CHAPTER 7 – STORES

Issue Rates

7.2.19 An Issue Rate is assigned to each new article as it be brought on stock. This rate
is fixed on the principle that the cost to be charged to works on which the materials are
to be used should approximately equal the actual cost of the stores and that there may be
no ultimate profit or loss in the stock accounts.

Issue rates of cement, steel or any other item in the contracts, should not be less
than the market rates of these commodities irrespective of the issue rates of the Central
Stores.

It is not necessary that the Issue Rate for an item should be the same in all
sub-divisions

The Issue Rate should be worked out to the nearest rupee, balances of below
50 paise being ignored and fractions of more than 50 paise and above taken as
Rupee.

The Issue Rate of an article of stock should be fixed at the beginning of each year.
Normally, this rate will remain constant throughout the year, but as purchases are made
or contracts for supply of materials are entered into, variations in costs should be watched
and if there is any material variation in the purchase rates, the Issue Rate should be
revised earlier. It should, however, be seen that the issue rates are kept within the market
rates.

In the case of controlled articles as and when decided by the Government like
Cement, Steel etc., the Issue Rate should be revised whenever there is a change
in the controlled price

If the Issue Rate of an article of stock is appreciably less than the market rate, the
following precautions should be taken in addition to any restrictions on sales or on issues
outside the division which the Divisional Officer may prescribe:-

(a) Issues to contractors and sales shall be made at market rates, but see
paragraph 10.3.2 and 10.3.3.

(b) Issues to other divisions and departments may be made at a rate higher than
the Issue Rate

The expenditure on storage charges should be debited to a distinct detailed head

“Storage” under “2059 Public Works – Other expenditure / 4059 Capital Outlay on
Public Works etc.”
Receipts and issues,
the value of which cannot be adjusted in the accounts of the month in which the actual
transactions take place, should be accounted for in the Summaries under the

suspense Minor head “Material Purchase Settlement Suspense Account” under the

Major Head “8658 – Suspense Accounts”

and

sub-head “Miscellaneous Public Works Advances under the

Minor head 799- Suspense below the

Major Head of Account respectively.

Priced Stores Ledger

7.2.31

An Account shall be maintained in the Accounts Branch of the Divisional Office

to record day to day transactions relating to each item of stock. This account should be
maintained in Form 12, Priced Stores Ledger,

When abstracting the transactions recorded in the Goods Received Sheets and

Indents, care should be taken to observe strictly the prescribed accounts classification. It
is not sufficient to enter the nomenclature of the Major Head affected, , but the minor and
detailed heads should also be stated.

The Ledger should be closed for both quantities and values at the end of each
month.
 CHAPTER 10 --- WORKS ACCOUNTS

Expenditure on the construction or maintenance of a work may be divided broadly

into two classes viz

(i) Cash

(ii) Stock Charges.

To account for all these charges affecting cost of works, separate accounts are maintained in Sub-
Divisional /Divisional Offices for recording

(i) the cost of individual works and

(ii) the transactions of individual contractors/suppliers.

These are known as works accounts

The initial records upon which the accounts of works are based are enumerated
below:-

(i) Muster Roll including casual labour Roll

(ii) The measurement Books

(iii) Work-charged Establishment Bills (other than those borne on regular

Establishmentt)

The measurements of work done by daily rated labourers on a Muster Roll are
recorded in the Measurement Books.

Departmental Labour

10.2.3 With the following exceptions, all persons engaged departmentally for the
execution of works are considered as day labourers and their wages should be drawn on
Muster Rolls. Form CPWA 21 and charged to the estimates of the works on which they
are employed:-

(a) Permanent and temporary employees of the division whose pay is charged to the
head Direction and Administration.

(b) Members of the work-charged establishment as defined in paragraphs 10 and 11

of the Central Public Works Department Code (i.e Work-Charged Establishment
borne on regular establishment)
For all the labourers and workmen employed on Muster Rolls, Form CPWA 21 a
daily labour report in the Form CPWA 30 indicating the number of labourers and
workmen employed is required to be sent on each day to the Sub Divisional
Officer/Divisional Officer

Muster
Rolls should be prepared in Form CPWA 21 and dealt with in accordance with the
following rules:-

(a) One or more muster rolls should be kept for each work, but muster rolls should
never be prepared in duplicate. It is permissible, however, to keep one muster roll for
labourers employed upon several small works, in cases in which the total unpaid wages
may conveniently be recorded as relating only to the larger work in the group.

(b) Labourers may be paid more than once a month and the period covered by each
payment may be determined locally, but separate rolls must be prepared for each period
of payment.

The daily attendances and absences of labourers and the fines inflicted on them
should be recorded daily in Part I of the muster roll in such a way as:-

If any item
remains unpaid, the details thereof should be recorded in a Register of Unpaid Wages,
Form CPWA 21-A

Wages remaining unpaid for three months should be reported to the Divisional
Officer who will decide in each case, whether the liability as an amount available for
payment should continue to be borne in the accounts of the work concerned as
exhibited in the sub-divisional record prescribed in clause (e) or should be credited to
capital or revenue.

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

Payment of such advances should be made only on the certificate of an officer not below the rank
of Divisional Officer