii) Transactions
referred to in paragraph
(i)Registers of Revenue Realised, 521, should be posted into
(ii) Registers of Refunds of Revenue, one of the schedules or
(iii)Registers of Receipts and Recoveries on Capital Account. registers named below, to
All in Form 46 (Paragraphs 190 to 192), a separate register being maintained for which the transaction
each major head and in the case of works for which separate capital accounts are relates:-
kept, one for each separate system or project. (i) to (iv) No change is
(iv)Registers of Rents of Buildings and Lands, Form 49 (paragraph 194), a separate made. Replace ‘major
register being maintained for each major head, etc., as in respect of Nos. (i) to (iii), head’ with ‘Legal and
(v)Schedule of debits to “Adjusting Account between Central and Provincial Functional Code’.
Governments”, (v) to (viii) Proposed to be
(vi) Schedule of credits to “Adjusting Account between Central and Provincial deleted.
Governments”, (ix) to (xii) No change is
(vii)Schedule of debits to “Adjusting Account with Railways,” and made.
(viii)Schedule of credits to “Adjusting Account with Railways,” (xiii) Deleted.
All in Form 77-A.
(ix) Schedule of debits to Remittances, and (xiv) No change is made.
(x)Schedule of credits to Remittances
Both in Form 77. (xv) Deleted.
(xi) Schedule of debits to Miscellaneous Heads of Account, and
(xii) Schedule of credits to Miscellaneous Heads of Account, (xvi) No change is made.
both in Form 76.
(xiii) Suspense Register, Form 67, in respect of transactions falling under the Heads (xvii) Deleted.
“Purchases” and “Miscellaneous P. W. Advances” vide paragraph 348 and 361.
(xiv) Deposit Register, Form 67 (vide paragraph 401)
(xv)Schedule of London Stores, Form 71 (vide paragraph 369)
(xvi)Schedule of Deposit Work, Form 65 (vide paragraph 410) (b) Of these registers and
(xvii)Schedule of Takavi Works, Form 66 (vide paragraph 424) schedules, Nos. (i) to (iv)
and (xiv) and (xvi) have
(b)Of these registers and schedules, Nos. (i) to (iv) and (xiii) to (xvii), have already already been described in
been described in the paragraphs quoted against each. the paragraphs quoted
against each.

285
Note 1 – Rent and other revenue receipts pertaining to (a) A Military Engineer Note 1 – Delete (b) Royal
Services, (b) Royal Pakistan Air Force, (c) Posts and Telegraphs Department Works Pakistan Air Force.
and (d) Archaeological Works of the Central Government referred to in paragraph
515, should be posted in separate registers, Forms 49 and 46, for each (as required). Note 2 - No change is
made.
Note 2 – A separate schedule should be prepared for each class of receipt for which
a separate register is maintained. Note 3 – Replace ‘major
head’ with Legal and
Note 3 – When under a major head of revenue there are more than one system of Functional Code.
works, for which separate capital accounts are kept, a summary of the receipt of all
systems working up to the totals of the major head, should also be prepared. (c) Deleted.

(c)Schedules (v) to (vii) are intended to bring together all transactions which originate
in the division and have, to be adjusted by the Accountant General through the major
heads “Adjusting Account between Central and Provincial Governments” and
“Adjusting account with Railways”. The transactions relating to “Adjusting Account
between Central and Provincial Governments” should be detailed by each Note –No change is made.
Government and those relating to “Adjusting Account with Railways” should be
grouped by each Railway. (d) Delete words ‘, other
than those mentioned in (c)
Note – Items or groups of items for which details are given in separate schedules. above,’ No other change is
E.g. Schedule of Receipts, (Form 46) and works expenditure (Form 64), should be made.
shown as a single item.
(d)Schedules Nos. (ix) and (x) are the schedules in which all remittance account
transactions, other than those mentioned in (c) above, are collected, the entries being (e)Replace ‘Accountant
grouped under the headings given in the sample entries of Form 77. General’ with ‘Chief
Accounts Officer’ and
(e)Subject to such instruction as may be issued in this behalf by the Accountant delete words from ‘and
General, schedules No. (xi) and (xii) are intended to collect all disbursements and ordinarily affect ……
receipts which do not pertain to any of the other rules mentioned in this paragraph or Subventions from Central
to any of the works or stock expenditure schedules referred to in paragraphs 515 to Road Funds’.
517. These transactions are adjusted finally in the books of the Accountant General,
and ordinarily affect one of the non-Public Works major heads of revenue or
expenditure (e.g., ‘IV – Taxes on Income’, ‘XXII Jails and convict Settlements’, ‘XLIV
– Receipts in aid of Superannuation’, ’26 – Audit’ and ’57 – Miscellaneous’) or debt

286
heads of account (e.g. ‘0 – unfunded Debt’, ‘P – Deposits and Advances – Note – It is deleted.
Subventions from Central Road Funds’).

Note – Income tax deduction’s from work-charged establishments percentages


chargeable on European Stores, recoveries of pensionary charges comprised in the
percentage charges levied for work done and receipts on account of cemetery
endowments invariably appear in the Schedule of Credits to Miscellaneous Heads of
Accounts. Similarly percentage recoveries for accounts and audit appear as credits or
minus debits in the Schedules of Credits or Debits to Miscellaneous Heads of
Account respectively, according as the amounts are creditable to “XLVI
Miscellaneous – Fees for Government Audit” or “26 – Audit”. Expenditure on works
met from subventions from Central Road Fund will appear in the schedule of Debits
to Miscellaneous Heads of Account. See also paragraphs 414, 418 and 420 for
expenditure on works relating to certain Local Funds. As regards other transactions,
they should not be classified under the final or debt head concerned and shown in
the Schedules of Credits or Debits to Miscellaneous Heads of Account, unless the
Accountant General has authorised this; ordinarily they should be classified by
Divisional Officers under the remittance head “Public Works Remittances – III Other
Remittances” and included in the Debit or Credit Form 77, as the case may be. See
also paragraph 12 and 13 of Appendix 3.
514. At the end of the month, the stock transactions of the month, as recorded in the Purchase of
Abstracts of Stock Receipts and Stock Issues, Forms 9 and 10, excluding Retained in original. Stores by a
transactions brought to account (vide Note 2 below paragraph 111) through the Cash Division is not
Book and the Transfer Entry Book, should be incorporated in the schedules referred allowed.
to in paragraph 513, and the schedule should be completed in all other respects, e.g.,
(1) in the Debit Schedules 77-A, 77 and 76 and in the Deposit Register should be
posted, from the detailed schedules concerned (vide paragraphs 515 and 516), the
total amount of works expenditure debitable to each head of account, Government,
department, division or office (see also paragraph 401) and (2) the total amount of
the cheques drawn during the month should be entered in the Credit Schedule, Form Note 1- It is deleted.
77, as a single entry for treasuries of each circle of account, under the sub-heads “II – Note 2- Delete (a) (ii) and
Public Works Cheques” or “III – Other remittances – (b) Items adjustable by Public (a) (iii). No other change is
Works Officers”, as the case may be, of the head “Public Works Remittances” (see proposed.
also Note 3 below to paragraph 508).

287
Note 1 – Expenditure on famine relief works should be entered in Debit Schedule 76.

Note 2 – In the Schedule of Debits to Remittances the expenditure on the works


referred to in clause (a) (ii) to (a) (v) of paragraph 515 should be shown separately
from that on other works.
(iv) SCHEDULE OF WORKS EXPENDITURE.

515. (a)After a reconciliation has been effected between the totals of works abstracts and (i)Replace major head with Refer to Article
relevant schedule dockets, a Schedule of Works expenditure should be prepared in Legal and Functional Code 160 of Account
Form 63, separately for expenditure relating to each of the following classes: and delete bracket and Code Volume III.
(i)Each major head (or a division thereof shown separately in column 1 of the sentence in bracket.
classification table of Appendix 2) under which expenditure is recorded. Note- Deleted.
Note – This form is not used for Manufacture transactions, vide paragraph 517. (ii) Deleted. Form 63 ( Form
(ii)Military Engineer Services, (iii)Deleted. P.W.A.20.)
(iii)Royal Pakistan Air Force, (iv) Bangladesh Post
(iv)Posts and Telegraphs Department Works, and Department Works
(v)Archaeological Works connected with the conversation of ancient monuments entrusted to the division as
which are debitable to the archaeological Department. a standing arrangement ,
Entrusted to the division as a standing arrangement. and
(vi)All other Government works including occasional works of clauses (ii) to (v). (v) Retained in original.
(vii)All non-Government works other than Deposit Works and Takavi Works for which (vi) All other Government
separate schedule are prepared in Forms 65 and 66 respectively, vide paragraphs works including occasional
410 and 424. works of clauses (iv) and
(b)Only those works on which expenditure has been incurred during the month (v).
should be included in the schedule, the entries being detailed in the order of the (vii) All non-Government
prescribed heads of the accounts classification in the case of works of classes (i) to works other than Deposit
(v), and grouped separately for each Government, department, division, local body or Works for which separate
other party concerned, in the case of works of classes (vi) and (vii). All works forming schedule are prepared,
part of a single project or system should, in all cases, be grouped together. vide paragraphs 410 and
424.
Note 1 – In the Schedule for Works of classes (i) to (v), money column 5 for “Total (b)Only those works on
charges of the month” should be totalled so as to bring out separately the totals for which expenditure has
(1) each minor head, (2) each primary unit of appropriation (if any) subordinate to a been incurred during the
minor head, and (3) each group of works for which a separate lump sum month should be included
appropriation has been placed at the disposal of the Divisional Officer or a controlling in the schedule. The

288
authority. Against each total of the last category should be given (a) in column 6, entries should be detailed
the total charges of the year which will be arrived at by adding the total of the month in the order of the
to the total of the year as given in column 8 of the previous month’s schedule, and (b) prescribed heads of the
in column 7 the ‘lump sum appropriation, if placed at the Divisional Officer’s disposal. accounts classification. All
works forming part of a
Note 2 – In the schedules pertaining to works of classes (vi) and (vii), the entries single project or system
relating to each work should be made separately for ‘work expenditure’ and should, in all cases, be
“percentage charges” (for establishment, tools and plant, accounts and audit grouped together.
charges, etc.) one line being used for each of these two charges and a third for the Note 1 – Revised.
total charges on the work. First Line: Replace (i) to (v)
Note 3 – Save as provided for in Note 1, it is optional with the Divisional Officer to with (i), (iv) and (v).
make entries in columns, 6, 7 and 9 in respect of individual works. These columns Third Line: Replace (1)
are not provided for in the fair copy, Form 64, of the schedule required for submission each minor head with ‘(1)
to the Accountant General (paragraph 523). Figures entered in Column 6 of the office each Economic Code’.
copy under the provisions of Note 1 should be noted in the Remark column of the fair Fourth line: Replace ‘minor
copy. head’ with ‘economic
code’.
Note 2 –Retained in
original.
Note 3 –Replace
‘Accountant General’ with
‘Chief Accounts Officer’.
516. Similarly, the Schedule of Deposit Works and the Schedule of Takavi Works should Words “and the Schedule No Takavi works
be completed in respect of expenditure transactions, which should be taken from the of Takavi Works” are are undertaken.
relevant schedule dockets. deleted. No other change.
(d) SCHEDULE OF DEBIT TO STOCK

517. All debits to stock should be collected in Form 2, Schedule of Debits to Stock. The Retained. No new Stock is
entries in this schedule should be arranged in four groups – (1) “Manufacture”, (2) held by
“Land, Kilns, etc.”, (3) Storage and (4) “Other sub-heads”. Under (1), should be Divisions.
detailed all manufacture operations in progress and under (2), all works in progress in
connection with the acquisition of land, construction and repairs of kilns, etc. Under
(3) should be shown, the expenditure which is incurred, after the acquisition of the
stores, on work charged establishment employed on handling and keeping initial
accounts, the custody of stock and the maintenance of the store godown or yards,

289
etc. Under (4), should be shown (a) individually, all items of expenditure on the
carriage, handling, etc., of stock materials when the cost of such processes is
debitable to the sub-head of stock under which the materials are classified (vide
paragraphs 124 and 306), (b) individually, all items of acquisition of stock materials
for which an estimate is required under rule, and (c) collectively, all other items of
acquisition of stock materials. In respect of each manufacture operation, the outturn Note - It is retained.
of the month (vide paragraph 331) should also be shown in the schedule, the
operation and outturn being entered in two separate lines.
Note – If the Divisional Officer is specially authorized by Government to sanction the
carriage, handling, etc., charges up to a specified money limit, it will devolve upon the
Divisional Accountant to conduct the audit of individual items of expenditure against
the Divisional Officer’s sanctions, but all items of this class should be detailed in the
schedule.
518. An account of the suspense head "Stock" should next be prepared in Form 73, Stock It is retained.
Account. Part I of this form is the main account showing the receipts, issues and
balances, classified by sub-heads, separate figures being given in respect of the
sub-heads “Manufacture”, “Land, Kilns, etc.,” and "Storage" and all the other
sub-heads (vide paragraph - 352) being lumped up. Part II, the Detailed Account of
Issues, is written up-first, and from this part and the Schedule of Debit to Stock, Form
72, is prepared in Part I.
(e) CLASSIFIED ABSTRACT OF EXPENDITURE.

519. A consolidated account of all expenditure (vide paragraph 14) debited against the Replace ‘major heads’ with Article 168 of
grants of the division should be prepared in Form 74, Classified Abstract of ‘legal and Functional Account Code
Expenditure. The figures relating to the several major heads (or divisions thereof Codes’ and sentence given Vol. III refers.
shown separately in column 1 of the Classification table of Appendix 2) should be in bracket is deleted. Form 74 (Form
entered in separate sections, arranged in the order indicated in the Appendix. Replace word “Appendix” P.W.A. 29.)
Note 1 – When works for any of the department named in the margin are under taken with “Classification Chart of
as a standing arrangement, vide paragraph 515(a), and funds for the purpose are Accounts”.
allotted to the division, the expenditure transactions connected therewith should also Note 1- Delete the
be abstracted in Form 74, the classification of expenditure being that prescribed in following:
respect of the works concerned, vide Note 3 below paragraph 12. Military Engineer Services,
Military Engineer Services, Royal Pakistan Air Force,
Royal Pakistan Air Force, No other change is made.
Posts and Telegraphs Department. Note 2- Refunds of

290
Archaeological Department. Revenue are excluded
from this Abstract, as they
Note 2 – Refunds of Revenue are excluded from this Abstract, as they are treated as are treated as minus
minus Revenue, vide paragraph 188 and Appendix 2, “Receipts and Recoveries on Revenue, vide paragraph
Capital Account” are included in this Abstract as minus expenditure, as they are 188.On the other hand,
taken in reduction of the charges under the major, head concerned vide Statement E Receipts and Recoveries
or Appendix 2 under development
expenditure heads should
be included in this
Abstract as minus
expenditure, as they are
taken in reduction of the
charges under the Legal
and Functional Codes
concerned.
(g) MONTHLY ACCOUNT

520. The Monthly Account should be prepared in Form 80 for presentation (with all First sentence is revised as Article 169 of
supporting registers, schedules, vouchers, etc.) to the Divisional Officer and under: Account Code
submission to the Accountant General. This account is an abstract of the entire Finally, the Monthly Vol. III refers.
receipts and disbursements of the month, as worked out in the Abstract Book (Form Account should be
81) and as detailed in the various schedules and registers, and shows also the prepared in Form 80 (Form
opening and closing cash balances, and on the back of the form are printed (1) a P.W.A. 30 for presentation
memorandum of miscellaneous cash receipts paid into treasuries and (2) a certificate (with all supporting
in respect of the closing cash balances of subordinate disbursing officers. The entries registers, schedules,
in the Account are divided into three group:- (1) Revenue entries, which are totals of vouchers, etc.) to the
receipts of Government under the several major heads, as taken from the Registers Divisional Officer and
of Revenue Realised, Form 46, (2) Expenditure entries, which are the totals of submission to the Chief
expenditure of Government for the several divisions of major heads and are posted Accounts Officer. Second Article 170 of
from the Classified Abstract of Expenditure, Form 74, and (3) Other heads, entries in sentence-No change. Account Code
which representing both receipts and disbursements, are posted from the Schedules The entries in the Account Volume III refers.
of Deposits, Takavi Works, Adjusting Account between Central and Provincial should be divided into
Governments, Adjusting Account with Railways, Remittances. and Miscellaneous three groups:- (1) Revenue
Heads of Account, Forms 78 or 79, 66, 77-A, 77 and 76. entries, which are totals of
receipts of Government

291
Note 1 - The entries posted under the several heads in the Monthly Account should under the several Legal
be checked with corresponding entries in the Abstract Book (Form 81). and Functional Codes , as
taken from the Registers of
Note 2 - The totals of the column for receipts and disbursements must agree, and if Revenue Realised, Form
there is any difference due to cash being in transit between two disbursing officers, its P.W.A. 9, (2) Expenditure
amount, etc., should be included in the closing balance and the certificate of cash entries, which are the totals
balance should be amplified so as to state the amount and the steps taken to adjust of expenditure of Form 81(Form
the difference. Government for the several P.W.A. 16).
divisions of Legal and
Functional Codes and are
posted from the Classified
Abstract of Expenditure,
Form 74 (P.W.A. 29), and
(3) Other economic codes,
under which both receipts
and disbursements, are
posted from the Schedules
of Deposits-Forms 78 or
79 and 76 . Note 1- No
change is made.
Note 2- Add words after
amplified ‘to explain the
amount’ and delete words
‘so as to state’. No other
change is made.
Para Existing Proposed Remarks
No
521. (a) There are certain transactions recorded in the initial cash and stock accounts, (a) No change is made. Not appearing in
which involve no operation on a revenue, expenditure, or any other prescribed head Account Code
of the accounts classification, as every such entry is counterbalanced either at once Volume III.
or after an interval, by a similar entry of the reverse character. It is not necessary to
include such transactions, for audit purpose, in any of the schedules and registers
subsidiary to the Monthly Account, but the Divisional Accountant should see that all
transactions are cancelled by each other in due course.
(b)(i) Replace ‘Treasury’

292
(b) These transactions fall under two classes:- with ‘treasury Bank’ and
‘head’ with ‘economic
(i) Cash from Treasury – A cheque drawn to replenish the cash chest is code’ and ‘in favour of’
debited to this head in the Cash Book, and per contra the amount of the with ‘by designation’. (ii) Is it
cheque is entered at once, as cash received, under the same head. A necessary?
cheque drawn in favour of self being cash (vide paragraph 43) even (ii) Replace ‘head’ with
though not cashed at once. ‘economic code’.
No other change is made.
(ii) Transfers within Division - Remittances of cash and stock by one
accounting officer of the division to another, are debited or credited to
this head when the remittance is actually made or received.
522. Save as provided in paragraph 521, all the transactions of the division, as recorded in .
the initial accounts of cash and stock and in the transfer entry book, enter one or No change is made.
other of the prescribed schedules, the details being in some cases recorded in Not appearing in
supporting schedule dockets. Transactions recorded in the cash book and the Account Code
transfer entry book are posted direct from those sources no items being omitted; but, Volume III.
those recorded in the initial accounts of stock, Forms 8, 9 and 10, are dealt with as
under:-
(a) those brought to account through the Cash Book or the Transfer Entry Book
(vide paragraph 111), e.g., stock purchased in cash, stock sold for cash,
and stock received from works, are left out, and
(b) the rest are posted direct from the Abstracts of Stock Receipts and Stock
Issues, Forms 9 and 10.
To ensure the accurate compilation of accounts, it is essential that the transactions
referred to in (a) above are not brought to account twice, and the Divisional
Accountant should see that all items of this class are correctly separated off in the
lower part of the Abstracts of Stock Receipts and Stock Issues, Forms 9 and 10, as
prescribed in Note 2 below paragraph 111.

Para Existing Proposed Remarks


No
(h) SUBMISSION TO ACCOUNTANT GENERAL.
Revised as : (h) SUBMISSION TO CHIEF ACCOUNTS OFFICER

293
523. The Monthly Account is due to reach the Accountant General’s office by such date The Monthly Account is Changes made
between the 7th and 10th of the following that to which it relates, as may be fixed by due to reach the Chief in Final Draft.
the Accountant General in consultation with the Divisional Officer. It should be Accounts Officer’s office by Followings are
supported by the following documents:- such date between the 7th deleted:
(1)Extracts from registers of Revenue Realised, Form 46, and and 10th of the following (11) Schedule of
(2) Extracts from Registers of Refunds of Revenue, Form 46. that to which it relates, as Miscellaneous P.
In the same form as the registers. may be fixed by the W. Advances,
(3) Classified Abstracts of Expenditure, Form 74. Controller General of Form 70.
(4) Schedules of Works Expenditure, Form 64. Accounts. It should be Extracted from
(5) Consolidated Contingent Bill with (necessary vouchers), Form T. R. 32. supported by the following the relevant
(6) Schedule Dockets, Form 61 (with necessary vouchers, transfer entry orders, documents:- sections of the
survey reports and sale accounts attached to each). (See also Note 1 below (1) Schedule of Revenue Suspense
paragraph 511). Realised, Form P.W.A. 9- Register, Form
(7) Schedule Docket of Percentage Recoveries, Form 62. Extracts from Registers of 67.
(8) Stock Account, Form 73 (with Sale Accounts, Form 19, in support of the Cash Revenue Realised (Form (12) Schedule of
Credits to Stock). 46) vide Paragraph 190. London Stores,
(9) Schedule of Debits to Stock, Form 72. (2)Schedule of Refunds of Form 71.
(10) Schedule of Purchases, Form 68 or 69, Revenue, Form P.W.A. 9- (13) Schedule of
(11) Schedule of Miscellaneous P. W. Advances, Form 70. Extracts from Registers of Workshop
Extracted from the relevant sections of the Suspense Register, Form 67. Revenue Realised (Form Suspense (local
(12) Schedule of London Stores, Form 71. 46). form).
(13) Schedule of Workshop Suspense (local form). (3)Classified Abstracts of (16) Schedule of
(14) Extracts from Registers of Receipts and Recoveries on Capital Account, Form Expenditure, Form 74 Credits and
46, in the same form as the registers. (Form P.W.A. 29) Debits to
(15) Schedules of Credits and Debits to Miscellaneous Heads of Account, Form 76. (4) Schedules of Works “Adjusting
(16) Schedule of Credits and Debits to “Adjusting Account between Central and Expenditure, Form 64 ( Account between
Provincial Governments” Form 77-A. Form P.W.A. 20). Central and
(17) Schedules of Credits and Debits to “Adjusting Accounts with Railways”, Form 77- (5) Consolidated Provincial
A. Contingent Bill with Governments”
(18) Schedules of Credits and Debits to Remittances Form 77. (necessary vouchers), Form 77-A.
(19) Schedule of Monthly Settlement with Treasuries, Form 51 (with supporting Form T.R. 32. (17) Schedules
Consolidated Treasury Receipts and Certificates of Issues, signed by Treasury (6) Schedule Dockets, of Credits and
Officers). Form 61, (Form P.W.A.17) Debits to
(20) Schedule of Deposits, Form 78 or 79, extracted from the Deposit Register, Form (with necessary vouchers, “Adjusting
67. transfer entry orders, Accounts with

294
(21) Schedule of Deposit Works, form 65 (with Reports of Progress of Expenditure). survey reports and sale Railways”, Form
(22) Schedule of Takavi Works, Form66, with accepted Certificates of Collector accounts attached to 77-A.
referred to in paragraph 427. each). (See also Note 1 (22) Schedule of
(23) Extract from Account of Receipts of Tools and Plant, Form 13, and below paragraph 511). Takavi Works,
(24) Extract from Account of Issues of Tools and Plant, Form 14 (with supporting (7) Schedule Docket of Form 66, with
Survey Reports of Stores, Form 18, Sale Accounts, Form 19 and acknowledgements Percentage Recoveries, accepted
of officers concerned in the case of stores transferred to other officers not being Form 62. Certificates of
Divisional Officers rendering accounts to the same Accountant General. (8) Stock Account, Form 73 Collector
Items (23) & (24) above-In the same form as the Accounts. (Form P.W.A 22) (with referred to in
(25) List of Accounts submitted to Audit, Form 83. Sale Accounts, Form 19, in paragraph 427.
Note 1 – The Consolidated Contingent Bill is not required to accompany the Monthly support of the Cash Credits (23) Extract from
Account if contingent charges are drawn by bills presented direct at treasuries to Stock). Account of
Note 2 – If the Divisional Officer is required by any rule to make a formal report (9) Schedule of Debits to Receipts of
periodically, of the progress of expenditure on a Deposit Work, to the administrator or Stock, Form 72 (Form Tools and Plant,
depositor concerned, the report setting forth the amount of the estimate, the total P.W.A 21). Form 13, &
deposits received, and the progressive expenditure, should accompany the schedule (10) Schedule of (24) Extract from
of Deposit Works, so that the Accountant General may, after auditing the schedule, Purchases, Form 68 or 69 Account of
verify the report and forward it to the local body or persons concerned. (Form P.W.A. 23). Issues of Tools &
Note 3 – If the Divisional Officer is authorised to refund without reference to higher (11) Extracts from Plant, Form 14
authority, fines which have been remitted by a court of law, the original orders of the Registers of Receipts and
court should accompany the Schedule of Refunds of Revenue. Recoveries on Capital
Account, Form 46, in the
same form as the registers.
(12) Schedules of Credits
and Debits to
Miscellaneous Heads of
Account, Form 76, (Form
P.W.A.28).
(13) Schedules of Credits
and Debits to Remittances,
Form 77 (Form P.W.A 28).
(14) Schedule of Monthly
Reconciliation of
Remittance Accounts
Form PWA 19 (Form 51

295
will need to be revised)
(with supporting DAO 10
and DAO 11 signed by
DAO/DCA) or generated
from SAE Software/
iBAS++, as the case may
be.
(15)Schedule of Deposits,
Form 78 or 79, (Form
P.W.A. 26), extracted from
the Deposit Register, Form
67, (Form P.W.A.13).
(16) Schedule of Deposit
Works, Form 65, (Form
P.W.A. 25) (with Reports
of Progress of
Expenditure).
(17) List of Accounts
submitted to the CAO,
Form 83, (Form P.W.A.
32).
Note 1. Replace
Treasuries with Accounts
Offices.
Note 2- Replace
Accountant General with
Chief Accounts Officer. No
other change is made.
Note 3-No change is
made.
Para Existing Proposed Remarks
No
524. The schedules relating to the suspense and deposit accounts, Forms 69, 70, 71, 73 The schedules relating to
and 78 and the Workshop Suspense Schedule, must be submitted to the Accountant the suspense and deposit
General, month after month, so long as there are balances outstanding under the accounts, Forms 69, 70, Article 172 of

296
account concerned, whether there have been transactions during the month or not; 71, 73 and 78, should be Account Code
but, in respect of Purchases and Deposits, the alternative forms of Schedule Nos. 69 submitted to the Chief Volume III refers.
and 79 may be used, if so authorised by the Accountant General, in the case of Accounts Officer, month
divisions where the number of outstanding items is very large but the number usually after month, so long as
affected by the monthly transactions is small. See Note below, paragraph 402. In there are balances
respect of the Schedule of Deposit Works, Form 65, the Divisional Officer may, if so outstanding under the
authorised by the Accountant General, dispense with the submission, every month, of account concerned,
Part II of the schedule provided (1) that this Part is invariably submitted with the whether there have been
accounts for March and (2) that, if Part II for any month contains works, any transactions during the
expenditure whereon has been charged to Miscellaneous P. W. Advances, an extract month or not. In respect of
from Part II relating to such works only is submitted to the Accountant General. the Schedule of Deposits
Similarly in the Schedule of Miscellaneous P.W. Advances, Form 70, for the months Works, Form 65 (Form
other than March, items which do not exceed Rs. 5 each may be shown in a lump PWA 25), the Controller
sum, if so authorised by the Accountant General. Subject to these exceptions, the General of Accounts may
remaining schedules are necessary only if there have been any transactions during dispense with the
the month. submission every month, of
Part II of the Schedule
provided that, if Part II for
any month contains works
any expenditure whereon
has been charged to P. W.
Advances, an extract from
Part II relating to such
works only is submitted to
the Chief Accounts Officer.
Subject to these
exceptions, the remaining
schedules are necessary
only if there have been any
transactions during the
month.
525. (a) With the exceptions noted below [as to which, however, see clause (b) below], (a)No change is made. To discuss.
all vouchers and transfer entry orders in support of cash payments and other charges
in the accounts must accompany the Monthly Account:;

297
(i) Muster rolls or other vouchers in support of Payments to labourers (i)No change is made. Article 173 of
irrespective of amount. (ii) Words from “the posts Account Code
held by whom the Volume III refers.
(ii) Vouchers in support of payments of wages to members of the work- Divisional Officer is
charged establishment, the posts held by whom the Divisional Officer is authorised to sanction” are
authorised to sanction. deleted.
(iii) Delete word ‘cash’ and
(iii) Other cash -vouchers, whether relating to works or contingencies, the replace ‘Rs.’ with ‘Taka’.
amounts of which do not exceed Rs. 25. (iv) No change is made.
(v) It is deleted.
(iv) Invoices or other vouchers in acknowledgement of issues of stock Note- Replace ‘Accountant
materials, including issues of outturn from Manufacture to Stock. General’ with ‘Chief
Accounts Officer’.
(v) Vouchers in support of payments made for the conversion of cash (vi)Transfer entry orders of
deposits into interest bearing securities, in cases in which no voucher the classes enumerated
other than the security itself or a safe custody certificate of the security below:
exists. -Those involving debits to
Remittance heads
Note - When a voucher of this class is not submitted to the Accountant General, the otherwise than in respect
reasons should be noted against the entry of its amount in the schedule docket or in of expenditure on works.
the Schedule of works expenditure; see Note 1 below paragraph 511. -Those relating to charges
which are supported by
(vi) Transfer entry orders of the classes enumerated below: vouchers received in
transfer.
- Those involving debits to Remittance heads otherwise than in -Those involving a credit
respect of expenditure on works. to a Revenue head (Gross
- Those relating to charges which are supported by vouchers received Receipts), or to any
in transfer. Miscellaneous Head of
- Those involving a debit or credit to London stores, or a credit to a Account otherwise than in
Revenue head (Gross Receipts), or to any Miscellaneous Head of respect of expenditure on
Account otherwise than in respect of expenditure on works. works.
(b)Replace ‘Accountant
(b) All vouchers (other than muster Rolls) in support of debits to contractors General’ with ‘Chief
should be submitted to the Accountant General, even though falling under Accounts Officer’.
any of the exceptions to clause (a). Note 1 – deleted.

298
Note 2- deleted.
Note 1 - The provisions in clause (a) and (b) of this paragraph apply also to vouchers
received from other divisions, departments or Governments, in support of transfer
debits raised by them.

Note 2 - The term "voucher" used in clause (a) includes Advices of Transfer Credit
and Acceptances of Transfer Debit received from other divisions, departments, etc. in (c) Replace ‘Accountant
the case of the docket for Schedule of Debits to Remittances. General’ with ‘Chief
Accounts Officer’.
(c) All vouchers in support of payments for land acquired should be submitted
to the Accountant General.
(d) No change is made.
(d) All survey Reports of Stores (Form 18) and Sale Accounts (Form 19) must
also, accompany the Monthly Account. Sale Accounts in support of cash
credits to Stock should be attached to the Stock Account, Form 73; survey
reports and sale accounts in support of other credits to Stock should be
attached to the schedule dockets pertaining to the works or accounts
debited; those in support of the Extract from Account of Issues of Tools and
Plant, Form 14, should accompany that document; and the remaining
survey reports and sale accounts should be attached to the schedule
dockets relating to the works or accounts credited.
526. The documents enumerated below should also be prepared and submitted to the An extract from the
Accountant General with the Monthly Account, unless the local Administration has Contractors’ Ledger, Form
prescribed in consultation with the Accountant General that the transactions covered 43, prepared in Form 82, Refer to Article
thereby shall be audited by the latter locally at the periodical inspections of divisional (Form P.W.A. 31) and 174 of Account
and other offices: Schedule of Rents of Code Volume III.
Buildings and Land, Form
Extract from Contractors’ Ledger, Form 43, prepared in Form 82. 75, (with supporting
Schedule of Rents of Buildings and Land, Form 75, (with supporting Statements of Rents
Statements of Rents Recoverable in cash or by deduction from Pay Bills, form Recoverable in cash or by
48). deduction from Pay Bills,
Form 48) should also be
prepared and submitted to
the Chief Accounts officer
with the Monthly Account ,

299
unless Government has
prescribed in consultation
with the Controller General
of Accounts that the
transactions covered
thereby should be audited
by the Director General of
Works Audit locally at the
periodical inspections of
divisional and other offices.
527. The Divisional Accountant is required to sign not only the Monthly Account, but also The Divisional Accountant Article 178 of
all the schedules, etc., accompanying it. It is not necessary that the Divisional Officer should sign not only the Account Code
should sign all these documents; he must, however, sign the Monthly Account and Monthly Account, but also Vol. III refers.
the List of Accounts, Form 83, unless he is absent from headquarters, in which case all the schedules, etc.,
he should send to the Accountant General, as soon as he can examine his books accompanying it. The
and papers on return, a report in Form 84 (with a duplicate copy of the Monthly Divisional Officer should
Account signed by himself), without which the Accountant General will not pass the sign all these documents
Monthly Account finally. The Contingent Bill must invariably be signed by the including the Monthly
Divisional Officer. Account and the List of
Accounts, Form 83, (Form
Note – It is desirable that the Divisional Officer should make arrangements for the P.W.A. 32), unless he is
review by himself of all vouchers before they are submitted to the Accountant absent from headquarters,
General, and that, unless the circumstances are exceptional, he should sign the in which case he should
accounts himself. send to the Chief Accounts
Officer, as soon as he can
examine his books and
papers on return, a report
in Form 84, (Form P.W.A.
33), (with a duplicate copy
of the Monthly Account
signed by himself), without
which the Chief Accounts
Officer will not pass the
Monthly Account finally.
The consolidated account

300
of Contingent expenditure
should be signed invariably
by the Divisional Officer.
Note – Replace
‘Accountant General’ with
‘Chief Accounts Officer’.
No other change is made.
528. In connection with the accounts for March, the following points should receive special Replace ‘March’ with Form 5 (Form
attention: ‘June’. P.W.A 2)

(a)The entry of the closing cash balance should be supported by (1) the original Cash (a)Replace ‘31st March’ Article 175 of
Balance Reports (Form 5) of all disbursing officers including the Divisional Officer, with ‘30th June’. Account Code
and (2) a certificate of the Divisional Officer to the effect that he has obtained on or Volume III refers.
after 31st March and retained in his office, an acknowledgement from the officer or Note- Replace ‘Accountant
subordinate concerned, in respect of each item of imprest or temporary advance General’ with ‘Chief (b), (c) and (d)
shown in the Cash Balance Reports of the Division for 31st March. Accounts Officer’. are not
appearing in
Note – The Original Cash Balance Reports of subordinate disbursing officers should Account Code
be initialled by the Divisional Officer before transmission to the Accountant General. Volume III.

(b)To Part II of the Schedule of Monthly Settlement with Treasuries, Form 51, should (b) Deleted.
be subjoined a statement, in the form given below, in respect of the cheques drawn
to meet payments of works.

Particulars No of Amount.
cheques
issued.
1. For the ............. .............
whole
months.....
2. During the
last five ............ .............
working days

301
of the month.

(c)The Schedules of Credits/Debits to the heads, “Adjusting Account between Central


and Provincial Governments” and “Adjusting Account with Railways”, Form 77-A. (c) Deleted.
must invariably be despatched so as to reach the Accountant General not later than
the 7th of April of the succeeding year and all correcting entries affecting those
schedules should be intimated to the Accountant General so as to reach him by the
121h of April at the latest.
(d) Deleted.
(d)The Schedule of deposits, Form 78, or 79, should be accompanied by the Account
of Interest Bearing Securities Form 86, referred to in paragraph 403.

II - Review of Unsettled Accounts.

302
529. The several registers and schedules relating to the suspense and deposit heads of First sentence is revised as
account, and the accounts referred to in the margin, should be reviewed monthly so under:
that the steps necessary to effect the expeditious clearance of outstanding balances, The several registers and
whether by actual recovery or by adjustment in the accounts, may be taken regularly schedules relating to the
through out the year. In February, or early in March, special steps should be taken suspense and deposit
with a view to bring about all possible reduction in the number and amounts of Economic Codes of
outstanding items at the close of the year; and within six weeks of the submission of account , and the
the Monthly Account for March, a consolidated certificate in respect of balances, accounts referred to in the
other than cash, should be forwarded to the Accountant General in Form 91, Annual margin, should be
Certificates of Balances. reviewed monthly so that
the steps necessary to
Note – If the closing balance under any head is nil, it does not necessarily follow that effect the expeditious
a certificate is not required in respect of it. In all cases in which there was a balance clearance of outstanding
at the commencement of the year, or there were any transactions during the year, a balances, whether by
certificate should be recorded, the wording of it being suitably amended (if necessary) actual recovery or by
in case the closing balance is nil. adjustment in the accounts,
may be taken regularly
through out the year.

Contractors’ Ledger. Replace ‘February’ and


‘March’ with ‘May’ and
Works Abstracts ‘June’ and add in bracket
Form P.W.A. 34 after
and Register of Works. ‘Form 91’.
No other change is made.
Rent Registers and the other Note- Replace ‘head’ with
records of assessment and ‘Economic Code’. No other
realization of revenue , change is made.
530. Similarly, the prompt settlement of a remittance transactions, original or responding, Replace ‘March’ with ‘June’
should receivereferred to in paragraph
the personal 177.
attention of the Divisional Accountant (vide paragraph and ‘Accountant General’ This para can be
42), who should take special steps early in March to bring to account all liabilities and with ‘Chief Accounts deleted.
assets awaiting settlement and to effect clearance, in the accounts of March, of as Officer’. To discuss in
many outstanding items as possible. Liabilities, as well as outstanding debits and Workshop.
credits remaining unadjusted at end of March should be watched individually with a
view to their clearance before the accounts of the year are closed finally. It is not

303
sufficient that the divisional office has brought to account all the transactions the
responsibility for which devolves on itself. It is equally, important that necessary
action be taken to move the other parties concerned to bring to account or settle the Note – Replace ‘Central
outstanding items, the intervention of the Accountant General being sought where Accounts Section of the
necessary. State Bank’ with
‘Bangladesh Bank’ and
Note – In connection with transactions with other Governments and with Railways it ‘April’ with ‘July’ and delete
should be borne in mind that the Central Accounts Section of the State Bank close words ‘vide paragraph 528
their books for the year by the 15th April, vide paragraph 528 (c) (c) .
III – Closing the Accounts of the Year.

531. The financial year terminates on 31st March, and actual transactions taking place The financial year Not appearing in
after that date can on no account be treated as pertaining to the year. It is terminates on 30th June, Account Code
necessary, however, that as many of the unadjusted out-standings of the year as and actual transactions Volume III.
possible, should be cleared within the accounts of the year, and the errors in account taking place after that date
coming to notice after 31st March should be set right, if possible, without affecting, the can on no account be
accounts and estimates of the following year. Whilst, therefore, it, is necessary that treated as pertaining to the
the cash accounts should be positively closed on the 31st March, and also the stock year. It is necessary,
accounts in respect of actual transactions, the Transfer Entry Book and the stock however, that as many of
accounts should be kept open for transfer entries relating to rectification of errors and the unadjusted
settlement of outstandings. These accounts should be closed on the 20th May or on out-standings of the year
such other date, as may be prescribed by the Accountant General. as possible, should be
Note 1 – If any adjustments in accounts have been purposely deferred till the close of cleared within the accounts
the of the year, it is permissible to effect them after 31st March in the same way as of the year, and the errors
adjustments in rectification of errors noticed after that date. in account coming to notice
Note 2 – Accounts of transactions with other Governments and with Railways must after 30th June should be
be settled completely and communicated to the Accountant General by the 12th April set right, if possible,
at the latest, vide paragraph 528 (c). without affecting, the
accounts and estimates of
the following year. Whilst,
therefore, it, is necessary
that the cash accounts
should be positively closed
on the 30th June, and also
the stock accounts, if any,

304
in respect of actual
transactions, the Transfer
Entry Book and stock
accounts should be kept
open for transfer entries
relating to rectification of
errors and settlement of
outstandings. These
accounts should be closed
on the 20th August or on
such other date, as may be
prescribed by the
Controller General of
Accounts.
Note 1 – If any
adjustments in accounts
have been purposely
deferred till the close of the
of the year, it is permissible
to effect them after 30th
June in the same way as
adjustments in rectification
of errors noticed after that
date.
Note 2 – Accounts of
transactions with other
Governments and with
Railways must be settled
completely and
communicated to the Chief
Accounts Officer by the
12th July at the latest, .
532. The transfer entry transactions referred to in paragraph 531 should be consolidated In addition to the ordinary Article 177 of
into a special Monthly Account, which with all the necessary accompaniments, should accounts for June, a June Account Code
be submitted to the Accountant General on the 1st June following, or any other date Final Account for that Vol. III refers.

305
that may be prescribed by him. This account is known as the Supplementary Account month, which shall
of the year. comprise the transfer
entries and corrections
Note - This account should be of the simplest character and should set forth only the permitted in paragraph
transaction to be brought to account. It is not necessary, for instance, to repeat in any 531, should be submitted
of the Suspense or Deposit Schedule, the items not affected so long as in addition to to the Chief Accounts
the necessary details of the items affected, the totals for the account concerned are Officer with all the
also given. Similarly, in the Schedule of Rents of Buildings and Lands, Form 75, only necessary
the items affected and the totals need be given, and in the Extract from the accompaniments, so as to
Contractors' Ledger, Form 82, only the accounts of those contractors whose reach him by the 31st
accounts are affected in any way. August or such other date
as may be prescribed by
Controller General of
Accounts.
Note.-This account should
be of the simplest character
and should set forth only
the transactions to be
brought to account. It is not
necessary, for instance, to
repeat in any of the
Suspense or Deposit
Schedule, the items not
affected, so long as, in
addition to the necessary
details of the items affected,
the totals for the account
concerned are also given.
Similarly, in the Schedule
of Rents of Buildings and
Lands, Form 75, only the
items affected and the
totals need be given, and
in the Extract from the
Contractors’ Ledger, Form

306
82, (Form P.W.A. 31), only
the accounts of those
contractors whose accounts
are affected in any way
should be given.
IV – Miscellaneous Returns

533. Other account returns which the Divisional Officer should submit to the Accountant Workshop held
General are the following:- Replace ‘Accountant on 5th March
(a)Half-Yearly:- General’ with ‘Chief 2014 decided to
(i)Half-yearly statement of the assessment and realisations of Irrigation revenue Accounts Officer’. retain this
collected through District and Revenue authorities, vide paragraph 178 (c) on the Delete (a) (i) Paragraph.
dates prescribed locally. (ii) Half-Yearly Register of
(ii)Half-Yearly Register of Stock, Form 12 on or before 1st June and 1st December. Stock , Form 12, on or
(b)Annually:- before 1st September and
Register of Tools and Plant, Form 15, on or before 15th December. 1st March.
Note - The Half-Yearly Register of Stock and the Register of Tools and Plant will be (b) Replace ‘ December’
audited locally, or in the Accountant General’s office, as the local Administration may with ‘March”.
prescribe in consultation with the Accountant General. In cases in which audit is Note-Replace ‘Accountant
conducted centrally, the documents should be submitted in original after transferring General’ with ‘Controller
the closing balances to the corresponding register or return for the subsequent General of Accounts’.
period. Where local audit is in force , only Part III (Review) of the Register of Stock for Replace 31st March with
the half-year ended 31st March should be submitted to the Accountant General's 30th June.
office, but all the documents should be completed by the dates fixed.
Para Existing Proposed Remarks
No
V – Corrections in Accounts
534. (a) If an item in the accounts which properly belongs to a revenue or expenditure Minor change is proposed. Article 146 of
head is classified wrongly under another revenue or expenditure head, the error may (a) Replace ‘head’ with Account Code
be corrected at any time before the accounts of the year are closed, but after the ‘Economic Code’ and Volume III refers.
accounts are closed, no correction is admissible except as permitted in Article 251 of ‘Article 251’ with ‘Article
the Account Code, Volume IV and in cases affecting the accounts of works, including 112’. Note 1- Retained in
those falling under paragraph 295 of this Code. original.
Note 1 – Errors in suspense accounts are governed by the rule in clause (b). Note 2- Replace
Note 2 – If an error be detected after submission to the Accountant General of the ‘Accountant General’ with

307
Divisional Officer’s Supplementary Account of the year, it should nevertheless be ‘Chief Accounts Officer’,
reported to the Accountant General for instructions unless the amount be not more ‘Supplementary’ with ‘June
than ten rupees. Final’ and ‘rupees’ with
‘Takas’.
(b)All errors affecting debt (including suspense) and remittance heads must be (b) Replace word ‘heads’
corrected, however old they may be. with ‘economic codes’. No
other change is
(c) When a correction is permissible, it should be made by a formal transfer entry; but proposed.(c) No change is
when it is not permissible, it is sufficient to make a suitable note of it in the account proposed.
concerned or to make the necessary alterations in the progressive figures, as may be
necessary.
535. All corrections in accounts which may be advised by the Accountant General on All corrections in accounts Article 147 of
auditing the documents, should, after verification, be carried out in all relevant which may be advised by Account Code
records, the entries being made in red ink (quoting the audit note or other advice) and the Chief Accounts Officer Volume III refers.
attested by the dated initials, of the Divisional Accountant. on his examining the
Note – The Divisional Accountant is responsible that all corrections advised by the documents should, after
Accountant General are specially brought to the notice of the Divisional Officer. verification, be carried out
in all relevant records in red
ink and attested by the
dated initials of the
Divisional Accountant. A
reference to the advice of
Chief Accounts Officer
should also be noted
against the correction.
Note – Replace
‘Accountant General’ with
‘Chief Accounts Officer’.
No other change is made.
VI – PRO FORMA Accounts.

536. When the details of any class of transactions, as recorded in the prescribed accounts, Retained in original.
are not sufficiently indicative of the financial results of the operations of a given To check
period, and it is necessary to ascertain the results, it is usual to prepare periodically whether RHD
suitable Pro forma accounts in addition. Note 1- Replace ‘Auditor Workshops are

308
General’ with ‘Comptroller maintaining
Note 1 – If the maintenance of such supplementary accounts is necessary for audit and Auditor General’ and Proforma
purposes, and no form has been prescribed by the Auditor General, the Accountant ‘Accountant General’ with Accounts.
General will determine the required forms in consultation with Government. But if the ‘Controller General of
account are required for administrative purposes, the accounts will be maintained in Accounts’.
such form as may be agreed upon between the Accountant General and
Government. Note 2- Replace
‘Accountant General’ with
Note 2 – If a Pro forma account relates to transactions of two or more divisions, the ‘Chief Accounts Officer’.
compilation of it is undertaken by the Accountant General, and Divisional Officers
may be required to furnish the necessary data. A Pro forma account relating to a
single division will be prepared by the Divisional Officer and if it is an account
prescribed by an administrative authority, the Accountant General may not be
required to check it except in pursuance of an arrangement agreed between him and
Government.
537. If for the purposes of any Pro forma account which the Accountant General is First sentence: Replace
required to prepare or check, it is necessary to determine the charges incurred on a ‘Accountant General’ with
particular work or service, or a group of works or services, the expenditure thereon ‘Chief Accounts Officer’.
should be booked separately in the general accounts, even though, under rule, it may Last sentence: Replace
not be customary to estimate or account for such expenditure separately. Detailed ‘Accountant General’ with
instructions in this connection will be issued by the Accountant General in ‘Controller General of
consultation with Government, where necessary See also paragraph 15 (d). Accounts’.
538. The Pro forma accounts showing the results of the working of irrigation, etc., project, It is deleted.
productive as well as unproductive, for which capital accounts are kept, are prepared
annually by the Accountant General in accordance with the rules prescribed in the
Account Code, Volume IV. These accounts are known as the Administrative
Accounts of Irrigation, Navigation, Embankment and Drainage Works.
Note - For rules relating to Pro forma accounts of irrigation water courses, see
paragraph 5 of Appendix 4.

Para Existing Proposed Remarks


No
539. For workshops, manufactures and similar quasi-commercial undertakings, it is usual Retained in original.
to prepare pro forma accounts periodically, vide paragraphs 335 (d) and 386.
540. In respect of buildings in charge of the Public Works Department, which are available Will be revised after Will require

309
for occupation as residences, capital and revenue accounts are prepared periodically discussion in Workshop.. discussion in
by the Accountant General for each circle of superintendence, in accordance with the Workshop.
directions given in the Account Code, Volume IV, and any further orders that
Government may have issued. For this purpose, Divisional Officers should furnish the
Accountant General annually with the necessary data, in respect of such buildings of
their divisions as may have to be included in the circle accounts, in such forms as
may be prescribed by the Accountant General.

Note 1 - On closing the account of a work involving expenditure on the construction, Note 1- No change is
acquisition, or equipment of a building intended to be used as a residence, or proposed.
expenditure on additions or alterations to an existing residential building, the
Divisional Accountant should see:
(i) that if it is a new building, it is entered in the Register of Rents of
Buildings and Lands,
(ii) that steps are taken to obtain the orders of competent authority to
assess, or revise, the rental, as the case may be.
(iii) that the correct capital cost of the building is noted far entry in the next
capital and revenue accounts, the note being made in the register of
buildings referred to in paragraph 120 of the Central Public Works
Department Code.
Note 2 - Note 1 applies also to expenditure on the provision of special services in
connection with residential buildings, such as furniture, etc., for which rent is charged
separately.

Note 3 - If a building is actually occupied prior to closing the accounts of expenditure


on its construction, acquisition or equipment, rent is nevertheless chargeable from the
date of occupancy, and should, therefore, be fixed provisionally with the sanction of
competent authority.

Note 4 - If under the supplementary Rules issued under the relevant Fundamental
Rules, or under other financial rules, the standard rents as well as the allowances
fixed for maintenance and repairs are subject to a periodical review, the Divisional
Accountant should see that they are punctually reviewed and necessary revisions
carried out in accordance with the prescribed rules and procedure.
541. Deleted.

310
Para Existing Proposed Remarks
No

VII - Review by Divisional Officer

542. The Divisional Officer should review from time to time the several registers, books Retained in original. No Form 96 seen.
and accounts as are maintained in the divisional and sub-divisional offices even change is made.
though under the rules in this Code he may have scrutinised and initialled the
individual entries or sets of entries therein. To this end he may require these records
to be laid before him through the Divisional Accountant, monthly or as such other
intervals as may be fixed by him. The fact of such review should be placed on record,
in all cases preferably in Form 96 (Memo of Review) posted in a suitable position on
the account, etc., concerned.
CHAPTER XXIII - MISCELLANEOUS.

A - CHEQUE BOOKS AND RECEIPT BOOKS.

543. a) A Register of Cheque and Receipt Books should be maintained in Form 52, (a)Retained in original. No Form 52 is
separate pages being reserved for cheque books and receipt books. change is made. maintained by
Divisions.
(b)Whenever on examining a Cash Book it is noticed that a cheque book or receipt
book has been brought into use for the first time, the Divisional Accountant should (b) Retained in original. No
enter it at once in the register as a new item. At the same time the date on which the change is made.
corresponding book previously in use was completely written up should be
ascertained from the cash book and noted in column 4 of the register against the
original entry relating to that book.

(c)The submission of the counterfoils of used cheque and receipt books for record in
the divisional office (vide Paragraph 91) should be watched through this register, and (c) Retained in original. No
as soon as the counterfoils are received they should be examined, and it should be change is made.
seen in particular (i) that all items for which receipts were duly brought to account in
the cash book, and (ii) that the writings do not indicate any irregularity or disregard of
rules requiring action on the part of the Divisional Officer.
544. Treasury Officers are required to furnish the Divisional Officer quarterly with a Replace ‘Treasury Officers’
statement of cheque books and receipt books supplied by them to all disbursing with “Chief Accounts

311
officers of the division on their requisitions. This statement should on receipt be Officers’. No other change
compared with the Register of Cheque and Receipt Books to see that books are not is made.
obtained by disbursing officers unnecessarily in advance, or in excess, of
requirements, and the numbers of the books supplied but not brought into use should
be entered in the register, the dates of supply being noted in red ink below the entries
in column 1.
545. The Register of Cheques and Receipt Books should be reviewed periodically and Retained in original. No
enquiries should be made of the disbursing officer concerned if there is any unusual change is made.
delay on his part in bringing a book into use. Even if the cause of the delay be known,
it will be found advisable to obtain an assurance from the disbursing officer that the
book is in his personal custody and contains the full number of forms intact.
B - TRANSFERS OF CHARGE.
II - Divisional and Sub-divisional Officers.

546. The Relieving Officer will take up the expenditure of cash and stores from and for the
The Relieving Officer will
first day of the month during which the relief took place, and submit the next monthly
take into account the
accounts in the same manner as if he has been in charge during the whole month. expenditure in cash and
But the relieved officer remains responsible that proper explanation is forthcoming for
on stores, as the case may
transactions during his incumbency. be, from and for the first
day of the month during
which the relief took place,
and submit the next
monthly accounts in the
same manner as if he has
been in charge during the
whole month. But the
relieved officer remains
responsible that proper
explanation is forthcoming
for transactions during his
incumbency.
547. In the case of transfers of divisional and sub-divisional charges, the cash book or In the case of transfers of
imprest account should be closed on the date of transfer and a note recorded in it, divisional or sub-divisional
over the signature of both the relieved and relieving officers, showing the cash and charges, the cash book or
imprest balances and the number of unused cheques, made over and received in imprest account should be

312
transfer by them respectively. A copy of this note, together with a receipt in the closed on the date of
relevant form below for the stores under the immediate charge of the relieved officer, transfer, and a note
should be forwarded on the same day to the Superintending Engineer in case of recorded in it, over the
divisional, or to the Divisional Officer in the case sub-divisional charges. signature of both the
The receipts of cash and stores balances should be prepared by the relieved officer, relieved and relieving
but the relieving officer should note any inaccuracies therein so that the officers, showing the cash
Superintending Engineer or the Divisional Officer, as the case may be, may pass and imprest balances and
such orders in respect of any deficient articles as may be necessary. A copy of the the number of unused
receipts may be given to the relieved officer, if desired by him: cheques, made over and
received in transfer by
FORM A. them respectively. A copy
(For divisional charges.) of this note, together with a
Received in transfer from A. B. late Divisional officer .............. Division, the stores in receipt in the relevant form
his personal charge as detailed in the annexed list. below for the stores under
The balance returns of stock and tools and plant in charge of all Sub-divisional the immediate charge of
Officers for the half-year and year ending....................... respectively are on record, the relieved officer, should
and the divisional stock returns have been prepared to end of ...................... be forwarded on the same
day to the Superintending
(Station and date.) Engineer in case of
divisional, or to the
C.D., Divisional Officer in the
Divisional Officer........Division. case sub-divisional
charges.
FORM B. Second Paragraph- No
(For sub-divisional charges.) change is made.
Received in transfer from A.B. late officer in charge...................sub-division the stock Form A: No change is
and tools and plant which have been in his personal custody, as detailed in the last made.
balance return and accounts of receipts and issues to date. The returns for the year
ended ...............the half year ended ................and for the month of .............for the Form B: No change is
whole sub-division have been submitted to the Divisional Officer, and the account of made.
daily receipts and issues for the current month has been written up to date.
(Station and date.)
C.D.,
Relieving Sub-divisional Officer.

313
Para Existing Proposed Remarks
No
II - Divisional Accountants.

548. When a Divisional Accountant is about to be relieved of his duties in a divisional When a Divisional
office, either permanently or temporarily, he should prepare a memorandum Accountant is about to be
reviewing the accounts of the Division. The state of the stock and other suspense relieved of his duties in a
accounts and of outstanding in the accounts of works, should be reviewed in divisional office, either
particular. All important liabilities, as also recoveries to be made from the staff or from permanently or temporarily,
contractors and others which should receive special attention should be mentioned. he should prepare a
Any arrears or defects in the working of the divisional office or subordinate offices memorandum reviewing
rendering accounts to it should be specified, with a statement of the remedies applied the accounts of the
or contemplated. Other points requiring the special attention, of the relieving Division. The state of the
accountant, whether in regard to the initial or compiled accounts or to Objection stock and other suspense
Statements and Audit Notes received from the Accountant General, should also be accounts, state of
set forth in detail. reconciliation of
The memorandum should be in a tabular form with columns for (1) remarks by the remittances and of
relieving accountant, (2) remarks by the Divisional Officer, and (3) orders of the outstandings in the
Accountant General. The relieving accountant should examine it when taking over accounts of works, should
charge and promptly forward it, with his remarks, to the Accountant General through be reviewed in particular.
the Divisional Officer, who will record such observations as he may consider All important liabilities, as
necessary. also recoveries to be made
from the staff or from
contractors and others
which should receive
special attention should be
mentioned.
Any arrears or defects in
the working of the
divisional office or
subordinate offices
rendering accounts to it
should be specified, with a
statement of the remedies
applied or contemplated.

314
Other points requiring the
special attention of the
relieving Accountant,
whether in regard to the
initial or compiled accounts
or to Objection Statements
and Audit Notes received
from the Director General,
Works Audit Directorate
and the Chief Accounts
Officer, should also be set
forth in detail.
The memorandum should
be in a tabular form with
columns for (1) remarks by
the relieving Accountant,
(2) remarks by the
Divisional Officer, and (3)
orders of the Director
General, Works Audit/Chief
Accounts Officer. The
relieving Accountant
should examine it when
taking over charge and
promptly forward it, with his
remarks, to the Director
General, Works Audit/Chief
Accounts Officer through
the Divisional Officer, who
will record such
observations as he may
consider necessary.
C - RECONSTITUTION OF EXECUTIVE CHARGES.
549. When, in consequence of the reconstitution of executive charges or of any officer When, in consequence of
arrangements, the accounts of two or more, divisional offices are to be amalgamated, the reconstitution of

315
or those of any office are either to be broken up into parts or closed, the Divisional executive charges or of
Officers concerned should apply in time to the Accountant General for the instructions any other arrangements,
to be observed in regard to accounts in giving effect to the arrangements. On all such the accounts of two or
occasions, the necessary transfer between offices, of unsettled accounts (for more Divisional Offices are
example, see margin), of liabilities not yet brought to account, of quantity accounts of to be amalgamated, or
tools and plant and road metal, and of relevant account and establishment records those of any office are
(including unused forms of cheque books and receipt books), should receive the either to be broken up into
special attention of all concerned parts or closed, the
(i) Works in progress and suspense accounts of works. (ii) Appropriation and Divisional Officers
sanctions not yet completely operated upon. (iii) stock and other suspense accounts concerned should apply in
(iv) Remittance accounts (v) Deposit and cash balances (vi) Unrealised rent and time to the Chief Accounts
other revenue, and (vii) Interest-bearing securities. Officer of the
Ministry/Division for the
instructions to be observed
in regard to accounts in
giving effect to the
arrangements. On all such
occasions, the necessary
transfer between offices, of
unsettled accounts (for
example, see the list
below), of liabilities not yet
brought to account, and of
relevant account and
establishment records
(including unused forms of
cheque books and receipt
books), should receive the
special attention of all
concerned.
(i) Works in progress and
suspense account of
works.
(ii)Appropriation and
sanctions not yet

316
completely operated upon.
(iii) Old Stock and other
suspense accounts.
(iv) Remittance Accounts.
(v)Deposit and cash
balances.
(vi)Unrealised rent and
other revenue, and
(vii) Interest-bearing
securities.
D - DESTRUCTION OF RECORDS.
550. The destruction of account records in Public Works offices is governed by such rules The destruction of account
as may be prescribed by Government with the concurrence of the Accountant records in Public Works
General, provided that, in cases not covered by such rules, the specific concurrence offices is governed by such
of the Accountant General is necessary before any records are ordered to be rules as may be prescribed
destroyed, and that in each Divisional office full details are maintained permanently in by Government with the
Form 97 of all records destroyed from time to time. concurrence of the
Controller General of
Accounts/ Chief Accounts
Officer of the
Ministry/Division, provided
that, in cases not covered
by such rules, the specific
concurrence of the Chief
Accounts Officer of the
Ministry/Division is
necessary before any
records are ordered to be
destroyed, and that in each
Divisional Office full details
are maintained
permanently in Form 97 of
all records destroyed from
time to time.

317
APPENDIX 1.
DIVISIONAL ACCOUNTANTS.

The following extracts from Chapter VII of the Auditor General's Manual of Standing The following extracts from Appendix 1 is
Orders are reproduced for general information: Chapter 2 of the completely
Comptroller and Auditor replaced by
Organisation. General's Manual of paragraphs 88 to
Standing Orders, June- 94 of the CAG’s
2007 ,First Edition are MSO, June-
reproduced for general 2007, First
information: Edition.
Recruitment and Service
Regulations of the
Divisional Accountants
(DA),Public Works
Department and Roads
and Highways Department

Organisation

247. The Divisional Accountants are constituted in a separate cadre with its own 88. The Divisional
leave and training reserve under the administrative control of the Accountant Accountants are mainly
General. This cadre is intended to provide one trained Accountant for each constituted as a separate
public works division or other independent executive charge and one for each of cadre to cater for financial
certain appointments in the Audit Office. management service of
Public Works Divisions,
Roads and Highways
Divisions and Public Health
Engineering Department
with its sanctioned strength
under the administrative
control of Director General,
Works Audit Directorate.
There is also another
separate cadre for

318
Divisional Accountant
under the administrative
control of Controller
General of Accounts.
These two cadres are
intended to provide one
trained Accountant for
each Engineering Division
and for certain
appointments in the office
of the Director General,
Works Audit.
248. Proposal affecting the strength, etc., of the cadre require to be submitted to the 89. Proposals affecting the
Auditor General or the Central Government for the requisite sanction. strength, etc., of the cadre
require to be submitted to
Provided that an Accountant General may make consequential increase the Comptroller and
re-adjustment including the leave reserve if a new public works division is Auditor General for onward
created or an existing one abolished. transmission to the
Government for the
required sanction. Posts of
Divisional Accountants are
sanctioned by the
administrative ministry of
the concerned Engineering
Division with concurrence
of the Finance Division and
Establishment Ministry. For
each new Engineering
Division such sanction for
Divisional Accountants is
required.

249. Subject to such exceptions as may have been authorised by the Auditor 90. Candidates for

319
General, candidates for appointment as Divisional Accountants must have appointment as Divisional
passed the admission examination prescribed in Annexure 1 to this Chapter, Accountants will be
and may, subject to the conditions laid down in the paragraph succeeding, be recruited through
recruited from one of the following sources by the Accountant General; Recruitment Examination
prescribed in Annexure 11
(1) Clerks employed in Divisional and Sub-divisional offices of the Public Works at page 83 from the
Department, who are recommended by the authorities of that department following sources by
as suitable for appointment as Divisional Accountants. Controller General of
Accounts and Director
(2) Clerks employed in the Audit Office. General, Works Audit
Directorate respectively for
filling up vacancies of T &
T and Other Divisional
(3) Graduates of the Pakistani Indian Universities and other persons Accountant Posts: by
considered suitable on account of their special qualifications. promotion from amongst
the Auditors, Junior
Auditors, Stenographers,
Steno-typists, Typist,
Engineering Division
Clerks and T & T
Engineering Division
Clerks on the result of a
departmental Divisional
Accountants Examinations
to be conducted by the
Head of the Department
under the Comptroller and
Auditor General of
Bangladesh in such
subjects and in such
manner as the Comptroller
and Auditor General may
specify in this behalf. The
vacancies shall be filled up
on the basis of the quotas

320
indicate below:
(a) 34% in order of merit
(from the combined merit
list)
(b) 33% from amongst the
Auditors, Junior Auditors,
Stenographers, Steno-
typist, Typists in the
respective Audit and
Accounts Offices (in order
of merit); and
(c) 33% from amongst the
Engineering Division
Clerks and T & T
Engineering Division
Clerks (in order of merit).
Provided that
(a) In respect of the
Auditors ,
Stenographers and
Steno-typists, at
least 2 years
service as such;
(b) In respect of the
Junior Auditors and
Typists, at least 4
years service as
such;
(c) In respect of the
Engineering
Divisions Clerks at
least 4years service
as Senior Accounts
Clerk or a total of 6
years service as

321
Accounts clerk,
Junior Accounts
Clerk and Senior
Accounts Clerk;
and
(d) In respect of the T
& T Engineering
Division Clerks, at
least 4 years
service as such.

250. Except for appointment in leave vacancies and subject to the power of the 91 Comptroller and Auditor
Accountant General to waive the conditions in very exceptional cases, recruits General shall appoint those
from sources (1) and (2) above should not have attained 30 years of age on the who qualify in the aforesaid
date of their first appointment in the cadre of Divisional Accounts. Examination. It is specific
condition of the
appointment that Divisional
Accountants are liable for
service anywhere within
the audit jurisdiction of the
Director General, Works
Audit Directorate/Chief
Accounts Officer(T & T) as
the case may be including
his own office, and on their
qualifying for appointment
to the Subordinate
Accounts Service are liable
for transfers to the offices
of the Comptroller and
Auditor General. The
candidates selected for
appointment as Divisional
Accountants on the result

322
of Recruitment
Examination will take
seniority below those
already appointed to the
Divisional Accountants’
cadre. Their inter-seniority
will be determined
according to the rank
obtained by them in the
Recruitment Examination.
Pass marks for each
subject of the Recruitment
Examination is 40% and
exemption mark is
60%.None can sit for Part-
II Examination before
qualifying Part-1
examination. Divisional
Accountants when
attached to the Audit Office
are likely to perform the
duties of the supervising
staff without a claim for any
special enhanced pay.
Members of the Divisional
Accounts cadre are eligible
to qualify for appointment
to the Subordinate
Accounts Service subject
to the conditions governing
appointments to that
service (Annexure -12 at
page 89)
251.Appointments from source (3) shall ordinarily be limited to one-third of the It is proposed to be
vacancies in the permanent cadre of Divisional Accountants; the distribution of the deleted.

323
remaining vacancies between the other two sources being made at the discretion of
the Accountant General.
252. Appointment to the cadre of Divisional Accountants from whatever source is It is proposed to be
treated as direct recruitment for the purposes of the proportion orders issued by the deleted.
Central Government and the Auditor General from time to time, and the Accountant.
General is personally responsible for seeing that these appointments conform to the
relative orders.

253. It is a specific condition of the appointment that Divisional Accountants are liable It is proposed to be
for service anywhere within the audit jurisdiction of the Accountant General including deleted.
his own office, and, on their qualifying for appointment to the Subordinate Accounts
Service, are liable for transfers to the offices of the Auditor General and the Ministry
of Finance of the Central Government.

254. Every person appointed to the cadre of Divisional Accountants is initially treated
as on probation, his confirmation being governed by the provisions in paragraph 255. It is proposed to be
Clerks recruited from sources (1) and (2) (Paragraph 249) and who pass the deleted.
Divisional Test examination (Paragraph 257) are kept in a waiting list but allowed to
retain their lien in their substantive appointment till they are confirmed in the
Divisional Accountants cadre.

The relative priority of clerks from sources (1) and (2) is determined with
reference to the dates of their passing the examination. For a person appointed
from source (3) his position on appointment will be at the bottom of the list of
permanent Divisional Accountants. But those recruited from either of the other
two sources, will be placed below all those who are officiating or temporary at
the time.

Explanation - The waiting list includes not only those men who have already
passed the Divisional Test before appointment but all men who have passed
the Saidpur Test irrespective of whether they have passed the Divisional Test
or not.
Confirmation in the Cadre.

255. All appointments to the Divisional Accountants cadre are made by selection and

324
confirmation in it is subject to a candidate fulfilling the following conditions :
It is proposed to be
(a) That he has at his credit deleted.

(i) months' experience in the accounts work of Divisional or Sub-divisional


offices;
(ii) 6 months' experience in the Works Audit Department of the Audit
Office;
(iii) 12 months' continuous service on probation as Divisional Accountant;
provided the Accountant General may, for special reasons, relax any of
these conditions;

(b) that he has passed the Divisional Test prescribed in paragraph 258.

(c) that the Accountant General is satisfied that the probationer is competent to
hold independent charge of the accounts of a division, and considers him
(from reports received from the Executive Engineers) fit to hold the position
of the senior member of the office establishment of a Divisional Office.

Explanation (1) -The period of probation should not exceed two years for
recruits from sources (1) and (2) and three years for those from source (3).
Failure to fulfil conditions (b) and (c) within this period will involve removal
from the cadre of Divisional Accountants.

The Accountant General may extend these periods by not more than one
year.

Explanation (2)-The periods of probation may also be automatically


extended, if an Accountant General holds, under paragraph 258, the
Divisional Test Examination only once in year instead of twice, to give
candidates the number of chances equal to those they would have had if
the said examination were held twice a year.
Practical training
256. Every Divisional Accountant on probation should, irrespective of his prior
experience, if any, undergo a course of practical training for such period as may be

325
considered essential in each case. A Deputy Accountant General should be It is proposed to be
entrusted with the task of regulating and supervising this course of practical training deleted.
and, subject to such details and variations as the Accountant General may order, tile
training should consist of actual experience of divisional offices and the Works Audit
Department of the Audit Office and of a thorough practical knowledge in the
processes of compilation and the audit of divisional and sub-divisional accounts. For
this purpose probationary Divisional Accountants may, if necessary, be attached as
additional Accountants. The Deputy Accountant General should require to be
submitted to him monthly a diary of the work done and of the progress made by the
probationer in the severely practical aspects of his training.

Explanation - It may not be possible for an Accountant General to give the


training in the manner provided for in this paragraph if the Divisional
Accountants cadre under his control does not include a training reserve, but
adequate practical experience should proceed the confirmation of any person
as Divisional Accountant.
Departmental Examinations
257. A departmental examination called the Divisional Test Examination in divisional
accounts shall be held twice a year by the Accountant General. This examination It is proposed to be
should be in two parts; written and viva voce. The written part should be a severe deleted.
practical test of the candidate's knowledge of the rules and processes connected with
(1) the preparation and examination of initial accounts, stock and tools and plant
returns, contractors' bills and other bills and vouchers and (2) the classification and
compilation of divisional accounts. The viva voce part of the examination is intended
to show whether the candidate can promptly give to the executive officers of the
Public Works Department appropriate advice in matters concerning the accounts and
the financial arrangements of Divisional and Sub-divisional offices. The examination
should be conducted under the supervision of a Divisional Officer or of a gazetted
officer of the Audit Office. The candidate should not be, allowed access to any books.
He must obtain not less than 66 per cent marks in either part to pass the
examination.

An Accountant General shall however have discretion to hold only one


examination in each year instead of two if he considers that the second
examination will have the effect of increasing to an undue extent the number of

326
accounts clerks qualified for appointment as Divisional Accountants under
paragraph 256.

Note - To ensure a common standard, a special procedure introduced for the


visa voce examination is, that the Officer conducting the examination should
take down the answers given by each candidate. A single examiner then values
the answers or all the candidates in both the parts of the examination.
258. The departmental examination provided for in paragraph 257 is primarily for
Divisional Accountants on probation but the Accountant General may permit
candidates from among the following classes who have passed the public admission It is proposed to be
examination prescribed in Annexure 1 to this Chapter to sit for the examination: deleted.

(i) officiating Divisional Accountants;

(ii) clerks, serving either in the Audit Office or in divisional and sub-divisional
offices who have been employed for at least two years on accounts duties in
Divisional and Sub-divisional offices;
(iii) Other clerks of the Audit Office who have been employed for at least two
years on audit and accounts duties in the Works Audit Department and
whose qualifications are so superior that the necessary experience of
divisional and sub-divisional accounts may, in the opinion of the Accountant
General, be dispensed with. This permission should however, be granted
sparingly .
Explanation 1 - Persons allowed to take the Divisional Test Examination
under this paragraph will not ordinarily be allowed more than three chances,
but the Accountant General may in special circumstances, allow two
additional chances to those whom he considers decrying of the concession.

The loss of a chance owing to failure to pass the examination will equally
involve forfeiture of a chance allowed under examination (2) to paragraph
255 if a person of this Class should eventually be selected for the post of
probationary Divisional Accountant under paragraph 249.

Explanation 2 - An officiating Divisional Accountant or a clerk should not be


permitted to appear at the Divisional Test Examination under this paragraph unless

327
he is certified by his superior officer, being either a Public Works Officer not lower in
rank than an Executive Engineer, or a Gazetted Audit Officer, to be regular in his
attendance, energetic, of moral character and business habits so as to indicate that
he possesses aptitude for the work of a Divisional Accountant and to have a
reasonable prospect of passing the examination.

Explanation 3 - Men referred to in clauses (i) to (iii); above whose age


exceeds 30 years, are not eligible to sit for this examination under this
paragraph. But the Accountant General may relax the age limit in such
individual case as he considers to merit special treatment under paragraph
250.
259. The passing of a Divisional Test Examination is one of the necessary
qualifications for a person to be appointed as Divisional Accountant [vide (b) It is proposed to be
paragraph 255] but it does not give him a claim to be so appointed. deleted..

260. The conditions requiring the passing of the examination in the Vernacular that
apply to subordinates in the Public Works Department,. apply equally to Divisional It is proposed to be
Accountants also. deleted.

Pay
261. Divisional Accountants when they hold charge of the accounts of a Divisional
Office, are eligible to a special pay of Rs. 201 a month subject to its being limited to It is proposed to be
Rs. 20 for those on the old scale of pay on their reaching the Rs. 140 stage and to its deleted.
ceasing altogether at the Rs. 150 stage. For those on the revised scale of pay,
however, the special pay is limited by the condition that the pay including special pay
does not exceed Rs. 132.

262. The Accountant General is the authority competent to allow the annual
increments to Divisional Accountants on the time scale of pay. His approval may be It is proposed to be
assumed unless in order withholding the increment has actually been received. deleted.

263. Divisional Accountants when attached to the Audit Office are liable to perform It is proposed to be
the duties of the supervising staff without a claim for any special or enhanced pay. deleted.

Promotion

328
264. Members of the Divisional Accountants' cadre are eligible to qualify for
appointment to the Subordinate Accounts Service subject to the conditions governing It is proposed to be
appointments to that service (vide Chapter V). Necessary facilities are afforded by deleted.
using the provision of paragraph 253 and posting from time to time a selected
number of Divisional Accountants to work in the Audit Office.

Note - Divisional Accountants on passing the Subordinate Accounts Service


examination are allowed an addition of Rs. 2 to the ordinary rate of increment
admissible to them.
Confidential Report
265. The Accountant General is responsible for maintaining the confidential Report of 92. (a). The Departmental
the Divisional Accountants but as these accountants work largely under the Head is responsible for
immediate supervision of the Public Works Department officers each Divisional maintaining the confidential
Officer will forward to the Accountant General a confidential report in *Form given in report of the Divisional
Annexure II on the work and conduct of the Divisional Accountant:- Accountants but as these
Accountants work largely
(1) on the 1st of April each year, and under the immediate
supervision of the Public
(2) when the executive Officer himself vacates the charge of the Division. Works Department officers,
each Divisional Officer will
A separate report should be written on each Divisional Accountant who has forward to the Director
served under the Divisional Officer since the submission of the last report. No General Works Audit a
report need be sent on a Divisional Accountant who has not served under the confidential report in the
Divisional Officer for more than three months unless there is anything special form prescribed by the
which should be brought to the notice of the Accountant General. The report Government on the work
should be written in the Divisional Officers own handwriting and should be and conduct of his
forwarded by him confidentially to the Accountant General by name, no copy Divisional accountant:-
being kept in the Divisional office. Any point in which the Accountant is specially (1) On the 1st January
good should be mentioned, as also any defects of character or other each year, and
shortcomings. A considered opinion on the Accountant's reliability in all (2) When the executive
respects and ability to manage the staff well will be specially valuable. Officer himself
vacates the charge
The Central Government, Home Department's instructions (Home Department of the Division.
letter No. F-281-33-Estt., dated 14th July 1933) about communicating adverse (b) A separate report
comments on Government servants apply mutatis mutandis to the Divisional should be written on each

329
Accountants also and it should generally be the concern of the reporting officer
Divisional Accountant who
to choose the method of so doing with due regard to the character and has served under the
temperament of the official reported upon. The main object is that the officialDivisional Officer since the
upon whom a report is made should have a chance of rectifying remediable submission of the last
defects. The effect of any advice or admonition given should invariably be report. The report should
mentioned in the confidential report. be written in the Divisional
Officer’s own handwriting
The, Divisional Accountant is himself responsible for drawing the attention of and should be forwarded
the Divisional Officer, in writing, to the provisions of this paragraph. by him confidentially to the
DG, Works Audit
Directorate by name, no
copy being kept in the
Divisional Office. Any point
in which the Accountant is
especially good should be
mentioned, as also any
defects of character or
other shortcomings. A
considered opinion on the
Accountant's reliability in
all respects and ability to
manage the staff well will
be especially valuable.

(c) Cabinet Secretariat


instruction about the
method of preparation and
communicating of
Confidential reports apply
mutatis mutandis to
Divisional Accountants
also. No reports need be
sent on a Divisional
Accountant who has not
served under the Divisional

330
Officer for more than three
months unless there is
anything special which
should be brought to the
notice of the Comptroller
and Auditor General.

(d) Director General,


Works Audit
Directorate/Chief Accounts
Officer, T&T should ensure
that a Divisional
Accountant, receiving
adverse remarks for two
successive years from the
same reporting officer
immediately placed under
another Reporting Officer.

(e)The Divisional
Accountant is himself
responsible for drawing the
attention of the Divisional
Officer in written to the
provisions of this
paragraph, as this Manual
is not one of the
publications of the Public
Works Department.

266. The Audit Officer inspecting the accounts of the division should also submit to 93. The Audit Officer
the Accountant General a confidential report written in his own handwriting on the inspecting the accounts of
work and qualifications of the Divisional Accountant as judged mainly by the quality of the division should also
the work inspected by him. This report should mention inter alia how far the Divisional submit to the DG, Works

331
Accountant keeps himself posted with the relevant rules and procedure relating to Audit a confidential report,
audit and accounts and has his personal copies of the codes and other books of written in his own
reference corrected and up to date. handwriting on the work
and qualifications of the
Divisional Accountant as
judged mainly by the
quality of the work
inspected by him. This
report should mention inter
alia how far the Divisional
Accountant keeps himself
posted with the relevant
rules and procedure
relating to audit and
accounts and has his
personal copies of the
codes and other books of
reference corrected and up
to date. Posting of
Divisional Accountants
under the administrative
control of Director General,
Works Audit Directorate
are ordered by him while
those for T & T Divisions
are ordered by Chief
Accounts Officer, T & T.
267. A confidential report on any clerks of the division who have applied for Requires revision by the
appointments under the Accountant General may also be prepared by the Inspecting office of the Director
Officer, if so desired by the Accountant General. General Works Audit
Directorate.

268. Postings of Divisional Accountants to Divisions are ordered by a Deputy 94. Subject as far as is
Accountant General acting under the general control of the Accountant General. practicable to the
Except in individual cases where a qualified Divisional Accountant is not expressed wishes of

332
available and where a purely temporary arrangement is permissible, no person Superintendent Engineers
ineligible to be appointed to the cadre of Divisional Accountants may be posted transfers of Divisional
to a Division. Postings should also be designed to provide for a trained Accountants from one
accountant for each Divisional office; and, in particular, for an experienced Divisional Office to another
Senior Accountant to new construction divisions or to divisions the accounts of are made by Director
which are either heavy or of a peculiar nature. General, Works Audit
Directorate/Chief Accounts
Officer, T & T on his own
responsibility and at his
discretion. When a
Divisional Accountant is
about to be relieved of his
duties in a divisional Office,
either permanently or
temporarily, he shall
prepare a memorandum
reviewing the accounts of
the Division. The relieving
Accountant should
examine it and forward it
promptly with his remarks
to Director General, Works
Audit Directorate/Chief
Accounts Officer, T&T
through the Divisional
Officer who will record
such observations as he
may consider necessary.
The relevant provisions on
matters mentioned below
apply mutatis mutandis to
Divisional Accountants:-
Re-employment of
pensioners;
Precaution against re-

333
employment of men
dismissed.;
Conduct, discipline, etc.;
Alteration in date of birth;
Undertaking of private
work;
Penalties;
Petitions and memorials;
Medical attendance;
Superannuation and
Retirement;
Dismissal, discharge and
resignation;
Accounts Officers
Associations;
Gradation List.

Transfers.
269. Subject as far as is practicable to the expressed wishes of Superintending
Engineers transfers of Divisional Accountants from one Divisional office to It is proposed to be
another are made by the Accountant General on his responsibility and at his deleted.
discretion.
270. When a Divisional Accountant is about to be relieved of his duties in a divisional
office, either permanently or temporarily, he should prepare a memorandum It is proposed to be
reviewing the accounts of the Division. The relieving accountant should deleted..
examine it and forward it promptly with his remarks to the Accountant General
through the Divisional Officer who, will record such observations as he may
consider necessary.

Miscellaneous.
271. The relative provisions of Chapter VI on the clerical staff, of the Pakistan Audit
Department on miscellaneous matters, extracted below, apply mutatis mutandis It is proposed to be
to Divisional Accountants:- deleted..

334
Conduct, discipline, etc.

228. The Government Servant's Conduct Rules are applicable to all members of the
establishment. Paragraphs102 and 103, extracted below, apply mutatis It is proposed to be
mutandis to clerical staff and regulate a clerk's acting as arbitrator and giving deleted..
expert evidence, and Paragraph 105, extracted below, also in respect of
applications for transfer:-

102. On the subject of arbitration the following rules have been laid down: Requires revision by the
office of the Director
(i) A Government servant shall not act as arbitrator in any case without General Works Audit
the sanction of his immediate superior unless he be directed so to act Directorate.
by a Court having authority to appoint an arbitrator. It is proposed to be
deleted..
(ii) No Government servant shall act as an arbitrator in any case which is
likely to come before him in any shape in virtue of any judicial or
executive office which he may be holding.

(iii) If a Government servant acts as arbitrator at the private request of


disputants, he shall accept no fee except as provided in the rules
framed by the Central Government under Rule 47 of the Fundamental
Rules.

(iv) If he acts by appointment of a Court of Law, he may accept such fees


as the Court may fix.

103. An officer called upon by a Court of Law to act as a commission to give


evidence on technical matters may comply with the request provided that It is proposed to be
the case is not of such a nature as will be likely to come before him in the deleted..
course of his official duties, and he may accept such fees as are fixed by
the Court.
105. The transfer of the services of a Government servant from one
Government office or department to another is regulated by the

335
"Government Servants" Application for Posts (Central v Services) Rules", It is proposed to be
relevant portions of which are reproduced below: deleted..

"An applicant for appointment to a Central Service or to any post in a


Central Service shall not be eligible for appointment if he is in the service
of the Government and has applied without the consent of the Head of the
Office or Department of the Central Government under whom he is
employed, or, if he is employed under a Provincial Government or the
authority empowered by the Provincial Government to accord such
consent.
Permission to a Government servant employed in a Central Service to
submit an application for a post, to appear for an examination for a post,
or to transfer his services to a post in another office or department of the
Central Government or under Provincial Government shall ordinarily be
granted unless the head of the office or department in which he is
employed considers that the grant of permission would not be consistent
with the interest of the public service."
229. The rules relating to attachment of pay contained in Rules 225 to 229,
Compilation of Treasury Rules, Volume I, apply to all personnel in the Pakistan It is proposed to be
Audit Department. deleted..
Private Work.

231. Members of the clerical staff are not permitted to undertake the audit of
accounts or other similar private work otherwise than under the rules framed by It is proposed to be
the Central Government under rule 47 of the Fundamental Rules. deleted..
232. The instructions in paragraphs 106 and 107, extracted below about the
acceptance of honorary work of a social or philanthropic nature and about It is proposed to be
acting as correspondents of newspapers apply also to clerical establishments:- deleted.

106. Honorary work of a social, public or philanthropic nature may be


undertaken by an officer without the special permission of the Auditor
General who should, however be consulted before any very important or
onerous unpaid duties are assumed.
Note.-Remunerated private work is governed by the Fundamental Rules.

336
Para Existing Proposed Remarks
No
107.No officer should act as correspondent, honorary or paid, occasional or regular,
to newspapers and journals or edit any newspapers or any other periodical It is proposed to be
publication without the permission of the Auditor General. deleted.
235. The subordinate employees of the Central Government stationed in territories It is proposed to be No longer
administered by a Provincial Government are entitled to free medical treatment deleted. relevant.
on the same scale as allowed by the Provincial Government to corresponding
classes of establishment. In Provinces where there is no reciprocity or where
reciprocity has been suspended, the Central Government have decided to
reimburse charges which are paid by subordinates to Provincial Hospitals.
Medical attendance ordinarily includes-

(a) medical attendance at the entitled Government servant's residence or at the


consulting rooms of the authorised medical attendant including such
surgical treatment as can suitably be given at the Government servant's
residence or at the consulting rooms of the authorised medical attendant,
and

(b) such treatment as is normally provided by a Government hospital with its


own staff, equipment and apparatus, in cases where the authorised medical
attendant considers it desirable in the interests of the patient that he should
be sent to a Government hospital to which he is entitled to be admitted.
ANNEXURE I.
(Referred to in paragraph 249.)
Rules for the Public Examination qualifying for admission to the Cadre of
Divisional Accountants.

(Not printed.)
It is proposed to be deleted.

ANNEXURE II.

Confidential Report on the work and conduct of Divisional Accountants.


(Referred to in paragraph 265)

337
Name of the Divisional Accountant.

Division in which employed. It is proposed to be


deleted...
Period to which the report relates.

No. Dated

Forwarded to Dated Accountant General.

Accountant General. Divisional Officers.

Divisional Officers. Division.

Division.

APPENDIX 2. It is proposed to be
(See paragraph 12.) deleted.
List of Major and Minor Heads of Public Works Receipts and

338
Disbursements.

APPENDIX 2.

(See paragraph 12.)

List of Major and Minor Heads of Public Works Receipts and Disbursements.

REVNUE HEADS. Entire Appendix 2 other Irrigation,


C.- Irrigation, Navigation, Embankment and Drainage Works(1). than Statement D and Navigation,
H.-Civil Works and Miscellaneous Public Improvements. Statement E is proposed to Embankment &
be deleted. Drainage Works
EXPENDITURE HEADS. are no longer
C.-Revenue Account of Irrigation, Embankment and Drainage Works(1). taken up.
H.-Civil Works and Miscellaneous Public Improvements.
J.-Miscellaneous.

DEBT HEADS.

O.-Unfunded Debt.
P.-Deposits and Advances.
Q.-Loans and Advances by the Central Government.

REMITTANCE HEADS.
S.-- remittances.

STATEMENT A.
Main Classification of Expenditure pertaining to Irrigation, navigation, Embankment and
Drainage Projects.

STATEMENT B.

339
STATEMENT C.

STATEMENT D.

Showing the detailed classification of the minor head "Establishment'*

1. This minor head is divided as follows:


Name of Sub-Division. Remarks.

I.Direction... Includes Chief and Superintending Engineers, Consulting Architect and Other
Special Officers.

STATEMENT E.
Treatment of recoveries of Expenditure in the accounts of the Public Works Department.
1. The general direction for regulating the exhibition of recoveries of expenditure in 1. Retained in original. No
Government accounts are given in Chapter 5 of the Account Code, Volume I. The change is proposed.
following paragraphs indicate their application to Public Works transactions.
2. The general rule is that, subject to the provisions of Article 75 of the Account Code, 2. To discuss.
Volume I, all recoveries of expenditure appearing in the accounts of Public Works
offices should be treated as revenue receipts and not as minus expenditure.

Recoveries in respect of overpayments made during the current Year, however, should
ordinarily be adjusted by deduction from the current year's charge under the detailed
head previously overcharged.
3. Retained in original. No
3. As art exception to the general rule in paragraph 2 above, recoveries under, stock and change is proposed.
other suspense accounts should he treated as reduction of gross expenditure. The
recoveries of expenditure upon works in progress comprising, inter alia, sale proceeds
of surplus materials and plant acquired specially for any work or of materials received
from dismantled structures, may likewise be treated as reduction of expenditure,
irrespective of whether the estimates for the works make allowance for such
recoveries, or riot. See also paragraph 503. 4. It is proposed to be
deleted.

340
4. Subject to the provisions of Rule 5 recoveries on account of establishment charges and
tools and plant charges should he treated as follows:

(i) Recoveries of establishment charges at percentage rates. - These recoveries, in so


far as they are effected front outside bodies and from other departments of the
Central Government, should be adjusted by deduction from expenditure under the
minor head "establishment". Recoveries on account of works carried out on behalf
of other Governments, however, should be treated as revenue receipts.

(ii) Recoveries of tools and plant charges at percentage rates.-Recoveries from other
Ministries and Divisions of the Central Government should be adjusted as
reduction of expenditure under the minor head "Tools and plant". All other
recoveries should be treated as revenue receipts under the major head concerned.

(iii) Recoveries on account of charges for leave and pensions.-When the recoveries on
account of establishment charges include as a distinct and separate factor, an
element of the charges for leave and pensions, the portions of the recoveries
representing leave should be treated as revenue receipts under the Public Works
Major head concerned. Recoveries on account of pensionary contributions should
in the case of Civil Works be credited to "XLIV Receipt in aid if Super-annuation",
while such recoveries in the case of the Irrigation Department should be credited
to the Irrigation Major heads concerned, as receipts or recoveries of expenditure
according as they relate to Revenue or Capital Major heads. In cases, however, in
which the rates for leave and pension contribution are combined, the recoveries in
the of Civil Works should be taken to "XLIV-- Receipts in aid of Super-annuation",
5. To discuss.
while such recoveries in the Irrigation Department should be credited to the
Irrigation Major heads concerned as revenue receipts.

5. Notwithstanding anything contained in these rules, receipts and recoveries on Capital


account in so far as they represent recoveries of expenditure previously debited to a
capital major head, should be taken in reduction of expenditure under the major head
concerned. For convenience of accounting they should be treated as revenue receipts
in the first instance and booked as "Receipts and Recoveries on Capital Account". At 6. To discuss.

341
the end of the month they should be deducted froth the account of the division or
sub-division of the major head concerned in a lump sum.

6. The recoveries of the expenditure which are finally creditable as revenue receipts
should be recorded under the minor head "Recoveries of expenditure" of the major
head XVII, XVIII, or XXXlX, as the case may be; while those which are adjustable in
reduction of expenditure under the capital major head should appear under the minor
head "Receipts and Recoveries on Capital account" of the capital major head
concerned.
7. It is proposed to be
Note - Receipts on account or sale proceeds of land, buildings, special tools and plant deleted.
or other assets purchased or constructed at the cost of a special project may at the
discretion of Government be taken in reduction of expenditure under the appropriate
sub-heads subordinate to the capital major head concerned.

7. Recoveries on account of cost of audit and accounts.- These recoveries when they are
made in connection with works done for Railways, Defence Services and Posts and
Telegraphs should be treated as reduction of expenditure under, "26-Audit". In the Note- It is proposed to be
case of work done for non-Government bodies of individuals, such recoveries should deleted.
be adjusted as receipts under the minor head "Fees for Government Audit"
subordinate to the, major head "XLVI-Miscellaneous".

Note - If under the Note below Rule 6 of Appendix 5, the percentage charges for work
done in workshops of a quasi-commercial character for other divisions and
departments, both under the Central Government and other Governments, include
recoveries in respect of audit and accounts charges, such recoveries should not be
credited to "26 - Audit" or "XLVI -Miscellaneous-Fees for Government Audit" except in
the case of works covered by this rule.

342
APPENDIX – 4

(See paragraph 428.)


Account Rules relating to Water-course.

Entire Appendix 4 is proposed to be deleted.

APPENDIX - 5

Rules for the distribution of Establishment and Tools and Plant Charges.

Entire Appendix 5 is proposed to be deleted.

APPENDIX - 6

(See paragraph 34)

Rules relating to the Budget Estimates of Central Public Works .It is proposed to be deleted.

Introductory.

N. B. - The forms mentioned below are those specified in these rules.

1. The general procedure for the preparation of the budget estimates of receipts and
expenditure of Government is laid down in the General Financial rules. The following
procedure is prescribed for the preparation of such of the estimates as relate to
Central Public Works.
2. For the purpose of these rules, the term "budget authority" means the Chief Engineer,
Pakistan Public Works Department, or any other authority responsible for the
preparation and submission to the Central Government of the budget estimates of

343
receipts and expenditure relating to Central Public Works. It also includes, in relation
to works entrusted to the Military Engineer Services or to a Provincial Government,
the Engineer-in-Chief, General Headquarters or the Provincial Government concerned.

Revenue
3. The estimates of revenue should be prepared and submitted by each budget authority
to the Accounts Officer concerned by, the middle of December of each year. The latter
will, after satisfying himself as to their propriety, incorporate the figures in his budget
notes, which are submitted to the Ministry of Finance on such date as may be fixed by
that Ministry (usually mid-January).

Expenditure
4. Schedules of Demands:- To enable the Central Government to judge the relative
urgency of the demands made, against the amounts likely to be available for
expenditure on the several Public Works heads of account during the ensuing year,
Schedules of Demands should be prepared in Forms Nos. 1 to 3, and submitted, by
each budget authority, so as to reach the Ministry of Health and Works not later than
the 15th October of each year. Relevant extracts from Form No.1 relating to new major
works chargeable to the major head "50 - Civil Works" should be submitted
simultaneously to the administrative departments concerned, to permit the latter to
undertake an examination of the proposals in their various aspects, before the
apportionment of the funds available for such works.

Note - As the late receipt of the Schedules retards the budget programme, and causes
considerable inconvenience, every endeavour should be made to ensure their timely
submission.

5. The Schedules should show distinctly the requirements for new expenditure, and be
accompanied by full details and explanations supporting it. Any variation from the
current year's budget, under other items of expenditure, should similarly be explained.

344
In the case of a new item pertaining to "Grants-in-aid," details should be furnished
indicating the precise conditions and purposes for which it is proposed to make the

Note - Expenditure on the revival of a post or posts previously held in abeyance should
be treated as "now expenditure" for the purpose of this rule.

6. The demands for new works, major as well as minor, chargeable to the major head "50
- Civil Works" will be forwarded by heads of departments to the budget authority
concerned by the 15th September of each year. They should be confined, is a rule, to
those works only which have received administrative approval, in cases, where such
approval is required. In making demands for works of these classes, the figures
proposed by heads of departments need not necessarily be adopted. The budget
authorities should instead, take into consideration the time likely to be spent, in each
case, in the fulfilment of all the requisite formalities preliminary to the execution of
the work, and then determine, as accurately as possible, the amount " likely to be
spent on it in the ensuing year. Whenever desirable, the minimum allotment required
for any particular work should be clearly specified.

7. For "Minor Works" and "Repairs" chargeable to the major head "50-Civil Works" the
Schedules should present lump sum demands only, under their various minor heads;
but data justifying the total demand put forward for each of the sub-heads should be
furnished in the supplementary statements attached to Forms Nos. 1 and 2.

In the case of irrigation works, a statement of all new works costing over Rs. 5,000
should be attached to the Schedule, supported by a brief explanation as to their
necessity.

8. A careful forecast should be made, at the time of the preparation of the Schedules, of
the possible surrenders during the current year on incomplete works, and the
demands therefor, for the ensuing year, regulated accordingly; vide rule 28.
Applications for additional allotments at the commencement of a financial year, for

345
the re-grant of lapsed allotments of the previous year (see rule 44) should thus, be
restricted to items which could not be foreseen in time for inclusion in the ensuing
year's budget.
9. As the budget estimate is not the place for the consideration of changes in
establishment, care should be taken that all necessary increases or decreases, of
establishment are fully considered, and disposed of prior to the submission of the
Schedules. In cases, however, where sanction to a Proposed increase in establishment
requiring the orders of Government has not been obtained, the latter establishment
should be separately detailed, and the cause of the delay in the submission of the
proposals fully explained.
10. The requirements for leave salary payable in Pakistan and England should ordinarily be
based on the past three years actuals, and modified, if necessary, with reference to
any known data and those for passages ("cost of passages granted under the Superior
Civil Services Rules, 1924" as "Contributions for passages of officers transferred to or
from other Governments, Departments, etc.") forecasted as accurately as possible.
Both should be detailed in the Schedules under the appropriate units of appropriation.
11. The demands for establishment should invariably be based on actual requirements and
not on ages and provided for a lump reduction for "probable savings", where
necessary.
12. Except in cases where the cost of establishment is adjusted at percentage rates, the
provision for establishment should be compared with that for works outlay, and the
disproportion between the two, if any, fully explained in the letter forwarding the
schedule.
13. Items of expenditure which are subject to the vote of the Legislative Assembly should
be distinguished from those are not subject, to the vote of that body by the addition of
the void "voted" or "non voted", as the case may be, vide paragraph 13 of this Code.
14. The demands should be rounded off to the nearest hundred, i.e., provision for Rs. 50
and below under a detailed head should be deleted and provision for Rs. 51 and above
upto Rs. 99 should be taken as Rs. 100.
15. Settlement and distribution of grants.-On a consideration of the Schedules the total
provisional grant that can't be allotted for each head of account will be determined in
consultation between the Ministry of Health and Works and the Ministry of Finance.
These provisional grants will ordinarily include a general reserve under each major

346
head, or a group of major heads, for which a separate grant is made (see rule. 20), for
allotments to be made by the Ministry of Health and Works during the course of the
year.

(i) for the re-grant of allotments which were specifically made at which lapsed in the
preceding year; and
(ii) to meet unforeseen and emergent expenditure which cannot otherwise be met
from within the grant concerned.

Allotments from these reserves for expenditure under category (ii) on objects other
than the following will require the previous concurrence of the. Ministry of Finance.
(a) Minor works up to a limit of Rs. 10,000.
(b) Special repairs.
(c) Charges for establishment and tools and plant on (a) and (b) above.
16. The amount to be allotted for new major works, after providing for all other
expenditure, will be fixed by the Ministry of Finance. For works chargeable to the
major heads "50-Civil Works" which are accepted as inevitable, obligatory or
remunerative, direct budget provision will be agreed to. For other new major works
accepted in principle, the Ministry of Finance will allot a lump sum for the two major
heads referred to, above and the distribution of the lump sum will be settled by-

(i) Ministry Health and Works with the concurrence of the Ministry of Finance, or
(ii) the inter-departmental conference, if the Ministry of Finance decide to hold such a
conference in any year.

In the case of new major works chargeable to Irrigation heads, the lump sum fixed by
the Ministry of Finance will be apportioned by the Ministry Health and Works with the
concurrence of the Ministry of Finance.
17. The inter-departmental conference, referred to in rule 16 (ii), will be convened by the
Ministry of Finance, about the first week of January of each year. This conference will
select the particular works, which should be commenced in the ensuing year, from the
list of those new works which have, prior to its assembly, been fully considered, and
the presentation of which to that body has been assented to, by the Ministry of

347
Finance (see rule 4).
The Ministry of Finance will then furnish the necessary distribution statement to the
Administrative Departments concerned, as well as to the Ministry of Health and
Works. The Administrative Departments will next take immediate steps to obtain the
requisite approval of the Standing Finance Committee to each of the items selected,
where necessary, and also the expenditure sanction of the Ministry of Finance, vide
Rule 12 of the Book of Financial Powers. The Ministry of Health and Works will,
thereafter, be furnished by departments with information to this effect in Form No. 4.
18. When all the proposal for new major works relating to each head have been referred
to, and approved by, the Standing Finance Committee, where the approval of that
body is required, and sanctioned by the Ministry of Finance, Ministry of Health and
Works will make a detailed distribution of the total allotment for each of the heads
concerned, and communicate to the various budget authorities the amounts
provisionally allotted to them for the following year. A statement showing the
distribution of the accepted provision by circles of accounts should be furnished by the
Ministry of Health and Works to the Ministry of Finance on or before the 15th January.
These allotments will be subject to the vote of the Legislative Assembly, or to the
sanction of the Governor-General or to both, as the case May be (see rule 20).
19. Upon the receipt of the intimation referred to in rule 18, the budget authorities shall
attend to the very, early preparation of the detailed estimates for those new major
works for which provision has been made, with a view to the accord of technical
sanction thereto. This should be done, as far as possible, before the 31st of March, to
enable the funds provided therefor to be released when the final allotments are made
(see rule 20).

20. Voting of expenditure by the Legislative Assembly, and sanction by the


Governor-General to expenditure not subject to the vote of the Assembly.-
Simultaneously with the communication of the provisional allotments to the various
budget authorities (see rule 18) the Ministry of Health and Works will undertake the
detailed preparation of the statements of the estimated expenditure under each
separate major head or group of major heads, in such forms as may be laid down by
the Ministry of Finance. These statements will be submitted to the vote of the
Legislative Assembly in the form of' demands for grants, the items not subject to the

348
vote of that body being shown therein in italics. The latter will be sanctioned by the
Governor General.
21. Communication of budget grants. - After the expenditure has been voted by the
Legislative Assembly, the Ministry of Finance will forward to the Ministry of Health and
Works statements showing the budget grants for each major head or group of major
heads, distinguishing between the amounts voted by the Legislative Assembly and the
allotments made by the Governor General.
22. The funds allotted to the various budget authorities will be intimated to then by the
Ministry of Health and Works by the end of March of each year. Funds under each of
the primary units "Original Works" (under the major head "50-Givit Works") and
"Works" or "Extensions and improvements", or both (under the Irrigation major heads
"XVII" "18", "19" and "68") will be divided into secondary units "Major Works" and
"Minor Works" and specific provisions sanctioned for individual major works. Funds
provided for major works which have not, up to the time of the time of the
communication, of the budget provision, received technical sanction, will be withheld
by the Ministry of Health and Works until such time as the works receive technical
sanction (see rule19).
23. The funds allotted to the various budget authorities will be intimated to then by the
Ministry of Health and Works by the end of March of each year. Funds under each of
the primary units "Original Works" (under the major head "50-Givit Works") and
"Works" or "Extensions and improvements", or both (under the Irrigation major heads
"XVII" "18", "19" and "68") will be divided into secondary units "Major Works" and
"Minor Works" and specific provisions sanctioned for individual major works. Funds
provided for major works which have not, up to the time of the time of the
communication, of the budget provision, received technical sanction, will be withheld
by the Ministry of Health and Works until such time as the works receive technical
sanction (see rule19).
24. In preparing these the following points should receive attention:-
I. The statement should show the distribution of the final allotments by circles or
divisions, or both, or by canals in the case of irrigation works, and by primary and
secondary units of appropriation, to cover a number of individual works or items.
It should also contain an abstract of the charges by the prescribed sub-heads.
II. Specific allotment should be made for each individual major work (see rule 22).

349
III. Lump sum appropriations may he made for minor works and repairs or
maintenance and repairs in respect of each minor head or group of works.
IV. Provision for voted and non-voted items should be shown separately.
V. The amounts and details of the allotments intimated by the Ministry of Health
and Works should be strictly adhered to, and on no account altered.
The distribution statement, when issued, should be regarded as the authorised
programme of expenditure, any change required therein, during the course of the
year, being dealt with under the rules of appropriation and re-appropriation.
Note - For detailed instructions regarding the preparation of these statements see the
Annexures to this Appendix.
25. Incurring of expenditure in anticipation of budget orders.- In the event of the orders of
the Ministry of Health and works intimating the final allotments (see rule 22), not
being received before the commencement of the financial year, the budget authorities
are vested with the following powers to undertake work and incur expenditure until
the receipt of those orders
I. AIl works in progress at the end of the previous financial year may be continued.
Note-The term "Works" is used there in a comprehensive sense and conveys the
meaning assigned to it in paragraph 4 (69) of this Code.
II. Expenditure may be incurred on minor works, repairs and tools and plant up to
ten per cent of the provisional allotment for each of these purposes (see rule 18).
III. Expenditure may be authorised on "Establishment" on the basis of that incurred
in the last month of the preceding year.
26. All expenditure incurred under rule 25 must be treated as a charge against the
allotments eventually made.
27. Appropriation and re-appropriation.-An appropriation or a re-appropriation, as defined
in paragraphs 4 (4) and 4 (47), respectively, of this Code is the allotment of a particular
sum of money to meet expenditure on a specified object, and it is a fundamental rule
that no outlay shall be incurred without such appropriation or re-appropriation. In
exceptional cases, however (c.f. paragraph 58 of the Pakistan Public Works
Department Code), where expenditure is authorised, in anticipation of the allotment
of funds, or in excess of the existing allotment, the authorisation must be followed, as
soon as possible, by a formal allotment of funds to the extent required.
28. An appropriation is intended to cover all the charges including the liability of past

350
years, to be paid during the year or to be adjusted in the accounts of it. It is operative
until the close of the financial year. Any unspent balance lapses and is not available for
utilisation in the following year, but Government will ordinarily endeavour to include
any anticipated lapse in the demand for the following year. See rule 44.
Note - The financial year closes on 31st March. After that date all cash and stock
transactions are treated as pertaining to the following year but bona fide transfer
entries are permissible for some months vide paragraph 531 of the Code.
29. The amount allotted in a unit of appropriation can be increased or decreased only by a
formal order of re-appropriation authorising a transfer of funds from, or to, another
unit. In all orders sanctioning re-appropriations, reasons necessitating the addition to,
and reduction from, the unit affected should be indicated.
30. An appropriation or re-appropriation within the grants of a year can be authorised at
any lime before, but not after the expiry of the year.
31. Provincial Governments the Chief Commissioners, Baluchistan, the Engineer-in-Chief,
General Headquarters, the Chief Engineer, Pakistan Public Works Department and the
Military Secretary to H. E. the Governor General have full powers to appropriate funds
out of the sums allotted to them to ,meet expenditure upon Central public works:
provided-
(a) that funds are not appropriated to meet, any expenditure on a new service not
contemplated in the budget as voted by the Legislative Assembly;
(b) that the expenditure for which funds are appropriated has received such
administrative approval and expenditure and technical sanction, or other sanction,
as required by rules laid down by the competent authority, from time to time;
(c) that the amount appropriated to any work does not exceed the amount approved
or sanctioned for that work by a sum greater than the excess which may be
authorised under the rules referred to in (b) above;
(d) that funds allotted for non-voted items, of expenditure are not appropriated to
meet votable items, and funds allotted for voted items are not appropriated to
meet non-votable items;
(e) that the sanctioned limits for permanent establishment, or the budget provisions
made for temporary establishment, are not exceeded.
32. Subject to the above conditions, the authorities mentioned in rule 31, may
re-appropriate sums from any primary unit of appropriation to any other such unit

351
within and between the major heads "XVIl-Working Expenses" and " 18 " so long as
they are covered by one grant, and within heads "19", "50", "68" and "78" provided:-

(a) that no re-appropriation shall be made to meet any expenditure, other than
contingent expenditure, which is likely to involve further outlay in a future
financial year;
(b) that, in the case of works chargeable to the major heads "50" and "78" no
re-appropriation shall be made from or to the units "Major works", "Minor works"
and "repairs", and in the case of Irrigation works, no reappropriation shall be
made from "Works " to "Maintenance and Repairs " or vice versa; and
(c) that
(i) the allotment for a new original major work shall not be re-appropriated to
any other work or item or vice versa ; and
(ii) a re-appropriation from an original major work in progress shall be made only
to a work or works of the same category.
(d) that unanticipated credits, i.e., credits not provided for in the budget or in excess
of the amounts included therein, which are accounted for as minus expenditure,
shall not be re-appropriated to any work or item.
Note 1 -The Military Secretary, to His Excellency the Governor-General is empowered
to re-appropriate funds from original works to repairs or vice versa in connection with
the furniture grant for the Governor-General's Estates.
Note 2 - Re-appropriation of petty sums should be avoided as far as possible.
33. The extent to which the foregoing powers may be re-delegated shall be as follows:-
Provincial Governments ... ... Full Powers.

The Engineer-in-Chief, General Head quarters.............. Full Powers.

The Chief Engineer, Pakistan Public Works Department...Full powers, subject to the condition
that the limit of expenditure laid down for any particular house or houses is not exceeded.

The Chief Commissioner, and the Agent to the G.G. Baluchistan. .... Full powers to re-
delegate to the senior engineering officer in the administration or branch of the
Administration.

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The Military Secretary to His Excellency the Governor General....... No powers to re-delegate.

34. Where the conditions specified in rules 31 and 32 are not to fulfilled, the orders of the
Government of Pakistan in the Ministry of Health and Works should be obtained to the
appropriation or re-appropriation. Applications for additional funds and re-
appropriations of funds should as a rule, be accompanied by statement in Forms Nos.
5 and 6, respectively.
35. The Controlling Officer, at whose disposal an appropriation in respect of a primary or
secondary unit has been placed, may, out of it, subject to the restrictions in rules 31
and 32 ' allot funds for expenditure on a specific item, or group of items. He may
distribute, the funds placed at his disposal among the Divisional Officers working under
him, retaining such amounts in "reserve" at his disposal as he may consider necessary.
The sum total of all appropriations made by him from a unit should not, however,
exceed the amount of the unit, or portion thereof, placed at his disposal. See also
paragraph 2 of the Annexure to this Appendix.
36. Control of expenditure. In the case of the secondary unit "Original Major Works", the
Divisional Officer will be responsible that:-

(i) no expenditure is incurred on any original major work with out a specific
appropriation for it, except in the case of unfinished work of the previous year
which is likely be completed in the current year for Rs. 500 or less ;
(ii) the expenditure on each original major work is limited by the amount of specific
appropriation, sanctioned for it, and the excess expenditure over such
appropriation, unless the excess is Rs. 500 or under, is covered at once by an
additional allotment of funds;
(iii) the total expenditure on all original major works of the division, under each unit of
appropriation, does not exceed the total, of the appropriations made therefor.

In respect of expenditure, on the secondary unit "Minor Works", and other primary
and secondary units, the Divisional Officer will be responsible that the expenditure is
kept within the appropriations in respect of each unit as placed at his disposal. See
also paragraphs 3 and 4 of the Annexure to this Appendix.

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37. Expenditure not provided for in the budget - Expenditure for which no provision has
been made in the budget estimate or the current year should rarely, if ever be
incurred.
38. If, for exceptional reasons, expenditure, which is either not provided in the budget of
the current year or is in excess of the allotment therefor, has to be incurred, and if the
authority incurring the expenditure is either not in a position to find funds by
re-appropriation, or is not empowered to sanction are appropriation therefor,
application for additional funds should be made to the next higher authority stating
how the expenditure is proposed to be met. In doing so, it should invariably be
explained why the need for the expenditure was not foreseen in time for inclusion in
the budget. Reasons should also be given for considering it indispensably necessary
that the outlay should be immediately incurred and not postponed to the next
financial year. It should be borne in mind that excesses over the grants voted by the
Legislative Assembly require the sanction if that body, and expenditure on a new
service not contemplated in the budget requires a supplementary grant from the
Legislative Assembly if the expenditure is votable.
39. In all applications for sanction to expenditure, it should be distinctly stated whether
provision for the proposed charge has or has not been made in the budget estimates
of the year, and, if it has not been made, whether the funds can be found by
re-appropriation. In the latter event, the primary unit or units from which it proposed
to re-appropriate funds should he indicated.
40. Supplementary and additional grants - If, during the course of the year, it is found-

(i) that the allotment for head or group of heads is insufficient; or


(ii) that additional allotment is necessary for fresh expenditure not included in the
budget, which cannot be met by re-appropriation;
It will be the duty of the administrative department concerned with the proposed
extra expenditure to satisfy the Ministry of Finance as to the necessity for the
additional funds therefor. In the event of the expenditure requiring the vote of the
Legislative Assembly, it will further be necessary to obtain the approval of the Standing
Finance Committee thereto, prior to the presentation to the Assembly of the demand
for a supplementary grant. The supplementary estimates to be presented to the
Assembly will be in the form of demands for grants which will contain a statement of

354
the total additional grant proposed, and a statement of the detailed estimate divided
in to items under each grant.
41. Review of grants - In order to utilise the total resources at the disposal of Government
to the best advantage, the budget authorities should carefully review the progress of
expenditure against the appropriations placed at their disposal, and submit to the
Ministry of Health and Works early in December of each year, separate statements for
each major head showing the anticipated savings or excesses under the various units
of appropriation. These statements should include only such items as are beyond the
powers of appropriation of the budget authority concerned, and be prepared
separately for voted add non-voted expenditure.

Note 1 - The Officer controlling the funds should take into account all adjustments that
can reasonably be foreseen in consultation with the Accounts Officer, if necessary, and
ensure that the revised forecast of expenditure against the appropriation is as
accurate as possible. This, however, will not preclude subsequent changes which could
not be foreseen at the time of the review being effected. All applications for such
modifications requiring the orders of Government should be submitted in sufficient
time to reach the Ministry of Health and Works not later than the 15th February of
each year.

Note 2 - As controlling officers are responsible for the effective control of their
expenditure against appropriations, a quarterly review of the expenditure should be
conducted by them till the end of September; thereafter the expenditure should he
reviewed by them monthly till January.

Note 3 - For detailed instructions regarding the control of expenditure, see the
Annexure to this Appendix.
42. On receipt of the statements, the Ministry of Health and Works will, wherever
empowered to do so, transfer savings to meet excesses within the grant, and, when
re-appropriations are beyond its powers, and the sanction of the Ministry of Finance is
necessary, take steps to obtain such sanction. It will also forward to the Ministry of
Finance, by the middle of December of each year, a statement comparing the total
anticipated expenditure with the sanctioned grant, with a view to obtaining a

355
supplementary grant from the Legislative Assembly in the case of excesses over voted
expenditure, or to that Department sanctioning an additional grant, if the excesses
relate to non-voted expenditure. Where, on the other hand, important savings are
foreseen, the Ministry of Finance will issue instructions withdrawing the corresponding
amount from the sanctioned grant.
Savings whenever reported by the various budget authorities will be withdrawn by the
Ministry of Health and Works to the conservation Account under the sub-heads to,
which they relate and utilised if and when required, to meet excesses within the grant
with the concurrence of the Ministry of Finance, where necessary.
43. Rush of expenditure - It should be clearly understood that it is contrary to the interests
of Government to spend money hastily, and in all ill-considered manner, mainly
because it is available. It is far more in the public interest to surrender funds, that
cannot be profitably utilised, so that they may he diverted to other objects which
would otherwise have to be held in abeyance for want of money. Failure to spend the
total allotments made to executive officers will not, in ordinary circumstances operate
against them in any way. They should, therefore, freely surrender all money that
cannot be exceeded economically. Serious notice will be taken of any officer who acts
in disregard of these orders.
44. Lapses and their re-grant - Expenditure the allotment for which is likely to lapse
should, as far as possible, be provided for in the Schedule of Demands for the ensuing
year (see rule 8). In cases where this cannot be, done, however, applications for the
re-grant of lapsed allotment that can be economically utilised in the new financial
year, should be made in Form No. 7, and submitted to the Ministry of Health and
Works as soon as possible after the 15th May of each year. These applications will, as a
rule, be met in full.
Revised Estimates.

45. Revised estimates should be prepared by the budget authority concerned and
submitted to the Account Officer by the middle of December each year. The latter will
make such alterations as seem to him to be warranted by the available information
and include the proposals in his budget notes. The figures shown in these estimates
should be based on the latest available information as regards actual receipts and
expenditure during the year and anticipated receipts and expenditure during the

356
remainder of the year, and should show in an abstract form the probable variations as
compared with the sanctioned appropriations.

46. The revised estimate is a forecast of the expenditure likely to be incurred during the
year, and the figures entered therein, even after they have been accepted by
Government, should not be regarded as authority for the modification of grants in
cases where the actuals are expected to differ from the appropriations, as modified to
date, separate action should be taken to obtain additional funds, or to surrender
saving as the case may be.
Regularisation of excesses over sub-heads of a grant after the close of a year.

47. To enable Government to ascertain the causes of savings and excesses under different
sub-heads of a grant, and the reason why steps were not taken in time to surrender
the savings or to obtain necessary funds to cover the excesses, a statement in Form
No. 8 should be prepared, annually, by the budget authorities and submitted to the
Ministry of Health and Works by the end of December. If, as a result of the scrutiny of
these statements, the system of control of expenditure is found to be defective,
necessary instructions in the matter will be issued by the Ministry of Health and Works
to the budget authority concerned.

Note - Separate statements should be prepared for each grant.


48. If the grant as a whole has been exceeded, sanction, should be obtained to the excess
from the Ministry of Finance in the case of non-voted expenditure, or from the
Legislative Assembly in the case of voted expenditure.
Miscellaneous.

49. The estimates for the Irrigation, major head "17-Interest on works for which capital
accounts are kept" will be dealt with by the Ministry of Finance through the budget
notes, indirect communication with the Account Officer concerned who will consult
the local officers where necessary.
ANNEXURE

(See rules 23, 24, 35, 36 and 41 in Appendix 6.)

357
Instructions regarding the preparation of detailed distribution statements of
grants and control of expenditure.
It is proposed to be deleted.
Note - Without prejudice to the generality of the instructions contained in the Annexure the Budget Authorities are authorised to introduce such minor
variations in detail as may be necessary to suit local requirements.

1. The funds allotted under each primary unit of appropriation under rules 21 and 22 will
be distributed by the Chief Engineer to the Superintending Engineers under him, in
accordance with the provisions of rules 23 and 24, retaining such, amounts as
"reserve" under any unit at his own disposal, as he may consider necessary. The funds
allotted under the following units need not however, be distributed to the
Superintending Engineers:
(1) Pay of officers.
(2) Grants-in-aid, contributions, and donations
(3) Establishment charges payable to, or recoverable from, other Governments,
departments etc.
(4) Charges in England.
(5) Loss or gain by exchange.

The funds under each of the units Original Works (for Civil Works), and Works, and
Extensions and improvements (for Irrigation Works. etc.) should be divided into
secondary units "major Works", and "minor works". As regards major works the
specified appropriation sanctioned for each work should also be intimated.
2. The Superintending Engineer should similarly distribute the funds placed at his
disposal, in accordance with the provisions of rule 35, among Divisional Officers
working under him, retaining such amounts as "reserve" at his own disposal, as he may
consider necessary. The distribution of the funds under the units
"Original Works" "Works" and Extensions and Improvements should be made in the
manner indicated in paragraph 1.

The appropriation for the primary unit "Suspense" should be distributed after
sub-dividing it under secondary units, Stock, Purchases, Miscellaneous P.W. Advances,

358
London Stores, and Workshop Suspense.
3. In regard to the secondary units for original major works, the Divisional Officer will be
responsible under rule 36, that -

(i) No expenditure is incurred on any original major work without a specific


appropriation for it, but in the case of unfinished works of previous years which
are likely to be completed in the new year for Rs. 500 or less a specific
appropriation is net necessary.
(ii) The expenditure on each original major work is limited by the amount of the
specific appropriation sanctioned for it, and the excess expenditure over such
appropriation, unless the excess expenditure is Rs. 500 or under, should be
covered at once by sanction of additional appropriation.
(iii) The total expenditure on all original major works of the Division does not exceed
the total of the appropriation for his division under the secondary unit "major
works".
4. In regard to the secondary units for original minor works and other primary and
secondary units, the Divisional Officer is responsible that his expenditure is kept within
the appropriations for each unit as placed at his disposal by the Superintending
Engineer.
5. Immediately after submission of his monthly accounts to the Accountant General, the
Divisional Officer should in terms of Notes 2 and 3 below rule 41, submit quarterly for
the first two quarters and monthly for October, November, December and January to
the Superintending Engineer, a report in duplicate in the following form:
Original Works-Buildings
Major Works Minor Works and so on for other units of appropriation.
(a) Appropriation at beginning of month.
(ii)Appropriations during month.
(iii)Total of (i) and (ii).
(iv)Withdrawals during month.
(v)Net appropriations at the end of month.
(vi)Expenditure during the month.
(vii)Expenditure to end of previous month.
(viii)Total expenditure of the year.

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(ix)Unspent balance.
6. (a) In respect of units, the expenditure on which is incorporated in the monthly,
accounts of the Division, the Divisional Officer should see that the expenditure as
shown in the above report agrees with that shown in his monthly accounts.

(b) In regard to transactions which do not enter the monthly accounts but are paid at
the Treasury on bills on account of pay and allowances of Government servants
(and also contingencies if these are paid on bills at the Treasury), the following
instructions should be observed.

(1) Whenever a bill is presented for payment at the Treasury, it should be marked
clearly with the complete account classification (vide paragraph 452 of the
Code) as Well as the primary and secondary units of appropriation.
(2) An account should be kept for each primary and secondary unit of
appropriation, in which will be entered every bill cashed at the Treasury under
its appropriate unit. At the close of each month the expenditure against each
unit should be totalled and the figures included in the report referred to in
paragraph 5.
7. (a) In respect of units, the expenditure on which is incorporated in the monthly,
accounts of the Division, the Divisional Officer should see that the expenditure as
shown in the above report agrees with that shown in his monthly accounts.

(c) In regard to transactions which do not enter the monthly accounts but are paid at
the Treasury on bills on account of pay and allowances of Government servants
(and also contingencies if these are paid on bills at the Treasury), the following
instructions should be observed.

(3) Whenever a bill is presented for payment at the Treasury, it should be marked
clearly with the complete account classification (vide paragraph 452 of the
Code) as Well as the primary and secondary units of appropriation.
(4) An account should be kept for each primary and secondary unit of
appropriation, in which will be entered every bill cashed at the Treasury under
its appropriate unit. At the close of each month the expenditure against each

360
unit should be totalled and the figures included in the report referred to in
paragraph 5.
8. The circle report should be sent in duplicate to the Accountant General supported by
Divisional reports in original and an abstract of the Superintending Engineer's register,
referred to in the Note below paragraph 7.

The Accountant General will cheek the circle report with his own accounts and return
one copy together with Divisional reports, etc., after making corrections in it and
indicating the reasons for corrections.

The second copies of all Circle reports will be sent by the Accountant General to the
chief engineer, together with the following:-

(i) A list of bills drawn by the Chief Engineer himself as booked in Accountant
General's accounts.
(ii) A monthly report showing the total expenditure of the year, under each primary
unit of appropriation, for the whole Administration.

These reports will enable the Chief Engineer to review the progress of the expenditure
for each circle as well as for the Administration, as a whole.

9. The Accountant General will, in addition to the check of expenditure against grants
and primary units of appropriation as prescribed in Article 158 of the Audit Code,
exercise the following cheeks on behalf of the Administration.

(i) See that the instructions in paragraph 3 in regard to the expenditure on major
works have been observed.
(ii) See that the expenditure on original minor works, repairs, suspense, and Refunds
of Revenue, as incurred in each Division is kept within the lump sum appropriation
placed at the disposal of the Divisional Officer

These checks by the Accountant General will not relieve the Superintending Engineers
from the cheeks prescribed for them in paragraph 7.

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FORM No. 1. It is proposed to be deleted.
Schedule of Demands for Civil Works----Central, in--------for the year 19---19
FORM No. 3. Deleted as it is not relevant.
SCHEDULE OF DEMANDSFOR IRRIGATION, NAVIGATION,EMBANKMENT AND DRAINAGE
WORKS IN FOR THE YEAR 19 -19

FORM No. 4 It is proposed to be deleted.


Statement of New Major Works as sanctioned by the Ministry of Finance for inclusion in the
budget Estimate of 50-Civil Works, Central,for the year 19 -19..

FORM No. 5. Will be revised later.


Application to the …….for additional funds.
FORM No. 6. Will be revised later.
Application to the …….for re-appropriation.

FORM No. 7. Will be revised later.


Form of application for re-grant of lapsed allotment under the major head.
FORM No. 8.. Will be revised later.
Statement showing the savings and excesses which occurred during the year 19 -19, under
the various sub-heads relating to the major head………….

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