PC 16 All

This PDF contains 5 parts
(Just a copy of Rahi Sir’s material and stolen note’s videos)

Part 1 – CPWA chapter 1 – 9
Part 2 – CPWA chapter 11 – 20
Part 3 – CPWA chapter 10, 21, 22
Part 4 – MSO
Part 5 – Forest Accounts
From each parts 15 to 18 marks can be expected (Last 2 parts are very important)
Appendix and work accounts is not included (You may skip)
Transfer entry examples (Chap 8) and CPWA Forms are not included (Arrange from somewhere else)
How to study
For each chapter
1st - go through videos (Stolen notes)
2nd- this PDF
3rd – MCQs of Rahi sir or SAS quizzer App
When All part done At least 2 3 times
Attempt full mock
Prepared by Ashish Mishra

Credit goes to Rahi Sir and Stolen notes Page 1
PART 1
CHAPTER 1
PWD executes work of – civil departments, not of
 Defence
 Railway
 Post
As per rule number 133 of GFR-

*Repair work walk up to 30L can be done by self
*Original work of any value from other civil agencies
 CPWD
 PWD of states
 Other civil Department
 Own civil agency
 In case of work from any other agency why have to take permission from
Ministry of urban development
As per rule number 134 of GFR any work if not allotted to any civil agency
 Ultimately allotted to CPWD
CPWA what is applicable-

 Administration under control off union
 Regulated by the department regulation
 Central Public Works entrusted to PWD office of states- subject to account
code volume 3
CPWA is not applicable

 Military engineering services
CHAPTER 2
1 Direction Office - is not himself entrusted with the execution of works or with the receipt
and disbursement of public money, DG, SE, CE
 A SE employed on special duty is not a direction officer
 but if such an officer is also entrusted at any time with the receipt and
disbursement of public money, (work of DDO)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.

2 Divisional Officer – entrusted with execution of works, 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 SDO in charge of an independent sub-division is also treated as a
Divisional Officer
 Superintendent of work shop if working independently shall be treated as
divisional officer
3 Administrative approval- formal acceptance of a project by administrative department
(May start work)
Technical approval - Approval of detailed estimate of work, project by the competent
authority
Classification of work in PWD as per funding of work budgeted and deposit work
Non-Government Works are divided into three classes – (1) Deposit Works (2)
Local Loan Works and (3) Takavi Works
Deposit Works – the cost of work 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.
4 Local Loan Works – This expression 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.
Original work
Sub work
A productive work shall be classified as unproductive when failed to yield relevant return
in three successive year after productive period
Every work classified either as productive or unproductive will retain its classification
unchanged during
 initial 10 year plus succeeding three year (11th 12th and 13th year after the
closure of it’s construction estimates)
Takavi Works – This term 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 recoverable from the party or parties concerned.
Completion of work- Abandonment of work
5 Major Estimate- when the sanctioned amount of the works expenditure exceeds ₹ 50L
6 Minor Estimate when the sanctioned amount of the works expenditure does not exceed ₹
50L
Minor work fall under the delegate power of DG(works)

7 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.
8 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.
9 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.
10 Storage charges mean expenditure incurred, after the acquisition of the stores, on work-
charged establishment,

 employed on handling
 keeping initial accounts,
 the custody of stock and the maintenance of the store godown or yards, etc.
are added on a percentage basis to the issue rate, so as to form part of the issue rate.
Issue Rate – This term 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; “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.
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
Office
General establishment, T&P, live stock etc. – charge to establishment head
Special establishment, T&P, live stock etc – concerned work
Recovery of establishment, T&P, live stock etc if work done on behalf of other
govt., local fund, private parties- 0059 other receipts
Work executed on behalf of other government all components of direct charges

establishment charges, T&P charges, pensionary charges shall be recovered except
audit charges
Recovery on account of Cost of audit of railway is treated as reduction of

expenditure under 2016
Departmental charges are levied per hundred basis
Audit & accounts and pensionary- the component of departmental charges

which remain fixed irrespective of nature and cost of work
Direct charges - All direct expenses pertaining to work or project
Indirect charges - Incidental expenses and indirect expenses of work
Contingent charges (work)- Incidental expenses which cannot be classified under

distinct subhead
Inclusive cost- The rate of cost of the entire work relating to subhead including the
cost of material if recorded separately in accounts
Audit and accounts and pensionary- the component of departmental charges
which remain fixed irrespective of nature and cost of work
Assets – all outstanding or anticipated credits, which have to be taken in
reduction of final charges.
Liabilities – 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.

Liabilities may be divided into four clauses
(i) those outstanding in the suspense account, relating to contractors and labourers, in the
accounts of works
(ii) those outstanding in any of the regular suspense accounts of the division
(iii) outstanding debts adjustable by book transfer, and
(iv) matured claims of contractors, suppliers, etc. awaiting settlement and all unmatured
claims, the recurring or non-recurring likely to fall due for settlement before close of the
year
Major work estimates above 50L
Minor works upto 50L
CPWD Perform work

Chapter 3
 Required by all civil Department
 Occasionally entrusted to others,
 Occasionally for other dept., govt, non govt.
 Petty services
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
Operations undertaken in the manufactories and workshops of a division on behalf of other

divisions/dept/govt./LB or individuals are treated
 as operations of the division in the first instance,
 but the entire cost is ultimately recovered from the party concerned
13 Transaction adjusted under DO’s account- all, except

 P&T, Quasi commercial
 Conservation of ancient monuments
 Civil aerodroms
Admin- either different dept. or govt. but not division(same dept.)
Admin1 works on behalf of admin 2

 Account maintains in admin 1
A division 1 works on behalf of division 2

 Accounts maintains in division 2 (work of D2)
 But if manufacture works, accounts in D1 & total will recover from D2
14 If division starts a work, whether comes in account of division or not-
 initial accounts will be kept
If manufacture work of other division’s work will be done then-
 Not only initial accounts of work will be maintained
 Manufacture accounts will also be maintained
Expenditure head- expenditure of division, not on behalf of other division

Revenue head- revenue of division, not on behalf of other division
Remittance head- expenditure or revenue on behalf of other division
Suspense & deposits- all transaction where clearance is not known

Heads of special expenditure- prescribed by govt. on advice of CAG
16 In the case of works undertaken by the PWD for other departments, when the cost is
debitable to those departments, the prescribed classification applicable to the connected
transactions is intimated by the PAO.
27 All payments relating to a specified circle office(s)/Zonal office(s) may be made by the
respective Pay and Accounts Officer.
 The PAO for a particular Division will be decided by CCA
 General principle is that the Division will be attached with Zonal PAO
corresponding to the CE, he reports for administrative directions
 PAO/CDDO may arrange payment of Permanent Advance to Divisional officer or
any other sub-ordinate office
29 DO are assigned a Cash Assignment Account in the accredited bank by the CCA
proposal for obtaining of Cash Assignment Number is prepared and sent by office of DG
(works) to CCA before 45 days of opening of a division
In case of non-fulfillment of conditions for opening of Cash Assignment Account, the

CCA may attach such division with the other CDDO or PAO
Wherever the Division is attached with some other CDDO, the CDDO will compile the
Monthly Account on behalf of such Division
Divisional Officer (NCDDO) will be personally responsible for clearance of balances

under CSSA and MPSSA
30 if an Officer other than the EE is declared as a DDO,
 the prior approval of CGA
Where the Cheque Drawing Powers are not vested or Cash Assignment Account is not
opened. (i) The EE, will maintain cash book in GAR-3 (as is being done by other
NCDDO).
CHAPTER 4 Relations with Chief

Controller of Accounts
The Divisional Officer,
 as the primary disbursing Officer of the Division,
 responsible for the financial regularity of the transactions
 responsible for the maintenance of accounts
 He is further required to submit his accounts to the PAO (for post check
and for incorporation in the general accounts.)
 PAO is authorized call additional records
 The DO is responsible to see that the accounts are not allowed to fall into
arrears
 but if arrears or confusion arise, may seek advice of PAO
divisional accountant is recruited by – CCA to assist DO
when a qualified DA is not available, an exception may be permitted, as a purely

temporary arrangement by the CCA
Appointment of UDC/Accountant to function as Divisional Accountant, as a stop-gap

arrangement can be done by the C.C.A, wherever vacancies of Divisional
Accountant exist and not filled up for any reasons by the CCA/CGA.
DA = equivalent to SDO
36 The functions of the Divisional Accountants are three fold:-
(i) as accountant, i.e., as the compiler of the accounts of the division
(ii) as internal checker- responsibility of preliminary checks to the initial accounts,
vouchers etc.
(iii) as financial assistant, i.e., as the general assistant and adviser to the DO in all matters
relating to the accounts and budget estimates or to the operation of financial rules generally
In order to perform above duties

 he is expected to keep himself fully conversant with all sanctions and
orders, and with other proceedings of the DO and his subordinates
 He should advise the DO on the financial effect of all proposals for
expenditure
 He should keep a watch all the liabilities against the grants of the division as
they are incurred.
37 *The DA is expected to see that the rules and orders in force are observed in
respect of all the transactions.
 If DA thinks any transaction challenges by PAO on checking, his duty to
bring this to the notice of the DO
 with a statement of his reasons, and to obtain the orders of DO
 It will then be his duty to comply with the orders of the DO,
 but if he has been overruled and is not satisfied with the decision, he
should make note of the case in the Register of DA’s Objections,
Form-60
 Lay Register before the DO, so that the he may either of accept the
DA’s advice on reconsideration or record for the information of the
PAO, his reasons for disregarding that advice.
 An objection entered in this register should not be considered as finally
disposed of until it has been reviewed by the PAO,
 If PAO doesn’t review in a year then DA make abstract and submitted to
PAO in the month of April
*The DA is responsible for
 the safe custody of documents till the submission of EE
 Explaining personally the defects of procedures and imparting the necessary
instructions to SDO and their staff
 the arrangements for checking the computed tenders
 He should conduct personally a test check of the computed and checked
tenders sufficient to satisfy himself reasonably that the checking work has
been properly done.
 In the case of lump-sum tenders, he should see that detailed drawings and
specifications form part of the Notice inviting tenders and that the cost of
various items is correctly assessed in estimates
 He should see that the comparative statement correctly incorporates on the
individual tenders.
39 The DA should bring to the DO’s notice all instances in which subordinate officers exceed
the financial limitations on their powers.
DA on behalf of DO undertakes scrutiny of the accounts of the receipts and disbursements

of subordinate officer periodically
DA may check few entries of register of IBS form 85, and verifies form 86( maintained by
SDO)
41 The Divisional Accountant should not as a rule, be required to receive, or pay out, cash
 but in cases where the monetary transactions at the DO are not large the DO may,
on his own responsibility and with the previous consent of the CCA entrust the
receipt and disbursement of cash to the DA
DA should not, however, be normally authorized to issue final receipts in Form 3 over his
own signature
DA should affix his dated initials after the last entry of the day’s transaction in the
divisional cash book/Stock Accounts, in token of check
44 DO has a right to seek the advice of the CCA in all matters connected with the accounts of
his division or the application of financial.
It will usually be desirable, however, that he shall first obtain the advice of the Divisional
Accountant who is specially trained for this duty, and this should be done in writing in all
cases of importance.
Inspection by audit/accounts officer
DO responsible for – initial accounts made available
Inspecting officer
 Inspect
 Discuss with DO (any query)
 Prepare draft
 Then submitted to AG
DO should be present at the time of inspection
Result of audit
Once a transaction has been entered in the Audit Note or otherwise challenged in one or the
other documents- the responsibility for having the objection removed will devolve upon
the Divisional Office
Any objection removed by DO, should be communicated to audit officer, and unless it is
acknowledgment by them, it will remain there in audit report
The Au/Acc Officer will place under objection any transaction which is not covered
by adequate sanction or involves an or other deviation.
 In some cases, the DO may have already regularized the transactions, may
be within his own powers without preparing a revised estimate and he may
have accorded the necessary formal approval to it;
 yet, if the necessary intimation of sanction does not reach the Audit Officer
at the time of inspection , the Audit Officer will raise the objection,
 DO will send to the Audit Officer/Accounts Officer the earliest intimation of
such of their sanctions and orders, without waiting for the receipt of the
Audit Note/ Inspection Report.
all necessary information in regard to transactions for which, within their knowledge,
adequate authority does not exist.
 A single note or statement, prepared monthly and signed by the Divisional
Officer himself, will ordinarily suffice, if it cannot precede or accompany
the Monthly Account, it should be sent to the Audit Officer/ Accounts
Officer within a week of the despatch of the account.
The Divisional Accountant is responsible

 for bringing to the notice of the DO, at least once a month, all irregular
transactions on which action has not already been taken by the DO .
45 Communication of sanctions to PAO
*in general communication by sanctioning authority
*sanctioned done by DO
 Check by PAO if sanction to write off loss of public money or stores
 All others cases check by DA
*if tender accepted by higher authorities but sanctioned by DO, then communication to
PAO by higher authorities (no need to make duplicate tender agreement )
*in case of losses of public money, stores , other property or defalcation(embezzlement)
should be immediately reported to CCA
46 Sanctioned send to PAO
1. Administrative approval – no need to send to PAO as it’s not in financial nature
2. Financial sanctions – send in every cases
3. Technical approval, send to PAO if
 Project work > 25 Lakhs
 Non project work > 10 Lakhs
Assistant engineer shall normally award work without call of tender up to their
individual power only against the estimate technically sanctioned by them
Spot quotation should be collected by AE or EE only
All the tenders in the power of higher officials than EE shall be received in the -
DO
DA should see that all form issued to tenderer whether printed or otherwise
 Clear, legible and unambiguous and the schedule of quantities attached to
tender document
The value of a work for which item rate tender form should be used in tender where
the item of work constituting a major part of the estimated cost put to tender are not
based on department’s schedule of rate exceeding ₹ 10L
Tender shall remain open for acceptance

 Tenders to be accepted by EE up to 30 days
 Tenders to be accepted by SE up to 45 days
 Tenders to be accepted by CE up to 60 days
 Tenders to be approved byeADG/Spl.DG/DG/CWB- Upto 75 days
If any tenderer withdraws his tender

 Before the expiry of validity period
 or before the issue of letter of acceptance which ever is earlier
 or makes any modification in the terms and condition of the tender which
are not acceptable to the department
then 50% of EMD shall be forfeited
Cost plus contract are allowed only prior written approval of DG(work)

CHAPTER 5: APPROPRIATION & RE-
APPROPRIATION
52 *Expenditure is allowed only when
 Sanctions of expenditure
 Funds provided
 Consistent with rules and regulations
*For payments/expenditure on behalf of other divisions/dept./non govt. works And

recovery will be made
 only in accordance with the rules and regulations
*if an officer informed PAO about unauthorised expenditure, PAO informed competent
authorities, then PAO
 Either sanctioned expenditure (regularized expenditure)
 Order to stop the work
Grant or supplementary grant is given for
 1 function (1major head)
 More than 1 function
 A part of function
53 An Object head is termed as unit of appropriation. Such as Salary, Stationery etc.
Details of object heads are enunciated in Rule 8 of the Delegation of Financial Power
Rules, 1978
Re-appropriation of funds from the primary unit of appropriation to another

 may be sanctioned by a Competent Authority
 at any time before the close of the Financial year
 Only when known or anticipation of excess
 Not with intention of storing or diverting
 All cases of re-appropriation involving savings of more than Rs. 10 lakhs as
whole would have to be referred to the MOF giving detailed justification
The power to appropriate and we appropriate funds to make the expenditure on public
work are vested in- DG/CE
57 Divisional Officer is ultimately responsible for keeping the expenditure within the
allotments for the division.
The HOD and the PAO shall be jointly responsible for the reconciliation of the figures
 given in the accounts maintained by DO with those appearing in the PAO’s books
The reconciliation according to the procedure detailed in the GFR shall be made monthly,
the primary responsibility resting with the PAO
58 PAO maintains expenditure control register

After compilation of monthly account, PAO sends to DDOs a abstract of expenditure
control register, which contains
 Head wise expenditure by DDOs
 May to March progressing expenditure is also sent
Grants for expenditure abroad-
 All receipts/ expenditure comes to PAO of MEA
 PAO transfer same to PAO of concerned min/dept.
Exchange rate – composite exchange rate by MOF

 The month in which the payment was made in high commission/embassies abroad
If the month of payment is not known, the composite rate of exchange for the
month in which the stores were dispatched from High Commission/Embassies
abroad should be adopted provisionally,
Average rate abolished since 1-APR-1974
In case of instances of loss or gain on foreign exchange shall be recorded
 by a capital division in – concerned capital head (- or +)
 If revenue head 0075 or 2075
Departmental payment abroad are made in accordance with ??.
When the debit for the payment for stores made in High Commission/Embassies
abroad is received from the Accounts Officer the
Head “MPSSA” should be debited and the head “Public Works Remittances”
credited
A surcharge to cover departmental expenses and marine insurance to the invoiced price is
added by High Commissioner for India
60 Liabilities may be divided into four clauses
(i) those outstanding in the suspense account, relating to contractors and labourers, in the
accounts of works
(ii) those outstanding in any of the regular suspense accounts of the division
(iii) outstanding debts adjustable by book transfer, and
(iv) matured claims of contractors, suppliers, etc. awaiting settlement and all unmatured
claims, the recurring or non-recurring likely to fall due for settlement before close of the
year.
61 Anticipated credits (if any) which will ultimately be taken in reduction of the expenditure
chargeable against any individual or lump sum appropriation should also be taken into
account.
62 All liabilities and assets of the division adjustable by transfer credit or debit to remittance
heads of accounts should be registered in Form 57, Register of Transfer Awaited, as soon
as they become known.
CHAPTER 6: CASH
63 The term “cash” as used in this chapter, includes legal tender coin, notes, cheques,
Deposits-at-Call receipts of Scheduled Banks and drafts payable on demand. A small
supply of one Rupee Revenue Stamps may be kept as part of the cash balance.
64 Not to be treated as cash.
(1) Government securities, (2) deposit receipts of banks other than those referred to in the
above para, (3) debentures and (4) bonds, accepted as security deposit.
DO is primary disbursing officer of DO, All payments
 On his behalf
 On his responsibility
Other govt. official responsible
 Cash through his hand
 Prompt recording
 Correction of account (till submission to AO)
Public money separate
 From private money
If aCDDO/DO., receives information from the PAO that moneys have been incorrectly
withdrawn and that a certain sum should be recovered in respect of any bill passed by him,

 he shall effect the recovery without delay
 and without regard to any correspondence undertaken
 and he shall, without delay, repay the sum in such manner as the AO may direct.
DO is placed direct account with bank
No expenditure from consolidated fund, in the anticipation of
 Appropriation bill
 Vote on account
66 letter of credit to be opened in favour of a cheque drawing Divisional Officer
On the basis of the Budget allotment communicated by the Budget Section/Finance

Division of the Ministry, the HOD,
 will make distribution of the allotment among theCDDO/DO under his control,
 under intimation PAO and the central LOC Cell
CCA PermitDO through LOC to obtain by check on bank, the fund required for all
disbursement
69 1st LOC- after vote on account, beginning of financial year
1/6th of total, issued in favour of cheque drawing division officer
2nd LOC- PROPOSAL till10th June

LOC cell after Communication received from HOD, make estimates for
 Amount for April to September (6 month)
 Max 80% of budget grant,
 includes GPF advances and withdrawal by divisional officer
3rd LOC- Proposal till 15th sep, issued by October

 reconciliation statement up to august, is submitted along with proposal
 for any new work/scheme authorized
 or new deposit received.
4th LOC- , issued by last working day of January

 Includes revised estimates
 supplementary grants
5th LOC- proposal til 5/10th March issued by 15th march

 For final adjustments,
 proposal submitted to central LOC cell
 10th march for divisional located at New Delhi
 5th march for out stations division
*The PrAO of LOC Cell will release the LOC in not more than 5 working days from the
receipt of the proposal without insisting on reconciliation statement for the 1st and 2nd
LOC(April and June)
LoC received by PAO will be submitted to HQRS within 7 days.
The proposal for 2nd LOC can be submitted directly to LOC cell.
*LOC for the full amount in respect of works of the Ministry of Home Affairs and
Ministry of Defence will be released, if so desired by the Divisions concerned
*LOC for the full amount of deposit in respect of Deposit works which are permissible in
the system (from autonomous bodies etc.) will be released.
*Departmental charges will be presumed to be leviable / deductible from the LOC amount
unless the EE specifically suggests with reasons that no such deduction be made
*LOC will be issued directly from New Delhi in respect of all Divisions under intimation
to the PAO’s concerned
74 Cheque drawn on 3rd quarter but paid on 4th quarter

 Consider payment of quarter when cheque drawn
The cheque actually issued during the last L.O.C but presented for payment during the
period of Ist L.O.C (within the period of validity) will be taken by the banks against
 the assignment of the year in which they were drawn and not against the
assignments of the year in which they are paid.
75 DO pays
 Works, WCE, ancillary payment
 Pay and allowance, wages, medical (advance +final payment)
 Travel allowance
 Office contingency
 GPF advance
 GPF/DLI final payment (for group D only)
 Short terms loan
Bills for payment of

 long term loans and advances
 withdrawals from provident fund (other than Group ‘D’)
will be submitted to the Zonal Pay & Accounts Officer for pre-check and payment by
cheques/bank drafts.
76 *Dept. receipt not used for dept. expenditure
*cannot withdraw money other than accredited bank
*group D - not for cash handling
 If so then senior most
*There is no bar on cheques being drawn for less than Rs. 10.
 However, petty sums and the wages of laborers and establishment charged directly
to works should be paid in cash.
77 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 CCA
78 Whenever a new cheque book is brought into use, the DO should intimate the PAO and
bank
 number of the cheque books
 and the serial numbers of the cheque forms contained therein to the bank as well as
to the Pay and Accounts Office.
When it is necessary to cancel a cheque
, (i) in cases where the cheque is not issued, its cancellation should be recorded with
-dated signature on the counterfoil and the cheque should be destroyed
(ii) where it is issued and withdrawn, after similar note on its counterfoil, it should be

-defaced; and forwarded to the PAO where the drawer is a CDDO.; entries in the accounts
should be suitably reversed
 Cancelled cheque should be treated as Voucher / Sub-Voucher for issuing a fresh
cheque
(iii) if the cheque is not in the drawer's possession after satisfying himself with reference
to his records, that it is not paid, he should promptly send an intimation by registered
post (acknowledgement due) to the branch bank on which it is drawn to stop payment of
the cheque.In case the drawer is a CDDO he should inform the PAO.
-If the currency of the cheque has not expired at the time of sending the intimation, the
bank shall acknowledge in writing in the stop payment' order
Where a cheque is to be cancelled for remaining unpaid for prescribed period(3 or

6month) and not surrendered for renewal, cancelled as above, with the difference that
-no acknowledgement of the stop order may be insisted from the bank.
Its amount should also be written back in the accounts.
A request for the issue of a cheque in lieu of a cheque alleged to be lost, may be
entertained if the request is received by thePAO/AO/CDDO. who had issued the original
cheque, within a period of
-3-1/2 years from the date on which the relevant claim had become due, wherever this is
beneficial
However, the concerned Pr.AO may, nevertheless, order entertainment of such a request
received by the PAO/AO/CDDO. within a period of
-one year from the date of issue of the original cheque, irrespective of the date on which
the relevant claim had accrued
The PAO/CDDO shall proceed with a request relating to a cheque issued by him and which
satisfies the above conditions
 The PAO/CDDO should send an intimation by registered post, to the bank drawn
and advise it to stop payment
 If the currency of such a cheque has not expired at the time of sending such an
intimation, the bank shall acknowledge in writing, that it has kept a note of the
Stop Payment Order.
 In case, however, the currency of the cheque alleged to have been lost has
expired no acknowledgement of the Stop Payment Order may be insisted from
bank.The postal acknowledgement may be treated as sufficient for the record of
the PAO
 The PAO/CDDO should satisfy himself with reference to the records maintained in
his office such as the payment or error scrolls received from the paying bank and
register of cheques delivered, that the payment of the cheque in question has not
been made.
 He should also keep a suitable note on the counter-foil of the lost cheque and
against the relevant entries in the register of cheques delivered and paid voucher,
regarding the Issue of a fresh cheque in lieu of the lost one.
 The Party requesting for the issuance of a fresh cheque in lieu of the lost one
should execute an indemnity bond in Form G.A.R. 12 .
 However, in the case of a Govt. Dept., PSU or the bank, indemnity bond is not
necessary, a certificate

When CDDO/DO reports to the paying branch of the bank about a cheque issued by him
having been lost, On receiving a copy of this acknowledgement from the CDDO., the PAO
concerned will after verification of his relevant records, issue a
- nonpayment certificate to the CDDO
The CDDO will note particulars of the non-payment certificate received by him,
A similar note will also be made by him on the counterfoil of that cheque and office copy
of the relevant paid voucher before issuing a fresh cheque in lieu thereof. the number and
date of the fresh cheque will also be noted on the list of payments, paid voucher and
counterfoil of the old and cancelled cheque.
If it is found afterwards, that the original cheque had been paid, the PAO will take up the
matter with the paying branch telegraphically and stop payment of the renewed cheque if
not already paid.
 He will also reverse the entries made in the relevant record (including
counterfoils) on this account on receipt of confirmation of this fact from the
paying branch.
 In case the renewed cheque is reported to have been paid by then, he will place
the paid amount under the head of account "858-Suspense Accounts-Suspense
Account (Civil)-cheques cancelled but paid" till the matter is investigated and the
amount is recovered or written off.
 The paid cheque will also be removed from the payment scroll and kept in the
personal custody of the PAO till then.
In case the fact of such payment is noticed by the CDDO, he will report the matter
immediately to the paying branch and inform the PAO accordingly by a telegram for
further action.
87 * all persons regularly or frequently receiving money on behalf of Government should

keep a Receipt book
*Receipts in Form 3 or a cash memo in Form 3-A can be issued only by
 Divisional Officer,
 officer declared as CDDO
 other officer or Departmental Accounts Officer specially authorised by the
Administrative Ministry / Administrator concern
*When money is received by a Government Officer on behalf, it should at once be brought

to account in the Cash Book and
 a receipt in CPWA Form 3 should invariably be granted to the payer
 CPWA Form 3-A in case of sale of material or etc (unless the Government authorizes
the use of Cash memo)
*If money received as recovery (deduction from payment) no receipt unless contractors ask
* Final acquaintance for private cheques and drafts on local banks should not be given until
they have been cleared
*Earnest money which is received
 prior to the date fixed for opening the tenders or which for any reason cannot be
refunded on that date
should be brought to account in the cash book and returned subsequently to the contractors
under the ordinary rule

No cash receipt (earnest money in cash May be accepted upto 10K)
*if earnest money (in legal tender notes and Deposit-at-call receipts of Scheduled Banks)
 returned to the contractors whose tenders are rejected on the same day as the tenders
are opened by the DO, need not pass through the divisional accounts/cash book,
 provided that the contractors concerned give a stamped receipt for the money in the
Register of Tenders maintained in the DO and that the Register is to that extent treated as a
subsidiary cash book
*for inter divisional settlement, no CPWA 3A or 3

89 Cheques of private individuals if accepted in payment of Government dues
 should be treated as cash
 entered in the Cash Book
 When they are sent to the Bank for encashment, they should be shown in the
disbursement column as “Remittances into Bank
 When Cheques are dishonoured, the original entries on both the sides of the Cash Book
should be written back by minus entries
 When large no. Of cheques received- form 1A( entry of total amount in a day in cash
book, same in case of remit to bank)
96 In term of the provisions of Rule 23 of CGA(R&P) Rules, 1983, no Government officer
may issue duplicates or copies of receipts granted for money received on the ground that
the originals have been lost.
97 Divisional Officer, however, require to make use of cash receipts temporarily for current
expenditure, he may do so instead of obtaining fresh cash by cheques but before the end of
the month, he must send to the Bank a cheque for the amount thus utilised, drawn in his
own designation and endorsed by himself with the words “Received payment by transfer
credit to the Public Works Department.”
Not applicable for short payment

98 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
*all payments by cheque
 Petty sum may be paid from cash
*if suppliers demand payment in DD

 At government cost
*cheque drawn – only when required to pay
*payment by disburser only

 Can be assisted by cashier
 If a sub ordinate authority ask to do payment on behalf of DO, no entry be made in sub
ordinate authorities book
*if contractors asked for payment directly to bank, asked for

 Authorizations letter
 Correction certificate for account
*bills should be in departmental form , if not
 Can still be accepted
 Additional info written by DO
*Every payment supported by voucher

*If not possible (voucher)
 Certificate by DO
 Countersigned by SE

 Sent to PAO
*Every voucher must bear
 Pay order by DDO
 Signed/initials by DDO
 Amounts in words and figures
 Acknowledgment of payment- amount in English if not signed in Hindi or English
 In case of no acknowledgment- payment maybe denied
*Remittances
 Note in bill/vouchers
 If by postal money order state reason of it in acknowledgment
*in case of articles received by post
 Cover+invoice treated as voucher
 DO writes in cover payment by post includes postal charges
*copy of voucher May be kept by DO (payee need not sign it)
CASH ACCOUNT
CPWA 1- Cash book- Person has authority to maintain cash book
CPWA 2 – imprest/temporary advance- if above authorities given cash, to their sub
ordinate for payment , he maintains imprest/temporary advance
CPWA 1- Cash book

*authority to maintain cash book
 Receives govt. money
 Or has power of DDO
*All transaction entered in cash book except
 Account payee cheque received by departmental officer from PAO to deliver
someone
 Not en-cashable in DO’s capacity (all cheques issued by DO entered in GAR 4)
entry of those cheques in cash book only which are en-cashable in the capacity of
DO’s
 Cheques in favour of PAO to pay govt. dues , entry in GAR 5
*normally staff paid through cheques, in case staff is willing pay by cash
 DO draws self cheque for total amount,
PAYMENT - CASH – DEDUCTION. RECEIPT - CASH – DEDUCTION
- BANK- Amount of each bill
 The amount of these cheques should be simultaneously entered in the
Subsidiary Cash Book G.A.R 3
* Staff desiring payment by cheques should be entered on
PAYMENT - CASH – DEDUCTION. RECEIPT - CASH – Amount & (Payee A/c.)
- BANK- Amount
 cheques for net amounts should be drawn in the name of the all payees.
Balancing of cash book

*monthly balancing on prescribed date (for close of cash account)
 If numerous transaction then weekly or daily balances
*at the time of balancing show actual cash in hand + outstanding advances given to
subordinates
Rectification of entry
*incorrect entry – never erased
*if entry detected before close of monthly account – struck then correct entry
 Between the lines
 Correct entry in red ink
 Initials of DDO
*If entry detected after close of monthly account-

 No correction made
 Note in red ink
 use transfer entry
Cash verification
*DDO checks all entries ASAP
*dated Initials after each such checking at intervals
*signature at the end of months – it shows responsibility of DDO
* DDO checks
 Compare gross chargeable & payment
 Payment order by himself
 Certificate of disbursement
 Deduction posted as receipts (except creditable otherwise)
 Compare entries with bank column of cash with challan
 Reconciliation by himself or other than person maintaining cash book
 Last dated initials
*at the end of month actual cash balances
 Counted on last working day
 If not possible then first working day of next month before making any transaction
 Entry in CPWA 5
 If not possible even on 1st working day of next month then count ASAP also state
the reason
*certification of count of cash
 After making cash count
 Words and figures
 Actual cash balances (excluding advances)
 Reconciliation with balances
 Dated sign by DDO
IF cash found SURPLUS (actual me surplus hai)
8443-civil deposit/ 103-PWD “To cash found surplus”
If cash found deficient

concerned functional Major head/ 799-MWA” By cash found deficient in chest”
CPWA 2 –permanent advance/imprest- if given cash, to their sub ordinate (can’t
maintain cash book) for payment , he maintains imprest/temporary advance
*imprest kept as low as possible
*max = 5000
*acknowledgement as on 31st march takes in the month of April from all imprest holder
 Total of it noted in CAM 61 (register of permanent advances)
*kept in duplicate, Original send to authorities when
 Recouped
 Change in limit of permanent advance
 Closing
 With vouchers and receipts
 If objections found by DO, still recoups and entry of objection in cash book
awaiting adjustments from imprest account
*For safe custody imprest holder is responsible
While opening permanent advance

Debit – 8672 – permanent cash imprest/ 101 civil
Credit – 8782- cash remittances etc./ 102 PW remittances
Permanent advance recouped by debiting office contingency/work
While closing /????permanent advance
Debit – 8782- cash remittances etc./ 102 PW remittances
Credit – 8672 – permanent cash imprest/ 101 civil

Temporary advance (also in form 2)
*Payment of already passed bills
*closed ASAP
*Entry of temporary advance in cash book in red ink payment side,
*when receipts of payment is shown by subordinates then entry in receipt side in red ink
*when temporary advance is given

Debit – final head concerned ( expenditure head is already known)
Credit – 8782- cash remittances etc./ 102 PW remittances
*In case of any refund of undisbursed amount the same should be shown as cash
refund in the inner column. Undisbursed amount of Temporary Advance would
form part of the cash balance if not paid in the same month in which refund of
such advance has been recorded in the cash Book. If the outstanding amount
thereunder is paid in subsequent month the payment shall be classified as “ By
payment of undisbursed amount of temporary advance” in the cash column of the
payment side.
113 Sources to obtain cheque books

 DO/CDDO through PAO
 AO(specially authorised) central stamp store nasik road
 Defence, railway, P&T through departmental arrangements
Receipt book or cash memo – obtain from central form store , Kolkatta
Check book in the custody of DO

Receipt book in the custody of – authorised officer
114 The adjustment of advance drawn on Abstract Bill for Republic Day & Independence Day
Celebration or any other contingency should be made within one month in GAR Form-32.
115 The adjustment cash taken out of the chest by the disbursing officer himself to make
payments at a distance should be made within one month.
116 CDDOs will send their annual requisition to their respective Pay and Accounts Offices for
issue of all the three categories of Cheque books indicating the total number of each
category of Cheque Book.
117 The concerned Pay and Accounts Officer will onward transmit the requirement to the
accredited Bank with the direction to deliver the required number of Cheque books directly
to CDDOs/PAOs under intimation to him.
118 Bank will furnish a statement showing CDDO wise / category wise break-up of all the
Cheque Books indicating total number of Cheque books supplied together with their serial
number to the concerned Pay and Accounts Officer with an endorsement to the Principal
Accounts Office
119 Stock Register of Cheque Books in CAM Form 1 is to be maintained by Divisional Offices
/ P.A.O.’s of the Division
120 CDDOs will intimate the first serial number of cheque of all the three (‘A’, ‘B’& ‘C’)
categories of Cheque Books from the first day of their use to their respective Pay and
Accounts Offices with a copy to the Principal Accounts Office for record.
121 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.
122 The reconciliation statement shall be submitted to the concerned Dy CA / CA on 10th of
the month of the following year.
123 Public money in the department should be kept in strong treasure chest secured by two
locks of different patterns. Whenever cashier is attached to a division the keys of one of the
locks of the treasure chest will necessarily remain in his possession.
124 The Divisional Officer should count the cash in the hands of cashier at least once a month.
The result of such counting should be recorded in the form of a note in the cash book

showing the date of examination and the amount (in words) found.
125 Divisions will not make payment of bills of SE’s and CE’s, which is a function of PAO’s
(where PAO exists).
CHAPTER 7: STORES
General administration of store is under DO
*DO maintains
 Acquisition
 Custody & distribution
 Disposable
*General principles of store is – as per GFR 2017
*officer entrusted by DO with charge of store, same officer is responsible for
 Custody of stores
 Correct records and returns of stores
*Fictitious stock adjustments should be avoided (consider as serious irregularities)
 Debiting of material – when material not required in that work
or in excess what is required
 Material in stock for work W1, can’t use right now because fund is not provided,
another work W2 for which fund is available but material is not. Material of W1
can’t use in W2
 Material can’t right back to avoid excess expenditure
*breach of irregularities will brought notice of competent authority by DA
 Intimation of same to CCA
126 2 types of contracts
For labour only
the cost of acquisition of material should be debited to the particular work for which they
are required,
For finished work

If material given to contractors it should be kept in a suspense account pending clearance,
as the materials are actually issued, by debit to specific heads of account or works.
132 The four classes of stores fall into two distinct categories as shown below:-
(1) Stores debited to Suspense-
(i) Stock. ( Dr-stock )
(2) Stores debited to final heads-
(ii) Tools and Plant.
General use ( Dr- 2059 /machinery and equipment or tools and plant)
Specified work ( Dr- concerned work)
(iii) Road Metal
New construction (Dr- concerned work, 5054)
Repair (Dr- 3054/ minor head/ subhead-maintenance & repair)
(iv) Materials charged to works
STOCK
1.General
*Brought material for general use, debited in suspense head STOCK
*Whenever issues either to work or contractor
 clear from stock and debit concerned work
*store of stocks either in single godown or distributed over SDOs
*all stores under the charge of 1 officer in a division
 all SDO request to that officer for supply
 But account (quantity) of store is maintained by SDO under whom store is
 Separate quantity account in DO if store is directly under DO
2.Price vocabulary of store

*list of material in stock

*up to date classification by issue of correction slip
*uniform for department
*circulate among all division (for issue rate for supplying to other division)
3.Quantity account-
Receipt
*sources of receipt of stock
 Suppliers in India or abroad
 Other sub division or department
 Manufacture
 From other work, dismantling of building
*procedure of receipt
 Proper authority for receipt- in written by DO (or SDO)
 Material received – examined, counted /measured
 Recorded in GRS form 8A and in bin card
*GRS
 Form of booklet
 Pages are machine numbered(not serially numbered), booklet is serial numbered
 A register of GRS in 12A, usually in DO(SDO can also maintain)
 In triplicate, entry by store keeper, subhead wise
 1 copy as OC, 2 copy send to SDO for entry in quantity account
 1 copy send to suppliers and other to DO (for entry in value account)
 For different suppliers, separate GRS
 For different subhead, separate GRS if not possible group wise entry of subheads
 While entry in GRS, code no. of material from price vocabulary of store
 Payment on the basis of GRS
Issue
*no issue without signed indent, issue to
 Work/contractors
 Other sub division/division/department
 Sale
*indent form 7
 Form of booklet
 Pages Machine numbered, booklet serial numbered
 A register of indent in form 7A
 Store account credit and debited to?
 If issue for other division not required to mention job work
 Prepared in 5 copy
 5th copy as OC, 4 copies to supplying division
 Entry of issuing material to all 4 copies & also in bin card in supplying division
 1st copy kept, 2nd copy send back, 3rd & 4th copy send to DO through SDO
(quantity account is updated)
 DO kept 3rd copy for entry in value account and Division-wise Register of
Transactions adjusted under CSSA
 and send 4th copy to indenting division for claim
Bin card
*bin card in form 8, serial numbered and it’s register in 12B
*entry in chronological order
*kept at place of material
*posting from indent or GRS
*verification with price store ledger (always done before physical verification)
*if bin card is full, entry will be carry forward in next bin card, then send to DO
4.VALUE ACCOUNT OF STOCK( price store ledger) kept in DO form 12

Payment for stock received
*based on GRS (for general purpose)
*Payment verifies at DO/SDO
*Payment as GAR 1990
*Supply made by any department ad payment in cash
 Dealt in same way as suppliers
*supply arranged through department of supply
 If payment by AO, Adjustment will be done by DO
Recoveries for stock issued

A.Issue rate of stock
*issue rate will be fixed when material come to store
* approx to actual cost, no profit/loss
*issue rate for cement, steel can’t be less than market rate(3rd video of stock, t=
5.45)
* Issue Rate for an item need not to be the same in all SDO, but a uniform
rate should ordinarily be prescribed for all localities in a SDO
*issue rate is same for all store under a SDO
*fix at the beginning of each year, normally constant during year but if variations is
significant then change
*if issue rate is <<< market rate
 Issue to contractor/sale at market rate
 Issue to other division/dept. higher than issue rate, less than market rate
B.Storage charges-
recovery from issue rate (on percentage basis)
Issued at 110 out of which 10 is storage charges, for ₹10-
Charged Recovery
Dr- 2059 public work/ other exp. Cr- 0059
Or. Or
Dr- 4059 capital outlay on public work. - Dr to 4059
C.Handling and other incidentals charges

*if material sale(issue) to local bodies –
 Recover in cash ASAP, by DO
 Sale Account in form 19, Prepared by SDO
*issue of material in other cases
 Adjustments by DO(Value account in DO)
 Clearance of material by SDO (Quantity account in SDO)
*if General stock material- charged to stock account
*Otherwise – revenue or capital expenditure/receipt
Supervision charges (10%)

*On final issue rate additional 10%
*Not be treated as receipts on account for stock instead
 Revenue or capital receipts as the case may be

Valuation of quantity account
*valuation from GRS and price vocabulary store
*if rate not known and couldn’t paid in same month- approx amount for the sake of
closing
 an estimated figure Liabilities under – 8658 suspense/ MPSSA
Monthly summary of receipt and issued

*form 9- summary of stock receipts
*form 10- summary of issue
*entries of only value
5.price store ledger (CPWA12)

*entry day by day transaction of quantity and value
*for different articles different set of pages
*prepared sub head wise
*posting from GRS & Indent
*closed monthly , few pages are left for abstract/ summary (only value)
6.Adjustments of profit and loss

*At the end of year
*profit – receipts
*loss- charge on stock (debit on minor works)
* DA sends proposal for revision of rate, if DO agreed then revise
*working out stock receipts and issues
 Total of issue column – storage charges= net issue amount
 Total of receipt column
*valuation of balances stock
 On the basis of next year’s issue rate
7.Stock taking ( verification)

* at least once a year (at the presence of authority responsible for custody)
*rules as per HOD, general guidelines prescribed by admin/dept.
*verification can’t be done by Custodian/ ledger keeper/ accountant
 Or their nominees
 Or their employees
*verification can’t also be done by, who are non conversant with
 Nomenclature
 Classification
 Techniques
Results of physical verification convey to DO, but before that if discrepancies found set
right by surplus or deficiency -
Surplus Cr - as receipt , Dr- stock ( stock me aya hai)
Deficit Dr- Misc. work advance Cr – stock ( store se gya hai)

Either recovery or
write off- sanctioned Dr- minor works Cr – MWA

Authority of write off in survey report CPWA 18, by SDO
A sale Account in Form 19 should be prepared by Sub-division
8.Rectification of account
*before month close- same as cash account
 Incorrect entry struck down
 Correct entry between line
 In red ink
*if monthly account is closed
 When no head is affected- correction made value only
 When head is being affected- use transfer entry
*other correction
 Found surplus/deficit
 To change/revised issue rate (P&L)
 When store material becomes unserviceable
o If whole material then write off to minor works
o If a part – that portion in minor works
o In both cases a survey report in form 18, by SDO
*If material found in excess in a work/requirement - no correction till order for
transfer to other work
TOOLS AND PLANT
1.General
The tools and plant of a division are of two kinds:-
(a) General tools and plant, required for general use of division
Charged to minor head machinery & equipment or tools & plant
(b) Special Tools and plant charged to concerned work
In case of doubt CE will decide whether any item of T&P should be classified as
ordinary or special
Charge of T&P is included in sanctioned estimates of work,

 sanctioned in the name of T&P
The cost of tools and plant required for famine relief work should be treated as
special
2.Numerical account (Quantity account)

*in SDO Office
*rules also applicable to imperishable articles
*watch return of T&P without delay whenever lent out
Receipt of T&P, CPWA 13

*Examined and counted
*TRS in form no. 13
*on receiving T&P acknowledgment by SDO/DO
*maintains register as in case of GRS
*TRS in 3 copies
 Prepared by store In charged
 1 copy as OC, 2nd & 3rd send to SDO
 SDO entry in value account, 1 copy kept, last copy sent to DO for payment

Issue of T&P, CPWA 14
*no issued without signed indent by DO/SDO
*Indent in form 14, in 3 copy
 1 copy as OC, 2 copy send to supplying division
 In supplying division 1 copy retained another copy send back to division
*Whenever issue or receipt to contractor/ sub ordinate, a suitable remark as in
different cases
Tools and plant ledger, CPWA 15

*kept in SDO office
*entry of quantity only
*3 part
 Part I - For articles in hand (subhead wise, 6 subhead)
 Part II - For articles temporarily lent or sent out (contractors wise)
 Part III - For shortage awaiting adjustments
3.Payment
*same as in case of store
*normally tools and plant supplied by mathematical instruments department
 In case of any other suppliers, if department desire then payment through
cash/DD
4.RECOVERY
For use of tools & plant
 %charge in case of use of tools & plant on behalf of other division
 As per local rules if given to local body/ authorities
 Carriage of govt. tent for executive or revenue officer, debit to machinery &
equipment, in case of private use recovery from concerned person
For sale
 Recovery ASAP, DO is responsible
 Sale account in form 19 in SDO
 If the amount of sale of T&P is not recovered within the month, charged to
“Miscellaneous P.W. Advances” ( by TE)
For transfer
 When transfer to other division/ dept./govt. remarks in form 14 (along with value)
 Above rules for general tools and plant will be applicable same as to special T&P
 Special T&P will be transferred after valuation, and when required in other work
 No write back of special T&P in the anticipation of use in other work
 Special T&P can’t cleared from numerical account on basis of close of work
account unless actually transfer to other work or write off sanctioned
5.VERIFICATION
Surplus Cr - as receipt in part 1 ,
Deficit- A remark and put hold, note in part 3 of CPWA 15

 If Recovered back– cleared in part 3 by TRS (no entry in quantity column, only
remark )
 Write off – clear in part 3then clear in part 1 by CPWA14 ( show permanent
issued)
 In case lost from issued/repair- show receipt in part 2 and appropriate entry in 1,
then permanently issued in part 1

ROAD METALS
1.Quantity Account
*form 16 for issue, receipt and balances
 Show kilometre by kilometre
 The balance of metal for each km shown whether there are any transactions during
the month or not
*submitted in loose sheet within 15 days from close of monthly account
*separate account (form 16) for annual repairs, renewal works and petty repairs
*in case of new work DO may dispense form 16, if follows below
 A register(quantity account) will be maintained for payment
 In case of transfer of officer (under whom road metal kept) verification should be
done
2.Rectification of Account
Surplus Cr - as receipt ,
Deficit- remarks in red ink “put in hold for settlement” till recovery or write off

3.Schedule of Rates
*CPWA 17, schedule of rates for road metals (similar to price vocabulary)
 Lowest rate is mentioned at which road metals provided
 Kept in DO
4.Charges for Quarries
Amount charge for land acquisition

*maintenance of existing road
 If charges upto ₹ 1000, debit to maintenance & repairs
 More than ₹ 1000-
 First total debit to land kilns etc.
 Gradually released each year
*construction of new road or raising the class of road
 If charges upto ₹ 1000, debit to construction
 More than ₹ 1000-
 Appropriation charge to work (DO will decide how
much)
 For remaining debit to land kilns etc. then gradually
released
Before the work of living is started the supply of material in each length of 1 km
 AE will test check atleast 50%
 EE will test check atleast 10§
183 Intimation of breach of rules -CCA
CHAPTER 8: TRANSFER ENTRIES

192
Transfer entries, which are entries intended to transfer an item of receipt or charge
from the account of a work in progress or a regular head of account to the
account of another work or head, are necessary
But not related to contingent works
Transfer entries are necessary.
(a) In order to correct an error of classification in the original accounts; not always
(b) In order to adjust an item outstanding under a suspense account or under a DDSR;
(c ) In order to bring to account certain classes of transactions which do not pass through
the cash or stock account
(d) In order to respond to a remittance transaction advised by the Accounts Officer, if
the corresponding debit or credit to the Remittance head has not already appeared in the
accounts;
(e) In order to relieve the account of a work in progress (material)(liabilities
clearance)
(f) to effect periodical adjustments such as (a) annual adjustment to credit to the head
“8009” GPF an amount equal to total of interest accruing and afforded to various Group
‘D’ and WCE accounts by contra debit to the head ‘2049 – Interest Payments’ etc .
193 1.Error of classification-
In revenue or expenditure head
Detecting error before annual account closed -Use transfer entry

If account has been closed -just a suitable note, no transfer entry
Exception- if affecting head of other govt. or commercial department always use TE
In DDSR (atleast one)
If annual not closed – remove by minus entry only

If annual accounts are closed- 4 cases
1. Cr/Dr one DDSR instead of other DDSR- simple TEs
2.Cr to DDSR instead of Revenue or Dr to DDSR instead to expenditure – transfer to
next year of revenue/expenditure head by minus entry in DDSR
3.Cr to revenue instead of DDSR- Dr to refund head then Cr to DDSR
4.Dr to expenditure instead of DDSR- Cr to departmental receipt head then Dr to
DDSR ( If departmental receipt head is not there then Cr to 0075)
194 3..In order to bring to account certain classes of transactions which do

not pass through the cash or stock account
a.for adjusting PAO Memos received from PAO of the Division in case of
purchase made through DGS&D- debit or minus credit to 8658/129 MPSSA/ Sub-
head “Purchases pending payment / adjustment” per contra credit to 8658/129
MPSSA/ Sub-head “Payment for purchases through DGS&D”
b.for credit to “P.W. Deposit” on account of balances due to contractors on closed

accounts
c. for credit to Revenue heads on account of revenue not recovered in cash
including lapsed Deposits;
d. for original debits or credits to Remittance heads based on transactions not

appearing in cash or stock accounts, e.g. transfer of tools and plant to another
department or Government when the value is recoverable from them;
e. 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,
195 If correction affects a head for which budget is allotted — plus or minus credit under the
head concerned (without affecting debit side of the head )
Form useful TE

CPWA 53, 53A, 62
CAM 34
196 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 and approved by the Divisional Office. It
should not be entered in CAM 35
For every transfer entry there must either be an authority in Form C.A.M. 34. Or
order in other documents
 If officer sanctioned write off in survey report by TEs (CAM 34 is not required)
 When accounts of contractor is closed and approval of final closure in account to
transfer remaining material to stock no CAM 34 is required
Entry of all TEs during a month – CAM 35 TE book
After preparing Summary of TE – CAM 36, note in monthly account.
197 If correction possible- transfer entry

If not possible -suitable note
If correction advised by AO during audit- 1. Red ink 2. Attested by DA 3. Authority noted(

by which order)
If TEs order not required submitted to PAO- If not signed by SDO then DO will initials
198 Transfer entries should receive the special attention of Divisional Officer so that habitual
errors / misclassifications in the accounts of subordinate officers may not remain
unnoticed.
Responsibility of SDO (sign TE order)

1. Error of classification
2. Adjustment of suspense head
3. Transaction not in division
4. Relieved work account
Responsibility of DO
1.No TE unless admissible under rule
2.Every TEs ASAP
3. Countersigned is signed by SDO
199 If by TEs, expenditure of work is affected, proper explanation is given for wrong allocation
in work
One TE for many adjustments possible only when-
All necessary particulars set forth (Likha hua hona)
Effects only one head on one side, many on other side
CHAPTER 9: REVENUE RECEIPT

200 *Assessed and realised as per government rules
*when collected brought to govt. account as per LMMH
*Detailed rules prescribed by local PW (but consistent with CPWA)
TWO TYPES OF REVENUE

1. Actual revenue (discussed in this chapter)
2. receipts to be repaid or against service (or will be) rendered (DDSR)
Responsibility of DO (for revenue receipts)
1. Demands are made

2. Prompt realisation
3. Records are kept (for assessment, progress of recovery, outstanding debt)
The recovery of all debts due to Government should receive the special attention of the
Divisional Officer and no debt should be remitted or written off except under the orders
of competent authority.
No credit to concerned head (of Revenue receipt) unless realised

Exception to above- following may be credited as revenue before realisation:-
(i) Supervision charges on sales of stock on credit.

(ii) Sale proceeds of such articles of tools and plant as are - creditable to concerned
Major head/ minor head – 800 other receipt by debit to functional Major Heads /minor
head -799/ sub head -MPWA
Irrigation revenue under PWD is same as other revenue receipt

under DO
201 License fee
1. from private person- full recovery in advance at assessed rate (same for pensioners)
2. From GS (government servant) – either in cash or deductions from pay-bill through
DDO
3.If furniture is also provided along with residence then charges for (rent, loss, damages)
will also recover either in cash or deductions from pay bill
4.If residence/furniture allotted to GS, when recovery is % of pay, then recovery- not in
cash
5.in case of vacation by GS before last day of month, the demand for LF should be made at
once
202 If govt residence meant
*for one department ,allotment is done by - concerned min/dept.
*more than one department, allotment is done by – regional dir. of estate or DO of CPWD
(if regional of dir. Office is not present in region)
If buildings under dir. Of estate- special procedures prescribed by govt.

203 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.
DO obtain certified form 48 (Statement of Licence Fees recoverable in cash or by
deduction from Pay Bills) from DDO
Form 48 also includes other charges for furniture etc.
204 When recoveries of Licence fees are to be effected through a disbursing officer (by
deduction of pay),
When DO, DDO render accounts to same PAO- a demand in Form 48, should be sent, in
duplicate, before the close of each month to DDO , return one copy of the statement, duly
completed to DO
When DO, DDO render accounts to different PAO- a demand in Form 48, should be sent,
in triplicate , before the close of each month to DDO, return 2nd copy of the statement,
duly completed to DO, 1st copy to PAO along with paybill, 3rd as OC
DDO responsible for Recovery

1. without delay
2. Without Intimation to GS
3. To mention in Change in pay in form 48 (not responsible in case of cash recovery ,)
205 If pay changes retrospectively, then license fee also
If GS occupies residence in other station then DA of this division will report DO of that
division ( who recover license fee) when pay changes of GS
206 recovery of pay if GS under the Payment control of Civil PAO (not DO)
Doesn’t pass through DO’s A/C
The PAO, in whose circle the recoveries are made, will credit the revenue heads
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( after DDO confirmed recovery
from GS)
207 Recovery made by P&T, telecom, defence, state – sent by them to DO by check or draft
*If representation of license fee by GS-first collect all fee then, if representation found
correct, excess license fee will be refunded by- recovering less fee for next month if not
possible then actual payment
208 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, 0216, or 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
Other remission/refund of revenue- treated as reduction in receipts (in both cases)
Before a remission or refund of any kind is allowed -the original demand or realisation
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
A note in original entry for every remission to avoid duplication of refund, certificate of

note in all vouchers,
If possible, original receipt taken back and destroyed, a note in counterfoil of new receipt
211 Register of revenue (form 46)
*All revenue receipts should be classified and abstracted Form 46,
*maintained in the Divisional Office.
*The receipts relating to each project, for which a separate capital account is kept should
be registered separately and all the other receipts pertaining to a major head should be
booked collectively.
*Each column of every minor head except deduct refund (1 entry in this form and a
separate form 46(register of refund) for detailed entry of deduct refund head)
*all receipt on capital accounts also included
*if A/c of project classified separately – separate A/c in form 46
*if any receipts adjustable under minor head- “recovery of % charges or other receipts
Then classified under detailed head in form 46 in-
1. estimated recovery
2. Tools and plants recovery
3. Other receipts
*if entry of license fee in form 49, no detailed entry in form 46, only monthly total will
transfer in 46( excluding charges against civil PAO, 206 point)
212 Register of license fee form 49-
*maintained in DO
*show the monthly assessments, realizations and balances of rents, of all residential
buildings
 if office building, use as residential building will also entered
 private buildings hire for residence, also in form 49
 License fee for free quarter of group D, if allotted to other than group D then
entered in form 49
* entry of all residential building in form 49, weather license fee recovered or not, except
 1.president or head of local admin
 2.inside jail, police line, tahsil ( room allotted to perform duty)
 traveller’s bungalow or rest house will not enter in form for which license fee is
recovered
213 Closing A/c of work (related to residential building or furniture, LF is applied )
DA is responsible for-
1. If new building, entry in form 49
2. Watch approval of competent authority for updating of license fee (new or old
building)
3. Correct capital cost noted in form 25(Register of government immovable properties)
If building is subjected to periodical review of LF, DA is responsible
214 If a building is actually occupied prior to closing the accounts,
 license fee is chargeable from the date of occupancy
 and should, therefore, be fixed provisionally with the sanction of competent
authority.
215 Total realisation in a month, abstracted at the foot of form 49 to show
1. Cash realised in division
2. Recovery directly under civil accounts officer
3. Recovery by AO of defence, P&T and railway-
AO renders monthly statement of receipts including progressive figures for that
financial year under the Head 0216 to -
CCA of Min. of Urban Dev. & Poverty Alleviation
Given to - Computer cell of C.G.A’s organisation
216 If any residence is occupied free of LF or some how free (by concession)- then a suitable
remark
217 Building provided with “services or furniture” and LF of “service or furniture” charges
separately then A/c of that “service or furniture” made separately for each buildings s

Licence fee for Government residential buildings shall be revised once in three years by the
Directorate of Estates.
Cash refunds of licence fees realized should be shown separately as minus realizations in
218 the Form 49 and thus distinguished from the gross realization of licence fee
Form 62- the transfer entry relating to the levy of percentage charges for establishment,
T&P accounts, audit charges and pensionary charges is effected on a single order of the
divisional officer embracing all government and non-government work where are these
charges are applicable
1.Annual physical verification of office furniture shall be conducted by an independent
officer who shall required certificate at least of the level of assistant engineer or section
office
CE- shall inspect the building/structure and declared the building structure unsafe for use
 A register of building declared unsafe shall be maintained in zonal office
 Twice in a year by JE, to effect certificate that building is not unsafe for use

For inspection of all work in his division the executive engineer should draw up a quarterly
program
When a building is proposed to be dismantled a survey report should be prepared after the
survey report has been sanctioned in all such cases after taking into consideration the assets
salvage value of the dismantled material, the reserve price shall be fixed-
DG/Addl.DG/CE
2.The serviceable material obtained from dismantlement of a building or structure

wherever not sold by tender or auction should be recorded
 in the measurement book without value
3.The divisional officer can make purchase of a store without calling for quotation or bids
for material costing up to Rs.15,000 on each occasion
When a MB is lost, an FIR should be lodged with the police and an immediate report
should also be made promptly to the authority empowered to sanction the write-off of the
lost MBs. the competent Authority in this regard -CE
 If blank MB is lost- SE can sanction write off

 in case of filled MB CE can sanction write off
PART 2
CHAPTER 11 ACCOUNTING
PROCEDURE FOR LUMP-
SUM
CONTRACTS
1 Lump-sum contract – a fixed amount for a work, which includes all its contingencies.
*no schedules of rate or unit rate
*no need to know quantity of work
*no need to make estimate of work
2 If Additions and Alterations – unit rate or schedule rate
3 Form of lump sum contract- prescribed by govt. after consultation with law officer
Before the form is finally determined, advice of CCA whether it meets the requirement of
audit/inspection
4 Payments for work done – certificate by work in charge for work completed as per
specification (all payment are subject to provision in contract)
Detailed measurements of the work done are not required to be recorded except in respect of
additions and alterations.
5 1.Intermediate payment(form 27A)
For lump sum work – certified by SDO and Above(DO will be responsible for correctness
of payment)
Payments for measured up additions and alterations, as well as, for the work covered
by the lump sum, are treated like advance payments (“suspense head Contractors –
Advance Payments”)
2.Final payments (form 27B) –certificate of completion of the work by the Divisional
Officer
3.If a work is executed by civil dept. instead of CPWD above, certificate – by civil accounts
officer
6 Intermediate payment(form 27A) it has 3 part
Part 1 – bill
Part 2 – detailed account of material
Part 3 - certification
- if provision made in contract then only intermediate payment is allowed (both lump sum
and alteration & addition)
If certificate issued by SDO – DO responsible for correctness
Above SDO – that official responsible for correctness
The Divisional Officer is exempted from specifying in the bill the method employed by him in
estimating the value of work done.
For addition and alteration work-
- Same as normal work (chap. 10)
- if the detailed measurements of them have been made and the contract has provision
for that
-
- detailed measurement is not required to reproduce here, only no. and page no. of MB
in which measurement of addition and alteration work are recorded
- if % of value of work is withheld as security, only net amount entered as advance
payment.
- secured advance – indenture 31 is required from contractor, detailed account of
material in part 2 of form 27A
7 Final payments (form 27B)

Part 1-“Full and final settlement“ by contractor, payment made even if he denies.
Part 2 –detailed measurement of addition and alterations
The form of final bill may be printed on yellow paper to distinguish it from that of the running
bill
9 All type of payment before final payments- advance payments
suspense head ‘Contractors – Advance Payments
‘Contractors – secured advance
‘Contractors – other transaction
Only net amount bought in A/c
10 Recovery of advances – by minus entry to above suspense accounts
11 Work abstract and register of work same as work account
12 Column 9- As all ‘intermediate payments’ made on Form 27-A are regarded as
advances, no figure therefrom will be posted in column 9,
The first and last entry which will appear in this column will be the figure ‘F’
given in Part I of the final bill form 27-B. Column 10 need not be posted at all.
13
Chapter 12 MANUFACTURE
ACCOUNTS
14 The accounts of road metal diggings are not treated as manufacture account.
Each manufacturing for 2 category

*for general purpose
*for specific purpose
Detailed A/c of expenditure of manufacture – similar as work A/c

Transaction related with each manufacture either general or specific are recorded
An A/c of quantities and value- open for each job (job card)
-cost of operation and cost of outturn ascertain
Register of manufacture (form 42)- progress of manufacture
Accounts of manufacture- not kept open indefinitely

*if seasonal – closed at the end of season
*else closed periodically (at least once a year)
15 Operational charges-
Manufacture A/c Dr to
1.raw material
2.cost of labor
3.Other incidental charges- charges of tools and plant, establishment will be recovered if on
behalf of others only else not supervision charges not in any case
Capital charges(land, kilns etc)-

-If for one season- debited full charge
-For more than one season-

 Debited to land, kilns etc
 Then a suitable amount (repair and renewal of kilns etc)debited
periodically to manufacture A/c(for every season) by credit (above) land,
kilns etc./sub head- stock
 Suitable amount- as per order of competent authority, recorded in form 12
-If lent out to contractor etc. – rent received credited to Land, kilns etc. instead of revenue
16 Manufacture A/c is suspense account – under subhead stock

So it can’t be closed until cleared
Operation charges-
raw material – receipt, at the same time issue from stock

cost of labor – receipt
Other incidental charges- receipt
All 3 debited to manufacture A/c
17 Out turn- either to stock(store) or to other division, contractor etc.
Cr- manufacture A/c (all out turn should first be brought formally on stock A/c,
surplus or other wise also be credited to manufacture A/c)
Dr- either stock or cash, etc.
18 If rate of out turn article is different from issued rate of similar article in stock- values
of 2 articles averaged for the purpose of stock A/c
19 If manufacture on the behalf of others-
Establishment charges - applicable (point 15)
Tools and plant charges- applicable
Supervision charges- not applicable (pass through stock account)
Proforma A/c-
*may be prepared under the order or administrative ministry/administrator
*with a view to compare cost of manufactured articles with supplier
*no charges is admissible on account of general tools and plant, establishment,
interest on capital (land, kilns, etc), though all these charges may be included in this
A/c
CHAPTER 13 – SUSPENSE
ACCOUNTS
*2 CATEGORY
1. Outside revenue section
o Minor Head “129 – Material Purchase Settlement Suspense Account (MPSSA) under
Major Head 8658 – Suspense Accounts
o Minor Head “109 – Cash Settlement Suspense Account (CSSA) under Major Head
8658 – Suspense Accounts-for the settlement of inter-departmental transactions with
cabinet secretariat and ministry of defense.
2. Inside revenue section
Minor Head “799 – Suspense” under any Major Heads of revenue expenditure
(1) Stock, (2) Miscellaneous Works Advances and (3) Workshop Suspense
*All temporary
*Ultimately cleared by payment/recovery or cash/settlement
*Debit- expenditure, Credit- reduction of expenditure
1.Material Purchase Settlement Suspense Account (MPSSA)
*if payment is not made in the same month in which stores have been received
*use when material purchased on credit (उधार)
- purchased for specific work – immediate entry
-purchased for general work (stock) – at the end of month
purchased for specific work
*single transfer entry order, Omnibus Transfer Entry Order(OTEO), Form 53A may be
prepared
*Entry as they occur
*at the end of month posted in MPSSA after attestation.
*Cr- MPSSA, Dr- “contractors-O.T.” or “suspense head-material” or “final charges” as the

case, noted in OTEO
*If paid (any 1 or more)before end of the month- net amount transfer to MPSSA
*OTEO should be incorporated in TE book at the end of month, so that(entry of only those
items, which are not paid during month)
 not necessary to copy out details of transactions so that
 reconciliations of quantity and value is secured,
 verification of stores with specifications]
*all items paid during month , a single entry ‘purchase made and paid in same month” in
1. TE book 2. the suspense register of MPSSA 3. the Schedule of MPSSA.
*TE order may prepare in triplicate (to avoid clerical work) then send to
I. PAO as authority
II. Incorporated in TE book, at the end of month, @DO
III. Pasted in suspense register
When the actual value of the materials is not known- estimated figure adopted, same
credited to MPSSA,
any differences in future will be settled by +/- credit to MPSSA
At the time of purchase estimated rate is 20000, actual rate is
 16000, minus credit 4000 to MPSSA
 23000, credit 3000 to MPSSA
Clearing of MPSSA- final payment either by cash or transfer

At the time of purchase- Cr to MPSSA, Time of payment- minus credit
1. If payment exceeds (rate change , court order etc)
At the time of purchase, Cr 10000 to MPSSA,


 Final payment = 12000 [ - Cr 10000 to MPSSA, Dr to 2000 stock/specific work], Cr

to 12000 to cash/transfer
2. If unclaimed balance in MPSSA- (supplier didn’t claim amount)

Treated Same as deposit balances (in case of claim later)
Else If lapses, then treated as lapsed deposit
 Refund of lapsed deposit after pre-check by PAO
Inside revenue section
1. STOCK
 The head “stock” is opened in all divisions in which stock of materials
is maintained for general purposes,
 In divisions where no stocks are maintained, this account should be
opened only when any manufacture operations are undertaken
 The money limit for the stock reserve of a division, prescribed by the
Administrative Ministry/Administrator concerned not in consultation with
CCA
 Excesses over this limit are permissible- only when caused by
unadjusted expenditure on manufacture operations connected with
specific sanctioned works.
 The balance of account will represent book value + unadjusted charges
connected with manufacture
Stock will Dr when- expenditure for 1. Acquisition of store, 2. Manufacturer operations
Stock will Cr when- issue , sale, transfer etc ( disposed of material)
Subhead of stock suspense (11)- (1) Small Stores, (2) Building Materials, (3) Timber,
(4) Metals (5) Fuel, (6) Painters’ Stores, (7) House Fittings, (8) Miscellaneous Stores,
(9) Land, Kilns etc., (10) Manufacture and (11) Handling and other Incidental Charges
1 to 8 – may change as per local requirements

9 to 11- permanent
Form 67 suspense register-
 General A/c of receipt, issued and balances in form 67
 Separate for each sub head (11)
 Separate set of folios for each of purchase for stock & for specific works
 transactions of the several sub-divisions being detailed therein as separate
items
 the totals of all sub-divisions as another
 Transfer within division, against a single item deduct transfer within
division before the total of the entries head stock is struck
 Expenditure under “Handling and other incidental charges”- brought to
nil at the time of adjustment of P/L in the stock accounts (end of year)
2.MISCELLANEOUS WORK ADVANCES (MWA)-
*Use when
1.Sales on credit – sales A/c Cr, MWA Dr (instead of cash) [because
a. the accounts of Stock or Works from which the materials are issued
may be kept correctly, and
b. the recovery of the value from the local body or individual concerned
may be watched through the regular accounts.
2.Excess expenditure on deposit work- Dr MWA (when limit of concern head is crossed),
annually charged

3.Losses, retrenchment, errors etc.- Dr to MWA (4 types of losses)
a. Deficiency in cash/stock (it could be temporary)
b. actual loss (permanent)
c. Errors awaiting adjustments- till the adjustments
d. recoveries pending from GS)
4.Other items- an account is required for temp. Debit then MWA ( 3 categories)
a. Debit classification is not known
b. recoverable Dr not pertaining to work The share of municipal taxes paid by
Government on behalf of licensees of Government buildings should be debited
to this head, pending recovery]
c. recoverable Dr pertaining to closed work)
*No debit to this head on due to absence or insufficiency of appropriation (except in 2.

Deposit work)
*items of MWA cleared by either recovery or transfer
Form 67 suspense register- detailed A/c in this form ( not for 2.deposit work) for
clearance
3.WORKSHOP SUSPENSE – For each job or operation,
so that all charges relating to each may be collected
and charges of a general nature may be suitably distributed over all the jobs
or operations affected, before the total cost recoverable is determined
*All expenditure Dr to workshop suspense
*At the time of adjustments

 Cr to MWA Dr- to final head on the account of job
 Minus Dr to MWA, Dr - to one job/operations to other
On completion of job
 all outstanding charges on it must be debited, ASAP, to the head concerned,
 If expenditure incurred in excess of the deposit received, the unadjusted amount
should be transferred to the head “MWA” pending settlement
The detailed account of the transactions under this head should be kept in a suitable
form prescribed in next chapter not in form 67 The object being to maintain an
account showing the cost of each job or operation and its adjustment from time to
time
Chapter 14 workshop accounts

Mcq in app- 5 to 30
accounts of workshop depend on the extent of the operations and the size of
the workshop.
When small shop- the accounts of works treated as repair works or manufacture
operations,
Larger workshop-treated as separate subdivisions or divisions, for account

purposes
If work is quasi commercial type- then account is also commercial type(P&L)
the exact forms to be used and the procedure to be observed by the

Administrative Ministry/Administrator in consultation with CCA
*For every job- there must be an estimate(shown max exp.)
 Sanctioned/prepared by competent authority

 Accepted/signed by the indenting officer, local body or individual:
*if Job expands more than 1 year- then limit of expenditure incurred in a financial
year to be mentioned
1.No work before payment- for local body, private
2.Except in the case of Government Offices, at the discretion of DO, or
Superintendent of the Workshop-
* a rough estimate must be prepared in advance
* an undertaking from the officer that he agrees to pay the actual charges in full
on completion of the work.
*If local body failed to pay then full expenditure incurred must be deducted from
the officer’s pay for the following month.
3.In all cases, before commencing the work- an undertaking from the party
concerned that it will not hold the Department responsible for loss by fire or
theft or any other factor
4.If the original estimate exceeds, a revised estimate.
5.The cost of the operations should be charged monthly to the head “MWA”
pending recovery.
Receipt and expenditure transactions (3 types)
1.Capital account for irrigation (Workshop is to be regarded as being on a
quasi commercial basis)
Capital expenditure- 4701, capital receipts- reductions in exp.
Revenue exp/receipts- 2701\0701
2.Capital account for civil work

All expenditure- 2059 (capital for others is temporary for workshop)
Capital receipts- reduction, revenue receipts- 0059
3.No capital accounts

All expenditure- 2059, 2701
All receipts- 0059, 0701
1.Expenditure on- Capital type expenditure

Building land stock
Plant machinery
Maintenance
General administrator services
Debit on concerned head as in normal work
2.Other charges
Debit on workshop suspense
Later debit on job
-Expenditure for particular- is debit to that particular job(later)
-Expenditure on general- distributes among all(later)
does not apply to incidental charges connected with the stock of materials
3. All liabilities should be taken into account - the general(2.) charges may
be correctly allocated month by month, whether disbursement or not
4.cost of expenditure- monthly cleared
Except, total cost < 500 or not convenient- cleared annually when job finishes, if not
finishes in a year then in march
5.estimated cost( took in advance) – treated as deposit , the unexpended balance

being refunded only when the job is completed and the account is closed
6.indirect charges for each job should be debited, directly under the head of
account concerned, with suitable percentages determined by the Administrative
Ministry/Administrator concerned, in consultation with the CCA
- Supervision charges
-Interest on the capital cost of buildings, plant and machinery
-Maintenance charges of buildings, based on actual plinth area of the
building, plant and machinery
- Depreciation of buildings, plant and machinery
-Establishment charges
7.If done for other divisions- The percentage for

Supervision charge- on the value of materials issued to each job.
The other charges- on the total cost of labour and store
Charges on establishment, T&P (%)will be recovered as revenue receipt- 0059
8. Indirect charges- brought to Ac whenever direct charges are settled

Annual accounts and review
1.proforma account (consists of), annually
a.CAPITAL ACCOUNT
Building, plant, Machinery, stock, outstanding suspense
b.OUTTURN ACCOUNT
Operation Charges -on labour, stores, general, indirect charges (daily)
c.PROFIT AND LOSS ACCOUNTS-
ONE SIDE- actual liabilities (spends on that individual workshop)
Interest on capital
Maintenance, depreciation
OTHER SIDE- %Charges made for audit & accounts(for all workshops)
If Particular part of stock is reserved for a particular workshop

Then Stock account is treated as part of workshop account
In that case interest on stock accounts on P/L of workshop account
On the direction of CAA, CCA will annual review of workshop account with
consultation of office in-charge.
Render CAA whether continuation of % charges or revision with justification
 To facilitate above progressive figure will be shown in P/L account(annual)
Chapter 15 deposit
MCQ in app 31 to 51
What is deposit
Then two possible conditions
1. It will be refunded Or will become lapsed deposit ( again two conditions)
2. Lapsed deposit will be reclaimed or credited to government account
Deposit transactions of the Public Works Department are of two kinds:-

1.Public Works Deposits, which pass through the regular accounts of the Division

a. Cash deposits of subordinates 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 and
e. Miscellaneous deposits
a, b are called security deposit
b, c , d are called other deposit
2. Interest bearing securities which do not pass through the regular accounts of the Division
deposited by
a. subordinates
b. contractors
a, b are also called security deposit
recognized forms of IBS

1. KVP
2. 10 years Social Security Certificate
3. Post office cash certificate, NSC
4. Post office saving bank pass book- hypothecated to DO
5. Cheques/drafts issued by big Urban Banks whose working capital exceeds Rs.5 crores
and by ‘A’, ‘B’ or ‘C’ Class Central Cooperative Bank
6. Deposit receipts of all Schedules Banks including Fixed Deposit
7. Guarantee bonds of Scheduled Commercial and Non-commercial Banks
8. Fidelity bond from insurance companies in GAR 34
 National Insurance Company Ltd.
 New India Assurance Company Ltd
 Oriental General Insurance Company Ltd
 United India General Insurance Co Ltd
9. 6. All below securities should be accepted at 5% below their market price or at full
face value, whichever is less
 Promissory notes and stock certificates of the Central or State
Government
 Municipal debentures or Port Trust Bonds or debentures issued
by the State Financial Corporation
 Bonds or debentures issues by the Corporate Bodies which are
guaranteed by the Central Government
 Gold Bonds may be accepted as security as they are also
Government securities (5% rule in doubt)
security deposit of subordinates/contractors (1-a,b and 2-a,b for both type)

* covered by a bond or agreement
*setting forth the conditions under which the security is held and may be ultimately
refunded or appropriated.
*Reference to such bond or agreement should be recorded in suitable register the
(Deposit Register or the Register of Securities)
Security deposit- deduction from contractors bill for security deposit,

credit to Major /Minor Head “8443Civil Deposits”-108-PWD – cash deposit of contractor
Exception- if total amount in above case is very less (total work cost- ₹ 500 per bill) then
payment is withheld and
credit to Suspense Account,”Contractors-Other Transactions” of that work
(1.a,b)cash deposit can be converted into interest bearing securities-
 Willingness of subordinate/contractors

 At depositor’s cost
 Applicability should be mentioned in rules and agreement/bond.
 Cash which has actually been received or recovered may be converted even
though the full amount of the deposit which is being paid in installments, has
not yet been realized
 Can be converted into more than 1 form of IBS
 Also applicable in earnest money deposit
*No amount of deposit to be repaid, transferred, disposed
Without order of competent authority and mentioned in bond of agreement
*acknowledgment – before repaid or transfer
1(c)Deposit for work –
passes throughPW accounts
Other than takavi work (mention in next chapter)
Know as deposit work
1(d)sum due on contractors closed A/c

Placed to deposit A/c
Paid on acknowledgment
1(e) miscellaneous
All other deposit ( receipt and errors in classification)
Receipts- classifications not known
Errors in account- awaiting adjustments
Accounts of public work deposit (1)
Entry for each in deposit register- month by month, Form 67
If any work entered in deposit work (form65) then only a single entry for all such
works in form 67
Any deposit before repayment or conversion to interest bearing securities-

Original entry traces and suitably marked
A certificate to such remark on all such vouchers
If possible Any acknowledgment previously given, taken back and destroyed
Note of repayment on counterfoil of receipt
Schedule of deposit (form 79)

It is monthly extract (summary) of form deposit register form 67
Submitted to PAO
2 parts
Part 1- total of each class
Part 2- detailed extract ( affected during that month only)
Entry in case of deposit work is supported by schedule of deposit (reference) why
Account of interest bearing securities (2) (IBS)
Do not pass through cash book and A/c book of division
If passes through an officer, may entered in A/c of division but same should be
avoided
Register of IBS- form 85

*Entry of all IBS
*If deposit being paid in installments, and paid to POST OFFICE bank no entry in
form 85 till fully paid
 but if refund before getting all installments, then treated as fully received and
entry in form 85
*if post office saving bank deposit is hypothecated to DO

 Register kept by DO and an annual certificate by him
A/c of IBS- form 86 (prepared from form 85 annually)

Form 86 submitted to PAO annually
It is supported by – contractor’s/depositor’s acknowledgment and DO’s certification
If a subordinate having IBS transferred, treatment of IBS

 As per bond of agreement
 As per local rules
 As per rules set by ministry/dept. under consultation PAO
LAPSED DEPOSIT
(3 CASES)
1.balances up to ₹ 25, one whole account year
2.residual balances up to ₹ 25 , one whole account year
3.more than ₹ 25, unclaimed for more than three complete accounts years
*list of lapsing deposits and balances- sent to the PAO

*if pay order under judgment- balances doesn’t treat as unclaimed balances and
separate list of same send to PAO
*age of deposit- from date of deposit, except
- for future work, date of contract
Before crediting lapsed deposit to govt. A/c- Remark against original entry
Credited in the month of March
If lapsed deposit reclaimed- PAO checks before repayment

*was amount received ?
* was lapsed?
*identity of claimant
Repayments treated as – refund of receipt
Entry in deposit register
Deposit falls under sector k- “deposit and advances” in public account
CHAPTER 16 NON-
GOVERNMENT WORKS
MCQ in app 52 to 73
Non-Government Works are divided into three classes – (1) Deposit Works (form65) (2)
Local Loan Works(form64) and (3) Takavi Works(form66)
1.Contributions (in cash)
From Central/ State Government to District Boards, Municipalities, etc - expenditure
Vice-versa -receipt
Heads- most closely connected with the object/purpose
Example
grant for the construction of a
1.school should be debited to “2202 - General Education”

2.drainage system to “2215 – Water Supply and Sanitation”
3.road to “3054 – Roads and Bridges”
4. grant given for general purposes, such as grant to make good a deficit or a
compensation for revenue resumed, - “3604 – Compensation and Assignments to Local
Bodies and Panchayati Raj Institutions.”
2.Contribution (not in cash)

whole or a part of the work constructed by that Department(through CPWD) on behalf
of the local body concerned,
expenditure- detailed head “Contributions” / relevant major/minor head
3.In cases where out of the grants-in-aid given by the Government, the grantee
institutions are willing to have the buildings constructed through the CPWD, the
sanctioning authority should get the buildings constructed through the CPWD instead
of giving grants directly to the grantee institutions and then hand over the buildings.
The expenditure on such works should be met from the Budget Grants of the
Administrative Ministry sanctioning the grant.
The amount will not be paid in cash to the grantee institution but paid to concerned
CPWD , debiting the expenditure as grants-in-aid etc,
the latter shall classify it under the head “8443 – Civil Deposits/ 108 PW Deposits”.
4. A contribution paid by a local body or private party for the cost(whole or partially)
of construction by CPWD for property of government - credited as revenue receipt of
related functions/programs
When works already constructed or land already purchased, are transferred free of
charge to local bodies, no readjustment(free) of the amounts of cost is necessary.
It does not apply to Irrigation, Navigation and Drainage Works (Commercial)
All 3 above are not treated as non government work( confirm it???)
For every Non-Government Work -detailed estimate of requisition in the same way as
for a Government Work.
DEPOSIT WORKS
1.For every Non-Government Work the local body or other party- advance in lump-
sum or in installments (payable to DO)
*amount received- credited to 8443 civil deposit/108 PW deposit
* all expenditure till limit of deposit amount– debited to 8443/108
*expenditure after limit- debited to MWA (pending clearance)
* 1% of anticipated project cost should be realised before preparation of preliminary estimat
2. In case of autonomous body( fully financed 100%)

*only 33⅓% of cost work need be got deposited as advance, where receipts of money is
secured
*expenditure incurred may be got reimbursed through monthly bills.
*The deposit of 33⅓% obtained earlier should be retained for adjustment against the
last portion of the estimated expenditure.
 10% of the estimated cost of the work at the time of the requisition/ Issues of A/A &
E&S
 Remaining 23-1/3% before award of work
The entire deposit including departmental charges should be realised in advance from
autonomous body(fully financed)
 Where a client has defaulted in making the required deposit
 Where the outstanding amount exceeds Rs.10,00,00
 Where they work outlay is pre-dominantly for purchase of capital equipments and

machinery
3.The amount of each deposit should be divided into two parts,

*one representing the share available for works expenditure
*the other chargeable (%)as establishment, tools and plants, audit and accounts and
pensionary charges (if recoverable by rules then only)
4..Form 65, Schedule of Deposit Works- consolidated record of the transactions of a month
relating to all Deposit Works-
*The schedule shows, in respect of each work, the deposit received and the expenditure
incurred, both during the month and upto date.
* unexpended balances of completed works- refunded
*(if) refund is treated as reduction of the deposits and therefore, shown in the schedule
as minus realizations and not as expenditure. (minus credit to PW deposit)
5.In the schedule, the deposit received for each work should be numbered as a single
item, but the transactions relating to the two parts of it should be shown separately
thus a.For Works expenditure, b. For Percentage charge
 The percentages leviable should be adjusted month by month as the works
expenditure is incurred.
6.All payments of “decretal amounts” pertaining to “Deposit Works” should be

charged on the CFI - “MWA”Detailed Head – Other items,
*simultaneously Debit to “108 - P.W. Deposits – Deposits for work other than
Takavi Works ”
 if sufficient funds are available Else MWA – Expenditure incurred on excess
of Deposit
7. DISTRICT FUND WORKS, MUNICIPAL, CANTONMENT & PORT TRUST

WORKS -The accounting procedure prescribed above is also applicable to Deposit
Works executed on behalf of District Boards, Municipal & Cantonment & Port Trust
Works.
LOCAL LOAN WORK
If we r giving 1 Cr loan to local work and out of which only 80 lacs is given, 20 lacs as work
is done
1.expenditure-Dr. to “loan and advances” under major head concerned

2.Schedule of Debits to Miscellaneous heads of Account, Form 76 - expenditure shown
here, supported by a Schedule of Works expenditure in CPWA Form 64
3. All charges debit-able to a loan should be brought to account as they occur so that
the interest charges may be correctly calculated and adjusted in the PAO
4. This rule applies also to the percentages charges leviable under, which should, be
adjusted monthly by inclusion in the Schedule of Work Expenditure.
TAKAVI WORKS
Work done as advance by government for cultivators
1.it is not necessary that the estimated cost of a Takavi Work shall be deposited before
any expenditure is incurred on it,
as if the amount due is not received in cash direct from them, it is recoverable
through the District and Revenue Authorities in the same way as arrears of Land

Revenue
2. The transactions relating to Takavi Works should be recorded under Sub-head “Takavi
Works Advances, under 8550 – Civil Advances(not PWD advances)
3. Schedule of takavi works Form no. 66- 3 items

a. Expenditure of each work
b.amount realised
c. Outstanding balances
4. Point 3, 4 and 6 of deposit works applied here ( deposit amount in 2 parts, transaction in
schedule in 2 parts, decretal amount)
5.takavi work for special work will be closed ASAP
6. Account for general work will be closed once a year 31st October
 (or as prescribed by administrative ministry/dept.)
 (So that Transaction related to each takavi year kept distinct)
 Expenditure pertaining to previous year, incurred in current year treat as expenditure
of year in which expenditure incurred -current year
7 Recovery through District and Revenue Authorities-

*DO prepare certificates of completion in 2 Copy after completion of work and send these
copies to collector or deputy commissioner, after receiving one signed(Sign as acceptance)
copy returned to DO
*accepted amount(in returned copy) is debit- detailed head “cultivators”/minor head”loan
and advances”/concerned major head
*credit to-takavi work advances
8. Watercourse related work will follow accounting procedure of takavi work if that work is
classified as takavi work
9.Work out later on water courses which may be incurred by the PW officer fall under three
categories-
 Recoverable from concerned individual cultivated
 Recoverable by General Levy
 borne by government
Chapter 17, TRANSACTIONS WITH

OTHER DIVISIONS, DEPARTMENTS
AND GOVERNMENTS
MCQ in APP 74 to 87
The cost of land acquired by a Civil Department on behalf of the PWD shall be debited to -
Work or project concerned. On account of PWD

The supply of residential accommodation for the employee of one department to another
shall - Not be held to constitute a service rendered
When land is taken up for two or more service departments conjointly, cost of land shall be
debited to- the department to which larger portion of land pertains tO
When land is taken up for two or more commercial departments, cost of land shall be
debited to- all the departments on pro-rata basis
When a special officer is employed for the acquisition of land of any department, the
expenditure on pay, allowances etc. of the Special Officer and the establishment and any
expenditure on contingencies shall be borne by- The department for which land is taken up
as the cost of work or project
the establishment and any expenditure on contingencies is debitable to- - that department
as part of the cost of land
When the land is taken by a Civil Officer, not specially employed for the work, only special
charges incurred in connection with the acquisition of the land on establishment,
contingencies etc. shall be borne by the - department (as work contingency )for which the
land is acquired
transfer of land from local body to government at market rate
Service rendered article supplied by one division to another will be settled through Advance
payment
When supply arrange by DGS&D – credit MPSSA(instead of cash account)

At the time of payment- minus credit MPSSA
Inter departmental adjustments borne by -credit CSSA

Inter departmental adjustments settled by – debit CSSA
Chapter 18 – Pay and Allowances
MCQ IN APP 88 to 96
Payment to work charge establishment
Pay and allowances (also personal advances) of GS if not charged directly to
works, -are drawn by means of cheques
 except those payable by the PAO sanctioned by competent authority
The sanction of competent authority to personal advances may, counter-

signature on the bill before it is passed by the DO .
DO is treated as head of office
PREPARATION OF BILL
*Separate bill for-

1. Debited to diff. Work
2. Personnel to whom individuals check is given
3. Group D staff
4. Government employees joining Service on or after 01-01-2004 and

covered under the NPS
*Bill for permanent and temporary staff may prepare together

For Permanent staff — only sanctioned strength shown
For Temporary – date and no. of sanctioned strength
*section wise bill may prepare of staff, if convenient
*If pay part of month – period is shown (not for whole month)
* Name and designation of all employees except Group D (while preparing bill)
If DO is authorized for payment
*Administration branch prepares bill
*administrative branch maintains Bill register, GAR form 9
*Present to account division (DA).- For required checks
*payment by check in the name of employee
*if employees wish to draw pay in cash then DO draws self check and then pay in
cash
*Same process for TA and LTC bill (separately prepared)
If paid by DO incorporated in monthly accounts of division

Bills at the counter of PAO (passes through PAO)
1. Kept by PAO
2. DO is responsible for classification(head and other details)
Cost of special establishments(staff) for land acquisition- debit to work
Emoluments up to date of transfer -can not be drawn before proceeding to transfer
Emoluments for whole month- can be drawn at new appointments(transferred place)
(allocation of amount of new and old place should be specified)
LPC – all details of allocation

-no drawl at old station after LPC issued
Acknowledgement of pay and allowances-if possible on OC of bill
Else- acquaintances roll GAR 24
Above Not required to be sent to PAO (kept in DO for future reference)
If cash is drawn for pay and allowances
1.Separate from division’s cash
2.GAR 3 cash book
3.GAR 25 undisbursed pay and allowances register, (entry against each bill) if
subsequent payment then again entry in GAR3, 25
4. GAR 25- abstract prepare if undisbursed for 3 months
TO AVOID DELAY (PAYBILL)
Person posted away from station

*Money order or DD
Cost of DD – borne by government
In case of transfer in public interest
Urgent advances may be from- imprest/ temporary advanced ( treated as advance)
(Not treated as final payment)
Communication of sanctions to AO/PAO
1.All sanctions of post
2. Transfer of charge( through SE)

3.If transfer of charge is prolonged so that two GS may be entitled ‘to draw
pay and allowances simultaneously for the same appointment the SE should
intimate to the PAO
if the time taken is reasonable, relieving officer may be considered as on duty

If, the SE consider it as not reasonable , the relieving officer must be treated as
if he were on leave or on joining time, etc., as
Chapter 19 – Contingent Charges
MCQ IN APP 97 to 99
Cash for contingents charges will obtain from accredited bank through check (same
way as for other works)
R&P 1983 will be applicable for contingent charges unless it contradicts
Contingent charges, doesn’t include those which classified under other head
These charges Cannot charge as work contingent charges- prohibited, breach should
be informed to AO
If monthly limit exceeds for contingent charges (excluding special contingencies) –
send to SE for sanctions
Contingent charges and grant in aid can be in same bill but classification should be
shown (head)
Payment for contingent- brought in cash book/imprest
End of month – consolidate all contingent charges in GAR 31 (not for payment)
Submitted to PAO,
 particulars(detailed) are required only for miscellaneous charges (not under
specified head)
Vouchers not required to be submitted to PAO- should be cancelled by DDO with
paid stamp
Register GAR 27 maintained in DO- Initial against each entry by DO/delegate
authority
Petty payment – cash or imprest but not from undisbursed balance of division
For stamp- crossed government account cheque to post master
(Use only for bonafide communications, cannot be avoided, certification )
CHAPTER-20 DIRECTION AND OTHER
SPECIAL OFFICES
MCQ IN APP 100 to 103

Special offices/ direction officer = chief engineers/ SE (neither DO nor their
subordinates)
Divisional offices = executive offices

Special / direction office = Not allotted with cash, work, store
In case of through special arrangements any above work is allotted- only for that
particular work same rules of divisional’s office rule will be applicable
Normally no departmentally receipt are raised in case of rare chances then – it is
remitted to accredited bank.
Payment 2 types
a) Pay and allowances b) contingent charges

For both cash is obtained by either DO or AO
Pay and allowances of establishments
*same provision as DO
*Bill submitted to zonal PAO if account office is located
*in case of no account office, then allot to authorized DO
Recovery from payment- avoid recovery in cash, deduct from salary bill
If recovery is payable to court or post office (which is not possible from deductions)-
cash recovery then submitted
Contingent charges
if tools and plant comes in special/ direction office instead of DO then
Charges of tools and plants in DO = contingent charges in special offices
 Suitable register- for material purchase
 In case of tools and plant transfer from special office to executives office,
special order will be issued and provision of that special order will be
followed
PART 3
CHAPTER 10: WORKS ACCOUNTS
8 parts-
1.General, 2.cash payments, 3.issue of material, 4.adjustments, 5.work abstract, 6.register of
works, 7.contractor’s ledger, 8.sundry rulings
1.GENERAL
Two types of accounts make works account- Individual work account and Individual
supplier’s/ contractor’s account (these are called works account)
For above initial records- muster roll (casual labour roll), measurement book, WCE bill etc.
*work-done by labour (on muster roll) is recorded on MB

*Payment to contractors and others on the basis of MB
*General services like establishment, T&P, Livestock,- not charged to work
 (if other division’s establishment done work then charges will be included in work
account)
 (but recovery of work-done by our establishment for other division won’t come in work
account)
*special tools and plant and special establishment (for land acquisition)- will charge on work
2. CASH PAYMENTS (contractors/suppliers, labourers/ WCE)
* The cost of material procured in exceptional cases through DGS&D or direct from supplier
specially for works are to be accounted for as minus credit to Sub-head “Payment for purchases
through DGS&D”
*In case of direct purchases from Supplier, if payment not made in the same month
Credit to “MPSSA 129” under 8658 (cannot credit cash account)

*Initial accounts and vouchers should contain-
1. Full name of work (along with name of components if any has separated account )
2. Charges recoverable (if any) and from whom
*No expenditures on behalf of contractors (if so no concessions)
2.1 CASH PAYMENT (TO LABOURERS)
*Except regular staff and WCE, all departmentally engaged in work- labourer
*payment to labourer- charged to work and in muster roll (form 21)
*daily labour report-
 Send to SDO/DO
 Form 30
 Not required if less than or equal to 15
 Muster report will be sent at last for payment, tally with daily report
*1 or more MR can be open for 1 work, no duplicate of MR
*1 MR for many small work
 in case of unpaid wages, kept unpaid for largest work (so that settlement of 1 work is left)
*labourers may be paid more than once in a month, separate MR for each period
*2 part in muster roll
Part 1- attendance, absent, fines etc. (daily record)
 (for calculations of correct wages, difficult to tamper, correct classification of work or
sub work)
Part 2- either progress of work(if payment after measurement, not detailed measurement ) or
certificate( measurement not required)
*before payment by DO for any work, SDO will check 100% reconciliations of MB and MR (
measurement part)
-payment as soon as MR is closed- acknowledgment by highest rank officer available at the

foot of MR
-Unpaid wages (form 21A) –
 entry before acknowledgment of paid in MR,
 maintained at SDO,
 subsequent payment in form 28 hand receipt
 Entry of subsequent payment in form 21 and 21A
 Unpaid wages will carry forward till the payment
 If unpaid wages for more than 3 month, reported to DO(DO will decide)
*casual labour roll form 22-
 In exceptional cases of emergency
 Labourers are employed casually
 Only number of people present and absent
 Payment by gazetted officer
*if work done for requisition- entry of labour in form 32 (not form 21)
*procedure for custody and accounting- prescribed by administrative ministry/department after
consultation with accounting division
IF LABOURERS ENGAGED THROUGH CONTRACTORS
The payment of daily labour through a contractor is objectionable in principle. In a case

of great emergency it may be allowed.
*METHOD OF PAYMENT- quantity of work determines during or after work, pay as per
prescribed rate
*ALTERNATE METHOD OF PAYMENT- (in case of urgent repairs etc.)
 Day by day payment on the basis of labour present
 Contractor’s profit included or separately
 Daily report to SDO by work incharge ( no MR or Entry in MB)
TRAVELLING EXPENSES
*Wages for journey ( to and fro)- properly dispatch
*travelling expense – discretion of DO
* borne on work
If 2.2 CASH PAYMENT (SUPPLIERS/CONTRACTORS)
a.record of measurement
DETAILED MEASUREMENT
*Measurement book – form 23 kept in such form and according to such method as may be
authorised by departmental regulation
 All payment of work and supplies on basis of MB (other than work done by daily
labourer)
 Book is serially numbered, register of MB form 92
*Detailed measurement-
 by EE, AEE, AE or work in charge(not below JE)
 Open to SDO to record measurement (irrespective of cost of work)
*officer accepting tender
 Required AEE or AE to do detailed measurement
 Or their subordinates will do measurement. And they check 100%(items which are
important, costly or not check in future)
*Entry of detailed measurement
 Directly in MB
 At site of work only
*MB in case of bills of work done
a. Full name of work
b. Situation of work
c. Name of contractor
d. No. And date of agreement
e. Date of written order to commence work
f. Date of actual completion of work
g. Date of measurement
h. Date of previous measurement
If agreement for piece work then e and f not in MB
*MB in case of bills of material
a. Name of supplier
b. No. and date of agreement/order
c. Purpose of supply
Purchase for direct issue to …. OR Purchase for …..(through contractor)
d. Date of order to commence supplies
e. Date of actual completion of supplies
f. Date of measurement
If agreement for piece material then d and e not in MB
*if previous measurement taken- reference thereof
*if first or first and final- suitable note (reference not possible)
*if final or first and final-date of completion
*no blank pages left, if any- diagonally crossed
*if error-crossed and corrected, initial by officer responsible
*if whole measurement cancelled- initial of officer(with reason or reference to order)
*all entry in ink only
*MB can be presented in court of law as evidence
*on completion of MB- Abstract prepared and submitted to SDO/DO (work done Under office)
 *SDO/DO”check and bill” with dated initials
 Clerk check the amount
 SDO/DO sign MB and bill
 Any corrections in red ink

 Brought into the notice of SDO/DO and person recording measurement( no payment in
case of final bill unless corrections accepted by that person)
*before submitting MB to DO, SDO verifies
 Work done/supplies made, as claim by contractor/suppliers
 If final payment then- personally inspection of all the WORK
 Checking of measurement as per department manual
*each MB should have indexes and should be up to date
The entries recorded in each of MB are subjected to a percentage check at least once a year
In case of work of repeated to type detailed measurement- 20% of the total number of unit
subject to minimum 20 unit
AE- Should personally inspect all work of any magnitude before authorising final payment in
connection there with
EE- test check of 10% of the measurement recorded by his subordinate at least every
 Alternate bill for work at his headquarter
 Every third bill for work outside his headquarter
Videography should be undertaken at various stages of construction for

 all work costing 15 Crs. and above
 any work of unique importance and corrector irrespective of Value
Before taking any measurement of any work the engineer in charge or a subordinate debited by
him shall give three days notice to contractor
If the contractor failed to attend at the measurement after due notice the measurement recorded in
his absence shall be deemed to have been accepted by the contractor
 if he failed to countersign or to record objection from the date of measurement within a
week
The conventional MB shall be replaced by computerised MB where the cost of tender is 15L or
above
STANDARD MEASUREMENT BOOK

*Standard measurement book -form 23A
*for periodical repair
*Subject to subsidiary instruction as per administrative ministration after consultation with CCA
*alphabetically numbers
*written in ink only
*Written or 100% check by SDO (if written by subordinate of SDO)
*then examined by DO (for annual estimate of repair)
*then book is numbered (A,B,C….) LAST
*SMB is kept updated by SDO (within 1 month from Completion of work)
*periodical inspection by DO and certified of SMB
*when payment is based on SMB, A gazetted officer certifies
 Work has been done
 Not claimed previously
The EE shall check the compilation of SMB from time to time by personally examining each

book at least once a year
A Yearly inspection report on SMB should be made to the SE with endorsed to concern account
Officer so as to reach him not later than 31st July
2.2 CASH PAYMENT (SUPPLIERS/CONTRACTORS)
b.review of measurement
*% check of MB (in divisional office
 By DA
 Under supervision of DO
 Detailed rules of same prescribed by administrative ministry
c.bills and vouchers

PREPARATION, EXAMINATION AND PAYMENT OF BILL
*before payment
 SDO check in MB(for entry)
 Bill is prepared on the basis of MB
 Rates from agreement, entry in Bill and abstract of MB
 if rate not in agreement- then rate running at the time of agreement
*if standards not met- fraction payment
*payment on railway receipt (with permission of min/dept.)- treated as advance
*before submitting bill to DO, SDO checks-
 Correctness of bill from MB
 Rates are correctly entered
 Then MOP(memorandum of payment) (entry of any recovery to be made)
*if sales tax is included then certificate by DO
*Before signing the bill DO sees
 Income tax deducted
 Entry of above in MOP
*When bill is prepared- page of MB is crossed
*when payment is made- reference of voucher in abstract of MB
*document of payment contains- no. of MB, page no. of MB & date of measurement taken
*quantity and amount should be shown separately for distinct item(but only amount in case of
advance payment)
*final bill in yellow –“full and final settlement of demand” by contractors/suppliers (in case he
is illiterate then DO will write and take sign from him)(payment will be made even he denies to
write)
Running account (RA)

*payment for work and supply on RA- ordinarily monthly
*one contractor may have many contract
 separate RA for each contract
 separate working estimates for each RA
 separate parts of the working estimate for which separate Works Abstracts, should
appear in separate RA.
*in exception cases, if one contract for 2 estimates
 Contract need not to be split
 Estimates are consolidated or CCA prescribe new accounting procedure
Secured advance
*applicable in case of contract for finished work
*lowest of, upto 75% of material (imperishable) bought to site or tender cost
*survey of material by SDO
*assessment of value of material by engineer incharge/ work incharge
*in case of secured advance form 26A, attached to RA bill
*indenture(form 31) is required from contractor
*formal contract is required to drawn
*separate entry for each class of material(along with quantity)
*recovery from RA bill- as material used
*“Deduct quantity utilised in work measured since previous bill” written in bill
*no entry of secured advance in MB
(Bill for supplying division)

*on receiving indent 2, from supplying division- entry in register of indent and MB
*after valuation from priced vocabulary of store, indent 2 sent to DO with omnibus transfer
entry order
*DO check entry in indent 2 and 3(indent 3 received from DO of supplying division) and then
signed bill
2.2 CASH PAYMENT (SUPPLIERS/CONTRACTORS)
d.aid to contractors
e.advance to contractors
SECURED ADVANCE sanctioned by DO

*already given above
MOBILISATION ADVANCE
*only with permission of govt., min of 2 instalment
*for specialised work, capital incentive work, ( not less than 2 crores)
*such advances not more than 10% of the tendered value or 1 crores (whichever is less)
*advance as much as govt. decide
*Such advance shall bear simple interest at the rate of 10% per annum to be calculated
from the date of payment to the date of recovery (both days inclusive) on the outstanding
amount of advance
*Mobilisation advance should be classified to the respective work.
*Recovery of interest shall be classified under the Major/Sub-Major/Minor Heads of
Accounts “0049-Interest, Govt.-800-Other Receipts”
*a agreement in form 31
* The recovery together with interest shall be recovered by the time 80% of work is complete
ADVANCE FOR WORKDONE BUT NOT MEASURED sanctioned by SE, (monthly report send
to SE for proper watch)
*work done but not measured
*survey by SDO or higher, and prepare certificate( for amount of work)
*in case of over payment, the officer who surveys, certifies will be responsible
*in case of civil works, advance payments – at predetermined level

(Normally 1 month advance payment, next month detailed measurement)
*detailed instructions by admin/min in consultation with CCA
*within 2 month of advance payment- detailed measurement
*within 3 month of advance payment- advance be adjusted
exception by DG(works) or engineer in chief
*within 4 month of advance payment – advance be adjusted (up to 50K)
*within 6 month of advance payment – advance be adjusted (50K to 100K)
*if more time required in any above cases- order by govt. of India
*if already given advance is not recovered, then 2nd advance- in principle not given, but
in exceptional cases given and limit will consider on behalf of previously given.
2.3 CASH PAYMENT (to WCE)
a. Condition of employment-
*previous sanction of DO/SE required, with specifying
 scale of pay, full name of work, period of sanction, nature of duty
b.pay bills-
*CPWA form 29- combination of pay bill and acquaintance roll
*consolidated bill prepared monthly for a SDO or ( part of SDO)
*name of entire establishment in bill whether present or absent, grouped by work
*SDO certifies for presence and work-done by WCE
*If acknowledgment in form 29 is not possible then payment in form 28
*paybill not signed before last 5 working days, and due at last working days
*for persons posted away, not signed before 15th, and so to reach by last working days
*if any member left service in between, then payment on that day (not last working day)
*items remaining unpaid- entered in register (similar to form 21A)
*subsequent payment of above in form 28, and remark in register
c.travelling expenses
*no bills need to prepared
*payment on form 28- counter signed by DO ( all particulars is mentioned)
*if supplementary rules are applicable to member of WCE, then TA bill in GAR 14A
d.classification of charges
All bills charged to concerned work
3 ISSUE OF MATERIAL (Issue to contractors, issuer direct to work)
Work can be two ways
1.Either departmentally (issue direct to work), account prepared in 43A
2. Or through contractors (2 cases)
 for finished work( even in this case material could be issued to contractor)
entry in form 43, (35A)
 Only labour (issue direct to work) form 35 (later 38)
3.1 ISSUE OF MATERIAL TO CONTRACTOR
a.general conditions
*if desired in CODE
*in work’s interest or utilities existing material
*in above cases contract should specifies
 Materials to be supplied
 Place of delivery
 Rate (specifically mentioned, or at tender rate, stock rate not valid)
*for items of work, due to local rules, payment on schedule rates % +/- on gross rate
(not on net)
*carrier charges applicable beyond promised placed of delivery
*if some material not in contract (contractors required and we have in store)
 Recommendation of DO (with explanations- of arising such issues,
and method of recovery)
 Then Sanctions of SE
 Up to 5000 in any month for anyone contract material can be issued
without the authority of SE
 Rate of material, if scheduled item(mentioned in contract)-max of
1.scheduled/analyzed rate (%+/- as done on other items) 2.issue rare + storage
charges 3.market rate
 Rate of material, if non scheduled item(not mentioned in contract)-if
DGS&D rate applicable otherwise market rate
*if any material is not available in stock(mentioned in contract to provide)
 DO will make available by purchase or any other means
 At Stipulated rate
 If any loss then- additional charges for material issued to contractor
*supervision charges not applicable
*for steel and cement- actual consumption watched by DO
b.accounting procedure
*issued on regulated scale and on actual requirement
*unstamped but date acknowledgment from contractor on material issue
*entry of above form 35A
If material obtained by purchase, entry in form 23 MB
*Debit to “contractor- other transaction”
*credit, issued from
 stock(including manufacture) “stock account”
 Surplus left from Other work ( 2case)
Issued to other work-(Cr other “work account”)(if issued rate is less than current
market rate, then at issued rate, if more than, then current market rate
Issued to contractor- That “contractor- other transaction”(rate issue to
contract)
 Other division/department/govt. –“129 MPSSA/8658” Rate as per other

division
 Suppliers-“129 MPSSA/8658” Rate as per suppliers
 Obtained from abroad- “129 MPSSA/8658”rate is equivalent to Indian
currency, exchange rate taken as month of payment
c.recovery of cost of material

*from first advance or RA bill (whole amount)
*if lump sum recovery is undesirable(as per DO)
 Recover gradually
 paid for work (As material used, for that part of work) whether it’s
advanced payment or RA
*Account 35A is maintained by SDO to prevent excess issue, specifically when issued
rate <<market rate, rates are expected to rise
*specification or schedule of items provides for the use of any special descriptions of
material to be supplied from – engineer in charge’s stores
 It shall not be disposed/removed from site of work on any account and shall all
time open to inspection by engineer in charge
 Same should be returned to engineer in charge

 The price shall be determined by engineer in charge
return of surplus material

*can be taken back by govt.
 To issue on other work, at issued rate or less(condition of material)
 It shall less than amount charges at the time of issue excluding storage
charges
 Surplus material bought by contractors can also taken over by govt.on
special arrangements at market rate
*supply of material to be made – within 150% of scheduled time
For tools and plant

*all rules of material above- not applicable
*hire charges applicable (from and to date)
3.2 ISSUE OF MATERIAL TO WORK
Either to original work or repair work
a.original work
DETAILED ACCOUNT
*Debit to work concerned (material suspense)
*credit (same as above issue to contractor)
*all material issued entry in form 35(register of material at site account)
*if received from supplier then entry in form 23 MB
*when material issued to contractor or direct to work adjustments will be at the end of
month
 If material transferred from other work then adjustment-ASAP of receipt of
material
DISPOSAL OF SURPLUS MATERIAL

*can be transferred to stock
 If they are serviceable
 Certain to be required
*if transferred to work/stock- due to some valid reason
 Credit to current work (material suspense head)
 Debit to new work(material suspense head)/stock
*rate – at issued rate (but if issued rate> market rate then within market rate)
*if any loss then, loss debit to-original work where it issued
*credit and debit of all surplus material at site of works if brought on stock shall be made
in the stock account CPWA 73
VERIFICATION OF UNUSED BALANCES(MATERIAL)

*unused balances of material verified at lease once a year
*report prepared by SDO, submitted to DO
*form of report prescribed by admin/min after consultation with CCA
*verification similar to stock material, only difference is Cr, Dr of surplus and deficit
material to concerned work
*similar verification, on completion of work, before completion (when no more material
is required) – steps to dispose all material

 Report in CPWA 37 by AE to EE
 Material suspense will be cleared
*verification by both relieving and relieved officer
 when work in-charge transfer, SDO will prepare report
*annual physical verification- on the last day of FY (unused balances of all work) except
 New work construction up to 3 month
 Expected to complete within 3 month
 Already verification is done in that FY
*after completion of work- entry of used material in form 38 (register showing clearance
of suspense head material)
*form 35 and 38 compared
*suspense material head cleared by credit and concerned work debit(amount)
(@prevailing market or issue rate at the time of completion of work)
b.repair work
*for minor repair work- material at site account form 35 is not required
*if accumulation of material for no. Of minor work- form 35 is used
4. ADJUSTMENTS
Similar to transfer entry
5. WORK ABSTRACT, prepared by DO
All transaction related to work in a month- monthly account of same is work abstract
a.introductory
*account of all transaction for a work, each month, - form 33(work abstract)
*form 33 not for petty work (less than 5K) instead – form 32
*normally 1 work abstract for 1 work, in case of large work, 1 work abstract may be for
sub work
*work done departmentally or for labour only- separate provision for material, only
labour charge in work abstract
 material charges treated as material suspense and recorded in form 35
 form 35 accompanied work abstract
 material charges not included during the work but after completion of work
 kept 2, form 35 alternate register, so that when submitted at the end of month,
other one is used
*work abstract shown-
 Total amount classified
 % of work completed
 Rate of cost (calculate on above 2 basis)
*%charges included in expenditure work but not in work abstract
b.final charges
*Directly charged to final head
*Classification as per contract
 Contract for labour only- material charge and labour charge shown
differently
 Contract for finished work-unit rate of work
In both the cases classification is subhead wise
*miscellaneous charges( if not in any sub head)- group them and treat as subhead then
classified
*in case of many subhead- number could be assigned, same prefixed to voucher

*revision of abstract- approved by DO
*if many sub heads – estimates could be broken (in sub work)
*total amount sub head wise shown
*all incidental charges included in final charges
*if any part of work pulled down and rebuilt- expenditure to pulled down and rebuild will
Debit on same head (on which it built earlier)
*if cost is too high in above case then expenditure debit – contingency head
*head open under major estimates- “additional charges for material issued to
contractor/direct to work”
 For adjustment of Difference of acquiring and issue of material
 Incidental or carriage charge if debited to work
 After clearance of material suspense, if still any amount unclear then in
this head
*if any receipts or recovery are creditable to work estimates- new head to be opened
c.suspense charges
1.MATERIAL
Never cleared, till the completion of work
Treated as temporary sub head
Cleared by DO
*work done departmentally or for labour only- separate provision for material, only
labour charge in work abstract
 in above case material charges treated as material suspense and recorded in form
35,
 form 35 accompanied work abstract
 material charges not included during the work but after completion of work
 kept 2, form 35 alternate register, so that when submitted at the end of month,
other one can be used
2. CONTRACTORS
1. Advance (Advance for workdone but not measured)
2. Secured advance (material bought at the site of work)
3. Other transaction (any other amount due)
*If payment due by contractors then debit to- MWA
*if payment due to contractors then credit to -PWD
*If later ( decree in favor of contractors for more amount)- then entire amount of decree
charged to CFI and minus credit to PWD
3. LABOUR
*for clearance of unpaid wages
*total amount is written in work abstract, unpaid wages is shown as minus entry (same in
case of contractors as other transaction)
*work account need to be closed- amount is unpaid
 Account of work kept open for 1 month
 DO may open extended up to 3 months
 Still unpaid – account will be closed (without adjustments of unpaid)
 Unpaid amount shown in completion report/statement

 But not included in expenditure of work
*if unpaid wages is claimed after closure of account- charge on other work/estimates of
same service, if reopened found easy it may charge on that work
4.LAND ACQUISITION
*all amount payable for land acquisition debit to- land acquisition account
*when land acquisition is completed debit to acquisition of land final head
d.liabilities awaiting incorporation only 3

1. Unpaid wages of partially paid bills/MR, always
2. Value of material received other than stock
3. Wholly unpaid bills /MR, Sometimes
e. Preparation, completion and disposal

*it is prepared in DO
*entry day by day from from cash book, bills
*refunds, readjustment as minus entry at the end of month
*contractors payment shown in details (all 3 suspense head of contractors)
*closing balances of suspense account verifies (from SDO)
*checked and closed under supervision of DA
*monthly examination by DO
6. REGISTER OF WORKS form(major- 40, minor- 40) (ROW)
It is an annual account, entry of all works in division
SE- Is empowered to dispense with maintenance of account in the register of work by
subject in respect of any work
a.form and preparation

*permanent and collective records
*for petty work form no. 32 not form 40
*posted from work abstract, monthly
*posting of suspense charges from contractor’s ledger
*Separate folio for each estimates
*not a classified account of work
*sanctioned estimates at top, if additional(below original) then total
*if instead additional, revised estimates sanction then- earlier one closed, and entry in
new folio “revised estimates”
*appropriation, entry in top, changes during year update on top
b.examination by DO
*before submitting monthly account to accounts officer, posting of ROW
*ROW submitted to DO for review,
*DO initials monthly account of work ( on which expenditure incurred)
*special attention to excess expenditure( either in unit rate of work or total amount),
report to SE in form 39 work-slip, prepared by DO submitted to SE
*if large no. Of transaction in a division then DO may permit extra time for ROW, ( on
this behalf monthly account shouldn’t be delayed)
c.closing the account on completion of work

*close ASAP (after completion of work)
*if couldn’t close then, no more expenditure without sanction of DO
*Clear suspense account related to that work and post in final head
*any recovery from other division/department, ASAP recovery then adjustment
Excess expenditure-
 If DO can pass then- write “excess passed by me”
 If DO doesn’t have authority to pass then
Completion report(form 44) – for more than 1 sub head in a work, then form 44
for work completed in that month
Completion statement(form 45) – no subhead is allotted, only a part of subhead
then consolidated statement for all such
*when account of work is closed – write under double red line “completed in 2020”
*in case of completion of deposit work-start procedure to surrender unexpended balances
ASAP
*account of annual maintenance closed in month fixed for it in PWD( last month of
working year)
*if annual maintenance account is closed and
 maintenance is going on for a work, then expenditure in next month is
considered as expenditure of new year
 suspense account is uncleared, then clear by transfer to MWA or PWD,
when new year start amount taken back from MWA or PW
d.correction of errors (2 kind of errors – commission or omission)

*if any error > ₹10, reopen and rectify
Else only a note for error
7. CONTRACTOR’S LEDGER (CL), form 43, written at Divisional office
Prepare contractor wise
a.form and use

*separate folio(booklet) for each contractor
*If any material issued or payment made on behalf of contractor then account must be
opened in CL
*personal account to be open whenever payment made to contractor
 Not if first and final bill, nor for non important work
b.posting the ledger

*prepare in DO, if made in SDO then not required by SDO to submit summary/abstract in
DO
*credit (minus entry) – workdone by contractor (only after preparing bill and pay to
contractor)
Debit(plus entry)- payment made, material issued (posting from vouchers)
No entry of
*no liabilities in anticipation is included in CL
*entry of security deposit by contractors is excluded in CL
 2.5% deducted from the gross amount of each learning or final bill of contractor
as security deposit

c.balancing and reconciliation
*monthly closed and balanced
*closing balances of column 4,5 and 6 shown separately in detailed
*DA ensures, correctness of CL (initials by DA for column 10)
*Periodically examined to see
 No outstanding without justification
 Bills prepared (for running account) at periodical intervals
d.scrutiny of accounts
*if contractor required copy of running account bill or abstract/summary of his account-
provide and also encourage him check his account and signed so that later no dispute
arise
8.SUNDRY RULINGS
a.carriage and incidental charges

COST OF CARRIAGE
1. Issue to contractor (mentioned in contract)
a) To the promised place of delivery-
I. “Additional charges” material issued to contractor (finished work)

b) Beyond the place of delivery- “contractor- other transaction” charged to
personal account of contractors
2. Issue to contractor (not mentioned in contract, on request of contractor)
- “contractor- other transaction” charged to personal account of contractors
3. Issue direct to work- initially material suspense later “final charges” of .
work

CARRIAGE CHARGE OF SURPLUS MATERIAL
*if taken back to stock then – charged to work on which originally issued
*if transfer to other work- at the moment authorities will decide, wither original work or
new work or share between them
INCIDENTAL CHARGES – same as carriage charges
Whenever material transferred, a voucher for carriage and incidental charges

which contains
1. To and from of place
2. Distance
3. Quantity of material
4. Approx Weight
b.charges for examination of soil

*examination of soil before commencing work- always charge on work for which soil
examined
c.expenditure on inaugural ceremony if sanctioned by competent authority

*if irrigation related project then charged to – revenue head of concerned project
*other project- contingent charge of estimates
d.rent, rates and taxes

NON RESIDENT FUNCTIONAL BUILDING
*If concerned department pay then charged to- detailed head “rent, rates & taxes” under
concerned major/minor head (examples school-
*if any portion, pay by CPWD(in administrative control)- “2059- PW-maintenance &
repair head”
NON RESIDENT NON FUNCTIONAL BUILDING

*by other than occupying department – “2070-other administrative services-other
expenses”
RESIDENT FUNCTION BUILDING

* Taxes on residential buildings, if payable by Government-“2216-housing-govt. residential
building”
*if government desire so debit to – “2059-public works”
*expenditure of building(any kind) used by defense- tax debit to charges on defense

estimates
* the whole or any portion of the taxes, which by local rule or by custom are ordinarily leviable
from the tenant, is paid by a Govt. such payments- treated as contingent charges of
department concerned
e.execution of work by other than CPWD

*Appropriation account of work, done by other than CPWD – present to CPWD
*Budgetary and financial control- by CPWD
*technical control- by inspection CPWD take technical control

f.execution of government work by local body (LB)
* rules of payment for contractors- same applicable here, do not treat as grant in aid
*if lump sum payment- simplify procedure to settle account periodically with
concurrence of CCA;
 Certificate for completion and (as specified) of work
 If payment for more than one work, proper classification of payment
 Liabilities of a year should be settled in same year, as possible
g.scope of sanction
*if sanctioned amount for a work is left- do not use for other work, additional work of
same
*but if any amount is left in contingency then- after approval of Engineer in chief, DO
may use that amount on additional work (no estimate for that in project) of same
work/service.
CHAPTER 21:
ACCOUNTS RETURNS OF SUB-
DIVISIONAL OFFICERS
MCQ IN APP 104, 105
1. Initial account of stores in SDO – compilation is not needed, Submit to
DO(compilation is done in DO for entire division)
2. TE orders -CAM34/ CPWA 53, within 3 days of monthly closure submit to DO
3. Monthly account return-

I. Statement of receipt issued balance of road metals to DO (form 16)
II. Statement/reports in r/o license fee required by DO
4. Occasionally -
I. Report of verification of stores (immediately after verification)
II. Tools and plant ledger required by DO (date fixed by DO)
CHAPTER 22:
ACCOUNTS OF DIVISIONAL
OFFICERS
INTRODUCTION
*cash and stock account closed – last working day of month
*after closing of above, DA will scrutinies then, entry in register and schedule
*TE book – closed ASAP after month end
 (before closing
 adjustment of %charge are made
*DO ensures- scrutiny is done by DA of claims
*DO may take expert advice of DA – in case of personal claims
*in case of doubt- advice of CCA through PAO
SCRUTINY OF ACCOUNTS

*DA examines A/c submitted by SDO to see
I.Completeness
II.Amount properly realised
III.Bills as per rules
*similar check for daily transaction of DO
 (dated initial after last entry of each day)
*every payment is recorded, receipts is obtained,
 to avoid duplication of payment
*if amount is refund- provisions to avoid duplication
*DA ensures, any expenditure or regularization under the authority of DO, shouldn’t
made by his subordinate without knowledge of DO
*DA checks- expenditure on work for object intended against estimates, check in bill-
 Work quantity is done
 Rate
 Cost
In case of any variation, bring the knowledge of DO
*If any order affecting limit of monthly expenditure it is noted at once in a suitable
register-
 Register of Works Form 40 - General sanctions to estimates and
appropriations for works, Sanctions to estimates for works
 Register of Sanctions to Fixed Charges, Form 58- sanctions to fixed
charges of a recurring character, e.g., those relating to the entertainment of
WCE should be entered in the
 Register of Miscellaneous Sanctions form 59- For sanctions to special
payments chargeable to the accounts of works and other miscellaneous
sanctions,
 Forms C.P.W.A 58 & 59 may also be used in respect of sanctions to
contingent expenditure when this is not brought to account in the
Monthly Account, but separate pages of these registers should be set aside
for this purpose.
*a collective register of all sanctioned estimates be maintained in such form as

may have been prescribed by Government.
*All recoveries from contractor
 Which can’t be watched through form 43
 entry in CPWA 95 by DA (register of recovery)
 to watch— recovery, entry of recovered and due
*Certain recovery in r/o work- treated as reductions in expenditure

 (it is not allow to expenditure from this recovery)
*whenever DA or his clerks checks vouchers- “checked” with dated initial,
 if vouchers are not required to submit for audit then stamped cancelled, kept with
them ( not destroyed)
*if more than one disbursing officer (of 2 division) for one estimates- order of SE or
higher is required
 (to divide limit of expenditure in divisions)
 temporary/working estimates by DOs if possible
 otherwise special arrangements by higher authorities
SETTLEMENTS of ACCOUNTS WITH BANK (DO reconciled his transaction with
bank)
2 types of transaction with bank
1. Remittances to accredited bank (cash receipted in DO then submitted to bank)
 8782 cash remittances/ PW remittances
2. Check drawn (either self check or issue to contractor/suppliers)
*Bank will prepare daily scroll and send to DO
*DO check scrolls with his records, in from 51(schedule of reconciliation)
* 2 part in form 51, detailed entry of all this things in form 51
 Part 1 – cash remitted & acknowledged
 Part 2 – cheque issued & paid
Then DO prepare list of
1. Cheques drawn but not encashed
2. Amount remitted but not accounted for
During the month
And Cheque issued and remittances made of previous month accounted in this
month
*form 51 as supporting documents submitted with monthly account
*PAO will reconcile the figures of bank scrolls booked in his account with those reported
by DO in CPWA 51
The Dealing Branch of the accredited Bank will prepare daily Payment and
Receipt Scrolls in quadruplicate separately for each Divisional Officer
1st & 2nd along with Paid Cheques/Challans to the designated Focal Point Branch
of the Bank.
3rd will be sent to the Divisional Officer
4th shall be retained by the Dealing Branch for its own records.
COMPILATION OF ACCOUNTS
abstract book form 81
*before actual compilation of schedule etc., form 81
*form 81 from
1. Cash book
2. Summaries of stock received
3. Indents
4. TEs book
*consolidation of all transaction of DO
*Facilitate to locate any errors or omissions
Schedule docket form 61- show net monthly charges for the account relating to it & also
effect of recovery taken as reduction in expenditure

*after scrutiny of cash vouchers and TE by D
 charges of work (other than % charges [in form 62]) in cash

vouchers and TE order,
 other item of expenditure for which contingent bill not required)
 When available to us, posted in form 61
*schedule docket in case of works should be totaled and reconciled with the work
abstract
*the document to be attached while submitting schedule docket to PAO
 All vouchers including acknowledgment for stock supplied to contractors (Muster
roll and vouchers less than Rs.1000 are not enclosed)
 TEs order (exceeding ₹250)
 Survey report and sale accounts form 18, 19
*separate form is used for (treated as schedule docket for other than work)
 Schedule for % recovery form 62
 Schedule of work, form 64
 Deposit work, 65
 Takavi work, 66
 Manufacture or other items debitable to stock, 72
 Other charges for which separate schedule is prepared by rule
*cash receipts if taken as reduction of expenditure- posted as refund
*at the end of month –
 Schedule docket should be completed, by posting all stock debit and credit
(from form 9 and 10) The total of the month’s stock transactions should be
entered therein as a single figure, plus or minus according as it is debit or
credit, and if there are both debits and credits to be entered, the net result
only should be posted.
 Omit – entries of stock which already brought to account through cash
book or TE book.
Register of schedule
*entries in r/o of
 Work expenditure
 Stock expenditure
 Cash form bank
 Cash transfer between division
*if any entry not in below then only in register of schedule—
1.Form 46 register of revenue realised, refund of revenue, receipts and recovery on
capital accounts
 Detail of account making up the figure to be deducted being recorded in a
separate register of refund CPWA 46A
2.Form 49 register of license fee
3.Form 64A schedule of direction & administrative expenditure-
 Primary unit wise entry
 [primary unit- salaries, wages, OTA, TA, OE, Professional & social services,
other charges, total- all 8 for regular staff (executives) and WCE
 separate entry of pay & allowances for regular staff and WCE(primary unit wise
details of vouchers)
 sent in triplicate with monthly accounts,
4.Form 65 schedule of deposit work

5.Form 66 schedule of takavi work
6.Form 67 deposit register/suspense register
7.Form 76 schedule of debit/credit to miscellaneous head of accounts - Form
C.P.W.A 76 will be prepared separately for Debits and Credits.
Credit-
 income tax deduction from WCE (C), A covering of supporting
vouchers/schedule be prepared in duplicate and attached to it.
 % charges on imported stores(C),
 recovery of pensionary charges(C),
 %recovery for accounts and audit (C)[as Cr if 0070, as minus Dr if 2016]
Debit
 Expenditure on famine relief works should be entered in Debit Schedule 76
 payment of advances
these transaction finally adjusted in the books of PAO
As regards other transactions, which can not be classified under final head
concerned or the heads in the Public Account shall be shown in the, Form
C.P.W.A-76, unless the CCA has authorized this.
8.Form 76A schedule of transaction under CSSA

 entry of Transaction with other division/dept./govt.
 detailed entry of claims related to cash transaction (claim of refund etc.)
 *Operation of Minor Head “107-CSSA” below the “8658-Suspense
Accounts” for the settlement of interdivisional transactions has been
dispensed with from 1.4.1993. Instead, a new procedure for advance
payment as enumerated
 Now only settlement between defence & cabinet secretary is allowed
9.Form 77 schedule of debit credit to remittances – the amounts of pay and allowance
or any other advance/recovery which are adjustable in the books of other accounts
officer, the total amount of cheque drawn during the month (Credit)
schedule of work expenditure form 64

*after reconciliation of work abstract (form 33)and schedule docket (form 61), prepare
form 64
*for all types of work expenditure except –
1. Manufacture work (manufacture is part of stock, so it’s scheduled in form 72)
2. Deposit work (sch. of deposit work prepared from corresponding schedule docket)
prepared in similar manner as form 64
3. Takavi work (schedule of takavi work prepared from corresponding schedule
docket), prepared in similar manner as form 64
*only for the work for which at least 1 transaction happened, otherwise no entry
*for September and March(supplementary) month- entry for all works (irrespective of
transaction), if excess expenditure happened in any work then, letter of excess
expenditure to SE
*for quarter ending- June, sep, dec, mar.- details of work in r/o NH and central
roads (Accounts Officer to furnish quarterly statements of the expenditure on such
works to the GoI)
*detailed entry for every work except-

1. Occasional government work 2. Non government work (grouped total entry)

Schedule of debit to stock form 72
*entries in 3 group
1.Manufacture
 (should be debited all manufacture operations in progress)
 ( the outturn of the month should also be shown in the schedule,
 the operation and outturn being entered in two separate lines.
2.Land, kilns, etc.( all works in progress in connection with the acquisition of land,
construction and repairs of kilns, etc.)
3.Other sub head should shown –

 individually, all items of expenditure on the carriage, handling etc. of
stock materials (when the cost of such processes is debitable to the
sub-head of stock under which the materials are classified
 individually, all items of acquisition of stock materials for which an
estimate is required under rule
 collectively, all other items of acquisition of stock materials
*if DO is authorized to sanction % charge,
 DA scrutiny such charges then entry in form 72
Account of suspense head stock form 73

It contains 2 part
Part 1
 Subhead wise issue, receipts and balances
 Separate figures for manufacture, land kilns etc, incidental charges
Part 2
 Detailed A/c of issues
Part 2 prepared first
Part 1 prepared from part 2 and form 72
Form 64A schedule of establishment expenditure “direction & administrative

expenditure”-
 Primary unit wise entry
 [primary unit- salaries, wages, OTA, TA, OE, Professional & social services,
other charges, total- all 8 for regular staff (executives) and WCE
 separate entry of pay & allowances for regular staff and WCE(primary unit wise
details of vouchers)
 sent in triplicate with monthly accounts,
*under sub heads of minor heads “direction & admin”

Primary unit wise entry of-
 Debit figures- in classified abstract of expenditure in form 74(detailed entry)
 Total of debit figures- in monthly account form 80
 Credit figures- in register of revenue realised form 46 or schedule of Dr/Cr to
miscellaneous head form 76
If Recovery of license fee- form 46
And if Recovery of income tax, conveyance, advances etc.- form 76
Classified abstract of expenditure form 74

*consolidated A/c of all expenditure
*separate section for separate major, minor head
*excludes- refund of revenue expenditure ( it’s a receipt, doesn’t affect expenditure )
*include – capital receipts and recoveries ( it’s count as deduction in expenditure)
*it should be arranged in the order indicated in the LMMH Accounts.
Monthly account form 80 submitted by 8th of succeeding month to PAO, as fixed by

CCA
* It supported with all registers, schedules, vouchers
*an abstract of all schedules attached showing OB and CB
*Entries posted here should be checked with corresponding entry in form 81
*3 Parts of monthly account
1.All receipts form 46- register of revenue
 Supported by 46A
 A similar register for refund
2.All expenditure form 74- classified abstract of expenditure (TOTAL OF FORM 74)
supported by
 CPWA 64, 64A
 Schedule of MWA Form 70 (for the month other than March, items which do
not exceed Rs.5 each may be shown in a lump sum)
 CPWA 73(73 supported by 72)
 Consolidated contingent bill GAR 31 (supported by paid vouchers)
 Schedule of receipt & recovery on capital Account (treated as reduction in
expenditure) form 46
 Copies of CPWA 13, 14 (Where required) & CPWA 18, 19
3.Miscellaneous entry from schedules of- deposit, takavi, miscellaneous head of

accounts, CSSA
 Schedule of Deposit form 65- supported by schedule docket of % recovery form
62
A form 83 – list of account submitted to PAO

*some initial transaction cancels each other, not necessary to include in monthly account
 (amount same,
 all head same,
 directions opposite
 Within division or between bank & cash
*clerks, subordinates present monthly accounts to DO, then submitted to AO
Submission of monthly accounts to accounts officer

*date is fixed by AO
*Supported by all as mentioned above
* all vouchers except
1. Muster rolls
2. Vouchers of class 4, WCE
3. Cash vouchers up to ₹1000
4. Acknowledgment of issuing stock, including issue of outturn from manufacture
5. Vouchers (charges for converting deposit to interest bearing securities)
Muster roll never sent, for last 4 if debit(RAB or FB) to contractors/suppliers need to be

sent (RAB = running account bill, FB= final bill)
* When a voucher of this class is not submitted to the PAO, the reasons should
be noted against the entry of its amount in the Schedule docket or in the
Schedule of works expenditure,
*All TEs order except
1. Involving debit to remittances (not related to work)
2. Involving credit to revenue (not related to work)
3. If being supported by vouchers( voucher for same already sent so no need to sent
TEs)
* stock purchase in cash, stock sold for cash, and stock received from works
brought to account through the Cash Book or the TEs Book. If any of them left out,
they posted directly from the CPWA 9 and 10
*DA ensures no duplication of entry from CPWA 9 and 10
*DA is required to sign monthly accounts and all schedules
*if DA is out of station- sign when return then send to AO
*contingent bills signed by DO then sent to AO (vouchers >₹1000)
* payment voucher for WCE not submitted with monthly account
Difference between total of receipt side with the total of payment site of monthly
account-
 For stock item there is a corresponding credit for every debit
 In TEs, For every debit there is a corresponding credit
 In cash transaction receipt and payment are not equal
The auditor compiling it was not able to tally the monthly account then the divisional
accountant-
 Need some knowledgeable to associate
 depute someone else
account of March
1. The entry of the closing cash balance should be supported by
 the original cash Balance Reports(CPWA 5) of all Disbursing Officers
including the DO (Original Cash Balance Reports of sub-ordinate disbursing
officers should be initialed by the DO before transmission to the AO)
 a certificate of the DO to the effect that he has obtained and retained in
his office an acknowledgement in respect of each item of imprest or
temporary advance shown in the Cash Balance Reports of the Division
for 31st March.
2.Part II of, Form C.P.W.A 51 (schedule of monthly account with treasury), should be
subjoined, a statement, in the form, in respect of the cheques drawn to meet
payments of works.
3. The Schedule of Deposits, Form C.P.W.A 79 should be accompanied by the
Account of Interest-bearing Securities, Form C.P.W.A 86,
expenditure on relief of distress

*direct expenditure debit to – 2245 Relief on account of natural calamities

*indirect expenditure,
Husbandry. Services and Animal Health
REVIEW OF UNSETTLED ACCOUNT

(How to deal with remaining balances at the end of March)
Outstanding balances is possible under 2 head either revenue or expenditure
Here we focus on revenue head
*all schedules/register related to revenue should be monthly reviewed

*to clear outstanding balances- by actual recovery or otherwise
*in February or early March bring outstanding balances under revenue head (try to reduce
it as much as possible)
*when march account is closed, then consolidated certificate of outstanding balances
other than cash (form 91) (annual certificate of balances)- submitted to AO within 6
weeks of submission of march account
* If the closing balance under any head is nil, it does not necessarily follow that
a certificate is not required in respect of it.

CLOSING OF ACCOUNT OF YEAR
*as far as possible unadjusted balances should be cleared before closing
*errors noticed after 31st march- set right without affecting account and estimates of
following year (with the help of open account after 31st march)
 Cash account closed 31st march
 Stock account closed 31st march for actual transaction, but open for book
transfer till 20th may or CCA’s direction
 Transfer entry till 20th may or CCA’s direction
*if any adjustments deferred to the end of year- permissible to make after 31 st march
*TE made after 31st march-
 consolidated
 known as special monthly account or supplementary account of the
year,
 submit to AO 1st June or AO’s direction
 It should be simplest in form
 No need to repeat items (which are not effected)
 Should include details of item affected and totals of the account
MISCELLANEOUS RETURNS
Monthly returns
Certificate regarding form 75B
 Completion of register of license fee
 Revision of license fee
Half yearly
End of September and March
*list of outstanding items

 Under MPSSA and MWA for more than 6 months (CPWA 69 and 70)
*statement of outstanding items
 Under CSSA for more than 4 months (CPWA 76A)
Correction in accounts
At the end of March
*if transaction wrongly classified ( debit credit in wrong head)

1.Before closing- correction
2.After closing- no correction, except
 error affects the receipts/disbursements of another Govt./ commercial dept., it
should be corrected by TEs in all cases ASAP
 DDSR
 work (error >₹10]
3. errors found after account closed and submitted to AO
o informed to AO (for more than ₹10)
o DA is responsible to bring notice of DO, the advice of AO
o On advice of AO correction in red ink, reference to AO’s note, initials of
DA
PROFORMA ACCOUNTS
If any class of transactions not sufficiently indicative of financial results- prepare
proforma account (clearly show of financial results)
*Form of accounts
1. For audit purpose

 If CAG prescribed then that one
 Otherwise CCA, After consulting CGA
2. for administrative purpose – CCA and government
*proforma account of a division is prepared by – DO
*if prepared for more than one division- prepared by AO (DOs will provide information)
 If any pro-forms account which the PAO is required to prepare or check,
it is necessary to determine the charges incurred on a particular work the
expenditure thereon should be booked separately in the general accounts,
even though, under rule, it may not be customary to estimate or account
for such expenditure separately.
 Detailed instructions in this connection will be issued by the CCA in
consultation with Government, where necessary
*proforma account of irrigation, navigation & drainage etc. AKA administrative A/c of
irrigation, navigation & drainage etc.
 Prepared as per GAR
 Accounts Officer may not be required to check administrative proforma
account except in pursuance of an arrangement agreed upon between him
and Government.
*for workshop, manufacture (quasi commercial)- usually proforma account is prepared
REVIEW BY DIVISIONAL OFFICER
*periodical review of register, records, schedule by DO, even if he already checked and
signed
*through DA, he may call records on his table- monthly or as fixed by DO
*Details of review posted in form 96 memorandum of review
PART 4
PWA form 15 to 23 (must)
MSO (A&E) Volume-I

Sl Points Rule
No.
CHAPTER 8: SCOPE OF ACCOUNTS
1 The check of works accounts is conducted in three stages:
(1) Preliminary internal check by the DA in the DO
(2) Checking of monthly accounts in AG Office; and
(3) Checking of Divisional Reconciliation statement of expenditure and receipts
with reference to Debt Head and Classified Abstracts/Summary Registers
maintained in Works Accounts Wing of AG (A&E) office.
2 Preliminary internal check by the DA in the DO
1.DA is responsible for examining the Accounts Returns of SDO

A. that they have been received in a complete state;
B. that all vouchers and accounts are arithmetically correct;
C. that they are in all respects properly prepared in accordance with rules
D. that the sums receivable are duly realised and on realisation credited to
the proper head of account, and also to the proper personal account (if
any) of the contractor, employee
E. that the charges are covered by sanctions and allotments, and are
supported by complete vouchers setting forth the claims and the
acknowledgements of the payees legally entitled to receive the sum paid;
F. that all charges are correctly classified, those which are debitable to the
personal account of a contractor, employee or other individual being
recorded as such in a prescribed account;
G. and that on the basis of rates sanctioned by competent authority and of
facts ) certified by authorised Government servants, the claims admitted
for payment are valid and in order.
2.It is not necessary that the DA should check personally the arithmetical accuracy
of all vouchers and accounts, but he is responsible to ensure that a cent per cent
check is exercised efficiently under his supervision
3. The DA should exercise a similar check from day to day,

 Upon the transactions recorded direct in the accounts of the DO
 bills and vouchers of Sub Divisions, which are submitted to the DO for
approval before payment is made by the SDO
4. The cash and stock accounts of the entire division as also all transfer
transactions should be scrutinised by the DA before they are included in the
Monthly account.
5. The DA should see that, a second claim against Government on the same account is
impossible,
 and if it represents a refund, the amount paid is correctly refundable to the
payee
6. The DA should bring to the DO’s notice all instances in which subordinate
officers exceed the financial limitations on their powers placed by the DO or higher
authority
 If the DO is allowed a lump sum provision on a group of works, and he has
made out of it allotments for individual works, expenditure should be
watched against individual allotment and excesses brought to the DO’s notice.
 DA undertakes on DO behalf, such other scrutiny of the accounts of the
receipts and disbursements of Subordinate Officers falling within the DO’s
own power of sanction
7.If against a single sanction, two or more disbursing officers in a division have to
operate simultaneously,
 the DA should see that orders of the DO are obtained imposing a definite
limitation on the money transactions of each officer
8. Similarly, if disbursing officers of two or more divisions are concerned

 the orders of the Head of the circle or higher authority should be obtained.
 In such cases, it may be advisable to have separate working estimate, or other
sanction, and these should be treated as independent transactions pertaining
to the same group of works or the same project.
 If this is not possible, special arrangement must be made for the check of the
total expenditure against the sanction.
9. The DA should check works expenditure to ensure that the charges incurred are in
pursuance of the object for which the estimate was intended to provide.
 In the case work expenditure is recorded by Sub-Heads the DA is responsible
for checking the expenditure on each Sub-Head with the estimated quantity of
work to be done, the sanctioned rate, and the total sanctioned cost so that he
may bring to notice all deviations from the sanctioned estimate.
10. The DA should see that without the orders of Competent Authority the authorised
gross expenditure on a work is not exceeded and
 that any surplus recoveries of expenditure are not utilised towards additional
expenditure.
 He should also see that savings due to abandonment of parts of a work are
not utilised towards an unauthorised object.
 He should watch recoveries of expenditure in order to bring to the DO’s
notice, and obtain that officer's orders on all marked deviations.
11. The DA’s responsibility extends also to the examination of all claims included in
bills, presented direct at Treasuries by the DO.
 He should see that the service books and leave accounts of subordinates are
maintained in accordance with rule and that the admissibility of leave applied
for by subordinates is verified
 In all cases of doubt, however, he should advise the DO to consult the A.G.
 The DA must also conduct detailed check of muster rolls and petty vouchers
which are not submitted to the Accountant General's office.
12. The Divisional Accountant is responsible for the arrangements for checking the
computed tenders
 he should conduct personally a test check of the computed and checked
tenders sufficient to satisfy himself reasonably that the checking work has
been properly done
 he should see that the comparative statement correctly incorporates the
totals as checked on the individual tenders.
15.The DA is expected to see that the rules and orders in force are observed in
respect of all the transactions.
 If DA thinks any transaction challenges by AG on checking, it is his duty
to bring this to the notice of the DO
 with a statement of his reasons, and to obtain the orders of DO
 It will then be his duty to comply with the orders of the DO,
 but if he has been overruled and is not satisfied with the decision,
he should make note of the case in the Register of Divisional
Accountant’s Objections, CPWA-60(form 23)
 Lay Register before the DO, so that the he may either accept the
DA’s advice on reconsideration or record for the information of the
AG, his reasons for disregarding that advice.
 An objection entered in this register should not be considered as
finally disposed of until it has been reviewed by the AG,

 If AG doesn’t review in a year then DA make abstract and submitted to
AG
16. The DA is further required to inspect periodically, the accounts records of the SDO
to check a percentage of the initial accounts.
 The defects noticed should be reported to the DO for orders, but the DA will be
responsible for explaining personally the defects of procedure and for imparting
necessary instructions thereon to the SDO and their staff.
 The results of these inspections should be placed on record for the inspection of
the AG,
 but serious financial irregularities should be reported at once for the
information of that officer, even though set right under orders of competent
authority.
 All defalcations or losses of public money, stores or other property, which
required report to the Accountant General, under the financial rules of the
Government concerned should be immediately reported to him.
The primary responsibility of checking and compiling the accounts of Public

Works/Irrigation Divisions and other work connected therewith rests with the
Clerk/Accountant/Sr. Accountant
CHECK OF MONTHLY ACCOUNTS IN ACCOUNTANT GENERAL'S OFFICE

20 figures of receipts and disbursement as shown in form C.P.W.A. 80 tally with the
totals of the items concerned as appearing in various schedules, i.e. form C.P.W.A.
74, 76, 79, 77 etc.
21 The monthly account form C.P.W.A. 80/83 is signed by the Divisional Offices.
22 Points of attention:
(i) CPWA Form 80
(ii) Schedule of Revenue Realised (CPWA Form 46)
(iii) Classified Abstract of Expenditure (CPWA Form 64,62,73 etc.)
(iv) Schedule of Works Expenditure from schedule docket CPWA & figure shown Form
61
(vi) Schedule of Deposit Work Form CPWA 65
(vii) Schedule of Takavi Works Forms CPWA 66
(viii) Schedule of Debit/Credit to Misc. Heads of Accounts CPWA Form 40
(ix) Schedule of Debit/Credit to Remittance CPWA Form 77 & 77A
(x) Schedule of Settlement with Treasuries CPWA Form 51
(xi) Stock Accounts CPWA 73 (with reference to Month’s Receipt CPWA 72 & Schedule
Docket)
23 Whenever a Divisional Accountant is relieved of his duties in a divisional office, it
should be seen that the memorandum is received from the Divisional Officer.
24 Copies of Sub Divisional cash books or of other accounts records which were
submitted to the divisional office should be treated as original account records,
and not as copies.
WORKS REGISTER 15
25 WORKS REGISTER in Form 15-Works Register should be maintained for each divisional
office in two part.
(i) Part I contains sanctions to works and
(ii)Part 2 contains sanctions to contracts.

Part-I-sanctions to works-only those sanctions would be registered where the cost of
work is
 Rupees one crore or above
 and where more than one public works/Irrigation Divisions are engaged
in the construction/execution
Part 2- all sanctions relating to construction for works, supplies, carriages etc., as
communicated by the authorities higher than the Divisional Officer in respect of
sanction works registered in Part I of the Register.
It shows month by month the progress of expenditure on each work
The register shall be closed monthly and will continue till the work for which it is
meant is reported to be completed.
Expenditure of the month should be entered in black ink, and underneath it

should be noted, in blue or green ink, the expenditure till date
The figures should be prefixed by a red ink minus sign when they represent minus
expenditure
Obviously- Can’t write progressive expenditure for first time
when the work is reported as "completed" a line should be drawn through the
space for the remaining month of the year and the word "completed", noted
against it in the column for "Remarks
The Accountant General will make suitable arrangements for ensuring the
accuracy of the postings in the Works Register
In case of Irrigation etc., projects where centralised Accounting organisations has been
set up and if that organisation is maintaining identical records, no register need be
maintained by the R.A.O's/or by the Accountant General (A&E)
REGISTER OF LAND CHARGES 16

38 A register in Form 16-Register of Land charges should be kept to verify the Land
Award Statements which are submitted to the Accountant General
39 The Gazetted Officer-in-charge should review this Register once a month and
enquire into the causes of delays in the disposal of the statement.
BROADSHEETS OF BALANCED HEADS 17
40 to prove the accuracy of the monthly transactions under each Suspense and balanced
head and of the balances under the head "Deposit" by- a comparison of the results
brought out in the Divisional schedules with the Department Consolidated Abstract or
Detailed book and the Ledger
 It should be submitted monthly to the Gazetted Officer-in-charge after the
reconciliation has been effected.
 Broadsheets of transactions passed through the Remittance heads should be
maintained
SETTLEMENT OF REMITTANCE
42 All transactions relating to services rendered or supplies made by one Division to
another (whether the Divisions fall within the same Account circle or in different
Account circles) including those pertaining to works done by a division on behalf of
another division are settled by the divisions amongst themselves without the
intervention of the Accountant General.
PUBLIC WORKS REMITTANCE
43 The head "Public Work Remittances" is intended for transactions of Public Works
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.
It includes 3 part
(i) Remittance into Treasuries
(ii) Cheque drawn and encashed by the Divisions) and
(iii) Other Remittance
 Item adjusted by Civil Officer and - Transactions pertaining to non-PW
heads of account, which originate in the accounts of DO of the PWD but
which cannot be adjusted by the Division are classified under this part
 Items adjustable by Public Works Officers- When a transaction relating to
the PWD originates in the civil sections of the accounts whether on the
authority of Treasury, or Other Departmental account rendered to the AG or
on the authority of the Settlement received by him, and it is not classifiable
under one of the Public Works revenue or expenditure heads, transactions
under which are permitted to be adjusted direct on the Accountant General's
books, it is debited or credited as the case may be, to "Other Remittances"
item adjusted by PW officers -All debits and credits under should for
purpose of settlement be sub divided into the following three classes:-
1. remittances into, or cheque drawn on, treasuries in other
accounting circles;
2. transactions in respect of which Advices and Acceptances
of transfer are exchanged direct with officers of other
accounting circle;
3. miscellaneous Public Works items.
49 If the Schedule of Settlement with the treasuries Form P.W.A. 26 is not received
with the monthly accounts, pairing of debits and credits may be done with
reference to the cheque-wise and challan-wise details received along-with the
monthly accounts from P.W. Divisions and Treasury Officers,
50 The financial results of Irrigation, Navigation, Embankment and Drainage Works Important
for which capital and Revenue Accounts are kept, are compiled by the Central
Government yearly in Form 18.
Each Accountant General should prepare a statement in this form 18 and submit it, in
the case of State through the State Government so as to reach the Central
Government not later than the 1st November
The figures should be obtained from the Administrative Accounts, (Form AC, 33 of
Accounts Code for Accountants General). Other figures should be based on
information supplied by the PWD authorities
All work of irrigation navigation embankment drainage and water storage are
classified into two classes
As soon as possible after the close of the year, the following annual statements
should be prepared and forwarded to the authorities concerned, on such dates as

may be settled locally-
Detailed schedules of revenue and expenditure of the PWD to

 govt. (in such detail as the Government may require).
Financial details to be embodies in the Administration Report on the PWD

 to PWD (in such from as the Govt. may prescribe in consultation
with the AG)
OBJECTION BOOK (form 22)
53 Maintained in each Works Accounts Section for each division in respect of

objections relating to Non-receipt of vouchers and stamped Receipts.
As set of pages of the Objection Book should be reserved for each distinct class of
objections
Under each head the objection relating to each distinct transaction should be
treated
 as a separate item
 and a serial number should be assigned to it.
The amount placed under objection in r/o only item should be noted against it in
black ink, and below this entry should be noted in green ink (as the denominator
of a fraction) the Progressive total to end of the month.
In the case of objection classed as miscellaneous, full particulars to the objections

should be placed on record.
The posting of all items placed under objection should be verified by the Section
Officer at the end of each month and after the entries of the month have been
abstracted he should initial the entries in the abstract.
Objections regarding “vouchers awaited” should be recorded in the objection book

as two item viz.
1) number of awaited vouchers, and
2) amount of awaited vouchers.
Clearance of objections
An objection should be removed as soon as the necessary vouchers or document is

received.
The removal of an objection should be indicated in the Objection Book by an entry

of the amount adjusted in the column “Amount cleared”,
As a precaution against error, a red ink line should be drawn across the page in all
the remaining columns.

The reference to the order, account, voucher or other document on the authority
of which the objection has been removed, should also be noted in the column
provided for the purpose.
 Brief notes of, or references to all correspondence should be kept in the
column “Remarks”
All entries regarding the adjustment of objections should be attested by the

Section Officer in respect of objections removed.
Monthly closing
all entries in the column “Amount placed under objection” and “Amount cleared” for
the month should be totaled, separately for each class of objections
 and a general abstract should be prepared in a separate section of the
Objection Book.
 The Section Officer should examine and initial this abstract.
The progressive totals of each class of objections should be carried forward from
month to month and the unadjusted balance from year to year.
Annual closing
The Objection Book should be closed annually and the balances of outstanding
objections should be carried forward to the following year’s Book,
 the entries being attested by a member of the Superintending staff
 In the Objection Book of the new year, all such items should be noted (in
relevant groups) in a separate section thereof.
If the outstanding balances thus brought forward relate to two or more years, the
balances of each year should similarly be registered in a separate section.
 This action, however, cannot be taken completely until the Supplementary
Account of the year is received and checked and is accounted for,
 but it is permissible in anticipation of this event to transfer to the new year’s
objection book such items of the old Book as may be affected by the account
of the new year accounted for before the Supplementary Account.
 Supplementary account should be dealt in same way as monthly account
The Section Officer is however responsible to see that any correction due to the
Supplementary Account are carried out neatly in the new Objection Book in due
course by plus or minus entries with suitable remarks.
63 An annual review on the working of all PWD is required to be conducted each year and
is required to be sent to State Government by 15th December every year.
In case of forest by 31st December

STATEMENTS : ACCOUNTS WING (PWD) 6
64 1.Statement showing the delay in the receipt — of accounts(part A), vouchers(part I
B)
2.statement showing the name of Divisions from which some schedules for the
month have not been received
3.Statement showing amounts held under objection to end of March (Position as
on 30 September)
4.Amount outstanding under III OR items adjustable by Public Works Department. (For

Works Miscellaneous Remittances issued during the year
5. Statement showing the Arrears in reconciliation
6. statement showing the defects in the preparation of Monthly Accounts
STATEMENTS : ACCOUNTS WING (Forest division) 5
65 1. Extent of delay in the receipt of accounts/vouchers: II
2. Extent of wanting documents which should normally accompany the monthly
account. This must fall under the following categories (i.e. documents):
a) (Schedule of cheques drawn
b) Schedule of Remittances
c) + Memo for Forest Deposits
d) Statement of Forest Advances
3. Amount outstanding under 'III- Other Remittances-items adjustable by Forest'
(Position as on 30th Sep for the month of March)
4.Statement showing the amounts held under objection to end of March (position as
on 30 Sep)
5. Statement showing the Arrears in reconciliation
STATEMENTS : AUDIT WING(PW division) 3

1.Common types of irregularities noticed in Central Audit
2.Details of Audit Notes and Inspection Report not replied and
3. important irregularities noticed during local inspection of PW/Irrigation division
STATEMENTS : AUDIT WING(forest division) 3

1.Common types of irregularities noticed in Central Audit
2. Details of Audit Notes and Inspection Report not replied and
3. Very important irregularities noticed during local audit of Forest Divisions.
CHAPTER 9: ACCOUNTS OF FORESTS
(Before this read forest accounts)
Mcq in app 86/83A to end

AG received
 FA1
 FA5
 FA6
 FA7
 FA8
Copy of FA 2
And a certificate
Monthly list of sanctioned from conservator
AG checks in
FA1 – correction
FA5- charges are correctly classified under revenue and capital as per rules
Same check should be exercised in monthly list of sanctioned received from
conservator
Copy of FA2- particular attention should be paid to cheques which have been
shown as un-encashed for more than 3 months. Such cases should be taken up

with DFO for speedy recovery
Transaction between Forest and Public Works Officer of the same Audit Circle
whether originating in the Forest or P.W. Account should be classified under the
head 'Public Works Remittances'.
72 Monthly reports of progress of revenue and expenditure (if required) should be
furnished to- conservator
in such form as may be prescribed by the State Government
Annual summary similar to that if required also sent

74 Annual Review in the working of Forest Divisions
An annual review of the working should be prepared for each financial year and sent
to the State Government by 31st December of the following financial year.(in case of
pwd 15th December )
Material obtained from AG (A&E) & auditto incorporate in annual review
This review should cover the following points/Statements: (above given)
Material obtained from AG (audit) to incorporate in annual review
These 3 statements from AG audit should not construed as audit report which is
generally presented to the Governor and later discussed in the P.A.C.
In Forest division Number of statements pertaining to (IN ANNUAL REVIEW)
Account wing 5
Audit wing 3
PART 5
Sl Rul
No FOREST ACCOUNTS e
.
1 Forest doesn’t charge for herbs
INTRODUCTION
*Major and minor head – CGA
*Subhead/detailed head/object head – state Government ( not without AG)

*RECOVERIES
2 types
 Service payment
 Other revenue receipts
*Book transfer - Dr/Cr. book transfer central/PT/defense/railway adjusted by AG
Adjustments between unit

Circle 1- D1, D2, D3 & Circle 2- D4, D5, D6
Government can declared unit – either division or circle

If division as unit
 Adjustments between D1 & D2 or D1 & D5
If circle as unit
 Adjustments between D1 & D4
 No adjustments among D1, D2, D3 or D4, D5, D6
Transaction recorded where it occurred

2 *charges on account of general services like – establishment, live stocks, tools and plant debit
to “direction and admin” OR “forest conservancy and development“
*special tools and plant debit to “work concerned”
*pay and allowance of temporary establishment (other than supervision) - debit to “forest
conservancy and development“
*pay and allowance of permanent establishment debit to “direction and admin”
*if store purchased for general purpose and allotted to specific work debit to “work
concerned” including carriage and incidental charges
3 *transaction with treasury 8782- remittances, forest remittances
 Cash, cheque renders to treasury debit to “forest remittances”
 Cheque drawn (cash withdrawal) from treasury credit to “forest remittances”
*with sub ordinate 8550 civil advance, forest advance
 Cash/advance given to sub ordinate debit to “forest advance”
 When subordinates renders account of expenditure from advance per contra debit to
“concerned works” and credit to “forest advance”
 Undisbursed amount is shown as receipts in CASH BOOK
*with contractors/suppliers/laborers 2406 forest &wild life ( work advance)
 In case of payment(advance) debit to “work advance” (with acknowledgment)
 When recovery of advance minus debit to “work advance”
*petty advance to labourers from imprest is treated as cash in hand of disburser not as work
advance.
4 1.Recovery of service payment (point 1)
*before year close Over payment
 pay and allowance, being recovered from same head net amount debited
 Other cases entered as recovery of service payment (in A/c to AG minus entry in A/c
originally debited)
*after year close- credited to “miscellaneous revenue
2.other recoveries from pay bills

*recorded as in pay bill “pertaining to PF, Income Tax etc.”
 Shown as minus amount
 If same is credited to central /P&T/ defense etc. then “book transfer central /P&T/
defense etc.”
3.forest deposit (EMD) treated as revenue deposit (directly to treasury or received in DFO but
not entered in A/c and sent to treasury) Not as forest remittances
 If govt. orders it to be received by DFO as a deposit then it is entered in cash book (as
revenue deposit)then remitted to treasury as forest remittances

8 FOREST ACCOUNT
1.FA1 (CASH BOOK/CASH ACCOUNT)

*only transaction connected with public service
*entry of cash, transfer entry and book transfer
*full particulars and reference of vouchers while entering transaction
*when self cheque for cash – entry as receipts debit (immediately without wait for receiving
cash), (credit forest remittances)
*when cheque drawn (for pay away) – entry in both side
 (Debit) Receipt from treasury, payment to payee (credit)
 Or debit – cheque drawn, Credit- classified to appropriate head
*book transfer on both side (contra entry)
 Cr to revenue, Dr to book transfer
 Cr to book transfer, Dr to expenditure
*entry of pay and allowance of staff (payment by cash or cheque),
 without details,
 paybill treated as vouchers
*cash book closed monthly, checked with actual excess/deficiencies then entry in Dr/Cr side
(As in CPWA)
 Cash found excess- debit side under 8443 civil deposit, forest deposit
 Cash found short- credit side under MWA
*rectification of error, if only one side is effected – by plus/minus entry
Cancelled check
Credit to – “cancelled cheque “, debit to
1. If replaced immediately debit to “forest remittances” (fresh cheque)

2. If not replaced immediately – exp. written back, shown as cash recovery
 If cancelled in next FY classified as “recovery of
service payment”
Lost cheque
*it is treated as cancelled cheque-NPC obtained from bank/treasury treated as vouchers
Lapsed/ expired cheque

*if renewed, treated as cancelled cheque then issue fresh cheque
Examples of cash book entry

1.Sale of timber to PW by forest division entry in cash book
Debit -0406 forestry and wild life , credit – book transfer
2.sale of forest produce to other division

Debit- revenue, credit – inter divisional revenue
Example
Debit entries(receipts)
 Recoveries of advances from contractors & disburser
 Refund of forest revenue by deduction from revenue
Credit side(payments)
Advances made to contractor and disburser
While preparing cash account for a month date is irrelevant, as it is prepared for a month
10 FA2- Register of cheque drawn
FA3- Register of works- only expenditure of the month is posted, attested by DFO
11 Subsidiary records kept by forest division- prescribed by govt. after consultation with AG
Work records
 MR
 MB (lump sum work not recorded here- action is in order?)
 FA3
Stores account
TE memorandum
Proforma account
 Kept out side main account
DFO should submit completion report In r/o work executed to conservator
12
13 4.FA4 contractor’s/ disburser’s ledger
*debit- all payment
*credit- bills and repayment (work)
*each item enter in cash book under the head forest/work advance should be posted at one in
FA 4
*one account for one disburser (
*one account for one work
*entries of forest advance & work advance on daily basis- brought in FA 4 when daily
 After completion of supply
 After completion of work or part of work
*it is called running account

*balanced on last day of month
*pages are numbered serially
*alphabetically index given tomA/c
*after 31st march
 Only book transfer/ settlement
 A/c closed on 20th May or as per AG
*Error correction
 Before month closed- strike, red ink, initials of DDO
 After month closed- correction as fresh entry (If only revenue/ expenditure not DDSR
and up-to ₹10 only note)
 After march closed- informed to AG (as suggested by AG)
 IF in any above case correction is not possible note in red ink
14 5.FA 5Classified abstract of expenditure and revenue
Three heads 0406,2406,4406 (FOREST AND WILD LIFE ETC.)
*made from entries in cash book
*totals in monthly account of debit and credit, submission to AG
*total previous expenditure on work is entered in remarks column , when expenditure of work
is spread more than 3 months
*it is accompanied by
 all vouchers of salary, TA, Refund, advance,
 All book transfer
 other vouchers payment >₹25
6.FA 6 Schedule of remittances to treasury

*Each items remitted to treasury
*their reference to consolidated treasury report
7. FA7 Schedule of transaction with other govt./railway/P&T/defense

There should be two schedules one for receipt other for payment
8.FA8 Abstract of contractor/disburser ledger
*prepared monthly
*First contractor then disburser
*separate total for contractors and disburser
*grand total at the foot of abstract
*with abstract of march
 Statement of explanation amount outstanding for more than 12 months(pending with
contractors/disburser)
15 ACCOUNTS SUBMISSION TO AG
*DFO waits for subordinate’s account
 if delay- incorporate in next month
 for march wait- till received
*if DFO on tour – sign certificate on returns
*if DFO on leave-
 Head clerk signs certificates
 on return DFO examine the accounts and
 submit to the AG a report of such examination (as prescribed by AG)
*subordinates closed monthly account on- 27th or earlier

* DFO closed on – last working days
*1.last day of month copy of FA2 to AG
*2.Account submitted to AG 5th of next month
 FA 1
 FA 5 (accompanied with vouchers)
 FA 6(it’s reference to consolidated treasury report)
 FA 7
 FA 8 (submitted to the AG through conservator (for review) for expeditious
adjustment of outstanding balances within 10 days of receipt.)
*3. Consolidated treasury report

*4. Certificate signed by DFO also sent to AG, That certified
 Lump sum of cash book = details of cash book
 Entries in cash book but not treated as separately
 Account balances shown = actual balances in division
*DO may be allowed a few days extra to submit account to AG but

 Explanation required if not before 10th
For march
st
*subordinates closed monthly account on- 31 march
* DO or other officers closed on – wait for A/c from subordinates
*all submitted till 5th April to AG

 *FA 7 may be allowed till 7th April
 Correction entry if any till 12th April
*annual submission report- within 6 weeks of submission of monthly A/c of march, this
certificate all balances other than cash
*supplementary account in FA 1
 Prepared up to 20th May
 Sent to AG by 1st June
 If any error is detected after submission of supplementary account then it is reported
to AG if error is >₹10
If an error is discovered in a forest division after the close of monthly account but before the
account of March supplement, the correction should be made by making a fresh entry in
current cashbook
When No formal correction is required a suitable note in red ink in all the accounts concerned
FORMS USED BY FOREST DIVISION F.A.
71 Cash Book/Cash Account 1
72 Register for Cheque Drawn 2
73 Register of Works 3
74 Contractors’ and Disbursers’ Ledger 4
75 Classified Abstract of Revenue and Expenditure 5
76 Schedule of Remittance to Treasury 6
77 Schedule of Receipts/Payments on behalf of other Government/Railways 7
78 Abstract of Entries in Contractors’ and Disbursers’ Ledger 8


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This PDF contains 5 parts

(Just a copy of Rahi Sir’s material and stolen note’s videos)

Appendix and work accounts is not included (You may skip)

1st - go through videos (Stolen notes)

2nd- this PDF

3rd – MCQs of Rahi sir or SAS quizzer App

When All part done At least 2 3 times

Attempt full mock

Prepared by Ashish Mishra

As per rule number 133 of GFR-

CPWA what is applicable-

CPWA is not applicable

Prepared by Ashish Mishra

Takavi Works – This term denotes works of construction or maintenance relating

Minor work fall under the delegate power of DG(works)

Prepared by Ashish Mishra

Special establishment, T&P, live stock etc – concerned work

Work executed on behalf of other government all components of direct charges

Recovery on account of Cost of audit of railway is treated as reduction of

Audit & accounts and pensionary- the component of departmental charges

Indirect charges - Incidental expenses and indirect expenses of work

Contingent charges (work)- Incidental expenses which cannot be classified under

Prepared by Ashish Mishra

CPWD Perform work

When a Division undertakes a service on behalf of another Division or supplies material to

Operations undertaken in the manufactories and workshops of a division on behalf of other

13 Transaction adjusted under DO’s account- all, except

Admin- either different dept. or govt. but not division(same dept.)

Admin1 works on behalf of admin 2

A division 1 works on behalf of division 2

Expenditure head- expenditure of division, not on behalf of other division

Prepared by Ashish Mishra

In case of non-fulfillment of conditions for opening of Cash Assignment Account, the

Divisional Officer (NCDDO) will be personally responsible for clearance of balances

CHAPTER 4 Relations with Chief

when a qualified DA is not available, an exception may be permitted, as a purely

Prepared by Ashish Mishra

Appointment of UDC/Accountant to function as Divisional Accountant, as a stop-gap

In order to perform above duties

DA on behalf of DO undertakes scrutiny of the accounts of the receipts and disbursements

The Divisional Accountant is responsible

Prepared by Ashish Mishra

Spot quotation should be collected by AE or EE only

Tender shall remain open for acceptance

If any tenderer withdraws his tender

Prepared by Ashish Mishra

*For payments/expenditure on behalf of other divisions/dept./non govt. works And

Re-appropriation of funds from the primary unit of appropriation to another

58 PAO maintains expenditure control register

Exchange rate – composite exchange rate by MOF

Departmental payment abroad are made in accordance with ??.

Prepared by Ashish Mishra

On the basis of the Budget allotment communicated by the Budget Section/Finance

2nd LOC- PROPOSAL till10th June

3rd LOC- Proposal till 15th sep, issued by October

4th LOC- , issued by last working day of January

5th LOC- proposal til 5/10th March issued by 15th march

LoC received by PAO will be submitted to HQRS within 7 days.

74 Cheque drawn on 3rd quarter but paid on 4th quarter

Bills for payment of

Prepared by Ashish Mishra

Where a cheque is to be cancelled for remaining unpaid for prescribed period(3 or

Prepared by Ashish Mishra