central public works account code forms

PREFACE

The Book of Forms is supplementary to the Central Public Works

Account Code. The Code contains the accounting instructions and guidelines

for the Divisional offices of the Central Public Works Department or other

Department of Union of India functioning under Public Works System. This

Book prescribes the format of forms in which the accounts of the Division are

maintained.

2. While the Code was revised in the year 1993 consequent to

departmentalization of the Account, the Book of Form was not revised. We

have tried to revise the forms in keeping with the latest changes in the

accounting procedures.

3. Susequent amendment to this Book will be issued by the Chief

Controller of Accounts with the approval of Competent Authority.

4 The forms in the present Book are revised with the concurance of the

Comptroller and Auditor General of India.

5 Suggestions from the users of the Book are always welcome for bringing

out improvement in the format of Forms prescribed in the Book keeping pace

with the changing accounting instructions.

6 I must place on record the contribution and commitment of Sh.

R.S.Srivastava, Consultant and Dr. Dilip Kumar,Dy.Controller of Accounts

without whom this revision was not possible. Finally, I would like to place on

record the excellent services provided by the staff and officers of this office in

bringing out the present revised version of this book.

(U.S.Pant)

Chief Controller of Accounts

New Delhi

Dated

C.P.W.A-81

Notes to be printed on the fly-leaf of the Abstract Book, Form 81.

1. The standard form is only a model. The number of vertical columns may be

varied according to requirements, the examples given being those suitable for an

ordinary division of the Civil Works branch.

2. The book should be posted from the several Cash Book in respect of cash

transactions, from the Transfer Entry Book in respect of transfer entries and from

the Summary of Stock Receipts and summary of indents in respect of stock

transactions.

3. The amount of each cheque entered in cash book should be shown on the charges

side under the head to which the payment relates and the total amount of cheques

drawn should be shown as a single entry on the receipts side in the Column for

“Public Works Cheques”.

4. In Posting the Stock transactions from the Summary of stock Receipts and

Summary of indents debits (and Credits) to Stock which represent Credits (and

Debits) posted in the Abstracts from the Cash Book and the Transfer Entry Book

and which are separately shown in the Abstract vide note below Para 7.2.30

should be excluded as these are posted in the Abstract book direct from the Cash

Book and Transfer Entry Book. In the vertical Columns headed “Stock” should

be entered on the receipts side, the total of the stock issues(corrected as above and

on the charges side the total of the stock receipts also corrected as above.)

5. As the postings from each cash book or other documents are completed it should

be seen that the total postings on the receipts side agree with those on the charges

side and that further, the total of the columns headed “Cash from Bank” agree in

respect of cash book, and those of the columns headed “Transfers within

Division” in respect of whole division, separately for Cash and Stock unless any

Cash or Stock be in transit, see paragraph 22.4.12 and 13.3.5.

6. Refund of Revenue appear as charges in the initial accounts and will therefore be

posted on the charges side of the Abstract Book. As they are to be taken

ultimately in reduction of revenue receipts, the totals for the month should be

transferred to the receipts side as minus entries in the columns for the revenue

heads concerned.

7. Similarly, receipts which are to be taken in reduction of expenditure on individual

works in progress or on establishment and tools and plant vide Statement E of

Appendix-2, should be posted as receipts in the first instance under appropriate

headings, and ultimately transferred to the charges side as minus entries in the

columns for the heads under which the charges to be reduced are classified.

8. Finally, it should be seen that the totals of the vertical columns agree with the

totals of the relevant schedules, registers etc., or of the corresponding figures

therein Differences should be traced and set right.

C.P.W.A. 1.

CASH BOOK NO…………….

w.e.f. __________________ to __________________

Certified that this Cash Book contains _________ pages numbered from

1 to _______________

Executive Engineer

_________ Division

C.P.W.D.

C.P.W.A. I.

(I)

CASH BOOK

(Central Public Works Accounts Code, Paragraph 6.5.1, 6.6.1 to 6.6.7)

1. The Cash Book contains two money columns headed (1) “Cash” and (2) “Bank”

on the payment side to distinguish between payments made by cheques from those made out of

the cash in chest. When, however, a cheque is drawn to replenish, the chest, its number and

amount should be entered on the payment side in the “Bank” Columns Nos. 10 and 11, and the

amount only on the receipt side as “Cash” from “Bank” in the single Cash column No. 4. The

amount of a cancelled cheque should be shown by a special write-back entry as a minus figure on

the payment side in the “Bank” column. A counter-reference should be given in the cash book,

against the original to the second entry of the cheque. The issue of a new cheque in lieu of a

time-expired or lost cheque should be entered on the date of issue in red ink in the cash book but

not in the column for payment, a counter reference being given in either case against the original

entry in the cash book.

2. Every entry must be concise. The date, the number of voucher and the name of the

work, and such a brief narration as will indicate unmistakably the nature of transaction must be

entered against each item. The amount debitable or creditable to each separate work, head of

account or contractor or other person should be entered separately and the amounts to be posted

by the divisional office into the Abstract Book or Schedules of account under each prescribed

head of account should be distinctly brought out opposite the entries in columns 5 and 12 headed

“Classification of Receipts” and “Classification of Charges”. No receipt or payment other than of

“cash” as defined in paragraph 6.1.1 of the Code, should be entered in the cash book. A

deduction made at the time of payment, creditable to a work or head of account other than that to

which the payment itself is debitable, should, however, be entered on the receipt side of the cash

book.

3. The transaction relating to the realization of miscellaneous cash receipts by a

subordinate and their remittances directly into bank is incorporated in the cash book by the next

superior officer having a cash book on receipt of the receipted challan of the bank from the

subordinate, as prescribed in paragraph 6.3.4 of the C.P.W.A.

4. It is a serious irregularity to draw cheques and deposit them in the cash chest at

the close of the year for purpose of showing the full amount of grant as utilized or to keep the

cash book open after the 31st of March and make disbursements in April entering them in the

cash book as having been made in March.

5. Acknowledgements of payments should as far as possible, be taken at the time of

payment and on one of the printed forms prescribed for the purpose. They should be numbered

consecutively in a separate series for each month and the serial number of each voucher should

be entered in the cash book as soon as the payment transaction is entered in it.

6. When an imprest is first given the fact should be noted in red ink in the cash book

of the Disbursing officer giving it, in the column “To whom paid”, but the amount should not be

entered as an actual payment as it will still form a portion of the cash book balance of the

Disbursing Officer making the advance. If, however, a cheque is drawn, its amount must be

shown on both sides of the cash book, vide Note 1. Any subsequent increases or decreases in the

amount should be noted, similarly the increases on the payment side and the decreases on the

receipt side.

7. In posting transactions from imprest accounts the recouping Disbursing Officer

should enter in his cash book only the total for each work or head of account as brought out in the

abstract, which should be prepared in his own office, on the reverse of the imprest account.

8. All payments must be debited at once to the work or service on account of which

they are made. Money advanced to a subordinate for disbursement to labourers, etc., at a distance

should be noted in the cash book in red ink as a temporary advance, in the manner followed when

regular imprests are first made; and when the subordinate returns the duly certified muster rolls,

etc. with the unpaid wages, if any, the amounts actually paid should be debited to the works or

services concerned, the amount unpaid being returned into the cash balance.

9. When an advance on transfer is made to a Government servant from the cash in

the hands of the Disbursing Officer pending recoupment when the bill is encashed subsequently,

the amount thus advanced should not be entered as a final transaction in the cash book but

recorded as a temporary advance so that the amount may continue to form part of cash balance

for which the Disbursing Officer is responsible.

10. The procedure for dealing with time-expired, cancelled and lost cheques is

prescribed in paragraphs 6.2.10 to 6.2.13 of the code.

11. The cash balance at the end of the month should be detailed thus in a note at foot

of the cash book : -

Rs.

Cash in chest 700

Imprest with Mr.R.Johnson 1,000

Temporary Advance with Mr. Abdul Raheem 500

Total cash balance as above 2,200

(Rupees Two thousand two hundred only)

12. Cash books should have their pages machine-numbered. As far as possible, no

lines should be left blank, but if any space on a page of the cash book has to be left blank owing

to the whole of the other page of the same folio being written up completely a diagonal line

should be drawn to cancel the blank space, so that it may not be possible to make any subsequent

entries therein. Interpolation of entries should be avoided as far as possible, but when it becomes

necessary to make any entries between two ruled lines or to make any additions to, or

interpolations between, entries already made, such additions should invariably be attested by the

dated initials of the Disbursing Officer.

FORM 1

(P.W.A.)

(Referred to in paragraphs 6.6.1 to 6.6.7 of CPWA Code)

CASH BOOK OF ……………….FOR THE MONTH OF ……………..20….

……………………Division

Receipt side Payment Side

Payment

Bank

Date of

Receipt

No.of

Voucher

or

Receipt

From

whom

received

etc.

Amount

(Cash)

Classifi-

cation of

Receipt

Date of

Payment

No.of

Voucher

To whom

paid etc. Cash

Cheque

No. (with

No. of

Cheque

Book)

Amount

Classification

of Charges

1 2 3 4 5 6 7 8 9 10 11 12

FORM 1 A

REGISTER OF CHEQUES ETC. RECEIVED AND ADJUSTED (Referred to paragraph 6.3.2)

Notes to be printed on the fly-leaf

1. Cheques of private individuals received in payment of Government dues should initially be entered in this register in accordance with

the instructions in para 6.3.2

2. This Register is to be treated as a subsidiary Cash Book and for this reason the pages of the Register should be machine-numbered.

3. Only the daily totals of receipts and remittances should be entered in the Cash Book.

Serial

No.

Date of

receipt

From whom

received

Name of the

Bank, Cheque

No. and date

Amount

On what

account to

be credited

Date of

despatch to

the bank

Date of

Bank Scroll

in which

credit

traced

Divisional

Officer’s

initials

Remarks

1 2 3 4 5 6 7 8 9 10

FORM 2

(P.W.A. 3)

IMPREST CASH ACCOUNT

(Referred to in paragraphs 6.6.8 TO 6.6.12)

Imprest Cash Account Book No. ___________________________

w.e.f.__________________________to ____________________________________

Certified that this Imprest Cash Book contains _______pages.

Executive Engineer

Division

C.P.W.D.

FORM 2

(P.W.A 3)

IMPREST CASH ACCOUNT (Referred to in paragraphs 6.6.8 to 6.6.12)

[ This form should be printed in two foils and bound in book form]

Notes to be printed on the Fly-leaf

1. Government servants entrusted with fixed imprests or temporary advances should

maintain and render accounts of their disbursements therefrom in this form.

2. The round sum with which an Imprest cash account is opened should be entered at

once in red ink in column 5, "Total". The date and manner of the remittance, and if recouped

by cheque, the cheque and cheque book number should also be entered, column 3 being

utilised for the latter purpose. The disbursements from this imprest should be entered daily as

they are made clearly and in full detail; and from time to time as the imprest-holder finds it

necessary , as also a few days refore the due date for the monthly closing of the cash book of

the disbursing officer, from whom the imprest is held, the account should be closed and

balanced, the right-hand half page being cut of and sent to the disbursing officer, and the

counterfoil retained by the imprest-holder. The account should be supported by a voucher in

proper form, for each payment, numbered and attached to the account so as to correspond

with the order of the entries in column 2, "Voucher No." The sums received, from to time, in

recoupment of the imprest should be entered in column 5 in red ink in the same way as the

fixed amount with which the account was first opened.

3. The account should contain no entries of receipts other than the opening entry of the

fixed imprest and the subsequent recoupments of expenditure nor any entries of expenditure

other than those paid directly by the imprest-holder himself from the amount of his imprest.

4. Money received by imprest-holders on behalf of Government is not to be mixed up

with their imprest cash, or brought into the imprest cash book, but should be disposed of in

the manner prescribed in paragraph 6.3.4 of the Code.

5. To facilitate the abstracting of charges by the recouping disbursing officer the

imprest-holder must invariably enter in column 3, along with other particulars of payment the

name of the work, etc., to which each payment is debitable and also the name of the

contractor or other person, if any, from whom the amount paid is recoverable. Column 6 is

intended for the head of account to which each payment relates and should be left blank by

the imprest-holder. The date and manner of recoupment and, if recouped by cheque, the

cheque and cheque book number should be entered by the recouping disbursing officer on

every imprest account disposed of by him, also a note of increase, reduction, or withdrawal

should be kept as and when this occurs. When the account is incorporated in his own cash

book, it should be numbered to correspond with the voucher number quoted in the cash book,

so as to be readily traceable from it

6. Temporary advances should also be accounted for in this form, but the account of

these advances should be quite distinct from those for permanent advances.

FORM 2

(P.W.A 3)


(Referred to in paragraphs 6.6.8 to 6.6.12)

Imprest Cash Book of ………………………………….

Month and

Date Voucher No. Transaction

Amount of

cash

payment

Total Head of

Account

1 2 3 4 5 6

Rs. Rs.

ABSTACT OF CHARGES

Names of works

Period ……….. to

……….

Rs. Rs. Rs. Rs. Rs. Rs.

Total

N.B. This abstract will be printed at the back of each form and should be filled in by (by the

Sub-divisional Officer when the imprest-holder receives funds from him) the Divisional

Officer.

FORM 2

(P.W.A. 3)


(Referred to in paragraphs 6.6.8 TO 6.6.12)

Imprest Cash Account Book No. ___________________________

w.e.f.__________________________to ____________________________________

Certified that this Imprest Cash Book contains _______pages.

Executive Engineer

Division

C.P.W.D.

FORM 3 RECEIPT FOR PAYMENTS TO GOVERNMENT

(Referred to in paragraphs 6.3.1 to 6.3.3 of CPWA Code)

GAR - 6

Receipt Receipt

Counterfoil (Office Copy)

No. 20……..

Received from ……………………………….……… with

Letter No……………………………. dated ………....…

the sum of Rupees …..…………………………………….

In Cash

by Cheque No

by Bank Draft

on account of …………………………….…..……………

………………………………………………in payment

of ……………………………………………………….....

Initials

Rs. …………………… Designation

No. 20……..

Received from ……………………………….……… with

Letter No……………………………. dated …………....…

the sum of Rupees …..…………………………………….

In Cash

by Cheque No

by Bank Draft

on account of …………………………….…..……………

………………………………………………in payment of

……………………………………………………….....

Signature

Rs. …………………… Designation

FORM 3 A

CASH MEMO FOR GOODS SOLD BY GOVERNMENT

(Referred to in paragraph 6.3.1)

Form C.P.W.A. 3-A Form C.P.W.A. 3-A

Government of India

…………………………Department

CASH MEMO

………………………Division Date……………..

……………………....Sub.Division

Book No. …………………

Receipt No……………..

Name and Address of Customer ………………………………………

Particulars Quantity Unit Rate Amount

Rs.

Sales

Tax/V.A.T

Rs.

Total Amount

Total amount in words …………………………………………………

…………………………………………………………………………..

Entered in Cash Book

Cashier/Divisional officer Divl. Officer

or other authorized Government Officer or other authorized Govt.

officer

Government of India



………………………Division Date……………..


Book No. …………………


Name and Address of Customer ………………………………………

Particulars Quantity Unit Rate Amount

Rs.

Sales

Tax/V.A.T

Rs.

Total Amount

Total amount in words …………………………………………………

…………………………………………………………………………..

Received the above amount

Cashier & Divl. Officer

or higher authorized Officer

Notes : - (1) Goods once sold will neither be replaced nor be taken

back.

(2) Government’s responsibility ceases as soon as the goods

etc. leave the premises.

Notes : - (1) Goods once sold will neither be replaced nor be taken

back.

(2) Government’s responsibility ceases as soon as the goods

etc. leave the premises.

FORM 3 A



Form C.P.W.A. 3-A

Form C.P.W.A. 3-A

Government of India


CASH MEMO

………………………Division


Book No. …………………


Name and Address of Customer

………………………………………

Particular

s

Quantit

y

Uni

t

Rat

e

Amoun

t

Rs.

Sales

Tax/V.A.

T

Rs.

Total Amount

Total amount in words

………………………………………………

…

………………………………………………

…………………………..

Entered in Cash Book

Cashier/Divisional officer

or other authorized Government Officer

or other authorized Govt.

officer

Government of India


CASH MEMO FOR GOODS SOLD BY

GOVERNMENT

………………………Division


Book No. …………………


Name and Address of Customer

………………………………………

Particular

s

Quantit

y

Uni

t

Rat

e

Amoun

t

Rs.

Sales

Tax/V.A.

T

Rs.

Total Amount

Total amount in words

………………………………………………

…

………………………………………………

…………………………..

Received the above amount

or higher authorized Officer

Notes : - (1) Goods once sold will neither be

replaced nor be taken

back.

(2) Government’s responsibility

ceases as soon as the goods etc.

leave the premises.

Notes : - (1) Goods once sold will neither be

replaced nor be taken

back.

(2) Government’s responsibility

ceases as soon as the goods etc.

leave the premises.

FORM 4

REGISTER OF REMITTANCES INTO ACCREDITED BANKS

(Referred to in paragraph 6.5.1 )

Division………………………………………

Date of

Remittance

Amount in

words

Rs.

Amount in

figures

Rs.

Date of

Realisation

Signature of

Divisional

Officer

1 2 3 4 5

FORM 5

(P.W.A. 2)

CASH BALANCE REPORT

(Referred to in paragraph 6.6.6 )

Part – I - Statement of the actual balance of Cash in the hands of ………………………

………………………………………. on the ……………………… day of 20…………,

and of standing imprests and temporary advances with subordinates

Description No. Amount Remarks and

explanation of large

balances, etc.

1 2 3 4

Cheques received in favour of self, but

not cashed ……………………

Drafts not cashed ………………….

As detailed below notes ….

…………………………

Deposit at call receipts ……………

Rupees ……………………………

Coins(**)……………………………….

Revenue Stamps ………………….

Total cash in chest

(in Words)

Add amount of Imprest balance and

Temporary advance shown in Part-II

below

]

Grand Total balance as per Cash Book

(in Words)

(**) Details of coins shall be shown here.

Part – II - †Statement of outstanding imprests and temporary advances with subordinates

on the ……………………… day of …………,20

Name and Designation of

subordinate

Amount of

Imprest or

Temporary

Advance

Explanation when an imprest

exceeds the prescribed maximum

limit of Rs.5000 and authority for

raising or reducing the imprest

1 2 3

Rs.

Total

† Details of Outstanding imprest and temperory advances should be Shown separately

Signature …………………………..

Dated the …………………20…….. (Rank) ……………………………..

FORM C.P.W.A-6

PUBLIC WORKS CHEQUES

(Referred to in Para 22.3.5(c))

(To be submitted along-with with Form CPWA-51)

Part-I-Cheque issued during the month but not encashed

S.No. Cheque No. Date of Issue Amount (in Rs.)

Part-II-Cheque issued during previous month and encashed during this month

S.No. Cheque No. Date of Issue Amount (in

Rs.)

Date of

encashement

Part-III-Details of time expired cheque cancelled and issued during the month

S.No. Cheque No. Date of Issue Amount (in

Rs.)

New Cheque

No. and date

of issue

Part-IV- Details of cheque remaining outstanding/unencashed for more than six

month

S.No. Cheque No. Date of Issue Amount (in Rs.) Remarks, if any,

FORM 7

STORES INDENT


No. ……………………………………

Date …………………………………. Government of India …………………………………………

Division ……………………………… Stores indent on……………………… Division ……………..

Sub-division…………………………..

Sl.

No.

Description

of Stores

Code

No.

Quantity

Indented

Quantity

Issued

Unit Rate Value Head of

Account

Name of

work/job (with

name of

contractor from

whom value is

recoverable

Name of the

person to whom

the stores are to be

delivered and his

signature

Name Signature

Dated signature

of indentor and

his designation

(Divisional/Sub

-Divisional

Officer)

1 2 3 4 5 6 7 8 9 10 11 12

Issued on ….

Signature

Designation

Received

Signature

Designation

Bin Card No. ……..……..

Store Keeper

Signature of

Sectional Officer

Ledger Folio No. and Sl.

No. of item

Ledger Divisional

Keeper Accountant

Remarks, if any

13 14 15 16 17

* Should be machine numbered in booklet form.

FORM 7A

REGISTER OF INDENTS


Indent

Reference

to Stock

A/c

Sl.

No.

No. Date

Description

of Stores

Code

No.

Quantity

Indented

Name of work/job

(with name of

contractor from

whom value is

recoverable)

Signature of

Indenting

Officer

Quantity

received

O.T.E.O.

Remarks

1 2 3 4 5 6 7 8 9 10 11

FORM 8

BIN CARD


(To be Printed on Obverse)

Bin Card No………………

From………………………

………………………

From………………………

Article ………………

Code No……………. Maximum Stock…………….

Unit…………………. Minimum Stock ……………

Issue Rate…………… Ordering Level……………..

Signature of Issuing Officer

Quantity Date GRS/

Indent No. In Out

Balance Initials of Stores

Keeper/

Sectional Officer

Remarks

1 2 3A 3B 4 5 6

(To be Printed on Reverse)

Quantity Date GRS/

Indent No. In Out

Balance Initials of Stores

Keeper/

Sectional Officer

Remarks

1 2 3A 3B 4 5 6

FORM 8 A

GOODS RECEIVED SHEET

(Referred to in paragraphs 7.2.5, 7.2.6 and 7.2.25 of CPWA Code)

Division…………………………….. Name of Supplier………….……

Sub-Division……………………….. ………………………………….

Section……………………………… …………………………………..

Sl.

No. Date

Invoice/

R.R. No.

Purchase/Supply

order

No. Date

Description of

materials

Stores

Code No. Quantity Unit

Rate

Rs.

Amount

Rs.

Incidental

Charges

1 2 3 4 5 6 7 8 9 10 11

Amount including

incidental charges Bin Card No.

Stores Ledger

Folio No.

Reference to payment voucher or adjustment of

debit

No. Date

Remarks including result of

test check by Officers

12 13 14 15A 15B 16

Notes : 1. A separate G.R.S. should be prepared in respect of goods purchased

from each supplier.

2. The articles falling under each sub-head of stock should be grouped

together or entered on separate sheets

Dated signature & designation of the

officer entering measurements

FORM 9

SUMMARY OF STOCK RECEIPTS

(Referred to in paragraphs 7.2.29, 22.4.2, 22.4.5 and 22.4.14 of CPWA Code)

Division………………………….. Name of the sub-head…………….. Month……….

Sl.

No.

Date Goods Received

Sheet No.

Value debitable

to Stock

Remarks, including reference

to voucher in the case of

items paid for during the

month

1 2 3 4 5

Rs.

Note : A separate summary should be prepared for each sub-head of stock and the

value of all the sub-heads abstracted on another sheet in the following form.

Small Stores………………………………………………………………………………...

Building materials and so on……………………………………………………………...

Total value of receipts…………………………………………………………….……….

Less items paid for during the month……………………………………………………..

Net debits to ‘Stock’ by credits to ‘Material Purchase Settlement Suspense Account

……………………………………………

Divisional Accountant

FORM 10

SUMMARY OF INDENTS

(Referred to in paragraph 7.2.29 of CPWA Code)

Division……………………………. Name of sub-head…………..Month……………

Sl.

No.

Date Indent No. Value creditable

to Stock

Name of Division/work to

which the amount is debitable

1 2 3 4 5

Rs.

Note : A separate summary should be prepared for each sub-head of stock and the

value of all the sub-heads abstracted on another sheet in the following form :

Abstract of Debits

Rs.

(i) Division A ………………..

(ii) Division B………………..

(iii) Work A………………..

(iv) Work B………………..

etc.

Certified that the total amount debitable to an other Divisions has been agreed

within the amount shown in the Division-wise Ledger of stores issued.


FORM 12

PRICED STORES LEDGER


Sub-Division……………………… Article …………………………………

Section …………………………… Maximum……………………………..

Minimum ……………………………...

Ordering level………………………….

Code No………………………………..

Unit…………………………………….

Issue Rate……………from……………...

Receipts Issues

Sl.No. Date

From whom

received/To whom

issued

GRS/Indent

No. Quantity

A

Rate

B

Value

C

Incidentals

D

Total

E

Quantity

A

Value

B

1 2 3 4 5 6

Rs. Rs. Rs. Rs. Rs.

Balance Reference to payment or adjustment of

debit

Quantity Value Voucher TEO No. Date

Initials of

Poster

Initials of

Divisional

Acctt.

Remarks including reference to Serial

No. of item to which excess/short

amount paid, if any, relates

A B A B

7 8 9 10 11

Rs.

FORM 12 - A

REGISTER OF GOODS RECEIVED SHEETS


Division …………………………… Sub-Division………………………

Date of issue Serial No. of Booklet

Name of Sub-

Divisional

Officer/Subordinate

to whom issued

Signature of officer to

whom issued

Date of receipt of

used booklet

containing office

copies in the Division

Remarks

1 2 3 4 5 6

FORM 12 - B

REGISTER OF BIN CARDS

(Referred to in paragraphs 7.2.13)

Division ……………………………

Sub-Division………………………

Date of issue Bin Card No. Name of

articles Code No.

Name of Sub-

Divisional

Officer/Subordinate

to whom issued

Signature of

the officer to

whom issued

Date of return Remarks

1 2 3 4 5 6 7 8

FORM 13

TOOLS AND PLANT RECEIVED SHEET


Division ……………………………

Sub-Division………………………

Sl.No Date Invoice

R.R. No.

Purchase/Supply order or

Indent

Source

of

Receipt

* Name

of

Article

Quantity Unit Rate Amount Incidental

Charges

No. Date

1 2 3 4A 4B 5 6 7 8 9 10 11

Rs. Rs. Rs.

Reference to payment voucher

or adjustment of debit Amount including

Incidental Charges

Tools and Plant Ledger

Foilio No. Date

Remarks including Results

of test check by Superior

Officers

12 13 14A 14B 15

Rs.

* The articles to be entered in column 6 should be grouped by the prescribed Sub-Head of classification, vide paragraph 7.3.7

- The entries in respect of receipt back of articles lent or sent out (vide paragraph7.3.3) should be distinguished from others by quoting reference

to the original entries in the Tools and Plant Indent in Col.15.

Divisional/Sub-Divisional Officer

FORM 14

TOOLS AND PLANT INDENT


Tools and Plant Indent on ………………………….……… Division

Sub-Division

No. ……………………………..

Date ……………………………

Division ……………………….

Sub - Division …………………

Quantity

S. No. * Name of

Article

Indented Issued

Unit Rate Amount Head of

Account

Name of work/Job

with name of

contractor from

whom value is

recoverable

Name of person

to whom the

articles are to be

delivered and his

signature

1 2 3 4 5 6 7 8 9 10

Rs. Rs

T & P Ledger

Folio No Signature of

Indenting Officer

Issued on ……………..

………………………..

Signature of Supplying

Officer & Designation

Received

……………….Dated

Signature & Designation

of Receiving Officer

Signature of Signature of

Ledger Keeper Sub.Div./Div.

Officer

X Remarks

11 12 13 14 15

Name ………………………..……..

Signature ………………………….. Divisional Officer ……………………………….

Division ………………………

* The article to be entered in column 2 should be grouped by the prescribed Sub-Head of classification, vide paragraph 7.3.7

X The entries in respect of receipt back of articles lent or sent out (vide paragraph7.3.3) should be distinguished from others by a suitable

remark in this column.

FORM 15

TOOLS AND PLANT LEDGER

(Referred to in paragraphs 7.3.7 and 7.3.8)

Part I – ARTICLE IN HAND

Name of Article ………………………………………

Temporary

Transactions *

Permanent

Transactions

Sl.

N

o.

Da

te

Fro

m

who

m

recei

ved

To

who

m

issue

d

T & P

Received

sheet No. &

date

T & P Indent

etc. No. &

Date

Rece

ipt

Issue

Receipt

Issu

e

Total

Receipts

(5A +

6A)

Total

issue

(5B +

6B)

Balance

Reference

to Vr. or

Adjustment

of value

Initials

of Sub-

Divisio

nal

clerk

Remarks

1 2 3A 3B 4 5 A 5 B 6 A 6 B 7 8 9 10 11 12

* Represents articles temporarily lent out for repairs

FORM 15



Part II – ARTICLE TEMPORARY LENT OR SENT OUT FOR REPAIRS

Issues Receipts

Sl. No

Name of

person or

Division

Name of

Article Date of issue

A

No. issued

B

Date of

Receipt

A

No. received

back

B

Balance

Initials of

Sub-Divl.

Clerk

Remarks

1 2 3 4 5 6 7 8

FORM 15



Part III – SHORTAGES AWAITING ADJUSTMENT

Sl. No Name of Person or

Division Name of Article Number found short

Reference to Recovery

or Write Off

Remarks including action

taken for the clearance of

shortages outstanding for

more than 3 months

1 2 3 4 5 6

FORM 16

STATEMENT OF RECEIPTS, ISSUES AND BALANCES OF ROAD METAL


Division ………………………………. Sub- Division ……………………………….

Road from …………………………………. To ……………………………………….. Length ……………………………Kilometres

Month ……………………….. 20

Actual Checked by

Measurement No. of

Kilometre

Nature of

metal

Opening

balance

Received

during

month

Total

Expended

during

month

Closing

Balance Date Result

* Remarks

1 2 3 4 5 6 7 8 9 10

Total

* The action taken in respect of deficiencies should be indicated in this column.

FORM 17

ROAD METAL RATE BOOK


……………………………….Division

Rate table showing the lowest rates at which metal can be supplied to the road-side through out the division

Distance

carried Name of

Road

No. of

Kilometer

Quarry

from

which dug Kilometer

Description

of the

various

kinds of

metal

Rate for

carrying

per

kilometer

Digging

and

Stocking

at Road

side

Carriage

Other

miscellaneous

charges such

as sorting,

clearing, etc.

Total Remarks

1 2 3 4 5 6 7 8 9 10 11

Rs. Rs. Rs. Rs. Rs.

FORM 18

SURVEY REPORT OF STORES

(Referred to in paragraphs 7.2.40. 7.3.17 and 7.4.1)

Report of Survey of Stores which have become unserviceable

Division ………………………………. ……………………………………..Sub-Division

Value on the books

Number or

Quantity

Description of

articles Rate Amount

Date of receipt

Remarks by the

officer in

charge

explaining the

cause of articles

becoming

unserviceable

Remarks or

orders of the

Divisional

Officer

Order of the

Superintending

Engineer

Rs. Rs.

No………………………….. dated the ……………….20 No………………………….. dated the ……………….20

Submitted to the Superintending Engineer, Returned to the Divisional officer for necessary

……………………. For orders with reference action as per orders noted above.

to paragraph 152 of the central P.W.D Code.

Divisional Officer Superintending Engineer

FORM 19

SALE ACCOUNT


Division ………………………………. Authority for sale ……………………………. ……………………………..Sub-Division

Stock Name of

Articles Quantity

Rate Book Value

Amount

realized Loss (if any)

To whom and

when sold

Classification

of receipts

Remarks and

explanations of loss,

if any, with report of

steps taken towards

necessary adjustment

Rs. Rs. Rs. Rs.

Total

Deduct – Auctioneer’s commission at ……. percent,

if admissible under paragraph 151 of C.P.W.D. Code

Net Proceeds

Received Rupees ……………………………

……………………………. on account of

my commission in full vide cash receipt

no……………… dated …………….

Dated …………….20… Auctioneer

Dated ……………… Divisional Accountant Divisional Officer

Stamp

FORM 20

REGISTER OF MUSTER ROLLS

(Referred to in paragraph10.2.4 of CPWA Code)

Division……………… Month…………………………..

Date

of

issue

Muster

Roll

No.

No. of

inner

sheets

Name

of

work Strength of Labour to be engaged

Signature

of

issuing

officer

Signature

of

receiving

officer

Amount

for

which

passed

Signature

of

Divisional

Accountant

Cash

voucher

No. &

date

Sl.No. Category Rate

per

day

Period Amount

1 2 3 4 5 6 7 8 9 10 11 12 13 14

FORM 21

MUSTER ROLL

(Referred to in paragraphs 10.1.2, 10.2.3 and 10.2.4)

Name of work …………………………………………… Cash Book Voucher No. …………………. dated …………..

PART I – NOMINAL ROLL

Dates ……………………..……..20……..

Dated

initials

of

paying

officer

No

. Description

Names

grouped

according to

classes

Father’s

Name

Total

Rate Amount

Signature

or thumb

impressi-

on of

payee at the

time of

payment

Daily Total Total Rupees …………….

……………………..

Initials of person marking the daily

attendance

Initials of Inspecting Officer

Details of unpaid

wages paid off Grand Total of this muster roll …………………….

Deduct – Payment not made, as per details transferred to

register of unpaid wages

Rs.

Item

No

Amo

unt

Date

Balance paid

Dated …………………20……….. Signature…………………………..

Rank ……………………………..

Passed for Rupees …………………………

…………………………………………….

Dated ……… Signature……………….

Rank……………………

Certified that payment has been made on

my identification and in my presence.

Junior Engineer

* PART II – DETAILS OF THE MEASUREMENT OF THE WORK DONE BY THE LABOUR EMPLOYED AS PER THIS NOMINAL MUSTER ROLL

IN CASES IN WHICH THE WORK IS SUSCEPTIBLE OF MEASUREMENT.

Item of works

grouped under “sub-

head” and “sub-

works” of estimate)

Quantity executed up-

to-date as per

measurement book

Deduct as shown on

the last muster roll

** Balance

Quantity Amount

Remarks (Excess/Saving

as compared to the

amount paid with work

done to be explained)

1 2 3 4 5 6

Total

Measurements taken on ……………………20…………. Signature ……………………………………………..

Measurement Book No…………………… Page ……… Dated …………………………………20…………….

Rank ……………………………………..……………

* If the work is not susceptible of measurement a remark to this effect should be recorded

** If desired rate may be struck whose possible and shown in red ink just below the quantities in this columns.

FORM 21 A

REGISTER OF UNPAID WAGES

(Referred to in paragraphs 10.2.4(d) and 10.2.28(a)

Name of Work ……………………………………………………….

Sl.No. Muster Roll

No.

Name of

Labour

Father’s

Name

Period to which

amount relates Amount due

Amount

paid

Initials of

S.D.O.

Cash

Voucher

No. & Date

Remarks

1 2 3 4 5 6 7 8 9 10

Note – The name of work should be mentioned at the top before recording the entries relating to that work.

FORM 22

CASUAL LABOUR ROLL

(Referred to in paragraph 10.2.4(h))

Cash Book Voucher No. …………………………… dated …………………20

Casual Labour employed on ……………………………………….

From ……………………….. to ………………………………….

Number

employed

Class of

Labour Period Rate Amount

Dated initials

and remarks ¶ of

paying officer

Quantity of work done,

with reference to

recorded measurement,

if any

Work to which

chargeable

1 2 3 4 5 6 7 8

Transcribed

from my

Note Book

No., page

Total

Deduct

unpaid

Net paid

X Wages

of………………

For…………….

Date………………………… The amount paid (in words)

¶ Amount remaining unpaid should be specified with necessary details

Signature

(Office or designation)

FORM 23

MEASUREMENT BOOK

(Referred to in paragraphs 10.2.7 and 10.2.8 of CPWA Code paragraph 39 of the

Central Public Works Department Code)

Details of actual measurement Particulars

No. Length Breadth Depth Contents or Area

Note : Particulars

should indicate

details as per para

10.2.8 (c)

Note : For general instructions for maintenance of Measurement Book, please see

instructions attached to Form 23 A

FORM 23 A

STANDARD MEASUREMENT BOOK

(Referred to in paragraph 10.2.10 of C.P.W.A Code)

Instructions of Standard Measurement Book

I. To be recorded when the Standard Measurement Book is received in the

Division from the Forms Store.

Certified that the pages in this measurement book have been counted and

found to be ……………………………….No page has been torn out.

Head Clerk

II. To be recorded when the Standard Measurement Book is issued.

Certified that the pages in this measurement book have been counted and

found to be ………………... No page has been torn out.

Executive Engineer/

Sub-Divisional Officer/

Executive Subordinate

III. Certificate on Completion of the Standard Measurement Book.

Certified that this Standard Measurement Book No. ………………………..

has been checked and it is found that :

(a) No page torn out and missing and blank pages have not been left out

uncancelled.

(b) Corrections are properly made and initialled by a responsible officer.

(c) Entries of Measurements (and abstracts thereof) have been recorded

legibly in ink.

(d) The number and date of each voucher in which the quantities are entered

for payment are noted.

(e) The entries are crossed off after Carrying Over the contents to abstracts.

(f) In the case of cancelled measurements the reason for cancellation has been

given and cancellation signed by the person who made the measurement

and by the Sub-divisional Officer.

(g) The Index is complete.

(h) Each set of measurements is signed by the officer by whom they were

actually made.

(i) Each set of measurements bears in addition to the signature of the officer

or the subordinate who made measurement, the signature of clerk who

checked the cancellations and signature of Sub-divisional Officer who

passed the Measurements.

(j) Measurements have been test checked by the superior officers of the

department and entries made in the review notes.

(k) The book contains ………………………..machine numbered Leaves.

Signature Signature

Accountant Ex-Engineer

………………………Division ………………………Division

IV. Certificates of yearly inspections (Year…………. )

Certified that this Standard Measurement Book has been inspected by me and

that entries therein have not been tampered with and that all corrections due to

additions and alterations in the building have been made and the latter are up to date

and reliable record.

Signature Signature



Certificates of yearly inspections (Year…………. )



additions and alterations in the building have been made and the latter are upto date

and reliable record.

Signature Signature



Certificates of yearly inspections (Year…………. )



additions and alterations in the building have been made and the latter are upto date

reliable record.

Signature Signature



GENERAL INSTRUCTIONS

1. The Standard Measurement Book should be numbered in an alphabetical

series so that they may be readily distinguished from those assigned to ordinary

Measurement Book.

2. The Standard Measurement Book of buildings are maintained in order to

facilitate the preparation of estimate for periodical repairs and preparing bills for such

repairs done by contract or departmentally.

3. When a payment is based on Standard Measurement Book reference to which

should be recorded in the Measurement Book where payment is made, the Gazetted

officer or subordinate preparing the bill for payment should certify that the whole of

the real works (or works since previous running bill, as the case may be) as per

standard the real measurements has been done and that has not previously been billed

for in any shape.

4. The Standard Measurement Books should be considered as very important

accounts records and maintained very carefully and accurately as they may have to be

produced as evidence in court of law.

5. The entries of measurements (and abstract thereof) in the Standard

Measurements Book should be recorded legibly in ink and certified as correct by a

responsible officer.

6. The Divisional Officer should certify once a year that all the Standard

Measurement Books of the division have been inspected by him and that entries

therein have not been tampered with and that all corrections due to additions and

alterations in the building have been made in the books and the latter are reliable and

upto date.

7. All the measurements should be recorded neatly and directly in Standard

Measurement Book at site of work. The recording of measurement elsewhere and

copying them in Standard Measurement Book is forbidden. The person recording the

measurement will also record a dated certificate "Measured by me" and sign his full

name. Measurements should be recorded by Executive Engineer/Assistant Executive

Engineer/Assistant Engineer/or by an executive subordinate which should be checked

cent per cent by Assistant Engineer and 10% by the Divisional Officer.

8. Each set of measurements should commence with entries stating :

(a) Full name of building as given in the building register;

(b) Situation of building; and

(c) Date of measurement.

9. On transfer, an officer or a subordinate should make over Standard

Measurement Book issued to his successor and necessary movement should be shown

in the movement register (i.e) the S.M.Bs. should be shown as received from the

relieved officer and issued to the relieving officer. The transfer should also be

recorded after the last entry in each book and signed and dated by the relieved and

relieving officer or subordinate.

Details Particulars

No. Length Breadth Depth

Contents or

Area

FORM 24

FIRST AND FINAL BILL


Division ………………………………. ……………………………..Sub-Division

(For contractors and supplier-to be used when a single payment is made for a job or contract i.e. only on its completion)

Name of work (in the case of bills for work done)………………………………………………..Cash Book Voucher No. ……..………dated ………….

Name of contractor or supplier ……………………………………………….

Agreement/work order/supply order No. ……………………………. dated ……………….

**Date of written order to commence work …………………………. Date of actual completion of work ……………………..

I – Account of work executed

No. # Name of work or supplies Quantity Unit Rate Amount Payee’s dated signature in

token of

(i) Acceptance of bill and (ii)

acknowledgement of payment

Dated

signature of

witness

Reamrks

1 2 3 4 5 6 7 8 9

Total value of work done

upto-date (A)

1)

………………………………..

Dated Signature of Contractor

2) Signature of Contractor

±Witness

Reference to recorded measurements and date Date

Page No Page No

Stamp

Dated Signature of

officer preparing .……………….

the bill (Rank).………..

§Dated Signature of

officer authorising …..…….

the payment (Rank).………..

II – Memorandum of Payments

* Pay Rs………………………………………….

………………………………… (by cheque)

Dated initials of disbursing officer

§Paid by me vide cheque No…………..

dt………..

Dated initials of person actually making the

payment

For use in Divisional Office

Checked

Accounts Clerk Divisional Accountant

1. Total Value as per Account I Col 6 Entry (A)………………………

2. Payments now to be made as detailed below :-

By recovery of amounts credited to this work-

(a) ……………………………………...……… (a) ………….…..

……………………………………...………

Total 2 (a) ………………….. Total 1- 2(a) ………………….(c)

By recovery of amounts credited to other work

or head of accounts-

(b) 0021-Taxs Rs……

8443-Civil Deposit (Part-I) Rs.…… (b)………….…..

Security Deposit…….. Rs.…..

Other recoveries Rs……

Total 2 (b) …………………..

(c) By Cheque …………………………………………………….

Total 2(b) +(c) …………….(G)

Rs.

……………………..

……………………..

……………………..

……………………….

For use in Pay & Accounts Office

Audited Reviewed

Acctt./Jr.A.O./A.A.O Pay & Accounts Officer

# In the case of payments to suppliers a red ink entry should be made across the page, above the entries relating thereto, in one of the following forms,

applicable to the case : (1) “Stock”, (2) “Purchases for Stock”, (3) Purchases for direct issue to work ………….” (4) “Purchase for the work ……….. for

issue to contractor ……………….”.

**Not required in the case of works done or supplies made under a piece-work agreement.

±Payment should be attested by some known person when the payee’s acknowledgement is given by a mark, seal or thumb impression.

§The person actually making the payment should initial (and date) in this column against each payment.

(This signature is necessary only when the officer authorizing payment is not the officer who prepares the bill.)

* This figures should be tested to see that it agrees with the total of items (a+b+c)-1.

FORM 26

RUNNING ACCOUNT BILL


(Final payments must invariably be made on Forms printed on yellow paper which

should not be used for intermediate payments)

[For Contractors : This form provides for (1) Advance Payments and (2) Payments for

Measured Works. The form of Account of Secured Advances, which has been printed

separately should be attached, where necessary]

Division …………………………….. …………………………….Sub-Division

Cash Book Voucher No……………………………….. dated ………………..

Name of Contractor ……………………………………………………………

Name of Work…………………………………………………………………

Serial No. of this bill ………………………………………………………….

No. and date of the previous bill for this work ……………………………….

Reference to Agreement No. …………………………… … …………………

Date of written order to commence work …………………………………….

Date of actual completion of work ……………………………………………

I – ACCOUNTS OF WORK EXECUTED

Payments on the basis of

actual measurements Items of

Work Unit Rate

Quantity

executed up-to-

date as per

Measurement

Book Up-to-date

Since

previous

bill

Remarks

1 2 3 4 5 6 7

Rs. Rs. Rs.

Total Value of work done to-date (A)

Deduct – Value of work shown on previous bill

Net value of work since previous bill (F)

Figure (F) in words Rs……………………………………………………………………

II – CERTIFICATES AND SIGNATURES

1. The measurements on which are based the entries in column 1 to 6 of Account I,

were made by ………………………………. on …………………………… and are

recorded at page …………… of Measurement Book No. ………………..

* 2. Certified that in addition to and quite apart from the quantities of work actually

executed as shown in column 4 of Account I, some work has actually been done in

connection with several items and the value of such work (after deducting therefrom the

proportionate amount of secured advances, if any, ultimately recoverable on account of

the quantities of the materials used therein) is in no case, less than the advance

payments as per item 2 of the memorandum of payments, made or proposed to be made,

for the convenience of the contractor, in anticipation of and subject to the results of,

detailed measurements, which will be made as soon as possible.

Dated signature of officer …………………….………

preparing the bill (Rank) ……………………

¶ Dated signature of officer …………………….………

authorizing payment (Rank) ……………………

……………………………….

Dated signature of contractor

* This certificate must be signed by the Sub-Divisional or Divisional Officer.

¶ This signature is necessary only when the officer who prepares the bill is not the

officer who authorizes the payment. In such a case the two signatures are essential.

III – MEMORANDUM OF PAYMENTS

Rs.

1. Total value of work actually measured, as per Acct.1,

Col.5, Entry (A)

2. Total “up-to-date” Advance Payments for work not

yet measured, as per details given below: Rs.

(a) Total as per previous bill ………………….. (B)

(b) Since previous bill …………. as per page ………

of M.B. No. ……………………………… (D)

3. Total “up-to-date” Secured Advances on security of

materials as per Annexure (Form26A), Col.8

Entry (C)

………………………………………………

4. Total (items 1+2+3) …………………………………

5. Deduct – Amount withheld - Rs.

Figures for

work

abstract

(a) From previous bill as per last

Running Account Bill……………..

(b) From this bill………………………

5

6. Balance i.e., “up-to-date” payment (item4-5) ……(K)*

7. Total amount of payments already made as per Entry

(K), of last Running Account Bill No. …………… of

…………forwarded with accounts for ………20…….

8. Payments now to be made, as detailed

below : Rs.

(a) By recovery of amounts creditable to

this work - (a)

…………………..……………….

Total 5(b) +8 (a) ………………………(G)

(b) By recovery of amounts creditable to

other works or Heads of Account. (b)

(i)0021- Income Tax @ 2%

(ii) other Recoveries

(c) By cheque ± ……………………….

Total 8(b) + (c) ………………………...(H)

Pay Rs. ¶ (…………………..) …………………………………………………………..

± (by cheque)

Dated initials of Disbursing Officer

Received Rs. ¶¶ (………………..) ……………………………………………………….

as per above memorandum, on account of this work.

Dated ……………. 20………..

**Witness ………………………. Signature of contractor

Paid by me, vide cheque No………………. dated ………….20……….

Dated initials of person actually making the payment

Stamp

* This figure should be tested to see that it agrees with the total of items 7 and 8.

± If the net amount to be paid is less than Rs.10 and it cannot be included in a cheque

the payment should be made in cash, this entry being altered suitably and the

alteration attested by dated initials.

¶ Here specify the net amount payable, vide item 8(c).

¶¶ The payee’s acknowledgement should be for the gross amount paid as per item

8 (i.e. a+b+c).

** Payment should be attested by some known person when the payees

acknowledgement is taken by mark, seal or thump impassion.

(±)May be considered for deletions in terms of Note 3 below Rule 42 of CGA

(R&P) Riles, 1983

IV – REMARKS

(This space is reserved for any remarks which the Disbursing Officer or the

Divisional Officer may wish to record in respect of the execution of the work, check of

measurements or the state of contractor’s account.)


Checked

Accounts Clerk Divisional Accountant.

For use in Pay and Accounts Office

Audited Reviewed

Accountant JAO/AAO Pay & Accounts Officer

FORM 26 A

ACCOUNT OF SECURED ADVANCES


(To be annexed to Form 26 where necessary)

Division …………………………………. Sub-division………………………

..……………………………..

Name of Contractor ……………………… Name of work………………………

……………………………

Cash Book Voucher No. …………………. dated ………………

S.No. of the Bill to which the Account pertains to ……………………… Reference to Agreement ………………

Account of Secured Advance allowed on the Security of Materials Brought to Site

Quantity

outstanding

from

previous

bill

Deduct-

Quantity

utilized in

work

measured

since

previous bill

* Quantity

outstanding

including

quantity

brought to

site since

previous bill

Full Rate

as

assessed

by the

Divisional

Officer

Description

of

Materials

Unit

Reduced rate

at which

advance is

made

** Up-to-

date amount

of advance

Reference to

Divisional

Officer’s

written

orders

authorizing

the advance

Reasons for

non-clearance

of Advance

when

outstanding for

more than 3

months

1 2 3 4 5 6 7 8 9 10

Total amount outstanding as per this account …………………. (C) ……………….

Deduct – Amount outstanding as per entry (C) of Annexure to the previous bill ……………………

Net amount since previous bill (in words) Rupees…………………………………………..(E)

* Entries relating to each description of materials should be posted thus in column 3. First enter the difference between quantities in Cols.1 & 2. Then show

below this entry, the quantities, if any brought to site against which a further advance has been authorised, this entry being prefixed by the plus sign.

Finally, strike the total of the two entries, which will represent the total quantities outstanding.

** Entries in column 8 show the money values of the total quantities outstanding as per column 3.

Certificates and Signatures

¶ Certified (1) that the plus quantities of materials shown in column 3 of the Account above have actually been brought by the Contractor to the

site of the work and the contractor had not previously received any advance on their security (2) that these materials are of an imperishable nature

and all are required by the Contractor for use on the work in connection with the items for which rates for finished work have been agreed upon,

and (3) that a formal agreement in Form 31 signed and executed by the Contractor in accordance with Paragraphs 10.2.24 (a) of the Central

Public Works Account Code in the Divisional Office.

Dated signature of Officer preparing the bill (Rank) ……………………..

± Dated signature of Officer authorizing payment (Rank) ……………………..

¶ These Certificates must be signed by the Sub-Divisional or Divisional Officer.

± This signature is necessary only when officer who prepares the bill is not the officer who authorizes the payment. In such a case the two

signatures are essential.

FORM 27-A RUNNING ACCOUNT BILL


(To be used for “intermediate payments” to contractors on lump-sum contracts)

Cash Book Voucher No. date Name of Contractor – Name of Work – Serial No. of the Bill – No. and date of his previous Bill for this work – Reference to agreement – Date of written order to commence work –

I. - ACCOUNT OF WORK 1. Approximate value of work done up to date excluding the

measured up additions and alterations. 2. Value of measured up additions and alterations. 3. Deduct amount to be withheld. 4. Balance i.e. “up to date” intermediate payments (Items 1+2-

3)K 5. Deduct intermediate payment already made as per entry “K”

of the last Running Account Bill 6. Intermediate payment now to be made (Item 4 – 5) D 7. Amount of ‘Secured’ advances as per entry “E” of Account II 8. Total payments now to be made as detailed below* -

(a) By recovery of amounts creditable to this

work .. .. .. .. .. .. .. G ___________________________________ ___________________________________ (b) By recovery of amounts creditable to other works or heads of account .. .. H (i) Taxes __________________________ (ii) Security Deposit ________________ (iii) Other recoveries ________________ (c) By Cheque .. .. .. .. ..

Rs.

* The total figures against item 8 should be tested to see that it agrees with the total of items 6 & 7

FORM 27-A – Contd

. II. Account of “Secured” Advances Allowed on the Security of Materials Brought to Site

Quantity outstanding

from previous

bill

*Deduct quantity

utilized in work

measured since

previous bill

Quantity outstanding (including quantity

brought to site since previous

bill)

Full rate as assessed by

the Divisional

Officer

Description of materials

Unit

Reduced rate on which

advance is made

¶ Up to date amount of advance

Reference to

Divisional Officer’s written order

authorizing the advance

Reasons for non-

clearance of advance

when outstanding more than

three months

1 2 3 4 5 6 7 8 9 10

Rs.

Total amount outstanding as per this account Deduct : - amount outstanding as per entry (c) of previous bill Net amount since previous bill (in words) Rupees.

(c) (E)

* Entries relating to each description of materials should be posted in column 3. First enter the difference between the quantities in columns 1 and 2, then show this entry below the quantities if any brought to site against which a further advance has been authorised, this entry being prefixed by the plus sign. Finally, strike the total of the two entries which will represent the total quantities outstanding. ¶ Entries in column 8 show the money values of the total quantities outstanding as in column 3.

FORM 27-A – Contd

III. CERTIFICATES AND SIGNATURES I have satisfied myself by * that the value of work done up to date excluding the measured up additions and alterations is not less that Rs. ………………. Conformably with the contractor’s agreement and that with the exception of authorised additions and alterations the work has been done according to the prescribed drawings and specification. 2. The detailed measurements of authorised additions and alterations upto date were made by ………………. on ………….. and are recorded at page ………… of Measurement Book No. ……………… 3. Certified that the plus quantities of materials shown in column 3 of Account II above have actually been brought by the contractor to the site of the work and the contractor has not previously received any advance on their security (2) that those materials are of imperishable nature and are all required for use on the work for which a lump sum for finished work has been agreed upon and (3) that a formal agreement signed and executed by the contractor in accordance with paragraph 10.2.24 (a) of the central P.W.A. code is recorded in the Divisional office. Signature of Contractor ……………………………………… Dated signature of officer Preparing the bill Rank…………………………………. Pay ¶ (Rs……………………………………………………………….only ) ……………………………………… Dated signature of officer Authorizing the payment Rank………………………………….

IV – ACQUITTANCE Received Î (Rs. ………………………………………..) as an intermediate payment in connection with the contract referred to above. Stamp $ Witness Full Signature of Contractor Cash

Paid by me by dated Cheque No. ……………………………………… Dated signature of the person actually making the payment Rank…………………………………. * Here specify the method employed for estimating the value of work. ¶ Here specify the net amount payable vide Item 8(c) of Account I. Î The Payee’s acknowledgement should be for the gross amount paid as per

item 8 (a +b+c) of Account I. $ Payment should be attested by some known person when the payee’s acknowledgement

is given by mark, seal or thumb impression.

FORM 27-A – Contd

V – REMARKS

(This space is reserved for any remark which the Disbursing Officer or the Divisional Officer may wish to record in respect of the execution of the work/check of measurements or the state of contractor’s account.)


Checked A/c. Clerk Divi. Actt.


Audited Reviewed Accountant JAO/AAO Pay & Accounts Officer

To be printed on yellow papers only

FORM 27-B FINAL BILL

(Referred to in paragraph 11.3.1,11.3.3,11.4.5 and 11.5.3 of C.P.W.A Code. )

(To be used for “final payments” to contractors on lump-sum contracts)

Cash Book Voucher No. dated Name of Contractor – Name of Work – Serial No. of this Bill – No. and date of his previous Bill for this work – Reference to agreement – Date of written order to commence work – Date of actual completion of work –

I. - ACCOUNT OF WORK EXECUTED

Up to date Sub-work, Sub-Head or item of work

Rate Unit Quantity Amount

Remarks

Rs

Additional Work Deduct Omissions Total Value of Works done to date ‘F’

Rs. Lump sum for each

FORM 27-B – Contd.

II. Certificates and signatures

I certify that the work has been completed in accordance with the prescribed drawings and specification and after taking into account all the authorized additions and alterations the value of work done, up-to-date, conformably with the terms of the contractos’s agreement, is Rs……… 2. The detailed measurements of the authorized additions and alterations mentioned above were made by …………..on…….. and are recorded at page………..of Measurement Book No……………….. and I am satisfied that they are correct. Signature of Contractor Dated signature of the certifying Engineer. Rank…………. * This certificate must be signed by the Executive Engineer or any officer empowered by the local Administration to sign it.

III. Memorandum of payments

Rs.

1. Total Value of Work done up-to-date as per ‘F’ of Account I Of this Bill

2. Deduct:- (i) Up-to-date intermediate payments already

As per entry ‘K’ of Account I of last Bill No……………dated…….. (D)

(ii) Total Secured Advances outstanding as per Entry ‘C’ of Account II last Bill No…… Dated…….. (E)

3. Payments now to be made:- (a) By recovery of amounts creditable to this

Work (G) (b) By recovery of amounts creditable to

Other works or heads of account…..

(C) By Cheque………………………… (H)

Pay ¶ (Rs……………………………………………………………….only ) ……………………………………… Dated signature of officer Authorizing the payment Rank………………………………….

IV – ACQUITTANCE

* Received (Rs. ……………) Rupees ………………………………………only as above in full settlement of all demands on account of the contract.

Stamp

Amount in Vernacular ¶ Witness Full Signature of Contractor Cash

Paid by me by dated _____________ Cheque No. ……………………………………… Dated signature of the person actually making the payment Rank…………………………………. * The payee’s acknowledgement should be for the gross amount as per item 3 (a+b+c) of Account III. ¶ Payment should be attested by some known person when the payee’s acknowledgement is given by a mark, seal or thumb impression.

V – REMARKS

(This space is reserved for any remarks which the Disbursing Officer or the Divisional Officer may wish to record in respect of the execution of the work,check of measurements or the state of contractor’s account.)




Audited Reviewed Accountant JAO/AAO Pay & Accounts Officer

FORM 28 HAND RECEIPT


(To be used as a simple form of voucher for all miscellaneous payments and advances for which none of the special forms 24, 26 and 27 are suitable) Cash Book Voucher No. ________________________ dated ___________________ Cheque * (1) Pay by Rupees ………………………….. to Cash *

Seal

(2) Paid by me ¶ Received from the Divisional Officer incharge ………….… the sum of Rs. ………………………………………………………………………… Name of work or purpose for which payment is made – (Amount in vernacular) $ Witness Signature of payee

* The officer authorizing payment should initial and date the pay order after scoring out the word, ‘cheque’ or ‘cash’ as the case may be.

¶ The person actually making the payment should initial and date payment certificate(2). $ Payment should be attested by some known person when the payee’s

acknowledgement is given by a mark, seal or thumb impression.

Stamp



For use in Pay and Accounts Office Audited Reviewed Accountant JAO/AAO Pay & Accounts Officer

FORM 29

PAY BILL OF WORKCHARGED ESTABLISHMENT


State Voucher No. ………………. Month of …………….

Branch

Division …………………………………… Sub-Division ………………………………………..

Bill No. ……………………….. date ……………….

Permanent/Semi- Permanent/or Temporary

Pay Bill for the month of ……………………………………….

Rs.

INSTRUCTIONS

1. A red line should be drawn right across the sheet after the last entry in respect of

the staff relating to each work and totals of all columns struck thereunder in red

ink.

2. The memo showing the dates from which increments have been drawn should

accompany the bill whenever there is any increase in the rate of pay drawn

3. Separate bills should be prepared for each category of workcharged staff viz.,

permanent, semi-permanent or temporary

Passed for Rs……………………….(Rupees……………………………………………)

Checked and entered at

Page …………… Form CPWA-58

Page …………… Form CPWA-95

Pay Rs. …………………………………………………………..… Divisional Officer

Classification of expenditure

Major Head ………………….

Minor Head…………………

Detailed Heads of

Account ……………………..

………………………………

G.Total

Deduct – Recoveries

0021 Taxes on income…………...

8009 State Provident Fund : -

G.P.F. …………………

G.P.F.A……………….

C.P.F…………………..

C.P.F.A……………….

8011 C.G.E.G.I.S……………..

7610 Loans to Govt. Servants:-

H.B.A.

Advances for purchase of

other conveyances

Scooter …………………

Cycle …………………..

Fan Advance……………

………………………….

Other deductions ……………….

Rs.

Total deductions

Accounts clerk Divisional Accountant Executive Engineer Net Amount Paid

FORM 29 – Contd.

Dues

Sl.

No.

Name of

Incumbent

Descri-

ption Period Pay Leave

salary D.P.

Interim

Relief

Dearness

Allowance

Additional

D.A. H.R.A C.C.A

Conve-

yance

/Cycle

allow-

ance

Tools

allow-

ance

Washing

allow-

ance

TOTAL

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16

Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs.

TOTAL

FORM 29 – Contd.

Deductions

Income

Tax

C.P.F.

G.P.F.

Contribu

tions

C.P.F.

G.P.F.

Advance

Recoveries

Cycle/

Sccoter

Advances

House

Rent

recoveries

C.G.H.S

Comp.

Ins.

Scheme

Group

Ins.

Scheme

House

Building

Advance

Fan

Advance

*Other

deductions

Total

deductions

Net

amount

payable

Dated

ackl

of

payees

Dated

initials of

officer

making

payments

For use

in Divi.

Office

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16

Rs.


FORM 29 – Contd.

1. Certified that all persons for whom pay and other allowances have been

drawn in this bill, were on duty during the period shown against their names

in col. 4, each man being employed on the work and on duties for which his

appointment was sanctioned.

2. Certified that the dues of every person actually employed during the month

have been claimed in this bill.

3. Certified that no leave has been granted without reference to the applicant’s

Service Rolls and Leave Accounts. I had satisfied myself that it was

admissible and that all grants of leave and departures on and return from

leave and all periods of suspension and other duty have been recorded in the

Service Rolls and Leave Accounts under my initials.

4. Certified that with the exception of persons for whom leave salary has been

drawn in the bill, no other person has been absent either on other duty or

suspension or with or without leave (except on casual leave) during the

month of …………………………

5. Certified that no person for whom house rent allowance has been drawn in

this bill has been in occupation of rent free Government quarters during the

period for which allowance has been drawn.

6. Certified that all those persons for whom conveyance/cycle allowance has

been drawn are eligible for the grant of such allowance under the rules

applicable to them.

7. Certified that all persons for whom Tools/Washing allowance has been drawn

are eligible for the grant of such allowance under the rules applicable to them.

Divisional Officer

For use in PAOs

Audited

Accountant JAO/AAO

Reviewed

Pay & Accounts Officer

FORM 31

INDENTURE FOR SECURED ADVANCES


(For use in cases in which the contract is for finished work and the contractor

has entered into an agreement for the execution of a certain specified quantity of work

in a given time)

THIS INDENTURE made the………………… day of …………………..20…….

BETWEEN …………………………………….(hereinafter called the Contractor

which expression shall where the context so admits or implies be deemed to include

his executors administrators and assigns) of the one part and the PRESIDENT OF INDIA

(hereinafter called the President which expression shall where the context so admits or

implies be deemed to include his successors in office and assigns) of the other part.

WHEREAS by an agreement dated……………………….. (hereinafter called

the said agreement) the Contractor has agreed AND WHEREAS the Contractor has

applied to the President that he may be allowed advances on the security of materials

absolutely belonging to him and brought by him to the site of the works the subject of

the said agreement for use in the construction of such of the works as he has

undertaken to execute at rates fixed for the finished work (inclusive of the cost of

materials and labour and other charges) AND WHEREAS the President has agreed to

advance to the Contractor the sum of Rupees ………………………………………….

on the security of materials the quantities and other particulars of which are detailed

in Accounts of Secured Advances attached to the Running Account Bill for the said

works signed by the Contractor on ………………………………………and the

President has reserved to himself the option of making any further advance or

advances on the security of other materials brought by the Contractor to the site of the

said works. Now THIS INDENTURE WITNESSETH that in pursuance of the said

agreement and in consideration of the sum of Rupees ………………………………on

or before the execution of these presents paid to the Contractor by the President (the

receipt whereof the Contractor doth hereby acknowledge) and of such further

advances (if any) as may be made to him as aforesaid the Contractor doth hereby

covenant and agree with the President and declare as follows: -

(1) That the said sum of Rupees ………………………………………………..so

advanced by the President to the Contractor as aforesaid and all or any further sum or

sums advanced as aforesaid shall be employed by the Contractor in or towards

expediting the execution of the said works and for no other purpose whatsoever.

(2) That the materials detailed in the said Account of Secured Advances which

have been offered to and accepted by the President as security are absolutely the

Contractor's own property and free from encumbrances of any kind and the contractor

will not make any application for or receive a further advance on the security of

materials which are not absolutely his own property and free from encumbrances of

any kind and the Contractor indemnifies the President against all claims to any

materials in respect of which an advance has been made to him as aforesaid.

(3) That the materials detailed in the said Account of Secured Advances and all

other materials on the security of which any further advance or advances may

hereafter be made as aforesaid (hereinafter called the said materials) shall be used by

the Contractor solely in the execution of the said works in accordance with the

directions of the Divisional Officer ……………………. Division (hereinafter called

the Divisional Officer) and in the term of the said agreement.

(4) That the Contractor shall make at his own cost all necessary and adequate

arrangements for the proper watch, safe custody and protection against all risks of the

said materials and that until used in construction as aforesaid the said materials shall

remain at the site of the said works in the Contractor's custody and on his own

responsibility and shall at all times be open to inspection by the Divisional Officer or

any officer authorised by him. In the event of the said materials or any part thereof

being stolen, destroyed or damaged or becoming deteriorated in a greater degree than

is due to reasonable use and wear thereof the Contractor will forthwith replace the

same with other materials of like quality or repair and make good the same as

required by the Divisional Officer.

(5) That the said materials shall not on any account be removed from the site of

the said works except with the written permission of the Divisional Officer or an

officer authorised by him on that behalf.

(6) That the advances shall be repayable in full when or before the Contractor

receives payment from the President of the price payable to him for the said works

under the terms and provisions of the said agreement. Provided that if any

intermediate payments are made to the Contractor on account of work done than on

the occasion of each such payment the President will be at liberty to make a recovery

from the Contractor's bill for such payment by deducting therefrom the value of the

said materials then actually used in the construction and in respect of which recovery

has not been made previously, the value for this purpose being determined in respect

of each description of materials at the rates at which the amounts of the advances

made under these presents were calculated.

(7) That if the Contractor shall at any time make any default in the performance or

observance in any respect of any of the terms and provisions of the said agreement or

of these presents the total amount of the advance or advances that may still be owing

to the President shall immediately on the happening of such default be repayable by

the Contractor to the President together with interest thereon at twelve per cent per

annum from the date or respective dates of such advance or advances to the date of

repayment and with all costs charges, damages and expenses incurred by the President

in or for the recovery thereof or the enforcement of this security or otherwise by

reason of the default of the Contractor and the Contractor hereby covenants and

agrees with the President to repay and pay the same respectively to him accordingly.

(8) That the Contractor hereby charges all the said materials with the repayment to

the President of the said sum of Rupees …………………………………………and

any further sum or sums advanced as aforesaid and all costs charges, damages and

expenses payable under these presents PROVIDED ALWAYS and it is hereby agreed

and declared that notwithstanding anything in the said agreement and without

prejudice to the powers contained therein if and whenever the covenant for payment

and repayment herein before contained shall become enforceable and the money

owing shall not be paid in accordance therewith the President may at any time

thereafter adopt all or any of the following courses as he may deem best :-

(a) Sieze and utilise the said materials or any part thereof in the completion of the

said works on behalf of the Contractor in accordance with the provisions in

that behalf contained in the said agreement debiting the Contractor with the

actual cost of effecting such completion and the amount due in respect of

advances under these presents and crediting the Contractor with the value of

work done as if he had carried it out in accordance with the said agreement

and at the rates thereby provided. If the balance is against the Contractor he is

to pay same to the President on demand.

(b) Remove and sell by public auction the seized materials or any part thereof and

out of the moneys arising from the sale retain all the sums aforesaid repayable

or payable to the President under these presents and pay over the surplus (if

any) to the Contractor.

(c) Deduct all or any part of the moneys owing out of the security deposit or any

sum due to the Contractor under the said agreement.

(9) That except in the event of such default on the part of the Contractor as

aforesaid interest on the said advance shall not be payable.

(10) That in the event of any conflict between the provisions of these presents and

the said agreement the provisions of these presents shall prevail and in the event of

any dispute or difference arising over the construction or effect of these presents the

settlement of which has not been herein before expressly provided for the same shall

be referred to the Superintending Engineer …………………………….Circle whose

decision shall be final and the provision of the Indian Arbitration Act for the time

being in force shall apply to any such reference.

In witness whereof the said ……………………and ………………………by

the order and under the direction of the President have hereunto set their respective

hands the day and year first above written.

Signed, sealed and delivered by………………………..

the said contractor in the presence of

Signature ………………………

Witness Name ………………………… …………………………..

Address ……………………….

Signed by………………………..

by the order and direction of the President

in the presence of

Signature ………………………

Witness Name ………………………… …………………………..

Address ……………………….

FORM 32

PETTY WORKS REQUISITION AND ACCOUNT

(Referred to in paragraphs 10.2.4(h) , 10.5.1 and 10.6.1(b) of the CPWA Code

and paragraph 108 of the CPWD Code)

(To be used for works and repairs, not likely to cost more than Rs.5000)

Requisition on the divisional officer, …………………………… Division for ……….

………………………………………………………………………………………….

PART I – REQUISITION

The undersigned wishes to have the following petty works carried out with as

little delay as possible :-

Work to be indicated

Dated the …………………….. (Signature and designation of the Officer

By whom requisition is made)

PART II – REPORT OF P.W. SUBORDINATE AND ESTIMATED COST

(REPORT)

Rough estimate of probable cost

Description

of work Quantity Rate Unit Amount

Amount

recoverable

if any

Remarks

Rs. Rs.

Total

(Signature of P.W. Subordinate ) (Rank)

Date …………………..

Sanctioned

Divisional Officer

No. Date …………………..

Accepted

(Signature and designation of responsible

Civil or Military Officer)

Date …………………..

PART III – COMPLETION CERTIFICATE

Suspense Account Brief

particulars

Cash Book Voucher

or transfer entry

book item No.

Final Charges (To be operated when

necessary

Total

Cost

Total of the

month Uptodate total

Initials of

S.D.O

Initials of

Divisional

Accountant

Grand Total

The work was completed on ………………………. Checked and found correct Remarks of Divisional Officer

Passing excesses

Signature of Sub-Divisional Officer Divisional Accountant Divisional Officer

FORM 34 WORKS ABSTRACTS


Name of work :

Authority :

SUSPENSE ACCOUNTS FROM WHAT

SOURCE POSTED CONTRACTORS

Brief Particulars

Cash Book Voucher or Transfer Entry Book item No.

Final charges

Advance payment

*

Secured Advances

#

Other Transactions

@

Lab

oure

rs

$

Mat

eria

ls

$

Lan

d A

cquis

itio

ns

$

Contr

acto

r P

aym

ent

$

Total Cost

¶

1 2 3 4 5 6 7 8 9 10 11

Estimate No. Expenditure to the end of

. .

Rs.

. .

Rs.

. .

Rs. Rs. Rs. Rs. Rs. Rs. Rs.

Month’s

transactions

Stock

TOTAL OF MONTH TOTAL TO END OF

NOTE : -- Postings made in the sub-divisional office should be in black ink and correction made in the divisional office in red ink. * Entries in this column should be made from column 2 (a) Total of the Running Account

Bill. # In this column should be posted the amount shown against the total (E) of column (8) of the

Account of Secured Advances (Form 26-A) @ This column is intended for all miscellaneous debits and credits to contractors, awaiting

settlement. The debits will usually consist of: Advances other than Secured Advances, (2) Payments made (under proper authority) to

labourers and others on behalf of and by charge to the Account of contractors and (3) Issues of stock and other materials to contractors. These should be posted as plus entries from the vouchers of accounts as transactions take place. The credits will ordinarily be on account of amounts withheld, for future payment from running Accounts Bill for work done. Such credits as well as repayments of amounts withheld, and recoveries of debits (1), (2) and (3) above, appear in Running Accounts Bill as Entry (G) of Memorandum of Payments which should be posted in this column as a plus entry if minus or vice versa.

$ Unpaid amounts of muster rolls should be posted in this column as minus entries.

Subsequent payment of these arrears should be shown as plus. ¶ In the case of Running Account Bill for work done the figure in this column should agree with Entry (H) in the Memorandum of Payments. ** In this column should be posted the debits on account of advance payments made to the Land Acquisition Officer as plus entries. Subsequent credits on receipt of land award statements, vouchers as minus entries. The refund of advance of Land Acquisition is to be credited to the Suspense Head “Land Acquisition”.

FORM 34 – Contd. Reference to measurements

(A reference to any recorded measurements should be entered here)

DETAILS OF CONTRACTORS CLOSING BALANCES

Reference to Last Running Account Bill

Closing Balances Name of

Contractor Voucher No.

Date Advance Payment

Secured Advances

Other transactions

Explanation of

adjustment*

Rs. Rs. Rs.

Total

* The closing balance under the suspense head “Labourers” as arrived at overleaf has been compared with the connected record of unpaid wages for work and found correct. ¶ The work is still in progress. * As a rule, reasons for delay should be recorded if an item is not cleared within three months. ¶ If the work was completed during the month the fact should be stated with an explanation of the steps taken to close the accounts of the work.

Dated initials of Divisional Accountant

Remarks by Divisional Officer

The Divisional Officer will note here whether he has examined the work, counted materials or checked measurements and make any other remarks in respect of the execution of the work or the state of accounts as he may consider necessary.

Dated initials of Divisional Officer

FORM 35

REGISTER OF MATERIAL-AT-SITE ACCOUNTS

(Referred to in paragraphs 10.3.11, 10.3.12, 10.3.18, 10.5.7 and

10.5.8 of CPWA Code)

1. Section……………………. Estimated/Requirement …………………………….

2. Name of work…………………. Issue Rate ……………………………………

3. Name of article…………………………………

Sl. No. Date of

Receipts/issues

Received

from/

Issued to

Receipts Issues Balance Signature

of JE

Remarks

1 2 3 4 5 6 7 8

FORM 35—A

ACCOUNT OF MATERIAL ISSUED TO CONTRACTORS

(Referred to in paragraphs 10.3.4 and 10.3.8 of CPWA Code)

Division………………………

Sub-Division……………………

Name of work……………………

Description of materials

Total issues to the work

Dated initials of

Sub-Divisional

Officer

Dated

initials of

Divisional

Accountant

in token of

check

Unit

Estimate

1 2 3 4 5 6 7

Balance B/F to end of

March

April, 20……..

Progressive

Sub-Divisional Officer

Sub-Division……………

FORM 38

REGISTER SHOWING THE CLEARANCE OF THE SUSPENSE HEAD “MATERIALS”


Division………………………………………. Name of work……………………….

Sub-Division……………………………………

Part-I Statement showing the Quantities and Value of materials used in Construction *

Sl.

No.

Name

of

work

Quantity

Executed

Description

of material

Cement Steel Total

Value

1 2 3 4 5 6 7 8 9 10 11 12 13 14

Rs.

Unit

Rate

Quantity/

Value

* Total used in construction.

The quantity used in construction should be calculated on the basis of quantities of work executed. Such authorized formulae being adopted

for the purpose as may be in use locally.

PART-II STATEMENT SHOWING THE ADJUSTMENT OF SURPLUSES/DEFICITS

Sl.

No.

Name

of

work

Quantity

Executed

Quantity

Executed

Description

of material

Cement Steel Total

Value

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15

1. Quantities issued as

per Material Register

Rs.

2. Quantities used as

per Part I of this

Register

3. Difference

(+) Excess Issue

(--) Less Issue

4. Explanation of

differences

Certified that the quantities of the various items shown in the above statement have been worked out as accurately as possible on the

basis of the quantities of work actually done.

Sub-Divisional Officer

Executive Engineer

Division…………………..

Orders of the Divisional Officer

PART – III STATEMENT SHOWING THE DISPOSAL OF MATERIALS REMAINING UNSED AS PER MATERIAL AT SITE ACCOUNTS

Description

Total value to be adjusted

Quantity

If debited to other accounts

How disposed

of (With

reference to

authority)

Value

TOTAL If debited to

sub-heads of

this work Amount

Month of

Adjustment

Head of

Account to be

debited

Divisional

Accountant’s

dated initial

TOTAL

Signature of S.D.O.

FORM 39

WORK’S SLIP

(Referred to in paragraph 10.6.3of CPWA Code and paragraphs 36 of the CPWD Code)

As per estimate

As executed

Probable cost of work remaining to

be done and value of work already

done but not brought to account

Sub-Heads Unit

Quantity

Rate

Cost

Quantity

Rate

Actual cost

to date

Approximate

Quantity

Rate

Probable

cost

Explanations

of deviations

excesses etc.

1 2 3 4 5 6 7 8 9 10 11 12


TOTAL ESTIMATE

Total charges

against final heads

Probable further expenditure - A

Contd.

As per estimate

As executed

Probable cost of work remaining

to be done and value of work

already done but not brought to

account

Sub-Heads Unit

Quantity

Rate

Cost

Quantity

Rate

Actual

cost to

date

Approximate

Quantity

Rate

Probable

cost

Explanations

of deviations

excesses etc.

1 2 3 4 5 6 7 8 9 10 11 12


Add – Suspense Accounts :

“Materials”

“Contractors – Advance payments”

“Contractors – Secured Advances:

Contractors – Other Transactions”

“Labourers”

Total Booked outlay to date”

Probable further expenditure per entry ‘A’ above”

TOTAL

Deduct – Suspense accounts recoverable

Ultimate anticipated expenditure on the work

Remarks

Work commenced in…………………………………………Present state of progress in general terms.

Divisional Accountant Divisional Officer

Date………………………………….. Date …………………

FORM 40

REGISTER OF WORKS


Name of Work …………………… Authority ………… Appropriation for the year ……………… Folio No………………..

Contin-

gencies Materials Labourers

Advance

Payments

Other

Transactions

Land

Acquisitions Months etc.

Final

Charges Amount Amount Amount Amount Amount Amount

Total

Cost

Dated initials of

Divisional Officer to

transactions of the

month

1 2 3 4 5 6 7 8 9 10

Expenditure of

previous year

brought forward

(if any)

April

May

And so on

March

March

Supplementary

Total

FORM 42

REGISTER OF MANUFACTURE

(Referred to in paragraph12.1.3 of CPWA Code)

Name of Manufacture………………………… Site…………………….. Season…………………………..

Authority………………………………. Appropriation for the year Rs. ……………….. Folio No………………………..

OPERATION OUTTURN

TOTAL

Months

Etc.

Qu

anti

ty

Am

ou

nt

Qu

anti

ty

Am

ou

nt

Qu

anti

ty

Am

ou

nt

Qu

anti

ty

Am

ou

nt

Qu

anti

ty

Am

ou

nt

Qu

anti

ty

Am

ou

nt

Qu

anti

ty

Am

ou

nt

To

tal

Co

st

Qu

anti

ty

Am

ou

nt

Qu

anti

ty

Am

ou

nt

Qu

anti

ty

Am

ou

nt

AM

OU

NT

Balance at

debit or

credit of

Manu-

facture

Dated initials

of Divisional

Officer against

transaction of

the month

Estimate No.

Brought forward from

previous year

April ………………

Total………

Rate……….

May ……………..

Total………

Rate……….

June ……………..

Total………

Rate……….

July ………………

Total………

Rate……….

OPERATION OUTTURN

TOTAL

Months

Etc.

Qu

anti

ty

Am

ou

nt

Qu

anti

ty

Am

ou

nt

Qu

anti

ty

Am

ou

nt

Qu

anti

ty

Am

ou

nt

Qu

anti

ty

Am

ou

nt

Qu

anti

ty

Am

ou

nt

Qu

anti

ty

Am

ou

nt

To

tal

Co

st

Qu

anti

ty

Am

ou

nt

Qu

anti

ty

Am

ou

nt

Qu

anti

ty

Am

ou

nt

AM

OU

NT

Balance at

debit or

credit of

Manu-

facture

Dated initials

of Divisional

Officer against

transaction of

the month

August ……………

Total………

Rate……….

September ………..

Total………

Rate……….

October ………

Total………

Rate……….

November ………….

Total………

Rate……….

December …………

Total………

Rate……….

January …………

Total………

Rate……….

February ……………

Total………

Rate……….

March

Total………

Rate……….

Supplementary

Accounts……………

Total………

Rate……….

FORM 43

(P.W.A. 14)

CONTRACTOR’S LEDGER


Name of Contractor ……………………………………………

Particulars of Bill or voucher

Net transactions detailed by Suspense

Heads

GROSS

TRANSACTION

Date No.

Serial No.

if a running

Account

Bill

“Advance

Payments”

+ = Debits

- = Credits

“Secured

Advances”

+ = Debits

- = Credits

“Other

Transactions”

+ = Debits

- = Credits

¶ Name of work

of Account (in

red ink) and

particulars of

transaction Debits Credits

Total value

of work or

Supplies

Remarks

1

2 3 * 4D ** 5E * 6G 7 * 8H * 9F * 10A 11

Details of Balance

Signature/Thumb Impression of Contractor Signature of Divisional Officer

* These letters indicate in respect of each Running Account bill the corresponding entries in Form 26, 26-A, 27-A or 27-B

** This corresponds to entry in Form 26-A.

¶ If there are several contracts in connection with a work or account, the transactions relating to each should be distinguished preferably by

quoting the number and date of agreement or work order.

FORM 43 A

ACCOUNT RELATING TO ISSUE OF MATERIAL DIRECT TO WORK


Particulars of Bill or

Voucher/Indent

Net Transactions detailed by

Suspense Heads Gross Transactions

Date No.

Serial

number if a

Running

Account Bill

Material Labour Land

Acquisition

Name of the Work

or Account and

Particulars of the

Transactions Debit Credit

Total value

of Work

Done

Remarks

1 2 3 4 5 6 7 8 9 10 11

FORM 44

DETAILED COMPLETION REPORT

(Referred to in paragraph 10.6.11 of the CPWA Code and paragraphs 104, 106 and 107 of

the Central Public Works Department Code)

Division ____________________

Name of work________________

Amount of estimate Rs.

Expenditure Rs.

Excess Rs.

Percentage of excess Rs.

Date of commencement______________________

Date of completion_________________________

Explanation of Excesses

(To be printed on reverse)

Name of Work ……………………………………………………………

Major Head ………………………………………………………………

Minor Head ………………………………………………………………

Detailed head of classification …………………………………………..

Reference to last schedule docket submitted……… No. …… for the month of ….… ..

Authority ……………………………………

As Estimated As Executed Differences * Sub-

heads

of

esti-

mate

Qua-

ntity Rate Amount

Qua-

ntity Rate Amount

Qua-

ntity Rate Amount

Reference

to

paragraphs

overleaf

explaining

excess


Total

Rs.

Rs.

Rs.

* Excess to be entered in red ink ; Savings in black ink.

Dated ……………………… Divisional Officer

N.B. – In the case of original works special repairs, if any, considerable deviations

from the sanctioned design have occurred, the report, the specification, drawings and

details of measurements of the work actually done in the same form as the estimate

should accompany the Completion Report, vide paragraphs 104, 106 and 107 of the

Central Public Works Department Code.

FORM 45

COMPLETION STATEMENT OF WORK AND REPAIRS*

(Referred to in paragraph 10.6.11 of CPWA Code and paragraphs104,106 and 107 of the

CPWD Code)

Completion Statement of works and Repairs completed during the month of

the outlay on which has not been recorded by sub-head and actual expenditure on

which is in excess of the sanctioned estimate by an amount greater than that which the

Divisional officer is empowered to pass.

Sanction

Item

No.

Names of works

grouped under

major, minor and

detailed heads of

classification.

Authority

No.

Date

Amount

of

estimate

Expended *Excess *Percentage

of excess Remarks

Rs.

Rs.

Rs.

* In cases in which the Completion Statement is utilized instead of a revised estimate

under paragraph 104 of the Central Public Works Department Code sufficient details

must be given if the excess is more than 5 per cent.

Divisional Officer

_________________________________Division

FORM 46

(P.W.A.9)

REGISTER OF REVENUE REALISED

(Referred to in paragraphs 9.5.1, 9.5.4 AND 22.4.4 of CPWA Code)

¶ Major Head………………………. @ Name of system………………. Recoveries of Expenditure

Refer-

ence to

voucher

No.

Item

No. Particulars

*

Water

Rates

*

Owners

Rates

*

Water

supply of

Towns

*

Sales

of

Water

*

Planta-

tions

*

Other

canal

produce

*

Water

Power

*

Navi-

gation

*

Licence

Fees

*

Fines

Establ-

ishment

Recove-

ries

Tools

&

Plants

Reco-

veries

Other

recov-

eries

*

Miscella-

neous

Total

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15

Amount

brought

forward

from last

month…...

Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs.

Deduct

Refunds

Net Transa-

ction of the

month…..

Rs. Rs.

Total for

the

month…...

Total up-to-

date carried

over to the

following

month…...

This form is also used for maintaining the detailed accounts of (1) Refunds of Revenue and (2) Receipt and Recoveries on Capital Accounts.

¶ When a Major Head is divided into parts, a separate Register of Revenue should be kept for each part. Receipts pertaining to (a) Military

Engineer Service Works, (b) Indian Air Force Works, (c) Postal Departmental Works, (d) Telecommunication Departmental Works and

(e) Archeological Works referred to in paragraph 22.2.6 should be posted in separate registers/folio for each.

* These columns are intended for the minor heads (and detailed heads, if any) subordinate to the major head concerned.

@ To be used in respect of projects for which capital and revenue accounts are kept.

FORM 46 A

SCHEDULE OF (I) REVENUE REALISED (II) REFUNDS OF REVENUE

(III) RECEIPTS & RECOVERIES ON CAPITAL ACCOUNT


Division …………………………………….. Name of System ………………………………..

Major Head ………………………………….

Minor Heads (and detailed Heads) Recoveries of Expenditure

Establis-

hment

Tools &

Plant Other

Miscell-

aneous Total

Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs.

1. Amount brought forward from last month

2. Amount pertaining to this month

3. Total to end of the month

4. Deduct refunds

5. Net up-to-date carried over to the following

month


FORM 48

STATEMENT OF LICENCE FEE RECOVERABLE IN CASH OR BY

DEDUCTION FROM PAY BILLS


Name of Division______________ Name of Canal etc._____________

Major Head to be credited_________________

TO BE FILLED IN BY THE

DRAWING AND

DISBURSING OFFICER

Reg

iste

r N

o. of

Buil

din

g

Name of

Building

Name, rank and

office of

occupant, with

rates of his pay

and allowances,

as known to the

Divisional

Officer

_____20

Am

ount

due

to e

nd o

f __

___ 2

0

Amount

recovered

during

______20

Remarks with date

and other

particulars of

changes in the

rates of

emoluments

shown n column 3

1

2 3 4 5 6

Rs. Rs.

Forwarded to the ____________________(Drawing and Disbursing Officer)

with reference to Rule 72 of C.G.A. (R&P) Rules, 1983.

Dated :_____________________ Divisional Officer

Completed and returned to the Officer in charge____________Division.

Certified that the pay and allowances of the tenants named herein remained

unchanged during the month, and that no arrears of emoluments were paid to them

during the previous month except as indicated in Column 6.

Dated:__________________________ Drawing and Disbursing Officer

FORM 49

REGISTER OF LICENCE FEE OF BUILDINGS AND LANDS

(Referred to in paragraphs 9.3.5, 9.3.6 and 9.5.5 to 9.5.7 of CPWA Code)

By whom occupied Standard Rent

(In red ink)

April 20 May 20 June 20

Reg

iste

red

nu

mb

er o

f B

uil

din

g o

r L

and

Particu-

lars of

property

(include-

ing Class

and

name in

case of

build-

ings)

Name,

rank

and

Office

Pay and

allowan

ces

Authority Rate Arrears

from

last

year

Asses-

ments

*Reali-

sations

Bal-

ances

Assesments *Realisations Balances Assesments *Realisations Balances


TOTAL

Dated initials of the Divisional Accountant

Dated initials of the Divisional Officer

* The entry made in this column under each month should be made in black ink and underneath it be noted in ink of another colour, amount realized

during the year upto date.

FORM 49-- Contd

Abstract of Total Realisation

April 20

May 20 June 20

Recoveries how effected Rent of

Buildings

Other

Rents

Total

Rent of

Buildings

Other

Rents

Total

Rent of

Buildings

Other

Rents

Total

*C

*A

*T

Cash realised in the division

Recoveries in the Defence,

Post & Telegraph and Railway

Account circles adjusted in the

Divisional Accounts

Recoveries under the

Accounts circles referred to in

Paragraph 9.3.5

TOTAL

* If there be any items of minus realizations (Note below) paragraph 9.5.7) during a month, the figures to be entered against “C”, “A” and “T” should

be divided into 2 items each i.e. (1) Gross and (2) Deduct Refunds, so as to facilitate the posting of the Register of Refunds of Revenue (paragraphs

9.5.1 and 9.5.2).

FORM 49-- Contd

REGISTER OF LICENCE FEE OF BUILDINGS AND LANDS

(Referred to in paragraphs 9.3.5, 9.3.6 and 9.5.5 to 9.5.7 of CPWA Code)

July 20

August 20

March 20

Supplementary

Assesments Realisations* Balances Assesments Realisations* Balances

Ass

esm

ents

Rea

lisa

tio

ns*

Bal

ance

s

Ass

esm

ents

Rea

lisa

tio

ns*

Bal

ance

s

Ass

esm

ents

Rea

lisa

tio

ns*

Bal

ance

s

Remarks

Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs.

ABSTRACT OF TOTAL REALISATION

Rent of

Buildings

Other

Rents

Total Rent of

Buildings

Other

Rents

Total Rent of

Buildings

Other

Rents

Total Rent of

Buildings

Other

Rents

Total Rent of

Buildings

Other

Rents

Total

* The entry made in this column under each month should be made in black ink and underneath it be noted, in ink of another colour realised during the year upto date.

FORM 51

SCHEDULE OF MONTHLY RECONCILIATION WITH

……..…………..BRANCH OF ……………………….BANK

FOR THE MONTH ……………………..


Part – I Cash Remitted and acknowledged

Bank

Rs.

1. Opening balance

brought over as per

line 5 of last

month’s memo

2. Cash etc. remitted

during the month

3. TOTAL

4. Amounts

acknowledged by

Bank as per

monthly statement

(Receipt Scrolls)

5. Difference

(line 3 minus 4) as

explained below.

Closing Balance

Analysis of the closing balance as per line 5

DETAILS OF CLOSING BALANCE (PART – I)

Date on which

remitted in to

the Bank

No. and date of

the challan

Amount

Reasons for

the outstanding

balance

1 2 3 4

Rs.

FORM 51 – Contd

PART – II – CHEQUES ISSUED AND PAID

Bank

Rs.

1. Opening balance

brought over as per

line 5 of previous

month’s memo

2. Cheques issued

during the month

3. TOTAL

4. Cheques cashed as

per bank’s Payment

Scroll.

5. Difference (line 3

minus 4) as detailed

below

Closing Balance

Details of Closing Balance (Part – II)

PARTICULARS

OF CHEQUES

Amount PARTICULARS OF

CHEQUES Amount

PARTICULARS

OF CHEQUES Amount

No. Date No. Date No. Date

Uncashed

Cheque

Rs.

Total

Uncashed

Cheque

Deduct—

Total of

cashed

cheques as

per last

column

Rs. Rs.

Net

difference

TOTAL


Note : The amount of Banking cash Tax Transaction (BCTT) shown in the payment

scroll will be accounted for by the Pay & Accounts Officer of the Division to the

Head of Account to which the salary and Allowances are debited. Devisional oficer

will show it as difference due to BCTT by making a Note in Part II of this Form.

FORM 52

REGISTER OF CHEQUE/RECEIPT BOOOKS

(Referred to in paragraphs 6.7.1 to 6.7.3 23.1.3 of the CPWA Code)

No. of Book Designation of

officer using it

Date of first

entry in the

Cash Book

Date of

last entry

in the Cash

Book

Date of

receipt of

counterfoils

of the books

Dated initials of the


in token of examination

Date of return of Sub-

Divisional receipt books

(whereever necessary vide

Note below paragraph

23.2.2)

1 2 3 4 5 6 7

Divisional Officer/Divisional Accountant

FORM 53

(P.W.D. 7)

TRANSFER ENTRY ORDERS


No._____ Dated______________

Particulars of the transactions :--

Reason for transfer

To be credited to Rs.

To be debited to Rs.

Initials of the Officer initiating

the Transfer Entry

Date :_____________

FORM 53

(P.W.D. 7)

TRANSFER ENTRY ORDERS


No.______________ Dated :________________

Adjusted in the account for _______________________

Vide Transfer Entry Book, item No. __________________

Debits

Credits Particulars

of the

transaction

with the

reasons for

the

proposed

adjustment

Name of

work or

head of

account

Amount Name of

work or

head of

account

Amount

Rs. Rs.

Countersigned

Divisional Divisional Officer Officer initiating

Accountant the Transfer Entry

Date Date

A Transfer entry should set forth such explanation of the correction or

adjustment proposed to be made as would establish clearly the

correctness and necessity of the entry. In cases of corrections involving

a reduction in the charges against the estimate of a work, it is essential

not only that full particulars of the vouchers and accounts in which the

erroneous charges originally appeared are specified but also that the

circumstances in which the charges were allocated wrongly under the

estimate for the work are set forth clearly. It is not sufficient to state

that the charges were erroneously classified previously.


Audited

Accountant JAO Pay & Accounts

AAO Officer

FORM 53-A

OMNIBUS TRANSFER ENTRY ORDER OF STORES RECEIVED DURING_________


Dr. _____________ Rs. Sundries To purchases Cr.___________ Rs.

Debit

Payment during the

month Sl.

No.

M.B.

No. &

Page

No. &

date of

indent

Name of

supplier

Particulars

of supply

(Name of

articles,

quantities

and rates)

Schedule

Docket

No.

Name of work

(with

classification)

Amount

Rs.

Voucher

No.

Amount

Rs.

Authority

for

purchase

where

necessary

1 2 3 4 5 6 7 8 9 10 11

ABSTRACT

Executive Engineer

______________Division


Audited

Accountant JAO/AAO Pay & Accounts Officer

FORM 54

TRANSFER ENTRY NUMBER BOOK

(Referred to in paragraph 8.1.10 of the CPWA Code)

For the month of ……………………..20 .

Debit Credit

Date Item

No

* Particulars

of each

Transaction

Head of

Account

(with

name of

work)

Amount

Head of

Account

(with

name of

work)

Amount

Dated

initials of

Divisional

Accountant

1 2 3 4 5 6 7 8

Rs. Rs.

Total

Total

* Authority should be quoted in all cases e.g. No. and date of T.E. order or of Advice and

Acceptance of Transfer. In cases falling under Note 1 below paragraph 8.19 of the code it will

be suffice if Divisional Officer initials the entry in this column.

Dated initials of Divisional Accountant Dated initials of Divisional Officer

FORM 57

REGISTER OF TRANSFERS AWAITED


FOR THE YEAR___________20________

REFERENCE TO

ADJUSTMENT

Reference to

correspondence,

etc.

Particulars

Name of

work or

head of

account

Estimated

Amount

Probable

date of

adjustment

Dated

initials of

Divisional

Accountant Month in

which

adjusted

Amount

adjusted

Dated

initials of

Divisional

Accountant

REMARKS

1 2 3 *4 5 6 7 8 9 10

* Sums credited to the Division should be entered in column as minus figures.

FORM 58

REGISTER OF SANCTIONS TO FIXED CHARGES


Name of work or Account__________________

AMOUNTS PAID FOR EACH MONTH Sanctioned Scale

**MONTH **April 20….. **May 20….. ** June 20……

Reference to

sanction, with

period for

which the

sanction has

been accorded

Name of

Appoint-

ment

Rate No. Amount

Per

mensum

Reference

to

voucher

Amount

Reference

to

voucher

Amount

Reference

to voucher

Amount

And

so

on

Rs. Rs. Rs.

* Each entry of sanction should be initialed and dated by Divisional Accountant.

** Name of the month for which wages have been earned.

Entries should be made briefly e.g. voucher 24 for July will be entered as 24-7.

Amount paid should be entered in black ink and unpaid amounts or fines in red ink, the

entries for fines being distinguished by the letter ‘F’. Subsequent payments of unpaid

amounts should be entered underneath in black ink, it being seen that they do no

exceed the amounts available as entered in red ink. Claims for arrears not included in

the original claims for the month concerned should ordinarily not be admitted without

full explanation of the circumstances under which they were omitted.

One or more pages should be set apart for each work or account.

FORM 59

REGISTER OF MISCELLANEOUS SANCTIONS


NOTE OF EXPENDITURE INCURRED

AGAINST EACH SANCTION

Item No.

No., date

and

authority

Substance

of order

Amount of

sanction

Dated

initials of

Divisional

Accountant No. of

Vouchers

Month Amount

Dated

initials of

Divisional

Accountant

Remarks

Rs. Rs.

FORM 60

REGISTER OF DIVISIONAL ACCOUNTANTS OBJECTIONS

(M.S.O. (T) 107—A)


Item No.

# Brief

particulars of the

transaction or

order placed

under objection

by the Divisional

Accountant

Name of

objection

(Rules and

orders to be

quoted)

Amount

placed

under

objection

Dated

initials of

the

Divisional

Accountant

Divisional

Officer’s

replies (with

reason for

not admitting

the

objection)

Remarks by the

Inspecting Officer

1 2 3 4 5 6 7

Rs.

Note :- This Register will remain in the personal custody of the Divisional

Accountant except when submitted to the Divisional Officer under the

provisions of paragraphs 4.2.3.

# Objection relating to transactions and orders of subordinate officer which fall

within the powers of the Divisional Officer to sanction, or confirm should not be

entered in this register.

FORM 61

(P.W.A. 24)

SCHEDULE DOCKET


Name of work* or Schedule__________________________________________

# Classification of Charge _____________________Month___________20

No. of

cash

voucher

Amount Remarks

No. of

cash

voucher

Amount Remarks Particulars Amount Remarks

Rs.

Rs. Rs.

Brought forward

Cash Charges for

which voucher are not

required in P.A.O

Stock

@Transfer Entry

Debits—

T.E. No.

T.E. No.

T.E. No.

TOTAL

Deduct Refund—

Cash receipts—

@Transfer Entry

Credits

T.E. No.

T.E. No.

Total Refunds

Net charges of the

Month

Total Carried

forward

Divisional Accountant** Divisional Officer

* Full name of work as given in the estimate should be entered here in the case of

each work included in the Schedule of Works Expenditure Form 64 or in the

Schedule of Deposit work, Takavi Works or Debits to Stock, Form 65, 66 and 72.

In all other cases, the name of the Schedule should be given.

# Only such particulars need be entered as are necessary to avoid errors in the Posting

of charges in Schedule Dockets.

@ In the case of Transfer Entry debits the supporting vouchers, if exceeding Rs. 1000

each should also be attached, their particulars being quoted below each entry and

the amount of the petty vouchers, being specified in the column for remarks. In the

case of Transfer Entry Credits, a reference to the Schedule Docket in which the

corresponding debits are shown should be given in the same column.

** The form will not be accepted by the Pay and Accounts Officer in the absence

of initials of Divisional.


FORM 62

(P.W.A. 25)

SCHEDULE DOCKET FOR PERCENTAGE RECOVERIES


Month ____________________20___

PERCENTAGE RECOVERIES

Sl.

No.

Name of work

(i.e. full name as

given in the

estimate)

Works

Expenditure Establish-

ment

Tools

&

Plant

Accounts

and

Audit

Pensionary

Charges

TOTAL REMARKS

Rs.

Rs. Rs. Rs.

TOTAL


FORM 64

SCHEDULE OF WORKS EXPENDITURE


Division …………………….. Month …………………20…………..

Major Head, Remittance or other Accounts………………….

Allotment Sanctioned

Estimate Serial

No.

Minor and

detailed

heads of

classification

Schedule

docket No.

Name of work (i.e.

full name as given

in the estimate)

N.B.—

Administrative

approval and

Financial sanction

may be noted in

red ink, when a

work is entered for

the first time.

Total

charges

of the

month

Total

Progressive

expenditure

(Month in

which

expenditure

last

appeared)

Total

charges of

the Year

Excess Excess

REMARKS

Regarding action taken

to regularize the excess

and the approximate

amount of liability in the

case of works for which

technical estimates are

not yet sanctioned if this

work is completed

indicate the date of

completion.

Rs. Rs. Rs. Rs. Rs.

1. Normally, only those works should be included on which expenditure has been incurred during the month. In the schedule

accompanying the monthly Accounts for September and March (Supplementary), however, all the works (including those relating to

works where there are no fresh transactions during the months) should be included.

2. In respect of minor works and repairs maintenance works for which there is a lump sum allotment, column 8 may be filled in only in

the comprehensive schedule accompanying the monthly Accounts for Sepember. and March (Supplementary).

3. In columns 8 and 9 the reference to the communication intimating the amount of allotment sanctioned estimates should also be

quoted in the first month in which the expenditure appears or a revised sanction is issued.

4. The works relating to a particular project should be included at one place with the name of the project, as the heading.

5. The schedule for the months of June, September, December and March should include all works relating to National Highways and

Central Road Fund executed by the Division, irrespective of whether any expenditure has been incurred during the particular month

or not.

DIVISIONAL ACCOUNTANT DIVISIONAL OFFICER

12

34

56

78

910

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

29

30

31

32

33

34

35

36

37

38

39

40

41

42

43

44

45

46

47

48

49

50

Transportation allowance

Dearness allowance

House Rent Allowance

City compensatory allowance

Conveyane allowance

Dearness pay

Pay of Estt.

Personal pay (for small family norm)

Special Pay (Dep.Duty allow/central dep.allow.)

S.No.

Voucher No.

Bill No.

Pay of Officers

SC

HE

DU

LE

OF

ES

TA

BIS

HM

EN

T E

XP

EN

DIT

UR

E(P

ara

gra

ph 2

2.4

.4 a

nd 2

2.4

.15 o

f C.P

.W.A

. Code re

fers

)

MA

JO

R H

EA

D O

F A

CC

OU

NT

:2059-P

UB

LIC

WO

RK

S 0

01-D

IRC

TIO

N A

ND

AD

MIIS

TR

AT

ION

SA

LA

RY

Children Education Allowance

Tuition fees

Medical charages

Leave Travel Concession

Honorarium

Hill compensatory allowance

Overtime allowance

Bonus (PIb/Ad-hoc)

Other compensatory allowance*

Total Salary

Domestic travel expenses

Foreign Travel expanses

Office expenses

Wages

Payment for professional and Social services

Rents,Rates and Taxes

Other Admnistrative expenses

Short term Advance i.e. Festival Advance etc.

0210-CGHS ontributionC

Other charges

Arrear of pay allowances

Total

Gross Total

Income tax

Cess on education

Surcharge

Subscription

Recovery of advance

MCA

OMCA

HBA

Net Payments

8011-CGEGIS

P.W.Deposits

Misc.recovery

Total Deducions

FORM 65

(P.W.A. 33)

SCHEDULE OF DEPOSIT WORKS

(Referred to in paragraphs 16.2.2 to 16.2.4; 22.4.4 to 22.4.7)

Division___________

Part-I—Account of Deposit works affected during the month of ___________20___

Deposits Expenditure Expenditure, if any charged to

Miscellaneous P.W. Advances

Sl. No.

Detailed

classification

of estimate

Name of the

work with

name of

depositor*

To end of

previous

month

During

month

Total up-to-

date

Schedule

Docket No.

Total

charges of

the month

Total up-to-

date Up-to-date

During the

month

Remarks

If the work

is completed

say so

1 2 3 4 5 6 7 8 9 10 11 12

Rs. Rs. Rs. Rs. Rs. Rs. Rs. Net

chargeable

during the

month to

P.W.

Deposits.

B

¶ C * D (=B-C)

Total for accounts affected by the month’s

transactions.

Add Total for accounts not affected by the

month’s transactions as per part II

*

A

K

F

Deduct Up-to-date total of accounts closing

during the month as per items

Grand Total

§ E

J Net up-to-date” totals of accounts remaining

open at the close of the month.

G H ± L

(=F-G) (=K-H)

* The amount as per entries A and D should be entered in columns 6 and 8 i.e. “Credits during month” and “Debits during month” of the Schedule of Deposits, Form 79.

¶ The amount as per entry C should by a transfer entry, be charged in lumpsum to Miscellaneous P.W. Advances.

§The amount as per entry E should agree with entry J of last month’s schedule.

The amount as per entry L should agree with the closing balance of Deposits for work to be done as per column 9 of the Schedule of Deposits Form 79.

Part II – Account of Deposit Works not affected during the month of ______________20__

Serial

No.

Name of work,

with name of

depositor

Total

deposits

up-to-

date

Total

expenditure

up-to-date

Expenditure

debited to

Miscella-

neous P.W.

Advances

up-to-date

Month in

which

work was

completed

Step taken to

adjust

(i) unexpended

balances of

completed works

and

(2) expenditure

debited to

Miscellaneous

Works Advances.

1 2 3 4 5 6 7

Rs. Rs. Rs.

Total

transferred to

Part -I

_______________________


FORM 66

(P.W.A. 36)

Month_____________20

SCHEDULE OF TAKAVI WORKS

Division_______________________ (Referred to in paragraphs 16.4.2 to 16.4.4, 22.4.4 to 22.4.7)

Part I Accounts of Works affected by the month’s transactions

EXPENDITURE REALISATION

Serial

No.

*Name of work, with the name and address of

the cultivator responsible for it

Schedule

Docket

No.

Total Charges

of the month

Total up-to-

date

To end of

previous

month

**During

the month

Total up-to-

date

Remarks. If the

work is

completed, say

so

1 2 3 4 5 6 7 8 9

Rs. Rs. Rs. Rs. Rs.

Closing

Balance

E (=C-D)

Total for Accounts affected by the month’s transactions

Add – Total for Accounts not affected by the month’s

transactions, as per Part II

GRAND TOTAL

C

A#

ABSTRACT

Opening Balance______________

Plus Expenditure during the month______

Minus Realisation______________

Closing Balance (Vide Entry E)

Rs.

Deduct – Upto date totals of accounts

closing during the month as per item

Net “up-to-date” totals of accounts

remaining open at the close of the

month

* When work is included for the first time in the schedule the sanction should be entered in red ink in column 2.

* *If the recovery is made otherwise than in cash, suitable explanation should be recorded in column for remarks. Repayments of realizations should

be entered in column 7 as minus figures.

# The total realizations to end of previous month as per entry A should agree with the entry B in column 8 of last month’s schedule.

FORM 66 Contd.

Part II -- Accounts of Works not affected by the month’s transactions

Serial

No.

Name of work

with the name

and address of

the cultivator

responsible for

it

Total

expenditure

up to date

Total

realisations

upto date

Month in

which work

was completed

Steps taken

specially for

adjustments

of the

outstanding

balances of

completed

work.

Rs. Rs.

Total

transferred to

Part-I


FORM 67

Suspense Head________________

(P.W.A. 17)

Deposit_________________

SUSPENSE

REGISTER

DEPOSIT

______________

PURCHASE

Class__________________

(Referred to in paragraphs 13.2.6, 13.3.5, 13.4.7 and 22.4.4)


April 20____

Debits

Credits Item

No.

*Month

from

which

transaction

dates

(Particulars of items

with authority

where necessary)

Opening

balance

of the

year

Credits

¶

Debits

¶¶

Closing

balance

And so

on for

the

other

months

of the

year

How

adjusted (and

other

remarks

where

necessary)

1 2 3 4 5 6 7 8 9

Rs.

Rs. Rs. Rs.

TOTAL

* To be indicated thus :- for December 1992 and for January 1993 and so on.

¶ Score out “Credits” in the case of Miscellaneous Works Advances and stock and “Debits” in the

case of MPSSA and PW Deposits.

¶¶ Score out “Debits” in the case of Miscellaneous Works Advances and stock, and “Credits” in

the case of MPSSA and P.W. Deposits.

** To be indicated thus : A “B” Adjusted by transfer entry, “C” converted

into interest – bearing security and so on additional letters being entered with explanation at foot.

12

92

1

93

Paid in cash

Or Recovered in cash

FORM 69

ABSTRACT ACCOUNT OF CREIDTS, DEBITS AND BALANCES OF

THE MATERIAL PURCHASE SETTLEMENT SUSPENSE ACCOUNT

(Referred to in paragraphs 22.4.15 and 13.2.7 of the CPWA Code)

Month ………………………..

Division ……………………..

Details of Credits Opening

Balance

Credit

during the

month

Total

(Col 2 + 3)

Details of Minus

credit during the

month

Closing Balance

(Col. 4 – 5) * Remarks

1 2 3 4 5 6 7

8658 – Suspense Account Civil

129 – MPSSA

1. Payment of purchase through DGS&D

(a) Purchase pending payment

/adjustment

(b) Payment for purchase through

DGS&D

2. Payment of Direct purchase of store by

division

Purchase pending payment /adjustment

(i) Central Store Division

(ii) Other Division

(iii) Local Purchase


* Here the cheque no and amount through which settlement are effected should be indicated

FORM 70

SCHEDULE OF MISCELLANEOUS WORKS ADVANCES


Part I – EXTRACT FROM THE SUSPENSE REGISTER FORM CPWA 67

Division___________

Month _____________20_____

Item No.

as per

Register

Month

from

which the

transaction

dates

Authority

Reference

to month

in which

the item

was last

affected

Particulars

of items to

be

grouped

by classes

of Misc.

Works

Advances

referred to

in

paragraph

19.4.1

Opening

Balance

Debits

during

the

month

Total

(Columns

6+7)

Credits

during

the

month

Closing

Balance

(Columns

8—9)

* How

adjusted

Remarks with

explanation as to steps

taken to effect

adjustment of

outstanding items (In

respect of credits

during the month here

enter reference to

schedule docket in

which the

corresponding debit

appears or if it was a

Cash Receipt say, so)

1 2 3 4 5 6 7 8 9 10 11 12

Rs. Rs. Rs. Rs. Rs.

I -- Sales on Credit III – Losses, retrenchments, errors, etc.

II -- Expenditure incurred on deposit work in excess of deposit received. IV. -- Other items

* Column A recovered in Cash ‘B’ adjusted by Book Transfer. The letter ‘A’ and ‘B’ should be entered in this column.

## PART II – (ABSTRACT ACCOUNT OF DEBITS, CREDITS AND BALANCES)

Class of Misc. Works

Advances

Opening Balance Debits during the

month

(Columns 2+3) Credits during the

month

Closing Balance

(Columns 4—5)

Rs. Rs. Rs. Rs. Rs.

I. Sales on Credit

II. Expenditure incurred on deposit works in excess of deposit received

III. Losses, retrenchments, errors, etc.

IV. Other items

TOTAL


## Part II should give the figures covering both affected and un-affected items.

FORM 72

(P.W.A. 28)

SCHEDULE OF DEBITS TO STOCK


Item

No.

Sch

edule

dock

et *Name of Manufacture or other item of

expenditure (as given in the estimate)

N.B. – Sanction to be noted in red ink when a

work or item is entered for the first time

Total

transactions

of the

month

Total up to

date

If the work

is

completed,

say so,

(Amount of

estimate to

be filled in

office copy

only)

1 2 3 4 5 6

Manufacture

Manufacture of . . . . . . . . . . . .

Operation . . . . . . . . . . . .

Outturn . . . . . . . . . . . .

Rs. Rs.

Total Manufacture Operation

Total Manufacture Outturn

Land, Kilns, etc

Total Land, Kilns etc.

HANDLING AND OTHER INCIDENTAL CHARGES

TOTAL HANDLING AND OTHER INCIDENTAL

CHARGES

Other Sub-Heads

TOTAL OTHER SUB-HEADS …………..

GRAND TOTAL


* Only those works or item should be entered on which there has been any transaction during

the month and the “operation” and “outturn” transactions of each manufacture should be

shown in two separate lines. In March, all items under the groups “Manufacture” and “Land

Kilns, etc.,” the accounts of which are still open, should invariably be shown.

FORM 73

(P.W.A. 29)

STOCK ACCOUNT *


Month __________________20

PART I – CLASSIFIED ACCOUNT OF RECEIPTS, ISSUES AND BALANCES

Item

No. Sub-Heads Balance Receipts Total Issues Balance

Sanctioned

Reserve Remarks

1.

2.

3.

4.

@ Manufacture

Land, Kilns etc.

Handling and

other incidental

charges

Other Sub-Heads

Rs.

Rs. Rs. Rs. Rs.

5.

TOTAL

¶ Certified that entries in lines 1, 2, 3 and 5 of this account agree with the corresponding

entries in the suspense Register (Stock)

Divisional Accountant DIVISIONAL OFFICER

PART II – DETAILED ACCOUNT OF ISSUES

Schedule

Docket

No.

Amount

Schedule

Docket

No.

Amount

Schedule

Docket

No.

Amount Particulars Reference to

Schedule etc. Amount

Rs. Rs. Rs. Line I (Part I)—

Manufacture

Credits for outturn

Line 2—Lead, Kilns

etc.

T.E. No.

T.E. No.

TOTAL

Line 3 Handling &

other incidental

charges

Line 4—other Sub-

Heads

Issues to works etc.

± Issues to

contingencies

Cash Credits to stock

Sale Account

Sale Account

TOTAL

Line 5

72

S.D. No.

S.D. No.

Previous

column

Consolidated

contingent

Bill

20

20

Total Issues

Rs.

Divisional Accountant * For details see Schedule of Debits to Stock, Form 72.

± To be used only when contingent charges are not drawn by bills presented direct at treasuries.

¶ If the balances includes the value of any stores in transit within the division, the certificate should be

amplified to state the value of such stores and the steps taken to adjust it.

@ If the closing balance of “Manufacture” includes any items which are not chargeable against the

Reserved limit, they should be detailed in the column for remarks.

FORM 74

(P.W.A. 74)

CLASSIFIED ABSTRACT OF EXPENDITURE


Name of Division………………………….. Month…………………..

Head of Account Expenditure upto

the previous

month

Expenditure during

the month

Progressive

expenditure

during the year

Remarks

1 2 3 4 5

Note :- (The Major/Minor

/Sub/Detailed/Object

Heads may be opened as

required)

Major/Sub-Major Heads

2059

2216

2701

2702

and so on

4059

4026

and so on

(as are required in day to

day work)

FORM 76

(P.W.A. 40)

DEBITS

SCHEDULE OF TO MISCELLANEOUS HEAD OF ACCOUNTS

CREDITS

(Referred to in paragraphs 16.3.2, 22.4.4 and 22.4.5 of CPWA Code)

Month______________20____

Item No. Head of Account Particulars Authority Amount *Remarks

1 2 3 4 5 6

Rs.

Total

* In the Schedule of Credits, items representing cash receipts should be so described

in this column, and against all other items should be given a reference to the Schedule

docket wherein the corresponding debit appears.


FORM 76—(A)

(Referred to in paragraphs 22.4.4 and 22.4.10 and 22.4.16 of CPWA Code)

Division…………………………. Month…………………

Item

No.

Particulars Name of

responding

Division

Opening

Balance

Debits

during

the

month

Total

(Col. 4&5)

Credits

during

the

month

Closing

Balance

(Col. 6—7)

Remarks

1 2 3 4 5 6 7 8 9

Rs. Rs. Rs. Rs. Rs.

Certified that the claims have been sent to the Divisions concerned.


……………….Division

FORM 76 B

STATEMENT SHOWING ITEMS UNDER CASH SETTLEMENT

SUSPENSE ACCOUNT UNSETTLED FOR MORE THAN 6 MONTHS


No. of items

and amount

involved

Breakup of Col.3

Sl.No.

Name of

Responding

Division No. Amount

Months from

which relates Amount

Action taken by

originating

Division to secure

settlement

1 2 3 4 5 6 7


FORM 77 (P.W.A. 39)

DEBIT

SCHEDULE TO REMITTANCES

CREDITS

(Referred to in paragraphs 22.4.4 and 22.4.5 of C.P.W.A. Code)

Division ………………………………… Month ……………………..20…………….

Authority

Responding items intimated by Pay and

Accounts Officer for Adjustment

Other items

Particulars of Responding items which

have been brought to account provisionally

Item No.

Name of division

(with name of

Department and

Government, if necessary)

*Particulars

@ Whether an original(O) or

Responding(R) item

No. & date of

intimation

Month & item No. of settlement

or exchange account

No. and date of

authority or acceptance

(if any)

No. and date of advice (if any)

Amount brought

to account

Amount Nature and objection quoting reference to the advice thereof sent separately

Remarks$

1 2 3 4 5 6 7 8 9 10 11 12

8782-Transfer between

Officers

¶(to be detailed)

Public Works Remittance

I,. Remittance into Bank II. Public Works Cheques

(Total only) 8658-Suspense (Civil)-

MPSSA

I-Purchase Pending

Adjustment/Payment

II-Payment for purchases

through DGS&D

Rs. Rs.

* Entries in this schedule should be grouped under the several headings #Transactions representing the cost of work done should not be entered severally, as the necessary details of works are given in the schedule of works expenditure concerned. @Column 4 should be filled in only in respect of transactions falling under the group “III—Other Remittances”. $In the schedule of credit, items representing cash receipts should be so described in this column and against all other items a reference to the Schedule Docket wherein the corresponding debit appears should be quoted.

¶Transactions representing the cost of work done should not be entered severally, as the necessary details of works are given in the Schedule of Works Expenditure concerned.

FORM 79

(P.W.A. 35)

SCHEDULE OF DEPOSITS

(Referred to in Paragraph 15.5.3)

Month…………….20 ………..…………Division

Part I Abstract Account of receipts, adjustments and balances of deposits

Classes of Deposit Opening Balance

Credits during the month

Total (2+3)

Debits during the month

Closing Balance

(4-5)

1 2 3 4 5 6

Rs. Rs. Rs. Rs. Rs.

I—Cash deposits of subordinates as security II—Cash deposits of contractors as security III—Deposits for works to be done IV—Sums due to contractors on closed accounts V—Miscellaneous deposits TOTAL

FORM 79—Contd.

PART II – DETAILED EXTRACT FROM DEPOSIT REGISTER, FORM 67

Item No. as per Register

Month from which trans-action dates*

Reference to month in which item was last affected

Particulars of items (to be grouped by classes of deposits) with name of work in the case of contractor

Opening Balance

Credits during the month

Total (5+6)

Debits during the month

Closing Balance (7—8)

How adjusted

(In respect of each credit during the month, here enter reference to schedule docket in which the corresponding debit appears, or if it was a cash receipt, say so)

1 2 3 4 5$ 6$ 7$ 8$ 9$ 10@ 11

Rs. Rs. Rs. Rs. Rs.

Certified that, with the exceptions noted below, all the interest bearing securities as per time_________or their acknowledgements by the authorized custodians, have been received and lodged in a chest in the custody of the Divisional Officer. Exceptions (with reasons) Divisional Accountant

• To be indicated thus – ‘New’ for items appearing for first time, “12/65” for December 1965, “1/66 for January 1966 and so on.

$ Columns 5,7,9 should not be totalled. The Cols. 6 and 8 should be tallied separately for each class of deposit. @ Column 10—“A” Repaid in cash “B” Adjusted by transfer entry “C” Converted into an interest bearing security and entered in the Register of Securities. The letter A,B,C etc. should be entered in the column “How Adjusted”. If necessary, additional letters (D,E etc.) should be entered with explanation at foot.

FORM 80

(P.W.A. 42)

MONTHLY ACCOUNT

(Referred to in Paragraph 22.4.12 and 22.4.13)

Division_______________ Month___________________

FOR USE IN PAY & ACCOUNTS OFFICES

……………SECTION

Totals and classifications checked and may be passed on to …………………………………

Section………………………………………for passing.

Branch Officer

Section

Passed for Rs.______________________. Branch Officer

Division……………………………. Month…………………...

Item No. Name of Major Head, Heads of

account etc.

Schedule Receipts

Rs.

Disbursements

Rs.

(a) Revenue

0059 Public Works

0216 Housing

0700 Major Irrigation

0701 Medium Irrigation

0702 Minor Irrigation

(b) Expenditure

(Revenue Account) 2059 Public Works

Major Work

Minor Work

Stock

M.P.W.A.

2216 Housing

2221 Broadcasting

3054 Roads and Bridges




Expenditure

(Capital Account)

4059 Capital Outlay on

Public Works


Housing


Broadcasting


Roads and Bridges




Form No. 46

Form No. 74

Note: The heads given above

are for specimen purposes and

more heads can be added as

per requirements.

Division……………………………. Month…………………...

Item No. Name of Major Head, Heads of

account etc.

Schedule Receipts

Rs.

Disbursements

Rs.

(c) Other Heads

0021 Taxes on Income other

than Corporation Tax—

Income Tax

0049 Interest receipts

0210 Medical & Public Health

– CGHS Contribution

7610 Loans to Govt. Servants

etc.

8009 State Provident Fund –

GPF etc.

8011 Insurance & Pension

Fund -- CGEGIS

8443 Civil Deposits (PWD

Deposits I to V)

8658 Suspense Account

(CSSA, MPSSA)

8671 Departmental Balances*

8672 Permanent Cash Imprest

8782 Cash Remmittances and

adjustment between

officers sending Account

to same A.O.

* Cash Balance

Opening Balance

# Closing Balance

Details of Closing Balance

Form No. 76

Form No. 76

Form No. 76

Form No. 76

Form No. 76

Form No. 76

Form No. 79

Form No. 69

& 76-A

Form No. 77

* If the Closing Cash Balance is less than the Opening Balance the difference will appear in the Receipt

column; but if the balance has increased during the month, the difference will fall in the Disbursement

Column.

Memo of Miscellaneous Cash Receipts paid into Bank

Balance from last account

Receipt during the month

Rs.

TOTAL

Paid into Bank:

…………Bank vide Form 51……..



Rs.

Balance remaining to be paid as explained below:

Certificate of Cash Balance

Certified (i) that the closing cash balance in the account agree with total of the balance recorded in

the several cash balance reports form 5 (ii) that no single officer holds an imprest of more than Rs. 5000/-

(iii) that all imprest holders who have to furnish security under the rules have either furnished the security or

have been exempted by competent authority and (iv) that with the exceptions noted below, temporary

advance outstanding in cash accounts of the second preceding month have since been cleared.

Name Particulars of

Advance

Amount

Rs.

Dates on which the

Advance were first

made.

Remarks explaining the

delay in clearance.


See foot note overleaf prefixed by

FORM 81

ABSTRACT BOOK


Month …………………20…………..

Receipts

Revenue

Receipts

2059 PW

Suspense

Account

2059 PW Miscellaneous Account Public WorksDeposits

8443 Civil Deposits

8658

Suspense

Account

Remittance

0021 8009

GPF

New

Pension

Scheme Division Office

00

59

PW

02

16

Ho

usi

ng

Sto

ck

MW

A

Wo

rksh

op

Establi-

shment

Deduct-

Percent-

age as

recove-

ries

Tools and

Plant

Deduct –

Percent-

age

Recove-

ries

I.T

ax

SC

IEC

02

10

CG

EG

IS

00

70

Au

dit

& A

cco

un

ts

Ch

arg

es

00

71

Pen

sion

ary

Ch

arg

es

76

10

Lo

ans

& A

dv

. to

Go

vt.

Ser

v.

80

11

CG

EG

IS

Sta

ff

Gro

up

’D’

Em

plo

yee

’s

Co

ntr

ibu

tion

Em

plo

yer

s

Co

ntr

ibu

tion

I II III IV V

12

9 M

PS

S

Cas

h S

ettl

emen

t

Su

spen

se

87

82

PW

Ch

equ

es

Ref

un

d t

o b

e d

edu

cted

fro

m c

har

ges

sid

e

Op

enin

g B

alan

ce Total

Cash

Receipt/Voucher

No

Total

Transfer entries

T.E/OTEONo.

Total

Stock TE No.

Total

Total of Cash,

Transfer Entries

and Stock

Deduct-Refund

of Revenue

Transferred from

Charges side

Net

Reference to

Schedule

Register etc.,

Form No.

46 72 70 74 76 67 67 77 Transferred

to Charges

side

FORM 81

ABSTRACT BOOK


Month …………………20…………..

Charges

2059 – Public Works

Works Suspense Pay & Allowances

and OE

Major Works Miscellaneous Account Public WorksDeposits

8443 Civil Deposits

8658

Suspense

Account

Remittance

8009 GPF Division Office

Sto

ck

MW

A

Wo

rksh

op

76

10

Lo

ans

& A

dv

. to

Go

vt.

Ser

v.

80

11

CG

EG

IS

Sta

ff

Gro

up

’D’

2071 - New

Pension

Scheme

Employee’s

Contribution

I II III IV V

12

9 M

PS

S

Cas

h S

ettl

emen

t

Su

spen

se

87

82

PW

I R

emit

tan

ces

Ref

un

d t

o b

e d

edu

cted

fro

m r

ecei

pt

sid

e

Clo

sing

Bal

ance

Total

Cash

Voucher No

Total

Transfer entries

T.E/OTEONo.

Total

Stock TE No.

Total

Total of Cash,

Transfer Entries

and Stock

Deduct-Refund

Transferred from

Receipt side

Net

Reference to

Schedule

Register etc.,

Form No.

64/74 73 67 70

73 64 A 74 31 76 67 76A 77

Transferred

to Receipt

side

C.P.W.A-81

Notes to be printed on the fly-leaf of the Abstract Book, Form 81.

1. The standard form is only a model. The number of vertical columns may be varied according to requirements, the examples given

being those suitable for an ordinary division of the Civil Works branch.

2. The book should be posted from the several Cash Book in respect of cash transactions, from the Transfer Entry Book in respect of

transfer entries and from the Summary of Stock Receipts and summary of indents in respect of stock transactions.

3. The amount of each cheque entered in cash book should be shown on the charges side under the head to which the payment relates

and the total amount of cheques drawn should be shown as a single entry on the receipts side in the Column for “Public Works

Cheques”.

4. In Posting the Stock transactions from the Summary of stock Receipts and Summary of indents debits (and Credits) to Stock which

represent Credits (and Debits) posted in the Abstracts from the Cash Book and the Transfer Entry Book and which are separately

shown in the Abstract vide note below Para 7.2.30 should be excluded as these are posted in the Abstract book direct from the Cash

Book and Transfer Entry Book. In the vertical Columns headed “Stock” should be entered on the receipts side, the total of the stock

issues(corrected as above and on the charges side the total of the stock receipts also corrected as above.)

5. As the postings from each cash book or other documents are completed it should be seen that the total postings on the receipts side

agree with those on the charges side and that further, the total of the columns headed “Cash from Bank” agree in respect of cash

book, and those of the columns headed “Transfers within Division” in respect of whole division, separately for Cash and Stock unless

any Cash or Stock be in transit, see paragraph 22.4.12 and 13.3.5.

6. Refund of Revenue appear as charges in the initial accounts and will therefore be posted on the charges side of the Abstract Book.

As they are to be taken ultimately in reduction of revenue receipts, the totals for the month should be transferred to the receipts side

as minus entries in the columns for the revenue heads concerned.

7. Similarly, receipts which are to be taken in reduction of expenditure on individual works in progress or on establishment and tools

and plant vide Statement E of Appendix-2, should be posted as receipts in the first instance under appropriate headings, and

ultimately transferred to the charges side as minus entries in the columns for the heads under which the charges to be reduced are

classified.

8. Finally, it should be seen that the totals of the vertical columns agree with the totals of the relevant schedules, registers etc., or of the

corresponding figures therein Differences should be traced and set right.

FORM 83

(P.W.A. 44)

LIST OF SCHEDULE SUBMITTED TO PAY & ACCOUNTS OFFICER

(Referred to in Paragraph 22.4.15 and 22.4.18)

Form No. Name of Document No. of

Documents

Remarks

1 2 3 4

80

46—A

74

64

GAR 31

61

62

72

73

69

70

Local form

Monthly Account

Schedule of Revenue Realised

Refund of Revenue

Receipts and Recoveries on

Capital Accounts

Classified Abstract of Expenditure

Schedules of Works Expenditure

Consolidated Contingent Bill (with

necessary vouchers.

Schedule Dockets (with necessary

vouchers transfer entry orders survey

reports, and sale accounts attached to

each).

Schedule Docket of Percentage

Recoveries

Schedule of Debits to Stock.

Stock Account (With Sale Accounts in

support of the Cash Credits to Stock)

Abstract Account of Credits, Debits and

Balances of the M.P.S.S.A. (supported by

a list of credits to the Suspense head)

M.P.S.S.A. showing references to the

Transfer Entry Orders aggregating to the

figure shown in the Classified Abstract of

Expenditure.

Schedule of Miscellaneous Works

Advance

Schedule of Work Shop Suspense

Form No. Name of Document No. of

Documents

Remarks

1 2 3 4

76

76—A

77

51

77

79

65

66

13 & 14

Schedule of Credits to Miscellaneous

Heads of Accounts

Schedule of Transactions adjusted under

the Head ‘Cash Settlement Suspense

Accont’

Schedule of Credits to Remittances

Schedule to Monthly Reconciliation of

Cheques and Remittances

Schedule of Debits to Remittances

Schedule of Deposits

Schedule of Deposit Works

Schedule of Takavi Works

Copies of Tools and Plant Received

Sheets and Tools and Plant Indents, in

respect of Special Tools and Plant (with

supporting survey report of stores, Sale

Accounts and Acknowledgements of

officers concerned in the case of articles

transferred to other PW Divisions

including the Divisions of other

Governments).

The vouchers enumerated below do not accompany for the reasons stated against each :

Reference to Schedule

Docket or Contingent Bill

Voucher No. Amount

Rs.

Reasons for non-

submission

Probable

date of

submission

1 2 3 4 5


Forwarded to the Pay & Accounts Office

Divisional Officer

Dated

The………… 20…

FORM 84

(P.W.A. 45)

DIVISIONAL OFFICER’S REPORT OF SCRUTINY OF ACCOUNTS

(Referred to in Paragraph 22.4.18)

Month…………………..

After due examination of the office copies of the Monthly Account, and

supporting documents, for the month of ………….20….., which were despatched

under the signature of the Divisional Accountant during my absence from

headquarters, I accept responsibility for the same.

2. I have initialled the office copies of the Monthly Account and the List of

Accounts (Form 83) and a duplicate copy of the Monthly Account signed

by me is attached to this report.

3. I have issued instructions for the adjustment, in the next months account,

of the errors and omissions detailed below, which my scrutiny of the

accounts has disclosed :

……………………………..

Divisional Officer

No. ____________________

Date …………………………

…………………..Division

Enclosure : Monthly Account

To

The Pay & Accounts Officer,

_______________________

_______________________

_______________________

FORM 85

REGISTER OF INTEREST BEARING SECURITIES


PARTICULARS OF SECURITIES RECEIVED

Government Securites,

including municipal

Debentures, Port Trust

Bonds and Post Office 5

Year Cash Certificates

Other Securities i.e.

Post Office Savings

Bank Pass Book or

Deposit Receipts of

Recognised banks

Forwarded for

safe custody to

Bank or other

officer #

Acknowl-

edgement

of Bank or

other

officer

Orders

sanctioning the

return or re-

transfer of the

security

Letter

recalling

the

security if

out of the

office

Bank or

Other

Officer’s

letter with

which

received

back

Item

No.

Name

and

design-

ation

of

depos-

itors

For what

purpose of

work

(quoting

reference

to

agreement

or bond)

Nu

mb

er

Per

cen

t (o

r is

sue

pri

ce i

n t

he

case

of

cash

cert

ific

ate)

Lo

an (

or

dat

e o

f is

sue

in c

ase

of

cash

Cer

tifi

cate

)

Am

ou

nts

i.e

. M

ark

et v

alu

e (o

r su

rren

der

val

ue

in

case

of

Cas

h C

erti

fica

te)

Nam

e o

f P

ost

Off

ice

or

Ban

k

Nu

mb

er o

f A

cco

un

t R

ecei

pt

Am

ou

nt

*

Dat

e o

f re

ceip

t in

off

ice

Dat

ed i

nit

ials

of

the

Div

isio

nal

Acc

ou

nta

nt

and o

f th

e D

ivis

ion

al O

ffic

er

ver

ify

ing

th

e co

lum

ns

1-1

1

Nu

mb

er

Dat

e

Nam

e o

f O

ffic

er

Nu

mb

er

Dat

e

Dat

ed i

nit

ials

of

the

Div

isio

nal

Acc

ou

nta

nt

and o

f th

e D

ivis

ion

al O

ffic

er

ver

ify

ing

th

e co

lum

ns

13

-17

Nam

e o

f O

ffic

er

Nu

mb

er

Dat

e

Nu

mb

er

Dat

e

Nu

mb

er

Dat

e

Par

ticu

lars

of

the

dis

po

sal

quo

ting

ref

eren

ce t

o a

ckno

wle

dg

emen

t o

f th

e

dep

osi

tor

Dat

ed i

nit

ials

of

the

Div

isio

nal

Acc

ou

nta

nt

and o

f th

e D

ivis

ion

al O

ffic

er

ver

ify

ing

th

e co

lum

ns

19

-26

Rem

ark

s

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28

* If the Post Office Savings Bank Pass Book pertains to a security deposit recovered in installments, no entry should be made in this column until the security has been fully paid up. But if such

security deposit is to be refunded before the full amount is recovered it should be treated as fully paid up and brought on the register before being refunded. In all cases only the original deposit

should be entered here and not the interest.

# Other officer implies Superintending.Engineer

FORM 86

ACCOUNT OF INTEREST BEARING SECURITIES


Division ………………………

For the year ending 31st March, 20……

* Item No. as

per Register

of Securities

Name of

Depositor

(with name

of works in

the case of

contractors)

Balance as

per last

account

Fresh

deposits of

the year

Total

Deduct

securities

returned or

re-transferred

to the

depositors

Balance at

the close of

the year

Reference to

acknowledgement

of amounts in

column 6 which

should be

attached

Remarks

1 2 3 4 5 6 7 8 9


Certified that, with the exception noted below, all the securities shown in column 7 of this Account, or their acknowledgements by the

authorized custodians are in my position.

Exceptions (with reasons)

Divisional Officer

* Items should be grouped separately for each of the classes of securities enumerated in paragraph 15.2.2.

FORM 91

ANNUAL CERTIFICATES OF BALANCES


For the year ended 31st March, 20……..

CERTIFICATE NO. 1 – STOCK

A. – Manufacture – Certified (1) that the closing balance of Rupees……………..… in

the accounts of the head “Manufacture” for March 20………, consisted with the

exceptions noted below, only of the unadjusted charges upon operations in progress,

(2) that all outturn from the operations has been duly brought to account and (3) that

the closing balance does not relate to any operations, the accounts of which under the

rule in paragraph 12.1.4, should have been closed and adjusted during the previous

twelve months.

B – Land, Kilns, etc. - Certified (1) that the closing balance of Rupees……………..…

in the accounts of the head “Land, Kilns” for March 20………, consists of the items

enumerated below, (2) that all charges recoverable from other heads of account under

rule or order (vide paragraph14.2.6) have been duly credited to this head during the

year, and (3) that the balance in respect of each item represents, in my opinion, a fair

residue which the oprations of coming seasons may be reasonably expected to bear at

the prescribed rates of recovery :

Gross Capital chargeable

to end of year

Total credits on account

of Recoveries to end of

year

Item

No.

Parti-

culars

Total

number

of years

in which

the

capital

account

is to be

cleared

Year in

which

the

capital

charges

were

first

incurred

To end

of

previ-

ous

year

During

year Total

To

end of

previ-

ous

year

During

year Total

Balance

outstan

ding at

the end

of year

Remarks

1 2 3 4 5 6 7 8 9 10 11 12

*Rs. *Rs. *Rs. *Rs. *Rs. *Rs. *Rs.

* In nearest Rupees only

C- Other Sub-heads - Certified (1) that the closing balance of Rupees……………..…

in the accounts of the head “Other Sub-heads” in the Stock Account for March

20………, represents the value of Stock Materials, detailed quantity accounts whereof

have been maintained in accordance with the prescribed procedure and (2) that with

the exceptions noted below, none of the materials stocked are in excess of the

probable requirements of the works of the division for the subsequent twelve months :

Item

No. Particulars Value Remarks

1 2 3 4

* Rs.

1.

2.

3.

Unserviceable Stock

(No details required).

Serviceable Stock in excess of

the requirement for the next

twelve months, but which in my

opinion it is necessary to keep in

reserve.


Surplus Stock, i.e. serviceable

materials which are available for

sale or transfer.


Total

¶ ………………………………

………………………………..

As per separate list forwarded to

the Superintending Engineer for

orders under cover of letter

No. …………. dated ………..

* In nearest Rupees only

¶ State the steps taken to obtain the necessary sanction to write off the loss.

CERTIFICATE NO. 2 – WORKSHOP SUSPENSE

Certified (1) that the closing balance of Rupees……………..… in the

accounts of the head “Workshop Suspense” for March 20………, consists of the

unadjusted charges for labour and materials on the undermentioned jobs in progress,

which for the reasons noted against each, it was not possible to adjust in the accounts

for March 20 ……….., as required by paragraph 14.2.4 and (2) that actions has been

taken to ensure their clearance in the Supplementary Account.

CERTIFICATE NO. 3 –OTHER SUSPENSE ACCOUNTS AND DEPOSITS

Certified (1) that the closing balance of accounts named in the margin (as

specified against each) for March

20………, have been reviewd in detail,

(2) that no items are included therein which

under rule do not pertain to the account

concerned, (3) that with the exceptions

noted below, none of the items, in view of

the period it has been outstanding or of any

other circumstances which may diminish

the chance of its recovery, calls for any special action, to effect clearance and (4) that

in respect of the exceptions specified necessary action is being taken under my orders.

CERTIFICATE NO. 4 – WORKS ACCOUNTS

A. –General– Certified (1) that the accounts of all works, the actual construction of

which is completed, have been closed as far as possible and (2) that in cases in which

the accounts of such works have still to be kept open, arrangements have been made

to ensure that no further charges will be incurred without my permission as required

by paragraph 10.6.4.

B – Materials - Certified (1) that in respect of each work in progress, in the accounts

of which the suspense head “Materials” is being operated upon, the balances as per

the Register of Materials-at-site Accounts as on 31st March 20………, have been

verified and the report of verification reviewed by me and (2) that necessary action to

clear the suspense head “Materials” has been taken in the case of all works completed

during the year.

C – Contractors and Labourers- Certified (1) that the closing balances of the accounts

of “Contractors and Labourers” as maintained in Register of Works in respect of

works the accounts of which were open on the 31st March 20………, were as detailed

below, (2) that the total of the Contractors balances as shown in Certificate No. 1 has

been reconciled by the Divisional Accountant with the total of the balances in the

Contractors Ledger, (3) that the labourers’ balances have been similarly reconciled by

the Sub-Divisional Officers concerned with the relevant records of unpaid wages

[vide paragraph 10.2.4 (e)], (4) that there has been no abnormal delay in closing or

adjusting the accounts of contracts which are no longer in operation, (5) that all

“Secured Advances” are covered by duly executed indentures in Form 31 which I

have seen, are in existence in the Divisional Office and (6) finally, that none of the

other outstanding debit balances represent any overpayments, or have become or are

likely to be irrecoverable.

D – Land Acquisition - Certified (1) that the closing balances of the suspense head

“Land Acquisition” as maintained in Register of Works in respect of works the

accounts of which were open on the 31st March 20………, were as detailed below,

(2) that the balances have been reconciled with the balances shown as outstanding by

the Land Acquisition Officers and (3) that there has been no abnormal delay in

closing or adjustment of the amounts advanced to the Land Acquisition Officers.

Material Purchase Settlement Suspense Account-

Credit Balance of Rupees ……………...

Miscellaneous Public Works Advances -

Debit Balance of Rupees ………………

Deposits –

Credit Balance of Rupees ……………...

Serial

.No.

Full name of Work Balance under suspense

head “Land Acquisition”

* Rs.

* In nearest Rupee only

Details of Balances

Contractors Serial

No.

Full

name

of

work

Advance

payments

(Debits)

Secured

Advances

(Debits)

Other

transactions

Debits/Credits

Labourers

Land

Acquisition Remarks

* Rs. * Rs. * Rs. * Rs. * Rs.

Total

CERTIFICATE NO. 5 – ARREARS OF REVENUE

Certified (1) that the Register of Rents of Buildings and Lands and other

records of assessment and realization of revenue (vide paragraph9.1.4) for the year

ending 31st March,20……… have been reviewed in detail and that all immovable

properties belonging to the division which are available for letting out and other

important sources of revenue are entered in the relevant registers with full particulars,

(2) that adequate action is being taken under my orders in respect of delay on the part

of the tenant or other person concerned and (3) that there are no arrears which have

become, or are likely to be, irrecoverable.

CERTIFICATE NO. 6 – CASH SETTLEMENT SUSPENSE ACCOUNT

Certified that the closing balance of Rupees…………………………...… in

the accounts of the head “Cash Settlement Suspense Account” consists, with the

exceptions noted below, only of outstanding transactions pertaining to the month of

March 20………, for which the Intimations of Claim were duly despatched to the

Ministry/Department concerned within the prescribed period; (2) that action has been

taken to ensure the clearance of the outstanding amount.

……………………………… ………………………………


Date ………………… Date …………….

FORM 92

REGISTER OF MEASUREMENT BOOKS


Division …………………………

Sub-Division ……………………

PART I – FOR ORDINARY MEASUREMENT BOOKS

Serial

No. of

Book

Name of Sub-

Division/Subordinate to

whom issued *

(To be corrected

according to its use in

the Divisional or Sub-

Divisional Office)

Date of

Issue

Date of

Return

Year from the

last day of

which period

of preservation

is to be

completed

Remarks

PART II – FOR STANDARD MEASUREMENT BOOKS

Particulars of

works

By whom certified as correct to form

the basis of

Annual Repair

estimates

Payments to

Contractors

Serial

No.

Alpha-

betical

Sub-

Division Name of

Building Pages

Name and

Designation Date

Name and

Designation Date

Remarks

FORM 96

MEMO OF REVIEW OF ……………………….. FOR THE YEAR ……………...


State ………………………. …………………………Division

Dated initials of Month of Account

Divisional Accountant Divisional Officer Remarks

April 20……….

May

June

July

August

September

October

November

December

January

February

March

Supplementary Account

FORM 97

REGISTER OF DESTRUCTION OF RECORDS

(Referred to in paragraph 23.4.1 of the CPWA Code and

paragraph 17 of CPWD Code)

Division ……………………….. C.P.W.A.

Description of records to be destroyed Authority for destruction

Item No. Nature of

document

Volume or

size

Period to

which record

relates

Reference to

rule or

correspondence

Dated initials

of Divisional

Officer

Date of

destruction

Dated

Signature of

the Officer

witnessing

Remarks

NOTE OF POSTING OF CORRECTIONS

Serial number

of correction Rule affected

Date of

posting

Serial number


Date of

posting

Serial number


Date of

posting

1

INDEX OF CONCORDANCE TABLE OF CHANGES IN THE REVISED SECOND

EDITION OF C.P.W.A CODE.

S.No. Chapter Page No.

1. Chapter-1:- Extent of Application 2

2. Chapter-2:- Definition 3-6

3. Chapter-3:- General Outlines of System of 7-12

Accounts.

4. Chapter-4:- Relations with Chief Controller of 13-15

Accounts.

5. Chapter 5 – Appropriations and Re-appropriation16-18

6. Chapter 6 – Cash 20-27

7. Chapter 7 – Stores 29-32

8. Chapter 8 – Transfer Entries 33

9. Chapter 9 - Revenue Receipts 34-36

10. Chapter 10 – Works Accounts 37-42

11. Chapter 11 – Accounting Procedure for Lump 43

-sum Contracts.

12. Chapter 12 – Manufacture Accounts 44

13. Chapter 13 – Suspense Accounts 45-46

14. Chapter 14 – Workshop Accounts 47

15. Chapter 15 – Deposits 48-50

16. Chapter 16 – Non-Government Works 51

17. Chapter 17 – Transactions with other Divisions, 52-55

Departments and Governments

18. Chapter 18 – Pay and Allowances 56-57

19. Chapter 19 – Contingent Charges 58

20. Chapter 20 – Directions and other Special Offices 58

21. Chapter 21 – Accounts Returns of

Sub-divisional Officers 58

22. Chapter 22 – Accounts of Divisional Officers 59-67

23. Chapter 23 – Banking Arrangements 68

24. Chapter 24 – Accounting Procedure 68

for Works executed by

CPWD Abroad

25. Chapter 25 – Miscellaneous 69-70

26. Appendix 2,3,4,6,7 72-74

2

Concordance Table of Changes in “Chapter-1 Extent of Application” of C.P.W.A.Code

S.No. Existing Provisions Proposed Changes Reasons for

changes

1 2 3 4

1 In second line the word “For”

is appearing

The word “ For” appearing in

second line has been substituted

by the word “in” due to spelling

error.

In the original

version of CPWA

Code the word “in”

was appearing

hence the word

“for” substituted by

the word “in”.

2 The third line reads as

“…rendering accounts of such

transactions.”

Following has been added after

the sentence “ to the competent

authority for final consolidation

of Accounts of the Ministry as a

whole”

To specify the

purpose and

authority for the

rendition of

accounts.

3 The third line reads as “ They

are supplementary to the

financial Rules contained in

the Central Public Works

Department Code, the

Delegation of Financial

Rules,1978, the General

Financial Rules, the Central

Govt. Account (Receipts and

Payments) Rules,1983 and in

respect….”

The same has been rewritten as

“They are supplementary to the

financial rules contained in the

Central Public Works

Department Code, the

Delegation of Financial Powers

Rules, 1978, , the Central

Government Account (Receipts

and Payments) Rules, 1983,

Govt. Accounting Rules,1990,

the General Financial Rules,

2005, List of Major and Minor

Heads of Accounts and in

respect of …”

The same has been

necessitated as the

General Financial

Rules,1963 have

been replaced by

General Financial

Rules,2005 with

effect from 01-07-

2005. The Govt.

Accounting Rules

1990 having

reference in CPWA

Code too have been

added before the

words “ the General

Financial

Rules,2005”.

3

CONCORDANCE TABLE OF CHANGES BETWEEN THE EXISTING PROVISIONS

AND THE CHANGES PROPOSED IN CHAPTER 2 OF C.P.W.A. CODE DEALING

WITH THE DEFINITIONS.

Sl.No. Existing Provisions Proposed changes Reasons for changes

(1) (2) (3) (4)

1. (1) Accounts Officer – by

whatever name designated, means

head of the accounting organi-

zation in Departments of the

Central Government/Union

Terriroty Administrations

Accounts officer

means the Head of

an office of

Accounts or the

Head of a Pay and

Accounts office set

up under the scheme

of departmental-

ization of accounts.

In the existing

provisions, Accounts

Officer has been

defined as Head of

the accounting

organi-zation, which

is not correct. He is

only Head of an

Accounts Office as

defined in General

Financial Rules,

2005. Head of

Accounts Organi-

zation is Chief

Controller of

Accounts

2 (1-A) Audit Officer – means any

officer subordinate to or under the

superintendence of the

Comptroller and Auditor General

of India, who exercises audit

function.

Audit Officer means

the Head of an

office of Audit

Revised definition is

as per the definition

given in the General

Financial Rules,

2005

3. (2) Last sentence “see also clause

(59)”

Numerical (59) has

been substituted by

numerical (62) at

the end of Sl.No.2

Due to the insertion

of the definitions of

Chief Accounting

Authority, Chief

Controller of

Accounts and the

Financial Adviser,

the numbers have

changed.

4. (6) ‘Bank’ means …………….. (b) Bank means the

accredited Bank

acting as the agent

of the Reserve Bank

of India in

accordance with the

provisions of the

Reserve Bank of

India Act, 1934 (2

of 1934)

As a sequel to the

decision taken by the

RBI to move away

from the retail

Banking of this

Ministry, State Bank

of India has been

nominated as the

accredited Bank of

CPWD, hence the

definition has been

changed.

5. (8) Charged – see paragraph 3.1.8 Charged means

‘expenditure which

under the provisions

Mere reference of

“see

paragraph”…...does

4

of the Constitution

of India is not sub-

ject to vote by

Parliament as

enshrined in Article

112 (3) of the

Constitution of

India

not give complete

definition in the

Chapter –Definition.

Efforts have been

made to give

complete but in brief

the definition of

charged Expenditure

6. No definition of Chief Accounting

Authority in the existing chapter

9. Chief Account-

ing Authority –

means Secretary of

the ministry.

For the purpose of

inclusion of the

definition of the

Chief Accounting

Authority

7. No definition of Chief Controller

of Accounts

10. Chief Controller

of Accounts means

the Head of the

Accounting Organi-

zation of the

Ministry

For the purpose of

inclusion of the

definition of the

Chief Controller of

Accounts

8. (a) Commercial Department – See

Chapter 4 of Government

Accounting Rules 1990

(11) Commercial

Department means

the Department

which functions on

commercial pattern

Defined in a precise

form. Chapter 4 of

Government

Accounting Rules,

1990 referred to

against the definition

of commercial

Department at

Sl.No.9 of the

existing chapter 2 is

quite vast.

9. (16) Detailed Head – see

paragraph 3.1.7 (18) Detailed Head

means sub-scheme

The words “see

paragraph 3.1.7”

have been substituted

by the words “means

sub-scheme”.

10. (21) {Clause (22) below} is

appearing in second line of the

definition of Division and

Divisional office.

(23) {Clause (24)

below}

Consequent upon the

inclusion of the

definition of Chief

Accounting

Authority and “Chief

Controller of

Accounts” at Sl.No.9

and 10 respectively,

subsequent numbers

have changed hence

clause (22)

substituted by clause

(24)

11 22 (i) Clause (18) is appearing at

the end of the definition of

“Divisional Officer.”

(24) (i) See also

clause (20) at the

end of the definition

i) Same as above

5

(ii) The words “Accounts Officer”

are appearing in the second line of

sub-para below the existing

paragraph

of “Divisional

Officer”

(ii) The words “Pay

and “ have been

added with the

words “Accounts

Officer” in the

second line of sub-

para below the

enumerated

Paragraph 24.

ii) As the Divisional

Officers render their

Accounts to the Pay

and Accounts

Officer, hence the

words “Pay and”

have been added to

read as “Pay and

Accounts officer”

12. Definition of Financial Adviser

has not been given in the existing

Chapter 2 – Definition

(26) Financial

Adviser – mean

adviser on Budget

and Accounts matter

including internal

Finance of the

Ministry

For the purpose of

the inclusion of the

definition of the

Financial Adviser.

13. (25) Grant see paragraph 5.2.1 (28)Grants means

provision of funds

approved by Parlia-

ment

Instead of reference

of paragraph 5.2.1,

definition of Grant

has been given in a

precise form

14. (26) Inclusive rate of cost – see

clause (44) (29) Inclusive rate

of cost – means the

rate of cost of the

entire work relating

to a sub-head,

including the cost of

material, if recorded

separately in

Accounts.

In the existing

Sl.No.(44) the

definition of Rate of

cost and inclusive

rate of cost has been

given. It has now

been segregated at

new Serial No.29

15. (33) Major Head – see paragraph

3.1.7 (37) Major Head –

means main unit of

classification in

accounts denoting

function eg., 2059 –

Public Works, 2216

– Housing etc.

Reference of

paragraph 3.1.7 has

been substituted by

complete definition

of Major Head

16. (32) Major Estimate is a term

applied to the estimate for a work,

when the sanctioned amount of the

works expenditure exceeds

Rs.1,00,000/-

(37) The figure of

Rs.1,00,000 has

been substituted by

Rs.50,00,000.

Change necessitated

due to enhancement

of amount for Minor

Estimates.

17. (35) Minor Estimate is a term

applied to the estimate for a work, (38) As above Substitution in the

amount from

6

when the sanctioned amount of the

work expenditure does not exceed

Rs.1,00,000

Rs.1,00,000 to

Rs.50,00,000 is

based on Ministry of

Urban Development,

Works Division’s

Letter No.

18/18/04WI(DG)/W3

dated 17-03-2005.

18 (36) Minor Head – See paragraph

3.1.7 (38) Minor Head –

means programme

Reference of

Paragraph 3.1.7

substituted for the

sake of complete

classification

19. (40) Payment on Account – see

clause (37) Deleted Deletion is due to the

fact that the

definition of payment

on account is already

covered in the

existing clause (37)

and new clause (40)

20. No definition of Public Works in

the existing Chapter 20

Definitions.

(44) Public works –

means civil works

and Irrigation,

Navigation,

Embankment and

Drainage.

New definition for

Public Works as

given in the General

Financial Rules,

2005

21. (44) Rate of Cost and Inclusive

Rate of cost Refer Sl.No.14, old

clause (26) and new

clause (29)

Reasons as given in

column 4 of

Sl.No.14. Portion

relating to inclusive

rate of Cost deleted

and shifted to new

clause (29)

22. (48) Sectional Officer (51) “Sectional

Officer of

Horticulture

Department” added

after the words

“Electrical Works”

appearing in second

line of this clause

Addition of Sectional

Officer of

Horticulture is due to

amplification of the

definition of

Sectional Officer.

23. (60) Voted – See paragraph 3.1.8 (60) Voted means –

Expenditure flowing

from Consolidated

Fund of India duly

voted by

Parliament”

Reference of

paragraph substituted

by complete

classification.

7

CONCORDANCE TABLE OF CHANGES BETWEEN THE EXISTING

PROVISIONS AND THE CHANGES PROPOSED IN CHAPTER 3-GENERAL

OUTLINES OF SYSTEM OF ACCOUNTS

S. No. Existing provisions Proposed changes Reasons for changes.

1 2 3 4

1 The first line of Para 3.1.1 reads

as “ The Public Works

Department executes primarily

works of all classes *

required…”

The * has been

replaced by

following “i.e Public

Works Building. ”

The * below 3.1.3

stands deleted.

To bring continuity in the text

of the Para.

2 The Second line of para 3.1.1

reads as “ …except such works

as are vested in, or transferred

to…”

This has been

changed to read as

“..except such works

as are vested in, or

deleted in terms of

the provisions of

Chapter 5 of General

Financial Rules,2005

or transferred to..”

As per Chapter 5 of General

Financial Rules 2005, the

Administrative Ministry/

Department is authorized to

undertake the works from

other agencies also.

3 There is no Note 2 below Para

3.1.1

Note 2 as under has

been added “Note

2:- Procedure for

execution of works

by a Ministry as

laid down in Rule

132 Read with Rule

126(1)(2)(3)(4) and

Rule 133 of

General Financial

Rules, 2005 shall be

followed.”

This is to elucidate the

provisions of General

Financial Rules,2005 to

substantiate change at sr. No.

2

4 The last line of Para 3.1.2 reads

as “ Rule 29 is reproduced in the

Annexure to this Chapter”

It will read as “ Rule

29 is reproduced

below”

Rule 29 of G.A.R-1990 has

been reproduced below for

streamlining and bringing

continuity in the text of the

Code.

5 Para 3.1.3 reads as “ … Works

of Government other than works

referred to **, are adjusted

finally…”

It has been changed

to read as “…Works

of Government other

than works referred

to below are

adjusted finally…”

This has been done to bring

continuity in the text.

6 There are only three(3) items

below Para 3.1.3 under **

The following

transactions have

been added

“ (iv) Works

connected with

Cabinet Secretariate

The Works of Cabinet Sectt.

and Ministry of Defence are

not finally adjusted in the

Divisional Books. They are

initially booked under “Cash

Settlement Suspense

8

and Ministry of

Defence”

Account” for final clearance

on receipt of cheque from

these Deptts..

7 Text is appearing below Para

3.1.3 after * and **

The same has been

deleted and adjusted

with respective text.

To streamline the provisions

of the code.

8 Note 2 below Para 3.1.3 reads

as “ Note 2:- When a division

undertakes a service on behalf of

another division, the connected

receipts and charges are, in the

absence of any instructions to

the contrary, passed on for

adjustment finally in the account

of the latter divison.”

This has been

changed as under:-

Note 2 – When a

Division

Undertakes a

service on behalf of

another Division or

supplies material to

another Division,

inter-Divisional

settlement is

resorted through

Advance Payment

by the Indenting

Division as

contemplated in

Appendix-7A of

this Code read with

CGA’s OM No.

18(4)/92/TA/237

dated 16-03-1993 as

amended by OM

No.

18(4)/92/TA/169

dated 25-03-1994.

This change has been done in

the light of CGA’s OM No.

18(4)/92/TA/237 dated 16-03-

1993 as amended by OM No.

18(4)/92/TA/169 dated 25-03-

1994.

9 Three Heads I,II,III below Para

3.1.6 read as:-

I Expenditure Head:- For

charges adjustable finally in the

accounts of Divisional Officers

II Revenue heads:- For revenue

receipts creditable finally to

Government in the accounts of

Divisional Officers

III 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.

The following has been added at

the end of each head as given

below:-

I Expenditure Head:- For charges

adjustable finally in the accounts

of Divisional Officers i.e 2059-

Public Works,2216-

Housing,4059-Capital Outlay on

Public Works etc.

II Revenue heads:- For revenue

receipts creditable finally to

Government in the accounts of

Divisional Officers i.e 0059-

Public Works, 0216-Housing etc.

III 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

This is to explain

the classification

and heads of

account in which

the Public Works

Transactions are

normally adjusted.

9

Governments i.e 8782-Cash

Remittances and adjustments

between officers rendering

accounts to the same Accounts

Officer.

10 The fourth line of Para 3.1.7

reads as “ ..The sub-heads are

further divided into detailed

heads…”

It has been changed to read as

“..The Sub-Heads are further

divided into Detailed Heads and

detailed heads are further divided

into object Heads

This change has

been done to

explain the

complete system of

classification.

11 The last line of Note 1 below

para 3.1.7 reads as “.. Refer

also Note 2 below Rule 26 of

Government Accounting Rules,

1990

This has been changed to read as

“…..Subject to observance of

conditions laid down in Note 2

below Rule 26 of Government

Accounting Rules, 1990”

To bring clarity in

the text.

12 In Note 3 below Para 3.1.7 the

words “ Accounts Officer” are

appearing.

The words ‘Accounts Officer

have been substituted by the

words “ Pay and Accounts

Officer”.

13 Para 3.2.1(a) reads as “The

Divisional Officer, is the

primary disbursing officer of

the Division who is permitted

to obtain, by cheque on the

banks, the funds…”

This has been changed as under

“The Divisional Officer, is the

primary disbursing officer of the

Division who is permitted by the


through Letter of Credit to

obtain, by cheque on the banks,

the funds…”

Under the Scheme

of

Departmentalisation

of Accounts, the

CGA/CCA is

competent to

delegate Cheque

Drawing Powers.

14 The last line of para

3.2.1(a) reads as “..He also

collects some of the

departmental receipts of the

division and pays them into

the banks.”

The same has been changed to read as

“ ..He also collects some of the

departmental receipts of the division

and pays/remit them into the banks.”

As the receipts are

remitted into bank

for inclusion in

Government

Account.

15 Note (ii) below Para

3.2.1(a) reads as “ In the

Departmentalised accounts

set up, Divisional Offices

are assigned a letter of

credit against which they

draw cheque for payment

of all bills passed by them”.

This has been changed as under:-

“Note-(ii) In the Departmentalised

Accounts set up, Divisional offices are

assigned a Cash Assignment

Account in the accredited Bank by

Chief Controller of Accounts,

against which they draw cheques for

payment of bills passed by them on

the basis of letter of credit . The

guidelines for opening and closing of

Cash Assignment Account are given

in Annexure ‘A’ to this Chapter”

This is to

streamline the

practice of Scheme

of

Departmentalisation

of Accounts.

16 There is no para 3.1.10 The Following Para 3.1.10 has been

added:-

“3.1.10 Classification of Lump Sum

Advance to provide for immediate

Financial Relief

(i) In terms of the provisions of

This Para has been

added to explain the

accounting

procedure for grant

of Immediate Relief

on death of Govt.

servant in harness.

10

Rule 79 to 81 and Government of

India’s Decision thereunder

contemplated in “Compendium of

Rules and Advances”, a Head of

Department or a Head of office may

sanction an advance to the family of a

Government Servant in permanent or

temporary employ (excluding casual

and daily-rated staff) who dies while

in service (whether on duty or on

leave with or without pay) in order to

enable the family to meet its

immediate requirements, if in the

opinion of the Head of Department or

the Head of Office, as the case may

be, the family concerned has been left

in indigent circumstances upon the

death of the Government servant on

whom it was dependent and is in

immediate need of financial

assistance.

(ii) The amount of an advance

which may be granted under Rule 79

shall be equal to two months’ basic

pay and Dearness pay taken together of

the deceased Govt. servant, subject to a

maximum of Rs. 8,000/-(Rupees Eight

thousand only).

(iii) The Head of

Department/offices shall see that the

advance(granted under Rule 79) is

adjusted as early as possible, and in

any case, within a period of six months

from the date of its sanction, by

deduction from the amount that may be

payable on account of arrears of salary

due, the Death-cum-Retirement

Gratuity or the Contributory Provident

Fund or the General Provident Fund or

any other payments due to the

deceased.

(iv) The advance granted under this

Para should be debited to the Major

Head “8550-Civil Advances-Other

Advances-Lump Sum Advances to

provide immediate relief to the

deceased Government servant’s

family”. If the amount of Death-Cum-

Retirement Gratuity or similar other

payment is less than the advances

initially sanctioned, and if the balance

is eventually treated as irrecoverable,

11

the same should be debited to the

Major Head “2075-Miscellaneous

General Services-Other Expenditure-

Write off of Irrecoverable Loans”

advanced to provide immediate

financial relief to the deceased

Government servant’s family”, under

special sanction of Government.

17 Note(iii) below Para

3.2.1(a) reads as “ All

payments relating to a

specified circle office(s)

may be made by one of the

local CPWD Divisions, as

may be nominated by the

Accounts Officer, after

applying necessary

prescribed checks”

This has been changed as under:-

“All payments relating to a specified

circle office(s)/Zonal office(s) may

be made by the respective Pay and

Accounts Officer”.

In the Scheme of

Departmentalisation

of each and every

payment of Non

cheque drawing

Disbursing Officer

shall be made

through Pay and

Accounts Office.

However far they

may be.

18 There is no note (iv) below

para 3.2.1(a)

Following Note (iv) has been added:

Note-(iv) Divisional Officer will

send the Pay and Allowances bills of

employees recruited in Government

Service on or after 1-1-2004 and

covered by New Pension Scheme at

the counter of Pay and Accounts

Office for Pre-Check and payment.

Divisional officer will prepare

separate Pay Bill Register for this

purpose.

With the

introduction of New

Pension Scheme,

the Payment of all

those Government

servants who are

recruited on or after

01-01-2004 will be

made from the

counter of PAO.

19 Para 3.2.1(b) reads as “

The accounts of these

receipts and disbursements

(including the transactions

of subordinate officials

acting on his behalf) are

compiled under his

supervision by an

accountant and are

submitted monthly to the

Accounts Officer”

This shall be substituted by the

following “The accounts of these

receipts and disbursements (including

the transactions of subordinate

officials acting on his behalf) are

compiled under his supervision by an

Accountant and are submitted monthly

to the Pay and Accounts Officer.

The Pay and Accounts Office for a

particular Division will be decided

by Chief Controller of Accounts.

General principle is that the

Division will be attached with Zonal

Pay and Accounts office

corresponding to the Chief Engineer

he reports for administrative

directions”

The Divisional

Officer renders

Accounts to the Pay

and Accounts

Office and duties of

Pay and accounts

officer are decided

by the Chief

Controller of

Accounts.

20 There is no sub-para below

Para 3.2.2

The following sub-para has been

added below para 3.2.2,

“In case of non-fulfillment of

conditions for opening of Cash

This has been

added to cope with

any situation that

may arise in future.

12

Assignment Account as given in

Annexure-A, the Chief Controller of

Accounts may attach such division

with the other Cheque Drawing

Divisional Officer or Pay and

Accounts Office. In such cases the

Accounting procedure to be

followed is prescribed in Annexure

‘B’ to this Chapter.”

21 There is a Annexure to

Chapter 3. The Annexure has been deleted and

instead Annexures ‘A’ and ‘B’ have

been added.

The content of

existing Annexures

have been

reproduced below

Para 3.1.2 and

hence not required

here.

13


PROVISIONS AND THE CHANGES PROPOSED IN CHAPTER 4 OF C.P.W.A

CODE DEALING WITH THE “ RELATIONS WITH CHIEF CONTROLLER OF

ACCOUNTS”.


1 2 3 4

1 Caption of Chapter 4

reads as “ Relations

with Accounts Officer”.

In the Caption of revised draft

Chapter 4 the words “

Accounts Officer” have been

substituted by the words “

Chief Controller of Accounts”

In earlier Edition of C.P.W.A

Code, the Caption of Chapter

4 was “ Relations with

Accountant General” who is

at par with the Chief

Controller of Accounts, hence

the words “ Accounts Officer”

substituted by the words “

Chief Controller of

Accounts”.

2 Paragraph 4.1.1.

(i) In the first line of

sub-para below this

Paragraph, the words “

Accounts Officer” are

appearing.

(ii) In the first line of

this sub-para, the word

“Audit” is appearing.

Paragraph 4.1.1

(i) In the first line of sub-para

below this paragraph, the

words “Pay and” have been

added with the words “

Accounts Officer” to read as

“Pay and Accounts Officer”.

(ii) The word “Audit” has

been substituted by the words

“Post Check”.

Paragraph 4.1.1

(i)As a sequel to the

departmentalization of

Accounts, monthly

compiled Accounts of the

Divisions are submitted to

the Pay and Accounts

Officer by the Divisional

Officers, hence necessary

addition has been made.

(ii) In the

Departmentalisation

system of Accounts, there

is either pre-check or post-

check. Pre check is

conducted by the PAO

before making the

payment and post check is

conducted in respect of the

payments made by the

cheque drawing and

disburing officers. The

Divisional officers are

vested with cheque

drawing powers, hence the

word-Audit has been

substituted by the Word

“Post-Check”

14

(iii) In second line of

this Sub-Para,

paragraph 42 of

C.P.W.D Code has

been mentioned.

The “Para 42” has been

changed to “Paragraph 44” of

C.P.W.D. Code

Paragraph 42 of Central

Public Works Code mentioned

in the existing sub-para has no

relevance, hence substitution

has been made.

3 Note below Paragraph

4.1.1:-

(i)In the first line of this

Note, the word “Audit”

is appearing.

(ii) In second line of

this Note, the words “

Accounts Officer” are

appearing

The Word “Audit” has been

substituted by the word “Post-

Check”.

(ii) The words “Accounts

officer” have been substituted

by the words “Pay and


Same as given in Column 4(ii)

of Sr. No. 2.

(ii) Same as given in Column

4(i) of Sr. No. 2.

4 Paragraph 4.2.1.

(i) In second line there

is a mention of “ the

Heads of the

Accounting

Organisation”

(ii) Note(2) below

Paragraph 4.2.1. This

note is ending with the

words “ Accounts

Officer”.

(i) The designation “viz.

Chief Controller of Accounts”

has been added after the

words “ Heads of Accounting

Organisation”.

(ii) The Words “Accounts

Officer” have been

substituted with the words “

Chief Controller of

Accounts”.

(i) This has been done for the

purpose of amplification.

(ii) same as given in Column

4 of Sr. No. 1 above.

5 Paragraph 4.2.3:- The

words “Accounts

Officer” are appearing

in lines 3,10 and 12 of

this Paragraph.

The words “Accounts


substituted by the words “Pay

and Accounts Officer”.

Reasons for the addition of

words “ Pay and Accounts

Officer” are the same as given

in Column 4 of Sr. No. 2(i)

above.

6 Paragraph 4.2.4 (ii)

reads as “ He is

responsible for the

arrangement for

checking the computed

tenders i.e for seeing

that satisfactory and

efficient arrangements

are made for checking”

Has been re-written as “ He is

responsible for the

arrangement for checking the

computed tenders, i.e for

seeing that the arrangement

made for checking are

satisfactory and efficient”.

For slight alignment of the

wordings of the above

paragraph to bring out proper

meaning.

15

7 Paragraph 4.2.5 ( C) ,

Sub-Para below

Paragraph 4.2.6 and

Paragraph 4.2.7. The

words “Accounts

officer” are appearing

in the above mentioned

Paragraphs/Sub-Paras

etc.


Officer” wherever appearing

in the above mentioned

paragraphs/sub-paras have

been substituted by the words

“Chief Controller of

Accounts”.

Same reasons as given in

Column 4 of Sr. No. 4(ii)

above.

8 Para 4.4- The caption

reads as

“Communication of

sanctions to Accounts

Officer”

The same has been re-written

as “ Communication of

Sanctions to Pay and


Same reasons as given in

Column 4 of Sr. No. 2 (i)

above.

9 (i) Paragraph 4.4.1

This paragraph ending

with the words “


Code”.

(ii) In third line of Para

4.4.1, Note(i) first line,

Note(ii) Second Line

below this Paragraph

the Words “Accounts

Officer” are appearing.

(i) The words “ and Rule 29

of General Financial

Rules,2005 have been added

immediately at the end of this

Paragraph.

(ii) The word “ Accounts

Officer” has been substituted

by the word “ Pay and


Procedure of communication

of sanction has also been laid

down in Rule 29 of Chapter 5


Rules,2005 hence the same

has been added in this

paragraph.

(ii) Same reasons as given in

Column 4(i)of Sr. No. 2

above.

Note:- The existing Note 1 below Para 4.2.1 may be substituted by the following:-

“ Note 1: 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

16


AND THE PROPOSED CHANGES IN RESPECT OF CHAPTER 5 -APPROPRIATIONS

OF CPWA CODE.

Sl.No. Existing provisions Changes proposed Reasons

1. Existing caption of Chapter

5 is “Appropriation” and

Paragraph 5.1.1

Caption of Chapter 5

has been amplified to

read as “Appropriation

and Re-Appropriation.

Accordingly Paragraph

5.1.1 has been added to

explain the meaning of

Appropriation and Re-

appropriation to read

as:-

5.1.1 Appropriation or

Re-appropriation

represents the

allotment of a

particular sum of

money to meet

expenditure on a

specified job as

enunciated in the

Detailed Demands for

Grants. It is operative

only for the financial

year for which it is

made.

The word “Re-appropriation”

has been added to fall in line

with Para 65 under Section

(iv) Works-B(d) of the old

revised Edition 1959 of

CPWD Code and also to

match with the existing

provisions of Para 5.4 of

CPWA Code; which deals

with “Re-Appropriation”.

2. (i) Paragraph 5.2.2 – Forms

of Accounts – Main

Divisions of Accounts


words “Constitution of

India” have been

added in the opening

sentence under this

Sub-Para

To give a broad prospective

of Government Accounts, the

maintenance of which is

codified in Articles 266, 267

etc. of the Constitution of

India.

Part I Consolidated Fund

of India

Part II Contingency Fund

Of India

Part III Public Account

Of India

Superfluous word

“India” has been

deleted and added

against each Part of

second column

The use of the word “India”

in Part I, Part II and Part III

is misnomer. When

description of “State” or

Union Territory

(Administration/Government.

Etc) has been given against

all the three Parts. However,

the word “India” has been

added at appropriate place of

each Part.

(ii) Paragraph 5.2.2(a) on

Page 18 of CPWA Code.

The word “supplied”

appearing there in is a

spelling mistake

Paragraph 5.2.2(a) on

Page 18 of CPWA

Code.

The word “supplied”

has been substituted by

the word “applied”

To correct the spelling

mistake

17

(iii) The word “Treasuries”

is appearing in line 7 in

Part III of (c) on Page 18 of

CPWA Code

The word “Treasuries”

has been substituted by

the word “Banks”

After departmentalization of

Accounts, Central

Government business is

transacted through Banks and

not by Treasuries, hence the

word “Treasuries” has been

substituted by the word

“Banks”.

3. Paragraph 5.2.3 – Sectors

and Sub-Sectors of

Accounts

Second sentence starting

from “The Sectors shall be

divided into Sub-Sectors

before their division into

Major Heads of Account, in

some cases the Sectors are,

in addition, sub-divided

into Sub-Sectors before

their division in Major

Heads of Account

Paragraph 5.2.3 –

Sectors and Sub-

Sectors of Accounts.

Existing second

sentence has been

substituted by the

following:-

“The Sectors in some

cases shall be divided

into Sub-Sectors as

enumerated in the List

of Major and Minor

Heads of Account.

The Sectors/Sub-

Sectors will be further

sub-divided into Major

Heads of Account

Paragraph 5.2.3 – Sectors

and Sub-Sectors of Account

Substitution necessitated to

present a clear picture of

Sectors/Sub-Sectors.

4. (i) Paragraph 5.2.4

Allotment of code to each

Major Head and range of

Code Numbers.

Existing provisions of third

Sub-Paras amplified by

quoting an example of

Major Head “4202 –

Capital outlay on Eduction,

Sports, Art and Culture”.

(ii) II- Receipt Head

(Capital Account)

III – Public Debt, Loans &

Advances

Paragraph 5.2.4 –

Allotment of Code to

each Major Head and

range of Code

Numbers

An example of Major

Head “4202 – Capital

Outlay on Education,

Sports, Art and

Culture” has been

added in this

paragraph.

The word “Section”

has been added before

II and III to read as

Section II – Receipt

Head (Capital

Account)

Section III – Public

Debt, Loans &

Advances

(i) Example of Major Head

“4202 – Capital Outlay on

Education, Sports, Art and

Culture” has been added to

make the concept of

combined single head clear.

(ii) Sections II and III have

been added for the sake of

uniformity with Section 1.

5. Paragraph 5.2.5 Major,

Minor and Detailed Head.

Existing caption of

Paragraph 5.2.5 has

been changed to read

as “Major, Sub-Major,

Minor, Sub-Head,

With the transition of Five

Tier Classification to Six

Tier Classification, necessary

changes have been made in

the existing text of this

18

Detailed and Object

Heads”

Accordingly Sub-Paras

(a), (b) and (c) have

also been modified

Paragrapah, slight changes in

Sub-Para (c) by quoting

many more as enunciated in

Rule 8 of the Delegation of

Financial Power Rules, 1978

as amended from time to

time have been made in the

revised version of this

Paragraph.

6. Paragraph 5.3.1.

The words w.e.f. 1974-75

are appearing in the

opening of sentence in this

Paragrapah.

The words “w.e.f.

1974-75” have been

deleted as these have

no sanctity at present

and the words “and

Object Head” have

been added.

As explained in Column 2

and also to cover the concept

of six Tier Classification new

addition of “and Object

Head” necessary changes

have been made.

7. Paragraph 5.5.1 (b)

watching of Actuals.

Reference to Annexure “B”

to this Chapter regarding

reconciliation procedure for

the reconciliation of

Departmental figures with

those appearing in

Accounts figures, is not

enclosed. It was

presumably referred in the

context of General

Financial Rules, 1963

which have now been

replaced by General


Paragraph 5.5.1(b)

watching of Actuals

As a sequel to the

replacement of General


by General Financial

Rules, 2005, necessary

Rule provision has

been indicated in the

revised version of this

Paragraph

Same as given in Column 2

20

CONCORDANCE TABLE OF CHANGES BETWEEN THE EXISTING PROVISIONS AND THE PROPOSED CHANGES IN

RESPECT OF CHAPTER – 6 CASH, OF CPWA CODE

Sl.No Existing Provisions Changes proposed Reasons

1. Paragraph 6.1.1.

Last sentence stipulates that “A” small

supply of twenty paise revenue stamps may

be kept as part of the cash balance. See

Rules 16 and 19 of C.G.A. (Receipts and

Payments) Rules, 1983

Paragraph 6.1.1

In second line the words “twenty

paise” appearing have been

substituted by the words “one

Rupee”. Reference of Rule 16 of

CGA (Receipts and Payments) Rules,

1983 has been deleted. Reference of

Rule 19 has been retained.

Paragraph 6.1.1

Now the cost of Revenue stamp is one

Rupee, hence the words “twenty paise” have

been substituted by “one Rupee: Rule 16 of

CGA (Receipts and Payments) Rules, 1983

referred to in this Paragraph has no relevance

with cash, hence deleted.

2. Paragraph 6.1.4 (a) & (b)

(a) The words “Accounts Officer” are

appearing in the first and last line of this

paragraph

Paragraph 6.1.4 (a) & (b).

The words “Pay and” have been

added with the words “Accounts

Officer” to read as “Pay and

Accounts Officer” in the first and

last line of this Paragraph

Paragraph 6.1.4 (a) & (b).

As the Pay and Accounts Officer receives

Monthly Accounts/Schedules in various

CPWA Forms etc hence the designation of

Accounts Officer given in this paragraph

have been substituted by the words Pay and

Accounts Officer..

3. Paragraph 6.2.1(a)

The words “Reserve Bank/State Bank or

one of the nationalized banks” are

appearing in the first and second line of

this paragraph

Paragraph 6.2.1 (a)

Existing provisions have been

substituted by the words “State Bank

of India or with any of the

nationalized banks”.

Paragraph 6.2.1 (a)

As a sequel to the decision taken by the

Reserve Bank of India to move away from

the retail banking of this Ministry w.e.f.

1.4.2005 State Bank of India has been

nominated as the accredited Bank of CPWD

all over in the country. The words “or with

any of the nationalized banks” have been

added as enabling provisions in future, if the

Bank is to be changed for one reason or the

other.

21

Paragraph 6.2.1 (b)

Functioning of the Divisional Officers of the

CPWD vested with the cheque drawing

powers is somewhat different from the

Cheque Drawing and Disbursing officers of

other Ministries/Departments as their

payments are confined to the object heads

enunciated in Para 3.1.3 of Civil Accounts

Manual.

Besides making payments of salaries and

Allowances, Divisional Officers also make

payments to the Contractors/Suppliers

connected with the execution of works or

supplying materials etc. they require more

funds under contractual obligation, hence the

revised procedure in place of Quarterly

assignment letter of credit has been

introduced as per the decision of the higher

authorities of this Ministry and the same has

been codified in Paragraph 6.2.1 (b).

4. Paragraph 6.2.1 (b)

Second sentence of this Paragraph stipulates

that “The letter of Credit to be opened in

favour of a cheque drawing Divisional

Officer at the beginning of the Financial

year will cover the amount for which vote

on account has been obtained`

Paragraph 6.2.1 (b)

New procedure for the issue of LOC

has been laid down

5. (1) Paragraph 6.2.7

The following sentence has been

added after the first sentence of

Paragraph 6.2.7. “However, Heads of

Departments of Central Public Works

Divisions in the light of Controller

As per the wages Act Work charged staff etc

is to be paid their wages in cash yet due to the

levy of banking cash transaction Tax by the

Government. The OM issued by the office of

the CGA has been referred to in this

22

(2)

General of Accounts, Department of

Expenditure, Ministry of Finance, OM

F.No.1(1)/2005/TA/476 dated

10.6.2005 may take appropriate steps

to minimize their cash transaction and

reduce their banking cash transaction

tax liability

(2)All cheques in Divisional office

drawn for Rs. 10 Lakh and above shall

bear two signatures. The second

signatory shall be Divisional

Accountant or any other senior most

official as may be nominated by the


paragraph.

(2) New provision of two signatories on

cheques for Rs.10 Lakhs and above added to

fall in line with the provisions of Para

3.5.1(viii) of Civil Accounts Manual.

6.(1) Paragraph 6.2.11

Existing provisions mention revalidation of

cheques over the dated signature of the

Divisional Officer.

(ii) Last Sub-paragraph

(a) In second line of this Sub-Para, there is a

mention of “office copy of the list of

payments”

(b) Third line stipulates only counterfoil of

the cheque

(c) In the last but one line the words

“telegraphic intimation” are appearing

(d) There is no ‘Note’ in the existing

provisions

Paragraph 6.2.11. Revised eliminating

the provisions of “Revalidation of

cheque” which has been dispensed

with.

(ii) Last sub paragraph

(a) The words “the office copy of the

list of payment” has been substituted

by the words “his records” in second

line

(b) The words ‘record slip’ has been

added in the third line after the words

“counter foil”.

(c) The words telegraphic intimation

have been substituted by the words

‘fastest mode of communication’.

Paragraph 6.2.11.

With the dispensation of the revalidation of

cheque, this paragraph has been rephrased to

fall in line with the procedure laid down in

Rule 47 (i) (iii) of CGA(R&P) Rules, 1983.

(ii) Last Sub-Paragraph

(a) Divisional Officers send their monthly

Compiled Accounts, hence the mention of

“List of Payment” is not correct

(b) Consequent upon the introduction of

MICR Cheque Books, there is no counter foil,

hence the words “record slip” have been

added in the third line of the existing sub-

paragraph.

(c) With the computerization the change has

been made.

23

(d) A new Note has been added as under:

Note: In so far as other NCDDO of

CPWD are concerned, they shall be

governed by the provisions of

Chapter 3 of Civil Accounts Manual

(CAM)

(d) Just to distinguish between cheque

Drawing and Disbursing Officers and Non-

Cheque Drawing and Disbursing Officers of

CPWD.

7. Parragraph 6.2.13

There is a mention of ‘counterfoil’ in the

second line and the words “as above” are

appearing in the third line of this paragraph

Paragraph 6.2.13

The words “record slip” have been

added after the word “counterfoil”

and the words “as above” appearing

in third line of the existing paragraph

have been deleted.

Paragraph 6.2.13

With the introduction of MICR Cheques,

there is no counterfoil, hence the words

“record slip” have been added. The words

“as above” are superfluous, hence deleted

8. Paragraph 6.3

(i) Account Procedure

(ii) Note 5

In the second line the words “CPWD

Manual Vol.II” as appearing

Paragraph 6.3

Note 5

The words “CPWD Manual Vol.II”

have been substituted by the words

“CPWD Works Manual”

Paragraph 6.3

To sound better

Note 5

Title has been changed by the CPWD

9. Paragraph 6.3.3

Note – For issue duplicates or copies of

receipts see Rule 23 of CGA (R&P) Rules,

1983

Paragraph 6.3.3

Note: In terms 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 allegation that the

originals have been lost. If any

necessity arises for such a document,

a certificate may be given that on a

specified date, a certain sum on a

certain account was received from a

certain person. This prohibition

extends only to the issue of duplicates

as the allegations that the originals

have been lost and does not apply to

Paragraph 6.3.3

Note: Contents of Rule 23 of CGA(R&P)

Rules, 1983 have been reproduced to facilitate

the users to see what Rule 23 stipulates.

24

cases authorized by these rules or by

special orders of the Government in

which duplicates have to be prepared

and tendered with originals.

10. Paragraph 6.3.5

In the fifth line the words “his own favour”

are appearing

Paragraph 6.3.5

The words “his own favour” have

been substituted by the words “his

own designation”.

Paragraph 6.3.5

Practice of drawing self cheque has been

dispensed with. Cheques are now to be

drawn by designation only.

11. Paragraph 6.4.2

Note: For instructions regarding making

payments for stores obtained by direct

order from private firms and individuals

abroad, see Rule 129 of CGA(R&P) Rules,

1983.

Paragraph 6.4.2

Note: Provisions of Rule 129 of

CGA(R&P) Rules, 1983 have been

reproduced in the revised version of

CPWA Code

Paragraph 6.4.2

To facilitate users of CPWA Code, contents

of Rule 129 of CGA(R&P)Rules, 1983 have

been reproduced.

12. Paragraph 6.6.2(a)

The words “self cheques” are appearing in

the first and seventh line of this paragraph.

Paragraph 6.6.2 (a)

i)The first sentence has been rephrased as

as under:-

“In case of bills of staff desiring

paypment by cash the cheques should

be drawn by the Divisional officers or

departmental Accounts officers

declared as Cheque Drawing

Divisional Officers by their

designation and by adding the word

“only” after their designation.

ii)In the seventh line the words “self

cheques” have been substituted by the

words ‘cheques drawn by designation

Paragraph 6.6.2(a).

This paragraph has been rephrased to fall in

line with Note (2) below Rule 47 of

CGA(R&P) Rules, 1983 and also due to

dispensation of drawing self cheques.

13. Paragraph 6.6.5

Sl.No.5 below Note of this Paragraph

In second line at the end the words

“counterfoils of cheques “ are appearing

Paragraph 6.6.5

Sl.No.5 below Note of this Paragraph

the words “non-MICR” have been

added before the words “cheques”

Paragraph 6.6.5

With the introduction of MICR cheques from

the year 1986, there is no counterfoil in

MICR Cheque Book. It is only the record

25

and the words “and record slip of

MICR Cheque” have been added

slip on which details of cheques are

mentioned, hence changes have been made in

this paragraph.

14. Paragraph 6.6.7

In the existing paragraph there is no

mention of numericals of minor and major

Heads of Account of “Public Works

Deposits” or for sub-head “Miscellaneous

Works Advance.”

Paragraph 6.6.7

In the revised version numericals of

Major and Minor Heads viz., “8443 –

Civil Deposits” “103-Public Works

Deposits” and Minor Head “799 –

Suspense” below the concerned

functional Major/Minor Heads of

Accounts for sub-head

“Miscellaneous Works Advances” etc

have been codified.

Paragraph 6.6.7

To give complete classification of the Heads

mentioned in this paragraph.

15.

16.

II – Imprest

Paragraph 6.6.8

In the existing paragraph there is no

mention about the Head of Account from

which Permanent Cash Imprest is drawn.

There is also no procedure or guidelines to

be followed for the Imprest drawn or

adjustment in cases where the facility of

Imprest is withdrawn due to closure of the

Division or withdrawal of such facility for

one reason or the other

II – Permanent Cash Imprest

Paragraph 6.6.8

In the revised version correct Heads

of Accounts viz 8672 – Permanent

Cash Imprest “ “101-Civil” together

with the procedure of recoupment and

adjustment on the closure of the

Division or the withdrawal of the

facility from the Permanent Cash

Imprest Holder have been codified.

II – In the caption complete nomenclature of

Imprest has been given.

Paragraph 6.6.8

Divisional Officers at present draw the

Permanent Cash Imprest by Debiting the

functional Budget Heads of Accounts viz

2059 – Public Works or 2216 – Housing as

the case may be. In the list of Major and

Minor Heads of Accounts distinct Major

Head 8672 – Permanent Cash Imprest” has

been provided. Furthermore the provisions

for Permanent Advance or Imprest have

been codified in Rule 291 of General

Financial Rules, 2005 read with para 10.12

of Civil Accounts Manual, hence the

correct procedure has been codified in the

revised version of CPWA Code. Besides

in terms of the provisions of Rule 73 of

26

General Financial Rules, 2005 Ministries/

Departments may open Sub-Heads and

Detailed Heads under the Budgeted Heads

in consultation with the Budget Division of

the Ministry of Finance. It is not clear as to

how the Divisional Officers have been

drawing Permanent cash Imprest from the

Budgeted Heads. This practice is proposed

to be dispensed with

17. III – Temporary Advance

Under the existing provisions of CPWA

Code, Disbursing Officer makes a

remittance to subordinate officers to

enable him to make a number of specific

petty payments on a muster roll or other

voucher which has already been passed

for payment, the amount remitted should

be treated as a temporary advance and

accounted for in Form 2 in the same way

as are imprest. The account of

Temporary Advance should be closed as

soon as possible.

III – Temporary Advance

In the revised version the

classification of passed Bill has been

suggested so that the expenditure

could be accounted for in the same

month in which the Bill has been

passed. Temporary Advance is

generally meant for the disbursal of

salaries, wages or any other petty

payment to the work Charged Staff at

site. Procedure for dealing with the

accountal of temporary advance in the

inner column in red ink and its

subsequent adjustment in the next

month has been codified.

III – Temporary Advance

As per the existing procedure the Bills are

passed without recording classification

thereof and cheque is issued /encashed to be

accounted for as cash for chest, out of which

Temporary Advance is given to the disburser

by the Divisional Officer to make payments

to the Work Charged Staff at site by passing

entries in red ink in the inner column.

Disburser renders the account thereof in the

next month wherein the charges and

recoveries are accounted for under the proper

head of account and undisbursed amount, if

any, is refunded by the Disburser. Under the

existing system the salaries and allowances,

wages of such staff even though drawn in the

month on the passed bills get accounted for

in the next month. With a view to bringing

such payments in the same month to which

these payments pertain, necessary changes

have been made.

18. Paragraph 6.7.1

Cheque Books and Receipt Books

Paragraph 6.7.1

As per the revised procedure

Paragraph 6.7.1

As a sequel to the decision taken by RBI to

27

Under the existing provisions cheque books

etc are stated to be obtained from the

Central Forms Stores, Kolkata

necessitated due to the change of

Bank from RBI to SBI for CPWD,

the Cheque Books of all the three

categories “A”, “B” and “C” are

obtained direct from the accredited

Bank free of cost. Accordingly

revised procedure for obtaining

cheque books has been codified.

move away from the retail banking of this

Ministry, State Bank of India has been

nominated as the accredited Bank for CPWD.

The SBI had agreed to supply cheque Books

to the Divisional Officers/Pay & Accounts

Officers free of cost. This arrangement has

been made in consultation with the Ministry of

Ffinance (Controller General of Accounts).

Hence the provisions of Para 6.7.1 have been

revised accordingly.

Note: Annexure to Chapter 6 on the guidelines for smooth operation of the system to be followed by the CPWD and Principal Accounts

Office has been added.

29

Concordance Table of Changes in “Chapter-7-Stores” of C.P.W.A.Code

S.No. Existing Provisions Proposed Changes Reasons

1 2 3 4

1. Note below Para 7.1.1 Provides that

“For General instruction for

purchase of Stores refer Appendix-8

of G.F.R-1963.”

The Note may be changed

to read as

“ For general instructions

for the Procurement of

Goods and Services refer

Chapter-6 of G.F.R-2005”

The General

Financial

Rules,1963 have

been replaced by

General Financial

Rules,2005 and

Appendix-8

deleted. Instead a

new Chapter-6 has

been introduced.

2 The Second line of Para 7.1.3 reads

as “..procedure prescribed in

General Financial Rules…..”

It has been amplified as

under “…..procedure

prescribed in Chapter 7 of

General Financial

Rules,2005…”

Specific provisions

of G.F.R,2005 need

to be codified for

general guidance of

divisional officers

3 The last line of Para 7.1.3 reads as”

….which will be brought to

prominently to the notice of

appropriate authority concerned by

the Accounts Officer.”

It may be modified as

under”….Which will be

brought prominently to the

notice of the appropriate

authority concerned of the

CPWD by the Divisional

Accountant under

intimation to the Chief

Controller of Accounts.”

Divisional

Accountant is the

representative of

the Office of Chief

Controller of

Accounts and it is

difficult for PAO to

detect such

errors/adjustment as

the PAO only

receives the

compiled account.

4 There is no “Note” below para 7.2.1

in the exisiting code.

Following Note proposed to

be added below Para 7.2.1

“Note: Sectional Officer

includes Junior Engineer

(Civil/Electrical)/Section

Officer (Horticulture).

In the

Civil/Electrical side

the Post of Section

Officer has been

redesignated as

“Junior Engineer”

5 There is no mention of the

nomenclature of the Form CPWA-

13 in Note below Para 7.2.5.

The Nomenclature “Tools

and Plant Received Sheet” has been added in the Note

below Para 7.2.5

For amplification

purpose

6 Para 7.2.6 line 2 reads as” These

will be prepared in triplicate by

process in indelible ink or copying

pencil …”

The word “ or Computer

generated sheet” has been

added.

Due to

computerization of

Accounts, the

Forms are also

computer

generated, hence

this suggestion has

been made.

30

1 2 3 4

7 The Note 1 below Para 7.2.6

provides as under

“ Two types of booklets will be

printed, one containing three copies

of each Goods Received Sheet and

the other containing four copies.

The Words

‘Orgininal’,’Duplicate,’Triplicate’

or Quadruplicate’ should be printed

on them

The Note1 has been

deleted and Note 2

redesignated as Note 1.

The Para 7.2.6

provides that the

Goods Received

Sheet will be

printed in Triplicate

and hence there is

no need to stress for

in any of the form

8 The Para 7.2.9(a) provides that

“ for use on works either by issue to

contractors or Direct(paragraph

10.3.1)

This has been modified as

under “ for use on works

either by issue to

contractors or Direct to

Works (Paragraph 10.3.1)

This is to make

distinction between

the the material

issued to contractor

or direct to works.

9 Para 7.2.10 The Word Computer

generated sheet has been

added in third(3rd

) line of

para 7.2.10 to read as “

Indents should be prepared

in quintuplicate by carbon

process or by computer

generated sheet,..”

Due to

computerization of

Accounts, the

Forms are now

computer

generated, hence

this suggestion has

been made.

10 Para 7.2.10 The following shall be

added after the last line of

para 7.2.10 “ The

Divisional Officer before

signing an indent shall

ensure that funds are

available and provisions

exist in the estimates”.

The divisional

officer before

placing an indent is

required to ensure

that necessary

funds are available

to cover the

expenditure to

avoid excess over

budgeted estimates.

11 Para 7.2.17 provides as under

“The claims for stock received from

other PW Divisions, including the

Divisions of other Government will

be settled in accordance with the

procedure prescribed in Appendix-

7-A”

Para 7.2.17 has been

amended as under “The

procedure for the

procurement of stock and

settlement of claim from other Public Works

Divisons, has been laid

down in Appendix 7-A of

this code”.

This is only to

realign and simplify

the provisions in

accordance with the

orders issued by the

Controller General

of Accounts vide

their OM No

18(4)/92/TA/237

dated 16-03-1993

as amended vide

OM NO.

18(4)/92/TA/169

dated 25-03-1994.

31

S.No. Existing Provisions Proposed changes Reasons

12 Para 7.2.18 provides as under

“Cash payment should not be made

for stock received from other

sources except in accordance with

the directions in Chapter 4 of Govt.

Accounting Rules, 1990. When

under those rules payment for

supplies made by any department is

made in cash, the claims of such

department should be dealt with in

the same way as those of suppliers.

In case of supplies arranged through

D/o Supply, for which the payment

is made by the Accounts Office, the

necessary adjustment of the cost,

through the remittance head

concerned, should be made by the

Divisional office in accordance with

the instructions in Chapter 8 and 17,

after verifying the claim with

reference to the entries in the

Divisional copy of the Goods

Received Sheet.”

The last line of this para

shall be replaced by the

following

“ In exceptional cases

where the Department

does not have required

expertise to make its own

arrangements for the

procurement/inspection of

Stores, it may project its

indent to DGS&D. In

such eventuality Indenting

Division would make

“Advance payment” from

the Budgeted heads of

Accounts to PAO, Supply

who will make payment

upto 98% on the basis of

proof of despatch i.e RR

etc. to the Supplier. The

balance payment of 2%

will be made to the

Supplier by PAO,Supply

on receipt of Consignee’s

Receipt and Inspection

Note etc. of the DGS&D.”

This has been done

in terms of the

provision of the

Chapter 6 of

General Financial

Rules,2005. As far

as advance payment

is concerned, a

simplified

procedure has

already been

suggested to

Controller General

of Accounts. This

addition is subject

to change if the

simplified

procedure is not

agreed to by the

CGA’s Office

13 Note below Para 7.2.20 It may be modified as

follows:-

“ In the case of controlled

articles as and when

decided by the

Government, like

Cement,Steel etc. the issue

Rates should be revised

whenever there is a

change in the controlled

price”

Government can

declare any article

as controlled

article.

14 Para 7.2.37 provides as

“In the case of Special depots or

divisions or of construction

divisions where there may be large

concentration of stores, their

physical verification should be the

duty of the executive authorities,

and should be performed by such

agency and in such detail as may be

decided by the Administrative

Ministry/Administration concerned

in consultation with the Accounts

Officer.

The Word “Accounts

Officer” may be replaced by

“Chief Controller of

Accounts”.

Chief Controller of

Accounts is the

head of Accounts

Organsiation and

the words

Accountant General

appearing in the

earlier Edition have

been substituted by

the words Chief

Controller of

Accounts.

32

1 2 3 4

15 Para 7.3.4 provides that

“…..Tools and Plant Received

Sheet, Form-13 which should be

prepared in triplicate by carbon

process in indelible ink or copying

pencil, one copy being retained by

the store keeper or sectional

officer…..”

It may be amended as

under “….Tools and Plant

Received Sheet, Form-13

which should be prepared

in triplicate by carbon

process in indelible ink or

copying pencil or

computer generated

sheet, one copy being

retained by the Store

Keeper or Junior

Engineer/Sectional

Officer…”

Now the accounts and

forms are prepared by

means of Computer,

hence computer

generated words has

been added. The

Sectional Officers are

now called as “Junior

Engineer in the Civil

and Electrical Side of

the Division, hence

the words Junior

Engineer have been

added.

16 The last line of Para 7.3.9 read as “

but when the Mathematical

Instrument Department is unable

to supply any instruments indented

for and arranged for their purchase

the supplier’s bill will, if that

Department so desires, be paid in

cash or by a Bank Draft.

The last line be deleted. As per Rule 140 read

with Rules 142,143

and 159(i) &(iii) of

GFR,2005,

Ministries/Deparments

i.e CPWD could make

its own arrangement/

inspection for the

procurement of Stores/

Materials hence last

line has been deleted.

17 Note 2 below Para7.4.1 provides

that “..This statement should show

kilometer by kilometer the

receipt,…”

It has been amended as

under “…..This statement

in CPWA Form 16 should

show kilometer by

kilometer the receipt,…”

This change has been

suggested to refer to

amplify the form in

which the details are

to be furnished.

18 Para 7.4.3 provides that

“……Metal found surplus, as the

result of check measurement (

Vide paragraph 39 of Central

Public Works Department Code)

or otherwise…”

It has been amended as

under “…Metal found

surplus, as a result of check

of measurement by

Superintending Engineer

(as contemplated in

Paragraph 39 of Central

Public Works

Department Code) or

otherwise,…”

The authority who

will test check the

quantity needs

elaboration.

33


PROVISIONS AND THE CHANGES PROPOSED IN CHAPTER 08- TRANSFER

ENTRIES.


1 2 3 4

1 Paragraph 8.1.1

In first line the words “that is”

are appearing in this paragraph

Paragraph 8.1.1

The words “that is”

have been

substituted by the

words “which are”

Paragraph 8.1.1

For clarity sake and to match

with the provisions of Para

5.3.1 of Civil Accounts

Manual.

2 Sub-Para 8.1.1(b) Sub-para 8.1.1(b)

The words “ or

remittance” have

been added.

Sub-Para 8.1.1(b)

As Remittance Heads are

cleared by T.E, hence the

words “or remittance” have

been added.

3 Sub-Para 8.1.1(C)(i)

(i) for credit to “Material

Purchase Suspense Account” on

account of Materials received for

works from sources other than

stock, vide Paragraph 10.3.6 and

10.3.11.

Sub-Para 8.1.1(C)(i)

(i) Existing

provisions

substituted for

adjusting PAO

Memos received

from PAO of the

Division in case of

purchase through

DGS&D.

Sub-Para 8.1.1(c)(i)

(i)Substitution necessitated

due to change in the procedure

of procurement of goods

through DGS&D.

34


PROVISIONS AND THE CHANGES PROPOSED IN CHAPTER 09- REVENUE

RECEIPTS


1 2 3 4

1 Paragraph 9.1.2:- The word “

Account” is appearing in the first

line of this paragraph

The Word “

Account” has been

substituted by the

word “ Accounting”

To Sound better.

2 Paragraph 9.1.4(a)(ii) below

Note 2. In the First and Second

line of this clause, the word “

Creditable to the minor head-

“Other receipt” by debit to

“Miscellaneous Works

Advances” are appearing.

Paragraph

9.1.4(a)(ii) below

Note 2.

(i) The numerical

Code “800” and

functional

Major/Sub-Major

Heads of Accounts

has been added with

the minor head

“other Receipts”.

(ii) The words “

under the Minor

Head “799-

Suspense” below the

Functional

Major/Sub-Major

Heads of Accounts”

have been added in

between the words

“miscellaneous

works Advances”

and “Vide paragraph

7.3.13.

To give complete

classification of the Heads of

Accounts.

3 Paragraph 9.3 Caption of this

Paragraph in the existing CPWA

Code is

“Licence fee of Building and Lands

Demands and recoveries

Paragraph 9.3.

“Demand and

Recoveries” have

been brought down

under the caption

“Licence Fee of

Buildings and

Lands”

Paragraph 9.3 Earlier the

caption was mixed up with the

Licence Fee of buildings and

Land with Damages and

Recoveries which is

misnomer. Hence “Demands

and Recoveries” have been

split up for the sake of clarity

which is in consonance with

the old version of C.P.W.A

Code.

35

4 Paragraph 9.3.4

Note (3) starts

with the

wordings “In

Form 48 will

also be included

any amount”

Paragraph 9.3.4 Note(3) “ Form 48 will also include

any amount”

Paragraph 9.3.4,

Note(3) slightly

rephrased.

5 Paragraph

9.3.5:- The

words

“Accounts

Officer” are

appearing in

second and third

line and at the

end word “

Disbursing or

Drawing Officer

concerned” are

appearing

Paragraph 9.3.5

The words “Pay and” have been added with the words

“ Accounts Officer” to read as “ Pay and Accounts

Officer” and at the end “Drawing or disbursing Officer

has been slightly amended.

Paragraph 9.3.5.

Since Monthly

Account and other

revenues/Forms are

rendered by the

Divisional officers to

the Pay and

Accounts Officer,

hence slight

modification has

been made. The

correct works are

“Drawing or

Disbursing Officers”

as disbursal takes

place after Drawal,

hence amended

accordingly.

6 Paragraph 9.3.6

stipulates that “

Recoveries

made by the

Disbursing or

Accounts

Officer of state

and the Defence,

Posts and

Telecommunicat

ions and

Railways

Accounts

Circles are

remitted by them

to the Divisional

Officer by

cheque/Demand

Drafts who will

credit the

amount by

deposit in the

accredited

Bank”.

Para 9.3.6 has been changed as under:-

Although individual-wise account is maintained in

the cases of licence fee (Rent) for Government

quarters forming part of General Pool

accommodation (managed by the Director of

Estates) no monetary settlement is to be effected.

Such recoveries are required to be booked directly

against the final head 0216-Housing in the books of

Posts/ /Railways/ Telecommunications. The receipts

relating to Civil Estimates under the Major Head

“0216 – Housing” shall be adjusted to the final head

in the books of the Defence Department without

carrying out any monetary settlement thereof with

the Divisional Officers.

The accounts consolidating authority of the

above mentioned Ministries/Departments shall

render monthly statement of receipts including

progressive figures for that financial year to the

Chief Controller of Accounts of the Ministry of

Urban Development and Poverty Alleviation and

also furnish figures under this head to the computer

cell of C.G.A’s organization while submitting the

monthly accounts.

Budget forecast for the receipt under the

Major Head “0216 – Housing” based on actuals etc

has to be furnished by Postal Board, Telecom Board

and F.A. Defence etc to the Ministry of Urban

Based on the

provisions of the

Para 8.23.1 of Civil

Accounts Manual the

existing Para 9.3.6

has been changed.

In other words Non-

Civil Departments

viz.

Railway/Posts/Telec

ommunications and

Defence have been

authorized to book

such receipt under

the final head “0216-

Housing” without

resorting to cash

settlement.

36

Development in connection with the preparation of

Budget Estimates/Revised Estimates etc.

7 Paragraph 9.4.1

In the existing

provisions

“Bridges or

Irrigation” and

Minor Head

“Deduct-

Refunds” have

been mentioned.

Paragraph 9.4.1, In the revised version the words

“Major heads concerned” and numerical code “900”

have been added with the Bridges or Irrigation and

“Deduct- Refunds”.

To give complete

classification.

8 Paragraph 9.5

(i) “Account

Procedure” is

appearing in the

caption of this

paragraph.

(ii) Note below

this Paragraph

the word “

Accounts

Procedure” is

appearing.

(i) The word “Account” has been substituted by the

word “Accounting” to read as “Accounting Procedure”

(ii) The word “Account” has been substituted by the

word “Accounting” to read as “Accounting Procedure”

(i) The word

“Accounting

Procedure” sounds

better.

(ii) The word

“Accounting

Procedure” sounds

better.

9 Paragraph 9.5.3

Minor heads

“Reccovery of

percentage

charges” or

“Other

Receipts” are

appearing.

Numerical codes “103” and “800” with the respective

Minor Heads have been added.

For the sake of

complete

classification of

Minor heads.

37


PROVISIONS AND THE CHANGES PROPOSED IN CHAPTER 10-WORKS

ACCOUNT S.

No.

Existing provisions Proposed changes Reasons for changes.

1 2 3 4

1 Para 10.1.2(iii) reads as

“ Work-Charged

Establishment Bills”

This has been amended to read

as “ (iii) Work-Charged

Establishment Bills (other than

those borne on regular

establishment)”

The Work-Charged

establishment borne on

regular establishment are

charged to functional

Budgetary Head of Account,

where separate provisions are

made for them. Which is

separate from the estimates of

the works.

2 The third line of Para

10.2.1 reads as “… The

cost of material

procured specially for

works, not paid for in

the same month are

charged to the accounts

of by transfer credit to

the “Material Purchase

Settlement Suspense

Account” but payments

to suppliers are

governed by the same

rules as payments to

contractors for work

done.”

This has been changed as

under:-

“The cost of material procured

in exceptional cases ( since

Ministries/ Departments in

terms of the provisions of

Rule140 of General Financial

rules,2005 have been

delegated full powers to make

their own arrangement for

procurement of goods)

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 in which

Stores have been received the

accountal will be by credit to

Sub-head “Purchases pending

adjustment/payment to

Supplier”. Both the Sub-heads

are to be opened under the

minor head “129 – Material

Purchase Settlement Suspense

Account” below the Major

Head “8658 – Suspense

Accounts”. Payments to

Suppliers are governed by the

same rules as payments to

contractors for work done.”

This has been necessitated due

to change in accounting

instructions issued by CGA

vide OM No.18/8/92/TA/945

02-11-1993.

38

3 Para 10.2.3(b) reads as

“(b) Members of the

work-charged

establishment as

defined in paragraphs

10 and 11 of the


Department Code.”

The same has been changed as

under :-

“(b) Members of the work-

charged establishment as

defined in paragraphs 10 and 11

of the Central Public Works

Department Code (i.e Work-

Charged Establishment borne

on regular establishment).”

Same as (i) above. The Pay

and Allowances of Work-

Charged Establishment borne

on regular establishment is

also charged to the head

Direction and Administration.

4 Para 10.2.12 reads as

“The authorized forms

of bills and vouchers

are the following…”

This has been amended as under

:- “The following are

authorized forms of bills and

vouchers :-

The sentence has been slightly

realigned.


“…This Form is used

for all running and final

payments to…”


as “…This Form is used for all

running payments to..”

The words “and final” has

been removed because Form

CPWA 26 is used for making

payment on a running work.

The final Payment is made on

Final Bill printed on yellow

pages.

6 Para 10.2.16, in the

fifth line the word

“applicable to the

case.” is appearing.

The same has been amended to

read as “as may be applicable.”

7 The certificate below

Note 4 of Para 10.2.17

does not speak of

Value added Tax(VAT)

Following text has been added

below Note 4:-

“With the introduction of

Value Added Tax (VAT), the

same should be taken care of

in the said certificate.”

8 There is no Note 6

below Para 10.2.17.

Following has been added

below Note 5 of Para 10.2.17.

“Note 6 : All Payments to

contractors should henceforth

be made through “e-

payment” for which

contractor will furnish

particulars of his Bank

Account, name of the Branch

and Bank with complete

address in the Tender

documents which should

provide a column to this

effect.”

The C.V.C has issued

instruction that all payments

to contractors and supplier

may be made through “e-

payment” to bring

transparency in the Govt.

Transactions. This has

therefore been added.

39

9 The last line of Note 2

below Para 10.2.18

reads as “…When the

claim is received in the

indenting Division, the

indent attached thereto

should be verified with

reference to the indent

received from the sub-

division along with the

omnibus transfer entry

order.”

The last line has been deleted. With the introduction of

“Advance Payment” for

settlement of inter-divisional

transaction vide CGA’s OM

No. 18(4)/92/TA/237 dated

16-03-1993 as amended vide

OM No. 18(4)/92/TA/.169

dated 25-03-1994, there is no

need for verification.

10 Para 10.2.22(b) reads

as

“In all other cases, only

with the sanction of

Government which

may, in exceptional

circumstances and in

respect of certain

specialized and capital

intensive works costing

not less than Rupees

one crore authorize

such advances as may

be deemed

indispensable, taking

the necessary

precautions for

securing Government

against loss and for

preventing the system

from becoming general

or continuing longer

than is absolutely

essential”


as:-

“In all other cases, only with the

sanction of Government which

may, in exceptional

circumstances and in respect of

certain specialized and capital

intensive works costing not less

than Rupees two crore authorize

such advances not more than

10% of the tendered value as

may be deemed indispensable,

taking the necessary precautions

for securing Government

interest against loss and for

preventing the system from

becoming general or continuing

longer than is absolutely

essential. Such advances

termed as Mobilisation

advance shall bear simple

interest at the rate of 10% per

annum to be calculated from

the date of payment to the

date of recover (both days

inclusive) on the outstanding

amount of advance. See

clause 10 B (ii) & (iv) of

General Conditions of

Contract for CPWD.

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 Receipt-03-Other

Interest Receipt of Central

Govt.-800-Other Receipts”

This has been added to

classify such advances and

explaining the conditions for

giving such advance and

mode of its recovery.

40


“Rules for the grant of

leave, gratuity, pension,

travelling and other

allowances etc., to

members of work-

charged establishment

are contained in the

manuals of the

department concerned.

The leave salaries,

travelling and other

allowances of members

of the temporary

establishment whose

pay is charged to works

under paragraph 10 of


Department Code are

regulated by the rules

applicable to temporary

establishments”

The following line has been

added at the end of the Para:-

“The Pay and Allowances of

work charged Establishment

borne on regular

establishment will be charged

under the functional

Budgeted Salary Head of

Account.”

Same as in (1) and (3) above.

12 Para 10.2.30 reads as :

“ Every payment made

to a member of the

work-charged

establishment whose

traveling allowance is

determined with

reference to the

provisions in

Supplementary Rules,

TA Bills in Form GAR

14A should be debited

to the work on which

he is employed.”

The same has been amended as

under :-

“Every payment made to a

member of the work-charged

establishment whether on

account of his wages or in

recoupment of actual

traveling expanses should be

debited to the work on which

he is employed. However in

respect of Work Charged

Establishment borne on

regular establishment, such

charges shall be debited to

the functional Budgeted

salary Head of Account.”

Same as (11) above.

13 The word “Account

Procedure” is

appearing in the

heading of Para 10.3.4.

This heading has been changed

to read as “ Accounting

Procedure”.

14 In the table below Para

10.3.6, at sr. No. 3

describes the procedure

for crediting the

material received from

“ Transfer from another

Division, Department

or Govt.”

This sr. No. 3 has been changed

as under:-

Column 1 has been replaced as

under:-

“3. (a)Transfer from one

Division to another Division”

Column 2 has been changed as

under:-

“Transfer would be on the

41

basis of Sub-head “Stores

Advance” under the Budgeted

Minor Head “799 – Suspense”

below the functional

Major/Sub-Major Heads of

Account or under Sub-head

“Work Advance” under

Work concerned.”


under:-

“At rates charged by the

concerned Supplying

Division”

15 The third line of Para

10.3.8 reads as “…in

Form 35-A so as to

ensure…”

This has been changed as under

“…in Form CPWA 35-A

Account of Material issued to

contractor, so as to ensure …”

This has been done to give

proper nomenclature of the

Form for easy understanding.

16 In the table below Para

10.3.11(a), at sr. No. 3

describes the procedure

for crediting the

material received from

“ Transfer from another

Division, Department

or Govt

This sr. No. 3 has been changed

as under:-

Column 1 has been replaced as

under:-

“3. (a)Transfer from one

Division to another Division”


under:-

“Transfer would be on the

basis of Sub-head “Stores

Advance” under the Budgeted

Minor Head “799 – Suspense”

below the functional

Major/Sub-Major Heads of

Account or under Sub-head

“Work Advance” under

Work concerned.”


under:-

“At rates charged by the

concerned Supplying

Division”

There is no change in the

Column 4.

17 In Para 10..17 the word

“Official Year” is

appearing.

This has been changed as “

Financial year”.

To match with accounting

language.

18 The fifth line of Para

10.2.19 reads as

“….work by credit to

the head “ Public

Works Deposits”, to be

dealt…”

This has been changed to read

as “work by credit to the

Minor head “ 108-Public

Works Deposits” below the

Major Head “8443-Civil

Deposits” to be dealt….”.

This has been changed to give

complete classification.

42

19 The last word of Note

below Para 10,5,19 is

“Constitution”.

The following has been added

after the word ‘Constitution’:-

“of India” to read as

“Constitution of India”.

20 There is no note below

Para 10.8.5

Following Note has been added

below para 10.8.5

“Note:- See Chapter 5-Works


Rules,2005”

To elucidate the provision of

General Financial Rules,2005.

21 In the Chapter , the

Words “Form 35,26”

etc. are appearing.

Wherever the Form followed by

numerical no. are appearing, the

same has been changed to read

as “ Form CPWA 35,26” etc.

This is indicate the series to

which the forms pertains.

22 The Word “ Accounts


at various places in the

chapter.

This has been changed to

following words, as and where

appearing:-

“Chief Controller of Accounts”

or “Pay and Accounts Officer”

In the departmentalized

Accounting system, The chief

Controller of Accounts is the

heads of the Accounting

Organisation, monitoring the

state of accounts through Pay

and Accounts Officer.

43


AND THE CHANGES PROPOSED IN CHAPTER 11 – PROCEDURE FOR LUMP-SUM

CONTRACTS


1. Caption of Chapter 11 –

Accounts Procedure for

Lump-sum Contracts

The word”Accounts”

appearing in Chapter 11 has

been substituted by the word

“Accounting”

To sound well

2. Paragraph 11.1.2


Officer” are appearing in

the fourth line of this

Paragraph

Paragraph 11.1.2



substituted by the words

office of the Chief

Controller of Accounts.

Paragraph 11.1.2

Advice in such

matters is given by

the Principal

Accounts Office,

hence changes have

been proposed.

3. Paragraph 11.3.2

In sub-paras of this

Paragraph the words “in

the certificate (3) printed

on the bill must, however,

be signed are appearing in

the fifth line.

44


AND THE CHANGES PROPOSED IN CHAPTER 12- MANUFACTURING ACCOUNT


1 Paragraph 12.1.2

The words “are” is

appearing in first and

second line of this

paragraph.

Paragraph 12.1.2

The words “are” appearing


words “is” in both the lines.

Paragraph 12.1.2

To correct the

grammatical error.

45

CONCORDANCE TABLE OF CHANGES IN THE EXISTING CHAPTER 13 –

SUSPENSE ACCOUNTS OF C.PW.A. CODE

S.

No.

Existing Provisions Changes Proposed Reasons

1. Para 13.1.1

The account of the

minor head “Suspense”

Sub divided into as

many of the three

heads named below as

may be required, is

kept in each division

under a single major

head of expenditure

unless government has

directed otherwise:-

(1) Stock (2)

Miscellaneous Works

Advances and (3)

Workshop Suspense.

In addition to the above

Suspense Accounts

under the Revenue

Major Head of

Account, the “Material

Purchase Settlement

Suspense Account”

outside the Revenue

Section under “8658-

Suspense Accounts” is

also operated to

account for settlement

of dues with other

divisions and suppliers

of stores if payment is

not made immediately.

These heads are of

temporary character

and all transactions

recorded under them

are ultimately removed

either by payment or

recovery in cash or by

adjustment. The

transactions, therefore,

consist of both debits

and credits, the latter

Para 13.1.1

The account of Minor Head

“799-Suspense” under those

functional budgeted Major

Heads of Accounts where

expenditure on works is

involved like “2059-Public

Works” etc. with their Sub-

ordinate Sub-Major Heads

in the Consolidated Fund of

India, divided into as many

of the three Sub-Heads

named below as may be

required, is kept in each

Division under a single

Major Head of expenditure

unless Government has

directed otherwise:-

(1) Stock (2)

Miscellaneous Works

Advances and (3)

Workshop Suspense.

The above mentioned heads

are of temporary character

and all the transactions

recorded under them, are

ultimately removed either by

payment or recovery in cash

or by adjustment. These

transactions, therefore,

consist of both debits and

credits, the latter being

marked as reduction of

expenditure when making

up the account of Major

Head.

In addition of the above

mentioned Suspense Heads

of Account in the

Consolidated Fund of India,

the Minor Head “129-

Material Purchase

Settlement Suspense

Operation of Minor Head “799-

Suspense” under the Budgeted

functional Major/Sub-Heads of

Accounts in the Consolidated

Fund of India has been mixed up

with the operation of Minor

Head “129-Material Purchase

Settlement Suspense Account” in

the Public Account of India

equating the adjustment of

MPSSA by treating it as

reduction of expenditure which is

misnomer as the concept of

treating the transactions as

reduction of expenditure is not

permissible in Public Account

Heads.

Besides amplifying the Heads of

accounts provisions of Rule 140

of General Financial Rules, 2005

by which Ministries/Departments

have been delegated powers to

make their own arrangements for

the procurement of goods or

services have also been codified

in the revised version of CPWA

Code. The provision that in case

however, a Ministry or

Department does not have the

required expertise, it may project

its indent to Central Purchase

organisation (e.g. D.G.S.&D)

with the approval of Competent

authority have also been

incorporated in this Chapter with

the stipulation that the indent

Form to be utilized for this

purpose will be as per the

standard Form evolved by the

Central Purchase Organisation.

The detailed existing procedure

shall henceforth be followed as

per the procedure laid down in

46

being treated as

reduction of

expenditure when

making up the account

of the major head.

Account” below the Major

Head “8658-Suspense

Accounts” in the Public

Account of India, is also

operated to account for the

settlement of dues of the

Supplies of Stores, if

payment is not made in the

same month in which the

stores have been received.

In exceptional cases where

the Department does not

have required expertise, it

may project its indent to the

Central Purchase

Organisation (e.g. D.G.S.&

D) with the approval of

competent authority in terms

of the provisions of Rule

140 of General Financial

Rules 2005. The indent

Form to be utilised for this

purpose will be as per the

standard Form evolved by

the Central Purchase

Organisation.

However existing procedure

for the procurement of stores

through D.G.S. & D shall

henceforth be followed in

such exceptional cases as

per the detailed procedure

laid down in Appendix 7-C

(b) of C.P.W.A. Code.

Besides the above

mentioned Suspense.

Appendix 7 C(b) of C.P.W.A.

Code. Reference of paragraph

22.4.10 relating to Minor Head

“107-Cash Settlement Suspense

Account” to be operated for

inter-departmental settlement

with Cabinet Sectt. and Ministry

of Defence has been added

below Paragraph 13.1.1.

2. Para 13.4.1

The word “under the Minor

Head “799-Suspense” have

been added after the words

“Miscellaneous Works

Advances”.

To codify complete classification

of minor head Suspense to read

as “799 Suspense”.

47


AND THE PROPOSED CHANGES IN RESPECT OF CHAPTER 14 WORKSHOP

ACCOUNT OF CPWA CODE

Sl.No. Existing Provisions Proposed Changes Reasons

1. Paragraph 14.1.2.

The word “to” is appearing

in between the words

“Repairs” and “Tools” in

the first line of this

Paragraph


word “to” has been


“of”

Paragraph 14.1.2. To

correct grammatical error.



Officer” are appearing at

the end of this Paragraph

Paragraph 14.1.3.




“Office of the Chief

Controller of Accounts”.

Paragraph 14.1.3

As the consultation is

done at Head Quarters

level, hence necessary

substitution has been

made.


The word “is” is missing in

the sixth line in between

the words “concerned” and

“required”

Paragraph 14.1.5

The word “is” has been

inserted between the

words “Concerned” and

“required”.

Paragraph 14.1.5

To correct grammatical

mistake.

48


PROVISIONS AND THE CHANGES PROPOSED IN CHAPTER 15-DEPOSITS

OF C.P.W.A CODE.


1 2 3 4

1 Paragraph 15.1.1

2. Interest bearing

Securities

2. Interest bearing Securities

(i) Deposits of the first

kind comprise

transactions of the

following classes,

which are passed

through the head Public

Works Deposits

(i) Deposits of the first kind

as referred to in 1 above

comprise transactions of the

following classes, which are

passed through the head

Public Works Deposits

Slight alignment and

rephrasing of the existing

contents of this paragraph.

(ii) C. Deposit for work

other than (Takavi

Work) to be done.

(ii) C. Deposit for work other

than Takavi Works to be

done.

Bracket appearing with

Takavi Works removed as it is

not required.

(iii) d. Sums due to

contractors on closed

accounts,

(iii) d. Sums due to

contractors on closed

accounts and

Coma removed and the word

“and” added at the end of this

clause.

(iv) The interest bearing

securities referred to in

class 2 above……

(iv) The Interest-bearing

securities of kind two as

referred to in 2 above.

Slight alignment and

rephrasing of the existing

contents of sub-para appearing

below Paragraph 15.1.1.

2 Paragraph 15.2.2

Under Conditions

Column in (ii) the

Words “Rule 275 of

GFR” is appearing.

The Figure “2005” has been

added after the Words “ Rule

275 of GFR” to read as “ Rule

275 of GFR,2005”.

As the old GFR,1963 has been

replaced by GFR,2005, hence

to make distinction this

change has been made.

3 Paragraph 15.2.2 Under

Conditions Column in

(x) the “Rule 275 of

GFR” is appearing.

This has been changed to read

as “ Rule 275(3) of

GFR,2005”.

Same as 2 above and to

elucidate the correct

provisions of GFR.

4 Paragraph 15.2.4 the

second line read as

“…from contractors’

bills, should be credited

to the head “Public

Works Deposit- Cash

Deposit of

Contractors”…”

This shall be read as “ …from

contractors’ bills, should be

credited to the Major Head

“8443- Civil Deposits-108-

Public Works Deposit” with

sub-head “Cash Deposit of

contractors thereunder”…”

This is to give complete

classification of the

transaction.

49

5 The first line of Para

15.4.1 starts as “ In the

accounts for March

each year,..”


“ At the close of March each

year,…”

The provisions have been

revised to fall in line with the

provisions of Rule 189 of

CGA(R&P) Rules,1983 as

amended from time to time.

6 Para 15.4.1(i) read as

“..Original deposits not

exceeding twenty five

rupees remaining

outstanding for one

whole account year;..”


“ Deposits not exceeding

twenty five rupees, unclaimed

for one whole account year,

or residuary balances not

exceeding the said amount

out of deposits partly repaid

during the year then

closing…”

Same as in 5 above.

7 Para 15.4.1(ii) read as

“ Balances not

exceeding twenty five

rupees of items partly

cleared during the year

then closing”

This has been deleted and

merged with provisions of

Para 15.4.1(i).

Same as in 5 above, the

deletion is necessary, as the

provisions have been merged

with Para 15.4.1(i)

8 Para 15.4.1 (iii) read as

“ Balances unclaimed

for more than three

complete account years

…”

The provisions have been re-

numbered as Para 15.4.1(ii)

and changed to read as “ All

Deposits or balances in

excess of the aforesaid

amount, unclaimed for more

than three complete account

years..”

Same as in 5 above, the

renumbering is necessitated in

terms of 6 above.

9 The First line of Note 1

below Para 15.4.1 read

as “..thus lapsing shall

be sent to the Accounts

Officer in

accordance…”

It shall read as “….thus

lapsing shall be sent to the

Pay and Accounts Officer in

accordance..”

Since the Divisional Officers

render their Monthly

Accounts and Schedules etc.

to the Pay and Accounts

Officer of the Division, hence

the change has been made.

10 The First line of Note 2


as “…referred to in (b)

of a sub-rule(1) which

pertain to..”

This has been changed to

“..referred to in (ii) of

Paragraph 15.4.1 which

pertain to..”

This has been necessitated in

terms of 8 above and to fall in

line with Rule 189 of

CGA(R&P) Rules,1983.

11 The last line of Note 2


as “..precheck by the

Accounts Officer

before repayment.”

This shall be changed to read

as “..precheck by the Pay and

Accounts officer before

repayment.”

Same as given in 9 above.

Besides this, under the scheme

of departmentalization of

Accounts, the pre-check/post

check, as the case may be, has

to be done by the P.A.O.

50

12 In Paragraph 15.4.3, in

second line the word

“Accounts Officer” is

appearing.

The word “Accounts officer”

has been changed to read as “

Pay and Accounts Officer”.

Same as in 11 above.

13 Caption “15.4-

Accounts of Public

Works Deposits”

Caption “15.5- Accounts of

Public Works Deposits”

This is to rectify the printing

error in the earlier version.

14 Paragraph 15.5.1 and

15.6.1 following words

are appearing

“ 1. Suspense Register,

Form 67”.

2. Schedule of

Deposits, Form 79”.

3. Form 85 Register of

Interest-bearing

Securities”

4. Form 86, Account of

Interest-bearing

Securities”

The word “ C.P.W.A” has

been pre-fixed with the Word

“Form” whereever appearing.

As the Book of Forms to

CPWA code prescribes the

Forms in which Accounts of

Public Works Officers are

kept. This is for amplification

purpose only.

15 -- Wherever the Word “

Accounts Officer” is

appearing in this Chapter it

shall be read as “ Pay and


Same as in 11 above.

51


AND THE PROPOSED CHANGES IN RESPECT OF CHAPTER 16 NON-

GOVERNMENT WORKS

SL.No. Existing Provisions Proposed changes Reasons

1. Paragraph 16.1.2

The word “shall” is

appearing in the fourth line

in respect of Rule 68(1) of

the Government

Accounting Rules, 1990 as

reproduced below this

Paragraph.

Paragraph 16.1.2.

The word “shall” has been


“should” as is appearing in the

text of Rule 68(1) of the

Government Accounting

Rules, 1990.

Paragraph 16.1.2

Substitution made to

fall in line with the

original text of Rule

68(1) of the

Government

Accounting Rules,

1990.

2. Paragraph 16.1.3

The word “detailed” is

appearing with the word

“head” in the first line of

this Paragraph.

Paragraph 16.1.3.

The word “detailed” has been


“Object” to read as “Object

Head”

Paragraph 16.1.3.

“Contributions” are

now classified at

object-head level,

hence substitution

made.

3. (i) Paragraph 16.2.1

The words “Public Works

Deposits” are appearing in

the fifth line of this

Paragraph.

Paragraph 16.2.1 Numerical

Code ”108” with the Head

“Public Works Deposit” and

the words “under the Major

Head” ‘8443 – Civil Deposits’

have been added in the revised

version of this Paragraph

Paragraph 16.2.1.

Amplification made

to give complete

classification of the

Heads of Accounts

(ii) Note

The figure of 20% is

appearing in second and

fourth lines of this note.

Note

(ii) The figures of 20%

appearing in this Note have

been substituted by the figures

33-1/3%

Note

(ii) Change has been

necessitated due to

the amended

provision of 33-1/3%

in Section 3 of

CPWD Works

Manual, 2003.

Note: Besides additions of numerical code with the existing minor heads and mention of

CPWA Form 64 and Pay and Accounts Office, Sub-head etc. no other changes have been

made.

52


PROVISIONS AND THE CHANGES PROPOSED IN CHAPTER 17-

TRANSACTIONS WITH OTHER DIVISIONS, DEPARTMENTS AND

GOVERNMENTS.

S.

No.


1 2 3 4

1 Paragraph 17.1.6(3)

There is no reference of

Appendix 11 of

General Financial

Rules.

The following has been added

at the end of this sub-para after

the words “Market value” “as

defined in Paragraph 2 of

Appendix-11 of General

Financial Rules,2005.

To give more transparancy

2 (i) In the second line of

Paragraph 17.1.6(4),

the word

“Constitution” is

appearing.

(ii)Sub-Para has been

ended with the words

“Appendix 11 of

GFRs”

This has been modified to read

as “Constitution of India”

(ii) The words have been

replaced to read as “ Appendix-

11 read with Rule 279(4) and

279(5) of General Financial

Rules,2005”

(ii) To amplify the existing

provisions in the light of the

provisions of General

Financial Rules,2005


“..Services rendered, or

articles supplied by one

Division to another will

be charged off for

except in the following

cases:-

(i)Stores- If they are

issued from a stock or

Materials Account

(vide para 10.5.12 and

10.5.13) or if their

transfer affects a work

(for which separate

Capital account is kept)

(ii) Other Services- if

they affect the accounts

of (a) any work for

which a separate capital

account is kept,(b) of a

work in progress, or (c)

Suspense or Deposits.”

The same has been replaced by

the following:-

“ Services rendered, or articles

supplied, by one division to

another will be settled through

Advance payments to be

classified as Stores Advance,

Service Advance or Works

Advance, as the case may be.

Procedure whereof is laid down

in Appendix 7-A of CPWA

Code.

With the dispensation of

operation of Minor Head “

107-Cash Settlement

Suspense Account” and “129-

Material Purchase Settlement

Suspense Account” below the

Major Head “8658-Suspense

Account” for the settlement of

inter-divisional transactions

w.e.f 1-4-93, the new

procedure for Advance

Payment was introduced by

the office of CGA vide their

OM No. 18(4)/92/TA/237

dated 16-3-93 as amended

vide OM of even no. 169

dated25-03-1994.

Accordingly existing

provisions have been

substituted by the new

procedure of “Advance

Payment”

53

S.

No.


1 2 3 4

4 Paragraph 17.1.8.

Existing provisions

stipulates that “

Amount owing by or to

one Public Works

Division to or any other

Public Works Division

or department

including Divisions or

Departments of other

Governments, except

for the supplies

arranged by the

Department of Supply

which are paid by the

PAO(Supply), should

be paid by cheque or

Bank Draft by the

Division/PAO

concerned (see Note 1

below Rule 2 of

Appendix 7-A.

Paragraph 17.1.8

(i) In the existing paragraph the

following words have been

added after the words

“arranged” in the second line of

this paragraph “ in exceptional

cases”

(ii) The words see Note 1 below

Rule 2 of Appendix 7-A

appearing with brackets ( ) have

been substituted by the

following :-

“ For inter-Divisional and inter-

Departmental transactions, see

Appendix 7-A and Appendix 7-

C of this code.

Paragraph 17.1.8

(i) Changes have been

necessitated due to the

incorporation of Rule 140 of

General Financial Rules,2005

delegating full powers to the

Ministries/Departments to

make their own arrangements

for the procurement of stores.

In cases where required

expertise is not available,

indent could be placed on

DGS&D, that is why the

words “in exceptional cases”

have been added.

(ii) Since Inter-Divisional

transactions are to be settled

through Advance Payment

and Inter-Departmental

transactions with Cabinet

Sectt. and Ministry of Defence

are to settled on cash basis,

hence addition has been made.

5 Paragraph 17.2.1 (a)(b)

(c)

Paragraph 17.2.1 (a)(b) New

procedures as contemplated in

Rule 140 of General Financial

Rules,2005 and Office

Memorandum issued by the

office of the Controller General

of Accounts have been codified

in this paragraph deleting the

existing procedure.

(ii) Note (3):- Existing Note(3)

has been substituted by the new

system of Advance Payment.

(i) Paragraph 17.2.1 (A) & (B)

and Note (3) thereunder :-

Changes have been

necessitated as a sequel to

changes in the existing

procedures brought out in

General Financial Rules,2005

and CGA’s Office

Memorandum.

(ii) Note(3) Change is based

on CGA’s OM No.

18(4)/92/TA/237 dated 16-03-

1993 as amended vide OM of

even No. 169 dated 25-03-

1994.

54

S.

No.


1 2 3 4

6 Para 17.2.3. In the last

line the words “and

Rule 1(2) of Appendix

7-A” are appearing.

The last words “ and Rule 1(2)

of Appendix 7-A have been

deleted.

With the introduction of

Advance Payment for the

procurement of Material/

service by one Division from

another Division, the existing

provisions have undergone

vital changes, hence the last

words have been deleted.

7 Para 17.2.4 (b) and

Note (1) thereunder:-

Existing Sub-Para(b)

stipulates that

“Similarly, in the case

of transactions between

Public Works

Divisions, including the

Divisions of other

Governments, the

claims should be

supported by all

necessary vouchers,

except those relating to

work done for other

divisions, for which see

paragraph 17.2.6(b)”

Note (1) stipulates that

“ the terms “all

necessary vouchers”

referred to in sub-para

(b) above also includes

such vouchers as do not

ordinarily pass beyond

the Divisional Office.

When it is not possible

to support a payment

by a voucher or payee’s

receipt, a certificate of

payment should be sent

along-with the claim,

vide Note below

Paragraph 6.4.6”

The words “ the system of

advance payment should be

followed have been inserted

after the words “of other

Governments”

Note(1) Existing note has been

revised as under:-

“In the case of Stores issued

from “Stock” by one Division

to another Division within the

same circle of account, the

supplying division will issue the

stores on receipt of cheque from

the indenting Division as

advance payment for the

procurement of stores. On

receipt of cheque, supplying

Division will enter the cheque

in the Cash book as debit to

“Remittance into Bank” under

the Minor Head “102-Public

Works Remittances” below the

Major Head “8782-Cash

Remittances etc.” and credit to

stock”

As above.

Procedure in brief has been

spelt out.

Note 2 has been deleted in

the light of codification of

above procedure.

55

S.

No.


1 2 3 4

8 Para 17.2.6(b) Paragraph 17.2.6(b) has been

slightly modified as a sequel to

the dispensation of Minor Head

“107- Cash Settlement

Suspense Account” for the

settlement of Inter-Divisional

transactions and introduction of

Advance Payment w.e.f 01-04-

1993 for the settlement of such

transactions.

Same as given in Column 3.

9 The words “Accounts


in various Paragraphs

of Chapter 17.

The word “Pay and” have been

added with the words

“Accounts Officer” to read as

“Pay and Accounts Officer” in

the respective Paragraphs.

As the Monthly Account

together with various

schedules are sent to the PAO

of the Division by the

Divisional Officer hence

addition has been made.

56


AND PROPOSED CHANGES IN RESPECT OF CHAPTER-18 – PAY AND

ALLOWANCES

Sl.No. Existing Provisions Proposed changes Reasons

1. Paragraph 18.1.1


Officer” are appearing in

second line of this paragraph

Paragraph 18.1.1




“Pay and Accounts Officer”

Paragraph 18.1.1

Divisional Officers

render their Monthly

Accounts to the Pay

and Accounts

Officer, hence the

words “Accounts


substituted by the

words “Pay and

Accounts Officer”

2. Paragraph 18.2.2

(i) Existing Provisions are

upto Sl.No.(iii)

Paragraph 18.2.2

Sl.No.(iv) has been added as

under:-

(iv)Government employees

joining Government Service

on or after 1.1.2004 and

covered under the New

Pension Scheme “2004”

Paragraph 18.2.2.

Under the New

Pension Scheme all

the DDOs/CDDOs

are required to

prepare separate Pay

Bill Registers and

Pay Bills to be

submitted to the PAO

for pre-check and

Payment, hence

Sl.No.(iv) has been

added

(ii) The word “form” is

appearing in the last line of

Sub-Para 3

The word “form” has been

substituted by the

word”Form” in this Sub-

Para.

(ii) To correct small

“f” to Capital”F”

(iii) Below the note Sl.Nos.

upto (c) have been

mentioned

(ii)Sl.No.(d),(e),(f),(g), (h),

(i), (j), (k) have been added

to incorporate the provisions

of “New Pension Scheme

2004” applicable to

Government employees

recruited on or after

1.1.2004.

(ii) To incorporate

the provsions of

“New Pension

Scheme, 2004” for

the preparation of

separate Pay Bill

Registers/Pay Bills

of Government

employees recruited

on or after 1.1.2004.

3. Paragraph 18.2.2(c).

The words “self cheque” are

appearing in this Paragraph.

Further the words “order

Cheques” are appearing in

the third line of this

Paragraph.

Paragraph 18.2.2(c)

The words “self cheque”


words “cheques by

designation of the DDO”.

The words “order cheques


words Crossed Account

Payee Cheques”. The words

Paragraph 18.2.2(c)

Practice of the

drawal of self cheque

has been dispensed

with. Now the

cheques are to be

drarwn by the

designation of the

DDO.

57

“will be” have been added

after the words

”CAM 10”.

Other changes have

been made as per the

prevailing practice.

4. Paragraph 18.3.4

The words starting “from”

any of the subsidiary of

G.I.C as indicated in item

(vii) under Rule 274 of GFRs

are appearing in this

paragraph.

Paragraph 18.3.4

With the replacement of

General Financial Rules,

1963 by General Financial

Rules, 2005, mention of

Rule 274 of GFRs has been

substituted by the words “as

per the rocedure laid down

in Rule 275 of General

Financial Rules 2005” after

the word “bond”

Paragraph 18.3.4

Same as given in

Column3

5. Paragraph 18.4.1

Existing provisions state the

remittance of Pay and

Allowances of Sub-ordinates

employed in out of place to

be made to them by Postal

Money Order/Bank Draft at

the nearest branch of Public

Sector Bank at Government

cost under the orders of the

competent authority.

Paragraph 18.4.1

As no Commission for

preparing Bank Draft is

charged by the accredited

Bank, hence this Paragraph

has been slightly amended

by shifting the words “at

Government cost for Postal

Money Order.

Paragraph 18.4.1

Same as given in

Col.3

6. Paragraph 18.4.2

In fourth line the words

“passed and” have been

added before the word

encashment:

Paragraph 18.4.2

Same as in Col.2

Paragraph 18.4.2.

Encashment is only

after the Bill is

passed hence

addition made

7. Para 18.5

Communication of sanctions

to Accounts Officer

Para 18.5

Caption has been changed to

read as “Communication of

sanctions to Pay and


Para 18.5

Same reasons as

recorded in Column

4 of Sl.No.1 of the

Concordance Table.

58


AND THE PROPOSED CHANGES IN RESPECT OF THE FOLLOWING CHAPTERS

1. Chapter 19 - Contingent Charges

2. Chapter 20 - Direction and other Social Offices

3. Chapter 21 - Accounts Returns of Sub-Divisional Officers

No major changes except the substitution of the words “Accounts Procedure” by the words

“Accounting Procedure” in Paragraph 19.3.1 of Chapter 19 and 20.3.8 of Chapter 20 and

the insertion of the words “21.1 Sub-Divisional Officers” in Chapter 21 of CPWA Code have

been made.

59


PROVISIONS AND THE CHANGES PROPOSED IN CHAPTER 22-ACCOUNTS

OF DIVISIONAL OFFICERS

S.

N

o.

Existing

provisions

Proposed changes Reasons for changes.

1 2 3 4

1. The word

“Accounts Officer”

is appearing at

various places in

the Chapter.

The Word “Accounts Officer” has

been changed to read as “ Pay and

Accounts Officer”

The function of Accounts

Officer has been looked after

by the Pay and Accounts

Officer in the Scheme of

Departmentalisation of

Account.

2 The word “ Form

62” etc. are

appearing in the

Chapter.

The Word “Form” along-with

Numerical No. wherever appearing

may be read as “ Form C.P.W.A” e.g

“Form 62 may be read as “Form

C.P.W.A 62”

The Forms to be maintained in

Public Works Division are

prescribed in C.P.W.A Code

and text of the Form is

appearing in “Book of

Forms”. This is also useful in

identifying the PWD Forms

with Forms prescribed in

other Codes, Rules etc.

3 The last line of

Note 2 below Para

22.1.3 reads as “ In

all cases of doubt,

however, the advice

of Accounts Officer

should be sought.

This has been changed to read as “In

all cases of doubt, however, the

advice of the Chief Controller of

Accounts through his Pay and

Accounts Officer should be sought”

In the Departmentalisation of

Accounts, the Chief

Controller of Accounts is the

Head of Accounting

Organisation and monitors the

state of Accounts through his

Pay and Accounts Officers. If

the Pay and Accounts Officer

is unable to clear the doubt

then he will approach the


for final decision.

4 The second line of

Para 22.2.4 reads as

“…at once in a

suitable register ( or

other account),

preferably…”

This may be read as “ …at once in a

suitable register ( or other account

records), preferably…”

To amplify the second line.

5 The second line of

Para 22.2.10 reads

as “ …Vouchers

not submitted to

audit (vide

Paragraph 22.4.17)

should be

“Cancelled” by

means of

perforating or

This may be read as “…Vouchers not

required to be submitted with

Monthly Account (vide paragraph

22.4.17) should be “Cancelled” by

means of a perforating or endorsing

stamp and kept carefully, to be made

available for test audit whenever

demanded by Internal/Statutory

Audit

The vouchers are generally

sent with the Monthly

Account for Post-Audit in the

Pay and Accounts Office and

vouchers not required to be

sent along-with Monthly

Account in terms of Para

22.4.17 shall be test- Audited

by the Internal Inspection

Party as well as Statutory

60

endorsing stamp

and kept carefully,

to be made

available for test

audit whenever

demanded by

audit.”

Audit.

6 Note 1 below Para

22.2.10

Following addition has been made at

the end of the line after the word

“GAR32” “read with Rule 109 of

CGA(R&P), Rules,1983 as

amended from time to time”

This has been done to bring

the provision of CGA(R&P)

Rules


“ Schedule of

Reconciliation of

cheques &

Remittances-The

remittances made

into the accredited

bank as well as

Cheque drawn on

them, by Public

Works Division

will be accounted

for under the Minor

Head

“P.W.Remittances”

subordinate to

Major Head “8782-

Cash Remittances”

etc., between

officers rendering

accounts to the

same Accounts

Officer/Accountant

General”

The following Paras have been added

/ replaced:-

22.3.1 The remittances made into the

accredited Bank as well as cheques

drawn on them, by Public Works

Division will be accounted for under

the Sub-heads “Remittances into

Bank” and “Public Works Cheques”

respectively below the Minor Head

“102 – Public Works. Remittances”

subordinate to Major Head “8782 –

Cash Remittances” etc between

officers rendering accounts to the

same Accounts Officer shall be

entered in the “Schedule of

Reconciliation of Cheques &

Remittances (Form C.P.W.A 51 of

CPWA Code)” .

22.3.2 The Dealing Branch of the

accredited Bank will prepare daily

Payment and Receipt Scrolls in

quadruplicate separately for each

Divisional Officer following the

This has been added to

elucidate the Banking

arrangement of the Divisional

office.

61

The accrediated

branch will prepare

and send daily

scrolls of

remittances realized

and payments made

in addition to a

copy of these

scrolls sent to the

Divisional Officer.

On receipt of the

copies of the daily

scrolls (receipt and

Payments), the

Divisional officer

will effect a

reconciliation in

Form 51 indicating

the difference

between the

cheques issued and

remittances made

by the Division on

the one hand and

the cheques

encashed and

remittanches

accounted for by

the bank The

Divisional Officer

should also prepare

and furnish list of

cheques issued and

remittances made

during the previous

months accounted

for in the bank

scroll during the

month on hand.

The Monthly

Divisional

Accounts, will have

to be supported by

the above “

Schedule of

Reconciliation of

cheques drawn &

Remittances” made

into accredited

Bank.”

procedure as laid down in Chapter 23 on

Banking Arrangements, the Dealing Branch

of the Bank will send payment scrolls and

Receipt Scrolls in duplicate alongwith Paid

Cheques/Challans to the designated Focal

Point Branch of the Bank. Third copy of the

above mentioned Bank Scrolls without Paid

Cheques/Receipted Challans will be sent to

the Divisional Officer by the Dealing Branch

and the fourth copy of the Scrolls shall be

retained by the Dealing Branch for its own

records. No document is to be sent to the

Pay and Accounts Officer of the Division

concerned by the Dealing Branch of the

accredited Bank.

In other words the role of the Dealing

Branch shall confine to prepare Payment

Scrolls/Receipts Scrolls on daily basis in

quadruplicate and pass on such scrolls in

duplicate alongwith Paid Cheques/Receipted

Challans to its designated Focal Point

Branch and the third copy without

supporting Paid Cheques/Receipted

Challans to the Cheque Drawing and

Disbursing Officer i.e., the Divisional Officer

and retaining the fourth copy for its own

record.

The Focal Point Branch of the

accredited Bank presently the State Bank of

India on receipt of Bank Scrolls together

with the related instruments i.e., Paid

Cheques/Receipted Challans, will prepare in

triplicate the “Main Scroll” Division-wise

and transmit two copies of the “Main Scroll”

along with original copy of the Scrolls duly

supported with Paid Cheques/Receipted

Challans received from the Dealing Branch

to the Pay and Accounts Officer of the

Division concerned on a day-to-day basis

retaining third copy for its own record. On

receipt of “Main Scroll” in duplicate from

the Focal Point Branch, the Pay and

Accounts Officer of the Division concerned,

after verification of related documents viz

the Paid Cheques/Receipted Challans will

return the second copy of the “Main Scroll”

duly certified without documents to Focal

Point Branch within 24 hours and carry out

the following adjustments in his Accounts:-

22.3.3

62

(a) For the adjustment of Payment Scroll:

P.A.O. of the Division concerned will

afford Minus Credit to Sub-head “Public

Works Cheques” under the Minor Head

“102-Public Works Remittances” below the

Major Head “8782 – Cash Remittances and

adjustments between officers rendering

accounts to the same Accounts Officer” per

Contra Credit to Minor Head “108-Public

Sector Bank Suspense” below the Major

Head “8658 – Suspense Accounts.” The

credit under Minor Head “108 – Public


Head “8658 – Suspense Accounts” will be

cleared by the Principal Accounts Officer of

the Ministry of Urban Development by

Minus Credit to the above mentioned

Suspense Minor Head per Contra Credit to

the Major/Minor/Sub-head “8675 – Deposits

with Reserve Bank” “101 – Central (Civil) –

Reserve Bank (PSB) on receipt of “Payment

Put Through Statement” from the Reserve

Bank of India.

22.3.4

(b) For the adjustment of Receipt Scroll

P.A.O. of the Division concerned will

adjust the Receipt Scroll by Debit to Minor

Head “108 – Public Sector Bank Suspense”

below the Major Head “8658 – Suspense

Accounts” per Contra Minus Debit to Sub-

head “Remittances into Bank” under the

Minor Head “102 – Public Works

Remittances” below the Major Head “8782 –

Cash Remittances and adjustments between

officers rendering accounts to the same

Accounts Officer”. The Debit under the

Minor Head “108 – Public Sector Bank

Suspense” below the Major Head “8658 –

Suspense Accounts” will be cleared by the

Principal Accounts Officer of the Ministry of

Urban Development by Debit to the

Major/Minor, Sub-head “8675 – Deposits

with Reserve Bank” “101-Central (Civil) –

Reserve Bank (PSB) and by minus Debit to

Minor Heads 108 – Public Sector Bank

Suspense” below the Major Head “8658 –

Suspense Accounts” on receipt of “Receipt

Put Through Statement from

Reserve Bank of India.

22.3.5

(c) Adjustment of the copy of the

Bank Scrolls received by the

63

Divisional Officer from the Dealing

Branch of the accredited Bank.

On receipt of the above mentioned

copy of the Bank Scrolls without related

documents viz the Paid Cheques/Receipted

Challans the Divisional Officer will effect

reconciliation of the transactions indicated in

the Receipt Scroll and Payment Scroll in

Part I – Cash Remitted and Acknowledged”

and Part II – Cheques issued and paid

respectively in the Schedule of Reconciliation

of Cheques and Remittances” in Form

C.P.W.A 51 to be sent by the Divisional

Officer along with Monthly Account to the

Pay & Accounts Officer of his Division for

reconciliation purposes. The Divisional

Officer should also prepare and furnish list

of cheques issued but not cashed and

remittances made but not accounted for

during the month as well as cheques issued

and remittances made during the previous

months accounted for in the bank scroll

during the month on hand. The monthly

Divisional Accounts, will have to be

supported by the above “Schedule of

Reconciliation of Cheques drawn and

Remittances” made into accredited Bank.

22.3.6 P.A.O. of the Division on receipt of

Form C.P.W.A 51 along with Monthly

Account from the Divisional Officer will

reconcile the figures of Bank Scrolls booked

in his account with those reported by the

Divisional Officer in CPWA Form 51.

Note: For detailed procedure for the

settlement of Accounts with Bank, see

chapter 23 of this Code.

8 Note below Para

22.4.3 reads as “

This form serves as

the transfer entry

order relating to

these recoveries

(vide paragraph

22.1.2) and should,

therefore, be signed

by the Divisional

Officer”

This has been changed to read as below:-

“This Form C.P.W.A 62 serves as the transfer

entry order relating to these recoveries (vide

Note below paragraph 22.1.2) and should,

therefore, be signed by the Divisional Officer.”

9 Para 22.4.4(a)(xiv) The word “Direction and Administrative This is to give clear

64

reads as “ Schedule

of Direction and

Administrative

Expenditure Form

64-A, vide Para

22.4.2(e) and

22.4.4(f)”

There is no (xv)

below above said

Para.

Expenditure” has been replaced by the words “

Establishment Expenditure”.

Following has been added:-

(xv) Schedule of Works Expenditure Form

CPWA 64

picture and realign

the para to look

better.

To include Form 64

also.

10 Note below Para

22.4.4(d) reads as

“….unless the

Accounts officer

has authorized this;

ordinarily they

should be classified

by Divisional

Officers under the

remittance head

“Public Works

Remittances-III-

Other Remittances

and included in the

Debit or Credit,

Form 77, as the

case may be.

This has been changed as under”….unless the

Chief Controller of Accounts has authorized

this.” The rest of the text has been deleted.

Chief Controller of

Accouns is Head of

Accounting

organization and

accounting

instructions are

issued by him. The

operation of sub-

head III- Other

Remittances below

Major Head 8782

has been dispensed

with w.e.f 01-04-

1993 vide CGA’s

OM

No.18/8/92/TA/945

dated 02-11-93 and

hence deletion has

been necessitated.

11 Note(b) below Para

Para 22.4.4(e)(B)

The following has been added in the last of

Note:- “ In other words Form CPWA 76 will be

prepared separately for Debits and Credits.”

To bring clarity in

the text.


“….II-Public

Works Cheques”

under the minor

head “Public works

Remittances (See

also Note 3 below

paragraph 22.3.1)

It has been amended to read as “…II-Public

Works Cheques” under the Minor Head “102-

Public Works Remittances” below the Major

Head 8782-Cash Remittances etc.” (see also

Note 3 below Paragraph 22.3.1)

This is to give

complete

classification.

13 Following is

appearing below

the table in Para

22.4.5

“(d) Schedule of

Works Expenditure

This has been deleted As it was not

conveying any

message and is

ambiguous. The

same has been

added as Para

22.4.4(f)(xv) as

given in Column

no.9.

14 Note 1 below Para The same has been amended as under To bring clarity in

65

22.4.6(C) reads as

“…entered in

column 6 and

against will be

arrived by

adding…”

“…entered in column 6 against each total

should be given in (a) in Column 7, the total

charges of the year which will be arrived by

adding…”

the text.

15 Para 22.4.9(f)

reads as “ Schedule

of Transactions

adjusted under the

Head “Cash

Settlement

Suspense Account”

This has been amended to read as

“(f) Schedule of Transactions Adjusted

under the Head “Cash Settlement Suspense

Account” in the case of inter-departmental

settlement with Cabinet Secretariat and the

Ministry of Defence”

As Operation of this

Minor Head is

applicable only for

Cabinet Sectt. and

Ministry of Defence

hence the

amendment has

been proposed.

16 Para 22.4.10 reads

as “..All Inter-

divisional

transactions

including those

involving the

Divisions of other

Governments,

should be collected

in Form 76-A,

which should

posted from Part II

of the Division-

wise Register

referred to in Rule

1(1) of Appendix-

7A.

This has been replaced by following :-

“22.4.10 Operation of Minor Head

“107-Cash Settlement Suspense Account”

below the Major Head “8658-Suspense

Accounts” for the settlement of inter-

divisional transactions has been dispensed

with from 1.4.1993. Instead, a new

procedure for advance payment as

enumerated in the revised Appendix 7-A of

CPWA Code has been introduced. Operation

of this Minor Head would continue for the

clearance of old outstanding Debit balances

under this head till all such outstanding

balances thereunder are liquidated.

With a view to minimizing the

operation of Suspense heads and also to

arrest future accumulations thereunder,

Minor Head “107-Cash Settlement Suspense

Account” below the Major Head “8658-

Suspense Accounts” would henceforth be

operated for the settlement of inter-

departmental transactions with the Cabinet

Secretariat and the Ministry of Defence. All

the transactions relating to services rendered

or supplies made by the Divisions of CPWD

to the Cabinet Secretariat or/and the

Ministry of Defence should be classified as

Debit under Sector L – Suspense and

Miscellaneous – Sub-Sector(b) Suspense and

Major and Minor Heads thereunder :”8658 –

Suspense Accounts” “107-Cash Settlement

Suspense Account”. These transactions as

and when take place should be posted in

Client-wise (viz. Cabinet Secretariat or/and

the Ministry of Defence) Register of

transactions adjusted under the head “107 –

Cash Settlement Suspense Account” in Form

1 of Appendix 7-C (b) of C.P.W.A. Code. On

As in column 14

above.

66

closing the Monthly Account” of the

Division. A copy of Part I of Form 1 should

be sent to the Client Department/Ministry

concerned duly supported by all the relevant

vouchers and receipt of the cheque/draft

should be watched through the Register

referred to above. The Cheque/Bank Draft

when received, should be entered on the

Receipt side of the Cash Book, the entry

being classified as credit to the minor head

“107 – Cash Settlement Suspense Account”

below the Major Head “8658 – Suspense

Accounts”’ thus clearing the original debit

under this head and the cheque should be

sent to the Bank for encashment or for

making necessary adjustment of the cheque

by Debiting Sub-head “Remittances into

Bank” under the Minor head “102-

PublicWorks Remittances” below the Major

Head “8782- Cash Remittances etc.”.

On realization of the proceeds of cheque

through Receipt Scroll received from Focal

Point Bank, PAO of the Division will clear

Debit head “Remittances into Bank” under

the Minor Head “102-Public Works

Remittances” below the Major Head “8782 -

Cash Remittances etc.” by minus debit per

contra debit to minor head “108-Public


Head “8658-Suspense Accounts. However,

Divisional Officer on receipt of the Copy of

Receipt Scroll from the Dealing Branch, will

enter the same in Part-I of Form C.P.W.A 51

to be sent along-with Monthly Account to the

PAO of the Division.

Remittance of cheque/Bank Draft in

settlement of inter-departmental

transactions with Cabinet Sectt./Ministry of

Defence should be intimated by the client

Department in Form 2 of Appendix 7-C(b)

17 Note 1 below Para

22.4.11 reads as

“ When works for

any of the

departments named

in the margin are

undertaken as a

standing Military

Engineer Service,

vide Paragraph

22.4.6(a), and funds

for the Indian Air

This has been amended to read as:-

“Note 1 – When Works for any of the

Departments named below are undertaken as a

standing Military Engineer Service

arrangement, vide paragraph 22.4.6(a), and

funds for the purpose are allotted to the

division, the expenditure connected therewith

should also be abstracted in Form C.P.W.A 74

the classification of expenditure being that

prescribed in respect of the works concerned

vide Note 3 below paragraph 3.1.8.

To readjust and

realign the text to

bring clarity in the

text.

67

Force purpose are

allotted to the

division, the

expenditure Deptt.

of Posts and Deptt.

of transactions

connected therewith

Telecommunication

should also be

abstracted in Form

Archaeological

Department74 the

classification of

expenditure being

that prescribed in

respect of the works

concerned vide

Note 3 below

Paragraphs 3.1.7.”

(i) Military Engineers Service

(ii) Indian Air Force

(iii) Posts

(iv) Telecommunications

(v) Archaeological Department

18 Para 22.4.15(15),

reads as

“(15) Schedule of

credits and Debits

to Remittances,

Form 77 (see also

Paragraph 22.4.4(f)

and Note

thereunder.”

There is no (22),

(23).

The Following has been added below Para

22.4.15(15)

“15 Schedule of Transaction Adjusted

under the head “MPSSA” in Form

C.P.W.A 69.”

Following new items under (22) and (23)

has been added:-

“22 Abstract Book Form CPWA-81

23 tatement showing the expenditure on

Deposit Work, FormCPWA-65-A”

This is has been

added in the list of

item to be included

in the Monthly

Account to make it

make convenient.

19 Para 22.417(a) (ii)

reads as

“..Vouchers in

support of

payments of wages

to members of the

Work-Charged

establishment

corresponding to

class IV staff, in

regular

establishment.”

This has been modified to read as

“ (ii)Vouchers in support of payments of

wages to members of the work-charged

establishment (other than those borne on

regular Estt.) corresponding to class IV

staff, in regular establishment”.

Work-Charged Estt.

Borne on regular

establishment are

given the status of

regular employee

and hence the

vouches relating to

them shall be given

the same treatment

as is given to

regular employee.

68

Concordance table of Chapter 23- Banking Arrangement and Chapter-24- Accounting procedure

for works executed by CPWD abroad.

The existing Chapter 23-Miscellaneous has been renumbered as Chapter-25 and New Chapters 23

and 24 has been added. As both the chapters are new there is no need for concordance table.

69

CONCORDANCE TABLE OF CHANGES IN THE EXISTING CHAPTER 23 (NEW CHAPTER 25)-MISCELLANEOUS

OF C.P.W.A. CODE

S. No. Existing provisions Proposed changes Reason for changes.

1. Caption of Chapter 23. Caption changed to read as Chapter 25. Due to the addition of two new Chapters

viz. 23-Banking Arrangements and 24-

Accounting Procedure for the execution of

work-Abroad, Existing Chapter 23 has

been renumbered as Chapter 25-

Miscellaneous.

2. Existing provisions of Annual

Indent for supply of Cheque

Books on the Controller of

Stamps, Nasik and issue of

Cheque Books to Divisional

Officers.

Requisition of Annual Indents for the

supply of Cheque Books to be sent by

Divisional Officers to their respective Pay

& Accounts Officers for onward

transmission to the accredited Bank, State

Bank of India, which will arrange the

printing, binding and packaging etc. free

of cost to the respective Divisions under

intimation of the P.A.O. concerned.

As a sequel to the decision taken by the

Reserve Bank of India to move away from

the retail Banking of C.P.W.D., State Bank

of India has been nominated as the

accredited Bank for C.P.W.D. Hence

changes have been made in Paras 25.1.1

and 25.1.2 of renumbered Chapter 25-

Miscelaneous of C.P.W.A. code.

3. Existing Para 23.3.1 mentions

the words “Accounts Officer”

and the word margin appearing

in bracket in lines 3 and 5

respectively.

The words “Accounts Officer” and the

word “margin” in bracket appearing in

third and fifth line have been substituted

by the words “Chief Controller of

Accounts” and “below” respectively in re-

numbered chapter 25-Miscelleneous.

In the old version of C.P.W.A. Code, the

words “Accountant General” were

appearing, hence these have been

substituted by the word “Chief Controller

of Accounts”. As there is no margin, hence

the word “below” has been added in

substitution of the word “margin”.

70

4. Existing Sub-Para 23.3.1 (a)

i) The first sentence amplifying

procedure for the transfer of

balances by the closing Division

has been confined to the

incorporation of balances by the

latter Division(s) without

mentioning endorsement to the

P.A.O. concerned.

ii) 23.3.1(a)

In fifth line the word “Accounts

officer” are appearing.

The following words have been added at

the end of first sentence of this sub-para

“and endorse a copy to the Pay &

Accounts officer of the concerned

Divisions intimating the total amount

under each head that is proposed to the

transferred to each Division.

The words “Pay and” have been added to

read as Pay and Accounts Officer.

This addition appears to have been left out

inadvertantly in the first revised Edition of

C.P.W. A. code, which has now been

added to appraise the P.A.O. of the transfer

of balances.

Monthly Accounts etc. are received by the

Pay and Accounts Officer of the concerned

Division, hence the words “Pay and “ have

been added to read as Pay and Accounts

Officer.

5. Para 23.4.1

The word “Accounts Officer”

are appearing in second and third

line of this para .

The words “Accounts Officer” appearing

in second and third line of the existing

Para have been substituted by the words

“Chief Controller of accounts”.

In the old version of C.P.W.A. code, the

words “Accountant General” were

appearing, hence these have been

substituted by the word “Chief Controller

of Accounts”.

72


PROVISIONS AND THE CHANGES PROPOSED IN Appendix-2,3,4 and 6 S.

No.


1 2 3 4

Appendix-2

1 Statement A Para 5, the

words “Accounts

Officer” is appearing.

The Word “Accounts Officer”

has been replaced by the word

“Pay and Accounts Officer”.

In the Departmentalisation of

Accounts Scheme, the

Accounts are maintained by

the “Pay and Accounts

Officer” and hence the

amendment.

2 Para 6(a) the first

sentence read as

“Capital bears all

charges for the first

construction and

equipment of a project,

as well as charges for

maintenance of

sections not opened for

working and charges

for such subsequent

additions and

improvements as may

be sanctioned under

rules by comptent

authority

This has been replaced as

under:-

“Capital bears all charges for

the first construction and

equipment of a project, as well

as charges for intermediate

maintenance of the work while

not yet opened for service and

bears also charges for such

subsequent additions and

improvements as may be

sanctioned under rules by

comptent authority.”

To Correct the sentence

grammatically.

3 Para 6(d)(iii) reads as “

All estimates for which

neither

remunerative…”

The Para has been changed as

under “ All estimates for which

neither are remunerative…”

--As above--

4 Para 7, Statement “A”

reads as “..Works

Expenditutre which,

under the foregoing

rule is changeable to

the capital account will

be classified under the

project which is treated

as Minor Head under

the Major Head “4701

or 4801”…”

This has been changed as under:

“Works expenditure which,

under the foregoing rule is

chargeable to the Capital

account will be classified under

the project which is treated as a

minor head under the major

head “4701-Capital outlay on

Major and Medium

Irrigation” or “4801-Capital

outlay on Power Projects”.

That which is chargeable to the

Revenue account will fall under

the object head “Extensions and

Improvements” or

“Maintenance and Repairs” of

the division “Working

Expenses” of the Major head

“2701-Major and Medium

For giving the Complete

classification of the Mjaor

Head of Account.

73

Irrigation…”.

5 Statement D, sub-para

under Para-2 reads as “

….bonus paid to non-

pensionable subscribers

to provident Fund”

This has been amended as under

“…bonus paid to the eligible

employees.”

Appendix-3-No Change

Appendix 4-No change

Appendix-6

6 The first line of Para 1

reads as “When the

stores arrive, the

Suspense head

“Material Purchase

Settlement Suspense

Account” should be

credited…”


as “When the stores arrive, the

““Minor head-129-Material

Purchase Settlement Suspense

Account” below “Major Head-

8658-Suspense Accounts” should be credited…”

To give complete

classification.

Appendix-7-A

7 The Existing Appendix

7-A provides the

detailed procedure to

be followed by the

P.W. Divisional officer

for the settlement of

Inter-Divisional

Transactions by

Cheque/Bank Draft. by

operation of Minor

Head “Cash Settlement

Suspense Account”

The Existing Procedure given

has been changed to bring it in

conformity with the CGA’s

dated 16-03-1993. by operation

of Minor Head “Store/Works

Advance”. This will Appendix

will not be operative for

settlement of Inter-

Departmental Transactions.

Appendix-7-B-No Change

Appendix-7-C

8 It deals with the

procedure for recovery

of cost of Work done in

the CPWD/Other

Departments

functioning on the

Public Works pathern ,

on behalf of other

Governments/Departm

ents.

This Appendix has been

bifurcated in following Parts :-

Appendix-7-C(a)- Detailed

procedure to be followed by

P.W. Divisional Officers and

P.A.O. of the Division for the

settlement of inter-departmental

transactions by cheque/Bank

Draft. (Settlement of inter-

departmental transactions with

Cabinet Secretariat and

Ministry of Defence).

The expansion has been

necessitated due to change in

the Accounting Procedure

suggested by the office of

Controller General of

Accounts for each activity.

74

Appendix-7C(b)- Procedure for

accounting of stores purchased

by placing indents on DGS&D

in exceptional cases( Settlement

of inter-departmental

transactions between Pay and

Accounts Officer, Deptt.of

Supply and Pay & Accounts

Officer of the CPWD Division

and accountal thereof in the

books of Divisional officers.)

Appendix-7-C(c)- Inter-

Departmental Settlement

through “Authorisation”.

Appendix-7-D-No Change

central public works account code forms

Documents

focal point branch

paid cheques receipted challans

subordinate officials acting

primary disbursing officer

recouping disbursing officer

general financial rules

to certified

computer generated sheet