CENTRAL PUBLIC WORKS ACCOUNT CODE

Classifications

1. Government accounts are kept in three parts.

a) Consolidated Fund
b) Contingency Fund
c) Public Account

2. Expenditure under Consolidated Fund can be incurred only after vote of Legislature
has been obtained either through
a) Annual budget or
b) Vote on account or
c) Supplementary grant

3. Consolidated Fund comprises two divisions. Those are

a) Revenue Division
b) Capital Division

4. Revenue Division: For receipts and payments relating to taxation, General Services,
Social Services and Economic Services.

5. Capital Division: Further comprising three distinct sections i.e a) Capital Receipts and
Capital expenditure b) Public debt and c) Loans and Advances

6. Government is not run for profit. Its object is to administer, keep law and order and to
render social and economic services. (This is generally speaking, Service Expenditure).
In the process of administration, it may acquire or construct assets of a lasting nature or
permanent character (that is called Capital Expenditure). Sometimes, Government has
to obtain loan etc (called Public Debt). Government may give loans for development
of countrys economy and social life (which is called Loans and advances). Other
money may also come in the hands of the Government, which is to be paid back to the
parties concerned in accordance with the rules (like earnest money, general provident
fund, deposits etc.,). All these transactions are called Public Account.

7. Public Account: This part of the Government Account has the following further sub
divisions;

a) Debt (other than included in Part I)

b) Deposits,
c) Advances
d) Suspense and
e) Remittances

8. The Debt Division here covers money coming in the hands of Government from
sources other than internal debt or external debt.
Ex: PF, Post of Deposits and Saving Certificates etc., In this cases Government has a
liability to repay the moneys received, and has the claim to recover the amounts paid.
 Public Works Department
(Administration)

Roads & Buildings (CE) Irrigation (CE) Public Health (CE)

Circle Circle Circle

(SE) (SE) (SE)

1.
Divisions (EE) Divisions (E E) Divisio ns (EE)

Sub Sub Sub Sub Sub

Divisions Divisions Divisions Divisions Divisions
(AEE) (AEE) (AEE) (AEE) (AEE)

Functional
Buildings

Construction
MH concerned
in case of
General Pool
Accommodati Sector B and
Accommodati Non-
on as part of Sector C
on Functional
Project services & MH
Construction 4059 in case of Buildings
Construction Sector A
MH 4216 Construction
and Repairs Services
Repairs Buildings
chargeable to MH 4059
Residential Buildings Work Repairs: MH
Non-Residential Buildings
MH 2216 Repairs MH
concerned 2059
2059
 9. Each division in Public Account is further divided into sectors and sub-sectors like
General Services, Social Services, and Economic Services etc.,
10. Under each Sector Government has a Function to perform. Each of the prescribed
major heads represents one such function.

11. Minor heads under the Major heads identify the programmes taken up to achieve the
objectives of the concerned Function (i.e Major Head).

12. Sub-Head below the minor heads represents the schemes or activities undertaken for
the programme.

13. A detailed head below the sub-head indicates the nature of inputs and is called the
Object Classification.

14. The kind of classification i.e nomenclature and coding is called Functional
Classification. The coding of the various heads of accounts is as under

SlNo Consolidated Fund Code No

Revenue Division
1 Receipt Heads (Revenue Account) 0020 to 1999
Expenditure Head (Revenue Account 2011 to 3999
Capital Division
Receipt Heads (Capital Account) 4000
2
Expenditure Heads (Capital Account) 4046 to 5999
Public Debt, Loans and Advances 6001 to 7999
3 Contingency Fund 8000
4 Public Account 8001 to 8999

15. The revised coding pattern of Major and Minor Heads w.e.f 1-4-1987

16. New Object Heads w.e.f 1-4-1995

17. A Four digit Code has been allotted to the Major Head, the first digit indicating
whether the Major Head is a Receipt Head or Revenue Expenditure Head, or Capital
Expenditure Head or Loan Head.

18. If the first digit is 0 or 1 the Head of Account will represent Revenue Receipt
19. If the first digit is 2 or 3 the Head of Account will represent Revenue Expenditure
20. If the first digit is 4 or 5 the Head of Account will represent Capital Expenditure
21. If the first digit is 6 or 7 the Head of Account will represent Loans Head
22. The head of account 4000 represents to Capital Receipt
23. If the first digit is 8 the Head of Account will represent Contingency Fund and
Public Account.
24. Adding to 2 to the first digit of the Revenue Receipt will give the number allotted to
corresponding Revenue Expenditure Head.
25. Adding to 2 to the first digit of the Revenue Expenditure will give the number allotted
to Capital Expenditure Head.
26. Sale proceeds of dead stock, waste paper and other items, the cost of which was met
from office expenses.
Examples:
a) 0401 represents the Receipt Head for Crop Husbandry
b) 2401 represents the Revenue Expenditure Head for Crop Husbandry
c) 4401 represents the Capital Outlay on Crop Husbandry
d) 6401 represents the Loans for Crop Husbandry

27. Adding 2 pattern is not relevant for the departments which are not operating Capital /
Loan Heads of Accounts Ex: Department of Supply
28. Sub-Major Head: A two digit Code has been allotted, the code starting from 01
under each Major Head.
29. Where no Sub Major Head exists it is allotted a code 00
30. Nomenclature General has been allotted Code 80 so that even after further sub-
major heads are introduced the code for General will continue to remain the last one.
31. Minor Heads: These have been allotted a three digit Code, the code starting from 001
under each Sub-Major/ Major head (where there is no sub major head).
32. Codes have been reserved for certain standard Minor Heads are 001 100 750 to
900.
33. The code represents Direction and Administration is 001
34. Non-standard Minor Heads have been allotted Codes from 101 in the Revenue
Expenditure series and 201 in the Capital Loan series.
35. Code numbers from 900 are always reserved for Deduct Receipt or Deduct
Expenditure Heads.
36. Computer Cell of the CGAs organisation should be consulted before any new code is
allotted or existing code is altered.
37. At the Centre, the Sub-Head represents schemes, the detailed head- sub-schemes and
the Object Head (w.e.f 1-4-1995)-the Objects.
38. The number of tiers of classification in the Detailed Demands for Grants should not go
beyond the standard six tiers. At present, in a number of Detailed Demand Grants, the
numbers of tiers go well beyond six. The six tiers as under;

a Major Head 4 digits Function

b Sub-Major Head 2 digits Sub function
c Minor Head 3 digits Programme
d Sub-Head 2 digits Scheme
e Detailed Head 2 digits Sub Scheme
f Object Head 2 digits Object Head
Object Head is a Primary Unit of Appropriation

39. In the PWD, the Major Heads of account generally operated in 5 groups
a) For buildings (0059)
 b) For Roads and Bridges (1054)
c) For functional Buildings generally
d) For Irrigation (0701)
e) For Water Supply and Sanitation (0215)

40. Three Major Heads for Major and Minor Irrigation are 0701, 2701, 4701
41. Three Major Heads for Minor Irrigation are 0702, 2702, 4702
42. Three Major Heads for water supply and sanitation are 0215, 2215, 4215
43. It should be remember, that Buildings can be Residential or Non-residential and
expenditure can be on Construction or Maintenance.
44. If a residential building is a part of a project, cost of construction of residential
buildings for general allotment to Government staff is debitable to the Major Head 4216
Capital Outlay as Housing. If it is a minor job of construction, it can be debited to 2216
Housing
45. Cost of maintenance of the residential buildings forming part of a project is debited to
the maintenance cost of the project concerned. Cost of maintenance of other residential
buildings is debited to 2216 Housing

46. Classify the following

Sl.No Action Classification

1 Construction of State Highway
out of Capital
2 Repairs of National Highway
3 Construction of Headmasters
Quarter in a School Building
4 Construction of a Medical College
Building
5 Construction of residential
quarters in the general pool
accommodation for Government
Servants at New Delhi
6 Repairs to a School Building
7 Repairs to the Office of the
Director of Health Services
8 Repairs to a district jail
5054 Capital Outlay on Roads& Birdges,
State Highway
3054 Roads & Bridges
4202 Capital Outlay on Education,
Sports, Art & Culture..
4210 Capital Outlay on Medical &
Health
4216 Capital Outlay on Housing; Govt.
Residential Buildings
2059 Public Works; Other Buildings;
Maintenance & Repairs (these are non-
residential buildings, Note it very
carefully)

47. It may be carefully noted that under each of the three sub major heads (i) Office
Buildings, (ii) Other Buildings and (iii) General below the Major Head 2059 Public Works,
there occur five Minor Heads namely

a) Machinery & Equipment

b) Maintenance & Repair
c) Construction
d) Furnishings, and
e) Lease Charges
 Such, Charges relating to Office Buildings will be booked under the Sub Major Head
Office Buildings. These charges relating to other than office buildings will appear under Sub
Major head Other Buildings. Similar charges on lands, parks, gardens, etc. will appear under the
Sub Major head General.

48. Classify the following

Sl.No Action done Classification
1 Rents of PWD Rest-houses, 0059 Public Works, General Rent
Circuit houses, rent of furniture
and amenities provided
2 Rents received by PWD in respect 0059 Public Works, Office Buildings,
of Office Buildings Rents
3 Rent of a Residential Building 0216 Housing; Govt. Residential
belonging to the General Pool Buildings ; General Pool
4 Rent paid by PWD for hiring a 2059 Public Works; Other Buildings ;
building for use as a Circuit Lease charges
House or MLA Hostel
5 Rent paid by PWD for hiring land 2059 Public Works; General Lease
for celebration of 50the year of charges
Indias Independence
6 Receipts on account of lapsed 0059 Public Works; General Other
deposits creditable to revenue in Receipts; Other items
PWD (B&R)
7 Receipts for Water Tanks & These are minor heads under 0702
Receipts from lift Irrigation Minor Irrigation; Surface Water
8 Receipts from tube wells schemes 0702 Minor Irrigation; Ground Water,
Receipts from tube wells
9 Receipts on account of Tolls on 1054 Roads & Bridges; Tolls on roads
Roads
10 Fine for delay in completing an 0059 Public Works; Office Buildings;
Office Building Other Receipts
11 Refund of receipts realized no 0701 Major and medium Irrigation,
account of sale of water to a flour Major Irrigation Commercial Sirhind
mill on a major irrigation Canal
12 Sale proceeds of waste paper in an 0059 Public Works; General; Other
office of the Executive Engineer Receipts; Sale Proceeds of dead stock,
(Building & Roads) waste paper and other articles
13 Income Tax Recovery from a 0021 Taxes on Income etc; Income Tax
Contractors bills on other than Union Emoluments
including Pensions
14 Recovery from the Pay bills of a 8011 Insurance and Pension Funds;
Central Govt.Employee on a/c of Central Govt. Employees Group
his contribution of EGIS Insurance Scheme
15 Cost of construction of college of
physical education affiliated to a 4202 Capital outlay on Education, Sports
university and Art and Culture
16 Cost of construction of Libraries
17 Repair to s State Highway 3054 Roads & Bridges, State Highways,
damaged by floods treated as Road Works repairs and maintenance
 normal expenditure of PWD
18 Repairs to the roads & bridges of 2245 Relief on a/c of Natural Calamities,
a State Highway damaged by Floods, Cyclones etc., Repairs &
floods Restoration of damaged roads and
bridges
1. Bin Card:

All the chronological record of the receipts, issues and the running balance of each
article of stock will be kept in the Bin Card.
Bin Card in Form 8, is kept at the place where the materials are stored.
Bin Card is kept only in terms of Quantities

2. Price Strored Ledger:

Price Stores Ledger should be maintained to record day-by-day transactions

relating to each item of stock.
It should be maintained in the Accounts Branch, in form 12.
It contains different sections or sets of pages for different articles of stock with
column for receipts, issues and balances for both quantities and values.

3. Direct Receipts & Indirect Receipts:

In irrigations projects there are two kinds of receipts, i.e Direct Receipts and Indirect Receipts.

The items of revenue receipts that are realized in connection with a work or project
are brought to the account as directly pertaining to the project. These are called Direct
Receipts. Ex: Sale of water for irrigation purposes

The receipts that are pertaining to scheme or work are called Indirect Receipts.
These do not arise directly from the project. Ex: Portion of Land Revenue due to irrigation
projects.

4. Storage Charges:

Storages Charges are levied on issue of stores from Divisional Stock to contractors or to
work.
These charges are levied on percentage basis to the issue rates so as to form a part of the
issue rate
It is intended that PWD should be able to recover the expenditure incurred by it on the
stores after they were received. Ex: maintenance of store Godown & Yard, rent of stores
shed etc.,

5. Supervision Charges:

Supervision Charges are levied in addition to Book Value in respect of stock material sold
or transferred.
 These charges are intended to cover such items of expenditure incurred on the stores, as
they do not enter their book value.

7. Issue Direct to work:

Issue of material can be divided into two categories. Those are
i) Issue Direct to work
ii) Issue to Contractor
Material is treated as issued Direct to work, when the work is executed by

a) Departmentally (or)
b) Contractor whose contract is for labour rates only.
c) Material at site is in the custody of PWD.
A Register of Material in form 35 should be maintained to enter actual
consumption and wastages and loses etc.,
8. Issue to Contractor:
Materials are issued to contractors whose contract is for completed items of work
but the materials are required to issue at a price in accordance with the contract.
The custody of material lying at the site is that of the contractor and he is
responsible for its safety.
The contractor is not at liberty to take away the unused material without the
consent of the Divisional Officer.

9. On account of payment

If the contract runs over a long period, the work done by the contractor is measured at
intermediate stages and payment made for it on a running account basis. This is called
payment on account.
These payments are based on actual measurement of work done.

10. Intermediate Payment:

In the process of executive of a work, a contractor may be paid at various intervals of time;

i) For the work done and measures; or

ii) Advance payment for work done but not measured; or
iii) Secured advances as per rules

All these payments fall in the category of Intermediate Payments. Any disbursement on a
running account, but which is not final payment is called Intermediate Payment.

Advance Payment is a part of Intermediate Payment.

11. Rate of Cost:

Generally the total cost of a work or supply is divided by its quantity.

In the accounts it represents the recorded cost per unit as it is arrived at dividing by the up-
to-date final charge on a sub head, or by the up-to-date progress thereof. It is called Rate
of Cost.
12. Inclusive Rate of Cost:

On the other hand, Inclusive rate of cost means the rate of cost of the entire work relating
to a sub head, including the cost of materials, if recorded separately in the accounts.
13. Sub Head:

The term Sub Head of work denotes the sub division into which total cost of the work is
divided for the purpose of estimate and subsequent financial control and statistical purposes.

Ex: Excavation, Brick work, wood work, flooring etc

14. Sub Work:

Sub work is applied to a distinct unit of a large work when it is sufficient importance to
keep the accounts thereof separately. Ex: Mans Hostel, Science Block, Art Block etc.,

15. Secured Advance:

Secured Advance is an advance given to a contractor on the security of material brought to

the site or work, where the contract is for completed items of work.
The Division Officer subject to the following conditions can sanction secured Advance;

i) The amount of advance does not exceed 75% of the value of materials brought to
the site by him.
ii) The material are of imperishable nature
iii) The accounts of Secured Advance should be kept in Form 26 A as an Annexure to
the Running Account Bill
iv) The Secured Advance paid is posted both in the Works Abstract and Contractors
Ledger

16. Advance Payment:

Advance Payment is a payment made to a contractor on a Running Account for the

work done but not measured.
Advance Payment is usually made to enable the contractor to discharge his
liabilities (like payment of wages to workers and supplies in cases where there is delay in
measuring up).
Advance Payment should always be less than the expected amount due for work
done.
Advance Payment is a part of Intermediate Payment.

17. Issue Rate:

Issue Rate is fixed on the principle that the cost to be charged to works on which the
materials are to be used should be equal to the actual cost of the stores.
 There must be no ultimate profit or loss on stock account.
Thus, the issue rate consists

i) Purchase Price
ii) Cost of Carriage of Stores
iii) Cost of Storage

The issue Rate will be fixed at the beginning of each year. If there is material variation in
the purchase price, the issue rate can be revised at the discretion of the Divisional Officer.

18. Market Rate:

Market Rate indicates the Cost per unit at which the article can be procured at a given time
from the public market suitable to the Division.
This cost should be included the expenses like carriage charges, incidental charges etc,.
If the Issue Rate is appreciably lower than the Market, the following precautions should be
observed.

i) All sales / Issue to contractors will be made at Market Rates

ii) Issues to other Divisions shall be restricted and may be made at rates higher than
the Issue Rate.

19. Earnest Money:

Earnest Money is the amount of money that a tenderer has to deposit along with his tender
to assure the Government. It confirms of his earnestness in executing the work.
In case his tender is accepted, and he fails to proceed with the work in accordance with the
rates and terms of his tender, his earnest money can be forfeited.
Earnest Money given by all tenderers except the lowest tenderer is refunded/ returned
within a week.

20. Security Deposits:

After a work of construction or supply has been allotted to a contractor, a sum of money
(usually 10%) is deducted from the amount for work or supply due to him as security.
This safe guards / ensures that Government property handed over to contractor is received
back on the completion of work.
Earnest Money deposited at the time of tender is also treated as a part of Security Deposit.
A sum of 10% of the value of work done is deducted from each running account bill of the
contractor till this sum along with the sum already deposited as Earnest Money will amount
to 10% of the tendered value of the work subject to a maximum of Rs.5 lakh.

21. Administrative Approval:

Administrative Approval is a formal acceptance given by the administrative department

concerned for incurring expenditure in the PWD on a work.
 It is an order to the PWD to execute certain specified works at a stated sum to meet the
administrative needs of the department requiring the work.
22. Technical Sanction:

Technical Sanction is the responsibility of the PWD, the technical Department.

The issuing the Technical Sanction signifies that the design is technically sound, suitable to
the needs and reasonably economical.
It also signifies that the estimate of qualities of work and of cost have been based on
adequate data and sound and authorized rates.
23. Direct Charges:

Direct Charges pertains to a work, project, or job, which are incurred directly for its
execution.
Direct Charges are included in the regular accounts of the department.

24. Indirect Charges:

Indirect Charges are which pertains incidental to work, project, or job but which are
incurred indirectly for its execution.
Indirect Charges are not included in the detailed accounts of the department and are
included in the regular accounts of the department.

25. Special Tools and Plants & Ordinary Tools and Plants:

The tools and plant of a division are of two kinds; (i) Special Tools and Plants
(ii) Ordinary Tools and Plants

The Tool and Plant, which are kept in a PW Division for general use in the
Division, are called Ordinary Tools and Plants. Ex: Hammers, Spades, Road-Rollers etc.,
These are purchased from the budget under the minor head Machinery and
Equipment of the major head of the Division.
Special Tools and Plants, which are acquired by the Division for a particular
work, because these are specially needed for it.
These are not ordinarily stocked in the Division.
These are almost invariably required for Major Irrigation Project. Ex:
Bulldozers for a canal.
26. Recoverable Payment:
Any payment to or on behalf of a contractor, which does not represent value
creditable to his account, for work done or supplies made, is called Recoverable Payment.
Recoverable Payment has to be made good to Government by an equivalent cash
recovery or short payment from his dues.
Advance Payment and Secured Advance are recoverable Payments.
Thus all recovery payments are intermediate payments. But all Intermediate
payments are not Recovery Payments.

27. Running Account:

 Any payments to be paid to contractor at a periodic intervals for the part of the work done
till then, are called Running Payments.
Periodic on account payments, Advance Payments, and Secured Advances will be made on
Running Account.
The bill on which these payments are made is called Running Account Bill.
In the system of making First and Final Payment, there is no scope for grant of Advance
Payments of Secured Advances or Payment for a part of the work done.
When a single payment is to be made to a contractor on its completion in all
respects and after satisfying that the work has been completely done as per specifications
and agreement, it is called First and Final Payment.

The payments made on Running Account are

a) Periodic on account payments,

b) Advance Payments, and
c) Secured Advances

28. Original Work:

Original Works means new construction including additions and alterations to existing
works.

This term also covers special repairs to newly acquired or previously abandoned
works.

29. Repairs:

Repairs means operations undertaken to maintain buildings and works in proper

condition.
Repairs can be classified further as Annual Repair and Special Repair.
Annual Repairs will be carried out annually like white washing, colour washing
etc.,
Special Repair consists of works like plastering, replacement of doors and windows
etc.

30. Aid to Contractors:

Rules provide for grant of advances to contractor in certain cases and for making running
account payment to him to tide over his financial constraints.
In case contractor fails to complete the work or neglects the work, the agreement provides
for spending by Government on his behalf at his risk and cost.
These are indirect but authorized aid to contractor.

31. Advance to Contractors:

 Secured Advance is an advance given to a contractor on the security of material brought to
the site or work, where the contract is for completed items of work.

The Division Officer subject to the following conditions can sanction secured
Advance;
The amount of advance does not exceed 75% of the value of materials brought to the site
by him.
The material are of imperishable nature
The accounts of Secured Advance should be kept in Form 26 A as an Annexure to the
Running Account Bill
The Secured Advance paid is posted both in the

a) Works Abstract and

b) Contractors Ledger

32. Imprest:

An imprest is a standing advance of a fixed sum of money given to an individual to

enable him to make certain classes of disbursement, which may be entrusted to his charge.
The amount of an imprest is to be kept as low as possible and in no case should
exceed Rs.5000 without the sanction of Government.
An Imprest is a standing advance of a fixed sum for making payments left to the
charge of a subordinate.

33. Temporary Advance:

When a Disbursing Officer makes a remittance to a subordinate officer to enable to make

specific petty on vouchers, which have been already passed for payment, the amount remitted is
treated as Temporary Advance.

The following are also treated as Temporary Advance.

Amount taken out by the Disbursing Officer himself for making disbursement at
outstation when on tour.
Advance on transfer to a Government Servant pending drawal of the advance from
the treasury / bank in the normal course.
It is an advance made temporarily to a subordinate to make a number of specific
petty payments, which have already been passed for payments.

34. Direction Office:

Direction Office means the office of an Administrator who himself does not execute any
work but has one or more Divisional Officers working under his order.
Example: Chief Engineers, Superintending Engineers.

If such and officer is, at any time entrusted with the receipt and disbursement of Public
Money or with the execution of some works, he would also fall in the category of Divisional
Officer.

35. Water Course:

The name Water Course is given to a channel for the supply of water from an irrigation
work, which falls under the definition of the term as given in the Canal Act applicable to the area
concerned.

As per the Northern Indian Canal and Drainage Act of 1873 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.
36. Work Slips:

Work Slip is prepared when

i) Expenditure on a work has exceeded the sanctioned estimation or an excess is anticipated,

and
ii) The excess needs approval of higher authorities

Work Slip records the up-to-date expenditure on the work against the sanctioned Estimate.
It indicates only the total figures for each sub head, in terms of quantity, Rate and value.
It is submitted to the Superintending Engineer to enable him to examine the cause of
excess and to sanction the excess expenditure.

37. Work Abstract:

Work Abstract is the monthly account of a work prepared in Form 33 by the Sub
Divisional Officer.
It is posted on day-to-day basis from the bills of contractors and supplies.
At the end of the month, stock and adjustment transactions are added.
Write back of charges are posted as minus entries
The Divisional Officer should examine all the works abstract of a month.

38. Schedule of Rates:

Schedule of Rates is a schedule maintained in a Public Works Division to incorporates the

rates in respect of all the classes of works that are commonly under taken in the Division.
This schedule facilitates the preparation o the estimates in the Division.
It is prepared on the basis of rates prevailing in each locality.

39. Analysis of Rates:

 Analysis of Rates is a component-wise brak-up of the rate indicated for each item of work
in the Schedule of Rates or in the Estimate of Work.
It is a detailed working sheet showing the quantity and value of each input required to
completely do an item of work.
Thus it supplements/ supports the Schedule of Rates.

40. Refunds:

Refunds denote repayment of certain items of revenue, which was at some time collected
and credited to Government Account or kept in the Government custody in the Cash Book

Ex: Refund of Earnest Money Deposits of Contractors

Refund of Revenue already collected but ordered by Government to repay to the farmers to
compensate them for the loss due to floods, fire etc.

41. Remissions:
Remission is a term applied to non-collection of Revenue due to Government under the
Rules but the Government in special circumstances has forgone collection of which before the
actual collection starts.

Remission is forgoing of demand, either in full or in part, before it is actually recovered.

42. Treasury Pass-Book:

It indicates a list of cheques encashed at the Treasury during a month against the account
of a particular Drawing Officer of the Division.
It is meant to enable the Division Officer to effect reconciliation between the cheques
drawn by him as per his records and the cheques encashed at the Treasury during the
month.
This relates to cheques drawn at the Treasury.

43. Treasury Receipt:

This is the monthly acknowledgement by the Treasury of the sums deposited in the
Treasury during the month by the Divisional Officer.
The Divisional Officer makes use of this Receipt to reconcile the remittances into the
Treasury as per his records with the Remittances as acknowledgement by the Treasury.
This relates to amount deposited in the Treasury.

44. Departmental Receipts:

Departmental Receipts mean revenue realizations made by the department.

 These are credited in to the Treasury / Bank as Miscellaneous Receipts of the Public Works
Department.

Ex: Sale proceeds of fruit of trees along PWD Roads, etc.

45. Departmental Charges:

Departmental Charges denote percentage charges levied on works undertaken by PWD on

behalf of other Governments, Commercial Departments of the same Government etc.,
These are levied on a percentage basis.
These are intended to recover the cost incurred by PWD on Establishment (salaries etc,) on
Tools and Plant. Departmental Receipts is a much broader terms of which departmental
Charges is a small part.

46. First & Final Bill:

When a single payment is to be made to a contractor or supplier on its completion of and

after satisfying that the work has been completely done as per agreement and no item of the
contract remains to be done, it is paid on a First and Final Bill.
47. Running Account Bill:

Any payments to be paid to contractor at a periodic intervals for the part of the work done
till then, are called Running Payments.
Periodic on account payments, Advance Payments, and Secured Advances will be made on
Running Account.
The bill on which these payments are made is called Running Account Bill.
In the system of making First and Final Payment, there is no scope for grant of Advance
Payments of Secured Advances or Payment for a part of the work done.

48. Receipts:

Receipt is an acknowledgement of cash received by a Public Works Officer or subordinate

who are authorized to receive money on behalf of the Department.
It is issued in Form 3 as a mark of the fact that the amount mentioned in it has been
received.
It is for receiving money.

49. Hand Receipts:

Hand Receipt is a simple form of Vouchers in support of payment made in PWD.

It is used to support certain miscellaneous payments and advances for which no special
form has been prescribed.
It is prepared in Form 28.
It is for paying money.
50. Contingencies:

The term contingencies refer to the expenditure incurred in an office on items, which are
incidental to the running of that office as an office.
Ex: Expenditure on stationary, postage stamps, office rent, telephone charges etc.,

51. Work Contingencies:

The term Work Contingencies covers any item of expenditure of general nature in
connection with a work, which could not be foreseen at the stage of preparing the estimate of a
work.
In any Estimate there is provision (of 3% of estimate cost) for unforeseen items for this
purpose.
Ex: Cost of sweets, Cost of anti-malaria pills distributed to the labour, expenditure on
inauguration etc.,
52. Works Expenditure:

Works expenditure is the term applied to the expenditure on a work the cost of which is
met from Revenue account, which is debited to the major heads numbered from 2001 to 3999.
This may relate to Construction, Repairs, Maintenance, etc., so long as it is met from Revenue.
53. Works Outlay:

This means works expenditure but the distinguishing feature is the nature of expenditure
i.e Capital. It is met from Capital heads of Accounts i.e Major Heads being numbers 4001 to
5999. This includes not only Constructions, Repairs, Renewal but also Maintenance during the
period of Construction.

54. Grant and Appropriation:

Unless a Grant is passed for a Major Head (or a group of Major Heads) by the Parliament
or Legislature, no money can be spent. Depending on the number of major heads or the numbers
of groups of major heads, there are separate grants for each of them. Each Budget Grant is
allotted a specific Number each year.

Assignment of a portion of each grant to the sub-head of the concerned major head to
which it relates is called Appropriation. The officers authorized for the purpose can do this
distribution of the grant to various units of appropriation.

55. Re-Appropriation:

Re-appropriation is the transfer of budgeted funds from one primary unit to another such
unit. Re-appropriation can be allowed at any time before the close of financial year to which the
grant relates. It can be made from a primary unit only if it is anticipated that full grant of funds
would not be utilized or saving can be effected. Only authorities so authorized by Delegation of
Financial Power Rules, 1978, can issue re-appropriation order. All cases of re-appropriation
involving saving of more than Rs.10 lakhs for the plan heads relating to Ministry/ Department
would have to be referred to the Ministry of Finance.

56. Operation :

Operation is the expenditure incurred in connection with the manufacture of an article or a

job (say, bricks, or RCC etc). This is a terms used in Manufacture Accounts and workshop
Accounts. This includes direct materials, cost of labour and other general and indirect expenditure
in connection with manufacture.
57. Out-turn:

Out Turn is also a term used in Manufacture Accounts and Workshop Accounts. But it
represents the value of the finished products derived from the Manufacture or Workshop.

58. Major Estimate:

A. This is a term applied to the estimate of a work the cost of which is likely to exceed a
prescribed limit (Rs. one lakh at present). Sub-Heads keep accounts of Major estimates in Works
Abstracts
59. Major Head:

In the structure of Government heads of account, Major Head represents one of the
functions of Government. For example, Education, Health, Public Works are Major heads of
Account. Each Major Head is sub divided into Major Heads, which correspond to the
programmes undertaken to achieve the objective of the function.

60. Casual Labour Rolls:

If labour is employed for short periods on urgent basis in exceptional cases, Casual Labour
Rolls is used. In the Roll, the name of labourers need not be given but payment to them may be
made by a Gazetted Officer.

61. Completion Report:

This term is applied to the Statement of works Expenditure on the completion of

the work.
It compares actual expenditure with the Estimate of the Work.
If the expenditure has exceeded the estimate by an amount greater than that which
the Divisional Officer can sanction, it is prepared in detail, and it is submitted to higher
authorities for sanction.
Detailed Completion Report Form 44

62. Contracts Ledger:

 The accounts relating to contractors should be kept in the Contracts Ledger.
This is a running account of each contractor working in the Division.
A separate folio or set of folios is reserved for all the transactions of each
contractor/supplier.
The Ledger shows in respect of each contractor,
i) the amounts due to him for work done by him
ii) the amounts paid to him, and
iii) the balance due to or by him
Contractors Ledger is closed and balanced every month.
No entry in the Ledger is to be made if the Contractor/ Supplier is paid only on
a first and firnal bill.

63. Note Books of Auditors:

Auditor generally conducts audit of Works Expenditure with reference to the

entries recorded in the Works Audit Register.
However, there may be some points requiring action note of which cannot be kept
in the Works Audit Register.
All such points are noted in the Audits Note Book.

64. Manufacture Account:

When materials are manufactured departmentally either for general requirements or

for works, a separate account will be maintained. It is called Manufacture Account
It is kept to keep account of transactions connected with that manufacture.

65. Petty works Requisition and Account:

If the works costing not more than Rs.10000, the estimate, account and completion
certificate are prepared in a single form called Petty works Requisition and Account, Form
32.
This work is taken in hand on the basis of approval of this form.
Part I of this form is requisition, Part II is Report and Estimate of Cost, and Part-III
is the Completion Report.

66. Priced Vocabulary of Stores:

A list of materials required in stock showing their correct description and identifying
number is evolved on the basis of up-to-date classification of stores, this is called Priced
Vocabulary of Stores. Each division fills in it s issue rates for each article and ciculates it to other
Divisions for use by them for indenting them for supply if need arised. This then becomes the
Priced Vocabulary of Stores.

67. Proforma Accounts :

 When the accounts kept in accordance with the list of Major Heads of Accounts are
not sufficiently indicative of the financial results of the working of the project, the working
accounts are usually prepared proforma in addition to the general Government Account.
In the PWD, proforma accounts are to be prepared for irrigation projects and for
Government Residences.

68. Schedule of Deposit Works:

This schedule lists each Deposit Work indicating against each work the amount of Deposits
received during the month and up-to-date Deposits received, Expenditure incurred during the
month, and up-to-date expenditure.

69. Schedule Docket:

For rendering the monthly account, expenditure on each work, or manufacture

account and various other heads of accounts, is supported by a Schedule Docket.
On Schedule Docket each item of expenditure voucher number, Transfer entry
number etc are entered.
Percentage charges levied on Deposit works etc are not shown in the Schedule
Docket.

70. Schedule of Works expenditure:

This Schedule accompanies the Monthly Accounts of a Division.

It lists out the name of the Works indicating against each, the expenditure during
the month.
Total Progressive Expenditure, Total Expenditure during the year etc mentioned in
the Schedule of Works expenditure, are supported by a Schedule of Docket.
Works Abstract is the Cost Account. Monthly Account is the financial Account.
The Schedule of Works Expenditure is the link between the two.

71. Un-Discharged Liabilities:

An outstanding liability will have to be discharged sooner or later and that will affect the
utilization of the Budget grant. There are four kinds of liabilities namely,

i) those shown in the suspense accounts of contractors and

labourers
ii) those lying in the regular suspense accounts
iii) Debits awaited by book transfer from other divisions,
departments
iv) Claims made or to be made by contractors

72. Work Audit Register:

 In an Audit Office, Audit of the accounts of a Division and its Works expenditure is
conducted through a Works Audit Register. For purposes of Control, the register is divided in to
three parts, namely;

Part-I Sanctions to works

Part-II Sanctions to Contracts
Part-III Orders to special recoveries

73. Work Charged Establishment:

This term is applied to persons employed on regular basis for the

i) actual execution of a
specific work or a project, or
ii) on subordinate
supervision of department labour, stores, and machinery in connection with such a
work or project.
74. Deposits made in the P W Department:

Deposit transactions of the Public Works Department are of two kinds;

1. Public Work Deposits, which pass through the regular accounts of the Division.
3. Interest- Bearing Securities

Deposits of the first kind comprise transactions of the following classes, which are passed
through the head of PW.Deposits.

a. Cash Deposits of subordinate as security.

b. Cash Deposits of Contractors as security
c. Deposit for work other than (takavi works) to
be done
d. Sums due to contractors on closed accounts
e. Miscellaneous deposits

The interest bearing securities are deposited by subordinates and contractors. These do
not pass through the regular accounts of division.

75. Charges for supplies to the another Division:

One P.W.Division can charge another Division under the same Government for services
rendered or articles supplied in the following cases;

a) Stores: If they are issued from Stock or Material Accounts, or if their

transfer affects the accounts of a work for which separate commercial
accounts are kept
b) Other Services: If they affect the accounts of;

i) a work for which separate commercial accounts are kept

ii) a work I progress
iii) a suspense account or deposits

76. Goods Received Sheet:

A record of detailed account of

measurements of goods received in stores is kept in Goods Received Sheet.
These are printed in Form 8A, 12 A as
a booklet and are machine numbered.
It is prepared in triplicate by carbon
process.
The Store Keeper retains one copy,
one is passed on to the supplier, and the third copy is sent to the Divisional Officer for
posting the Price Stores Ledger and for making payment.

77. Miscellaneous Works Advance:

The detailed accounts of transactions recorded under the head, Miscellaneous Works
Advances are kept in form 67.
These are divided into four classes;

a) Sales on credit
b) Expenditure incurred on Deposit Works in excess of deposits received
c) Losses, retrenchments errors etc
d) Other Items

Note: 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.
78. Forest Deposits:

Earnest Money Deposit are paid under the rules fixed by the Government by contractors or
purchasers of Forest Production those are which direct into a Treasury or Sub Treasury.

These deposits should be treated as Revenue Deposits and not as Forest Remittances.
These Deposits should not appear in the accounts of the officers of Forest Department.

79 Earnest Money Deposits:

Similarly, Earnest Money Deposits, which are received initially by a Forest Officers, but
remitted subsequently to the Treasury, should be dealt with treasury accounts as a Revenue
Deposits.
Note: Earnest Money Deposits, which are tendered at auctions held at outlaying stations and
received by Forest Officers, may be accounted for in the Forest Department Accounts as
Revenue Deposits. Such deposits whenever remitted to the treasury should be treated in
the treasury accounts as Forest Remittances.

80. Deposit Register:

A record of transactions relating to Public Works Deposits should be maintained in the

Divisional Office in a register in the same form as the Suspense Register, Form 67.
The Deposit Register should show, month by month, the total receipts and adjustments and
the closing balance of each separate deposit items.
From the Deposit Register a monthly extract known as the Schedule of Deposits, Form 79
should be prepared.

81. Lump sum Contracts:

In a Lumsum Contract, a contractor agrees to execute a complete work with all its
contingencies in accordance with the drawings and specification for a fixed sum. The following
are the essential characteristics;

i) A schedule of rates is specified in order to regulate the amount to be added to or deducted

from the fixed sum on account of additions and alterations not covered by the contract.
ii) Except as provided in clause (i) non allusion in made in the contract to the departmental
estimate of work, schedule of rates or quantities of work to be done.
iii)Detailed Measurements of the work done are not required to record except in respect of
additions and alterations.

The accounts of the transactions relating to Lumsum Contracts should be maintained in the
Contract Ledger, Form 43.

82. Material-Issued from stock:

Material may be issued from stock for the following purposes;

i) for use on works either

by issue to contractors or direct
ii) for dispatch to other sub-
divisions, divisions or departments.
iii) for sale to contractors,
employees, other persons or local bodies

The materials should be issued only on receipt of an indent (Form 7) signed by the
Divisional or the Sub-Divisional Officer.
Note: The term works includes manufacture operations

83. Rectification of error in cash book:

The following procedure should be followed for rectification of an error found in a

cashbook.

i) If the error is discovered before the accounts of the month have been closed, it should be
corrected by drawing a pen through the incorrect entry by inserting the correct one in Red
Ink between the lines. The Divisional Officer should initial with date on every correction
made.
ii) If it is discovered after the accounts of the month have been closed, verbal correction can
be made if it does not effects the a) amount b) classification c) Name of the work,
otherwise, it can be corrected by formal transfer entry only. In that case, the number and
date of the transfer entry made to correct should be noted in red ink against the incorrect
entry in the Cashbook.
 Transfer Entries

1. Transfer Entries, that is entries intended to transfer an item of receipt or charge from
the account of a work in progress of a regular head of account to the account of another work
or head, are necessary.
a) In order to correct an error of classification in the original accounts.
b) In order to adjust, by debit or credit to the proper head of account (or work),
an item outstanding in a suspense account or under a debt or deposit head.
c) In order to bring to account certain classes of transactions which do not pass
through the cash or stock account.
2. The error discovered may be corrected at any time before the accounts of the year are
closed.
3. An error, which affects a debt, deposit, suspense or remittances head must be corrected
by Transfers.
4. If the accounts of the year in which the errors take place are not close, the correction
should be made by the removal (through minus entry) of the item from the head under, which
it was wrongly taken, to that to which it properly belongs.
5. For every transfer entry there must either be an authority in Form CAM 34
6. A single transfer entry may cover a number of adjustments and corrections provided
that all the necessary particulars are set forth in respect of each.
7. Transfer Entry Order may be initiated by the Sub Divisional Officer.
8. All transfer entries prepared during a month should be entered in the Transfer Entry
Number Book CAM 35.
9. All transfer entries prepared during a month should be entered in the Transfer Entry
Number Book CAM 35. The effect thereof should be reflected in the monthly accounts of that
month after preparing a Summary of Transfer Entries CAM 36
10. No transfer should be made from one sub-head to another in the accounts of a work
except on the authority of a formal Transfer Entry Order prepared in accordance with the
procedure prescribed.
11. The Transfer Entry Order should be filled with the Works Abstract for the month in
which the transfer is effected and it should not be entered in the Transfer Entry Book.
12. Transfer Entries are necessary in order to correct an error of classification in the
original accounts.
13. The transfer entry orders prepared for the clearance of the suspense head Land
Acquisition by debit to the final head Land within the accounts of work should be entered
in the Transfer Entry Book and submitted to AO along with the Monthly Account supported by
land acquisition vouchers.
14. Transfer Entries are necessary in order to adjust by debit/credit to the proper head of
account, an item outstanding in a suspense account or under debt or deposit head.
15. Transfer Entries, that is entries intended to transfer an item of receipt or charge from
the account of a work in progress of a regular head of account to the account of another work
or head, are necessary.
16. Transfer Entries are necessary in order to bring to account certain classes of
transactions which do not pass through the cash or stock account
17. The transfer entry orders prepared for the clearance of the suspense head
Land Acquisition by debit to the final head land within the accounts of
work should be entered in the Transfer Entry Book and
submitted to the Accounts Officer along with the monthly account supported
by land acquisition vouchers

Revenue Receipts

1. Public Works revenue is assessed and realised in accordance with the

rules and orders made by or under the authority of Government. When collected, it should
be brought to account in accordance with the classification prescribed in List of Major and
Minor Heads of Accounts
2. Distinction must be made between receipts which are finally
creditable to Government as revenue of the Department and transactions which represent
merely such cash or other value received as has either to be eventually repaid or to be utilised
to meet the cost of some service to be rendered or already rendered, or to be taken in reduction
of expenditure previously incurred. Receipts of the latter class are creditable to the debt,
deposit, remittance or expenditure head concerned
3. It is not permissible to take credit for revenue to the head concerned
until it is realised.
4. The following may be credited as revenue before realization;
a) Supervision Charges on sales of stock on credit
b) Sale proceeds of such articles of tools and plant as are creditable to the minor heads,
Other Receipts by debit to Miscellaneous Public Works Advances

5. From Private Persons: When a Public building, land or other property

is licenced to a person not in the service of Government, the full assessed Licence fee must be
recovered in advance.
6. From Government Servants: The recovery of Licence fee from
Government Servants, occupying residential buildings will made either in cash or by deduction
from their pay bills through their Disbursing Officer concerned.
7. Amounts due on account of the hire of Government Furniture and on
account
of the value of article of furniture and other Government Property lost or damaged by a
Government servant as well as any other dues for which a Government servant may be
liable to Government in respect of the residence allotted to him may also be recovered
either in cash or by deduction from pay bills
8. The system of direct recovery in cash from employees of other divisions
and departments is ordinarily not suitable when the licence fees recoverable is dependent
upon the rate of pay of the occupant
9. The assessment and recovery of licence fees pertaining to buildings
under the Directorate of Estates at New Delhi and its regional offices are governed by special
procedure prescribed by Government
10. Where licence fee is recoverable in cash, a bill in suitable form should
be sent to the licensee on or before the last day of each month. The Licensee should be
required to pay the licence fees before the expiry of the following month

11. When recoveries of Licence fees are to be effected through a disbursing

officer, a
demand in Form 48, Statement of Licence Fees recoverable in cash or by deduction from
Pay Bills, should be sent, in duplicate, before the close of each month to that officer who
will make the necessary recoveries and return one copy of the statement, duly completed
12. In cases where the PW Officer-in-charge of the Government
building and
disbursing officers who are responsible for recovery of licence fee are not rendering
accounts to the same Accounts Office, the P.W. Officer will issue the licence fee Demand
Statement (Form 48) in triplicate and the disbursing officer will attach one copy with the
pay bill and return the second to the Divisional Officer duly certified to the effect that the
recovery has been made and the emoluments are correct. The third copy will be retained
as office copy.
13. Amounts recovered by deduction from Pay Bills of Government
servants under the Payment control of Civil Pay and Accounts Officer will not be passed
on to the Divisional Officer for adjustment in the Divisional Accounts. The Pay and
Accounts Officer in whose circle, the recoveries are made will credit the revenue heads (and
canals, etc.) concerned direct. The Divisional Officer should, however, credit the accounts of
the Licensees in the Register of Licence Fees of buildings and lands, Form 49 with the
recoveries as certified by the Drawing and Disbursing Officer concerned.
14. Although individual-wise account is maintained in the cases of licence
fee (Rent) for Government quarters forming part of General Pool accommodation
(managed by the Director of Estates) no monetary settlement is to be effected. Such
recoveries are required to be booked directly against the final head 0216 - Housing in the
books of Posts/Telecommunications/Railways
15. A Licensee who is in receipt of a pension from Government should be
treated as
a private individual for the purpose of these rules and the payment will be made in cash
only
16. In the case of vacation of quarter by a Government servant before the last
day of the month, owing to his departure on transfer, leave or retirement, the demand for the
licence fees for the broken period should be made at once, so that the amount due may be
recovered before his departure
17. Remission of irrigation revenue allowed before collection should be
treated as reductions of demands, Cash repayments of revenue actually collected and
brought to account under the Major Heads 0059 Public Works, 0216 Housing, 1054
Roads and Bridges or Irrigation Major heads concerned should be accounted for under
the minor head 900 Deduct-Refunds of the Revenue head concerned. All other
refunds of revenue, such as refunds of licence fees adjusted by short assessment or short
realization in a subsequent month and repayments of Receipts and Recoveries on Capital
Account should be taken in reduction of the receipts under the heads concerned
18. Before a remission or refund of any kind, otherwise in order, is
allowed, the original demand or realisation, as the case may be, should be traced and a
reference to the remission or repayment should be so recorded against the original entry in the
cash book and other accounts as to make the entertainment of a double or erroneous
claim impossible. A certificate of such a note having been made should be given in all
vouchers for refunds. Any acknowledgement previously granted should be taken back if
possible and destroyed, a note of the repayment being, in any case, recorded on the
counterfoil of the receipt.
19. All revenue receipts of the division should be classified and
abstracted in a Register of Revenue, Form 46, maintained in the Divisional Office
20. All receipts and recoveries on capital account should also be abstracted
in Form 46 wherein separate record should be kept in respect of programme minor
head concerned or the minor head 800 - Other Expenditure under each major head of
expenditure. A separate account may be kept for each Project, the expenditure relating to
which is classified in accounts separately. Receipts adjustable under the minor head 103 -
Recovery of percentage charges or 800 - other receipts (according as the recoveries are
made by a P.W. Division or an Irrigation Division) will appear in the Register of Revenue
for the major head concerned under three distinct detailed heads, namely (1) Establishment
recoveries, (2) Tools and Plant recoveries and (3) Other recoveries.
21. A register in Form 49 (Register of Licence fees of Buildings and
Lands) should be
maintained in the Divisional Office to show the monthly assessments, realizations and
balances of rents, of all residential buildings (including office buildings used as
residences) and of such other buildings, lands, etc as may be available for being licensed
22. Private buildings which have been hired for use as residences or are
used as such, wholly or in part should be included in this register
23. Licence fee free quarters for GroupD employees need not be entered
in this register except when allotted to persons from whom licence fees is recoverable.
24. The Licence fee for Government residential buildings shall be revised
once in three years by the Directorate of Estates
25. If any property is occupied free of licence fees or if the rate for any
months
assessment is neither the standard rate nor the 10 per cent or 7 per cent, as the case
may be of the occupants emoluments, a suitable remark (quoting authority) 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 or 7 per cent concession a reference to the
specific orders of Government allowing it should be recorded in the remarks column of
the Register of Licence fee.
26. Cash refunds of licence fees realized should be shown separately as
minus realizations in the Register of Licence Fee of Buildings and Lands, and thus distinguished
from the gross realization of licence fees.
27. Revenue from irrigation etc. works under the administration of the
Public Works Department will be realised in the same manner as applicable to other revenue
receipts of the Divisional Office
 Cash Book

1. In the Public Works Department, three initial accounts in which final

accounts are complied are

a. Payments or Receipts in Cash

b.Issues or Receipts of Stores materials
c.Adjustments or Book-Transfers

2. Payments and Receipts in cash are collected together in a Cash Book,

maintained by every Disbursing Officer in Form 1
3. Cash as defined includes
a. Legal tender Coins, Notes
b. Cheques (in favour of the Executive Engineer or in-charge of the Cash Book)
c. Deposits-at- call Receipts of Schedules Banks
d. Bank Drafts payable on demand; and
e. One Rupee Revenue Stamps
4. Cash does not includes, Debentures, Bonds, Government
Securities, Fixed Deposit Receipts, or any Deposit Receipts except Deposit at Call
Receipts.
5. The Government Cheque is valid for payment for a period
of 3 months after the month of its issue.
6. Cheque for Rs.500 issued on 4th April, can be cashed upto
31st July
7. All payments made and receipts realized should at once be
brought to account in the cashbook. Exemptions: Earnest money received from tenderers,
private cheques received too many.
8. The Register of Cheques Received and Adjusted in which
totals private cheques received is maintained in the Form CPWA-1A
9. Receipts realized by departmental officers should be paid as
soon as possible in the treasury or bank for credit as miscellaneous receipts of the department.
If it is considered necessary to make use of these receipts for current expenditure, the
Divisional Officer can do it, but before the end of the month.
10. The amount of an imprest should not be exceed Rs.5000
without the sanction of Government.
11. Undisbursed amounts out of money drawn on Pay Bills is to
be kept the Subsidiary Cash Book only and ultimate payment to the actual payee watched. If
the amount remains undisbursed for three complete calendar months, the Head Clerk
may refund it to the Main Cash Book.
12. A self cheque is entered on the Receipt side of the Cash
Book as soon as it is drawn. When such a cheque is cashed at the Bank/ Treasury on a
subsequent date, no further entry need be made in the Cash Book.
13. A cheque in favour of self is cash for all purposes and is
counted as cash in hand of the Disbursing Officer.
14. A cheque in favour of Contractor or an individual is also
entered on the Payment Side of the Cash Book as soon as it is drawn. If it is handed over to
the person concerned after lapse of a few days, no entry at that time is to be made.
15. A cheque in favour of a third party is not cash in hand of
the Disbursing Officer as he cannot draw cash from Bank against such cheque.
16. Any person paying money into an accredited bank to the
credit of the Central
Public Works Department shall present with it a Memorandum or Challan in
Form G.A.R. 7.
17. No Expenditure can be incurred out of the consolidated
fund in anticipation of
passing of the appropriation (Vote on account) Act or the Appropriation Act relating to
the Budget of a financial year.
18. The first(interim) Letter Of Credit (LOC) to be opened in
favour of
a cheque drawing Divisional Officer at the beginning of the Financial year will cover the
amount to the extent of one-sixth of the authorized Budget allocation to each Division for
which vote on account has been obtained.
19. On the basis of the Budget allotment communicated
by the Budget Section/Finance Division of the Ministry, the Head of the Department,
will make distribution of the allotment among the drawing and disbursing officers under his
control, under intimation to Pay and Accounts Officers and the central LOC Cell.
20. On the basis of the allotments for the drawing and
disbursing officers with cheque drawing powers and the net cash requirement for disbursal
of works and ancillary payments, Pay and allowances, T.A., contingencies etc. intimated
by the Divisional Officers, LOC Cell will
issue the amount of assignment from April to September of the financial year upto 80 %
of Budget Grants allocated to the Divisions.
21. The third LOC will be issued by October for any new
Works authorised or new Deposits received. For this purpose proposals will be submitted
by 15th September alongwith the reconciliation statement upto the end of August of the
financial year.
22. The fourth LOC will be issued upto the last working day
of January which also takes into account the Revised Estimates, Supplementary Demands etc.
23. The fifth and final LOC will be issued on 15th of
March indicating final adjustment for which demand should be received by 10th March for
the Division located at New Delhi and by the 5th March for outstation Divisions.
24. No further LOC for the Financial Year will be issued by the
th
LOC Cell after 15 March.
25. Undisbursed balances of cash obtained for disbursement to
officers and staff may be kept in departmental cash chests, but they should not be mixed up
with the regular cash balances of Department, accruing from money obtained on
 cheques for other payments (viz. works and contingencies) which are dealt with and
accounted for.
26. There is no bar on cheques being drawn for less than Rs.
10. However, petty sums and the wages of labourers and establishment charged directly to
works (excluding such categories of work-charged establishment, as are borne on regular
establishment of the Department) should be paid in cash. For these, as well as value payable
postage, it is permissible to draw money from the accredited bank by Cheque to replenish
the cash chest.
27. All cheques in Divisional office drawn for Rs. 10 Lakh
and above shall bear two signatures. The second signatory shall be the Divisional
Accountant or any other senior most official as may be nominated by the Chief Controller of
Accounts.
28. Cheques shall be payable at any time within three
months after the month of issue, thus a cheque bearing any date in January is payable at
any time upto 30th April.
29. The cancelled cheque should not be destroyed but be
treated as Voucher / Sub-Voucher for issuing a fresh cheque in lieu thereof and the fact for
issuing fresh cheque should be mentioned on the voucher i.e. the cancelled cheque
30. If a cheque remaining unpaid for more than six months
after the month of its issue and not surrendered for renewal/cancellation it should be
cancelled.
31. If a request is received by the cheque drawing Divisional
Officer for issue of a fresh cheque in lieu of a cheque which is alleged to have been lost,
within a period of one year from the date of issue of original cheque, he should send an
intimation by registered post (acknowledgement due) to the bank drawn upon regarding the
alleged loss of cheque and advise it to stop payment if the cheque is presented for payment
thereafter.
32. Cash Memo- Form 3 A
33. Every payment including repayment of money
previously lodged with Government for whatever purpose, must be supported by a voucher
setting forth full and clear particulars of the claim and all information necessary for its
proper classification and identification in the accounts. When it is not possible to support a
payment by a voucher or by the payees
receipt, a certificate of payment, prepared in manuscript, signed by the
disbursing officer should always be placed on record and submitted to the Pay and
Accounts Officer.
34. The Officer in charge of a cash book should keep a book in
Form No 4 in which he should enter all his remittances, including cheques / drafts to the
accredited Bank as they are made.
35. An account of their cash transactions should be
maintained in the Cash Book Form 1, by Divisional Officers in the capacity of cheque
drawing and disbursing officers. Government officers entrusted with imprests or temporary
advance should maintain and render accounts of their disbursements in Imprest Cash Account
Form 2.
36. Whenever, on the contents of the cash chest being
counted, the balance as per cash book is found to be incorrect, it must, unless the error can be
detected and set right at once be made to agree with the actual count balance by making the
necessary receipt or payment entry. To cash found surplus in chest under Major and
Minor Head8443-Civil Deposit 103-Public Works Deposits or By cash found
deficient in chest below sub-head Miscellaneous Works Advances, under the Minor
Head 799-Suspense below the concerned functional Major/Sub-Major heads of Account, as
the case may be.
37. An Imprest is a standing advance of a fixed sum of money
given to an individual to enable him to make certain classes of disbursements which
may be entrusted to his charge by the Divisional officer. The amount of an Imprest should
be kept as low as possible and should in no case exceed five thousand rupees without the
special sanction of the Administrative Ministry / Administrator concerned

38. When permanent Cash Imprest Account is to be closed due

to the closure of the
Division or on withdrawal of Imprest facility, entries
thereof shall be made in the relevant records of the Division by Debiting the Sub-Head
Remittances into Bank under the Minor Head 102-Public Works Remittances below
the Major Head 8782-Cash Remittances etc and crediting Minor Head 101- Civil
below the Major Head 8672-Permanent Cash Imprest.
39. Acknowledgment from the Divisional Officer holding
Permanent Cash Imprest shall be obtained as on 31st March in the Month of April by the
PAO of the Division and the aggregate of the outstanding should be worked out from the
Register of Permanent Advances in CAM Form 61 and tallied with the Ledger balance.
40. The account of imprest cash should be kept in duplicate by
the imprest holder in Form 2. Imprest Cash Account, in accordance with the directions
given in that form.
41. Pay and Accounts Office and Principal Accounts Office
will maintain Division-wise / Pay and Accounts Office wise Register respectively for issue
of Cheque Books to the PAO/CDDOS and monitor and reconcile the details on yearly basis.
The reconciliation statement shall be submitted to the concerned DyCA / CA on 10th of the
month of the following year.
42. Receipt Books (Form 3) and Cash Memo Books (Form
3-A) required for use in the Divisional Offices are obtained from the Central Forms
Stores, Kolkata by divisional Officers. The Divisional Officer should keep a record of the
Receipt and Cash Memo Books received from the Central Forms Stores, Kolkata and those
brought to use.

Stores

1. The four classes of stores of the Central Public Works Department Code thus fall into two
distinct categories as shown below:-

(1) Stores debited to Suspense-

 (i) Stock
(2) Stores debited to final heads-
(ii) Tools and Plant
(iii) Road Metal
(iv) Materials charged to works

2. The stock of a division is sometimes kept in a single godown or yard in the

charge of a storekeeper or other officer, or each sub-divisional officer may have a
separate stock in his charge, either at his headquarter or scattered over the sub-division in
the direct custody of subordinates or other sectional officers.

3. In order to ensure accuracy of posting of all transactions and facilitate the

preparation and valuation of indents, a list of materials in stock, showing their correct
description and identifying numbers (commonly known as Priced Vocabulary of Stores),
should be evolved on the basis of an up-to-date classification of stores, which should be
uniformly adopted throughout the Department

4. Stores fall into two distinct categories i.e

a. Stores debited to Suspense
b. Stores debited to Final Head.

5. Stores debited to suspense Stock Suspense

6. Stores debited to Final Heads Tools and Plant, Road Metal and Materials
charged to Works
7. The accounts of stores are based on the fundamental principle that the cost of
their acquisition should be debited to the final head of account concerned or the particular
work for which they are required, if either of these can be determined at once. In other cases,
it should be kept under a Suspense Head, which is to be cleared by debit to the specific head or
work, as the materials are actually issued. This principle is applied to stores held by a PWD
Division as follows;
a) Tools and Plant: Tools and Plant acquired for general use in the division are
debited to the final Machinery and equipment. Any special Tools and Plant
which are purchased for a specific Work are debited to the accounts of the work
concerned.
b) Road Metal: Cost of all Road Metal acquired for Construction of (or repairs to) a
road is debited to the Construction Work (or Repair Work).
8. Other Stores: The cost of Other Stores purchases for specific works is
debited to the Work concerned. But cost of such stores purchased as a standing
arrangement for use on works as and when the need arises is debited to a Suspense
Head Stock

9. Stock materials are received in the PWD by the store-keeper or the Section
Officer concerned only. The authority to receive is given by the Divisional Officer or by the
SDO
10. All materials received are examined, counted, weighted or measured before
delivery is taken. Immediate record is kept of their receipt in the Goods Received Sheet in
Form 8A (in triplicate) and Bin Card Form 8.
11. One copy of Goods Received Sheet is kept by the Store Keeper, one copy is
given to the supplier, and the third copy is sent to the Divisional Office.
12. The officer in charge of Stores is directly and personally responsible for the
safe custody and preservation of stores.
13. Store materials are issued only on receipt of an indent, Form 7
14. Quantity Accounts of Stock are maintained in Stores Sub-Division. Value
accounts are kept in the Divisional Office (in the form of Priced Stores Ledger) with the help
of Goods Received Sheets and Indents received from the Sub Division.
15. Priced Stores Ledger maintained in Divisional Office is in the form CPWA
12
16. In the Priced Stores Ledger, all the goods received stand entered with their
value even if their payment has not been made, and all the indents with value stand entered
even if their cost has not yet been recovered from the party to whom these were issued.
The items for which payment has not yet been made, or recoveries have not yet been made
will cause a difference in the Cash Account figure and Priced Stores Ledger figure or
Stock. To reconcile the two, the following procedure is adopted

a) The value of goods received but not paid for is debited to Stock by credit to
Material Purchases Settlement Suspense
b) The value goods issued for which recovery has not yet been made is credited to
Stock by debit to Miscellaneous Works Advances

17. From the Goods Received Sheets, Summary of Stock Receipts Form 9
are posted in the Divisional Office daily to indicate the value of Stores received as per each
Goods Received Sheet. Similarly, Summary of Indents Form 10 is posted daily from
indents. These entries are made only in term of value. These are totaled daily/ monthly.

18. All materials found surplus i.e in excess of the balance in the account, is
treated as a Receipt of Stores and immediately entered in the Goods Received Sheets and
from there, on the Quantity Account and value account of stores. The value of such stores is
credited to Revenue by debit to Stock.

19. Shortages are adjusted immediately though the final head of account to be
debited is not known. As usual in such cases, their value is removed from the Stock account
by credit to Stock and debit to Miscellaneous Works Advances.

20. Summary of Stock Receipts Form 9 is posted in the Divisional Office daily
to indicate the value of Stores received as per each Goods Received Sheet.
21. Carriage and other incidental charges which are incurred
simultaneously in connection with several articles of stock and cannot, therefore, be
allocated to the various articles, should be booked under a separate sub-head under stock titled
 Handling and other incidental charges. A suitable percentage bases on expenditure on
account of these charges of the previous year should be fixed annually.
22. A sale Account in Form 19 should be prepared by Sub-division in support
of
every sale for Divisional Officer to effect recovery.
23. 10 Percent supervision charges should be realized in addition to the
value of stock including storage charges in all cases in which it is recoverable, but the
amount 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.
24. Carriage and other incidental charges should be debited to Stock only when
they are incurred in connection with the general stock requirements
25. The receipt and issue transactions of the entire Division should be
abstracted in the Summary of Stock Receipts (Form 9) and the Summary of indents
(Form 10). These forms should be posted daily in the Divisional Office from the copies of
Goods Received Sheets and the Indents, the entries being made only in respect of value.
The total value of receipts and issues as brought out in these Summaries should be reconciled
with the corresponding monthly total of the Priced Stores Ledger, Form 12.
26. All items of receipts and issues will be entered in the Ledger from the
copies of Goods Received Sheets and the Indents which are received daily from the Sub-
divisions, vide paragraph 7.2.6 and 7.2.11. At the end of days postings, the balances under
each article should be worked out in respect of quantities as well as values. The Ledger should
be closed for both quantities and values at the end of each month
27. The value of a deficit should however not be debited to final heads, but kept
under
Miscellaneous Works Advances pending recovery or adjustment under orders of
competent authority. When the loss is declared to be irrecoverable and its write off
ordered, a transfer entry should be prepared clearing the head Miscellaneous P.W.
Advances by debit to the detailed head Minor Work under revenue/Capital major head
concerned.
28. Corrections of errors in the value of accounts discovered after the accounts
of the month are closed, should, when permissible, be made (i) by making entries of
values (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.
29. Other corrections in Stock account may be necessary in the following cases:-
(i) When quantities are found surplus or short, either as the result of stock-taking or
(ii) Otherwise, vide paragraph 153 and 154 of the Central Public Works Department Code.
(iii) When issue Rates have to be raised or lowered, vide paragraph 7.2.20.
(iv) When stores of any description become unserviceable and have, therefore, to be removed
from stock.
30. Both in quantity and value accounts, all additions to quantities should
be treated as receipt and reductions therein as Issues, a suitable remark being made in the
entries in Form 8 and 12. 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
31. No correction will be made in the accounts in respect of stores declared to
be in excess of requirements, such stores will continue to be borne on the Stock account
until transferred elsewhere or otherwise disposed of in the ordinary course
32. The tools and plant of a division are of two kinds:-
(i) General or ordinary tools and plant, i.e., those required for the general use of the
Division
(ii) Special Machinery and Equipment i.e., those required not for general purposes
but for a specific work
33. The cost of the supply, repairs, and carriage or 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.
34. Supplies of road metal should be measured and paid for in the same
way as supplies of other material for works. But as metal is often kept in store at the road side
before being laid down, a quantity account of it should be maintained in the Sub-divisional
Office in Form 16, Statement of Receipts, Issues and Balances of Road Metal, copies
on loose sheets being submitted monthly to the Divisional Office within a fortnight of the
submission of the monthly accounts
35. The statement in which should show kilometer by kilometer the
receipt, disposal and balance of road metal of each kind (stone, kunkar etc)
CPWA Form
16
36. A rate-book which is called also as Schedule of Rates showing the lowest
rate at which metal can be 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.
37. The accounting procedure relating to materials obtained specially for a
work, Special tools and plant charged to works do not fall under the category materials
charged to works

Non-Government Works

1. Non-Government Works are divided in to three classes;

a) Deposit Works
b) Local Loan Works
c) Takavi Works

2. Contribution s made by the Central or the State Government to District Boards,

Municipalities etc., should be debited as expenditure or shown as receipts under the head of
account most closely connected with the object for which the contributions are made.

3. A grant for the construction of a school shall be debited to 2202 General

Education
4. A grant for construction of a drainage system shall be debited to 2215 Water
Supply and Sanitation.

5. A grant for the construction of a road shall be debited to 3054-Roads and

Bridge

6. Grants given for general purpose, such as grant to make good a deficit or a
compensation for revenue resumed, shall be classified under 3604- Compensation and
Assignments to Local Bodies and Panchayati Raj Institutions.

7. If the financial assistance given by the Central Government to a Local Body does
not take the form of a grant of cash, but of expenditure in the PWD equivalent whole/ or half )
to the cost of a work constructed by that department on behalf of the Local Body concerned,
the contribution made should be debited as expenditure under the detailed head
Contributions below the relevant major/ minor head corresponding to the
function/programme.

8. When buildings are constructed by CPWD, and handed over to the grantee,

a) The expenditure on such works should be met from the Budget Grants of the
Administrative Ministry sanctioning the grant to the institution concerned.
b) The amount will not be paid in cash to grantee institution but paid to concerned Central
Public Works Division by means of Government Account Cheque, debiting the
expenditure as grants-in-aid etc.,
c) A contribution paid by a Local Body or private party with the express object of
meeting the cost construction by the Public Works Department of specific work of
which is property of the Government should be credited as Revenue Receipt of the
Government .

9. In the Public Works Accounts, contributions made to Local Bodies are debited to
the detailed head Contributions below the relevant major/ minor head corresponding to
the function/ programme closely connected with the object of the assistance.
10. When works already constructed or land already purchased, are transferred free of
charge to local bodies, no-readjustment of the amounts of cost is necessary . (The rule does
not apply to Irrigation, Navigation and Drainage Works (commercial).

11. For every Non-Government Work there must be a duly sanctioned detailed estimate
of requisition as the case may be, in the same way as for a Government Work.

12. For every Non-Government Work the local body or other party concerned should
advance the gross estimated expenditure to the Divisional Officer. The amount received
should be credited in the accounts to the head Public Works Deposit against which will be
debited all expenditure incurred up to the amount of the deposit.

13. In case of autonomous bodies financed entirely from Government funds, where the
receipt of money is assured only 33 of the estimated cost of a particular work need be got
 deposit as advance and thereafter expenditure incurred may be got reimbursed through
monthly bills. The deposit of 33 obtained earlier should be retained for adjustment against
the last portion of the estimated expenditure.

14. A consolidated record to the transaction of month relating to at Deposit Works of

the Division should be prepared in Form 65, Schedule of Deposit Works.

15. Refund of unexpended balances of completed works should be taken in reduction

of the deposits and shown, in the schedule as minus realization and not as expenditure.

16. All payments of decretal amounts pertaining to Deposit Works should be

charged on the Consolidated Fund of India under the minor head Suspense Miscellaneous
Work Advance.

17. The amount of each deposit should be reteably divided into two parts, one
representing the share available for works expenditure and the other the total amount
chargeable as establishment, tools and plants and audit and account and pensionary
charges, if any, recoverable under the rules.

18. The expenditure on a Local Loan Work, including the portion of expenditure on a
joint work, which is incurred against a sanctioned loan, should be accounted for under the
head Loans and Advances pertaining the Functional Major Head concerned.

19. Schedule of Deposits to Miscellaneous head of Account Form

76

20. Takavi Works should be accounted for in the Schedule of Takavi Works, Form 66

21. Schedule of Takavi Works shows the expenditure incurred on each work, the
amount realized on account of it, and the outstanding balance of the account.
22. The accounts of all works of construction or of special repairs should be closed as
soon as the work is completed. On the 31st October of each year and expenditure thereon
incurred subsequently should 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.

23. The cost of the individual takavi works, not covered by cash received direct from
the cultivators concerned should be recovered through District and Revenue Authorities.

24. Recovery of deposit money to the tune of 20% of the estimated cost of first
installment in respect of deposit works of autonomous bodies financed entirely from
Government Funds.

25. In partial modification of the above provisions, it has been decided that in case of
deposit works of autonomous bodies financed entirely from Government funds, and where
receipt of money is assured, 33 of the estimated cost of the work may be got deposited as
 advance instead of 20% as stipulated hitherto, in case of typical Building Construction
Works.

26. Where delays are experienced in obtaining funds, and where expenditure has to be
incurred out of the 33 reserve to keep the works going, the matter should be brought to the
notice of the SE/CE promptly for taking up the matter with client Department.

27. With regard to Deposit Works involving autonomous bodies/ departments who
have earlier defaulted in payments and where outstanding amount exceeds Rs.10 lakhs or
where outlay is predominantly on purchase of Capital equipment, the entire Deposit including
DC should be obtained in advance.
 Transactions with Other Divisions

1. The conditions under which one department of the public service may raise
debits against another department under the same Government or any department under
another government for services rendered or articles supplied to it, are regulated by the
directions contained in Chapter 4 of the
Government Accounting Rules, 1990

2. When a Special Officer is employed for the acquisition of land for the
Public Works Department, the expenditure on pay, allowances, etc., of him and his
establishment and any expenditure on contingencies is debitable to the Public Works
Department as part of the cost of works for which the land is acquired.

3. When the land is taken up by a Civil Officer, not specially employed for the
work, only special charges incurred will be borne by the Public Works Department as part of
the cost of works for which the land is acquired.

4. The licence fee of buildings hired for use as residences of Government

servants of any civil non-commercial department is chargeable in the accounts of the Public
Works department.

5. When prison labour is employed on Public Works no charge is made by the

jail department if the convicts are employed on Jail Works, but in other cases the full market
value of the work performed, as certified to by the Divisional Officer is charged to the Public
Works Department.

6. Transfer of land from one Department of the government to another shall be

on a no-profit no loss basis.

7. Transfer of buildings and superstructures on such lands between

departments of the Government shall be at the present day cost minus depreciation of the
structure standing on the land (Present Cost Depreciation).

8. The allotment of land to, and recovery of cost of buildings from public
sector under takings shall be at Market Value

9. The transfer of land and buildings between the Union and State
Government shall be regulated by the provisions of Article 294, 295, 298 and 299of the
Constitution and subsidiary instructions issued by the Union.

10. The terms department means a Ministry or Department of the Union

Government including Defence, Railways, Posts and Telecommunications.

11. Service rendered, or articles supplied, by one division to another will not be
charged for except in the following cases.

a) Stores: If they are issued from a Stock or Materials account or if their transfer
affects a work (for which a separate capital account is kept)
 b) Other Services: If they affect the account of (a) any work for which a separate
capital account is kept, (b) of a work in progress, or (c) Suspense or Deposits.

12. Amounts owing by or to one Public Works Division to or any another

Public Works Division or department except for the suppliers arranged by the Department of
Supply which are paid by the PAO (Supply) should be paid by cheques or Bank Drafts by the
Division/PAO concerned.

13. When a transaction as in the case of cost of material paid by PAO (Supply)
has to be cleared by book transfer, the transfer should be effected by debiting or crediting it to
the remittance or other head concerned in the Cash or Stock Accounts, if it appears therein, or
by an entry in the Transfer Entry Book.

14. When a transaction on account of supplies made or services rendered etc.

has to be settled in cash, i.e by Cheques/ Bank Draft, the monetary settlement should be
effected debiting the amount due, to the Suspense head Cash Settlement Suspense Account,
pending clearance on receipt of Cheque/ Bank Draft from the Division concerned.

15. The following procedure shall apply in regard to the settlement of inter-
vision transactions for a particular month relating to a division if the amount involved for that
month is less than Rs.10/-

a) In the case of transactions requiring settlement with local divisions, the remittances
may be made in cash through a special messenger. The receiving Division should issue
a receipt in Form CPWA 3, which would ensure that the amount is accounted for
correctly in the Cash Book (receipt would form the voucher for the paying)
b) The payments at outstation may be remitted by money order the MO commission may
be charged to office contingencies. (Acknowledgement of MO may be treated as
voucher for the paying)

16. Since all inter-divisional transactions, irrespective of the fact whether the
Divisions fall within the same Circle of Account or in different Account Circles, are required
to be settled in cash.
 Deposits

1. Deposit transactions of the Public Works Department are of two

kinds

a) Public Works Deposits, which pass through the regular accounts of the Division
b) Interest bearing Securities

2. Deposits of the first kind comprise transactions of the following

classes, which are passed through the head of Public Works Deposits.

a) Cash deposits of subordinate as security

b) Cash deposits of contractors as security
c) Deposit for work other than (Takavi Works) to be done
d) Sums due to contractors on closed accounts.
e) Miscellaneous Deposits

3. Interest bearing securities are deposited by subordinates and

contractors. These do not pass through the regular accounts of division.
4. Security Deposits of subordinates and contractors, whether made in
cash or in one of the forms of security are covered by a bond or agreement setting forth the
conditions under which the security is held and may be ultimately refunded or appropriated.

5. The Interest-Bearing Securities which shall be accepted at 5% below

their Market Price or at their face value whichever is less?
Promissory notes and stock certificate of the Central Government or a State
Government

6. Gold Bonds may be accepted as Security as they are also

Government Securities.

7. The market value of Government paper should be ascertained at the

time of collection of interest to the extent of deficiency in value of the Government paper
withheld, if necessary.

8. Fidelity Bond in Form G.F.R 34 may be accepted as Security from a

Government Servant but not from a private party.

9. Fidelity Bond from any one of the following four subsidiaries of the
General Insurance Corporation of India may be accepted as Security;

a) National Insurance Company Ltd

b) New India Assurance Company, Ltd
c) Oriental General Insurance Company, Ltd
d) United India General Insurance Co, Ltd

10. Kisan Vikas Patra, 10 year Social Security Certificates may be

accepted as Security
11. Percentage deductions for security deposits, related to estimate cost
of the work awarded made from contractors bills, should be credited to the head Public
Works Deposits- Cash Deposits of Contractors
12. Security may be exacted by withholding from payment the required
percentage of the value of work actually measured and passed (the smaller limit fixed for the
purpose is Rs.500 for each work). Amounts thus withheld appear in the Suspense Account,
Contracts Other Transactions, of the work concerned.
13. The guarantee bonds of the Scheduled Banks tendered by a
contractor may be accepted as security.
14. Deposits for works other than Takavi Works are passed through the
head Public Works Deposit.
15. Deposits for works other than Takavi Works are known as Deposit
Works.
16. Sums due to contractors on closed accounts may be placed in the
Deposit Account.
17. In the accounts for March each year, the following classes of items
in the Public Works Deposit account should be credited to Government as lapsed deposits.
a) Original deposits not exceeding twenty five rupees remaining outstanding for
one whole account year
b) Balance not exceeding twenty-five rupees of items partly cleared during the
year then closing
c) Balance unclaimed for more than three complete account year

18. The age of the repayable items (lapsed deposits) may be reckoned
from the time when the items were initially deposited.
19. A record of the transactions relating to Public Works Deposits
should be maintained in the Divisional Office in a Register in the same way as the Suspense
Register, Form 67.
20. From the Deposit Register, a monthly extract known as the Schedule
of Deposits, Form 79 should be prepared. This form is in two parts. Part I Account giving the
total for each class of deposit. Part II Detailed extracts from the deposit register.
21. The entry for deposits for work to be done will supported by the
Schedule of Deposit Works.
22. Transactions connected with interest bearing securities do not pass
through the cash book and consequently the regular accounts of the division.
23. A register of the receipt and disposal of securities should be kept in
Form 85, Register of Interest- bearing Securities and at the close of the year, an account in
Form 86, Account of Interest-bearing Securities should be prepared from this register.
24. Annual Account should be prepared in Form
86
25. Annual Account should be prepared from the Register, in Form 85
26. If a security recovered in installments is being deposited in the Post
Office Saving 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.
 Suspense Accounts

1. The account of the minor head suspense, sub-divided into

three heads
a) Stock
b) Miscellaneous Works Adavnaces
c) Workshop Suspense

2. In addition to the above three suspense accounts under the

Revenue Major head of account, the Material Purchase Settlement Suspense Account
outside the Revenue Section under 8658-Suspense Accounts is also operated to account by
settlement of dues with other divisions and suppliers of stores if payment is not made
immediately.

3. All suspense heads are of temporary character.

4. Material Purchase Settlement Suspense Account is also

operated outside the Revenue Section under 8658-Suspense Accounts

5. When materials are received from a supplier or from another

division or department in India or abroad their value should be credited to Material Purchase
Settlement Suspense Account.

6. A single transfer entry order known as Omnibus Transfer

Entry Order, Form 53 A, may be prepared for all purchases of stores made for specific works
in a sub-division during a month, but it should be written up as each transaction takes place,
the entry being attested at once.

7. The Omnibus Transfer Entry should be incorporated in the

transfer entry book only at the end of the month.

8. For all items paid for during the month, a single entry
Purchase made and paid for in the same month should suffice in the transfer entry book, the
suspense register of Material purchases settlement suspense account and the schedule of
Material purchase settlement suspense account.

9. Material Purchase Settlement Suspense Account is operated

to account by settlement of dues with other divisions and suppliers of stores if payment
is not made immediately

10. Pay and Allowances of Government servants of the

P.W.Divisions are drawn by means of cheques and in accordance with the procedure
prescribed in the C.G.A (R&P) Rules, 1983.

11. Claims of all Government servants Gazetted or non gazetted,

should be preferred by Head of Offices under whom they are employed, and the latter
should make proper arrangements for disbursing the amounts so drawn. For the purpose of
this the Divisional Officer is treated as the Head of Office of the entire establishment
employed in the Division.
 Additional Questions

12. The directions in accordance with which the initial and

subsidiary account should be kept in the Public Works and the Forest Departments and the
forms in which the compiled accounts of these departments should be rendered to the
Accountant General have been prescribed in detail in the Account Code Volume-III.

13. The forms of initial accounts relating to the Defence,

Railway and other departments whose accounts are not kept by the CAG under the Audit
Accounts Order, 1936, as adopted by the India (Provisional Constitution) Order, 1947, shall
be determined by the departmental accounting authority concerned subject to the relevant
provisions of Govt. Accounting Rules, 1990.

14. In the case of all other departments of the Central and State
Government whose initial and subsidiary accounts are compiled departmentally, the orders
and instructions contained in the relevant departmental code, manual or Regulations in so far
as they provide for the forms of initial and subsidiary account kept.

15. Advance Payment means a payment made on a running

account to a contract for work done by him but not measured.

16. Assets indicate all outstanding or anticipated credits, which

have to be taken in reduction of final charges.

17. The term The Bank means the Reserve Bank of India or
any office or agency of the Reserve bank of India and includes any branch of the State Bank
of India

18. The Cash includes legal tender coin, notes, cheques,

Deposit at Call Receipts of scheduled banks and draft payable on demand. A small
number of one rupee revenue stamps may be treated as part of the cash balance.

19. Govt.Securities, deposit receipts of banks, debentures

and bonds accepted as security deposit under rules of Government, do not fall under Cash.

20. Central Divisions or Sub-division means any division or sub-

division, not being a division or sub-division under the control of a State.

21. The term Competent Authority means the Government or

other authority to whom the relevant powers may be delegated by the Government.

22. The expression Completion work may be understood to

include abandonment of a work and completed to include abandoned.

23. The term Contingencies, indicates the incidental expense

of a miscellaneous character which cannot be classified appropriately under any distinct
sub-head or sub-work, yet pertain to the work as a whole.
24. The term Contractor means any kind of undertaking,
written or verbal, express or implied, by a person, not being a Government servant, or by a
syndicate or firm, for the instruction.

25. The term Contractor means a person, syndicate or firm

that has made such no undertaking, but no often its use is restricted to contractors for the
execution of works.

26. The term Deposit works is applied to works of construction

or repair the cost of which is met, not out of Government funds, but out of funds from non-
Government sources, which may either be deposited in cash or otherwise placed at the
disposal of the Divisional Officer.

27. Direct Charges are those charges pertaining to a work,

project or job, which are incurred directly for its execution and are included in the regular
accounts of it.

28. Indirect Charges are those charges which pertain, or are in

incidental to a work, project workshop or manufacture job, but which are not incurred directly
and solely in connection therewith.

29. Direct Receipts are those items of revenue receipts which are
realized in connection with a work or project either by officers of the Public Works
Department or other departments and are brought to account directly as appertaining to the
work or project.

30. Indirect Receipts are those receipts which pertain, or are

incidental, to a scheme or work, but cannot be taken directly into such detailed accounts of its
are incorporated the regular accounts of the receipts of the Department.

31. Progress means the up-to-date quantities of work done or

supplies made.

32. Public Works Officers usually divided a detailed head into a

number of Service Heads and the latter into a number of departmental heads, but, for
purposes of accounts, the single term detailed head should be used for all divisions
subordinate to a minor head.

33. In the case of Irrigation, Navigation, Embankment, Drainage

and Water Storage Works, the sub divisions into which the minor head Works is divided for
departmental purposes are called sub-works and the further sub-divisions of the latter,
detailed heads.

34. Irrigation and other works for which separate Capital and
Revenue accounts are kept, the allocation of expenditure between Capital and Revenue should
be determined in accordance with the principle prescribed by the Government in consultation
with the A.G.

35. Services rendered or articles supplied by one division to

another under the same Government will not be charged for except in the following cases;
 Stores: If they are issued from a Stock or Material account or if their transfer affects a
work for which a separate capital account is kept
Other Services: If they affect the account of (a) any work for which a separate capital
account is kept, (b) a work in progress, or (c) Suspense or Deposits

MSO Vol-I
Chapter-8
Accounts of Public Works

1. The check of works accounts is conducted in Three stages

2. The stages of Checking of works accounts are

i. Pleliminary internal Check

ii. Checking of monthly a/cs
iii. Checking of Divisional Reconciliation Statement

3. Preliminary internal check is conducted by Divisional Accountant

4. Checking of monthly accounts and Checking of Divisional Reconciliation statement is
conducted in A.G.s Office
5. Checking of Divisional Reconciliation statement of expenditure and receipts with
reference to Debt Head and Classified Abstracts/ Summary Registers
6. The cash and stock accounts of the entire division should be scrutinized before they are
included in the Monthly Account by Divisional Accountant
7. The Divisional Accountant should see that

a) all accounts have been received in a complete state

b) all vouchers an accounts are arithmetically correct
c) all accounts are in all respects properly prepared in accordance with rules
d) all charges are correctly classified
e) all transactions recorded direct in the accounts of the Divisional Office
f) bill and vouchers of sub divisions, which are submitted to the Divisional Office before
payment is made by the Sub Divisional Office, an examination should be conducted before
the payment is made
g) all instances in which subordinate officers exceed the financial limitations on their powers
placed by the Divisional Officer should bring to the notice of the Divisional Officer
h) If against a single sanction, two or more disbursing officers have to operate
simultaneously, he should see that orders are obtained imposing a definite limitation on the
money transactions of each officer.
i) he should check works expenditure with the estimates to ensure that the charges incurred
are in pursuance of the objects for which the estimate was intended to provide

8. Who should conduct detailed check of muster rolls and petty vouchers which are not
submitted to the Accountant Generals Office? Divisional Accountant

9. Who is responsible for the arrangements for checking the compute tenders, i.e for seeing
that satisfactory and efficient arrangements are made for checking? Divisional Accountant
10. In any case, if the Divisional Accountant is not satisfied with the decision of the Divisional
Officer, what is the procedure to be followed?
He should at the same time make a brief note of the case in the
Register of Divisional Accountants Objections

11. Register of Divisional Accountants Objections is maintained in the Form 23

12. When the case entered in the Divisional Accountants Objections will be considered as
disposed?
Until it has been reviewed by the A.G, for whose inspection the
register should be available at all times

13. The procedure of examinations of accounts and vouchers may be prescribed by

Divisional Officer

14. The quarterly reconciliation of works expenditure/ receipts will be carried with reference
to the Works Accounts Summery Register

15. Which is responsible for the accounting of the transaction of the Public Works
Department? Works Accounts Department

16. The instructions relating to works accounts are brought in accordance with the directions in
the
Account Code, Volume III and the Financial Rules of the
Government concerned

17. Instructions (Exceptions may be made by the A.G with the prior concurrence of the CAG)
should b followed by other departments as mentioned in
Article 4 of Accounts Code Volume-III
18. The work of accounting shall commence immediately on receipt of the
Monthly Accounts
19. The work of checking of monthly account should be taken in A.Gs office
as soon as the account is received
20. Monthly Accounts should be supported by schedules and vouchers as described in the list
of accounts from CPWA 80/83
21. Figures of receipts and disbursement should be in Form CPWA 80
22. If items of receipts and disbursements are not agree, the difference should be taken to
Miscellaneous Public Works Advance or Deposit
23. The opening cash balance agrees with the closing balance of previous months. Hence, the
figure cash balance diminished/ increased is equal to
the difference between opening and closing cash balance
24. Schedule of Revenue Realised in Form CPWA 46
25. Schedule of Revenue Realised is to see arithmetically accurate

26. The amounts appearing under Deduct Refund is supported by

a separate schedule of refund of revenue
27. Schedules accompanying the monthly account are
 a) Schedule of Revenue Realised
b) Classified Abstract of Expenditure
c) Schedule of Works Expenditure
d) Schedule of Deposit Works
e) Schedule of Takkavi Works
f) Schedule of Debits/Credits to Misc. Heads of Account
g) Schedule of Debits/Credits to Remittance
h) Schedule of Settlement with treasuries
i) Schedule of Cash Settlement Suspense Account
j) Stock Account
k) Schedule of Misc. Works Account
28. Generally used to check the totals under each head of Account are correct, is
Classified Abstract of Expenditure
29. Which are the two schedules used for arithmetically accurate?
i) Schedule of Revenue Realised
ii) Schedule of Works Expenditure
30. The nomenclature of the works and the expenditure shown against each work during the
month tallies with that shown in the schedule docket
Form Central Public Works Account Code 61
31. In which months, all works relating to Central Road Fund are shown even if no
expenditure appears during those months? June, September, December and
March
32. Of which month of schedules shall include all works, including those relating to which no
transactions have appeared in the accounts of these months? September, March
33. Schedule of Deposit Works shall be maintained in the Form CPWA 65
34. The totals of deposits and Expenditure charged to Miscellaneous Works Advances should
agree with corresponding totals in
the Schedule of Deposits (Form 79) and Works Advances (Form 70)
35. Schedule of Takkavi Works Form 66
36. Schedule of Deposits/ Credits to misc. Heads of Account Form 40
37. By which schedule we can find out the suspense slips are prepared?

a) Schedule of Deposits/ Credits to Misc

b) Schedule of Debits/ Credits to Remittances

38. All debit entries in the Schedule of Debits / Credits to Remittances are supported by proper
vouchers, transactions on account of cost of work done by Div.Officer
39. Schedule of Settlement with Treasuries Form CPWA 51
40. Stock Accounts Form CPWA 73
41. The supplementary Account of the year should be dealt with in accounts in the same way
as Monthly Account of one of the month of the year.
42. When a minimum period for the preservation of an initial or compiled account record in a
Divisional or Sub Divisional Office has not been prescribed, Divisional Officers are
required to obtain the approval of the Accountant General
43. Copies of Sub Divisional Cash Books or of other accounts records which Sub Divisional
Officers submit to the divisional office should be treated as original account records, and
not as copies. Because;
As the Divisional Officers accounts rendered to the A.Gs Office

44. Work Register should be maintained in two parts to serve as collective record of important
sanctions in the Form 15
45. Part-I of Work Register contains Sanctions to works
46. Part-II of Work Register contains Sanctions to contracts
47. In Part-I sanctions to works, how much of the cost of work would be registered 1
Crore
48. In what circumstances the Work Register is not necessary to maintain?
In case of Irrigation etc., projects where centralize Accounting
organizations has been set up an if that organization is maintaining
identical records, no register need be maintained by the RAOs/or by
the Accountant General (A&E).
49. Part-I will show month by month the progress of expenditure on each work.
50. In which a line of the form being reserved for each suspense head Broad Sheet (Form 17)
51. Work Register shall be closed monthly and will continue till the work is completed
52. A Register of Land Charges should be kept in Form16
53. All transactions relating to serves rendered or supplies made by one Division to another are
settled by the divisions amongst themselves, without the intervention of the A.G
54. The application of transactions among the division s for adjustment of the cost of work
done in a division for another division is in relaxation to the provisions of
Article 182 of A.C.Code
55. The head which is intended for transactions of Public Work Officers with Treasury and
other officers of the Civil Department (including the Forest Department) within the same
circle of account and with officers (including Treasury Officers) in other circles of account
in cases where the transactions originate in those circles is Public Work Remittances

56. Public Work Remittances comprises three divisions

Cash remitted by officers of the PWD to Treasuries

a Remittances into Treasuries
b Public Works Cheques
c Other Remittances
in account with the same A.G
Cheques drawn by officers of the PWD on
Treasuries in account with the same A.G and cashed
at those treasuries
Transfer transactions between officers of the PWD
on the one hand
 CPWA

1. The rules in Central Public Work Account Code describe primarily

the financial methods and procedures to be
observed by PWOfficers

2. The rules contained in CPWA Code are the supplementary to

a) Central Public Works Department Code
b) The Delegation of Financial Powers Rules, 1978
c) The General Financial Ruls,
d) The Central Government Account (R&P) Rules
e) Treasury Rules (UT)

3. The scope of Central Works has defined in Rule 136 (GFR)

4. Rule 136 (GFR) says that
All Central Works, other than the works of Railways and Defence
Department, irrespective of cost, shall primary be executed by the
Central Public Works Department

5. The formal acceptance, by the administrative department concerned of the proposals for
incurring expenditure in the PW Department on a work is called
Administrative Approval
6. A payment made on a running account to a contractor for work done by him but not
measured Advance Payment
7. The assignment of funds to meet specified expenditure included in a primary unit of
appropriation is called Appropriation
8. All outstanding or anticipated credits, which have to be taken in reduction of final charges
are Assets
 Definitions

1. Accounts Officer means the Head of an office of Accounts or the Head of a Pay and
Accounts Office set up under the scheme of departmentalization of accounts.

2. Administrative Approval - This terms denotes the formal acceptance, by the

administrative department concerned of the proposals for incurring expenditure in the
Public Works Department on a work initiated by, or connected with, the requirements of
such administrative department. It is, in effect, an order to the Public Works Department
to execute certain specified works at a stated sum to meet the administrative needs of the
department requiring the work

3. Administrator means an Administrator of Union Territory, by whatever name

designated

4. Payment made on a running account to a contractor for work done by him but not measured
is termed as Advance Payment

5. Advance Payment - means a payment made on a running account to a contractor for work
done by him but not measured

6. Appropriation - means the assignment of funds to meet specified expenditure included

in a primary unit of appropriation

7. In the accounts of works, the term Asset indicates all outstanding or anticipated
credits, which have to be taken in reduction of final charges.

Examples: Recoveries of advances or recoverable payment, and sale proceeds or transfer

value of surplus materials.

8. Bank - means accredited bank acting as the agent of the Reserve Bank of India in
accordance with the provisions of the Reserve Bank of India Act, 1934 (2 of 1934).

9. The term Book Transfer is applied to the process whereby financial transactions
which do not involve the giving or receiving of Cash, or of stock materials, are brought to
account.

10. Book Transfer 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 Cash, Stock, or Book Transfer transactions previously taken to
account.

11. Charged - means expenditure which under the provisions of the Constitution Of India is
not subject to vote by Parliament as enshrined in Article 112 (3) of the
Constitution of India

12. Chief Accounting Authority - means Secretary of the Ministry.

13. Chief Controller of Accounts - means the Head of the Accounting Organisation of the
 Ministry.

14. The expression completion of work should be understood to include

abandonment of a work, and completed work to include abandoned work.

15. When used in respect of the account of works, the term Contingencies indicates the
incidental expenses of a miscellaneous character which cannot appropriately be
classified under any distinct sub head or subwork, yet pertain to work as a whole

16. The term Contract means any kind of undertaking, written or verbal, express or
implied, by a person, not being a Government servant, or by a syndicate or firm for the
construction, maintenance or repairs of one or more works, for the supply of materials, or
for the performance of any service in connection with the execution of works or the
supply of materials.

17. 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
service in connection therewith.

18. The term Deposit Works is applied to works of construction or repair, the cost of which
is met, not out of Government Funds, but out of funds from non-Government
sources, which may either be deposited in cash or otherwise placed at the disposal of the
Divisional Officer. Works executed for municipalities and other public bodies fall under
this category when the cost is chargeable to cash deposits made for the purpose

19. Detailed Head - means Sub-Scheme

20. Direct Charges are those charges pertaining to a

work, project, or job, which are incurred directly for its execution and are included in the
regular accounts of it.

21. Indirect Charges are those charges which pertain, or are incidental to a work,
project, workshop job or manufacture job, but which are not incurred directly or
solely in connection therewith and thus cannot be taken directly into such detailed accounts
of its as are incorporated in the regular accounts of the expenditure of the Department

22. The term Direction Office indicates the office of an administrative officer who
has one or more Divisional Officers working under his orders and is not himself entrusted
with the execution of works or with the receipt and disbursement of public money,
Example: Director General of Works/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

23. Direction Officer - The head of a Direction Officer is known by this designation.

Explanations:- A Government servant holding the rank of a Superintending or even a

Chief Engineer is not a Direction Officer, unless the direction of the business of one or
more divisions is entrusted to him. Thus, a Superintending Engineer employed on special
duty is not a Direction Officer.
24. Items of revenue receipts which are realized in connection with a work or project, either
by officers of the Public Works Department or other departments and are brought to
account directly as appertaining to the work or project are called Direct Receipts

25. Receipts which pertain or are incidental to 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 Department are called Indirect Receipts

26. Division and Divisional Office - These terms are used to denote respectively the
executive charge held by a Divisional Officer [Clause(24) below] and the head office of
such a charge. Thus, the office of an independent executive Sub-division is a Divisional
Office for the purposes of this Code, as also that of the Superintendent of a Workshop
working independently of a Divisional Officer

27. Divisional Officer - This term is applied to an executive officer of the Public Works
Department who is not subordinate to another executive or disbursing officer of the
Department, even though the executive charge held by him may not be recognized as a
Division by the Government concerned. Thus, the officer in charge of an
independent sub-division is also treated as a Divisional Officer for the purpose of
CPWD Code.

28. Disbursing Officer of other departments, if they spend Public Works funds and are
required to render their accounts direct to the Pay & Accounts Officer, are also
included in the term Divisional Officer.

29. Final Payment means the last payment on a running account made to a contractor on the
completion or determination of his contract and in full settlement of the account

30. Financial Adviser - means adviser on Budget and Accounts matters including
internal Finance of the Ministry

31. Grant - means provision of Funds approved by Parliament

32. Inclusive Rate of Cost - means the rate of cost of the entire work relating to a sub-
head, including the cost of material, if recorded separately in Accounts

33. Intermediate Payment is a term applied to a disbursement of any kind on a running

account, not being the final payment.

34. Intermediate Payment includes an Advance Payment, a Secured advance and

on account payment (other than the final payment on a running account), or a
combination of these.

35. The term Issue Rate denotes the cost per unit fixed, in respect of an article borne
on the Stocks of the Department at a valuation, for the purpose of calculating the
amount creditable to the sub-head concerned (i.e. the sub-head under which the article is
classified) of the stock account by charge to the account or service concerned, when any
quantity of that article is issued from Stock;
36. Handling charges and other incidental storage charges will be included in the Issue
Rate by adding a suitable percentage based on the carriage and other incidental
charges of the previous year, and storage charges as reviewed and fixed at the
beginning of a year

37. Labour - when a separate materials account is kept for one or more sub-heads of an
estimate and the term labour is used in connection with such an account.

38. Lobour denotes all charges pertaining to each of those sub-heads, other than

(a) the cost of materials issued direct, and

(b) carriage and incidental charges in connection with the materials.

39. Liabilities - when used in respect of accounts of works, this term includes all
anticipated charges which are adjustable as final charges, but have not been paid,
regardless of whether or not they have fallen due for payment, or having fallen due, have or
have not been placed to the credit of the persons concerned in a suspense head
subordinate to the account of the work concerned

40. Local Loan Works indicates works executed by the Public Works Department on
behalf of a Municipality, Port Trust or other corporation, when the cost of the works is to
form part of a loan given to it by Government for the purpose

41. Major Estimate is a term applied to the estimate for a work when the sanctioned
amount of the works expenditure exceeds Rs. 50,00,000/-. This term is also applied for
the sake of convenience, to the work itself.

42. Market Rate - Used in respect of an article borne on the Stock accounts of a
division, this term indicates the cost per unit at which the article, or an article of similar
description, can be procured, at a given time from the public markets suitable to the
division for obtaining supply thereof. This cost should be inclusive of carriage and
incidental charges, and may even include a reasonable provision for wastage
and depreciation when these are inevitable

43. Minor Estimate is a term applied to the estimate for a work, when the sanctioned
amount of the works expenditure does not exceed Rs. 50,00,000/-. This term is also
applied, for the sake of convenience, to the work itself.

44. Minor Head - means the programme

45. On Account Payment or Payment on Account means a payment made, on a
running account, to a contractor in respect of work done or supplies made by him and
duly measured. Such payments may or may not be for the full value of work or
supplies; if it is an intermediate payment, it is subject to final settlement of the running
account on the completion of the contract for the work or supplies

46. Operation - Used in respect of the accounts of manufacture and workshop

transactions, this term indicates the charges incurred on the manufacture operations
connected with specific jobs.

47. Outturn - Used in respect of the accounts of manufacture and workshop

 transactions, this term denotes the value of the finished products (or of the work done, in
cases in which the articles brought are not supplied departmentally) of manufacture
operations connected with specific jobs

48. Progress - means the up-to-date quantities of work done or supplies made

49. Public Works - means civil works and Irrigation, Navigation, Embankment and
Drainage Works etc

50. In the accounts of works, this expression Quantity is used to describe the extent of work
done, supplies made or services performed, when these can be measured,
weighed or counted.

51. In estimates or cost, contracts, contractors bills and vouchers generally, rate means the
consideration allowed for each unit of work, supply or other service

52. Rate of Cost means generally the total cost of a work or supply
divided by its quantity.

53. In the accounts, Rate of Cost represents the 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.

54. Re-appropriation means the transfer of funds from one primary unit of
appropriation to another such unit

55. Recoverable Payment means a payment to or on behalf of a contractor which does not
represent value creditable or payable to him for work done or supplies made by him
and has, therefore, to be made good to Government by an equivalent cash recovery or
short payment of dues

56. Running Account is a term applied to the account with a contractor when payment for
work or supplies is made to him at convenient intervals subject to final settlement of
the account on the completion or determination of his contract

57. Sectional Officer - Sectional Officer is a non-gazetted official namely Junior

Engineer for Civil or Electrical Works, Sectional Officer of Horticulture department
who is placed in responsible executive charge or works or stores under the orders of
the Officer-in-charge of a recognized sub-division and the accounts of whose
transactions are, therefore, ultimately incorporated in those of the Sub-division

58. Secured Advance is a term applied specifically to an advance made on the security
of materials brought to site of work, to a contractor whose contract is for the
completed item of work

59. Special Officer (or Specialist Officer) - This term is applied in this Code, to such
officials of the Department as are neither Divisional Officers nor officials subordinate to a
Divisional Officer, and have no Divisional Officers working under their control

60. Storage charges mean expenditure 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, etc. and are added on a
percentage basis to the issue rate, so as to form part of the issue rate

61. Sub-divisional Officer - This designation is applied primarily to an official,

whether a gazetted officer or not, who holds the charge of a recognized sub-division
subordinate to a Divisional Officer, but when the immediate executive charge of
any works or stores has not been constituted into a regular sub-divisional charge, but
is held by the Divisional Officer himself, the latter is also treated as the sub-divisional
officer in respect of such charge. When a Divisional Officer holds the immediate
charge of a recognized sub-division 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 sub-division.

62. In the account of works and in working estimates the term Sub-head is used to describe
the sub-divisions into which the total cost of a work (or of its sub-works, if 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 or a work or sub-work, e.g. excavation, brick-work, concrete, wood work,
etc. are usually treated as the sub-heads of it

63. In the case of a large work consisting of several buildings or smaller work, or groups
thereof, the term sub-work is often applied to a distinct unit of the same, if that unit is
sufficiently large or important to kept distinct for the purpose of accounts. For example,
the outer wall, the solitary cells, the cook-houses, the jailors quarters, etc., in the case
of a large central jail.

64. In the case of irrigation etc., projects the Head Works, Main Line, each branch of a canal,
each group of distributaries relating to each branch separately, the drainage and
protective works, the Water Course Schemes, and Special Tools and Plant, all form
separate sub-works

65. This term Supervision charges is ordinarily applied to the charges which are levied,
in addition to book value in respect of stock materials sold or transferred and are intended
to cover such items of the expenditure incurred on the store as do not enter their book value.

66. The term Suspense Accounts is applied primarily to certain heads of account, falling
under the minor head Suspense of a major head of expenditure, which are
reserved for the temporary passage of such transactions as must at once be taken to the
account of the sanction or grant concerned, but cannot be cleared finally either because
the relevant payment, recovery, or adjustment is awaited, or because it is necessary to
keep an effective watch over the values of any stock materials, until their final disposal.

67. The charges under a suspense account are taken in enhancement of the charges under the
major head of expenditure concerned, and the receipts, in reduction thereof. (For
Suspense Accounts within the accounts of Works)

68. The term Takavi Works denotes works of construction or maintenance relating 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
69. The name Technical Sanction is given to the order of competent authority
sanctioning a properly detailed estimate of the cost of a work of construction or repair
proposed to be carried out in the Public Works Department. Ordinarily, such sanction
can only be accorded by Government in the Public Works Department or by such
authorities of the Department to whom the power has been delegated by Government.
Sanction accorded to a work by any other department of Government is regarded merely as
an administrative approval of the work

70. Voted - means expenditure flowing from Consolidated Fund of India duly voted by
Parliament

71. The name Water Course is given to a channel for the supply of water from an
irrigation work, which falls under the definition of the term as given in the Canal
Act applicable to the area concerned. The definition given in the Northern India
Canal and Drainage Act of 1873 is 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.

72. The term work when by itself, is used in a comprehensive sense and applies not only
to works of construction or repair, but also to other individual objects of expenditure
connected with the supply, repair and carriage of tools and plant, the supply or manufacture
of other stores, or the operation of a workshop

73. Works Expenditure and Works Outlay - These terms are used to indicate
respectively the expenditure, and the capital charges, on the special services connected
with the construction, repair and maintenance of work. The charges falling under
these categories 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 not taken to final heads of account but
kept under one of the suspense accounts
 CLASSIFICATION OF TRANSACTIONS

1. Central Public Works Department executes primarily works of all classes i.e
Public Works Buildings required for all Civil departments of Government, except such
works as are vested in, or delegated in terms of the provisions of General
Financial Rules,2005 or transferred to the administration of the departments
concerned, or entrusted for execution to a State Government or the Military Engineer
Services, Defence, Postal, Telecommunication or Railway works may also be entrusted to
the Department, either occasionally or as a standing arrangement, and at times works of
other departments or Government and Non-Government works may also have to be
undertaken.

Note 1:- Besides the foregoing, petty services such as the manufacture or supply of
stores are also undertaken by Divisional Officers.

2. The general principles to be followed in the classification of Public Works expenditure are
laid down in rule 29 of Government Accounting Rules, 1990 and notes under major
head 2059 and 4059.

Rule 29 is reproduced below:-

As a general rule, the classification of transaction in Government accounts, shall

have closer reference to the function, programme and activity of the Government and
the object of the revenue or expenditure, rather than the Department in which the
revenue or expenditure occurs. This principle is, however subject to such exceptions as
may be authorized specially in any individual case or class of cases e.g receipts
representing Interest are shown under 0049-Interest Receipt and expenditure on the
maintenance and repairs of the non-residential buildings under the administrative
control of the P.W.D are shown under the Major Head 2059-Public Works irrespective
of the functions to which they relate. Important general orders governing classification
of Pay and Allowances (including travelling allowances) of Government servants,
expenditure on Civil Works, Contribution made by or to the Government, refund of
revenue, shall be issued by Government from time to time.

3. Transactions relating to the charges and receipts connected with the services
pertaining to Public Works of Government other than works referred to below, are
adjusted finally in the accounts of Divisional Officers against the provision of funds
therefore, placed at their disposal. Transactions connected with the services for other
Government Works are not so adjusted finally, but pass eventually out of the accounts of
Divisional Officers for incorporation in the accounts of the departments and Government
concerned. Outlay on non-Government works is charged against the deposits received
therefore.

(i) Works of the Posts & Deptt. Of Telecommunication or Broadcasting and other
quasi-commercial departments and undertakings. Works pertaining to
Forest, Salt, Lighthouse and Mints debitable to grants controlled by these
departments.
 (ii) Works connected with the conservation of ancient monuments which
are debitable to the Archeological Department.
(iii) Works connected with the construction and maintenance of civil aerodromes.

Note 1 - If an Administration executes, on behalf of another Administration, a

Public, the necessary funds are usually placed at its own disposal.

Note 2 - When a Division undertakes a service on behalf of another

Division or supplies material to another Division, inter-Divisional
settlement is resorted through Advance Payment by the Indenting
Division.

Note 3 - Operations undertaken in the manufactories and workshops of a division

on behalf of other divisions, departments, Governments, local bodies or
individuals are treated as operations of the division in the first instance,
but the entire cost is ultimately recovered from the party concerned.

4. In all cases the primary accounts of these transactions should be kept, even
though the ultimate cost of the transactions may not have to be brought to account
finally in the books of the Divisional Officer

5. The transactions of Public works officers may be grouped under the heads indicated
below:-

Expenditure heads: For charges adjustable finally in the accounts of Divisional

Officers i.e 2059-Public Works, 2216-Housing, 4059-
Capital Outlay on Public Works, 4216-Capital Outlay on
Housing etc.
Revenue Heads: For revenue receipts creditable finally to Government in the
accounts of Divisional Officers i.e 0059-Public Works, 0216-
Housing etc.
Remittance Heads: Receipts as well as payments for cash, stores or other
values received from or paid to or on behalf of other
departments or Governments i.e. 8782- Cash Remittances
and adjustments between officers rendering accounts to
the same Accounts Officer
Suspense and Deposit Heads: For certain receipts and payments held in suspense or
Deposit pending clearance, by payment or recovery
(as the case may be) in cash or otherwise. The
suspense accounts for transactions of this group
are treated either as heads subordinate to the
expenditure heads or as Independent heads of account
or as subheads in the accounts of works, as will be
explained in, later chapters
6. The transactions under each of these groups are further sub-divided for purposes of
accounts. In the case of Expenditure and Revenue Heads, the main unit of
classification is known as the Major Head, and the further divisions of it as Minor Heads
 each of which has a number of subordinate heads known as Sub-Heads. The Sub-Heads
are further divided into Detailed Heads and Detailed Heads are further divided into
Object Heads. Sometimes Major Heads may be divided into Sub-Major heads before
their further division, into minor heads

Note 1 - The Administration of the Union Territories of Daman & Diu and Pondicherry
subject to control of the Central Government, may exercise the powers of opening
of sub heads, detailed heads and object heads of account under the various Major
and Minor heads of accounts within their respective territories - Subject to
observance of conditions laid down in Note 2 below Rule 26 of Government
Accounting Rules, 1990.

Note 2 - The detailed classification of any Public Works Major Heads that may be
introduced for the booking of special expenditure, shall be prescribed by the
Central Government on the advice of the Comptroller and Auditor General of India.

Note 3 - In the case of works undertaken by the Public Works Department as a standing
arrangement for other departments, when the cost is debitable to those departments,
the prescribed classification applicable to the connected transactions is intimated by
the Pay and Accounts Officer
 Account Code Volume- III

1. The forms of initial accounts relating to the Defence, Railway and

other departments whose accounts are not kept by the CAG under Para II (2) of the Audit
and Accounts Order, 1936, as adopted by the India (Provisional Constitution) Order, 1947
shall be determined by the departmental accounting authority concerned subject to the
relevant provisions of Govt. Accounting Rules, 1990.
2. In the case of all other departments of the Central and State
Government whose initial and subsidiary accounts are compiled departmentally, the orders
and instructions contained in the relevant departmental Code, Manual or Regulations in so
fare as they provide for the forms of initial and subsidiary account kept in any department,
shall continue to be followed unless the A.G considers it necessary to replace the existing
forms or any of them by some other forms or form. In the event of any difference of opinion
between the A.G and the departmental authority concerned, the question should be referred
by the A.G to the CAG for issue of necessary directions under the provisions of Govt.
Accounting Rules 1990 (GAR, 1990).
3. Whenever the activities of a Government Department are such as to
require the maintenance of initial and subsidiary accounts not covered by the directions in
Articles 6 & 7, the forms of the accounts should be such as may be settled by the
Government after consultation with the Accountant General and subject to the previous
concurrence of the CAG.
4. For departmental purposes Public Works Officers usually divide a
detailed head into a number of Service Heads and the latter into a number of
departmental heads; but, for purposes of accounts, the single term detailed head should
be used for all divisions subordinate to a minor head.
5. In the case of Irrigation, Navigation, Embankment, Drainage and
Water Storage Works, the sub divisions into which the minor head works is divided for
departmental purposes are called sub-works and the further sub-divisions of the later,
detailed heads.
6. In the case of Irrigation and other works for which separate capital
and revenue accounts are kept the allocation of expenditure between capital and revenue
should be determined in accordance with such principles and methods as may be prescribed
by Government in consultation with the A.G.
7. In State Divisions, all transactions other than those of Railways,
Post & Telegraphs and Defence, originating on behalf of the Central Government should be
classified initially under the appropriate Central head of account but in the compiled
accounts they should be collected together under the head 8786 Adjusting Account
between the Central and State Governments.
8. Transactions originating in State Divisions on behalf of other State
Governments and those originating in Central Divisions on behalf of all State Governments,
should be classified both initially under the heads 8793 Inter-State Suspense Account
Government of _____ and finally 8786 Adjusting Account between the Central and State
Governments, Government of _____ respectively.
9. All transactions originating in a Central or State Division on behalf
of Railway should be classified both initially and finally under the head of 8787 Adjusting
Account with Railways_______
10. All transactions originating in a Central or State Division on behalf
of P & T should be classified both initially and finally under the head of 8788 Adjusting
Account with
P&T
11. All transactions originating in a Central or State Division on behalf
of Defence should be classified both initially and finally under the head of 8789 Adjusting
Account with Derence
12. The requisite adjustment against the balances of the Government
concerned, Railways, P&T or Defence,as the case may be will be made by the A.G himself
through the Central Accounts Sections of the Reserve Bank.
13. In Central Divisions such Central transactions other than those
pertaining to Railways, P&T or Defence, as are adjustable in another accounting circle
should be classified under the Exchange Account Head concerned.
14. All other remittance transactions whether originating in the division
or in another division or department of another Government, should be accounted for under
the heads 8782 Cash Remittances & Adjustments between officers rendering accounts
to the same Account Officer; 102 Public Works Remittances.
Note: Transactions on account of cheques drawn on or remittances made to treasuries
should be treated as originating at Treasuries.

15. Services rendered or articles supplied by one division to another

under the same Government will not be charged for except in the following cases;
(i) Stores: if they are issued from a Stock or Material account or if their
transfer affects a work for which a separate capital account is kept;
(ii) Other Services: if they affect the account of (a) any work for which a
separate capital account is kept (b) a work in progress, or (c) Suspense or
Deposits
16. When the cost of a service under taken on behalf of another division
of the same Government is debitable to that division, the connected receipts and charges
should be classified under the head Transfers between Public Works Offices and passed
on for adjustment finally in the accounts of the latter division.
17. Public Works revenue should be brought to account in accordance
with the classification prescribed by the CAG. Distinction should be made between Receipts
(Which are finally creditable to Government as Revenue of the department) and Transactions
(Which are represent merely such case or other value received as has either to be repaid
eventually or to be utilized to meet the cost of some service to be rendered or already
rendered or to be taken in reduction of expenditure previously incurred). Receipts of the
transactions should be credited to the debt, deposit or expenditure head concerned.
Note: If the Government deems any source of revenue not specifically mentioned in the
minor heads provided, to be of sufficient importance to justify the keeping of a
separate account of it, a detailed head for the purpose may be opened under minor
head Miscellaneous.

18. Refunds of revenue actually collected and brought to account under

0059 Public Works, 0216 Housing, 1054 Roads and Bridges or Irrigation heads,
when made in cash, should be accounted for under the minor head Deduct Refunds of
Revenue major head concerned. All other refunds of revenue, such as refunds of rents
adjusted by short assessment or short reaslisation in a subsequent month and repayments of
repayments of receipts and recoveries on capital account, should be taken as reduction of
revenue receipts or of Receipts and Recoveries on Capital Account.

19. The following principles should be observed in classifying the

expenditure between Original Works and Repairs.
 (i) Original Works should comprise all new constructions whether of entirely
new works or of additions and alterations to existing works except as
hereinafter provided; also all repairs to newly purchased or previously
abandoned buildings required for bringing them into use.
(ii) Repairs should include primarily operations undertaken to maintain in
proper condition buildings and works in ordinary use.
(iii) When a portion of an existing structure or other work, (not being a road,
road surface, road bridge, causeway, embankment ferry approach, protective
or training work in connection with a road), is to be replaced or remodeled
and the cost of the change represents a genuine increase in the value of
the property, the work of replacement or remodeling, as the case may be,
may be classified as Original Works the cost (which should be estimated
if not known) of the portion replaced or remodeled being credited to the
estimate for Original Work and debited to Repairs. In all other cases the
whole cost of the new works should be debited to Repairs.
(iv) When an existing portion of a road, road bridge, causeway, embankment,
ferry approach, protective or training work in connection with a road is to be
replace or remodeled (whether or not the change involves any
dismantlement) and the change represents genuine increase in the value of
the property, the whole cost of replacement or remodeling, as the case may
be, should be classified as New Work and the cost or value of the portion
replaced or remodeled should not be debited to Repairs.
(v) In addition to all repairs and renewals in materials similar to that pre-
existing, the following items of road work should be classed as Repairs.
a. Ordinary repairs and maintenance including surface painting
and the necessary additional of stone chips, gravel or sand,
but not including asphaltic concrete, premix asphalt
macadam, bitumen grout, bitumen semigrout, imx-in-place,
cement concrete or cement macadam;
b. Special repairs and periodical renewals; and
c. Petty and miscellaneous items of work in any material,
which are classed ordinarily as new works provided that
the works in question do not in the opinion of the competent
authority, form party of any comprehensive scheme or
project covered by a works estimate.
20. All works of Irrigation, Navigation, Embankment, Drainage and
Water storage should be classified primarily into the following two sections;
(i) Irrigation Works: This section should include Water Storage Works also.
(ii) Navigation, Embankment and Drainage Works: This section should include
receipts and charges relating to waterways, navigable cannals, embankments
and other agricultural and drainage purposes but for the general
improvement of the country or for general administrative purposes.
21. Works for either of the two classes (i) Irrigation Works (ii)
Navigation, Embankment and Drainage Works should be classified further into (1)
Productive and (2) Unproductive.
Note: When under the rules of Government a work is transferred from the productive to
the unproductive category, or vice versa, no adjustment need be made in the general
accounts in respect of past transactions but the necessary transfers may be made in
the Pro forma Accounts of the work.
22. The expenditure on work or project, which is classed as Productive
should be recorded in two sections separately for capital and revenue charges. For
unproductive works also, the arrangement should be similar where it is desirable or possible
to maintain accounts on a quasi- commercial basis. When a work of this class is too small
to justify the maintenance of a separate account on such a basis, all expenditure upon it
should be treated as a revenue charges, the work being classified as one for which no
capital account are kept. In the category of Unproductive Works should also fall
Miscellaneous Expenditure which is expenditure upon the preliminary survey of new
project and also the cost of famine surveys required for the preparation for famine
programme.
23. Non-Government works should be divided into three broad classes:-
(i) Deposit Works (ii) Local Loan Works and (iii) Takavi Works.
24. Expenditure incurred on Deposit Works should be debited against
the amount advanced by the party concerned to the extent of that amount. Any excess over
that amount and also any expenditure on a deposit work, which has been authorized by
competent authority in anticipation of receipt of money, should be classified under
Miscellaneous P.W.Advances pending recovery.
25. Expenditure incurred on District, Municipal, Cantonment and Port
Trust Fund Works may be debited to the Head 8448 Deposits of Local Funds in
cases where the balances of the fund form part of the Public Account of the Government
concerned.
26. Expenditure on a Local Loan Works including the portion of
expenditure on a joint work, which is incurred against a sanctioned loan under order of
competent authority, should be classified under the head 7601 Loans and Advances to State
Government or Loans and Advances by States and Union Territory Government, as the
case may be.
27. The transactions relating to Takavi Works should be classified under
the head Takavi Works Advances the full name of the which is 8550 Civil Avances:104
Other Advances Advances of Public Works Departments. If the amount of the
expenditure incurred by the Public Works Department is not recovered in cash by that
Department but passed on to the Civil Department to effect the necessary recovery, the
amounts may, on the authority of the acceptance of that Department, be credited to the
Takavi Works Advances by debit to the minor head Advances to Cultivators under the
head 7601 Loans and Advances to State Governments or Loans and Advances by State
and Union Territory Governments as the case may be.
28. The Public Works Stores are classified in to four classes, i.e (i) Tools
and Plant (ii) Road Metal (iii) Materials debited to works (iv) Stock.
29. The cost of the supply of all stores required as tools and plant for the
general use of the division should be debited at once to the minor head Tools and Plant
subordinate to the major head under which such charges for the division are classified.
30. The cost of special items of tools and plant, which are required not
for general purposes but for a specific work, should be debited to that work.
31. All road metal required for the maintenance of a road or section of a
road should be debited at once to the minor head Repairs (Communication) under the
major head concerned against the estimate sanctioned for the collection of it.
32. When road metal is required specially for use in the construction of
a road or other work, its cost should be debited to the estimate for such constructions.
33. In case of other materials when the purchases, are made for the
requirements of works generally, the cost should be accounted for under the suspense head
Stock, Materials purchases specially for a work should be debited to that work.
34. The cost of special tools and plant, i.e, tools plant, machinery, etc
obtained to meet the special requirements of a particular work or project and of a nature not
usually to be found in the general stores of the State or Administration, should be treated as a
direct charge to hat or project.
35. In the Public Works accounts contributions made to local bodies
whether in cash or in the shape of work done by the Public Works Department on their
behalf, should be debited to the minor head, Grant-in-Aid under the major head 2059
Public Works or 2701 Major and Medium Irrigation Non Commercial 2711 Flood
Control 3075 Other Transport Services respectively according as the contribution is
made by the Civil Works or Irrigation Branch of the Public Works Department.
36. When the Public Works Department entrusts to the agency of a
District Board or other local body, the maintenance of Government buildings or roads
without transferring the property to the local body, the payment made to it on this account
should be debited to the estimate of the maintenance of the work and not classified as
Grant-In-Aid.
37. When works already constructed or land already purchased are
transferred, free of charge, to local bodies, no re-adjustment of the accounts of cost should
be made unless Government otherwise directs.
Note: This direction shall not apply to Irrigation, Navigation, Embankment and Drainage
Works (Commercial)
38. Suspense transactions should be classified under the minor head
Suspense of the major head of expenditure concerned, unless they required to be taken
to the accounts of works.
39. When materials are received from a supplier or through Indian
Supply Missions abroad and from another division or department, their values should be
credited to Purchases : -
(i) Immediately on their receipt, if they have been received for a specific work,
the cost may be included at once in the accounts of the work
(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.
40. When the actual value of the materials is not known, an estimated
figure should be adopted, any difference being adjusted, as soon as known, by a plus or a
minus credit to Purchases, as the case may be.
41. When the price of the materials is paid or adjusted by transfer, the
payment should 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 debited to Stock or to the work concerned.
42. All expenditure connected with the acquisition of stock materials
and all manufacture operations and the expenditure incurred on storage should be debited to
the account head Stock.
43. The value of materials issued to works, sold, transferred, or
otherwise disposed of should be credited to head of account Stock
44. The manufacture transactions should be classified in accounts as
follows:-
(i) Operation charges should be shown as receipts of Stock under the sub head
Manufacture charges representing value of Stock material issued to
manufacture being treated simultaneously as issues of Stock under the sub
heads concerned.
 (ii) All Outturn should first be brought formally on the Stock account, by credit
of its value to Manufacture and the simultaneous exhibition of the
articles as receipts of Stock under the sub heads concerned.
45. When land is acquired for extracting road metal primarily intended
for:-
(i) the maintenance of an existing road, or
(ii) the construction of a new road or the raising in class of an existing road.
46. The following principles of classification should be followed in
adjusting the charges connected with the land and quarries
(i) When the charges do not exceed Rs.1000 or such other limit as may be
prescribed by Government in consultation with the A.G, the amount should
be debited direct to Repairs or to Original Works
(ii) When the charges exceed Rs.1000 or such other limit as may be prescribed
by Government in consultation with the A.G, and the road metal is
required for the maintenance of 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.
(iii) When the charges exceed Rs.1000 or such other limit as may be prescribed
by Government in consultation with the A.G, and road metal is required
for the construction of a new road or the raising in class of an existing
road, a proper portion of the cost should be debited direct to the
original work concerned. Any balance should be debited to the sub head
Land and Kilns, etc of the Stock Account, and thus sub head should be
cleared eventually be debit to Repairs.
47. Transactions recorded under the head Miscellaneous
P.W.Advances should be divided into the following classes:-
(i) Sales on credit
(ii) Expenditure incurred on Deposit Works in excess deposits received or
in anticipation of receipt of money
(iii) Losses, retrenchments, errors, etc
(iv) Other items
Note: No charges should be debited to this head on the ground of absence or insufficiency
of sanction or appropriation except as provided in item (ii)
48. When stores of any kind are sold on credit, their value (plus, if
recoverable the Supervision charges) should be debited to Miscellaneous P.W.Advance under
the sub head Sales on Credit, so that
(i) the accounts of Stock or works from which the Materials are issued may
be kept correctly, and
(ii) the recovery of the value from the local body or individual concerned
may be watched through the regular account
49. Under the heading Losses, retrenchment, errors, etc should appear
the following:-
(i) Deficiencies in cash or stock
(ii) Actual losses of cash or stock
(iii) Errors in accounts awaiting adjustment, and
(iv) Retrenchments and losses of other kinds recoverable from Government
Servants
50. The head Other items should be used for all debits, the allocation
of which is not known or which cannot be adjusted until recovery or settlement is effected or
write-off ordered. The following are cited as examples:-
 (i) Debits, the classification of which cannot be determined at once,
(ii) Recoverable debits not pertaining to the accounts of a work, and
(iii) Recoverable outstanding pertaining to works, the accounts of which are
closed.
Note:- The share of municipal taxes paid by Government on behalf of tenants of
Government buildings should be debited to Other items head pending recovery.
51. Direct outlay on the jobs executed in a workshop should be passed
through the suspense head Workshop Suspense.
52. On the completion of a job in a workshop, all outstanding charges
on it should be debited, as soon as possible, to the head concerned, but in cases where this
cannot be done, the unadjusted amount should be transferred to the Miscellaneous
P.W.Advances pending settlement.
53. All recoveries of expenditure appearing in the accounts of Public
Works offices should be treated as revenue receipts and not as minus expenditure.
54. Recoveries in respect of over-payments made during the current
year should be adjusted ordinarily by deduction from the current years charge under the
detailed head previously over-charged.
55. 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 receipts in the first instance and classified as Receipts
and recoveries on Capital Account, the necessary transfer at the end of the month being
made to the capital major head of expenditure in a lump sum.
56. Recoveries under stock and other suspense accounts and recoveries
of expenditure upon works in progress should be treated reduction of gross expenditure.
57. Recoveries on account of establishment and tools and plants charges
be treated as follows:-
(i) Recoveries of establishment charges at percentage rates should be adjusted
by deduction from expenditure under the minor head Establishment.
Recoveries for works carried out by one Government on behalf of another
should be treated as revenue receipts unless the recoveries relate to
expenditure previously debited to capital head in which case the credits
should be adjusted in reduction of expenditure of the capital major head
concerned.
(ii) Recoveries of tools and plant charges at percentage rates:- Recoveries from
other Departments of the same Government should be adjusted as reduction
of expenditure under the minor head Tools and Plant. In the same was
recoveries relating to expenditure previously debited to a capital head of
account should be treated as reduction of expenditure. All other
recoveries should be treated as revenue receipts under the major head
concerned.
(iii) The pro-rata shares calculated at the end of the year should be treated as
reduction of expenditure under the minor heads Establishment and Tools
and Plant, respectively, of the major head to which the total charges were
debited in the first instance.
58. Recoveries of outlay on water-courses, other than those treated as
Takavi works which are made by a general levy whether for a specified or indefinite period
should be treated as follows;
 a. When the actual recoveries are to be set off against the
outlay:- As receipts on capital account of the project, if the levy takes the
form of a lump sum recovery of cost in one or more years.
b. When the actual recoveries are not to be set off against
the outlay:- As revenue receipts of the project, if the levy takes the form of
an enhancement of revenue, the exact classification being determined by the
form in which the recoveries are made.
Note: Recoveries of outlay on water courses, where such recoveries have to be set off
against the outlay, may at the discretion of Government be taken in reduction of
expenditure under the sub head Water Courses
59. Recoveries on account of the cost of audit and accounts: The
recoveries
a. When they are made in connection with work done for
Railways, Defence Posts and Telegraphs and other departments of the
Central Government should be treated as reduction of expenditure under
2016 Audit.
b. In all other cases such recoveries should be adjusted as
receipts under the minor head 110 Fees for Government Audit
subordinate to the major head 0070 Other Administrative Services
60. The following transactions should be classified under the head
Public Works Deposits
(i) Cash deposits of subordinates as security
(ii) Cash deposits of contractors as security
(iii) Deposits for work (other than Takavi Work) to be done
(iv) Sums due to contractors on closed accounts and
(v) Miscellaneous deposits
Note: (i) Deposit for Takavi works should be classified under the head 8550 Civil
Advances, 104 Advances Takavi Works Advances
(ii) The head Miscellaneous Deposits should also accommodate, until clearance,
all items of receipts, the classification of which cannot be determined at once, or
which represent errors in accounting awaiting adjustment.
61. Percentage deduction for Security Deposit made from
contractors bill should be credited to the head 8443 Civil Deposit 108 Public Works
Deposits Cash deposits of contractors.
Note: When the security is exacted by with holding from payment the required percentage
of the value of work actually measured and passed, the amount so withheld may
appear in the suspense account Contractors Other Transactions of the work
concerned.
62. The expense attendant upon the necessary examination of the soil
for the foundation of works ordered by competent authority should be treated as outlay on
works and not as a contingent charge.
63. Municipal or other rates and taxes on public buildings residential or
non-residential, when debitable to the Public Works Department should be treated as
expenditure on repairs and debited to the maintenance estimates of the buildings concerned.
64. Every payment made to a member of the work-charged
establishment, whether on account of his wages or in recoupment of actual traveling
expenses should be debited to the work on which he is employed.
65. The following transactions recorded in the initial cash and stock
accounts, should be classified as indicated below
 Cash from Treasury: A cheque drawn to replenish the cash chest should be debited to this
head in the Cash Book, and per contra the amount of cheque should
entered in once, as cash received, under the same bead, a chque
drawn in favour of self being cash even though not cashed at once.
Transfers within Division: Remittances of cash and stock by one accounting office of
the division to another should be debited or credited to this
head when the remittance is actually made or received.
66. An account of their cash transactions should be maintained in the
Cash Book, Form PWA 1 by all Government Servants authorized, as a regular arrangement,
to receive money on behalf of Government.
67. The Cash Book should be treated as one of the most important
accounts records of the department, the detailed instructions given in the notes on Form
PWA 1 should be observed strictly in practice by all concerned.
68. The Cash Book should be balanced in the date prescribed for closing
the cash accounts of the month, but when the transactions are numerous, a weekly or daily
balance is recommended.
69. The details of the actual cash found at the monthly counting should
be recorded in Form PWA 2 and a certificate of the reconciliation of the book balance with
the actual one recorded below the closing entries of the month.
70. Whenever, on the contents of the cash chest being counted the
balance as per Cash Book is found to be incorrect, it should unless the error can be detected
and set right at once, be rectified forthwith by making the necessary receipt or payment entry
(i) To cash found surplus in chest under Public Work Deposit or
(ii) By cash found deficit in chest under Miscellaneous P.W.Advances as
the case may be.
71. An account of imprest cash should be kept in duplicate by the
imprest holder in Form PWA 3 Imprest Cash Account in accordance with the directions
given in that form.
72. When a disbursing officer makes a remittance to a subordinate office
to enable him to make a number of specific petty payments on a Muster roll or other
voucher, which has already been passed of payment, the amount remitted should be treated
as a Temporary Advance and accounted for in Form PWA 3. The account of a
Temporary should be closed as soon as possible.
Note: This rule shall apply also to cash taken out of the chest by the disbursing officer
himself to make payments at a distance.
73. The four classes into which the Public Works Stores are classified
should be divided into two distinct categories as shown below.
i. Stores debited to final heads
(a) Tools and Plant
(b) Road Metal
(c) Materials debited to works
ii. Stores debited to Suspense
(d) Stock
74. The account of the stores which debited to final heads will be kept
in such forms and such manner as may be prescribed by Government wit the object of
controlling their balances until the stores are disposed to finally either by consumption on
works or otherwise.
75. The accounts of the stores debited to Suspense should be kept in
accordance with the stock accounts.
76. In all cases, the initial records of the detailed account or
measurement of all materials of the stores, received the cost of which has to be paid for or
adjusted by book transfer in the accounts of the divisions, should be kept in the
Measurement Book.
77. The stock account should be divided into the following sub: (1)
Small stores (2) building Materials (3) Timber (4) Metal (5) Fuel (6) Painter Stores (7)
House Fitting (8) Miscellaneous (9) Land & Kilns etc (10) Manufacture and (11) Storage.
Numbers (1) to (8) may be replaced locally be other suitable heads, if necessary.
78. All transactions of receipts and issued (in quantities only) should be
recorded by each officer authorized to receive and issue stock on behalf of Government in
Register of Stock Receipt Issues Form PWA 4.
Note: These registers need not be kept in cases where a detailed account of any particular
kind of stock 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.
79. The receipt and issue transactions of the entire sub division, as
entered in Register of Stock Receipt Issues Form PWA 4, the divisional office should
abstract monthly in a single Abstract of Stock Receipts(Form PWA 5) and in a single
Abstract of Stock Issues (Form PWA 6). 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.
80. The general account of receipts, issues and balances of the suspense
head Stock for the entire division should be kept in the Suspense Register.
81. Sub Divisional and divisional offices will keep subsidiary
Registers of Stock, the objects being to effect a periodical reconciliation, after verification,
of the quantity accounts with the general accounts and to revise the Issue and Storage rates
fixed by competent authority.
82. 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, should be
set right by the Sub-Divsional Officer.
83. Corrections of errors discovered after the accounts are closed,
should be made, when permissible
(i) by entries of value (without quantities) in the Stock accounts of the
current month when no change is to be made in the head of the account
affected, and
(ii) by transfer entries in other cases.
84. Other corrections which may be necessary as the result of stock-
taking or periodicall revision of rates or declaration of stores as unserviceable should be
effected in the following manner:-
(i) Both in quantity and value accounts, all additions to quantities should be
treated as receipts, and reduction therein as issue a suitable remark being
made in the entries in Forms 5 and 6. These entries must be made as soon as
differences in quantities come to notice, but in the case of material to be
declared unserviceable, no adjustment should be made until receipt of
orders of competent authority.
 (ii) The net surplus or deficit resulting from the periodical revision of rates
should be adjusted by making suitable value entries, without any correction
in quantities in the Abstract of Receipts and Issues as the case may be.
85. The value of stores found surplus should be credited at once as a
revenue receipt or a receipt on Capital Account as the case may be.
86. The value of a deficit should not be debited to final heads but kept
under Miscellaneous P.W.Advances pending recovery or adjustment under orders of
competent authority.
87. When the loss is declared to be irrecoverable and its write-off
ordered, a transfer entry should be prepared to clear the Head Miscellaneous PW Advances
by debit to
(i) the works for which the stores were collected specially, 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 consideration of the objects
for which the stores were stocked.
88. No correction should be made in the accounts in respect of stores
declared to be in excess of requirements.
89. Transfer Entries, that is entries intended to transfer an item of receipt
or charge from the account of a work in progress or of a regular head of account to the
account of another work or head should be made:-
a. in order to correct an error of classification in the original accounts
b.in order to adjust, by debit or credit to the proper head of account (or work),
an item outstanding in a suspense account or under a debt head;
c. in order to respond to a remittance transactions, if the corresponding debit or
credit to the remittance head has not appeared already in the accounts.
90. Transfer Entries should be made in order to bring to account
certain classes of transactions, which do not pass through the cash or stock account.
Examples:
(i) For credit to Purchases on account of materials received for works
from sources other than stock
(ii) For credit to Public Works Deposits on account of balances due to
contractors on closed account
(iii) For credit to Revenue heads on account of revenue not recovered in
cash
(iv) For original debits or credits to Remittance heads based on transactions
not appearing in cash or stock account; eg: transfer of Tools and Plant
to another division, department or Government when the value is
recoverable from them
(v) For credit to the heads concerned of the several percentages leviable
under the rules, e.g. those on account of supervision (when not
recovered in cash), establishment, tools and plant and workshop
charges.
91. For every transfer entry either a Transfer Entry Order should be
prepared in Form PWA 7 or an order recorded on another document (eg: Survey Report,
and Final Bill of a contractors closed account placed under Public Works Deposit)
which sets forth all the necessary particulars.
Note-I: In cases in which submission to the A.G of the Transfer Entry Order with
the Monthly Account, is not required the necessary order, if not initiated
 by a Sub Divisional Officer, may be signified by the Divisional Officers
initials against the entry in the Transfer Entry Book.
Note-II: A single transfer entry may cover a number of adjustments and corrections
provided that all necessary particulars are set forth in respect of each.
92. A Transfer Entry Order may be initiated by the Sub Divisional
Officer and should be so initiated by him in cases, which come within his cognisance.
93. All Transfer entries, which have been approved for action, should be
registered in the Transfer Entry Book, Form PWA 8 maintained in the Divisional Office.
94. Except in the following cases, revenue should not be credited to the
head concerned until it is realised.
a. Supervisions charges on sales of stock on credit
b. Sale proceeds of articles of tools and plant, which are creditable
under the rules of Government to the minor head Recoveries of
expenditure by debit to Miscellaneous P.W.Advances
95. All revenue receipt of the division should be classified and
abstracted in a Register of Revenue Form PWA 9 maintained in the Divisional Office.

96. Revenue Receipts from Irrigation, Navigation, Embankment or

Drainage project etc., works realised to Civil Department and paid direct in to treasuries
under rules of Government will be brought to account to the credit of the revenue heads
concerned direct on the books of the Accountant General without being passed on to the
Divisional Office for adjustment.
97. The amounts realized by deduction from pay bills cashed at
treasuries subordinate to the same Accountant General as the Divisional Officer, will be
credited by the Accountant General direct in his books to the revenue heads concerned.
98. Expenditure on the construction or maintenance of a work may be
divided broadly into two main classes, viz
a. Cash and
b. Stock charges.
99. In addition to the charges falling under the main classes there are
other transactions affecting the cost of work. For example, there may be charges incurred in
other divisions, departments or Governments, materials received from them or services
rendered by them, or there may be cash receipts such as are taken in reduction of
expenditure.
100. In the case of certain works, there are departmental charges, known
as Establishment, Tools and Plants and Audit and Accounts Charges, which are levied
on those works under the rules of Government and included in the cost of those works.
101. All transactions pass into the general accounts of the division are
incorporated in the accounts of the State. As, however, the units of classification adopted in
the general accounts in respect of expenditure are the heads of account not designed to
correspond with individual estimates for works, or contract accounts, separate accounts have
to be maintained in sub divisional and divisional offices for recording (i) the cost of
individual works and (ii) the transactions of individual contractors. These are known as
Works Accounts.
102. Detailed Records are Muster Rolls, Measurement Books, Bills
and Vouchers, etc.
103. An account of Labourers employed daily on each work, the amount
of wages due to each and the amount paid and left undisbursed during the month, should be
kept in a Muster Rolls
104. A Muster Roll need not be kept in exceptional and urgent cases,
such as urgent silt clearance of canals or the closing breaches, where labourers are
employed casually for short periods.
105. A detailed account of actual measurement in quantities of work done
otherwise than by daily labour or on lump sum contracts and all supplies should be kept in a
Measurement Book.
106. Measurement Books may not be used in cases where, under the rules
of Government, standard measurement books of buildings are maintained in order to
facilitate the preparation of estimates for periodical repairs and are utilized for the purpose of
preparing contractors bills for such repairs.
107. All payments to members of work-charged establishment and to
contractors and suppliers will be detailed in bills and vouchers drawn up on such forms and
according to such methods as the Government may prescribe in consultation with the A.G.
108. A separate running account should be maintained in respect of
each contract. Transactions relating to two or more separate parts of the same, working
estimate for which separate works abstract are prepared, should also be appear in
separate running accounts.
109. Issues of materials to works, whether from stock or by purchase,
transfer or manufacture, shall be divided into two classes.
a. Issues to Contractors and
b. b. Issues Direct to Works
110. In all cases materials issued direct to a work should, as soon as
received, be brought to account as indicated below.

Sl.
Source of receipt of material Head of account to be credited
no
1 Stock (including Manufacture) Stock
2 Transfer from another work Work concerned Adjustment of
3 Transfer from another division cost - by special
Purchases
department or Government TE in Form
4 Suppliers Purchases PWA 7
5 Obtained through the India supply
Purchases
Mission London/ Washington
6 Indian Charges on Head concerned Cash account

111. In the case of materials received direct from suppliers full details
of the articles received should at the same time be entered in the measurement book, with the
full name of the work as entered in the estimate.
112. When materials are issued direct to a work their cost should either
be treated as a final charge or debited to the suspense head Materials in the accounts
of the work.
113. When the suspense head Materials is used, a detailed account of
materials issued to, or returned from, the work will be kept in order that the total issues of
each kind of materials may be watched with reference to the estimated requirements.
114. If any surplus materials at site of works are transferred to works in
progress or brought on to stock account, their value should be credited to the work to
 which they were issued originally and debited to the work to which they are transferred
or to the stock account as the case may be.
115. The cost of carriage of stock materials to site of work, and of all
carriage charges in connection with the movement, from place to place, of other materials
issued to or provided specially for a work should be debited direct to the account of the
work.
116. When surplus materials are returned from a work to stock, the cost
of carriage should be borne by the work but if they are transferred to another work, the
charges may be debited to either work as may be equitable.
117. Incidental charges, connected with the movement of materials
issued to or provided specially for a work or returned from a work should be adjusted in the
same way as the cost of carriage.
118. In all cases the places from and to which materials are conveyed, the
distance, the quantity and the approximate weight should be stated clearly in the payment
vouchers.
119. An account of all the transaction s relating to a work during a
month, whether in respect of cash, stock or other charges should be prepared in Works
Abstract Form PWA 10.
120. Percentage charges on account of Establishment, Tools and Plant
and Account and Audit, levied on works expenditure, should not be shown in Works
Abstracts and Registers of Works, though they are included eventually in the cost of
works.
121. Miscellaneous charges of a general nature, which do not pertain to
any sub-head in particular, should be treated as separate sub-heads, e.g Work-Charged
Establishment, Contingencies, etc.,
122. If any part of a work is pulled down and rebuilt to any serious
extent, the extra charges for construction should be debited ordinarily to the sub head
concerned unless they are recoverable from the contractor under the terms of his agreements.
But if the amount involved be so large as to after seriously the cost or rate of the sub head, it
should be debited to the sub head Contingencies or, with the sanction of competent
authority, to a new sub head additional to the original sanctioned sub heads of the estimate.
123. If any receipts or recoveries are credited under the rules to the
account of a work of which accounts are kept by sub heads, a special sub head should be
opened in the Work Abstract for the reception of all such credits.
124. In Works Abstract Materials is for the record of the cost of
materials issued direct to work
125. In Works Abstract Contracts-Advance Payments is for the
record of advance payment and of their recoveries.
126. If a contractor delays receiving final payment for more than one
month after his final bill has bee passed, the account of the work as passed on the bill should
be incorporated in the Work Abstract, and the balance due to him should be removed from
the account of the work by credit to the head Public Works Deposits to the dealt with
the thereafter under the rules of Government.
127. If the final account of a contractor shows that he has already been
overpaid or that the account, closes with a balance due by him and if an immediate recovery
is not practicable, the balance should be removed from the Works Abstract by debit to the
head, Miscellaneous P.W.Advances.
128. If any wages of labourers remain unpaid, after the completion of
work, the accounts of the work may be kept open for a period of one month, which may be
extended to three months at the discretion of the Divisional Officer. Thereafter the accounts
 of the work should be closed, the balance under the suspense head Labourers being left
unadjusted. If unpaid wages of labourers are claimed and paid subsequent to the closing of
the accounts of work, the accounts of the work may be re-opened at the discretion of the
Divisional Officer.
129. The Works Abstract should be prepared in the Sub-Divisonal office
in the first instance. It should be posted day by day from the Cash Book and the connected
bills of contractors and suppliers, cash refunds and readjustment of final charges being
posted as minus entries.
130. A permanent and collective record of the expenditure incurred on all
works carried out during a year should be maintained in Register of Works, Form PWA 12
& 13. (These registers should be posted monthly from Work Abstracts).
131. The maintenance of a register, in Form PWA 13, for petty works for
which the estimate, accounts and completion reports are prepared on a single form
prescribed by Government is optional.
132. Before the date of submission of the monthly accounts to the A.G,
the posting of the Registers of Works should be completed and the registers should then be
laid before the Divisional Officer for review.
133. If the transactions of a division are very large, the Divisional Officer
may allow an extra period of a few days for the completion of the Registers of Works, but
the submission of the monthly accounts to the A.G and the completion of the Works
Abstracts should not be delayed on this account.
134. The accounts of annual maintenance estimates should be closed in
the month fixed by Government concerned, as the last month of the working year for the
purpose.
135. If any exceptional case, any work remains to be done and, it is
proposed to carry it on to completion, action should be taken as described below.
a. The expenditure incurred in the next working year should
be treated as expenditure against the annual maintenance estimate for that year.
b. The Suspense accounts of the work should be closed in the
last month of the working year, by transferring the balances of all those accounts
to the general suspense account Public Works Deposits or Miscellaneous
P.W.Advance as the case may be, which should be relieved in the following
month by re-transferring the balance to eh account concerned in the working
year. All unspent liabilities and assets should then be treated as the pertaining to
the next working years estimate.

Note: In the case of Takavi Works, ordinary maintenance and repair works
should be considered as completed on the 31st October each year.
136. The accounts relating to contracts should be kept in the
Contractors Ledger, Form PWA 14 a separate folio or set of folios being reserved for all
the transactions with each contractor for whom a personal account is maintained.
137. Except in the following cases, a personal account should be opened
in the ledger for every contractor, whether or not a formal contract has been executed.
a. If the work or supply entrusted to him is not important and
payment is made to him except on a First and Final Bill on completion of
the work; if any materials are issued to the contractor or any payment are
made on his behalf, a ledger account should be opened.
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.
138. Security Deposits of contractors may not be shown in the Contract
Ledger
139. Deduction from contractor bill for one work, which is creditable to
another work, two separate entries may be made in the contract ledger, i.e one for payment/
issue of material etc., and another for recovery.
140. If a petty contractors account has to be removed from the combined
ledger head Petty contractors account 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 personal
accounts as credits and debits.
141. The ledger accounts should be closed and balanced monthly.
142. When materials are manufactured departmentally, either for the
general requirements of works or for a particular work, a separate account, called a
Manufacture Account, should be kept of the transactions connected with each manufacture
under a distinct sub-head Manufacture of the suspense head Stock.
Note: The accounts of road metal digging are not treated as manufacture accounts, but
the charges connected with land and quarries acquired (Land, Kiln etc)
143. The detailed accounts of the expenditure on a particular manufacture
process should be maintained in the same way as the accounts of a work and, in addition, an
account should be kept of the quantities and values of the products of the manufacture. The
two sections of the accounts are known respectively, as the Operation and the
Outturn accounts.
Operation :

Operation is the expenditure incurred in connection with the manufacture of an article or a

job (say, bricks, or RCC etc). This is a terms used in Manufacture Accounts and
workshop Accounts. This includes direct materials, cost of labour and other general and
indirect expenditure in connection with manufacture.

Out-turn:

Out Turn is also a term used in Manufacture Accounts and Workshop Accounts. But it
represents the value of the finished products derived from the Manufacture or Workshop.

144. When the land, kilns, plant, etc., acquired for departmental
manufacture operations are leased to a contractor of the division or other person, the rent
recovered should be credited to this special account and not to Revenue.
Operation Accounts
145. The values of the manufactured articles and of the surplus materials
sold or otherwise disposed of should be credited to a Manufacture Account, i.e Out-turn
Accounts.
146. A detailed outturn account for each month should be prepared in
Form PWA 15, Outturn Statement of Manufacture, and should be attached to the Works
Abstract for the operation.
147. The record of the monthly transactions concerned with manufacture
operations should be kept in the divisional office in a separate Register of Manufacture,
Form PWA 16, instead of the ordinary forms of the Registers of Works.
148. The accounts of manufacture operations should not remain opened
indefinitely. If the operations are seasonal, the accounts of each season should be kept
separate and closed as soon as the operations are closed. In cases in which operations are
continuous, the accounts should be closed periodically or at least once a year.
149. Before the accounts are closed, the difference between the
operation and outturn should be adjusted under the orders of competent authority. If the
orders have effect of enhancing lowering the value of the outturn, adjustment should be
made by suitable entry in the Outturn Statement Form PWA 15, in other cases, the loss or
gain should be taken to the expenditure or revenue head concerned by a regular transfer
entry, which will effect Operation account only. In all the above cases, the total
Operation and Outturn should equal each other when the Manufacture Account is closed.
150. The entry of adjustment of enhancing lowering the value of the
outturn made in the Outturn
Statement Form PWA 15
151. A detailed account of the transactions relating to the suspense heads
Purchases, Stock, and Miscellaneous P.W.Advances should be maintained in the
Divisional Office in a Register called the Suspense Register, Form PWA 17. (The
account of the debit head Public Works Deposits should also be kept in the same
form).
152. In respect of items relating to deposit works, which are accounted
for in details in the schedule of Deposit Works, a single entry for the monthly transactions
relating to such works should be made both in the Deposit and the Suspense Register as
the case may be.
153. As the detailed accounts for individual transactions relating to Stock
are kept in Form PWA 4 to 6, the monthly totals only in respect of each sub-head of stock
should be posted in the Suspense Register, the transactions of the several sub-divisions
being detailed as separate items and the totals of all sub-divisions as another.
154. The recorded expenditure on a job should be removed from the
suspense head only when, and to the extent that, an adjustment is effected against the deposit
received or against the service or other head concerned. This removal should be 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.
155. In the accounts for March each year, the outstanding items in the
Deposit Register and the Suspense Head Purchases, which under the rules of
Government are to be treated as lapsed, should be cleared by recovery of cost, should not be
removed from the account of such an item, should be treated as refund of receipts under the
head to which the item was credited and the repayment should be noted in the deposit or
Suspense Register against the entry for its credit to Government.
156. The balance under the sub-head Storage of the Suspense head
Stock outstanding at the end of the year should also be adjusted finally as a surplus or
deficit, as profit or loss on stock, according as it is a minus or plus balance, and should not
be carried forward to the following year.
157. Items or balances under the suspense head Miscellaneous
P.W.Advances which becomes irrecoverable should not be removed from the amounts until
a competent authority has sanctioned their being written off.
 Workshop Accounts

158. Larger workshops, with special plant or machinery should be treated

as separate sub-divisions, or divisions, for account purposes. When such workshops are of
the character of quasi-commercial undertakings, the system of accounts shall be that
prescribed locally for similar undertakings.
159. When the workshops run mainly for departmental purposes, the
accounts should be kept in accordance with the general directions.
160. All direct charges pertaining exclusively to any job should be
debited at once to the accounts of that job under the suspense head Workshop Suspense
and those of a general nature should be treated, in the first instance, as general charges and
apportioned subsequently amongst the jobs concerned in accordance with a definite
procedure.
161. In the case of jobs of all classes, the cost of operations should be
cleared or adjusted in transfer, as the case may be, month by month, but in the following
cases the accounts of a job may be settled once a year in March, or in an earlier month if the
job is completed earlier;
(i) When the total cost during the year is not larger than Rs.500 or any other
limit that may be fixed by Government in consultation with the A.G
(ii) When the monthly settlement of account is inconvenient to the indenting
division or department
162. In addition to the direct charges mentioned to the account of each
job may be debited, not through the Workshop Suspense account but directly under the head
of account concerned, suitable percentages to cover the indirect charges determined by
Government. The following are the examples of the charges usually levied;
(i) Supervision charges
(ii) Interest on the capital cost of buildings, plant and machinery
(iii) Maintenance charges of buildings, plant and machinery
(iv) Depreciation of buildings, plant and machinery
(v) Establishment charges (including the percentage fixed by the Central
Government for Audit and Accounts Establishment).
(vi) Profit
Note: The percentage realized on account of establishment charges should be treated as
reduction of expenditure or as revenue receipts, as the case may be. All other
percentage should be treated as revenue receipts.

163. Proforma accounts of each workshop will be prepared annually.

Transactions

164. When a transaction has to be cleared by a book transfer the transfer

should be effected by debiting or crediting it to the remittance or other head concerned in
the Cash or Stork Accounts if it appears therein, or by an entry in the Transfer Entry Book.
Note: (i) Such percentage charges on account of supervision and establishment and
tools and plant as may be leviable should also be included, by a transfer
entry, in the amount transferred.
(ii) The cost of workshop jobs need no be adjusted monthly.
165. When a transaction originates in a Public Works division the
necessary transfer should be appear ordinarily in the accounts of division for the month in
which the transaction occurred, but in the case of work done in workshops the cost should be
adjusted in accordance with the directions.
166. In respect of work done in a division for other division, departments
or Governments, the intimation of the transfer will be given after audit by the A.G to the
Accounts Officer concerned or to department for which the work is done, if in the same
circle of account.
167. In respect of transfer transactions between Public Works divisions
subordinate to the same or different Governments, the originating division should send and
Advice of Transfer Debit (or Credit) Form PWA 19. The division required to adjust the
amount should, if it accepts the transfer, acknowledge it on prescribed form of Acceptance
of Transfer, Form PWA 20.
168. Transactions originating in another division, department or
Government should be adjusted in divisional accounts only on receipt of intimation of the
debit or credit through the A.G. The following are exceptions in which the adjustment
maybe made without receipt of intimation from the A.G
(i) Recoveries of rent realized on behalf of the Public Works Department
by Disbursing or Accounts Officers of other accounts circles, have been
realized from the parties concerned.
(ii) Transactions for which advices and acceptances of transfers are
exchanged direct between one division and another
(iii) Any other transactions authorized by the A.G
169. In cases in which Advices and Acceptances of Transfer are
exchanged by Divisional Officers of two accounts circles those officers shall be jointly
responsible for clearing the remittance transactions. If an item cannot be accepted, the
intimation of its rejection issues should be reached to originating officer within the month in
which it has been brought to account.
170. In cases in which no Advices and Acceptances of Transfer are
exchanged, the Divisional Officer should examine the transfers, which his A.G intimates to
him for adjustment in the Divisional Accounts, and report all his objections to the A.G,
whether the transfer is brought to account provisionally or rejected.

Monthly Accounts
171. The initial accounts of cash and stores which are maintained in Sub-
Divisional offices should be closed on the 25th or such earlier date between the 19the and
the 25th as may be fixed by the A.G.
Note: In cases where sectional officers are authorized to maintain separate initial accounts
of stock in their charge, which have to be incorporated in those of the sub divisions,
they may be permitted, except in March, to close their monthly accounts three days
before the date of closing fixed by the sub division. This limit of three days may
be relaxed by the A.G in exceptional cases.
172. The cash and stock accounts of the divisional office should be
closed on the last working day of the calendar month.
173. Transfer Entry Book of the month should be closed as soon as
possible after expiry of the month, but before this is done, all necessary transfers e.g those
relating to the levy of the prescribed percentages for establishment tools and plant,
supervision charges etc, should be made.
174. In connection with transactions with other Governments and with
Railways it should be borne in mind that the Central Accounts Section of the Reserve Bank
close their books for the year on the 15th April.
175. The financial year closes on 31st March and actual transaction
taking place after that date may not be treated as pertaining to that year. However
unadjusted outstanding of the year and error in accounts may be rectified, normally before,
20th May, during that year.
176. Accounts of transactions with other Governments and with Railways
must be settled completely and communicated to the A.G by the 12th April
177. The error noticed after the close of accounts may be corrected on
reopening the account of work. No correction is required if amount of correction is not more
than ten rupees.
178. Earnest money received and returned to contractor on the same day
does not pass through the cash book
179. The Cash Book is normally closed on 22nd of each month except the
month of March
180. Cash found short is shown on the payment side of Cash Book
under the head Misc. Works Advances and Cash found short is shown on receipt side
under head P.W.Deposit
181. The account of temporary advance should be closed at the earliest
possible.
182. The main purpose of settlement of account with treasuries is to
avoid chances of fraud and embezzlement of Govt. money drawn from treasuries through
cheques and deposited into treasury in lump sum.
183. The stores found surplus during physical verification may be
incorporated in the Bin Card as receipt and its value should be credited as a revenue
receipt.
184. The stores found short during physical verification are required to
treated as issue in the Bin Card & debited to Misc.Works Advances. The value of stores
found short in one item and found excess against another item cannot be adjusted with each
other.
185. Muster Roll may be dispensed with in case of silt clearance of
canal or closing of breaches and in case of petty works and repairs done on petty works
requisition.
186. The detailed measurement may be dispensed with in case of daily
labour or on lump sum contract, Advance Payment and where standard measurement
books are used.
187. When surplus material is returned from a work to stock the carriage
cost may be borne by the work if it is transferred from one work to another the carriage cost
may be debited to both the work.
188. The cost of Esst. T& P Account and audit on work, should be
shown in Work Abstract.
189. Any excess payment made to a Contractor may not be debited to
Misc. Works Advances but appear in Contractor Ledger.
190. In case of lump sum contract, intermediate payment should be
treated as Advance Payment.
191. In case the contractor delays to receive final payment; the account of
the work may be closed by debit to the work concerned and credit to P.W.Deposit. If he
has already been over paid the excess amount should be debited to Misc. Works Advances
and credit to the work concerned.
192. The contractor ledger may be closed and balanced monthly,
necessary details of closing balance in respect of each separate work or stock may be
recorded after balancing the ledger.
193. The difference between the operation and outturn should be adjusted
before the close of accounts.
194. The balances under the sub head stores of the suspense head
stock may be adjusted during the same year.
195. While compilation of monthly accounts, all the transactions of the
division, as recorded in the initial accounts of Cash and Stock an in the Transfer Entry Book,
should be posted in one or other of the schedules, and the details of some cases recorded in
supporting schedule dockets.
196. While compilation of monthly accounts, the cash and stock
transactions booked under the head Transfer within Division should not be included in
any of the schedules leading in the monthly accounts.
197. Before the actual compilation of the various schedules and schedule
dockets etc., is undertaken, the Abstract Book, Form PWA 23 may be written up from the
original Cash Books.
198. The book which will consolidate all the transactions of the division
and will thereby facilitate the location of errors and omissions made n the compilation of the
Monthly Account from the schedules and also serve as an independent check over the
compiled accounts Abstract Book
199. As cash vouchers and transfer entry orders are received and are
scrutinized, they should be posted in to Schedule Dockets in Form PWA 24.

200. Vouchers and Transfer Entry Orders posted in Schedule Dockets are
relating to
(i) charges on works, other than percentages charged for establishment
and tool and plant, etc and
(ii) other items of expenditure or disbursement for which a contingent bill
is not required.
201. At the end of the month, the schedule dockets should be completed
in respect of the Stock Transactions. All the Stock debits and credits of the month as
recorded in the lower part in Abstracts to Stock Receipts and Stock Issues (other than
those brought to account through the Cash Book and the Transfer Entry Book) should be
posted in the Schedule Dockets.
202. The Schedule Dockets should then be totaled and reconciled with
the works abstracts in the case of works, and with the schedules concerned in the case of
dockets. All the vouchers, transfer entry orders, Survey Reports and Sale accounts
(which are required to be submitted to the A.G) should then be attached to the respective
schedule dockets.
203. For percentage recoveries made on account of establishment, tools
and plant, and accounts and audit charges, a single schedule docket should be prepared
in Form PWA 25, which should embrace all Government as well as non-Government works
on which these percentages may be leviable under rule.
Note: This form serves as the transfer entry order relating to these recoveries and
should be signed by the Divisional Officer.
204. After the settlement of account has been effected with treasuries a
Schedule of Monthly Settlement with Treasuries should be prepared in Form PWA 26
separately in respect of treasuries of each account circle.
205. Schedule of Revenue Receipts consists the schedules which are only
extracts of the Registers (i) Schedule of Revenue Realised (ii) Schedule of Refunds of
Revenue (iii) Schedule of Receipts and Recoveries on Capital Accounts.
206. After reconciliation has been effected between the totals of works
abstracts and relevant schedule dockets, a Schedule of Works Expenditure should be
prepared in Form PWA 27.
207. The schedules pertaining to the accounts for September and March
(Supplementary) should include all works, including those relating to which no
transactions have appeared in the accounts of those months.
208. The schedules pertaining to the accounts for June, September,
December and March (Supplementary) should include all works relating to National
Highways and the Central Road Funds to enable the A.G to furnish quarterly statements of
expenditure on such works to the Government of India.
209. All debits to stock should be collected in Schedule of Debits to
Stock, Form PWA 28. The entries in this schedule should be arranged in four groups.
Those are
(i) Manufacture: details of all manufacture operation in progress
(ii) Land, Kilns etc: details of all works in progress in connection with the
acquisition of land, construction and repairs of kilns etc
(iii) Storage: the expenditure incurred after the acquisition of stores, on
work charged establishment employed, the custody of stock and the
maintenance of the store godown or yards etc.
(iv) Other-sub-heads: all items of expenditure on the carriage, handling etc
of stock materials etc.
210. An account of suspense head Stock should be prepared in Form
PWA 29 Stock Account.
211. The following documents should be furnished with the Monthly
Account for facility of check in the Audit Office
(i) List of particulars of credit to the Suspense Head Purchases
aggregating to the figure shown in the classified abstract of Expenditure
(ii) Abstract account of credits, debits and balances of the purchases
account
(iii) A list of items outstanding under the Suspense Head Purchases for more
than 6 months (to be furnished with the Monthly Account for
September and March only)
(all these documents should be prepared on the basis of entries in the Register of Purchases)
212. A Schedule of Miscellaneous P.W.Advances should be prepared in
the Form PWA 32, on the basis of entries in the Register of Miscellaneous of P.W.Advances,
in addition, a list of items outstanding for more than six months should be furnished to the
A.G every half-year with the Monthly Account for September and March.
Note: In the Schedule of Miscellaneous P.W.Advances for the months other than March,
items, which do not exceed Rs.5 each, may be shown in a lump sum if so
authorized by the A.G.

Forest Accounts
213. Recoveries or payments made in cash should be treated like other
revenue receipts or service payments, as the case may be. But when a transaction has to be
adjusted by book transfer, the transfer should be effected by debiting or crediting the amount
involved to Book Transfers.
214. All revenue and expenditure should be recorded be recorded in the
accounts of the division within which it is collected or incurred without reference to its
origin or object, no inter-divisional adjustments should be made except under special order
of Government.
215. In cases where Government have declared a Division or a Circle as a
unit for the porpose of ascertaining the financial results of the working of the forests,
adjustments may be made between difference under. Thus, in cases where the unit is the
division, adjustments may be made between different divisions, where the unit is the circle;
adjustments may be made between divisions in different circles. These adjustments may
be made monthly or annually as may be found convenient.
216. Pay and allowances of temporary establishment, the subordinate
supervision of departmental labour, stores and machinery in connection with such a work
should be debited to the appropriate sub-head under Conservancy and Works and not
under Establishment
217. All sums paid into the treasury by a departmental officer or on his
account should be debited to Forest Remittances irrespective of whether a remittance is
made in cash or by a cheque. Similarly, the value of all cheques drawn should be credited
to Forest Remittances irrespective of whether or not they are cashed at once.
218. Advances to contractors, suppliers and labourers made in connection
with the execution of works under the orders of competent authority should be debited in the
accounts of the officer making the advance to the head Works Advances subordinate to
the minor head Conservancy and Works, the entry being supported by a
acknowledgment by the payee.
219. Petty advances to laboureres which are made by a subordinate out of
his own imprest or advance and allowed to be treated as part of the cash balance with him,
should not be account for as Works Advances
220. If the recoveries of service payments made after the close of the year
in the accounts of which the payments was included, the amount should be credited in the
accounts as Miscellaneous Revenue
221. Earnest money deposits which are paid by a contractors or purchases
of forest produce direct into a treasury or sub-treasury, should be treated as Revenue
Deposits and not as Forest Remittances. Such deposits should not appear in the accounts
of the officers of the Forest Department. Similarly, Earnest Money deposits, which are
received initially by a Forest Officer but remitted subsequently to the treasury, should also be
dealt with the treasury accounts as a Revenue Deposits.
222. If a cheque which has been drawn and entered in the Cash Book, has
to be cancelled subsequently, the amount of it should account for on the credit side as a
cancelled cheque, the cancelled cheque being treated as a voucher.
223. If the cancelled cheque is replaced immediately by a fresh cheque,
the fresh cheque should be shown as a Forest Remittance in debtor side of the Cash Book.
224. If the cancelled cheque is not replaced immediately, the expenditure
in payment of which it was drawn should be written-back by making an entry of the
cancelled cheque on the debtor side as for a cash recovery of a service payment.
225. A lost cheque should be treated in all respects like a cancelled
cheque, the treasury certificate of non-payment being regarded as a voucher in support of the
entry of cancellation in the creditor side of the Cash Book.
226. A lapsed or time-expired cheque, if renewed, should be treated as a
cancelled cheque and the fresh cheque issued in its place entered in the Cash Book.
227. A Monthly Register of Cheques drawn on all treasuries with which
the drawing officers is placed in account should be kept in Form Forest Account-2. The
register should be submitted to the A.G on the last day of each month other accounts i.e
Monthly Cash Account, Classified Abstract of Revenue and Expenditure, other Schedules on
or before 5th of the month following that to which they relate.
228. The monthly account should be submitted so as to reach the
A.G.Office by date between 7th and 10th of month following that to which it relates.
229. The consolidated account of Contingent Expenditure is not
required to accompany the monthly accounts if contingent charges are drawn by bills
presented at treasuries.
230. Within 6 weeks of the submission of the Monthly Account for
March, a consolidated certificate in respect of balances, other than cash, should be forwarded
to the A.G in form PWA 46, Annual Certificate of Balances.
231. The records and returns of all stores kept or rendered by Sub
Divisions should take account of quantities only, the value accounts being maintained in the
divisional office.
232. Value accounts maintained in the Divisional Office.
233. Quantities accounts maintained in the Sub Divisional Office.
234. All transactions of receipts and issues in quantities only should
be recorded by each officer authorized to receive and issue stock on behalf of Government in
Registers of Stock Receipt Issue Form PWA 4.
235. Which registers is to be kept where a detailed account of particular
kind of stock is maintained in the form of Card Leaf Ledger Registers of Stock
Receipt Issue
236. The receipt and issue transactions of the entire sub-division as
entered in Form PWA 4 should be abstracted monthly, in a single Abstract of Stock
Receipts (Form PWA 5) and in a single Abstract of Stock Issues (Form PWA 6).
237. These abstracts should be completed in the Divisional Office. The
cash and transfer entry debits and credits to the stock should be agreed with the transactions
pertaining to Stock brought to account in the Cash Book and the Transfer Entry Book.
238. Carriage and other incidental charges should be debited to stock
only when they are incurred in connection with the general stock requirements.
239. 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, should be
set right by the Sub-Divsional Officer.
240. In the case of certain works, there are departmental charges, known
as Establishment, Tools and Plants, and Audit and Accounts Charges, which are levied on
those works under the rules of Government and included in the cost of those works.
241. The cost of special establishment employed on the acquisition of
land taken up for a work when debitable to the Public Works Department should be treated
as a part of works expenditure.
242. The detailed accounts of the transactions under Accounts of
Workshop Suspense head will be kept to show the cost of each job or operation and its
adjustment from time to time.
243. The recorded expenditure on a job should be removed from the
Accounts of Workshop Suspense head only when, and to the extent that, an adjustment is
effected against the deposit received or against the service or other head concerned. This
removal should be effected by a credit to the account of the job. But when any charges are
 transferred form one job or operation to another, the transfer should be made by plus and
minus debit entries.
244. The balance under the sub-head Storage of the Suspense head
Stock outstanding at the end of the year should be adjusted finally as a surplus or deficit,
i.e profit or loss on stock, according as it is a minus or plus balance, and should not be
carried forward to the following year.
245. Balances under the suspense head Miscellaneous P.W.Advances
which becomes irrecoverable, should not be removed from the amounts until a competent
authority has sanctioned their being written off.
246. The directions in respect of Workshop Accounts given in the
Account Code Vol-III, shall not apply to the accounts of small shops kept in divisions for the
execution of repairs to tools and plant or of small manufacture jobs.
247. Larger workshops, with special plant or machinery should be treated
as separate sub-divisions, or divisions, for account purposes.
248. When a transaction has to be cleared by a book transfer the transfer
should be effected by debiting or crediting it to the remittance or other head concerned in the
Cash or Stock Accounts by entry in the Transfer Entry Book.
249. Percentage charges on account of supervision and establishment and
tools and plant as may be leviable under the rules, should also be included, by transfer entry,
in the amount transferred.
250. The cost of the workshop jobs need not be adjusted monthly.
251. The Transfer Entry Book and Stock Accounts should be closed on
the 20th May or on such date as may be prescribed by the A.G.
252. If an error is detected after submission to the A.G of the Divisional
Officers Supplementary Account of the year, it should be reported to the A.G for his
instructions unless the amount if not more than ten rupees.
253. All errors affecting debt (including suspense) and remittance
heads must be corrected, however old they may be.
254. When a correction is permissible, it should be made by formal
transferred entry, but when it is not permissible, a suitable note of it should be made in the
account concerned.
255. Cash found short during physical verification is required to be
shown as Misc. Works Advances &Cash found excess may be shown as P.W. Deposits.
256. Refund of revenue actually collected is accounted under the revenue
receipt head under minor head 900 Deduct Refunds. Other refunds of revenue, such as
refunds of rent adjusted by short assessment are to be taken as reduction of revenue receipts
or receipt on capital account as the cases may be.
257. The fundamental principal on which stores accounts is based is that
the cost of acquisition of stores is required to be debited to the final head of account
concerned or the particular work for which they are required to be used if either of these is
known otherwise it is kept in a suspense account.
258. The Pay and Allowance of general Estt is required to be charged to
Direction & Administration and not to the work. Pay and allowances of such temporary
establishment as is employed upon the actual execution of work may be debited to the
accounts of that work.
259. No account adjustment is required on transfer of land or building
to local bodies free of cost.
260. The head Purchase is meant for recording the cost of material
purchased on credit. On receipt of such material the account of work is to be debited & the
 head 8658 Suspense Account, 129 Material Purchase Settlement Suspense Account is
required to be credited.
261. Recoveries of over payments may be adjusted by deductions from
expenditure.
262. Recoveries of Estt.Charges effected from outside bodies may be
adjusted by deduction from expenditure under the minor head 001 Direction &
Administration. Recoveries for works carried out by one Government on behalf of another
may be treated as revenue receipt.
263. Recoveries of cost of audit and accounts is ordinarily adjusted under
the 0070 Other Administrative Services; 110- Fees for Government Audit.
264. Percentage deduction for Security Deposit made from contractor bill
is to be credited to the head 8443 Civil Deposits; 108 Public Works Deposits Cash
deposits of contractors as a security upto Rs.500/- is required to be with held which may
appear in the suspense account.
265. Municipal rates and taxes on public buildings when debitable to
PWD may be treated as expenditure on maintenance and repairs of the building
concerned.
266. Payment made to work charged Establishment on account of Wages
& T.A should be debited to the work concerned.
267. Self cheque drawn for cash is required to be debited as well as
credited to the head 8782 Cash Remittance and Adjustment between officers rendering
account to the same AO; 102 P.W.Remittances ; P.W.Cheques
268. Remittances of cash into treasuries may be credited and debited to
the head 8782 Cash Remittance and Adjustment between Officers rendering account to
the same AO; 102 PW.Remittances; I- Remittances in to treasuries

Forest Form

Sl.No.of
Description of Forms
Form
Cash Book/ Cash Account F.A 1
Register of Cheques Drawn FA 2
Register of Works FA 3
Contractors and Disbursers Ledger FA 4
Classified Abstract of Revenue and Expenditure FA 5
Schedule of Remittances to Treasuries FA 6
Schedule of Receipts/ Payments on behalf of other FA 7
Govt/Rly/P&T/Defence
Abstract of Entries in the Contractors and Disbursers Ledger FA 8