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    5 views223 pages

    Account Code V III

    Uploaded by

    Ashfaque Larik

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    © All Rights Reserved
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    ACCOUNT CODE VOLUME=1IF' (Departmental‘Accounts) (APPLICABLE TO THE CENTRAL CIVIL SERVANTS-THROUGH-OUT PAKISTAN) — (With Questions & Answers) By. HAMID ALF © ZAKA ALE M.A, MEd, LLB, BA LL Lows): { Esponents of Civil Service, Labour, Taxation ® Upto+date. Amendments Incorporated REVISED EDITION t THE IDEAL PUBLISHERS”: (PUBLICATIONS. OF LAW BOOKS?) . Post Box No; 2514 Katachi-74800 - 8 Published by JHE IDEAL PUBLISHERS KARACHI (AIL rights, reserved by the Pihlishers ) Printed + by M.S. PRINTERS at PRINTWELL Mills Street, Outram Road, Karachi. PREFACE “This edition, of Account Codé Voluime If is ani adaptation of 1940 edition eublished in undivided, India, which includes all corrections issued Feu tine to time by the Government of Pakistan and also certain vérbal changes due to.the estublistiment of Pakistan. Es 11 thas been. made to * cor: ing the Code -upto-date, cirors have been. d and-omissions rectified. Model questions with answers have been gwen ov she List pages of. the ‘book for the guidance .of the candidates appeal ‘n departmental examinations, “The provisions contained in this volume have béen grouped into three paris, Part L_contains general directions bow the forms of accounts to be kept and rendered by. the'various Departments: should be determined and how certain terms used-in this volume have been iriterpreted. The directions contained in Parts II and III relate to the methods and principles in accordance with which the initial and subsidiary accounts shall be kept and the compiled accounts rendered to the Accountant General by ‘officers of the Public Works and Forest Departments respectively. HAMID ALI . : CONTENTS . PART L.—GENERAL CHAPTER 1.—GENERAL Aiticles, A—Istopuctory, Gi he ea a B.—Pusuic Works AND FoRtst DEPARTSENTE Boe a ee C—Ormen Derarmmnts ee oe D—Demnmoss 00 ee 2 PART Il.—PUBLIC WORKS ACCOUNTS CHAPTER Il.—CLASSIFICATION OF PUBLIC WORKS RECEIPTS AND EXPENDITURE A—GENERAL ae os . . o. 10-13 B.—TRANSACTIONS WITH OTHER GOVERNMENTS AND DEPARTMENTS - + Mot? CINTERDIVISIONAL TRANSFERS ww ee BAD DRevenve Recwrrs 1) E.—Works Exrenpirurt— . [Original Works or Repairs ee Fc M—Civil Works... soe, fee . Bm I1LIeigntion, Navigation, Embankment and Draisage Wor... 2330 IV.—Non-Government Works 5. es U4 V.—Famine Relief Works... 5 q.¢ 3s ‘VI.—Road Development Works. a ” ” . . w ~ F.CEXPENDITUKE ON STORES ee ae 7 G.—EstABLIsHMENT AND TOOLS AND PLANT CHARGES... =... 38a, H.—Gratersan-AD oo we NG. 1.—Suspense Transactions ‘L—General : a | ach tics cs ay W—Purchasess = ee ABO ar , st (©) Manufacture .. S eee a 2 (© Land and Kilns ES Oo of 2 of 3 {V.—Miscellineous P. W. Advances SST VeLondon Stores. eee SBN, ‘VI.—Workshop Suspense. Be a J.—WorkistioP TRANSACTIONS «=. mo 6 ot One K.—Recoventes o ExreNprTuri oe ORE LvDroms 6.0. ee ee ‘M,—MISCELLANEOUS TRANSACTIONS. 0 ae 7 Sty CONTENTS: 2 Gal\PraA It, ACCOUNTS TO BE KEPT IN PUBLIC WORKS OFFICES Alticles Section 1.—Cash Accounts A.—GENERAL %, B.—Casx Boox— 0.2081 L—Upkeep a-85 1 —Balancing ae IIl.—Reetification of Errors a eo : —Iwpnest Account t (D.—Temporary ADVANCE ACCOUNT nm 1B.—Serriewen oF Accounts wrt TREASURIES ‘Section 2—Stores Accounts ‘A.—GENERAL . ae a oe - 193 B.—Srock— 1.—General . . - - a 94-95 ‘M.—Initial Accounts .. . ” - ” o ++ 9699 {1.—Subsidiary Accounts . - . oe 100. [V.-Rectifiation of Errors «. weet te LON C.—Spsciat TOoLs AND PLANT . - . - - 104 <0, Section 3.—Teansfer Entries A.—GENERAL . . . . . - - a 105 B.—Transrer ENTRY ORDERS . Oy + 106109, ©—Transrer ENTRY BOOK. . . . ea ” . ve MOM Section 4.—Revenue Recelpts ” ‘A—GENERAL M2 B—Reoistmes oF Revenct -. wane ‘Section 5.—Works Accounts A—GRaMe ws rs = a f. I=N9 B.—Derarien Reconns— 4-—Cash Charges— (@) Introductory .. . » (©) Muster Rolls. yo ieee ei (©) Measurement Books ae saat (1) Bills and vouchers iil CONTENTS . Article’ [-—Charges on account of materials— (introductory. cenit 126 (8) Issues to Contractors tay te pe ee 127 (Q) Issues Direct to Works .. cote Aare se 128130 (@ Cartage and Incidental Charges. ee 11 ILL.—Book Adjustments joe eee 13, C.—ConsoLaTeD Reconns— T.—Works Abstracts— (@) General ea ee : = + +s 133—134 @) Subheads . . tne 1136 (©) Records of Progress. : oe 137 @ Liabilities against the Work eee 138-130 (© Preparation. Completion and Disposal .. o . 1% H1.—Register of Works— (a) Form and Preparation .. A se eee. dbl? (@) Closing of Accounts on Completion of Works... 143148 (© Correction of Errors after the Closing of Accounts: 149 1H1.—Contractors’ Ledger— (@) Form and use . ee 150—151 @) Posting . . . on ae . 182 (©) Balancing and Reconciliation. Se Dae AS3-4S4 5 ‘Section 6—Mianafactare Accounts AMGEERAL eee ESS ISE B.—Oreration ACCOUNTS... es aor +. 1STA1S8 C—OurtuRn ACCOUNTS 6 eae BSD EED D.—CONSOLIDATED ACCOUNTS, ee 161 B—CLONo' OF ACCOUNTS... eee een 16163 ‘Section 7.—Accounts of Deposits and suspense transactions A.—Accounrs oF Hiaps o1Her TRAN “' LONDON Stonss" AND ‘* WoRKSHOP SUSPENSE"164—166 B.—ACCOUNTS oF SuSPENSE HEAD "* LONDON STORES” .. ry : ea 167 C.—Accounts of Worxsnop oa oo es 5 + 168169 D.—Unapmustep BALANCES ee 4 es a0 oi ++ 170-172 Section 8.--Workshop Accounts A-Gram. es ey o fe oc cee ee 1974 ‘Be—Detaiep Accounts oF Jas... = co es * © VMS =17% C—ANNUAL AccouNT Bi : 1 a : 175 iv . CONTENTS ‘with other Divislons, Departments and Governments ‘Section 9.—Traasactions Altice A—GENERAL ” ou a a 1% aR ss ty B,ITRANSACTIONS ORIOTNATING IN THE DIVISION Ce_Tanancrions ORIOMNATING IN ANGTHER DrvistoN, DEPARTMENT OF GOVERNMENTIE4 19, D.—Ssrrismenr oF AccouNTs = «- ” s+ yy A.—MONTMY CLOSING OF THE ACCOUNTS. ” 195196 B.—Review oF UnserrusD ACCOUNTS = os pe 5 “s 19Tmi¢ C.—CLosine oF THis ACCOUNTS oF THE YEAR : te 199 .—ConRECTIONs iN ACCOUNTS Pai < 2OD2H1 B—ProForma Accounts. ” ” . m ” as F.Accounts 1s OFFICES To TE RECONSTITUTED CHAPTER IV—ACCOUNTS RETURNS: RENDERED BY PUBLIC WORKS OFFICERS AGENERAL a : we 24 B.—Sup-pivisenaL Accounts tele “3 ” ve 205 (C-CosmiLATIon oF MonTHLY Accounts — : : I—intredyetory 5 si) 276-208 M1—Schedule Dockets Ps So 209—210, * T.—Schedules— . @ Schedule of Monthly Settlement with Tieasuies 6 213 @ Schedule of Revenue Receipts ; . : 24 (© Schedules of Works Expenditure : : 215 (@) Schedules of Suspense Transactions . . 216-218 (© Schedules of Deposit Transactions 219-229 -(f) Schedule of Takavi Works Be . 2 @) Schedules of Deblis/Credis tg“ Adjusting Aecount between Cental ‘and Provincial Governments" .- Es a ee 22 (id Schedule of Debits/Credits to “ Inter-Provineial Suspense Accounts”. mm “s+ (A) Schedules of Debits/Credits to Romittanees =. . 24 (J) Schedule of Debits/Credits to Miscllarcous Heads of Account. 2s 1V.—Consolidated Account of Contingent Expenditure... . oo 206 * ¥.—Classified Abstract of Expenditure . a . carers a ‘YL—Monthly Account Ee 228229 239-239 1D.—Supuisston TO ACCOUNTANT GENERAL. A a — CONTENTS : Loe _ PART IIL—ROREST ACCOUNTS CHAPTER V.—CLASSIFICATION OF FOREST RECEIPTS AND EXPENDITURE Articles A—Generat oe & 240 B.—TRANSACTIONS WITH OTHER-DIPARTAENTS AND GOVERNMENTS... 241243 ConinteR DIVISIONAL Traxstins a rsanzas D.—CHARGES FOR ESTABLISHMENT TOOLS AND PANT, ETC, =. ws“ 246 248 B—fonen Waarancts, 27 ee ele lo F.—Forrst Apyances— : Advances to Disbursers Ae i 20 I1,—Advances to Contractors, ete, woe . I s+ 2512252 eRSCOVERESUPSERVICRPAYUDITS = 4. fs 9 1 8 Omm Rove =<. =. _ ie. 254 TesroserDeromrs os : 2ss CHAPTER VI.—ACCOUNTS TO BE KEPT IN FOREST OFFICES AL Casi Book— {.--General So go eT M.—Caneelled, Lost or Lapsed Cheques.” ce s+ 262-264 W1.—Closing arid Balancing 4, weve So B.—ReOIsTERGE CHEQUES DRAWN ws 267 C.—Worxs Account —- S paMusterRolls 6. ee 268 MW.—Measurement Books. ewe ve) 268 eR oe ID Srosts Accounts: ct eee 27! E.-ConTRACTORS' AND DISBURSERS' LEDGERS ss ny neve 272-276 F.—CLosina OF THE ACCOUNTS OF THEYEAR 62s) eT G.—ConnecTion oF ERRORS Oe ais He--Suasiorary ACCOUNTS OF COMMERCIAL UNDERTAKINGS 6. ws 279 a vite INTS RETURNS RENDERED BY FOREST DEPARTMENT HAPTER VII.—ACCOU! NS RENDE AMGENERAL co : ” ” : 280 281 ‘B—INCORPORATION OF SUBORDINATES’ ACCOUNTS 4. wy ve vi fd Abstracts of Revenue and Expenditure ML —Schedules of Remittances io Treasuries. IV.—Schedules'ef'transactions with other Governments, V.—Abstracts of Contractors’ and Disbuisers' Ledgers D.—Sunmassion 10 ACCOUNTANT GENERAL. ” LIST OF FORMS FORMS ANNEXURE INDEX, 5 284 ; 285 + 286-287 s+ 288297 i Pact a 89 es 1 ea 189 *s 195 ACCOUNTS CODE Volume It” DEPARTMENTAL ACCOUNTS PART IGENERAL CHAPTER, 1—GENERAL A-—Inmopuctoni: The directions given below shall apply io depart ybose inal and subdlary accounts: ae compiloa a he entally, the accounts so compiled bel periodically tothe Accounts and Audit cmersene Tendered, monthly or B.—Pustic Works anp Forest DEPARTMENTS. 2. The directions in accordance with the initial and_ subsidi: accounts should be kept in the Public Works and the Forest Departments and the forms in which compiled accounts of these departments should be rendered to the Accountant General, have been prescribed in detail in the following chapters of this ‘volume. These directions are supplement- ; tu the general directions contained in volume I which are appli- 3. The forms of initial and. subsidiary accounts prescribed should be regarded as standard or model forms-which may be modified by Govern- ment according to local requirements in:consultation with the Account: . ant. General concerned. Similarly, the Accountant General may intro- duce such changes in the detail of ‘accounts return’ as he may deem necessary. =” COrnen Depanratents. 4.” Whenever an order is passed by competent authority, vide Article 33 of Volume J, transferring any Public Works to the administrative control of a department other than the Public Works Department and that, department itself .arranges for the execution of. those works, the detailed classification of the transaction connected with the works so transferred should be such as the Accountant General may determine in consultation with the Comptroller and Auditor. General. Subject to such exceptions a3 mey be authorised by the Accountant General. with the previous concurrence of fhe Comptroller and Auditor, General, the transactions should be accounted for in the forms. and in accordance with the directions preseribed in Chapters III and IV: for similar trans- actions of the Public Works Department. 8:_The forms of initial accounts relating to the Defence, Railway and other Departments whose accounts are not kept by the Comptroller and Auditor General under paragraph 11 (2) of the Pakistan Audit and 2 OLNENAL + [Cuar, termined by the departmental account. the provisions of Article 4 of 9) Accounts Order, 195%, shall be d ing authority concerned subject to Volume 1. fae . » of all other departments of the Central and Provincial 3 ay whowe initial and subsidiary ‘accounts are compiled depart- mentally, the orders and instructions contained in the Televant depart. metal Code, Manual or Regulations in so far a8 they provide for the forms of initial and subsidiary accounts kept in any department, shall continue to be followed unless the Accountant General considers it necemary to replace the existing forms or any of them by some other form or forms, In the event of any difference of opinion between the ‘Accountant General and the departmental authority concerned, «the question should be referred by the, Accountant General to the Comptrol- Jer and Auditor General for issué of necessary directions under para- graph 4(b) of the Initial and Subsidiary Accounts Rules (vide Ap- pendix I to Volume 1). 7, The directions regarding the accounts to be rendered to Audit by the departments mentioned in Articles 5 and 6 and the forms in which such accounts are to be rendered have been issued separately and incor- porated in the Manuals of the Audit Offices concerned. ° 8 Whenever the activities of a Government department are such as to require the maintenance of initial and subsidiary accounts not covered by the directions contained in Articles 6 and 7, the forms of the accounts should be such ag may be settled by Government after consultation with: the Accountant General and subject’ to the previous concurrence of the Comptroller and Auditor General, : D.—Derinitions. 9 Unless there be something repugnant in the subject or context, the terms defined below should be int forms in the sense herein uid oe (1) Advance Payment—means. a payment count to # contractor for work done ty Bie hn not meusured. (2) Assete—In the, necounts of works’ this teen Wun, ( sou is te : yiqe ttanding or nthe fed eroate which have ee a oe a reduction: of final cha: : iv or recoverable mayne and ‘amples : Recoveries of advances surplus raaterials, : l-proceeds or transfer value of (4) Cash—Tho torm i Cash ” incl ie Includes’ Ie, twelve pala aa payable on de nde Pelt a jer of tronted on edna, twenty-five paisa’ revenue st number 0! " part of the cash balance, eee ele 3 Cuar. 1) GENERAL 7 i9 : (S) Competent. Authority—The term “Competent Authority” means the Government or other authority to whom the relevant > powers may be delegated by the Government. o (8) Completion and Completed—The expression “completion of work” may be understood to include “abandonment of a work”, and “completed” to include “abandoned”, (7) Contingencies—When used in respect of the accounts of works, the term “Contingencies” indicates the incidental expenses of a miscellaneous character which cannot be classified appro- Priately under any distinct sub-head or sub-work, yet pertain to the work as a whole, (8) Contract and Contractor—The term “Contract” means any kind of undertaking, written or verbal, express or implied, by @ person, not being a Government servant, or by a syndicate or , for the construction, maintenance or repairs of one or more works, for the supply’ of materials, or for the performance of any service in connection with the execution of worlss or the supply of materials, The terms “ Contractor” means a person; syndicate or firm that has made such an undertaking, but often its use is restricted to contractors for the execution of works or for services in connection therewith. (8) Deposit Works—This term is applied to works of consruction ‘or repair the cost of which is met, not out of Government funds, but out of funds from non-Government sources, which may either be deposited in cash or otherwise placed at the disposal of the Divisional. Officer. Works executed for municipalities and other public bodies fall under this category when the cost * igs debitable either to cash deposits made for the purpose, or to their credit balances at treasuries. . (10) Direct and Indirect’ Charges—“Direct Charges” are those : charges pertaining to a work, project or job, which are incur- red directly for its execution’ and are included in the regular accounts of it. “Indirect Charges” are those charges which pertain, or are incidental to 4 work, projecty-workshop job or manufacture job, but which are not incurred directly and solely in connection therewith and thus cannot be taken directly into such detailed accounts of it as are incorporated in the regular accounts of the expenditure of the Department. (11) Direct and Indirect Receipts—* Direct Receipts” are those items of revenue receipts which are realised in connection with a work of project either by officers of the Public Works De- partment or other departments and are brought to account directly as appertaining to the work or, project, “Indirect Receipts” are those receipts which. pertain, or are incidental, to a scheme or work, but cannot be taken directly into such detailed accounts of it as are incorporated in the regular ac- counts of the receipts of the Department. g (12) Division and Divisional Office These terms are used to denote ‘tespectively the executive charge held by # Divisional Officer GENERAL oe, _ LCHAPL I nag Oana tabaci aaa ee, ee the office of an indepent So ee this volume, ag sls0' that ct i ses of a Fon ceimendent’ cf ar Workshop working independently of a Divisional Officer, i i i cutive officer ) Divisional er.—This term is applied to an exec my of the Publis Works or pore Dope ment ie a aoe scBordi ther executive or’ disbursin; part: Inent even though the ewesste chores Rela fy. hime meer be recognised as a “division” by the Government concerned. Thus, the officer in charge of an independent sub-division is also treated as a Divisional Officer for the purposes of this volume. Disbursing Officers of other departments, if they spend Public Works funds and are required to render their accounts direct to the Accountant General, are also included in the ‘term Divisional Officer. in this volume. (14) Final Payment means the last Payment on a running account mide to a contractor on the completion or determination of his contract and in full settlement of the adeount. (15) Government means the “Central Government” in respect of matters relating to Central divisions and sub-divisions and priovineial Government” in respect “of thoes vines to Provineial divisions and subdivisions maeel (18) Imprest—This term tepresents the standi, advance of a fixed certain claenty Ziven to an individual to snaphe ie, to make certain classes of disbursements which may be entrusted to his charge by the Divisional Officer or stig Sub-divisional Officer. fm applied to a disbursement of any kind on a running accowit, not being the final payment, 3 ipelus account pane Payment a “Secured advance” and (01) Intermediate Payment ig a term . ehotes/the cost i i Seah, article borne on the Steg Of the Departne 8 espect 20, the sub-head eoncerneg (of the Stocle ac, nant ie the sabe account gegen the article is classified) by rge to the , at article Se charges mentioned in Gage (@3),.* IMf@ account ‘the en a separate material Benes oat ema tat trope ne such an ac i owls the raat, See i rect an ‘carriage charges in connection with an Mtersartiage ina cuaP, I] sats 7 (20) Liabili es—When used in respect of accounts of works, this tena includes all anticipated charges which are adjustable as fnal charges, but have not been paid, regardle: o: not they have fallen due for payment, or, having fallen due, have or have not been placed to the credit of the persons con- cerned in a suspense head subordinate to the accounts of the work concerned. : (21) Local Loan Works—This expression indicates works executed by the Public Works Department on behalf of a Pakistan State, 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, (22) Lump Sum Contract is a contract for a complete work which a contractor agrees to execute with all its contingencies for a fixed sum subject to such conditions as the Government may lay: down. (23) On Account Payment or Payment on Account means a payment made on.a running account to a contractor in respect of work done or supplies made by him and duly measured. Such @ payment may or may not be for the full value of work or supplies : if it is an intermediate payment, it is subject to the final settlement of the running account on the completion of the contract for the work or supplies. (24) Operation.—Used in respect of the accounts of manufacture and workshop transactions, this term indicates the charges Incurred ‘on the manufacture operations connected with specific jobs. (25) Outturn.—Used in respect of the accounts of manufacture and Workshop transactions, this term denotes the value of the finished products (or-of the work done, in cases in which the articles brought are not supplied departmentally) of manu- facture operations connected with specific jobs. (26) Progress means the up-to-date quantities of work done or supplies made, (27) Quantity.—In the accounts of work this expression is used to describe the extent of work done, supplies made or services performed, when these can be measured, weighed or counted. (28) “Rate—In. estimates of cost, contracts, contractors’ bills and vouchers generally rate means the consideration allowed ; ‘for each unit of work, supply or other service. (28) Rate of Cost and Inclusive’ Rate of Cost—rRate of Cost means generally the total cost of a work or supply divided by its quantity. In the accounts it represents the recorded ‘cost per unit, as arrived at by dividing the up-to-date. final charge 6n a sub-head, by the up-to-date progress thereof. Inclusive Rate of Cost means the rate of cost of the entire work relating to a sub-! |; includin, cl i sub-head, including the cost o materials if ‘recorded separately 91 * Gepeea pevoverable Payment mens 3,7 cana ath done or supplies = able to Bi be woase good 2 Gayernent (20) yment of dues. cash recovery OF short pay? ; term zpplied to & ing Account is @ to (en) Running 2m pajraen for one 2 $2 ent 4 bject to final convenient intervals subject to co the completion or determination q dvance is 2 term applied sper ee ays courity of materials brought 5 2 contractor whose contract for the © work. This advance is nov : Tity of materials which ere only pertial rey oes Form Work, Centring and Shut state. 33) Storage Rate and Storage Charges —Taes _ Sel respectively, the percentage rate fixed for, and cnarg) all issues of stock to cover such actual incurred after the 2cq n of the stores, establishment) ‘employed on’ handling ann f accounts, the custody of stock and the maintenance of the store godown or yards, ete. (4) Sub-divisional Officer—This designation is epplie! primarily to an official, whether a gazetted officer or not, who holds the charge of a recognised sub-division in subrdintion w @ Divisional Officer, but when the immediste executive charge of any works or stores has not been constituted into » regu lar sub-divisional charge, but {s held by the Divisional Officer himeelf, the latter is also treated as the Sub-divisionsl Officer in respect of such charge. Whea 2 Divisional Officer holds the immediate charge of a recognised sub-division in addition © to his own duties as the executlve head of the division, he treated as the Sub-divisional Officer in respect of the charge & the sub-division. (25) Sub-héad—In the accounts of works and in working estimates, this term {s used to describe the sub-divisions into which the total erst of a work (or. of its sub-works if it is 2 large work) is divided for purposes of financial control and statistical come venience. The several types of work that have to be execu n oe course of onstruction or maintenance of a ‘work or sub- ‘ork, eff, excavation, brick-work, concrete, woodwork, ete, art treated ususlly as the subsheads of I pawork, (38) Bub-mork—In the case of » large work oo y eral buildings or Smaller ‘works, er groves thercof, the, terme sue work is often applied to a distinct unit of the work Sf that unlt 4s sufficiently large or Smportant ta be kept distinct for. the restions Gente, es levied ox, Cuar. 1)" GENERAL v ‘purposes of accounts, for example, the outer wall, the solitary cells. the cook-houses, the jailor’s quarters, etc., in the case of a large central jail. ‘Inthe case of Ircigation, Navigauon, bankinent, Drainage und Water Storage projects, the Head Werks Main’ Ling, euch branch of a canal, each group of dis- Dibulares weleny lo euch branch separately, the dramage and provective: Schume, and Special 9, My iuater-Codrae ‘Toots and F iui separate sub-work: (87) Supervision charges—This term in reiutivn to stores, is applied ordinarily to the charges which are levied, in addition to book value and sturaye charges, in respect of stock materials sold of ‘ict aud ure intended to cover such items of the expen- dituee incurred Gu the stores as do nut enter their books value and are not included in the storage charges [see clause (33).J (38) Suspense Acrounts—This term is applied primarily to certain heads of accounts, falling under the minor head * Suspense” head of expenditure, which are reserved for the temporary passage of such transactions as must be taken at once to thu accuunt of the sanction or grant concerned, but carmot be cleared finally either because the relevant payment, revavery or adjustment is awaited, or because it is necessary to keep an effective watch over the values of any s:ock materials, until their final d{sposal. The charges under a suspense ac- count ure taken in enhancement of the charges under the major head of expenditure concerned, and the receipts in re~ duction thereof. For suspense accounts within the’ accounts of works. see Article 136. (38) Tekari Works.—This term denotes works of construction ot tenance relating to water-courses or any other works, ture on which is treated by Government as a (takavi, iivance (i.e. and advance to cultivators) recoverable from the ly ur parties concerned, Pi (40) Vulue--This term used in connection with the sale of stock materials (vide Article 55) or their issue to work (vide Arti- cles 127 and 128) includes storage charges. (41) Work—The term “work” when by istelf, is used in a com- prehensive sense and applies not only to works of construction or repair, but also to other individual objects of expenditure conaceted with the supply, repair and carriage of tools and plant, the supply or manufacture of other stores, or the opera~ liong of a Workshop, (42) Works Expenditure and Works Outlay.—These terms are used to indicate respectively the expenditure, and the capital charges, on the special services connecied with’ the construction, repair d maintenance of works. The charges falling under these’ categories may be net when, under rule, any receipts are taken, in reduction of the charges, ‘but they do not include the cost of e - . 9) GENERAL [Cuar. 1 9 ie aa a the general services, Tools and Plant and Establishment, or any charges not taken to final heads of account but kept under any Of the suspense accounts. (43) Financial Year—The financial year which hithertofore was from April to March has been changed with effect from 1-7-1959 sO a uly to June. ‘The Financial Year 1958-59, however, j.e., from April, 1958, t6 June, 1959, ¥ ran for 15 months, s term wherever used in this Code (44) Accountant General —Thi: Acer case of Public Works Accounts and Forms Fiouid ibe Bes Jn the e*Gude the Director of Audit and A\ ‘ West Pakistan, Lahore. ecounts, Works,, i,

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