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CENTRAL PUBLIC WORKS

DEPARTMENT CODE

APPLICABLE TO THE FEDERAL CIVIL SERVANTS IN PAKISTAN

Corrected & Modified

By

H A M I D ALI ZAKA A L I

(M.A., M.Ed. LL.B. (AD!OCATE

(Exponents of Civi Se!vi"e# L$%o&!# T$x$tion ' ene!$ L$)s*

+ p t o , - $ t e A . e n - . e n t s I n " o ! p o ! $ t e -

REVISED EDITION

THE IDEAL P+BLISHERS

(PUBLICATIONS OF LAW BOOKS)

Post Box No/ 0123# K$!$"4i , 53677



TABLE OF CONTENTS/

P$!$8!$p4(s*/

SECTION I,,,INTROD+CTOR9 2,0

SECTION II,,, ESTABLISHMENT AND MISCELLANEO+S ,,,

A/:General .. .. .. .. ..

B/: Annual and other reports on engineering subordinates ..C/:Employment on Loal !und "or#s .. ..

D/:Temporary and $or#%harged establishment.. ..

E/:&olie and other guards .. .. ..

F/:'edial establishment .. ..

/:(ashiers .. .. ..

H/:!orms and reords .. . . . .

I/:Trans)ers o) di*isional and sub%di*isional harges

3,;

5,6

<

27,2=

20,23

21

2;25,26

2<,=;

SECTION I,,,D+TIES OF OFFICERS OF THE P+BLIC >ORKS DEPARTMENT:

A.+(hie) Engineer .. .. ..

,.+Superintending Engineer .. ..

(.+Di*isional O))ier ... .. ..

D.+Sub%Di*isional O))ier .. ..

=5,02

0=,0<

37,17

12

SECTION IV/:>ORKS:

A.+(lassi)iation o) the operations o) the &ubli "or#s

Department .. .. .. ..

,.+,asi rules appliable to all entral $or#s e-euted by the

&ubli "or#s Department .. .. ..

(a) Administrati*e appro*al .. ..

(b) E-penditure santion .. .. ..

/ Tehnial santion. ... .. ..

(d) Appropriation and re%appropriation .. ..

(e) Summary .. .. .. ..

(.+&o$ers o) authorities to aord appro*al or santion to entral $or#s+

a/ General .. .. .. ..



(b) Administrati*e appro*al .. ..

(c) E-esses o*er amount administrati*ely appro*ed

(d) E-penditure santion .. .. .

(e) 'odi)iations in e-penditure santion ..0/ Tehnial santion ... ..

g/ E-esses o*er tehnial santion ..

A/ 'odi)iations in amount tehnially santioned

i/ Tehnial santion to omponent parts o) a pro1et

(j) Appropriation and re%appropriation

D.+Lapse o) santion ... .. .. .

E.—(ommuniation to audit o) appro*als and santions ..

!.+Rules to be obser*ed be)ore2 during and a)ter the e-eution o) $or#s

(a /General rules .. ..

(b) Estimates .. .. ..

c) Sope o) the santion to an estimate

d/ &reliminary operations+

3. Land A4uisition5. (alling )or and aeptane O) tenders

(e) Rules to be obser*ed during onstrution+

3. General .. ..

5. Supplementary estimates

6. Re*ised estimates ..

0)/ &roedure on ompletion o) a $or#G.+Speial rules )or petty $or#s .. ..

7.+Speial rules regarding repairs .. ..

I.+Deposit $or#s ..

SECTION V/:B+ILDINS:

A.+!i-tures .. .. ..

,.+!urniture in residenes o) high o))iials

(.+&urhase o) buildings .. ..

D.+Sale or dismantlement o) buildings 2.E.+Renting o) buildings.. .. ..

!.+Insurane o) buildings .. ..

G.+8se o) publi buildings as residenes ..



7.+Register o) Immo*able Go*ernment &roperties

SECTION V+STORES

A.+General .. .. .. ..

,.+&urhase2 manu)ature and repairs o) stores .G%.+Sale and $rite%o)) o) stores .. .. ..

D.+Sto# ta#ing .. .. ..

E.+'athematial Instruments .. ..

!.+Store#eepers .. .. ..

G.+&o$ers o) minor loal Go*ernments and o) o))iers o) the &ubli "or#s Department in relation to the saleand $rite%o)) o) stores .. .. ..

APPENDI?/+&o$ers o) authorities to aord administrati*e appro*al to $or#sre4uired to meet the needs o) the (entral Departments spei)ied



OVERNMENT OF PAKISTAN

Cent!$ P&%i" >o!@s Dep$!t.ent Co-e/

SECTION I:INTROD+CTOR9

2* This (ode is intended to de)ine the sope o) the )untions o) minor loal

Go*ernments in respet o) entral $or#s2 as also o) o))iers o) the &ubli "or#sDepartment $or#ing either diretly subordinate to or under the ontrol o) authoritiesdiretly subordinate to the Go*ernor%General. It does not apply to $or#s arried outother$ise than through the ageny o) the &ubli "or#s Department2 nor shouldanything in it be deemed to o*erride any speial rules laid do$n by theGo*ernment o) &a#istan )or appliation to speial lasses o) $or#s2 e. g.2 the Rules)or the management o) Go*ernor%General9s Estates.

2,A*

$* All original $or#s and speial repairs2 osting more than Rs. 52:;; relating to(entral (i*il buildings and ommuniations shall be e-euted through the Ageny

o) the &ubli "or#s Department2 (entral or &ro*inial2 as the ase may be. Ine-eptional ases in $hih the &ubli "or#s Department is not employed )or thee-eution o) suh $or#s and repairs2 the Audit Department shall in*ariably beonsulted at the initial stage2 0. e.2 prior to an agreement being entered into $ith anarhitet or ontrator2 so that suitable pro*ision may < be made2 so )ar aspossible2 .)or normal audit he# and )inanial ontrol.

%*

i/ Original $or#s and speial repairs osting Rs. 52:G= or less and all ordinaryrepairs2 irrespeti*e o) their ost2 relating to buildings the administrati*e ontrol o) $hih *ests in the heads o) Departments2 shall be e-euted by them $ithout

re)erene to the &ubli "or#s Department e-ept $here it is not possible )or theheads o) Departments to do so.

ii/ As an e-eption to this rule2 all $or#s on2 and repairs to2 suh o) the buildings inLahore2 as are under the harge o) (entral (i*il Departments other than the (i*il

A*iation Department/ $ill be e-euted by the (entral &ubli "or#s Department onpayment o) the usual departmental harges.

"* In all other ases2 the &ubli "or#s Department shall be responsible )or maintenane2 inluding speial repairs2 and original $or#s2 irrespeti*e2 o) their ost.

Note. T"e#e r$%e# do ot '%y to )or*# ert'ii+ to t"e Li+"t"o$#e,

Arc"'eo%o+ic'% 'd S'%t De'rtet#. T"ey '%#o do ot '%y to )or*#'d re'ir#-i%% coectio )it" #'it'ry, )'ter-#$%y 'd e%ectric'% i#t'%%'tio# )"ic" 're +oered /y 'r'+r'" 012 of t"e 3eer'% 4i'ci'% R$%e#.

=* The term <minor loal Go*ernment< as used in all (hie) (ommissioners.

The )ollo$ing <hie) loal authorities< disharge the )untions and e-erise the&o$ers o) a minor loal Go*ernment>%

2/ The Go*ernment o) &a#istan in the 'inistry o) 7ealth and "or#s in respet o) irles and di*isions under their diret ontrol.



=/ Deleted.

0/ Deleted.

The term <Audit O))ier< inludes a &ay and Aounts O))ier in ases in $hihsuh an O))ier has been entrusted $ith the disharge o) any o) this duties assigned to an

Audit O))ier under this (ode.0* "here2 under the rules in this (ode2 any )untion is assigned2 or po$er other than

that o) tehnial santion/ delegated to an o))ier o) the &ubli "or#s Departmento) a ertain status2 and there is no o))ier o) that or o) higher status in the loal areaonerned2 the )untion may be disharged or po$er e-erised by the minor loalGo*ernment.

SECTION II

ESTABLISHMENTS AND MISCELLANEO+S

A/ ENERAL

3* &osts under minor loal Go*ernments designed to be held by members o) the(entral Ser*ie o) Engineers or o) the &ro*inial Engineering Ser*ie are ordinarily)illed by the appointment o) o))iers obtained )rom )ie &ro*inial Go*ernments. Ano))ier thus obtained dra$s the pay o) the post to $hih he is appointed in ases$here a spei)i rate o) pay is attahed to suh a post @ other$ise he dra$s thepay admissible to him upon the time sale o) the ser*ie to $hih he belongs. 7e isalso entitled to any speial pay or ompensatory allo$ane attahed to the post in4uestion.

1* "here a post under a minor loal Go*ernment is borne upon the adre o) a&ro*inial Go*ernment2 appointments to it are made by the &ro*inial Go*ernmentonerned. I) the post is o) di*isional or higher status2 the appointment should be

made in onsultation $ith the minor loal Go*ernment.;* Appliations regarding the lea*e or retirement o) an o))ier2 $ho is borne upon the

adre o) a &ro*inial Go*ernment and $ho is ser*ing under a minor loalGo*ernment2 should be )or$arded by the minor loal Go*ernment $ith itsreommendation to the &ro*inial Go*ernment )or disposal.

B/ ANN+AL AND OTHER REPORTS ON ENINEERIN S+BORDINATES

5* &ersonal registers2 or annual reports2 sho$ing a ontinuous reord o) ser*ie2should be maintained )or all engineering subordinates2 ommendations as $ell asensures being entered therein.

6* Deleted.C/ EMPLO9MENT ON LOCAL F+ND >ORKS

<* A Superintending Engineer may be re4uired to e-erise2 in addition to his ordinaryduties2 super*ision o*er Loal !und e-penditure in ommuniation $ith the i*ilo))iers2 under suh orders and rules as the minor loal Go*ernment may laydo$n. Similarly2 members o) the engineering and subordinate establishments o) the department may be employed on Loal !und $or#s in addition to their regular duties2 $hen suh employment is not detrimental to the publi ser*ie.

D/ TEMPORAR9 AND >ORK,CHARED ESTABLISHMENT



27* Temporary establishment inludes all suh non%permanent establishment2 nomatter under $hat titles employed2 as is entertained )or the general purposes o) adi*ision or sub%di*ision2 or )or the purpose o) the general super*ision2 as distint)rom the atual e-eution2 o) a $or# or $or#s. "or#%harged establishmentinludes suh establishment as is employed upon the atual e-eution2 as distint

)rom the general super*ision2 o) a spei)i $or# or o) sub%$or#s o) a spei)ipro1et or upon the subordinate super*ision o) departmental labour2 stores andmahinery in onnetion $ith suh a $or# or sub%$or#s. "hen employees borneon the temporary establishment are employed on $or# o) this nature2 their payshould2 )or the time being2 be harged diret to the $or#. The entertainment o) $or#%harged establishment is sub1et to the rules laid do$n by the Go*ernor%General in respet o) the entertainment o) temporary establishment generally. I) theentertainment o) $or#%harged establishment is ontemplated in onnetion $ithany $or#2 the ost should in*ariably be sho$n as a separate sub%head o) theestimate )or that $or#.

22* 'embers o) the temporary and $or#%harged establishments2 $ho are engaged

loally2 are on the )ooting o) monthly ser*ants. I) they are engaged )or a spei)i$or#2 their engagement lasts only )or the period during $hih the $or# lasts. I) dismissed2 other$ise than )or serious misondut2 be)ore the ompletion o) the$or# )or $hih they $ere engaged2 they are entitled to a month9s notie or amonth9s pay in lieu o) notie@ but2 other$ise2 $ith or $ithout notie2 their engagement terminates $hen the $or# ends. I) they desire to resign their appointments they must gi*e a month9s notie o) their intention to do so2 )ailing$hih they $ith be re4uired to )or)eit a month9s pay in lieu o) suh notie. Theterms o) engagement should be learly e-plained to men employed in theirumstanes mentioned abo*e.

2=* Superintending Engineers and Di*isional O))ier9s may2 sub1et to limits o) pay o) Rs. 5:; and Rs. 3;; per mensem2 respeti*ely2 )or eah post2 and to any generalor speial restritions $hih the minor loal Go*ernment may impose2 santion theentertainment o) temporary and $or#%harged establishment sub1et to theonditions that2 in the ase o) temporary establishment2 pro*ision )or the purposee-ists in the budget and that2 in the ase o) $or#%harged establishment2 pro*ision)or the same has been made in a separate sub%head o) the santioned estimate.&ro*ided2 )urther2 that the pay o) no suh temporary or $or#%harged post shalle-eed the presribed rates in ases $here suh rates ha*e been de)initely laiddo$n by a higher authority )or any partiular lass o) posts.

E/ POLICE AND OTHER +ARDS

20* "hen marhing2 or $hen in amp on publi duty2 o))iers ere allo$ed a guard )or the protetion o) publi property. Suh guards are supplied $ithout harge by the&olie Department2 and appliation )or them may be made to the Superintendento) &olie by an o))ier o) not lo$er status than a Di*isional O))ier. Suh guards $illnot2 ho$e*er2 be supplied unless the o))ier tra*elling is in harge o) Go*ernmentmoney or *aluable Go*ernment property2 or unless the ountry is disturbed.

23* In all ases $here2 through the inability o) the &olie Department to supply a guard)rom the regular &olie !ore2 speial guards ha*e to be entertained2 the santiono) the minor loal Go*ernment $ill be neessary. O))iers may2 ho$e*er2 in urgentases2 entertain the guard in antiipation o) santion2 reporting their ation at one



to higher authority. The ser*ies o) suh e-tra guards should be dispensed $ithdiretly they are no longer re4uired.

F/ MEDICAL ESTABLISHMENT

21* Sub%Assistant Surgeons $ill be allo$ed as part o) the &ubli "or#s establishment2

and )urnished $ith mediines at the publi e-pense2 $here*er any large body o) $or#men is olleted together. Santion to their appointment must be obtainedunder the usual rules regarding inreases o) establishment2 and appliation )or theser*ies o) indi*iduals to )ill santioned posts should be made2 through theSuperintending Engineer2 to the (hie) 'edial O))ier o) the minor loalGo*ernment onerned.

/ CASHIERS/

2;* (ashiers2 $hether appointed permanently or temporarily2 must )urnish seurity2 9theamount being determined by the Superintending Engineer2 aording to theirumstanes o) eah ase. Store%#eepers2 sub%store%#eepers2 and members o) subordinate and lerial establishments entrusted $ith the ustody o) ash or stores may2 sub1et to any general or speial orders o) the minor loal Go*ernmenton the sub1et2 be re4uired to )urnish seurity at the option o) the SuperintendingEngineer o) the irle2 $ho $ill determine $hether the amount shall be paid in alump sum o) by dedution )rom salary.

H/ FORMS AND RECORDS

25* Standard )orms inluded in the ,oo# o) Standard !orms published by theGo*ernment o) &a#istan must be utilied and may not be altered $ithout thepre*ious santion o) that Go*ernment.

26* "here a de)inite period a)ter $hih reords may be destroyed has been presribed

by the Go*ernment o) &a#istan Di*isional O))iers may2 on the e-piry o) thatperiod2 order the destrution o) suh reords in their o$n and subordinate o))ies.Superintending Engineers are ompetent to santion the destrution o) suh other reords in their o$n and subordinate o))ies as may be onsidered useless. Thedestrution o) reords $hih appertain to the aounts o) the department isgo*erned by paragraph :BC o) the (entral &ubli "or#s Aount (ode. 2A reordo) the papers destroyed should be maintained2 but the )ollo$ing should on noaount be destroyed>%

Reords onneted $ith e-penditure $hih is $ithin the statute o) limitation.

Reords onneted $ith e-penditure on $or#s not ompleted although beyond theperiod o) limitation.

Reords onneted $ith laims to ser*ie and personal matters onneted $ithpersons in the ser*ie.

I/ TRANSFERS OF DIVISIONAL AND S+B,DIVISIONAL CHARES/

2<* A register o) inumbents o) harges should be #ept in e*ery di*isional o))iesho$ing the period o) inumbeny o) eah o))ier $ho has held harge o) thedi*ision and o) the se*eral sub%di*isions2 and2 in eah sub%di*isional o))ie2 asimilar register o) the inumbents o) that sub%di*ision only.

=7* The relie*ing o))ier should inspet the reords2 ash2 mathematial instruments2



stores2 $or#s2 and materials at site o) $or#s2 e-amine the aounts and ount theash2 and2 in reporting that the trans)er has been ompleted@ should bring to notieany de)iienies2 departures )rom santioned plans and estimates2 and2 generally2anything ob1etionable or irregular in the ondut o) business $hih may ha*eome to his notie. In the ase o) the trans)er o) a sub%di*isional harge2 the

relie*ed o))ier should2 unless other$ise ordered2 aompany the relie*ing o))ier on his inspetion. In the ase o) the trans)er o) a di*isional harge2 the relie*edo))ier should aompany the relie*ing o))ier in his inspetion o) out stations only$hen so direted by the Superintending Engineer@ in reporting that the trans)er hasbeen ompleted the relie*ing o))ier should mention $hat outstations he has yet toinspet2 and $hen he proposes to *isit eah.

=2* I) the relie*ing o))ier )ails to bring to notie $ithin a reasonable period anyde)iieny or de)et in $or#2 or stores ta#en o*er2 )rom his predeessor2 he $ill beheld responsible )or the same2 both as to 4uantity and 4uality2 so )ar as he $as in aposition to asertain it.

==* The relie*ed o))ier should gi*e the relie*ing o))ier a memorandum sho$ing all the$or#s in hand and the orders remaining to be omplied $ith2 detailing suh mattersas partiularly re4uire his attention2 $ith )ull e-planation o) any peuliarity o) irumstanes or apprehended di))iulties. 7e should also )urnish the relie*ingo))ier $ith a omplete statement o) all unad1usted laims2 and a report as to anyompliation li#ely to arise o$ing to their non%ad1ustment.

=0* The relie*ing di*isional o))ier should mention speially in his trans)er report$hether the aounts may be onsidered )airly to represent the progress o) the$or#s.

=3* In the ase o) the trans)er o) a di*ision the report o) ompletion o) trans)er should2e-ept in speial irumstanes2 be submitted $ithin a )ortnight o) suh trans)er. In

the ase o) any disagreement bet$een the relie*ed and relie*ing o))iers2 are)erene should be made to the Superintending Engineer.

=1* The trans)er report o) a sub%di*isional harge should be made in the presribed)orm $hih2 on reeipt by the Di*isional O))ier2 should be srutinied by him2 anyremar#s neessary being entered in the olumn pro*ided )or that purpose. Itshould then be )or$arded to the Superintending Engineer2 $ho2 a)ter passing suhorders as may be neessary2 should return it to the Di*isional O))ier )or reord inhis o))ie.

=;* In the ase o) a di*isional or sub%di*isional harge beoming *aant by the deathor sudden departure o) the o))ier in harge2 the sueeding o))ier should ta#e

ation as abo*e presribed and assume harge2 )or$arding to the SuperintendingEngineer or Di*isional O))ier2 as the ase may be2 the reeipts $hih $ouldother$ise be gi*en to the relie*ed o))ier.



SECTION III

D+TIES OF OFFICERS OF THE P+BLIC >ORKS DEPARTMENT

A/ CHIEF ENINEER/

=5* The (hie) Engineer is responsible to the minor loal Go*ernment )or the e))iientadministration and general pro)essional ontrol o) publi $or#s $ithin its

1urisdition2 and is its hie) pro)essional ad*iser in all matters onneted $ith them.

=6* It $ill be the duty o) the (hie) Engineer to reommend to the minor loalGo*ernment trans)ers and postings o) Superintending Engineers. Trans)ers o) Di*isional O))iers and o) other establishment are $ithin his ompetene.

=<* The (hie) Engineer $ill e-erise a onurrent ontrol2 $ith the Audit O))ier2 o*er the duties o) the o))iers o) the department in onnetion $ith the maintenane o) the aounts2 and $ill gi*e all legitimate support to the Audit O))ier in en)oringstrit attention to the regulations onerning the disbursement o) money2 theustody o) stores and the submission o) aounts. 7e $ill ha*e no authority o*er

the Audit O))ier in regard to audit matters2 but $ill ha*e a laim on him )or assistane and ad*ie in matters relating to aounts and )inane. 7e $ill arrangethat the Audit O))ier is #ept )ully ogniant o) all proeedings and proposals2 toenable the latter to )ul)ill his )untions.

07* The (hie) Engineer $ill prepare2 annually2 the portion o) the budget estimatesrelating to the $or#s under his ontrol. It $ill be his duty to administer the grant2and2 $ith this ob1et2 to #eep a lose $ath o*er the progress o) the e-penditureagainst it2 $ith a *ie$ to seeing that no e-ess is permitted to our2 and that2 i) additional )unds are neessary2 appliation )or the same is made. It $ill2 )urther2 behis duty to see that the grant is )ully e-pended in so )ar as is onsistent $ith

general eonomy and the pre*ention o) large e-penditure in the last months o) theyear2 and that any money that is not li#ely to be needed during the year is promptlysurrendered so as to allo$ o) its appropriation )or other purposes by the proper authority.

02* The general super*ision and ontrol o) the assessment o) re*enue )rom irrigation$or#s2 $ithin the limits o) his harge2 $ill rest $ith the (hie) Engineer2 $ho $ill)rame the neessary estimates and $ath are)ully the progress o) the realiationsduring the ourse o) the year.

B/ S+PERINTENDIN ENINEER

0=* The administrati*e unit o) the department is the irle2 in harge o) a

Superintending Engineer. In loal areas in $hih there is no (hie) Engineer2 theduties assigned in paragraphs 5 to 63 abo*e $ill de*ol*e upon theSuperintending Engineer.

00* Sub1et to any orders o) the minor loal Go*ernment2 the trans)ers and postings$ithin his irle o) establishment2 other than o) Di*isional O))iers and Aountants2may be made by the Superintending Engineer on his o$n authority.

03* The Superintending Engineer should e-amine the boo#s o) Di*isional O))iers andtheir subordinates2 and see that matters relating .to the primary aounts areattended to personally by the Di*isional and Sub%Di*isional O))iers and that theaounts )airly represent the progress o) eah $or#. It $ill also be his duty to



e-amine the registers o) $or#s2 and2 $hen he onsiders it neessary2 he mayre4uire a Di*isional O))ier to report to him monthly or at longer inter*als2 on a"or#s Slip2 the total e-penditure to date under eah sub%head o) a $or#2 inontrast $ith the santioned estimate. It $ill thus be seen that it rests $ith theSuperintending Engineer to in*estigate e-esses o*er sub%heads $ith a *ie$ to

deiding $hether or not a re*ised estimate $ill be re4uired )or the $or#. "hen are*ised estimate is re4uired2 it $ill also de*ol*e on the Superintending Engineer tosee that it is submitted in due time to the santioning authority. See paragraphs FFand B.

01* It $ill be the duty o) the Superintending Engineer to inspet the *arious $or#s inprogress $ithin his irle2 and to satis)y himsel) that the system o) managementpre*ailing is e))iient and eonomial2 that the di))erent stores are duly *eri)iedaording to the rules laid do$n2 and that there is no aumulation o) sto# in anydi*ision beyond its re4uirements. 7e is also responsible that no delay is allo$ed toour in the submission o) ompletion reports. 7e should2 )urther2 so )ar as may bepossible2 inspet periodially all important publi buildings and other $or#s $ithin

his 1urisdition.0;* The Superintending Engineer $ill inspet the di*isional o))ies at least one a year

and reord the results o) suh inspetion in the presribed )orm. 7e is alsore4uired to satis)y himsel)2 )rom time to time2 that the sta)) employed in eahdi*ision is atually neessary and ade4uate )or its management.

05* The Superintending Engineer is re4uired to ma#e it his speial duty during histours to see that measurement boo#s are are)ully #ept and measurementsproperly reorded2 and that they are omplete reords o) the atual measurementso) eah #ind o) $or# done )or $hih erti)iates ha*e been granted. 7e should alsosee that any orders o) the minor loal Go*ernment regarding he# measurements

are duly obser*ed.06* The super*ision and ontrol o) the assessment o) re*enue )rom irrigation $or#s

$ithin his irle $ill rest $ith the Superintending Engineer.

0<* The Superintending Engineer is authoried to orrespond diret $ith any o) theloal authorities2 i*il or %military2 $ithin the area o) his 1urisdition.

C/ DIVISIONAL OFFICER

37* The e-euti*e unit o) the department is the di*ision2 in harge o) a di*isionalO))ier2 $ho is responsible to the Superintending Engineer )or the e-eution andmanagement o) all $or#s $ithin his di*ision.

32* Sub1et to the orders o) the Superintending Engineer2 a Di*isional O))ier maytrans)er establishment other than sub%di*isional o))iers/ )rom one station toanother $ithin his di*ision.

3=* The Di*isional O))ier is re4uired to ta#e the neessary steps )or obtaining ash )or the $or#s under%his ontrol2 to #eep aounts2 and to submit them puntually to the

Audit O))ier under the rules )or the time being in )ore. 7e is responsible )or thearrangements )or aount #eeping2 in $hih matter he $ill be assisted by hisDi*isional Aountant2 and he must see that his aounts are posted )rom day today and that the Aountant arries out his duties regularly and puntually. Theresponsibility )or the orretness2 in all respets2 o) the original reords o) ash and



stores2 reeipts and e-penditure2 as also )or seeing that omplete *ouhers areobtained rests $ith the Di*isional O))ier2 $ho $ill2 be)ore submitting the monthlyaounts2 are)ully e-amine the boo#s2 returns and papers )rom $hih the sameare ompiled.

30* The Di*isional Aountant is responsible to the Di*isional O))ier )or the orret

ompilation o) the aounts o) the di*ision )rom the data supplied to him. Therelati*e position o) the Di*isional Aountant to the Di*isional O))ier in respet o) aounts is analogous to that o) a Sub%Di*isional O))ier to a Di*isional O))ier inrespet o) $or#s2 and the responsibilities o) the latter )or the $or# o) the Di*isional

Aountant are similar to those $hih attah to him in respet o) the e-eution o) $or# in the harge o) his other subordinates. See also (entral &ubli "or#s

Aount (ode2 paragraphs BC to 3;6.

33* The Di*isional O))ier is held primarily responsible )or a))ording in)ormation inases o) probability o) e-ess o) atual o*er estimated ost o) $or#2 and shouldreport any suh probability to the Superintending Engineer at one2 desribing thenature and ause o) the e-ess and as#ing )or orders. This report should be madeon the 9"or#s SlipH !orm. Di*isional O))iers must also submit the "or#s Slip2 $ithsuh e-planation as $ill enable the Superintending Engineer to pass orders on thease2 on the ourrene2 or the probability2 o) the ourrene2 o) any irregularity inthe rate or ost o) a sub%head. All important liabilities not brought to aount shouldalso be noted on the "or#s Slip.

Note. It i# $ece##'ry for t"e Dii#io'% Officer, to #$/it t"e Wor*#S%i i c'#e# i )"ic" "e c' '## fi'%%y e5ce##e# oer e#ti'te#$der 'r'+r'" 60.

31* The Di*isional O))ier is re4uired to inspet2 at least one a year2 the moreimportant buildings and $or#s in his di*ision2 and is responsible that proper

measures are ta#en to preser*e them and to pre*ent enroahment onGo*ernment lands in his harge. 7e should #eep aurate plans o) all suh landsand ta#e are that his subordinates ma#e themsel*es a4uainted $ith theboundaries and see that they are respeted.

Note A Dii#io'% Officer $#t *ee o record i "i# office t"efo%%o)i+ %'#, or #$c" of t"e '# 're re7$ired i "i# dii#io 89

2/ (omplete plans2 setions and ele*ations o) e*ery building or other $or# under hisharge2 as atually onstruted2 any subse4uent alteration being are)ully noted.The boundaries o) the ground attahed to any buildings should be distintly sho$n.

=/ &lans o) roads under his harge2 sho$ing the 4uarries $hene metal is obtained.

3;* Immediately a $or# is )inished2 it is the duty o) the .Di*isional O))ier to lose theaounts o) it and to prepare the (ompletion Report2 i) re4uired by the rules inparagraph BB.

Note. W"e it i# decided to '/'do ' )or*, t"e 'cco$t# re%'ti+ tot"e )or* #"o$%d /e c%o#ed '# #oo '# o##i/%e 'fter #$c" deci#io i#re'c"ed.

35* A Di*isional O))ier is re4uired to report immediately to the SuperintendingEngineer any important aident or unusual ourrene onneted $ith his di*isionand to state ho$ he has ated in onse4uene. See also paragraph B6.



36* It is the duty o) the Di*isional O))ier to administer the grant made )or publi $or#sin his di*ision2 and2 $ith this ob1et2 to #eep a lose $ath o*er the progress o) e-penditure against it $ith a *ie$ to seeing that no e-ess is permitted to our and that2 i) additional )unds are neessary2 appliation )or the same is made.

3<* The Di*isional O))ier is responsible )or the detailed assessment o) the re*enue to

be obtained )rom irrigation $or#s $ithin his di*ision2 and $ill maintain suh reordsand aounts )or the purpose as may be presribed.

17* A Di*isional O))ier an reei*e orders only )rom his Superintending Engineer2 the7ead o) the minor loal Go*ernment2 or other i*il o))ier duly authoried.

D/ S+B,DIVISIONAL OFFICER

12* The di*ision is di*ided into sub%di*isions2 in harge o) Sub%Di*isional O))iers2 $hoare responsible to the Di*isional O))ier )or the management and e-eution o) $or#s $ithin their sub%di*isions.

SECTION IV

>ORKS

A/ CLASSIFICATION OF THE OPERATIONS OF THE P+BLIC >ORKS DEPARTMENT

1=* The operations o) the department are di*ided primarily into t$o ategories2 original$or#s and repairs2 the )irst inluding ne$ $or#s2 alterations2 additions andpurhases2 the seond repairs and maintenane. !or the purpose o) this rule2 all$or# neessary to bring into use ne$ly purhased or pre*iously abandonedbuildings )alls in the )irst ategory.

Note 0. W"e ' ortio of ' e5i#ti+ #tr$ct$re i# to /e di#'t%ed 'd re%'ced, if t"e co#t of #$c" re%'ceet rere#et# ' +e$ieicre'#e i t"e er'et '%$e of t"e roerty '# ' '##et, t"e )or* #"o$%d /e c%'##ed '# ori+i'% )or*, t"e co#t ()"ic" #"o$%d /ee#ti'ted if ot *o) of t"e ortio re%'ced /ei+ credited to t"ee#ti'te for :ori+i'% )or* : 'd de/ited to : re'ir#:. I '%% ot"er c'#e#, t"e )"o%e co#t of t"e e) )or* #"o$%d /e c"'r+ed to ;re'ir#:.

Note <. T"e c'it'% '%$e of 'y ortio of ' /$i%di+ )"ic" i#'/'doed or di#'t%ed )it"o$t re%'ceet #"o$%d /e )ritte off t"e tot'% c'it'% '%$e of t"e /$i%di+ '# recorded i t"e /oo*#.

B/ BASIC R+LES APPLICABLE TO ALL CENTRAL >ORKS E?EC+TED B9 THE P+BLIC

>ORKS DEPARTMENT

10* There are )our main stages in the pro1et )or a entral $or#2 namely2 administrati*eappro*al2 e-penditure santion2 tehnial santion2 and the appropriation or re%appropriation o) )unds. These stages are desribed in the )ollo$ing rules.

$* A-.inist!$tive App!ov$/

13* !or e*ery $or# e-luding petty $or#s and repairs/ it is neessary to obtain2 in the)irst instane2 the onurrene o) the ompetent authority o) the administrati*edepartment re4uiring the $or#. The )ormal aeptane o) the proposals by thatauthority is termed administrati*e appro*al< o) the $or#2 and it is the duty o) theloal o))ier o) the department re4uiring the "or# to obtain the re4uisite appro*al to



it. An appro-imate estimate and suh preliminary plans as are neessary toeluidate the proposals should be obtained )rom the &ubli "or#s Department2and2 sub1et .to any orders $hih the minor loal Go*ernment may presribe2 theDi*isional O))ier may be re4uired to pro*ide these on the re4uisition o) the head o) the department onerned2 or o) suh o))ier as is ompetent to aord administra%

ti*e appro*al to the $or#. In ases in $hih the appro-imate estimate e-eeds Rs.5;2;;; in respet o) $or#s in the &a#istan &ubli "or#s Di*isions at Lahore or Rs.3;2;;; in respet o) $or#s in other areas2 the estimate and plans should be)or$arded to the re4uisitioning authority through the Superintending Engineer. TheDi*isional O))ier must2 ho$e*er2 in eah ase2 e-erise his 1udgment on thedemand made2 and it is his duty to oppose2 at this stage2 any appliation o) the realneessity )or $hih he is not satis)ied. In any ase in $hih he )eels that he annotreommend the e-eution o) a $or# alled )or by a duly onstituted authority2 heshould e-plain his ob1etions to the o))ier onerned and2 i) he )ails to on*inehim2 should re)er the matter )or the orders o) the Superintending Engineer. Theproedure presribed in this rule $ill apply also to modi)iations o) the proposals

originally appro*ed2 i)2 by reason o) suh modi)iations2 re*ised administrati*eappro*al beomes neessary see paragraph :/ and to material de*iations )romthe original proposals2 e*en though the ost o) the same may be o*ered bysa*ings on other items.

Note I t"e c'#e of )or*# re7$ired ot for ' 'rtic$%'r de'rtet /$t i t"e itere#t# of t"e +eer'% $/%ic, e.+., co$ic'tio# 'd irri+'tio )or*#, o for'% 'dii#tr'tie 'ro'% i# re7$ired, /$t ior %oc'% 3oeret# #"o$%d %'y do) #$c" r$%e# '# 'y /eece##'ry to e#$re t"e #$/i##io 'd #cr$tiy of p!ei.in$!-esi8ns $n- esti.$tes %efo!e t4e -et$ie- esti.$te is p!ep$!e- fo! t4ep&!pose of te"4ni"$ s$n"tion/

%* Expen-it&!e S$n"tion/

11* E-penditure santion means the onurrene o) the Go*ernment o) &a#istan in thee-penditure proposed2 in ases $here this is neessary see paragraph /. In allother ases the at o) appropriation or re%appropriation o) )unds see paragraph:/ $ill operate as santion to the e-penditure onerned. The duty o) obtaininge-penditure santion2 $here neessary2 rests $ith the department re4uiring the$or#.

"* Te"4ni"$ s$n"tion/

1;* Sub1et to the pro*isions o) paragraph 3;52 )or eah indi*idual $or# proposed to be

arried out2 e-ept petty $or#s2 petty repairs2 and repairs )or $hih a lump sumpro*ision has been santioned under paragraph 3;2 a properly detailed estimatemust be prepared )or the santion o) ompetent authority @ this santion is #no$nas the tehnial santion to the estimate and2 e-ept in ases suh as are re)erredto in paragraphs :C and :2 must be obtained be)ore the onstrution o) the $or#is ommened. As its name indiates2 it amounts to no more than a guarantee thatthe proposals are struturally sound2 and that the estimates are auratelyalulated and based on ade4uate data. Suh santion $ill be aorded by theo))ier o) the &ubli "or#s Department authoried to do so. In the ase o) anoriginal $or#2 other than a petty $or#2 the ountersignature o) the loal head o) thedepartment on behal) o) $hih its e-ation is proposed2 or o) suh other o))ier o)



lo$er status as may ha*e been empo$ered to aord administrati*e appro*al to it2should be obtained to the plans and estimates in to#en o) his aeptane o) them2be)ore tehnial santion to the latter is aorded. I)2 subse4uent to the grant o) tehnial santion2 material strutural alterations are ontemplated2 the orders o) the original santioning authority should be obtained2 e*en though no additional

e-penditure may be in*ol*ed by the alterations. See also paragraph 6.Note. It i# ot e##eti'% t"'t e5edit$re #'ctio #"o$%d i'ri'/%y /eo/t'ied /efore tec"ic'% #'ctio i# +ie= i #oe c'#e# it 'y /ecoeiet to reer#e t"e order of t"e#e #t'+e#. B$t, $ti% f$d# for t"e )or* "'e 'ct$'%%y /ee '%%otted or roi#ed /y coetet '$t"ority, ' Dii#io'% Officer c'ot /e re7$ired, e5cet /y "i#de'rtet'% #$erior#, to re're t"e det'i%ed %'# 'd e#ti'te#ece##'ry for t"e $ro#e of tec"ic'% #'ctio.

-* App!op!i$tion $n- !e,$pp!op!i$tion/

15* Appropriation or re%appropriation represents the allotment o) a partiular sum o)

money to meet e-penditure on a spei)ied ob1et@ it is operati*e only )or the o))iialyear )or $hih it is made.

e* S&..$!/

16* It )ollo$s )rom the pro*isions o) paragraphs :F to : abo*e that2 e-ept in ases$here the omission o) one or more o) the stages therein re)erred to is permissibleunder other rules2 it is a )undamental rule that no $or# shall be ommened or liability inurred in onnetion $ith it until administrati*e appro*al has beenobtained2 a properly detailed design and estimate ha*e been santioned2e-penditure santion has been aorded and allotment o) )unds made. I) in anyase2 $hether on grounds o) urgeny or other$ise2 an e-euti*e o))ier is re4uired

by superior authority to arry out a $or# or inur a liability $hih in*ol*es anin)ringement o) these )undamental rules2 the orders o) suh authority should beon*eyed in $riting. On reeipt o) suh $ritten orders or2 in ases o) emergeny2on his o$n responsibility2 the o))ier may proeed to arry put the neessary $or#2sub1et to the ondition that he immediately intimates to the Audit O))ier onerned that he is inurring an unauthoried liability and states appro-imatelythe amount o) the liability $hih he is li#ely to inur.

C. PO>ERS OF A+THORITIES TO ACCORD APPROVAL OR SANCTION TO CENTRAL

>ORKS/

$* ene!$

1<* A group o) $or#s $hih )orms one pro1et shall be onsidered as one $or#2 and theneessity )or obtaining the appro*al or santion o) higher authority to a pro1et$hih onsists o) suh a group o) $or#s is not a*oided by the )at that the ost o) eah partiular $or# in the pro1et is $ithin the po$ers o) appro*al or santion o) the minor loal Go*ernment or o))ier onerned.

Note. W"i%e o officer 'y #'ctio 'y e#ti'te for ' )or* )"ic"c'ot /e f$%%y efficiet $%e## ot"er )or*# 're '%#o #'ctioed, if t"eco#t of '%% #$c" )or*# co%%ectie%y e5ceed# "i# o)er of #'ctio, it i#ot t"e itetio t"'t t)o or ore )or*# #"o$%d /e re+'rded '#fori+ 'rt of ' +ro$ of )or*# ere%y /ec'$#e t"ey 're of t"e s$.e



n$t&!e# if t4e $!e ot4e!)ise .&t&$ in-epen-ent .

%* A-.inist!$tive App!ov$

;7* Sub1et in the ase o) residential buildings to the ondition that the sale o) aommodation supplied shall not e-eed that $hih is onsidered by the 'inistry

o) !inane o) the Go*ernment o) &a#istan to be appropriate to the status o) theoupant2 and to the restritions mentioned in paragraph 6 belo$2 a minor loalGo*ernment is empo$ered to aord administrati*e appro*al to a $or# re4uired tomeet the needs o) departments under its diret administration2 pro*ided2 that theestimated ost o) the $or# does not e-eed Rs. 5;2;;;.

;2* Sub1et in the ase o) residential buildings to the ondition that the sale o) aommodation supplied shall not e-eed that $hih is onsidered by the 'inistryo) !inane o) the Go*ernment o) &a#istan to ,e appropriate to the status o) theoupant2 and to the restritions mentioned in paragraph 6 belo$2 the authoritiesspei)ied in the Appendi- are empo$ered to aord administrati*e appro*al to a$or# re4uired to meet the needs o) their departments2 pro*ided that the estimated

ost o) the $or# does not e-eed the amount spei)ied in that Appendi- againstheir names.

;=* "hen the estimated ost o) a $or# e-eeds Rs. 5;2;;;2 or2 in the ase o) a $or#re4uired by one o) the departments spei)ied%in the Appendi-2 e-eeds the po$erso) any o))ier o) the department in 4uestion2 the administrati*e appro*al o) theGo*ernment o) &a#istan in the administrati*e 'inistry or Di*ision onerned mustbe obtained through the minor loal Go*ernment.

;0* The e-erise o) the po$ers on)erred by paragraphs ; and 3 abo*e are sub1etto the )ollo$ing restritions >+

$* No authority is entitled to aord administrati*e appro*al to an estimate )or

alterations or additions to a residential building2 other than a residene o) the heado) a minor loal Go*ernment2 i) the e))et o) the e-penditure ontemplated $ouldbe to inrease the apital ost o) the building to a )igure beyond that to $hih theauthority in 4uestion is ompetent to aord administrati*e appro*al in the ase o) a ne$ residene.

Note. A# ' e5cetio to t"i# #$/-r$%e, t"e P$/%ic Wor*# De'rtet of t"e ior %oc'% 3oeret 'y, i '%% c'#e#, 'ccord 'dii#tr'tie'ro'% to e#ti'te# for '%ter'tio# 'd 'dditio# to e5i#ti+ re#ideti'% /$i%di+# $ to ' %iit of R#. <>> i e'c" c'#e, e5cet i#eci'% circ$#t'ce# )"ere ' "i+"er %iit "'# /ee fi5ed /y t"e3oeret of P'*i#t'.

%* The administrati*e appro*al o) the Go*ernment o) &a#istan is re4uired to anyestimate e-eeding Rs. 32;;; )or additions or alterations to an e-isting (iruit7ouse i) the apital ost o) the building e-eeds Rs. 6;2;;;2 or i) the e))et o) thee-penditure ontemplated $ould be to raise the apital ost abo*e the !igure.

"* In the ase o) e-penditure on original $or#s and speial repairs to a residene o) the head o) a minor loal Go*ernment the loal Go*ernment in 4uestion mayaord administrati*e appro*al to $or#s osting not more than Rs. 3:2;;; in anyone year upon eah suh residene and its onneted buildings. Should theestimate o) the ost o) any partiular $or# e-eed this amount2 e*en i) it is



intended that the e-penditure should be di*ided o*er t$o or more years2 theadministrati*e appro*al o) the Go*ernment o) &a#istan must be obtained.

-* A minor loal Go*ernment may not aord administrati*e appro*al to an estimate2supplementary to an estimate administrati*ely appro*ed by the Go*ernment o) &a#istan )or e-penditure upon a residene o) the head o) the minor loal

Go*ernment2 in order to pro*ide )or $or# )or $hih no spei)i pro*ision $as madein the original estimate.

e* the po$ers on)erred do not e-tend to >+

2/ the pro*ision o) t$o or more houses )or the same o))ier @

=/ the supply o) ne$ )urniture2 $hether in an o))ie building or a residene2 e-ept$here the 'inor Loal Go*ernment or o))iers o) the &a#istan &ubli "or#sDepartment ha*e been empo$ered to santion the replaement o) )urniture inresidential buildings or to purhase o))ie )urniture )or &ubli "or#s Departmento))ies *ide Note under paragraph 356/

the pro*ision o) speial amenities suh as a tennis ourt2 a garden maintained atGo*ernment e-pense2 )ruit trees2 et.'inor loal Go*ernments may2 at their disretion2delegate their po$ers o) administrati*e appro*al2 in $hole or part2 to o))iers subordinateto them.

"* Ex"esses ove! $.o&nt $-.inist!$tive $pp!ove-/

;1* "hen the e-penditure upon a $or# e-eeds2 or is )ound li#ely to e-eed2 theamount administrati*ely appro*ed )or it by more than 3; per ent.2 or the limitpresribed in paragraphs ; and 32 $hihe*er is less2 a re*ised administrati*eappro*al must be obtained )rom the authority ompetent to appro*e the ost2 as soenhaned.

Note.9No rei#ed 'dii#tr'tie 'ro'% i#, "o)eer, ece##'ry if t"e e5ce## i# coered /y re7$i#ite e5edit$re #'ctio .

8* Expen-it&!e s$n"tion/

;;* E-penditure santion2 $here suh santion is neessary under rule 5 b/ o) therules in the ,oo# o) !inanial &o$ers2 an be gi*en only by the 'inistry o) !inaneo) the Go*ernment o) &a#istan. Appliation )or suh santion should be madethrough the Go*ernment o) &a#istan in the administrati*e 'inistry or Di*isiononerned.

8* Mo-ifi"$tions in expen-it&!e s$n"tion2

;5* Any e-ess o*er the amount to $hih e-penditure santion has been gi*enre4uires a re*ised e-penditure santion $hih $ould be applied )or as soon assuh an e-ess is )oreseen. !or the proedure in ases $here sa*ings areantiipated see paragraphs 6 and F.

8* Te"4ni"$ s$n"tion/

;6* The )ollo$ing o))iers are empo$ered to aord tehnial santion to detailedestimates )or $or#s sub1et to the limits stated belo$ $hih are e-lusi*e o) harges )or establishment and tools and plant>+



Rs/

(hie) Engineer.. .. .. .. !ull &o$ers.

Superintending Engineers .. .. .. 32;;2;;;

Di*isional O))iers Lahore &a#istan &ubli "or# Di*isions 5;2;;;

Other Di*isional O))iers .. .. 3;2;;;

Irrigation O))ier ,aluhistan .. 3;2;;;

Resident Engineer Gilgit &ubli "or#s Sub%Di*ision 5;2;;;

Sub%Di*isional O))iers in the Lahore &a#istan &ubli "or#sDi*isions2 i) they are o))iers o) the Asstt. E-euti*e Engineer9s9lass

52:;;

Sub%Di*isional O))iers in the Lahore &a#istan &ubli "or#sDi*isions2 i) they are not o))iers o) the Asstt. E-euti*eEngineer9s lass .. ..

:;;

8* Ex"esses ove! te"4ni"$ s$n"tion

;<* A re*ised estimate must be prepared $hen the santioned estimate is li#ely to bee-eeded by more than : per ent.2 e-ept in the ases pro*ided )or in Note I toparagraph 3 and in paragraph 5.

57* The po$ers o) O))iers o) the &ubli "or#s Department to aord tehnialsantion to re*ised estimates are the same as their po$ers to aord originalsantions.

52* An o))ier o) the &ubli "or#s Department may pass e-esses o*er estimatespro*ided that the e-ess is not more than : per ent2 o) the amount santionedand does not e-eed the amount up to $hih he is entitled to aord santion to anoriginal estimate.

Note 0.9A# ' e5cetio to t"i# r$%e, 'y officer 'ed i 'r'+r'"?@ '/oe 'y '## e5ce## e5edit$re )it"i ' %iit of R#. 0>> o#'ctioed ori+i'% )or*# 'd re'ir#, irre#ectie of t"e tot'% 'o$t of t"e #'ctioed e#ti'te.

Note <.9No officer of t"e P$/%ic Wor*# De'rtet i# etit%ed to '##'y e5ce## oer ' rei#ed e#ti'te #'ctioed /y ' "i+"er '$t"ority t"' "i#e%f.

5=* "hen the e-ess ours at suh an ad*aned period in the onstrution o) a $or#as to render the submission o) a re*ised estimate purposeless2 and the ompletionreport is utilied as suh re*ised estimate under paragraph BC2 an o))ier o) status



not lo$er than that o) Superintending Engineer may pass the ompletion report2 i) the total e-penditure in 4uestion is not greater than that $hih he is empo$ered tosantion in the ase o) a re*ised estimate under paragraph ;.

i* Mo-ifi"$tions in $.o&nt te"4ni"$ s$n"tione-.

50* In ases $here a substantial setion o) a pro1et santioned by a higher authoritythan himsel) has been abandoned2 or $here material de*iations )rom the originalproposals are e-peted to result in substantial sa*ings2 the SuperintendingEngineer must re*ise the amount o) the estimate and intimate both to the AuditO))ier and to the Di*isional O))ier that the amount o) the e-penditure santionshould be redued aordingly. In ases $here the sa*ing is due to materialde*iations o) a strutural nature )rom the design originally appro*ed2 and theamount o) the re*ised estimate is greater than that up to $hih the SuperintendingEngineer is empo$ered to santion estimates tehnially2 a re*ised tehnialsantion must ,e applied )or )rom ompetent authority.

53* I) at any time2 either be)ore or during the onstrution o) a $or#2 it is )ound that the

original estimate )or it is e-essi*e )or reasons other than those mentioned inparagraph 62 an o))ier o) ran# not lo$er than Di*isional O))ier may santion are*ised estimate )or it2 e*en though the amount o) suh re*ised estimate maye-eed that to $hih he is ordinarily empo$ered to aord santion. "henaording suh santion he should intimate to the Audit O))ier that the amount o) the e-penditure santion should be redued aordingly.

i* Te"4ni"$ s$n"tion to "o.ponent p$!ts of $ p!oe"t/

6 In e-eptional ases $here it is desirable to ommene $or# on a pro1et to $hihe-penditure santion has been aorded by ompetent authority be)ore thedetailed estimate )or the $hole pro1et has been santioned2 it is permissible )or

the authority ompetent to santion2 the )inal tehnial estimate as a $hole toaord santion to detailed estimates )or omponent parts o) the pro1et2 sub1et tothe )allo$ing onditions>+

2/ !or eah suh $or# or omponent part there must be a )ully prepared detailedestimate2 and2 in the e-penditure santion as a $hole2 there must be a lear andspei)i amount orresponding to the $or# or omponent part in 4uestion.

=/ The amount o) the detailed estimate must not e-eed the amount inluded in thee-penditure santion.

0/ The santioning authority must be satis)ied2 be)ore aording santion2 that nomaterial de*iations )rom the $hole pro1et as prepared )or the purpose o)

e-penditure santion are to be antiipated2 and that the amount o) the tehnialsantion )or the $hole pro1et is not li#ely to e-eed the amount o) the e-pendituresantion.

Note.9"i# r$%e doe# ot '%y to e#ti'te# for 'rt# of idiid$'% /$i%di+#.

App!op!i$tion $n- !e,$pp!op!i$tion/

5;* The po$ers o) minor loal Go*ernments to appropriate )unds out o) the sumsallotted to them to meet2 e-penditure )rom entral re*enues upon publi $or#s aredetailed in rules 5C to 6; o) appendi- C to the (entral &ubli "or#s Aount (ode.



D/ LAPSE OF SANCTION/

55* The appro*al or santion to an estimate )or any publi $or#2 other than annualrepairs2 $ill2 unless suh $or# has been ommened2 ease to operate a)ter aperiod o) )i*e years )rom the date upon $hih it 0as aorded. See paragraph 3;6.

F/ COMM+NICATION

TO

A+DIT

OF A

PPROVALS A

ND S

ANCTIONS/

56* A return o) all estimates santioned by the Di*isional O))ier should be sent by himto the Superintending Engineer and these santions2 together $ith those aordedby the Superintending Engineer2 should be ommuniated monthly through the(hie) Engineer to the Audit O))ier. Santioning authorities $ill be responsible )or the ommuniation2 to the Audit O))ier onerned2 o) all appro*als and santionsaorded under the )oregoing rules2 $hih are not inluded in the monthly return.

F/ R+LES TO BE OBSERVED BEFORE# D+RIN AND AFTER THE

E?EC+TION OF >ORKS

A* 3eer'% r$%e#/

5<* It must be regarded as a )undamental rule that2 $ithout the pre*ious santion o) theGo*ernment o) &a#istan2 no main artery o) ommuniation2 suh as a trun# road2may be abandoned or allo$ed to )all out o) repair. As military onsiderations o) importane may be in*ol*ed in any hange in through ommuniations2 allproposals )or the remo*al o) bridges or )erries on suh ommuniations mustin*ariably be submitted )or the onsideration and orders o) the Go*ernment o) &a#istan.

67* I) the onstrution o) a proposed $or# is li#ely to a))et ad*ersely the interests o) any other &ro*ine2 minor loal Go*ernment2 or State2 the )at should in*ariably bebrought to notie in submitting the estimate )or it.

/ E#ti'te#.

62* The papers to be submitted $ith the pro1et )or a $or# $ill2 in general2 onsist o) areport2 plans2 a spei)iation and a detailed statement o) measurements2 4uantitiesand rates2 $ith an abstrat sho$ing the total estimated ost o) eah item. Thesedouments together )orm $hat is alled <the estimate< in the sense o) this (ode.Sub1et to the rules ontained in the (entral &ubli "or#s Aount (ode2 a minor loal Go*ernment may lay do$n subsidiary rules regarding the preparation o) estimates and presribe the details to be sho$n therein.

6=* In addition to the pro*ision )or all e-penditure $hih an be )oreseen2 : per ent2should be added to the estimate to o*er the ost o) un)oreseen ontingenies.

60* The authority granted by a santion to an estimate must on all oasions be loo#edupon as stritly limited by the preise ob1ets )or $hih the estimate $as intendedto pro*ide. Aordingly2 any antiipated or atual sa*ings on a santioned estimate)or a de)inite pro1et should not2 $ithout speial authority2 be applied to arry outadditional $or# not ontemplated in the9 original pro1et or )airly ontingent on itsatual e-eution.

63* Sa*ings due to the abandonment o) a substantial setion o) any pro1et are not tobe onsidered as a*ailable )or $or# on other setions.

61* "ithout the santion o) the Superintending Engineer2 asertained sa*ings may not



be di*erted )rom one setion o) a pro1et to another2 nor may the pro*ision )or ontingenies be di*erted to any ne$ $or# or repair "hih is not pro*ided )or inthe estimate2 and o) $hih the ost e-eeds Rs. 52 :;;2or suh smaller sum asmay be )i-ed by the minor loal Go*ernment.

Note.9A# ' e5cetio to t"i# r$%e, ' e5ce## of ore t"' 0> er

cet, oer t"e 'o$t ic%$ded i t"e 'dii#tr'tie 'ro'% for 're#ideti'% /$i%di+ fori+ 'rt of ' %'r+er roect 'y ot /e#'ctioed /y t"e S$eritedi+ E+ieer.

c Pre%ii'ry oer'tio#.

2/ L$n- $"&isition/

6;* "hen land is re4uired )or publi purposes the o))ier o) the &ubli "or#sDepartment should2 in the )irst instane2 onsult the (hie) Re*enue O))ier o) thedistrit2 and obtain )rom him the )ullest possible in)ormation as to the probable osto) the land2 together $ith the *alue o) buildings2 et.2 situated on the property2 )or $hih ompensation $ill ha*e to be paid. 8pon. The in)ormation thus obtained2 anestimate should be )ramed by the &ubli "or#s o))ier and submitted )or santion."hen santion to suh an estimate has been obtained2 the Di*isional O))ier or other &ubli "or#s o))ier onerned should ommit the matter to the Re*enueO))ier $ho $ill ta#e the neessary preliminary ation )or the appropriation o) theland under the Land A4uisition At2 or )or its a4uisition by pri*ate negotiation.Should it subse4uently be )ound impossible to obtain the land re4uired $ithoutmaterially e-eeding the estimate2 or to obtain some other plot o) land in lieu o) that originally proposed2 the &ubli "or#s o))ier $ill submit a re*ised estimate )or santion. In ases $here the amount laimed by the o$ner is largely in e-ess o) the amount a$arded by the Re*enue O))ier2 possession should not be ta#ene-ept under the spei)i orders o) the authority santioning the $or# until the time

has elapsed $ithin $hih an appeal may be pre)erred.

65* All proposals )or the oupation o) land $ithin antonment limits2 )orming part o) anenamping ground or other$ise held )or military purposes2 should be submitted2 inthe ase o) land $ithin antonment limits2 to the antonment authority and2 in2 other ases2 to the General O))ier (ommanding the Di*ision or Independent ,rigade.These o))iers $ill ta#e the neessary steps to obtain the santion o) theGo*ernment o) &a#istan 'inistry o) De)ene to the proposals.

=/ C$in8 fo! $n- $""ept$n"e of ten-e!s/

66* Sub1et to the )ollo$ing rules and those ontained in the &a#istan &ubli "or#s Aount (ode2 minor loal Go*ernments ha*e )ull po$ers to aept tenders andare authorised to )rame subsidiary rules relating to the alling )or or aeptane o) tenders and the general proedure onneted $ith ontrats. They may alsopresribe the proedure to be obser*ed in onnetion $ith piee%$or# agreementsin $hih only a rate is agreed upon $ithout re)erene to the total 4uantity o) $or# tobe done or the 4uantity to be done $ithin a gi*en period and $hih are notontrats $ithin the meaning o) this (ode.

6<* "here $or# or the supply o) materials is to be gi*en out on ontrat2 the )ollo$ingonditions must%be obser*ed >+

$* Tenders must be in*ited in the most open and publi manner possible2 $hether by



ad*ertisement in the press or by notie in English and the $ritten language o) thedistrit posted in publi plaes2 a)ter the estimate has been tehnially santionedand the ontrat douments ha*e been appro*ed by an authority not lo$er thanthat empo$ered to aept the tender.

%* All tenders should be opened2 in the presene o) suh intending ontrators or

their agents as may hoose to attend at a time and plae $hih should bead*ertised. In ases $here the lo$est tender is not aepted2 reasons should bereorded on)identially2 In seleting the tender to be aepted2 the )inanial statuso) the indi*iduals and )irms% tendering should be ta#en into onsideration inaddition to all other rele*ant )ators.

"* The agreement $ith the ontrators seleted must be in $riting and should bepreisely and de)initely e-pressed@ it should state the 4uantity and 4uality o) the$or# to be done2 the spei)iations to be omplied $ith2 the time $ithin $hih the$or# is to be ompleted2 the onditions to be obser*ed2 the seurity to be lodged2and the terms upon $hih the payments $ill be made and penalties e-ated2 $ithany pro*isions neessary )or sa)eguarding the property entrusted to the ontrator.I) neessary2 dra$ings should be appended sho$ing the general dimensions o) theproposed $or# and details o) the *arious parts. "here a standard )orm isappliable to the ase2 it should be adopted@ other$ise speial )orms should beutilied2 prepared in onsultation $ith the La$ O))iers o) Go*ernment.

The terms o) a ontrat one entered into should not be materially *aried $ithoutthe pre*ious onsent o) the o))ier ompetent to enter into the ontrat as so *aried.

-* No minor loal Go*ernment or o))ier may aept any ontrat+

2/ $hih e-eeds the amount up to $hih it or he is empo$ered to aept tendersunder paragraph B3@

=/ until an assurane has been reei*ed2 either at the time o) ommuniation o) e-penditure santion or subse4uently2 )rom the authority ompetent to pro*ide theneessary )unds that they $ill be allotted be)ore the liability matures@

0/ $hih relates to a $or# not yet tehnially santioned@

3/ $hih e-eeds the amount tehnially santioned )or the $or# by an amountgreater than it or he is empo$ered to pass@

1/ $hih .in*ol*es liabilities in e-ess o) the amount o) the e-penditure santion@

;/ any pro*ision o) $hih in)ringes any standard rule or order o) higher authority2 e. g.2the rules )or the supply o) artiles )or the publi ser*ie@

5/ $hih in*ol*es an unertain or inde)inite liability or any ondition o) an unusualharater.

e* Seurity )or the due )ul)illment o) the ontrat should in*ariably be ta#en. Thisseurity may ta#e the )orm o) a ash deposit2 a deposit o) interest bearingseurities2 a dedution o) 3; per ent2 )rom the payments to be made on aount o) $or# done2 or a personal bond o) t$o persons o) #no$n probity and $ealth.

f* Engineers and their subordinates are responsible that the terms o) ontrats arestritly en)ored2 and that no at is done tending to nulli)y or *itiate a ontrat.

8* Sub1et to the pro*isions o) sub%paragraph d/ abo*e2 $hih may not be in)ringed2



minor loal Go*ernments are empo$ered to permit or ondone departures )romthe onditions imposed by this paragraph in spei)i ases $here suh departuresare una*oidable.

<7* It is not the intention to pre*ent the o))iers mentioned in sub%paragraph d/ o) thepreeding paragraph )rom gi*ing out to di))erent ontrators a number o) ontrats

relating to one $or#2 e*en though suh $or# may be estimated to ost more thanthe amount up to $hih they are empo$ered to aept tenders. ,ut no indi*idualontrator may reei*e a ontrat amounting to more than this sum nor2 i) he hasreei*ed one ontrat2 may he reei*e a seond in onnetion $ith the same $or#or estimate $hile the )irst is still in )ore2 i) the sum o) the ontrats e-eeds thepo$er o) aeptane o) the o))ier onerned.

<2* An o))ier o) the &ubli "or#s Department may aept a tender )or a ontrat up tothe amount to $hih he is authoried to aord tehnial santion to estimates.,ut2 as an e-eption to this rule2 in minor loal Go*ernments in $hih the prinipaltehnial o))ier is a Superintending Engineer or Di*isional O))ier2 suh o))ier mayaept tenders2 sub1et to the onditions mentioned in paragraphs CB and B;2$ithout limit in the ase b) the )ormer and up to a limit o) Rs. 32;;2;;; in that o) thelatter.

Note.9I c'#e# )"ere 'teri'%# 're #$%ied /y 3oeret to t"ecotr'ctor, t"e 'o$t of t"e cotr'ct #"o$%d, for t"e $ro#e of deterii+ t"e '$t"ority coetet to 'ccet it, /e t'*e to /e t"eet 'o$t to /e 'id to t"e cotr'ctor, e5c%$#ie of t"e co#t or '%$eof t"e 'teri'%# #o #$%ied.

e* R&es to %e o%se!ve- -&!in8 "onst!&"tion/

2/ ene!$/

<=* No religious edi)ie should be destroyed or in1ured in the e-eution o) $or#s$ithout the )ull and )ree onsent o) the persons interested in it2 nor $ithout theonurrene o) the prinipal i*il or politial authority on the spot2 e-ept under theorders o) the minor loal Go*ernment $ithin $hose 1urisdition the edi)ie stands.

<0* Serious aidents should be reported to the Superintending Engineers Jseeparagraph F/ and also at the disretion o) the Di*isional O))ier to the minor loalGo*ernment diret. Di*isional O))iers and other o))iers or subordinates in hargeo) $or#s should )urnish immediate in)ormation to the proper i*il authorities on theoasion o) e*ery serious aident2 and2 in the ase o) death on the spot@ theyshould not allo$ the body to be remo*ed till an in4uiry has been held.

<3* E*ery o))ier or subordinate in harge o) a $or# arried out under ontrat should)urnish to the Di*isional O))ier at the beginning o) eah month a progress report o) the measurements2 and a alulation o) the 4uantities o) $or# paid )or during thepre*ious month2 together $ith a return o) all the materials at site on the last day o) the month. It is the duty o) the o))ier in harge to bring to notie any dilatoriness2bad $or#2 or anything militating against the interests o) Go*ernment2 on the part o) the ontrator@ and he .$ill be responsible )or any neglet in this respet. In thease o) $or#s e-euted by daily labour a Di*isional O))ier may re4uire labour reports2 in the presribed )orm2 sho$ing the number o) eah lass o) laborersemployed on eah $or# or sub%$or#2 to be submitted to him at suh inter*als as hemay diret.



<1* A Di*isional O))ier is stritly prohibited )rom ommening the onstrution o) any$or#2 or e-pending publi )unds2 $ithout the santion o) ompetent authority@ also)rom ma#ing or permitting any2 e-ept tri)ling2 de*iations )rom any santioneddesign in the ourse o) e-eution2 e-ept under spei)i authority or in ase o) emergeny2 in $hih latter ase the hange should be )orth$ith reported to the

Superintending Engineer.=/ S&ppe.ent$! esti.$tes/

<;* Any de*elopment o) a pro1et thought neessary $hile a $or# is in progress2 $hihis not )airly ontingent on the proper e-eution o) the $or# as )irst santioned2 mustbe o*ered by a supplementary estimate aompanied by a )ull report o) theirumstanes $hih render it neessary. The abstrat must sho$ the amount o) the original estimate and the total o) the santion re4uired inluding thesupplementary amount.

0/ Revise- esti.$tes/

<5* "hen any e-ess o*er a santioned estimate is )oreseen2 and there is li#ely to beuna*oidable delay in the preparation o) a re*ised estimate2 an immediate report o) the irumstanes should be made to the authority $hose santion $ill ultimatelybe re4uired. "hen a re*ised estimate is submitted2 it must be aompanied by astatement omparing it $ith the latest e-isting santion o) ompetent authority2 andby a report sho$ing the progress made to date.

<6* "hen e-esses our at suh an ad*aned period in the onstrution o) a $or# asto render the submission o) a re*ised estimate purposeless2 the e-esses2 i) beyond the po$er o) the Di*isional O))ier to pass2 may be e-plained in a(ompletion Report or Statement prepared under the rules in paragraph BB.

f* P!o"e-&!e on "o.petion of $ )o!@/

<<*

$* A onsolidated (ompletion Statement in (entral &ubli "or#s Aount !orm No.F: should be prepared monthly o) all ompleted $or#s other than those re)erred toin sub%paragraph b/2 the atual e-penditure on $hih is in e-ess o) thesantioned estimate by an amount greater than that $hih the Di*isional O))ier isempo$ered to pass. This Statement should sho$ )or eah $or# or group o) $or#sthe estimated amount2 the outlay and the e-ess. In ases in $hih the (ompletionStatement is utilied instead o) a re*ised estimate under paragraph BC2 su))iientdetails must be gi*en2 i) the e-ess is more than : per ent.2 to satis)y the authority$hose santion is neessary.

%* A detailed (ompletion Report in (entral &ubli "or#s Aount !orm No. FF needonly be prepared in respet o) $or#s on "hih the outlay has been reorded bysub%heads.

2/ $hen2 i) the $or# $as santioned by higher authority2 the total estimate has beene-eeded by more than : per ent.2 and

=/ $hen2 i) the $or# $as santioned by@ the Di*isional O))ier2 the total estimate hasbeen e-eeded by .an amount greater than that $hih he is empo$ered to pass.

This report should gi*e a omparison and 9E-planation o) di))erenes bet$een the4uantity2 rate and ost o) the $or# e-euted and those entered in the estimate.



Note.9T"e S$eritedi+ E+ieer 'y, if "e #o de#ire#, re7$ire 'det'i%ed Co%etio Reort to /e re'red o t"e co%etio -of 'y ot"er )or*.

277* On the ompletion o) any $or# o) $hih a (ompletion Report or Statement isre4uired under paragraph BB2 suh Report or Statement should be )or$arded by

the Di*isional O))ier to the Audit O))ier $ho $ill2 a)ter *eri)iation o) the )igures2transmit it to the Superintending Engineer. (ompletion plans2 i) any2 should not besent to the Audit O))ie2 but should be )or$arded diret to the SuperintendingEngineer $ho $ill attah them to the Report or Statement on its reeipt. A)ter the)inal disposal o) the Report or Statement2 it should be returned to the di*isionalo))ie )or reord.

/ Spe"i$ !&es fo! pett )o!@s/

272* The )ollo$ing proedure $ill be adopted in the ase o) ne$ petty $or#s andrepairs2 the ost o) $hih is not li#ely to e-eed Rs. 52:;; >+

I/ I) any $or#2 other than ordinary repairs2 is re4uired by an o))ier o) a departmentother than the &ubli "or#s Department2 a re4uisition )or it $ill be made in (entral&ubli "or#s Aount !orm No. 65 by the loal head o) the department2 sub1et2 inthe ase o) o))iers o) the (entral Departments mentioned in the Appendi-2 to theamount spei)iHK in that Appendi- against their names. In respet o) $or#s o) other lasses2 the o))ier o) the &ubli "or#s Department proposing the $or# $ill )ill inthe )orm.

II/ The Di*isional O))ier2 or an assistant or subordinate empo$ered by him to at insuh ases2 $ill reord on the re4uisition his opinion as to $hat $or# should bedone and gi*e on the )ae o) the re4uisition a rough estimate2 in lump sums or other$ise2 o) the probable ost o) eah item.

III/ The Di*isional O))ier ha*ing santioned this estimate2 the $or# $ill be put in handat one $ithout the preparation o) a detailed estimate2 sub1et to the appropriationo) )unds and2 in the ase o) $or#s initiated by the loal head o) a i*il department2to aeptane by the latter o) the estimate as santioned. .

H/ Spe"i$ R&es Re8$!-in8 Rep$i!s/

27=* 'inor loal Go*ernments are ompetent to determine )or $hat $or#s2 portions o) $or#s or groups o) $or#s separate repair estimates must be prepared. In theabsene o) suh orders2 a separate estimate is re4uired )or eah $or#.

270* 'inor loal Go*ernments are empo$ered to )i- the month $hih is to beonsidered as the last month o) the $or#ing year )or the purpose o) the annualmaintenane estimate. The santion to an ordinary repair estimate lapses on thelast day o) the year )i-ed by the minor loal Go*ernment.

273* Eah ordinary repair estimate should inlude the $hole e-penditure inludingmuniipal and other ta-es2 i) any2 payable by Go*ernment/ $hih it is antiipated$ill be inurred during the $or#ing year on the maintenane o) the $or#onerned. I)2 ho$e*er2 inon*eniene $ould arise in any e-eptional ase )romthe stoppage o) the $or# on the )i-ed date2 the repairs may be arried toompletion2 the e-penditure a)ter that date being treated as e-penditure against a)resh repair estimate )or the ne-t $or#ing year.



271* Estimates )or speial repairs remain urrent till the ompletion o) the repairs in thesame manner as estimates )or original $or#s.

27;* In the ase o) any building2 the ost e-luding muniipal ta-es/ o) the ordinaryannual repairs to $hih is less than Rs. 52:;;2 the Superintending Engineer maypresribe2 sub1et to re*ision )rom time to time2 a lump sum limited to Rs. 52:;;

plus the amount o) the muniipal or other ta-es2 i) any2 payable by Go*ernment/)or any one building2 to o*er the ost o) maintenane2 and $ithin this amounte-penditure $ill be permissible $ithout any detailed estimate being prepared.

275* In ases o) urgeny2 the Superintending Engineer may authorie theommenement o) periodial repairs in antiipation o) )ormal santion to theestimate@ but in suh ases an appro-imate sum must be )i-ed2 to the e-penditureo) $hih santion is pro*isionally gi*en2 and the Di*isional O))ier $ill beresponsible that the regular estimate is submitted at the earliest possible date.

DEPOSIT >ORKS

276* The department may oasionally2. at the disretion o) the loal Go*ernment2 bealled upon to e-eute $or#s )or $hih the is pro*ided $holly or in part )rom +

$* )unds o) a publi nature2 but not inluded in the )inanial estimates and aounts o) the Go*ernment

%* ontributions )rom the publi.

'inor loal Go*ernments may delegate the po$er o) authoriing the underta#ing o) deposit $or#s to (hie) and Superintending Engineers and to Di*isional O))iers2 sub1et tosuh limitations and restritions as they onsider suitable.

27<* "here a $or# is to be arried out partly )rom )unds pro*ided in the estimates o) the department and partly )rom )unds o) the )oregoing nature2 the ontribution $ill

be onsidered as a lump sum in addition to the Go*ernment grant2 and the $or#e-euted in strit aordane $ith the proedure laid do$n )or entral $or#s.

227* The ontribution should be realied be)ore any liability is inurred on aount o) the$or#. In ases $here the minor loal Go*ernment is satis)ied that the money $illbe )orthoming $hen re4uired2 it may authorie the reo*ery )rom the ontributor by suitable installment on )i-ed dates. No interest $ill be allo$ed on sumsdeposited as pri*ate ontributions )or $or#s.

222* In ases $here the department underta#es to design and onstrut a $or# $holly)rom the soures alluded to in paragraph 3;C2 suh as a to$n hall or reser*oir )or a'uniipality2 or a shool or hospital )or $hih )unds ha*e been raised by

subsription2 the )ollo$ing rules $ill be obser*ed>+I/ The design and estimate $ill2 in the )irst instane2 be dra$n up in ommuniation

$ith the party or parties depositing or administering the )unds2 and must besubmitted )or the tehnial santion o) suh departmental authority as the e-tent o) the estimate $ould re4uire in the ase o) tehnial santion to an ordinary entral$or#.

II/ &ro*ision must be made to o*er the ost o) establishment2 tools and plant2aounts and audit2 at suh perentages as are presribed in the (entral &ubli"or#s Aount (ode.



III/ &rior to the $or# being put in hand2 a $ritten appro*al to the estimate and designmust be obtained )rom the authority depositing or administering the )unds and ana#no$ledgment proured to the e))et that2 in underta#ing the $or#2 thedepartment does not bind itsel) to omplete the $or# $ithin the amount o) theestimate2 and that the authority depositing or administering the )unds agree to

)inane any e-ess that may our. Any material alteration in design must besimilarly dealt $ith.

IV/ The neessary )unds )or the proseution o) the $or# must be realied and paid intothe Go*ernment Treasury either in a lump sum or in suh installments and by suhdates as the minor loal Go*ernment may deide in eah ase. No ad*ane o) Go*ernment money )or suh purpose $ill be permitted2 and in a ase $here themoney is paid by installments2 Go*ernment $ill not be responsible )or any inreasein ost2 or damage to the unompleted $or#2 aused by a temporary stoppage o) the $or# pending reeipt o) )urther installments.

V/ It $ill be the duty o) the o))ier in harge o) the $or# to bring at one to the notieo) his superiors and o) the loal body or indi*iduals any antiipated e-ess o*er theestimate2 as $ell as to pro*ide the )ullest in)ormation in onnetion $ith theprogress o) e-penditure2 so that no responsibility may attah to Go*ernment in thee*ent o) the $or# ha*ing to be stopped )or $ant o) )unds.

VI/ 'inor loal Go*ernments underta#ing suh $or#s should satis)y themsel*es thatthe e-tent to $hih Go*ernment is responsible in regard to the e-eution o) the$or# is thoroughly understood both by the parties )or $hom the $or# is to beonstruted and by the e-euti*e o))iers to $hom its onstrution is to beentrusted.

VII/ "here the $or# is o) magnitude2 or there are any speial irumstanes $hihseem to render suh a ourse desirable2 an agreement should be dra$n up under

legal ad*ie.

SECTION V/ ,,,B+ILDINS

A/ FI?T+RES/

22=* E*ery publi building should tie pro*ided $ith all neessary )i-tures2 and the repair o) these should be arried out periodially as part o) the repairs to the building. Allpetty repairs o) )i-tures and the replaement o) bro#en glass in. doors and $indo$sre4uired during the inter*als bet$een periodial repairs2 $ill2 ho$e*er2 ordinarily bearried out by the o))ier< using the building2 see item 3 o) appendi-. C to General!inanial Rules.

B/ F+RNIT+RE IN RESIDENCES OF HIH OFFICIALS/

220* The administration o) the )urniture )unds o) the o))iial residene o) the 7eads o) minor loal Go*ernments and other high o))iials inluding the up#eep o) a sto#list and the purhase2 repair and maintenane o) )urniture2 $ill be onduted bysuh o))ier as may be harged $ith these duties under rules issued by theGo*ernment o) &a#istan. The o))ier responsible )or the administration o) the)urniture grant is re4uired to )urnish to the Audit O))ier onerned an annualerti)iate o) *eri)iation o) )urniture in the )ollo$ing )orm.

In e*ery seond and )ourth year o) the inumbeny o) the high o))iial Other thanthe Go*ernor%General2 and the (ommander%in%(hie) and at least one in e*ery three



years2 as speial inspetion and he# o) the sto# list $ill be made by an independent&ubli "or#s Department o))ier deputed )or the purpose2 and the erti)iate o) *eri)iation to be submitted to the Audit O))ier in that year $ill be ountersigned by thato))ier in to#en o) his 1oint responsibility )or the atual *eri)iation. It $ill be the duty o) theSpeial inspeting o))ier to satis)y himsel) that the )urniture is being properly maintained

in good and ser*ieable order.4or of Certific'te

(erti)ied that all )urniture in............ has been inspeted and he#ed $ith the sto#lists maintained.

I am satis)ied

i/ that all ne$ supplies up%to%date ha*e been orretly brought on to in*entories@

ii/ that the in*entories are orret in all respets @

iii/ that the artiles in sto# agree $ith the in*entories @

iv/ that sale proeeds ha*e been properly aounted )or @ andv/ that santions o) ompetent authority e-ist )or $riting o)) all artiles ta#en o)) the

in*entory.

220,A.:In the ase o) the Go*ernor%General9s residenes and the (ommander%in%(hie)9sresidenes2 the speial inspetion o) )urniture $ill be made in )irst and last year o) the inumbeny by an independent &ubli "or#s Department o))ier deputedunder the rules issued by the Go*ernment o) &a#istan.

C/ P+RCHASE OF B+ILDINS/

223* No authority lo$er than a minor loal Go*ernment is ompetent to authorise thea4uisition o) a building by purhase2 e*en though the purhase or onstrution o)

the re4uired aommodation may ha*e been santioned by ompetent authority. Inall suh ases a sur*ey and *aluation report by the Di*isional O))ier should besubmitted to the minor loal Go*ernment.

D/ SALE OR DISMANTLEMENT OF B+ILDINS/

221* No publi building2 $hih is not a purely temporary struture2 may be sold or dismantled $ithout the santion2 pre*iously obtained2 o) the Go*ernment o) &a#istan2 i) its boo# *alue e-eeds Rs. 3;2;;; or2 in other ases2 o) the minor loalGo*ernment or the (hie) Engineer2 (entral &ubli "or#s Department2 as the asemay be.

E/ RENTIN OF B+ILDINS/22;* It is the duty o) the Di*isional O))ier to endea*our to get tenants )or publi

buildings not immediately re4uired )or Go*ernment use. They should generally belet )rom month to month2 but a lease may be gi*en $ith the SuperintendingEngineer9s santion. A lause in the agreement should be added2 $hen neessary2to enable the Di*isional O))ier to terminate the lease at short notie in ase thebuilding is re4uired by Go*ernment.

225* &ubli buildings let to pri*ate indi*iduals should not be altered or enlarged atGo*ernment e-pense to suit the tenant2 and persons oupying publi buildings onrent are prohibited )rom ma#ing any alterations e*en at their o$n e-pense2 e-ept



$ith the e-press onurrene o) the Di*isional O))ier. The )at o) any additions or alterations being made by the tenant on)ers no right o) o$nership on him2 nor anthe )at o) the oupant ha*ing made additions or alterations at his o$n e-pensebe onsidered as gi*ing him any laim to a set%o)) against2 or diminution O)2 rent.These onditions should be entered in the agreement or lease.

F/ INS+RANCE OF B+ILDINS/

226* Insurane o) Go*ernment buildings should not usually be e))eted2 but minor loalGo*ernments may authorie speially *aluable property2 liable to speial ris#s tobe insured.

/ +SE OF P+BLIC B+ILDINS AS RESIDENCES/

22<* No &ubli building may be oupied as a pri*ate residene e-ept under orders o) the Superintending Engineer.

H/ REISTER OF IMMOVABLL OVERNMENT PROPERTIES/

2=7* Eah Di*isional O))ier $ill maintain a register in the pres%sribed )orm o) all9

immo*able Go*ernment properties in harge o) the department $ithin his di*ision.

SECTION VI/:STORES/

A/ ENERAL.

2=2* The stores o) the &ubli "or#s Department are di*ided into the )ollo$ing lasses2*i.2 (i* Sto#2 or general stores2 (ii* Tools and plant2 (iii* Road metal and (iv*'aterials harged diret to $or#s. The Di*isional O))ier is responsible that proper arrangements are made throughout his di*ision )or the ustody o) stores and )or their protetion )rom deterioration and )ire2 $hile2 unless there are orders to theontrary2 the o))ier in harge o) a sub%di*ision is responsible )or the orretness o) all the stores belonging to it.

B/ P+RCHASE# MAN+FACT+RE AND REPAIRS OF STORES/

2==* Sto#2 road metal and other materials re4uired in the ordinary ourse )or thee-eution o) santioned $or#s may2 sub1et to the pro*isions o) the rules )or thesupply o) artiles )or the publi ser*ie2 be proured on the responsibility o) theDi*isional O))ier $ithout speial .authority2 though the Superintending Engineer9sappro*al should be obtained to the measures proposed )or the purhase o) sto#in large 4uantities. I) the stores are to be manu)atured2 a separate estimate )or their preparation may be re4uired2 as laid do$n in paragraph 35F. The restritionimposed by the rules )or the supply o) artiles )or the publi ser*ie do not apply topurhases made by or on behal) o) States $hih ha*e aeded to &a#istan2 &ort

Trusts2 'uniipalities or loal )unds2 e-epting $hen the stores purhased are paid)or )rom Go*ernment2 re*enues on behal) o) Go*ernment or )rom )unds ad*anedby Go*ernment@ in the latter irumstanes2 the minor loal Go*ernment may2ho$e*er2 diret that the pro*isions o) the rules in 4uestion need not apply. "hen a&ubli "or#s Department o))ier arries out a $or# )or any o) the loal bodiesre)erred to abo*e2 the said rules shall apply2 e-ept $hen the loal body speiallydesire to ha*e the stores purhased other$ise2 and the minor loal Go*ernmenthas .aorded its appro*al thereto.

2=0* Artiles omprised $ithin the head <Tools and plantM an only be purhased or manu)atured against% santioned estimates2 $ith the e-eption o) purhases or



manu)atures not e-eeding Rs. :;;2 )or $hih estimates are not re4uired. Thepo$ers o) o))iers to santion estimates )or the purhase2 manu)ature and repair o) tools and plant are2 sub1et to the abo*e e-eption and to the note belo$2 thesame as their po$ers to santion estimates tehnially under paragraph C.

Note. 9 Lie-#toc* c' /e $rc"'#ed o%y )it" t"e #'ctio of t"e

Mior Loc'% 3oeret, #$/ect to ' %iit of R#. 0,>>> i 'y oec'#e, /$t t"e C"ief E+ieer, P'*i#t' P$/%ic Wor*# De'rtet,, 'y #'ctio $rc"'#e# $ to R#. >> i ' ye'r. E5edit$re i e5ce## of R#. 0,>>> re7$ire# t"e #'ctio of t"e Mii#try of 4i'ce of t"e3oeret of P'*i#t'.

T"e C"ief E+ieer, P'*i#t' P$/%ic Wor*# De'rtet, 'd S$eritedi+ E+ieer#, /$t o officer of ' %o)er #t't$#, 'y #'ctio $rc"'#e# of f$rit$re for office# of t"e P$/%ic Wor*#De'rtet. T"eir o)er# i t"i# re+'rd 're #$/ect to ' '5i$ e5-

edit$re of R#. 0,>>> 'd R#. >>, re#ectie%y, for e'c" e#ti'te.E#ti'te# i e5ce## of R#. 0,>>> re7$ire t"e #'ctio of t"e Mii#try of 4i'ce.

2=3* The manu)ature or olletion o) material in*ol*ing an outlay o) Rs. 3;2;;; or up$ards must2 in all ases2 be o*ered by an estimate sho$ing the proposedoutlay and the material to be reei*ed. I) the material be )or a $or# already dulysantioned2 or )or reser*e sto# $ithin the santioned limit )or the di*ision2 theestimate $ill merely re4uire the appro*al o) the Superintending Engineer2 but in allother ases the estimate must be duly santioned by ompetent authority2 asthough )or an original $or#.

2=1* Ordinarily2 material should be purhased only )or $or#s in progress and no reser*eo) sto# should be #ept e-ept $ith the spei)i santion o)2 and to a money limit to

be presribed by2 the minor loal Go*ernment. I) suh a reser*e has beensantioned2 the Di*isional O))ier is authorised2 sub1et to the appro*al or santiono) the estimate there)ore $here re4uired by the pro*isions o) paragraph 35F2 topurhase or manu)ature sto# to an e-tent su))iient to #eep it up to this limit.

C/ SALE AND >RITE,OFF OF STORES/

2=;* All artiles o) sto# not inluding tools and plant/ $hih are not li#ely to bere4uired during the )ollo$ing t$el*e months2 should be reported to the Di*isionalO))ier $ho $ill2 i) neessary2 ta#e the Superintending Engineer9s orders as to their disposal.

2=5* "hen sto# materials are sold to the publi or to other departments2 an addition o) 3; per ent2 must be made to o*er suh harges on aount o) super*ision2storage2 and ontingenies as are not pro*ided )or in the rates )i-ed under paragraph 3B6 and 3B:%A o) the (entral &ubli "or#s Aount (ode. This additionmay2 ho$e*er2 be $ai*ed by the o))ier empo$ered to santion the sale in the aseo) surplus sto# $hih2 in his opinion2 $ould other$ise be unsaleable. See alsoparagraphs 3B62 3B:2 and F6 o) the (entral &ubli "or#s Aount (ode.

2=6* E-ept as pro*ided in paragraph 352 no publi stores may be sold other$ise thanby publi aution2 $ithout the permission o) the Superintending Engineer.(ommission2 $hih should ordinarily not e-eed : per ent.2 may be allo$ed to theautioneer2 not being a departmental subordinate2 but no ommission an be



allo$ed on pri*ate sales.

Note. 9 W"e #tore# 're #o%d /y '$ctio, re#o#i/%e officer or #$/ordi'te #"o$%d 'tted 'd record t"e fi'% /id#, i order to e'/%e

t"e #'%e 'cco$t# redered /y t"e '$ctioeer to /e c"ec*ed.2=<* "hen stores o) any #ind beome unser*ieable2 a report thereo) should be made

in (entral &ubli "or#s Aount !orm No. 3C. This should be done at one ondiso*ery o) the )at.

207* All losses o) sto# should be immediately in*estigated and steps%ta#en to obtainthe santion o) ompetent authority to their $rite%o))2 i) neessary. See alsoparagraph F o) General !inanial Rules.

Note.9I t"e c'#e of #erio$# %o##e#, t"e Dii#io'% Officer #"o$%d "o%d ' de'rtet'% e7$iry, 'd record t"e eidece 'd "i# fidi+#t"ereo, ic%$di+ ' fidi+ '# re+'rd t"e re#o#i/i%ity 'd

c$%'/i%ity of t"e er#o# cocered.D/ STOCK TAKIN/

202* Di*isional O))iers are to ha*e sto# ta#en throughout their di*isions at least onea year. It is not neessary that all the stores o) a di*ision2 or e*en o) a sub%di*ision2should be he#ed and ounted at the same time2 but the dates on $hih artilesare ta#en sto# o) should be entered in the store returns. Important stores should2as a rule2 be ounted by an o))ier not belo$ the ran# o) a sub%di*isional o))ier.

F/ MATHEMATICAL INSTR+MENTS/

20=* All ne$ instruments re4uired )or the &ubli "or#s Department2 $hih ha*e beenpro*ided )or in santioned sale2 should be obtained by indent )rom the Diretor%General Sur*ey o) &a#istan. E-ept $hen the ost does not e-eed Rs. :;2 allindents on the Diretor%General Sur*ey o) &a#istan2 should be aompanied by aerti)iate by the indenting o))ier to the e))et that the supply o) the artile detailedtherein is o*ered by a santioned estimate2 and the spei)i re)erene numbers o) the instruments sho$n in the prie list o) that o))ie should al$ays be 4uoted.Instruments re4uiring repair should ordinarily be sent to the Diretor%GeneralSur*ey o) &a#istan2 or to the Depot )rom $hih they $ere supplied )or the purpose.Sur*eying and mathematial instruments should not be sto#ed in e-ess o) re4uirements and surplus instruments should be returned either to the Diretor%General Sur*ey o) &a#istan or to the Depot )rom $hih they $ere obtained.

200* The Di*isional O))ier is responsible that the sur*eying and mathematialinstruments in his di*ision are properly ared )or. Any in1ury to the instruments dueto neglet or arelessness should be made good at the e-pense o) the o))ier or subordinate responsible )or the damage.

F/ STORE,KEEPERS/

203* I) a Store%#eeper is appointed2 he $ill ha*e nothing to do $ith the disbursement o) ash the supply o) materials2 or the preparation o) bills. 7is duties $ill be on)inedto the ustody2 preser*ation and issue o) the stores under his harge2 and to#eeping the re4uired returns relating to them.



/ PO>ERS OF MINOR LOCAL OVERNMENTS AND OF OFFICERS OFTHE P+BLIC >ORKS DEPARTMENT IN RELATION TO THE SALE AND >RITE OFF

OF STORES/

135) The )ollo$ing po$ers are e-erised by minor loal Go*ernments and by o))iers o) the &ubli "or#s Department in relation to the sale2 disposal and $rite%o)) o)

stores.



'inor loalGo*ern%ment.

(hie) Engi%neer &a#is%tan &ubli"or#sDepartment

.

Superin%tendingEngineer.

Di*isionalO))ier.

$* Losses due to depreiation o) sto#. !ull Rs.5;2;;; Rs.3;2;;; Nil

b) Losses on stores due to )raud or thenegligene o) indi*iduals or to otherauses.

Rs.3;2;;; .. Rs.32;;; Nil

c) Issue o) orders delaring stores2other than those re)erred to under

a/ and surplus or unser*ieable2 theoriginal purhase *alue o) the artilesbeing estimated i) not #no$n

!ull Rs.5;2;;; Rs.3;2;;; Rs.52:;;

d) Issue o) orders )or disposal o) storesdelared by ompetent authority to besurplus or unser*ieable sub1et toany orders the superintendingEngineer may ha*e passed $hen thestores $ere so delared by himsel)or by the minor loal Go*ernment/3

.. .. !ull Rs.3;2;;;

e) Sale to pri*ate persons at )ull *alue5 plus ten perent unless $ai*ed.

.. .. !ull Rs.32;;;

f) "rite%o)) )rom returns o) tools andplant o) artile o) $hih )ull *aluehas been reo*ered

.. .. .. !ull

g) "rite%o)) )rom returns o) tools andplant o) $hih part *alue has beenreo*ered.

!ull Rs.5;2;;; Rs.3;2;;; Rs.32;;;

h) Ad1ustment o) losses onmanu)ature aount.

.. .. !ull Rs.32;;;

1 The authority issuing orders under this lause should2 a)ter the disposal o) stores o) $hih *alue aounts

are #ept2 determine and intimate to the audit o))ier onerned the net amount to be $ritten o)) to the )inal headto be spei)ied/ as < loss on sto# <

2 See also paragraph 3B: o) the (entral &ubli "or#s Aount (ode2



APPENDI?/

(Refe!!e- to in p$!$8!$p4s ;7 to ;=/*

Powers of a!"or#!#es !o accord ad$#%#s!ra!#&e a''ro&a !o wors re*#red !o $ee! !"e %eeds of !"eCe%!ra +e'ar!$e%!s s'ec#f#ed.

Name o) Authorities Residential,uildings.

Non%

residential

,uildings.

Rs/ Rs/

C$#to# De'rtet.

(entral ,oard o) Re*enue 5;2;;; 5;2;;;

(olletor o) (ustoms2 arahi. 52:;; 52:;;

S'%t De'rtet.

(entral ,oard o) Re*enue... .. . .. . .. . .. . .. 5;2;;; 5;2;;;

Go*ernments o) East ,engal2 and Sind........ 3;2;;; 3;2;;;

,oard o) Re*enue2 East ,engal... . . . . . . . . . . 52:;; 52:;;

Re*enue (ommissioner Sind... >. . . .. . . . . . . . 52:;; 52:;;

(olletor (entral E-ise and Salt2 "estern &a#istan. 3;2;;; 3;2;;;

Assistant (olletor ohat and (hie) 'ining Engineer2he$ra..........

32;;; 32;;;

Icoe T'5 De'rtet.

(entral ,oard o) Re*enue.... .. .. .. .. .. .. .. 5;2;;; 5;2;;;

(ommissioners o) Inome Ta-... ... .. . . .. .. 52:;; 52:;;

Mit.

'int 'aster.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 52:;; 52:;;

Mii#try of 4i'ce (Acco$t#.

Auditor General.. . . . . . . . . . . . . . . . . . . . . .. :2;;;

All (i*il Aountants%General.. . . . . . . .. 32;;;

Po#t# 'd Te%e+r'"#.



Diretor%General o) &osts and Telegraphs.... 3;2;;; 5;2;;;

&ostmaster%General2 Diretor2 &osts and Telegraphs2 Sind and,aluhistan2 (ontroller o) Telegraph Stores and Diretor o) "ireless.

3;2;;; 5;2;;;

S$rey De'rtet.

Diretor%General Sur*ey o) &a#istan .......... :2;;; :2;;;

Arc"'eo%o+ic'% De'rte&t

Diretor o) Arhaeology in &a#istan. ......... 3;2;;; 3;2;;;

4ore#t De'rtet.

Inspetor%General o) !orests ................ :2;;; :2;;;

A+ric$%t$r'% 'd Cii% !eteri'ry De'rtet#.

Diretor o) Dairy Researh .. . . . . . . . . . . . . . . . . 3;2;;; 3;2;;;

Imperial Dairy e-pert .. .. .. .. .. .. .. .. .. .. .. 52:;;

Meteoro%o+ic'% De'rtet.

Diretor%General o) 'eteorology. . . .. . . . . . . . :2;;; :2;;;

Priti+ 'd St'tioery.

(ontroller o) &rinting and Stationery2 &a#istan . . . . . . . . . . . . . . . . . F2;;; F2;;;

Bro'dc'#ti+.

(ontroller o) ,roadasting . . . . . . . . . . . . . . . . . . 52:;; 52:;;

Cii% Ai'tio

. Diretor o) (i*il A*iation in &a#istan .. ...... 3;2;;; 3;2;;;

3eo%o+ic'% S$rey of P'*i#t'.

Diretor Geologial Sur*ey o) &a#istan. .... . :2;;;

Mie# De'rtet

(hie) Inspetor o) 'ines in &a#istan. ....... :2;;; :2;;;

P$/%ic Wor*# De'rtet.

(hie) Engineer &a#istan &ubli "or#s Department in respet o) original$or#s in onnetion $ith buildings )or $hih the 'inistry o) 7ealth and



"or#s is the administrati*e 'inistry.... .. .. .. .. .. .. .. .. .. .. .. .. .. .. .

ln the East ,engal2 the &un1ab2 and Sind &ro*ines....... .. .. .. .. .. .. .. .. 5;2;;;

&ro*inial Go*ernments in the ase o) &ubli buildings appertaining to

the Go*ernment o) &a#istan/..... ... ... ... .. ... ... ... ... ... . 3;2;;;

oe Dii#io

Diretor2 Intelligene2 ,ureau... .. . . .. . .. .. . . 52:;; 52:;;

Deputy Diretor2 Intelligene2 Go*ernment o) &a#istan2 &esha$ar...... :;; :;;

Mi#ce%%'eo$#.

Loal 7ead o) any (entral Department not spei)ially mentioned.. .. . :;



INDE?

T4is in-ex 4$s %een "o.pie- fo! t4e p&!pose of $ssistin8 !efe!en"es/ No exp!ession &se- in its4o&- %e "onsi-e!e- $s in $n )$ inte!p!etin8 t4e !&es/

P$!$8!$p4/

A

A""i-ents,,,

Di*isional O))iers re4uired to report .. .. ..

F2B6

A""o&nt$nt,,,,

Di*isional+responsible )or orret ompilation o) aounts .. .. ..

F6

&osition o) Di*isional+in relation to Di*isional O))ier . . . . .. F6A""o&nts,,,Responsibility o) Di*isional O))iers )or+.. .. F5Responsibility o) superintending Engineers )or 6FA"&isition of %'d--- See Land.

A--itions:See Alterations.A-.inist!$tive App!ov$

,y $hom gi*en .. ..

;2325

De)inition o)+ :F'inor loal Go*ernments may delegate po$ers o)+ to subordinateo))iers... .. ..

F

Not re4uired to irrigation $or#s :F NoteO) Go*ernment o) &a#istan $hen re4uired 5

&o$ers o) Authorities to aord+to $or#s )or ertain entral departments Appendi-

&o$ers o) minor loal Go*ernments to aord+ to >+

Addition to residential buildings.. .. ..6a/

Alterations and additions to (iruit 7ouses .. ..6b/

E-penditure upon Go*ernment 7ouses . .; Note.6/

"or#s generally ;&o$ers o) &ubli "or#s Department o) minor loal Go*ernment toaord%to additions to residential buildings.

6a/ Note

&roedure )or obtaining%% :FRe*ised+to alterations in original proposals $hen re4uired.. . . . . :FRe*ised+$hen neessary in ases o) e-esses o*er original estimates .. :"hen re4uired .2 . :F

A8en":

!or e-eution o) original $or#s2 speial and ordinary repairs 2. ..

3%A

Ate!$tions:

Administrati*e appro*al o) Go*ernment o) &a#istan to+o) e-isting residentialbuildings $hen re4uired .. .. ..

6



Di*isional O))iers prohibited )rom ma#ing+in santioned designs .. B:Important strutural+re4uire orders o) original santioning authority .. :&o$ers o) loal Go*ernments to aord administrati*e appro*al to+to (iruit7ouses .. ..

6b/

&o$ers o) &ubli "or#s Department o) minor loal Go*ernment to aord

administrati*e appro*al to % o) residential buildings ..

6a/ Note

Re*ised administrati*e appro*al to+in original proposals $hen re4uired :FApp!op!i$tion (s*: De)inition o)+ .. ..

:

Operates as e-penditure santion.. .. .. ::&o$ers o) minor loal Go*ernments to santion+

A&-it Offi"e! (s*:

E-erise onurrent ontrol $ith (hie) Engineers o*er aounts matters . .

5B

'ust be in)ormed i) $or# ommened $ithout neessary santion or )unds:C

Re4uired periodially to inspet )urniture and sto#s in residenes o) higho))iials..

336

Term inludes &ay and Aounts O))ier 5

B

B!i-8es :

Remo*al o) + re4uires santion o) Go*ernment o) &a#istan . .

B

Register o)+and ul*erts ho$ maintained35;

B&-8et Esti.$tes :

(hie) Engineer responsible )or preparation o) + . .

6;

B&i-in8s,,, Ageny )or e-eution o) original $or#s2 speial and ordinary repairs relatingto+ ..

3%A

All &ubli+to be inspeted periodially by Superintending Engineers andDi*isional O))iers ..

6:2F:

(onsent o) Superintending Engineer re4uired to oupation o) publi+asresidenes .. ..

33B

(ost o) portion o)+dismantled $ithout replaement ho$ ad1usted :5 Note 5Di*isional O))iers responsible that plans o)+ orreted $hen alterations made ....

F: Note

Insurane o) Go*ernment+$hen permissible 33CLeases o) Go*ernment+to pri*ate indi*iduals may be granted by SuperintendingEngineers ..

33

&apers to be submitted $ith appliations )or santion to purhase+. 33F&o$ers o) Superintending Engineers to santion lump sum estimates )or repairsto+ .. ...

3;

&ubli+to be pro*ided $ith neessary )i-tures.. 335&urhase o)+re4uires santion o) minor loal Go*ernment .. .. 33F



Register o)+ho$ maintained ... . .. 35;Register to )i-tures in+ ho$ e-euted and harged ... .. .. 335Santion o) Go*ernment o) &a#istan $hen re4uired to sale or dismantlement o) +.

33:

Terms o) leases o) publi+ to pri*ate indi*iduals .. 33233

CC$s4ie!s,'ust )urnish seurity ..

3

C$s&$ties,

&roedure to be obser*ed $hen harges )all *aant o$ing to sudden

5

Cens&!es:

Entry o)+in personal registers o) engineering subordinates ... ..

C4ief En8inee!s:(ontrol o)+o*er e-penditure .. ... ..

6;

Duties o)+ .. 5%63E-erise onurrent ontrol $ith Audit O))iers o*er aounts matters . . . 5B

C4ief En8inee!,,,,co%cd.

'ay be empo$ered to authorie underta#ing o) deposit $or#s .. ..

3;C

&osition o)+ .. .. 5&o$ers o)+to aord tehnial santion .. CResponsibility o)+)or trans)ers and postings .. 5CResponsibility o)+)or budget estimates .. .. 6;Responsibility o)+)or re*enue assessments.. .. 63Responsible )or ommuniation o) santions to Audit O))ier .. .. C

Responsible )or $athing e-penditure ag a i ns t grants .. .. .. 6;(iruit 7omes%&o$ers o) loal Go*ernments to aord administrati*eappro*al to additions and alterations to+

6b/

(i*il O))iers%E-tent to $hih Di*isional O))iers re4uired to omply $ithdemands o)+)or estimates..

:F2: Note

Re4uisitions by+)or petty $or#s and repairs .. 3;3(lerial Establishment%'ay be re4uired to )urnish seurity .. .. .. 3

Co-e# Cent!$ P&%i" >o!@ Dep$!t.ent:

Sope o) .. .. ..

3

Coe"tion:

O) materials osting more than Rs. 3;2;;; must be o*ered by estimate ..

35F

Co..$n-e!,n,C4ief:

Rules regarding residene o)+not o*erriden by (ode .. ..

3

Co..en"e.ent of )o!@:

,e)ore detailed estimates o) omplete pro1et santioned .. ..

:

,y Di*isional O))iers prohibited $ithout santion o) ompetent authority.. B:



Co..en"e.ent of )o!@:co%cd.

On periodial repairs in antiipation o) santion to estimate

3;

Rules to be obser*ed be)ore:C

Co..en-$tions:

Entry o)+in personal registers o) engineering subordinates

Co..ission:

O) : per ent2 allo$able to autioneer on sale o) stores

35C

Co..&ni"$tions:

Ageny )or e-eution o) original $or#s2 speial and ordinary repairs relating to+ ..

3%A

See Roads.

Co.petion P$ns,,,

Disposal o)+

3;;

Co.petion Repo!ts,,,

Disposal o)+3;;

Di*isional O))iers responsible )or+ .. .. F7o$ to be )ramed.. .. BBb/O))ie o) reord o) % .. 3;;Superintending Engineer responsible that no delay allo$ed to our in submissiono)+

6:

8tiliation o)+as re*ised estimates.. .. .. 52BC

"hen re4uired .. BBb/

Co.petion St$te.ent:

7o$ to be )ramed.. ..

BBa/

"hen re4uired .. . BBa/8tiliation o)+as re*ised estimate .. .. BC2BBa/

Contin8en"ies:

Allo$anes )or+in estimates .. .. ..

C5

&o$ers o) authorities to diret + to ne$ $or#s .. C:

Cont!$"t Do"&.ents:List o)+re4uired..

CB/

'ust be appro*ed by authority ompetent to aept tender be)oretenders in*ited

CBa/

Cont!$"t (s*:

Amount o) )or purpose o) determining authority ompetent to aept+.

B3 Note 5.

E-ept under legal ad*ie must be e-euted on standard )orms .. CB/'inor loal Go*ernments may permit or ondone departures )rom rules relatingto .. ..

CBg/



'ust be stritly en)ored.. CB)/O))iers empo$ered to e-eute+ .. .. B3&o$ers o) o))iers to gi*e se*eral+)or the same $or# to di))erent ontrators.. ..

B;

Restritions on po$ers o) minor loal Go*ernments and o))iers to aept+ CBd/

Should ontain stipulations as to 4uantity o) $or# and time allo$ed )ore-eution ..

CB/

See aso (ontrat douments2 Tenders.

D

De$t4s,&roedure in ases o)+due to aidents on $or#s..

B6

Defen"e Minist!:

Re)erene to+o) proposals )or oupation o) land held )or 'ilitary purposes.. .. ..

C

Deposit )o!@s :

Ad*anes o) Go*ernment money to meet arrears in ontributions )or+prohi%bited ..

333%IV

Allo$anes to be made in estimates )or+)or departmental harges333%II

Authorities authoried to santion underta#ing o)+ .. .3;C

De)inition o)+3;C

Department may be re4uired to underta#e+3;C

E-ess on+to be immediately reported 333%V

No interest allo$ed on sums deposited )or+ ..33;

&roedure to be )ollo$ed in underta#ing+%333

&roedure $hen $or#s e-euted partly )rom departmental )unds and partly )romontributions

3;B

Realiation o) ontributions33;

Rules regarding+...333

Dis.$nte.ent:

Authorities empo$ered to santion+o) publi buildings ...

33:

Dis.iss$ (s*

'onth9s notie to be gi*en to temporary and $or# harged establishmentson . . . .

33

Division$ Offi"e!s, Authorities )rom $hom+an reei*e orders .. :;Duties o)+ .. .. F;%:



E-tent to $hih+re4uired to omply $ith demands o) (i*il O))iers )or.estimates .. ..

:F2 : Note

'ay be empo$ered to authorie underta#ing o) deposit $or#s .. .. 3;C'ay redue tehnial santions i) e-essi*e .. F'ay remit perentage harges on sale o) surplus sto# .. .. 35

&osition o)+in relation to di*isional%aountants .. F6&o$er o)+To aept ontrats

B3

To aord tehnial santion to estimates CTo ad1ust losses on manu)ature o) stores 36: h/To dispose o) unser*ieable or surplus stores. 36: d/To issue stores to pri*ate persons .. .. 36: e/To pass e-esses o*er estimates .. .2 3To purhase and manu)ature tools and plant 356To purhase stores )or reser*e sto# .. 2. 35FTo purhase stores under santioned estimates.. 355

To santion repairs to tools and plant .. 356To santion temporary and $or#%harged establishment.. .. 35To $rite%o)) tools and plant. . .. .. 36: )/ and g/&rohibited )rom ma#ing material alterations in santioned designs .. B:Re4uired to inspet all publi buildings annually F:Re4uired to inspet )urniture in residenes o) high o))iials .. .. 336Re4uired to maintain register o) buildings... .. 35;Re4uired to oppose proposals )or onstrution o) $or#s unless satis)ied o) their neessity .2 ..

:F

Re4uired to report aidents .. .. ... F2 B6Re4uired to report santions aorded by them monthly... CRe4uired to report surplus sto# .. .. .. 35Responsibility )or re*enue assessments .. FBResponsibility )or trans)ers F3Responsible )or aounts F52 F6Responsible )or administration o) grants .. FCResponsible )or arrangements )or ustody o) stores .. .. 353Responsible )or ompletion reports .. .. .. FResponsible )or land and buildings in their harge F:Responsible )or reports o) probable e-esses .. FFResponsible that plans o) buildings orreted on ompletion o) alterations F: Note

Should endea*or to )ind tenants to2 *aant buildings .. .. .. 33E

En8inee!in8 s&%o!-in$tes:

'aintenane o) personal registers )or+ .. .

'ay be re4uired to )urnish seurity .. .. .. 3Est$%is4.ent,,,

Allo$anes to be made )or+in estimates )or deposit $or#s ..333%II



General rules regarding+ borne on &ro*inial adres ..

See aso Engineering subordinates2 Temporary establishment2 "or#%hargedestablishment2 'edial establishment

F%

Esti.$te (s*:

Abstrat o)+ho$ )ramed

C3

Allo$ane )or ontingenies in+9 ... .. C5 Allo$ane to be made in+)or deposit $or#s2 )or establishment and tools andplant . ... ...

333%II

(ommenement o) periodial repairs in antiipation o) santion to+ ... 3;!or manu)ature or olletion o) materials ho$ dealt $ith% ... ... 35F!or repairs to publi buildings should inlude ta-es payable by Go*%ernment .. .. .

3;F

De)inition o) term .. .. C3Items to be inluded in+ )or repairs .. .. 3;FLapse o) santion to + ..

Lapse o) santion to +)or ordinary repairs.. .. 3;6O) ost o) land )or a4uisition ho$ )ramed .. C&ro*ision )or $or#%harged establishment in+ho$ made. .. .. 3;Re4uired )or olletion or manu)ature o)% materials osting more than Rs.3;2;;; .. ..

35F

Re4uired )or purhase or manu)ature o) tools and plant i) ost e-eeds Rs.:;; .. .. ..

356

Santion to + )or speial repairs does not lapse at end o) year .. .. 3;:Separate + neessary )or repairs to eah $or# or group o) $or#s .. .. 3;5Superintending Engineer may santion lump sum+ )or repairs to buildings 3;"or#ing year )or annual maintenane + )i-ed by minor loal

Go*ernments

See aso Re*ised estimates and Supplementary estimates.

3;6

Ex"ess(es*:

Di*isional O))iers responsible )or reporting probable + .. .. ..

FF

O) less than : per ent2 ho$ dealt $ith.. .. .. 3On deposit $or#s to be immediately reported .. 333%VOn residential building 2 )orming part o) a pro1et estimate ... C: Note&o$ers o) authorities to pass + o*er estimates .. 3Re*ised administrati*e appro*al $hen neessary in ase o)+o*er original

estimate .. .. ..See aso Re*ised estimates and Supplementary estimates.

:

Expen-it&!e S$n"tion:

De)inition o) + .. ..

::

Gi*en by !inane 'inistry 'odi)iations in+

F



Fe!!ies:

Remo*al o)+re4uires santion o) Go*ernment o) &a#istan.. . . . .

B

Fin$n"e Minist!:

E-penditure santion gi*en by + .. .. ..

Fixt&!es :

&ubli buildings to be pro*ided $ith neessary+ .

335

Repairs to+in buildings ho$ e-euted .. . 335

Fo!.s :

Santion o) Go*ernment o) &a#istan re4uired to alterations in standard+ ..

3

F&!nit&!e:

&o$ers o) Superintending Engineers to purhase o))ie+ ..

356 Note

Speial rules regarding + in residenes o) high o))iials 336

ove!n.ent Ho&ses:

&o$ers o) minor loal Go*ernments to santion outlay on+ ... ...

; Note

Restrition on po$ers o) minor loal Go*ernments to santion supplemen%tary estimates )or ...

6 /

Speial rules regarding )urniture in ... ...

See aso Go*ernor%General9s residenes.

336

ove!n.ent of P$@ist$n:

Administrati*e appro*al o)+ re4uired to >+

Estimates )or additions and alterations9 to (iruit 7ouses in ertainases .

6 b/

Estimates in e-ess o) the po$ers o) minor loal Go*ernments oro))iers o) entral departments .

5

Santion o)+re4uired to>+ Abandonment o) main roads B Alterations in standard )orms ... 3Oupation o) land held )or military purposes . CRemo*al o) bridges and )erries... BSale or dismantlement o) buildings osting more than Rs. 3;2;;; 33:

ove!no!,ene!$s !esi-en"es:

Speial rules regarding+not o*erridden by (odes.

3

!o&ps of )o!@s:

De)inition o)+ ...

:B Note

Limitations on santions o) o))iers to+... :B

&$!-s:

Employment o)+other than polie ... ... ...

3F



Rules regarding employment o) polie+36

I

In-ents:

(erti)iate to aompany+ )or mathematial and sur*eying instruments

365

Inspe"tion !epo!ts:

On Di*isional O))iers9 o))ies re4uired )rom Superintending Engineers

6

Inst!&.ents:

See 'athematial and *eying Instruments.

Ins&!$n"es:

'inor loal Go*ernments may e))et + o) speially *aluable property

33C

Inte!est,No+allo$ed on sums deposited as ontributions )or publi $or#s33;

I!!i8$tion )o!@s:

Administrati*e appro*al to +not re4uired ...

:F Note

L

L$%o&! !epo!ts:

7o$ prepared

BF

L$n-:

Rules )or a4uisition o)+

C

Speial rules regarding oupation o)+held )or military purposes ...C

L$pse of s$n"tion

To estimates .

Le$ses :

Superintending Engineers may grant+o) publi buildings to pri*ate indi%*iduals .. . .. ..

33

Terms o) + o) publi buildings to pri*ate indi*iduals .. .. .. 332 33Le$ve,

Appliations )or+o) o))iers borne on &ro*inial adres ho$ made

Live,sto"@,,,

&o$ers o) minor Go*ernments to purhase ...

356 Note

Lo"$ Bo-ies,,,Rules regarding purhase o) European Stores )or or by+inappliable in ertain ases .. ..

355



Lo"$ F&n- )o!@s:

'embers o) department may be employed on+at disretion o) minor loal Go*ernment ...

B

Lo"$ ove!n.ents:

&o$ers o) minor+in misellaneous matters>+ To aept ontrats

CC

To purhase li*e%sto# . 356 NoteTo santion outlay on Go*ernment 7ouses ; NoteTo $rite%o)) irreo*erable *alue o) stores lost .. 36: b/&o$ers o) minor+to aord administrati*e appro*al to>%

Alterations and additions to (iruit 7ouses6 b/

Alterations and additions to residential buildings 6 a/"or#s generally . . . ;Restrition on po$ers o) minor+to santion supplementary estimates )orGo*ernment 7ouses ....

6 /

Losses,,,

O) stores to be immediately in*estigated

36;

&o$ers o) authorities to $rite o))+o) stores 36:

&o$ers o) authorities to ad1ust +on manu)ature o) stores36: h/

&o$ers o) Superintending Engineers to santion estimates )or % o) storesdue to depreiation ..

36: a/

M

M$n&f$"t&!e,Di*isional o))iers may%sto# to #eep reser*e up to santioned limit..

35:

Estimates )or+o) materials ho$ dealt $ith .. 35FEstimates re4uired )or+o) tools and plant i) ost e-eeds Rs. :;; . 356O) materials osting more than Rs. 3;2;;; must be o*ered by estimate . . . 35F&o$ers o) authorities to +tools and plant .. .. 356&o$ers o) Di*isional o))iers to ad1ust losses on +o) stores .. 36: h/M$te!i$s,,,(harged to $or#s2 inluded under head o) < Stores <

353

Estimates )or manu)ature and olletion o)+ho$ dealt $ith . 35F'anu)ature or olletion o)+osting more than Rs. 3;2;;; must beo*ered by estimate ..

35F

M$t4e.$ti"$ $n- S&!vein8 inst!&.ents:

(erti)iate to aompany indents )or+ ... ..

365

(ost o) repairs o) damage to+reo*erable )rom person responsible 366Repairs to+%ho$ e-euted 365To be obtained )rom Sur*ey Department .. .. 365

Me$s&!e.ent Boo@s:

Superintending Engineers re4uired to inspet+ ..

6

Me$s&!e.ents:6



Superintending Engineers responsible )or obser*ane o) rules regarding he#+ .. .. ..

Me-i"$ est$%is4.ent:

Rules regarding+ ..

See aso Sub%Assistant Surgeons.

3:

Met$,,,

Road+inluded under head o) < Stores <5

353

Mino! Lo"$ ove!n.ent(s*:

De)inition o) term+ ..

5

E-erise disretion as regards insurane o) pro*inial property .. 33C!illing o) posts under+ .. F2 :!i- reser*e limit o) sto# )or di*isions .. .. 35:!i- $or#ing year )or annual maintenane estimates .. 3;6'a#e rules regarding seurity deposits 3'ay authorie employment o) guards .. .. 3F'ay authorie underta#ing o) deposit $or#s 3;C'ay delegate po$ers o) administrati*e appro*al to subordinate authorities F'ay employ members o) department on Loal !und $or#s .. B'ay e-erise po$ers delegated to &ubli "or#s Department o))iers .. 6'ay )rame rules to regulate e-eution o) $or# by piee%$or# CC'ay permit or ondone departures )rom rules relating to ontrats .. CB g/'ay presribe proedure )or srutiny o) designs and estimates o) $or#sre4uired in publi interests .. .. ..

:F Note

'ay presribe subsidiary rules )or preparation o) estimates .. C3'ay santion purhase o) buildings )or publi purposes .. .. 33F'ay santion sale or dismantlement o) buildings *alued at less than Rs.3;2;;; .. ..

33:

'inistry o) 7ealth and $or#s e-erises po$ers o) a+)or irles anddi*isions under its ontrol .. .. ..

5

N

Noti"e,,,'onth9s+to be gi*en by2 or to2 temporary and $or# hargedestablishments on resignation or dismissal .. .. ..

33

O

O!i8in$ >o!@(s*:

Ageny )or e-eution o)+

3%A

(ost o)+replaed ho$ ad1usted .. .. .. :5 Note 3De)inition o)+ .. :5

P

P$ $n- A""o&nts Offi"e!,

Term Audit O))ier inludes + .. ...

5



Pe!son$ Re8iste!s :

'ust be maintained )or engineering subordinates

Pett >o!@s,

De)inition o)+ . . . . .

3;3

Detailed estimates not re4uired )or+ .. :2 3;32 333&roedure in regard to + 3;3Re4uisitions by (i*il O))iers )or+ .. .. 3;3

Pie"e,)o!@ :

De)inition o)+

CC

'inor loal Go*ernment may )rame rules to regulate e-eution o) $or# by+ .... ..

CC

Not inluded in the term 9ontrat9 .. .. CC&lans%Di*isional O))iers responsible )or maintenane o)+ o) all lands $ithin

their harge .. .. ..

F:

Reord+to be maintained in Di*isional O))ier9s o))ie .. .. .. F: NoteDi*isional O))iers responsible that+o) buildings orreted $hen any al%terations made .. ..

F: Note

Poi"e &$!-s: ,#de Guards

Posts,,,!illing o)+under minor loal Go*ernmentsF2 :

Po)e!s of s$n"tion:

See Di*isional O))iers2 'inor loal Go*ernments2 et.

P!o8!ess !epo!ts:

&reparation and submission o)+

BF

P!oe"t(s*,,, A))eting interests o) more P than one pro*ine ..

C;

(ost o) substantial setion o)+abandoned ho$ dealt $ith.. . . . . .. 6&apers to be submitted $ith+ .. .. . . C3Sa*ings due to omission o) substantial setion o)+may not be utilied onother setions ..

CF

P!ovin"i$ ove!n.ents:

Appliations )or lea*e or retirement o) o))iers borne upon the adreso)+ .. . . .

Appointment to posts under a minor loal Go*ernment o) o))iers borneupon the adre o)+ ..

:

Obtaining o) O))iers )rom .. .. . F

P&!"4$se:

(ases $here rule regarding+o) European Stores inappliable .. ..

355

Di*isional O))iers may+ sto# to #eep reser*e up to santioned limit 35:Estimates re4uired )or+o) tools and plant i) ost e-eeds Rs. :;; .. .. 356



O) buildings re4uires santion o) minor loal Go*ernment .. .. 33FO) sto# )or e-eution o) santioned $or#s . .. 355&apers to be submitted $ith appliations )or santion to+buildings .. .. 33F&o$ers o) authorities to+o)) ie )urniture .. 356 Note&o$ers o) authorities to+ stores .. .. .. 3552 35:

&o$ers o) authorities to+ tools and plant .. .. 356&o$ers o) minor loal Go*ernments to+li*e sto# .. 9 .. .. 356

R

Re,$pp!op!i$tion:

See Appropriation.

Re"o!-s:

Destrution o) o))iial+ ..

3C

O))ie o)+o) ompletion reports .. .. .. 3;;

Re"o!- p$ns:

To be maintained in di*isional o))ies .. ..

F: Note

Re8iste! of B&i-in8s:

To be maintained ..

35;

Re8iste! of In"&.%ents:

To be maintained in di*isional and sub%di*isional o))ies .. ..

3B

Religious edi)ies%'ust not be destroyed or in1ured in e-eution o) $or#s..

B5

Re.issions:

O) perentage harges on stores .. .. ..

35

Rene$als and Replaements%General rules regarding lassi)iation o) + ..

:5 Note 3

Rep$i!s% Ageny )or e-eution o)+

3%A

(ommenement o) $or# on periodial+in antiipation o) santion toestimate .. .. ..

3;

De)inition o)+ .. .. :5Detailed estimate not re4uired )or petty+ :2 3;3Items to be inluded in estimates )or+ 3;FLapse o) santion to estimates )or+other than speial .. .. 3;6'inor loal Go*ernments )i-% $or#ing year )or+ estimates.. .. .. 3;6&o$er o) authorities to santion+to tools and plant .. .. 356&o$ers 9o) Superintending Engineers to santion lump estimates )or+tobuildings.. .. ..

3;

&roedure in regard to re4uisitions )or+ .. 3;3Separate estimates neessary )or+to eah $or# or group o) $or#s .. 3;5Ta-es on publi buildings payable by Go*ernment to be inluded in estimates)or+ .. ..

3;F

To )i-tures in buildings ho$ e-euted and harged .. .. 335To mathematial and sur*eying instruments ho$ e-euted .. .. .2 365



Rep$"e.ents:

See Rene$als and Replaements.

Repo!ts:

Annual+on engineering subordinates to be maintained .. .. ..

Re&isitions ,

,y (i*il O))iers )or petty $or#s and repairs ..35:

3;3

Rese!ve of sto"@%

Rules regarding maintenane o)+.. .. ..

35:

Residential buildings%(onditions on $hih administrati*e appro*al to alterations or

additions to+may be gi*en ..

6 a/

E-esses on+)orming part o) a pro1et estimate .. C: Note&o$ers o) &ubli "or#s Department o) minor loal Go*ernments to aordadministrati*e appro*al to additions to % . .. ..

6 a/ Note

Resignation%'onth9s notie to be gi*en by temporary and $or#%harged

establishments on33

Reti!e.ent:

Appliations )or+o) o))iers borne on &ro*inial adres ho$ made

Reven&e,,,

Responsibility )or assessments o)>+

(hie) Engineers.

63

Di*isional O))iers ... FBSuperintending Engineers 6C

Revise- esti.$te(s*:

&o$ers o) authorities to aord tehnial santion to+ .. .. ..

;

Report and omparati*e ? statement must aompany+ .. .. . . . B8tiliation o) ompletion report as+ ... ... BC"hen neessary .. .. BRoads%Administrati*e appro*al to +not re4uired .. . :F Note'ain+may not be abandoned $ithout santion o) Go*ernment o) &a#istan ... .. ..

See aso 'etal.

B

S

S$e,,, Authorities ompetent to remit perentage harge on+-of surplus sto# ..

35

(ommission allo$able to autioneer on+o) stores 35CO) stores must be by publi aution .. .. .. 35C&erentage addition ordinarily to be made to *alue $hen stores sold to publi orother departments ..

35



S$n"tions*:

Lapse o)+to estimates ...

To $or#s applies only to preise ob1ets )or $hih estimate intended to pro*ide... .. ..

C6

'onthly return o)+ ..See aso E-penditure santion and Tehnial santion.

C

S$vin8s,,,Due to abondonment o) substantial setion o) a pro1et may not be utiliedon other setions ..

CF

On $or#s may not be utilied )or additional $or# not ontemplated in originalpro1et .. ..

C6

Se"&!it -eposits:!or per)ormane o) ontrats should al$ays be ta#en .

CB e/

Rules regarding+o) establishment .. .. .. 3

Spe"i$ !ep$i!s,,, Ageny )or e-eution o)+ 3%A

Santion to estimates )or+ does not lapse at end o) year ... 3;:Sto"@,,,

Authorities ompetent to remit perentage harges on sale o) surplus+ ..35

Di*isional O))iers may purhase or manu)ature +to #eep reser*e up tosantioned limit

35:

Inluded under the head o) <Stores< 353Not li#ely to be re4uired $ithin t$el*e months to be reported )or orders toDi*isional O))ier

35

&urhase o)+)or e-eution o) santioned $or#s . 355

Superintending Engineer responsible )or *eri)iation o)+in di*ision 6:

Sto"@,t$@in8,,,,

Arrangements to be made )or+ ...

363

Sto!e Keepe!s:

Duties o)+ .

36F

'ay be re4uired to )urnish seurity .. 3

Sto!es:

(ases $here rules regarding purhase2 o) European+inappliable

355

(lassi)iation o)+353

(ommission allo$able to autioneer on sale o)%%% 35C

Di*isional O))iers may ad 1ust losses on manu)ature o)+.. ..36: h/

Di*isional O))iers responsible )or arrangements )or ustody o)+ . 353

Losses o)+ to be immediately in*estigated . ..36;

&erentage addition ordinarily to be made to *alue $hen + sold to35



publi or other departments . . . . . .

&o$ers o) authorities to purhase or manu)ature. . . . . ..35F

&o$ers o) authorities to $rite%o)) irreo*erable *alue o)+ lost . .36: b/

&o$ers o) o))iers to dispose o) unser*ieable or surplus .. ..36: d/

&o$ers o) o))iers to $rite%o)) unser*ieable+ . .36: d/

&o$ers o) Superintending Engineers to santion estimates )or losses o)+due to depreiation . .

36: a/

Report o) unser*ieable+ 35BSale o)+ must be by publi aution . . . . 35C

S&%,Assist$nt S&!8eons :

Allo$ed as part o) departmental establishment ..

3:

S&%,Division$ Offi"e!s,,,

Responsibilities o)+ . .

:3

S&pe!inten-in8 En8inee!(s* :

Aidents must be reported to% . . . . . .

F2 B6

Appro*al o)+ re4uired to large purhases o) sto# )or santioned $or#s . .355

(orrespondene by + $ith other departments . .6B

Duties o)+ . . . ..65%6B

'ay authorie ommenement o) $or# on periodial repairs in antiipation o)santion to estimate .. .. ..

3;

'ay authorie sale o) stores other$ise then by publi aution . . . .35C

'ay be empo$ered to authorie underta#ing o) deposit $or#s . .3;C

'ay be re4uired to e-erise super*ision o*er Loal !und e-penditureB

'ay demand submission o) "or#s Slip .. .. 6F

'ay di*ert the ontingenies o) an estimate to ne$ $or#s . . . . ...C:

'ay permit publi buildings to be used as residenes .. .. 33B

'ay re4uire seurity )rom establishment . . . .3

'ay santion destrution o) reords . . . . 3C'ay santion leasing o) buildings ... 33

'ust report santions aorded by themsel*es and by their Di*isionalC



O))iers monthly to (hie) Engineer.. .. ...

&o$ers o) +

To aept tenders . .

B3

To aord tehnial santion to $or#s . . . . C

To dispose o) unser*ieable or surplus stores . ..36: d/

To di*ert ontingenies to ne$ $or#s . . .C:

To pass e-esses o*er estimates . . 2 . . . .3

To santion employment o) temporary and $or# harged establishment . .35

To santion estimates )or losses o) stores due to depreiation .. . .36: a/

To santion estimates )or repairs to tools and plant 356

To santion lump sum estimates )or repairs to buildings3;

To santion purhase and manu)ature o) stores35F

To santion purhase and manu)ature o) tools and plant ..356

To santion purhase o) o))ie )urniture ..356 Note

To $rite%o)) irreo*erable *alue o) stores lost ..36: b/

To $rite%o)) unser*ieable stores .. ..36: d/

Re4uired to inspet and report on o))ies o) Di*isional o))iers .. ..6

Re4uired to inspet measurement boo#s.. ..6B

Responsibility )or trans)ers and postings .. ..66

Responsibility )or re*enue assessments .. ..6C

Responsible )or e))iieny o) establishment in their irles .. .. ..

6

Responsible )or in*estigating e-esses o*er subheads .. .. ..6F

Responsible )or obser*ane o) orders regarding he#measurements9 .. ..

6

Responsible )or submission o) re*ised estimates $henneessary.. .. ..

6F

Responsible )or *eri)iation o) sto# in di*isions6:



Responsible that no delay ours in submission o) (ompletion Reports ..6:

Should inspet all publi buildings periodially ..6:

S&ppe.ent$! esti.$te(s*,: Amount o) original estimate to be inluded in+B

Restrition on po$ers o) minor loal Go*ernments to santion+)or Go*ern%ment 7ouses ... ..

6 /

"hen neessary .. ..B

S&!vein8 Inst!&.ents:

See2 'athematial and Sur*eying instruments.

T

T$xes,,,

Estimates )or repairs to publi buildings should inlude+payable by Go%*ernment. .. ..

3;F

Te"4ni"$ s$n"tion:

(an be aorded only in &ubli "or#s Department .. .. ..

:

De)inition o)+ .. ..:

'odi)iations in amount o) .. . . . .. ..62 F

Not re4uired )or petty $or#s2 petty repairs to buildings.. .. ..:

&o$ers o) o))iers to aord +.. .. . . .C

&o$ers o) o))iers to aord+to re*ised estimates .. .. ..;

To omponent parts o) pro1ets . . . . ..:

Te.po!$! est$%is4.ent:

De)inition o)+ .. ..

3;

&o$ers o) o))iers to santion+ .. .. ..35

Rules regarding employment o)+ . .. ..3;%35

Ten-e!s:

O))iers empo$ered to aept+.. .. ..

B3

Opening o)+ .. ..CB b/

Rules regarding in*itation o)+ .. .. . .CB a/



To.%s,,,

See Religious edi)ies.

Toos $n- P$nt,,,

Inluded under the head o) <Stores<353

. &o$ers o) authorities to purhase2 manu)ature and repair+ .. ..356

&urhase or manu)ature o) +must be o*ered by estimates i) ost e-eedsRs. :;; .. ..

356

T!$nsfe!s,,,

&roedure in regard to+o) di*isional and sub%di*isional o))iers .. ..

3B%5

>

>o!@,"4$!8e- est$%is4.ent,,,

(ost o)+must be sho$n as separate sub%head o) estimate

De)inition o)

3;

3;

&o$ers o) o))iers to santion+ .. .. ..35

Rules regarding employment o)+ . .. ..3;%35

>o!@s Sip,,,

Submission o)+ $hen neessary ..

6F2 FF

Superintending Engineers may demand submission o)+ . . . . 6F

>!ite,off,,,

&o$ers o) authorities to+ irreo*erable *alue o) storeslost. .. ...

36: b/

&o$ers o) o))iers to+tools and plant.. ..36: )/ and g/

&o$ers o) o))iers to+unser*ieable stores . ..36: d/



Re+i#ter of St'di+ Order# Po#ted.

No/ D$te/ P$!$8!$p4 of Co-e $ffe"te-/ D$te of !e"eipt/ Initi$te of pe!son % )4o.poste- $n- -$te of postin8/



CENTRAL P+BLIC >ORKS ACCO+NT CODE

>it4APPENDICES

APPLICABLE TO THE FEDERAL CIVIL SERVANTS IN PAKISTAN

Corrected & Modified

By

H A M I D ALI ZAKA A L I

(M.A., M.Ed. LL.B. (AD!OCATE

(Exponents of Civi Se!vi"e# L$%o&!# T$x$tion ' ene!$ L$)s*

REVISED EDITION

THE IDEAL P+BLISHERS

(PUBLICATIONS OF LAW BOOKS)Post Box No/ 0123# K$!$"4i , 53677

TABLES OF CONTENTS/



CHAPTER I/:E?TENT OF APPLICATION

CHAPTER II /:DEFINITIONS

CHAPTER III/:ENERAL O+TLINES OF S9STEM OF ACCO+NTS/

A/ (lassi)iation o) Transations.. .. .. .. ..

B/ System o) Aounts.. .. .. .. .. ..

CHAPTER IV/:RELATIONS >ITH ACCO+NTANT ENERAL/

A/ General....

B/ Di*isional Aountant....

C/ Aountant General9s Inspetions

..

..

D/ (ommuniations o) Santions to Aountant General

...

..

E/ Results o) Audit

CHAPTER V/,?PPROPRIATIONS/

A/ Int!o-&"to! // ///////////

B/ !$nts $n- t4ei! Dist!i%&tions//

#//////

C/ !$nts fo! Expen-it&!e in En8$n-///////////



D/ >$t"4in8 of A"t&$s //////////

/

CHAPTER VI/:CASH/

A/ Int!o-&"to!// // // // // //

B/ Mo-es of o%t$inin8 "$s4 f!o. T!e$s&!ies:

I/ General .. .. .. ..

..

..

..

II/ Limits on Sub%di*isional O))iers Dra$ings......

III/ (he4ues .. .. .. ......

..C/ Re"eipt of Mone:

I/ Aount &roedure

II/ Disposal o) Reeipts

D/ P$.ents:

I/ 'anner o) &ayment

II/ ,ills in.

III/Vouhers

E/ Re.itt$n"es to T!e$s&!iesF/ C$s4 A""o&nts:

I/ (ash ,oo#+

($ 8p#eep

(%* ,alaning

("* Reti)iation o) Errors

(-* Veri)iation



II/ Imprest

III / Temporary Ad*ane

/ C4e&e Boo@s $n- Re"eipts Boo@s H/ C&sto- of C$ 4

H/ C&sto- of "$s4/

CHAPTER VII/:STORES/

A/ Int!o-&"to! // // // / /

B/ Sto"@:

I/ General

II/ =uantity Aounts+

$* Reeipts .. .. ..

%* Issues .. . . .." ) 'onthly Abstrats o) Reeipts and Issues

-* 7al)%Qearly ,alane Returne (orretions



III. Value Aounts

($* &ayment )or Sto# Reei*ed

(%*Reo*eries )or Sto# Issued+ ..

(i*Issue Rates

(ii*Storage harges

(iii* 'ode o) Reo*ery

("* Valuation o) =uantity Aounts

IV. 7al)%Qearly Register o) Sto#

V/ Ledger

VI/ Sto#%ta#ing..

VII/ Reti)iation o) Aounts

C/ Toos $n- P$nt:I/ General

II/ Numerial Aounts+

($* Reeipts .. . .

(%* Issues

("* Register o) Tools and &lant

III/:&ayment )or Supplies..

IV/ Reo*eries%

($* !or use o) Toots and &lant .. ..

(%* !or Sales and Trans)ers .. .. ..

V/ Veri)iation ...

VI/ Reti)iation o) Aounts .. .. .. ..

D/ Ro$- Met$,

I/ =uantity Aounts .. .. .. ..

II/ Reti)iation o) Aounts .. .. .. ..

III/ Shedule o) Rates

IV/ (harges )or =uarries ..

E/ M$te!i$s C4$!8es to >o!@s //

CHAPTER VIII/ ,,, TRANSFER ENTRIES.

CHAPTER I?,,,REVEN+E RECEIPTS/

A/ ene!$ .. .. .. .. ..

B/ I!!i8$tion Reven&e "oe"te- t4!o&84 Dist!i"t $n- Reven&e A&t4o!ities



C/ Rents of B&i-in8 $n- L$n-,,

I/ Demands and Reo*eries %

($* !rom &ri*ate &ersons .. .. .. ..

(%* !rom Go*ernment Ser*ants and &ensioners.. ..

D/ Ref&n-s $n- Re.issions/

E/ A""o&nts P!o"e-&!e:

I/ Registers o) Re*enue

II/ Register o) Rents

CHAPTER ?/:>ORKS ACCO+NTS/

A/ ene!$

B/ C$s4 P$.ents:

I/ Introdutory.

II/ &ayments to Labourers+

a/ Departmental Labour

(%* Labour through a (ontrator

III/ &ayments to Suppliers and (ontrators+

($* Re"o!- of Me$s&!e.ents:

(I* 'easurement ,oo#s

(II* Detailed 'easurements

(III* Standard 'easurements

(v* Re*ie$ o) 'easurements

(%* Bis $n- Vo&"4e!s:

(i* !orms o) ,ills and Vouhers

..

(ii* &reparation2 E-amination and &ayment o) <tills

("* Ai- to Cont!$"to!s

(-* A-v$n"es to Cont!$"to!s

IV/ P$.ents to >o!@,"4$!8e- Est$%is4.ent:

($* (onditions o) Employment

(%* &ay ,ills

("* 8npaid "ages

(-* Tra*elling E-penses

(e* (lassi)iation o) (harge

C/ Iss&es of M$te!i$s:



I/ ene!$

II/ To Cont!$"to!s:

($* General (onditions

(%* Aounts &roedure

("* Return o) Surplus 'aterials

(-* Tools and &lants lent )or use

III/ Di!e"t to >o!@s,,,,

($* Detailed Aounts o) 'aterials Issued

(%* Disposal o) Surplus 'aterials

("* Veri)iation o) 8nused ,alanes

D/ A-&st.ents

E/ >o!@s A%st!$"ts: I/ Introdutory..

II/ (lassi)iation and Reord o) !inal (harges+

($* 'a1or Estimates .. .. .. .. ..

(%*'inor Estimates .. . .. .. ..

III/ Suspense Aounts+

($* General .. .. .. . .

(%* <'aterials< Aount .. .. . .

("* < (ontrators < and < Labourers < Aounts . .

IV/ Liabilities A$aiting Inorporation .. . .

V/ Reord o) &rogress .. .. .. . .

VI/ &reparation2 (ompletion and Disposal o) "or#s Abstrats

F/ Re8iste! of >o!@s:

I/ !orms o) Registers o) "or#s and their &reparation .. ..

II/ E-amination by Di*isional O))ier .. .. .. ..

III. (losing the Aounts on (ompletion o) "or#+

($* Settlement o) Liabilities and Assets and (learane o) Suspense Aounts

(%* (losing Entries and Re*ie$ o) E-penditure.. ..

("* E-esses o*er Estimates+

(i* E-esses passed by Di*isional O))ier .... ..

(ii* (ompletion Reports and Statements .. .. .

IV/ (orretion o) Errors a)ter (losing Aounts .. .. .



V/ Shedule o) Rates . . .. .. .. ..

/ Cont!$"to!s Le-8e!:

I/ !orm and use o) the Ledger .. .. .. .. ..

II/ &osting the Ledger .. .. .. .. .. ..

III/ ,alaning and Reoniliation .. .. .. .. ..

IV. Srutiny o) Aounts by (ontrators .. .. . ..

H/ S&n-! R&in8s:

I/ (arriage and Inidental (harges . . .

II/ (harges )or E-amination o) Soil .. . .

III/ E-penditure on Inauguration (eremonies .

IV/ Rates and Ta-es on ,uildings . . . . .

V/ E-eution o) "or#s by other Departments . VI/ E-eution o) Go*ernment "or#s by Loal ,odies .

VII/ Sope o) Santion .. . . . . .

CHAPTER ?I:ACCO+NTS PROCED+RE FOR L+MP S+M CONTRACTS/

A/ ene!$

B/ P$.ents fo! )o!@ -one

C/ Fo!.s of Bis //

D/ S&%si-i$! >o!@s A""o&nts

E/ Cont!$"to!s Le-8e!//

CHAPTER ?II:MAN+FACT+RE ACCO+NTS/

A/ Int!o-&"to!

B/ Ope!$tion C4$!8es

C/ V$&e of O&tt&!n

D/ ene!$ A""o&nt

CHAPTER ?III:S+SPENSE ACCO+NTS/

A/ Int!o-&"to!

B/ P&!"4$ses

C/ Sto"@

D/ Mis"e$neo&s P/ >/ A-v$n"e

E/ Lon-on Sto!es

F/ >o!@s4op S&spense



CHAPTER ?IV/:>ORKSHOP ACCO+NTS/

A/ Int!o-&"to!

B/ Di!e"t $n- In-i!e"t C4$!8es

C/ Ann&$ A""o&nt $n- Revie)

CHAPTER ?V/:DEPOSITS/

A/ Int!o-&"to!

B/ Se"&!it Deposits

C/ Ot4e! Deposits:

I/ !or "or#s

II/ (ontrators9 (losed Aounts

III/ 'isellaneous

D/ L$pse- $n- Confis"$te- Deposits

E/ A""o&nts of P&%i" >o!@s Deposits:

I/ Deposit Register

II/ Shedule o) Deposits

F/ A""o&nts of Inte!est %e$!in8 Se"&!ities

CHAPTER ?VI/:NON,OVERNMENT >ORKS/

A/ Int!o-&"to!

B/ Deposit >o!@s: I/ General

II/ Distrit !und "or#

III. 'uniipal2 (antonment and &ort Trust !und "or#s

C/ Lo"$ Lo$n >o!@s

D/ T$@$vi >o!@s:

I/ &ro*ision o) !unds

II/ Aounts o) E-penditure .

III. Reo*ery through Distrit and Re*enue Authorities

IV/ "ater ourses

CHAPTER ?VII/,,TRANSACTIONS >ITH OTHER DIVISIONS# DEPARTMENTSAND OVERNMENTS/

A/ ene!$ R&es

B/ A""o&nts

C/ P!o"e-&!e



CHAPTER ?VIII/:PA9 AND ALLO>ANCES/

A/ Int!o-&"to!//

B/ P!ep$!$tion of Bis:

I/ General

II/ (lassi)iation

C/ En"$s4.ent of Bis// . . . . .. .. ..

D/ Dist!i%&tion of P$ $n- Ao)$n"es:

I/ General .. .. .. .. .. .. .

II/ 'isellaneous Reo*eries )rom Establishment .. .. ..

E/ /Spe"i$ A!!$n8e.ents to p!event -e$s to P$.ents

F/ Co..&ni"$tion of S$n"tions to A""o&nt$nt ene!$

CHAPTER ?I?/:CONTINENT CHARES/

A/ Mo-es of o%t$inin8 C$s4 .... .. .. .. ..

B/ ene!$ R&es .. .. .. .. .. .. ..

C/ Spe"i$ R&es:

I/ "hen (he4ues are dra$n on Treasuries .. .. .. ..

II/ "hen ,ills are dra$n on Treasuries .. .. .. ..

CHAPTER ??/:DIRECTION AND OTHER SPECIAL OFFICES/

A/ Int!o-&"to! .. .. .. .. .. .. ..

B/ Re"eipts .. .. . .. .. .. .. ..

C/ P$.ents:

I/ Introdutory .. .. .. .. .. .. ..

II/ &ay and Allo$anes . .. . . . . ..

III. (ontingenies .. .. .. .. .. ..

CHAPTER ??I:ACCO+NTS RET+RNS OF S+B,DIVISIONAL OFFICERS

CHAPTER ??II/:ACCO+NTS OF DIVISIONAL OFFICERS/

A/ Int!o-&"to! . . . . . ..

B/ S"!&tin of A""o&nts . . . . . ..

C/ Sette.ent of A""o&nts )it4 T!e$s&!ies . . . .. .. ..

D/ Co.pi$tion of A""o&nts

I/ 'onthly Aounts



($* Introdutory

(%* Shedule Do#ets

( " / Registers arid Shedules ..

(-* Shedule o) "or#s E-penditure ..

(e* Shedule o) Debits to Sto#

(f* (lassi)ied Abstrat o) E-penditure

(8* 'onthly Aount

(4/ Submission to Aountant General

II/ Re*ie$ o) 8nsettled Aounts

III/ (losing the Aounts o) the year

IV/ 'isellaneous Return

V/ (orretion in Aounts VI/ &ro !orma aounts

VII. Re*ie$ by Di*isional O))ier

CHAPTER ??III/:MISCELLANEO+S

A/ C4e&e Boo@s $n- Re"eipt Boo@s

B/ T!$nsfe!s of C4$!8e:

I/ Di*isional and Sub%di*isional O))iers

II/ Di*isional Aounts

C/ Re"onstit&tion of Exe"&tive C4$!8es

D/ Dest!&"tion of Re"o!-s

APPENDICES/

2/ Di*isional Aountants . . . .

=/ List o) 'a1or and 'inor 7eads o) &ubli "or#s Reeipts and Disbursements

0/ Aount Rules relating to the reeipts and harges in the &ubli "or#s Department in

onnetion $ith emeteries and hurhes3/ Aount Rules relating to "ater (ourses

1/ Rules )or the distribution o) Establishment and Tools and &lant harges ..

;/ Rules relating to the budget estimates o) (entral &ubli "or#s

E?TENT OF APPLICATION

OVERNMENT OF PAKISTAN CENTRAL P+BLIC >ORKS ACCO+NT CODE/

CHAPTER I/:E?TENT OF APPLICATION/



The rules in this (ode desribe primarily the )inanial methods and proedure to be obser*ed by &ubli"or#s O))iers in dealing $ith transations relating to (entral &ubli "or#s and in #eeping andrendering aounts o) suh transations. They are supplementary to the )inanial rules ontainedin the (entral &. ". D. (ode2 the General !inanial Rules and the Treasury Rules o) the (entralGo*ernment2 and2 in so )ar as they deal $ith the initial and ompiled aounts o) &. ". O))iers2

they reprodue or are based on the diretions gi*en by the Auditor General $ith the appro*al o) the Go*ernor General2 as embodied in the Aount (ode2 Volume III. Li#e$ise2 any pro*isions inthis (ode relating to the re4uirements o) audit are to be regarded as diretions issued under theauthority o) the Auditor General.

In the administrations under the diret ontrol o) the (entral Go*ernment2 the rules are $holly appliable.Sa*e $here it is e-pressly pro*ided other$ise2 they are%not appliable to (entral &ubli "or#sarried out by the 'ilitary Engineer Ser*ies or to any other department o) the (entralGo*ernment2 $hih $ill be regulated by departmental regulations or by speial orders issued byGo*ernment2 sub1et al$ays to suh diretions as may be gi*en by the Auditor General $ith theappro*al o) the Go*ernor General as regards the )orm o) initial and ompiled aounts andmethods and priniples in aordane $ith $hih suh aounts are #ept.

"ith regard to matters dealt $ith in this (ode2 the e-eution o) (entral &ubli "or#s2 entrusted to theageny o) &ro*inial Go*ernments in Go*ernors9 &ro*ines2 $ill be regulated2 sub1et to thediretions ontained in the Aount (ode2 Volume III2 by rules made by the%9Go*ernmentonerned e-ept $here distint pro*isions ha*e been made in these rules to the ontrary.

CHAPTER II/:DEFINITIONS

8nless there be something% repugnant in the sub1et or onte-t2 the terms de)ined in this hapter are usedin this (ode in the sense here e-plained.

A""o&nt$nt ene!$ means the head o) an o))ie o) Aounts and Audit subordinate to the Auditor General o) &a#istan $ho #eeps the aounts o) Go*ernment and2 $hen used in relation to a

&ubli "or#s di*ision2 the head o) the o))ie to $hom the aounts o) the di*ision are rendered.A-.inist!$tive App!ov$/:This term denotes the )ormal aeptane2 by die administrati*e department

onerned2 o) the proposals )or inurring . any e-penditure in the &ubli "or#s Department on a$or# initiated by2 or onneted $ith2 he re4uirements o) suh administrati*e department. It is2 ine))et2 an order to the &ubli "or#s Department to e-eute ertain spei)ied $or#s at a statedsum to meet the administrati*e needs o) the department re4uiring the $or#. Sealso lause 5/.

A-v$n"e P$.ent means a payment made on a running aount to a ontrator )or $or# done by himbut not measured. See paragraph 55B.

App!op!i$tion/:See rules 5 to 6; and 6: in Appendi- .

Assets/:In the aounts o) $or#s this term indiates all outstanding or antiipated redits2 $hihha*e to be ta#en in redution o) )inal harges.. E-amples > Reo*eries o) ad*anes or reo*erable payments2 and sale%proeeds or trans)er *alue o) surplus materials.

B$n@/:The term The ,an# < means the State ,an# o) &a#istan2 or any o))ie or ageny o) theState ,an# o) &a#istan and inludes any branh o) the Imperial ,an# o) India ating asagent o) the State ,an# o) &a#istan in aordane $ith the pro*isions o) the State ,an#o) &a#istan2 order 3BFC.

Boo@ T!$nsfe!/:This term is applied to the proess $hereby )inanial transations $hih do notin*ol*e the gi*ing or reei*ing o) (ash2 or o) Sto# materials2 are brought to aount.Suh transations may ither a))et the boo#s o) a single aounting o))ier2 or they may



in*ol*e operation on the boo#s o) more than one aounting o))ier $hose aounts areultimately inorporated in the aounts o) Go*ernment. They usually represent liabilitiesand assets o) Go*ernment brought to aount either by $ay o) settlement or other$ise2but they may also represent orretions and amendments made in (ash2 Sto#2 or ,oo#Trans)er transations pre*iously ta#en to aount.

Co..e!"i$ Dep$!t.ent/:See (hapter F o) the Aount (ode2 Volume I.

Co.petent A&t4o!it/:The term < (ompetent Authority< means Go*ernment or any other authority to $hom the rele*ant po$ers may be delegated by Go*ernment2

Co.petion $n- Co.pete-/+The e-pression < ompletion> o) a $or# < should beunderstood to inlude < abandonment o) a $or# <2 and < ompleted $or# < to inlude<abandoned $or#<.

Contin8en"ies (>o!@s*/+"hen used in respet o) the aounts o) $or#s2 the term <(ontingenies < indiates the inidental e-penses o) a misellaneous harater $hihannot appropriately be lassi)ied under any distint sub%head or sub%$or#2 yet pertainto the $or# as a $hole.

Cont!$"t $n- Cont!$"to!/:T4e term <(ontrat< means any #ind o) underta#ing2 $ritten or *erbal2 e-press or implied2 by a person2 not being a Go*ernment ser*ant2 or by asyndiate or )irm2 )or the onstrution2 maintenane or repairs o) one or more $or#s2 )or the supply p) materials or )or the per)ormane o) any ser*ie in onnetion $ith thee-eution o) $or#s or the supply o) materials. The term <ontrator< means aperson2 syndiate or )irm that has made suh an underta#ing2 but o)ten its use isrestrited to ontrators )or the e-eution o) $or#s or )or ser*ies in onnetionthere$ith.

Dep$!t.ent/:This term2 $hen 4uali)ied by the pre)i- <The<2 is used to indiate the &ubli"or#s Department2 $hih2 )or the purpose o) the rules in this (ode2 inludes also the

$or#s organiation2 i) any2 under a (hie) (ommissioner.

Deposit >o!@s/:This term is applied to $or#s o) onstrution or repair the ost o) $hih ismet2 not out o) Go*ernment )unds2 but out o) )unds )rom non%Go*ernment soures2$hih may either be deposited in ash or other$ise plaed at the disposal o) theDi*isional O))ier. "or#s e-euted )or muniipalities and other publi bodies )all under this ategory $hen the ost is hargeable either to ash deposits made )or thepurpose2 or to their redit balanes at treasuries.

Det$ie- He$-/+See paragraph 33.

In-i!e"t $n- Di!e"t (harges.+<Diret (harges < are those harges pertaining to a $or#2 pro1etor 1ob2 $hih are inurred diretly )or its e-eution and are inluded in the regular aounts o) it. <Indiret (harges< are those harges $hih pertain2 or are inidental toa $or#2 pro1et2 $or#shop 1ob or manu)ature 1ob2 but $hih are not inurred diretly or solely in onnetion there$ith and thus annot be ta#en diretly into suh detailedaounts o) it as are inorporated in the regular aounts o) the e-penditure o) theDepartment.

Di!e"tion offi"e/+This term indiates the o))ie o) an administrati*e o))ier $ho has one or more Di*isional O))iers $or#ing under his orders and is not himsel) entrusted $ith thee-eution o) $or#s or $ith the reeipt and disbursement o) publi money2 e./. a (hie) or a Superintending Engineer2 or a Superintendent o) "or#s@ but2 i) suh an o))ier isalso entrusted at any time $ith the reeipt and disbursement o) publi money2 he is



treated as a Di*isional O))ier )or the purposes o) this (ode2 e*en though some part o) his emoluments may be treated as Diretion harges.

Di!e"tion Offi"e!/:T4e head o) a diretion o))ie is #no$n by this designation.

Exp$n$tion/:A Go*ernment ser*ant holding the ran# o) a Superintending or e*en a (hie) Engineer

is not a Diretion O))ier2 unless the DiretH, o) the business o) one or more di*isions is entrusted to him.Thus a Superintending Engineer employed on speial duty is not a Diretion O))ier.

Di!e"t $n- In-i!e"t Re"eipts/: Diret Reeipts < are those items o) re*enue reeipts $hih are realised in

onnetion $ith a $or# or pro1et either by o))iers o) the &ubli "or#s Department or other departments and are brought to aount diretly as appertaining to the $or# or pro1et. < Indiret

Reeipts< are those reeipts $hih pertain2 or are inidentalH to a sheme or $or#2 but annot be

ta#en diretly into suh detailed aounts o) it as are inorporated in the regular aounts o) thereeipts o) the Department.

Division $n- Division$ Offi"e/:These terms are used to denote respeti*ely the e-euti*e harge held by

a Di*isional O))ier lause 53/ belo$ and the head o))ie o) suh a harge. Thus the o))ie o) an

independent e-euti*e sub%di*ision is a Di*isional O))ie )or the purposes o) this (ode2 as also that o) the Superintendent o) a "or#shop $or#ing independently o) a Di*isional O))ier. 2

Division$ Offi"e!/:This term is applied to an e-euti*e o))ier o) the &ubli "or#s Department$ho is not subordinate to another e-euti*e or disbursing o))ier o) the Department2 e*enthough the e-euti*e harge held by him may not be reognied as a di*isionM by theGo*ernment onerned. Thus2 the o))ier in harge o) an independent sub%di*ision isalso treated as a Di*isional O))ier )or the purposes o) this (ode. See also lause 3/.

Disbursing O))iers o) other departments2 i) they spend &ubli "or#s )unds and arere4uired to render their aounts diret to the Aountant General are also inluded in the termDi*isional O))ier.

Fin$ P$.ent means the last payment on a running aount made to a ontrator on theompletion or determination o) his ontrat and in )ull settlement o) the aount.

ove!n.ent means the (entral Go*ernment. A &ro*inial Go*ernment means the go*ernment o) a Go*ernors9 &ro*ine.

!$nt/:See paragraph 66.

In"&sive R$te of Cost/:See lause F/.

Intermediate &ayment is a term applied to a disbursement o) any #ind on a running aount2 notbeing the )inal payment. It inludes an Ad*ane payment<2 a Seured ad*ane and anOn aount payment other than the )inal payment on a running aount/<2 or aombination o) these.

Iss&e R$te/:This term denotes the ost per unit )i-ed2 in respet o) an artile borne on the Sto#s o) the Department at a *aluation2 )or the purpose o) alulating the amount reditable to the sub%head onerned (#.e. the sub%head under $hih the artile is lassi)ied/ o) the Sto# aount byharge to the aount or ser*ie onerned2 $hen any 4uantity o) that artile is issued )romSto#. This does not ta#e into aount the storage harges mentioned in lause ::/.

L$%o&!/:"hen a separate materials aount is #ept )or one or more sub%heads o) an estimate and theterm < labour < is used in onnetion $ith suh an aount2 it denotes all harges pertaining toeah o) those sub%heads2 other than 3/ the ost o) materials issued diret and 5/ arriage andinidental harges in onnetion $ith the materials.



Li$%iities/:"hen used in respet o) aounts o) $or#s2 this term inludes all antiipated harges $hihare ad1ustable as )inal harges%2 but ha*e not been paid2 regardless o) $hether or not they ha*e)allen due )or payment2 or2 ha*ing )allen due2 ha*e or ha*e not been plaed to the redit o) thepersons onerned in a suspense head subordinate to the aounts o) the $or# onerned.

Lo"$ A-.inist!$tion/:The term < Loal Administration <2 as used in this (ode2 means $here the rules

apply to &ubli "or#s under the administrati*e ontrol .o) a (hie) (ommissioner2 the (hie) (ommissioner2 and $here they apply to &ubli "or#s under the administrati*e ontrol o) the(entral &ubli "or#s Department2 the 'inistry o) 7ealth and "or#s.

Lo"$ Lo$n >o!@s/:This e-pression indiates $or#s e-euted by the &ubli "or#s Department onbehal) o) a State $hih has aeded to &a#istan2 'uniipality2 &ort Trust2 or other orporation2$hen the ost o) the $or#s is to )orm part o) a loan gi*en to it by Go*ernment )or the purpose.

M$o! Esti.$te is a term applied to the estimate )or a $or#2 $hen the santioned amount o) the $or#se-penditure e-eeds Rs. 5;2;;;. This term is also applied2 )or the sa#e o) on*eniene2 to the$or# itsel).

M$o! He$-/:See paragraph 33.

M$!@et R$te/,,8sed in respet o) an artile borne on the Sto# aounts2 o) a di*ision2 this term indiatesthe ost per unit at $hih the artile2 or an artile o) similar desription2 an be proured2 at a gi*entime at the stores go do$n2 )rom the publi mar#ets suitable to the di*ision )or obtaining a supplythereo).

Mino! Esti.$te is a term applied to the estimate )or a $or#2 $hen the santioned amount o) the $or#se-penditure does not e-eed Rs. 5;2;;;. This term is also applied2 )or the sa#e o) on*eniene2to the $or# it sel).

Mino! He$-/:See paragraph 33.

Non,vote-/:See paragraph 36.

On A""o&nt P$.ent or P$.ent On A""o&nt means a payment2 made2 on a running aount2 to aontrator in respet o) $or# done or supplies made by him and duly measured. Suh apayment may or may not be )or the )ull *alue o) $or# or supplies @ i) it is an intermediatepayment2 it is sub1et to the )inal settlement o) the running aount on the ompletion o) theontrat )or the $or# or supplies.

Ope!$tion/+8sed in respet o) .he aounts o) manu)ature and $or#shop transations2 thisterm indiates the harges inurred on the manu)ature operations onneted $ithspei)i 1obs.

O&tt&!n/+8sed in respet o) the aounts o) manu)ature and9 $or#shop transations2 this termdenotes the *alue o) the )inished produts> or o) the $or# done2 in ases in $hih the

artiles $rought are not supplied3 departmentally/ o) manu)ature operations onneted$ith spei)i 1obs.

P$.ent on Acco$&t.9See lause 6C/.

P!i.$! +nit of App!op!i$tion/:See &aragraph 66.

P!o8!ess means the up to date 4uantities o) $or# done or supplies2 made.

&$ntit/:In the aounts o) $or#s this e-pression is used !o desribe the e-tent o) $or# done2supplies made or ser*ies per)ormed2 $hen these an be measured2 $eighed or ounted.

R$te/:In estimates o) ost2 ontrats2 ontrators9 bills and *ouhers generally2 rate means



the onsideration allo$ed )or eah unit o) $or#2 supply or other ser*ie.

R$te of Cost $n- In"&sive R$te of Cost/: Rate o) (ost< means generally the total ost o) a$or# or supply di*ided by its 4uantity. In the aounts it represents the reorded ost per unit2 as arri*ed at by di*iding the up to date )inal harge on a sub%head2 by the up to dateprogress thereo). Inlusi*e Rate o) (ost< means the rate .o) ost o) the entire $or#

relating to a sub%head2 inluding the ost o) materials i) reorded separately in theaounts.

Re,$pp!op!i$tion/+'eans the trans)er o) )unds )rom one unit o) appropriation to another suh unit.

Re"ove!$%e P$.ent means a payment to or on behal) o) a ontrator $hih does not represent*alue reditable or payable to him )or $or# done or supplies made by him and has there)ore tobe made good to Go*ernment by an e4ui*alent ash reo*ery or short payment o) dues.

R&nnin8 A""o&nt is a term applied to the aount $ith a ontrator $hen payment )or $or# or suppliesis made to him2 at on*enient inter*als sub1et to )inal settlement o) the aount%on theompletion or determination o) his ontrat.

Se"on-$! +nit of App!op!i$tion/:See paragraph 66.Se"tion$ Offi"e!/:This designation is used to desribe those o))iials2 usually non%gaetted

subordinates2 $ho are plaed in responsible e-euti*e harge o) $or#s or stores under theorders o) the o))ier in harge o) a reognied sub%di*ision2 and the aounts o) $hosetransations are2 there)ore2 ultimately inorporated in those o) the sub%di*ision.2 0

Se"&!e- A-v$n"e is a term applied spei)ially to an ad*ane made2 on the seurity o) materials broughtto site o) $or#2 to a ontrator $hose ontrat is )or the ompleted items o) $or#. See paragraph55C.

Spe"i$ Offi"e/:The o))ie o) a Speial O))ier2 &#de lause :F/.

Spe"i$ Offi"e! (o! Spe"i$ist Offi"e!*/:This term is applied2 in this (ode2 to suh o))iials o) theDepartment as are neither Di*isional O))iers nor o))iials subordinate to a Di*isional O))ier2 andha*e no Di*isional O))iers $or#ing under their ontrol.

Sto!$8e Rite $n- Sto!$8e C4$!8es/:These e-pressions denote2 respeti*ely2 the entage rate )i-ed)or and harges le*ied on2 all issues o)2 sto# to o*er suh atual e-penditure as is inurred2af!er !"e ac*#s#!#o% of !"e s!ores on $or# harged establishment employed on handling and#eeping initial aounts2 the ustody o) sto# and the maintenane o) the store go do$n or yards2et.

S&%-ivison$ Offi"e!/:this designation is applied primarily to an o))iial2 $hether a gaetted o))ier or not2 $ho holds the harge o) a reognied subdi*ision in subordination to a Di*isional O))ier2 but$hen the .immediate e-euti*e harge o) any $or#s or stores has not been onstituted into a

regular sub di*isional harge2 but is held by the Di*isional O))ier himsel)2 the latter is also treatedas the Subdi*isional O))ier in respet o) suh9 harge. "hen a Di*isional O))ier holds theimmediate harge o) a reognied subdi*ision in addition to his o$n duties as the e-euti*e heado) the di*ision2 he is treated as the Subdi*isional O))ier in respet o) the hargeo) the subdi*ision.

S&%,4e$-/:In the aounts o) $or#s and in $or#ing estimates2 this term is used to desribe the sub%di*isions into $hih the total ost o) a $or# or o) its sub%$or#s i) it is a large $or#/ is di*ided )or purposes o) )inanial ontrol and statistial on*eniene. The se*eral %desriptions o) $or# thatha*e to be e-euted in the ourse o) onstrution or maintenane o) a $or# or sub%$or#2 e./.e-a*ation2 bri#%$or#2 onrete2 $ood$or#2 et.2 are usually treated as the sub%heads o) it.



S&%,)o!@/:In the ase o) a large $or# onsisting o) se*eral buildings or smaller $or#s2 or groups2thereo)2 the term sub%$or# is o)ten applied to a distint unit o) the same i) that unit is su))iientlylarge or important to be #ept distint )or the purposes o) aounts. !or e-ample2 the outer $all2the solitary ells2 the oo#%houses2 the 1ailor9s 4uarters2 %et.2 in the ase o) a large entral 1ail. Inthe ase o) Irrigation2 et.2 pro1ets22 the 7ead "or#s2 'ain Line2 eah branh o) .a anal2 eah

group o) distributaries relating to eah branh separately2 the drainage and proteti*e $or#s2 the"ater (ourse Sheme2 and Speial Tools and &lant2 all )orm separate sub%$or#s.

S&pe!vision "4$!8es/:This term is ordinarily applied to the harges <$hih are le*ied2 in addition toboo# *alue and storage harges2 in respet o) sto# materials sold or trans)erred2 and areintended to o*er suh #erns o) the e-penditure inurred on the stores as do not enter their boo# *alue and are not inluded in the storage harges (see lause ::/ /.

S&spense A""o&nts/:This term is applied primarily to ertain heads o) aount2 )alling under the minor head Suspense < o) a ma1or head o) e-penditure2 $hih are reser*ed )or the temporary passageo) suh transations as must at one be ta#en to the aount o) the santion or grant or grantonerned2 but annot be leared )inally either beause the rele*ant payment2 reo*ery2 or ad1ustment is a$aited2 or beause it is neessary to #eep an e))eti*e $ath o*er the *alues o) any sto# materials2 until their )inal disposal. The harges under a suspense aount are ta#en inenhanement o) the harges under the ma1or head o) e-penditure onerned2 and the reeipt inredution thereo)2 !or suspense aounts $ithin the aounts o) $or#s2 see paragraph 5;.

T$@$vi )o!@s/:This term denotes $or#s o) onstrution or maintenane relating to $ater ourses or anyother $or#s2 e-penditure on $hih is treated by Go*ernment as a ta#a*i ad*ane (#.e. anad*ane to ulti*ators/ reo*erable )rom the party or parties onerned/.

Te"4ni"$ S$n"tion/:This name is gi*en to the order o) ompetent authority santioning a properlydetailed estimate o) the ost o) a $or# o) onstrution or repair proposed to be arried out in the&ubli "or#s Department. Ordinarily2 suh santion an only be aorded by Go*ernment2'inistry o) 7ealth and "or#s or by suh authorities o) the 'inistry to $hom the po$er has been

delegated by Go*ernment. Santion aorded to a $or# by any other department o) Go*ernmentis regarded merely as an administrati*e appro*al o) the $or#2 &#de lause 5/.

Treasure Rules means the Treasury Rules o) the (entral Go*ernment.

8nit o) Appropriation.+See paragraph 66.

V$&e/:This term used in onnetion $ith the sale o) sto# materials (&#de paragraph 355 and 6:/ or their issue to $or#s (&#de paragraphs 5F52 5F and 6CF/ inludes storage harges.

Vote-/:See paragraph 36.

>$te! Co&!se/ This name is gi*en to a hannel )or the supply o) $ater )rom an irrigation $or#2 $hih)alls under the de)inition o) the terms as gi*en in the (anal At appliable to the area onerned.The de)inition .gi*en in the (anal and Drainage At o) 3C62 is as )ollo$s >+

>$te!,"o&!se means any hannel $hih is supplied $ith $ater )rom a anal2 but $hih is not maintained atthe ost o) Go*ernment2 and all subsidiary $or#s belonging to any suh hannel.

The Term < $or# < $hen by itsel)2 is used in a omprehensi*e sense and applies not only to$or#s o) onstrution or repair2 but also to other indi*idual ob1ets o) e-penditureonneted $ith the supply2 repair and arriage o) tools and plant2 the supply or manu)ature o) other stores2 or the operations o) a $or#shop.

>o!@s Expen-it&!e and >o!@s O&t$ /:These terms are used to indiate respeti*ely the e-penditure2and the apital harges2 on the speial ser*ies onneted $ith the onstrution2 repair and



maintenane o) $or#s. The harges )alling under these ategories may be net $hen2 under rule2any reeipts are ta#en in redution o) the harges2 but they do not inlude theost o) the general ser*ies2 Tools and &lant and Establishment2 or any harges not ta#en to )inalheads o) aount but #ept under one o) the suspense aounts.



CHAPTER III/:ENERAL O+TLINES OF S9STEM OF ACCO+NTS/

A/ ,,,, CLASSIFICATION OF TRANSACTIONS/

The &ubli "or#s Department e-eutes primarily $or#s o) allH lasses re4uired )or all (i*il Departments o)

Go*ernment2 e-ept suh $or#s as are *ested %in2 or trans)erred to the@administration o)2 the departments onerned2 o) entrusted )or e-eution to a

&ro*inial Go*ernment or the 'ilitary Engineer Ser*ies. De)ene or Rail$ay

$or#s may also be entrusted to the Department2 either oasionally or. as a

standing arrangement2 and at times $or#s o) other departments or Go*ernmentsand Non%Go*ernment $or#s may also ha*e to be underta#es@.

Note.9Be#ide# t"e fore+oi&+, etty #erice# #$c" '# t"e '&$f'ct$re or #$%y of #tore# 're '%#o

$&dert'*e& /y Dii#io&'% Officer#.

The general priniples to be )ollo$ed in the lassi)iation o) (i*il "or#s e-penditure are laid do$n in Artile 66o) the Aount (ode2 Volume%I.

Transations relating to the harges and reeipts onneted $ith the ser*ies pertaining to (i*il "or#s o) Go*ernment other than $or#s re)erred "or#s o) the to 9< the margin2 are

ad1usted )inally in the aounts o) Di*isional o))iers against the pro*ision o)

)unds there)ore plaed at their disposal. Transations onneted $ith theser*ies )or other Go*ernment "or#s are not so ad1usted )inally2 but pass

e*entually out o) the aounts o) Di*isional O))iers )or inorporation in the

aounts o) the departments and Go*ernments onerned. Outlay on non%Go*ernment $or#s is harged against the deposits@ reei*ed there)ore.

Note 0.9If '& Adi&i#tr'tio& e5ec$te#, o& /e"'%f of '&ot"er Adi&i#tr'tio&, ' Cii% Wor*#(ot"er t"'& ' )or* re%'ti&+ to t"e Po#t# '&d Te%e+r'"# De'rte&t t"e &ece##'ry f$&d#'re $#$'%%y %'ced 't it# o)& di#o#'%.

Note <9W"e& ' dii#io& $&dert'*e# ' #erice o& /e"'%f of '&ot"er dii#io&, t"eco&&ected receit# '&d c"'r+e# 're, i& t"e '/#e&ce of '&y i&#tr$ctio&# to t"e co&tr'ry,

'##ed o& for 'd$#te&t fi&'%%y i& t"e 'cco$&t of t"e %'tter dii#io&.

Note 2.9Oer'tio&# $&dert'*e& i& t"e '&$f'ctorie# '&d )or*#"o# of ' dii#io& o&/e"'%f of ot"er dii#io&#, de'rte&t#, 3oer&e&t#, %oc'% /odie# or i&diid$'%# 'retre'ted '# oer'tio&# of t"e dii#io&# i& t"e fir#t i&#t'&ce, /$t t"e e&tire co#t i# $%ti'te%y recoered fro t"e 'rty co&cer&ed.

In all ases the primary aounts o) these transations should be #ept in aordane $ith the rules o) this

(ode2 e*en though the ultimate ost o) the transations may not ha*e to be brought to aount )inally

in the boo#s o) the Di*isional O))ier.

The per)ormane o) these ser*ies and the subsidiary proeedings gi*es rise to a number o) other transations $ith other departments2 Go*ernments2 et.2 $hih ha*e also to be brought to aount2

&osts and TelegraphsDepartment. "or#s in

onnetion $ith the

onser*ation o) anient

monuments $hih are

dubitable to the

Arhaeologial

Department.

(i*il $or#s (i*il

,uildings and

(ommuniations/.

Irrigation2 et.2

"or#s.



e./. )unds ha*e to be obtained )rom treasuries to meet liabilities inurred2 reeipts realised ha*e tobe lodged in treasuries2 and stores ha*e to be obtained )rom other di*isions or departments2et.2 or )rom England.

The transations o) &ubli "or#s O))iers may thus be grouped under2 the heads indiated belo$ >+

Expen-it&!e He$-sG )or harges ad1ustable )inally in the aounts o) Di*isional O))iers.Reven&e He$-sG )or re*enue reeipts reditable )inally to Go*ernment in the aounts o)

Di*isional O))iers.

Re.itt$n"e He$-s:Reeipts as $ell as payments @ )or ash22 stores or other *aluesreei*ed )rom2 or paid to or no behal) o)22 other di*isions2 departments or Go*ernments.

De%t He$-sG )or ertain reeipts and payments held in suspense pending learane by payment or

reo*ery as the ase may be in ash or other$ise. The suspense aounts )or transations o)

this group2 are treated either as heads subordinate to the e-penditure heads or as independent

heads o) aount2 or as%sub%heads in the aounts o) $or#s2 as $ill be e-plained in later hapters.

The transations under eah o) these groups are )urther subdi*ided )or purposes o) aounts. In the

ase o) E-penditure and Re*enue 7eads2. the main unit o) lassi)iation is #no$n as thema1or head2 and .the )urther di*isions o) it as minor2 heads2 eah o) $hih has a number o) subordinate heads2 generally #no$n as detailed beads.

Note 0.94or de'rte&t'% $ro#e#, P$/%ic Wor*# Officer# $#$'%%y diide ' det'i%ed "e'd i&to&$/er of :#erice "e'd# '&d t"e %'tter i&to ' &$/er of :de'rte&t'%, "e'd#=: /$t for

$ro#e# of 'cco$&t, t"e #i&+%e ter :det'i%ed "e'd: i# $#ed for '%% dii#io&# #$/ordi&'te to' i&or "e'd. .

Note <.9I& t"e c'#e of Irri+'tio&, etc., )or*# t"e #$/-dii#io&# i&to )"ic" t"e i&or "e'd :Wor*#: i# diided for de'rte&t'% $ro#e# 're c'%%ed :#$/-)or*#: '&d t"e f$rt"er #$/-dii#io& of t"e %'tter '# :det'i%ed "e'd#.

The detailed lassi)iation o) the aount heads used in respet o) &ubli "or#s aounts is gi*en in Appendi- 5.

Note 0.9To eet %oc'% re7$iree&t#, t"e Acco$&t'&t 3e&er'% 'y, #$/ect to t"e directio&#co&t'i&ed i& Artic%e <6 of t"e Acco$&t Code !o%$e 0, '*e &ece##'ry c"'&+e# i& t"e#t'&d'rd %i#t of det'i%ed "e'd#.

Note <.9T"e det'i%ed c%'##ific'tio& of '&y P$/%ic Wor*# M'or e'd# t"'t 'y /e i&trod$cedfor t"e recetio& of #eci'% e5e&dit$re re7$ire# t"e 'ro'% of t"e A$ditor 3e&er'% ofP'*i#t'&.

Note 2.-%& t"e c'#e of )or*# $&dert'*e& /y t"e P$/%ic Wor*# De'rte&t '# ' #t'&di&+ 'rr'&+ee&t for ot"er de'rte&t#, )"e& t"e co#t I# d$/it'/%e to t"o#e de'rte&t#,, t"e

re#cri/ed c%'##ific'tio& '%ic'/%e to t"e co&&ected tr'&#'ctio&# i# i&ti'ted /y t"e Acco$&t'&t 3e&er'%.

Re*enue is realised and plaed to redit o) Go*ernment as it )alls due under the statutory or other rules go*erning it2 but e-penditure an be inurred only against a grant *oted by theLegislature or against the sum allotted by Go*ernment to meet non%*oted e-penditure2 Theinidene o) e-penditure bet$een *oted and non%*oted is determined by the rele*antpro*isions o) the Go*ernment o) India At2 3B6:2 as adopted in &a#istan.

The term< e-penditure <inludes also harges lassi)ied as $or#ing e-penses2 $hih are ta#en inredution2 o) re*enue reeipts. It also inludes e-penditure on stores2 lea*e salary2 et.2inurred in England by the 7igh (ommissioner )or &a#istan in the 8. . and e*entually



ad1usted against the grant o) the Department.

B/:S9STEM OF ACCO+NTS/

The main )eatures o) the system o) &ubli "or#s aounts are >+

The Di*isional O))ier is the primary disbursing o))ier o) the di*ision $ho is permitted to obtain

by he4ues on i*il treasuries or the ,an# the )unds re4uired )or all disbursements inonnetion%$ith the e-eution o) $or#s. 7e also ollets some o) the departmental reeiptso) the di*ision and pays them into i*il treasuries or the ,an#.

The aounts o) these reeipts and disbursements inluding the transations o) subordinateo))iials ating on his behal)/ are ompiled under his super*ision by an aountant posted tohis o))ie by the Aountant General2 and are submitted monthly to the Aountant General$ho audits them against santions and appropriation o) )unds and then inorporates them inthe general aounts o) Go*ernment.

7e is )urther re4uired to maintain lear aounts o) all stores reei*ed by him and to ma#e theseaounts a*ailable )or audit by the Aountant General. .

8nder eah ma1or head o) e-penditure2 the harges on eah pro1et2 $or#2 or sub%$or# are reordedseparately in the aounts o) Di*isional O))iers. In the ase o) $or#s o) ertain lasses (seee-amples ited2 belo$/2 Pro for' aounts o) all transations onneted there$ith are preparedannually by the Aountant General or by the Di*isional O))ier2 as may be re4uired2 and )or this purpose2 the reeipts pertaining to eah $or# o) this lass are also sho$n separately indi*isional aounts >+

Irrigation2 et.2 )or $hih separate apital aounts are #ept.

=uasi%ommerial underta#ings2 suh as sel)%supporting $or#shops.

Residential buildings.

&ersonal payments to all Go*ernment ser*ants o) the Department are made on bills presented at i*iltreasuries in aordane $ith the general pr;*isions o) the Treasury Rules2 and are there)orebrought to aount by the Aountant General himsel) )rom data )urnished to him diret byTreasury O))iers.

In e-eptional ases2 $here i*il treasuries are not on*eniently situated2 &ubli "or#s O))iers areplaed in aount $ith 'ilitary Treasure hests.

It is not su))iient that an o))ier9s aounts should be orret to his o$n satis)ation. A disbursing o))ier has. to satis)y not only himsel)2 but also the Audit Department2 that a laim $hih has beenaepted is *alid2 that a *ouher is a omplete proo) o) the payment $hih it supports2 and that anaount is orret in all respets. It is neessary that all aounts should be so #ept and the

details so )ully reorded2 as to a))ord the re4uisite means )or. satis)ying any en4uiry that may bemade into the partiulars o) any ase2 e*en though suh en4uiry may be as to the eonomy or thebo%a f#des o) the transations. It is )urther essential that the reords o) payment2 measurement andtransations in general must be so lear2 e-pliit and sel)%ontained as to be produible assatis)atory and on*ining e*idene o) )ats2 i) re4uired in a (ourt o) La$. All transationsin*ol*ing the gi*ing or ta#ing o) ash2 stores2 other properties2 rights2 pri*ileges2 and onessions$hih ha*e money *alues should be brought to aount. The reord o) a transation o) reeipt or e-penditure should al$ays be made at one under the )inal or the debt or remittane head to$hih it pertains2 i) that be #no$n@ but i) the e-at head annot be asertained at one2 then thetransation should be lassi)ied temporarily under Deposits2 i) a reeipt2 or under 'isellaneous&. ". Ad*anes2 i) a harge.



CHAPTER IV/ ,,,,RELATIONS >ITH ACCO+NTANT ENERAL/

A/:ENERAL/

The Di*isional O))ier2 as the primary disbursing o))ier ) the di*ision2 is responsible not only )or the

)inanial regularity o) the transations o) the $hole di*ision but also )or the maintenane o) theaounts o) the transations orretly and in aordane $ith the rules in )ore.

7e is )urther re4uired to submit his aounts to the Aountant General )or audit and )or inorporation in the general aounts. See also paragraph F5 o) the (entral &ubli "or#sDepartment (ode.

Note.T"e'cco$t#ret$rii#)%F"'eordi'ri%yto/e#$/iittedfor'$dit'dcoi- i%'tio 're e$er'ted i C"'ter GGII, /$t t"e Acco$t't 3eer'% i#'$t"ori#ed to c'%% for #$c" 'dditio'% 'cco$t#, re+i#ter#, doc$et# 'd #$/#idi'ry 'er# "'i+ re%'tio t"ereto, '# "e 'y re7$ire for t"e e%$cid'tiot"ereof.

The Di*isional O))ier is responsible that the aounts o) his di*ision are not allo$ed to )all intoarrears@ but i) arrears or on)usion arise $hih in his opinion annot be leared $ithout theassistane o) the Aountant General he should at one apply )or suh assistane.

B/ ,,,DIVISIONAL ACCO+NTANT/

To assist Di*isional O))iers in the disharge o) their responsibilities re)erred to in paragraph 3E2 the AountantGeneral $ill post a Di*isional Aountant to eah di*isional o))ie.

Note 0.9R$%e# for 'oi&te&t to t"e c'dre of Dii#io&'% Acco$&t'&t# 're +ie&-i& Ae&di5 I.

Note <.9No er#o& )"o i# &ot e%i+i/%e to /e 'oi&ted to t"e c'dre of Dii#io&'%

Acco$&t'&t# 'y /e o#ted to ' Dii#io&. I& '&y i&diid$'% c'#e )"ere ' 7$'%ified Dii#io&'% Acco$&t'&t i# &ot ''i%'/%e, '& e5cetio& 'y /e eritted, '# ' $re%y teor'ry 'rr'&+ee&t, /y t"e Acco$&t'&t 3e&er'%.

The )untions o) the Di*isional Aountant are three)old >+

as aountant2 #.e. as the ompiler o) the aounts o) the di*ision in aordane $ith thepresribed rules and )rom the data )urnished to him2

as primary auditor2 #.e. as the representati*e o) the Audit Department2 harged $ith theresponsibility o) applying ertain preliminary he#s to the initial aounts2 *ouhers2 et.

(See (hapter UUII/ @ andas )inanial assistant2 i.e. as the general assistant and ad*isers to the Di*isional O))ier in all

matters relating to the aounts and budget estimates or to the operation o) )inanial rulesgenerally. 2

In the disharge o) these duties he is e-peted to #eep himsel) )ully on*ersant $ith allsantions and orders2 passing through the o))ie and $ith other proeedings o) theDi*isional O))ier and his subordinates $hih may a))et the estimate or aounts ) atualor antiipated reeipts and hanges. 7e should ad*ie the Di*isional O))ier on the)inanial e))et o) all proposals )or e-penditure and #eep a $ath2 as )ar as possible2 o*er allthe liabilities against the grants o) the di*isions as they are inurred.



The Di*isional O))ier should see that he is gi*en the )ullest opportunity o) beoming on*ersant$ith these santions2 orders and proeedings. To enable him to disharge his dutiese))iiently the Di*isional Aountant is treated as the senior member o) the o))ieestablishment o) the di*ision2 though his position is analogous to that o) a Sub%Di*isionalO))ier2 &#de paragraph F6 o) the (entral &ubli "or#s Department (ode.

The Di*isional Aountant is e-peted to see that the rules and orders in )ore2 are obser*ed inrespet o) all the transations o) the di*ision $hih@ ome $ithin his sphere o) duties. I) heonsiders that any transation or order a))eting reeipts or e-penditure is suh as $ould behallenged by the Aountant General i) the primary audit entrusted to the Aountant$ere applied by the )ormer2 it is his duty to bring this )at to the notie o) the Di*isionalO))ier $ith a statement o) his reasons2 and to obtain the orders o) that o))ier. It $ill then behis duty to omply $ith the orders o) the Di*isional O))ier2 but i) he has been o*erruled andis not satis)ied $ith the deision2 he should at the same time ma#e a brie) note o) thease in the Register o) Di*isional Aount Audit Ob1etions2 !orm ;2 and lay the register be)ore the Di*isional O))ier2 so that latter may ha*e an opportunity either o) aepting theDi*isional Aountant9s ad*ie on reonsideration and ordering ation aordingly2 or o)

reording2 )or the in)ormation o) the Aountant General2 his reasons )or disregarding thatad*ie. An ob1etion entered in this register should not be onsidered as )inally disposedo) until it has been re*ie$ed by the Aountant General2 )or $hose inspetion theregister should be a*ailable at all times.

Note. 9 If &o '$dit i&#ectio& t'*e# %'ce i& ' ye'r '&d e&trie# "'e /ee& 'de i&t"e Re+i#ter d$ri&+ t"e eriod #i&ce t"e %'#t i&#ectio&, t"e Re+i#ter or, if t"ee&trie# 're fe), '& e5tr'ct t"ere fro #"o$%d /e #$/itted to t"e Acco$&t'&t 3e&er'% i& t"e o&t" of Ari% for reie).

The Di*isional Aountant is responsible )or the arrangements )or he#ing the omputed

tenders2 i.e. )or seeing that satis)atory and e))iient arrangements are made )or he#ing@

he should ondut personally a test he# o) the omputed and he#ed tenders su))iientto satis)y himsel) reasonably that the he#ing $or# has been properly done @ and

he should see that the omparati*e statement orretly inorporates the totals as he#ed onthe indi*idual tenders.

The Di*isional Aountant should bring to the Di*isional O))ier9s notie all instanes in$hih subordinate o))iers e-eed the )inanial limitations on their po$ers plaed by theDi*isional O))ier or higher authority.

Note.9If t"e Dii#io&'% Officer i# '%%o)ed ' %$ #$ 'rori'tio& for e5e&dit$re o&' +ro$ of )or*# '&d "e "'# 'de o$t of it 'rori'tio&# for i&diid$'% )or*#, e5e&di- t$re #"o$%d /e )'tc"ed '+'i&#t i&diid$'% 'rori'tio&# '&d e5ce##e# /ro$+"t to t"eDii#io&'% Officer# &otice.

7e may )urther be re4uired by the Di*isional O))ier to underta#e on his behal)2 suh othersrutiny o) the aounts o) the reeipts and disbursements o) subordinate o))iers )alling$ithin the Di*isional O))iers9 o$n po$ers o) santion2 as the latter may onsiderneessary.

The Di*isional Aountant should not2 as a rule2 be re4uired to reei*e2 or pay out2 ash2 but



in ases $here the monetary transations at the head4uarters o) the Di*isional O))ie arenot large2 either in number or in amount2 the Di*isional O))ier may2 on his o$nresponsibility and $ith the%pre*ious onsent o) the Aountant General2 entrust thereeipt and disbursement o) ash to the Di*isional Aountant. The Di*isional Aountantshould not2 ho$e*er2 be normally authorised to issue )inal reeipts in !orm 6 o*er his o$n

signature.The Di*isional Aountant is )urther re4uired to inspet periodially under the orders o) the

Di*isional O))ier2 the aounts reords o) sub di*isional o))ies and to he# a perentageo) the initial aounts. The de)ets notied should be reported to the Di*isional O))ier )or orders2 but the Di*isional Aountant $ill be responsible2 as )ar as possible )or e-plaining personally the de)ets o) proedures and )or imparting neessary instrutions2thereon to the Subdi*isional O))iers and their sta)).

The results o) these inspetions should be plaed on reord )or the%inspetion o) the Aountant General2 but serious )inanial irregularities%should be reported at one )or thein)ormation o) that o))ier2 e*en though set right under the orders o) ompetent authority. Allde)alations or losses o) publi money2 stores or other property should be reported immediatelyto the Aountant General and other authorities onerned in aordane $ith suh rules or proedure as may ha*e been presribed.

Note.9T"e 'cco$t# of itere#t-/e'ri+ #ec$ritie# 'it'ied /y S$/dii#io 't Officer# #"o$%d /e e5'ied to #ee t"'t t"e r$%e# re%'ti+ tot"e 're o/#ered 'd t"'t t"e re+i#ter i 4or @ i# correct%y 'it'ied,'d )it" t"i# o/ect ' fe) tr'#'ctio# of t"e re+i#ter #"o$%d /e co'red )it" t"e etrie# i t"e c'#" /oo* or ot"er 'cco$t, 'd ice er#'. T"e#ec$ritie# certified i t"e %'#t '$'% Acco$t of Itere#t-Be'ri+ Sec$ritie#,4or @?, '# /ei+ o "'d #"o$%d /e erified /y i#ectio '# f'r '#

o##i/%e, 'd it #"o$%d /e #ee, i re#ect of #$c" of t"e '# 're ot

rod$ced for i#ectio, t"'t t"ere 're i e5i#tece eit"er t"e ori+i'% 'c*o)%ed+et# of t"e deo#itor# /e'ri+ d'te# #$/ #e7$et to t"ed'te# of t"e %'#t 'cco$t, or t"e 'c*o)%ed+et# of t"e '$t"ori#ed c$#todi'#, '# t"e c'#e 'y /e. , .

The Di*isional o))ier has right to see# the ad*ie o) the Aountant General in all matters (onneted$ith the aounts o) his di*ision or the appliation o) )inanial rules and orders onerning$hih there may be any doubt2 It $ill usually be desirable2 ho$e*er2 that he shall )irst obtainthe ad*ie o) the Di*isional Aountant $ho is speially trained )or this duty2 and thisshould be done in $riting in all ases o) importane.

C/:ACCO+NTANT ENERALS INSPECTIONS/

The Aountant General arranges )or the periodial test audit and loal inspetion o) the aountso) di*isional and subdi*is1onal o))ies and the Di*isional O))ier is responsible that the initialaounts and other onneted reords are made a*ailable )or inspetion. Inspetingo))iers are re4uired2 i) possible2 to disuss the dra)ts o) their reports $ith the head o) theo))ie inspeted be)ore submitting them to the Aountant General2 and )or thispurpose2 it is desirable that the head o) the o))ie should be present at the inspetionunless his presene is urgently re4uired else$here.

D/:COMM+NICATION OF SANCTIONS TO ACCO+NTANT ENERAL/

As a general rule2 e*ery santioning authority is responsible that all santions and orders against



$hih audit o) reeipts o) disbursements is to be onduted by the Aountant Generalare ommuniated to him in aordane $ith suh proedure2 as may ha*e beenpresribed. See also paragraphs F3 to F6 o) this (ode and paragraph C o) the (entral&ubli "or#s Department (ode.

Note 0.9A$dit '+'i#t #'ctio# 'ccorded /y t"e Dii#io'% Officer i#

cod$cted i t"e A$dit Office o%y i re#ect of tec"ic'% #'ctio# toe#ti'te# 'd #'ctio# to )rite off #tore# or %o##e# of $/%ic oey. Ire#ect of ot"er #'ctio# of t"e Dii#io'% Officer t"e Dii#io'%

Acco$t't i# re#o#i/%e for t"e ece##'ry c"ec*, ide 'r'+r'" <2.

Note <.9S'ctio# to cotr'ct '+reeet# 'ccorded /y officer# "i+"er t"' t"e Dii#io'% Officer #"o$%d /e co$ic'ted /y t"e to t"e

Acco$t't 3eer'% i #$c" for '# to e'/%e t"'t officer to '$dit t"e 'yet# to cotr'ctor# o t"e /'#i# of r'te# #'ctioed for e'c" ite of )or* or #$%y 'd ot"er ece##'ry ter# 'd coditio#. D$%ic'tio of '+reeet# #"o$%d i o c'#e /e re7$ired, t"'t i# to #'y, ' '$t"ority )"o"'# coc%$ded ' '+reeet #"o$%d ot /e re7$ired to dr') $ 'd #i+ '+'i ' '+reeet '%re'dy e5ec$ted.

E/:RES+LTS OF A+DIT/

The results o) audit are ommuniated to the Di*isional O))ier in the )orm o) Audit Notes2Ob1etion Statements2 Inspetion Reports2 letters or memoranda. These should reei*eprompt attention2 &#de Rules 536 to 53 o) the (entral Treasury Rules2 Volume I2 and thereplies o) the Di*isional O))ier should be based2 as )ar as2 possible2 on his o$n #no$ledge. Itis not enough to pass on the e-planation o) a subordinate@ reports prepared in thismanner may lull suspiion )or the time being but lead to greater irregularity a)ter$ards.

Ob1etion Statements and Inspetion Reports should be returned through the Superintendent

Engineer a)ter the Di*isional O))ier has reorded his replies thereon. The SuperindingEngineer $ill pass orders in respet o) matters $hih he is ompetent to deal $ith )inallyand reord his remar#s $ith a note o) the ation ta#en/ on all other points2 be)orereturning the douments to the Aountant General.

One a transation has been entered in the Ob1etion Statement2 or other$ise hallengedin one o) the other douments re)erred to in paragraph 5C2 the responsibility )or ha*ingthe ob1etion remo*ed $ill de*ol*e upon the Di*isional O))ier2 and the Aountant Generalis re4uired to report to the higher authorities all important items and any serious delays inthe ad1ustment o) indi*idual ob1etions.

Note.9A '$dit o/ectio i# $#$'%%y reoed /y o/t'ii+ t"e re7$i#ite#'ctio, /y '*i+ t"e ece##'ry recoery, /y correcti+ or co%eti+ t"e re%e't 'cco$t or o$c"er, /y f$ri#"i+ t"e ece##'ry doc$et# or ifor'tio, or /y ot"er)i#e #ec$ri+ co%i'ce )it" t"e roi#io# of '#ecified r$%e. I c'#e# i )"ic" ' rote#t i# .$de '+'i#t ' '$dit o/ectio '# /ei+ icorrect, t"e o/ectio #"o$%d /e "e%d to /e i force$%e## ' for'% iti'tio of it# )it"dr')'% i# receied fro t"e Acco$t't 3eer'%.

The Aountant General $ill plae under ob1etion any transation oming to his notie $hih is noto*ered by ade4uate santion or in*ol*es an e-ess thereon or other de*iation. In someases2 the Di*isional O))ier may ha*e already ta#en ation to regularise the transationsor the e-ess i) any/ o*er santion2 's any )urther e-ess that may be antiipated2 may be



$ithin his o$n po$ers o) santion $ithout preparing a re*ised estimate2 and he mayha*e aorded the neessary )ormal appro*al to it@ yet2 i) the neessary intimation o) santion does not reah the Aountant General $hen the di*isional aounts in $hihthe irregular transation appears are being audited2 the Aountant General $ill raise theob1etion2 as he is not authorised to assume that the neessary santion has ,een

aorded. Di*isional O))iers $ill2 there)ore2 )ind it ad*isable to send to the AountantGeneral the earliest intimation o) suh o) their santions and orders as are re4uired to beommuniated to him (&#de paragraph 5/ and to gi*e it2 $ithout $aiting )or the reeipt o) theOb1etion Statement or Audit Note2 all neessary in)ormation in regard to transations )or $hih2 $ithin their #no$ledge2 ade4uate authority does not e-ist. A single note or statement2 prepared monthly and signed by the Di*isional O))ier himsel)2 $illordinarily su))ie2 in respet o) transations brought to aount in the 'onthly Aount2but2 i) it annot preede or aompany the 'onthly Aount2 it should be sent to the

Aountant General $ithin a $ee# o) the despath o) the Aount.

Note 0.9T"e o/ect of t"i# r$%e i# to o/i'te t"e i##$e of $ece##'ry '$dit o/ectio#= /$t ' red$ctio i t"e $/er of o/ectio# c' /e effected

o%y /y o/#eri+ t"e re7$ireet# of t"e fi'ci'% 'd ot"er r$%e#/e'ri+ o t"e tr'#'ctio#, 'd /y t'*i+ tie%y 'ctio to 'ccord or o/t'i,'# t"e c'#e 'y /e, #$c" #'ctio or order '# 'y /e re7$ired i c'#e# i)"ic" ' dei'tio fro r$%e "'# occ$rred.

Note <.9T"e Dii#io'% Acco$t't i# re#o#i/%e (H for /ri+i+ roiet%y to t"e otice of t"e Dii#io'% Officer, 't %e'#t oce ' ot", '%% irre+$%'r tr'#'ctio# o )"ic" 'ctio "'# ot '%re'dy /ee t'*e /y t"e%'tter 't t"e i#t'ce of S$/dii#io'% Officer# or of "i# o) otio, 'd (00for +ii+ effect to t"e roi#io# of t"i# 'r'+r'" i 'ccord'ce )it" t"e

roced$re )"ic" t"e Dii#io'% Officer 'y "'e de#ired to /e o/#ered it"i# coectio.

CHAPTER V/:APPROPRIATIONS/

A,,,,,INTROD+CTOR9/

E-penditure2 as de)ined in paragraph 3F2 an only be inurred on a $or# or other ob1et>+

i) santion2 either speial or general2 o) ompetent authority has been obtained authorising thee-penditure.

i) )unds to o*er the harge during the year ha*e been pro*ided by ompetent authority.

Note 0.9I t"e c'#e of c"'r+e# '+'i#t #$#e#e 'cco$t#, 'y e5edit$re)"ic" i# ot e5ected to c'$#e ' e5ce## oer t"e et roi#io for t"e ye'r,'y /e "e%d to /e coered t"ere/y. See '%#o 'r'+r'" 0 (/.

Note <.9W"e, $der 'r'+r'" @ of t"e Cetr'% P$/%ic Wor*# De'rtet Code, ' iti'tio i# receied fro ' officer of t"e P$/%ic Wor*# De'rtet t"'t "e i# ic$rri+ ' $'$t"ori#ed %i'/i%ity o ' )or*, t"e Acco$t't 3eer'% )i%% /ri+ t"e f'ct# i#t't%y to t"e otice of t"e coetet '$t"ority #o t"'t t"e re7$i#ite #te# 'y /e t'*e eit"er to #to t"e )or* or tore+$%'ri#e it# e5ec$tio.

i) the e-penditure on)orms to the rele*ant pro*isions o) the At and to the )inanial rules2



regulations and orders issued by ompetent authority.

!or payments hargeable to the aounts o) other di*isions2 departments or Go*ernments2or o) non%Go*ernment $or#s2 and repayments o) deposits2 a Di*isional O))ier doesnot neessarily re4uire any spei)i pro*ision o) )unds $ithin the appropriations )or hiso$n di*ision. It is su))iient to see that suh payments are made only in aordane $ith

the rules in the rele*ant hapters o) this (ode.

Note94or i eit'/%e 'yet# #ee 'r'+r'" <61.

B/:RANTS AND THEIR DISTRIB+TION/

A grant or supplementary grant may be in respet o) e-penditure (&#de paragraph 3F/ )allingunder one or more ma1or heads or setions o) a ma1or head. !or purposes o) )inanialontrol2 the grant allotted to eah ma1or head o) aount is di*ided into primary unitso) appropriation2 eah%o) $hih may be di*ided and sub%di*ided2 as may be neessary2into seondary units o) appropriation.

E5'%e#.9T"e +r't for Cii% Wor*# i# /ro'd%y diided ito t"e fo%%o)i+

ri'ry, $it# of 'rori'tio 89(0 Ori+i'% Wor*#, (< Re'ir#, (2 Petty co#tr$ctio 'd re'ir# /y Cii% De'rtet#, ( E#t'/%i#"et#, (Too%# 'd P%'t, (? 3r't#-i-'id, cotri/$tio#, etc., (6 S$#e#e, (@C"'r+e# i E+%'d, (1 Lo## or +'i /y e5c"'+e 'd (0> Re#ere. Ay #$/-dii#io# of t"e ri'ry $it#, e.+., (' Ori+i'% Wor*# ito M'or Wor*#, Mior Wor*#, etc., (/ E#t'/%i#"et ito P'y of Officer#, P'y of E#t'/%i#"et, Ot"er C"'r+e#, etc., i# *o) '# #ecod'ry $it# of 'rori'tio. A #ecod'ry $it of 'rori'tio 'y '+'i cori#e .oeor ore det'i%ed "e'd#, e. +., P'y of Offici'% cori#i+ det'i%ed "e'd# %i*eCo#$%ti+ E+ieer, C"ief E+ieer, S$eritedi+ E+ieer,Arc"itect,etc. Soetie# ' ri'ry $it i# #%it $ #tr'i+"t ito det'i%ed "e'd#, i.e,

)it"o$t /ei+ fir#t /ro*e $ ito #ecod'ry $it#, e.+., 3r't#-i-'id,Cotri/$tio#, etc.

The proedure relating to the preparation o) demands )or grants2 to the appropriation andreappropriation o) )unds2 to .the distribution o) )unds and to budget matters generally2 islaid do$n in the General !inanial Rules. The rules speial to publi $or#s are laid do$n in

Appendi- .

C/:RANTS FOR E?PENDIT+RE IN ENLAND/

Separate pro*ision is made $ithin eah grant2 )or &a#istan and English e-penditure2 the Englishpro*ision being intended to o*er harges2 suh as those mentioned belo$2 inurred bythe 7igh (ommissioner )or &a#istan in the 8. .

ost o) stores purhased or to be paid )or in England2 inluding )reight harges payable at thatend @

lea*e salaries and deputation pay payable in England@

Sterling o*erseas pay @

Other harges suh as passage money2 ad*anes o) pay2 et.2 inurred in England.

Note.9A%% c"'r+e# 'id 't ort# or e%#e)"ere i P'*i#t' i coectio )it"#tore# o/t'ied fro E+%'d #"o$%d /e tre'ted '# P'*i#t' e5edit$re.



In order to e-hibit as aurately as possible the ost o) $or#s and stores in the detailedaounts thereo) maintained by Di*isional O))iers2 )ull *alue o) stores obtained )romEngland must be inorporated therein. The detailed proedure is presribed in paragraphs65 to 6F. Aordingly the pro*isions relating to $or#s and stores should be inlusi*e o) theestimated ost o) stores to be obtained )rom England. Neessary pro*ision )or the ost o)

suh stores should also be made under the suspense head London Stores to $hihthe onneted transations are ta#en in the )irst instane (see paragraph 6;/.

In order that the total pro*ision )or the ost o) stores to be obtained )rom England is sho$n inone plae2 the head < London Stores< is di*ided into the sub%heads >+

(harges2 subdi*ided into+

(harges in England.

(harges in &a#istan.

(e./. balane o) sea )reight2 inidental harges2 et./

Total.

Dedut redits by trans)er to $or#s or sto#/.

Net fo! Lon-on Sto!es/

Note.9A# o roi#io i# 'de i t"e /$d+et e#ti'te i re#ect of o## or +'i /y e5c"'+e o tr'#'ctio# i E+%'d, roi#io for t"e co#t of #tore#to /e o/t'ied fro E+%'d $der t"e /e'd# etioed '/oe #"o$%d /e'de 't t"e offici'% r'te of e5c"'+e.

The pro*ision )or harges other than on stores $ill be made against the minor head < (harges inEngland < under the rele*ant ma1or head at the o))iial rate o) e-hange. The di))erenebet$een this amount and the rupee e4ui*alent at the a*erage rate o) e-hange )or the

month o) ad1ustment $ill be ultimately ta#en to the minor head Loss or gain bye-hange < as a %$# OR i$# harge aording as it is a loss or gain.

The harges other than on stores inurred in England are brought to aount in the boo#s o) the Aountant General under the appropriate heads o) aount2 but outside the aounts o) the Di*isional O))ier.

D/:>ATCHIN OF ACT+ALS

It is an important )untion o) the Di*isional O))ier to #eep a3 onstant $ath o*er the progresso) e-penditure2 as he is ultimately responsible )or #eeping the e-penditure $ithin theallotments )or the di*ision. 7e should aordingly #eep himsel) in)ormed o) suhirumstanes as may a))et the progress o) e-penditure2 in order to ta#e early steps

)or obtaining e-tra )unds or surrendering probable sa*ings2 as may be neessary.

It $ill be )ound on*enient2 in pratie2 to adopt the plan indiated belo$ >+

The progress o) e-penditure on $or#s or other items )or $hih there are spei)iappropriations2 should be $athed indi*idually month by month2 through the register o) "or#s2 (ontingent Register and other rele*ant aounts.

In respet o) $or#s or items2 lump sum appropriations )or $hih are plaed at theDi*isional O))ier9s disposal2 he $ill $ath the progress o) e-penditure againstappropriations by the maintenane o) a reord i/ o) the e-penditure in the )orm o) aprogressi*e abstrat sho$ing2 month by month2 the up to date e-penditure o) the year2



and (##) o) the grants2 in the )orm o) a register sho$ing the appropriations and re%appropriations ordered )rom time to time.

In this re*ie$ o) e-penditure2 undisharged liabilities play an important part and their e))eton indi*idual and lump sum appropriations should2 there)ore2 be $athed.

Note.9Li'/i%itie# 'y /e diided ito fo$r c%'##e# 89(i t"o#e o$t#t'di+ i t"e #$#e#e 'cco$t#, re%'ti+ to cotr'ctor# 'd %'/o$rer#, i t"e'cco$t# of )or*#, (ii t"o#e o$t#t'di+ i 'y of t"e re+$%'r #$#e#e'cco$t# of t"e dii#io,(iii o$t#t'di+ de/t# 'd$#t'/%e /y /oo* tr'#fer,'d (i 't$red c%'i# of cotr'ctor#, #$%ier#, etc., ')'iti+ sette.ent#$n- $ &nn&!t&!e- "$i.s# !e"&!!in8 o! non,!e"&!!in8# i@e to f$ -&e fo! sette.ent %efo!e t4e "ose of t4e e$!/ Li$%iities of "$ss (ii* .$ $ffe"t noton t4e 8!$nts fo! t4e .ino! 4e$- S&spense of t4e .$o! 4e$- &n-e! )4i"4 t4e s&spense $""o&nt "on"e!ne- is "$sse-# %&t $so t4e 8!$nts fo! )o!@s $n- se!vi"es f$in8 &n-e! t4e s$.e $n- ot4e! .$o! 4e$-s# see $sop$!$8!$p4 32 (/.

Antiipated redits i) any/ $hih $ill ultimately be ta#en in redution o) the e-penditurehargeable against any indi*idual or lump sum appropriation should also be ta#en intoaount. See Statement E o) Appendi- 5.

This re*ie$ is o) speial importane in the last three or )our months o) the year.

I) desired2 this re*ie$ may also be onduted olleti*ely in respet o) eah primary or seondary unit o) appropriation2 a suitable register o) appropriations being maintained )or the purpose2 see lause (b) (##) abo*e. Suh a re*ie$ is o) speial help in )ormulating2proposals )or reappropriation.

The )ollo$ing points should reei*e speial attention >+

The appropriation )or the unit London Stores+(harges in the England implies an e4ui*alentpro*ision inluded in the appropriations )or $or#s and stores. This additional pro*isionunder the latter should be reser*ed )or the English harges on stores. Any sa*ings li#ely toarue should be surrendered.

The appropriations )or suspense aounts pro*ide )or the net inrease or derease during theyear2 that is2 )or the di))erene bet$een the gross debits and the gross redits o) the $holeyear. They impose an obligation on the Di*isional O))ier so to regulate his transations duringthe year as to $or# up to the antiipated inrease or derease in the suspense balanes.There is a orresponding obligation on him to ma#e2 in the aounts o) the year2 all thead1ustments2 reo*eries or payments neessitated by the atual transations o) the year.This responsibility is in respet o) both the opening balanes and the )resh operations debits

and redits9/ o) the year. "here the learane o) any items is li#ely to ause any additionalharges against other units o) appropriation2 the )unds neessary to meet the hargesshould be reser*ed under those units.

All liabilities and assets o) the di*ision ad1ustable by trans)er redit or debit to remittane heads o) aounts should be registered in !orm :. Register o) Trans)ers A$aited2 as soon as theybeome #no$n. As they are leared2 a entry should be made in olumns to B so that itemsa$aiting ad1ustment may be #no$n at any time.

Note.9T"i# re+i#ter i# iteded ri'ri%y for '%% tr'#fer tr'#'ctio#,rec$rri+ or o-rec$rri+, )"ic" "'e to /e re#oded to /y t"e dii#io,/$t if de#ired, iort't ite# )"ic" )i%% /e c%e'red /y ori+i'% de/it# or



credit# 'y '%#o /e etered to f'ci%it'te t"e )'tc"i+ of t"eir c%e'r'ce.

CHAPTER VI/:CASH/

A/:INTROD+CTOR9/

The term <ash<2 as used in this hapter2 inludes legal tender oin2 notes2 he4ues and

dra)ts payable on demand. A small supply o) one anna re*enue stamps may be #ept aspart o) the ash balane. See also Rides C to C; o) the Treasury Rules2 Volume I.

Note.93oer&e&t #ec$ritie# deo#it receit# of /'&*#, de/e&t$re# '&d /o&d#, 'cceted '##ec$rity deo#it $&der t"e roi#io&# of 'r'+r'" 2@@ 're &ot to /e tre'ted '# c'#".

The Di*isional O))ier is the primary disbursing o))ier o) the di*ision2 and all realiations andpayments on Go*ernment aount made by his subordinates are made on his behal) and on his responsibility.

E*ery Go*ernment o))ier is personally responsible )or the money $hih passes through hishands and )or the prompt reord o) reeipts and payments in the presribed aountas $ell as )or the orretions o) the aount in e*ery respet. The pri*ate ash or

aounts o) members o) the department should not be mi-ed up $ith the publi ash or aounts.

In order that the transations pertaining to the2 (entral Go*ernment may be orretly reordedagainst the balane o) the (entral Go*ernment2 )orms o) halans2 bills2 he4ues2*ouhers2 et.2 printed on the blue paper should be used in respet o) transations $ithtreasuries. See Rule 65 3/ o) the Treasury Rules2 Volume I.

In their appliation to treasuries the ash business o) $hih is onduted by the ,an#2 the rules inthis (ode are sub1et to pro*isions o) &art VI o) the Treasury Rules2 Volume I.

B/:MODES OF OBTAININ CASH FROM TREAS+RIES/

I/:ENERAL/(ash is obtained by disbursing o))iers o) the department in t$o $ays2 &#0. diretly by bills

dra$n on the treasury and by means o) he4ues. !or payment o) pay and allo$anes o) Go*ernment ser*ants on the regular establishment sot harged diretly to $or#s2 ertainheads o) o))ies and other o))iers dra$ bills on treasuries in presribed )orms inaordane $ith the rules in (hapter UV7I. All other disbursements are made byDi*isional O))iers2 $ho may empo$er Subdi*isional O))iers to ma#e disbursements ontheir behal)2 &#de paragraph 5;5. !or the purpose2 Di*isional O))iers are ordinarilyplaed by the Aountant General in aount $ith one or more treasuries $ithin their

1udrisdition and they may either authorise Subdi*isional O))iers to obtain money )romthe treasuries $ithin the 1urisdition o) the latter by dra$ing he4ues or plae them in

)unds by means o) an imprest or by trans)er o) ash )rom the di*isional ash hest.

Note 0.9T"e ter :tre'#$ry: ic%$de# '%#o ' i%it'ry tre'#$re c"e#t )it")"ic" ' Dii#io'% Officer 'y /e %'ced i 'cco$t.

Note <.9At %'ce# )"ere t"e c'#" /$#ie## of t"e Tre'#$ry i# cod$cted /y t"e B'* c"e7$e# 're dr') direct $o t"e B'*, )it"o$t die iteretioof t"e Tre'#$ry Officer.

Sub%treasuries are olleting depots and 7ot disbursing treasuries2 but to meet the on*enieneo) &ubli "or#s O))iers it has been arranged that )unds re4uired )or disbursement maybe obtained by means o) he4ues do$n on sub%treasuries subordinate to a treasury



$ith $hih a disbursing o))ier has been plaed in aount. See also Rules 3652 3:; and36 o) the Treasury Rules2 Volume I.

Note.9T"e ter :tre'#$ry: '# $#ed t"ro$+"o$t ("i# Code ic%$de# t"e #$/- tre'#$ry, $%e## t"e cotr'ry i# eidet fro t"e cote5t.

The appropriation o) departmental reeipts to e-penditure in the department is stritly prohibitede-ept in the ases pro*ided )or in paragraph . See sub%rule 5/ e/ o) rule o) thetreasury Rules2 Volume I.

The proedure presribed )or aounting )or ash obtained )rom treasuries on bills )or pay andallo$anes o) establishment not harged diretly to $or#s or on ontingent bills2 i) their enashment at treasuries has been authorised2 is detailed in (hapters UVIII and. UIU.8ndisbursed balanes o) ash thus obtained may be #ept in departmental ash hests2but they should not be mi-ed up $ith the regular ash balanes o) the Department2 aruing)rom money obtained on he4ues $hih are dealt $ith and aounted )or in aordane$ith the rules in the )ollo$ing paragraphs.

"ithout ma#ing pre*ious arrangements through the Aountant General2 no o))ier isauthoried to dra$ he4ues on a treasury situated outside the limits o) the pro*ine2e*en though his o$n 1urisdition may e-tend beyond those limits.

"hen )or the oneniene o) $or#2 it is neessary that the Di*isional O))ier or any o) hissubordinate disbursing o))iers should be authorised2 either oasionally or as astanding arrangement2 to dra$ he4ues on a treasury situated outside the limits o) thedi*ision2 the Di*isional O))ier should approah the Aountant General through theSuperintending Engineer )or neessary santion. Similarly2 the Di*isional O))ier may2 i) neessary2 speially authorise any o) his Sub%di*isional O))iers to dra$ he4ues ontreasuries situated outside the 1urisdition o) the latter but $ithin the limits o) the di*ision.

Note.9T"i# r$%e i# iteded to /e '%ied )it", #eci'% c're 'd o%y to

c'#e# of re'% ece##ity. P'yet to cotr'ctor# #"o$%d, '# f'r '#coeiet%y r'ctic'/%e, /e 'de /y c"e7$e# o t"e e're#t tre'#$ry 'd ' #ti$%'tio to t"e effect t"'t 'yet# #"'%% /e #o 'de #"o$%d /e i#erted i t"e cotr'ct '+reeet, )"ere ece##'ry.

The employment o) lass IV ser*ants to )eth or arry money should be disouraged. "hen it isabsolutely neessary to employ a lass IV ser*ant )or this purpose2 a man o) some lengtho) ser*ie and pro*ed trust$orthiness should only be seleted and in all ases2 $hen theamount to be handled is large one or more guards should be sent to aompany themessenger.

II/:Li.its on S&%-ivision$,Offi"e!s# D!$)in8s/

I) the Di*isional O))ier onsiders it neessary2 )or the maintenane o). e))iient ontrol o*er thedisbursements o) his di*ision2 to set a monthly limit on the dra$ings o) any o) his Sub%di*isional O))iers2 he may do so2 )i-ing either a standing limit or a )resh limit either e*ery monthor $hene*er neessary. All suh limits may be raised or lo$ered subse4uently. Intimation o) e*ery limit $hen )i-ed or hanged should be sent both to the Sub%di*isional O))ier and to theTreasury O))iers onerned. At plaes $here the ash business o) the Treasury isonduted by the ,an#2 intimation should be sent diret to the ,an# $ithout the inter*entiono) the Treasury O))ier2

Note 0.94or t"i# $ro#e, t"e Dii#io&'% Officer 'y re7$ire t"e S$/-dii#io&'%Officer to #$/it, /y ' co&e&ie&t d'te, '& e#ti'te of "i# ro/'/%e re7$iree&t#



i& #$it'/%e for.

Note <.9T"e %iit )"e& fi5ed #"o$%d /e for t"e 'cco$&t o&t" of t"e#$/dii#io& '&d t"e d'te# of t"e coe&cee&t '&d teri&'tio& of t"e o&t"$#t /e #ecified i& t"e i&ti'tio& to t"e Tre'#$ry Officer or t"e B'&*.

Note 2. At t"e otio& of t"e Dii#io&'% Officer, t"e %iit'tio& 'y &ot /e i&ti'ted to t"e Tre'#$ry Officer or t"e B'&*, if t"e c"ec* e5erci#ed /y t"e Dii#io&'% Acco$&t'&t oer t"e #$/-dii#io&'% c'#" 'cco$&t#, 'fter t"e e5iry of t"e o&t",i# co&#idered #$fficie&t for t"e $ro#e# of t"e Dii#io&'% Officer#. See 'r'+r'"<2.

III/:C4e&es/

&etty sums under ten rupees should not be paid by he4ues and )or the disbursement o) these and other harges $hih naturally are paid in ash2 e./. the $ages o) labourers and o) establishmentharged diretly to $or#s2 and *alue%payable postage2 it is permissible to dra$ money )rom time totime )rom the treasury by he4ue to replenish the ash hest. "hether there be a guard or not2disbursers must dra$ he4ues )or the minimum o) ash atually re4uired to meet urrentdisbursements2 and i) it is )ound at any time that the balane in hand is larger than is re4uired tomeet the antiipated e-penditure o) the ne-t month2 or o) the ne-t )i)teen days i) the treasury isnot situated at an inon*enient distane2 the surplus should be returned into the nearesttreasury.

In dra$ing he4ues !orm / dra$ing o))iers should be guided by the general rules laid do$n in &art V2(hapter I2 Setion I o) the Treasury Rules2 Volume I. The speial rules appliable to thedepartment are set )orth in paragraphs :C to 5.

,e)ore a he4ue boo# is brought into use. all the he4ue )orms in it should be mar#ed by a distinguishingletter. (he4ues dra$n by a disbursing o))ier on any treasury should be distinguished by adi))erent letter )rom those dra$n by other disbursing o))iers o) the di*ision on that treasury arid

also )rom those dra$n by himsel) on any other treasury.

In the ase o) sub%treasuries the ad*ie o) the number o) the he4ue boo# to be used (&#de Rule 3:3 o) the Treasury Rules2 Volume I/2 should ordinarily be sent through the distrit treasury @ but inases o) urgeny2 it may be sent diret to the sub%treasury2 a opy being )or$arded simul%taneously to the distrit treasury.

I) a limit has been set by the Di*isional O))ier on the dra$ings o) a Subdi*isional O))ier under thepro*isions o) paragraph ::2 the limit presribed )or the dra$ings o% eah treasury during amonth should be entered on the re*erse pi the ounter)oil o) the he4ue boo# )or that treasurybe)ore any he4ues are dra$n during that2 month2 and the Subdi*isional O))ier should $aththat the limit is not e-eed2 by deduting> )rom it2 on the re*erse >o) the ounter)oils@ the amount

o) eah he4ue as it is dra$n. The undra$n balane at the lose o) the month should not bearried )or$ard to the ne-t month.

Note.9I& t"e '/#e&ce of ' o&t"%y %iit o& "i# dr')i&+# t"e dr')i&+ officer #"o$%d record o&t"e reer#e of t"e co$&terfoi% '&d t"e 'o$&t of &e5t c"e7$e c'rry dr')& '&d t"e tot'% of dr')i&+# d$ri&+ t"e o&t", '&d c'rry for)'rd t"eir tot'% to t"e &e5t co$&terfoi%, .t"$#e&'/%i&+ "i#e%f, fro tie to tie= to e5erci#e '& i&dee&de&t c"ec* o& t"e o#ti&+#to i# c'#" /oo*.

I) the urreny o) a he4ue should e-pire o$ing to Rs. not being presented at the treasury )or payment $ithin

three months a)ter .the2 month o) its issue (&#de Rule 35 o) the Treasury Rules2 Volume I may be

reei*ed ba# by the dra$er $ho should then destroy it and dra$ a ne$ he4ue in lieu o) it. The )at



o) the destrution and the number and date o) the ne$ he4ue should be reorded on the ounter)oil

o) the old he4ue2 and the number and date o) the old he4ue that is destroyed should be entered onthe ounter)oil o) the ne$ one. The )at o) the ne$ he4ue ha*ing been issued should be entered on the

date o) issue in red in# in the ash boo# but not in the olumn )or payment2 a note being made at the

same time against the original entry in the ash boo#.

Note.94or roced$re re%'ti&+ to %o#t c"e7$e#, tee R$%e 0?2 of t"e Tre'#$ry R$%e#, !o%$e I.

"hen it is neessary to anel a he4ue2 the anelment should be reorded on the ounter)oil2 and the

he4ue2 i) in the dra$ers9 possession2 should be destroyed. I) the he4ue is not in his possession2 he

should promptly re4uest the Treasury O))ier to stop payment o) the he4ue and2 on asertaining that

payment has been stopped2 he should $rite ba# the entry in his ash boo# by e-hibition the amount

o) the he4ue as a e$'!1 )igure on the payment side in the < ,an# o) Treasury < olumn. A ounter%

re)erene should be gi*en in the ash boo#2 against the original2 to the seond entry o) the he4ue. A

he4ue remaining unpaid )rom any ause )or t$el*e months a)ter the month o) its issue should be

anelled and its amount $ritten ba# in a similar manner.

C:RECEIPT OF MONE9/

I/:A""o&nt P!o"e-&!e

"hen money is reei*ed by a Go*ernment O))ier on behal) o) Go*ernment2 it should at one be broughtto aount in the (ash ,oo# and a reeipt in !orm 6 should in*ariably be granted to the payer. I)2ho$e*er2 the amount be realised by reo*ery )rom a payment made on a bill or other *ouher setting )orth )ull partiulars o) the dedution2 a reeipt should be granted only i) speially desired by

the payer2 but the )at ;) the 9 reo*ery ha*ing been made by dedution )rom the payment *ouher

should be learly reorded on the reeipt.

Note 0. 9 4i&'% 'c7$itt'&ce for ri'te c"e7$e# '&d dr'ft# o& %oc'% /'&*# 'cceted $&der roer '$t"ority (ide R$%e# 61 '&d @> of t"e Tre'#$ry R$%e#, !o%$e I #"o$%d &ot /e +ie& to t"e 'yer $&ti% t"ey "'e /ee& c%e'red.

Note <. 9 Before ' officer #i+&# ' receit i& 4or 2 for c'#" 'ct$'%%y receied /y "i,/e #"o$%d #ee t"'t t"e receit of t"e .o&ey "'# /ee& d$%y recorded i& "i# c'#" /oo* '&d i& to*e& of t"i# c"ec* t"e e&try i& t"e c'#" /oo* #"o$%d /e i&iti'%%ed '&d d'ted 't t"e #'e tie

Note 2.9 At '& e5cetio& to t"i# r$%e, e'r&e#t o&ey i& %e+'% te&der &ote# 'tt'c"ed tote&do& '&d ret$r&ed to t"e co&tr'ctor# )"o#e te&der#, 're reected o& t"e #'e, d'y $s

roided t"'t t"e cotr'ctor# cocered +ie ' #t'ed receit for t"e oey it"e Re+i#ter of Teder# 'it'ied i t"e Dii#io'% Office 'd t"'t t"e Re+i#ter i#to t"'t e5tet tre'ted '# ' #$/#idi'ry c'#" /oo* 'd co#e7$et%y '# ''cco$t# for. E're#t oey )"ic" i# receied rior to t"e d'te fi5ed for

oei+ t"e teder#, or )"ic" for 'y re'#o c'ot /e ref$ded o t"'t d'te#"o$%d /e /ro$+"t to 'cco$t i t"e c'#" /oo* 'd ret$red #$/#e7$et%y to t"e cotr'ctor# $der t"e ordi'ry r$%e#.

Reeipts in !orm 6 an be issued only by Di*isional O))iers2 Subdi*isional O))iers2 or other Go*ernment

o))iers speially authoried by the loal Administration2 and all persons regularly or )re4uently

reei*ing money on behal) o) Go*ernment should #eep a ash boo# u !orm 3.

Note.9 4or i##$e of d$%ic'te or coie# of receit# #ee r$te@? of t"e Tre'#$ry R$%e#,!o%$e I.

I) a go*ernment o))ier $ho is not in harge o) a ash boo# reei*es2 money on behal) o) Go*ernment at



e-eptional times2 he should not mi- it up $ith the imprest o) any other ash in his harge2 but pay or

remit it2 at the earliest opportunity2 to the nearest o))ier ha*ing a ash boo# or diret into a treasury2aompanied by a c"aa% in dupliate (&#de Rules B5 e! se*. o) the Treasury Rules2 Volume I/. The

a#no$ledgement o) the treasury $ith an intimation o) the )ull partiulars o) the reeipt inluding the

date o) its realisation/ should be )or$arded immediately to the ne-t superior o))ier ha*ing a ash boo#2

to enable him to ma#e the neessary entries therein. The reord o) the transation $ill be in theorrespondene and not in the imprest aount o) the reei*ing o))ier.

II/: Dispos$ of Re"eipts/

'oneys realised by o))iers o) the department should be paid2 as soon as possible2 into the nearesttreasury2 )or redit as misellaneous reeipts o) the department. Should a Di*isional O))ier or Subdi*isional O))ier2 ho$e*er2 re4uire to ma#e use o) ash reeipts temporarily )or urrente-penditure2 he may do so instead o) obtaining )resh ash by he4ues@ but be)ore the end o) themonth2 he must send to the treasury a he4ue )or the amount thus utilised2 dra$n in his o$n)a*our and endorsed by himsel) $ith the $ords < Reei*e payment by trans)er redit to the&ubli "or#s Department<.

Note 0. 9 At %'ce# )"ere t"e c'#" /$#i&e## of t"e Tre'#$ry i# co&d$cted /y t"eB'&*, o&ey# receied /y de'rte&t'% officer# 're 'id 't t"e B'&* direct )it"o$t t"ei&tere&tio& of t"e Tre'#$ry Officer.

Note <.9T"i# r$%e doe# &ot '%y to receit# re'%i#ed /y #"ort 'ye&t o& /i%%# or ot"er o$c"er#.

D/:PA9MENTS

I/:M$nne! of P$.ent/

All payments $hih o))iers authoried to dra$ he4ues ha*e to ma#e2 should2 as )ar as possible2 be made by

he4ues @ but see also paragraph :.2

It is permissible to ma#e payments to suppliers o) stores by obtaining State ,an# dra)ts in aordane $ithRule FC o) the Treasury Rules2 Volume I. Remittanes )or suh purposes o) amounts less than Rs.

5:2 )or $hih State ,an# dra)ts annot be issued2 may be made by postal money order at the publi

e-pense.

Note.94or i&#tr$ctio&# re+'rdi&+ '*i&+ 'ye&t# for #tore# o/t'i&ed /y direct order fro ri'te fir# '&d i&diid$'%# i& t"e U&ited Ki&+do, #ee R$%e 2@2 of t"eTre'#$ry R$%e#, !o%$e I.

As a rule2 no he4ue should be dra$n until it is intended to be paid a$ay and he4ues dra$n in )a*our o)

ontrators and others should be made o*er to them by the disburser diret@ but the disburser may be

assisted in ma#ing disbursements by a ashier appointed )or the purpose under paragraph B6. The

oasional deli*ery o) he4ues through a subordinate may be permitted at the disretion and on theresponsibility o) the disburser. In suh ases the subordinate should ma#e no entry in any aounts

$hih he #eeps2 as a payment made by he4ue should appear in the ash aount o) the disbursing

o))ier $ho dra$s the he4ue2 and the subordinate9s reord $ill be in his orrespondene.

Note.9It i# ' #erio$# irre+$%'rity to dr') c"e7$e# '&d deo#it t"e i& t"e c'#" c"e#t 't t"edo#e of t"e ye'r for t"e $ro#e of #"o)i&+ t"e f$%% 'o$&t of +r'&t '# $ti%iJed.

&ayments due to ontrators may2 i) so desired by them2 be made to their ban#s instead o) diret to ontrators

pro*ided that the Department obtains 3/ an authortisaion )rom the ontrator in the )orm o) a legally

*alid douments suh as a po$er o) attorney on)erring authority on the ban# to reei*e payment2 and

5/ the ontrator9s o$n aeptane o) the orretness o) the aount made out as being due to him by



Go*ernment or his signature on the bill or other laim pre)erred against Go*ernment2 be)ore settlement

o) the aount o) laim by payment to the said ban#. "hile the reeipt gi*en by suh ban# shall

onstitute a )ull and su))iient disharge )or the payment2 ontrators should2 $hene*er possible2 be

indued to present their bills duly reeipted and disharged through their ban#ers.

Nothing herein ontained shall operate to reate in )a*our o) the ban# any rights or e4uities &#s-2-&#s

Go*ernment.

II/ Bis/

GeneraK instrutions regarding the )orm o) bills and their preparation2 ompletion and stampingare laid do$n in Rules 36C to 3F o) the Treasury Rules2 Volume I. As )ar as possible2the partiular )orm o) bill appliable to the ase should be used. Suppliers o) stores andothers should be enouraged to submit their bills and laims in proper departmental )orms.,ut bills not prepared on suh )orms should not be re1eted i) they set )orth the neessarydetails o) the laims. In suh ases2 the additional partiulars re4uired should be added bythe disbursing o))ier.

E-ept in the ase o) lump sum ontrats2 e*ery bill or other demand )or payment should2 as)ar a s possible2 set )orth the unit rate at $hih payment is to be made.

III/:Vo&"4e!s/

As a general rule2 e*ery payment inluding repayment o) money pre*iously lodged $ithGo*ernment )or $hate*er purpose2 must be supported by a *ouher setting )orth )ull andlear partiulars o) the laim and all in)ormation neessary )or its proper lassi)iation andidenti)iation in the aounts. The )ull name o) the $or# as gi*en in the estimate and other partiulars spei)ied in paragraph 3BC or the head o) aount2 to $hih the hargesadmitted on a *ouher are debit able2 or to $hih the dedutions or other redits sho$n inthe *ouher2 .are reditable2 should be learly indiated on it in the spae pro*ided )or thepurpose or in some prominent position.

"hen a *ouher e-hibits any e-penditure )rom $hih re*enue may 'r#$a fac#e bee-peted to arue as2 )or instane2 $hen payment appears m a bill )or remo*ing material )roma building or other $or#2 either dismantled or undergoing repairs or )or learing 1ungle or uttingtrees in the ompound o) buildings or in anal ban#s2 et.2 a note should be reorded to indiateho$ the old materials remo*ed or the trees ut2 et.2 ha*e been disposed o) and i) sold2 $hen thesale%proeeds $ill be redited to Go*ernment.

Note.9W"e it i# ot o##i/%e to #$ort ' 'yet /y ' o$c"er or /y t"e 'yee# receit, ' certific'te of 'yet, re'red i '$#crit, #i+ed /y t"e di#/$r#i+ officer, 'd co$ter#i+ed= if ece##'ry /y "i# #$erior officer,to+et"er )it" ' eor'd$ e5%'ii+ t"e circ$#t'ce#, #"o$%d '%)'y#

/e %'ced o record 'd #$/itted to t"e Acco$t't 3eer'%, )"ereece##'ry. 4$%% 'rtic$%'r# of t"e c%'i# #"o$%d, i'ri'/%y /e #et fort", 'd )"ere t"i# ece##it'te# t"e $#e of ' re+$%'r /i%% for, t"e certific'te it#e%f 'y /e recorded t"ereo.

E*ery *ouher must bear a pay order signed or initialled2 and dated2 by the responsibledisbursing o))ier. This order should spei)y be amount payable both in $ords and )igures.

All pay orders must be signed by hand arid in in#.

Note.9C'#"ier# 'd ot"er# '$t"ori#ed to '*e di#/$r#eet# o '##ed /id#, ide 'r'+r'" ?1, #"o$%d '*e o 'yet )it"o$t ' roer 'y order of t"e re#o#i/%e di#/$r#i+ officer recorded c%e'r%y o t"e /i%% or ot"er



o$c"er.

E-ept as pro*ided in paragraph ;2 e*ery *ouher should also bear2 or ha*e attahed to it2 anda#no$ledgement o) the payment2 signed by the person by $hom or in $hose behal) the laim isput )or$ard. This a#no$ledgment should be ta#en at the time o) the payment. "hen the payeesigns in a &a#istan sript2 he should be re4uired to note the amount a#no$ledged in the sript

.in his o$n hand$riting. In transliterating his a#no$ledgment2 the amount a#no$ledged.9 as $ellas any remar# made by him2 should also be reprodued in English.

Note 0.9If ' di#/$r#i&+ officer '&tici'te# '&y diffic$%ty i& o/t'i&i&+, fro t"e er#o& to)"o o&ey i# d$e, ' receit i& t"e roer for, it i# oe& to "i, to dec%i&e to "'&d "it"e c"e7$e or c'#", or to '*e ' reitt'&ce to "i, '# t"e c'#e 'y /e, $&ti% t"e 'c- *&o)%ed+e&t of t"e 'ye&t, )it" '%% &ece##'ry 'rtic$%'r#, "'# /ee& +ie& /y "i. I& '%% c'#e# of 'ye&t /y reitt'&ce, ' &ote of t"e d'te '&d ode of reitt'&ce $#t /e 'deo& t"e /i%% or o$c"er 't t"e tie of reitt'&ce. I& c'#e# of reitt'&ce /y o#t'% o&ey order, t"e $ro#e of t"e reitt'&ce #"o$%d /e /rief%y #t'ted i& t"e 'c*&o)%ed+e&t

ortio& t"ereof, ide c%'$#e (5i of R$%e 02@ of t"e Tre'#$ry R$%e#, !o%$e I.

Note <.9I& t"e c'#e of 'rtic%e# receied /y '%$e-'y'/%e o#t, t"e '%$e-'y'/%e coer to+et"er )it" t"e i&oice or /i%% #"o)i&+ t"e det'i%# of t"e ite# 'id for 'y /e 'cceted '# ' o$c"er. T"e di#/$r#i&+ officer #"o$%d e&dor#e ' &ote o& t"e coer to t"e effect t"'t t"e 'ye&t )'# 'de t"ro$+" t"e o#t office '&d t"i# )i%% '%#o coer c"'r+e# for t"eo&ey order coi##io&.

Note 2.9A certified coy ('r*ed D$%ic'te of ' receited o$c"er 'y /e ret'i&ed /y t"edi#/$r#i&+ officer #"o$%d t"i# /e &ece##'ry to co%ete t"e record of "i# office, /$t t"e

'yee #"o$%d &ot /e re7$ired to #i+& #$c" ' coy or +ie ' d$%ic'te 'c*&o)%ed+e&t of t"e 'ye&t.

E/:REMITTANCES TO TREAS+RIES/

The o))ier in harge o) a ash boo# should #eep a boo# in !orm F in $hih he should enter all hisremittanes to the treasury as they are made@ paragraphs : and . This boo# shouldaompany the remittane and the halan to be reeipted by the treasury.

Note.9Reitt'&ce 'de to t"e B'&* of c"e7$e# 'id i& '# P$/%ic Wor*# receit# #"o$%d /e e&tered i& t"e Reitt'&ce Boo*, /$t i&. t"e %'ce for t"e tre'#$ry receit #"o$%d /ee&tered :By B'&* c"e7$e#: '&d t"e /oo* &eed &ot /e #e&t )it" t"e reitt'&ce, roided t"'t t"e c"e7$e# 're '%)'y# e&dor#ed '# re#cri/ed i& 'r'+r'" ??.

F/:CASH ACCO+NTS/

I/:C$s4 Boo@/

(' +PKEEP/ An aount o) their ash transations should be maintained in the (ash ,oo#2 !orm 32 by all

Go*ernment o))iers authorised2 as a regular arrangement2 to reei*e money on behal) o) Go*ernment2 as $ell as by those entrusted $ith disbursements out o) ash reei*ed by themin trans)er )rom the di*isional ash hest or obtained by he4ues dra$n on the treasuryGo*ernment o))iers entrusted $ith imprests or temporary ad*anes should maintain and render aounts o) their disbursements in Imprest (ash Aount2 !orm 5.

The ash boo# is one o) the most important aount reords o) the department.9 The detailedinstrutions gi*en in the notes on !orm 3 should be obser*ed stritly in pratie by allonerned.



(% BALANCIN

The ash boo# must be balaned on the date presribed )or losing the ash aounts o) the month2 but$hen the transations are numerous2 a $ee#ly or daily balane is reommended2 and it isad*isable that the ash be ounted $hene*er a balane is stru#2 or at on*enient inter*als2 asthis a))ords an independent he# on the auray o) the postings. The results or suh

intermediate ounting should be reorded in the )orm o) a note spei)ying the atual ash andalso the outstanding balanes o) imprests and temporary ad*anes/ in the body o) the ash boo#olumn C/2 so as not to inter)ere $ith the up to date totals @ the atual balane o) ash in thehest should in*ariably be stated in the note both in $ords and )igures.

("* RBCTIFICATION OF ERRORS/

An entry one made in the ash boo# .should in no irumstanes be erased. I) a mista#e is diso*eredbe)ore the opy o) the ash boo# has been submitted to the%di*isional o))ie2 it should beorreted by dra$ing the pen through the inorret entry and inserting the orret one in red in#bet$een the lines. Whe disbursing o))ier should initial e*ery suh orretion and in*ariably datehis initials. "hen the mista#e is diso*ered too late )or orretion in this $ay2 an intimation o) the

neessary orretions should be sent at one to the di*isional o))ie2 aompanied by a proposedtrans)er entry2 i) neessary. E-ept as indiated abo*e2 no orretion o) an entry one made in hisash boo# should be made by a Subdi*isional O))ier2 unless authorised by the di*isional o))ie todo so.

Note.9T"e #'e ri&ci%e# #"o$%d /e o/#ered i& correcti&+ error# &oticed i& t"edii#io&'% c'#" /oo*. If t"e 'cco$&t# of t"e o&t" "'e /ee& c%o#ed, &o correctio&#of error# i& 'o$&t, c%'##ific'tio&, or &'e of )or*, #"o$%d /e 'de i& t"'t /oo* /$t 'tr'&#fer e&try #"o$%d /e re'red for t"e &ece##'ry correctio&, ' #$it'/%e re'r* i& red i& * (7$oti&+ refere&ce to t"e correctio& i& 'cco$&t# /ei&+ recorded '+'i&#t t"eori+i&'% erro&eo$# e&try i& t"e c'#" /oo*.

(d VERIFICATION/The disbursing o))ier should he# all the entries in his ash boo# as soon as possible a)ter the date o)

their ourrene2 and he should initial the boo#2 dating his initials a)ter the last entry hee#ed.The ash boo# should be signed by him at the end o) the month and suh signature should beunderstood as )i-ing responsibility )or all the entries o) the month inlusi*e o) the losing balane.

Note.9T"e fo%%o)i&+ i# t"e eor'&d$ of #oe of t"e ore iort'&t 'rt# of t"eerific'tio&89T"e di#/$r#i+ officer #"o$%d9

co're e'c" etry of 'yet )it" t"e +ro## 'o$t c"'r+e'/%e '# #"o)i t"e coected o$c"er, #eei+, 't t"e #'e tie, t"'t it /e'r# (H '

'yet order recorded /y "i#e%f or t"e Dii#io'% Officer, 'd (HH t"e

certific'te of di#/$r#eet #i+ed /y "i#e%f or ' '$t"ori#ed #$/ordi'te, 'd tic*i+ off e'c" o$c"er '# it i# '##ed=

#ee, )"i%#t e5'ii+ t"e o#ti+# of o$c"er# o t"e 'yet #ide, t"'t '%% ded$ctio# #"o) i t"e o$c"er# (ot"er t"' ded$ctio# credit'/%e tot"e "e'd of 'cco$t or )or* to )"ic" t"e 'yet re%'te# 're o#ted '# receit# o t"e receit #ide of t"e c'#" /oo* =

co're e'c" etry of 'yet ito t"e tre'#$ry )it" t"e Tre'#$ry Officer#receit o t"e c"'%%' or "i# '## /oo* 'd #'ti#fy "i#e%f t"'t t"e 'o$t#"'e /ee 'ct$'%%y credited ito t"e tre'#$ry =



erify t"e tot'%%i+ of t"e c'#" /oo* or "'e t"i# doe /y #oe rici'% #$/ordi'te (ot"er t"' t"e )riter of t"e c'#" /oo* )"o #"o$%d iiti'% ('d d'te it '# correct= 'd

erify t"e tot'% of t"e o#ti+# i t"e :B'* or Tre'#$ry: co%$ o t"e 'y- et #ide /y referece to t"e eor'd' recorded /y "i#e%f o reer#e

of t"e co$terfoi%# of c"e7$e#.

The atual balane o) ash in eah hest should be (ounted on the last $or#ing day o) eahmonth (#.e. immediately a)ter losing the% ash aount o) the month under paragraphC/2 but $here this is not possible2 the ash balane may be ounted on the )irst $or#ingday o) the )ollo$ing month be)ore any disbursement is made on that date. The details o) the atual balane should be reorded in !orm :2 and a erti)iate o) the ount o) ash2spei)ying both in $ords and )igures the atual ash balane e-lusi*e o) imprests andtemporary ad*anes/2 and o) reoniliation o) the balane so ounted $ith the boo#balane2 should be reorded belo$ the losing entries o) the month. The erti)iateshould be signed by the disbursing o))ier $ho should in*ariably date his signature.

Note.9S"o$%d it ot /e o##i/%e for t"e di#/$r#i+ officer, o)i+ to "i#'/#ece, to '*e t"e co$t o t"e d'te# re#cri/ed i t"i# 'r'+r'", "e#"o$%d do #o 't t"e e'r%ie#t oort$ity, recordi+ t"e re'#o for t"e de%'y o t"e C'#" B'%'ce Reort.

"hene*er2 on the ontents o) the ash hest being ounted2 balane as per ash boo# is )oundto be inorret2 it must2 unless the error an be deteted and set right at one under paragraph B2 be made to agree $ith the atual ount balane by ma#ing the neessaryreeipt or payment entry++<To ash )ound surplus in hest< under &ubli "or#sDeposits2 or <,y ash )ound de)iient in hest< under 'isellaneous &.9". Ad*anes2 asthe ase may be. The administrati*e ation to be ta#en on the ourrene o) ade)iieny must depend on the nature o) eah ase.

I.p!est

An imprest is a standing ad*ane o) a )i-ed sum o) money gi*en to an indi*idual to enable him toma#e ertain lasses o) disbursements $hih may be entrusted to his harge by theDi*isional O))ier or the Subdi*isional O))ier in aordane $ith suh rules2 and sub1etto suh restritions2 as may be laid do$n by the loal Administration. The amount o) animprest should be #ept as lo$ as possible and should in no ase e-eed one thousandrupees $ithout the speial santion o) the loal Administration.

The aount o) imprest ash should be #ept in dupliate by the imprest holder in !orm 52Imprest (ash Aount2 in aordane $ith the diretions gi*en in that )orm. Theounter)oil should be retained by the imprest%holder and the original supported by theneessary *ouhers2 should be )or$arded to the o))ier )rom $hom the imprest is held2$hene*er the imprest%holder )inds it aessory to ha*e the aount reouped2 or $hen it isproposed to inrease or derease the amount o) the imprest or to lose the aountaltogether. The aount must2 in any ase2 be rendered to the o))ier )rom $hom theimprest is held in time to enable him to inorporate the aount in his ash boo# be)ore itis losed )or the month on .the date )i-ed )or the purpose.

The reouping o))ier should e-amine the imprest ash aount and the supporting *ouhers2initial and date the *ouhers in to#en o) appro*al and by 9a )ormal pay order (&#deparagraph 6/ reorded on the aount authorise the reoupment2 enhanement2redution or losing o) the imprest2 as the ase may be. The aount should then be



abstrated and inorporated in the (ash ,oo# in the manner presribed in notes on!orms 3 and 5.

Note.9If 'y ite i ' ire#t 'cco$t 'e'r to t"e reco$i+ officer to /eoe to o/ectio, t"e ire#t #"o$%d eert"e%e## /e reco$ed i f$%%, 'd t"eite $der o/ectio 'y /e etered i "i# c'#" /oo* '# :Ite ')'iti+

'd$#tet i t"e Ire#t Acco$t of : $der :Mi#ce%%'eo$# P. W. Ad'ce#: to /e )'tc"ed $der t"'t "e'd $ti% eit"er t"e o/ectio i#reoed or t"e 'o$t i# 'de +ood /y t"e ire#t-"o%der.

The imprest%holder is responsible )or the sa)e ustody o) imprest moneys and he must at all timesbe ready to produe the total amount o) the imprest in *ouhers or in ash.

III/:Te.po!$! A-v$n"e/

"hen a disbursing o))ier ma#es a remittane to a subordinate o))ier to enable him to ma#e a number o)

spei)i petty payments on a muster roll or other *ouher $hih has already been passed )or payment2

the amount remitted should be treated as a Temporary Ad*ane and aounted )or in !orm 5 in the

same $ay as an imprest. The aount o) a Temporary Ad*ane should be losed as soon as possible.

Note.9T"i# r$%e '%ie# '%#o to c'#" t'*e o$t of t"e c"e#t /y t"e di#/$r#i+ officer "i#e%f to '*e 'yet 't ' di#t'ce.

/:CHE+E BOOKS AND RECEIPT BOOKS/

(he4ue ,oo#s !orm / re4uired by Di*isional and sub%di*isional O))iers authorised to dra$ ontreasuries2 subs treasuries and the ,an# are obtained by them )rom the distrit treasuryonerned2 &#de Rule 3FC o) the Treasury Rules2 Volume I . Reeipt ,oo#s !orm 6/are similarly obtained by them )rom the treasury o) the distrit $ithin $hih their 9respeti*e head4uarters are situated.

(he4ue or Reeipt/ ,oo#s should on reeipt be are)ully e-amined by the Di*isional or the Sub%

di*isional O))ier onerned $ho should ount the number o) )orms ontained in eah andreord a erti)iate o) ount on the )ly%lea).

(he4ue boo#s must be #ept under lo# and #ey in the personal ustody o) the Di*isional or Subdi*isional O))ier onerned. Reeipt boo#s should be similarly #ept by the o))ier authoried to sign the reeipt.

(ounter)oils o) used boo#s should be returned promptly to the di*isional o))ier )or reord.

Note.9I& '&y c'#e i& )"ic" t"e %oc'% Adi&i#tr'tio& co&#ider# it &ece##'ry to record t"e co$&terfoi%# of co%eted Receit Boo*# i& t"e #$/dii#io&F office, t"ey 'y /e#e&t /'c* to t"e S$/-dii#io&'% Officer 'fter t"eir c"ec* i& t"e dii#io&'% office, ide

'r'+r'" 2 (c. T"e S$/-dii#io&'% Officer #"o$%d, "o)eer, /e i&#tr$cted to *ee

t"e i& #oe #'fe or /o5 t"e *ey of )"ic" re'i&# i& "i# er#o&'% c$#tody.

H/:C+STOD9 OF CASH/ .

&ubli money in the ustody o) the department should be #ept in strong treasure hests by seuredt$o lo# o) di))erent patterns. All the2 #eys o) the same lo# must2 e-ept $here the proedurepresribed in the@ Note belo$ this paragraph is adopted2 be #ept in the same person9s ustody2and2 as a general rule2 the #eys o) one lo# should be #ept apart )rom the #eys o) the other lo#2 and in a di))erent person9s ustody $hen pratiable. The hest should ne*er be openedunless both the ustodians o) the #eys are present. "hen there is a guard2 the da))adar or other petty o))ier o) the guard should usually be the ustodian o) one set o) #eys and he must



al$ays be present $hen the hest is opened and until it is again lo#ed. "hene*er a ashier isattahed to a di*ision or subdi*ision2 the #eys o) one o) the lo#s o) the treasure hest $illneessarily remain in his possession.

Note.9T"e d$%ic'te *ey# of dii#io&'% '&d #$/-dii#io&'% c"e#t# 'y, 't t"edi#cretio& of t"e Dii#io&'% Officer, /e %'ced, $&der "i# #e'%, i& t"e c$#tody of t"e

Tre'#$ry Officer co&cer&ed. I& t"e ee&t of t"i# r'ctice /ei&+ 'doted, ' d$%ic'te*ey re+i#ter #"o$%d /e 'i&t'i&ed '&d o&ce ' ye'r, i& e'c" Ari%, t"e *ey# #"o$%d /e#e&t for, e5'i&ed '&d ret$r&ed $&der fre#" #e'%, ' &ote /ei&+ 'de i& t"e re+i#ter t"'t t"ey "'e /ee& fo$&d correct.

(ashiers may be appointed $hene*er2 in the opinion o) the loal Administration2 the ash transations o) a di*ision or subdi*ision are su))iiently e-tensi*e to re4uire it. . . . . . . . .

One ashier may ma#e the ash payments o) t$o or more di*isions or subdi*isions2 or throughout the$hole o) a di*ision2 $here*er suh an arrangement is )ound to be pratiable.

The Di*isional O))ier should ount the ash in the hands o) eah ashier at least one a month@ or in thease o) outstations2 he or the Sub%di*isional O))ier should ount it $hene*er he may *isit them.The result o) suh ounting should be reorded in the )orm o) a note in the ash boo# sho$ing thedate o) e-amination and the amount in $ords/ )ound.



CHAPTER VII/:STORES/

A/:INTROD+CTOR9/

The general administration o) all the stores o) a di*ision is *ested in the Di*isional O))ier2 on $hom primarilyde*ol*es the duty o) arranging2 in aordane $ith suh rules and instrutions as may ha*e been

issued by Go*ernment2 )or 3/ the a4uisition o) stores2 5/ their ustody and distribution aording

to the re4uirements o) $or#s2 and 6/ their disposal.

Go*ernment o))iers entrusted by the Di*isional O))ier $ith the are2 use or onsumption o) stores2 areresponsible )or maintaining orret reords and preparing orret returns in respet o) the stores

entrusted to them.

All transations o) reeipts and issues should be reorded2 stritly in aordane $ith the presribed rules or

proedure2 in the order o) ourrene and as soon as they ta#e plae. !ititious sto# ad1ustmentsare stritly prohibited2 suh2 )or e-ample2 as 3/ the debiting to a $or# o) the ost o) materials not

re4uired2 or in e-ess o) atual re4uirements2 5/ the debiting to a partiular $or# )or $hih )unds

are a*ailable o) the *alue o) materials intended to be utilised on another $or# )or $hih no allotmenthas been santioned2 6/ the $riting ba# o) the *alue o) materials used on a $or# to a*oid e-ess

outlay o*er appropriation2 et. Any breah o) this rule onstitutes a serious irregularity2 $hih $ill be

brought prominently to the notie o) the appropriate authority onerned by the Aountant General.

The aounts o) stores are based on the )undamental priniple that the ost o) their a4uisition should bedebited to the )inal head o) aount onerned or the partiular $or# )or $hih they are re4uired2 i)

either o) these an be determined at one@ other$ise2 it should by #ept in a suspense aount

pending learane2 as the materials are atually issued2 by debit to spei)i heads o) aount or $or#s.

In aordane $ith this general rule2 the ost o) the supply o) all stores2 re4uired as tools and plant )or

the general use o) the di*ision2 is debited at one to the minor head < Tools and &lant<2 subordinate

to the ma1or head under $hih suh harges o) the di*ision are lassi)ied@ and speial items o) toolsand plant2 $hih are re4uired not )or general purposes but )or a spei)i $or#2 are debited to that

$or#. See also rules 3 and 6 o) Appendi- :.

Similarly2 all road metal re4uired )or the maintenane o) a road or setion o) a road is debited atone to the minor head <Repairs< (ommuniations/ under the ma1or head onerned2against the estimate santioned )or the olletion o) it2 and $hen roadmetal is a4uiredespeially )or use in the onstrution o) a road or other $or#2 its ost is debited to the esti%mate )or suh onstrution.

In the ase o) other materials2 $hen purhases are made )or the re4uirements o) $or#sgenerally2 the ost is aounted )or under the suspense head Sto# <2 &#de paragraph 35: o) the (entral &ubli "or#s Department (ode. 'aterials purhased speially )or a $or# are2ho$e*er2 debited to that $or#.

The )our lasses o) stores enumerated in paragraph 353 o) the (entral &ubli "or#s Department(ode2 thus )all into t$o distint ategories as sho$n belo$ >+

Stores debited to Suspense+

Sto#.

Stores debited to )inal heads+



Tools and &lant.

Roadmetal.

'aterials harged to $or#s.

"ith ertain e-eptions &#de paragraphs 5F5 and 5FC /2 a numerial or 4uantity aount o)

reeipts2 issues and balanes has to be maintained )or all stores2 e*en though debited to)inal heads2 $ith a *ie$ to ontrol the balanes e))iiently until the stores are disposed o) )inally either by onsumption on $or#s or other$ise. This 4uantity aount has )urther to bereoniled periodially $ith the *alue aounts e-ept in the ase o) Tools and &lant andRoad 'etal. The rules in this hapter are )ramed on the priniple that2 as )ar as possible2 theinitial reords o) all stores2 as also the returns o) subdi*isions2 should ta#e aount o) 4uantities only2 and that the *alue aounts should be maintained in the di*isional o))ie.

B/:STOCK/

I/:3e&er'%.

The sto# o) a di*ision is sometimes #ept in a single godo$n or yard in the harge o) a

store#eeper or other o))ier2 or eah Subdi*isional O))ier may ha*e a separate sto# inhis harge2 either at his head4uarters or sattered o*er the sub%di*ision in the diretustody o) subordinates or other setional o))iers. Again2 the sto#2 although satteredo*er the entire di*ision2 may be in the general harge o) a single o))iial and the Subdi*isionalO))iers may merely indent upon him@ the aounts being #ept by the )ormer. The rulespresribed belo$ $ill apply $hate*er be the arrangement in )ore in the di*ision.

Sto# aounts may be maintained in a Subdi*isional o))ie2 e*en though the o))ier inHharge is notauthorised to #eep a ash aount in !orm 3. A separate aount should be #ept in thedi*isional o))ie o) any sto# $hih is diretly under the harge o) the Di*isional O))ier or o) an o))ier under his orders and not under the orders o) a Subdi*isional O))ier.

II/:&$ntit A""o&nts/

($* Receit#.

'aterials may be reei*ed2 on sto# )rom the )ollo$ing stores >+

Supplies2

7igh (ommissioner )or &a#istan in 8. .

Other sub%di*isions2 di*isions or departments inluding Go*ernment $or#shops/2

'anu)ature2 and

"or#s2 ,uildings2 et.

In all ases there should be proper authority )or the reeipt2 by the store#eeper or thesetional o))ier onerned2 o) materials to be brought on sto#. This authority should be gi*en in$riting by the Di*isional O))ier or2 i) so authoried under loal orders2 by the Sub%di*isionalO))ier.

All materials reei*ed should be e-amined and ounted2 or measured2 as the ase may be2$hen deli*ery is ta#en. The reord o) the detailed ount o) measurement should be #eptin the 'easurement ,oo# in the manner presribed in paragraphs 5;C and 5;B2 and thetotal number or 4uantity reei*ed should be simultaneously entered in the Register o) Sto# Reeipts2 !orm C. Suh a#no$ledgment as may ha*e to be gi*en to a supplier )or stores reei*ed )rom him an be signed only by the Di*isional or the Sub%di*isional O))ier.



Any erti)iate that the store#eeper or setional o))ier onerned may be alled upon toreord in respet o) the reeipt o) stores2 )or this or any other purpose (&#de paragraph33/2 should be in the )ollo$ing )orm >

Receied o&999999'd d$%y recorded i t"e Re+i#ter of Stoc*

Receit#. See '%#o '+e99of Me'#$reet Boo* No......D'te (Si+'t$re.



(/ I##$e#.

'aterials may be issued )rom sto# )or the )ollo$ing purposes >+

)or use on $or#s either by issue to ontrators or diret paragraph 56/2

!or despath to other sub%di*isions2 di*isions or departments2

)or sale to ontrators2 employees2 other persons or loal bodies2 &#de paragraph 36: (e) o) the(entral &ubli "or#s Department (ode.

They should be issued only on reeipt o) an indent !orm / signed by the Di*isional or the Sub%di*isional O))ier. ,ut $hen a setional o))ier has to issue sto# materials )or there4uirements o) $or#s under himsel) the use o) this )orm may be dispensed $ith2 i) the setionalo))ier has been authoried under loal orders to dra$ suh materials )rom his sto# up to anyassigned limit not e-eeding the pro*ision made )or materials in santioned estimates.

Note 0.9W"e e5'ii+ Re+i#ter# of Stoc* I##$e# 'd Wor*# A/#tr'ct#,S$/-dii#io'% Officer# #"o$%d #ee t"'t i r'ctice t"i# r$%e i# o/#ered

#trict%y, 'd t"ey #"o$%d de'% #$it'/%y )it" i#t'ce# of $'$t"ori#ed 'd e5ce##ie i##$e# to )or*# 'de /y #ectio'% officer# )it"o$t d$e c'$#e.

Note <.9T"e ter :Wor*#: ic%$de# '$f'ct$re oer'tio#, ide Note/e%o) 'r'+r'" 00<.

Indents should be )illed up are)ully as all subse4uent aounting depends upon it. In the olumn <7ead o) Aount2 et2 besides entering the name o) the aount head to $hih the issueo) stores is debitable2 )ull names o) di*isions and o))ies to $hih sto# is to be issuedand o) ontrators2 employees2 other persons or loal bodies to $hom it is authoried to besold2 should be added in all ases in $hih stores are ordered to be issued other$isethan )or the re4uirements o) $or#s $ithin the di*ision. The last olumn2 headed < Nameo) "or#2 et.<2 should be )illed in only $hen the stores are re4uired )or $or#s $ithin thedi*ision2 and in suh ases the )ull name o) the $or# as gi*en in the estimate2 should beentered2 as $ell as the name o) the ontrator )rom $hom the *alue is reo*erable(&#de paragraph 56/.

"hen issuing materials )rom sto#2 the store#eeper or setional o))ier shoulde-amine the Indent !orm / and sign it in the spae pro*ided )or the purpose2 a)ter ma#ing suitable alterations attested in eah ase by his dated initials/ in thePdesription and 4uantities o) materials2 i) he is unable to omply $ith the indent in)ull. 7e should then prepare and sign the )orm o) the in*oie attahed to theindent aording to the supply as atually made and simultaneously ma#e anentry in his Register o) Sto# Issues2 !orm C. The indent should be returned at one

to the indenting o))ier and the signature o) the o))ier reei*ing the materialsshould be obtained2 as soon as possible2 on the in*oie $hih should be treatedas a *ouher in support o) the entry in the register.

Note 0.9It #"o$%d /e #ee& t"'t t"e 'c*&o)%ed+e&t of 'teri'%# i# #i+&ed eit"er /y t"e er#o& to )"o t"ey 're ordered to /e de%iered or de#'tc"ed, or /y 'd$%y '$t"ori#ed '+e&t. T"i# rec'$tio& i# #eci'%%y &ece##'ry i& t"e c'#e of i##$e#to co&tr'ctor# '&d ri'te er#o&# )"o#e 'c*&o)%ed+e&t# #"o$%d #et fort" '%% t"e 'rtic$%'r# e&tio&ed i& 'r'+r'" <>.

Note <.9Note 0 '%ie# '%#o to i##$e# 'y /e to .co&tr'ctor# /y t"e #ectio&'% officer "i#e%f )it"o$t t"e rod$ctio& of '& i&de&t #i+&ed /y "i+"er '$t"ority



(ide 'r'+r'" 0>?.

"hen ma#ing entries in the Register o) Sto# Issues the store#eeper or setional o))ier should paypartiular attention to reord in the olumns headed < To $hom issue < and < 7ead o) Aount2et.< the )ull partiulars as gi*en in the last t$o olumns o) the Indent or as other$ise #no$n tohim.

Note.9If t"e 'teri'%# 're i##$ed for $#e o ' )or*, t"e 'rtic$%'r# re7$iredto /e etered i t"e co%$ :N'e of Wor*, etc.: of 4or 6 (ide 'r'+r'"0>6 #"o$%d i'ri'/%y /e +ie i t"e co%$ :To )"o i##$ed:.

As an e-eption to the general rule in paragraph BC that all sto# transations shall be sho$n inthe aounts as soon as they our2 the loal Administration may presribe that issues o) petty stores by a setional o))ier diret to $or#s 3&#de paragraph 56 5/ under hissuper*ision may be sho$n in the aounts olleti*ely one a month $hen losing theaounts o) the month.

(c Mot"%y A/#tr'ct of Receit# 'd I##$e#.

The reeipt and issue transations o) the entire subdi*ision should be abstrated monthly in asingle Abstrat o) Sto# Reeipts < !orm B/ and in a single < Abstrat o) Sto# Issues <!orm 3;/. These )orms should be posted2 in the sub%di*isional o))ie2 )rom the Registers o) Sto# Reeipts and Sto# Issues2 !orm C2 entries being made only in respet o) 4uantities.

Note 0.9T"e #eer'% tr'#'ctio# of t"e ot" eed ot /e etered #eer'%%y i t"e A/#tr'ct, it /ei+ #$fficiet to #"o), '# ' #i+%e tr'#'ctio,t"e tot'% receit# fro e'c" #o$rce or t"e tot'% i##$e# to e'c" 'cco$t or )or*. T"e 7$'titie# receied (or i##$ed i e'c" tr'#'ctio #"o$%d /eoted i t"e %o)er 'rt of t"e A/#tr'ct, '+'i#t t"e etry of t"e tr'#'ctio,i #e'r'te co%$# for e'c" di#tict 'rtic%e of Stoc*, t"e#e co%$# /ei+ #o )ritte $ '# to +ro$ t"e 'rtic%e# /y t"e re#cri/ed "e'd# of Stoc*.

After '%% tr'#'ctio# of t"e ot" "'e /ee o#ted, t"e tot'% receit# (or i##$e# of e'c" 'rtic%e #"o$%d /e co$ted 'd oted i t"e co%$ "e'ded :$'titie#: i t"e $er 'rt of t"e for. No etrie# eed /e 'de i t"e#$/ dii#io'% office i 'y of t"e oey co%$# i eit"er 'rt of t"e for, '#t"e#e )i%% /e fi%%ed $ i t"e dii#io'% of f ice, ide 'r'+r'" 0<2.

Note <.9I o#ti+ co%$ 0 of t"e A/#tr'ct#, t"o#e receit# 'd i##$e# of t"eot", )"ic" rere#et tr'#'ctio# t"e '%$e of )"ic" i# /ro$+"t to'cco$t i t"e #'e ot" t"ro$+" t"e c'#" /oo* or tr'#fer etrie#,#"o$%d /e #e'r'ted fro tr'#'ctio# ot #o /ro$+"t to 'cco$t )it"i t"eot". See 'r'+r'" <<.

Note 2.9It i# %eft to t"e S$/dii#io'% Officer to '*e t"e o#t #$it'/%e'rr'+eet# for co%%ecti+ t"e ifor'tio re7$ired to co%ete t"e#e

A/#tr'ct#. T"e Re+i#ter# of Stoc* Receit# 'd Stoc* I##$e# of #$/ordi'te# #t'tioed 't t"e #$/ dii#io'% "e'd7$'rter# 'y /e o/t'ied i ori+i'%, 'd #tore*eeer# 'd #ectio'% officer# 't o$t#t'tio# 'y /ere7$ired to f$ri#" coie# of t"eir re+i#ter. C're #"o$%d /e t'*e to recoci%e'%% tr'#fer# of #toc* /et)ee #$/ordi'te# of t"e #'e #$/dii#io, 'd recoci%ed tr'#'ctio# coected )it" #$c" tr'#fer# )it"i t"e #$/dii#io#"o$%d ot 'e'r i t"e A/#tr'ct# of t"e #$/dii#io.

Note .9T"e Re+i#ter# of Stoc* Receit#, 'd Stoc* I##$e# 'it'ied /y



#ectio'% officer# 'y, if ece##'ry, /e c%o#ed ' %itt%e e'r%ier t"' t"e d'tefi5ed for t"e c%o#i+ of t"e #$/ dii#io'% 'cco$t#. See Note < /e%o)

'r'+r'" @?.

"hen abstrating the transations reorded in the Registers o) Sto# Reeipts and Sto#Issues2 are should be ta#en to obser*e stritly the presribed aounts lari)iation2

&#de Appendi- 5. It is not su))iient to enter the name o) the ma1or head a))eted2 but theminor and detailed heads should also be stated2 as $ell as the additional partiularsmentioned in paragraph 3;B.

Note.9A%t"o$+" :'$f'ct$re: i# ' #$/-"e'd of t"e Stoc* 'cco$t, i##$e#of #toc* to '$f'ct$re oer'tio# 'd receit# of o$tt$r fro '$f'ct$re#"o$%d /e 'cco$ted for i t"e #'e )'y '# i##$e# to or fro 'y ot"er di#tict "e'd of 'cco$t, 'd e'c" '$f'ct$re oer'tio #"o$%d /e tre'ted '# ' #e'r'te )or*. See '%#o 'r'+r'" (?@.

The 4uantity aounts o) a partiular month sho$ all 4uantities reei*ed or issued in thatmonth@ but the orresponding ash payment2 ash reo*ery2 or other ad1ustment may

not al$ays appear in the di*isional aounts o) the same month. To seure agreementbet$een the 4uantity and *alue aounts reeipts and issues2 the *alue o) $hih annot be

ad1usted in the aounts o) the month in $hih the atual transations ta#e plae2 should beaounted )or in the Abstrats under the suspense heads &urhases< and <'isellaneous &. ".

Ad*anes< respeti*ely. See also Note 5 belo$ paragraph 333.

(d '%f-ye'r%y B'%'ce Ret$r.

The total 4uantities o) the reeipts and issues o) eah artile o) sto#2 as reorded in the 'onthly

Abstrats2 !orms B and 3;2 should be)ore the Abstrats are transmitted to the di*isional o))ie (&#deparagraph FCB/2 be posted in the 7al)%yearly ,alane Return2 !orm 332 in the olumns

pro*ided )or the month onerned both under < Reeipts < and < Issues <. As soon as the reeiptsand issues o) the last month o) the hal)%year are posted2 the losing balanes should be $or#ed out

and entered both in olumn 532 < (losing balane arried )or$ard <2 o) the return )or that hal)%year and in olumn 2 < ,alane brought )or$ard <2 o) the return )or the ne-t hal)% year.

A separate return in this )orm should be prepared )or eah o) the 7al)%years ending September and

'arh2 $hih )or the September hal)%year embraing only transations up to the date on $hih the

monthly aount o) the sub%di*ision are losed. The return )or eah hal)%year should embrae allartiles in sto#..

(olumns 55 and 56 o) the )orm o) the return are pro*ided so as to gi*e the sub di*isional and the

di*isional o))iers an opportunity o) ommenting on the ondition o) the stores or on the rates2 and o)

notiing ases in $hih the balanes2 are in e-ess o) re4uirements.

(e* Correctio&#,

Any errors that may be diso*ered in the Registers o) Reeipts and Issues or in the 'onthly Abstrats2

be)ore the aounts )or the month are losed2 may be set right by the Sub%di*isional O))ier. Suhorretions should be made neatly by soring out the inorret )igures or other entries and $riting the

orret ones abo*e them and they should be attested by dated initials.

Note.9Store*eeer '&d #ectio&'% officer# 'y #ii%'r%y correct t"eir re#ectie Re+i#ter# of Receit# '&d I##$e# /efore #$/itti&+ t"e to t"e #$/ dii#io&'% office.



'ista#es notied subse4uently should not be orreted e-ept in aordane $ith a )ormal trans)er entry2

or under instrutions reei*ed )rom the di*isional o))ie.

Erroneous entries notied in a 7al)%yearly ,alane Return2 $hih has not yet been submitted to the

di*isional o))ie2 may be orreted by the. Sub%di*isional O))ier2 only i) the orresponding entries in the

'onthly Abstrats onerned2 or in the pre*ious 7al)%yearly Return2 are orret or ha*e ,een duly set

right.

III/:V$&e A""o&nts/

($* P'yet for Stoc* receied.

,ills o) suppliers should2 be)ore payment2 be e-amined and dealt $ith in the manner presribed inparagraphs 5;6 and 535 to 55F.

Note.9Seci'% 'tte&tio& i# i&ited to t"e r$%e i& 'r'+r'" <<2 t"e o/ect of )"ic" i# to ree&t erro&eo$# or do$/%e c%'i# /ei&+ $t for)'rd #$cce##f$%%y. Store*eeer# '&d #ectio&'% officer# 'y, if de#ired, /e re7$ired to erify #$%ier# /i%%# /efore 'ye&t (ide 'r'+r'" 0> /$t t"e di#/$r#i&+ officer i# re#o&#i/%e t"'t &o 'ye&t i# 'de

$&%e## t"e rec'$tio&# referred to '/oe "'e /ee& o/#ered.(ash payment should not be made )or sto# reei*ed )rom other soures e-ept in aordane $ith the diretions

in (hapter F o) the Aount (ode2 Volume I. "hen under those rules payment )or supplies made by any

department is made in ash2 the laims o) suh department should be dealt $ith in the same $ay as those

o) suppliers. In other ases2 the neessary ad1ustment o) the ost2 through the remittane or other head

onerned2 should be made by the di*isional o))ie in aordane $ith the instrutions in (hapters VIII and

UVII2 a)ter obtaining a *eri)iation o) the laim2 $hih should not be erti)ied $ithout rossing o)) the

onneted measurement boo# entries $ith a suitable remar#.

(/ Recoerie# for #toc* i##$ed.

(i* Iss&e !$tes/

An Issue Rate is at signed to eah ne$ artile as it is brought on sto#. This rate is )i-ed on the priniple that the

ost to be harged to $or#s on $hih the materials are to be used should appro-imately e4ual the atual

ost o) the stores and that there may be no ultimate pro)it or loss in the sto# aounts. It should pro*ide2

beyond the original prie paid2 )or arriage 2 and other inidental harges2 i) any2 ac!a1 inurred on the

a4uisition o) stores. .

Note 0.9It i# &ot &ece##'ry t"'t t"e I##$e R'te for '& ite #"o$%d /e t"e #'e i& 'U #$/dii#io&#, /$t ' $&ifor r'te #"o$%d ordi&'ri%y /e re#cri/ed for '%% %oc'%itie# i& '#$/dii#io&.

Note <.9T"e I##$e R'te# #"o$%d /e )or*ed o$t to t"e &e're#t '&&', '# f'r '# o##i/%e.

Normally the issue rates $ill remain onstant throughout the hal)%year2 but as purhases are madeor ontrats )or the supply o) materials are entered into2 *ariations in ost should be$athed2 and i) these are appreiable2 Issue RatesH may2 and in important ases shall2 atone be raised or lo$ered2 as may be neessary. !urther2 $hen losing the 7al)%yearly Registered o) Sto# paragraph 35B/2 all rates must be re*ie$ed and re*ised i) neessary2 to bring them $ithin the mar#et rates.

I) the Issue Rate o) an artile o) sto# is appreiably less than the mar#et rate2 the )ollo$ingpreautions should be ta#en in addition to any restritions on sales or on issues outsidethe di*ision $hih the Di*isional O))ier may presribe >+

Issues to ontrators2 and sales shall be made at mar#et rates2 but see paragraphs 56C and



56B.

Issues to other di*isions and departments may be made at a rate higher than the Issue Rate.

(ii* Sto!$8e C4$!8es/

A storage rate is )i-ed annually )or eah Di*ision or sub%di*ision on the priniple that the total

estimated annual e-penditure see paragraph F ::// is2 as )ar as possible reo*ered )romthe issues li#ely to be made during the year. On the basis o) this rate storage harges arealulated2 simultaneously $ith the boo# *alue2 )or all issues made under paragraph 3;.

(iii* Mo-e of Re"ove!/

The Sub%di*isional O))ier is responsible that the *alue o) materials sold to muniipalities2 Loal!unds and the publi2 and o) issues made to ontrators )or pri*ate use2 is reo*ered in ashat the earliest opportunity.

Note.9A S'%e Acco$t i 4or 01 #"o$%d /e re'red i #$ort of eery

#$c" #'%e. All ad1ustments o) the *alue o) sto# issued e-ept on sale should be made by the Di*isional

O))ier as in the ase o) reeipts2 &#de paragraph 33. The Sub%di*isional O))ier2 is2ho$e*er2 responsible )or the learane )rom $or#s aounts2 o) all outstanding againstontrators on aount o) the reo*erable *alue o) materials issued to them by harge to$or#s.

The 3; per ent2 super*ision harge should be realied in addition to the *alue o) sto#inluding storage harges in all ases in $hih it is reo*erable under paragraph 35 o) the (entral &ubli "or#s Department (ode2 but the amounts reo*ered on this aountshould not be treated as reeipts on aount o) sto#2 but as re*enue reeipts2 or reeiptson apital aount2 as he ase may be.

(c !'%$'tio of $'tity Acco$t#.

"hen reei*ed in the di*isional o))ie2 the Abstrat o) Reeipts and Issues $ill be inomplete inrespet o) 3/ the *alues o) 4uantities sho$n as reei*ed and issued2 5/ the alulation o) the shortage harges on the issues and 6/ ash or ad1ustment harges on aount o) manu)ature operations2 storage and inidental harges2 suh as those )or arriage2loading and unloading o) sto# materials. They should no$ be ompleted in allthese respets.

Note 0.9T"e %o)er 'rt of e'c" A/#tr'ct #"o$%d fir#t /e t'*e $. I t"i# 'rt, 7$'titie# of t"e #eer'% 'rtic%e# receied or i##$ed i coectio

)it" e'c" tr'#'ctio "'e '%re'dy /ee etered #e'r'te%y i t"e co%$# roided for t"i# $ro#e= ide Note 0 /e%o) 'r'+r'" 000. T"e#e7$'titie# #"o$%d o) /e '%$ed /y recordi+ t"e 'o$t Of e'c" $#t /e%o) it, 'd t"e tot'% '%$e of e'c" tr'#'ctio #"o$%d /e #"o) i t"efir#t oey co%$ (t"ird co%$ of 4or 1 or #$/-co%$ 0 of t"e #ecod co%$ of 4or 0>, '# t"e c'#e 'y /e. I 4or 0>, #tor'+e c"'r+e##"o$%d /e c'%c$%'ted o t"e /oo* '%$e# ente!e- in s&%,"o&.n 2 $n- s4o)nin #$/-co%$& < '&d ' tot'% of t"e#e #"o$%d /e e&tered i& t"e %'#t #$/-co%$& of t"e #eco&d co%$& '+'i&#t e'c" tr'&#'ctio&. Tot'% #"o$%d t"e& /e #tr$c* i& t"e&e5t o&ey co%$&, :Tot'%:, #e'r'te%y for e'c" "e'd of 'cco$&t. T"e $er 'rt of t"e for #"o$%d /e '%$ed &e5t. T"e tot'% of t"e '%$e# e&tered '+'i&#t e'c"



'rtic%e i& t"e %o)er 'rt #"o$%d /e #"o)& i& t"e co%$& "e'ded :Ao$&t (#e'r'te%y , for e'c" 'rtic%e: '+'i&#t t"'t 'rtic%e, it /ei&+ #ee& f$rt"er, i& t"ec'#e of i##$e#, t"'t t"i# tot'% i# e7$'% to t"e r'te for t"e 'rtic%e $%ti%ied /y t"etot'% 7$'&tity. 4i&'%%y, t"e e&trie# i& t"e %'#t o&ey co%$& #"o$%d /e tot'%ed $,/ot" for e'c" #$/"e'd of Stoc* '&d for t"e )"o%e A/#tr'ct. I& 4or 0>, t"e tot'%

of t"e #$/-co%$& < of t"e #eco&d co%$& i& t"e %o)er 'rt #"o$%d /e #"o)&'+'i&#t t"e %i&e :Tot'%9Stor'+e: i& t"e Uer 'rt '&d +r'&d tot'% #tr$c* i& t"'t 'rt. T"e +r'&d tot'% #"o$%d '+ree )it" t"e tot'% of t"e #eco&d o&ey co%$&:Tot'%: i& t"e %o)er 'rt of t"e for. T"e c'#" '&d tr'&#fer e&try de/it# '&d credit# to #toc* (ide Note < /e%o) 'r'+r'" 000 #"o$%d /e '+reed )it" t"etr'&#'ctio&# ert'i&i&+ to Stoc* /ro$+"t to 'cco$&t i& t"e c'#" /oo* '&d t"etr'&#fer e&try /oo*, ide 'r'+r'" <<.

Note <.9Receit# #"o$%d /e '%$ed o& t"e /'#i# of t"e rice# 'id or 'y'/%e '# er /i%%# or ot"er c%'i#. E5tr' c"'r+e#, )"e& 'id or 'd$#ted, #"o$%d /e o#ted '# #e'r'te ite# )it"o$t 7$'&titie#.

Note 2.9I##$e# #"o$%d /e '%$ed 't t"e I##$e R'te# fi5ed for t"e $ro#e, ide 'r'+r'"# 00@ to 0<>.

Note .9A%% e&trie# 'de i& t"e dii#io&'% office #"o$%d /e i& red i&* todi#ti&+$i#" t"e fro t"o#e 'de i& t"e #$/ dii#io&'% office.

(arriage and other inidental harges should be debited to sto# only $hen they are inurredin onnetion $ith the general sto# re4uirements. See also paragraph 5;. Theseharges should be ad1usted against the partiular sub%head under $hih the item islassi)ied or the sub%head <Storage< o) the sto# aount aording as the hargesha*e been inurred be)ore or a)ter the a4uisition and deli*ery o) the stores at thegodo$n.

To lassi)y and ollet2 by ob1ets o) e-penditure2 the harges debited to Sto# )rom time totime2 the same proedure should be obser*ed as is adopted in respet o) e-penditureon $or#s2 that is2 $or#s abstrats and registers o) $or#s should be maintained2 Seealso paragraph :3.

IV/:H$f,e$! Re8iste! of Sto"@/

An aount should be maintained in the di*isional o))ie to reord2 month by month2 separately)or eah sub%di*ision2 the transations relating to eah item o) sto#. This aountshould be in !orm 35. 7al)%yearly Register o) Sto#2 $hih is in three parts>+

P$!t I/:The Register.

P$!t II/:The Summary.

P$!t III/:The Re*ie$.

&art I should2 as regards 4uantities2 be posted monthly )rom the sub%di*isional Abstrats!orms B and 3; and balaned hal)%yearly2 m the same manner as the sub di*isional7al)%Qearly ,alane Return @ see paragraph 33F. The only *alues to be posted shouldordinarily be the aggregate *alues o) the total reeipts and issues )or eah sub%head2as reorded in the upper part o) these Abstrats> but2 i) it is desired to maintain a *alueaount o) the reeipts2 issues or balanes o) any partiular items2 there is no ob1etionto *alues being reorded in red in#2 immediately belo$ the respeti*e 4uantities.

Note.9T"e Re+i#ter #"o$%d /e %'id /efore t"e Dii#io&'% Officer )it"i& ' )ee* 'fter t"e



#$/i##io& of t"e Mo&t"%y Acco$&t to t"e Acco$&t'&t 3e&er'%.

At the end o) the hal)%year2 the losing balanes o) 4uantities should be reoniled $ith those sho$n inthe 7al)%Qearly ,alane Returns reei*ed )rom Sub%di*isional O))iers2 &#de paragraph FB;2 Thelosing balanes o) the aggregate *alues o) sub%heads should also be stru#. Their reoniliation$ith the aounts $ill be e))eted through &art II2 &#de paragraph 36;.

The Register should then be losed2 the )ollo$ing instrutions being obser*ed in respet o) moneyolumns 5; to 5F >+

M'r*et R'te# (Co%$& =3*/:This olumn should be )illed up2 in respet o) eah item2 under theorders o) the Di*isional O))ier2 by a person other than a ministerial subordinate. It should be$ritten up at or about the lose o) the hal)%year2 but be)ore any entries are made in the olumn )or !uture Issue Rates.

C$rre&t I##$e R'te# (Co%$& =7*/:This olumn $ill ha*e been )illed up at the ommenement o) thehal)%year2 in respet o) items brought )or$ard )rom the pre*ious hal)%year2 and subse4uently2 )romtime to time2 in respet o) ne$ items and items the rates o) $hih are re*ised during the hal)%year.

!'%$e 't C$rret I##$e R'te# (Co%$ =2*/:This olumn should be $ritten up at the lose o) thehal)%year and should represent the *alue o) the losing balane at the Issue Rates urrent duringthe last month o) the hal)%year.

4$t$re I##$e R'te# (Co%$& ==*/:This should sho$ the rate )or issues during the )ollo$ing hal)%year $hih should be )i-ed2 separately )or eah item2 in aordane $ith the priniples laid do$n inparagraph 33C2 but should in no ase be in e-ess o) the mar#et rate. "hen opening the Register )or the )ollo$ing hal)%year2 the rates as sho$n in this olumn should be transribed into the olumn)or (urrent Issue Rates o) that register.

!'%$e 't 4$t$re I##$e R'te# (Co%$ =0*/:This olumn should sho$ against eah item the*alue o) the losing balane at the !uture Issue Rate. The entries in this olumn should be

totalled by sub%heads o) sto# )or eah sub%di*ision2 and to or )rom this total should beadded or deduted2 as the ase may be2 amounts $hih ha*e been debited to sto# inad*ane o) the atual reeipt o) stores and other debits or redits $hih are a$aiting ad1ust%ment under the sub%head onerned )or #no$n reasons to be reorded/. I) the resultant)igure does not agree $ith the orresponding boo# balane as brought out in olumn3B.(&#de paragraph 35C/ an ad1usting entry ('s or $#%s representing respeti*ely the de)iit or surplus due solely to the re*ision o) rates/ should be made and a )urther total stru# $hih shouldagree $ith the boo# balane.

&art II2 Summary2 is intended to ser*e t$o purposes>+3/ to pro*e the *alue balanes brought out inolumn 3B o) &art I (&#de paragraph 35C/2 and onse4uently the amounts o) the surpluses andde)iits re4uiring ad1ustment in onse4uene o) the re*ision o) rates2 and 5/ to abstrat the

*alue balanes2 so as to bring out2 by sub%heads o) sto#2 )or the entire di*ision2 the aggregateValue at (urrent Issue Rates side by side $ith the balanes as sho$n in the aounts.

"hen &art II is ompleted the Di*isional Aountant9 should $rite up his report in &art III and submit itto the Di*isional O))ier2 $ho $ill then re*ie$ the Register o) Sto# and reord his remar# andorders in &art III.

Note.9T"i# reie) #"o$%d /e directed to #ee #eci'%%y t"'t #tore# 're riced i& 'ccord'&ce )it" t"er$%e#, t"'t #toc*# 're t'*e& eriodic'%%y /y re#o&#i/%e officer#, '&d t"'t #toc*# of i&diid$'% ite#

're re+$%'ted o& ft co&#ider'tio& of 'ct$'% re7$iree&t# of t"e &e'r f$t$re '&d )it" d$e re+'rd to

t"e 'er'+e co&#$tio& of t"e '#t '&d to t"e re'i%i&+ 'r*et co&ditio&, T"e o/ect to #ec$re

i# t"'t t"e #toc* o& t"e re+i#ter #"'%% co&#i#t o&%y of efficie&t '&d &ece##'ry 'rtic%e# riced )it"i&



t"e r'te# 't )"ic" t"ey co$%d /e $rc"'#ed 't t"e tie.

It is optional $ith the loal Administration2 in onsultation $ith the Aountant General2 to presribe the maintenane o) yearly Registers o) Sto# and to permit that they may be losed and re*ie$ed annually. Important re*isions o) Issue Rates2 $hih may be neessitated by )lutuations o) ost2 should2 ho$e*er2 be made at one and notde)erred till the lose o) the year2 &#de paragraph 33B.

V/:Le-8e!#

The maintenane o) a ontinuous ledger )or eah artile o) Sto# is not neessary. It is permissible2 ho$e*er2 to useloose ard or lea) ledgers2 in suitable )orm2 inases2 e./. those o) eletrial stores2 $here the number o) artiles handled is large and )re4ueny o) transations renders it desirable to maintain2 in respet o) eahartile2 a day to day reord o) the 4uantities reei*ed and issued2 presenting the resultant balane a)ter eahtransation. "here this system is adopted the )ollo$ing instrutions should be obser*ed>+

The ard or lea) ledgers should be $ritten up in respet o) 4uantities only2 but2 i) *alues are entered therein )or anypurpose2 they $ill not be reognied )or purposes o) aounts.

They should not replae the Register o) Sto#2 !orm 352 but should2 on the other hand2 be reoniled there$ith at

on*enient inter*als.I) the maintenane o) the Registers o) Sto# Reeipts and Sto# Issues2 !orm C2 is

onsidered unneessary2 they may be dispensed $ith2 pro*ided that suitable arrangementsare made )or the Abstrats o) Sto# Reeipts and Sto# Issues2 !orms B and 3;2 to be$ritten up2 as transations ta#e plae2 either by a responsible o))iial or on the authority o) $ritten reports signed by suh an o))iial2 and supported by neessary *ouhers.2

The ledgers2 i) neessary2 may be #ept in a on*enient position in the store godo$n2 but theyshould be #ept lo#ed2 the #eys being in the ustody o) the person responsible )or ma#ing entries therein.

VI/:Sto"@,t$@in8

The results o) all *eri)iations o) sto# (&#de paragraph 363 o) the (entral &ubli "or#s Department(ode/ should be reported to the Di*isional O))ier )or orders2 but2 as soon as adisrepany is notied2 the boo# balane must be set right by the *eri)ying o))ier2treating a surplus as a Reeipt and a de)iit as an Issue2 $ith a suitable remar#.

The *alue o) stores )ound surplus should be redited at one as a re*enue reeipt or a reeipton apital aount2 as the ase may be.

The *alue o) a de)iit should2 ho$e*er2 not be debited to .)inal heads2 but #ept under <'isellaneous &. ". Ad*anes< pending reo*ery or ad1ustment under orders o)

ompetent authority. "hen the loss is delared to be irreo*erable and%its $rite%o)) ordered2 a trans)er entry should be prepared learing the head < 'isellaneous &. ". Ad*anes < by debit to%%%

the $or#s )or $hih the stores $ere espeially olleted2 i) the aounts thereo) are still open2or

the general head < Losses on Sto# < under one or more ma1or heads2 as may be deidedby ompetent authority2 on a onsideration o) the ob1ets )or $hih the stores $eresto#ed.

The rule in paragraph 363 o) the (entral &ubli "or#s Department (ode suggests that thesto#%ta#ing o) a sub%di*ision may go on gradually throughout the year. The sto#s o) an



artile in a subdi*ision may2 ho$e*er2 be sattered2 and it may .there)ore2 not be possible insuh a ase to test the aggregate boo# balane o) any artile )or the sub%di*ision2 by anatual *eri)iation o) all the sto#s o) it at the same time. "here suh onditions pre*ail2the )ollo$ing e-pedients may be adopted under the orders o) the loal Administration.

Setional o))iers may be re4uired to maintain 4uantity aounts o) reeipts2 issues and

balanes in a )orm similar to the 7al)%Qearly ,alane Return/ o) sto# materials in their harge. These aounts should be posted monthly )rom the Registers o) Sto# Reeiptsand Sto# Issues be)oreH the latter are submitted to the Sub%di*isional O))ier.

These aounts should be submitted to the sub%di*isional o))ie at the lose o) eah hal)%year )or reord a)ter reoniliation $ith the 7al)%Qearly ,alane Return o) the subdi*ision.



As )ar as possible2 the *arious sto#s2 in harge o) a setional o))ier2 o) eah artile2should be *eri)ied at or about the same time2 so that the di))erene bet$een thesetional boo# balane and the atual balane may at one be #no$n. This di))erene

should be ad1usted in the manner presribed in paragraph36F2 $ithout $aiting )or the results <o) *eri)iation o) sto#s in other setions.

Note 0.9Before t"e 'd$#tet of ' differece i# 'cceted fi'%%y /y t"eS$/dii#io'% Officer, "e #"o$%d te#t t"e correcte## of t"e #ectio'% officer# /oo* /'%'ce /y referece to t"e record# of "i# o) office.

Note <.9If t"e re%'5'tio referred to i 'r'+r'" 00> "'# /ee '$t"ori#ed /y t"e %oc'% Adii#tr'tio, t"e #ectio'% officer# #"o$%d /e re7$ired, 't t"etie of t"e #toc* t'*i+, to /ri+ to 'cco$t '%% i##$e# to )or*# 'de #icet"e c%o#i+ of t"e reio$# ot"# 'cco$t#.

The proedure o) *eri)iation outlined in the )oregoing paragraphs is suitable primarily )or

di*isions e-euting ordinary $or#s. In the ases o) speial stores depots or di*isionsor o) onstrution di*isions $here there may be large onentration o) stores2 their physial *eri)iation should be the duty o) the e-euti*e authorities2 and should beper)ormed by suh ageny and in suh detail as may be deided by the loal

Administration in onsultation $ith the Aountant General.

VII/:Re"tifi"$tion of A""o&nts/

(lerial errors in *alue aounts o) sto# should be dealt $ith generally under paragraphB@ see also paragraph 33:. (orretions o) errors diso*ered a)ter the aounts o) the month are losed2 should2 $hen permissible2 be made i/ by ma#ing entries o) *alue$ithout 4uantities/ in the Sto# aounts o) the urrent month $hen no hange is to be

made in the head o) aount a))eted2 and i)/ by preparing trans)er entries in other ases.

Other orretions in Sto# aounts may be neessary in the )ollo$ing ases >+

"hen 4uantities are )ound surplus or short2 either as the results o) sto#%ta#ing or other$ise &#de paragraphs 363 and 36; o) the (entral &ubli "or#s Department(ode.

"hen Issue Rates ha*e to be raised or lo$ered &#de paragraph 33B.

"hen stores o) any desription beome unser*ieable (&#de paragraph 35B o) the (entral&ubli "or#s Department (ode/ and ha*e2 there)ore2 to be remo*ed )rom sto#.

These orretions should be e))eted in the )ollo$ing manner >+,oth in 4uantity and *alue aounts2 all additions to 4uantities should be treated as

Reeipts and redutions there in as Issues2 a suitable remar# being made in theentries in !orms C2 B and 3;@ See also paragraph 36F and 36:. These entries mustbe made as soon as di))erenes in 4uantities ome to notie2 but in the ase o) materialsto be delared unser*ieable2 no ad1ustment should be made until reeipt o) orders o) ompetent authority2 $hih should be obtained on a Sur*ey Report in !orm 3C.

Alterations in rates made $hen losing the Register o) Sto# should be arried out asindiated in paragraph 35B d/. Those made on other oasions should be noted at one in&art T o) the Register o) Sto# by ma#ing a )resh entry $ith the month o) hange/ in



olumn 5;. The resultant reti)iation o) the *alue o) the sto# balanes should in all asesbe made only $hen the Register o) Sto# is losed2 &#de paragraph 35Be/. The ad1ustingentries re)erred to in that paragraph should2 ho$e*er2 be leared on reeipt o) orders o) ompetent authority2 this learane being e))eted by ma#ing suitable *alue entries2$ithout any 4uantities2 in the Abstrat o) Reeipts and Issues2 !orms B and 3;2 as the

ase may be2 the *alues being lassi)ied in aordane $ith the priniple enuniated inparagraph 36:.

No orretion $ill be made in the aounts in respet o) stores delared to be in e-ess o) re4uirements2 &#de paragraph 35 o) the (entral &ubli "or#s Department (ode. Suhstores $ill ontinue to be borne on the Sto# aount until trans)erred else$here or other$ise disposed o) in the ordinary ourse.

C.9Too%# 'd P%'t.

I/+ene!$/

The tools and plant o) a di*ision are o) t$o #inds >+

General or ordinary tools and plant2 #.e. those re4uired )or thegeneral use o) the di*ision.

Speial tools and plant2 #.e. those re4uired not )or general purposes2 but )or a spei)i $or#.

The ost o) the supply2 repairs and arriage o) artiles o) lass (a) is harged to theminor head Tools and &lant2< $hereas similar harges o) lass (b) are borne by the $or#onerned. In both ases2 the ost is harged in the aounts against santioned estimates2 inthe same $ay as e-penditure on $or#s2 though )or purposes o) santion it is treated ase-penditure on tools and plant.

Numerial aounts o) artiles o) both lasses should be #ept in aordane $ith the )ollo$ingrules2 a separate set o) aounts being maintained in eah sub%di*ision and one in the

di*isional o))ie e-ept $hen other$ise ordered by the loal Administration under Note3 belo$ paragraph 3:;.

Note.9T"e r$%e# re%'ti+ to $eric'% 'cco$t# of Too%# 'd P%'t '%y '%#o to ieri#"'/%e 'rtic%e#, e. +., tye)riter#, f$rit$re of re#t "o$#e#,etc., )"et"er re7$ired /y c"'r+e to "e'd# of 'cco$t ot"er t"' :Too%# 'd P%'t:, or receied free of co#t.

The aounts o) tolls and plant issued )or use by sub%ordinates o) the sub%di*ision2 or temporarilylent to ontrators2 as $ell as those o) artiles lent to loal bodies and others under ompetent authority2 should be speially re*ie$ed periodially2 and it should be seen thatthe artiles are returned $ithout unneessary delay and in good ondition.

Note.9T"i# 'r'+r'" '%#o '%ie# to too%# 'd %'t #et o$t for re'ir#.

II/:N&.e!i"$ A""o&nts/

($* Receit#.

All artiles reei*ed should be e-amined and ounted $hen deli*ery is ta#en2 and thetransation should be posted in the Aount o) Reeipts o) Tools and &lant2 !orm 36.Suh a#no$ledgment as may ha*e to be gi*en to the person2 )rom $hom the artiles arereei*ed2 an be signed only by the Di*isional or Sub%di*isional O))iers. Ana#no$ledgment should in*ariably be gi*en $hen artiles lent are reei*ed ba#.

Note 0.9T"e record of t"e det'i%ed 'cco$t #"o$%d, i t"e c'#e of



$rc"'#e# fro #$%ier#, /e *et i t"e Me'#$reet Boo* i t"e 'er re#cri/ed i 'r'+r'"# <>@ 'd <>1.

Note <.9T"e etrie# i 4or 02 i re#ect of t"e receit /'c* of 'rtic%e# %et or #et o$t (ide 'r'+r'" 0 #"o$%d /e 'de i red i*, )it" ' refereceto t"e ori+i'% etrie# 'd t"e Acco$t of I##$e# of Too%# 'd P%'t .

(%* I##$e#.

All transations o) issues inluding those o) artiles re)erred to in paragraph 3FF/ should beposted in the Aount o) Issues o) Tools and &lant2 !orm 3F. E-ept in the ase o) ashsales2 unstamped but dated a#no$ledgment must be obtained in support o) all issues2and in the ase o) tools2 et.2 lent to ontrators2 suh a#no$ledgments should )urther set )orth the *aluation o) the artiles lent2 as determined by the Subdi*isional O))ier. Seealso Note 3 belo$ paragraph 3;C.

Note.9Etrie# of 'rtic%e# referred to i 'r'+r'" 0 #"o$%d /e 'de i red i*.

("* Re+i#ter of Too%# 'd P%'t. A onsolidated aount o) the reeipts2 issues and balanes o tools and plant should be

maintained in the sub%di*isional o))ie in !orm 3:2 Register o) Tools and &lant. Thisaount should be )or the t$el*e months ending September2 that is2 it should embraetransations up to the date on $hih the aounts o) the sub%di*isional )or that month arelosed. It should be #ept in three parts >+

P$!t 2/:!or artiles in hand.

P$!t II/:!or artiles temporarily lent or sent outside paragraph 3FF.

P$!t 222/:!or shortages a$aiting ad1ustment.

In part I artiles should be grouped under the presribed sub%heads2 $hih are+3/Sienti)i instruments and dra$ing materials2 5/ &lant and mahinery2 6/ Tools2 F/ Na*igationplant2 :/ (amp e4uipage2 / Li*e sto#2 and / O))ie )urniture2 In &art II the entries shouldbe made in a separate setion )or eah ontrator or other person to $hom the artiles arelent or sent out )or repairs2 et. &art III is brought into use only i) any shortages ome tonotie2 and the instrutions relating to it are gi*en ire paragraph 3;.

&arts I and II o) the Register should be posted thus+

The Aounts o) Reeipts and Issues2 !orms 36 and 3F2 should9 )irst be totalled upmonthly $hen losing the aounts o) the month.

The total reeipts and issues o) eah artile thus arri*ed at should be posted in &art I o) the

Register2 !orm 3:2 in the olumns2 )or Reeipts and Issues respeti*ely.

Eah separate transation onneted $ith artiles lent or sent out (&#de paragraph 3FF/should )urther be posted in &art II in the setion reser*ed )or the ontrator or persononerned22 artiles lent2 et.2 being sho$n under < Debits< and those@ reei*ed ba#under < (redits <.

As soon as the transations )or the month o) September ha*e been posted2 the aount shouldbe losed and balaned2 and the losing balanes2 should be arried )or$ard to the ne-tyear9s return.

A similar register should also be maintained in the di*isional o))ie separately )or eah sub%



di*ision and2 at the end o) the year2 the losing balanes2 as per this register should bereoniled $ith those sho$n in the Subdi*isional register.

Note 0.9T"e %oc'% Adii#tr'tio 'y, i co#$%t'tio )it" t"e Acco$t't 3eer'%,. di#e#e )it" t"e 'ite'ce /y Dii#io'% Office# of t"e #e'r'tere+i#ter# re#cri/ed i. t"i# 'r'+r'" = roided t"'t #$it'/%e

'rr'+eet# 're 'de for c"ec* /y Dii#io'% Office# of t"e re+i#ter##$/itted to t"e /y t"e S$/dii#io#9#ee 'r'+r'" 1> (c.

Note <.9I t"e dii#io# i )"ic" t"e re+i#ter# of Too%# 'd P%'t 're '$dited %oc'%%y it i# $ece##'ry to oe e) re+i#ter# eery ye'r. T"e $#e of 4orNo. 0 (Ier )i%% reder it o##i/%e to *ee t"e #'e re+i#ter i $#e for t)o or t"ree ye'r#, or %o+er, t"$# o/i'ti+ t"e ece##ity for coyi+ t"e ite# ito 'e) re+i#ter eery ye'r. W"ere t"e re+i#ter#, 're '$dited cetr'%%y, t"eoei+ of e) re+i#ter# eery ye'r c'ot /e 'oided, '# t"e o%d re+i#ter#"'e to /e c%o#ed 'd #$/itted to t"e Acco$t't 3eer'%.

III/:P$.ent fo! S&ppies/

&ayment )or tools and plant reei*ed )rom suppliers and other soures should be madegenerally in the manner presribed )or sto# reeipts in paragraphs 33 and 33. ,ut$hen the 'athematial Instrument Department is unable to supply any instrumentsindented )or and arranges2 )or their purhase2 the supplier9s bill $ill2 i) that Departmentso desires2 he paid in ash or by a State ,an# dra)t.



IV/:Re"ove!ies/

(' 4or $#e of Too%# 'd P%'t.

The proedure to be obser*ed in harging the ost o) tools and plant in the aounts o) a di*ision and inma#ing ad1ustments on aount o) ost o) tools and plant used on $or#s e-euted on behal) o) other

di*isions2 departments2 et.2 and on ertain $or#s o) the di*ision itsel)2 is desribed in Appendi- :.

"hen tools and plant are lent to loal bodies2 ontrators or others2 &#de paragraph 3FF2 the hire and other

harges should be determined by loal rules and should be reo*ered regularly.

The $hole ost o) arriage o) all Go*ernment tents belonging to E-euti*e and Re*enueo))iers should be debited to <Tools and &lant<. I) they are used $holly or partly )or pri*ate purposes2 reo*eries $ill be in aordane $ith rules )ramed by the loal

Administration on this behal)2 and should be aounted )or in aordane $ith therules in Statement E o) Appendi- 5.

(/ 4or S'%e# 'd Tr'#fer#.The Subdi*isional O))ier is responsible that $hen tools and plant are disposed o) by sale or

other$ise2 $ith the santion o) ompetent authority2 the amount reo*erable )rom the partiesonerned is realised at the earliest opportunity. I) the amount is not reo*ered $ithin themonth in $hih the artiles are deli*ered2 it should be harged to 'isellaneous &. ".

Ad*anes as a sale transation2 by the issue o) a trans)er entry.

Note.9A S'%e-Acco$&t i& 4or 01 #"o$%d /e re'red i& #$ort of eery tr'&#- 'ctio&.

"hen tools and plant are trans)erred to other di*isions2 departments or Go*ernments2 the Subdi*isional

O))ier should note in !orm 3F in red in#2 1ust belo$ the entries o) 4uantities2 the *alues thereo) i)

reo*erable under the rules in (hapter UVII. The neessary ad1ustment $ill be e))eted by thedi*isional o))ie.

The )oregoing rules2 regarding the ad1ustment or trans)er o) the ost o)2 tools and plant apply e4ually to

speial tools and plant paragraph 3F5/ the ost o) $hih $as harged to a $or# or pro1et pro*ided

+

that the artiles are atually disposed o) by sale2 or trans)erred2 on a *aluation to another department or Go*ernment2

that $hen the artiles are trans)erred to another $or# or pro1et in the same di*ision2 or toanother di*ision o) Go*ernment2 they are atually re4uired )or immediate use on a $or#or pro1et $hih has already been santioned by ompetent authority2 and the trans)er

*alue has been determined by ompetent authority in aordane $ith suh rules asmay be presribed.

It is not permissible to $rite%ba# the ost o) speial tools and plant or antiipation o) thepossibility o) the artiles being utilised on another $or#s or pro1et at some distant date.

Note.9No 'rtic%e# c' /e reoed fro t"e $eric'% 'cco$t#, o t"e %e' t"'t t"e 'cco$t# of t"e )or* to )"ic" t"e co#t of t"e 'rtic%e# )'#de/ited "'e /ee c%o#ed $ti% t"ey 're 'ct$'%%y #o%d or tr'#ferred, or t"ey "'i+ /ecoe $#erice'/%e t"eir )rite-off i# #'ctioed.



V/:Ve!ifi"$tion

The rule in paragraph 36F2 regarding *eri)iation o) sto# applies also to *eri)iation o) toolsand plant2 $ith the e-eption that any artiles are )ound de)iient2 the note o) thede)iieny should be in red in# in the Aount o) Issues2 !orm 3F2 $ithout ma#ing anyentries in the 4uantity olumns2 so that the artiles may ontinue to be borne on the

aounts o) tools and plant2 until the loss is ad1usted by a reo*ery or a santioned $rite%o))2 see also paragraph 3;.

VI/:Re"tifi"$tion of A""o&nts/

(lerial errors in the numerial aounts should be dealt $ith in the manner presribed inparagraph 33: )or sto# aounts e-ept that no trans)er entries $ill be neessary.

Disrepanies in 4uantities and losses should be dealt $ith as under >+

"hen they are notied2 ation should be ta#en as indiated in paragraph 3:C2 losses beingtreated as de)iienies.

"hen $riting up the Register2 !orm 3:2 the de)iienies should be registered in &art III

under Debits < and their learane should be $athed. Artiles )ound surplus $ill betreated as reeipts in &art I2 and $ill2 there)ore2 re4uire no )urther ation.

I) the de)iienies are made good in #ind2 the reeipt or reo*ery should be sho$n in the Aount o) Reeipts2 !orm 362 $ithout ma#ing any entry in the 4uantity olumns2 and2$hen posting the Aount into the Register2 !orm 3:2 the artiles reei*ed shouldnot be entered in &art I2 but ta#en $ith a suitable remar#/ diret to &art III2 under <(redits <2 in learane o) the debit outstanding therein.

I) the de)iienies are made good by reo*ery o) ost or their $rite%o)) is santioned theartiles should he sho$n2 as issued2 in the Aount o) Issues2 !orm 3F2 $ith a suitableremar#2 and $hen this entry is transribed into the Register2 !orm 3:2 it should not

only be entered in &art I in the ordinary $ay2 but also entered $ith a suitable remar# in&art 3332 as in ase (c) thus learing the debit outstanding therein.

Note.9T"e '$t"ority to )rite-off #"o$%d /e o/t'ied o ' S$rey Reort i4or 0@.

D/:ROAD METAL

I/:&$ntit A""o&nts/

Supplies o) road metal should be measured and paid )or in the same $ay as supplies o) other materials )or $or#s2 &#de (hapter U. ,ut as metal is o)ten #ept in stores at the road%sidebe)ore being laid do$n2 a 4uantity aount o) it should be maintained in the sub di*isional

o))ie in !orm 32 Statement o) Reeipts2 Issues and ,alanes o) Road 'etal<. (opieson loose sheets being submitted monthly to the Di*isional O))ie $ithin a )ortnight o) thesubmission o) the monthly aounts.

Note 0.9T"e '$t"ority to )rite-off #"o$%d /e o/t'ied o ' S$rey Reort i4or 0@.

Note <.9T"i# #t'teet #"o$%d #"o), i%e /y i%e, t"e receit, di#o#'% 'd /'%'ce# of ro'd et'% of e'c" *id (#toe, *$*er, etc. T"e /'%'ce of et'% i e'c" i%e #"o$%d /e #"o), )"et"er t"ere 're 'y tr'#'ctio# o it d$ri+ t"e ot" or ot.

Note 2.9Se'r'te #t'teet# #"o$%d ordi'ri%y /e *et for et'% co%%ected for



'$'% re'ir#, for ree)'%# 'd for etty re'ir#.

In respet o) metal re4uired )or ne$ roads or )or rene$al purposes2 the maintenane o) this detailedaount sho$ing the reeipts2 issues and balanes2 mile by mile2 may be dispensed $ithby the Di*isional O))ier2 pro*ided+

that he should maintain in his o$n o))ie2 a register in a )orm similar to !orm 6: $ithout*alues/ sho$ing2 separately by eah road or setion o) a road2 the 4uantities o) metal o) eah desription paid )or2 month by month2 in onnetion $ith all estimates )or olletion2and

that2 $hene*er any e-euti*e o))ier or subordinate responsible )or any part o) the balane o) the metal is trans)erred2 the aounts pertaining thereto should be *eri)ied.

This *eri)iation should be generally on the lines presribed in paragraphs 5:52 e! se* theonsumption sine last *eri)iation being omputed on a onsideration o) the $or# o) onstrutionor rene$al atually done in onnetion $ith all estimates relating to the road or setion. !or thispurpose2 !orm 6 may be used $ith ad*antage.

II/:Re"tifi"$tion of A""o&nts/'etal )ound surplus2 as the result o) he# measurement (&#de paragraph 6 o) the (entral

&ubli "or#s Department (ode/ or other$ise22 should at one be brought on to the4uantity aounts. De)iits should22 ho$e*er2 not be remo*ed )rom the 4uantity aountsuntil reo*ery o) their *alue or reeipt o) santion to $rite%o))@ but a red in# remar#should be reorded at one and arried )or$ard2 )rom month to month2 until thedisrepany is set right.

III/:S"4e-&e of R$tes/

A rate%boo# or Shedule o) Rates sho$ing the lo$est rate at $hih metal an be supplied to9 theroad%side throughout the di*ision2 should be #ept in the di*isional o))ie in !orm 32

$ith suh modi)iations as maybe onsidered neessary to suit loal onditions. Therates should be re*ised2 )rom time to time2 as old 4uarries are e-hausted or ne$ onesopened2 or as other irumstanes a))et the rates. See also paragraph 5B.

IV/:C4$!8es fo! &$!!ies/

"hen land is a4uired )or e-trating road metal primarily intended )or+

the maintenane o) an e-isting road2 or

the onstrution o) a ne$ road or the raising in lass o) an e-isting road2

the )ollo$ing priniples o) aounting should be )ollo$ed in ad1usting the hargesonneted $ith the land and 4uarries+

"hen the harges do not e-eed Rs. 32;;;2 the amount should be debited diret to<Repairs< or to <Original "or#s<2 aording as the 4uarry is intended to ser*e thepurposes spei)ied in lause i/ or ii/ abo*e.

"hen the harges e-eed Rs. 32;;; and the road metal is re4uired to maintain an e-istingroad or roads )or a series o) years2 the total initial outlay should be debited to thesub%head < Land2 ilns2 et.< o) the Sto# Aount2 and this sub%head should begradually relie*ed2 by debit to the olletion estimates o) eah year2 in the manner presribed in paragraph 66: )or similar harges onneted $ith manu)atureoperations.



"hen the harges e-eed Rs. 3.;;; and the road metal is re4uired )or the purposespei)ied in lause 7/ abo*e2 the Di*isional O))ier should harge diret to theoriginal $or# onerned suh portion o) the ost as is proper. The balane2 i) any2should be debited to the sub%head < Land and ilns2 et.< o) the Sto# Aount2 andthis sub%head should e*entually be leared by debit to <Repairs< in the manner

presribed in paragraph 66: /.E/:MATERIALS CHARED TO >ORKS/

The aount proedure relating to materials obtained speially )or a $or# is desribed in(hapter U. Speial tools and plant harged to $or#s do not )all under the ategory o) materials harged to $or#s <2 &#de paragraphs 3F5 and 3F6.

CHAPTER VIII/:TRANSFER ENTRIES/

Trans)er entries2 that is2 entries intended to trans)er an item o) reeipt or harge )rom theaount o) a $or# in progress or o) a regular head o) aount to the aount o) another $or# or head2 are neessary+

In order to orret an error o) lassi)iation in the original aounts @Note.9Soetie# it i# ore coeiet to c%'##ify ite# ert'ii+ to#eer'% /e'd# (or )or*#, $der ' #i+%e /e'd i t"e fir#t i#t'ce t"' toc%'##ify t"e $der e'c" fro t"e /e+ii+. 4or e5'%e, )"e ' oit )or* i )"ic" #eer'% 'rtie# 're itere#ted i# $dert'*e, t"e idiid$'% tr'#'ctio# re%'ti+ to it 're t'*e to t"e 'cco$t of ' #i+%e 'rty i t"efir#t i#t'ce, ' 'd /efore c%o#i+ t"e 'cco$t# of ' ot", t"e ece##'ry di#tri/$tio oer 'i% t"e 'cco$t# i# effected /y tr'#fer etry.

In order to ad1ust2 by debit or redit to the proper head o) aount or $or#/2 an itemoutstanding in a suspense aount or under a debt head2

In order to bring to aount ertain lasses o) transations $hih do not pass throughthe ash or sto# aount2 e./.—

!or redit to < &urhases < or < London Stores <2 as the ase may be2 on aount o)materials reei*ed )or $or#s )rom soures other than sto#2 &#de paragraphs 5F5 and5F @

!or redit to <&. ". Dsposits< on aount o) balanes due to ontrators on losedaounts2 &#de paragraph 5 @

!or redit to Re*enue heads on aount o) re*enue not reo*ered in ash @

!or original debits or redits to Remittane heads bead on transations not appearing in

ash or sto# aounts2 e./. trans)er o) tolls and plant to another di*ision2department or Go*ernment $hen the *alue is reo*erable )rom them @

!or original debits or redits to Remittane heads based on transations not appearing inash or sto# aounts2 e./. trans)er o) tools and plant to another di*ision2department or Go*ernment $hen the *alue is reo*erable )rom them @

!or redit to the heads onerned o) the se*eral perentages le*iable under the rules2e./. those on aount o) super*ision $hen not reo*ered in ash/2 establishment2tools and plant and $or#shop harges2 &#de paragraph 35. o) the (entral &ubli"or#s Department (ode and Appendi- : and paragraph 6CF o) this (ode @

In order to respond to a remittane transation ad*ised by the Aountant General or diret



by the di*ision or department onerned2 i) the orresponding debit or redit to theremittane head has not already appeared in the aounts @

In order to relie*e the aount o) a $or# in progress o)+

items $hih ha*e eased to be debitable to the estimate )or the $or#2 and

suspense harges $hih an no longer be #ept $ithin the aounts o) the $or# (&#deparagraph 5;/. Suh trans)er entries are neessary either $hen the aounts o) any on%trator or o) the $or# itsel) are to be losed2 or $hen any reo*eries other$ise thanin ash/ ha*e beome due2 e./. by the trans)er o) stores to any other $or# or aount.

!or e*ery trans)er entry there must either be an authority in !orm :62 Trans)er Entry Order2 or anorder reorded on another doument (e./. Sur*ey Report2 !orm 3C. and !inal ,ill o) aontrator9s losed aount plaed under &ubli "or#s Deposits/ $hih sets )orth all theneessary partiulars@ see also paragraph :35.

Note 0.9I c'#e# i )"ic" t"e Tr'#fer Etry Order i# ot re7$ired to /e#$/itted 0 to t"e Acco$t't 3eer'% )it" t"e Mot"%y Acco$t, ide

'r'+r'" <, t"e ece##'ry order, if ot iiti'ted /y ' S$/dii#io# Officer,'y /e #i+ified /y t"e Dii#io'% Officer# iiti'%# '+'i#t t"e etry i t"eTr'#fer Etry Boo* ('r'+r'" 06<.

Note <.9A #i+%e tr'#fer etry 'y coer ' $/er of 'd$#tet# 'd correctio#, roided t"'t '%% t"e ece##'ry 'rtic$%'r# 're #et fort" i re#ect of e'c".

A Trans)er Entry Order may be initiated by the Sub%di*isional O))ier2 and should be so initiatedby him in all ases )alling $ithin lauses2 a/2 (b) (c) and (e) o) paragraph 3 $hih ome$ithin his ognisane.

The Di*isional O))ier should see that no trans)er entry is made in the aounts unless admissible

under the rules2 that a trans)er entry is made as soon as it beomes neessary2 and thatTrans)er Entry Orders in respet o) transations )alling under lauses (a) (b) and / o) paragraph 32 proposed by Subdi*isional O))iers2 are ountersigned by himsel) in to#eno) aeptane.

Note.9Tr'#fer etrie# #"o$%d receie t"e #eci'% 'ttetio of Dii#io'% Officer# #o t"'t "'/it$'% error# 'd i#c%'##ific'tio# i t"e 'cco$t# of #$/ordi'te officer# 'y ot re'i $oticed.

All Trans)er Entry Orders should set )orth suh e-planation o) the orretion or ad1ustmentproposed to be made as $ould establish learly the orretness and neessity o) the entry.

Note.9I c'#e# of correctio# io%i+ ' red$ctio i t"e c"'r+e# '+'i#t t"e

e#ti'te of ' )or*, it i# e##eti'% ot o%y t"'t f$%% 'rtic$%'r# of t"e o$c"er#'d 'cco$t# i )"ic" t"e erroeo$# c"'r+e# ori+i'%%y 'e'red 're#ecified, /$t '%#o t"'t t"e circ$#t'ce# i )"ic" t"e c"'r+e# )ere'%%oc'ted )ro+%y $der t"e e#ti'te for t"e )or* 're #et fort" c%e'r%y. It i#ot #$fficiet to #t'te t"'t t"e c"'r+e# )ere erroeo$#%y c%'##ified reio$#%y.

All trans)er entries ordered to be made should be registered in the Trans)er Entry ,oo#2 !orm:F2 maintained in the di*isional o))ie. Entries should be grouped separately )or eah monthin the aounts o) $hih they are to be inorporated. ,e)ore the boo# is losed monthly theDi*isional Aountant should see that no ad1ustments $hih are re4uired to be madeunder any rule or order are omitted.



No trans)er should be made )rom one sub%head to another in the aounts o) a $or# e-ept onthe authority o) a )ormal Trans)er Entry Order prepared in aordane $ith the proedurepresribed in this hapter and appro*ed by the Di*isional O))ier. The order should be )iled$ith the "or#s Abstrat )or the month in $hih the trans)er is e))eted and it should not beentered in the Trans)er Entry ,oo#.



CHAPTER I?/:REVEN+E RECEIPTS

A/:ENERAL

&ubli "or#s re*enue is assessed and realised in aordane $ith rules and orders made by or under the authority o) Go*ernment. "hen olleted2 it should be brought to aount inaordane $ith the lassi)iation presribed in Appendi- 5.

(onsistently $ith the pro*isions o) the rules in this hapter2 the detailed rules o) aount proedurerelating to re*enue reeipts are presribed loally by the authorities o) the &ubli "or#sDepartment2 See also paragraphs 63. 6C and FB o) the (entral &ubli "or#s Department(ode.

Distintion must be made bet$een reeipts $hih are )inally reditable to Go*ernment asre*enue o) the Department2 and transations $hih represent merely suh ash or other *alue reei*ed as has either to be e*entually repaid or to be utilised to meet the ost o) some ser*ie to be rendered or already rendered2 or to be ta#en in redution o)

e-penditure pre*iously inurred. Reeipts o) the latter lass are reditable to the debt2deposit2 remittane or e-penditure head onerned and are not sub1et to the rules o) thishapter@ see also Statement E o) Appendi- 5.

Note 0.94or 'rori'tio of $c%'ied /'%'ce# %yi+ i t"e Deo#it 'cco$t#, #ee 'r'+r'" 211.

Note <.9De%eted.

Note 2.9Receit# i coectio )it" Di#trict 4$d Wor*# )"ic" 'rere'%i#ed /y $/%ic Officer# 're credit'/%e to t"e "e'd :Deo#it# of Loc'% 4$d#9Di#trict 4$d#:

It is not permissible to ta#e redit )or re*enue to the head onerned until it is realised2 butDi*isional O))iers are responsible that demands are made as re*enue )alls due2 thatsteps are ta#en $ith a *ie$ to e))et prompt realiation o) all re*enue2 regular or oasional2and that proper reords are #ept to sho$2 in respet o) all items o) re*enue2 reurring or non%reurring2 the assessments made the progress o) reo*ery and the outstanding debtsdue to Go*ernment.

Note 0.9T"e o/ect of t"i# r$%e i# t"'t '%% c%'##e# of ree$e, )"et"er'ccr$i+ fro roerty of 'y *id, fro %e'#e# of ri+"t# 'd coce##io#(e.+., ri+"t# for fi#"i+, +r'Ji+, etc., 'd $#e of )'ter-o)er, or fro 'yot"er #o$rce 're roer%y )'tc"ed.

Note <.9A# ' e5cetio to t"e +eer'% r$%e, t"e fo%%o)i+ 'y /e credited '#ree$e (/efore re'%i#'tio9

#$eri#io c"'r+e# o #'%e# of #toc* o credit,

#'%e roceed# of .#$c" 'rtic%e# of too%# 'd %'t '# 're credit'/%e to t"e ior "e'd :Recoerie# of e5edit$re: /y de/it to Mi#ce%%'eo$# P. W. Ad- 'ce#, ide 'r'+r'" 0.

The reo*ery o) all debts due to Go*ernment should reei*e the speial attention o) theDi*isional O))ier and no debt should be remitted or 9$ritten o)) e-ept under the orders o)ompetent authority.



B/:IRRIATION REVEN+E COLLECTED THRO+H DISTRICT AND REVEN+E

A+THORITIES

"hen re*enue )rom Irrigation2 et.2 $or#s under the administration o) the &ubli "or#sDepartment is realised through Distrit and Re*enue Authorities2 the proedure desribed

belo$ should be obser*ed >+The olletions made by the Distrit and Re*enue Authorities are paid diret into treasuries.

They are brought to aount to redit o) the re*enue heads onerned in the Aountant General9s o))ie $ithout being passed on to the Di*isional O))ier )or ad1ustment.

The Di*isional O))ier reei*es )rom the (olletor a monthly statement o) the amountsrealised2 to enable him to $ath the progress o) reo*ery against demands or assessments.

The Di*isional O))ier should submit to the Aountant General a hal)%yearly statementsho$ing2 separately )or eah (i*il distrit2 the monthly realisations2 as ompared $ith the

assessments2 in respet o) eah anal or other $or#.The Aountant General $ill maintain a register sho$ing2 separately )or eah anal or other

$or#2 the monthly realiations pertaining to the di))erent di*isions.

The Aountant General $ill bring to the notie o) the appropriate authority o) the Departmentany mar#ed shortoming o) re*enue realisations2 as ompared $ith the budget estimateand the assessment o) the year2 but this $ill not relie*e the authorities o) the &ubli "or#sDepartment o) their responsibilities as presribed in the loal rules re)erred to inparagraph 3:.

C/:RENTS OF B+ILDINS AND LANDS/

I/:De.$n-s $n- Re"ove!ies

(' 4ro Pri'te er#o#.

"hen a publi building2 land or other property is let to a person not in the ser*ie o) Go*ernment2the )ull assessed rent must be reo*ered in ad*ane.

(%* 4ro 3oeret Ser't# 'd e#ioer#.

The reo*ery o) rents )rom Go*ernment ser*ants oupying rentable buildings in harge o) theDepartment may be made either in (ash or by dedution )rom their pay bills through theTreasury O))ier or other disbursing o))ier onerned2 as may be direted by the loal

Administration.

Note 0.9Ao$t# d$e o 'cco$t of t"e "ire of 3oeret f$rit$re 'd o'cco$t of t"e '%$e of 'rtic%e# of f$rit$re 'd ot"er 3oeret roerty %o#t or d''+ed /y ' 3oeret #er't '# )e%% '# 'y ot"er d$e# for )"ic" ' 3oeret #er't 'y /e-%i'/%e to 3oeret i re#ect of t"ere#idece '%%otted to "i 'y '%#o /e recoered eit"er i c'#" or /y ded$ctio fro 'y /i%%# i 'ccord'ce )it" t"e r$%e i t"i# 'r'+r'".

Note <.9T"e #y#te of direct recoery i c'#" fro e%oyee# of ot"erdii#io# 'd de'rtet# i# ordi'ri%y ot #$it'/%e )"e t"e retrecoer'/%e i# deedet $o t"e-r'te of 'y of t"e occ$'t.

"here rent is reo*erable in ash2 a bill in suitable )orm should be sent to the tenant on or



be)ore the last day o) eah month. The tenant should be re4uired to pay in the rentbe)ore the e-piry o) the )ollo$ing> month.

"hen reo*eries o) rent are to be e))eted through a Treasury O))ier or other disbursingo))ier2 a demand in !orm FC2 Statement o) Rents reo*erable in ash or bydedution )rom &ay ,ills2 should be sent in dupliate2 be)ore the lose or eah month2

to that o))ier $ho $ill ma#e the%neessary reo*eries and return one opy o) thestatement duly ompleted. In the ase o) rents reo*erable )rom non%gaettedGo*ernment ser*ants2 $hose pay is dra$n by the heads o) their o))ies on aonsolidated bill ashed at a treasury2 a demand in !orm FC may be sent to thedra$ing o))iers and not to the treasury o))ier.

Note 0.9I c'#e# of c'#" recoery fro 3oeret #er't#, t"e Dii#io'% Office #"o$%d o/t'i fro t"e di#/$r#i+ officer# ' certified #t'teet i 4or@.

Note <.9I 4or @ )i%% '%#o /e ic%$ded 'y 'o$t# d$e o 'cco$t of t"e"ire-of 3oeret f$rit$re, t"e '%$e of 'rtic%e# of f$rit$re 'd ot"er

3oeret roerty %o#t or d''+ed /y ' 3oeret #er't '# )e%% '#'y ot"er d$e# for )"ic" ' 3oeret #er't 'y /e %i'/%e to 3oeret i re#ect of t"e re#idece '%%otted to "i, ide Note 0 /e%o) 'r'+r'" 0@>.

Note 2.9A #e'r'te 4or @ #"o$%d /e re'red i re#ect of e'c" te't )"o i# '-, +'Jetted 3oeret #er't 'd )"o dr')# "i# 'y direct frot"e tre'#$ry. 4or o-+'Jetted 3oeret #er't# t"ere #"o$%d /e ' #i+%eco#o%id'ted for for e'c" c%'## or e#t'/%i#"et )"o#e 'y i# dr') i '#e'r'te /i%%. P'rtic$%'r i re+'rd to t"i# #"o$%d /e o/t'ied /y t"e Dii#io'% Office fro t"e dr')i+ officer#.

Note .9I t"e c'#e of +'Jetted 3oeret #er't# 4or @ )i%% /e fi%%ed $

fro, t"e ifor'tio .cot'ied i t"e 'y #%i receied fro t"e Acco$t't 3eer'% $der 'r'+r'" ?0 of t"e A$dit M'$'%. W"e 'te't +oe# ito occ$'tio of ' re#idece t"e Dii#io'% Officer )i%% iti'tet"e f'ct to t"e Acco$t't 3eer'% 'd c'%% for ' 'y #%i. I t"e c'#e of o- +'Jetted 3oeret #er't# 4or @ )i%% /e re'red o t"e /'#i# of ifor'tio to /e o/t'ied fro dr')i+ officer#. If 'y c"'+e of eo%$et# i# oted /y t"e Tre'#$ry Officer i t"e co%eted coy of 4or@ ret$red /y "i, t"e #t'teet of ret# for t"e e5t ot" )i%% /e re'red fro t"e ifor'tio #o f$ri#"ed. Proi#io )i%% '%#o /e 'de i t"e#t'teet, )"ere ece##'ry, for t"e recoery of 'dditio'% ret d$e eit"er /ec'$#e t"e f$%% 'o$t "'# ot /ee co%%ected or /ec'$#e 'rre'r# of

eo%$et# "'e /ee 'id to ' 3oeret #er't.Note .9Tre'#$ry Officer# 'd ot"er di#/$r#i+ officer# .'re re7$ired torecoer t"e 'o$t# #ecified /y t"e Dii#io'% Officer, )it"o$t rior referece to t"e te't#, 'd to ote o t"e #t'teet of ret# t"e

'rtic$%'r# of eo%$et#, 'd of c"'+e# t"erei, i re#ect of 3oeret #er't# )"o#e ret i# %iited to ' ercet'+e of #$c"eo%$et#.

Note ?.9If t"e ret recoer'/%e fro ' 3oeret #er't i# %iited to 'cert'i ercet'+e of "i# eo%$et#, 'd #$c" eo%$et# 're c"'+ed retro#ectie%y, t"e r'te 't )"ic" ret i# recoered #"o$%d '%#o /e c"'+ed



retro#ectie%y.

Note 6.9If ' Dii#io'% Acco$t't /ecoe# ')'re t"'t t"e eo%$et# of '3oeret #er't "'e /ee c"'+ed i re#ect of ' eriod d$ri+ )"ic" "eocc$ied ' 3oeret re#idece 't #oe ot"er #t'tio or #t'tio#, "e#"o$%d #ee t"'t t"e iti'tio of t"e c"'+e of eo%$et# i# +ie to t"e

Dii#io'% Officer# of t"e #t'tio# cocered to e'/%e t"e to recoer t"e'rre'r# of ret )"ere ece##'ry.

Amounts reo*ered by dedution )rom pay bill ashed at treasuries2 subordinate to the same Aountant General as the Di*isional O))ier2 $ill not be passed on to the latter )or ad1ustment in his aounts2 as the Aountant General $ill redit the re*enue heads andanals2 et./ onerned2 diret in his o$n boo#s. The Di*isional O))ier should2 ho$e*er2redit the .aounts o) the tenants in the Register o) Rents o) ,uildings and Lands2 !ormFB paragraph 3BF/2 $ith the reo*eries as erti)ied by the Treasury2 Disbursing or Dra$ingO))ier onerned.

Note.9T"e Acco$t't 3eer'% )i%% for)'rd to t"e Dii#io'% Office for

erific'tio t"e #t'teet# i 4or @, receied d$ri+ t"e ot" i "i# office)it" t"e 'cco$t# of te ercet, of t"e tre'#$rie# #e%ected /y "i. T"eDii#io'% Acco$t't #"o$%d co're t"e#e #t'teet# )it" t"ecorre#odi+ etrie# i t"e Re+i#ter of Ret# of B$i%di+# 'd .L'd#(4or 1, #ee t"'t o #t'teet ert'ii+ to t"'t tre'#$ry "'# /ee oitted to /e #et /y t"e Acco$t't 3eer'%, 'd t'*e #te# to rei#e t"e'##e##et of ret# of 3oeret #er't# )"o#e r'te# of eo%$et#"'e /ee '%tered /y t"e Acco$t't 3e&er'%.

Reo*eries made by other Treasury O))iers and disbursing o))iers should be redited to theaounts o) tenants in the Register o) .Rents o) ,uildings and Lands2 !orm FB2 and ad1usted inthe di*isional aounts by debit to the remittane head onerned2 on the authority o) the

erti)ied statements reei*ed ba# )rom them2 $ithout $aiting )or the intimation o) theorresponding redit )rom the Aountant General9s o))ie2 &#de Note belo$ paragraph .F6C.

Note.9St'teet# receied fro di#/$r#i+ officer# 'd #$/itted to t"e Acco$t't 3eer'% '%o+ )it" t"e dii#io'% 'cco$t# )i%% /e #et eriodic'%%y to t"e Acco$ti+ Officer# of t"e circ%e# cocered for erific'tio, 'd t"e roced$re idic'ted i t"e Note /e%o) 'r'+r'" 0@2 )i%% t"e /e fo%%o)ed i re#ect of t"e erified #t'teet#.

A tenant $ho is in reeipt o) a pension )rom Go*ernment should be treated as a pri*ate indi*idual )or thepurpose o) these rules. ,ut i) he desires to ma#e payments by dedutions )rom his pension2reo*eries )rom him may be made through the Treasury O))ier or other disbursing o))ier

onerned2 on the pensioner9s )urnishing the Di*isional O))ier $ith a $ritten re4uest authorisingsuh dedution. This authority should be transmitted to the Treasury or disbursing o))ier $ith the)irst demand.

In the ase o) *aation o) 4uarters by a Go*ernment ser*ant .be)ore the last day o) a month2 o$ing to hisdeparture on trans)er2 lea*e or retirement2 the demand )or the rent )or the bro#en period should bemade .at one2 so that the amount due may be reo*ered be)ore his departure.

&ending order on a representation against the Di*isional O))ier9s .assessment2 the amount assessedmust be paid by tenants on demand. Should 2the representation pro*e suess)ul2 the e-essamount harged should be .ad1usted as soon as orders are issued2 by a redution in theassessment o) a .subse4uent month2 or2 i) this is not pratiable or on*enient2 by an atual



repayment.

D/:REF+NDS AND REMISSIONS

Remissions o) irrigation re*enue allo$ed be)ore olletion should be treated as redutions o)

demands. (ash repayments o) re*enue atually olleted and brought to aount under <UUUIU+(i*il "or#s < or Irrigation heads should be aounted )or under the minor headDedut Re )unds < o) the Re*enue head onerned. All other re)unds o) re*enue2 suh as2re)unds o) rent ad1usted by short assessment or short realiation in a subse4uent month2and repayments o) < Reeipts and Reo*eries on (apital9 Aount< Appendi- 5/ shouldbe ta#en in redution o) the reeipts under the heads onerned.

,e)ore a remission or re)und o) any #ind2 other$ise in order2 is allo$ed2 the original demand or realiation2 as the ase may be2 should be%traed and a re)erene to the remission or repayment should be so reorded against the original entry in the ash boo# and other aounts as to ma#e the%entertainment o) a double or erroneous laim impossible. Aerti)iate%o) suh a note ha*ing been made should be gi*en in all *ouhers )or re)unds. Anya#no$ledgment pre*iously granted should be ta#en ba# i) possible%and destroyed2 a noteo) the repayment being2 in any ase2 reorded on the> ounter)oil o) the reeipt.

E/:ACCO+NTS PROCED+RE/

I/:Re8iste!s of Reven&e/

Sa*e as pro*ided in paragraph 3B62 all re*enue reeipts o) the%di*ision should be lassi)ied andabstrated in a Register o) Re*enue2 !orm F2 maintained in the di*isional o))ie. Thereeipts relating to eah pro1et2 )or $hih a separate apital aount is #ept2 shouldbe registered separately2 and all the other reeipts pertaining to a ma1or head should beboo#ed olleti*ely.

In this register a olumn is opened )or eah minor 7ead o) re*enue and detailed headssubordinate to it/ other than 4+edc!—Re)unds<2 )or $hih a single dedution is made)rom the total re*enue o) the month2 the details o) the amounts ma#ing up the )igure to bededuted being reorded in a separate Register o) Re)unds o) Re*enue2 $hih should alsobe in !orm F.

Note.94or 'cco$&t# roced$re i& re#ect of ref$&d# of re&t# re'%i#ed, #ee Note /e%o) 'r'+r'" 01?.

All reeipts )alling under the minor head Reeipts and Reo*eries on (apital Aount< should alsobe abstrated in !orm F2 separately )or eah ma1or head o) e-penditure2 a separateaount being #ept )or eah pro1et the e-penditure $hereon is boo#ed separately.

Reeipts )alling under the minor head Reo*eries o) E-penditure < $ill appear in theRegister o) Re*enue )or the ma1or head onerned under three distint reo*eries heads2namely 3/ Establishment reo*eries2 5/ Tools and &lant reo*eries and 6/ Other reo*eries.

In respet o) rent reeipts o) the buildings and speial ser*ies )or $hih a subsidiary aount is #eptin !orm FB (see paragraphs 3BF and 3B/2 it is not neessary to ma#e entries in detail in anyo) the registers in !orm F. The monthly totals only e-luding the amounts realied byTreasury O))iers under the same aount irle/2 )or eah lass o) the rents2 )or $hihseparate detailed heads ha*e been opened under .the minor head <Rents<2 should betrans)erred )rom !orm FBXto !orm F.

II/:Re8iste! of Rents/



A register in !orm FB Register o) Rents o) ,uildings and LandsY should be maintained in the Di*isionalO))ie to sho$ the monthly assessments2 realisations and balanes o) rents2 o) all residentialbuildings inluding> o))ie buildings used as residenes/ and o) suh other buildings2 lands2 et.2as may be a*ailable )or being let. No building other than those )alling2 $ithin the ategoriesspei)ied in lauses 3/ and 5/ o) rule 5 o) Appendi- 5. to the Aount (ode2 Volume IV2 e-trated

belo$2 or site should be e-luded2 )rom this register on the plea that it is intended to be oupiedrent%)ree or is not li#ely to be rented2 but all suh buildings may be grouped separately.

residenes )or use o) the Go*ernor General or the head o) a loal Administration @ . %

buildings $hih are situated $ithin the preints o) 1ails2 hospitals2 polie lines2 tehsils2eduational institutions2 pro*ided that they are allotted )ree under the orders o) Go*ernment to Go*ernment ser*ants $ho are re4uired to oupy partiular houses in.order to ensure the proper per)ormane o) their duties.<

Note 0.9Pri'te /$i%di+# )"ic" "'e /ee "ired for $#e '# re#idece# or 're$#ed '#-#$c", )"o%%y or i 'rt, #"o$%d /e ic%$ded i t"i# re+i#ter.

Note <.9Ret-free 7$'rter# for C%'## I! #er't# eed ot /e etered i t"i#- re+i#ter e5cet )"e '%%otted to er#o# fro )"o ret i# recoer'/%e. Nor eed re#t-"o$#e# 'd. ot"er tr'e%er# /$+'%o)# /e etered '%t"o$+" ret receit# fro t"e 're '%#o tre'ted '#-ret# of. /$i%di+# )"ic" 're re7$ired to /e /oo*ed $der t"e ior "e'd :Ret#:.

The entries relating to the assessment o) rent should be made month%by month2 and )or thispurpose arrangements should be made to%obtain timely intimation $ith )ull partiulars/ o) allhanges o) tenany )rom the subordinates in harge o) the properties.

Note.9If 'y roerty i# occ$ied free of ret, or if t"e r'te for 'y ot"#'##e##et i# eit"er t"e #t'd'rd r'te or t"e te er cet, of t"eocc$'t# eo%$et#, '= #$it'/%e re'r* (7$oti+ '$t"ority #"o$%d /e

'de '+'i#t t"e etry re%'ti+ to it. If ' 3oeret #er't i# ot etit%ed to /$t i# 'ct$'%%y '%%o)ed t"e /eefit of t"e 0> er cet, coce##ioreco+iJed /y 4$d'et'% R$%e -A-I!(? or -B-I!(? '-referece to t"e#ecific order# of 3oeret '%%o)i+ it #"o$%d /e recorded i t"e re'r*#co%$ of t"e Re+i#ter of Ret#.

The total realiations o) eah month should be abstrated at the )oot o) the register2 so as tosho$ separately 3/ ash realied in the di*ision2 5/ reo*eries by other disbursingo))iers .ad1usted in the di*isional aounts paragraph 3CF/2 and 6/ reo*eries attreasuries in the same irle o) aount ad1ustable in the Aountant General9s o))ieparagraph 3C6/2 )or both rents2 o) buildings and rents o) lands2 et. I) any buildings arepro*ided $ith speial ser*ies suh as )urniture2 et@2 )or $hih rent is harged separatelythe aount o) rent harged )or eah building in respet o) these ser*ies should be #ept separate

)rom that o) the rent o) the building itsel)2 and in the abstrat also the realisations on aount o) eah

o) these ser*ies should be sho$n separately.

Note.9C'#" ref$&d# of re&t# re'%i#ed #"o$%d /e #"o)& #e'r'te%y '# i&$#re'%i#'tio&# I& t"e Re+i#ter of Re&t# of B$i%di&+# '&d L'&d#, '&d t"$# di#ti&+$i#"ed fro t"e +ro## re'%i#'tio&# of re&t.



CHAPTER ?:>ORKS ACCO+NTS

A/:ENERAL

The initial reords upon $hih the aounts o) $or#s are based are+

The 'uster Roll.

The 'easurement ,oo#.

!or $or# done by daily labour2 the subordinate in harge o) the $or# $ill prepare a muster roll $hih$ill sho$ the $or# done by this means and the amount payable on this aount. !or piee%$or# and )or ontrat $or# generally2 the measurement boo# $ill )orm the basis o) aount. !rom the muster rolls thesubordinate $ill prepare the labour reports (see paragraph BF o) the (entral &ubli "or#s Department (ode/2and )rom the measurement boo# he $ill he# or2 i) so arranged2 prepare/ the bills and aounts o) ontrators and suppliers.

Initial aounts and *ouhers onneted $ith harges relating to $or#s must in*ariably spei)y+

the )ull name o) the $or# as gi*en in the estimate2

the name o) the omponent part or < sub%head</ o) it2 i) separate aounts are #ept up )or the se*eralomponent parts2 and

the harges i) any/ $hih are o) the nature o) reo*erable payments and the names o) the ontratorsor others )rom $hom reo*erable.

Note.9I& t"e c'#e of recoer'/%e c"'r+e#, it #"o$%d /e #ee& 'rtic$%'r%y t"'t t"e co&- tr'ctor# or ot"er# o& )"o#e /e"'%f t"e c"'r+e# 're i&c$rred do -&ot +et t"e /e&efit of '&y co&ce##io& to )"ic" t"ey )o$%d &ot /e e&tit%ed if t"ey "'d t"e#e%e# i&c$rred t"e c"'r+e#.

E-penditure on the onstrution or maintenane o) a $or# may be di*ided broadly into t$o lasses2 *i.2 3/

(ash and 5/ Sto# harges. As e-plained in (hapters VI and VII2 these harges are reorded in the

ash rand sto# aounts respeti*ely.

In addition to the harges )alling under the main lasses2 there are mother transations a))eting the ost

o) a $or#. !or e-ample2 there may be harges inurred in other di*isions2 departments or

Go*ernments2 materials reei*ed )rom them or ser*ies rendered by them2 or there may be ash

reeipts suh as are ta#en in redution o) e-penditure in aordane $ith the rules.

All these transations pass into the general aounts o) the di*ision in the manner desribed in (hapter

UUII and are thene inorporated in the general aounts o) Go*ernment. As2 ho$e*er2 the units o)

lassi)iation .adopted in the general aounts in respet o) e-penditure are ertain heads o) aount and not indi*idual estimates )or $or#s or ontrat aounts2 it is neessary tomaintain separate aounts in sub%di*isional and di*isional o))ies )or reording 3/ the osto) indi*idual $or#s and 5/ the transations o) indi*idual ontrators. These are #no$n as"or#s Aounts.

Although the primary ob1et o) the aounts o) $or#s is to e-hibit simply2 but aurately2 the atualost o) $or# done2 the rules )re4uently re4uire the up#eep o) separate aounts )or these*eral omponent parts o) a $or# $hih are not re4uired to attain this ob1et. There aret$o main reasons )or this. In the )irst plae it is o)ten desirable to ha*e details $hih $illsatis)y the need )or statistial in)ormation and )or analysis o) the omparati*e ost o)



*arious lasses o) $or#2 o) types o) buildings2 et. The more important reason2ho$e*er2 is that in the ase o) the larger $or#s2 espeially i) the period o) onstrution isa prolonged one. it $ould not be possible )or the Di*isional O))ier to e-erise e))iient)inanial ontrol o*er the reorded transations o) the ost o) a $or# i) only the total ost$ere reorded in the aounts o) the $or#. The Di*isional O))ier9s personal #no$ledge

o) the e-euti*e arrangements )or the e-eution o) a $or#2 and o) the atual progress o) $or#2 may be supplemented by a omparison2 monthly2 o) the ost as reorded in theaounts $ith the *alue reei*ed in the shape o) $or# done. This monthly omparison isob*iously impossible unless the total ost is split up into on*enient parts in suh a $aythat2 as )ar as possible2 the ost o) eah distint part may be ompared $ith the $or#done thereon.

In reording the ost o) an indi*idual $or# in the aounts no attempt is made to inlude thereinany harge on aount o) general ser*ies2 li#e Establishment and Tools and &lant2 theentire ost $hereo) is ad1usted in the general aounts under the presribed heads o) lassi)iation. ,ut i) any ser*ie onneted $ith the $or#ing estimate )or a $or# is renderedby another di*ision2 department or Go*ernment and the laim made by it inludes an

authoried harge on aount o) suh general ser*ies2 suh harge may be aeptedand ad1usted in the aounts o) the $or# as part o) the ost o) the $or# in the same $ayas i) the ser*ie had been rendered by a ontrator.

Note 0.9W"e& t"e co#t of #eci'% too%# '&d %'&t i# i&c%$ded i& t"e co#t of ')or* $&der 'r'+r'" 0<, t"e r$%e# i& C"'ter !II re+'rdi&+ &$eric'% %i#t# or ret$r&# )i%% '%y $t'ti# $t'&di# '&d 'd$#te&t# o& 'cco$&t of t"e co#t of too%# '&d %'&t tr'&#ferred to ot"er )or*#, dii#io&#, de'rte&t# or 3oer&e&t# )i%% /e +oer&ed /y t"e r$%e# i& 'r'+r'" 06.

Note <.9T"e co#t of #eci'% e#t'/%i#"e&t e%oyed o& t"e 'c7$i#itio& of %'&d )"e& c"'r+e'/%e to t"e 'cco$&t# of t"e )or*# co&cer&ed $&der 'r'+r'" 20

#"o$%d /e tre'ted '# ' 'rt of t"e )or*# e5e&dit$re.Note 2.9L$ #$ c"'r+e# of E#t'/%i#"e&t '&d Too%# '&d P%'&t recoer'/%efro ot"er 3oer&e&t# '&d De'rte&t#, for )or*# e5ec$ted for t"e '# '#t'&di&+ 'rr'&+ee&t, #"o$%d &ot /e i&c%$ded i& t"e 'cco$&t# of t"e )or*#, /$t de'%t )it" $&der t"e r$%e# i& Ae&di5 .

&rimarily the Di*isional O))ier is the responsible disbursing o))ier o) the di*ision. Sub1et tosuh instrutions2 as may be issued by the loal Administration in onsultation $ith the

Aountant General2 detailing the authorities ompetent to prepare or e-amineontrators9 bills or other demands )or payment2 and the authorities empo$ered to ma#epayments thereon2 the Di*isional O))ier may authorie a Sub%di*isional O))ier to ma#e

payments hargeable against the general santions o) ompetent authority toe-penditure on $or#s.

B/:CASH PA9MENTS/

I/:Int!o-&"to!

(ash harges on $or#s onsist o) payments 3/ to labourers and members o) the $or#%hargedestablishment2 o) their $ages and 5/ to ontrators and others )or $or# done or other ser*ies rendered. The ost o) materials proured speially )or $or#s is harged to theaounts o) $or#s by trans)er redit to the &urhases < aount2 but payments tosuppliers are go*erned by the same rules as payments to ontrators )or $or# done. Thegeneral rules relating to ash payments and *ouhers in paragraphs to F apply to all



these lasses o) payments. Only speial rules are2 there)ore2 set )orth in this hapter.

II/:P$.ents to L$%o&!e!s/

($* DEPARTMENTAL LABO+R/

"ith the )ollo$ing e-eptions2 all persons engaged departmentally )or the e-eution o) $or#s are

onsidered as day labourers and their $ages should be dra$n on 'uster Rolls2 !orm 532and harged to the estimates o) the $or#s on $hih they are employed >+

&ermanent and temporary employees o) the di*ision $hose pay is harged to the headEstablishment<2

'embers o) the $or#%harged establishment as de)ined in paragraphs 3; to 35 o) the (entral&ubli "or#s Department (ode.

Disrepenies bet$een labour reports and muster rolls should be in*estigated as soon asthe latter are reei*ed.

'uster rolls should be prepared in !orm 53 and dealt $ith in aordane $ith the )ollo$ing rules>

+One or more2 muster rolls should be #ept )or eah $or#2 but muster rolls should ne*er be

prepared in dupliate. It is permissible2 ho$e*er2 to #eep one muster roll )or labourersemployed upon se*eral small $or#s2 in ases in $hih the total unpaid $ages mayon*eniently be reorded as relating only to the largest $or# in the group2

Labourers may be paid more than one a month and the period o*ered by eah paymentmay be determined loally@ but separate rolls must be prepared )or eah period o) payment.

The daily attendanes and absenes o) labourers and the )ines in)lited on them should be reordeddaily in &art. I o) the muster roll in suh a $ay as+

to )ailitate the orret alulation o) the net $ages o) eah person )or the period o) payment2

to render it di))iult to tamper $ith or to ma#e unauthoried additions to2 or alterations in2entries one made2 and

to )ailitate the orret lassi)iation o) the ost o) labour by $or#s and sub%heads o) $or#s$here neessary.

A)ter a muster roll has been passed by the Sub%di*isional O))ier2 payment thereon should be made ase-peditiously as possible. Eah payment should be made or $itnessed by the o))iial O) higheststanding a*ailable2 $ho should erti)y to the payments indi*idually or by groups2 at the same timespei)ying2 both in $ords and in )igures2 at the )oot o) the muster roll2 the total amount paid oneah date. I) any items remain unpaid2 the details thereo) should be reorded in &art II2 the

register o) arrears2 be)ore the memorandum at the )oot o) the muster Vol. l is ompleted by theperson $ho made the payment2

8npaid items should subse4uently be arried )or$ard )rom muster roll to muster !o until they arepaid2 the payments being reorded and erti)ied to in &art II in the same $ay as payments o) urrent items. It is optional2 ho$e*er2 $ith Di*isional O))iers to adopt any other alternati*emethod o) ma#ing payments o) unpaid $ages2 pro*ided that a systemati reord o) itemsremaining unpaid is maintained on the basis o) the original entries made in &art II o) the muster roll under lause (d) that a systemati reord o) suh payments is maintained and that suitablepreautions are ta#en to pre*ent double payments. See also paragraph 5C5.

"ages remaining unpaid )or three months should be reported to the Di*isional O))ier $ho $ill



deide in eah ase $hether the liability as an amount a*ailable )or payment should ontinue to beborne in the aounts o) the $or# onerned as e-hibited in the sub%di*isional reord presribedin lause (e).

Note.94or 'ctio& to /e t'*e& o& t"e co%etio& of t"e )or*, #ee 'r'+r'" <6?.

In &art III o) the muster roll )orm should be reorded the progress o) $or# done by the labour sho$nthereon in all ases $here suh $or# is suseptible o) measurement. I) the $or# is not suseptibleo) measurement a remar# to this e))et should be reorded.

Note.9It i# &ot &ece##'ry to rerod$ce t"e det'i%# of e'#$ree&t i& P'rt III, &or &eed P'rt /e )ritte& $ if ro+re## i# reorted o&ce ' o&t" or ofte&er i& '&y ot"er #t'$i/%e for '&d #$c" #e'r'te reort# 're co&#idered #$fficie&t.

In e-eptional and urgent ases2 suh as urgent silt%learane o) anals or losingbreahes2 $here labourers are employed asually )or short periods2 payment may bemade on a (asual Labour Roll2 !orm 552 in $hih the names o) the labourers need hotbe gi*en2 but suh payments may not be made e-ept by a gaetted o))ier or an upper subordinate. Nor need muster rolls in !orm 53 be used in the ase o) $or# done ohRe4uisition2 !orm 652 $hen the entries o) daily labour are )e$@ in suh ases thepartiulars an be endorsed on the )orm o) re4uisition.

(/ LABO+R ENAED THRO+H A CONTRACTOR/

The payment o) daily labour through a ontrator2 instead o) by muster roll in the usual $ay2 isob1etionable in priniple. In a ase o) great emergeny it may sometimes be )oundimpossible to employ labour other$ise than through a ontrator. Should it be possible2 insuh a ase2 to determine the 4uantities o) $or# done a)ter its ompletion or at inter*alsduring its progress2 it is e-pedient to pay the ontrator2 at suitable rates2 on the basis o) $or# atually e-euted.. ,ut i)2 as in the ase o) urgent repair o) anal breahes2 thismethod o) payment is not pratiable2 it is permissible to pay the ontrator on the basis

o) the numbers o) labourers employed2 day by day2 his o$n pro)it or ommission beingeither inluded in@ the rates allo$ed or paid separately in lump sum or at a perentagerate. "hen this ourse is adopted2 a report o) the numbers o) labourers o) eah lassemployed day by day should be made by the subordinate in harge o) the $or# daily to theSub%di*isional O))ier to enable the latter to #eep a he# on the e-penditure and to deal$ith the ontrator9s laim $hen reei*ed. To a*oid disputes $ith the ontrators2 theyshould be enouraged to sign the daily reports in to#en o) their aeptane as orret.

Note.9T"e $#e of t"e $#ter ro%% or t"e e'#$ree&t /oo* ('r'+r'" <>@ i# &ot eri##i/%e i& #$c" c'#e#.

(c TRAVELLIN E?PENSES/

"hen it is neessary to bring labourers and arti)iers )rom a distane they may be allo$ed $ages)or the number o) days oupied in the 1ourney to and )rom the site o) the $or#2 i) they 1ointhe <$or# $ith proper despath. At the disretion o) the Di*isional O))ier2 bo%a f#dstra*elling e-penses may also be allo$ed to them. The abo*e harges must be borne bythe estimate o) the $or#2

II/:P$.ents to S&ppie!s $n- Cont!$"to!s/

($* RECORD OF MEAS+REMENTS/

(i* Me'#$reet Boo*#.



8nless in any ase2 the loal Administration2 a)ter onsultation $ith the Aountant General2diret other$ise2 payments )or all $or# doneH2 other$ise than by daily labour and )or allsupplies are made% on the basis o) measurements reorded in 'easurement boo#s2 !orm562 in aordane $ith the rules in paragraph 5;B. The 'easurement boo#s should2there)ore2 be onsidered as *ery important aount reords. All the boo#s belonging to a

di*ision should be numbered serially and a register o) them should be maintained in !ormB5 in the di*isional o))ie sho$ing the serial number o) eah boo#2 the names o) the sub%di*isions to $hih issued2 the 9date o) issue and the date o) its return2 so that its e*entualreturn to the di*isional o))ie may be $athed..

Note.9A #ii%'r re+i#ter #"o$%d '%#o /e 'i&t'i&ed i& t"e #$/dii#io&'% office #"o)i&+ t"e &'e# of t"e S$/dii#io&'% Officer '&d Sectio&'% officer# to )"o e'#$ree&t /oo*# 're i##$ed. Boo*# &o %o&+er i& $#e #"o$%d /e )it"dr')& rot%y ee& t"o$+"&ot co%ete%y )ritte& $.

(ii* Det'i%ed Me'#$reet#.

In reording detailed measurements2 the )ollo$ing general instrutions should be are)ully obser*ed >+

Sub1et to suh subsidiary orders as may be laid do$n by2 the loal Administration2 detailed

measurements should be reorded only by E-euti*e2 Assistant E-euti*e2 or Assistant Engineers2or <by e-euti*e subordinates in harge o) $or#s to $hom measurement boo#s ha*e been supplied

)or the purpose.

All measurements should be neatly ta#en do$n in a measurement boo#2 !orm 56 issued )or the purpose2 and no$here else.

Eah set o) measurements should ommene $ith entries stating+

In the ase o) bills )or $or# done+

)ull name o) $or# as gi*en in estimate2

situation o) $or#2

name o) ontrator2

number and date o) his agreement2

date o) $ritten order to ommene $or#2

date o) atual ompletion o) $or# and

date o) measurement.

Note.9A# ' e5cetio, t"e recordi+ of etrie# (e 'd (H i# ot re7$ired i t"e c'#e of )or* doe $der ' iece-)or* '+reeet.

In the ase o) bills )or supply o) materials+

name o) supplier2

number and date o) his agreement or order2

purpose o) supply in one o) the )ollo$ing )orms appliable to the ase >+

Sto#M )or all supplies )or sto# purposes/2

<&urhasesM )or diret issue to here enter )ull name o) $or# asgi*en in estimate/........ ... ..

&urhasesM )or here enter )ull name o) $or# as gi*en in



estimate/.. .. .. .. .. .. .. .!or issue to ontrator............. .on...............

date o) $ritten order to ommene supplies2

date o) atual ompletion o) supplies and

date o) measurement2and should end $ith the dated initials o) the person ma#ing the measurements@ see

also paragraph 3BC. A suitable abstrat should then be prepared $hih should ollet2 in thease o) measurements )or $or# done2 the total 4uantities o) eah distint item o) $or#relating to eah santioned subhead.

Note.9A# ' e5cetio, t"e recordi+ of etrie# (d 'd (c i# otre7$ired i t"e c'#e of #$%ie# 'de '+'i#t ' iece-)or* '+reeet.

As all payments )or $or# or supplies are based on the 4uantities reorded in themeasurement boo#2 it is inumbent upon the person ta#ing the measurements toreord the 4uantities learly and aurately. 7e $ill also $or# out and enter in the

measurement boo# the )igures )or the ontents or area olumn. I) themeasurements are ta#en in onnetion $ith a running ontrat aount on $hih$or# has been pre*iously measured2 he is )urther responsible I / that re)erene tothe last set o) measurements is reorded and 5/ that i) the entire 1ob or ontrathas been ompleted2 date o) ompletion is duly noted in 9 the presribed plae2 &#delause (c ) abo*e. I) the measurements ta#en are the )irst set o) measurements on arunning aount or the )irst and )inal measurements2 this )at should be suitablynoted against the entries in the measurement boo# and in the latter ase2 theatual date o) ompletion noted in the presribed plae.

The pages o) the boo# should be $ac"#%e %$bered. Entries should be .reorded

ontinuously and no blan# pages le)t or page torn out. Any pages le)t blan#inad*ertently should be anelled by diagonal lines2 the anellation being attestedand dated.

The entries should2 i) possible2 be made in in#@ $hen this is not possible and entries ha*eto be made in penil2 the penil entries should not be in#ed o*er2 but should be le)tuntouhed. The entries in the ontents or areaM olumn should2 ho$e*er2 be madein in# in the )irst instane. No entry may be erased. I) a mista#e is made2 it shouldbe orreted by rossing out the inorret $ords or )igures and inserting theorretions2 the orretion thus made being initia lled and dated by the responsibleo))ier. "hen any measurements are anelled2 the anellation must be supportedby the dated ini tials o) the o))ier ordering the anellation or by a re)erene to his

orders in i tialled by the o))ier $ho made the measurements2 the reasons )or anellation being also reorded. A reliable reord is the ob1et to be aimed at2 as itmay ha*e to be produed as e*idene in a (ourt o) La$.

Eah measurement boo# should be pro*ided $ith an inde- should be #ept up to date.

(iii St'd'rd Me'#$reet#,

I) standard measurement boo#s o) buildings are maintained in order to )ailitate thepreparation o) estimates )or periodial repairs2 they may be utilised )or the purpose o) preparing ontrators9 bills )or suh repairs2 sub1et to suh subsidiary instrutions asmay ha*e been laid do$n by the loal Administration in onsultation $ith the



Aountant General )or the e))iient maintenane o) the9 boo#s2 so that it may not beneessary to ta#e detailed measurements on eah oasion. I%!er a#a the )ollo$ingpreautions are neessary >+

The measurement boo#s used as standard boo#s should be numbered in analphabetial series2 so that the numbers may be%readily distinguished )rom those

assigned to the ordinary boo#s $herein detailed measurements are .reorded$hene*er $or# is atually done.

The entries o) measurements and abstrats thereo)/ in the standard boo#s should bereorded legibly in in#2 and erti)ied as orret by a responsible o))ier.

An assurane should be obtained periodially o) the Di*isional O))ier that all the standardboo#s o) the di*ision ha*e been inspeted by him2 that the entries therein ha*e not beentampered $ith2 and that all orretions due to additions and alterations2 in thebuildings ha*e been made in the boo#s and the latter are reliable and up%to%datereords.

"hen a payment is based on standard measurements2 the gaetted o))ier or subordinate preparing the bill )or payment should be re4uired to erti)y that the$hole o) the $or# or $or# sine pre*ious running bill2 as the ase may be/ as per standard measurements has been done and that it has not pre*iously been billed )or inany shape.

(i Reie) of Me'#$reet#.

Sub%di*isional O))iers should submit the measurement boo#s in use to the di*isional o))ie)rom time to time so that at least one a year the entries reorded in eah boo# may besub1eted to a perentage he# by the di*isional aountant under the super*ision o) the Di*isional O))ier. Detailed rules on this sub1et may be laid do$n by the loal

Administration $ho $ill also presribe the proedure )or a system o) test he# o)

reorded02 measurements by the superior o))iers o) the department.

(/ BILLS AND VO+CHERS/

(i 4or# of Bi%%# 'd !o$c"er#.

The authoried )orms o) bills and *ouhers are the )ollo$ing> +

!irst and !inal ,ill2 !orm 5F.

Running Aount ,ill A2 !orm 5:.

Running Aount ,ill ,2 !orm 5.

Running Aount ,ill (2 !orm 5.

7and Reeipts2 !orm 5C.

The use o) the )orms is e-plained in the )ollo$ing paragraphs and a )e$ e-planatory )ootnotes are printed on the )orms.

4ir#t 'd 4i'% Bi%%, 4or =3/:This )orm should be used )or ma#ing payments both toontrators )or $or# and to suppliers2 $hen a single payment is made )or a 1ob or ontrat2 #.e. on its ompletion. A single )orm may be used )or ma#ing payments tose*eral payees2 i) they relate to the same $or# or to the same head o) aount inthe ase o) supplies/ and are billed )or at the same time.

R$i+ Acco$t Bi%% A, 4or =1/:This )orm is intended )or ontrators )or $or# only. It



should be used 3/ i) it is proposed to ma#e an ad*ane payment2 or 5/ i) an onaount payment is to be made but art ad*ane payment already made )or the same$or# is outstanding.

This )orm is not to be used i) a seured ad*ane is to be made or i) suh an ad*aneis already outstanding against the ontrator in respet o) the same $or#.

R$i+ Acco$t Bi%% B, 4or =;/:This )orm is also intended )or ontrators )or $or# only. Itshould be used in all ases2 in $hih seured ad*anes are to be made or are alreadyoutstanding2 in respet o) the same%$or#2 against the ontrator. "hen this )orm isused it should also be utilised )or ma#ing on aount and ad*ane payments2 i) any2in respet o) the $or#.

R$i+ Acco$t Bi%% C, 4or =5/:This )orm is used both )or ontrators )or $or# and )or suppliers. It is intended to be used )or ontrators )or $or# $hen only on aountpayments are made. It is not to%be used i) a seured ad*ane or an ad*ane paymentis to be made or i) suh an ad*ane or ad*ane payment in respet o) the $or# isoutstanding against the ontrator.

!orm 5 is the only )orm o) Running Aount bills $hih is suited )or transations $ith suppliers.!orm 5 is the only )orm $hih pro*ides ompletely )or all lasses o) running aounttransations $ith ontrators )or $or#. I) a seured ad*ane is not outstanding2 and i) itis not proposed to ma#e suh an ad*ane2 the simpler !orm 5: $ill ser*e the purpose.Similarly2 i) no ad*ane payment is outstanding and i) it is not proposed to ma#e suh apayment the still simpler !orm 5 an be used. The )orm to be used on eah oasionshould be the one most suitable )or the orret e-hibition2 o) the state o) theontrator9s running aount both be)ore and a)ter the transation2 regardless o) the)orm or )orms $hih may ha*e been used )or any pre*ious payment or ad*ane. Seealso paragraphs 55: and 55.

'd Receit, 4or =6/:This is a simple )orm o) *ouher intended to be used )or allmisellaneous payments and ad*anes2 )or $hih none o) the speial )orms 5F2 5:2 5and 5 is suitable.

Acco$t of Petty Cotr'ctor#..: As a general rule2 payments to petty ontrators shouldbe made on the ordinary bill )orms presribed in paragraph 535. I) to suit loalon*eniene in any partiular ase2 a onsolidated monthly aount o) all pettyontrators employed on the same $or# or setion o) $or# is prepared in pre)erene to aseparate bill )or eah payee2 the aount may be dra$n up in suh )orm and aordingto suh method as may be presribed by the loal Administration in onsultation $iththe Aountant General.

(ii* P!ep$!$tion# Ex$.in$tion $n- P$.ent of Bis/

,e)ore the bill o) a ontrator is prepared2 the entries in the measurement hoo# relating to thedesription and 4uantities o) $or# or supplies should be sruitinised by the Sub%di*isional O))ier and the alulations o) <(ontents or area< should be he#edarithmetially under his super*ision. The bill should then be prepared2 )rom themeasurement entries2 in one o) the )orms presribed in paragraphs 535 to 53Bappliable to the ase. The rates allo$ed should be entered by the Sub%di*isional O))ier2either in the abstrat o) measurements2 &#de paragraph 5;B (c) or in the bill itsel). !ullrates asper agreement2 atalogue2 indent or other order should be allo$ed only i) the 4uality o) $or# done or supplies made is up to the stipulated spei)iation. "hen the $or# or



supplies )all short o) that standard2 and under the agreement it is permissible toma#e a )inal payment i) the ontrat is determined2 or an on aount payment i) theontrat is to run on2 only suh a )ration o) the )ull rate should be allo$ed as isonsidered reasonable2 $ith due regard to the $or# remaining to be done and thegeneral terms o) the agreement. 2

Note I.9If t"e co&tr'ct '+reee&t doe# &ot #ecify t"e r'te# to /e 'id for t"e#eer'% c%'##e# of )or* or #$%y, /$t ere%y #t'te# t"'t t"e e#ti'ted r'te#,or ' cert'i& erce&t'+e /e%o) or '/oe t"e, )i%% /e '%%o)ed, it #"o$%d /e#ee& t"'t t"e #t'&d'rd r'te# 'doted 're t"o#e of t"e #'&ctio&ed e#ti'te)"ic" )'# i& force 't t"e tie t"e '+reee&t )'# e5ec$ted, or, if t"e'+reee&t )'# receded /y ' te&der, o& t"e d'te t"e te&der )'# #i+&ed /y t"e co&tr'ctor. S$/#e7$e&t #'&ctio&# to ori+i&'% or rei#ed e#ti'te# "'e &oeffect o& t"e ter# of #$c" '& '+reee&t. If &o #'&ctio&ed e#ti'te i# i&e5i#te&ce 't t"e tie of #i+&i&+ t"e '+reee&t or t"e te&der, '# t"e c'#e 'y /e, t"e r'te# 'y'/%e for e'c" ite of )or* #"o$%d /e #ecified, '# '&y refere&ce to '& e#ti'te &ot yet #'&ctio&ed i# e'&i&+%e## ' &d c'&&ot /e

'cted $o&.

Note <.9A# ' +e&er'% r$%e, 'ye&t for #$%ie# i# &ot eri##i/%e $&ti% t"e#tore# "'e /ee& receied '&d #$reyed. If i& '&y c'#e t"e %oc'% Adi&i#tr'tio& "'# eritted 'ye&t o& rod$ctio& of ' R'i%)'y receit, t"e 'ye&t )i% % /e tre'ted '# '& .'d'&ce '+'i&#t fi&'% #ett%ee&t o& receit of t"e #tore#.

Note 2.9By ' +e&er'% or #eci'% order i& )riti&+, t"e S$/dii#io&#L Officer 'y erit '& e5ec$tie #$/ordi&'te, )"o "'# '%re'dy /ee& '$t"ori#ed to record e'#$ree&t# ,'r'+r'" <>1 (' to e&ter, i& t"e '/#tr'ct of e'#$ree&t# or direct%y i& t"e /i%% it#e%f, t"e r'te# 't )"ic" "e recoe&d# t"e 'ye&t for

)or* do&e to /e 'de, roided9t"'t t"e $#e of t"i# eri##io& i# co&fi&ed to t"o#e )or*# i& c"'r+e of t"e

#$/ordi&'te "i#e%f t"e co&tr'ct r'te# for )"ic" "'e '%re'dy /ee&'roed /y ' coete&t '$t"or ity =

t"'t o icre'#e i ' '$t"ori#ed r'te i# #$++e#ted )it"o$t t"e rior #'ctio i )riti+ of t"e coetet '$t"ority 8

t"'t )"e t"e '$t"ori#ed r'te "'# ot /ee f$%%y e'red, ' #$it'/%ered$ctio i# 'de t"erei 'd t"e re'#o# t"ereof 're recorded /rief%y for t"e co#ider'tio of t"e S$/dii#io'% Officer = 'd

t"'t it i# 'de )ide%y *o) to cotr'ctor# t"'t '%% etrie# of r'te#'de /y --#$/ordi'te# i t"e '/#tr'ct# of e'#$reet# 'd /i%%# 're #$/ect to t"e 'ro'% of t"e roer di#/$r#i+ officer.

,e)ore signing the bill2 the Sub%di*isional O))ier should ompare the 4uantities in the bill $iththose reorded in the measurement boo# and see that all the rates are orretlyentered and that all alulations ha*e been he#ed arithmetially. "hen the bill is on arunning aount2 it should be ompared $ith the pre*ious bill. 'emorandum o) &ayments should then be made up any reo*eries $hih should be made on aounto) the $or# or supply or on other aounts2 being sho$n therein. I) the Sub%di*isionalO))ier is empo$ered to pay the bill2 he should then reord a )ormal pay order spei)ying2 both in $ords and )igures2 only the net amount payable2 though the payee



should be re4uired to a#no$ledge in his a4uittane the gross amount payableinlusi*e o) the reo*eries made )rom the bill.

Note 0.9I c'%c$%'ti+ t"e '%$e of e'c" ite of )or* t"e e're#t ''#"o$%d /e t'*e, ie# oe to fie /ei+ i+ored, 'd ie# #i5 to e%eet'*e '# oe ''= /$t ie# $#t ot /e oitted fro t"e r'te#.

Note <.9S$/ect to #$c" #eci'% order# '# 'y /e i##$ed /y 3oeret i t"i# /e"'%f, )"eeer fr'ctio# of ' r$ee occ$r i t"etot'%# of cotr'ctor# /i%%#, or i t"e c'#e of #$%ie# or )or*# c"'r+e'/%eto ore t"' oe e#ti'te. i t"e tot'%# c"'r+e'/%e to e'c" e#ti'te,fr'ctio# %e## t"' "'%f 'y /e di#re+'rded, 'd "'%f ' r$ee 'd oer t'*e '# ' r$ee.

Note 2.9If t"e cotr'ct i# for t"e co%eted ite# of )or* 'd, $der t"e roi#io# of 'r'+r'" <2@, t"e cotr'ctor i# re7$ired to o/t'i'teri'%# of 'y de#critio fro 3oeret, it #"o$%d /e #ee t"'t t"i#coditio i# /ei+ co%ied )it" 'd t"'t ece##'ry recoerie# of t"e

co#t of t"e 'teri'%# #$%ied to "i, 're /ei+ 'de i 'ccord'ce )it" 'r'+r'" <2. I #$c" ' c'#e it i# ot eri##i/%e for t"e cotr'ctor too/t'i t"e 'teri'%# ot"er)i#e, $%e##, i ' c'#e of eer+ecy, t"e #$%y "'# /ee etr$#ted /y t"e Dii#io'% Officer, for recorded re'#o#, to t"ecotr'ctor "i#e%f, 't #$it'/%e r'te#.

Note .9Before #i+i+ ' fir#t 'd fi'% /i%%, or t"e fir#t /i%% o ' r$i+ 'cco$t, t"e S$/dii#io'% Officer #"o$%d #ee t"'t t"e re%e't e'#$reet etrie# )ere 'r*ed '# ert'ii+ to #$c" /i%%# /y t"e

er#o t'*i+ t"e e'#$reet#, ide 'r'+r'" <>1 (d.

I) the Sub%di*isional O))ier is not empo$ered to ma#e the payment2 the bill should be

submitted $ith or $ithout the measurement boo#%as may be presribed/ to thedi*isional o))ie $here the payment $ill be authorised by the Di*isional O))ier a)ter theneessary srutiny. See also paragraph 5;5.

!rom the measurement boo# al l 4uantities should be learly traeable into the doumentson $hih payments are made. "hen a bill is prepared )or the $or# or suppliesmeasured e*ery page ontaining the detailed measurements must be in*ariably soredout by a diagonal red in# line and $hen the payment is made an endorsement must bemade2 in red in#2 on the abstrat o) measurements2 gi*ing a re)erene to the number and date o) the *ouher o) payment.

Note.9T"e doc$et o )"ic" 'yet i# 'de #"o$%d i'ri'/%y #"o), it"e #'ce roided for t"e $ro#e, t"e $/er 'd '+e of t"ee'#$reet /oo* i )"ic" t"e det'i%ed e'#$reet# 're recorded 'd t"e d'te o )"ic" t"e e'#$reet )'# 'de.

&ayments )or $or# done or supplies made on a running aount should ordinarily bemade monthly. ,oth the <4uantities< and amount< o) eah distint item o) $or# or supply should be sho$n separately in the bill2 e-ept in the ase o) ad*ane payments$hen 4uantities need not be spei)ied.

Suh payments should be treated as payments on aount2 sub1et to ad1ustment in the)inal bill $hih should be dra$n in the appropriate )orm but printed on yello$ paper2



$hen the $or# or supply is ompleted or the running aount is to be losed )or other reasons. "hen a )inal payment is made on a running aount2 the payee2 i) he is ableto $rite2 should add in his o$n hand$riting that the payment is< in )ull settlement o) alldemands<2 I) the payee is illiterate2 or is unable to $rite beyond signing his name these$ords should be )illed in by the o))ier ma#ing the payment.

Note 0.9T"e 'dditio of t"e )ord# :i f$%% #ett%eet of '%% de'd#: doe# or rec%$de t"e di#/$r#i+ officer fro etert'ii+ ' f$rt"er /o'fide c%'i )"ic" 'y "'e /ee oitted fro t"e fi'% /i%% /y i#t'*e or t"ro$+" i'dertece. If, de#ite t"i# e5%''tio, t"e cotr'ctor o/ect# tot"e 'dditio of t"e )ord# i 7$e#tio, t"e 'yet #"o$%d /e tedered $coditio'%%y (ide Sectio 2@ of t"e Cotr'ct Act, 0@6<.

Note <.9A for rited o ye%%o) 'er i# eer to /e $#ed e5cet for fi'% 'yet#.

A separate running aount is maintained in respet o) eah ontrat. Transationsrelating to t$o or more separate $or#ing estimates should not be brought on to the

same running aount@ they should2 there)ore2 not be o*ered by a single ontrat.Transations relating to t$o or more separate parts o) the same $or#ing estimate2 )or $hih separate $or#s abstrat are prepared under paragraph 552 should alsoappear in separate running aounts.

Note.9I e5cetio'% c'#e# )"ere ore t"' oe )or*i+ e#ti'te i#coered /y ' #i+%e cotr'ct, t"e cotr'ct '+reeet eed ot /e #%it $/$t t"e e#ti'te# #"o$%d /e co#o%id'ted to f'ci%it'te t"e 'ite'ce of

roer 'cco$t# i re#ect of t"'t cotr'ct. If t"i# roced$re c'ot /eo/#ered, #oe #eci'% 'cco$t# roced$re )i%% /e dei#ed o t"e-erit#of e'c" c'#e /y t"e Acco$t't 3eer'% cocered. No co#o%id'tio of e#ti'te# or #eci'% 'cco$t# roced$re i# ece##'ry )"ere #e'r'te

e#ti'te# coered /y t"e #i+%e cotr'ct re%'te to differet 'cco$t "e'd#or )"ere #e'r'te e#ti'te# )"et"er re%'ti+ to differet 'cco$t "e'd#or ot, 're coered /y ' #i+%e r$i+ r'te cotr'ct '# i t"e c'#e of t"e

'iti+ of ro'd#, etc., 'd )"ere #e'r'te '+reeet# 're dr') o t"e/'#i# of #$c" r'te cotr'ct# )it" ot"er det'i%# 'ried to #$it t"ere7$ireet# of e'c" o/.

I) the system o) ma#ing ad*ane payments to ontrators )or $or# has been adopted.erti)iate 5 printed on Running Aount ,ill A or ,2 as the ase may be2 must besigned by the Sub%di*isional or Di*isional O))ier2 and the lump sum amount paid on

aount o) eah item should be spei)ied against it in &art I o) the bill. I) a seuredad*ane has been pre*iously allo$ed to a ontrator on the seurity o) any materialsand suh materials ha*e been used in the onstrution o) an item2 the amount o) thead*ane payment )or that item should not e-eed a sum e4ui*alent to the *alue o) $or# done less the proportionate amount o) seured ad*ane ultimately reo*erable onaount o) the materials used.

Atual measurements should2 ho$e*er2 be ta#en at the earliest opportunity2 and $henthis has been done2 the lump sum payments pre*iously made on aount o) the timeso) $or# onerned should )irst be ad1usted in )ull2 so that the ontrator may not bepaid t$ie o*er in respet o) the same 4uantities o) $or#. Delays in ad1usting ad*ane



payments should be in*estigated (&#de paragraph 5C/ and ad1ustments madeother$ise than by rediting the *alue o) $or# atually measured2 should be espeiallyloo#ed into as being 'r#$a fac#e indiati*e o) o*erpayment in the )irst instane.

"hen seured ad*anes are allo$ed by the Di*isional O))ier under paragraph 55C a/ to aontrator $hose ontrat is )or )inished $or#2 it should be seen that an Indenture in

!orm 63 has been signed by the ontrator2 and a detailed aount o) the ad*anesmust be #ept in &art II o) Running Aount ,ill ,. There should be separate entries2 inrespet o) eah lass o) materials2 o) the 4uantities brought to site by the ontrator and the amounts ad*aned under the orders o) the Di*isional O))ier2 Thesead*anes must be reo*ered by dedution )rom the ontrator9s bills )or $or# done asthe materials are used in onstrution and the items o) $or# in $hih they are usedare billed )or on the basis o) atual measurements. &arts I and II o) the bill should beompared to see that this order is <being omplied $ith. As reo*eries are made2 theoutstanding amounts o) the items onerned in &art II should be redued by ma#ingdedution entries in the olumn2 Dedut—=uantity utilised in $or# measured sinepre*ious bill<2 e4ui*alent to the 4uantities o) the materials used by the ontrator on

items o) $or# sho$n as e-euted in &art I o) the bill.Note.9No record #"o$%d /e *et i Me'#$reet Boo*# of t"e 7$'titie#of t"e 'teri'%#, /$t certific'te 2 rited o t"e /i%% #"o$%d /e #i+ed /y t"eS$/dii#io'% or Dii#io'% Officer i ter# of 'r'+r'" <<@ ('.

(c Aid to Cotr'ctor#.

It is neessary sometimes2 in the interest o) $or#2 to engage labourers or ontrators or toinur other liabilities on behal) o) the ontrator onerned2 $ith a *ie$ to omplete$or# $hih he has negleted or )ailed to omplete. In suh a ase it is permissible tospend Go*ernment )unds on behal) o) the ontrator in aordane $ith the terms o) hisagreement. Other$ise2 no ad*ane or reo*erable payment should be made to or on

behal) o)2 a ontrator nor should )inanial aid be gi*en to him in any )orm2 e-ept inaordane $ith paragraphs 55C and 55B.

Note 0.94or r$%e# re%'ti&+ to t"e i##$e of 'teri'%# to co&tr'ctor# #ee 'r'+r'"#<2@ '&d <21.

Note <.9Wit" ' ie) to 'oid #$/#e7$e&t di#$te# )it" t"e co&tr'ctor, #$it'/%ei&ti'tio& #"o$%d /e #e&t to "i (0 '# #oo& '# 'ctio& i# t'*e& $&der t"i#

'r'+r'", '&d (< #$/#e7$e&t%y, '# c"'r+e# 're i&c$rred o& "i# 'cco$&t.

(d Ad'ce# to Cotr'ctor#.

Ad*anes to ontrators are as a rule prohibited2 and e*ery endea*our should be made to

maintain a system under $hih no payments are made e-ept )or $or# atually done.E-eptions are2 ho$e*er2 permitted in the )ollo$ing ases>+

(ases in $hih a ontrator2 $hose ontrat i) )or )inished $or#2 re4uires an ad*aneon the seurity o) materials brought to site. Di*isional O))iers may2 in suh ases2santion ad*anes up to an amount not e-eeding : per ent2 o) the *alue asassessed by themsel*es/ o) suh materials2 pro*ided that they are o) an imperishablenature and that a )ormal agreement is dra$n up $ith the ontrator under $hihGo*ernment seures a lien on the materials and is sa)eguarded against losses due tothe ontrator postponing2 the e-eution o) the $or# or to the shortage or misuse o) the materials2 and against the e-pense entailed )or their proper $ath and sa)e



ustody. &ayment o) suh ad*anes should be made only on the erti)iate o) ano))ier2 not belo$ the ran# o) Sub%di*isional O))ier2 that the 4uantities o) materialsupon $hih the ad*anes are made ha*e atually been brought to site2 that theontrator has not pre*iously reei*ed any ad*ane on that seurity and that thematerials are all re4uired by the ontrator )or use on items o) $or# )or $hih rates

)or )inished $or# ha*e been agreed upon. The o))ier granting suh a erti)iate $ill beheld personally responsible )or any o*erpayment $hih may our in onse4uene.Reo*eries o) ad*anes so made should not be postponed until the $hole o) the $or#entrusted to the ontrator is ompleted. They should be made )rom his bills )or $or#done as the materials are used2 the neessary dedutions being made $hene*er theitems o) $or# in $hih they are used are billed )or.

(ases in $hih2 in the interest o) $or#s2 it is absolutely neessary to ma#e petty ad*anes.In suh ases ad*anes up to Rs. :; may be allo$ed by subordinates.

In all other ases only $ith the santion o) Go*ernment $hih may2 in e-eptionalirumstanes2 authorise suh ad*anes as may be deemed indispensable2 ta#ingthe neessary preautions )or seuring Go*ernment against loss and )or pre*entingthe system )rom beoming general or ontaining longer than is absolutely essential.

An ad*ane payment 3see paragraph F 6/ )or $or# atually e-euted may be made on theerti)iate o) a responsible o))ier not belo$ the ran# o) Sub%di*isional O))ier/ to thee))et that not less than the 4uantity o) $or# paid )or has atually been done2and the o))ier granting suh a erti)iate $ill be held personally responsible )or anyo*erpayment $hih may our on the $or# in onse4uene. !inal payments $a1ho$e*er2 in no ase be made $ithout detailed measurements. .......

IV/:P$.ents to >o!@,"4$!8e- Est$%is4.ent/

(' Coditio# of E%oyet.

Rules )or the entertainment o) $or#%harged establishment are laid do$n in paragraphs 3; to35 o) the (entral &ubli "or#s Department (ode. Sub1et to suh general or speialorders as may be issued by Go*ernment2 pre*ious santion o) the Di*isional O))ier or the Superintending Engineer2 as the ase may be2 is neessary $hih should spei)y#% respet o) eah appointment 3/ the onsolidated rate o) pay2 5/ the period o) santion and 6/ the )ull name as gi*en in the estimate/ o) the $or# and the nature o) the duties or2 $hih the man engaged $ould be employed.

'embers o) the $or#%harged establishment are not entitled to any pension2 or to lea*esalary or tra*elling or other allo$anes e-ept in the )ollo$ing ases >+

"ound and other E-tra%ordinary &ensions and Gratuities are in ertain ases admissible

in aordane $ith the rules in &art VI o) the (i*il Ser*ie Regulations. Lea*e $ith )ull pay on Sundays and gaetted holidays may be allo$ed at the disretion

o) the Di*isional O))ier.

Atual tra*elling e-penses may be allo$ed by the Di*isional O))ier )or 1ourneysper)ormed 3/ $ithin the 1urisdition o) his Go*ernment or to and )rom a distrit or !oreign State or Settlement ad1oining his di*ision and 5/ in the interest o) the $or# on$hih the men are employed.

Grain (ompensation Allo$ane is admissible under the Supplementary Rules to men $hoare dra$ing rates o) pay $hih ha*e been )i-ed $ith re)erene to normal irumstanes.



Note 0. 9 T"i# r$%e i# ot iteded to iterfere )it" t"e di#cretio of t"e S$/- dii#io'% Officer to +r't #"ort c'#$'% %e'e o f$%% 'y or o red$ced )'+e##$/ect to #$c" +eer'% r$%e# re+'rdi+ t"e +r't of c'#$'% %e'e toordi'ry e#t'/%i#"et# '# 'y /e re#cri/ed /y 3oeret.

Note <. 9 T"i# r$%e doe# ot '%y to e/er# of t"e teor'ry

e#t'/%i#"et )"o#e 'y i# c"'r+ed to )or*# $der 'r'+r'" 0> of t"eCetr'% P$/%ic Wor*# De'rtet Code, T"e %e'e #'%'rie#, tr'e%%i+ 'd ot"er '%%o)'ce# of #$c" e#t'/%i#"et 're re+$%'ted /y t"e r$%e# '%ic'/%e toteor'ry e#t'/%i#"et#.

(/ P'y Bi%%#.

"ages o) members o) the $or#%harged establishment should be dra$n and paid on !orm5B2 < &ay ,ill o) "or#%harged Establishment<2 $hih is a ombined pay bill anda4uittane roll )orm. A onsolidated bill in this )orm should be prepared monthly either )or the $hole sub%di*ision or )or one or more setions o) it2 as may be on*enient @ butthe names and laims o) the entire establishment onerned2 inluding absentees2

should be sho$n in eah bill. Names should be grouped in the bill by $or#s on $hih themen are employed2 santion to the entertainment o) the establishment should be4uoted in eah ase2 and the Subdi*isional O))ier should erti)y2 in the spae pro*ided)or the purpose2 that the men $ere on duty during the periods sho$n against their names2 eah man being employed on the $or# and on the duties )or $hih hisappointment $as santioned.

Note 0.9Ded$ctio# o 'cco$t of fie#, icoe-t'5, etc., #"o$%d /e #"o) /y #eci'% etrie# '+'i#t t"e 'e# cocered.

Note <.9If t"e 'c*o)%ed+et of ' idiid$'% c'ot coeiet%y /eo/t'ied o t"e /i%% it#e%f, it 'y /e o/t'ied #e'r'te%y o ' 'd Receit,

4or <@, )"ic" #"o$%d t"e /e 'tt'c"ed to t"e /i%% '# ' #$/-o$c"er.

&ay bills may be signed at any time on the last $or#ing day o) the alendar month in $hihthe $ages are earned2 though they are not due )or payment be)ore the )irst $or#ing day o)the )ollo$ing month. "hen ho$e*er2 the ser*ies o) an indi*idual are dispensed $ith it ispermissible and .ad*isable to settle up his aount at one.

("* U&'id W'+e#.

"ages remaining unpaid on a passed bill2 on the date )i-ed )or the losing o) the aounts o) themonth2 may be paid subse4uently $hen laimed2 the proedure desribed belo$ beingobser*ed >+

Items remaining unpaid on the monthly bill should be entered in a simple register2 )ullpartiulars o) the harge2 inluding re)erene to the bill2 being noted in the register.

Subse4uent payments should be made on 7and Reeipts2 !orm 5C2 re)erene to the bill in$hih the harge $as originally inluded2 and to the <partiular item thereo)2 being4uoted in eah ase.

"hen ma#ing payments o) arrears suitable notes o) payment should be so reorded againstthe original entries in the register2 as to guard against seond payment.

(d Tr'e%%i+ E5e#e#.



No bills need be prepared in support o) laims )or tra*elling e-penses. &ayments should bemade on 7and Reeipts2 !orm 5C2 $hih should set )orth all the neessary partiulars o) the 1ourney per)ormed and o) the e-penses laimed and should be ountersigned by theDi*isional O))ier prior to payment.

(e C%'##ific'tio of C"'r+e.

E*ery payment made to a member o) the $or#%harged establishment2 $hether on aount o) his $ages or in reoupment o) atual tra*elling e-penses2 should be debited to the $or#on $hih he is employed.

C/:ISS+ES OFMATERIALS

I/:ene!$

Issues o) materials to $or#s2 $hether )rom sto# or by purhase2 trans)er or manu)ature2 aredi*ided into t$o lasses >+

I##$e# to Cotr'ctor#.:Issues o) materials to ontrators $ith $hom agreements in respeto) ompleted items o) $or#s2 #.e. )or both labour and materials2 ha*e been entered into.

I##$e# Direct to Wor*#.9Issues o) materials $hen $or# is done departmentally or byontrators $hose agreements are )or 9 labour only.

II/,,To Cont!$"to!s/

(' 3eer'% coditio#.

The issue o) materials to ontrators $ho ha*e ontrated )or ompleted items o) $or# isgenerally permissible only in the )ollo$ing irumstanes >+

$hen2 under the operation o) paragraph CB (d) / o) the (entral &ubli "or#s

Department (ode2 it is neessary to retain in the hands o) Go*ernment the supply o) imported materials2

$hen2 in the interest o) $or#2 or $ith the ob1et o) utilising e-isting sto#s o) materials2 it is desirable to retain in the hands o) Go*ernment the supply o) ertainother materials as $ell2 and a ondition to this e))et has been inserted in theontrat.

In both ases the ontrat should spei)y 3/ the materials to be supplied by Go*ernment)or use o) the $or#2 5/ the plae or plaes o) deli*ery and 6/ the rates2 inluding thestorage rates $hen the materials are to be issued )rom sto#2 to be harged to theontrator )or eah desription o) material@ and the ontrator should be held responsible )or

obtaining )rom Go*ernment all suh materials re4uired )or the $or# and )or ma#ingpayment there)or2 by dedution )rom his bills@ at the rates spei)ied2 regardless o) )lutuations in the mar#et rates or in the sto# rates o) the di*ision.

Note 0.9T"e r'te#, ic%$di+ t"e #tor'+e r'te# )"e t"e 'teri'%# 're to /ei##$ed fro #toc*, to /e c"'r+ed to t"e cotr'ctor for 'teri'%# to /e#$%ied #"o$%d /e defiite%y #ecified, '+$e 7$ot'tio#, e.+., :'t Stoc* r'te#:, /ei+ 'oided= 'd if itedi+ cotr'ctor# "'d /ee to%d t"'t t"e'teri'%# )o$%d /e #$%ied 't ' cert'i r'te 'd '#*ed to teder o t"'t '##$tio t"e t"'t r'te #"o$%d /e 'd"ered to i t"e cotr'ct.

Note <.9Sii%'r%y, t"e r'te# to /e '%%o)ed to t"e cotr'ctor for ite# of )or*



#"o$%d /e defiite%y #t'ted. B$t, if for 'y #eci'% re'#o, t"e cotr'ct roide# for t"e 'yet# for )or* doe to /e 'de 't ' #ecified ercet'+e /e%o) or '/oe t"e r'te# etered i t"e #'ctioed e#ti'te of t"e )or* (or t"e Sc"ed$%e of R'te#, it #"o$%d /e #t'ted i c%e'r ter# i t"ecotr'ct t"'t t"e ded$ctio# or 'dditio#, '# t"e c'#e 'y /e, of t"e

ercet'+e, )i%% /e c'%c$%'ted o t"e +ro##, 'd ot t"e et, 'o$t# of t"e/i%%# for )or* doe, 'd i fi5i+ t"e ercet'+e it #"o$%d /e /ore i id t"'t t"e c'%c$%'tio# )i%% /e #o 'de. (

No arriage or inidental harges are borne by Go*ernment )or mo*ing the materialsbeyond the plae $here the ontrator has agreed to ta#e deli*ery thereo).

As a general rule2 no other materials should be supplied to suh ontrators )or use on $or#s2but this restrition may be $ai*ed by the Sub%di*isional O))ier in respet o) pettyissues at )ull Issue Rates/ o) materials )rom e-isting sto#s2 not e-eeding Rs. :; in anymonth )or any one ontrat.

I) at any time subse4uent to the e-eution o) a ontrat on a through rate basis2 the ontrator desires the issue to him2 )or use on a $or#2 o) materials $hih e-ist in Go*ernmentsto#s but the supply $hereo) by Go*ernment $as not pro*ided )or in the ontrat2 thematerials should not be issued e-ept $ith the e-press authority o) the Di*isional O))ier $ho should spei)y in eah ase the rate to be harged )or the materials inlusi*e o) deli*ery at the plae $here they are stored. The rate harged should be the mar#etrate pre*ailing at the time o) the supply or the Issue Rate2 $hih e*er may be greater2and should inlude the storage harges. No arriage or inidental harges should beborne by Go*ernment in onnetion $ith the supply.

Note.9T"e itetio of t"i# r$%e i# to ro"i/it t"e #$%y of 'teri'%# to

cotr'ctor# )it" t"e o/ect of +ii+ t"e fi'ci'% 'id, t"e +r't of )"ic"i# +oered /y t"e r$%e# i 'r'+r'"# <<6 et #e7.

Issues o) sto# materials to ontrators )or bo%af#de use on $or#s are e-empt )rom the usualharge o) 3; per ent2 on aount o) super*ision2 storage and ontingenies2 $hih ismade $hen sto# materials are sold to the publi paragraph 35 o) the (entral &ubli"or#s Department (ode/.

(/ Acco$t# Proced$re.

All materials re4uired )or issue to a ontrator under any o) the pro*isions o) paragraphs 56C and56B2 should be made o*er to him as soon as they are reei*ed2 $hether )rom sto# or bypurhase2 manu)ature or trans)er2 and an unstamped2 but dated2 a#no$ledgement2

detailing )ull partiulars o) the materials inluding the rates and *alues hargeable to himshould at one be ta#en )rom the ontrator.

"hen the materials are obtained by purhase2 )ull details o) the artiles reei*ed should at onebe entered in a measurement boo#2 !orm 562 in the manner presribed in paragraph 5;B(c). See also paragraphs 3;F and 3;:.

On the authority o) the ontrator9s2 a#no$ledgment2 the ost reo*erable )rom him under paragraph 56C or 56B2 as the ase may be2 should be debited at one to his personalaount by harge to the suspense head < (ontrators+Other transations< (&#deparagraph 5;/ in the aounts o) the $or# onerned. This ad1ustment should bee))eted by a))ording redit to the head onerned2 as indiated belo$>+



So&!"e of !e"eipt of .$te!i$s/ He$- of A""o&ntto %e "!e-ite-

V$&e to %e "!e-ite-/

(2* Sto# inluding manu)ature/ Sto# At Issue rates.

(=* Trans)er )rom another $or# "or# onerned. At a *aluation made under

paragraph 5:3 (d).

(0* Trans)er )rom another di*isiondepartment or Go*ernment.

&urhases At rates harged by the di*ision2department or Go*ernmentonerned.

(3* Suppliers &urhases At rates payable to the suppliersunder their ontrats.

(1* Obtained through the .7igh (ommissioner )or &a#istan in the 8. .

London Stores The English ost o) stores

on*erted in to &a#istan

urreny in the manner laid do$n

in paragraph 66

(;* (harges in &a#istan on :/ 7ead onerned Atual .harges inurred2 &#de 'ara/ra'"s 6: and 6.

Z) the amount thus redited di))ers )rom the harge made to the ontrators9 aount2 thee-ess o) the )ormer o*er the latter2 should be treated as additional )inal outlay plus or minus asthe ase may be/ on the $or#2 a separate subhead2 entitled< Additional (harges )or 'aterialsissued to (ontrators<2 being opened )or the purpose in the aounts o) 'a1or Estimates.

Note 0.9T"e o/ect of t"e#e r$%e# i# to e#$re t"'t t"e f$%% 'o$t recoer'/%e fro t"e cotr'ctor i# de/ited to "i# 'cco$t '# #oo '# t"e'teri'%# 're de%iered, #o t"'t (0 "e 'y ot receie 'yet, 't f$%% r'te#,for t"e co%eted ite# of )or* rior to t"e '%$e of t"e 3oeret 'teri'%# $#ed /y "i t"erei, /ei+ c"'r+ed to "i# 'cco$t, or (< "i# fi'% /i%% for t"e )or* doe 'y ot /e #ett%ed /efore t"e f$%% '%$e of 'teri'%#recoer'/%e fro "i "'# /ee de/ited to "i# 'cco$t.

Note <.9I##$e# fro Stoc* (ic%$di+ M'$f'ct$re #"o$%d /e 'cco$ted for t"ro$+" t"e Stoc* ret$r#. 4or ot"er i##$e#, ' #eci'% tr'#fer etry #"o$%d /e re'red /y t"e S$/dii#io'% Officer i 4or 2 '# #oo '# e'c"tr'#'ctio t'*e# %'ce.

The reo*ery )rom a ontrator on aount o) the ost o) materials issued to him )or use on a$or#s should ordinarily be made by dedution )rom the )irst bill authorising an ad*anepayment or an on aount payment to him )or the $or#. Should2 ho$e*er2 a lump sumreo*ery be undesirable in any ase2 the Di*isional O))ier may permit2 )or reordedreasons2 the reo*ery to be e))eted gradually as the materials issued to the ontrator are atually used in onstrution and the items o) $or# in $hih they are used are paid



)or $hether by an ad*ane payment or by an on aount payment.

As the issue o) materials to ontrators under the )oregoing rules is permissible solely )or thebo%a f#de re4uirements o) Go*ernment $or#s2 Subdi*isional O))iers should ma#e suharrangements as may be deemed suitable )or limiting the total issues to a ontrator inonnetion $ith a partiular $or#2 to the reasonable needs o) that $or#. This

preaution is partiularly neessary $hen the rates at $hih any materials are issued under paragraph 56C are lo$er than the pre*ailing mar#et rates2 or the latter are e-peted torise appreiably. In suh ases i) the transations are o) any importane2 the use o) !orm6: $ithout *alues/ is reommended )or $athing that the aggregate o) the 4uantities o) any or all materials issued to a ontrator2 )rom time to time2 )or use on a $or#2remains $ithin the estimated re4uirements o) his ontrat.

(c Ret$r of #$r%$# 'teri'%#.

Go*ernment does not underta#e to ta#e o*er )rom ontrators2 $hether be)ore or a)ter theompletion or determination o) ontrats2 surplus materials $hih $ere originally prouredby the ontrators )or themsel*es or $ere issued to them and harged to their aounts

under paragraph 5F;. Suh materials are the property o) the ontrators and an be ta#eno*er by Go*ernment2 i) re4uired2 )or use on other $or#s in progress2 only by speialarrangements and at the pre*ailing mar#et rates. I) the materials $ere originallysupplied by Go*ernment the prie allo$ed to the ontrator on re%a4uisition should note-eed the amount harged to the ontrator2 e-luding the storage harges2 i) any.

Note.9Cotr'ctor# 're, "o)eer, ot 't %i/erty to reoe fro #ite of )or*#)it"o$t t"e )ritte eri##io of t"e Dii#io'% Officer 'teri'%# )"ic" "'e/ee i##$ed to t"e for $#e o ' )or*, 'd ' #ti$%'tio to t"i# effect #"o$%d ordi'ri%y /e etered i t"eir '+reeet

(d Too%# 'd P%'t %et for $#e.

The rules in paragraphs 56C to 5F: do not apply to tools and plant. Artiles borne on the Toolsand &lant aount o) the di*ision may2 in aordane $ith any loal rules on the sub1etbe lent temporarily to ontrators )or use on Go*ernment $or#s being e-euted or maintained by them. See also paragraphs 3FF and 3F.

III/:Di!e"t to >o!@s

($* Det'i%ed 'cco$t# of 'teri'%# i##$ed.

In all ases material issued diret to a $or# should2 as soon as reei*ed2 be brought toaount as indiated belo$ >+

So&!"e of !e"eipt of .$te!i$s/ He$- of V$&e to %e "!e-ite-/ Mo-e of effe"tin8



A""o&nt to %e"!e-ite-/

$-&st.ent of "ost/

(2* Sto# inluding'anu)ature/.

Sto# At Issue rates Through Sto# aounts at the end

o) the month

(=* Trans)er )rom an% other$or#.

"or#onerned.

At a *aluation under2paragraph 5:3 (d).

,y a speial trans)erentry in !orm :6prepared as soon asthe materials arereei*ed.

(0* Trans)er )rom anotherdi*ision2 department o)Go*ernment.

&urhases At rates harged byDitto2 the di*ision2department or

Go*ernment onerned.

Ditto2

(3* Suppliers &urhases At rates payable to thesuppliers under theirontrats.

Ditto2

(1* Obtained through3 the7igh (ommissioner )or&a#istan in the 8. .

LondonStores

The English ost2 &#deparagraphs 66 e!. se* Ditto2

(;* (harges in &a#istan2 on

:/.

7ead

onerned

Atual harges inurred

&#de paragraphs 6: and6.

Through ash aount

or trans)er entry asthe ase may be.

The )ull *alue redited to the head onerned should be debited to the $or#paragraph 5FC/.

In the ase o) materials reei*ed diret )rom suppliers )ull details o) the artiles reei*edshould at the same time be entered in a measurement boo#2 !orm 562 $ith the )ullname o) the $or# as entered in the estimate2 &#de paragraph 5;B /.

"hen materials are issued diret to a $or# their ost is either treated as a )inal harge or debited to the suspense head 'aterials < in the aounts o) the $or#2 as presribed inparagraphs 5F and 5:.

"hen the suspense head 'aterialsM is operated on2 a detailed aount o) all materialsissued to2 or returned )rom2 the $or# should be #ept in !orm 6:2 Detailed Statement o) 'aterials <2 so that the total issues o) eah #ind o) materials may be $athed $ithre)erene to the estimated re4uirements.

"hen the ost o) materials issued to a minor estimate is ad1usted at one as a )inal hargeparagraph 5B/2 no detailed aount in !orm 6: is neessary. The Subdi*isional O))ier should ma#e his o$n arrangements )or e-erising detailed ontrol o*er transations relating



to materials2 and )or *eri)ying the unused materials in the e*ent o) the harge o) the $or#passing )rom one o))ier or subordinate to another.

In the Detailed Statement o) 'aterials2 !orm 6:2 only prinipal materials need be detailed. ,oth4uantities and *alues or suh items should be sho$n e-ept in respet o) arriage andinidental hanges )or $hih *alues only should be sho$n. All the minor items may be

lumped together under the heading petty items <2 )or $hih only *alues should be sho$n.

Note 0.9A# t"e Det'i%ed St'teet of M'teri'%# i# re#cri/ed ri'ri%y toe'/%e t"e Dii#io'% Officer to e5erci#e det'i%ed fi'ci'% cotro% oer tr'#'ctio# re%'ti+ to 'teri'%#, t"e deci#io '# to )"ic" 'teri'%# 'y /e %$ed $der t"e "e'di+ :etty ite# i# %eft etire%y to "i# di#cretio.4or i#t'ce, 'teri'%# of 'y *id 'y /e c%'##ed '# :etty ite#: ot o%y )"e t"e 'o$t# io%ed 're #'%% /$t '%#o if t"e )or* for )"ic" t"ey 'rere7$ired i# of #$c" ' 't$re t"'t ' det'i%ed cotro% oer t"e 7$'titie# of 'teri'%#, i 'dditio to t"e cotro% oer t"eir '%$e#, i# ot co#idered ece##'ry.

Note <.9C'rri'+e 'd icidet'% c"'r+e# de/it'/%e to t"e )or* #"o$%d /e'dded to t"e co#t of t"e 'teri'%# cocered i 4or 2.

!orm 6: sho$s separately )or eah #ind o) materials (2* the estimated re4uirements2 (=* the netissues o) eah month to the $or# and (0* the net issues thereto to end o) eah month.Estimated re4uirements should be duly orreted $hene*er a re*ision o) the original estimaterenders it neessary. The month9s transations should be posted as )ollo$s >+

I/ Iss&es to t4e )o!@:(' Issues )rom sto# should be posted in lump )rom themonthly Abstrat o) Sto# Issues2 !orm 3;2 and (/ purhases )rom suppliers andtrans)ers o) materials )rom other $or#s2 di*isions2 departments or Go*ernmentsshould be posted in detail )rom the *ouhers and speial trans)er entries (&#de

paragraph 5F/ onerned2 at the same time as the orresponding postings in the"or#s Abstrat !orm 66 or 6F/ are made.

II/ Iss&es f!o. t4e )o!@:(' 'aterials returned to sto# should be posted in lump)rom the monthly Abstrat o) Sto# Reeipts2 !orm B2 and (/ sales2 $rites%o)) andtrans)ers else$here should be posted in detail )rom the *ouhers onerned2 at thesame time as the orresponding entries in the "or#s Abstrat !orm 66 or 6F/ aremade.

Issues )rom the $or# should be posted as $#%s entries.

(/ Di#o#'% of S$r%$# M'teri'%#.

'aterials issued to $or#s in e-ess o) re4uirements may be trans)erred to sto#pro*ided that they are ser*ieable and ertain to be re4uired.

All surplus materials at site o) $or#s $hih ha*e been ompleted or stopped or on $hihoutlay has been prohibited )or any onsiderable length o) time2 should2 i) li#ely to be o) use on other $or#s $ithin a reasonable time2 be trans)erred to $or#s in progress or brought on to the Sto# aount2 their *alue being redited to the $or# to $hih they$ere originally issued and debited to the $or# to $hih they are trans)erred or to theSto# aount2 as the ase may be.

No redit should be allo$ed to a $or# on aount o) surplus materials i) they are



unli#ely to be o) any use $ithin a reasonable tune@ but a list o) the materials :[ould bemaintained in the subdi*isional and di*isional o))ies as a supplement to the hal)%yearlysto# 9returns2 unless the Superintending Engineer onsiders this unneessary.

'aterials returned to store or trans)erred to other $or#s should be pried $ithin urrentmar#et rates2 any resultant loss being borne by the $or# to $hih they $ere originally

issue.

Note.9T"e#e r$%e# do ot '%y to #$r%$# 'teri'%# )"ic" )ere ori+i'%%y roc$red /y cotr'ctor# for t"e#e%e# or )ere i##$ed to t"e 'd c"'r+ed off to t"eir 'cco$t# $der 'r'+r'" <>. See 'r'+r'" <.

(c !erific'tio of $$#ed B'%'ce#.

8nused balanes o) materials harged diret to $or#s should be *eri)ied at least one a year inthe manner presribed in paragraph 363 o) the (entral &ubli "or#s Department (ode."hene*er this *eri)iation is made2 a report o) *eri)iation o) the materials should beprepared by the Subdi*isional O))ier in !orm 6 and submitted to the di*isional o))ie.The )ollo$ing instrutions should be obser*ed in preparing the report >+

As no ontinuous aount is maintained o) the materials atually used in onstrution2 it isneessary )irst to alulate the 4uantities o) prinipal items probably used. This shouldbe done in the detailed statement at the top o) the )orm2 on the basis o) the progress o) $or# done on eah sub%head2 suh authorised )ormulae being adopted as may be ingeneral use loally.

Deduting these 4uantities )rom the total 4uantities o) the materials issued to the $or# asper !orm 6:2 the paper balanes o) the unused materials should ne-t be arri*ed at and set)orth against line (.

The atual balanes should be entered against line D2 and the di))erenes bet$een the

atual and paper balanes should be set )orth against line E. These di))erenes shouldbe pried at the atual rate o) ost $hih should be dedued )rom the total *alue and4uantity reorded in the Detailed Statement o) 'aterials2 !orm 6:. <

The report should then be ompleted by reording against line ! remar#s e-plaining ationta#en (2* to ad1ust the di))erenes as per line E and (=* i) the $or# has been ompleted2 todispose o) the surplus balanes as per line D2 and by signing the printed erti)iatesappliable to the ase and soring out the others.

The di))erenes as per line E may be due to (i the adoption o) )ormulae )or determining theatual onsumption2 (ii unreasonable $astage2 or (iii shortage in some other )orm. Allthese di))erenes should be in*estigated and dealt $ith in aordane $ith paragraph 5CBb/2 / and (d).

A similar *eri)iation o) the unused balanes o) materials must in*ariably be made on theompletion o) a $or#2 but on or be)ore the ompletion o) a $or#2 $hen no more materials arere4uired )or use in onstrution2 steps should )irst be ta#en to dispose o) all surplusmaterials by trans)er or sale2 so that (2* the aounts o) the $or# may promptly reei*esuh redits as may be admissible under paragraph 5:32 (=* the balane at debit o) thesuspense head < 'aterials <may2 as )ar as possible2 represent the net ost o) thematerials atually used in onstrution2 and (0* the surplus balanes a$aiting learanemay be redued to a minimum.

The report in !orm 6 should in this ase set )orth both 4uantities and *alues throughout.



I) the Gaetted o))ier or subordinate in diret harge o) a $or#2 the aounts o) $hih are #ept bysub%heads2 is trans)erred be)ore the aounts o) it are losed2 the unused materials atsite o) the $or# should be *eri)ied by the relie*ing o))ier in ompany $ith the relie*edo))ier and the report presribed in paragraph 5:5 should be prepared by the Subdi*isionalO))ier and submitted to the di*isional o))ie.

A report is re4uired annually o) the *alue o) materials at site o) all $or#s the aounts o) $hih$ere open on the last day o) the o))iial year. This report should be prepared in !orm 6and submitted to the di*isional o))ie in the manner desribed in paragraph 5:62 as Onompletion o) $or#2 but it is not neessary that the balanes should be *eri)ied at thelose o) the year i)+

the $or# has been under onstrution )or not more than three months2

the aounts o) the $or#s are e-peted to be losed $ithin three months2 or

the balanes $ere *eri)ied at any time during the year.

"hen the balanes are not *eri)ied at the lose o) the year the )igures against line (2

&aper balanes o) unused materials <2 o) the report should be assumed to be the *alue o) thematerials at site2 and lines D and E should be le)t blan#.

Reports o) Veri)iation o) materials in !orm 62 prepared under paragraphs 5:5 to 577should be dealt $ith in the di*isional o))ie in the manner desribed belo$ >+

A register o) (learane o) 'aterials Aount should be maintained in !orm 6C. A separate)olio o) the register should be reser*ed )or eah $or# )or $hih a materials aount is#ept2 and )or )aility o) re)erene2 the register should 9be supplied $ith an inde-.

Eah Report o) Veri)iation in !orm 6 should be entered in &art I o) !orm 6C as soonas reei*ed.

I) any items o) shortage or loss reported in line E o) an intermediate report in !orm 62prepared under paragraphs 5:52 5:F or 5::2 are ordered to be harged to the sub%head (ontingenies o) the estimate2 or to the personal ledger aount o) a ontrator2or to 'isellaneous &. ". Ad*anes2 )or reo*ery )rom any o))iial or to the aount o) another $or#2 the ad1ustment should be )orth$ith e))eted by a trans)er entry2 so that thetotal ost o) the materials to the $or# may at one be orreted.

,ut i) any suh shortage or loss is ordered to be $ritten o) by debit to a )inal sub%head o) the estimate2 other than (ontingenies2 or i) there is a surplus and it is to be redited toone or more )inal sub%heads o) the estimate2 the onse4uent ad1ustments should merelybe registered in &art III o) !orm 6C. Suh ad1ustments lea*e the total ost o) materialsuna))eted2 and an2 there)ore be made only by inlusion in the )inal trans)er entry

$hih is made2 on the ompletion o) a $or#2 under paragraph 5CB. As e*ery Report o) Veri)iation prepared under %paragraphs 5:5 to 5:: deals $ith the

progressi*e )igures o) the ost o) materials2 line E brings out up to date outstandingdi))erenes and not merely di))erenes sine last *eri)iation. This should be borne inmind $hen registering di))erenes re)erred to in lause (,) abo*e2 so that ad1ustmentsone registered in &art III o) !orm 6C may not be registered again.

Ation ta#en on intermediate reports2 in !orm 62 should be reorded on the reportsthemsel*es2 but $hen eah suh report is )inally disposed o)2 the )at should bereorded in &art I o) !orm 6C and the entry attested by the Di*isional Aountant9sinitials.



!inal reports in !orm 62 prepared under paragraph 5:62 should2 ho$e*er2 be registered in&art I o) !orm 6C as disposed o) as soon as orders on the losing balanes and theitems o) di))erene2 as per lines D and E o) the report2 ha*e been passed by theDi*isional O))ier. These balanes and items should then be trans)erred to &arts II andIII o) !orm 6C2 $here their learane $ill be $athed in the manner desribed in

paragraph 5CB.D/:ADOSTMENTS

In addition to ash payments and issues o) materials there are other transations relating tothe aounts o) $or#s2 $hih are o) the nature o) ad1ustments usually reorded in theTrans)er Entry ,oo# o) the di*isional o))ie. The detailed rules go*erning suhtransations are gi*en in (hapter VIII/

E.:>ORKS ABSTRACTS

I/:Int!o-&"to!

An aount o) all the transations relating to a $or# during a month2 $hether in respet o)

ash2 sto# or other harges2 should be prepared by the Subdi*isional O))ier in one o) the $or#s Abstrat )orm. In the ase o) 'a1or Estimates a separate aount shouldbe maintained )or eah sub%head estimated to ost not less than Rs. 52;;;2 and inthe absene o) orders o) the Di*isional O))ier to the ontrary the remaining sub%heads should be lumped together. !or suh $or#s and )or those 'inor Estimates theaounts o) $hih the Superintending Engineer or other santioning authority maydesire to be #ept by sub%heads2 the detailed )orm o) "or#s Abstrat A2 !orm 662should be used. !or other 'inor Estimates the simpler )orm o) "or#s Abstrat ,2 !orm6F2 should be used in $hih the aount o) the )inal outlay is not #ept by sub%heads.

The estimate2 aount and ompletion erti)iate o) petty $or#s are ordinarilyprepared on a single )orm2 &etty "or#s Re4uisition and Aount !orm 652 and separate

"or#s Abstrats are not neessary. ,ut $hen the aounts o) the $or# in*ol*e transations$hih annot be suitably reorded in &art IV o) !orm 65 (e./. Ad*ane &ayments2 Seured

Ad*anes or Other Transations o) (ontrators/ the aounts should be #ept on the simple )ormo) "or#s Abstrat2 !orm 6F.

Note 0.9Perce&t'+e c"'r+e# o& 'cco$&t of E#t'/%i#"e&t, Too%# '&d P%'&t, '&d Acco$&t '&d A$dit, %eied o& )or*# e5e&dit$re, $&der R$%e , of Ae&di5 , #"o$%d &ot /e #"o)& i& Wor*# A/#tr'ct# '&d Re+i#ter# of Wor*#, t"o$+" t"ey 're ee&t$'%%y i&c%$ded i& t"e co#t of )or*#, ide Note < /e%o) 'r'+r'" 0.

Note <.9T"e S$eri&te&di&+ E&+i&eer 'y di#e&#e )it" t"e 'i&te&'&ce of 'cco$&t# /y #$/-"e'd# for '&y )or* if "e co&#ider# t"'t t"e circ$#t'&ce# of t"e

)or* re&der #$c" 'cco$&t# $#e%e## or io##i/%e to 'i&t'i&. I& #$c" c'#e# ' coy of t"e order#, #ecifyi&+ t"e re'#o&#, #"o$%d /e for)'rded to t"e Acco$&t'&t 3e&er'%.

Ordinarily there should be one "or#s Abstrat monthly )or eah $or#ing estimate2 but i) theestimate is )or a large $or# $hih is di*ided into se*eral sub%$or#s2 it $ill usually be)ound on*enient to prepare a "or#s Abstrat separately )or eah sub%$or#.

II/:C$ssifi"$tion $n- Re"o!- of Fin$ C4$!8es/

($* M'or E#ti'te#.

The di*ision o) a 'a1or Estimate into sub%heads )or the purposes o) aounts is guided usually by



the lassi)iation santioned in the abstrat o) the estimate. I) it is intended to purhaseor supply materials and to employ labour )or onstrution separately $hether by ontrator by departH mental ageny/2 the abstrat o) the estimate should be so )ramed as to sho$separately )or eah distint item o) arti)ier9s $or# (2* the ost and 4uantity o) < labour <and (=* the ost o) materials. ,ut i) this is not the ase2 e./. $hen any item o) $or# is to

be e-euted by ontrat and it is proposed to ontrat )or the ompleted items o) $or#2die abstrat o) the estimate may sho$ merely the 4uantity and ost o) eah item o) $or#.In all ases misellaneous harges o) a general nature2 $hih do not pertain to any sub%head in partiular2 may be treated as separate sub%heads2 being grouped under one or more heads2 e./. < "or#%harged establishment<2 99(ontingenies <2 et. See paragraphs3; and C5 o) the (entral &ubli "or#s Department (ode.

Note.9W"e& t"e &$/er of #$/-"e'd# of '& e#ti'te i# %'r+e it )i%% /e fo$&d co&e&ie&t to '##i+& ' &$/er to e'c" #$/-"e'd '&d to refi5 t"i# &$/er to t"e&'e of t"e #$/-"e'd, )"ereer it i# $#ed o& o$c"er#, )or*# '/#tr'ct#, re+i#ter#of )or*# or ot"er 'cco$&t#.

A)ter a 'a1or Estimate has been santioned it may be deided to ma#e a hange in the methodoriginally ontemplated )or the e-eution o) the $or#. In suh a ase the original abstratshould be reast in aordane $ith the instrutions laid do$n in paragraph 5;. Thedetails o) ost and 4uantities already appro*ed by ompetent authority should berearranged and the re*ised abstrat should be appro*ed by the Di*isional O))ier andtherea)ter treated as the santioned abstrat o) the estimate )or all aount purposes.

I) the number o) sub%beads in the $or#ing estimate )or a $or# or sub%$or# is large2 it is permissible tobrea# up the estimate into t$o or more parts2 and to treat eah part as a sub%$or# )or thepurposes o) aounts@ but no part o) an estimate an be separated )rom the rest2 i) any ontrat)or the e-eution o) $or# onneted $ith it o*ers also $or# onneted $ith die other parts. It isad*isable to adopt this ourse i) one or more parts o) a $or# or sub%$or# are ompletely

e-euted long in ad*ane o) the others and no use)ul purpose $ill be ser*ed by #eeping openthe aounts o) the ompleted parts.

The aount o) eah sub%head in the "or#s Abstrat should ordinarily e-hibit>+

<amount<2 i.e.2 total harges )inally lassi)ied under the subhead2

&rogress i.e.2 total 4uantities e-euted )rom time to time2

rate o) ost<2 #.e. ost per unit on the basis o) the reorded < amount< and < progress <

In the ase2 ho$e*er2 o) sub%heads $hih ha*e been lumped together under paragraph 5:Cabo*e2 or sub%heads representing items o) $or# $hih annot be e-pressed in 4uantities2no 4uantities are sho$n in the abstrat o) estimate and the reord o) < progress < and <rate o) ost< in the aounts is not neessary2 the entries in the < amount < olumn beingsu))iient.

In other ases the < progress < and < rate o) ost< should be reorded in the aountsboth during the progress o) onstrution and on ompletion o) $or#2 but the monthlyreord thereo) under any sub%head may2 during the progress o) onstrution2 be dispensed$ith in the )ollo$ing ases under the $ritten orders o) the Di*isional O))ier $hih shouldspei)y reasons >+

I) the duration o) onstrution under the sub%head is not e-peted to be more than three months.



I) the 4uantities e-euted are not in the same units as those spei)ied in the estimate or theyannot be e-pressed e*en roughly e-ept on or to$ards the ompletion o) the $or#.

"hen pro*ision is made in the abstrat o) estimate separately )or < labour < and < materials <under any sub%head2 the aount o) the ost o) all materials issued to the $or# )rom sto#2or by purhase2 manu)ature or trans)er2 should be #ept under a single head2 entitled <

'aterials <2 the santioned amount o) $hih should be ta#en to be e4ui*alent to theaggregate pro*ision )or < materials < in the estimate. This should be treated as a suspensehead and the details o) it reorded in !orm 6: (&#de paragraph 5FC/2 $hih shouldaompany the "or#s Abstrat. The. <labour< di*isions only $ill thus appear in the"or#s Abstrat as separate sub%heads o) )inal outlay. During the progress o) the $or#2 thee-penditure reorded under those sub%heads $ill be e-lusi*e o) the ost o) materials2 buton the ompletion o) the $or#2 the gross ost o) eah santioned sub%head o) $or#2inlusi*e o) the ost o) materials2 should be plaed on reord by ma#ing entries in theRegister o) "or#s2 in the manner indiated in paragraph 5CB.

"hen the sub%heads o) a $or# tare di*ided into 9 9labour < and < materials <2 the < rate o) ost< o) the labour harges relating to eah subhead an be $athed separately and theneessary ontrol o*er the e-penditure on materials an be e-erised through thesuspense head <'aterials9H and the detailed statement in !orm 6: supporting the entriesunder that head. It is unneessary2 there)ore2 )or purposes o) )inanial ontrol o*er the outlay2either to reord in the "or#s Abstrat2 month by month during the progress o) onstrution2 the outlay on the materials relating to eah santioned sub%head o) theestimate or2 to stri#e the inlusi*e < rate o) ost< o) the $hole sub%head monthly.

The harges lassi)ied under a )inal sub%head should inlude all ordinary e-penses inidental toonstrution. I) any part o) a $or# is pulled do$n and rebuilt to any serious e-tent2 thee-tra harges )or onstrution should ordinarily be debited to the sub%head onernedunless they are reo*erable )rom the ontrator under the terms o) his agreement. ,ut i)

the amount in*ol*ed be so large as to a))et sensibly the ost or rate o) the sub%head2 it maybe debited to the sub%head (ontingenies < instead or2 $ith the santion o) ompetentauthority2 to a ne$ sub%head additional to the original santioned sub%heads o) theestimate.

In the aounts o) 'a1or Estimates a )inal sub%head2 entitled < Additional (harges )or 'aterials issued to (ontrators<2 should be opened i) the system o) issue o) materialsto ontrators has been adopted2 and the rates harged to the ontrators there)or under paragraph 56C or 56B2 as the ase may be2 are either more or less than the atual ost toGo*ernment. This sub%head should bear all losses on this aount and reei*e redit )or allpro)its as e-plained in paragraph 5F5. (arriage and inidental harges in onnetion $ith thematerials issued to the ontrators2 should also be debited to this head2 i)2 under

paragraph 6;2 they are hargeable to the $or#.

I) any reeipts or reo*eries are redited under the rules to the aount o) a 'a1or Estimate2 aspeial sub%head should be opened in the "or#s Abstrat )or the reeption o) all suhredits.

(/ Mior E#ti'te#.

I) the Superintending Engineer has desired the aounts o) a 'inor Estimate to be #ept bysub%heads (&#de paragraph 5:C/ the rules in paragraphs 5; to 5 $ill apply. In thease o) 'inor Estimates )or buildings2 bridges and other strutures2 i) the transationsrelating to the diret issue o) materials are o) su))iient importane and it is desirable2 $ith



the ob1et o) e-erising ontrol thereon2 to reord their ost separately in the aounts2the proedure presribed in paragraph 5F in respet o) 'a1or Estimates2 may beadopted and a olumn opened )or the suspense head < 'aterials2<2 in the "or#s

Abstrat. In all other ases the aount o) alt )inal outlay on a 'inor Estimate should be#ept in a single olumn2 headed !inal harges <2 in "or#s Abstrat2 !orm 6F.

III/:S&spense A""o&nts/

($* 3eer'%.

In addition to the bead < !inal harges<2 or the )inal sub%heads in the ase o) 'a1or Estimates2 a)e$ suspense aounts are opened in "or#s Abstrats to reord transations o) atemporary harater $hih are either not ad1ustable as )inal outlay in the aounts o) the$or#s onerned or the orret lassi)iation o) $hih annot be determined immediately.These aounts are>+

< 'aterials <+)or the reord o) the ost o) materials issued diret to $or#2

< (ontrators+Ad*ane &ayments <+)or the reord o) ad*ane payments and o) their

reo*eries< (ontrators +Seured Ad*anes <+)or the reord o) seured ad*anes and o) their

reo*eries2

<(ontrators+Other Transations<+)or the reord o) all other debits or redits toontrators a$aiting settlement2 and

Labourers <+)or the reord o) unpaid $ages o) labourers and o) their subse4uent payment.

(%* M'teri'%# Acco$t.

The suspense aount 'aterials < has already been re)erred to in paragraphs 5F and 5B.This aount should be opened in the "or#s Abstrats o) 'a1or Estimates i) materials

are issued diret to $or#s. It may also be opened in the ase o) 'inor Estimates i) thetransations relating to the diret issues o) materials are o) su))iient importane.

So )ar as "or#s Abstrats are onerned this aount is ne*er leared. Sub%di*isionalO))iers should regard it as a temporary sub%head )or the reeption o) all harges on aounto) diret issues o) materials. The responsibility )or learing the head by trans)erring the hargesto the )inal sub%heads o) $or# $hen losing the aounts o) the $or# in the Register o) "or#s2rests $ith the di*isional o))ie2 &#de paragraph 5CB.

(c :Cotr'ctor#: 'd :L'/o$rer#: Acco$t#.

Ad*ane payments made to a ontrator under the pro*isions o) paragraph 55B should not beharged o) as )inal outlay on the $or# or under any sub%head o) it. A suspense head2 <

(ontrators+Ad*ane &ayments <2 should be opened in the "or#s Abstrat !orm 66 or 6F2as the ase may be/ )or the reord o) ad*ane payments and their subse4uent ad1ustment.

Ad*anes made to ontrators and suppliers under paragraph 55C2 $hether on the seurity o) materials or other$ise as $ell as all reo*erable payments made under proper authority tolabourers and others on behal) o) ontrators2 should be treated as ad*anes made onaount o) the $or# onerned. They should not be harged to the general suspense head'isellaneous &. ". Ad*anes <2 but inorporated in the "or#s Abstrat as suspensetransations. The% head < (ontrators+Seured Ad*anes < is intended solely )or ad*anesmade to ontrators2 on the seurity o) materials brought to site2 under paragraph 55C (a) andthe head < (ontrators +Other Transations < should be used )or all other transations.



The head < (ontrators+Other Transations < is intended also )or $athing the ultimate payment o) the unpaid balanes o) ontrators9 aounts. Similarly2 the head Labourers < is meant )or thelearane o) the unpaid $ages o) labourers. I) a Running Aount ,ill or 'uster Roll is onlypartly paid2 the total amount due thereon as *alue o) $or# done or supplies made should bebrought to aount in the "or#s Abstrat as )inal harges or as e-penditure on the sub%heads

onerned2 and the amount remaining unpaid should be sho$n as a minus entry in the appro%priate suspense olumn+< (ontrators+Other Transations < or < Labourers <.

The )orms o) "or#s Abstrats !orms 66 and 6F/ pro*ide a olumn )or eah o) the suspenseaounts enumerated in paragraph 5;. The use o) the head 'aterials < is e-plainedin paragraph 5F and the )oot%notes printed on the )orms o) the "or#s Abstrats e-plainthe mode o) ma#ing both original and ad1usting entries under the other suspense heads.

I) any $ages o) labourers remain unpaid a)ter the ompletion o) a $or#2 the aounts o) the$or# may be #ept open )or a period o) one month2 $hih may be e-tended to threemonths at the disretion o) the Di*isional O))ier. Therea)ter the aounts o) the $or#should be losed2 the balane under the suspense head Labourers being le)tunad1usted. This amount should be sho$n in any (ompletion Report or Statement thatmay be prepared under the rules in paragraph BB o) the (entral &ubli "or#s Department(ode2 by a speial remar#2 as a liability against the $or#2 and it should be e-luded)rom the total )inal e-penditure on the $or#2 so as to arri*e at the amount atually brought toaount.

Note.9If $&'id )'+e# of %'/o$rer# 're c%'ied '&d 'id #$/#e7$e&t%y to t"e c%o#i&+ of t"e 'cco$&t# of ' )or*, t"e 'ye&t #"o$%d ordi&'ri%y /e c"'r+ed '+'i&#t ' fre#"e#ti'te $&der t"e #'e "e'd of #erice '# t"e ori+i&'% )or*, ' #$it'/%e &ote /ei&+ recorded /y t"e dii#io&'% office '+'i&#t t"e c%o#i&+ e&try re%'ti&+ to t"e ori+i&'% )or* i& t"e Re+i#ter of Wor*#. W"ere, "o)eer, it 'y roe ore co&e&ie&t, t"e 'cco$&t#of t"e )or* 'y /e reoe&ed 't t"e di#cretio& of t"e Dii#io&'% Officer.

The aount o) a ontrator should be losed as soon as his ontrat is ompleted. I) he delays toreei*e )inal payment )or more than one month a)ter the )inal bill has been passed2 anote to this e))et should be reorded on the bill2 the aount o) the $or# as passed on thebill should be inorporated in the "or#s Abstrat on the authority o) the bill and thebalane due to him should be remo*ed )rom the aounts o) the $or# by redit to thehead < &ubli "or#s Deposits <2 to be dealt $ith therea)ter under the rules relatingthereto. I) the )inal aount o) a ontrator sho$s that he has already been o*erpaid or that the aount loses $ith a balane due by him2 the aount should be settled by areo*ery in ash or other$ise@ but i) an immediate reo*ery is not pratiable2 the balaneshould2 be remo*ed by debit to the head < 'isellaneous &. ". Ad*anes <.

Disbursing o))iers are responsible )or #eeping a strit $ath o*er the balanes under thesuspense aounts (ontrators< and Labourers <2 $ith a *ie$ to prompt ad1ustment byreo*ery2 settlement o) aount or detailed measurement2 as the ase may be. !or thispurpose the statement headed < Detail o) (ontrators9 losing balanes < in the "or#s

Abstrat and the reord o) unpaid $ages maintained under paragraph 587 (e) should bee-amined monthly. Sub1et to the pro*isions o) paragraph 52 these aounts should beleared be)ore the aounts o) a $or# an be losed on ompletion.

IV/:i$%iities A)$itin8 In"o!po!$tion/

Liabilities are not inorporated in the aounts .o) $or#s e-ept in the )ollo$ing ases >+

8npaid balanes o) partly paid running aount bills or muster rolls are in*ariably inorporated2



&#de paragraph 5F2

The *alue o) materials reei*ed )rom soures other than sto# inluding manu)ature/2$hether )or issue to ontrators or )or issue diret to $or#s2 is at one brought into theaounts o) $or#s e*en though payments to suppliers and ad1ustments reditingthe trans)er aounts onerned2 may not be made at one2 &#de paragraphs 5F5

and 5F2 and

"holly unpaid muster rolls and bills o) ontrators and suppliers are sometimes ta#en toaount2 &#de paragraphs 5 and 5.

Disbursing o))iers are2 ho$e*er2 responsible )or #eeping a strit $ath o*er all liabilities $itha *ie$ to settle them promptly. 'oney indisputably payable should ne*er be le)t unpaid. Itis no eonomy to postpone ine*itable payments2 and it is *ery important to asertain2li4uidate and reord the payment o) all atual obligations at the earliest possible date.

I) any liabilities o) $or#s are inurred on behal) o) ontrators under the pro*isions o) paragraph 552 arrangements should be made )or $ithholding su))iient balanes)rom their bills or )or ma#ing neessary reo*eries )rom them in due (ourse. On theanalogy o) the rule in paragraph 3BC2 all reords on the authority o) $hih liabilities maybe li4uidated or inorporated in the aounts2 should in*ariably spei)y (2* the )ull nameo) the $or# as entered in the estimate2 (=* the name o) the sub%head thereo)2 i) any and(0* the reo*erable harges2 i) any2 $ith the name o) the ontrator or other person)rom $hom reo*erable.

V/:Re"o!- of P!o8!ess/

Entries o)< progressM in the "or#s Abstrats (&#de paragraph 56/ should be supported bydetails in the statement pro*ided )or the purpose on the re*erse o) the "or#s Abstrat)orm. These details should be )urnished by the Engineer or subordinate in harge o) the$or# or by any e-euti*e o))ier or subordinate detailed )or the purpose2 and should

be based on entries already made in the measurement boo#. Their ompilation)rom measurement boo#s2 *ouhers or other reords2 by members o) the o))ieestablishment should not be permitted. The )ollo$ing points should be speially borne inmind>+

Only 4uantitiesM atually measured and paid )or should be reported as progress <.

The progress reported should spei)y the 4uantities e-euted up to date <2 sets o) earlier measurements o*ered or superseded by later ones being ignored.

The progress o) an item o) $or# should be so reported as to desribe as appro-imately aspossible2 in terms o) the unit adopted2 the 4uantities o) $or# e-euted up to the re4uiredstandard.

Note.9It i# reco+i#ed t"'t erfect 'cc$r'cy c'ot '%)'y# /e #ec$red i'*i+ iteredi'te reort# of ro+re##. A f'ir%y re%i'/%e record i# '%% t"'t i#ece##'ry, /$t if t"e 't$re of t"e )or* '*e# it io##i/%e or diffic$%t to'c"iee t"i# i r'ctice, reort# of ro+re## 'y /e di#e#ed )it" i c'#e#coered /y 'r'+r'" <?2.

VI/:P!ep$!$tion# Co.petion $n- Dispos$ of >o!@s A%st!$"ts/

The "or#s Abstrat should be prepared in the subdi*isional o))ie in the )irst instane. It shouldbe posted day by day )rom the (ash ,oo# and the onneted bills o) ontrators andsuppliers2 ash re)unds and read1ustment o) )inal harges being posted as minus



entries. At the end o) the month2 sto# and ad1ustment transations should be added and2in the detailed statements pro*ided )or the purpose2 4uantities o) $or# e-euted shouldbe. posted )rom measurement boo#s or other soures and the losing balanes o) ontrators9 aounts should be detailed so as to pro*e the orretness o) the up to datetotals under the suspense heads 3/ (ontrators+Ad*ane &ayment2 5/ (ontrators+

Seured Ad*anes and 6/ (ontrators+Other Transations. The losing balanes arri*edat under the suspense head <Labourers< in%eah ase2 should be agreed $ith theonneted reord o) unpaid $ages and its orretness should be erti)ied o*er the datedinitials o) the Subdi*isional O))ier. The "or#s Abstrat should then be )or$arded inoriginal to the di*isional o))ie2 $ere all neessary ompleting entries $ill be made inrespet o) the diret harges and ad1ustments made by the Di*isional O))ier and the

Abstrat he#ed and losed under the super*ision o) the Di*isional Aountant2 $ho shouldreord a erti)iate in the )ollo$ing )orm >+

This Abstrat has been he#ed under my super*ision. I ha*e personallyompared all the items in the 9 Details o) ontrators9 losing balanes9 $ith the(ontrators9 Ledger and )ound them orret.<

Note 0.9T"e o#ti+ of #toc* 'd 'd$#tet tr'#'ctio# 'y, if referred, /e doe etire%y i t"e dii#io'% office.

Note <.9Po#ti+# 'de i t"e #$/-dii#io'% office #"o$%d /e i /%'c* i* 'd '%% o#ti+# 'd correctio# 'de i t"e dii#io'% office i red i*.

Note 2.9Office coie# of Wor*# A/#tr'ct# eed ot /e *et, '# t"eori+i'%# 're ret$red /y t"e dii#io'% office 'fter co%etio. Before t"eWor*# A/#tr'ct# 're #et to t"e dii#io'% office, t"e $ to d'te tot'%##"o$%d /e etered i 'd'ce i t"e ret$r# for t"e fo%%o)i+ ot" 'd t"e#e #"o$%d /e corrected, if ece##'ry, o receit /'c* of t"e Wor*#

A/#tr'ct# fro t"e dii#io'% office.

"hen )inally ompleted in all respet2 all the "or#s Abstrats o) a month should be e-amined by theDi*isional O))ier and any e-planations neessary alled )or )rom the Subdi*isional O))ier. Themonthly e-amination o) the "or#s Abstrats is an important part o) the duty o) the Di*isionalO))ier and must not be omitted. 7e must initial and date/ them in to#en o) the per)ormane o) this duty.

F/:REISTER OF >ORKS

I/:Fo!.s of Re8iste!s of >o!@s $n- t4ei! P!ep$!$tion/

The permanent and olleti*e reord o) the e-penditure inurred in the di*ision2 during ayear2 on eah $or# estimated to ost more that Rs. 52;;; is the Register o) "or#s. Thisreord is maintained in the di*isional o))ie.

There are t$o )orms o) Registers o) "or#s orresponding respeti*ely to the t$o )orms o) "or#s Abstrats !orms 66 and 6F/ )or 'a1or and 'inor Estimates. The detailed)orm F;2 should be used )or 'a1or Estimates and the simpler )orm2 .F32 )or 'inor Estimates. In respet o) petty $or#s no reord is neessary beyond the &etty "or#sRe4uisition and Aount2 !orm 652 $hih is sel)%e-planatory but2 i) desired2 9e-penditureon these $or#s may be reorded in the Register o) "or#s )or 'inor Estimates2 !orm F3.

The Registers o) "or#s are posted monthly )rom "or#s Abstrats. A separate )olio or set o) )olios



o) !orm F; should he assigned to eah 'a1or Estimate2 but entries relating to t$o 'inor Estimates an be made on a single page o) !orm F3. "hen separate "or#s Abstratsare prepared2 under paragraphs 5:B and 552 )or the sub%$or#s or parts o) a 'a1or Estimate2 the transations relating to eah "or#s Abstrat should be posted sepa%rately and an abstrat )or the entire $or# should be prepared on a separate )olio or set

o) )olios )or omparing the ost o) the $or# and its sub%$or#s $ith the pro*ision in theestimate. The )ollo$ing instrutions should reei*e speial attention >+

The Register o) "or#s is not a lassi)ied aount o) $or#s@ )or )aility o) re)erene it should besupplied $ith an inde- $hih should be subdi*ided under the presribed heads o) aount

lassi)iation.

The santioned amount o) estimate should be entered in respet o) eah $or#. "hensupplementary estimates are santioned2 the additional amounts santioned should beentered belo$ the orresponding amounts o) the original estimate and both totalled.,ut $hen a re*ised estimate is santioned2 the aount o) the original estimate should belosed and the re*ised estimate should be entered on a )resh )olio2 prominently mar#edRe*ised Estimate < in red in#2 and a re)erene to the )olio on $hih the originalestimate is to be )ound should be entered thereon.

In the ase o) $or#s )or $hih spei)i appropriations are santioned indi*idually2 &#de rule6: o) Appendi- to this (ode2 the amount o) appropriation )or the year should benoted in. the register at the top o) the page2 any additions or dedutions made duringthe year being noted in the same plae.

The blan# *ertial olumns in !orm F; should be utilised )or the )inal sub%heads o) theestimate and )or as many o) the suspense heads as may be operated upon2 but thesub%olumns )or < 4uantity < and the horiontal olumns )or < rate o) ost< should bele)t blan# in respet o) sub%heads )or $hih there are no 4uantities in "or#s

Abstrats2 &#de paragraph 56.

In !orm F3 the )inal harges on $or#s should be posted in the olumn Total *alue o) $or# doneM and the single olumn Suspense Aounts< should embrae thetransations under all the suspense aounts.

II/:Ex$.in$tion % Division$ Offi"e!/

,e)ore the date o) submission o) the monthly aount to the Aountant General2 the posting o) the Registers o) "or#s should be ompleted and the registers should then be <laid be)orethe Di*isional O))ier )or re*ie$. The monthly aount o) eah $or# on $hih there hasbeen e-penditure during the month should be initialled and dated/ by the Di*isional O))ier inthe olumn set apart )or the purpose2 in to#en o) his ha*ing e-amined the entries and)ound them orret. Atual as $ell as probable e-esses2 $hether in the total ost o) a$or# orH sub%head or in the rate o) ost o) a sub%head2 should reei*e speial attention2and "or#s Slips in !orm 6B should be prepared and submitted to the SuperintendingEngineer $hen neessary2 &#de paragraphs 6F and FF o) the (entral &ubli "or#sDepartment (ode.

Note 0.9If t"e tr'#'ctio# of ' dii#io 're ery %'r+e, t"e Dii#io'% Officer 'y '%%o) ' e5tr' eriod of ' fe) d'y# for t"e co%etio of t"e Re+i#ter#of Wor*#, /$t t"e #$/i##io of t"e ot"%y 'cco$t# to t"e Acco$t't 3eer'% 'd t"e co%etio of t"e Wor*# A/#tr'ct# ('r'+r'" <@< #"o$%d ot /e de%'yed o t"i# 'cco$t.



Note <.9It #"o$%d /e #ee&, )it" #eci'% refere&ce to )or*# o& )"ic" t"ere "'e /ee& o%y etty or o tr'#'ctio# d$ri+ t"e reio$# t)o or t"ree ot"#, if t"ere 'recirc$#t'ce# $#tifyi+ t"e ret'rted ro+re## of e5edit$re. If 'y #$c")or*# "'e /ee #toed or 're *o) to /e e'ri+ co%etio, t"e de%'y ic%o#i+ t"eir 'cco$t# #"o$%d /e e7$ired ito= #ee '%#o 'r'+r'" <@6. If

t"e #%o) ro+re## of e5edit$re i# d$e to de%'y# i e'#$ri+ )or* doeor i #ett%i+ $ /i%%#, t"e c'$#e 't )or* #"o$%d receie 'ttetio.

III/:Cosin8 t4e A""o&nts on Co.petion of >o!@/

(A* SETTLEMENT OF LIABILITIES AND ASSETS AND CLEARANCE OF S+SPENSE

ACCO+NTS

It is an ob1et o) great importane to lose the aounts o) $or#s as soon as possible a)ter the atual$or# o) onstrution is ompleted2 &#de paragraph F o) the (entral &ubli "or#s Department(ode. I) there is neessarily any delay in losing9 the aounts2 it should be seen in partiular that )urther harges are not inurred $ithout the permission o) the Di*isional O))ier.

,e)ore the aounts o) a $or# an be losed on its ompletion2 it should be seen that any ad1ustmentso) ost neessary under the rules2 e./. paragraph :5 o) the (entral &ubli "or#s Department(ode2 and paragraph / o) Statement A in Appendi- 5 to this (ode2 ha*e been duly made inthe aounts2 that all liabilities not originally brought to aount ha*e .either been li4uidated or sine brought to aount and that the balanes under the suspense aounts < (ontrators <and < Labourers < ha*e been leared2 &#de paragraphs 5: to 5C. I) the $hole or any part o) the e-penditure on the $or# is%reo*erable )rom another department2 Go*ernment2 loal bodyor indi*idual2 ation should be ta#en to e))et or omplete the neessary reo*ery be)ore theaounts o) the $or# are losed.

The suspense aount 'aterials< should be leared and the total ost o) materials should bedistributed o*er the )inal sub%heads or other aounts onerned be)ore the aounts o) a $or#

an be losed so that2 )or statistial purposesK the )ull ost2 inlusi*e o) the *alue o) materials o) eah lass o) $or#2 may be $or#ed out and plaed on reord. This is e))eted in the di*isional o))ie

in the )ollo$ing manner>+

A)ter orders ha*e been passed by the Di*isional O))ier on the )inal report o) the *alue and *eri)iation o) materials at site (&#de paragraph 5:6/2 the ation ta#en )rom time to time as to the disposal o)

surplus balanes and to the ad1ustment o) disrepenies and losses should be reorded in !orm 6C.

&etty de)iienies and surpluses held to be due to the adoption o) )ormulae )or determining the

4uantities used in onstrution may be ad1usted under the orders o) the Di*isional O))ier by debit or redit to the sub%heads onerned2 ation being ta#en separately2 i) neessary2 to ma#e suitable

re*ision o) the )ormulae in use.

Shortages and losses )or $hih any ontrators are held responsible should be ad1usted by promptreo*ery either in ash or by debit to their personal ledger aounts. I) they are reo*erable )romother persons the debits should be trans)erred to the 'isellaneous &. ". Ad*anes < aount )or reo*ery in ash or by dedution )rom pay bills2

Other atual losses $hih are irreo*erable should be $ritten o)) under the orders o) ompetentauthority2 the harge being trans)erred to the sub%head (ontingenies2 or to the sub%headsonerned2 or e*en to a ne$ sub%head opened )or the purposeH%as may be onsidered suitable$ith due regard to the statistial *alue o) the reorded ost o) )inal sub%heads o) $or#.

The ost o) surplus materials $hih annot be sold or trans)erred else$here and losses on aount o)



the sale or trans)er o) surplus stores at a redued *aluation should be ad1usted by harge to thesub%heads onerned.

In ma#ing notes o) these ad1ustments in !orm 6C2 ad1ustments to be e))eted by debit or redit to the)inal sub%heads o) the $or# should be #ept distint )rom those a))eting other heads o) aount or the aounts o) other $or#s. Only transations o) the )ormer lass should be posted in the olumns

headed I) debited to sub%heads o) this $or# and mar#ed G and 7 in &arts II and III respeti*ely.See also paragraph 5:.

"hen &arts II and III o) !orm 6C are ompletely registered as abo*e and there are no moread1ustments to ma#e2 &art IV o) the )orm should be )illed up as )ollo$s >+

Against line 3 should be entered2 by sub%heads2 the total alulated ost o) materials used inonstrution2 as per line , .o) the )inal report in !orm 6 re)erred to in paragraph 5:6.

Against lines 5 and 6 should be entered2 item by item2 the ad1ustmentsregistered in &arts II and III2 respeti*ely2 o) !orm 6C in the olumns mar#edG and 72 &#de lause (f) abo*e.

Entries against lines 32 5 and 6 should then be totalled up2 so as to arri*e at thetotal debits to be raised against the%)ilial sub%heads2 by minus debit to thesuspense head <'aterials <2 on aount o) the ost o) materials relating toeah.

On the basis o) the totals o) &art i* a losing entry should then be made in the Register o) "or#s $ith the appro*al o) the%Di*isional O))ier2 and the inlusi*e rates o) ost o) all the sub%heads onerned should be stru#2 entries being made as sho$n belo$ >+

&$ntit/ A.o&nt/

Tot$ 32;;2;;; 5;2;;;

Rate 5;

Trans)er entry o) ost o) materials2 as per &art IV o) !orm 6C 3;2;;;

Inlusi*e ost 6;2;;;

Inlusi*e rate 6;



The sub%head <Additional (harges )or 'aterials issued to (ontrators < paragraph 5/should reei*e the speial attention o) the Di*isional O))ier $ho should2 i) neessary2in*estigate large losing balanes under this head be)ore permitting the aounts o) the$or# to be losed. It is not neessary to lear this head by trans)erring the hargesboo#ed under it to other )inal sub%heads2 but pro)its or losses $hih are not learly

traeable to #no$n di))erenes bet$een the rates hargeable to ontrators and theatual ost to Go*ernment2 should not be aepted as orret $ithout loser e-amination.

The aounts o) annual maintenane estimates must be losed in the month )i-ed by theloal Administration2 under paragraph 3;6 o) the (entral &ubli "or#s Department(ode2 as the last month o) the $or#ing year )or the purpose. Ordinarily2 it should bepossible to omplete all the repair $or# and to settle the aounts o) ontrators andother suspense aounts2 be)ore the e-piry o) the $or#ing year. I)2 in any e-eptionalase2 any $or# remains to be done and2 in aordane $ith paragraph 3;F o) the(entral &ubli "or#s Department (ode2 it is proposed to arry it on to (ompletion2ation should be ta#en as under >+

The e-penditure inurred in the ne-t $or#ing year should be treated as e-penditureagainst the annual maintenane estimate )or that year.

The suspense aounts o) the $or# should be losed in the K.i 2t month o) the $or#ing year2by trans)erring the balanes o) all those aounts to the general suspense aounts <&ubli "or#s Deposits< or <'isellaneous &. ". Ad*anes<2 as the ase may be2$hih should be relie*ed in the )ollo$ing month by re trans)erring the balanes to thesuspense aount onerned in the aounts o) the maintenane estimate )or the ne-t$or#ing year. All unsettled liabilities and assets should then be treated as thosepertaining to the ne-t $or#ing year9s estimate. (%* CLOSIN ENTRIES AND REVIE> OF E?PENDIT+RE/

"hen the $or# is ompleted and the aounts o) it ha*e been settled and $ritten up asindiated in paragraphs 5CC and 5CB a double red in# line should be ruled belo$ the)inal entries and a note made in red in# "or# ompleted in. .. .. .. . . .. .. . .. .. . .3B....<. This note should be signed by the Di*isional O))ier in to#en o) his satis)yinghimsel) that all ation has been ta#en under those paragraphs. It $ill be theauthority )or treating the aounts o) the $or# as losed2 and a $or# should not bereported as ompleted in the di*isional aounts unless this authority has been plaed onreord.

I) it is a Deposit "or#2 steps should be ta#en promptly to surrender the une-petedbalane2 i) any2 o) the deposit $ith the appro*al o) the Di*isional O))ier.

("* E?CESSES OVLR ESTIMATES/

(i* E5ce##e# '##ed /y Dii#io'% Officer.

I) the total e-penditure on the $or# is in e-ess o) the santioned estimate and the e-ess ispassed by the Di*isional O))ier under his po$ers@ the $ords E-ess passed by me <should be added to the ompletion note reorded under paragraph 5B5.

(ii* Co%etio Reort# 'd St'teet#.

I)2 ho$e*er2 the e-ess is not $ithin the Di*isional O))ier9s po$ers to deal $ith2 a Detailed(ompletion Report in !orm FF should be prepared or the item should be inluded



in a onsolidated (ompletion Statement o) "or#s and Repairs in !orm F:2 as maybe re4uired under the rule in paragraph BB o) the (entral &ubli "or#s Department(ode. The ompletion note in the Register o) "or#s should then be ampli)iedthus2 <"or# ompleted in... . . . . . . . . . 3B... (ompletion Report statement submitted $iththis o))ie letter No. .. .. .. .. .. .. .. . dated... .. .. .. .. .. .. .. . 3B. <

The orders passed subse4uently by highers authority on the e-ess reported in the(ompletion Report Statement should also be noted in the Register o) "or#s to ompletethe reords.

IV/:Co!!e"tion of e!!o!s $fte! "osin8 A""o&nts/

Should an error or omission in the reorded e-penditure o) a $or# ome to light a)ter itsaounts ha*e been losed (.#ce paragraph F o) the (entral &ubli "or#sDepartment (ode/2 the aounts may be reopened in order to reti)y the error or omission unless the amount in*ol*ed is not more than ten rupees in $hih ase it $illbe su))iient to ma#e a note o) the error or omission 'I the rele*ant doumentsonerned.

V/ S"4e-&e of R$tes/

To )ailitate the preparation o) estimates2 as also to ser*e as a guide in settling rates inonnetion $ith ontat agreements2 a shedule o) rates )or eah #ind o) $or# ommonlye-euted should be maintained in the di*ision and #ept up to date. It should be prepared onthe basis o) the rates pre*ailing in eah loality and neessary analysis o) the rates )or eah desription o) $or# and )or the *arying onditions thereo) should2 so )ar as may bepratiable2 be reorded.

The rates entered in estimates should generally agree $ith the sheduled9 rates but $here2)rom any ause2 the latter are not onsidered su))iient2 the de*iation should be e-plained indetail in the report on the estimate.

/ ,,,CONTRACTORS LEDER

The rules in this setion apply to all transations $ith ontrators in onnetion $ith the ontrats or 1obsunderta#en by them2 $hether relating to the e-eution o)< $or#s or to the supply o) materials )or $or#s or sto#.

I/:Fo!. $n- &se of t4e Le-8e!

The aounts relating to ontrats should be #ept in the (ontrators9 Ledger2 !orm F62 aseparate )olio or set o) )olios being reser*ed )or all the transations $ith eah ontrator )or $hom a personal aount is maintained2 &#de paragraph 5BC.

A personal aount should be opened in the ledger )or e*ery ontrator2 $hether or not a )ormalontrat has been entered into $ith him unless the $or# or supply entrusted to him is not

important and no payment is made to him e-ept on a !irst and !inal ,ill2 !orm 5F2 onompletion. I) any materials are issued to the ontrator or any payments are made onhis behal)2 a ledger aount must be opened. 2

II/:Postin8 t4e Le-8e!/

The (ontrators Ledger should be $ritten up in the di*isional9 o))ie. It is not neessary)or the Subdi*isional O))ier to maintain a similar ledger in his o))ie but i) hemaintains one the di*isional o))ie may not re4uire him to )urnish e-trats there)rom.

E-ept $hen a ontrator9s aount is to be losed and the proedure presribed in



paragraph 5 is obser*ed in respet o) unpaid bills2 the *alue o) $or# done or supplies made by a ontrator should not be redited to his aount until his billhas been passed and payment made thereon. Debit entries in the ledger should bemade only on the basis o) transations reorded in the aounts2 the postingsbeing made )rom the supporting ash2 sto# or ad1ustment *ouhers@ liabilities not

yet li4uidated should be e-luded altogether. The *alue o) materials2 i) any2 issuedto a ontrator under paragraph.56C or 56B should be debited to his aount onthe authority o) his a#no$ledgment. See paragraph 5F5.

Note.9Sec$rity deo#it# of cotr'ctor# #"o$%d ot /e ic%$ded i t"eir er#o'% 'cco$t# i t"e %ed+er, ide 'r'+r'" 2@@.

The )orm o) the ledger pro*ides )or the )ollo$ing olumns >+ &artiulars o) ,ill or Vouher >+

Date.

Vouher No.

Serial Number2 i) a Running Aount ,ill.

Net Transations detailed by suspense heads >+

Ad*ane &ayments.

Seured Ad*anes.

Other Transations.

Name o) $or# or Aount and partiulars o) transations.

Gross Transations >+

Debits.

(redits.

Total *alue o) $or# or supplies.

Remar#s.

Co&.ns 6 $n- < onstitute the ledger aount proper and olumns F2 : and set )orth the nete))et o) eah posting on the three suspense heads ma#ing up the aount. (olumn 3; isalso not a part o) the personal aount but $ill be )ound use)ul )or the purpose o) e-erisinga he# o*er the ontinuity o) bills in the ase o) running aounts.

Co&.ns 2 to 0 $n- 22 re4uire no e-planation. Instrutions )or )illing in olumns F to 3; in thease o) personal aounts are gi*en belo$ >+

Co&.n 5/: Name o) "or#2 et.<9. 7ere should be entered9 the )ull name o) the $or#to $hih the bill or *ouher relates e-ept in the ase o) suppliers9 bills2 $hen the nameo) the aount onerned2 Sto# or &urhases2 should be stated. ,rie) partiularsdesribing the nature o) the transation should then ,e%added2 and against the lineshould then be posted2 in the money olumns F2 :2 2 C2 B and 3;2 the )iguresrelating to that transations only. "hen a dedution made )rom a ontrator9s bill )or one $or# is reditable to the aount o) another $or#2 and suh redit is inonnetion $ith his ontrat )or the latter $or#2 t$o distint sets o) entries should bemade in the ledger one )or the payment made on aount o) the )ormer $or#2 andthe other )or the reo*ery reditable to the latter2 as i) that reo*ery had been made



in ash. The seond set o) entries should be posted in a separate line2 in olumns and B against the name o) the $or# onern red.

Note.9If t"ere 're #eer'% cotr'ct# i coectio )it" ' )or* or 'cco$t, t"etr'#'ctio# re%'ti+ to e'c" #"o$%d /e di#ti+$i#"ed, refer'/%y /y 7$oti+ t"e $/er 'd d'te of '+reeet.

Co&.n 3/: Ad*ane &ayments <+I) the bill is a Running Aount ,ill A or ,!orm 5: or 5/2 )igure D o) Aount I should be posted in this olumn.

Co&.n 1/: Seured Ad*anes <+I) the bill is a Running Aount ,ill ,2 !orm 52)igure E o) Aount II should be posted in this olumn.

Co&.n ;/: Other Transations<+In the ase o) Running Aount ,ills2 )igure G o) the 'emorandum o) &ayments should be posted in this olumn. I) a payment ismade on a !irst and !inal ,ill2 !orm 5F2 no entry2 should be made in this olumnunless a reo*ery is made )rom the ontrator on any aount. In the ase o) transations other than these2 the amount paid or reo*ered should be entered.

In "o&.ns# 3# 1 $n- ;# debits to ontrators should be posted as plus entries andredits as minus entries.

Co&.n 6/: Gross Transations+Debits <+I) it is a Running Aount ,ill2 )igure 7 o) the 'emorandum o) &ayments should be posted in this olumn2 other$ise thetotal amount paid or hargeable.

Co&.n </: Gross Transations+(redits <+7ere should be entered the *alue o) $or# or suppllies reditable to the ontrator2 $hih $ill be )igure ! o) Aount I inthe ase o) Running Aount ,ills.

Co&.n 27/: Total *alue o) "or# or Supplies <+In the ase o) Running Aount ,illshere should be entered the total *alue o) $or# done or supplies made up to date2

as per )igure A o) Aount I o) ,ill2 but be)ore posting the bill it should be seenthat the )igure sho$n in Aount I o) it as < Dedut *alue o) $or# sho$n on pre*iousbill< agrees $ith the last entry in olumn 3; o) the ledger against the $or#onerned. In to#en o) this he# this last entry in olumn 3; should be initialledand dated/ by the Di*isional Aountant.

III/:B$$n"in8 $n- Re"on"ii$tion/

The ledger aounts should be losed and balaned monthly. The losing balane o) eahpersonal aount should be detailed so as to sho$2 in respet o) eah separate $or# or aount Sto# or &urhases/2 the amount outstanding2 i) any2 under eah o) the threesuspense aounts2 (2* Ad*ane &ayments2 (=* Seured Ad*anes and (0* Other

Transations2 $ith a 4uotation2 in eah ase2 o) the last Running Aount ,ill and o) all the*ouhers supporting unad1usted outstandings under <Other Transations< notinorporated in the last Running Aount ,ill. In the ase o) Running Aount ,ills thesebalanes an easily be asertained )rom the 'emorandum o) &ayments as indiated in thetable belo$ and it $ill be )ound on*enient in pratie to ma#e a note o) the outstandingbalanes o) eah bill2 in the ledger2 $hen posting the bill2 so that at the end o) the monththe losing balane o) the ledger aount may be *eri)ied $ith the net result o) the detailsalready reorded >+



C$ss of %$$n"e/ SERIAL N+MBER OF ENTR9 IN MEMORAN D+M OF PA9MENTSON BILL FORM/

R&nnin8A""o&nt Bi A/

R&nnin8A""o&nt Bi B/

R&nnin8A""o&nt Bi C/

(2* Ad*ane &ayments 5 5 ..

(=* Seured Ad*anes .. 6 ..

(0* Other Transations F : 5

Note. --See Note /e%o) 'r'+r'" 2>0(c (i.

The Di*isional Aountant should be held responsible )or the orretness o) the (ontratorsLedger and )or seuring agreement2 month by month2 bet$een the balanes detailed inthe $or#s abstrats and the orresponding balanes o) the aounts in the ledger. 7eshould )urther see that there is no indiation o) a transation pertaining to a runningaount ha*ing been settled on a )orm o) bill not permitted to be used )or the purpose.

&eriodially all the personal aounts in the ledger should be e-amined to see 3/ thatbalanes do not remain outstanding )or a long time $ithout 1usti)iation and 5/ that2 in thease o) running aounts2 bills are prepared at reasonable inter*als.

Entries in olumn 3;2 <Total Value o) "or# or Supplies< not bearing the initials o) theDi*isional Aountant reorded under paragraph 6;3 / &###) should be re*ie$ed in

partiular to asertain the ause o) delay2 i) any2 in the preparation o) )inal bills. Thise-amination must in*ariably be made be)ore a *olume o) the ledger is laid aside onompletion2 so as to ensure that all outstanding aounts in it are arried )or$ard to a ne$*olume.

IV/:S"!&tin of A""o&nts % Cont!$"to!s/

A ontrator re4uiring a opy o) his running aount bill or an e-trat )rom his aount in the(ontrators9 Ledger should be )urnished $ith the same. 7e should be enouraged to loo#at his aount in the ledger .and sign it in to#en o) his aeptane o) it. See also Note 5belo$ paragraph

S+NDR9 R+LINS

I/:C$!!i$8e $n- In"i-ent$ C4$!8es

The ost o) arriage o) sto# materials to site o) $or#2 and o) all arriage harges2 inonnetion $ith the mo*ement2 )rom plae to plae2 o) other 'aterials issued to or pro*ided speially )or a $or#2 should be debited diret to the aount o) the $or#2 thee-at lassi)iation o) harge being as indiated belo$ >+



N$t&!e of iss&e of .$te!i$s/ He$- "4$!8e$%e in t4e $""o&nt of t4e )o!@/

I/ Issue to (ontrators under paragraph 56C a/

(' To the promised plae o) deli*ery

(/ ,eyond the plae o) deli*ery2 i) inurred

<!inal (harges< in the ase o) 'inor Estimates and <Additional (harges )or 'aterials issued to (ontrators< in> the ase

o) 'a1or Estimates.

The personal aount o) the ontrator under the

suspense head <(ontrators. Other Transations<.

II/ Issues to (ontrators under paragraph 56B Do/

III/ Issues Diret to "or#s The sub%head to $hih the ost o) thematerials is debited.

"hen surplus materials are returned )rom a $or# to sto#2 the ost o) arriage should be bornby the $or#2 but i) they are trans)erred to another $or#2 the harge may be debited to either $or# as may be e4uitable.

Inidental harges onneted $ith the mo*ement o) materials issued to or pro*idedspeially )or a $or# or returned there )rom2 should be ad1usted in the same $ay as the osto) arriage.

In all ases the plaes )rom and to $hih materials are on*eyed2 the distane2 the 4uantityand the appro-imate $eight must be stated learly in the payment *ouhers.

II/:C4$!8es fo! Ex$.in$tion of Soi/

The e-pense attendant upon the neessary e-amination o) the soil )or the )oundations o) $or#sordered by ompetent authority should be treated as outlay on $or#s and not as aontingent harge2 pro*ision )or it being made under the ser*ie head onerned in are4uisition or estimate aording to the sum in*ol*ed.

III/:Expen-it&!e on In$&8&!$tion Ce!e.onies/

The e-penditure inurred $ith the santion o) ompetent authority on eremonies onneted $iththe inauguration o) important publi $or#s2 should be debited+

in the ase o) Irrigation pro1ets )or $hih separate apital aounts are maintained2 to there*enue aount o) the pro1et.

in the ase o) other $or#s2 to the ontingenies o) the santioned estimate.

IV/:R$tes $n- T$xes of B&i-in8s/

'uniipal or other rates and ta-es on publi buildings2 residential or non%residential2 $hendebitable to the &ubli "or#s Department as the Department in administrati*e ontrol o) the building should be treated as e-penditure on repairs and debited to the maintenaneestimates o) the buildings onerned.

V/:Exe"&tion of >o!@s % ot4e! Dep$!t.ents

"hene*er the maintenane o) any $or#s under the administrati*e ontrol o) the &ubli "or#sDepartment is entrusted to the ageny o) another (i*il Department $ith the santion o) Go*ernment2 the rules o) proedure appliable to e-penditure onneted $ith the $or#s $ill



be suh as%may be laid do$n by the loal Administration in onsultation $ith the Aountant General sub1et to )ollo$ing reser*ations >+

The (i*il Department should be responsible to the &ubli "or#s Department to aount)or appropriation plaed at its disposal.

The &ubli "or#s Department should retain budgetary and )inanial ontrol.The &ubli "or#s Department should retain tehnial ontrol through inspetion.

VI/:Exe"&tion of ove!n.ent >o!@s % Lo"$ Bo-ies/

"hen the &ubli "or#s Department entrusts to the ageny o) a Distrit ,oard2 or other loalbody2 the maintenane o) Go*ernment buildings or roads2 $ithout trans)erring theproperty to the loal body2 the payment made to it on this aount should be treated as apayment )or $or# done by a ontrator. I) lump sum payments ha*e been agreed upon2 theproedure )or settling the aount periodially2 and )or reording the %ost o) the $or#s2may be simpli)ied2 $ith the onurrene o) the Aountant%General2 pro*ided+

that a erti)iate that the $or# has been done in aordane $ith the onditions agreed

upon is plaed on reord by a responsible o))iial2

that i) the payment is made )or a number o) $or#s2 e-penditure on all o) $hih annot belassi)ied in the aounts under a single head o) aount2 the neessary detailedlassi)iation o) the harge is set )orth2 and

that2 as )ar as possible2 the liability o) a year is settled $ithin that year (see also paragraph5B3/.

See also paragraph 5;3.

Note 0.9T"e#e 'yet# #"o$%d ot /e c"'r+ed to t"e ior "e'd :+r't#- i-'id: t"'t "e'd /ei+ iteded for c'#" cotri/$tio# 'de to %oc'%

/odie# i coectio )it" (0 ro'd# )"ic" 're eit"er ot t"e roerty of 3oeret, or, /ei+ #$c" roerty, "'e /ee tr'#ferred to t"e cotro% of ' %oc'% /ody 'd (< i#ce%%'eo$# cii% )or*#, t"e co#t of )"ic" if co#tr$cted /y t"e P$/%ic Wor*# De'rtet )o$%d /e de/it'/%e to t"eior "e'd :Ori+i'% Wor*#9B$i%di+#9Cii% Wor*#: 'd for t"e fi'ci'% '##i#t'ce +ie to t"e#e /odie#, i t"e for of e5edit$re ic$rred i t"eP$/%ic Wor*# De'rtet o ' )or* co#tr$cted /y t"'t de'rtet ot"eir /e"'%f.

Note <.9T"e %oc'% Adii#tr'tio )i%% i##$e order# #t'ti+ )"o #"'%% /etre'ted '# A :re#o#i/%e offici'%: i e'c" c'#e for t"e $ro#e# of roi#o('.

VII/:S"ope of S$n"tion/

The authority granted by a santion to an estimate is stritly limited by the preise ob1ets .)or $hih theestimate $as intended to pro*ide. . Aordingly it is not permissible to apply2 $ithout the santiono) the ompetent authority2 any antiipated or atual sa*ings $hether due to the abandonment o) a part o) $or# or to any other ause2 on a santioned estimate o) a de)inite pro1et2 to arry outadditional $or# not ontemplated in the original pro1et or )airly ontingent on its atual e-eution.



CHAPTER ?I/ ,,,ACCO+NTS PROCED+RE FOR L+MP,S+M CONTRACTS/

A/ ,,,,,ENERAL

In a lump%sum ontrat the ontrator agrees to e-eute a omplete .$or# $ith all its ontingenies inaordane $ith the dra$ings and spei)iation )or a )i-ed sum2 the )ollo$ing2 being its essentialharateristis >+

A shedule o) rates is spei)ied in order to regulate the amount to be added to or deduted )rom the)i-ed sum on aount o) additions and alterations not o*ered by the ontrat.

E-ept as pro*ided in lause 0/2 no allusion is made in the on%trat to the departmental estimate o) the $or#2 shedule o) rates> or 4uantities o) $or# to be done.

Detailed measurements o) the $or# done are not re4uired to be reorded e-ept in respet o) additions and alterations.

The )orm o) ontrat is presribed by Go*ernment in onsultation $ith its La$ O))iers. As the aount rules

herein ontained are based2 on the assumption that the essential onditions mentioned abo*e $illbe obser*ed in dra$ing up ontrats2 it is neessary that2 be)ore the )orm is )inally determined2 thead*ie o) the Aountant General should be sought on the 4uestion $hether the )orm proposedmeets the re4uirements o) audit.

B/:PA9MENTS TOR >ORK DONE/

Sub1et to the terms o) the ontrat and suh subsidiary instrutions as may be laid do$n bythe loal Administration to ensure that the $or#s are e-euted in aordane $ith thepresribed spei)iation2 plans and dra$ings2 payments )or $or# done are not made tothe ontrator other$ise than on the erti)iates o) the o))iers in harge2 o) the $or#2as detailed in &aragraphs 63 and 63 belo$.

"hene*er it is proposed to ma#e any intermediate payment a erti)iate should be gi*en bya responsible o))ier o) Go*ernment not belo$ the ran# o) Sub%di*isional O))ier/ tothe e))et that2 by super)iial . or general measurement or by some other suitablemethod laid do$n by the loal Administration $hih should be spei)ied/2 he hadsatis)ied himsel) that the *alue o) the $or# done is not less than a spei)ied amount inon)ormity $ith ontrat agreement and that2 $ith the e-eption o) authorised additionsand alterations2 it has been done aording to the presribed dra$ings andspei)iation.

Note.9T"e Dii#io'% Officer i# e5eted fro #ecifyi+ i t"e /i%% t"eet"od e%oyed /y "i i e#ti'ti+ t"e '%$e of )or* doe. Sii%'r

e5etio )'y /e '%%o)ed /y t"e %oc'% Adii#tr'tio, 'fter co#$%t'tio)it" t"e Acco$t't 3eer'%, i c'#e )"ere t"e #t't$# 'd e5eriece of t"e certifyi+ officer 're 'de7$'te.



In the ase o) )inal payments2 in addition to a reord o) detailed measurements in respet o) additions and alteration2 there should be a erti)iate o) ompletion o) the $or# aordingto the presribed dra$ings and spei)iation signed by the Di*isional O))ier or suh other o))ier as may be delared by the loal Administration to be an e-periened engineer o) Go*ernment )or the purpose.

Note.9I e5cetio'% c'#e#, #$c" '# t"'t of t"e e5ec$tio of ' )or* i '/order co$try $der t"e #$eri#io of ' re#o#i/%e cii% officer )it"o$t t"e iteretio of t"e P$/%ic Wor*# De'rtet, ' co%etio certific'te#i+ed /y t"e cii% officer cocered 'y /e-'cceted, if "e i# eo)ered /y t"e %oc'% Adii#tr'tio to #i+ it.

In order that a proper )inanial ontrol may be e-erised o*er the payments made2 it isneessary that the aounts o) additions and alterations should be #ept 4uite distint)rom those o) the rest o) the $or#. t There is no ob1etion to payment )or additions andalterations being made be)ore the \ompletion%o) the $or#2 i) the detailed measurementso) them ha*e been made.

C/:FORMS OF BILLS/

The )orms o) bills used )or payments in onnetion $ith lump ?sum ontrats are !orms 5%Aand 5%,.

!orm 5%A is intended )or intermediate payments $hih may be made to the ontrator inaordane $ith his ontrat. No details o) $or# done need be reprodued in the ,ill2but a re)erene should be gi*en to the number and page o) the 'easurement ,oo# in$hih the measurements o) additions and alterations are reorded.

The )orm pro*ides )or the 9 seured ad*anes92 i) any2 $hih under paragraph 55C a/may be allo$ed to the ontrator. "hen suh ad*anes are allo$ed2 an indenture in !orm 632

should in*ariably be obtained )rom the ontrator and a detailed aount o) the materialsshould be #ept in &art II o) the bill in the manner desribed in paragraph 55. No reord o) the materials need be #ept in the 'easurement ,oo#@ the erti)iate 6/ printed on the billmust2 ho$e*er2 be signed by the responsible o))ier in terms o) paragraph 55C.

!orm 5%, is intended )or )inal payments made to a ontrator. The details o) additions andalterations alone should be gi*en in the bill. !or the rest2 the erti)iates presribed inparagraph 63 $ill be su))iient. As a )urther preaution2 the ontrator should bere4uired to add to his a#no$ledgment in his o$n hand$riting a statement that hehas reei*ed the payment in )ull settlement o) all demands @ see ho$e*er2 Note 3belo$ paragraph 55F (b).

Note.9T"e for of 4i'% /i%% 'y /e rited o ye%%o) 'er to di#ti+$i#" itfro t"'t of t"e r$i+ /i%% (#ee ote < /e%o) 'r'+r'" << (/.

D:S+BSIDIAR9 >ORKS ACCO+NTS/

The instrutions in Setions E and ! o) (hapter U2 regarding the maintenane o) "or#s Abstrat and Register o) "or#s apply $!a!#s $!a%d#s to the aounts o) lump sumontrats. In the ase o) ma1or estimates2 the e-penditure need not2 ho$e*er2 beboo#ed by sub%heads o) $or# (see paragraphs 5; e!. se*.) i) all the hargesrepresent nothing but payments on a lump sum ontrat.

All intermediate payments9 made to the ontrator and so a#no$ledged by him areregarded as ad*anes made to him on aount o) the $or# onerned2 and are



<brought to aount in aordane $ith paragraphs 65F and 65: belo$.

&ayments )or measured up additions and alterations2 as $ell as )or the $or# o*ered by thelump sum )or $hih no detailed measurements are neessary2 are treated li#e ad*anepayments and should be brought to aount in the $or#s aounts under the suspensehead 9(ontrators+ Ad*ane &ayment9. This $ill not only simpli)y aounting but $ill

)ailitate a $ath o*er the prompt ad1ustment o) the payments made.

Note.9If ' ercet'+e or 'y ot"er ortio of t"e '%$e of )or* doe i#)it""e%d '# #ec$rity for t"e d$e f$%fi%%et of t"e ter# of t"e cotr'ct,t"e et 'o$t re'ii+ 'fter t"e ded$ctio of t"e ortio )it""e%d #"o$%d /e etered '# t"e 'd'ce 'yet.

&ayments other than those spei)ied in paragraph 65F abo*e may be either 9 Seured Ad*anes9 made on!orm 5%A or other reo*erable payments2 inluding the *alue o) materials supplied2 $hih mayha*e been made to the ontrator or to others on his behal). These should be entered in theaounts under the suspense heads 9 (ontrators+ Seured Ad*anes9 and 9 (ontrators+Other Transations9 respeti*ely.

!rom the )inal bill paid to the (ontrator !orm 5%,/2 the total ad*anes made to him in the runningaount bills !orm 5%A/ or other reo*erable payments $ill be deduted by short payment )romthe total *alue o) $or# done2 and the reo*eries so made $ill be sho$n as $#%s )igures under the suspense heads onerned2 in $hih !"e 's )igures $ill already be outstanding.

E/:CONTRACTORS LEDER

Aounts o) the transations relating to lump%sum ontrats should be maintained in the ontrators9ledger2 !orm F62 in the manner desribed in setion G o) (hapter U2 sub1et to the )ollo$ingsubsidiary instrutions.

As all intermediate payments9 made on !orm 5%A are regarded as ad*anes2 no )igure there)rom $ill be

posted in olumn B2 $hih is intended to sho$ the amount reditable to ontrators9 aount onaount o) the *alue o) $or# done. The )irst and last entry $hih $ill appear in this olumn $ill bethe )igure ! gi*en in &art I o) the )inal bill )orm 5%,. (olumn 3; need not be posted at all.

!igures )or post ing the other olumns F. :2 and C2 are indiated in the bills !orms% 5%A and 5%,/ by the same distinguishing letters D2 !2 G and 7 respeti*ely2 $hih ha*e been used todenote the orresponding entries in the ordinary hi ll !orms 57 5)i and 5.

CHAPTER ?II/:MAN+FACT+RE ACCO+NTS/

A/:INTROD+CTOR9

"hen materials are manu)atured departmentally2 either )or the general re4uirements o) $or#sor )or a partiular $or#2 a separate aount2 alled a manu)ature Aount2 must be %#ept

) the transations onneted $ith eah manu)ature. See also paragraph 6.

The detailed aounts o) the e-penditure on a manu)ature are maintained in the same $ay asthe aounts o) a $or# and2 in addition2 an aount is #ept o) the 4uantities and *alueso) the produts o) the manu)ature. The t$o setions o) the aounts are #no$n2respeti*ely2 as the <operation< and the <outturn< aounts.

The ordinary )orms o) the Registers o) $or#s are unsuitable )or reording the progress o) thetransations o) a manu)ature. !orm F52 Register o) 'anu)ature2 should be usedinstead.

It is essential that the aounts o) a manu)ature shall not remain open inde)initely. I) the



operations are seasonal2 the aounts o) eah season should be #ept separate andlosed as soon as the operations are losed. In ases in $hih operations are ontinuous2the aounts must ne*ertheless be losed periodially2 but at least one a year.

B/ ,,, OPERATION CHARES

A 'anu)ature Aount is debited diretly $ith 3/ the *alue o) ra$ materials issued )rom sto#or obtained other$ise2 5/ the ost o) the labour employed2 and 6/ other inidentalharges onneted $ith the operations.

The )ollo$ing diretions apply to ertain speial inidental harges >+

(apital harges2 suh as the ost o) lands2 #ilns2 speial plant2 et.2 inurred in .onnetion$ith a manu)ature $hih does not e-tend beyond a single season2 are debited $holly tothe aount o) the manu)ature.

(apital harges in onnetion $ith a manu)ature e-tending o*er more than one seasonshould be debited2 in the )irst instane2 to a Speial aount under the sub%head 99Land2ilns2 et.2< o) the Sto# aount. This aount should also be debited $ith the ost o)

repairs and rene$als o) the #ilns2 et. All these harges should be reo*ered in suitableinstallments by debit to the <operation< aounts o) the se*eral seasons2 the number o) installments and the amount hargeable )or eah season being determined on themerits o) eah ase2 under the orders o) ompetent authority.

Note 0.9T"e deci#io '# to t"e #$it'/%e i#t'%%et# )"ere/y t"e : L'd Ki%#, etc.: 'cco$t i# to /e c%e'red eriodic'%%y, '# +ie /y t"e'$t"ority #'ctioi+ t"e iiti'% c"'r+e, #"o$%d /e recorded i t"eRe+i#ter of Stoc*, 4or 0<, 'd ot dei'ted fro )it"o$t t"e f$rt"er order# of t"'t '$t"ority.

Note <.9W"e t"e %'d, *i%#, %'t, etc., 'c7$ired for de'rtet'%

'$f'ct$re oer'tio# 're %e'#ed to ' cotr'ctor of t"e dii#io or ot"er er#o, t"e ret c"'r+ed #"o$%d /e credited to t"i# #eci'% 'cco$t 'd ot to Ree$e.

I) the manu)ature is underta#en on behal) o) other di*isions22 departments or Go*ernments or o) loal bodies or indi*iduals2 a harge should be made onaount o) establishment9 and tools <and plant2 i) le*iable under the rules2 &#de

Appendi- :2.9 )or outlay on $or#s underta#en on their behal).

Sa*e as pro*ided in lause (c) abo*e2 no harge is permissible on aount o) thegeneral establishment and ordinary tools and plant harges2 or on aount o) interest on the apital3 ost o) the land2 #ilns2 plant2 et.2 though all these harges2should be inluded in any 'ro for$a aounts o) the manu)ature operations o) thedi*ision2 $hih may be prepared under the orders o) the loal Administration2 $ith a*ie$ to ompare the ost o) artiles manu)atured departmentally $ith the ratesharged by suppliers.

The aounts o) road metal digging are not treated as manu)ature aounts2 but theharges onneted $ith land and 4uarries2 a4uired )or suh operations should bedealt $ith in aordane $ith paragraph 3:. 2

C/:VAL+E OF O+T T+RN/

A manu)ature aount is redited $ith the *alues o) the manu)atured artiles and o) thesurplus materials sold or other$ise disposed o) paragraph 5:3/.



The outturn aount re)erred to in paragraph 663 should sho$2 month by month2 the4uantities and *alues o) eah lass o) artiles manu)atured2 ompared $ith theorresponding )igures sho$n in the estimate i) any/. The detailed aount )or eahmonth should be prepared in !orm 62 Outturn Statement o) 'anu)ature2 andshould be attahed to the "or#s Abstrat )or the operation.

The rates )or *aluing manu)atured artiles should be so )i-ed as to represent2 asaurately as possible2 the atual ost o) manu)ature per uni t2 but should note-eed the%mar#et rates.

D/:ENERAL ACCO+NT

A 'anu)ature Aount is essentially a suspense aount2 as the ost o) the operationsannot be leared )inally until they ate losed. 'anu)ature transations are2there)ore2 reorded under a distint subhead2 alled.<'anu)ature< o) the Sto#suspense aount.

In the Sto# aounts2 the manu)ature transations should be reorded thus+

<Operation< harges should be sho$n as reeipt o) Sto# under the sub%head<'anu)ature<2 harges representing *alue o) Sto# materials issued to manu)aturebeing simultaneously treated as issues o) Sto# under the sub%heads onerned.

All outturn should )irst be brought )ormally on the Sto# aount2 by rediting its *alue to<'anu)ature< and simultaneously sno$ing the artiles as reeipts o) Sto# under thesub%heads onerned.

Note 0.9If t"e r'te 't )"ic" 'y 'rtic%e of o$tt$r, '$f'ct$red for ' 'rtic$%'r )or*, i# '%$ed, t$r# o$t to /e differet fro t"e I##$e R'te of '#ii%'r 'rtic%e '%re'dy i #toc*, t"e '%$e of t"e t)o 'rtic%e# 'y /e 'er'+ed for t"e $ro#e of #toc*-'cco$t#, '%%o)'ce /ei+ 'de ece##'ri%y for

t"e differet 7$'%itie# 't t"e differet '%$e#.Note <.9No S$eri#io c"'r+e# i# %ei'/%e i re#ect of 'teri'%#'$f'ct$red o /e"'%f of ot"er dii#io#, de'rtet#, 3oeret#,%oc'% /odie# 'd idiid$'%#, )"ic" 're for'%%y '##ed t"ro$+" t"e Stoc* 'cco$t $der t"i# 'r'+r'". See '%#o 'r'+r'" 22 (c.

The di))erene bet$een the <operation< and <outturn< should be ad1usted under the orders o) ompetent authority be)ore the aounts o) a manu)ature are losed. I) the ordersissued ha*e the e))et o) enhaning or lo$ering the *alue o) the outturn already broughtto aount2 the ad1ustment $ill be made by a suitable entry $ithout any )resh4uantities/ in the Outturn Statement2 !orm 6@ in other ases2 the loss or gain2 as thease may be2 should be ta#en to the e-penditure or re*enue head onerned by aregular trans)er entry2 $hih $ill a))et the <operation< aount only. In all ases2 thetotal <operation< and <outturn< should e4ual eah other on losing the 'anu)ature

Aount. See also paragraph 3562 Note 5.

S+SPENSE ACCO+NTS

CHAPTER ?III:S+SPENSE ACCO+NTS

A/:INTROD+CTOR9

The aount o) the minor head 9Suspense<2 sub%di*ided into as many o) the )i*e headsnamed belo$ as may be re4uired2 is #ept in eah di*ision under a single ma1or head o)



e-penditure unless Go*ernment has direted other$ise>+(2* &urhases2 (=* Sto#2 (0*'isellaneous &. ". ad*anes2 (3* London Stores2 and (1* "or#shop Suspense. Theseheads are o) a temporary harater and all transations reorded under them2 areultimately remo*ed either by payment2 or reo*ery2 in ash2 or. by ad1ustment. Thetransations2 there)ore2 onsist o) both debits and redits2 the latter being treated as

redution o) e-penditure $hen ma#ing up the aount o) the ma1or head.B/:P+RCHASES/

"hen materials are reei*ed )rom a supplier or )rom another di*ision or department2 their *alueshould be redited to &urhases+

immediately on their reeipt2 i) they ha*e been reei*ed )or a spei)i $or#2 so that2 'er co%!rathe ost may be inluded at one in the aounts o) the $or# and those aounts2 as $ell asthe onneted subsidiary aounts2 may ta#e ogniane o) the reeipt o) materials at theearliest opportunity see paragraph 5F5 and 5F/@ and

on losing the aounts o) the month2 i) they ha*e been reei*ed )or sto# and payment has notbeen made )or them during the month2 so as to seure agreement bet$een the 4uantity and*alue aounts see paragraph 336/.

"hen the atual *alue o) the materials is not #no$n2 an estimated )igure should be adopted2 anydi))erene being ad1usted2 as soon as #no$n2 by a 's or a $#%s redit to &urhases2 as thease may be. See also Note belo$ paragraph 6F.

"hen the prie o) the materials is paid or ad1usted by trans)er2 the payment should be debited to&urhases2 and the outstanding redit thus leared.

Note.9If t"e 'o$t 'ditted i 'yet e5ceed# t"e 'o$t credited to P$rc"'#e#, t"e differece #"o$%d /e c"'r+ed direct to Stoc* or to t"e)or* cocered.

8nlaimed balanes in the &urhases aount should be dealt $ith in aordane $ith theproedure presribed )or Deposit balanes in paragraph 6BB. &aragraph F;;regarding the repayment o) lapsed deposits applies $!a!#s $!a%d#s to repaymentso) lapsed balanes o) &urhases.

The aount o) this head should be #ept in !orm 2 Suspense Register2 the details beingreorded in a separate set o) )olios )or eah o) the t$o headings (2* &urhases )or sto#s2 and (=* &urhases )or spei)i $or#s.

S+SPENSE ACCO+NTS

C:STOCK/

9The head <Sto#< is opened in all di*isions in $hih sto#s o) materials are maintained )or generalpurposes2 &#de paragraph 35: o) the (entral &ubli "or#s Department (ode. In di*isions in$hih no %sto#s are maintained2 this aount should be opened only $hen any manu)atureoperations are underta#en.

The money limit )or the sto# reser*e o) the di*ision2 presribed by the loal Administration2 &#deparagraph 35: o) the (entral &ubli "or#s Department (ode2 is meant to be applied to the*alue o) materials a4uired or manu)atured )or sto# purposes only. E-esses o*er this limitare2 there)ore2 permissible only $hen aused by unad1usted e-penditure on ? manu)atureoperations onneted $ith spei)i santioned $or#s.

The aount head <sto#< is debited $ith all e-penditure onneted $ith the a4uisition o) sto#



materials and $ith all manu)ature operations2 and $ith the e-penditure inurred on storage. Itis redited $ith the *alue o) materials issued to $or#s or sold2 trans)erred or other$isedisposed o)2 and the balane o) the aount $ill represent the boo# *alue o) the materials inSto# 's the unad1usted harges2 et. onneted $ith manu)ature2 's the unad1ustede-penditure on storage.

The sub%heads o) the Sto# aount are>+3/ Small Stores2 5/ ,uilding 'aterials2 6/ Timber2 F/'etals2 :/ !uel2 / &ainters stores2 / 7ouse )ittings2 C/ 'isellaneous Stores2 B/ Land2ilns2 et.2 3;/ 'anu)ature2 and 33/ Storage. Nos. 3/ to C/ may be replaed loally byother suitable heads2 i) neessary.

The general aount o) the reeipts2 issues and balanes o) the suspense head <Sto#< shouldbe2 maintained in the Suspense Register2 !orm . A separate aount should be #ept inrespet o) eah sub%headH the transations o) the se*eral sub%di*isions being detailed thereinas separate items and the totals o) all sub%di*isions as another. Trans)ers $ithin the di*isionshould be aounted )or against a single item <Dedut+Trans)ers $ithin Di*ision<2 be)ore the

total )or the entire head <Sto#< is stru#.Note.9T"e c%e'r'ce of /'%'ce# $der :Tr'#fer#, )it"i receie #eci'% 'ttetio.

The subsidiary aounts o) Sto# are desribed in (hapters VII and UII.

The balane under the sub%head <storage< at the end o) a year should be ad1usted )inally2&#de paragraph 36:2 on losing the aounts o) that year as a <surplus< or <de)iit<2#.e. as pro)it or loss on sto#2 aording as it is a $#%s or 's balane2 and shouldnot be arried )or$ard to the )ollo$ing year.

D/:MISCELLANEO+S P/ >/ ADVANCES

Transations reorded under the head 9'isellaneous &. ". Ad*anes< are di*ided into )our lasses>+

Sales on redit.

E-penditure inurred on Deposit "or#s in e-ess o) deposit reei*ed.

Losses2 retrenhments2 errors et.

Other items.

Note 0.9No c"'r+e# #"o$%d /e de/ited to t"i# "e'd o& t"e +ro$&d of '/#e&ce or i&#$fficie&cy of #'&ctio& or 'rori'tio& e5cet '# roided i& ite (<.

Note <.9Per#o&'% 'd'&ce# dr')& fro t"e tre'#$ry, '&d '$dit retre&c"e&t#'de fro /i%%# c'#"ed direct 't t"e tre'#$ry, do &ot 'e'r i& t"e 'cco$&t# of dii#io&'% office#. Ad'&ce# 'de to co&tr'ctor# 'e'r i& t"e 'cco$&t# of )or*#.

"hen stores o) any #ind are sold on redit2 their *alue ('s i) reo*erable2 the Super*isionharges re)erred to in paragraph 35 o) the (entral &ubli "or#s Department (ode/ shouldbe debited to 'isellaneous &. ". Ad*anes under the sub%head <Sales on redit<2 so that3/ the aounts o) Sto# or $or#s )rom $hih the materials are issued may be #eptorretly2 and 5/ the reo*ery o) the *alue )rom the loal body or indi*idual onerned maybe $athed through the regular aounts

Note.9I e'c" c'#e t"ere $#t /e '$t"ority for t"e #'%e o credit.



Outlay on Deposit "or#s is re4uired to be limited to the amounts o) deposits reei*ed. Anye-penditure on deposit $or#s inurred in e-ess o) the amount deposited is hargeableto 'isellaneous &. ". Ad*anes pending reo*ery2 to e))et $hih ation should beta#en at one. See paragraph 63.

8nder the heading Losses2 retrenhments2 errors2 et.<2 appear the )ollo$ing>+

De)iienies in ash o) sto#.

Atual losses o) ash or sto#.

Errors in aounts a$aiting ad1ustment.

Retrenhments and losses o) other #inds reo*erable )rom Go*ernment ser*ants.

The head 9Other items9 is meant )or all debits2 the alloation o) $hih is not #no$n or $hihannot be ad1usted until reo*ery or settlement is e))eted or $rite%o)) ordered. The )ollo$ingare ited as e-amples>+3/ debits2 the lassi)iations o) $hih annot be determined atone2 5/ reo*erable debits not pertaining to the aounts o) a $or#2 and 6/ reo*erableoutstanding appertaining to $or#s2 the aounts o) $hih are losed (&#de paragraph 5

and 5B3/.

Note.9T"e #"'re of $ici'% t'5e# 'id /y 3oeret o /e"'%f of te't# of 3oeret /$i%di+# #"o$%d /e de/ited to t"i# "e'd edi+ recoery.

Items in the< <'isellaneous &. ". Ad*anes< aount are leared either by atual reo*ery or by trans)er2under proper santion or authority2 to some other head o) aount Items or balanes $hih maybeome irreo*erable should not be so trans)erred until ordered to be $ritten o)).

The detailed aounts o) this head should be #ept in !orm 2 <Suspense Register. !or items )alling under the lass <E-penditure inurred on Deposit "or#s in e-ess o) deposits reei*ed< details are notneessary2 as these are reorded in the Shedule o) Deposit "or#s2 !orm :. !or eah o) theother three lasses o) items2 a separate set o) )olios should be reser*ed2 and all the items under eah lass should be detailed so that their learane may be $athed indi*idually. An abstratshould be prepared to sho$ the totals o) all the lasses.

E/:LONDON STORES

The head <London Stores< is the suspense head through $hih are passed all transations onneted$ith stores %obtained through the 7igh (ommissioner )or &a#istan in the 8. . The ob1ets o) thisaount are (i* that the. stores reei*ed )rom England are brought on the aounts o) Sto# or $or#s immediately on their reeipt2 $ithout $aiting )or the debit )or the payments made inEngland by the 7igh (ommissioner2 (ii* that $hen the debit preedes the stores the reeipt o) thelatter is $athed2 and (iii* that in all ases agreement is seured bet$een the debit to Sto# or

$or#s2 and the payments made in England.

"hen the stores arri*e2 this head should be redited2 and the aounts o) the $or#s onerned or Sto#should be debited2 $ith the ost o) the 4uantities atually reei*ed2 the amount being determinedby on*erting the in*oied sterling *alue into rupees at the o))iial rate o) e-hange2 $hih $ill beommuniated by the Aountant General/ )or the month in $hih the payment $as made inEngland.

Note.9If t"e ot" of 'yet i# ot *o), t"e 'er'+e r'te of e5c"'+e for t"e ot" i )"ic" t"e #tore# )ere de#'tc"ed froE+%'d #"o$%d /e 'doted roi#io'%%y, #$/ect to 'd$#tet o receit



of t"e de/it for 'yet.

"hen the debit )or the payments )or stores made in England2 $hih $ill be alulated inrupees at the o))iial rate o) e-hange )or the month o) payments2 is reei*ed )romthe Aountant General2 the head London Stores should be debited and the head&ubli "or#s Remittanes redited.

(harges in &a#istan e.g.2 balane o) sea%)reight and arriage and inidental harges/should be debited diret to Sto# or $or#s onerned unless inurred prior to thearri*al o) the stores in% the di*ision2 in $hih ase they should be debited toLondon Stores2 and on reeipt o) the stores the debit should be trans)erred to therele*ant aounts o) $or#s or Sto#2 $hen ma#ing the ad1ustment o) ost as laiddo$n in paragraph 66

A surharge at the rate )i-ed by Go*ernment )rom time to time2 to o*er departmentale-penses and marine insurane is added by the 7igh (ommissioner )or &a#istanin the 8. . to the in*oied prie inluding )reight/ o) all European Stores obtainedthrough him by &ro*inial Go*ernments2 (ommerial Departments2 inluding

Irrigation "or#s2 Go*ernment ommerial underta#ing2 Loal !unds. States2pri*ate indi*iduals22 et.2 in alulating the debitable to or reo*erable )rom these*arious soures.

Note 0.9W"e $der #eci'% 'rr'+eet# t"e cotr'ctor $dert'*e# tode%ier #tore# 't ' P'*i#t'i ort 'd ot 't t"e Store# Office i Lodo, t"e#$rc"'r+e %ei'/%e8 )i%% /e o%y for de'rtet'% c"'r+e#.

Note <.9T"e e5tr' c"'r+e for 'rie i#$r'ce coer# t"e ri#* of %o##e#d$ri+ t"e-oy'+e to P'*i#t' 'd ot %o##e# /et)ee t"e #"i# #ide 'd t"e #"ore.

Note 2.9T"e 'd$#tet of t"e #$rc"'r+e i# 'de /y t"e i+"

Coi##ioer for P'*i#t' i t"e U.K. A #ii%'r e5tr' c"'r+e #"o$%d /e 'dei P'*i#t' for #tore#-iorted fro E+%'d for t"e Cetr'% 3oeret /$t eet$'%%y tr'#ferred to Proici'% 3oeret#, etc. I #$c" c'#e#t"e 'o$t of t"e #$rc"'r+e #"o$%d /e credited i t"e Cetr'% #ectio of t"e'cco$t# $der :GL!I9Mi#ce%%'eo$#9Mi#ce%%'eo$#9 Percet'+ec"'r+e'/%e o E$roe' Store# for Proici'% 3oeret#, etc :.

Note .9I '*i+ recoerie# fro t"e '+et# of !e##e%# o 'cco$t of #"ort8 de%iery of #tore#, t"e #$rc"'r+e #"o$%d ot /e 'dded to t"e ioiced '%$e of t"e #tore#-(ic%$di+ frei+"t.

The balanes at redit o) this head represent the *alue o) stores reei*ed )or $hih no

debits )or payments in England ha*e ome to hand and debit balanes indiatepayments )or stores $hih ha*e not yet been reei*ed. All balanes should be$athed $ith9 a *ie$ to early learane22 speial re)erene being made at one tothe Aountant General in respet2 o) eah item o) the )ormer lass.

,alanes due to short deli*eries2 et.2 $hih annot be leared by reo*ery o) ost are notad1ustable until their $rite%o)) has been santioned by ompetent authority.

The transations under this head should be reorded in detail in a monthly shedule2!orm 32 Shedule o) London Stores.

Indents on the 7igh (ommissioner )or &a#istan in the 8. .2 should indiate the detailed



lassi)iation o) the harge $hih in the ase o) the &ubli "or#s Department2 isal$ays the head <(harges in England+Stores%)or &a#istan< subordinate to thema1or head under $hih the suspense head <London Stores< o) the di*ision islassi)ied> see paragraph 6F6. In eah ase the )ollo$ing partiulars should beadded>+

$hether the harges are debitable to (entral+(i*il2

$hether the e-penditure is <harged< non%*oted/ or <*oted< Thus2 in a di*ision2 in$hih the London Stores aount is #ept under the ma1or head <:;+(i*il "or#s<2an indent )or stores re4uired partly )or $or#s o) Go*ernment and party )or Deposit"or#s2 $ill be lassi)ied as sho$n belo$>+

:;. + (i*il "or#s+(harges in England+Stores )or &a#istan.

(entral+(i*il.

Voted.

F/:>ORKSHOP S+SPENSE

"hen a $or#shop has been established2 the aounts o) $hih are #ept in aordane$ith the rules in (hapter UIV2 all diret outlay on the 1obs e-euted and on other operations o) the $or#shop is passed through the suspense head <"or#shopSuspense< and a separate aount is #ept under it o) eah 1ob or operation2 so thatall harges relating to eah2 may be olleted and harges o) a general nature maybe suitably distributed o*er all the 1obs or operations a))eted2 be)ore the total ostreo*erable is determined.

The reorded e-penditure on a 1ob is remo*ed )rom the suspense head only $hen2 and tothe e-tent that2 an ad1ustment is a))eted against the deposit reei*ed or againstthe ser*ie or other head onerned2 *ide paragraph 6C6. This remo*al is e))eted

by a redit to the aount o) the 1ob. ,ut $hen any harges are trans)erred )romone 1ob or operation to another2 the trans)er should be made by 's and $#%sdebit entries.

On the ompletion o) a 1ob2 all outstanding harges on it must be debited2 as soon aspossible2 to the head onerned2 but in ases $here this annot be done2 as in thease o) e-penditure inurred in e-ess o) the deposit reei*ed2 the unad1usted amount should

be trans)erred to the head <'isellaneous &. ". Ad*anes< pending settlement.

The detailed aount o) the transations under this head should be #ept in a suitable )ormpresribed in aordane $ith the rule in paragraph 62 the ob1et being tomaintain aount sho$ing the ost o) eah 1ob%or operation and its ad1ustment

)rom time to time.CHAPTER ?IV/:>ORKSHOP ACCO+NTS/

A/:INTROD+CTOR9

The aounts to be #ept in a $or#shop depend on the e-tent o) the operations and the sieo) the shops.

"hen there is a small shop in a di*ision )or the e-eution o) repairs to tools and plant or o) small manu)ature 1obs2 the aounts o) $or#s e-euted in suh shops should be#ept in the )orms presribed )or repair $or#s or manu)ature operations2 as the asemay be.



Larger $or#shops2 $ith speial plant or mahinery are treated as separate sub%di*isions2 or di*isions2 )or aount purposes. "hen suh $or#shops are o) the harater o) *as#-

ommerial underta#ings2 the system o) aounts $ill be that presribed loally )or similar underta#ings. "hen they are run mainly )or departmental purposes2 theaounts should be #ept in aordane $ith the instrutions laid do$n in this hapter.

In either ase2 the e-at )orms to be used and the proedure to be obser*ed $ill besettled by the loal Administration in respet o) eah $or#shop in onsultation $iththe Aountant General.

!or e*ery 1ob there must be an estimate o) ost pro*iding )or all harges2 inluding thepresribed perentages )or indiret harges2 &#de paragraph 6C.F/ santioned byompetent authority and aepted by the indenting o))ier2 loal body or indi*idual>see also paragraph 6B. The amount to be realised )rom the indenting party $ill2ho$e*er2 be based on the atual ost inluding indiret harges2 though theauthorised limit o) ost2 $hih the o))ier in harge o) the $or#shop may inur $ithout )urther authority2 is that sho$n in the aepted estimate.

Note.9If t"e e5ec$tio of ' o/ for 'ot"er dii#io, de'rtet or 3oeret i# %i*e%y to e5ted /eyod oe fi'ci'% ye'r, t"e %iit of t"eco#t )"ic" 'y /e ic$rred i e'c" offici'% ye'r #"o$%d '%#o /e #ett%ed /efore"'d.

No $or# should b@ underta#en )or muniipalities or pri*ate parties be)ore the $holeestimated ost2 inluding all harges )or super*ision2 pro)it2 et.2 that may be le*iableunder the rules )or the time being in )ore2 has been paid to the Di*isional O))ier2 or into a treasury to the redit o) the &ubli "or#s Department. This rule may berela-ed at the disretion o) the Di*isional O))ier2 or Superintendent o) the $or#shop2in the ase o) Go*ernment o))iers $here )ull reo*ery is not open to doubt. In suhases a rough estimate o) the probable ost must be prepared in ad*ane and the

o))ier onerned re4uired to gi*e an underta#ing that he agrees to pay the atualharges in )ull on ompletion o) the $or#. The )ull e-penditure inurred must bededuted )rom the o))iers pay )or the )ollo$ing month. In all ases2 prior to $or#being put in hand2 an underta#ing should be proured )rom the party onerned that it$ill not hold the Department responsible )or loss by )ire or the)t or any other )ator $hih ould not be )oreseen2 $hen the estimate $as prepared. In ases $here it is)ound that the original estimate is li#ely to be appreiably e-eeded2 a re*ised estimateshould be prepared and the proedure outlined abo*e adopted. The ost o) theoperations should be harged monthly to the head <'isellaneous &. ". Ad*anes<2pending reo*ery.

B/:DIRECT AND INDIRECT CHARES/

Reeipt and e-penditure transations in onnetion $ith the $or#shops are brought toaount as )ollo$s>+

"here apital aounts are #ept o) a $or#shop intended mainly )or the needs o) theIrrigation ,ranh (#.e. i) the $or#shop is to be regarded as beiag on a \1r]as0%ommerialbasis/2 the apital e-penditure should be reorded under the rele*ant di*ision and sub%di*ision o) the ma1or head C. Reeipts representing reo*eries o) apital e-penditure$ill be ta#en in redution o) suh e-penditure2 $hile re*enue reeipts and $or#inge-penses $ill be boo#ed under the minor heads2 opened under the orrespondingdi*ision and sub%di*ision o) the ma1or head UVII2 di*ided so as to meet the re4uirements



o) the Pro for$a aounts o) the shop (&#de paragraph 6C/.

Note.9T"e roced$re de#cri/ed '/oe )i%% '%y $t'ti# $t'di# to t"etr'#'ctio# of ' )or*#"o e#t'/%i#"ed for 'y ot"er #y#te or roect for )"ic" re+$%'r c'it'% 'cco$t# ='re *et.

"here apital aounts are #ept o) a $or#shop intended mainly )or the needs o) the (i*il"or#s ,ranh2 all e-penditure inurred upon it2 $hether o) the nature o) apital or o) $or#ing e-penses2 should be reorded under the ma1or head :;. Reo*eries o) apitale-penditure $ill be ta#en in redution o) suh e-penditure@ re*enue reeipt $ill be boo#edunder the minor head2 opened under the ma1or head UUUIU2 entitled <Reeipts )rom"or#shops<2 di*ided so as to meet the re4uirements o) the Pro for$a aounts o) theshop.

"here no apital aounts are #ept o) a $or#shop2 )or $hihe*er branh intended2 alle-penditure should be boo#ed under the ma1or head 3C or :;2 as the ase may be2 andall reeipts2 $hether <reo*eries o) e-penditure< or <re*enue reeipts<2 under the minor head <'isellaneous< o) the orresponding re*enue head UVIII or UUUIU.

All (apital harges on buildings2 plant and mahinery and sto# materials2 and all hargesinurred on their maintenane and on the up#eep o) the neessary generalestablishment2 should be aounted )or as ordinary &ubli "or#s transations under the ma1or head onerned2 in aordane $ith the preeding paragraph and under thegeneral instrutions o) other (hapters o) this (ode. These are harges $hih neither pertain to any indi*idual 1ob e-euted in the shops2 nor are apable o) diretapportionment amongst all the 1obs2 and are2 there)ore2 met out o) the grants o) theDepartment2 the distribution o) suh harges o*er indi*idual 1obs being made inaordane $ith the rule in paragraph 6CF.

All other e-penses onneted $ith the operations o) a $or#shop are debitable to the 1obs

onerned2 and should there)ore2 be aounted )or under the suspense head<"or#shop Suspense< &#de paragraphs 63 to 6F. The harges pertaining e-lusi*elyto any 1ob should be debited ^o it at one2 and those o) a general nature should betreated2 in the )irm instane2 as general harges under one or more suitable headings/and apportioned subse4uently amongst the 1obs onerned in aordane $ith a de)initeproedure.

Note 0.9T"i# 'r'+r'" doe# ot '%y to icidet'% c"'r+e# coected )it" t"e #toc* of 'teri'%# )"ic" #"o$%d /e de'%t )it" $der 'r'+r'" 2@0'd 0<.

Note <.9A%% %i'/i%itie# #"o$%d /e t'*e ito 'cco$t, ee t"o$+"$di#/$r#ed, #o t"'t t"e +eer'% c"'r+e# 'y /e correct%y '%%oc'ted ot" /y ot", 'd t"e recorded e5edit$re o e'c" o/ 'y rere#et,'# f'r '# o##i/%e, t"e 'ct$'% co#t $ to d'te.

In the ase o) 1obs o) all lasses2 the ost o) operations should be leared or ad1usted intrans)er paragraph 652 as the ase may be2 month by month2 but in the )ollo$ingases the aounts o) a 1ob may be settled one a year in 'arh2 or in an earlier month i) the 1ob is. ompleted earlier (&#de paragraph 66/ >+

"hen the total ost during the year is not larger than Rs. :;;.

"hen the monthly settlement o) aount is inon*enient to the indenting di*ision2 department or

Go*ernment.



Note.9W"e& t"e e#ti'ted co#t of ' o/ it recoered i& 'd'&ce, it #"o$%d /e *et i&deo#it i& t"e fir#t i&#t'&ce, '&d t"e 'd$#te&t# of 'ct$'% co#t 'de $&der t"i# 'r'- +r'" #"o$%d /e effected '+'i&#t t"e deo#it, t"e $&e5e&ded /'%'&ce /ei&+ ref$&ded o&%y )"e& t"e o/ i# co%eted '&d t"e 'cco$&t of it #ett%ed.

In addition to the diret harges re)erred to in paragraph 6C52 the aount o) eah 1ob should be

debited2 not through the "or#shop%Suspense aount but diretly under the head o) aount onerned2 $ith suitable perentages determined by the loal Administration2 in9onsultation $ith2 the Aountant General2 to o*er the indiret harges enumerated belo$>+

Super*ision harges under paragraph 35 o) the (entral &ubli "or#s Department (ode.

Interest on the apital ost o) buildings2 plant and mahinery.

'aintenane harges o) buildings2 plant and mahinery.

Depreiation o) buildings2 plant and mahinery.

Establishment harges inluding 3 per ent2 on aount o) Audit and Aounts Establishment_>

see rule o) Appendi- :.

See also paragraph 6C3.

The perentage )or Super*ision harges should be alulated on the%*alue o) materialsissued to eah 1ob. The other harges are ordinarily alulated on the total ost o) labour and storespertaining to the 1ob. It is usual to harge a )urther perentage on aount o) pro)it e-ept in the%ase o) 1obs e-euted )or other di*isions o) Go*ernment.

Note.9T"e ercet'+e re'%i#ed o 'cco$t of e#t'/%i#"et c"'r+e# i# tre'ted '#.red$ctio of e5edit$re or '# ree$e receit#, '# t"e c'#e 'y /e, i'ccord'ce )it", t"e roi#io# of R$%e @ of Aedi5 'd St'teet E of

Aedi5 <. A%% ot"er ercet'+e# 're tre'ted '# ree$e receit#.

The indiret harges re)erred to in paragraph 6CF should be brought to aount$hene*er the settlement o) the aount o) diret harges2 is e))eted under paragraph 6C6.

C/:ANN+AL ACCO+NT AND REVIE>

Annually2 Pro for$a aounts o) eah $or#shop should be prepared2 onsisting o)+

the (apital Aount2 sho$ing2 the *alues a)ter ma#ing due Al lo$ane )or depreiation/ o) thebuildings2 mahinery and plant2 and sto#2 and the outstanding balane o) the "or#shopSuspense Aount.

the Outturn Aount sho$ing2 in suh detail as may be neessary2 the harges on labour and stores2

and the general and indiret harges2 andthe &ro)it and Loss Aount2 sho$ing on the one side the atual $or#ing liabilities o) the year2 e./. (a)

interest alulated on the mean apital o) the year under all the heads named in i/ abo*e2 (b) theatual maintenane harges o) buildings .and mahinery and plant2 / depreiation o) buildings2mahinery and plant alulated on the apital *alue thereo) and (d) general establishmentharges 's 3/ a suitable addition thereto on aount o) lea*e and pensionary harges and 5/one perent2 )or audit and aounts establishment2 only on suh 1obs in respet o) $hih thisperentage is not redited to the ma1or head <5+Audit< or <ULVI%%'isellaneous%%!ees )or Go*ernment Audit< in the regular aounts (&#de rule o) Statement E o) Appendi- 5/@ and O7 theother side the perentage harges made under paragraph 6CF2 e-luding the 3 per ent2 )or auditand aounts establishment redited to <5+Audit< or <ULVI+'isellaneous+!ees )or



Go*ernment Audit<.

Note.9T"e Stoc* 'cco$t #"o$%d /e tre'ted '# ' 'rt of t"e Wor*#"o'cco$t, o%y if, 'd to t"e e5tet, t"e re#ere #toc* i# dec%'red /y t"e %oc'%

Adii#tr'tio to /e 'rt 'd 'rce% of t"e #"o#. W"e t"e )"o%e or 'rt of ' #toc* i# ere%y ' 'd$ct to ' )or*#"o, eit"er t"e itere#t

c"'r+e# o it or t"e %o##e# or +'i# (ic%$di+ #$eri#io c"'r+e#'ri#i+ o$t of it, #"o$%d 'e'r i t"e Profit 'd Lo## 'cco$t of t"e)or*#"o.

Sub1et to suh diretions as may be gi*en by the Auditor General in this behal)2 the AountantGeneral $ill re*ie$ the annual aounts o) a $or#shop2 in onsultation $ith the o))ier inharge o) it2 and report to the loal Administration on its )inanial $ording2 speially bringingout the neessity2 or other$ise2 o) re*ising the perentages )i-ed )or the se*eral hargesre)erred to in paragraph 6CF abo*e.

Note.9To f'ci%it'te t"e reie) of ercet'+e# it )i%% /e fo$d coeiet to#"o), Qi t"e Profit 'd Lo## 'cco$t, ot o%y t"e fi+$re# of t"e ye'r /$t

'%#o t"e ro+re##ie fi+$re# of t"e ye'r /$t '%#o t"e ro+re##ie fi+$re# of t"e ye'r, coeci+ fro ' #$it'/%e d'te.

CHAPTER ?V/:DEPOSITS/

A:INTROD+CTOR9

Deposits transations o) the &ubli "or#s Department are o) t$o #inds>%

I/:&ubli "or#s Deposits2 $hih pass through the regular aounts o) the di*ision2

II/:Interest%bearing Seurities.

Deposits o) the )irst #ind omprise transations ) the )ollo$ing lasses2 $hih are passedthrough the head &ubli "or#s Deposits>+

(ash deposits o) subordinates as seurity2

(ash deposits o) ontrators as seurity2

Deposits )or $or# other than Ta#a*i "or#s/ to be done2

Sums due to ontrators on losed aounts2

'isellaneous deposits.

The interest%bearing seurities re)erred to in lass II are deposited by subordinates andontrators. These do not pass through the regular%aounts o) the di*ision.

B/:SEC+RIT9 DEPOSITS

Seurity deposits o) subordinates and ontrators2 $hether made in ash or in one o) the )ormso) seurity re)erred to in paragraph 6B;2 are%o*ered by a bond or agreement setting )orththe onditions under $hih the seurity is held and may be ultimately re)unded or appropriated. Re)erene%to suh bond or agreement should be reorded in the DepositRegister or the Register o) Seurities as the ase may be.

The reognised )orms o) Interest%bearing Seurities2 and the rules to $hih they are sub1et2 areindiated belo$>+

8nder the rules in (hapter IU o)



Go*ernment Seurities other than &ost O))ie the Go*ernment Seurities 'anual

:%Qear (ash (erti)iates issued by the authority o) the

'uniipal Debentures and &ort Trust ,onds (entral Go*ernment.

8nder the rules )or &ost

&ost O))ie :%Qears (ash (erti)iates. O))ie :%Qear (ash

(erti)iates and )or depositors

&ost O))ie Sa*ings ,an# &ass ,oo#s. in &ost O))ie Sa*ings ,an#s

issued under the authority

o) the (entral Go*ernment.

Deposit reeipts o) reognised ban#s appro*ed by the loal Administrations sub1et tosuh speial orders2 as may be issued9 by Go*ernment in this behal). Suh reeipts$ill be aepted on the understanding that Go*ernment is not held responsible )or any loss that may result )rom the )ailure o) the ban# or to any other ause and thati) the seurity is lost@ the loss $ill )all on the depositor2 $ho $ill be re4uired to)urnish )resh seurity. The deposit reeipt should be made out in the name o) thepledgee and held in ustody by suh o))ier as the loal Administration maypresribe. The depositor should reei*e the interest2 $hen due2 diret )rom theban#2> on a letter )rom the pledgee authorising the ban# to pay it.

Go*ernment paper tendered as seurity shall be ta#en at its mar#et *alue at the time o) deposit and not at its )ae *alue. In the e*ent o) suh seurity appreiating or

depreiating2 no re%ad1ustment o) the *alue o) the Go*ernment paper should bemade unless the )all or rise in the mar#et *alue is suh as to render it neessary toall upon the depositor to produe )urther Go*ernment paper to the e-tent o) at leastRs. 3;;2 or to in*ol*e the return to the depositor o) Go*ernment paper to the samee-tent. E*en then no suh ad1ustment should be made2 unless a)ter suh ad1ustmentthere is still a reasonable margin bet$een the mar#et *alue o). the Go*ernmentpaper tendered and the amount o) the seurity neessary.

Note 0. 9 T"e#e i#tr$ctio# '%y '%#o to M$ici'% De/et$re# 'd Port Tr$#t Bod# tedered '# #ec$rity.

Note <. 9 Po#t Office C'#" Certific'te# tedered '# #ec$rity #"o$%d /e

'cceted 't t"eir #$rreder '%$e 't t"e tie of deo#it.Seurity Deposits lodged in the post O))ie Sa*ings ,an# should be hypotheated to the

Di*isional O))ier2 or to the. Sub%di*isional O))ier i) this has been speially authorisedby the loal Administration. The ,an# &ass ,oo#s should remain in the ustody o) theo))ier to $hom the deposits are pledged.

Note 9A%t t"e P'## Boo*# #"o$%d /e #et to t"e Po#t Office '# #oo '# o##i/%e 'fter t"e 0t" $e e'c" ye'r i order t"'t t"e ece##'ry etrie#o 'cco$t of itere#t 'y /e 'de i t"e.

(ash deposits o) subordinates and ontrators may be on*erted2 at the ost o) thedepositor2 into one or more o) the )orms o) interest%bearing seurities pro*ided +



that2 the depositor has e-pressly desired this in $riting2 and

that the aeptane o) the ne$ )orm and seurity is permissible under the rules as $ellas under the terms o) the agreement or bond.

Note. 9 C'#" )"ic" "'# 'ct$'%%y /ee receied or recoered 'y /e

coerted ee t"o$+" t"e f$%% 'o$t of t"e deo#it, )"ic" i# /ei+ 'id i i#t'%et#, "'# ot yet /ee, re'%i#ed.

&erentage dedutions )or seurity deposit made )rom ontrators2 bills should be redited tothe head <&ubli "or#s Deposits%(ash deposits o) ontrators<. As an e-eption tothis rule2 the seurity may be. e-ated by $ithholding )rom payment the re4uiredperentage o) the *alue o) $or# atually measured and passed2 i) the total amountreo*erable on this aount during the o))iial year in any ase is so small that its e-lusion)rom the $or#s outlay o) the year is not li#ely to a))et the grants appreiably. The limit)i-ed )or the purpose is Rs. :;; )or eah $or#. Amounts thus $ithheld appear in thesuspense aount2 <(ontrators+Other Transations<2 o) the $or# onerned2 &#deparagraphs 5; and 5F.

"ithout the speial orders o) ompetent authority2 no seurity deposit should be repaid or retrans)erred to the depositor2 or other$ise disposed o)2 e-ept in aordane $ith theterms o) his agreement or bond.

Note.9T"e deo#itor# 'c*&o)%ed+e&t #"o$%d /e o/t'i&ed i& '%% c'#e# of #ec$rity ret$r&ed. W"e& '& i&tere#t-/e'ri&+ #ec$rity i# ret$r&ed or re-tr'&#ferred, t"e'c*&o)%ed+e&t #"o$%d #et fort" t"e f$%% 'rtic$%'r# of t"e #ec$rity.

C/:OTHER DEPOSITS

I/:Fo! >o!@s

Deposits )or $or#s other than !aa&# $or#s are passed through the head <&ubli "or#s

Deposits<2 Suh $or#s are #no$n as Deposit "or#s and the detailed rules relatingto them are gi*en in (hapter UVI.

II/:Cont!$"to!s Cose- A""o&nts/

8nder the rules in paragraph 5 sums due to ontrators on losed aounts may beplaed in the Deposit aount. "hen a sum so held in deposit is ultimately paid to theontrator onerned2 his a#no$ledgement should set )orth suh partiulars as $ouldestablish the settlement o) his aount in onnetion $ith the $or# onerned.

III/:Mis"e$neo&s/

All other deposits are lassed as 'isellaneous Deposits. This head also hold2 until

learane2 all item o) reeipt2 the lassi)iation o) %$hih annot be determined atone2 or $hih represent errors in aounting a$aiting ad1ustment.

D/:LAPSED AND CONFISCATED DEPOSITS

In the aounts )or 'arh eah year2 the )ollo$ing lasses o) items in the &ubli "or#sDeposits aount should be redited to Go*ernment as lapsed deposits>+

Original deposits not e-eeding one rupee remaining outstanding )or one $hole aountyear2

,alanes not e-eeding one rupee o) items partly leared during the year then losing2

,alanes unlaimed )or more than the three omplete aount years.



Note.94or t"e $ro#e of t"i# r$%e t"e '+e of ' re'y'/%e ite or of ' /'%'&ce of it, i# to /e rec*o&ed '# d'ti&+ fro t"e tie )"e& t"e ite or t"e /'%'&ce, '# t"ec'#e 'y /e /ec'e fir#t re'y'/%e. See '%#o t"e Note /e%o) R$%e ?2 of t"eTre'#$ry R$%e !o%$e I.

Deposits redited to Go*ernment under paragraph 6BB2 or on)isated under the pro*isions o) anagreement or bond2Xannot be repaid $ithout pre%audit by the Aountant General $ho $illauthorise payment on asertaining (2* that the item $as really reei*ed. (=* that it $as reditedto Go*ernment as lapsed or on)isated2 and (0* that the laimant9s identity%and title to themoney are erti)ied by the Di*isional O))ier. The amount repaid should be treated as a re)undo) reeipts under the ma1or head to $hih it $as redited and the repayment should be notedin the Deposit Register against the entry )or its redit to Go*ernment2 &#de paragraph 3CB.

E/:ACCO+NTS OF P+BLIC >ORKS DEPOSITS/

I/:Deposit Re8iste!

A reord o) the transations relating .to &ubli "or#s Deposits should be maintained in thedi*isional o))ie in a register in the same )orm as the Suspense Register2 !orm . ThisDeposit Register should sho$2 month by the month2 the total reeipts and ad1ustmentsand the losing balane o) eah separate deposit item@ but in respet o) deposits )or $or# to be done $hih are aounted )or in detail in the Shedule o) Deposit "or#s2!orm :2 a single entry )or all suh deposits $ill su))ie.

II/:S"4e-&e of Deposits/

!rom the Deposit Register a monthly e-trat2 #no$n as the Shedule o) Deposits2 !orm C2and sho$ing )or eah item the opening balane2 the reeipts and ad1ustments o) themonth2 and the losing balane2 .should be prepared )or submission to the Aountant

General. The entry )or deposits )or $or# to be done $ill be supported by the Sheduleo) Deposit "or#s.

Note.9I t"e c'#e-of dii#io# )"ere t"e tot'% $/er of o$t#t'di+ ite#$der P$/%ic Wor*# Deo#it# i# $#$'%%y ery %'r+e /$t t"e $/er of ite#'ffected /y t"e ot"%y tr'#'ctio# i# #'%%, t"e Acco$t't 3eer'% 'y '$t"oriJe t"e re'r'tio of t"e Sc"ed$%e of Deo#it# i t"e '%ter'tie4or 61. T"i# for i# i t)o 'rt#9P'rt I, A/#tr'ct Acco$t, +ii+ t"e tot'%#for e'c" c%'## of deo#it#, 'd P'rt II, Det'i%ed e5tr'ct fro t"e deo#it Re+i#ter. I P'rt II, o%y #$c" ite# eed /e e5tr'cted fro t"e Deo#it Re+i#ter '# 're 'ffected /y t"e ot"# tr'#'ctio#, /$t i t"e #c"ed$%e#for t"e ot"# of $e, Sete/er, Dece/er 'd M'rc" '%% c$rret ite#

#"o$%d /e #"o), ic%$di+ .t"o#e ot 'ffected /y t"e ot"# tr'#'ctio#.

F/:ACCO+NTS OF INTEREST BEARIN SEC+RITIES/

Transations onneted $ith interest%bearing seurities do not pass through the ash boo#and onse4uently the regular aounts o) the Di*ision unless any ash atually passesthrough the hands o) o))iers o) the department2 $hih should be a*oided as )ar aspossible. A register o) the reeipt and disposal o) these seurities should2 ho$e*er2 be#ept in !orm C:2 Register o) Interest%bearing Seurities and at the lose o) the year anaount in !orm C2 Aount o) Interest%bearing Seurities2 should be prepared )rom thisregister )or submission to the Aountant General. This aount should be supported by3/ the a#no$ledgements in original/ o) the depositors )or seurities returned or re%



trans)erred to them during the year and 6/ the erti)iate o) the Di*isional O))ier that allseurities .sho$n as outstanding in this aount2 or their a#no$ledgements by theauthorised ustodians (&#de paragraph 6B;/ are in his possession.

Note 0.9If ' #ec$rity recoered i i#t'%et# i# /ei+ deo#ited i t"ePo#t Office S'i+# B'*, o etrie# #"o$%d /e 'de i re#ect of it i t"e

Re+i#ter i 4or @, $ti% t"e #ec$rity "'# /ee f$%%y 'id $. B$t if #$c"#ec$rity deo#it i# to /e ref$ded /efore t"e f$%% 'o$t i# recoered, it #"o$%d /e tre'ted '# f$%%y 'id $ 'd /ro$+"t o t"e re+i#ter /efore /ei+ ref$ded. T"e '$'% Acco$t i 4or @? re'red fro t"e Re+i#ter i4or @ #"o$%d /e co%eted i re#ect of t"e #ec$ritie# i co$r#e of recoery, /y t'*i+ t"e recoerie# of t"e eriod coered /y t"e Acco$t frot"e Deo#it Re+i#ter, erifyi+ t"e 't t"e #'e tie )it" t"e 'ct$'% recoerie# '# #"o) i t"e Re+i#ter of: Recoerie# ('r'+r'" ><.

Note <.9If 'y Po#t Office S'i+# B'* deo#it# "'e /ee "yot"ec'ted to ' S$/dii#io'% Officer $der 'r'+r'" 21<, t"e re+i#ter for #$c"#ec$ritie# #"o$%d /e *et /y "i 'd "e #"o$%d #i+ t"e '$'% certific'te ire#ect of t"e.

Note 2.9T"e roced$re to /e o/#ered )"e ' #$/ordi'te, )"o "'#f$ri#"ed ' itere#t-/e'ri+ #ec$rity, i# tr'#ferred to 'ot"er dii#io or de'rtet, deed# o t"e ter# of t"e '+reeet 'd o t"e roced$refo%%o)ed %oc'%%y i re+'rd to t"e di#o#'% of: t"e #ec$rity. It #"o$%d /e

re#cri/ed /y t"e %oc'% Adii#tr'tio i co#$%t'tio )it", t"e Acco$t't 3eer'%.



CHAPTER ?VI/:NON,OVERNMENT >ORKS/

A:INTROD+CTOR9

Non%Go*ernment "or# are di*ided into three lasses >+3/ Deposit "or#s. 5/ Loal Loan"or#s2 and 6/ Ta#a*i "or#s.

The general diretion )or the e-hibition in aounts2 o) transations relating to ontributions )rom (entralRe*enues to Loal !unds and publi bodies2 and &#ce &ersa as ontained in Artile 6F o) the Aount (ode2 Volume I2 is reprodued belo$>+

(ontributions made by the (entral Go*ernment to Distrit ,oards2 'uniipalities2 et.2 or &#ce &ersa shall be debited as e-penditure or sho$n as reeipts as the ase may be/ under thehead o) aount most losely onneted $ith the ob1et )or $hih the ontributions are made. Thusa grant )or the onstrution o) a Shool to <6%Eduation@< a grant )or the onstrution o) a.drainage system to < 6B+&ubli health <@ and a grant )or the onstrution o) roads to <:;+(i*il"or#s<@ $hile a grant gi*en )or general purposes2 suh as a grant to ma#e good a de)iit or asompensation )or re*enue resumed2 shall be lassi)ied under < :+'isellaneous<.

I) the )inanial assistane gi*en by the (entral Go*ernment to a loal body does not ta#e the)orm o) a grant o) ash but o) e-penditure in the &ubli "or#s Department2 e4ui*alent to the$hole or a part o) the ost o) a $or# onstruted by that department on behal) o) the loalbody onerned2 the ontribution thus made should be harged as e-penditure under the minor head < Grant%in%aid < o) the &ubli "or#s 'a1or 7ead onerned2 irrespeti*eo) the ob1et o) the assistane.

A ontribution paid by a loal body $ith the e-press ob1et o) meeting the $hole or a part o) theost o) onstrution2 by the &ubli "or#s Department2 o) a spei)i $or# $hih ise*entually to be the property o) Go*ernment2 should be redited in the &ubli "or#saounts to the Debt head 9. &ubli "or#s Deposits <2 The ontributions should2 )or

aounts purposes2 be di*ided into t$o parts2 the one representing a share o) $or#se-penditure and the other the usual perentages on that share to o*er harges )or the&ubli "or#s establishment and tools and plant@ and the e-penditure as atually inurredtogether $ith the perentages should be debited against it.

In the &ubli "or#s aounts2 ontributions made to loal bodies are debited to the minor head <Grants%in%aid<2 under the ma1or head <:;+(i*il "or#s< or <3C+Other Re*enue E-penditure<@ as the ase may be. See also note I belo$ paragraph 633.

"hen $or#s already onstruted or land already purhased2 are trans)erred2 )ree o) harge@ toloal bodies no re%ad1ustment o) the aounts o) ost is neessary.

Note.9T"e r$%e i t"i# 'r'+r'" doe# ot '%y to Irri+'tio, N'i+'tio,

E/'*et 'd Dr'i'+e Wor*# for )"ic" c'it'% 'cco$t# 're *et.!or e*ery Non%Go*ernment "or# there must be .a duly santioned detailed estimate or re4uisition2

as the ase may be2 in the same $ay as )or a Go*ernment "or#.

NON,OVERNMENT >ORKS

B/:DEPOSIT >ORKS/

I/:ene!$

"hen a Deposit $or# is to be arried out2 the loal body or other party onerned shouldad*ane the gross estimated e-penditure2 $hih is payable by it2 to the Di*isional O))ier in one lump sum2 or in instalments2 and by suh dates as may be speially authorised by



e-penditure is brought to aount.

III/:M&ni"ip$# C$nton.ent $n- Po!t T!&st F&n- >o!@s/

The speial rules in paragraphs F3F to F3 $ill apply< to Deposit "or#s o) 'uniipal2 (antonment and&ort Trust !unds2 $hose balanes are lodged in the Go*ernment treasury.

C/:LOCAL LOAN >ORKS/

The rules Rule 6 o) the Treasury Rules2 Volume I/ under $hih payments on aount o) Loal Loan "or#s may be made in the &ubli "or#s Department are reproduedbelo$>+

E*ery loan granted to a State2 $hih has aeded to &a#istan2 'uniipality2 &ort Trust2 or any other 4uasi%publi body or person $ill be reorded in the boo#s o) the AountantGeneral and no pan o) it an be issued e-ept under his authority.

No department or Go*ernment o))ier may inur any e-penditure or any liabilities against asantioned loan2 unless a statement in $riting is )irst obtained )rom the AountantGeneral that the amount is a*ailable put o) suh a loan2 and has been plaed in a

separate aount so as to be a*ailable )or the proposed e-penditure.

H H H H H H H H H

!unds spent under lause ii/ shall re#on )or interest as i) they $ere dra$n on%the last day o) themonth in the aounts o) $hih they are inluded by the@ spending department or o))ier.

E-penditure on a Loal Loan "or#s2 inluding the. portion o) e-penditure on a 1oint $or#2$hih is inurred against the.%santioned loan in aordane $ith the )oregoing rulesand under orders o) ompetent authority2 should be aounted )or under the head<=+Loans and Ad*anes by the (entral Go*ernment< and sho$n in the Shedule o) Debits to 'isellaneous heads o) Aount2 !orm 2 supported by a Shedule o) "or#s E-penditure.

All harges debitable to a loan should be brought to aount as they our2 so that theinterest harges may be orretly alulated and ad1usted in the AountantGeneral9s o))ie.

NON,OVERNMENT >ORKS

Note.-9T"i# r$%e '%ie# '%#o to t"e ercet'+e# (ide 'r'+r'" 00%ei'/%e $der t"e r$%e# )"ic" #"o$%d, t"erefore, /e 'd$#ted ot"%y /y ic%$#io i t"e #c"ed$%e of Wor*# E5edit$re.

The limit o) )unds set aside )or e-penditure on a $or# during the year should be asertained)rom the Aountant General by the o))ier authorising the e-penditure2 and

ommuniated to the Di*isional O))ier )or guidane. This limit should be treated asthe appropriation )or the $or# and should not be e-eeded $ithout speial orders.

D/:TAKAVI >ORKS/

I/:P!ovision of F&n-s

It is not imperati*e2 as in the ase o) a Deposit "or#2 that the estimated ost o) a Ta#a*i "or# shallbe deposited by the person or persons interested in the $or#2 be)ore e-penditure is inurredon it2 as2 i) the amount due is not reei*ed in ash diret )rom them2 it is reo*erable throughthe Distrit and Re*enue Authorities in the same $ay as arrears o) Land Re*enue.Endea*our should2 ho$e*er2 be made to e))et diret and prompt reo*eries o) the probable



osts o) Ta#a*i "or#s2 as reo*eries through the Distrit and Re*enue Authorities auseonsiderable trouble and delay in ad1ustment.

II :A""o&nts of Expen-it&!e

The transations relating to Ta#a*i "or#s should be reorded under the head Ta#a*i "or#s

Ad*anes2 the )ull name o) $hih is <&. + Deposits and ad*anes not bearing interest+ Ad*anes Repayable+(i*il Ad*anes%V%Ad*anes o) the &ubli "or#s Department<. Theyshould be aounted )or in the Shedule o) Ta#a*i "or#s2 !orm 2 $hih sho$s thee-penditure inurred on eah $or#2 the amount realised on aount o) it2 and theoutstanding balane o) the aount.

The rules in paragraphs F33 and F35 relating to Deposit "or#s apply2 $!a!#s $!a%d#s to Ta#a*i"or#s. Note belo$ paragraph F3; also applies.

The aounts o) all $or#s o) onstrutions or o) speial repairs should be losed as soon as the$or# is ompleted. Ordinary maintenane and repair $or#s should2 ho$e*er2 be onsideredas ompleted on the 63st Otober o) eah year or any other date that may be presribed bythe loal Administration as the last date o) the ta#a*i year/ and e-penditure thereon inurredsubse4uently should be aounted )or as pertaining to a ne$ $or# o) the )ollo$ing year2 sothat the transations and balanes relating to eah ta#a*i year may be #ept distint andseparate.

III/:Re"ove! t4!o&84 Dist!i"t $n- Reven&e A&t4o!ities/

The )ollo$ing proedure is presribed )or e))eting reo*eries2 through the Distrit andRe*enue authorities2 on aount o) the ost o) indi*idual Ta#a*i "or#s2 not o*ered byash deposits reei*ed diret )rom the ulti*ators onerned>+

A erti)iate sho$ing 3/ the )ull name o) the $or#2 5/ the name and address o) the responsibleulti*ator or ulti*ators2 6/ the authority )or underta#ing the $or#2 F/ the total e-penditure

inurred2 :/ the amount $ith )ull partiulars/2 i) any2 reo*ered in ash2 and / the net amountstill reo*erable2 should be prepared2 in dupliate2 by the Di*isional O))ier2 on the ompletion o) the $or# see paragraph F5/2 and submitted to the (olletor or Deputy (ommissioner o) theDistrit onerned.

On reeipt ba# o) the dupliate opy2 duly aepted2 the amount aepted should be redited2 on theauthority o) it2 to the Ta#a*i "or#s Ad*anes aount by debit to the head <=.+ Loan and

Ad*anes by the (entral Go*ernment+Ad*anes to (ulti*ators< in the Shedule o) debits to'isellaneous heads o) Aounts. !orm 2 as the Distrit and Re*enue Authorities $illtherea)ter be responsible )or e))eting the neessary reo*ery2

IV/:>$te!,"o&!ses/

The )ollo$ing rules apply to suh $ater%ourses only as are lassed as Ta#a*i "or#s. Theaount rules relating to $ater%ourses o) other lasses are gi*en in Appendi- F.



CHAPTER ?VII/:TRANSACTIONS >ITH OTHER DIVISIONS# DEPARTMENTS ANDOVERNMENTS#

A/:ENERAL R+LES

The onditions under $hih one department o) the publi ser*ie may raise debits against

another department under the same Go*ernment2 or any department under another Go*ernment2 )or ser*ies rendered or artiles supplied to it2 are regulated by thediretions ontained in (hapter F o) the Aount (ode2 Volume I.

Note 0 .9S$/ect to #$c" +e&er'% e5cetio&# '# 'y /e '$t"ori#ed /y 3oer&e&t i& t"e c'#e of etty )or*#, '%% c"'r+e# co&&ected )it" t"eco&#tr$ctio& '&d 'i&te&'&ce of /$i%di&+#, etc., for t"e #eer'% Cii% de'rte&t of 3oer&e&t# )i%% /e /ro$+"t to. 'cco$&t '# e5e&dit$re of t"e P$/%ic Wor*#De'rte&t (Cii% Wor*# Sectio& or of t"e Cii% De'rte&t co&cer&ed,'ccordi&+ '# t"e 'di&i#tr'tio& of t"e Wor* re#t# )it" t"e P$/%ic Wor*#De'rte&t or i# e#ted i&, or i# tr'&#ferred /y ' +e&er'% or #eci'% order of 3oer&e&t fro t"e P$/%ic Wor*# De'rte&t to t"e De'rte&t $#i&+ or re7$iri&+ it.

Note <.9T"e '%$e of P$/%ic Wor*# #tore# i##$ed to ot"er de'rte&t# i#c"'r+e'/%e to t"e.

The ost o) land a4uired by the (i*il authorities on behal) o) the &ubli "or#s Department isdebitable in the aounts o) the latter as part o) the ost o) the $or#s )or $hih the land ista#en up@ but $hen it is ta#en up )or t$o or more non%ommerial departments on1ointly2 theharge is not di*ided2 but is $holly debitable to the department )or $hih the greater part o) the land $as ta#en up2 unless there are speial reasons2 to the ontrary.

"hen a speial o))ier is employed )or the a4uisition o) land )or the &ubli "or#s Department2 the

e-penditure on pay2 allo$anes2 <et.2 o) the speial o))ier and his establishment and anye-penditure on ontingenies is debitable to the &ubli "or#s Department as part o) the osto) $or#s )or $hih the land is a4uired. "hen the land is ta#en up by a i*il o))ier2 notspeially employed )or the $or#2 only speial harges inurred in onnetion $ith thea4uisition o) the land on establishment2 ontingenies2 et.2 $ill be borne by the &ubli"or#s Department as a part o) the ost o) $or#s )or $hih the land is a4uired.

The rent o) buildings hired )or use as residenes o) Go*ernment ser*ants o) any (i*il non%ommerial department is hargeable in the aounts o) the &ubli "or#s Department. Inspeial ases $hen the hired residenes are2 under the orders o) Go*ernment2 plaed under the harge o) any other department2 the harges on aount o) rent in onnetion $ith suhresidenes $ill be disbursed and borne by that department. "hen any land or building not

belonging to the &ubli "or#s Department is hired by another department to be oupied )or any other publi purpose2 the rent is payable by the department onerned2 and Di*isionalO))iers do not disburse rent )or suh premises unless ordered by Go*ernment to do so.

"hen prison labour is employed on &ubli "or#s2 no harge is. made2 by the ^ail Department i) theon*its are employed on ^ail $or#s22 but in other ases the )ull mar#et *alue o) the $or#sper)ormed2 as erti)ied to by the Di*isional O))ier2 is harged to the &ubli "or#sDepartment.

"hen any land or building is trans)erred )rom one department to another2 the trans)er $ill be)ree o) all harge2 e-ept $hen the property is trans)erred to or )rom a ommerialdepartment or the De)ene Department. In respet o) the latter2 the trans)er o) the



property $ill be e))eted on the )ollo$ing basis>+

I/ In the ase o) trans)er to on )rom a ommerial department+

no harge $here the property is borne in the boo#s at no *alue2 and

boo# *alue or mar#et *alue2 $hihe*er is less2 $here the property is *alued in the

boo#s.II/ In the ase o) trans)er to or )rom the De)ene Department+

hal) mar#et *alue $here the property is borne on the boo#s at no *alue2 and

boo# *alue or mar#et *alue2 $hihe*er is less2 sub1et to a minimum o) hal) mar#et*alue2 $here the property is *alued in the boo#s.

Note.9T"e '/oe /'#i# of tr'#fer doe# ot '%y to t"e R'i%)'y De'rtet.

Ser*ies rendered2 or artiles supplied2 by one di*ision to another $ill not be harged )or e-ept inthe )ollo$ing ases>+

Store#9i) they are issued )rom a Sto# or 'aterials aount (&#de paragraphs 5; and53/ or i) their trans)er a))ets a $or# )or $hih a separate apital aount is #ept.

Ot"er Serice#9i) they a))et the aounts o) a/ any $or# )or $hih a separate apitalaount is #ept2 (b) o) a $or# in progress2 or (c) Suspense or Deposits.

(ash reo*eries made )rom employees2 ontrators2 et.2 as also re*enue realised2 by adi*ision on behal) o) other di*isions2 departments or Go*ernments2 should be passed onto them2 the payment being made by boo# trans)er unless payment in ash ispresribed by rule as sometimes happens2 in the ase o) other departments. (ashobtained )rom treasuries on he4ues and ash reeipts inluding surplus ash/remitted to treasuries2 are aounted )or as remittane transations.

B/:ACCO+NTS PROCED+RE/"hen a transation has to be leared by a boo# trans)er under the )oregoing rules2 the

trans)er should be e))eted by debiting or rediting it to the remittane or other headonerned in the (ash or Sto# Aounts i) it appears therein2 or by an entry in theTrans)er Entry ,oo#. See also paragraph :3F in respet o) ash obtained )romtreasuries on he4ues.

Note 0.9S$c" ercet'+e c"'r+e# o 'cco$t of #$eri#io 'd e#t'/%i#"et 'd too%# 'd %'t '# 'y /e %ei'/%e $der t"e r$%e#,#"o$%d '%#o /e ic%$ded, /y ' tr'#fer etry, i t"e 'o$t tr'#ferred. See'%#o 'r'+r'" 2@.

Note <.9T"e co#t of )or*#"o o/# eed ot /e 'd$#ted ot"%y, ide 'r'+r'" 222.

In ases2 ho$e*er2 in $hih the transation originates in another di*ision2 department or Go*ernment2 the responding trans)er should2 as a rule2 be made on reeipt o) intimationo) the original debit or redit2 through the Aountant General.

The )ollo$ing are e-eptions in $hih the ad1ustment may be made $ithout reeipt o)intimation )rom the Aountant General>+

Reo*eries o) rent realised2 on behal) o) the &ubli "or#s Department2 by disbursing or AountO))iers o) other aount irles. pro*ided the entries are supported by erti)iates in !orm



FC2 Statement o) Rents reo*erable in ash or by dedution )rom &ay bills2 signed bythose o))iers2 to sho$ that the amounts ad1usted in the aounts ha*e been realised)rom the parties onerned. See paragraph 3CF.

Transations )or $hih ad*ies and aeptanes o) trans)ers are e-hanged diretbet$een one di*ision and another &#de paragraph FF6.

Original redits a))orded in respet o) the ost o) maps issued by the 'ap O))ies.

Any other transations authorised by the Aountant General.

The responding di*ision should e-amine e*ery trans)er ad*ised to it )or ad1ustment2 but it maynot re1et a trans)er beause the *ouher is not in order2 or is $anting. Nor may atrans)er ad*ised be partly aepted and partly re1eted@ it may be re1eted altogether i) itdoes not pertain to the di*ision@ other$ise it should be aepted pro*isionally in )ull andthe dispute2 $hether as to the amount or as to other partiulars o) the transation2should be settled separately in ommuniation $ith the o))ier $ho ad*ised thetrans)er. See also paragraphs FFF and FF`.

Note.9R'i%)'y de/it# for 'o$t# d$e o )'rr't# 'd credit ote# '##ed o /y t"e .Acco$t't 3eer'% for 'd$#tet i t"e dii#io'% 'cco$t #"o$%d /e 'cceted i f$%%, #$/ect o%y to re'd$#tet, %'ter o, of $der or oerc"'r+e#. T"e re#odi+ officer '# ot re#o#i/%e for t"ecorrecte## of t"e c"'r+e# )it" referece to t"e r'i%)'y t'riff# /$t o%y for

roer #cr$tiy )it" referece to t"e roriety of t"e c"'r+e# '# '+'i#t t"e"e'd of t"e #erice cocered= t"e c'%c$%'tio# 'de /y t"e R'i%)'y

Acco$t# De'rtet, )"ic" 're te#t c"ec*ed /y t"e R'i%)'y A$dit De'rtet, #"o$%d /e 'cceted '# correct.

"hen a harge is trans)erred to another di*ision2 department or Go*ernment )or ad1ustment2the trans)er is re4uired to be supported either by the neessary *ouhers2 omplete in all

respets2 or by a erti)iate signed by the Aount O))ier o) the department originatingthe trans)er to the e))et that the payment *ouhers ha*e been duly audited and passedin aordane $ith the rules. Di*isional O))iers are2 there)ore2 responsible )or obtainingproper *ouhers in support o) all harges to remittane beads in their aounts.

"hen a transation originates in a &ubli "or#s di*ision2 the neessary trans)er shouldordinarily appear in the aounts o) the di*ision )or the month in $hih the transationourred2 but in the ase o) $or# done in $or#shops the ost is ad1ustable inaordane $ith the rules in paragraphs 6C5 to 6CF.

In respet o) $or#s done in a di*ision )or other di*isions2 departments2 or Go*ernments2 theintimation o) the trans)er $ill be gi*en a)ter audit2 by the Aountant General to the

Aount O))ier onerned2 or to the di*ision or department )or $hih the $or# is done2 i) in the same irle o) aount. The di*ision underta#ing the $or#< is responsible that thetransations are brought to aount under the remittane or other head onerned2and that $or#s aounts are maintained and *ouhers submitted to the AountantGeneral in the same $ay as )or $or#s o) the di*ision itsel). It $ill )urther be responsiblethat the estimate and appropriation )or the $or#2 as ommuniated or aepted bythe party )or $hih the $or# is done2 are not e-eeded $ithout )urther authority )romit and i) any sa*ings are antiipated2 they are noti)ied and surrendered in time.

Note 0.94or t"e $ro#e of t"i# 'r'+r'" )or* doe ic%$de# o/#e5ec$ted i )or*#"o#.



Note <.9I t"e c'#e of )or*# )"ic" 're '##e##'/%e to ercet'+e recoerie#o 'cco$t of e#t'/%i#"et, too%# 'd %'t, etc., t"e 'o$t of t"ee#ti'te 'd 'rori'tio, for t"e )or* #"o$%d /e r'te'/%y /ro*e $ itot)o 'rt# to rere#et, re#ectie%y, t"e )or*# e5edit$re 'd t"e

ercet'+e c"'r+e#.

Note 2.9T"e roi#io re+'rdi+ '$dit /efore iti'tio of tr'#fer 'y /ere%'5ed i t"e c'#e of 'y ite 'e'ri+ i t"e 'cco$t# for M'rc" 'd re7$iri+ 'd$#tet )it" 'ot"er 3oeret, ide 'r'+r'" <@.

!or other trans)er transations bet$een &ubli "or#s di*isions inluding &ubli "or#sdi*isions o) other Go*ernments2 the originating di*ision $ill send an Ad*ie o) Trans)er Debit or (redit/2 !orm ::2 aompanied by neessary *ouhers in thease o) debits2 to the di*ision onerned as soon as the transation ours. Theresponding di*ision $ill2 i) it aepts the trans)er2 a#no$ledge it on !orm :2

Aeptane o) Trans)er. The debiting di*ision $ill be responsible that entry in its a%ounts is supported by the Aeptane o) Debit2 or Ad*ie o) redit2 as the ase maybe.

Note.9I c'#e# of tr'#fer de/it tr'#'ctio#, '%% re%e't !o$c"er#ic%$di+ #$c" '# do ot ordi'ri%y '## /eyod t"e dii#io'% office, #"o$%d 'cco'y t"e Adice. If t"i# re7$ireet c'ot /e co%ied )it", i'y c'#e, i re#ect of ' c'#" o$c"er )"ic" c'ot /e re%'ced /y 'certific'te $der Note /e%o) 'r'+r'" 6<, t"e Adice #"o$%d /e 'tt'c"ed to t"e Mot"%y Acco$t for tr'#i##io /y t"e Acco$t't 3eer'%, 'fter t"e '$dit of 'cco$t#, to t"e dii#io cocered.

In ases in $hih Ad*ies and Aeptanes o) Trans)er are e-hanged diret by Di*isionalO))iers o) t$o aount irles2 those o))iers $ill be 1ointly responsible )or learingremittane transations e-peditiously in diret ommuniation $ith eah other. I) an

item annot be aepted2 and the intimation o) its re1etion issues too late to reahthe originating o))ier $ithin the month in $hih he has brought it to aount2 theo))ier $ho is alled upon to respond to it2 should also in)orm his o$n AountO))ier2 gi*ing brie) partiulars o) the debtor redit2 and o) the grounds o) ob1etion2$ith the number and date o) the originating o))ier9s Ad*ie o) Trans)er and o) his o$nintimation o) ob1etion.

In ases in $hih no Ad*ies and aeptanes o) Trans)er are e-hanged2 the Di*isionalO))ier should e-amine2 as e-peditiously as possible2 the trans)ers $hih his

Aountant General intimates to him )or ad1ustment2 and report .all his ob1etions tothe Aountant General2 ?$hether the trans)er is brought to aount pro*isionally or

re1eted.The proedure presribed in paragraphs FFF and FF: applies $!a!#s $!a%d#s to trans)er

transations2 not relating to the e-eution o) $or#s2 $ith 3/ Rail$ays2 )5/ De)eneDepartment2 and 6/ the &ost and Telegraphs Department Telegraph Setion/.

E-ept in respet o) transations o) the )ollo$ing lasses2 the Di*isional O))ier may authorisethe Di*isional Aountant to sign Ad*ies and Aeptanes o) Trans)er )or him>+

$hen the trans)er ad*ised is a redit or a $#%s debit2

$hen the trans)er aepted is %a debit.

The Di*isional Aountant $ill be responsible that there is lear authority o) the responsible



disbursing o))iers o) his Di*ision )or trans)ers ad*ised to other di*isions2 Departments or Go*ernments and that no harge ad*ised by another di*ision2 department or Go*ernment is onsidered as )inally ad1usted until all the neessary *ouhers ha*e beenreei*ed2 and ha*e )urther been ompleted by obtaining thereon2 )rom the responsibledisbursing o))iers o) the di*ision2 the lassi)iation o) the harge as. attested by their

dated initials. 7e should )urther see that2 $hen a trans)er ad*ised to the di*ision )or ad1ustment is responded to pro*isionally2 the%ob1etion raised thereon is pursued $ith a*ie$ to ensure speedy settlement.

CHAPTER ?VIII/:PA9 AND ALLO>ANCES/

A/:INTROD+CTOR9

&ay and allo$anes o) Go*ernment ser*ants o) the department2 i) not harged diretly to $or#s2 as$ell as all personal ad*anes santioned by ompetent authority2 are dra$n )rom treasurieson bills in )orms2 and in aordane $ith the proedure presribed in the rele*ant TreasuryRules $hih are appliable to the &ubli "or#s Department sub1et to the speial rules laiddo$n in this hapter.

Note 0.--T"e #'ctio of coetet '$t"ority to er#o'% 'd'ce# 'y, if referred, /e o/t'ied i t"e for of co$ter#i+'t$re o t"e /i%% it#e%f /efore it i# re#eted 't t"e tre'#$ry.

Note <.9P'yet# to 3'Jetted 3oeret #er't# of t"e de'rtet o'cco$t of re)'rd# for '##i+ e5'i'tio# i %'+$'+e# #"o$%d ot /e'de )it"o$t o/t'ii+ t"e reio$# '$t"ority of t"e Acco$t't 3eer'% (See R$%e#. <1 'd <?> of t"e Tre'#$ry R$%e#, !o%$e I. S$c" 'yet# 'rec%'##ified $der :A%%o)'ce# 'd oor'ri', etc.:

B/:PREPARATION OF BILLS

I/:ene!$Gaetted Go*ernment ser*ants dra$ their o$n bills2 but the laims o) non%gaetted Go*ernment

ser*ants should be pre)erred separately by heads o) o))ies under $hom they are employed2and the latter should ma#e proper arrangements )or disbursing the amounts so dra$n.

Note.94or t"e $ro#e# of t"i# r$%e, t"e Dii#io'% Officer i# tre'ted '# t"e:"e'd of office: of t"e etire e#t'/%i#"et e%oyed i t"e dii#io, /$t #"o$%d t"i# %e'd to '/or'% de%'y i 'yet# i 'y #$/dii#io, t"e%oc'% Adii#tr'tio 'y, i co#$%t'tio )it" t"e Acco$t't 3eer'%,'$t"ori#e t"e 'y 'd tr'e%%i+ '%%o)'ce /i%%# of t"e e#t'/%i#"et of t"'t #$/dii#io to /e dr') /y t"e S$/dii#io'% Officer eit"er o "i#o) re#o#i/i%ity or 'fter c"ec* /y t"e Dii#io'% Acco$t't 'd co$ter#i+'t$re /y t"e Dii#io'% Officer, '# 'y /e coeiet. Note < /e%o) R$%e <@0 of t"e Tre'#$ry R$%e#, !o%$e I, doe# ot, "o)eer, '%y totr'e%%i+ '%%o)'ce /i%%# )"ic" S$/dii#io'% Officer# 'y dr') o t"eir o)re#o#i/i%ity.

Separate establishment bills should be prepared by the dra$ing o))ier )or eah o) the establishmentsspei)ied belo$2 the entries relating to eah setion o) establishment2 e./. the subordinateengineering ser*ie2 Di*isional Aountants2 dra)tsman2 ler#s2 et. being grouped separately9in eah bill>+

One )or all permanent members o) the subordinate engineering ser*ie. Di*isional Aountants and



other ? establishments on a pro*inial sale2

One )or all other permanent establishments.

One )or all temporary establishments on a pro*inial sale2 and

One )or all other temporary establishments.

!or laims o) tra*elling allo$ane a single bill $ill su))ie2 but entries must be grouped aordingto setions as in the ase o) establishment bills.

II/ : C$ssifi"$tion/

,ills paid at treasuries are inorporated in the general aounts2 #ept by the Aountant General.Dra$ing o))iers are2 ho$e*er2 responsible that K/ the name o) the irle o) superintendene and 5/ the ma1or head and other partiulars neessary )or determiningthe aounts lassi)iation (&#de rules 3 and 5 o) Appendi- :/ are reorded on eah bill.

Note 9T"e co#t of '&y #eci'% e#t'/%i#"e&t for 'c7$i#itio& of %'&d, e&tert'i&ed $&der order# of 3oer&e&t /y ' Cii% officer 'cti&+ '# ' P$/%ic Wor*# Di#/$r#er, i#

c"'r+e'/%e '# t"e co#t of t"e )or*# co&cer&ed '&d &ot '# +e&er'% e#t'/%i#"e&t c"'r+e#, Hrfe-'r'+r'"20.

I) as permitted by Rule 53C (b) o) the Treasury Rules2 Volume 3. emoluments up to the date o) trans)er are not dra$n be)ore a Go*ernment ser*ant proeeds on trans)er2 emoluments)or the $hole month may be dra$n in the ne$ appointment2 the alloation o) the hargeto the old and ne$ appointments being learly spei)ied on the bill.

Note.9I t"e c'#e of o-+'Jetted 3oeret #er't#, t"e %'#t-'y certific'te8 #"o$%d +ie '%% t"e ece##'ry ifor'tio, #o t"'t t"e '%%oc'tio'y /e correct%y oted /y t"e dr')i+ officer i t"e /i%% of t"e e) office. It"e c'#e of +'Jetted 3oeret #er't# )"o#e %'#t-' certific'te# 're

re'red /y Tre'#$ry Officer#, t"e re#o#i/i%ity for #"o)i+ t"e correct '%%oc'tio i /i%%# re#t# )it" t"e 3oeret #er't# t"e#e%e#.

C: ENCASHMENT OF BILLS

Non%gaetted Go*ernment ser*ants9 bills should be presented at the nearest distrit treasury )or payment. They should be aompanied by a memorandum signed by the dra$ing o))ier and spei)ying separately the amounts o) ($* ash re4uired )or disbursement andremittanes to be%made in ash2 (%* ash orders or State ,an# dra)ts2 as the asemaybe re4uired on eah o) the sub%treasuries subordinate to the distrit treasury )or payments to be made to establishments stationed near the subtreasuries and ("* State,an# dra)ts on other treasuries or agenies o) the ,an# )or amounts $hih may ha*e todisbursed outside the distrit but $ith in the 1urisdition o) the dra$ing o))ier. See also

paragraph F :/ o) Appendi- C to the Treasury Rules Volume II.

Gaetted Go*ernment ser*ants2 $ho are stationed at the plaes $here there are ho treasuries2or sub%treasuries may utilise the ser*ies o) bar#anda guards2 i) any2 attahed to their o))ies2 )or the enashment o) bills relating to their personal laims and Go*ernment $illaept liability )or any loss aused by the at o) the guard i) the Gaetted Go*ern%ment ser*ant is not at the station $here the money is dra$n.

Note 9T"i# i# ' e5cetio to t"e +eer'% r$%e t"'t 3oeret 'ccet# ore#o#i/i%ity for 'y fr'$d or i#'rori'tio i re#ect of oey or c"e7$e# or dr'ft# 'de-oer to ' e##e+er, ide R$%e < (0 of t"e



Tre'#$ry R$%e#, !o%$e I 'd Note rited 't t"e to of 4or T. R. 0 ?,Tre'#$ry -R$%e#, !o%$e II.

D/:DISTRIB+TION OF PA9 AND ALLO>ANCES

I/:ene!$

Speial attention is in*ited to Rule 5C6 o) the Treasury Rules2 Volume I2 presribing theproedure )or distribution o) pay and allo$anes to establishments. A#no$ledgmentsshould2 as )ar as possible2 be ta#en on o))ie opies o) bills2 but $here this may not beon*enient or ad*isable as in the ase o) sattered establishments2 onsolidated reeiptson A4uittane Roll2 !orm T. R. 5C2 may be obtained2 separately )or eah set o) payments made at one plae or at one time.

Note. ---Ac7$itt'ce Ro%%# 'd receited office coie# of /i%%# 're ot re7$ired to /e-#$/itted to t"e Acco$t't 3eer'%, /$t, '# t"ey 'reiort't record#, t"ey #"o$%d /e #t'ed :'id: 'd re#ered c'ref$%%y for #$c" eriod# '# 'y /e re#cri/ed /y 3oeret.

(ash dra$n on pay and tra*elling allo$ane bills o) establishments should not be mi-ed $ith theregular ash balanes o) the department &#de paragraph :3. So long as the dra$ing o))ier )inds himsel) in a position to #eep a proper $ath o*er undisbursed amounts2 by aperiodial e-amination o) a4uittane rolls and o))ie opies o) bill2 it is not neessary )or him to #eep a detailed aount sho$ing the amounts dra$n )rom the treasury )rom timeto time and their subse4uent disposal. There is no ob1etion2 ho$e*er2 to suh anaount being maintained in a subsidiary register2 i) )ound on*enient.

Note.9-T"i# r$%e '%ie# '%#o to c'#" receied /y ' #$/ordi'te officer for 'yet of 'y 'd '%%o)'ce# of 3oeret #er't# $der #eri+ "i.

II:Mis"e$neo&s Re"ove!ies f!o. Est$%is4.ent/

Ordinarily2 reo*eries on aount o) seurity deposits o) employee9s should be made in ash $hentheir pay is disbursed and should be redited in the ash boo# o) the disbursing o))ier."hen the amounts reo*ered ha*e to be paid into a &ost o))ie Sa*ing ,an# as seuritydeposits2 they should be )orth$ith remitted to the &ost O))ie.

Note 0.9T"e %oc'% Adii#tr'tio i co#$%t'tio )it" t"e Acco$t't 3eer'%, 'y, "o)eer, re#cri/e t"'t #ec$rity deo#it# #"o$%d /eded$cted fro 'y /i%%#.

Note <.--T"e r$%e i t"i# 'r'+r'" '%ie# $t'ti# $t'di# to '%% recoerie# fro e%oyee# )"ic" 're credit'/%e, $der .t"e r$%e#, to #oe

"e'd i t"e coi%ed 'cco$t# of t"e dii#io.E:SPECIAL ARRANEMENTS TO PREVENT DELA9S IN PA9MENTS

To pre*ent abnormal delays in payments to establishments22 in e-eptional ases one2 or more o) the )ollo$ing de*ies may be adopted under the orders o) the loal

Administration>+

Dra$ing o))iers may be permitted to present the bills o) their establishments diret atthe nearest sub%treasury2 but no o))ier should be allo$ed to dra$ on more than onetreasury or sub%treasury.



The pay and allo$anes o) subordinates employed in out o) the $ay plaes may beremitted to them by postal money order at Go*ernment ost.

Dra$ing o))iers may also ma#e disbursements out o) the re*enue%olletions or other ashin their hands i) so permitted2 &#de rule 5/ (e) o) the Treasury Rules2 Volume 3.

The detailed proedure to be obser*ed $ill be settled by the loal Administration in onsultation$ith the Aountant General.

I) the enashment o) a bill )or an ad*ane on trans)er is li#ely to delay a trans)er $hih is urgentlyneessary in the publi interest2 the ad*ane may be made )rom the permanent ad*ane i) anyX$or#s imprest or other a*ailable ash in the hands o) the disbursing o))ier onerned2 pendingreoupment $hen the bill is subse4uently enashed. In the aounts o) suh ash the amountad*aned should not be harged o)) as% a )inal transation2 but reorded as a temporaryad*ane2 so that the amount may ontinue to )orm part o) the ash balane )or $hih thedisbursing o))ier is responsible.

F/:COMM+NICATION OF SANCTIONS TO ACCO+NTANT ENERAL

The pay and allo$anes o) gaetted Go*ernment ser*ants only are sub1eted to a system o) personalaudit. Orders a))eting the personal emoluments2 postings2 lea*e2 et. o) gaetted Go*ernmentser*ants only should2 there)ore2 be ommuniated to the Aountant General by the santioningauthorities. (hanges in the personnel o) subordinate establishments and in their emolumentsshould be indiated in pay bills and absentee statements by the authorities preparing thosedouments2 $ho are responsible that orders o) ompetent authority are obtained in eah ase asre4uired by the rules.

Note 0.9If ' order 'ffecti+ ' +'Jetted 3oeret #er't i# otified it"e 3'Jette, #e'r'te iti'tio to t"e Acco$t't 3eer'%, /y %etter, i# ot ece##'ry e5cet i c'#e# of $r+ecy.

Note <.9Order# of ' #eci'% 't$re '$t"ori#i+ t"e +r't to ' o-+'Jetted 3oeret #er't (or orderi+ t"e di#coti$'ce of 'y icre'#e i t"eeo%$et# 'di##i/%e to "i '+'i#t t"e #'ctioed 'y of t"e'oitet )"ic" "e "o%d# #"o$%d, "o)eer, /e co$ic'ted to t"e

Acco$t't 3eer'% /y %etter or, if referred, i ot"%y #t'teet# )"ic"#"o$%d re'c" t"e Acco$t't 3eer'% /y t"e t" of e'c" ot".

All orders re*ising santioned sales or santioning the reation o) abolition o) permanent or temporary appointments should at one be ommuniated by letter to the AountantGeneral.

In the ase o) all trans)ers o) di*isional2 sub%di*isional or other e-euti*e harges2 a report o) trans)er o) harge should be prepared in the manner presribed by Go*ernment andsent to the Aountant General through the Superintending Engineer. "hene*er thetrans)er o) harge is prolonged so that t$o Go*ernment ser*ants may be entitled todra$ pay and allo$anes simultaneously )or the same appointment see Audit Ins%trution under !undamental Rule 3;/2 the Superintending Engineer should intimate2 to the

Aountant General i) the time ta#en is reasonable and the relie*ing o))ier may beonsidered as on duty )or the period. I) ho$e*er2 the Superintending Engineer onsidersthe time ta#en in ma#ing o*er and reei*ing harge to be e-essi*e2 the relie*ing o))ier must be treated as i) he $ere on lea*e or on 1oining time2 et.2 at the ase may be2 )or as muh o) the time as may be regarded as e-essi*e

CHAPTER ?I?/:CONTTNENT CHARES



A/:MODES OF OBTAININ CASH

(ash re4uired to disburse ontingent harges is obtained )rom treasuries in one o) t$o $ays>+

I/ ,y he4ues2 i.e. in the same $ay as ash re4uired )or $or#s payments2 and

II/ Diretly by bills i.e. in the same $ay as ash re4uired )or payment o) pay andallo$anes.

The seond o) these methods an be adopted only i) the loal Administration hasauthorised it.

Note.9Uder t"e fir#t et"od, coti+et c"'r+e# 're icoror'ted i t"eMot"%y Acco$t of t"e dii#io, )"ere'# $der t"e #ecod et"od t"ey doot eter t"e dii#io'% 'cco$t# 't '%%, t"o$+" $%ti'te%y i t"e Acco$t't 3eer'% # office t"ey 're 'cco$ted for '+'i#t t"e 'rori'tio# to )"ic"t"ey re%'te.

B/:ENERAL R+LES

The rules in part V2 (hapter V2 o) the Treasury Rules2 Volume I2 apply generally to the &ubli"or#s Department to the e-tent that they may not be inonsistent either $ith theauthorised method o) obtaining ash )or ontingent harges (&#de paragraph FF/ or $ithany o) the speial rules in this (ode.

The e-pression (ontingent harges as used in &ubli "or#s aounts does not inludeharges $hih under the rules in Appendi- 5 are lassi)ied under some other head o) e-penditure2 e.g.2 "or#s2 Repairs and Tools and &lants. See also paragraph FC.

I) the ontingent harges o) a di*ision e-luding Speial (ontingenies (&#de Rule 5C o) theTreasury Rules2 Volume 3/2 during a month2 e-eed the monthly limit )or suh harges)i-ed by the loal Administration2 the bill )or the month should be submitted to theSuperintending Engineer )or santion2 $hih $ill be signi)ied by that o))ier ountersigningthe bill.

(ontingent (harges and Grant%in%aid may be inluded in the same bill2 but the abstrat o) the billshould sho$ the total harges )or eah lass separately.

C/:SPECIAL R+LES

I/ : >4en "4e&es $!e -!$)n on T!e$s&!ies/

"hen ash re4uired )or meeting ontingent harges is dra$n )rom treasuries by he4ues2 theaount proedure $ill be as )ollo$s>+

&ayments made should be brought to aount2 in the )irst instane2 in ash boo#s or imprest ashaounts2 li#e $or#s payments.

At the end o) the month all ontingent harges inluding Sto# and ad1ustment transations/should be onsolidated in a bill in !orm T.R. 65 headed No! Pa1abe a! !"e Treasr1) )or submission to the Aountant General $ith the 'onthly Aount. &artiulars o) the (harges neednot be entered in this bill e-ept in the ase o) misellaneous items $hih do not )all under one o) the lassi)ied sub%heads )or spei)i harges.

!or abstrating the ontingent harges o) the month the adoption o) the )orm o) the (ontingentRegister (&#de Rule 5BB o) the Treasury rules2 Volume I@ is reommended. See also Role 6;3 o) the Treasury Rules2 Volume I.



&ayments should be made out o) the regular ash or imprest balanes o) the di*ision and not out o) undisbursed balanes o) ash dra$n )rom treasuries )or payment o) establishment harges.

Note.9P'yet# to Tre'#$ry Officer# for '%$e of #erice #t'#o/t'ied /y idet #"o$%d i'ri'/%y /e 'de /y c"e7$e, t"e idet#/ei+ re'red i 4or T. R. 2. T"e Tre'#$ry Officer )i%% ret'i t"e idet

'd +r't ' receit i ' for )ritte $ /y t"e c%er*# of t"e Tre'#$ry 'd #i+ed /y "i#e%f )"'teer t"e 'o$t 'y /e, See '%#o R$%e# 0>2 'd 206 of t"e Tre'#$ry R$%e#, !o%$e I.

II/:>4en Bis $!e -!$)n on T!e$s&!ies/

The )ollo$ing rules are appliable only $hen ontingent bills are dra$n on treasuries>+

$* The proedure presribed in the Treasury Rules )or dra$ing bills diret on the treasury2 )or #eeping the aounts o) ash obtained on the bills and )or ma#ing disbursementsapplies in !o!o.

%* (ontingent bills may be dra$n only by the Di*isional O))ier2 or suh other o))ier as may ha*e

been speially authorised by the loal Administration2 the proedure )or the enashment o) thebills being the same as presribed )or establishment bills in paragraph F:F.

"* &ayments made out o) the ash thus dra$n are sub1et to the rules o) this (ode2 both in regard tothe manner o) authorising and ma#ing payments and to the )orms o) *ouhers to be obtained insupport thereo).

-* Debits )rom other departments or pro*ines )or supplies hargeable to ontingenies2 intimationso) $hih may be reei*ed )rom the Aountant General2 should be dealt $ith in the manner indiated in Rule 63 o) the Treasury Rules2 Volume I2 $ithout being )ormally responded to in theaounts o) the di*ision. Other debits2 o) $hih intimations may be reei*ed diret through

Ad*ies o) Trans)er Debit2 and Sto# and ad1ustment transations arising2 $ithin the

di*ision2 should be leared2 by an entry in the regular aounts2 by debit to <the Aountant General9s o))ie on aount o) the (ontingenies o) the di*ision2< thetransation being inorporated in due ourse in the (ontingent ,ill as laid do$n in therule already 4uoted.

Note.9I& 'cceti&+ i&oice# of #tore '&d )or* /i%%#, etc., receied fro ot"er dii#io&# '&d de'rte&t#, c"'r+e# ert'i&i&+ to co&ti&+e&cie# #"o$%d /e c%e'r%y #ecified, '&d, if &ece##'ry, di#ti&+$i#"ed fro ot"er c"'r+e#, #o t"'t, i& c'#e# )"ere t"e &ece##'ry 'd$#te&t c'& /e effected i& t"e Acco$&t'&t 3e&er'%# office, t"i# 'y /e do&e )it"o$t f$rt"er refere&ce to t"e dii#io&'% office.

The ash obtained )or ontingent harges should not be mi-ed up $ith balanes o) ash obtained )or other

purposes2 and are should be ta#en that ash harges relating to other heads are not brought to

aount2 e*en temporarily2 as ontingent harges or &#ce &ersa.



CHAPTER ??/:DIRECTION AND OTHER SPECIAL

OFFICES

A/:INTROD+CTOR9

The rules in this hapter apply only to the o))ies o) (hie) and Superintending EngineersSuperintendent o) "or#s2 and other speial o))iers not being Di*isional O))iers or their subordinate o))iers. These o))ies are desribed as speial o))ies in this hapter2

The head o) a speial o))ie is not onerned $ith the atual e-eution o) $or#s2 $ith thedisbursement o) money2 or $ith the pro*ision or ustody o) any materials2 other$isethan possibly as an o))ier o) ontrol. I)2 ho$e*er2 he is re4uired at any time toassume an e-euti*e harge2 the monetary and stores transations o) suh hargeshould be #ept distint )rom the transations o) his speial o))ie2 and aounted )or under the rules appliable to Di*isional O))iers.

B/:RECEIPTS/351* 7eads o) speial o))ies do not ordinarily realise any departmental reeipts. Any petty

amounts reei*ed oasionally should be remitted at one to the treasury inaordane $ith the proedure presribed in Rules B5 to B o) the Treasury Rules2Volume I. See also Rule C5 o) those Rules.

Note.94or recoerie# fro t"e #t'ff #ee 'r'+r'" @>.

C/:PA9MENTS

I/:Int!o-&"to!

35;* Thus2 the monetary transations o) heads o) speial o))ies are pratially on)ined to

payments o) o))ie e-penses and pay and allo$ane o) themsel*es and the members o) their o))ies. These may be di*ided into t$o distint groups.

I/ &ay and allo$anes.

II/ (ontingent (harges.

355* (ash re4uired to meet these payments is obtained by bills dra$n on treasuries under therules in the )ollo$ing paragraphs.

Note.9It i# '%#o eri##i/%e to o/t'i c'#" for coti+et c"'r+e# froDii#io'% Officer# i#te'd of fro Tre'#$ry Officer#. W"ere t"i# et"od i#

referred, t"e det'i%ed roced$re )i%% /e re#cri/ed /y t"e Acco$t't 3eer'%.

II/:P$ $n- Ao)$n"es/

356* The rules in hapter UVIII )or di*isional o))ies apply $!a!#s $!a%d#s to speial o))ies.The )ollo$ing rules are peuliar to them.

35<* The number o) separate establishment bills presribed in paragraph F:3 may2 ho$e*er2 beredued in onsultation $ith the Aountant General2 $ho $ill spei)y the setions into $hihthe bills should be di*ided.

367* Reo*eries )rom the establishment o) speial o))ies are not sub1et to the rules inparagraph F:C. They should2 as )ar as possible2 be made by dedution )rom their bills.



"hen2 ho$e*er2 the amounts reo*ered ha*e to be paid into a ourt o) la$2 or into the&ost O))ie Sa*ings ,an# as seurity deposits2 reo*eries should be made in ash atthe time o) disbursement o) pay and the amounts2 reo*ered should be )orth$ithremitted.

III/:Contin8en"ies/

362* The general rules relating to (ontingenies are gi*en in &art V. (hapter V o) theTreasury Rules2 Volume I.

36=* (harges )or ne$ supplies o)2 and repairs to2 artiles o) the lasses $hih in the ase O) e-euti*e o))ies are lassi)ied under the head <Tools and plant2< are treated asontingent harges2 et.2 in the ase o) speial o))ies.

360* The aount proedure presribed in hapter VII )or Tools and &lants o) di*isionalo))ies need not be obser*ed in speial o))ies in respet o) the artiles re)erred to inparagraph FC52 though these $ill other$ise be treated as Tools and &lant )or diepurposes o) the &ubli "or#s Department (ode. Suitable registers sho$ing thereeipt2 disposal and balanes o) the artiles should2 ho$e*er2 be maintained.

Note.9If 'y 'rtic%e# of t"i# c%'## 're tr'#ferred to ' dii#io'% office, t"e f'ct of t"e tr'#fer #"o$%d fort")it" /e reorted to t"e Acco$t't 3eer'%, eet"o$+" o 'd$#tet of co#t if re7$ired to /e 'de $der r$%e.



CHAPTER ??I:ACCO+NTS RET+RNS OF S+B,DIVISIONAL OIFICERS/

363* Sub1et to suh speial arrangements as may be authorised by the loal Administration a)ter onsultation $ith the aountant General to apply to ases $here a Sub%di*isional O))ier isnot authorised to ma#e disbursements2 the aounts o) Sub%di*isional O))iers should be

#ept in aordane $ith the )ollo$ing rules.361* A Sub%di*isional O))ier maintains the initial aount reords o) ash and stores as

desribed in hapter VII and VI as $ell as a "or#s Abstrat $ith ertain aompaniments2)or eah $or# in progress. All these reords are2 as a rule2 $ritten up as the transation ta#eplae. Sub%di*isional O))ier is not2 ho$e*er2 re4uired to onsolidate the transations into aompiled aount2 this $or# being done in the di*isional o))ie )or the entire di*ision.

36;* The initial aounts o) ash and stores )or a month should be losed on the 5:th2 or suhearlier date bet$een the 3Bth and the 5:th as may be )i-ed by the aountant General )or the purpose. The subse4uent transations o) the alender month should be treated asthose pertaining to the aounts o) the )ollo$ing month. In the month o) 'arh2 ho$e*er2 theinitial aounts o) the Sub%di*ision should be #ept open until the 63st.

Note 0.9T"e o/ect of t"i# r$%e i# t"'t t"e 'cco$t# ret$r# of #$/-dii#io##"o$%d re'c" t"e dii#io'% office i #$fficiet tie for t"e coi%'tio of t"eMot"%y Acco$t of t"e dii#io 'd it# #$/i##io to t"e Acco$t't 3eer'% /y t"e re#cri/ed d'te.

Note <.9I c'#e# )"ere #ectio'% officer# 're '$t"ori#ed to 'it'i#e'r'te iiti'% 'cco$t# of #toc* i t"eir c"'r+e, )"ic" "'e to /eicoror'ted i t"o#e of t"e S$/-dii#io'% Officer, t"e forer 'y /e

eritted, e5cet i M'rc", to c%o#e t"eir ot"%y 'cco$t# t"ree d'y# /eforet"e d'te of c%o#i+ fi5ed for t"e #$/dii#io. T"i# %iit of t"ree d'y# 'y /ere%'5ed /y t"e Acco$t't 3eer'% i e5cetio'% c'#e#.

365* Immediately a)ter the (ash boo# o) a month has been losed under paragraph FC2the (ash ,alane Report2 !orm : prepared under paragraph C32 should betransmitted to the di*isional o))ie.

366* (opies o) the (ash ,oo# supported by *ouhers/ should be sent to the di*isionalo))ie t$ie a month or o)tener as may be direted by the Di*isional O))ier. The opy)or the last period o) eah month should aompany the (ash ,alane Report.

Note .0.9A# t"e 'cco$t# of t"e dii#io i re#ect of t"e c'#" tr'#'ctio#of #$/dii#io# 're /'#ed o t"e coie# of #$/dii#io'% c'#" /oo*#

re'red $der t"i# r$%e, S$/dii#io'% Officer# #"o$%d #'ti#fy t"e#e%e#,/efore #i+i+ t"e, t"'t t"ey 're tr$e coie# 'd correct i '%% re#ect#. A#' f$rt"er rec'$tio, t"e tot'%# of t"e :c'#": co%$# o /ot" #ide# #"o$%d /e e5re##ed i )ord# i t"eir o) "'d.

Note <.9T"e Acco$t't 3eer'%, to e%ii'te t"e )or* of re'ri+ coie#,'y erit #$/dii#io# 't t"e "e'd7$'rter# of ' dii#io'% office to'it'i t)o '%ter'tie c'#" /oo*#9oe /ei+ #$/itted i ori+i'% to t"edii#io'% office 't t"e ed of t"e ot" 'd t"e ot"er /ei+ $#ed i t"eot" fo%%o)i+.

"ithin three days o) the date on $hih the aounts o) a month are losed2 the returnsenumerated belo$ should be )or$arded to the di*isional o))ie $ith a o*ering list in



)orm B6>+

Abstrats o) Sto# Reeipts and Issues2 !orms B and 3;2 supported by reeipted in*oiesor other *ouhers2 and e-trats )rom. Register o) Sto# Reeipts and Issues.(opies/.

Aounts o) Reeipts and Issues o) Tools and &lant2 !orms 36 and 3F2 supported byneessary *ouhers and a#no$ledgements. In original/.

A "or#s Abstrat aompanied $here neessary by !orm 6: or 6 and by !orm :6+Trans)er Entry Order2 in the ases re)erred to in paragraph 36 )or eah $or# inprogress 3&#de paragraph F C/ ^in onnetion $ith $hih there $as any tran%sation during the month $ith the detailed list in !orm BF.

A <&etty "or#s Re4uisition and Aount<2 !orm 65 )or eah petty $or# in progress inonnetion $ith $hih there $as any transation during the month in original/ $ith adetailed list in !orm BF.

Trans)er Entry Orders2 !orm :62 relating to the aounts o) the month2 e-luding those

proposed )rom time to time2 &#de paragraph 3;.Other aounts returns $hih Sub%di*isional O))iers should2 submit to the di*isional

o))ie are the )ollo$ing>+

Mot"%y9

<Statements o) Reeipts2 Issues and ,alanes o) Road 'etal<. !orm 3 &#de paragraphs 33 and35.

Suh statements or reports (&#de paragraph 3B:/ in onnetion $ith reo*eries o) rents o) buildings9< and lands2 as the Di*isional O))ier may re4uire the Sub%di*isional O))ier to prepare.

Estimate o) probable .re4uirements o) ash2 i) presribed by the Di*isional O))ier under Note 3

belo$ paragraph ::.'%f-ye'r%y9,alane Return o) Sto#2 !orm 332 on or be)ore the 5;th April and 3;th Otober.

e'r%y9Register o) Tools and &lant2 !orm 3:2 on or be)ore the 3:th Otober.

Occ'#io'%99e'or!s o) *eri)iation o) stores inluding materials at site o) $or#s/2immediately a)ter eah *eri)iation.



CHAPTER ??II:ACCO+NTS OF DIVISIONAL OFFICERS/

A/:INTROD+CTOR9

3<2* The ash and sto# aounts o) the di*isional o))ie )or a month are losed on thelast $or#ing day o) the alendar month.

3<=* The Trans)er Entry ,oo# )or a month should be losed as soon as possible a)ter the e-piry o) the month2 but be)ore this is done2 all neessary trans)ers2 e. g. those relating to the le*y o) the presribed2 perentages )or establishment2 tools and plant2 super*ision harges2 et.should be made.

Note.9T"e tr'&#fer e&try re%'ti&+ to t"e %ey of erce&t'+e# for e#t'/%i#"e&t too%# '&d %'&t, '&d 'cco$&t# '&d '$dit c"'r+e#, i# effected o& ' #i&+%e order of t"e Dii#io&'% Officer recorded i& 4or ?<, t"e #eci'% for re#cri/ed for t"e

$ro#e, ide 'r'+r'" 0<.

3<0* The ash and sto# aounts o) the entire di*ision2 as also all trans)er transations2should be srutinised by the Di*isional Aountant be)ore they are inorporated in

onneted registers and shedules and the 'onthly Aount.

Note 0.9T"e Dii#io'% Acco$t't# re#o#i/i%ity '#, ' ri'ry .'$ditor e5ted# '%#o to t"e e5'i'tio of '%% c%'i# ic%$ded i /i%%# re#eted direct 't tre'#$rie# /y t"e Dii#io'% Officer, 'd o /e"'%f of t"e %'tter "e#"o$%d '%#o e5'ie t"e 'cco$t# of t"e di#o#'% of oey o/t'ied ot"o#e /i%%#.

Note <.9I '%% 'tter# coected )it" t"e er#o'% c%'i# of 3oeret #er't#, t"e Dii#io'% Acco$t't i# e5ected to +ie e5ert 'dice 'd "e%. e #"o$%d #ee i 'rtic$%'r t"'t #erice /oo*# 'd %e'e 'cco$t# of #$/ordi'te# 're 'it'ied i 'ccord'ce )it" r$%e, t"'t t"e '$'%

e#t'/%i#"et ret$r i t"e for re#cri/ed /y t"e A$ditor 3eer'% i#'cc$r'te%y re'red, 'd t"'t t"e 'di##i/i%ity of %e'e '%ied for /y #$/- ordi'te# i# erified /efore t"e %e'e '%ic'tio# 're di#o#ed of /y t"eDii#io'% Officer or for)'rded to "i+"er '$t"ority. I '%% c'#e# of do$/t,"o)eer, "e #"o$%d 'di#e t"e Dii#io'% Officer to co#$%t t"e Acco$t't 3eer'%.

B/:SCR+TIN9 OF ACCO+NTS

3<3* The Di*isional Aountant should e-amine the aounts returns o) Sub%di*isional O))iers onreeipt to see.+

i/ that they ha*e been reei*ed in a omplete state.

ii/ that all sums reei*able are duly realised2 and on realisation redited to the proper head o) aount as $ell as to the personal aount2 i) any2 o) the ontrator2 employee or other indi*idual2

iii/ that the harges are o*ered by santions and appropriations and are supported by omplete*ouhers2 setting )orth the laims and the a#no$ledgements o) the payees legally entitled toreei*e the sums paid2

iv/ that all *ouhers and aounts are arithmetially orret2

v/ that they are in all respets properly prepared in aordane $ith the rules appliable toeah ase2 and



vi/ that all harges are orretly lassi)ied2 those $hih are debitable to the personal aounto) a ontrator2 employee or other indi*idual2 or are reo*erable )rom him under any rule or order2 being reorded as suh in a presribed aount.

It should be seen in partiular that2 on the basis o) rates santioned by ompetentauthorities2 and o) )ats as to 4uantities o) $or# done2 supplies made2 et.2 or ser*ies rendered/

erti)ied by authorised o))iers2 the laims admitted )or payment are *alid and in order.

Note.9It i# ot ece##'ry t"'t t"e Dii#io'% Acco$t't #"o$%d c"ec* er#o'%%y t"e 'rit"etic'% 'cc$r'cy of '%% o$c"er# 'd 'cco$t#, /$t "e i#re#o#i/%e t"'t ' cet, er cet, c"ec* i# e5erci#ed efficiet%y $der "i##$eri#io.

3<1* The Di*isional Aountant should e-erise a similar he#2 )rom day to day2 in regard to i/the transations reorded diret in the ash and sto# aounts o) the di*isional o))ie2and ii/ bills and *ouhers o) subdi*isions2 $hih are submitted to the Di*isional O))iers)or appro*al be)ore payment is made by the Sub%di*isional O))ier. In respet o) harges2 this e-amination should be onduted be)ore the payment is made.

3<;* E*ery payment should be so reorded2 and a reeipt )or the same so obtained2 e./.see paragraph 556 and 55F2 that a seond laim against Go*ernment on the sameaount is impossible2 and i) it represents a re)und o) a sum pre*iously reei*ed byGo*ernment2 it should also be seen that the amount paid is orretly re)undable to thepayee.

3<5* I) the Di*isional O))ier has set a limitation on the dra$ings o) any Subdi*isional O))ier2on a treasury )or any month2 he should intimate the same to the Treasury O))ier2 or the,an#2 and spei)y the date o) ommenement and termination o) the aount month o) the Sub%di*isional O))ier. The Di*isional Aountant2 $hile e-amining the (ash ,oo# o) the Sub%di*isional O))ier2 should see that the total amount o) he4ues dra$n by him

during at the month does not e-eed the presribed limit@ see paragraph ;.3<6* The Di*isional Aountant is responsible that e*ery order or santion a))eting

e-penditure to be aounted )or in the monthly Aount is noted at one in a suitableregister or other aount/2 pre)erably one $herein the e-penditure inurred against itan be $athed readily. General santions to estimates and. appropriations )or $or#sshould be noted in the Register o) "or#s.S autions to )i-ed harges o) a reurringharater2 e. +. those relating to the entertainment o) $or#%harged establishmentsshould be entered in the Register o) Santions to !i-ed (harges2 !orm :C. !or santionsto speial payments hargeable to the aounts o) $or#s2 and other misellaneoussantions2 !orm :B2 Register o) 'isellaneous Santions2 $ill be )ound suitable.

Note 0.94or# @ 'd 1 'y '%#o /e $#ed i re#ect of #'ctio# tocoti+et e5edit$re )"e t"i# i# ot /ro$+"t to 'cco$t i t"e Mot"%y

Acco$t, /$t #e'r'te '+e# of t"e#e re+i#ter# #"o$%d /e #et '#ide for t"i# $ro#e.

Note <.9S'ctio# to e#ti'te# for )or*# #"o$%d /e etered i t"eRe+i#ter of Wor*# 'd ' co%%ectie re+i#ter of '%% #'ctioed e#ti'te# /e'it'ied i #$c" for '# 'y "'e /ee re#cri/ed /y 3oeret.

I) against a single santion t$o or more disbursing o))iers ha*e to operate simultaneously2 theorders o) the Di*isional O))ier should be obtained imposing a de)inite limitation on themoney transations o) eah o))ier. Similarly2 i) disbursing o))iers o) t$o or more di*isions



are onerned2 the orders o) the Superintending Engineer or higher authority should beta#en. In suh ases it may be ad*isable to ha*e a separate $or#ing estimate2 or other santion2 to o*er the transations o) eah disbursing o))ier2 and )or the purpose o) bringing the e-penditure to aount2 these should be treated2 as )ar as possible2 asindependent transations pertaining to the same group o) $or#s or the same pro1et. I)

this is not possible2 speial arrangements must be made )or the he# o) the totale-penditure against the santion.

It is one o) the )untions o) the Di*isional Aountant to see that e-penditure $hih is $ithinthe ompetene o) the Di*isional O))ier to santion or regularise2 is not inurred2 as amatter o) ourse2 under the orders o) subordinate disbursing o))iers $ithout his#no$ledge. All suh items o) e-penditure should at one be brought to the notie o) the9Di*isional O))ier and his orders obtained and plaed on reord. See also paragraph 56.

The $or#s e-penditure should be he#ed $ith the estimates to ensure that the harges inurredare in pursuane o) the ob1et )or $hih the estimate $as intended to pro*ide. In the aseo) $or#s the e-penditure on $hih is reorded by sub%heads that is2 items o) $or# suh asbri# $or#2 et./ the Di*isional Aountant is responsible )or he#ing the e-penditure oneah sub%head $ith the estimated 4uantity o) $or# to be done2 the santioned rate2and the total santioned ost2 so that he may bring to notie all de*iations )rom thesantioned estimate.

"hen a reo*ery has been ordered to be made )rom a ontrator or other person2 $hihannot be $athed through a suspense or other aount speially presribed )or thepurpose2 the order should be noted at one in a register o) reo*eries in !orm B:2opened speially )or the purpose2 so that the amounts reo*ered )rom time to time $ithpartiulars o) !"e aount onerned/ may be reorded against it2 and prompt omp%liane $ith the order $athed.

It is permissible to ta#e in redution o) the e-penditure on $or#s in progress2 ertain reo*eries

o) e-penditure (&#de paragraph 32/ e./. sale%proeeds o) surplus materials and planta4uired speially )or any $or#2 or o) materials reei*ed )rom dismantled strutures2irrespeti*e o) $hether the estimates )or the $or#s ma#e allo$ane )or suh reo*eries or not. The amounts o) suh reeipts are2 ho$e*er2 not a*ailable )or e-penditure in e-esso) that authorised in the estimate )or the $or# and the Di*isional Aountant should seethat2 $ithout the orders 9o) ompetent authority2 the gross e-penditure authorised is note-eeded2 or surplus reeipts realised are not utilised to$ards additional e-penditure.7e should2 at the same time2 $ath the reeipts2 $ith a *ie$ to bring to the Di*isionalO))ier9s notie2 and obtain that o))ier9s orders on2 all mar#ed de*iations )rom thepro*ision )or suh redits in the estimates o) $or#s.

Note 0.9I t"e c'#e of )or*# t"e 'cco$t# of )"ic" 're *et /y #$/-"e'd#,'%% #$c" receit# #"o$%d /e credited to ' #eci'% #$/-"e'd i t"e#e'cco$t#, ide 'r'+r'" <fi@. I t"e c'#e of ot"er )or*#, t"e ro+re## of t"e re'%i#'tio of receit# #"o$%d /e )'tc"ed t"ro$+" t"e Re+i#ter of Seci'% Recoerie# (ide 'r'+r'" ><, )"ic" #"o$%d /e o#ted fro#'ctioed e#ti'te# i re#ect of credit# 'tici'ted t"erei, 'd fro t"e'cco$t# i re#ect of receit# re'%i#ed fro tie to tie.

Note <.9T"e Dii#io'% Acco$t't #"o$%d #ee '%#o t"'t #'i+# d$e to'/'doet of 'rt# of ' )or*, '# eideced /y t"e 7$'titie# of t"e )or* e5ec$ted or ot"er)i#e, 're ot $ti%i#ed to)'rd# $'$t"ori#ed e5edit$re.



A)ter he# e*ery *ouher should be en)aed $ith the $ord <he#ed< o*er the dated initials o) theDi*isional Aountant2 as $ell as o) any ler# $ho may ha*e applied a preliminary he#.Vouhers not submitted to audit (&#de paragraph :5:/ should be <anelled< by means9 o) aper)orating or endorsing stamp and #ept are)ully2 to be made a*ailable )or test audit $hene*er demanded by the Aountant General.

Note 0.9!o$c"er# re%'ti+ to coti+ecie#, )"ic" do ot 'o$t to oret"' r$ee# t)ety-fie e'c", #"o$%d /e de'%t )it" i t"e 'er idic'ted i t"e certific'te of t"e di#/$r#i+ officer rited o 4or T. R. 22.

Note <.9St'# 'ffi5ed to o$c"er# #"o$%d /e #o c'ce%%ed t"'t t"ey c'ot /e $#ed '+'i, 'd if )it" t"i# o/ect t"ey 're- $c"ed t"ro$+", c're#"o$%d /e t'*e t"'t t"e 'c*o)%ed+et of t"e 'yee i# ot de#troyed t"ere/y.

Note 2 .9!o$c"er# re%'ti+ to e) #$%ie# of too%# 'd %'t #"o$%d /eco%eted /y oti+ o t"e t"e 'e of t"e ot" i t"e 'cco$t# of )"ic" t"e 'rtic%e# 'c7$ired )ere /ro$+"t o to 4or 02, Acco$t of Receit#

of Too%# 'd P%'t.The results o) the e-amination o) aounts and *ouhers reei*ed )rom Sub%di*isional O))iers

should be intimated to them in all ases in $hih it is neessary to obtain )urther in)ormation2aounts2 *ouhers erti)iates2 et.2 or to diret them to orret the rele*ant reords o) their o))ies or a*oid the reurrrene o) any irregularity. The proedure to be obser*ed maybe presribed by the Di*isional O))ier. The reords onneted $ith the results o) thee-amination should be retained so as to be a*ailable )or the Aountant General9sinspetion.

C/:SETTLEMENT OF ACCO+NTS >ITH TREAS+RIES

As soon a)ter the e-piry o) the month as possible2 a monthly settlement should be e))eted

$ith all treasuries in respet o) the transations o) the entire di*ision $ith them.

!or payments into treasuries2 onsolidated reeipts should be prepared in !orm :; )or the$hole o) the remittanes made to eah treasury2 and sent to the Treasury O))iers )or signature.

!or he4ues dra$n2 the pass boo#s2 duly ompleted )or the month2 should be obtained )romthe Treasury O))iers $ith the erti)iates o) issues )rom treasuries $hih are preparedin the )orm reprodued belo$/2 and their agreement $ith the ash boo#s o) the di*isionshould be e))eted in &art II o) !orm :3.+Shedule o) 'onthly Settlement $ith.Treasuries2 $hih also gi*es details o) the di))erenes.

I hereby erti)y that the total issues made )rom this treasury on he4ues dra$n againstthe aount o) 'r. 2 O))ier%in%harge2 Di*ision2 during3B 2 amounted to Rs. in $ords/.

The erti)iate o) agreement should be reorded in the pass boo# o*er the signature o) theDi*isional O))ier $ithout reording any details o) the unashed he4ues or other di))erenes.

Note 0.9T"e '## /oo* or %i#t of c"e7$e# c'#"ed i# )ritte $ i 4orT.R. SI. It #"o$%d re'i i t"e dii#io'% office '# ' 'cco$t record of t"eoffice 'd #"o$%d /e #et to t"e tre'#$ry eriodic'%%y o fi5ed d'te# ('t )ee*%y iter'%# i t"e c'#e of t"e tre'#$ry 't t"e dii#io'% "e'd7$'rter# to /e )ritte $. T"e idetity 'd t"e 'o$t# of t"e



c"e7$e etered '# c'#"ed #"o$%d /e e5'ied 't t"e e'r%ie#t oort$ity, t"e '## /oo* /ei+ iiti'%%ed ('d d'ted /y t"e Dii#io'%

Acco$t't i to*e of t"e c"ec*.

Note <.94or 0 i# re7$ired for #$/i##io to '$dit i ori+i'%, ide 'r'+r'" <2. T"e office coy of t"e det'i%# recorded i it #"o$%d /e

'it'ied i t"e c'#" /oo* of t"e dii#io'% office, t"e etrie# /ei+ 'de, oer t"e #i+'t$re of t"e Dii#io'% Officer, $#t 'fter t"e c%o#i+ etrie# of t"e ot" referred to i 'r'+r'" 6@.

Note 2.9If t"e Dii#io'% Officer i# %'ced i 'cco$t )it" 'y tre'#$rie#)"ic" 're i 'cco$t )it" ' Acco$t't 3eer'% ot"er t"' "i# o), or )it" ' i%it'ry tre'#$re c"e#t, ' #e'r'te Sc"ed$%e of Mot"%y Sett%eet )it" Tre'#$rie#, 4or 0, #"o$%d /e re'red i re#ect of t"e tre'#$rie#of e'c" circ%e of 'cco$t.

As sub%di*isional ash boo#s are losed on %*arious dates be)ore the last date o) the alendar month2 and the aounts o) subtreasuries are also not losed on that date2 transations

reorded in the ash boo#s o) the &ubli "or#s Department )or a month may sometimesbe responded to by the treasury in an earlier or a subse4uent month. This disbursing)ator should be borne in mind. Di))erenes $hih are neither due to this ause2 nor represent amounts o) unashed he4ues2 should be settled e-peditiously in onsultation$ith the Treasury O))ier onerned.

D/:COMPILATION OF ACCO+NTS

2/0,Mont4 A""o&nts

($* INTROD+CTOR9/

,e)ore the atual ompilation o) the *arious shedules and shedule do#ets2 et.2 is underta#en2 the

Abstrat ,oo#2 !orm C32 may be< $ritten up )rom the original (ash ,oo#s2 Abstrats o) Reeipts and Issues o) Sto#2 and the Trans)er Entry ,oo# in aordane $ith theinstrutions printed on the standard )orm. The ,oo# $ill onsolidate all the transations o) thedi*ision and $ill thereby )ailitate the loation o) errors and omissions made in theompilation o) the 'onthly Aount )rom the shedules and also ser*e as an independenthe# o*er the aounts so ompiled.

(/ SCHED+LE DOCKETS/

As ash *ouhers and trans)er entry orders2 relating to i/ harges on $or#s other thanperentages harged )or establishment2 tools and plant2 et.2 and ii/ other items o) e-penditure or disbursement )or $hih a ontingent bill is not re4uired2 ome to handand are srutinised2 they should be posted into Shedule Do#ets in !orm 32 aseparate )orm being used )or+

eah $or# to be aounted )or in a Shedule o) "or#s E-penditure2 !orm 62 or in theShedules o) Deposit "or#s and Ta#a*i2 "or#s2 !orms : and 2

eah manu)ature or other item o) e-penditure debitable to Sto# and to be aounted )or inthe Shedule o) Debits to Sto#2 !orm 5 (&#de paragraph :3/2

eah separate lass o) harges inluding re)unds o) re*enue/ )or $hih a shedule in anyother )orm has to be prepared under the rules in this hapter.

(ash reeipts $hih ha*e to be ta#en in redution o) e-penditure (&#de paragraph 3/



should be posted as re)unds2 $ith brie) partiulars o) the transations. At the end o) the month2the shedule do#ets should be ompleted in respet o) the Sto# transations by postingtherein all the Sto# debits and redits o) the month as reorded in the lo$er part o) !orms93; and B2 Abstrats o) Sto# Issues and Sto# Reeipts2 respeti*ely2 omitting thosebrought to aount through the (ash ,oo# and the Trans)er Entry ,oo#2 &#de Note 5 belo$

paragraph 333. The total o) the month9s sto# transations relating to eah shedule do#etshould be entered therein as a single )igure2 's or $#%s aording as it is a debit or a redit2and i) there are both debits and redits to be entered2 the .net result only should be posted.Thus in the ase o) shedule do#ets )or $or#s2 this )igure represents the total issue o) materials )rom sto# to the $or# and the materials trans)erred )rom $or# to sto# $ill appear asre)unds under the heading <Trans)er Entries<. The shedule do#ets should then be totalled andreoniled $ith the $or#s abstrats in the ase o) $or#s2 and $ith the shedules onerned inthe ase o) do#ets o) lass / abo*e. All the *ouhers inluding a#no$ledgements )or sto#supplied to ontrators/2 trans)er entry orders2 sur*ey reports2 and sale aounts $hih arere4uired to be submitted to the Aountant General (&#de paragraph :5:/ should then be attahedto the respeti*e sheduler do#ets $hih should be numbered in a separate series )or eah

month.Note 0.9T"e Acco$t't 3eer'% 'y, "o)eer, 't "i# di#cretio erit Dii#io'% Officer# to o#t t"e Sc"ed$%e Doc*et# 't t"e ed of t"e ot"fro t"e Wor*# A/#tr'ct# '# #oo '# t"e %'tter 're co%eted 'd c"ec*ed.T"e Acco$t't 3eer'% 'y '%#o 't "i# di#cretio di#e#e )it" t"e

re'r'tio 'd #$/i##io of ' Sc"ed$%e Doc*et for ' )or* )"e t"eo$t%'y o t"'t )or* co#i#t# etire%y of 'yet# o $#ter ro%%# or ot"er o$c"er# ot re7$ired to /e #$/itted to "i. I t"'t c'#e, t"e Dii#io'%

Acco$t't $#t record ' certific'te i t"e %'#t co%$ of t"e Sc"ed$%e of )or*# e5edit$re '+'i#t t"e re%e't ite t"'t t"e o$c"er# i #$ort of t"e ite 're #$c" '# 're ot re7$ired to /e #$/itted to t"e Acco$t't

3eer'% $der t"e r$%e#.

Note <.9T"e '$dit of #c"ed$%e doc*et# i# cod$cted i t"e Acco$t't 3eer'%V office o t"e '##$tio t"'t etty o$c"er# 'd iiti'% #toc* 'cco$t# i #$ort of t"e certified 'o$t# of $o$c"ed 'd #toc* c"'r+e# "'e /ee d$%y '$dited /y t"e Dii#io'% Acco$t't, i det'i% 'd 're ''i%'/%e for te#t '$dit. T"e Dii#io'% Acco$t i# t"erefore

er#o'%%y re#o#i/%e for t"e 'cc$r'cy of t"e#e 'o$t# '# #t'ted i#c"ed$%e doc*et#.

Note2.9Soe of t"e #c"ed$%e# referred to i c%'$#e (c '/oe ic%$dec"'r+e# for )or*# #$orted /y ' Sc"ed$%e of Wor*# E5edit$re. S$c"

c"'r+e# 'd ot"er tr'#'ctio# re%'ti+ to t"e )or*# e5edit$re #"o$%d /e o#ted i t"e #c"ed$%e doc*et# for t"e )or*# cocered.

!or perentage reo*eries made on aount o) establishment2 tools and plant2 and aountsand audit harges (&#de Appendi- 7) a single shedule do#et should be prepared in !orm5 embraing all Go*ernment2 as $ell as non%Go*ernment2 $or#s on $hih theseperentages may be le*iable under rule.

Note.9T"i# for #ere# '# t"e tr'#fer etry order re%'ti+ to t"e#erecoerie# (ide 'r'+r'" 1< 'd #"o$%d, t"erefore, /e #i+ed /y t"eDii#io'% Officer.



("* REISTERS AND SCHED+LES/

All ash and trans)er entry transations o) the month2 other than those noted in the margin2 should beposted into one o) the shedules or registers named belo$2 to $hih the transation relates>+

E-penditure on "or#s.

E-penditure on sto#

Transations re)erred in paragraph :53(apital Aount. separate system or pro1et.

iv/ Registers o) Rents o) ,uildings and Lands2 !orm FB paragraph 3BF/2 a separate register being maintained )or eah ma1or head2 et.2 as in respet o) Nos. i/ to iii/2

v/ Shedule o) debits to <Ad1usting Aountbet$een (entral and pro*inialGo*ernments2<and

vi/ Shedule o) redits to <Ad1usting Aountbet$een (entral and &ro*inialGo*ernments<2

vii/ Shedule o) Debits to 99Ad1usting A%ount $ith Rail$ays2< and

viii/ Shedule o) redits to <Ad1usting Aount $ith Rail$ays2<

All in !orm %A

Shedule o) Debits to Remittanes2 and

Shedule o) (redits to Remittanes2both in !orm

Shedule o) Debits to 'isellaneous7eads o) Aount2 and I

Shedule o) (redits to 'isellaneous 7eadso) Aount.

both in !orm .

Suspense Register2 !orm 2 in respet o) transations )alling under the 7eads <&urhases<.and <'isellaneous &. ". Ad*anes< &#de paragraph 6FC and 63.

Deposit Register2 !orm (&#de paragraph F;3/2

Shedule o) London Stores2 !orm 3 (&#de paragraph 6B/2

Shedule o) Deposit "or#2 !orm :7 (&#de paragraph F3;/2

Shedule o) Ta#a*i "or#s2 !orm (&#de paragraph F5F/

O) these registers and shedules2 Nos. i/ to i*/ and -iii/ to -*ii/H ha*e already beendesribed in the paragraphs 4uoted against eah.

Note 0.9Ret 'd ot"er ree$e receit# ert'ii+ to (' Mi%it'ry E+ieer



Serice#, (? Roy'% P'*i#t' Air 4orce, (c Po#t# 'd te%e+r'"#De'rtet Wor*# 'd (d Arc"'eo%o+ic'% Wor*# of t"e Cetr'% 3oeret referred to i 'r'+r'" 0, #"o$%d /e o#ted i #e'r'te re+i#ter#, 4or# 1'd ?, for e'c" ('# re7$ired.

Note <.. 9A #e'r'te #c"ed$%e #"o$%d /e re'red for e'c" c%'## of receit

for )"ic" ' #e'r'te re+i#ter i# 'it'ied.

Note 2.9W"e $der ' 'or "e'd of ree$e, t"ere 're ore t"' oe#y#te of )or*#, for )"ic" #e'r'te c'it'% 'cco$t# 're *et, '#$'ry of t"e receit# of '%% #y#te# )or*i+ $ to t"e tot'%# of t"e 'or "e'd, #"o$%d '%#o /e re'red.

Shedules */ to *ii/ are intended to bring together all transations $hih originate in the di*isionand ha*e to be ad1usted by the Aountant General through the ma1or heads <Ad1usting

Aount bet$een (entral and &ro*inial Go*ernments< and <Ad1usting aount $ithRail$ays<. The transations relating to <Ad1usting Aount bet$een (entral and &ro*inialGo*ernments< should be detailed by eah Go*ernment and those relating to <Ad1usting

Aount $ith Rail$ays< should be grouped by eah Rail$ay.Note.9Ker# or +ro$# of ite# for )"ic" det'i%# 're +ie i #e'r'te#c"ed$%e#, e.+. Sc"ed$%e of Receit#. (4or ? 'd )or*# e5edit$re(4or ?, #"o$%d /e #"o) '# ' #i+%e ite.

Shedules Nos. i-/ and -/ are the shedules in $hih all remittane aounttransations2 other than those mentioned in / abo*e2 are olleted2 the entriesbeing grouped under the headings gi*en in the sample entries o) !orm .

Sub1et to suh instrution as may be issued in this behal) by the Aountant General2shedules No. -i/ and -ii/ are intended to ollet all disbursements and reeipts$hih do not pertain to any o) the other shedules mentioned in this paragraph or

to any o) the $or#s or sto# e-penditure shedules re)erred to in paragraphs :3: to:3. These transations are ad1usted )inally in the boo#s o) the Aountant General2and ordinarily a))et one o) the non%&ubli "or#s ma1or heads o) re*enue or e-penditure (e./. IV+Ta-es on Inome92 9UUII ^ails and on*it Settlements92 ULIV+Reeipts in aid o) Superannuation92 95+Audit9 and 9:+'isellaneous9/ or debtheads o) aount (e./.. 9O+un)unded Debt92 &+Deposits and Ad*anes+Sub*entions )rom (entral Road !und9/.

Note.9Icoe t'5 ded$ctio# fro )or*-c"'r+ed e#t'/%i#"et#, ercet'+e# c"'r+e'/%e o E$roe' Store#, recoerie# of e#io'ry c"'r+e# cori#ed i t"e ercet'+e c"'r+e# %eied for )or* doe 'd receit# o 'cco$t of ceetery edo)et# i'ri'/%y 'e'r i t"eSc"ed$%e of Credit# to Mi#ce%%'eo$# e'd# of Acco$t#. Sii%'r%y

ercet'+e recoerie# for 'cco$t# 'd '$dit 'e'r '# credit# or i$#de/it# i t"e Sc"ed$%e# of Credit# or De/it# to Mi#ce%%'eo$# e'd# of

Acco$t re#ectie%y, 'ccordi+ '# t"e 'o$t# 're credit'/%e to :GL!I- Mi#ce%%'eo$#94ee# for 3oeret A$dit : or : <?-A$dit. E5edit$re o)or*# et fro #$/etio# fro Cetr'% Ro'd 4$d )i%% 'e'r i t"e#c"ed$%e of De/it# to Mi#ce%%'eo$# e'd# of Acco$t. See '%#o

'r'+r'"# 0, 0@ 'd <> for e5edit$re o )or*# re%'ti+ to cert'iLoc'% 4$d#. A# re+'rd# ot"er tr'#'ctio#, t"ey #"o$%d ot /e c%'##ified $der t"e fi'% or de/t "e'd cocered 'd #"o) i t"e Sc"ed$%e# of



Credit# or De/it# to Mi#ce%%'eo$# e'd# of Acco$t, $%e## t"e Acco$t't 3eer'% "'# '$t"ori#ed t"i# 8 ordi'ri%y t"ey #"o$%d /ec%'##ified /y Dii#io'% Officer# $der t"e reitt'ce "e'd : P$/%ic Wor*#Reitt'ce#9 III Ot"er Reitt'ce# : 'd ic%$ded i t"e De/it or Credit 4or 66, '# t"e c'#e 'y /e. See '%#o 'r'+r'" 0< 'd 02 of Aedi5 2.

At the end o) the month2 the sto# transations o) the month2 as reorded in the Abstrats o) Sto# Reeipts and Sto# Issues2 !orms B and 3;2 e-luding transations brought toaount (&#de Note 5 belo$ paragraph 333/ through the (ash ,oo# and the Trans)er Entry ,oo#2 should be inorporated in the shedules re)erred to in paragraph :362 andthe shedules should be ompleted in all other respets2 e./. (2* in the Debit Shedules%A2 and and in the Deposit Register should be posted2 )rom the detailedshedules onerned (&#de paragraphs :3: and :3/2 the total amount o) $or#se-penditure debitable to eah head o) aount2 Go*ernment2 department2 di*ision or o))ie see also paragraph F;3/ and (=* the total amount o) the he4ues dra$n duringthe month should be entered in the (redit Shedule2 !orm 2 as a single entry )or treasuries o) eah irle o) aount2 under the sub%heads <II+&ubli "or#s (he4ues< or

<III+Other remittanes+b/ Items ad1ustable by &ubli "or#s O))iers<2 as the ase maybe2 o) the head <&ubli "or#s Remittanes< see also Note 6 belo$ to paragraph :;C/.

Note 0.9E5edit$re o f'ie re%ief )or*# #"o$%d /e etered i De/itSc"ed$%e 6?.

Note <.9I t"e Sc"ed$%e of De/it# to Reitt'ce# t"e e5edit$re o t"e)or*# referred to i c%'$#e (' (ii to (' ( of 'r'+r'" 0 #"o$%d /e#"o) #e'r'te%y fro t"'t o ot"er )or*#.

(d SCHED+LE o! >ORKS E?PENDIT+RE/

A)ter a reoniliation has been e))eted bet$een the totals o) $or#s abstrats and rele*ant

shedule do#ets2 a Shedule o) "or#s e-penditure should be prepared in !orm 62separately )or e-penditure relating to eah o) the )ollo$ing lasses>+

Eah ma1or head or a di*ision thereo) sho$n separately in olumn 3 o) the lassi)iationtable o) Appendi- 5/ under $hih e-penditure is reorded.

Note.9T"i# for i# ot $#ed for M'$f'ct$re tr'#'ctio#, ide 'r'+r'"06 .

'ilitary Engineer Ser*ies2

Royal &a#istan Air !ore2

&osts and Telegraphs Department "or#s2and

Arhaeologial "or#s onneted $ith theonser*ation o) anient monuments$hih are debitable to the

Arheologial Department.

entrusted to the di*ision as a standingarrangement.

All other Go*ernment $or#s inluding oassional $or#s o) lauses ii/ to */.

All non%Go*ernment $or#s other than Deposit "or#s and Ta#a*i "or#s2 )or $hih separate



shedule are prepared in !orms .3 and respeti*ely2 &#de paragraphs F3; and F5F.

Only those $or#s on $hih e-penditure has been inurred during the month should be inludedin the shedule2 the entries being detailed in the order o) the presribed heads o) theaounts lassi)iation in the ase o) $or#s o) lasses i/ to */2 and grouped separately )or

eah Go*ernment2 department2 di*ision2 loal body or other party onerned2 in the ase o) $or#s o) lasses *i/ and *ii. All $or#s )orming part o) a single pro1et or system should2 in allases2 be grouped together.

Note 0.9I t"e Sc"ed$%e# for )or*# of c%'##e# (H to (, oey co%$ for :Tot'% c"'r+e# of t"e ot" : #"o$%d /e tot'%%ed #o '# to /ri+ o$t #e'r'te%y t"e tot'%# for (0 e'c" ior "e'd, (< e'c" ri'ry $it of 'rori'tio (if 'y #$/ordi'te to ' ior "e'd, 'd ( e'c" +ro$ of )or*# for )"ic" ' #e'r'te %$ #$ 'rori'tio "'# /ee %'ced 't t"edi#o#'% of t"e Dii#io'% Officer or ' cotro%%i+ '$t"ority. A+'i#t e'c"tot'% of t"e %'#t c'te+ory #"o$%d /e +ie (' i co%$ ?, t"e tot'% c"'r+e#of t"e ye'r )"ic" )i%% /e 'rried 't /y 'ddi+ t"e tot'% of t"e ot" to t"etot'% of t"e ye'r '# +ie i co%$ @ of t"e reio$# ot"# #c"ed$%e, 'd (HQ i co%$ 6 t"e %$ #$ 'rori'tio, if %'ced 't t"e Dii#io'% Officer# di#o#'%.

Note <.9I t"e #c"ed$%e# ert'ii+ to )or*# of c%'##e# (H 'd (ii, t"eetrie# re%'ti+ to e'c" )or* #"o$%d /e 'de #e'r'te%y for :)or* e5edit$re: 'd :ercet'+e c"'r+e# : (for e#t'/%i#"et, too%# 'd %'t,'cco$t# 'd '$dit c"'r+e#, etc. oe %ie /ei+ $#ed for e'c" of t"e#e t)oc"'r+e# 'd ' t"ird for t"e tot'% c"'r+e# o t"e )or*.

Note 2.9S'e '# roided for i Note 0, it i# otio'% )it" t"e Dii#io'% Officer to '*e etrie# i co%$#, ?, 6 'd 1 i re#ect of idiid$'% )or*#.

T"e#e co%$# 're ot roided for i t"e f'ir coy, 4or ? of t"e #c"ed$%ere7$ired for. #$/i##io to t"e Acco$t't 3eer'% ('r'+r'" <2. 4i+$re#etered i Co%$ ? of t"e office coy $der t"e roi#io# of Note 0#"o$%d /e oted i t"e Re'r*# co%$ of t"e f'ir coy.

12;* Similarly2 the Shedule o) Deposit "or#s and the Shedule o) Ta#a*i "or#s should be ompletedin respet o) e-penditure transations2 $hih should be ta#en )rom the rele*ant shedule do#ets.

(e SCHED+LE OF DEBITS TO STOCK/

125* All debits to sto# should be olleted in !orm 52 Shedule o) Debits to Sto#. The entries in thisshedule should be arranged in )our groups+I / <'anu)ature<2 5/ <Land2 ilns2 et.<2 6/Storage and F/ <Other sub%heads<. 8nder 3/2 should be detailed all manu)ature operations inprogress and under 5/2 all $or#s in progress in onnetion $ith the a4uisition o) land2onstrution and repairs o) #ilns2 et.. 8nder 6/ should be sho$n2 the e-penditure $hih isinurred2 a)ter the a4uisition o) the stores2 on $or# harged establishment employed on handlingand #eeping initial aounts2 the ustody o) sto# and the maintenane o) the store go do$n or yards2 et. 8nder F/2 should be sho$n a/ indi*idually2 all items o) e-penditure on the arriage2handling2 et.2 o) sto# materials $hen the ost o) suh proesses is debitable to the sub%head o) sto# under $hih the materials are lassi)ied (&#de paragraphs 35F and 6;/2 (b) indi*idually2 allitems o) a4uisition o) sto# materials )or $hih an estimate is re4uired under rule29 and /olleti*ely2 all other items o) a4uisition o) sto# materials. In respet o) eah manu)atureoperation2 the outturn o) the month (&#de paragraph 663/ should also be sho$n in the shedule2



the operation and outturn being entered in t$o separate lines.

Note.9If t"e Dii#io&'% Officer i# #eci'%%y '$t"oriJed /y 3oer&e&t to #'&ctio& t"ec'rri'+e, "'&d%i&+, etc., c"'r+e# $ to ' #ecified o&ey %iit, it )i%% deo%e $o&t"e Dii#io&'% Acco$&t'&t to co&d$ct t"e '$dit of i&diid$'% ite# of e5e&dit$re'+'i&#t t"e Dii#io&'% Officer# #'&ctio&#, /$t '%% ite# of t"i# c%'## #"o$%d /e

det'i%ed i& t"e #c"ed$%e.

126* An aount o) the suspense head <Sto#M should ne-t be prepared in !orm 62 Sto# Aount. &art I o) this )orm is the main aount sho$ing the reeipts2 issues and balanes2lassi)ied by sub%heads2 separate )igures being gi*en in respet o) the sub%heads9'anu)ature<2 <Land2 ilns2 et.2< and <Storage< and all the other sub%heads (&#deparagraph 6:5/ being lumped up. &art II2 the Detailed Aount o) Issues2 is $ritten up )irst2and )rom this part and the Shedule o) Debit to Sto#2 !orm 52 is prepared in &art I.

(f* CLASSIFIED ABSTRACT OF E?PENDIT+RE/

12<* A onsolidated aount o) all e-penditure (&#de paragraph 3F/ debited against the grants o) the di*ision should be prepared in !orm F2 (lassi)ied Abstrat o) E-penditure. The )iguresrelating to the se*eral ma1or heads or di*isions thereo) sho$n separately in olumn 3 o) the (lassi)iation table o) Appendi- 5/ should be entered in separate setions2 arranged inthe order indiated in the Appendi-.

'ilitary Engineer Ser*ies.Royal &a#istan Air !ore.&osts and Telegraphs Depart%ment. ArhaeologialDepartment.

Note 0.9W"e& )or*# for '&y of t"e de'rte&t# &'ed i& t"e'r+i& 're $&dert'*e& '# ' #t'&di&+ 'rr'&+ee&t, ide 'r'+r'"0 (', '&d f$&d# for t"e $ro#e 're '%%otted to t"e dii#io&, t"ee5e&dit$re tr'&#'ctio&# co&&ected t"ere)it" #"o$%d '%#o /e'/#tr'cted i& 4or 6. t"e c%'##ific'tio& of e5e&dit$re /ei&+ t"'t re#cri/ed i& re#ect of t"e )or*# co&cer&ed= ide Note 2 /e%o) 'r'+r'" 0<.

Note <.9Ref$&d# of Ree&$e 're e5c%$ded fro t"i# A/#tr'ct, '# t"ey 're tre'ted '# i&$# Ree&$e, ide 'r'+r'" 0@@ '&d Ae&di5 <. :Receit# '&d Recoerie#o& C'it'% Acco$&t: 're i&c%$ded i& t"i# A/#tr'ct '# i&$# e5e&dit$re, '# t"ey 're t'*e& i& red$ctio& of t"e c"'r+e# $&der t"e 'or "e'd co&cer&ed 0 ideSt'tee&t 0 B of Ae&di5 <.

(8* MONTHL9 ACCO+NT

1=7* The 'onthly Aount should be prepared in !orm C; )ort presentation $ith all supportingregisters2 shedules2 *ouhers2 et./ to the Di*isional O))ier and submission to the AountantGeneral. This aount is an abstrat o) the entire reeipts and disbursements o) the month2 as

$or#ed out in the Abstrat ,oo# !orm C3/ and as detailed in the *arious shedules and registers2and sho$s also the opening and losing ash balanes2 and on the ba# o) the )orm are printed3/ a memorandum o) misellaneous ash reeipts paid into treasuries and 5/ a erti)iate inrespet o) the losing ash balanes o) subordinate disbursing o))iers2 The entries in the Aountare di*ided into three groups>+3/ Re*enue entries2 $hih are totals o) reeipts o) Go*ernmentunder the se*eral ma1or heads2 as ta#en )rom the Registers o) Re*enue Realised2 !orm F2 \5/E-penditure entries2 $hih are the totals o) e-penditure o) Go*ernment )or the se*eral di*isions o) ma1or heads and are posted )rom the (lassi)ied Abstrat o) E-penditure2 !orm F2 and 6/ Other heads2 entries in $hih representing both reeipts and disbursements2 are posted )rom theShedules o) Deposits2 Ta#a*i "or#s2 Ad1usting Aount bet$een (entral and &ro*inial



Go*ernments2 Ad1usting Aount $ith Rail$ays2 Remittanes and 'isellaneous 7eads o) Aount2 !orms C or B2 2 %A2 and .

Note 0.9T"e etrie# o#ted $der t"e #eer'% "e'd# i t"e Mot"%y Acco$t #"o$%d /e c"ec*ed )it" corre#odi+ etrie# i t"e. A/#tr'ct Boo* (4or@0.

Note <.9T"e tot'%# of t"e co%$ for receit# 'd di#/$r#eet# $#t '+ree, 'd if t"ere i# 'y differece d$e to c'#" /ei+ i tr'#it /et)ee t)odi#/$r#i+ officer#, it# 'o$t, etc., #"o$%d /e ic%$ded i t"e c%o#i+ /'%'ce 'd t"e certific'te of c'#" /'%'ce #"o$%d /e '%ified #o '# to#t'te t"e 'o$t 'd t"e #te# t'*e to 'd$#t t"e differece.

1=2*

$* There are ertain transations reorded in the initial ash and sto# aounts2 $hihin*ol*e no operation on a re*enue2 e-penditure2 or any other presribed head o) theaounts lassi)iation2 as e*ery suh entry is ounterbalaned either at one or a)ter an inter*al2 by a similar entry o) the re*erse harater. It is not aessary to inlude suhtransations@ )or audit purpose2 in any o) the shedules and registers subsidiary to the'onthly Aount2 but the Di*isional Aountant should see that all transations areanelled by eah other in due ourse.

%* These transations )all under t$o lasses>+

i/ C'#" fro Tre'#$ry.9 A he4ue dra$n to replenish the ash hest is debited to thishead in the (ash ,oo#2 and 'er co%!ra the amount o) the he4ue is entered at one2as ash reei*ed2 under the same head2 a he4ue dra$n in )a*our o) sel) being ash(&#de paragraph F6/ e*en though not ashed at one.

ii/ Tr'#fer# )it"i Dii#io.9Remittanes o) ash and sto# by one aounting o))ier o)

the di*ision to another2 are debited or redited to this head $hen the remittane isatually made or reei*ed.

1==* Sa*e as pro*ided in paragraph :532 all the transations o) the di*ision2 as reorded inthe initial aounts o) ash and sto# and in the trans)er entry boo#2 enter one or other o) the presribed shedules2 the details being in some ases reorded insupporting shedule do#ets. Transations reorded in the ash boo# and the trans)er entry boo# are posted diret )rom those soures no items being omitted@ but2 thosereorded in the initial aounts o) sto#2 !orms C2B and 3;2 are dealt $ith as under>+

$* those brought to aount through the (ash ,oo# or the Trans)er Entry ,oo# (&#deparagraph 333/2 e.+., sto# purhased in ash2 sto# sold )or ash2 and sto# reei*ed)rom $or#s2 are le)t out2 and

%* the rest are posted diret )rom the Abstrats o) Sto# Reeipts and Sto# Issues2!orms B and 3;.

To ensure the aurate ompilation o) aounts2 it is essential that the transationsre)erred to in (a) abo*e are not brought to aount t$ie2 and the Di*isional Aountantshould see that all items o) this lass are orretly separated o)) in the lo$er part o) the

Abstrats o) Sto# Reeipts and Sto# Issues2 !orms B and 3;2 as presribed in Note 5 belo$paragraph 333.

(" S+BMISSION TO ACCO+NTANT ENERAL/



1=0* The 'onthly Aount is due to reah the Aountant General9s o))ie by suh date bet$eenthe th and 3;th o) the )ollo$ing that to $hih it relates2 as may be )i-ed by the AountantGeneral in onsultation $ith the Di*isional O))ier. It should be supported by the )ollo$ingdouments>+

2/ E-trats )rom registers o) Re*enue Realised2 !orm F2 and In the same )or as the

=/ E-trats )rom Registers o) Re)unds o) I Re*enue2 !orm F. registers.

0/ (lassi)ied Abstrats o) E-penditure2 !orm F.

3/ Shedules o) "or#s E-penditure2 !orm F.

1/ (onsolidated (ontingent ,ill $ith neessary *ouhers/2 !orm T. R. 65.

;/ Shedule Do#ets2 !orm 3 $ith neessary *ouhers2 trans)er entry orders2 sur*eyreports and sale aounts attahed to eah/. See also Note 3 belo$ paragraph :33/.

5/ Shedule Do#et o) &erentage Reo*eries2 !orm 5.

6/ Sto# Aount2 !orm 6 $ith Sale Aounts2 !orm 3B2 in support o) the (ash (redits toSto#/.

</ Shedule o) Debits to Sto#2 !orm 5.

27/Shedule o) &urhases2 !orm C or B2< and e-trated )rom the rele*ant

22/ Shedule o) 'isellaneous &. ". Ad*anes2 !orm ; setions o) the Suspense Register2

!orm .

2=/Shedule o) London Stores2 !orm 3.

20/Shedule o) "or#shop Suspense loal )orm/.

23/E-trats )rom Registers o) Reeipts and Reo*eries on (apital Aount2 !orm F2 in thesame )orm as the registers.

21/Shedules o) (redits and Debits to 'isellaneous 7eads o) Aount !orm .

2;/Shedules o) (redits and Debits to <Ad1usting Aount bet$een (entral and &ro*inialGo*ernments<2 !orm %A.

25/Shedules o) (redits and Debits to <Ad1usting Aount $ith Rail$ays<2 !orm %A.

26/Shedules o) (redits and Debits to Remittanes2 !orm .

2</Shedule o) 'onthly Settlement $ith Treasuries2 !orm :3 $ith supporting (onsolidated

Treasury Reeipts and (erti)iates o) Issues2 signed by Treasury O))iers/.=7/ Shedule o) Deposits2 !orm C or B2 e-trated )rom the Deposit Register2 !orm .

=2/ Shedule o) Deposit "or#s2 !orm : $ith Reports o) &rogress o) E-penditure/.

==/Shedule o) Ta#a*i "or#s2 !orm 2 $ith aepted (erti)iates o) (olletor re)erred to inparagraph F5.



=0/ E-trat )rom Aount o) Reeipts o) Tools and &lant2 !orm 362 and

=3/E-trat )rom Aount o) Issues o) Tools and &lant2 !orm 3F

$ith supporting Sur*ey Reports o) Stores2 !orm 3C2 Sale Aounts2 In the same )orm

!orm 3B2 and a#no$ledgements o) o))iers onerned in the as the Aounts.

ase o) stores trans)erred to other o))iers not being Di*isional

O))iers rendering aounts to the same Aountant General.

=1/List o) Aounts submitted to Audit2 !orm C6.

Note 0.9T"e Co#o%id'ted Coti+et Bi%% i# ot re7$ired to'cco'y t"e Mot"%y Acco$t if coti+et c"'r+e# 're dr') /y /i%%#

re#eted direct 't tre'#$rie#.

Note <.9If t"e Dii#io'% Officer i# re7$ired /y 'y r$%e to '*e ' for'% reort, eriodic'%%y, of t"e ro+re## of e5edit$re o ' Deo#it Wor*, tot"e 'dii#tr'tor or deo#itor cocered, t"e reort #etti+ fort" t"e'o$t of t"e e#ti'te, t"e tot'% deo#it# receied, 'd t"e ro+re##iee5edit$re, #"o$%d 'cco'y t"e #c"ed$%e of Deo#it Wor*#, #o t"'t t"e Acco$t't 3eer'% 'y, 'fter '$diti+ t"e #c"ed$%e, erify t"ereort 'd for)'rd it to t"e %oc'% /ody or er#o# cocered.

Note 2.9If t"e Dii#io'% Officer i# '$t"ori#ed to ref$d, )it"o$t refereceto "i+"er '$t"ority, fie# )"ic" "'e /ee reitted /y ' co$rt of %'), t"eori+i'% order# of t"e co$rt #"o$%d 'cco'y t"e Sc"ed$%e of Ref$d#of Ree$e.

1=3* The shedules relating to the suspense and deposit aounts2 !orms C2 ;2 32 6 and C and

the "or#shop Suspense Shedule2 must be submitted to the Aountant General2 month a)ter month2 so long as there are balanes outstanding under the aount onerned2 $hether thereha*e been transations during the month or not@ but2 in respet o) &urhases and Deposits2 thealternati*e )orms o) Shedule Nos. B and B may be used2 i) so authorised by the AountantGeneral2 in the ase o) di*isions $here the number o) outstanding items is *ery large but thenumber usually a))eted by the monthly transations is small. See Note belo$ paragraph F;5. Inrespet o) the Shedule o) Deposit "or#s2 !orm :2 the Di*isional O))ier may2 i) so authorisedby the Aountant General2 dispense $ith the submission2 e*ery month2 o) &art II o) theshedule2 pro*ided 3/ that this &art is in*ariably submitted $ith the aounts )or 'arh and 5/that2 i) &art II )or any month ontains $or#s2 any e-penditure $hereon has been harged to'isellaneous &. ". Ad*anes2 an e-trat )rom &art II relating to suh $or#s only is

submitted to the Aountant General. Similarly in the Shedule o) 'isellaneous &.". Ad*anes2 !orm ;2 )or the months other than 'arh2 items $hih do not e-eed Rs.: eah may be sho$n in a lump sum2 i) so authorised by the Aountant General.Sub1et to these e-eptions2 the remaining shedules are neessary only i) thereha*e been any transations during the month.

1=1*

"ith the e-eptions noted belo$ as to $hih2 ho$e*er2 see lause (b) belo$2 all*ouhers and trans)er entry orders in support o) ash payments and other hargesin the aounts must aompany the 'onthly Aount> +



'uster rolls or other *ouhers in support o) &ayments to labourers irrespeti*e o) amount.

Vouhers in support o) payments o) $ages to members o) the $or#%harged establishment2the posts held by $hom the Di*isional O))ier is authorised to santion.

Other ash *ouhers2 $hether relating to $or#s or ontingenies2 the amounts o) $hih do

not e-eed Rs. 5:.In*oies or other *ouhers in a#no$ledgement o) issues o) sto# materials2 inluding issues

o) outturn )rom 'anu)ature to Sto#.

Vouhers in support o) payments made )or the on*ersion o) ash deposits into interest%bearing seurities2 in ases in $hih no *ouher other than the seurity itsel) or asa)e ustody erti)iate o) the seurity e-ists.

Note. 9 W"e ' o$c"er of t"i# c%'## i# ot #$/itted to t"e Acco$t't 3eer'%, t"e re'#o# #"o$%d /e oted '+'i#t t"e etry of it# 'o$t i t"e#c"ed$%e doc*et, or i t"e Sc"ed$%e of )or*# e5edit$re= #ee Note 0 /e%o)

'r'+r'" 00.

Trans)er entry orders o) the lasses enumerated belo$> +

Those in*ol*ing debits to Remittane heads other$ise than in respet o) e-penditure on $or#s.

Those relating to harges $hih are supported by *ouhers reei*ed in trans)er.

Those in*ol*ing a debit or redit to London Stores2 or a redit to a Re*enue headGross Reeipts/2 or to any 'isellaneous 7ead o) Aount other$ise than in respet o) e-penditure on $or#s.

All *ouhers other than muster Rolls/ in support o) debits to ontrators should besubmitted to the Aountant General2 e*en though )alling under any o) the

e-eptions to lause (a).Note 0.9T"e roi#io# i c%'$#e# (' 'd (/ of t"i# 'r'+r'" '%y '%#o to o$c"er# receied fro ot"er dii#io#, de'rtet# or 3oeret#, i #$ort of tr'#fer de/it# r'i#ed /y t"e.

Note <.9T"e ter :o$c"er: $#ed i c%'$#e (' ic%$de# Adice# of Tr'#fer Credit 'd Accet'ce# of Tr'#fer De/it receied fro ot"er dii#io#,de'rtet#, etc.. i t"e c'#e of t"e doc*et for Sc"ed$%e of De/it# toReitt'ce#.

All *ouhers in support o) payments )or land a4uired should be submitted to the Aountant General.

All sur*ey Reports o) Stores !orm 3C/ and Sale Aounts !orm 3B/ must also aompanythe 'onthly Aount. Sale Aounts in support o) ash redits to Sto# should beattahed to the Sto# Aount2 !orm 6@ sur*ey reports and sale aounts in support o) other redits to Sto# should be attahed to the shedule do#ets pertaining to the$or#s or aounts debited@ those in support o) the E-trat )rom Aount o) Issues o) Tools and &lant2 !orm 3F2 should aompany that doument@ and the remaining sur*eyreports and sale aounts should be attahed to the shedule do#ets relating to the$or#s or aounts redited.

The douments enumerated belo$ should also be prepared .and submitted to the AountantGeneral $ith the 'onthly Aount2 unless the loal Administration has presribed in



onsultation $ith the Aountant General that the transations o*ered thereby shall beaudited by the latter loally at the periodial inspetions o) di*isional and other o))ies>+

E-trat )rom (ontrators9 Ledger2 !orm F62 prepared in !orm C5.

Shedule o) Rents o) ,uildings and Land2 !orm :2 $ith supporting Statements o)

Rents Reo*erable in ash or by dedution )rom &ay ,ills2 )orm FC/.1=5* The Di*isional Aountant is re4uired to sign not only the 'onthly Aount2 but also all

the shedules2 et.2 aompanying it. It is not neessary that the Di*isional O))ier should sign all these douments@ he must2 ho$e*er2 sign the 'onthly Aount and theList o) Aounts29 !orm C62 unless he is absent )rom head4uarters2 in $hih ase heshould send to the Aountant General2 as soon as he an e-amine his boo#s andpapers on return2 a report in !orm CF $ith a dupliate opy o) the 'onthly Aountsigned by himsel)/2 $ithout $hih the Aountant General $ill not pass the 'onthly

Aount )inally. The (ontingent ,ill must in*ariably be signed by the Di*isional O))ier.

Note.9It i# de#ir'/%e t"'t t"e Dii#io'% Officer #"o$%d '*e 'rr'+eet#for t"e reie) /y "i#e%f of '%% o$c"er# /efore t"ey 're #$/itted to t"e

Acco$t't 3eer'%, 'd t"'t, $%e## t"e circ$#t'ce# 're e5cetio'%, "e#"o$%d #i+ t"e 'cco$t# "i#e%f.

1=6* In onnetion $ith the aounts )or 'arh2 the )ollo$ing points should reei*espeial attention>+

$* The entry o) the losing ash balane should be supported by 3/ the original (ash,alane Reports !orm :/ o) all disbursing o))iers inluding the Di*isional O))ier2and 5/ a erti)iate o) the Di*isional O))ier to the e))et that he has obtained on or a)ter 63st 'arh and retained in his o))ie2 an a#no$ledgement )rom the o))ier or subordinate onerned2 in respet o) eah item o) imprest or temporary ad*anesho$n in the (ash ,alane Reports o) the Di*ision )or 63st 'arh.

Note.9T"e Ori+i'% C'#" B'%'ce Reort# of #$/ordi'te di#/$r#i+ officer##"o$%d /e iiti'%%ed /y t"e Dii#io'% Officer /efore tr'#i##io to t"e

Acco$t't 3eer'%.

%* To &art II o) the Shedule o) 'onthly Settlement $ith Treasuries2 !orm :32 should besub1oined a statement2 in the )orm gi*en belo$2 in respet o) the he4ues dra$n to meetpayments o) $or#s.

P$!ti"&$!sNo/ of

"4e&esiss&e-

A.o&nt/

2/ !or the $hole months

=/ During the last )i*e $or#ing days o) the month

222

222

222

2222

The Shedules o) (redits0Debits to the heads <Ad1usting Aount bet$een (entral and &ro*inialGo*ernments9H and <Ad1usting Aount $ith Rail$ays<2 !orm %A2 must in*ariably bedespathed so as to reah the Aountant General not later than the th o) April o) thesueeding year and all orreting entries a))eting those shedules should be intimated to



the Aountant General so as to reah him by the 35th o) April at the latest.

The Shedule o) deposits2 !orm C2 or B2 should be aompanied by the Aount o) Interest%,earing Seurities2 !orm C2 re)erred to in paragraph F;6.

II/:Revie) of +nsette- A""o&nts/

(ontrators9 Ledger andRegister o) "or#s. RentRegisters and the otherreords o) assessment andrealisation o) re*enuere)erred to in paragraph3.

1=<* The se*eral registers and shedules relatingto the suspense and deposit heads o) aount2 and theaounts re)erred to in the margin2 should be re*ie$ed monthlyso that the steps neessary to e))et the e-peditious learaneo) outstanding balanes2 $hether by atual reo*ery or byad1ustment in the aounts2 may be ta#en regularly throughout the year. In !ebruary2 or early in 'arh2 speial stepsshould be ta#en $ith a *ie$ to bring about all possibleredution in the number and amounts o) out standing itemsat the lose o) the year@ and $ithin si- $ee#s o) thesubmission o) the 'onthly )or 'arh2 a onsolidatederti)iate in respet o) balanes2 other than ash2 should be)or$arded to the Aountant General in !orm B32 Annual(erti)iates o) ,alanes.

Note.9If t"e c%o#i+ /'%'ce $der 'y "e'd i# i%, it doe# ot ece##'ri%y fo%%o) t"'t ' certific'te i# ot re7$ired i re#ect of it. I '%% c'#e# i )"ic"t"ere )'# ' /'%'ce 't t"e coeceet of t"e ye'r, or t"ere )ere 'y tr'#'ctio# d$ri+ t"e ye'r, ' certific'te #"o$%d /e recorded, t"e )ordi+ of it /ei+ #$it'/%y 'eded (if ece##'ry i c'#e t"e c%o#i+ /'%'ce i# i%.

107* Similarly2 the prompt settlement o) all remittane transations2 original or responding2should reei*e the personal attention o) the Di*isional Aountant (&#de paragraph F5/2$ho should ta#e speial steps early in 'arh to bring to aount all liabilities andassets a$aiting settlement2 and to e))et learane2 in the aounts o) 'arh2 o) asmany outstanding items as possible. Liabilities2 as $ell as outstanding debits andredits remaining unad1usted at end o) 'arh should be $athed indi*idually $ith a*ie$ to their learane be)ore the aounts o) the year are losed )inally. It is notsu))iient that the di*isional o))ie has brought to aount all the transations theresponsibility )or $hih de*ol*es on itsel). It is e4ually important that neessary ationbe ta#en to mo*e the other parties onerned to bring to aount or settle theoutstanding items2 the inter*ention o) the Aountant General being sought $here

neessary.Note.9I coectio )it" tr'#'ctio# )it" ot"er 3oeret# 'd )it"R'i%)'y# it #"o$%d /e /ore i id t"'t t"e Cetr'% Acco$t# Sectio of t"eSt'te B'* c%o#e t"eir /oo*# for t"e ye'r /y t"e 0t" Ari%, ide 'r'+r'"<@ (c.

III/:Cosin8 t4e A""o&nts of t4e 9e$!/

102* The )inanial year terminates on 63st 'arh2 and atual transations ta#ing plae a)ter that date an on no aount be treated as pertaining to the year. It is neessary2ho$e*er2 that as many o) the unad1usted out%standings o)2 the year as possible2 should



be leared $ithin the aounts o) the year2 and the errors in aount oming to notiea)ter 63st 'arh should be set right2 i) possible2 $ithout a))eting the aounts andestimates o) the )ollo$ing year. "hilst2 there)ore2 it is neessary that the ashaounts should be positi*ely losed on the 63st 'arh2 and also the sto# aounts inrespet o) atual transations2 the Trans)er Entry ,oo# and the sto# aounts should

be #ept open )or trans)er entries relating to reti)iation o) errors and settlement o) outstandings. These aounts should be losed on the 5;th 'ay or on suh other date2as may be presribed by the Aountant General.

Note 0 .9If 'y 'd$#tet# i 'cco$t# "'e /ee $ro#e%y deferred ti%% t"ec%o#e of t"e 'cco$t# of t"e ye'r, it i# eri##i/%e to effect t"e 'fter 20#t M'rc" i t"e #'e )'y '# 'd$#tet# i rectific'tio of error# oticed 'fter t"'t d'te.

Note <.9Acco$t# of tr'#'ctio# )it" ot"er 3oeret# 'd )it" R'i%)'y#$#t /e #ett%ed co%ete%y 'd co$ic'ted to t"e Acco$t't 3eer'% /y t"e 0<t" Ari% 't t"e %'te#t, ide 'r'+r'" <@ (c. ,

10=* The trans)er entry transations re)erred to in paragraph :63 should be onsolidatedinto a speial 'onthly Aount2 $hih $ith all the neessary aompaniments2 shouldbe submitted to the Aountant General on the 3st ^une )ollo$ing2 or any other2 datethat may be presribed by him. This aount is #no$n as the Supplementary Aounto) the year.

Note.9T"i# 'cco$t #"o$%d /e of t"e #i%e#t c"'r'cter 'd #"o$%d #et fort"o%y t"e tr'#'ctio# to /e /ro$+"t to 'cco$t. It i# ot ece##'ry, for i#t'ce, to ree't i 'y of t"e S$#e#e or Deo#it Sc"ed$%e, t"e ite#ot 'ffected, #o %o+ '#, i 'dditio to t"e ece##'ry det'i%# of t"e ite#'ffected, t"e tot'%# for t"e 'cco$t cocered 're '%#o +ie. Sii%'r%y, i t"eSc"ed$%e of Ret# of B$i%di+# 'd L'd#, 4or 6, o%y t"e ite# 'ffected

'd t"e tot'%# eed /e +ie, 'd i t"e E5tr'ct fro t"e Cotr'ctor# Led+er, 4or @<, o%y t"e 'cco$t# of t"o#e cotr'ctor# )"o#e 'cco$t#'re 'ffected i 'y )'y.

IV/:Mis"e$neo&s Ret&!ns/

100* Other aount returns $hih the Di*isional O))ier should submit to the AountantGeneral are the )ollo$ing >+

H$f,9e$! J:

7al)%yearly statement o) the assessment and realisations o) Irrigation re*enue olleted through Distritand Re*enue authorities2 &#de paragraph 3C / on the dates presribed loally2

7al)%Qearly Register o) Sto#2 !orm 352 on or be)ore 3st ^une and 3st Deember.

Ann&$J :

Register o) Tools and &lant2 !orm 3:2 on or be)ore 3:th Deember.

Note.--T"e '%f-e'r%y Re+i#ter of Stoc* 'd t"e Re+i#ter of Too%# 'd P%'t )i%% /e '$dited %oc'%%y, or i t"e Acco$t't 3eer'%# office, '# t"e %oc'%

Adii#tr'tio 'y re#cri/e i co#$%t'tio )it" t"e Acco$t't 3eer'%.I c'#e# i )"ic" '$dit i# cod$cted cetr'%%y, t"e doc$et# #"o$%d /e#$/itted i ori+i'% 'fter tr'#ferri+ t"e c%o#i+ /'%'ce# to t"ecorre#odi+ re+i#ter or ret$r for t"e #$/#e7$et eriod. W"ere %oc'%



'$dit i# i force, o%y P'rt III (Reie) of t"e Re+i#ter of Stoc* for t"e "'%f- ye'r eded 20#t M'rc" #"o$%d /e #$/itted to t"e Acco$t't 3eer'%#office, /$t '%% t"e doc$et# #"o$%d /e co%eted /y t"e d'te# fi5ed.

V/:Co!!e"tions in A""o&nts

103*I) an item in the aounts $hih properly belongs to a re*enue or e-penditure head is lassi)ied $rongly

under another re*enue or e-penditure head2 the error may be orreted at anytime be)ore the

aounts o) the year are losed2 but a)ter the aounts are losed2 no orretion is admissible e-eptas permitted in Artile 5:3 o) the Aount (ode2 Volume IV and in ases a))eting the aounts o)

$or#s2 inluding those )alling under paragraph 5B: o) this (ode.

Note 0.9Error# i #$#e#e 'cco$t# 're +oered /y t"e r$%e i c%'$#e (/.

Note <.9If ' error /e detected 'fter #$/i##io to t"e Acco$t't 3eer'% of t"e Dii#io'% Officer# S$%eet'ry Acco$t of t"e ye'r, it #"o$%d eert"e%e## /e reorted to t"e Acco$t't 3eer'% for i#tr$ctio#

$%e## t"e 'o$t /e ot ore t"' te r$ee#. All errors a))eting debt inluding suspense/ and remittane heads must be orreted2 ho$e*er old they

may be.

"hen a orretion is permissible2 it should be made by a )ormal trans)er entry@ but $hen it is not

permissible2 it .is su))iient to ma#e a suitable note o) it in the aount onerned or to ma#e the

neessary alterations in the progressi*e )igures2 as may be neessary.

All orretions in aounts $hih may be ad*ised by the Aountant General on auditing the douments2should2 a)ter *eri)iation2 be arried out in all rele*ant reords2 the entries being made in red in#

4uoting the audit note or other ad*ie/ and attested by the dated initials o) the Di*isional Aountant.

Note. ---T"e Dii#io'% Acco$t't i# re#o#i/%e t"'t '%% correctio# 'di#ed /y t"e Acco$t't 3eer'% 're #eci'%%y /ro$+"t to t"e otice of t"eDii#io'% Officer.

VI/:PRO FORMA A""o&nts/

"hen the details o) any lass .o) transations2 as reorded in the presribed aounts2 are not su))iiently

indiati*e o) the )inanial results o) the operations o) a gi*en period2 and it is neessary to asertain

the results2 it is usual to prepare periodially suitable 'ro for$a aounts in addition.

Note 0.9If t"e 'i&te&'&ce of #$c" #$%ee&t'ry 'cco$&t# i# &ece##'ry for '$dit $ro#e#, '&d &o for "'# /ee& re#cri/ed /y t"e A$ditor 3e&er'%, t"e Acco$&t'&t 3e&er'% )i%% deteri&e t"e re7$ired for# i& co&#$%t'tio& )it" 3oer&e&t, /$t if t"e

'cco$&t 're re7$ired for 'di&i#tr'tie $ro#e#, t"e 'cco$&t# )i%% /e 'i&t'i&ed i&#$c" for '# 'y /e '+reed $o& /et)ee& t"e Acco$&t'&t 3e&er'% '&d 3oer&e&t.

Note <.9If ' Pro for' 'cco$&t re%'te# to tr'&#'ctio&# of t)o or ore dii#io&#, t"ecoi%'tio& of it i# $&dert'*e& /y t"e Acco$&t'&t 3e&er'%, '&d Dii#io&'% Officer# 'y /e re7$ired to f$r&i#" t"e &ece##'ry d'te. A Pro for' 'cco$&t re%'ti&+ to ' #i&+%edii#io& )i%% /e re'red /y t"e Dii#io&'% -Officer '&d if it i# '& 'cco$&t re#cri/ed /y '& 'di&i#tr'tie '$t"ority, t"e Acco$&t'&t 3e&er'% 'y &ot /e re7$ired to c"ec* it e5cet i& $r#$'&ce of '& 'rr'&+ee&t '+reed /et)ee& "i '&d 3oer&e&t.

I) )or the purposes o) any Pro for$a aount $hih the Aountant General is re4uired to prepare or he#2

it is neessary to determine the harges inurred on a partiular $or# or ser*ie2 or a group o) $or#s



or ser*ies2 the. e-penditure thereon should be boo#ed separately in the general aounts2 e*enthough2 under rule2 it may not be ustomary to estimate or aount )or suh e-penditure separately.

Detailed instrutions in this onnetion $ill be issued by the Aountant General in onsultation $ith

Go*ernment2 $here neessary. See also paragraph 3: (d).

The Pro for$a aounts sho$ing the results o) the $or#ing o) irrigation2 et.2 pro1et2 produti*e as $ell as

unproduti*e2 )or $hih apital aounts are #ept2 are prepared annually by the Aountant Generalin aordane $ith the rules presribed in the Aount (ode2 Volume IV. These aounts are #no$n

as the Administrati*e Aounts o) Irrigation2 Na*igation2 Emban#ment and Drainage "or#s.

Note.94or r$%e# re%'ti&+ to Pro for' 'cco$&t# of irri+'tio& )'ter co$r#e#, #ee 'r'+r'" of Ae&di5 .

!or $or#shops@ manu)atories and similar *as# co$$erc#a underta#ings it is usual to prepare 'ro for$aaounts periodially2 &#de paragraphs 66: (d) and 6C.

In respet o) buildings in harge o) the &ubli "or#s Department2 $hih are a*ailable )or oupation as

residenes2 apital and re*enue aounts are prepared periodially by the Aountant General )or

eah irle o) superintendene2 in aordane $ith the diretions gi*en in the Aount (ode2 VolumeIV2 and any )urther orders that Go*ernment may ha*e issued. !or this purpose2 Di*isional O))iers

should )urnish the Aountant General annually $ith the neessary data2 in respet o) .suh buildings

o) their di*isions as may ha*e to be inluded in the irle aounts2 in suh )orms as may bepresribed by the. Aountant General.

Note I.9O& do#i&+ t"e, 'cco$&t of ' )or* i&o%i&+ e5e&dit$re o& t"e co&#tr$ctio&,'c7$i#itio&, or e7$ie&t of ' /$i%di&+ i&te&ded to /e $#ed '# ' re#ide&ce, or e5e&dit$re o& 'dditio&# or '%ter'tio&# to '& e5i#ti&+ re#ide&ti'% /$i%di&+, t"eDii#io&'% Acco$&t'&t #"o$%d #ee9 .

t"'t if it i#H' &e) /$i%di&+, it i# e&tered i& t"e Re+i#ter of Re&t# of B$i%di&+#'&d L'&d#,

t"'t #te# 're t'*e& to o/t'i& t"e order# of coete&t '$t"ority to '##e##, or rei#e, t"e re&t'%, '# t"e c'#e 'y /e.

t"'t t"e correct c'it'% co#t of t"e /$i%di&+ i# &oted for e&try i& t"e &e5t c'it'% '&d ree&$e 'cco$&t#, t"e &ote /ei&+ 'de i& t"e re+i#ter of /$i%di&+# referred to i& 'r'+r'" 0<> of t"e Ce&tr'% P$/%ic Wor*#De'rte&t Code.

Note <.9Note 0 '%ie# '%#o to e5e&dit$re o& t"e roi#io& of #eci'% #erice# i&co&&ectio& )it" re#ide&ti'% /$i%di&+#, #$c" '# f$r&it$re, etc., for )"ic" re&t i# c"'r+ed #e'r'te%y.

Note 2.9If ' /$i%di+ i# 'ct$'%%y occ$ied rior to c%o#i+ t"e 'cco$t# ofe5edit$re o it# co#tr$ctio, 'c7$i#itio or e7$iet, ret i#eert"e%e## c"'r+e'/%e fro t"e d'te of occ$'cy, 'd #"o$%d, t"erefore,/e fi5ed roi#io'%%y )it" t"e #'ctio of coetet '$t"ority.

Note .9If $&der t"e S$%ee&t'ry R$%e# i##$ed $&der t"e re%e'&t 4$&d'e&t'% R$%e#, or $&der ot"er fi&'&ci'% r$%e#, t"e #t'&d'rd re&t# '# )e%% '# t"e '%%o)'&ce#fi5ed for 'i&te&'&ce '&d re'ir# 're #$/ect to ' eriodic'% reie), t"e Dii#io&'%

Acco$&t'&t #"o$%d #ee t"'t t"ey 're $&ct$'%%y reie)ed '&d &ece##'ry rei#io&#c'rried o$t i& 'ccord'&ce )it" t"e re#cri/ed r$%e# '&d roced$re.

+ee!ed.



VII/:Revie) % Division$ Offi"e!

The Di*isional O))ier should re*ie$ )rom time to time the se*eral registers2 boo#s and aounts as aremaintained in the di*isional and sub%di*isional o))ies e*en though under the rules in this (ode hemay ha*e srutinied and initialled the indi*idual entries or sets o) entries therein. To this end hemay% re4uire these reords to be laid be)ore him through the Di*isional Aountant2 monthly or as

suh other inter*als as may be )i-ed by him. The )at o) suh re*ie$ should be plaed on reord inall ases pre)erably in !orm B 'emo o) Re*ie$/ posted in a suitable position on the aount2et.2 onerned



CHAPTER ??III:MISCELLANEO+S

A/:CHE+E BOOKS AND RECEIPT BOOKS

A Register o) (he4ue and Reeipt/ ,oo#s should be maintained in !orm :52 separate pagesbeing reser*ed )or he4ue boo#s and reeipt boo#s.

"hene*er on e-amining a (ash ,oo# it is notied that a he4ue boo# or reeipt boo# hasbeen brought into use )or the )irst time2 the Di*isional Aountant should enter it at one inthe register as a ne$ item. At the same time the date on $hih the orresponding boo#pre*iously in use $as ompletely $ritten up should be asertained )rom the ash boo#. andnoted in olumn F o) the register against the original entry relating to that boo#.

The submission o) the ounter)oils o) used he4ue and reeipt boo#s )or reord in thedi*isional o))ie (&#de &aragraph BK/ should be $athed through this register2 and as soon

as the ounter)oils are reei*ed they should be e-amined2 and it should be seen inpartiular (i* that all items )or $hih reeipts $ere duly brought to aount in the ashboo#2 and (ii* that the $ritings do not indiate any irregularity or disregard o) rulesre4uiring ation on the part o) the Di*isional O))ier.

Treasury O))iers are re4uired to )urnish the Di*isional O))ier 4uarterly $ith a statement o) he4ueboo#s and reeipt boo#s supplied by them to all disbursing o))iers o) the di*ision on their re4uisitions. This statement should on reeipt be ompared $ith the Register o) (he4ueand Reeipt/ ,oo#s to see that boo#s are not obtained by disbursing o))iersunneessarily in ad*ane2 or in e-ess2 o) re4uirements2 and the numbers o) the boo#ssupplied but not brought into use should be entered in the register2 the dates o) supplybeing noted in red in# belo$ the entries in olumn 3.

The Register o) (he4ue and Reeipt/ ,oo#s should be re*ie$ed periodially and en4uiries shouldbe made o) the disbursing o))ier onerned i) there is any unusual delay on his part inbringing a boo# into use. E*en i) the ause o) the delay be #no$n2 it $ill be )oundad*isable to obtain an assurane )rom the disbursing o))ier that the boo# is in hispersonal ustody and ontains the )ull number o) )orms intat.

B/:TRANSFERS OF CHARE

I/ ,,,Division$ $n- S&%,-ivision$ Offi"e!s

The Relie*ing o))ier $ill ta#e up the e-penditure o) ash and stores )rom and )or the )irst day o) the month during $hih the relie) too# plae2 and submit the ne-t monthly aounts in

the same manner as i) he has been in harge during the $hole month. ,ut the relie*edo))ier remains responsible that proper e-planation is )orthoming )or transations duringhis inumbeny.

In the ase o) trans)ers o) di*isional and sub%di*isional harges2 the ash boo# or imprest aountshould be losed on the date o) trans)er2 and a note reorded in it2 o*er the signature o) both the relie*ed and relie*ing o))iers2 sho$ing the ash and imprest balanes and thenumber o) unused he4ues2 made o*er and reei*ed in trans)er by them respeti*ely. Aopy o) this note2 together $ith a reeipt in the rele*ant )orm belo$ )or the stores under theimmediate harge o) the relie*ed o))ier2 should be )or$arded on the same day to theSuperintending Engineer in ase o) di*isional2 or to the Di*isional O))ier in the ase o) sub%



di*isional harges.

The reeipts o) ash and stores balanes should be prepared by the relie*ed o))ier2 but therelie*ing o))ier should note any inauraies therein so that the Superintending Engineer o) theDi*isional O))ier2 as the ase may be2 may pass suh orders in respet o) any de)iient artiles asmay be neessary. A opy o) the reeipts may be gi*en to the relie*ed o))ier2 i) desired by him. .

FORM A/

(4or dii#io'% c"'r+e#.

Reei*ed in trans)er )rom A. ,. late Di*isional O))ier.... .. . Di*ision2 the stores in his personalharge as detailed in the anne-ed list.

The balane returns o) sto# and tools and plant in harge o) all Subdi*isional O))iers )or thehal)%year and year ending.......respeti*ely are on reord2 and the di*isional sto# returns ha*e beenprepared to end o)........ ... ... .... ..

Station and date./ (.D.2

Di*isional O))ier..... .Di*ision.FORM B/#

(4or #$/-dii#io'% c"'r+e#.

Reei*ed in trans)er )rom A.,.2 late o))ier in harge ... .sub%di*ision the sto# and toolsand plant $hih ha*e been in his personal ustody2 as detailed in the last balane return andaounts o) reeipts and issues to date. The returns )or the year ended.... . .the hal) year ended...... and )or the month o).<.... .)or the $hole sub%di*ision ha*e been submitted to theDi*isional O))ier2 and the aount o) daily reeipts and issues )or the urrent month has been$ritten up to date.

Station and date./ (.D.2

Relie*ing Sub%di*isional O))ier.

II/:Division$ A""o&nt$nts/

136* "hen a Di*isional Aountant is about to be relie*ed o) his duties in a di*isional o))ie2either permanently or temporarily2 he should prepare a memorandum re*ie$ing theaounts o) the Di*ision. The state o) the sto# and other suspense aounts and o) outstandings in the aounts o) $or#s2 should be re*ie$ed in partiular. All important liabilities2as also reo*eries to be made )rom the sta)) or )rom ontrators and others $hih should reei*e

speial attention should be mentioned. Any arrears or de)ets in the $or#ing o) the di*isional o))ie or

subordinate o))ies rendering aounts to it should be spei)ied2 $ith a statement o) the remedies

applied or ontemplated. Other points re4uiring the speial attention2 o) the relie*ing aountant2$hether in regard to the initial or ompiled aounts or to Ob1etion Statements and Audit Notes

reei*ed )rom the Aountant General2 should also be set )orth in detail.

The memorandum should be in a tabular )orm $ith olumns )or 3/ remar#s by the relie*ing

aountant2 5/ remar#s by the Di*isional O))ier2 and 6/ orders o) the Aountant General. The relie*ing

aountant should e-amine it $hen ta#ing o*er harge and promptly )or$ard it2 $ith his remar#s2 to the Aountant General through the Di*isional O))ier2 $ho $ill reord suh obser*ations as he may onsider

neessary.

C : RECONSTIT+TION OF E?EC+TIVE CHARES



13<* "hen2 in onse4uene o) the reonstitution o) e-euti*e harges or o) any other arrangements2 theaounts o) t$o or more di*isional o))ies are to be amalgamated2 or those o) any o))ie are either to be bro#en up into parts or losed2 the Di*isional O))iers onerned should apply in time to the Aountant

Wors #% 'ro/ress a%dss'e%se acco%!s of wors.

A''ro'r#a!#o% a%d sa%c!#o%s%o! 1e! co$'e!e1 o'era!ed'o%.

S!oc a%d o!"er ss'e%seacco%!s.

9e$#!!a%ce acco%!s.

+e'os#! a%d cas" baa%ces.

U%rea#sed re%! a%d o!"er re&e-

%e a%d I%!eres!-bearr#%/ secr#!#es.

General )or the instrutions to be obser*ed in regard to aounts in gi*ing

e))et to the arrangements. On all suh oasions2 the neessary trans)er

bet$een o))ies2 o) unsettled aounts )or e-ample2 see margin/2 o) liabilities not yet brought to aount2 o) 4uantity aounts o) tools and plant

and road metal2 and o) rele*ant aount and establish% reords inluding

unused )orms o) he4ue boo#s reeipt boo#s/2 should reei*e the speialattention o) all onerned2

D/:DESTR+CTION OF RECORDS

117* The destrution o) aount reords in &ubli "or#s o))ies .is go*erned by suh rules

as may be presribed by Go*ernment $ith the onurrene o) the Aountant General2pro*ided that2 in ases9 not o*ered by suh rules2 the spei)i onurrene o) the

Aountant General is neessary be)ore any reords are ordered to be destroyed2and that in eah Di*isional o))ie )ull details are maintained permanently in !orm B o) allreords destroyed )rom time to time.



APPENDI? 2

(See Note 2 %eo) p$!$8!$p4 2</*

DIVISIONAL ACCO+NTANTS

The )ollo$ing e-trats )rom (hapter VII o) the Auditor General9s 'anual o) StandingOrders are reprodued )or general in)ormation>+

O!8$nis$tion

The Di*isional Aountants are onstituted in a separate adre $ith its o$n lea*e and. trainingreser*e under the administrati*e ontrol o) the Aountant General. This adre isintended to pro*ide one trained Aountant )or eah publi $or#s di*ision or other independent e-euti*e harge and one )or eah o) ertain appointments in the AuditO))ie.

&roposal a))eting the strength2 et.2 o) the adre re4uire to be submitted to the Auditor General or the (entral Go*ernment )or the re4uisite santion.

&ro*ided that an Aountant General may ma#e onse4uential inrease or re%ad1ustmentinluding the lea*e reser*e i) a ne$ publi $or#s di*ision is reated or an e-isting one abolished.

So&!"e of Re"!&it.ent

Sub1et to suh e-eptions as may ha*e been authorised by the Auditor General2 andidates)or appointment as Di*isional Aountants must ha*e passed the admissione-amination presribed in Anne-ure I to this (hapter2 and may2 sub1et to theonditions laid do$n in the paragraph sueeding2 be reruited )rom one o) the)ollo$ing soures by the Aountant General>+

(ler#s employed in Di*isional and Sub%di*isional o))ies o) the &ubli "or#s Department2$ho are reommended by the authorities o) that department as suitable )or

appointment as Di*isional Aountants.

(ler#s employed in the Audit O))ie.

Graduates o) the &a#istani Indian 8ni*ersities and other persons onsidered suitable onaount o) their speial 4uali)iations.

Con-itions of Re"!&it.ent $n- Confi!.$tion

E-ept )or appointment in lea*e *aanies and sub1et to the po$er o) the AountantGeneral to $ai*e the onditions in *ery e-eptional ases2 reruits )rom soures 3/and 5/ abo*e should not ha*e 2 attained 6; years o) age on the date o) their )irstappointment in the adre o) Di*isional Aounts.

Appointments )rom soure 6/ shall ordinarily be limited to one%third o) the *aanies in thepermanent adre o) Di*isional Aountants@ the distribution o) the remaining *aaniesbet$een the other t$o soures being made at the disretion o) the Aountant General.

Appointment to the adre o) Di*isional Aountants )rom $hate*er soure is treated asdiret reruitment )or the purposes o) the ommunal proportion orders issued bythe (entral Go*ernment and the Auditor General )rom time to time2 and the

Aountant General is personally responsible )or seeing that these appointmentson)orm to the relati*e orders.

It is a spei)i ondition o) the appointment that Di*isional Aountants are liable )or ser*ie



any$here $ithin the audit 1urisdition o) the Aountant General inluding his o$n o))ie2and2 on their 4uali)ying )or appointment to the Subordinate Aounts Ser*ie2 are liable )or trans)ers to the o))ies o) the Auditor General and the 'inistry o) !inane o) the (entralGo*ernment.

E*ery person appointed to the adre o) Di*isional Aountants is initially treated as on probation2

his on)irmation being go*erned by the pro*isions in paragraph 5::. (ler#s reruited )romsoures 3/ and 5/ &aragraph 5FB/ and $ho pass the Di*isional Test e-amination &ara%graph 5:/ are #ept in a$aiting list but allo$ed to retain their lien in their substanti*eappointment till they are on)irmed in the Di*isional Aountants adre.

The relati*e priority o) ler#s )rom soures 3/ and 5/ is determined $ith re)erene toH thedates o) their passing the e-amination. !or a person appointed )rom soure 6/ his position onappointment $ill be at the bottom o) the list o) permanent Di*isional Aountants. ,ut those rerui%ted )rom either o) the other t$o soures2 $ill be plaed belo$ all those $ho are o))iiating or temporary at the time.

E5%''tio.9T"e )'iti+ %i#t ic%$de# ot o%y t"o#e e )"o "'e

'%re'dy '##ed t"e Dii#io'% Te#t /efore 'oitet /$t '%% e )"o"'e '##ed t"e S'id$r Te#t irre#ectie of )"et"er t"ey "'e '##ed t"eDii#io'% Te#t or ot.

Confi!.$tion in t4e C$-!e

All appointments to the Di*isional Aountants adre are made by seletion andon)irmation in it is sub1et to a andidate )ul)illing the )ollo$ing onditions >+

That he has at his redit+

3C months9 e-periene in the aounts .$or# o) Di*isional or Sub%di*isional o))ies @

months9 e-periene in the "or#s Audit Department o) the Audit O))ie@

35 months9 ontinuous ser*ie on probation as Di*isional Aountant@ pro*ided the Aountant General may2 )or speial reasons2 rela- any o) these onditions >

%* that he has passed the Di*isional Test presribed in paragraph 5:C@

"* that the Aountant General is satis)ied that the probationer is ompetent to holdindependent harge o) the aounts o) a di*ision2 and onsiders him )rom reportsreei*ed )rom the E-euti*e Engineers/ )it to hold the position o) the senior member o) the o)) ie establishment o) a Di*isional O)) ie.

E5%'&'tio& (0.9T"e eriod of ro/'tio& #"o$%d &ot e5ceed t)o ye'r# for recr$it#fro #o$rce# (% '&d (< '&d t"ree ye'r# for t"o#e fro #o$rce (2. 4'i%$re, to

f$%fi%% co&ditio&# (A '&d (c )it"i& t"i# eriod )i%% i&o%e reo'% fro t"e c'dreof Dii#io&'% Acco$&t'&t#. T"e Acco$&t'&t 3e&er'% 'y e5te&d t"e#e eriod# /y &ot ore t"'& o&e ye'r.

E5%'&'tio& (<.9T"e eriod# of ro/'tio& 'y '%#o /e '$to'tic'%%y e5te&ded, If '& Acco$&t'&t 3e&er'% "o%d#, $&der 'r'+r'" <@, t"e Dii#io&'% Te#t E5'i&'tio& o&%y 'ce i& ' ye'r i&#te'd of t)ice, to +ie c'&did'te# t"e &$/er of c"'&ce# e7$'% tot"o#e t"ey )o$%d "'e "'d if t"e #'id e5'i&'tio& )ere "e%d t)ice ' ye'r. .

P!$"ti"$ t!$inin8

E*ery Di*isional Aountant on probation should29 irrespeti*e o) his prior e-periene2 i) any2 undergo a ourse

o) pratial training )or suh period as may be onsidered essential in eah ase. A Deputy Aountant



General should be entrusted $ith the tas# o) regulating ana super*ising this ourse o) pratial training

and2 sub1et to suh details and *ariations as the Aountant General may order2 the training shouldonsist o) atual e-periene o) di*isional o))ies and the "or#s Audit Department o) the Audit O))ie

and o) a thorough pratial #no$ledge in the proesses o) ompilation and the audit o) di*isional and

sub%di*isional aounts. !or this purpose probationary Di*isional Aountants may2 i) neessary2 be

attahed as additional Aountants. The Deputy Aountant General should re4uire to be submittedto him monthly a diary o) the $or# done and o) the progress made by the probationer in the se*erely

pratial aspets o) his training.

E5%'&'tio&.9It 'y &ot /e o##i/%e for '& Acco$&t'&t 3e&er'% to +ie t"e tr'i&i&+ i& t"e '&&er roided for i& t"i# 'r'+r'" if t"e Dii#io&'% Acco$&t'&t# c'dre$&der "i# co&tro% doe# &ot i&c%$de ' tr'i&i&+ re#ere, /$t 'de7$'te r'ctic'% e5erie&ce #"o$%d recede t"e co&fir'tio& of '&y er#o& '# Dii#io&'% Acco$&t'&t.

Dep$!t.ent$ Ex$.in$tions

A departmental e-amination alled the Di*isional Test E-amination in di*isional aounts shall

be held t$ie a year by the Aountant General. This e-amination should be in t$oparts@ $ritten and &#&a &oce. The $ritten part should be a se*ere pratial test o) theandidate9s #no$ledge o) the rules and proesses onneted $ith (2* the preparationand e-amination o) initial aounts2 sto# and tools and plant returns2 ontrators9 billsand other bills and *ouhers and (=* the lassi)iation and ompilation o) di*isionalaounts. The &#&a &oce part o) the e-amination .is intended to sho$ $hether theandidate an promptly gi*e to the e-euti*e o))iers p) the &ubli "or#s Departmentappropriate ad*ie in matters onerning the aounts and the )inanial arrangements o) Di*isional and Sub%di*isional o))ies. The e-amination should be onduted under thesuper*ision o) a Di*isional O))ier or o) a gaetted o))ier o) the Audit O))ie. Theandidate should not be allo$ed aess to any boo#s. 7e must obtain not less than

per ent mar#s in either part to pass the e-amination. An Aountant General shall ho$e*er ha*e disretion to hold only one e-amination in

eah year instead o) t$o i) he onsiders that the seond e-amination $ill ha*e the e))et o) inreasing to an undue e-tent the number o) aounts ler#s 4uali)ied )or appointment asDi*isional Aountants under paragraph 5:.

Note.9To e&#$re ' coo& #t'&d'rd, ' #eci'% roced$re i&trod$ced for t"e i'oce e5'i&'tio& i#, t"'t t"e officer co&d$cti&+ t"e e5'i&'tio& #"o$%d t'*e do)&t"e '&#)er# +ie& /y e'c" c'&did'te. A #i&+%e e5'i&er t"e& '%$e# t"e '&#)er# of '%% t"e c'&did'te# i& /ot" t"e 'rt# of t"e 'rt# of t"e e5'i&'tio&.

The departmental e-amination pro*ided )or in paragraph 5: is primarily )or Di*isional

Aountants on probation but the Aountant General may permit andidates )romamong the )ollo$ing lasses $ho ha*e passed the publi admission e-aminationpresribed in Anne-ure I to this (hapter to sit )or the e-amination>+

o))iiating Di*isional Aountants@

ler#s2 ser*ing either in the Audit O))ie or in di*isional and sub%di*isional o))ies $ho ha*ebeen employed )or at least t$o years on aounts duties in Di*isional and Sub%di*isional o))ies@

other ler#s o) the Audit O))ie $ho ha*e been employed )or at least t$o years on auditand aounts duties in the "or#s Audit Department and $hose 4uali)iations are so



superior that the neessary e-periene o) di*isional and sub%di*isional aounts may2 inthe opinion o) the Aountant General2 be dispensed $ith. This permission should2ho$e*er2 be granted sparingly.

E5%'&'tio& I.9Per#o&# '%%o)ed to t'*e t"e Dii#io&'% Te#t E5'i&'tio& $&der t"i# 'r'+r'" )i%% &ot ordi&'ri%y /e '%%o)ed ore t"'& t"ree c"'&ce#, /$t t"e

Acco$&t'&t 3e&er'% 'y, i& #eci'% circ$#t'&ce#, '%%o) t)o 'dditio&'% c"'&ce# tot"o#e )"o "e co&#ider# de#eri&+ of t"e co&ce##io&.

T"e %o## of ' c"'&ce o)i&+ to f'i%$re to '## t"e e5'i&'tio& )i%% e7$'%%y i&o%e for- feit$re of ' c"'&ce '%%o)ed $&der e5'i&'tio& (< to 'r'+r'" < if ' er#o& of t"i#c%'## #"o$%d ee&t$'%%y /e #e%ected for t"e o#t of ro/'tio&'ry Dii#io&'% Acco$&t'&t $&der 'r'+r'" <1.

E5%'&'tio& <.---A& offici'ti&+ Dii#io&'% Acco$&t'&t or ' c%er* #"o$%d &ot /e eritted to 'e'r 't t"e Dii#io&'% Te#t E5'i&'tio& $&der t"i# 'r'+r'" $&%e##"e i# certified /y "i# #$erior officer, /ei&+ eit"er ' P$/%ic Wor*# Officer &ot %o)er i&r'&* t"'& '& E5ec$tie E&+i&eer, or ' 3'Jetted A$dit Officer, to /e re+$%'rV i& "i#

'tte&d'&ce, e&er+etic, of or'% c"'r'cter '&d /$#i&e## "'/it# #o '# to i&dic'te t"'t "e o##e##e# 'tit$de for t"e )or* of ' Dii#io&'% Acco$&t'&t '&d to "'e 're'#o&'/%e ro#ect of '##i&+ t"e e5'i&'tio&.

E5%'&'tio& 2.--Me& referred to i& c%'$#e# (I to (iii '/oe )"o#e '+e e5ceed# 2> ye'r#, 're &ot e%i+i/%e to #it for t"e e5'i&'tio& $&der t"i# 'r'+r'".

B$t t"e Acco$&t'&t 3e&er'% 'y re%'5 t"e '+e %iit i& #$c" i&diid$'% c'#e#Q'# "eco&#ider# to erit #eci'% tre'te&t $&der 'r'+r'" <>.

The passing o) a Di*isional Test E-amination is one o) the neessary 4uali)iations )or a personto be appointed as Di*isional Aountant 3&#de b/ paragraph 5:: but it does not gi*ehim a laim to be so appointed.

The onditions re4uiring the passing o) the e-amination in the Vernaular that apply tosubordinates in the &ubli "or#s Department2 apply e4ually to Di*isional Aountantsalso.

P$

Di*isional Aountants $hen they hold harge o) the aounts o) a Di*isional O))ie2 are eligible to aspeial pay o) Rs. 5;0% a month sub1et to its being limited to Rs. 3;0% )or these on the old saleo) pay on their reahing the Rs. 3F;0%stage and to its easing altogether at the Rs. ISO0%stage.!or those on the re*ised sale o) pay2 ho$e*er2 the speial pay%is limited by the ondition thatthe pay inluding speial pay does not e-eed Rs. 3650%

The Aountant General is the authority ompetent to allo$%the annual inrements to Di*isional Aountants on the time sale o) pay%7is appro*al may be assumed unless an order $ithholdingthe inrement has atually been reei*ed.

Di*isional Aountants $hen attahed to the Audit O))ie are%liable to per)orm the duties o) thesuper*ising sta)) $ithout a laim )or any speial or enhaned pay.

P!o.otion

'embers o) the Di*isional Aountants9 adre are eligible to%4uali)y )or appointment to theSubordinate Aounts Ser*ie sub1et to the onditions go*erning appointments to thatser*ie (&#de (hapter VY Neessary )ailities are a))orded by using the pro*ision o)



paragraph 5:6 and posting )rom time to time a seleted number o) Di*isional Aountantsto $or# in the Audit O))ie.

Note.9Dii#io'% Acco$t't# o '##i+ t"e S$/ordi'te Acco$t# Sericee5'i'tio 're '%%o)ed ' 'dditio of R#. < to t"e ordi'ry r'te of icreet 'di##i/%e to t"e.

Confi-enti$ Repo!ts

The Aountant General is responsible )or maintaining the%on)idential Report o) the Di*isional Aountants but as these aountants $or# largely under the immediate super*ision> o) the &ubli "or#s Department9 o))iers eah Di*isional O))ier $ill )or$ard to the AountantGeneral a on)idential report in !orm gi*en in Anne-ure ll on the $or# and ondut o) theDi*isional Aountant>+

2/ on the 3st o). April eah year2 and

=/ $hen the e-euti*e O))ier2 himsel) *aates the harge o) the Di*ision.

A separate report should be $ritten on eah Di*isional Aountant $ho%has ser*ed under

the Di*isional O))ier sine the submission o) the last report. No report need be sent on aDi*isional Aountant $ho has not ser*ed under the Di*isional O))ier )or more than threemonths unless there is anything speial $hih should be brought to the notie o) the AountantGeneral. The report should be $ritten in the Di*isional O))iers o$n hand$riting and should be)or$arded by him on)identially to the Aountant General by name2 no opy being #ept inthe. Di*isional o))ie. Any point in $hih the Aountant is speially good should bementioned2 as also any de)ets o) harater or other shortomings. A onsidered opinion onthe Aountant9s reliablity in all respets and ability to manage the sta)) $ell $ill be speially*aluable.

The (entral Go*ernment2 7ome Department9s instrutions 7ome Department letter

No. !%5C3%66%Estt.2 dated 3Fth ^uly 3B66/ about ommuniating ad*erse omments onGo*ernment ser*ants apply $t'ti# $t'di# to the Di*isional Aountants also and itshould generally be the onern o) the reporting o))ier to hoose the method o) so doing$ith due regard to the harater and temperament o) the o))iial reported upon. The mainob1et is that the o))iial upon $hom .a report is made should ha*e a hane o) reti)yingremediable de)ets. The e))et o) any ad*ie or admonition gi*en should in*ariably bementioned in the on)idential report.

The Di*isional Aountant is himsel) responsible )or dra$ing the attention o) theDi*isional O))ier2 in $riting2 to the pro*isions o) this paragraph. H H H H H H

The Audit O))ier inspeting the aounts o) the di*ision should also submit to the Aountant General a on)idential report2 $ritten in his o$n hand$riting on the $or#and 4uali)iations o) the Di*isional Aountant as 1udged mainly by the 4uality o) the $or# inspeted by him. This report should mention #%!er a#a ho$ )ar theDi*isional Aountant #eeps himsel) posted $ith the rele*ant rules and proedurerelating to audit and aounts and has his personal opies o) the odes and other boo#s o) re)erene orreted and up to date.

A on)idential report on any ler#s o) the di*ision $ho ha*e applied )or appointments under the Aountant General may also be prepared by the Inspeting O))ier2 i) so desiredby the Aountant General.

Postin8s



&ostings o) Di*isional Aountants to Di*isions are ordered by a Deputy Aountant Generalating under the general ontrol o) the Aountant General. E-ept in indi*idual ases$here a 4uali)ied Di*isional Aountant is not a*ailable and $here a purelytemporary arrangement is permissible2 no person ineligible to be appointed to theadre o) Di*isional Aountants may be posted to a Di*ision. &ostings should also

6Ye designed to pro*ide )or a trained aountant )or eah Di*isional o))ie@ and2 inpartiular2 )or an e-periened Senior Aountant to ne$ onstrution di*isions or todi*isions the aounts o) $hih are either hea*y or o) a peuliar nature.

T!$nsfe!s

Sub1et as )ar as is pratiable to the e-pressed $ishes o) Superintending Engineers trans)erso) Di*isional Aountants )rom one Di*isional o))ie to another are made by the

Aountant General on his responsibility and at his disretion.

"hen a Di*isional Aountant is about to be relie*ed o) his duties in a di*isional o))ie2 either permanently or temporarily2 he should prepare a memorandum re*ie$ing the aounts o) theDi*ision. The relie*ing aountant should e-amine it and )or$ard it promptly $ith his

remar#s to the Aountant General through the Di*isional O))ier $ho $ill reord suhobser*ations as he may onsider neessary.

Mis"e$neo&s/

The relati*e pro*isions o) (hapter VI on the lerial sta))2 o) the &a#istan Audit Department onmisellaneous matters2 e-trated belo$22 apply $t'ti# $t'di# !o Di*isional

Aountants>+

Con-&"t# -is"ipine# et"

The Go*ernment Ser*ants9 (ondut Rules are appliable to all members o) the establishment.&aragraphs 3;5 and 3;6. e-trated belo$2 apply $t'ti# $t'&di# to lerial sta)) and

regulate a. ler#9s ating as arbitrator and gi*ing e-pert e*idene2 and &aragraph 3;:2e-trated belo$2 also in respet o) appliations )or trans)er>+

On the sub1et o) arbitration the )ollo$ing rules ha*e been laid do$n>+

A Go*ernment ser*ant shall not at as arbitrator in any ase $ithout the santion o) hisimmediate superior unless he be direted so to at by a (ourt ha*ing authority to appoint anarbitrator.

No Go*ernment ser*ant shall at as an arbitrator in any ase $hih is li#ely to ome be)ore him inany shape in *irtue o) any 1udiial or e-euti*e o))ie $hih he may be holding2

I) a Go*ernment ser*ant ats as arbitrator at the pri*ate re4uest o) disputants2 he shall aept no)ees e-ept as pro*ided in the rules )ramed by the (entral Go*ernment under Rule F o) the

!undamental Rules.

I) he ats by appointment o) a (ourt o) La$2 he may aept suh )ees as the (ourt may)i-2

An o))ier alled upon by a (ourt o) La$ to at as a ommission to gi*e e*idene on tehnialmatters may omply $ith the re4uest pro*ided that the ase is not o) suh a natureas $ill be li#ely to ome be)ore him in the ourse o) his o))iial duties2 and he mayaept suh )ees as are )i-ed by the (ourt.

The trans)er o) the ser*ies o) a Go*ernment ser*ant )rom one Go*ernment o))ie or department to another is regulated by the <Go*ernment Ser*ants9 Appliation )or



&osts (entral Ser*ies/ Rules<2 rele*ant portions o) $hih are reprodued belo$>+

;A% appliant )or appointment to a (entral Ser*ie or to any post in a (entral Ser*ieshall not be eligible )or appointment i) he is in the ser*ie o) the Go*ernment and has applied$ithout the onsent o) the 7ead o) the O))ie or Department o) the (entral Go*ernment under $hom he is employed2 or2 i) he is employed under a &ro*inial Go*ernment or the authority

empo$ered by the &ro*inial Go*ernment to aord suh onsent. &ermission to aGo*ernment ser*ant employed in a (entral Ser*ie to submit an appliation )or a post2 toappear )or an e-amination )or a post2 or to trans)er his ser*ies to a post in another o))ie or department o) the (entral. Go*ernment or under &ro*inial Go*ernment2 shall ordinarily begranted unless the head o) the o))ie or department in $hih he is employed onsiders thatthe grant o) permission $ould not be onsistent $ith the interests o) the publi ser*ie.<

==<* The rules relating to attahment o) pay ontained in Rules 55: to 55B2 (ompilation o)Treasury Rules2 Volume I2 apply to all personnel ser*ing in the &a#istan AuditDepartment.

P!iv$te >o!@/

'embers o) the lerial sta)) are not permitted to underta#e the audit o) aounts or othersimilar pri*ate $or# other$ise than under the rules )ramed by the (entral Go*ernmentunder rule F o) the !undamental Rules. H H H H H H

The instrutions in paragraphs 3; and 3;2 e-trated belo$2 about the aeptane o)honorary $or# o) a soial or philanthropi nature and about ating as orrespondentso) ne$spapers apply also to lerial establishments>+

7onorary $or# o) a soial2 publi or philanthropi nature may be underta#en by an o))ier $ithout the speial permission o) the Auditor General $ho should ho$e*er be onsultedbe)ore any *ery important or onerous unpaid duties are assumed.

Note.9Re$er'ted ri'te )or* i# +oered /y t"e 4$d'et'% R$%e#.No o))ier should at as orrespondent2 honorary or paid2 oasional or regular2 to

ne$spapers and 1ournals2 or edit any ne$spapers or any other periodial publiation$ithout the permission o) the Auditor General.

Me-i"$ Atten-$n"e

The subordinate employees o) the (entral Go*ernment stationed in territories administered by a&ro*inial Go*ernment are entitled to )ree medial treatment on the same sale asallo$ed by the &ro*inial Go*ernment to orresponding lasses o) establishment. % In2&ro*ines $here there is no reiproity or $here reiproity has been suspended2 the(entral Go*ernment ha*e deided to reimburse harges $hih2 are paid by subordinates to

&ro*inial 7ospitals.'edial attendane ordinarily inludes+ . .

medial attendane at the entitled Go*ernment ser*ant9s residene or at the onsulting roomso) the authorised medial attendant inluding suh surgial treatment as an suitably begi*en at the Go*ernment ser*ant9s residene or at the onsulting rooms o) the authorised2medial attendant2 and

suh treatment as is normally pro*ided by a Go*ernment hospital $ith its o$n sta))2e4uipment and apparatus22 in ases $here the authorised medial attendant onsidersit desirable in the interests o) the patient that he should be sent to a Go*ernment hospital



to $hih he is entitled to be admitted.

ANNE?+RE I

(Refe!!e- to in p$!$8!$p4 =3<*

R&es fo! t4e P&%i" Ex$.in$tion &$ifin8 fo! $-.ission to t4e C$-!e of Division$A""o&nt$nts

(Not rited.



ANNE?+RE II/

Confi-enti$ Repo!t on t4e )o!@ $n- "on-&"t of Division$ A""o&nt$nts

(Refe!!e- to in p$!$8!$p4 =;1*

Name o) the Di*isional Aountant

Di*ision in $hih employed

&eriod to $hih the report relates

!or$arded to No.

dated

Aountant General.

Di*isional O))ier.

Di*ision.



APPENDI? =

(See p$!$8!$p4 2=/*

Li#t of M'or 'd Mior e'd# of P$/%ic Wor*# Receit# 'd Di#/$r#eet#.

M$o! He$-s Mino! He$-s

REVEN+E HEADS

C:I!!i8$tion# N$vi8$tion# E.%[email protected] $n- D!$in$8e >o!@s/ (2*

?VII/,,,,IRRIGATION2 NAVIGATION2E',AN'ENT AND DRAINAGE "ORS !OR "7I(7(A&ITAL A((O8NTS ARE E&T%%%%

A/ Irrigation "or#s.

(2* &roduti*e "or#s. Gross Reeipts.

Diret Reeipts +

"ater rates (=*

O$ners9 rates. (0*

"ater%supply o) To$ns. (3*

Sales o) $ater. (1*

&lantations. (;*

Other anal produe. (5*

"ater%po$er. (6*

Na*igation. (<*

Rents. (27*

!ines. (22*

Reeipts )rom $or#shops. (2=*Reo*eries o) e-penditure.(20*

'isellaneous. (23*

Reeipts in England. Loss or gain by e-hange.(21*

+edc!—Re)unds.

&ortion o) Land Re*enue due to "or#s. (2;*



+edc!—"or#ing E-penses E-tensions and Impro*ements. (25*'aintenane and Repairs. (25*

Establishment. (26* Tools and &lant. (2<*

Suspense. (=7*(harges in England. (=2*Loss or gain by e-hange. (21*

Net ReeiptH

5/ 8nproduti*e "or#s.

Gross Reeipts

+edc!—"or#ing E-penses

Net Reeipts or &ayments.

Same as )or A l/.+&roduti*e $or#s.

!or the lassi)iation o) e-penditure and re*enue pertaining to Irrigation2 Na*igation2Emban#ment and Drainage "or#s2 under ma1or .heads and setions thereo)2 seeStatement A appended.

Sale proeeds o) $ater )or irrigation purposes only.

Rates imposed on o$ners o) land in respet o) the bene)it $hih9 they deri*e )romirrigation.

Sale proeeds o) $ater supplied to to$ns )or domesti purposes only.

Sale proeeds o) $ater supplied )or purposes other than irrigation or to$n onsumption.

Sale proeeds o) produe )rom regular anal plantations.

Sale proeeds o) produe (e./. $ood2 grass2 et./ )rom anals or tan#s other than )rom regular

plantations.

'ill rents and all harges made )or $ater applied to turn mahinery.

Transit dues2 transport pro)its2 tolls and hire o) )erry boats2 et.

Inludes rents o) buildings2 )urniture and other speial amenities but e-ludes rents o) land.

Suitable detailed heads should be opened )orH the reord o) se*eral #inds o) these rentsaording to loal re4uirements.

!ines )or $astage o) $ater and in)ringement o) anal rules.

Reeipts )rom *as#-co$$erc#a $or#shops2 $hih are not to be ta#en in redution o) e-penditure under the Note belo$ paragraph 6CF. This head should be sub%di*idedaording to the re4uirements o) the 'ro-for$a aounts o) the $or#shops.

See Statement E appended.

Inludes reeipts by sale o) dri)t $ood2 rents o) land2 super*ision harges on sale o) sto#2*alue o) stores )ound surplus2 pro)its on sto# due to re*aluation2 lapsed deposits2 and



)ines other than those )or $astage o) $ater and in)ringement o) anal rules2 &#de <<abo*e/ and on)isated deposits $hih do not represent ompensation )or damage to$or#s in progress.

Note I.9W"e ' fie i# io#ed or deo#it cofi#c'ted )it" t"e o/ect of defr'yi+ e5edit$re c'$#ed /y t"e 'ctio of ' idiid$'% or fir, '# )"e '

cotr'ctor i# e'%i#ed for '/'doet of "i# cotr'ct o)i+ to t"e f'ct t"'t #$c" '/'doet "'# icre'#ed t"e co#t of t"e )or*, t"e 'o$t of t"e e'%ty 'y /e t'*e i red$ctio of t"e e5edit$re.

Note <.9S"o$%d t"e %oc'% Adii#tr'tio dee 'y #o$rce of ree$e, ot #ecific'%%y etioed i t"e ior "e'd# roided, to /e of #$fficiet iort'ce to ece##it'te ' #e'r'te 'cco$t /ei+ *et of it, t"i# c' /edoe /y oei+ ' det'i%ed "e'd for t"e $ro#e-$der t"e ior "e'd :Mi#ce%%'eo$#:.

Entries under this minor head do not appear in the aounts o)< Di*isional O))iers.

Ad1ustments in respet o) redits due to the $or#s2 suh as enhanement o) land re*enue2 interest on the

proeeds o) the sales o) $aste land2 a)ter dedution2 $here neessary2 o) the ost o) (i*il

Administration.

The detailed lassi)iation o) <$or#s e-penditure is gi*en in> Statements , and ( appended.

The detailed lassi)iation o) the minor head <Establishment< is gi*en in Statement Dappended.

The di*isions are (2* Ne$ Supplies2 (=* Repairs and (arriage2 (0* Dedut%Reo*eries and(3* Lump%sum harges reditable to other Go*ernments2 Departments2 et. The )irst o) these is )urther di*ided into Sienti)i instruments and dra$ing materials2 &lant andmahinery2 Tools2 Na*igation plant2 (amp e4uipage2 Li*e sto#2 and O))ie )urniture. The

third o) these is intended )or the reord o) reo*eries on aount o) tools and plantharges2 $hen these are ta#en in redution o) e-penditure2 &#de Statement E2 lause Fii/.

The sub%heads are (2* &urhases2 (=* Sto#2 (0* 'isellaneous &.". Ad*anes2 (3* LondonStores and (1* "or#shop suspense. See also%(hapter UIII and paragraph 6C;.

Generally the minor head is sub%di*ided into+

Lea*e Salaries and Deputation &ay.

Sterling O*erseas &ay.

Other harges.

Stores )or &a#istan.

Items 3 to 6 do not appear in the aounts rendered3 by the Di*isional O))iers2 but areinorporated in the general aounts by the Aountant General. Item F+Stores )or &a#istan ispassed through London Stores in. aordane $ith the proedure laid do$n in paragraph 6.




C:I!!i8$tion# N$vi8$tion# E.%[email protected] $n- D!$in$8e >o!@s/ ,,,"on"-

?VII/ ,,,,IRRIATION# NAVIATION# EMBANKMENT

AND DRAINAE >ORKS FOR >HICHCAPITAL ACCO+NTS ARE KEPT,,,,"ont-/

B/ Na*igation2 Emban#ment Drainage "or#s.

(2*/ &roduti*e "or#s.

Gross Reeipts

+edc!—"or#ing E-penses

Net Reeipts

(=* 8nproduti*e "or#s.

Gross Reeipts

+edc!—"or#ing E-pensesNet Reeipts or &ayments.

Diret Reeipts +Na*igation. (<*

Sales o) "ater. (1*

&lantations2 (;*

Rents. (27*

Reo*eries o) e-penditure. (20*

'isellaneous. (23*

Reeipts in England. Loss or gainby e-hange. (21*

+edc!—Re)unds.

&ortion o) Land Re*enue due to "or#s/ (2;*

Same as )or A (2* abo*e.

Same as )or , (2* abo*e.

?VIII/: IRRIATION# NAVIATION# EMBANKMENT

B/ Na*igation2 Emban#ment and Drainage

Diret Reeipts+ "ater rates. (=*

O$ners9 rates. (0*

"ater%supply o) To$ns. (3*

Sales o) "ater. (1*

&lantations. (;*

Other anal produe. (5*

"ater%&o$er. (6*

Na*igation. (<*

Rents. (27*

!ines. (22*


'isellaneous. (23*

Reeipts in England.

Loss or gain by e-hange. (21*

+edc!—Re)unds.



"or#s. &ortion o) land re*enue due to $or#s. (2;* Diret Reeipts+ Na*igation/ (<*

Sales .o) "ater. (1*

&lantations2 (;*

Rents. (27*


'isellaneous. (23*

Reeipts in England.


+edc!—Re)unds

&ortion o) land re*enue due to $or#s. (2;*

H/:Civi >o!@s $n- Mis"e$neo&s P&%i" I.p!ove.ent/

???I?,,,(i*il "ORS Rents/ (27*

!erry Reeipts.

Tolls on roads.

Reeipts )rom "or#shops. (2=*


'isellaneous. (==*

Reeipts in England.

LOSS or gain by e-hange. (21*

+edc!— Re)unds.

Inludes rents o) land@ sates o) produe@ inluding $ood2 grass2 )ruits2 *egetables2 et.2 )romompounds o) buildings $hen suh produe is Go*ernment property@ super*isionharges on sales o) sto#@ *alue o) stores )ound surplus@ pro)its on sto# due to

re*aluation@ lapsed deposits@ and )ines and on)isated deposits $hih do not representompensation )or damage to $or#s in progress 3&#de Note 3 under 3F/.

A separate detailed head should be pro*ided )or any important lass o) misellaneousreeipts brought to aount under this head.




E?PENDIT+RE HEADS/

C/ , Reven&e A""o&nt of I!!i8$tion# N$vi8$tion# E.%[email protected] $n- D!$in$8e >o!@ (2*/

25/:INTEREST ON "ORS !OR "7I(7 (A&ITAL A((O8NTS ARE E&T . 56/

Irrigation "or#s.

Na*igation2 Emban#ment and Drainage"or#s.

26/:OT7ER REVEN8E EU&ENDIT8RE.

A/ I!!i8$tion >o!@s/

(2* "or#s )or $hih no apital aounts are#ept.

(=* 'isellaneous E-penditure

B/ N$vi8$tion# E.%[email protected] $n- D!$in$8e>o!@s/

2* "or#s )or $hih no apital aounts are#ept.

(=* 'isellaneous E-penditure

"or#s.

E-tensions and Impro*ements. (25*

'aintenane and Repairs. (25*Establishment. (26*

Tools and &lant. (2<*

Suspense. (=7*

(harges in England. (=2*


Establishment. (26*


Other harges.

Grants%in%aid. (=3*

Suspense. (=7*


Loss or gain by e-hange. (2

As )or A (2* abo*e.

As )or A (=* abo*e.

(harges under this ma1or head do not appear in the aounts o) Di*isional O))iers.

(ontributions to loal bodies )or the onstrution o) $or#s $hih in the ase o) Irrigation2et.2 "or#s o) Go*ernment $ould be lassed under either $or#s< or <E-tensions andImpro*ements< or )or the maintenane o) suh $or#s. See paragraph F;:.




CC/:C$pit$ A""o&nt of I!!i8$tion# N$vi8$tion# E.%[email protected] $n- D!$in$8e >o!@s )it4in t4e Reven&eA""o&nt (2*

2</ +(ONSTR8(TION O! IRRIGATION2 NAVIGATION2E',AN'ENT AND DRAINAGE "ORS. (=1*

A/ I!!i8$tion >o!@s

(2* &roduti*e "or#s and

(=* 8nproduti*e "or#s

B/ N$vi8$tion# E.%[email protected] D!$in$8e>o!@s.

(2* &roduti*e "or#s

(=* 8nproduti*e "or#s

"or#s. (25*

Establishment. (26*


Suspense. (=7*



+edc!—Reeipts and Reo*eries on apitalaount. (20*



Same as )or A(* abo*e

(apital e-penditure on Irrigation et. "or#s should be aounted )or initially and )inally under this head2 unless suh e-penditure is .pro*ided under a separate (apital Demand outsidethe Re*enue Aount2 in $hih e*ent the e-penditure $ill be brought to aount under head<C<




H/:Civi >o!@s $n- Mis"e$neo&s P&%i" I.p!ove.ents

17/:(IVIL "ORS Original "or#s 5/ 5/ %%%,uildings. 5R/

(ustoms.

Ta-es on Inome.

Salt.

Opium.

Land Re*enue.

E-ise.Stamps.

!orest.

Registration.

General Administration.

Audit.

Administration o) ̂ ustie.

^ails and (on*it Settlements. &olie.

&orts and &ilotage. 5B/

Sienti)i Departments2 6;/

Eduation.%

'edial.

&ubli 7ealth.

Agriulture.

Veterinary.

(o%operation.

Industries.

(urreny.



'int. 63/.

(i*il "or#s. 65/

Stationery and &rinting.

'isellaneous Departments. 66/

Original "or#s 5/ 5/+(ommuniations.

6F/

Original "or#s 5/+'isellaneous. 6:/

Repairs. 5/ 5C/ 6/

&etty onstrution and repairs by (i*ilDepartments. 6/

Establishment. 3C/

Tools and &lant. 3B/

Grants%in%aid. 6C/Suspense. 5;/,lo# Grant )or trans)er to (entral Road !und26B/

+edc!— Amount met )rom (entral Road !und.6B/

+edc!— Amount met )rom sub*entions )rom(entral Road !und. 3B/

(harges in England. 53/

Loss or gain by e-hange. 3:/

Eah o) the minor heads may be subdi*ided into ma1or $or#s or minor $or#s.

Original $or#s omprise all ne$ onstrution2 $hether o) entirely ne$ $or#s or o) additions and alterations to e-isting $or#s2 e-ept as hereina)ter pro*ided@ also all repairsto ne$ly purhased or pre*iously abandoned buildings re4uired )or bringing them intouse.

Repairs inlude primarily operations underta#en to maintain in proper onditions o) buildings and $or#s in ordinary use and also ne$ $or#s in irumstanes indiated inlause 6/ and the e-eptions to lause F/ belo$.

"hen a portion o) an e-isting struture or other $or#2 not being a road sur)ae roadbridge2 ause$ay2 emban#ment2 )erry approah2 proteti*e or training $or# inonnetion $ith a road is to be replaed or remodelled $hether or not the hange



in*ol*es any dismantlement/ and the ost o) the hange represent a genuine inrease inthe *alue o) the property2 the $or# o) replaement or remodelling2 as the ase may be2should be lassed as <original $or#<2 the ost $hih should be estimated i) not #no$n/o) the portion replaed or remodelled being redited to the estimate )or <original $or#<and debited to <repair<. In all other ases the $hole ost o) the ne$ $or# should be

harged to <repair<.Note 0.9I& t"e c'#e of /$i%di&+# t"e c'it'% '%$e of '&y ortio& of ' /$i%di&+ )"ic" i#'/'&do&ed or di#'&t%ed )it"o$t re%'cee&t #"o$%d /e )ritte& off t"e tot'% c'it'% '%$eof t"e /$i%di&+, i& '&y Pro for' 'cco$&t of it# co#t.

Note <.9T"e e5e&dit$re o& i&or 'dditio&# '&d '%ter'tio&# to /$i%di&+#, $ to ' cert'i&o&et'ry, %iit to /e fi5ed /y 3oer&e&t, 'y /e c%'##ed 't t"e di#cretio& of t"eS$eri&te&di&+ E&+i&eer '# etty )or*# e5e&dit$re '&d de/ited to re'ir#, roided t"'t if #$c" )or*# re%'te to re#ide&ce#, t"e co#t i# t'*e& i&to 'cco$&t i& deteri&i&+ t"ec'it'% co#t '&d i& c'%c$%'ti&+ t"e re&t i& 'ccord'&ce )it" t"e r$%e# i##$ed /y 3oer&e&t.

"hen an e-isting portion o) a road2 road bridge2 ause$ay2 emban#ment2 )erry2 approah2proteti*e or training $or# in onnetion $ith a road is to be replaed or remodelled$hether or not the hange in*ol*es any dismantlement/ and the hange representsgenuine inrease in the *alue o) the property2 the $hole ost o) replaement or remodelling as the ase may be should be lassed as <ne$ $or#s< and the ost or *alue o) the portion replaed or remodelled should not be debited to < repairs <.

E5cetio. &etty and misellaneous items o) $or# in any material2 as hereina)ter desribed $hih ordinarily should be lassed as <ne$ $or#< should be debited to <repairs< up toa limit to be presribed by the loal Administration sub1et to a ma-imum o) Rs. 3;2;;; inany one ase2 pro*ided that the $or#s in 4uestion do not in the pinion o) the SuperintendingEngineer )orm part o) any omprehend theme or pro1et o*ered by a $or#s estimate>+

Super%ele*ation at ur*es.

"idening the )ormation or arriage $ay o) a road2 $idening a drain2 or uttingba# a hillside to impro*e *ision at ur*es2 pro*ided that the a4uisition o)land is not in*ol*ed in any ase.

Impro*ements o) alignment or gradients or hanges o) grade at Irish bridges ordips2 arried out at the time o) rene$ing a sur)ae2 pro*ided that the a4uisitiono) land is not in*ol*ed in any ase.

Impro*ements to or reonstrution o) the sur)ae o) a road in some di))erentmaterial $here it is desirable to arry out suh impro*ement or reonstrution

at the time o) rene$ing a sur)ae.The onstrution or reonstrution o) road sur)aes in di))erent materials )or the

purposes o) e-periment.

The reonstrution or remodelling o) bridges2 on*erts2 ause$ays2emban#ments2)erry approah2 proteti*e or training $or#s in onnetion $ith a road.

Note.9Ite (ic%$de# re%'ceet of /o't# 'd ot"er ''r't$# coected)it" ferrie#.

In addition to all repairs and rene$als in material similar to that pre%e-isting2 the)ollo$ing items o) road $or# should be lassed as < repairs < >+



Ordinary repairs and maintenane inluding sur)ae painting and the neessaryaddition o) stone hips2 gra*el or sand2 but not inluding asphalti onrete2premi- asphalt maadam2 bitumen grout2 bitumen semi%grout2 mi-%in%plae2ement onrete2 or ement maadum.

Speial repairs and periodial rene$als.

&etty arid misellaneous items o) $or# in any material2 as desribed in <e-eption<to lause F/ abo*e.

"hen a building is intended )or t$o or more departments2 all Original $or#s andRepairs harges on it should be lassi)ied2 unless ordered other$ise byGo*ernment2 as pertaining to the department )or $hih the largest aommodation <isre4uired.

(harges on a residential building should be boo#ed under the minor head )or thedepartment )or $hih it is intended e*en though temporarily allotted to a Go*ernment ser*anto) another department. Residene not reser*ed )or any department )all under the minor head )or (i*il "or#s. In the ase o) minor heads $hih are subdi*ided2 i) a separate sub%head is not pro*ided )or residenes2 the harges on residenes )all under the sub%head<'isell

Inludes the e-penditure on $or#s in onnetion $ith the buildings only and not the harges inonnetion $ith lights et.2 $hih are debited to the head <6;+&orts and &ilotage<.

Sur*ey o) &a#istan@ oologial Sur*ey@ 7ydro%eletri Sur*ey@ Geologial Sur*ey@E-ploration o) (oal2 &etroleum and 'inerals@ 'ines Department@ ArhaeologialDepartment@ 'eteorologial Department@ 'useums2 et.

Inludes the e-penditure on $or#s in onnetion $ith the buildings only and not the hargesin onnetion $ith mahinery and e4uipment2 et.2 $hih are debited to the head2 <FB+

'int<.!or buildings o) the &ubli "or#s Department (i*il "or#s Setion/2 inluding residenes not

reser*ed )or any department.9 Inludes also as a distint detailed head2 <Losses onSto#2< $hih is meant )or all general losses on sto# $hih annot be de)initelyattributed to any $or#2 $hether building or road2 the aounts o) $hih are open.

(harges inurred by the &ubli "or#s Department on onser*ation2 maintenane or annual repairs o) anient and historial monuments in the (entral areas2 $hih are notdebitable to the Arhaeologial Department2 are debited to this minor head.

'ay be subdi*ided aording to loal re4uirements )or (i*il Departments other thanirrigation2 Rail$ay and &osts and Telegraphs Departments/ not inluded in the list o)

minor and detailed heads under ma1or head :;.This minor head is meant )or harges on roads2 bridges2 )erries2 tunnels2 rope$ays2

ause$ays2 tram$ays2 and other means o) ommuniation2 together $ith buildings2 $ells2enamping grounds2 et.2 )or tra*ellers2 and mile%stones2 )ening2 arboriulture2inspetion houses2 and other $or#s onneted $ith ommuniations. It should besuitably subdi*ided aording to loal re4uirements.

This head should be used as sparingly as possible2 #.e. only $here there is abso!e1 noother head $hih an be appropriately applied.

This minor head should be suitably di*ided so as to reord the e-penditure on Repairs in



the same detail as the harges on Original $or#s+,uildings2 (ommuniations or 'isellaneous2 as the ase may be. One o) the detailed heads may be <Losses onSto#< i) it is onsidered neessary to ha*e one under <Repairs< in addition to thatpro*ided under <Original "or#s2< &#de !ootnote (0=*/

The headM Repairs+,uildings< inludes also ta-es debitable to the &ubli "or#s

Department on both residential and nonresidential buildings (&#de paragraph 6;B/2 harges onaount o) $athmen )or the are o) *aant buildings2 and rents o) hired residenies.

To be di*ided into t$o sub%heads (2* "or#s and (=* Repairs. This minor head reordse-penditure on (entral (i*il "or#s in East ,engal2 &un1ab and Sind2 the maintenaneo) $hih ha*e been entrusted to 7eads o) Departments )or eonomial and0or administrati*e reasons.

(ash ontributions to loal bodies )or the onstrutions and maintenane o) $or#s o) thelasses the e-penditure on $hih2 in the ase o) Go*ernment $or#s2 $ould be lassedeither under < Original "or#s or Repairs/+,uildings+(i*il "or#s< or under <Original"or#s or Repairs/ +(ommuniations<. See also paragraph F;: and Note 3 belo$

para%grali633.The proeeds o) additional duties on petrol $hih are earmar#ed )or road de*elopment

purposes are trans)erred annually as <a blo# grant to the (entral Road !und by debit tothe head <:;+(i*il "or#s+,lo# grant )or trans)er to (entral Road !und<. The )und isdebited $ith the grants made to &ro*inial Go*ernments and others. The hargesmet out o) the 3: per ent2 reser*e retained by the (entral Go*ernment in the(entral Road !und are brought to aount2 in the )irst instane2 under <:;+(i*il "or#s+(entral<2 the debit under that head being set o)) by an e4ui*alent amounttrans)erred )rom the deposit head <(entral Road !und< so that the net harge under <:;+(i*il "or#s< $ill be nil. This trans)er is sho$n under a distint minor head<Dedut+Amount met )rom (entral Road !und<.

The sub*entions made )rom the (entral Road !und to entrally administered areasare redited to the head <Sub*entions )rom (entral Road !und< in the aounts o) the (entralarea onerned. This head is debited $ith the e-penditure on ob1ets appro*ed by the (entralGo*ernment. The atual e-penditure inurred )rom time to time is harged in the aounts tothe head <:;+(i*il "or#s<. At the same time2 an e4ui*alent amount o) e-penditure is trans)erredmonth by month to the deposit head9 <Sub*entions )rom (entral Road !und< by redution o) e-penditure under a distint head 4dedc!— Amount met )rom sub*entions )rom (entral Road!und<.


/:Mis"e$neo&s

13:!A'INE (37*

A/ !amine Relie). (32*

Salaries and Establishments. (3=*

Relie) "or#s. (30* (33*

The term <!amine< is to be interpreted in $ider sense to o*er )amine due to drought or other natural auses2 suh as )lood2 earth4ua#e2 or similar alamity. See also )oot%note



5; o) the list o) 'a1or and 'inor heads o) aount.

&ubli "or#s o))iers are onerned only $ith the t$o minor heads mentioned here.

The )ollo$ing detailed heads should be opened>+

2/ &ay and Allo$anes2 Speial Relie) O))iers.

=/ Establishments+

(ler#s and other superior establishments.

(lass IV establishments.

0/ Tra*elling allo$anes.

3/ (ontingenies. As regards Go*ernment ser*ants the )ollo$ing rules should beobser*ed>+

In the ase o) a Go*ernment ser*ant already in the ser*ie o) Go*ernmentother than a Go*ernment ser*ant belonging to the De)eneDepartment/2 his pay and allo$anes together $ith his ontingente-penditure2 $ill be debited to the ordinary ser*ie head $hen he ismerely an addition to an e-isting establishment $hih re4uiresstrengthening o$ing to )amine $or#2 but $hen he is detahed altogether )rom his o$n regular duties and is employed mainly on )amine relie)2 andhis plae in the permanent establishment is )illed% up by )resh appoint%ment2 his pay and allo$anes together $ith his ontingent e-penditureshall be harged to the head <:F%A+!amine Relie)<.

The pay and allo$anes o) an establishment speially entertained )or2 andmainly employed on2 )amine relie)2 $ill together $ith its ontingente-penditure be debited to the head <:F%A. + !amine Relie)<.

In all ases )alling under lasses ($* and (%*# tra*elling allo$anes to and)rom the $or# and also $hile engaged on the $or# as $ell as pay andallo$anes during transit2 $ill be debited to the head to $hih the payo) the o))iial $hile atually employed on the $or# is debited.

The rules regulating the debit o) the pay and allo$anes o) Go*ernmentser*ants belonging to the De)ene Department deputed to )amine dutyare gi*en in Appendi- 6 to the Aount (ode2 Volume I.

Di*ided into ommuniations@ Irrigation "or#s@ Other "or#s.

The )ollo$ing rules regulate the lassi)iation o) e-penditure o) &ubli "or#s underta#en )or

purposes o) )amine relit>+&ubli "or#s underta#en in onse4uene o) the ourrene o) )amine2 but not diretly )or

the employment o) )amine%stri#en people and not there)ore treated as relie) $or#s2$ill be lassi)ied in the aounts as ordinary &ubli "or#s are lassi)ied2 e-ept thatany e-penditure in e-ess o) normal rates inurred in onse4uene o) employment )or relie) purposes o) uns#illed and unpro)itable labour $ill be trans)erred to the head <:F%A.+!amine Relie)<.

&ubli "or#s e-penditure $hih is underta#en diretly )or the relie) o) )amine and isontrolled and managed under the onditions appliable to )amine relie) $or#s $ill beharged to <:F%A.+ !amine Relie)< $hether the $or# is or is not one $hih $ould2 at



some time or other2 ha*e to be underta#en irrespeti*e o) )amine. I)2 ho$e*er2 the $or#on $hih the )amine labour is employed is a re*enue%produing $or# in respet o) $hiha apital aount is #ept $hether $ith0n or outside the Re*enue Aounts o) Go*ernment/2 the *alue o) the $or# done2 re#oned at ordinary rates2 $ill be harged tothe ordinary head o) aount2 and the e-ess only debited to <:F%A.+!amine Relie)<.


CC/:C$pit$ A""o&nt of I!!i8$tion# N$vi8$tion# E.%[email protected] $n- D!$in$8e >o!@s o&tsi-et4e Reven&e A""o&nt (2*

;6/:(onstrution o) Irrigation2 Na*igation2Emban#ment2 and Drainage "or#s. (=1*

A/:Irrigation "or#s. (2* &roduti*e $or#s

"or#s. (25*

Establishment. (26*


Suspense. (=7*



+edc!—Reeipt and Reo*eries on apitalaount. (20*

HH/:C$pit$ A""o&nt of Civi >o!@s $n- Mis"e$neo&s P&%i" I.p!ove.ents o&tsi-e t4eReven&e A""o&nt/

56/:Initial e-penditure on ne$ (apital at Delhi. "or#s. (31*

Establishment. (26*


Suspense. (=7*

'isellaneous. (harges in England. (=2*


+edc!—Reeipt and Reo*eries on apitalaount. (20*

62/:(apital Aount o) (i*il "or#s outside theRe*enue Aount. F:%A./

'ay be subdi*ided aording to loal re4uirements.

31,A/ The minor heads $hih are presribed under the head <:;+ (i*il "or#s< $ith thee-eption o) <Repairs< and <Grants%in%aid< should be opened under this head.E-penditure on aount o) restoration o) damages aused by e-tra%ordinaryasualties suh as )lood2 )ire2 et.2 $hih is permitted to be debited to this ma1or headshould be reorded under a separate minor head <E-tra%ordinary Replaements<.



(i*il Deposits

Other Aounts Ad*anes Repayable

Aounts $ith )oreign Go*ernments and IndianStates.

Aounts $ith the Go*ernment o) ,urma.

Departmental and similar Aounts

'uniipal !unds.

(antonment !unds.

Other !unds+&ort and 'arine !unds.

&ubli $or#s Deposits.

Sub*entions )rom (entral Road !unds. (0<*

(i*il Ad*anes+

Ad*anes o) the &ubli "or#s Department+Ta#a*i"or#s Ad*anes. (3<*

Aount (urrent $ith Indian States. (17*

As in olumn (2*/

(i*il Departmental ,alanes+&ubli "or#s (ash,alanes. (12*

O/:Lo$ns $n- $-v$n"es % t4e Cent!$ ove!n.ent/

Loans to Loal !unds et. Ad*anes to (ulti*ators. (1=*



Speial &ro*ident !unds instituted )or non%pensionable employees.

36/Ordinarily )or use only in the ases re)erred to in paragraphs 320 to 326/

3</!or Taa&# "or#s Ad*anes see (hapter ?VI/

17/!or use in respet o) transations $ith those States $hih aeded to &a#istan only $ith $hihthe Aountant%General has dealings. This head should not be operated upon $ithout speialauthority o) the Aountant General.

12/(ash balanes o) the &ubli "or#s Department )all under this head in the general aounts.

1=/ See paragraph 3=5 (%*/


REMITTANCE HEADS/

S/:Re.itt$n"es/

(ash remittanes and ad1ustments bet$eeno))iers rendering aounts to%the same

Aountant%General or (omptroller.

<&ubli "or#s Remittanes. (10*

I/:Remittanes into Treasuries. (13*

II/:&ubli "or#s (he4ues. (13*

III/ ,,,Other Remittanes. (11*

Trans)er bet$een &ubli "or#s O))iers. (1;*

Ad1usting Aount bet$een (entral and&ro*inial Go*ernments. (15*

Ad1usting Aount $ith Rail$ays. (15*

Aounts bet$een (i*il and (i*il. (16* There is one head )or (entral Re*enues2 one)or the Department o) D.G. Supply andDe*elopment2 and one )or eah o) the&ro*ines East ,engal2 &un1ab2 North "est!rontier &ro*ine2 and Sind/.

E-hange Aounts bet$een (i*il and &ostsand Telegraphs/ (16*

E-hange Aounts bet$een (i*il andDe)ene Ser*ies inluding Na*y/. (16*

A separate minor head )or aounts bet$eeneah (i*il Aountant General and eah'ilitary Aount O))ier inluding the(ontroller o) Na*al Aounts. (1<*

!or transations o) &ubli "or#s o))iers $ith Treasury and other o))iers o) the (i*ilDepartment Jinluding the !orest Department/ $ithin the same irle o) aount.Transations originating in other irles o) aounts are also passed on to &ubli "or#s



O))iers by the Aountant General through this head.

I) a &ubli "or#s o))ier deals $ith Treasuries in aount $ith another aount o))ier2 thetransations on aount o) remittane into treasuries and he4ues dra$n are lassi)iedas pertaining to the sub%head III+Other Remittanes+ (/ Items ad1ustable by &ubli"or#s O))iers.

Note.9Tr'#'ctio# o 'cco$t of reitt'ce# 'de to or c"e7$e# dr') o' tre'#$ry 're tre'ted '# tr'#%'tio# ori+i'ti+ 't t"e tre'#$ry.

This head is subdi*ided into ($* Items ad1ustable by (i*il and (%* Items ad1ustable by &ubli"or#s.

!or transations bet$een &ubli "or#s O))iers inluding (i*il o))iers ating as &ubli"or#s disbursers/ rendering aounts to the same Aountant General.

!or transations originating in a Di*ision on behal) o) a &ro*inial Go*ernment or aRail$ay2 as the ase may be.

The re4uisite ad1ustment against the balane o) the Go*ernment onerned or the

Rail$ay !und $ill be made by the Aountant%General through the (entral AountsSetion o) the State ,an#.

Note.9Pedi+ t"e co#tit$tio of t"e 4eder'% R'i%)'y A$t"ority, t"ee5re##io R'i%)'y 4$d i# iteded to rere#et ' ro for' 'cco$t 'd ot ' re'% f$d.

In the &ubli "or#s Di*isions the E-hange Aount head is operated )or suh transationsoriginating in the Di*ision as are ad1ustable in another (entral aount irle other than Rail$ays namely2 (entral (i*il/2 De)ene and &osts and Telegraphs.

This head is intended )or transations $ith the De)ene Ser*ies2 inluding the 'ilitaryEngineer Ser*ies/. In the ase o) transations $ith o))iers o) the 'ilitary Engineer Ser*ies2 the name2 o) the 'ilitary Engineer Ser*ies distrits should be spei)ied inaddition to that o) the De)ene Aounts o))ie onerned.

At present2 there are altogether 3; De)ene Aounts O))ies2 as detailed belo$>+

(2* (. '. A. Ra$alpindi. (=* (. '. A. Lahore2 (0* (. '. A arahi2 (3* (. '. A.Daa2 (1* (. '. A. ,ah$alpur2 (;* (. ' A. &ensions/ Lahore2 (5* !ield (ontroller o) 'ilitary

Aounts O. R./ Lahore2 (6* (ontroller o) !ield Aounts2 arahi2 (<* (ontroller o) Air !ore Acco%!s Lahore2 (27* (hie) Aounts O))ier &lebisite/ Ra$alpindi

Reeipts and e-penditure pertaining to 'ilitary Engineer Ser*ies or Royal Air !ore"or#s2 e-euted in the &ubli "or#s Department as a standing arrangement2 should be

brought to aount as a separate item in the Shedule o) (redits an De)ene Ser*ies%Sub% Aount O))ier2 '. E. S. or Sub%Aount O))ier2 R. &. A. !.< as the ase may be.



STATEMENT A

M$in C$ssifi"$tion of Expen-it&!e pe!t$inin8 to I!!i8$tion# N$vi8$tion# E.%[email protected] $n- D!$inn$8ep!oe"ts

All $or#s o) Irrigation2 Na*igation2 Emban#ment2 Drainage and "ater Storage are primarily

lassi)ied into the )ollo$ing t$o setions> +A/ Irrigation $or#s. This setion inludes "ater Storage "or#s also.

B/ Na*igation2 Emban#ment and Drainage "or#s. This setion inludes reeipts andharges relating to $ater$ays2 na*igable anals2 emban#ments and other agriulturaland drainage $or#s underta#en primarily not )or irrigation purposes but )or generalimpro*ement o) the ountry or )or general administrati*e purposes.

"or#s )or either o) the t$o lasses mentioned abo*e are lassi)ied )urther into>+

&roduti*e2 and

8nproduti*e.

To admit o) a ne$ $or# being lassi)ied as a &roduti*e &ubli "or#2 the )ollo$ingonditions must be satis)ied>+

There must be good reason to belie*e that the re*enue deri*ed )rom it $ill2 $ithin tenyears a)ter the probable date o) its ompletion2 repay the annual interest on theapital in*ested alulated at per ent2 but in preparing a pro1et )or santion nodedution is to be made )rom the total apital outlay on aount o) antiipatede-ess o) re*enue o*er simple interest.

Note.9C'it'% ie#ted ic%$de# (0 direct c"'r+e#, (< idirect c"'r+e#,'d (2t '%t 'rre'r# of #i%e itere#t, if 'y, i.e., /'%'ce of tot'% itere#t oer tot'% et ree$e.

It must be suseptible o) ha*ing lear (apital and Re*enue Aounts o) it #ept.

Its lassi)iation as a &roduti*e &ubli "or# must be authorised by ompetentauthority.

The rules )or determining (2* $hether a $or# $hih has been lassi)ied as produti*e shallontinue to be so lassi)ied2 and (=* $hether an unproduti*e $or# may berelassi)ied as produti*e2 are as )ollo$s2 the perentage rates re)erred to beingthose presribed )or the time being and being sub1et to alteration at the disretiono) the Go*ernor%General.

E*ery irrigation2 na*igation2 emban#ment or drainage $or# )or $hih apital aounts

are #ept should2 until ten years a)ter the date o) the losure o) its onstrutionestimate2 be lassi)ied as produti*e i) the net re*enue antiipated )rom it appearsli#ely to repay2 on the e-piry o) that period2 the annual interest harges on theapital in*ested inluding diret and indiret harges and arrears o) simpleinterest/2 .alulated at F per ent in the ase o) $or#s santioned be)ore the 2stAp!i 2<2<# at : per ent in the ase o) those santioned bet$een the 2st Ap!i2<2< and the 2st A&8&st 2<=22 and at per ent in the ase o) those santioneda)ter the last mentioned date. (on*ersely2 i) it is not e-peted to yield the rele*antreturn2 it should be lassi)ied as unproduti*e. I)2 moreo*er2 at any time during theperiod o) onstrution2 or $ithin ten years o) the date o) the losure o) its onstrutionestimate2 it beomes apparent that a $or#2 originally lassi)ied as produti*e $ill not



atually be remunerati*e aording to the riterion presribed abo*e2 it should betrans)erred )rom the produti*e to the unproduti*e lass@ and similarly i) it beomesob*ious2 during the same period2 that a $or# santioned as unproduti*e $illatually pro*e remunerati*e the trans)er o) the $or# )rom the unproduti*e to theproduti*e lass may be e))eted.

E*ery $or# lassi)ied in aordane $ith Rule I abo*e $ill retain its lassi)iationunhanged during the ele*enth2 t$el)th and thirteenth years a)ter the losure o) itsonstrution estimate.

I) any irrigation2 na*igation2 emban#ment or drainage $or# )or $hih a apital aountis #ept and $hih is %lassi)ied as produti*e )ails2 at any time a)ter the e-piry o) tenyears2 )rom the date o) the losure o) its onstrution estimate2 in three suessi*eyears to yield the rele*ant return presribed in Rule I abo*e2 it should betrans)erred to the unproduti*e lass. A $or# lassi)ied as unproduti*e $hihsueeds in yielding2 in three suessi*e years2 the rele*ant return presribed )or aproduti*e $or#2 may on the same priniple2 be trans)erred to the produti*e lass.

I) an e-isting irrigation2 na*igation29 emban#ment or drainage $or# be e-tended or impro*ed2 the riterion o) produti*ity presribed in Rules I to III abo*e shall beapplied to the $hole system2 inluding suh e-tention or impro*ement2 as i) thee-tension or impro*ement had been e-euted simultaneously $ith the original $or#.

As an e-eption to this rule2 i) any e-tension be2 o$ing either to its nature or magnitude2 suh as may reasonably be onsidered to be a separate pro1et and i) itbe suseptible o) haying lear apital and re*enue aounts #ept o) it2 as distint)rom those o) the pro1et as a $hole2 it should be treated as a separate pro1et andin that ase the onditions relating to original pro1ets and not those relating toe-tensions and impro*ements shall be appliable. In all suh ases separate apitaland re*enue aounts should be maintained )or the e-tension in order is enable the

produti*ity test to be periodially applied.The loal Administration may postpone the trans)er o) a $or# )rom one lass to the other

in ases in $hih it is satis)ied that its suess or )ailure is due to purely transitoryauses.

The )oregoing rules do not apply to the Nasirabad Setion o) the Lloyd ,arrage and (anals&ro1ets2 $hih is go*erned by the rules presribed )or the main pro1et.

The trans)er o) a $or# )rom the produti*e to the unproduti*e ategory2 or &#ce &ersa $illa))et the reording o) all )uture transations in onnetion $ith it. No ad1ustment $ill bemade in the general aounts in respet o) past transations2 but the neessary trans)ers$ill be e))eted by the Aountant%General in the Pro for$a Aounts o) the $or# in

4uestion.

The priniples to be obser*ed in deiding $hether an item o) e-penditure should be harged to(apital or to Re*enue are as )ollo$s>+

$* (apital bears all harges )or the )irst onstrution and e4uipment o) a pro1et2 as $ell asharges )or maintenane on setions not opened )or $or#ing and harges )or suhsubse4uent additions and impro*ements as may be santioned under rules byompetent authority. It may also bear harges on aount o) restoration o) damagesaused by e-traordinary asualties2 suh as )lood2 )ire2 et.2 and suh harges shouldbe reorded under a separate minor head <E-traordinary Replaements<.



%* Re*enue bears all harges )or maintenane and $or#ing e-penses2 $hih embrae alle-penditure )or the $or#ing and up#eep o) the pro1et2 as also )or suh rene$als andsubse4uent replaements2 and suh additions2 impro*ements or e-tensions as. it maybe onsidered desirable to harge to Re*enue instead o) inreasing the apital ost o) the underta#ing.

"* In the ase o) rene$als and replaements o) e-isting $or#s2 i) the ost reallyrepresents an inrease in the apital *alue o) the system and e-eeds the ost o) theoriginal $or# by Rs. 32;;;2 the ost o) the ne$ $or# should be di*ided bet$een (apital andRe*enue2 the portion debited to the latter aount being the ost o) the original $or#2$hih should be estimated i) the atual ost is not #no$n2 and the balane harged to(apital. In other ases2 the $hole ost o) the ne$ $or# should be harged to Re*enue.Thus2 a rene$al $hih does not represent a substantial impro*ement o) the original$or#2 but $hih is in all material essentials the same as the latter2 although it maye-eed the ost o) that $or# by more than Rs. 32;;;2 should not be harged to (apitalbut to the Re*enue aount.

-* "hen the onstrution estimate o) a pro1et )or $hih a separate (apital aount is #ept2is losed2 the e-penditure on $or#s o) additions2 e-tensions or impro*ements $ill beharged thus>+

Estimates e-eeding Rs. 32;;;2 )or (2* $or#s $hih are in themsel*es diretly remunerati*e2suh as ne$ distributaries2 mills or $or#s )or inreasing the anal disharge2 and (=*$or#s $hih are neessary )or the )ull de*elopment o) a pro1et2 but $hih are not inthemsel*es diretly remunerati*e2 shall be harged to the (apital aount.

Estimates amounting to Rs. 32;;; or under shall be harged to the Re*enue aount.

All estimates )or $or#s $hih are neither remunerati*e in themsel*es nor onsidered neessary)or the de*elopment o) the pro1et2 shall be harged to the Re*enue aount.

"here outlay is o) a nature $hih under these rules does not appertain to (apital2 it is not2under any irumstanes and $hate*er its magnitude2 to be harged to (apital.

"or#s e-penditure $hih2 under the )oregoing rule is hargeable to the (apital aount2 $ill belassi)ied under the minor head <"or#s< o) the ma1or head <3B< or <C<2 as the ase maybe.That $hih is hargeable to the Re*enue aount $ill )all under the minor head <E-tensionsand Impro*ements99 or <'aintenane and Repairs< o) the di*ision <"or#ing E-penses< o) thema1or head <UVII< aording as the e-penditure pertains to the ategory o) <Original "or#s<or <Repairs< &#de !ootnote 5/.

The e-penditure on produti*e $or#s is reorded in t$o setions2 separately )or apital and re*enueharges. !or unproduti*e $or#s also2 the arrangement is similar $here it is desirable and

possible to maintain aounts on a 4uasi%ommerial basis. "hen2 ho$e*er2 a $or# o) thislass is too small to ma#e it $orth $hile to maintain a separate aount o) it on suh a basis2all e-penditure on it is treated as a re*enue harge2 the $or# being lassi)ied as one )or $hih no apital aounts are #ept. In the ategory o) unproduti*e $or#s is also inluded<'isellaneous e-penditure2< $hih is e-penditure upon the preliminary sur*ey o) ne$ pro%

1ets and also )or the ost o) )amine sur*eys re4uired )or the preparation o) )amineprogrammes.



STATEMENT B

Det$ie- C$ssifi"$tion of >o!@s Expen-it&!e pe!t$inin8 to I!!i8$tion# N$vi8$tion# E.%[email protected]$n- D!$in$8e >o!@s

2* "or#s e-penditure o) Irrigation2 et.2 ma1or heads other than 32 )alls under one

or other o) the minor heads <"or#s2< <E-tensions and Impro*ements< and <'aintenaneand Repairs<. Eah o) these minor heads is di*ided into (2*# 7ead "or#s2 (=* 'ain(anal and ,ranhes2 (0* Distributaries2 (3* Drainage and &roteti*e "or#s2 (1* "ater%ourses )or <"or#s< only/2 (;* Speial Tools and &lant )or <"or#s< only/ and (5*Losses on Sto#. 8nder the minor head <'aintenane and Repairs< an eighth head<(ompensation2< may be opened. The detailed heads subordinate to these heads areenumerated in Statement (.

=* All $or#s e-penditure relating to 'ain (anal and ,ranhes may be di*ided into (2*'ain line o) a anal2 and (=* eah o) its branhes separately> that relating to distributariesmay also be grouped )or the distributaries belonging to the main line o) the anal andto eah o) its branhes separately.

0* In onnetion $ith these subdi*isions2 the )ollo$ing points should reei*espeial attention> % (' "hen land is ta#en up )or t$o or more o) these subdi*isions at9he same time2 its ost2 must be di*ided into the best $ay pratiable2 (/ I% the aseo) Storage &ro1ets all $or#s onneted $ith supply hannels to )eed the headreser*oir ome under 7ead "or#s2 ("* "ater%po$er installations at the head $or#s o) a anal2 head lo#s and head%regulators o) main and branh anals2 )all under <'ain(anal and ,ranhes<2 (d "hen a anal or a distribution hannel there)rom2 and adrainage in onnetion $ith it2 are planned simultaneously and the t$o $or#sinterset2 the ost o) the rossing should be harged to <Drainage and &roteti*e"or#s< and (e ,uildings re4uired )or the general purposes o) a anal system suh as

$or#shops2 head4uarters station2 et22 are hargeable to <'ain (anal and ,ranhes.<3* !or rules relating to "ater%ourses2 Speial Tools and &lant and Losses on

sto#2 See Appendi- F2 and paragraph BB and 36: respeti*ely. The head <"ater%ourses< is not neessary in the ase o) the minor heads <E-tensions andImpro*ements< and <'aintenane and Repairs<. The head <Losses on Sto#< isintended )or all general losses on sto# $hih annot be attributed to any $or# theaounts o) $hih are open.



STATEMENT C

En&.e!$tin8 t4e -et$ie- 4e$-s !efe!!e- to in p$!$8!$p4 2 of St$te.ent $n- -et$iin8 t4e )o!@s $n-

se!vi"es t4e "4$!8es )4e!eon $!e "$ssifie- t4e!e &n-e!

3eer'% Re'r*#.9The detailed heads in the list may be *aried2 under the orders o) the

loal Administration2 to suit the irumstanes o) eah .pro1et.(ombined $or#s )alling under t$o or more heads2 e./. ombined bridges and )alls2 or ombined )alls

and regulators should be lassi)ied aording .as $hih aspet o) the $or# predominates.

A/ ,,,P!ei.in$! Expenses

Sur*eys and preliminary in*estigations. This head does not appear ?under <E-tensions andImpro*ement9s< nor under <'aintenane and Repairs<.

B/:L$n-/

(ompensation )or ta#ing permanent or temporary possession o) land re4uired )or the purposeso) the $or#.

The term <(ompensation< inludes the )ollo$ing besides the payment )or the land itsel) >+(2* payments )or buildings2 trees2 rops et.2 and (=* ost o) speial land a4uisition establishment$hen it is hargeable to the &ubli "or#s Department2 &#de paragraph F63. Sales proeeds o) $ood2 building materials2 et.2 obtained on learing land ta#en up should be ta#en in redutiono) the harge i) realised be)ore the aounts o) the estimate )or the a4uisition o) the land ha*ebeen losed2 &#de paragraph 6 o) Statement E. I) any buildings a4uired $ith the land are useda residenes or other$ise let they should be brought on the Register o) Rents2 !orm FB2 andrents realised should be treated as ordinary rent reeipts.

C/ ,,,,>o!@s

All onstrution $or#s2 $hether o) earth$or# or o) masonry2 et.2 e-luding $or# )alling under the

heads I.+Na*igation and .+,uildings in all ases and under L.+Earth$or# $here this is maintainedas a separate detailed head. Ordinarily2 the grouped head (.+"or#s ta#es the plae o) suh o) theheads2 D2 E2 !2 ! l/2 G2 72 ^2 and L2 as are not separately pro*ided )or.

D/ ,,, Re8&$to!s/

"or#s other than esapes and esape heads/ )or the regulation o) supply

E/ ,,,F$Is

!alls and rapids other than those re4uired to maintain the depth o) $ater )or na*igationpurposes.

F/:Rive!s $n- Hi To!!ent >o!@s

A4ueduts2 superpassages2 ul*erts2 syphons2 inlets2 outlets2 and ross drainage $or#sgenerally2 $hen suh $or#s are in onnetion $ith ri*er and hill torrents.

F (*/:Ot4e! C!oss D!$in$8e >o!@s

(ross drinage $or#s o) the lasses re)erred to under the head <!. + Ri*er and 7illTorrent "or#s< $hen suh $or#s are in onnetion $ith drainage other than that )rom ri*er andhill torrent.

/ ,,, B!i-8es/

,ridges2 both road and rail$ay2 )or rossing the anal2 inluding subsidiary $or#s2 e.+., approah



roads2 )ening gates2 /"a!s steps et.

H/ ,,, Es"$pes.

'asonry and earth$or# onneted $ith esapes inluding esape heads/.

I/:N$vi8$tion/

Lo#s at head $or#s and on the anal@ separate na*igation hannels and $eirsdesigned )or maintaining the%re4uisite depth o) $ater )or na*igation purposes.

/:Mis/

"ater po$er plant i) a permanent )i-ture/ and buildings in onnetion $ith suh plant2also sluies and hannels onduting $ater to and )rom the same.

K/ B&i-in8s/

&ermanent and temporary buildings inluding sta)) 4uarters2 o))ies2 $or#shops2stations2 et.2 but e-luding buildings )or $ater po$er/ and station drainages2 roads2 gardens2enlosure $alls2 onser*any $or#s2 et.2 pertaining to buildings indi*idually or olleti*ely. In thease o) maintenane and repairs this head inludes also ta-es payable by Go*ernment and rentso) buildings hired by Go*ernment.

L/:E$!t4)o!@

E-a*ation and emban#ments )or the hannel2 and its side roads and ser*ie roads2proteti*e $or#s )or the bed and sides@ trimming tur)ing or re*etting slopes@ retaining $alls )or emban#ments.

L (*/:Bo&n-$! $n- Se!vi"e Ro$-s/

This head may be opened to reord the e-penditure on side roads and ser*ie roads

separately i) it is not proposed to lassi)y it under <L2 + Earth$or#<.

M/:P$nt$tions

All regular plantations2 inluding the ost o) learing land2 transating soil and plantingtrees. Gardening harges in onnetion $ith buildings do not )all under this head.

N/:T$n@s $n- Rese!voi!s

Earth$or#s masonry2 et.2 on tan#s and reser*oirs ( e.+., tail tan#s/ in onnetion $ithanals other than tan#s hargeable to <7ead "or#s< in the ase o) storage pro1ets.

O/:Mis"e$neo&s

"or#s and ser*ies not )alling under any other detailed head. Inludes (2* e-periments@(=* $or#s in onnetion $ith irrigation outlets not debit%able to the head <"ater%ourses<@ (0*distane mar#s@ (3* boundary pillars. Also minor $or#s (onstruted in the ban#s o) anals or distributaries )or the diret deli*ery o) $ater. Inludes also in the ase o) original $or#s and o) e-tensions and impro*ements2 harges )or ompensation not debitable to any other detailedhead.

P/:M$inten$n"e

All repairs $or# prior to the opening o) the re*enue aount )or the pro1et on the setiononerned. This head appears only under 99"or#s<.



STATEMENT D

S4o)in8 t4e -et$ie- "$ssifi"$tion of t4e .ino! %e$- Est$%is4.ent/

This minor head is di*ided as )ollo$s>+

N$.e of S&%,-ivision/ Re.$!@s/

I/ Diretion Inludes (hie) and Superintending Engineers2 (onsulting Arhitet andother Speial O))iers.

II/ E-euti*e Establishment harges o) $or#shops )or $hih apital aounts are #eptshould be #ept distint )rom other harges2 and reo*eries on aount o) $or# done in suh $or#shops )or outside bodies and other departmentso) the (entral Go*ernment should be ta#en in redution o) the harges.

III/ Establishment o) a misellaneous harater not o*ered by sub%di*isions

I or II abo*e.

IV/ Establishmentharges reditable toother Go*ernments2Departments2 et.

In the ase o) Irrigation heads it inludes medial establishment2 estab%lishment employed on large sur*eys )or ne$ irrigation2 et.2 pro1ets2 es%tablishment employed entirely on the re*enue management o) irrigation2et.2 pro1ets2 and on assessments2 et.2 o) re*enue2 plantation and $ater regulation establishment2 et.2 and harges detailed by the (i*il Depart%ment )or olletion2 et.2 o) re*enue.

V/ Dedut+Reo*eries Debits to the ma1or head on aount o) establishment harges in asesin $hih suh harges are not ad1ustable in the aount o) any partiular $or# under paragraph 5;3.

!or redits o) all #inds on aount o) i/ perentage or ii/ lump sum re%o*eries )or $or# done or other ser*ies rendered but e-luding re%o*eries )or $or# done in $or#shops $hen ) suh redits are ad1ustableas redution o) e-penditure in aordane $ith the rules in Statement E.

VI/ &ensionary harges This sub%di*ision relates only to the ma1or heads <UVII<2 <3C<2 <3B< and<C<.

=* The sub%di*isions I to IV ha*e2 belo$ them2 the )ollo$ing heads2 $ith suh detailed headsas may be presribed loally>+

$* &ay o) O))iers.

%* &ay o) Establishments.

"* Other harges2 sub%di*ided into+

7ouse rent and other allo$anes.

(ost o) passages.



Tra*elling allo$anes.

(ontingenies.

-* +edc! +Reo*eries. !or use only under sub%di*ision II "or#shop setion/.

An additional head2 <,onus2< may be opened2 $here neessary2 )or bonus paid to non%

pensionable subsribers to pro*ident )unds. 2The 7eads (b) and / inlude also the harges on aount o) Di*isional Aountants

posted by the Aountant General.

Note.9T"e +eer'% rici%e# re+$%'ti+ t"e c%'##ific'tio 'd icidece of P'y, A%%o)'ce#, Le'e #'%'rie#, etc., of 3oeret #er't# 're cot'ied i Artic%e# 20, 2<, 'd Aedi5 : of t"e Acco$t Code, !o%$e 0.



STATEMENT E

T!e$t.ent of !e"ove!ies of Expen-it&!e in t4e A""o&nts of t4e P&%i" >o!@s

Dep$!t.ent

The general diretion )or regulating the e-hibition o) reo*eries o) e-penditure in Go*ernmentaounts are gi*en in (hapter : o) the Aount (ode2 Volume I. The )ollo$ingparagraphs indiate their appliation to &ubli "or#s transations.

The general rule is that2 sub1et to the pro*isions o) artile : o) the Aount (ode2 Volume. I2 allreo*eries o) e-penditure appearing in the aounts o) &ubli "or#s o))ies should betreated as re*enue reeipts and not as $#%s e-penditure.

Reo*eries in respet o) o*erpayments made during the urrent year2 ho$e*er2 shouldordinarily be ad1usted by dedution )rom the urrent year9s harge under the detailed headpre*iously o*erharged.

As an e-eption to the general rule in paragraph 5 abo*e2 reo*eries under sto# and other

suspense aounts should be treated as redution o) gross e-penditure. Thereo*eries o) e-penditure upon $or#s in progress omprising2 #%!er a#a sale proeedso) surplus materials and plant a4uired speially )or any $or# or o) materials reei*ed)rom dismantled strutures2 may li#e$ise be treated as redution o) e-penditure2irrespeti*e o) $hether the estimates )or the $or#s ma#e allo$ane )or suh reo*eries. or not. See also paragraph :;6.

Sub1et to the pro*isions o) Rule :2 reo*eries on aount o) establishment and tools and plantharges should be treated as )ollo$s>+

Recoerie# of e#t'/%i#"et c"'r+e# 't ercet'+e r'te#.--- T"ese reo*eries2 in so )ar as they are e))eted )rom outside bodies and )rom other departments o) the (entralGo*ernment2 should be ad1usted by dedution )rom e-penditure under the minor head<establishment<. Reo*eries on aount o) $or#s arried out on behal) o) other Go*ernments2 ho$e*er2 should be treated as re*enue reeipts.

Recoerie# of too%# 'd %'t c"'r+e# 't ercet'+e r'te#.9Reo*eries )rom other 'inistriesand Di*isions o) the (entral Go*ernment should be ad1usted as redution o) e-penditureunder the minor head <Tools and plant<. All other reo*eries should be treated asre*enue reeipts under the ma1or head onerned.

Recoerie# o 'cco$t of c"'r+e# for %e'e 'd e#io#.9"hen the reo*eries onaount o) establishment harges inlude2 as a distint and separate )ator2 anelement o) the harges )or lea*e and pensions2 the portions o) the reo*eries representinglea*e should be treated as re*enue reeipts under the &ubli "or#s 'a1or head onerned.

Reo*eries on aount o) pensionary ontributions should in the ase o) (i*il "or#s beredited to <ULIV%Reeipt in aid o) Superannuation<2 $hile suh reo*eries In the ase o) the Irrigation Department should be redited to the Irrigation 'a1or heads onerned2 asreeipts or reo*eries o) e-penditure aording as they relate to Re*enue or (apital'a1or heads. In ases2 ho$e*er2 in $hih the rates )or lea*e and pension ontributionare ombined2 the reo*eries in the ase o) (i*il "or#s should be ta#en to <ULIV+Reeipts in aid o) Superannuation<2 $hile suh reo*eries in the Irrigation Departmentshould be redited to the Irrigation 'a1or heads onerned as re*enue reeipts.

Not$ithstanding anything ontained in these rules2 reeipts and reo*eries on (apital aountin so )ar as they represent reo*eries o)< e-penditure pre*iously debited to a apital



ma1or head2 should be ta#en in redution o) e-penditure under the ma1or headonerned. !or on*eniene o) aounting they should be treated as re*enue reeipts inthe )irst instane and boo#ed as <Reeipts and Reo*eries on (apital Aount<. At theend o) the month they should be deduted )rom the aount o) the di*ision or sub%di*ision o) the ma1or head onerned in a lump sum.

The reo*eries o) the e-penditure $hih are )inally reditable as@ .re*enue reeipts should bereorded under the minor head <Reo*eries o) e-penditure< o) the ma1or head UVII2 UVIII2or UUUIU2 as the ase may be@ $hile those $hih are ad1ustable in redution o) e-penditureunder the apital ma1or head should appear under the minor head <Reeipts andReo*eries on (apital aount< o) the apital ma1or head onerned.

Note.9Receit# o& 'cco$&t of #'%e roceed# of %'&d, /$i%di&+#, #eci'% too%# '&d %'&t or ot"er '##et# $rc"'#ed or co&#tr$cted 't t"e co#t of ' #eci'% roect 'y 't t"e di#cretio& of 3oer&e&t /e t'*e& i& red$ctio& of e5e&dit$re $&der t"e'rori'te #$/-"e'd# #$/ordi&'te to t"e c'it'% 'or "e'd co&cer&ed.

Recoerie# o 'cco$t of co#t of '$dit 'd 'cco$t#.9T"ese reo*eries $hen they are made in

onnetion $ith $or#s done )or Rail$ays2 De)ene Ser*ies and &osts and Telegraphs should betreated as redution o) e-penditure under <5.+Audit<. In the ase o) $or# done )or non%Go*ern%ment bodies o) indi*iduals2 suh reo*eries should be ad1usted as reeipts under the minor head<!ees )or Go*ernment Audit< subordinate to the ma1or head <ULVI+'isellaneous<.

Note.9If $&der t"e Note /e%o) R$%e (- of Ae&di5 , t"e erce&t'+e c"'r+e# for )or* do&e i& )or*#"o# of ' 7$'#i-coerci'% c"'r'cter for ot"er dii#io&# '&d de'rte&t,/ot" $&der t"e Ce&tr'% 3oer&e&t '&d ot"er 3oer&e&t#, i&c%$de recoerie# i& re#ect of '$dit '&d 'cco$&t# c"'r+e#, #$c" recoerie# #"o$%d &ot /e credited to :<?9A$dit: or :GL!I9Mi#ce%%'&eo$#94ee# for 3oer&e&t A$dit: e5cet i& t"e c'#e of )or*# coered "y t"i# r$%e.



APPENDI? 3

(See,p$!$8!$p4 3=6*

A""o&nt R&es !e$tin8 to >$te!,"o&!ses/

As a general rule2 $ater%ourses o) irrigation2 et.2 pro1ets are not onstruted by Go*ernmentas integral parts o) the pro1ets2 the liability o) Go*ernment being on)ined to thepro*ision o) the main anal and o) suh branhes and ma1or and minor distributariesas may be deided upon by ompetent authority )rom time to time. Aordinglypersons desiring to use the $ater o) a anal are re4uired either to ma#e their o$narrangements )or the onstrution o) the neessary $ater%ourses or to bear theharges that may be inurred by the Department in onstruting them on their behal).This liability o) the ulti*ators2 or other persons%bene)iting by anal irrigation e-tends alsoto $or#s o) impro*ements and repair to $ater%ourses and to onstrution and repair o) bridges2 ul*erts or other $or#s that may be re4uired )or the passage o) the $ater o) suh $ater%ourses aross any publi road2 drainage2 hannel2 et. In the generalinterests o) the ulti*ators2 espeially $hen a anal pro1et2 or an integral part o) it2 islaunhed in a ne$ loality and it is desired to a))ord speial )ailities to the ulti*ators2$ith a *ie$ to the more rapid de*elopment o) irrigation2 it may sometimes be deidedby Go*ernment to lay out and onstrut2 at the ost o) Go*ernment in the )irstinstane2 the entire system o) the main $ater%ourses re4uired )or a pro1et or asubstantial setion o) it2 at the outset. "hen this ourse is adopted2 a sheme issimultaneously de*ised )or e))eting reo*ery2 in a number o) years2 o) the additionalburden thus thro$n on Go*ernment )inanes. As no separate aount an be #eptsatis)atorily o) the liabilities o) eah indi*idual person bene)ited2 usually the reo*eryta#es the )orm o) a general enhanement o) the $ater rates or the imposition o) a speialareage@ rate. The amount $hih it is usually sought2 under suh a sheme2 toreo*er in the aggregate2 is the initial apital ost o) the $or#s inluding> suh ost o)

maintenane during onstrution as may be harged to the apital aount/ 's theusual perentage harges re)erred to in Appendi- :2 's the interest alulated at arate )i-ed by Go*ernment. In some ases2 $here an entire system o) $ater%ourses isonstruted by Go*ernment2 and it may2 in the partiular irumstanes o) the trat2 bedeided by Go*ernment2 that the $hole or a portion o) the ost o) onstrution beharged )inally to the aount o) the pro1et onerned2 or the harge on aount o) interest $ai*ed.

"or#s outlay on $ater%ourses2 $hih may be inurred by &ubli%"or#s o))iers2 $ill thus )allunder the )ollo$ing distint ategories >+

I/:Reo*erable )rom indi*idual ulti*ators onerned in lump sums e4ui*alent to the harges

inurred on behal) o) eah.

II/:Reo*erable by a general le*y2 $hether )or a spei)ied or inde)inite period+

$* $hen the atual reo*eries are re4uired to be set o)) against the outlay2

%* $hen the atual reo*eries are not to be set o)) against the outlay.

III/ : ,orne )inally by Go*ernment.

"or#s o) the )irst lass ate styled <Ta#a*i "or#s< and the aount rules relating tothem are gi*en in (hapter UVI. This Appendi- deals only $ith $or#s o) the other t$o lasses.

In respet o) santions to estimates2 et.2 all $or#s in onnetion $ith $ater%ourses are



treated li#e other $or#s o) the irrigation2 et.2 pro1et onerned2 the e-penditure beingboo#ed )inally under the appropriate detailed head subordinate to the head "ater%ourses.M A)ter a $or# has been onstruted2 the ost o) maintenane and repairs is2in all ases2 borne by the ulti*ators onerned.

Reo*eries atually made under lause II o) paragraph 5 should be sho$n in the aounts > +

as reeipts on the apital aount o) the pro1et2 i) the le*y ta#es the )orm o) a ^ump%sumreo*ery o) ost in one or more years2 or

as re*enue reeipts o) the pro1et2 i) the le*y ta#es the )orm o) an enhanement o) re*enue2 the e-at lassi)iation being determined by the )orm in $hih the reo*eriesare made.

Note. 9 Recoery of o$t%'y o& )'ter co$r#e# )"ere #$c" recoerie# "'e to /e#et off '+'i&#t t"e o$t%'y 'y, 't t"e di#cretio& of 3oer&e&t, /e t'*e& i&red$ctio& of e5e&dit$re $&der t"e #$/-"e'd, :W'ter co$r#e#:.

In ases )alling under lause II (a) o) paragraph 5 the Aountant General2 $ith a *ie$ to

$ath the progress o) the reo*eries2 may be re4uired to maintain a suitable 'rofor$a aount $ithout disturbing the boo#ed aounts o) reeipts and e-penditure2the )orm o) the aount being determined in onsultation $ith the loal Administration. It$ill ordinarily be )ound su))iient to #eep an aount merely in respet o) the $or#soutlay2 the annual reo*eries being distributed rateably2 as bet$een $or#s2 interest2 et.2on a )i-ed basis determined one )or all.



APPENDI?

R&es fo! t4e -ist!i%&tion of Est$%is4.ent $n- Toos $n- P$nt "4$!8es

(harges on aount o) general ser*ies li#e Establishment and ordinary Tools and &lantH o) adi*ision or o))ie should be lassi)ied in the aounts under the appropriate sub%head

under the minor heads <Establishment< and <Tools and &lant2< as the ase may be2 o) the ma1or head <SO%(i*il "or#s< and2 sa*e as hereina)ter pro*ided2 no attemptshould ordinarily be made to inlude in the ost o) an indi*idual $or# or head o) aount/ any portion o) e-penditure on aount o) those ser*ies. See also paragraph5;3.

Note. 9 4or t"e c%'##ific'tio of t"e c"'r+e# for too%# 'd %'t of ' #eci'%,#ee 'r'+r'"

As an e-eption to the )oregoing rule2 the under mentioned speial establishments shouldbe harged as indiated belo$ >+

Temporary establishment employed upon the atual e-eution2 as distint )rom the

general super*ision2 o) a spei)i $or# or o) sub%$or#s o) a spei)i pro1et or uponthe subordinate9 super*ision o) departmental labour2 stores and mahinery inonnetion $ith suh a $or# or sub%$or#s> to the aount o) that $or# or sub%$or#s.See paragraph 3; o) the &a#istan &. ". D. (ode.

&urely re*enue establishment illadars Amins2 et./ employed entirely on themanagement o) Irrigation2 et.2 $or#s2 and o% the assessment2 et.2 o) onnetedre*enue> to the sub%di*ision <"or#ing E-penses< o) the ma1or head <UVII+Irrigation2et.2 $or#s )or $hih (apital Aounts are #ept< or to the ma1or head <3C+Other Re*enue E-penditure )inane )rom Ordinary Re*enues<2 as the ase may be.

Establishment employed on )amine relie) $or#s to the head <:F%A.+!amine Relie)<.

Establishment employed in $or#shops o) a *as# co$$erc#a harater@ to the aount o) the $or#shop onerned.

The ost o) speial tools and plant2 #.e. tools22 plant2 mahinery2 et.2 obtained to meet thespeial re4uirements o) a partiular $or#er pro1et and o) a nature not usually to be)ound in the general stores o) the Administration2 should be treated as. a diretharge to the $or# or pro1et. Similarly tools2 plant and mahinery re4uired )or a$or#shop o) a 4uasi%ommerial harater should be harged diret to its aounts.

Note .0.9I c'#e# of do$/t t"e C"ief E+ieer, or ot"er coetet e5ec$tie '$t"ority, )i%% decide )"et"er 'y ite of too%# 'd %'t #"o$%d /e c%'##ified '# ordi'ry or #eci'%.

Note <.9T"e co#t of Too%# 'd P%'t re7$ired for $#e o 4'ie Re%ief #"o$%d /e tre'ted '# :#eci'%: 'd c%'##ified i 'ccord'ce )it" r$%e 2'/oe.

"hen in a &ubli "or#s Di*ision $or#s are e-euted2 the ost o) $hih is met )romsoures other than grants )or <:;+(i*il "or#s.+ (entral<2 reo*ery o) the ost o) establishment and tools and plant should be e))eted in all ases on a perentagebasis unless there are speial orders o) the Go*ernment to the ontrary. Theperentages should be le*ied separately )or establishment and tools and plant.



!or $or#s e-euted by the &a#istan &. ". D.2 the perentage rates2 )or establishment areintended to orrespond as )ar as possible to the@ a*erage perentage borne by the&ubli "or#s Department normal establishment to the normal $or#s programme$hih )ully oupy suh establishment. The rates )i-ed $ith e))et )rom 3B66%6F are>+

Establishment 23 per ent

Tools and plantW 2 per ent

!or other $or#s loal Administrations are authorised to )i- the perentage rates inonsultation $ith the Aountant General2 on ondition that the perentages so %)i-edare not less than the atual a*erage2 ost per Rs2 3;; o) outlay on $or#s in theadministration onerned during the pre*ious )i*e years.

Note 0.9W"e #oe o%y of t"e oer'tio# ece##'ry to t"e co%etioof ' o-3oeret roect 're $dert'*e 't oe tie, differet

ercet'+e# 'y, if de#ired, /e 'doted for e'c" oer'tio8 roided t"'t,if #$/#e7$et%y t"e re'ii+ oer'tio# 're $dert'*e, t"e '++re+'terecoery i# e7$'% to t"e f$%% c"'r+e %ei'/%e $der t"i# r$%e.

Note <.9Sii%'r%y, differet r'te# of c"'r+e 'y, if de#ired, /e re#cri/ed for %'r+e 'd #'%% )or*#, or for #c'ttered 'd cocetr'ted )or*#,re#ectie%y, t"e#e r'te# /ei+ #o fi5ed '# to +ie 'ro5i'te%y t"e#'e '++re+'te ret$r to 3oeret '# if ' $ifor r'te, '# deteried $der t"i# r$%e, )i%% +ie.

The perentage )i-ed as abo*e should be e-amined and read1usted2 i) neessary2 atsuitable inter*als2 a)ter onsultation $ith the Aountant General.

In alulating departmental harges in respet o) $or#s e-euted on behal) o) (entral(ommerial onerns inluding the De)ene Department/2 other Go*ernments and

non%Go*ernment bodies or indi*iduals2 c per ent or 3 per ent2 aording as the$or#s are e-euted by the &a#istan &. ". D. or other$ise2 should be added onaount o) pensionary ontributions.

An additional harge o) 3 per ent should be reo*ered in respet o) $or#s done )or Rail$ays2 De)ene Ser*ies2 &osts and Telegraphs Department2 and non%Go*ernment bodies or indi*iduals2 to o*er the ost o) audit and aountsestablishment.

Note9No #"'re of +eer'% c"'r+e# o 'cco$t of e#t'/%i#"et 'd too%# 'd %'t #"o$%d /e ic%$ded i t"e 'ct$'% co#t of )or*#c"'r+e'/%e '+'i#t t"e Ro'd Dee%oet 4$d.

The presribed perentages may be remitted by the loal Administration in the ase o) non%Go*ernment $or#s osting less than Rs. 32;;;. Remission o) harges is notpermissible in other ases@ as suh aid as it may be desired to gi*e to a loal bodyin the onstrution o) a $or# in $hih Go*ernment is interested2 should ta#e the)orm o) a ash grant%in%aid.

Note. ---I t"e c'#e of )or*# co#ti+ R#. 0,>>> 'd oer, t"e %oc'% Adii#tr'tio# 're '$t"ori#ed to #'ctio ' c'#" cotri/$tio i f'o$r of ' %oc'% /ody $ to t"e 'ct$'% 'o$t of e#t'/%i#"et 'd too%# 'd

%'t c"'r+e# %ei'/%e $der r$%e (#ee 'r'+r'" 0>?. T"i# o)er c'ot /e e5erci#ed i re#ect of )or*# e5ec$ted o /e"'%f of ' ri'te idiid$'%.



!or $or#s done in $or#shops $hih are o) a 4uasi%ommerial harater2 perentageharges should be le*ied in all ases2 #.e. e*en $hen $or# is done )or &. ". Di*isionso) the same Administration. The rates may be )i-ed by the loal Administration inonsultation $ith the Aountant General2 see paragraph 6CF o) this (ode.

Note.9T"e ercet'+e c"'r+e# referred to i t"i# r$%e 'y /e #o re+$%'ted

'# to ic%$de 0 er cet, for '$dit 'd 'cco$t# ee i t"e c'#e of o/#e5ec$ted for ot"er dii#io# 'd de'rtet# /ot" $der t"e Cetr'% 3oeret 'd ot"er 3oeret#.

The perentages re)erred to in rule F are le*iable on the atual outlay boo#ed in theaounts2 i.e., on the net outlay $here there are any re)unds or $rites%ba#. Noitem o) e-penditure should be e-luded )rom the le*y on the plea that it in*ol*eslittle or no departmental super*ision2 et.2 but the presribed perentage harges )or tools and plant should not be le*ied not in the ase o) non%Go*ernment $or#s on$hih tools and plant o) the department are not used.

Note.9Uder t"i# r$%e ee t"e co#t of 'd 'c7$ired t"ro$+" t"e Di#trict 'd

Ree$e-'$t"oritie# i# ot e5et )"e it i# 'd$#ted i t"e dii#io'% 'cco$t# ' 'rt of t"e co#t of ' o-+oeret )or*= /$t if it i# ot ic%$ded i t"e e#ti'te for t"e )or* 'd i# ot '##ed t"ro$+" t"e P$/%ic Wor*# 'cco$t#, o ercet'+e c"'r+e i# %ei'/%e o 'cco$t of itX

Reo*eries made in aordane $ith the preeding rules should be lassi)ied as indiatedin statement E o) Appendi- 52 the ad1ustment being made in the aounts o) theDi*isional O))ier $hene*er the ost o) $or# done is ad1usted by harge to thedeposit2 remittane or other%aount onerned.

In the ase o) $or#shops o) a ;ms0%ommerial harater2 or any other $or#2 )or $hihspeial establishment is entertained2 an addition o) suh perentage2 limited to :

per ent o) the ost o) this establishment2 as may be )i-ed by the loal Administration on a onsideration o) the speial )eatures o) eah ase2 may bemade to o*er super*ision harges2 thereon.

The )oregoing rules do not apply to Irrigation $or#s in ,aluhistan2 $hih are go*erned bysuh rules as are presribed by the loal Administration in onsultation $ith the

Aountant General.

!or allotment o) )unds2 it is not neessary to inlude in the%estimates )or indi*idual $or#s2any pro*ision on aount o) establishment and tools and plant harges2 unlessperentage harges le*ied by other Go*ernments or departments are2 under therules2 inluded in the ost o) the $or#. See also paragraph 5;3 o) this (ode. !or administrati*e purposes suh pro*ision is made in the pro1et estimates o) $or#s o) $hih it is desirable to )oreast the ultimate )inanial results.

The ost o) speial tools and plant suh as ranes2 et./2 debited to a single head in theaounts2 may be distributed o*er the se*eral sub%heads o) $or#s in aordane$ith suh methods as the loal Administration may determine in onsultation $iththe Aountant General. Similarly2 i) the ost or depreiated *alue o) any speialtools and plant obtained )or2 or used on2 a pro1et is re4uired to be distributed o*er di))erent units o) the pro1et2 the )orms o) subsidiary aount to be #ept to )ailitatethat distribution $ill be settled by the loal Administration a)ter onsultation $ith the

Aountant General.



APPENDI? ;

(See p$!$8!$p4 03/*

R&es !e$tin8 to t4e B&-8et Esti.$tes of Cent!$ P&%i" >o!@s

Int!o-&"to!

N/ B/:The )orms mentioned belo$ are those spei)ied in these rules.

The general proedure )or the preparation o) the budget estimates o) reeipts ande-penditure o) Go*ernment is laid do$n in the General !inanial Rules. The )ollo$ingproedure is presribed )or the preparation o) suh o) the estimates as relate to (entral&ubli "or#s.

!or the purpose o) these rules2 the term <budget authority< means the (hie) Engineer2&a#istan &ubli "or#s Department2 or any other%authority responsible )or thepreparation and submission to the (entral Go*ernment o) the budget estimates o) reeipts and e-penditure relating to (entral &ubli "or#s. It also inludes2 in relation to

$or#s entrusted to the 'ilitary Engineer Ser*ies or to a &ro*inial Go*ernment2 theEngineer%in%(hie)2 General 7ead4uarters or the &ro*inial Go*ernment2 onerned.

Reven&e

The estimates o) re*enue should be prepared and submitted by eah budget authority to the Aounts O))ier onerned by the middle o) Deember o) eah year. The latter $ill2a)ter satis)ying himsel) as to their propriety2 inorporate the )igures in his budget notes2$hih are submitted to the 'inistry o) !inane on suh date as may be )i-ed by that'inistry usually mid%^anuary/.

Expen-it&!e

Sc"ed$%e# of De'd#.9To enable the (entral Go*ernment to 1udge the relati*e urgeny

o) the demands made2 against the amounts li#ely to be a*ailable )or e-penditure on these*eral &ubli "or#s heads o) aount during the ensuing year2 Shedules o) Demands should be prepared in !orms Nos. 3 to 62 and submitted2 by eah budgetauthority2 so as to reah the 'inistry o) 7ealth and "or#s %o! a!er !"a% !"e <7!" Oc!ober of eac" 1ear. Rele*ant e-trats )rom !orm No. 3 relating to ne$ ma1or $or#shargeable to the ma1or head <:;+(i*il "or#s< should be submitted simultaneously to theadministrati*e departments onerned2 to permit the latter to underta#e an e-amination o) the proposals in their *arious aspets22 be)ore the apportionment o) the )unds a*ailable )or suh $or#s.

Note.9A# t"e %'te receit of t"e Sc"ed$%e# ret'rd# t"e /$d+et ro+r'e,

'd c'$#e# co#ider'/%e icoeiece, eery ede'o$r #"o$%d /e 'de toe#$re t"eir tie%y #$/i##io.

The Shedules should sho$ distintly the re4uirements )or %ew e-penditure2 and beaompanied by )ull details and e-planations supporting it. Any *ariation )rom the urrentyear9s budget2 under other items o) e-penditure2 should similarly be e-plained. Inthe ase o) a ne$ item pertaining to <Grants%in%aid2< details should be )urnishedindiating the preise onditions and purposes )or $hih it is proposed to ma#e thegrant.

Note. 9E5edit$re o t"e rei'% of ' o#t or o#t# reio$#%y "e%d i'/ey'ce #"o$%d /e tre'ted '# :e) e5edit$re: for t"e $ro#e of t"i# r$%e.



The demands )or %ew $or#s2 ma1or as $ell as minor2 hargeable to the ma1or head <:;.+(i*il "or#s< $ill be )or$arded by heads o) departments to the budget authorityonerned by the <7!" Se'!e$ber of eac" 1ear. They should be on)ined2 as a rule2to those $or#s only $hih ha*e reei*ed administrati*e appro*al2 in ases $here suhappro*al is re4uired. In ma#ing demands )or $or#s o) these lasses2 the )igures

proposed by heads o) departments need not neessarily be adopted. The budgetauthorities should2 instead2 ta#e into onsideration the time li#ely to be spent2 in eahase2 in the )ul)illment o) a the re4uisite )ormalities preliminary to the e-eution o) the$or#2 and then determine2 as accra!e1 as 'oss#be the amount li#ely to be spent on it inthe ensuing year. "hene*er desirable2 the $#%#$$ allotment re4uired )or any partiular $or# should be learly spei)ied.

!or <'inor "or#s< and <Repairs< hargeable to the ma1or head <:;.+(i*il "or#s< theShedules should present lump sum demands only2 under their *arious minor heads@but data 1usti)ying the !o!a demand put )or$ard )or eah o) the sub%heads should be)urnished in the supplementary statements attahed to !orms Nos. 3 and 5.

In the ase o) irrigation $or#s2 a statement o) all ne$ $or#s osting o*er Rs. :2;;;should be attahed to the Shedule2 supported by a brie) e-planation as to their neessity.

A are)ul )oreast should be made2 at the time o) the preparation o) the Shedules2 o) thepossible surrenders during the urrent year on inomplete $or#s2 and the demandsthere)or2 )or the ensuing year2 regulated aordingly@ &#de rule 5C. Appliations )or additional allotments at the ommenement o) a )inanial year2 )or the regrant o) lapsedallotments o) the pre*ious year (see rule FF/ should thus be restrited to items $hihould not be )oreseen in time )or inlusion in the ensuing year9s budget.

As the budget estimate is not the plae )or the onsideration o) hanges in establishment2are should be ta#en that all neessary inreases or dereases2 o) establishment are )ullyonsidered2 and disposed o) prior to the submission o) the Shedules. In ases2

ho$e*er2 $here santion to a proposed inrease in establishment re4uiring the orders o) Go*ernment has not been obtained2 the latter establishment should be separatelydetailed2 and the ause o) the delay in the submission o) the proposals )ully e-plained

The re4uirements )or lea*e salary payable in &a#istan and England should ordinarily bebased on the past three years atuals2 and modi)ied2 i) neessary2 $ith re)erene toany #no$n data and those )or passages <ost o) passages granted under the Superior (i*il Ser*ies Rules2 3B5F< as $ell as <(ontributions )or passages o) o))iers trans)erredto or )rom other Go*ernments2 Departments2 et.</ )oreasted as aurately aspossible. ,oth should be detailed in the Shedules under the appropriate units o) appropriation.

The demands )or establishment should in*ariably be based on atual re4uirements and noton a*erages and pro*ide )or a lump redution )or <probable sa*ings2< $here neessary.

E-ept in ases $here the ost o) establishment is ad1usted at perentage rates2 thepro*ision )or establishment should be ompared $ith that )or $or#s outlay2 and thedisproportion bet$een the t$o2 i) any2 )ully e-plained in the letter )or$arding theShedule.

Items o) e-penditure $hih are sub1et to the *ote o) the Legislati*e Assembly should bedistinguished )rom those $hih are not sub1et to the *ote o) that body by the addition o) the $ord <*oted%< or <non%*oted<2 as the ase may be2 &#de paragraph 36 o) this (ode.



The demands should be rounded o)) to the nearest hundred2 #.e. pro*ision )or Rs. :; andbelo$ under a detailed head should be deleted and pro*ision )or Rs. :3 and abo*e uptoRs. BB should be ta#en as Rs. 3;;.

Sett%eet 'd di#tri/$tio of +r't#.9On a onsideration o) the Shedules2 the total 'ro&#s#o%a grant that an be allotted )or .eah head o) aount $ill be determined in

onsultation bet$een the 'inistry o) 7ealth and "or#s and the 'inistry o) !inane.These pro*isional3 grants $ill ordinarily inlude a general reser*e under eah ma1or head2 or a group o) ma1or heads2 )or $hih a separate grant is made (see rule 5;/2)or allotments to be made by the 'inistry o) 7ealth and "or#s during the ourse "the year+

i/ )or the regrant o) allotments $hih $ere spei)ially made and $hih lapsed in thepreeding year@ and

ii/ to meet un)oreseen and emergent e-penditure $hih annot other$ise be met )rom$ithin the grant onerned.

Allotments )rom these reser*es )or e-penditure under ategory ii/ on ob1ets other thanthe )ollo$ing $ill re4uire the pre*ious onurrene o) the 'inistry o) !inane.

$* 'inor $or#s up to a limit o) Rs. 3;2;;;.

%* Speial repairs.

"* (harges )or establishment and tools and plant on a/ and (b) abo*e.

2;/The amount to be allotted )or ne$ ma1or $or#s2 a)ter pro*iding )or all other e-penditure2 $illbe )i-ed by the 'inistry o) !inane. !or $or#s hargeable to the ma1or heads <:;+(i*il"or#s< $hih are aepted as ine*itable2 obligatory or remunerati*e2 diret budgetpro*ision $ill be agreed to. !or other ne$ ma1or $or#s aepted in priniple2 the 'inistry o) !inane $ill allot a lump sum )or the t$o ma1or heads re)erred to abo*e and the distribution

o) the lump sum $ill be settled by+

i/ 'inistry o) 7ealth and "or#s $ith the onurrene o) the 'inistry o) !inane

or

ii/ the inter%departmental on)erene2 i) the 'inistry o) !inane deide to hold suh aon)erene in any year.

In the ase o) ne$ ma1or $or#s hargeable to Irrigation heads2 the lump sum )i-ed by the'inistry o) !inane $ill be apportioned by the 'inistry o) 7ealth and "or#s $ith the onurrene o) the 'inistry o) !inane.

The inter%departmental on)erene2 re)erred to in rule 3 ii/2 $ill be on*ened by the 'inistry o)

!inane2 about the )irst $ee# o) ^anuary o) eah year. This on)erene $ill selet thepartiular $or#s2 $hih should be ommened in the ensuing year2 )rom the list o) those ne$$or#s $hih ha*e2 prior to its assembly2 been )ully onsidered2 and the presentation o) $hih to that body has been assented to2 by the 'inistry o) !inane (see rule F/

The 'inistry o) !inane $ill then% )urnish the neessary distribution statement to the Administrati*e%Departments onerned2 as $ell as to the 'inistry o) 7ealth and "or#s. The Administrati*e Departments $ill ne-t ta#e immediate steps to obtain the re4uisite appro*al o) theStanding !inane (ommittee to eah o) the items seleted2 $here neessary2 and also thee-penditure santion o) the 'inistry o) !inane2 &#de Rule 35 o) the ,oo# o) !inanial &o$ers. The'inistry o) 7ealth and "or#s $ill2 therea)ter2 be )urnished by departments $ith in)ormation to this



e))et in !orm No. F.

"hen all the proposals )or ne$ ma1or $or#s relating to eah head ha*e been re)erred to2 andappro*ed by2 the Standing !inane (ommittee2 $here the appro*al o) that body is re4uired2and santioned by the 'inistry o) !inane2 'inistry o) 7ealth and "or#s $ill ma#e a detaileddistribution o) the total allotment )or eah o) the heads onerned2 and ommuniate to the

*arious budget authorities the amounts pro*isionally allotted to them )or the )ollo$ing year. Astatement sho$ing the distribution o) the aepted pro*ision by irles o) aounts shouldbe )urnished by the 'inistry o) 7ealth and "or#s to the 'inistry o) !inane on or be)ore the3:th ^anuary. These allotments $ill be sub1et to the *ote o) the Legislati*e Assembly2 or tothe santion o) the Go*ernor General or to both2 as the ase may be (see rule 5;/.

8pon the reeipt o) the intimation re)erred to in rule 3C2 the budget authorities shall attend to the*ery early preparation o) the detailed estimates )or those ne$ ma1or2 $or#s )or $hihpro*ision has been made2 $ith a *ie$ to the aord o) tehnial santion thereto. Thisshould be done2 as )ar as possible2 be)ore the 63st o) 'arh2 to enable the )unds pro*idedthere)or to be released $hen the )inal allotments are made (see rule 55/.

!oti+ of e5edit$re /y t"e Le+i#%'tie A##e/%y, 'd #'ctio /y t"e 3oeror- 3eer'% to e5edit$re ot #$/ect to t"e ote of t"e A##e/%y, : Simultaneously$ith the ommuniation o) the pro*isional allotments to the *arious budget authorities(see rule 3C/ the 'inistry o) 7ealth and "or#s $ill underta#e the detailed preparationo) the statements o) the estimated e-penditure under eah separate ma1or head or group o) ma1or heads2 in @suh )orm as may be laid do$n by the 'inistry o) !inane.These statements $ill be submitted to the *ote o) the Legislati*e Assembly in the)orm o) demands )or grants2 the items not sub1et to the *ote o) that body beingsho$n therein in italis. The latter $ill be santioned by the Go*ernor%General. .

Co$&ic'tio& of /$d+et +r'&t#.9 A)ter the e-penditure has been *oted by the Legislati*e Assembly2 the 'inistry o) !inane $ill )or$ard to the 'inistry o) 7ealth and "or#s statements

sno$ing the budget grants )or eah ma1or head or group o) ma1or heads2 distinguishing bet$eenthe amounts *oted by the Legislati*e Assembly and the allotments made by the Go*ernor%General.

The )unds allotted to the *arious budget authorities $ill be intimated to them by the'inistry o) 7ealth and "or#s by the end o) 'arh o) eah year. !unds under eah o) the primary units <Original "or#s< under the ma1or head <:;+(i*il "or#s</2 and<"or#s< or <E-tensions and Impro*ements<2 or both under the Irrigation ma1or heads <UVII< <3C<2 <3B< and ]@C</ $ill be di*ided into seondary units< 'a1or "or#s<.and <'inor "or#s< and spei)i pro*isions santioned )or indi*idual ma1or $or#s.!unds pro*ided )or ma1or $or#s $hih ha*e not2 up to the time o) the

ommuniation o) the budget pro*ision2 reei*ed tehnial santion2 $ill be $ithheldby the 'inistry o) 7ealth and "or#s until suh .time as the $or#s reei*e tehnialsantion (see rule 3B/.

Det'i%ed di#tri/$tio of +r't#.98pon the reeipt o) the intimation o) the )inalallotments )or the year2 a detailed statements sho$ing the distribution o) )undsshould be prepared2 by the budget authorities2 in onsultation $ith their AountO))iers2 and t$o opies and one opy there o) supplied2 respeti*ely2 to the 'inistryo) 7ealth and "or#s and the 'inistry o) !inane2 as soon as possible.

In preparing these statements2 the )ollo$ing points should reei*e attention >+

The statement should sho$ the distribution o) the )inal allotments by irles or



di*isions2 or both2 or by anals in the ase o) irrigation $or#s2 and by primary andseondary units o) appropriation2 to o*er a number o) indi*idual $or#s or items. Itshould also ontain an abstrat o) the harges by the presribed sub%heads.

Spei)i allotment should he made )or eah indi*idual ma1or $or# (see rule 55/2 <

Lump sum appropriations may be made )or minor $or#s and repairs or maintenaneand repairs in respet o) eah minor head or group o) $or#s.

&ro*ision )or *oted and non%*oted items should be sho$n separately.

The amounts and details o) the allotments intimated by the 'inistry o) 7ealth and "or#sshould be stritly adhered to2 and on no aount altered.

The distribution statement2 $hen issued2 should be regarded as the authoriedprogramme o) e-penditure2 any hange re4uired therein2 during the ourse o) the year2 beingdealt $ith under the rules o) appropriation and re%appropriation.

Note.94or det'i%ed i&#tr$ctio&# re+'rdi&+ t"e re'r'tio& of t"e#e #t'tee&t# #ee t"e A&&e5$re to t"i# Ae&di5.

Ic$rri+ of e5edit$re i 'tici'tio of /$d+et order#.9I% the e*ent o) the orderso) the 'inistry o) 7ealth and $or#s intimating2 the )inal allotments (see rule 55/2 notbeing reei*ed be)ore the ommenement o) the )inanial year2 the budgetauthorities are *ested $ith the )ollo$ing po$ers to underta#e $or# and inur e-penditure until the reeipt o) those orders >+

All $or#s in progress at the end o) the pre*ious )inanial year may be ontinued.

Note.9T"e ter :Wor*#: i# $#ed t"ere i ' core"e#ie #e#e 'dcoey# t"e e'i+ '##i+ed to it i 'r'+r'" (?@ of t"i# Code.

E-penditure may be inurred on minor $or#s2 repairs and tools and plant up to ten per

ent2 o) the pro*isional allotment )or eah o) these purposes (see rule 3C/.E-penditure may be authoried on Establishment< on the basis o) that inurred in the

last month o) the preeding year.

All e-penditure inurred under rule 5: must be treated as a harge against the allotmentse*entually made.

Arori'tio 'd re-'rori'tio.9 A% appropriation or a re%appropriation2 asde)ined in paragraphs F F/ and F F/2 respeti*ely22 o) this (ode2 is the allotmento) a partiular sum o) money to meet e-penditure on a spei)ied ob1et2 and it is a)undamental rule that no outlay shall be inurred $ithout suh appropriation or re%appropriation. In e-eptional ases2 ho$e*er (c.f. paragraph :C o) the &a#istan

&ubli "or#s Department (ode/2 $here e-penditure is authoried2 in antiipation o) the allotment o) )unds2 or in e-ess o) the e-isting allotment2 the authoriation mustbe )ollo$ed2 as soon as possible2 by a )ormal allotment o) )unds to the e-tentre4uired.

An appropriation is intended to o*er all the harges2 inluding the liabilities o) pastyears2 to be paid during the year or to be ad1usted in the aounts o) it. It isoperati*e until the lose the )inanial year. Any unspent balane lapses and is not a*ailable)or utilisation in toe )ollo$ing year2 but Go*ernment $ill ordinarily endea*our to inlude anyantiipated lapse in the demand )or the )ollo$ing year. See rule2 FF

Note.--T"e fi'ci'% ye'r c%o#e# o 2%#t M'rc". After t"'t d'te '%% c'#" 'd



#toc* tr'#'ctio# 're tre'ted '# ert'ii+ to t"e fo%%o)i+ ye'r, /$t /o'fide tr'#fer etrie# 're eri##i/%e for #oe ot"#, ide 'r'+r'" 20 of t"e Code.

The amount allotted in a unit o) appropriation an be inreased or dereased only by a )ormalorder o) re%appropriation authoriing a trans)er o) )unds )rom2 or to2 another unit. In all orders

santioning re%appropriations2 reasons neessitating the addition to2 and redution )rom2 theunit a))eted should be indiated2

An appropriation or re%appropriation $ithin the grants o) a year an be authoried at any timebe)ore2 but not a)ter2 the e-piry o) the year

&ro*inial Go*ernment the (hie) (ommissioners ,aluhistan2 the Engineer%in%(hie)2 General7ead4uarters2 the (hie) Engineer2 &a#istan &ubli "or#s Department and the 'ilitarySeretary to 7. E. the Go*ernor%General ha*e )ull po$ers to appropriate )unds 2out o) thesums allotted to them to meet e-penditure upon (entral publi $or#s pro*ided%%

that )unds are not .appropriated to meet any e-penditure on a ne$ ser*ie not ontemplated in thebudget as *oted by the Legislati*e Assembly.

that the e-penditure )or $hih )unds are appropriated has reei*ed suh administrati*e appro*aland e-penditure and tehnial santion2 or other santion2 as is re4uired by rules laid do$n bythe ompetent authority )rom time to time@

that the amount appropriated to any $or# does not e-eed the amount appro*ed or santioned )or that $or# by a sum greater than the e-ess $hih may be authoried under the rules re)erredto in (b) abo*e@

that )unds allotted )or non%*oted items% o) e-penditure are not appropriated to meet *otable items2and )unds allotted )or *oted items are not appropriated to meet non%*otable items@ .

that the santioned limits )or permanent establishment2 or the budget pro*isions% made )or

temporary establishment2 are not e-eeded.

Sub1et to the abo*e onditions2 the authorities .mentioned in rule 632 may re%appropriate sums )romany primary unit o) appropriation to any other suh unit $ithin andH bet$een the ma1or9 heads

?VII:"or#ing E-penses9H and <3C< so long as they are o*ered by one grant29 and $ithinheads <3B<2 <:;<2 <C< and< C pro*ided>+

that no re%appropriation shall be made to meet any e-penditure2 other than ontingente-penditure2 $hih is li#ely to in*ol*e )urther outlay in a )uture )inanial year @

.that2 in the ase o) $or#s hargeable to the ma1or heads <:;< and <C< no re%appropriation shall be made )rom or to the units < 'a1or $or#s<2 < 'inor $or#s <

and < repairs<2 and2 in the ase o) Irrigation $or#s2 no re%appropriation shall bemade )rom < "or#s< to < 'aintenane and Repairs < or &#ce &ersa @ and

that

the allotment )or a ne$ original ma1or $or# shall not be re%appropriated to any other $or# or item or &#ce &ersa = and

a re%appropriation )rom an original ma1or $or# in progress shall be made o%1 to a $or#or $or#s o) the same ategory.

that unantiipated redits2 #.e. redits not pro*ided )or in the budget or in e-ess o) theamounts inluded therein2 $hih are aounted )or as $#%s e-penditure2 shall not



be re%appropriated to any $or# or item.

Note 0.9T"e Mi%it'ry Secret'ry to i# E5ce%%e&cy t"e 3oer&or-3e&er'% i# e- o)ered to re-'rori'te f$&d# fro ori+i&'% )or*# to re'ir# or ice er#' i&co&&ectio& )it" t"e f$r&it$re +r'&t for t"e 3oer&or-3e&er'%# E#t'te#.

Note- <.9Re-'rori'tio& of etty #$# #"o$%d /e 'oided '# f'r '# o##i/%e.00* The e-tent to $hih the )oregoing po$ers may be re%delegated shall be as )ollo$s >+

&ro*inial Go*ernmentsThe Engineer%in%(hie)2 General 7ead% 4uarters

!uIl po$ers2

The (hie) Engineer2 &a#istan &ubli "or#sDepartment.

!ull po$ers2 sub1et to the ondition that thelimit o) e-penditure laid do$n )or anypartiular house or houses is not e-eeded.

The (hie) (ommissioner2 and the Agent to the

G. G.2 ,aluhistan.

!ull po$ers to re delegate to the senior

engineering o))ier in the Administration orbranh o) the Administration

The 'ilitary Seretary to 7is E-elleny theGo*ernor General.

No po$ers to re%delegate.

03* "here the onditions %spei)ied in rules 63 and 65. are not )ul)illed2 the orders o) the Go*ernment o) &a#istan in the 'inistry o) 7ealth and "or#s should. beobtained to the appropriation or re%appropriation. Appliations )or additional )undsand re%appropriation o) )unds should2 as a rule2 be aompanied by statements in

!orms Nos. : and 2 respeti*ely.01* The (ontrolling O))ier2 at $hose disposal an appropriation in respet o) a primary

or seondary unit has been plaed2 may2 out o) it2 sub1et to the restritions in rules63 and 652%allot )unds )or e-penditure on a spei)i item2 or group o) items. 7e maydistribute the )unds plaed at his disposal among the Di*isional O))iers $or#ingunder him2 retaining suh amounts in <reser*e< at his disposal as he may onsider neessary. The sum total o) all appropriations made by him )rom a unit should not2ho$e*er2 e-eed the amount o) the unit2 or portion thereo)2 plaed at his disposal.See also paragraph 5 o) the Anne-ure to this Appendi-.

0;* Cotro% of e5edit$re.9In the ase o) the seondary unit <Original 'a1or

"or#s<2 the Di*isional O))ier $ill be responsible that >+i/ no e-penditure is inurred on any original ma1or $or# $ithout a spei)i

appropriation )or it2 e-ept in the ase o) un)inished $or# o) the pre*ious year $hih is li#ely to be ompleted in the urrent year )or Rs. :;; or less @

ii/ the e-penditure on eah original ma1or $or# is limited by the amount o) the spei)iappropriation2 santioned .)or it2 and the e-ess e-penditure o*er suhappropriation2 unless the e-ess is Rs.9:;; or under2 is o*ered at one by anadditional allotment o) )unds @

iii/ the total e-penditure on all original ma1or $or#s o) the di*ision2 under eah unit o) appropriation2 does not e-eed the total o) the appropriations made there)or.



In respet o) e-penditure on the seondary unit 'inor "or#s <2 and other primaryand seondary units2 the Di*isional O))ier $ill be responsible that the e-penditure is #ept$ithin the appropriations in respet o) eah unit as plaed at his disposal. See alsoparagraphs 6 and F o) the Anne-ure to this Appendi-.

05* E5edit$re ot roided for i t"e /$d+et.:E-penditure )or $hih no pro*ision has

been made in the budget estimate o) the urrent year should rarely2 i) 9e*er2 beinurred.

06* I)2 )or e-eptional reasons2 e-penditure2 $hih is either not pro*ided in the budgeto) the urrent year2 or is in e-ess o) the allotment there)or2 has to be inurred2 andi) the authority inurring the e-penditure is either not in a position to )ind )unds by re%appropriation2 or is not empo$ered to santion are appropriation there)or2 appliation )or additional )unds should be made to 9the ne-t higher authority stating ho$ thee-penditure is proposed< to be met. In doing so2 it should in*ariably be e-plained$hy the need )or the e-penditure $as not )oreseen in time )or inlusion in the budge.Reasons should also be gi*en )or onsidering it indispensably neessary that theoutlay should be immediately inurred and not postponed to the ne-t )inanial .year. Itshould be borne in mind that e-esses o*er the grants *oted by the Legislati*e

Assembly re4uire the santion o) that body2 and e-penditure on @ a ne$ ser*ie notontemplated in the budget re4uires a supplementary grant )rom the Legislati*e

Assembly i) the e-penditure is@2 *otable.

0<* In all appliations )or santion9 to e-penditure2@ it should be distintly stated $hether pro*ision )or the proposed harge has or has not been made in the budget estimateso) the yean and2 \ i) it has not been made2 $hether the )unds an be )ound by re%appropriation. In the latter e*ent2 the primary unit or units )rom $hih it #s proposed tore%appropriate )unds should be indiated.

37* S$%eet'ry 'd 'dditio'% +r't#. 9 I)2 during the ourse o) the year2 it is )ound +

i/ that the allotment )or a head or group o) heads insu))iient @ or

ii/ that additional allotment is neessary )or )resh e-penditure not inluded in thebudget2 $hih annot be met2 by reappropriation@

it $ill be the duty o) the administrati*e department onerned $ith the proposed e-trae-penditure to 9satis)y the 'inistry o) !inane as2 to the neessity )or the additional )unds there)or. Inthe e*ent o) the e-penditure re4uiring> the *ote o) the Legislati*e Assembly2 it $ill )urther beneessary to obtain the appro*al o) the Standing !inane (ommittee thereto2 prior to thepresentation to the Assembly o) the demand )or a supplementary grant. The supplementaryestimates to be presented to the Assembly $ill be in the )orm o) demands )or grants $hih $illontain a statement o) the total additional grant proposed2 and a statement o) the detailedestimate di*ided@ into items%under eah grant.

Reie) of +r't#. 9 In order to utilie the total resoures at the disposal o) Go*ernment tothe best ad*antage2 the budget authorities should are)ully re*ie$ the progress o) e-penditure against the appropriations plaed at their disposal2 and submit to the 'inistryo) 7ealth and "or#s early in Deember o) eah year2 separate statements )or eah ma1or head sho$ing the antiipated sa*ings or e-esses under the *arious units o) appropriation. These statements should inlude only suh items as are beyond thepo$ers o) appropriation and re%appropriation o) the budget authority onerned2 andbe prepared separately )or *oted and non%*oted e-penditure. >



Note 0. 9 T"e officer cotro%%i+ t"e f$d# #"o$%d t'*e ito 'cco$t '%% 'd$#tet# t"'t c' re'#o'/%y /e fore#ee, i co#$%t'tio )it" t"e

Acco$t# Officer, if ece##'ry, 'd e#$re t"'t t"e rei#ed forec'#t of e5edit$re '+'i#t t"e 'rori'tio i# '# 'cc$r'te '# o##i/%e. T"i#,"o)eer, )i%% ot rec%$de #$/#e7$et c"'+e# )"ic" co$%d "ot /e

fore#ee 't t"e tie of t"e reie), /ei+ effected. A%% '%ic'tio# for #$c"odific'tio# re7$iri+ t"e order# of 3oeret #"o$%d /e #$/itted "i #$fficiet tie to re'c" t"e Mii#try of e'%t" 'd Wor*# ot %'ter t"e t"e 0t" 4e/r$'ry of e'c" ye'r.

Note <.9 A# cotro%%i+ officer# 're re#o#i/%e for t"e effectie cotro% of t"eir e5edit$re '+'i#t 'rori'tio#, ' 7$'rter%y reie) of t"e e5edit$re#"o$%d /e cod$cted /y t"e ti%% t"e ed of Sete/er t"ere'fter, t"ee5edit$re #"o$%d "e reie)ed /y t"e ot"%y ti%% '$'ry..

Note 2.9 4or det'i%ed i#tr$ctio# re+'rdi+ t"e cotro% of e5edit$re, #et t"e Ae5$re to t"i# Aedi5.

On reeipt o) the statements2 the 'inistry o) 7ealth and "or#s $ill2 $here*er empo$ered todo so2 trans)er sa*ings to meet e-esses $ithin the grant2 and2 $hen re%appropriationsare beyond its po$ers2 and the santion o) the 'inistry o) !inane is neessary2 ta#esteps to obtain suh santion2 It $ill also )or$ard to the 'inistry o) !inane2 by themiddle o) Deember o) eah year2 o statement omparing the total antiipatede-penditure $ith the santioned grant2 $ith a *ie$ to obtaining a supplementary grant)rom the Legislati*e Assembly in the ase o) e-esses o*er *oted e-penditure2 or tothat Department santioning an additional grant2 i) the e-esses relate to non%*otede-penditure. "here2 on the other hand2 important sa*ings are )oreseen2 the 'inistryo) !inane $ill issue instrutions $ithdra$ing the orresponding amount )rom thesantioned grant. Sa*ings $hene*er reported by the *arious budget authorities $ill

be $ithdra$n by the 'inistry o) 7ealth and "or#s to the onser*ation Aount under thesub%heads to $hih they relate and utilied2 i) and $hen re4uired2 to meet e-esses$ithin the grant $ith the onurrene o) the 'inistry o) !inane2 $here neessary.

R$#" of e5edit$re. 9 It should be learly understood that it is ontrary to the interests o) Go*ernment to spend money hastily2 and in all ill%onsidered manner2 mainlybeause it is a*ailable. It is )ar more in the publi interest to surrender )unds2 thatannot be pro)itably utilied2 so that %they may be di*erted to other <ob1ets $hih$ould other$ise ha*e to be held in abeyane )or $ant.%p) money. !ailure to spendthe total allotments made to e-euti*e o))iers $ill not2 in ordinary irumstanes2operate against them in any $ay. They should2 there)ore2 )reely surrender all moneythat annot be e-pended eonomially. Serious notie $ill be ta#en o) any o))ier $ho

ats in disregard o) these orders.

E-penditure the allotment )or $hih is li#ely to lapse should2 as )ar as possible2 be pro*ided)or in the Shedule o) Demands )or the ensuing year see. rule C/. In ases $here thisannot be done2 ho$e*er2 appliations )or the re%grant o) lapsed allotment that an beeonomially utilied in the ne$ )inanial year2 should be made in !orm No. 2 andsubmitted to the 'inistry o) 7ealth and "or#s as soon as possible a)ter the :th 'ayo) eah year. These appliations $ill2 as a rule2 be met in )ull.

Revise- Esti.$tes

Re*ised estimates should be prepared by the budget authority onerned and submitted to



the Aount O))ier by the middle o) Deember eah year. The latter $ill ma#e suhalterations as seem to him to be $arranted by the a*ailable in)ormation and inludethe proposals in2 his budget notes. The )igures sho$n in these estimates should bebased on the latest a*ailable in)ormation as regards atual reeipts ande-penditure during the year and antiipated reeipts and e-penditure during the

remainder o) the year2 and should sho$ in an abstrat )orm the probable *ariationsas ompared $ith the santioned appropriations.

The re*ised estimate is a )oreast o) the e-penditure li#ely to be inurred during the year2and the )igures entered therein2 e*en a)ter they ha*e been aepted byGo*ernment2 should not be regarded as authority )or the modi)iation o) grants. Inases $here the atuals are e-peted to di))er )rom the appropriations2 as modi)ied todate2 separate ation should be ta#en to obtain additional )unds2 or to surrender sa*ing as the< ase may be.

Re8&$!i$tion of ex"esses ove! s&%,4e$-s of $ 8!$nt $fte! t4e "ose of $ e$!

To enable Go*ernment to asertain the auses o) sa*ings and e-esses under di))erent

sub%heads o) a grant2 and the reasons $hy steps $ere not ta#en in time tosurrender the sa*ings or to obtain neessary )unds to o*er the e-esses2 astatement in !orm. No. C should be prepared2 annually2 by the budget authorities andsubmitted to the 'inistry o) 7ealth and "or#s by the end o) Deember. I)2 as a resulto) the srutiny o) these statements2 the system o) ontrol o) e-penditure is )ound tobe de)eti*e2 neessary instrutions in the matter $ill be issued by the 'inistry o) 7ealth and "or#s to the budget authority onerned.

Note. ---Se'r'te #t'teet# #"o$%d /e re'red for e'c" +r't.

I) the grant as a $hole has been e-eeded2 santion should be obtained to the e-ess )romthe%'inistry o) !inane in the ase o) non%*oted e-penditure2 or )rom the

Legislati*e Assembly in the ase o) *oted e-penditure.Mis"e$neo&s

The estimates )or the Irrigation ma1or head <3+Interest on $or#s )or $hih apitalaounts are #ept< $ill be dealt $ith by the 'inistry o) !inane through the budgetnotes2 indiret ommuniation $ith the Aount O))iers onerned $ho $ill onsultthe loal o))iers $here neessary.



ANNE?+RE

(See !&es =0# =3# 01# 0; $n- 32 in Appen-ix ;/*

Instrutions regarding the preparation o) detailed distribution statements o) grants arid ontrol o)e-penditure.

Note.9Wit"o$t re$dice to t"e +e&er'%ity of t"e i&#tr$ctio&# co&t'i&ed i& t"e A&&e5$re.t"e B$d+et A$t"oritie# 're '$t"ori#ed to i&trod$ce #$c" i&or 'ri'tio&# i& det'i% '#'y /e &ece##'ry to- #$it %oc'% re7$iree&t#.

The )unds allotted under eah primary unit o) appropriation under rules 53 and 55 $ill be distributed by the

(hie) Engineer to the Superintending Engineers under him2 in aordane $ith the pro*isions o) rules56 and 5F2 retaining suh amounts as <reser*e< under any unit at his o$n disposal2 as he may

onsider neessary. The )unds allotted2 under the )ollo$ing units need not2 ho$e*er2 be distributed to

the Superintending Engineers>+

&ay o) o))iers.

Grants%in%aid2 ontributions2 and donationsEstablishment harges payable to2 or reo*erable )rom2 other Go*ernments2 departments et.

(harges in England.

Loss or gain by e-hange.

The )unds under eah o) the units Original "or#s )or (i*il "or#s/2 and "or#s2 and E-tensions and

impro*ements )or Irrigation "or#s2 et./ should be di*ided into seondary units <ma1or $or#s<2 and <minor

$or#s<. As regards ma1or $or#s the spei)ied appropriation santioned )or eah $or# should also beintimated.

The Superintending Engineer should similarly distribute the )unds plaed at his disposal2 in

aordane $ith the pro*isions o) rule 6:2 among Di*isional O))iers $or#ing under him2retaining suh amounts as <reser*e< at his o$n disposal2 as he may onsider neessary. Thedistribution o) the )unds under the units <Original "or#s2< <"or#s< and <E-tensions andImpro*ementsM should be made in the manner indiated in paragraph 3.

The appropriation )or the primary unit <Suspense< should be distributed a)ter sub%di*iding it under seondary units2 Sto#0 &urhases2 'isellaneous &..". Ad*anes2 LondonStores2 and "or#shop Suspense.

In regard to the seondary units )or original ma1or $or#s2 the Di*isional O))ier $ill beresponsible under rule 62 that +

No e-penditure is inurred on any original ma1or $or# $ithout a spei)i appropriation )or it2 but

in the ase o) un)inished $or#s o) pre*ious years $hih are li#ely to be ompleted in thene$ year2 )or Rs. :;; or less a spei)i appropriation is not neessary.

The e-penditure on eah original ma1or $or# is limited by the amount o) the spei)iappropriation santioned )or it2 and the e-ess e-penditure o*er suh appropriation2unless the e-ess e-penditure is Rs. :;; or under2 should be o*ered at one bysantion o) additional appropriation.

The total e-penditure on all original ma1or $or#s o) the Di*ision does not e-eed the totalo) the appropriation )or his di*ision under the seondary unit <ma1or $or#s.

In regard to the seondary units )or original minor $or#s and other primary and seondary units2



the Di*isional O))ier is responsible that his e-penditure is #ept $ithin the appropriations)or eah unit as plaed at his disposal by the Superintending Engineer.

Immediately a)ter submission o) his monthly aounts to the Aountant General2 the Di*isionalO))ier should in terms o) Notes 5 and 6 belo$ rule F32 submit 4uarterly )or the )irst t$o4uarters and monthly )or Otober2 No*ember2 Deember and ^anuary to the

Superintending Engineer2 a report in dupliate in the )ollo$ing )orm>+

O!i8in$ >o!@s,,, B&i-in8s $n- so on fo!ot4e! &nits of$pp!op!i$tion/

M$o! >o!@s Mino! >o!@s

i/ Appropriations at beginning o)month.

ii/ Appropriations during month.

iii/ Total o) i/ and ii/.

iv/ "ithdra$als during month

v/ Net appropriations at the end o) month2

vi/ E-penditure during the month

vii/ E-penditure to end o) pre*ious month

viii/ Total e-penditure o) the year2

ix/ 8nspent balane

;*

$* In respet o) units2 the e-penditure on $hih is inorporated in the monthly aounts o) the Di*ision2 the Di*isional O))ier should see that the e-penditure as sho$n in the abo*ereport agrees $ith that sho$n in his monthly aounts.

%* In regard to transations $hih do not enter the monthly aounts but are paid at theTreasury on bills oh aount o) pay and allo$anes o) Go*ernment ser*ants and alsoontingenies i) these are paid2 on bills at the Treasury/2 the )ollo$ing instrutions shouldbe obser*ed..

2/ "hene*er a bill is presented )or payment at the Treasury2 it should be mar#ed learly$ith the omplete aount lassi)iation (&#de paragraph F:5 o) the (ode/ as $ell asthe primary and seondary units o) appropriation.

=/ An aount should be #ept )or eah primary and seondary unit o) appropriation2 in$hih $ill be entered e*ery bill ashed at the Treasury under its appropriate unit. At



the lose o) eah month the e-penditure against eah unit should be totalled andthe )igures inluded in the report re)erred to in paragraph :.

On reeipt o) the monthly reports (&#de paragraph :/2 the Superintending Engineer should e-aminethem to see that the Di*isional O))iers ha*e not e-eeded the appropriations plaed at their disposal. 7e should then prepare a report )or his $hole irle in order to re*ie$ the

progress o) e-penditure against the appropriation plaed at his disposal by the (hie) Engineer.

Note. ---I& re'ri&+ t"e Circ%e reort, t"e S$eri&te&di&+ E&+i&eer #"o$%d '%#o i&c%$de t"ee5e&dit$re o& /i%* dr')& /y "i#e%f 't t"e Tre'#$ry. 4or t"i# $ro#e "e )i%% '%#o *ee 're+i#ter #ii%'r to t"'t *et /y Dii#io&'% Officer# fir #$c" /i%%# ide 'r'+r'"

The irle report should be sent #% dupliate to the Aountant General supported by Di*isionalreports in original and an abstrat o) the Superintending Engineer9s register re)erred to in theNote belo$ paragraph .

The Aountant General $ill he# the irle report $ith his o$n aounts and return oneopy together $ith Di*isional reports2 et22 a)ter ma#ing orretions in it and indiating the reasons )or orretions2

The seond opies o) all (irle reports $ill be sent by the Aountant General to the (hie)Engineer2 together $ith the )ollo$ing>+

A list o) bills dra$n by the (hie) Engineer himsel) as boo#ed in Aountant General9s aounts.

A monthly report sho$ing the total e-penditure o) the year2 under eah primary unit o) appropriation2 )or the $hole Administration.

These reports $ill enable the (hie) Engineer to re*ie$ the progress o) the e-penditure )or eah irle as $ell as )or the Administration2 as a $hole2

The Aountant General $ill2 in addition to the he# o) e-penditure against grants and primary units o)appropriation as presribed in Artile 2 3:C o) the Audit (ode2 e-erise the )ollo$ing he#s onbehal) o) the Administration.

See that the instrutions in paragraph 6 in regard to the e-penditure on ma1or $or#s ha*e beenobser*ed.

See that the e-penditure on original minor $or#s2 repairs2 suspense2 and Re)unds o) Re*enue2as inurred in eah Di*ision is #ept $ithin the lump sum appropriation plaed at the disposalo) the Di*isional O))ier.

These he#s by the Aountant General $ill not relie*e the Superintending Engineers )romthe he#s presribed )or them in paragraph .



FORM NO/ 2S"4e-&e of De.$n-s o! Civi >o!@s Cent!$# in fo! t4e e$! 2<//!igures )or *otedM and non *otedM to be sho$n separately against eah item/

PART 2 A%st!$"t/

S&% 4e$-

A"t&$s fo! 2<,2<

(p!evio&se$!*

B&-8etesti.$tefo! 2<,2<("&!!ente$! *

Revise-esti.$te fo!

2<,2<("&!!ent

e$!*

De.$n-fo! 2<,2<

Re.$!@sexp$inin8

t4e in"!e$se#if $n/

Rs/ Rs/ Rs/ Rs/

Ori+i'% Wor*# Y B$i%di+#

'a1or "or#s % % % %'inor "or#s % % % %Losses on Sto# % %

TOTAL

Ori+i'% Wor* co$ic'tio#

'a1or "or#s % % % %'inor "or#s % % % %

TOTAL

Ori+i'% Wor*# Y Mi#ce%%'eo$#

'a1or "or#s % % % %'inor "or#s % % % %

TOTAL

Total )or Original "or#sRe'ir# Y B$i%di+#Re'ir# Y Co$ic'tio#Re'ir# Y Mi#ce%%'eo$#Petty Co#tr$ctio# 'd Re'ir# /y Cii%

De'rtet#

"or#s % % % % Repairs

Tot$ fo! Rep$i!s

E#t'/%i#"et#+#rec!#o%

&ay o) o))iers

&ay o) establishmentOther harges

TOTAL

E5ec$tie E#t'/%i#"et#&ay o) o))iers&ay o) establishmentOther harges

TOTAL

ot"er e#t'/%i#"etother &a#istan (harges



TOTAL

E#t'/%i#"et C"'r+e# credited to ot"er3oeret# De'rtet# etc.

Ded$ct E#t'/%i#"et c"'r+e#recoered fro ot"er 3oeret#De'rtet# etc.

Tot$ fo! Est$%is4.ents

Tools and &lant

Ne$ suppliesRepairs and arriagetools and plant harges redited to other

Go*ernments2 Departments2 et.Dedut Tools and plant harges reo*ered

)rom other Go*ernments2 Departments2et.

Tot$ fo! Toos $n- P$nt

3r't#-i-'id, Cotri/$tio#, etc.

S$#e#eSto#

(hargesDedut Issues to $or#s and other

redits Tot$

London Stores(harges in England(harges in &a#istanDedut (redits by trans)er to $or#s or

sto#

Tot$

Other suspense aounts(hargesDedut Reo*eries

Tot$

Tot$ fo! S&spense

C"'r+e# i E+%'d Y 7igh (ommissioner )or &a#istan in the 8..

Tot$ fo! "4$!8es in En8$n-

Loss or gain by e-hange

Re#ere for $fore#ee )or*# 'dre'ir#

Tot$

Vote- Non vote-



S"4e-&es of De.$n-s fo! Civi >o!@s Cent!$ in // fo! t4e e$! 2</F#/res for ;&o!ed> a%d ;%o% &o!ed> !o be s"ow% se'ara!e1 a/a#%s! eac" #!e$/

PART II DETAILS(I* O!i8in$ >o!@s

S&% 4e$-

A"t&$s fo! 2<,2<

(p!evio&se$!*

B&-8etesti.$tefo! 2<,2<

("&!!ente$! *

Revise-esti.$te fo!

2<,2<

("&!!ente$!*

De.$n-

fo! 2<,2<

Re.$!@sexp$inin8

t4e in"!e$se#if $n/

Rs/ Rs/ Rs/ Rs/

Ori+i'% Wor*# Y B$i%di+#

'a1or "or#s(ustomsTa-es on InomeAnd so on /

TOTAL

Mior Wor*#

(ustomsTa-es on InomeAnd so on /

TOTAL

Losses on sto"@Ori+i'% Wor*# Y Co$ic'tio#

'a1or "or#s'inor "or#s

TOTAL

O!i8in$ >o!@s Mis"e$neo&s'a1or "or#s

'inor "or#sTot$

Tot$ fo! O!i8in$ >o!@s



PART II DETAILS Cont-/

(ii* Est$%is4.ent

N&.%e!sDet$is

A " t & $ s f o ! 2 < 2 <

( p ! e v i o & s e $ ! *

B & - 8 e t

e s t i . $ t e f o !

2 < , 2 < ( " & ! ! e n t e $ ! *

R e v i s e -

e s t i . $ t e f o !

2 < , 2 < (

" & ! ! e n t e $ ! *

D e . $

n - f o ! 2 < , 2 <

R e . $ ! @

s e x p $ i n i n 8

t 4 e i n "

! e $ s e # i f $ n /

2< 2<

Directio&ay o) O))iers to be detailed/&ay o) establishments to be

detailed/Other harges Allo$anes to be

detailed and lump%sum pro*isionto be entered )or ontingenies/

Tot$

E5ec$tie e#t'/%i#"et &ay o) O))iers (to be detailed*&ay o) establishments to be detailed/Other harges allo$anes to be

detailed and lump%sum pro*isionto be entered )or ontingenies/

Tot$

Ot4e! est$%is4.ents , Ot4e! P$@ist$n "4$!8es (to %e-et$ie-*

Tot$

est$%is4.ent "4$!8es "!e-ite- toot4e! ove!n.ents# Dep$!t.ents#et"/

De-&"t Est$%is4.ent "4$!8es!e"ove!e- f!o. ot4e!ove!n.ents# Dep$!t.ents et"/

Tot$ fo! Est$%is4.ent

PART II DETAILS Con"-/(iii* !$nts,in,$i-# Cont!i%&tions# et"/

P$!ti"&$!s

A"t&$s fo! 2< 2<

(p!evio&se$! *

B&-8etesti.$te fo!

2< 2<

("&!!ente$!*

Revise-esti.$te fo!

2< ,2<

("&!!ente$!*

De.$n- fo! 2< ,2<

Re.$!@s

Rs/ Rs/ Rs/ Rs/



(iv* C4$!8es in En8$n-

Hi84 Co..issione! fo! P$@ist$n in t4e +/K/

(to %e -et$ie-*



PART II,A MAOR >ORKS CIVIL# INCL+DED IN PART II (i* FOR 2< 2<(4i+$re# for ;oted 'd o oted to /e #"o) #e'r'te%y '+'i#t e'c" ite *

P$!ti"&$!s of t4e )o!@

E s t i . $ t e -

" o s t o f t 4 e ) o ! @ P!o%$%e o&t$ to en- of

p!evio&s e$!# if $n

D e . $ n - f o ! 2 <

O ! - e ! o f & ! 8 e n " $ n - t 4 e . i n i . & . $ o t . e n t s ! e C &

i ! e - f o ! t 4 e ) o ! @

R e . $ ! @ s

E s t i . $ t e - " o s t

o f t 4 e ) o ! @

P ! o % $ %

e - & ! i n 8 2 <

T o t $

B&i-in8s

C&sto.s

T$xes on In"o.e

(An- so on *

Rs/

(He!e $-- t4e)o!-

Q$pp!oxi.$te if t4e )o!@ is not

te"4ni"$s$n"tione-/*

Rs/ Rs/ Rs/ Rs/

C "o..&ni"$tion

Mis"e$neo&s



PART II B MINOR >ORKS ESTIMATED TO COST OVER RS/=777 INCL+DED IN PART I#FOR 2< 2<

P$!ti"&$!s of t4e )o!@Esti.$te-

"ost of t4e )o!@

P!o%$%eexpen-it&!e

to en- of p!evio&s e$!

if $n

De.$n- fo! 2< , 2<

O!-e! fo! &!8en"

Re.$!@s

Rs Rs Rs

,uildings (ustoms

H H H H H H H

Ta-es on Inome %%

H H H H H H H

And so on/

Tot$

(ommuniations %

H H H H H H H

H H H H H H H

Tot$

'isellaneous %

H H H H H H H

Tot$



PART II C S&ppe.ent$! St$te.ent s4o)in8 expen-it&!e on Mino! >o!@s $n- Rep$i!s &n-e! Civi >o!@s# Cent!$# -&!in8 t4e p$st five e$!s# 2< , 2< /

9e$!

Mino! >o!@s (i.it Rs/ =7#777*

P!o%$%e "ostof $ Cent!$%&i-in8s t4$t)i %e %o!neon t4e P/>/D/%oo@s % t4een- of 2< ,

2<

Rep$i!s

Re.$!@s(4e!e $--$n ot4e

info!.$tiot4$t .$4ep to

&stif t4-e.$n- p

fo!)$!-*

B&i -in8s Co..&ni"$tionsMis"e$neo&

sTot$

Civi%&i-in8s

Pe!"ent$8e !$te t4$t

.$ %et$@en fo! $ !ep$i!s

fo! %&i-in8s

$n-Mis"e$ne

o&s

!e"&!!in8ite.s

s&"4 $s!ents#

t$xes# et"/

Co..&ni"$tions

Tot$en8t4 of

!o$-s.$int$ine

- )it4$ve!$8e.ie$8e

!$te/

Mis"e$neo&s

Rs/ Rs/ Rs/ Rs/ Rs/ Rs/ Rs/ Rs/

Tot$ fo! fivee$!s

Ave!$8e fo! one e$!



FORM NO 0SCHED+LE OF DEMANDS FOR IRRIATION# NAVIATION# EMBANKMENT AND DRAINAE >ORKS IN

FOR THE 9EAR 2< , 2<(f#/res for ;&o!ed> a%d ;%o%-&o!ed> !o be s"ow% se'ara!e1 a/a#%s! eac" #!e$.)

PART I/

S&% 4e$- A"t&$s fo! 2< , 2<(p!evio&s

e$!*

B&-8etesti.$te fo! 2< , 2<("&!!ent

e$!*

Revise-esti.$te fo! 2< , 2<("&!!ent

e$!*

De.$n- fo! 2< , 2< Re.$!@sexp$inin8t4e in"!e$s

if $n/

E?PENDIT+RE CHARED TO REVEN+E/ Rs/ Rs/ Rs/ Rs/ Rs/

?vii De-&"t >o!@in8 expensesI!!i8$tion# N$vi8$tion# E.%[email protected] $n-D!$inin8 >o!@s fo! )4i"4 C$pit$A""o&nt $!e @ept/

P!o-&"tive >o!@s/C$n$J,E-tensions and impro*ements

'aintenane and repairsEstablishment *ide &art II/Tools and &lant *ide &art III/Suspense *ide &art IV/(harges in EnglandLoss or gain by e-hange

Tot$ fo! (A* C$n$

(B* C$n$J,2 to 5 as sho$n under A/ (anal abo*e

Tot$ fo! (B* C$n$

Tot$ P!o-&"tive >o!@s

+np!o-&"tive >o!@s

(C* C$n$J,2 to 5 as sho$n under A/ (anal

Tot$ (C* C$n$

Tot$ &np!o-&"tive )o!@s

Tot$ M$o! He$-

UVII Dedut "or#ing E-pensesM

0@ Y ot"er ree$e e5edit$re0@-A- Irri+'tio )or*#"or#sE-tensions and Impro*ements'aintenane and RepairsEstablishment *ide &art II/Tools and &lant *ide part IV/Other hargesSuspense *ide &art IV/Grants%in%aid2 (ontributions2 etto be

detailed/(harges in EnglandLoss or gain by e-hange

Tot$

26,B N$vi8$tion E.%[email protected] $n-



D!$in$8e >o!@s/2 to 27 as sho$n under 3C%A abo*e

Tot$

Tot$ M$o! He$- Q26

2< Const!&"tion of I!!i8$tion# N$vi8$tion#E.%[email protected] $n- D!$in$8e >o!@s/

P!o-&"tive >o!@s/(A* C$n$J,"or#sEstablishment *ide &art II/Tools and &lant *ide &art III/Suspense *ide &art IV/(harges in EnglandLoss or gain by e-hange

Tot$ fo! (A* C$n$

(B* C$n$J,2 to ; as sho$n under A/ (anal.

Tot$ fo! (B* C$n$

Tot$ p!o-&"tive >o!@s

+np!o-&"tive >o!@s

(C* C$n$J,2 to ; as sho$n under A/ (anal.

Tot$ (C* C$n$

Tot$ &np!o-&"tive >o!@s

Tot$ M$o! He$- Q2<

Reser*e )or un)oreseen e-penditure.



S&% 4e$-

A"t&$s fo! 2< , 2<

(p!evio&se$!*

B&-8etesti.$te fo!

2< , 2<("&!!ent

e$!*

Revise-esti.$te fo!

2< , 2<("&!!ent

e$!*

De.$n- fo! 2< , 2<

Re.$!@sexp$inin8

t4ein"!e$se if

$n/

CAPITAL E?PENDIT+RE NOT CHARED TOREVEN+E/

Rs/ Rs/ Rs/ Rs/ Rs/

;6 Const!&"tion of I!!i8$tion#N$vi8$tion# E.%[email protected] $n-D!$in$8e >o!@s/I!!i8$tion >o!@s (2* P!o-&"tive >o!@s, (A* C$n$ J,

"or#s

Establishment *ide &art II/

Tools and &lant *ide &art III/

Suspense *ide &art IV/

(harges in England

Loss or gain by e-hange

Tot$ fo! (A* C$n$

(B* C$n$J,2 to ; as sho$n under A/ (anal abo*e

Tot$ fo! (B* C$n$Tot$ P!o-&"tive >o!@s



PART IIDETAILS OF ESTABLISHMENT AND CHARES IN ENLAND

(!igures )or *otedM and un%*otedM to be sho$n separately against eah item*

N&.%e! P$!ti"&$!s

A"t&$s fo!

2< , 2<(p!evio&se$!*

B&-8etEsti.$te

fo! 2< ,2<("&!!ent

e$!*

Revise-Esti.$te

fo! 2< ,2<("&!!ente$! *

De.$n-

fo! 2< ,2<

Re.$!@sexp$inin8

t4ein"!e$se# if

$n/2< 2<

Rs/ Rs/ Rs/ Rs/

DIRECTION/&ay o) o))iers.To be detailed/

Tot$

Other harges&ay o) Establishments

to be detailed/ Allo$anes2 honoraria2

et. To be detailed/(ontingenies.

Tot$

Tot$ Di!e"tion

Exe"&tive/&ay o) o))iers. To be

detailed*

Tot$

Ot4e! C4$!8es&ay o) Establishments

to be detailed/ Allo$anes2 honoraria2

et. To be detailed/(ontingenies

Tot$

Tot$ Exe"&tive

OTHER ESTABLISHMENTS

P$ of offi"e!s/ (To %e-et$ie-*

Tot$

Other &a#istan hargesinluding amounts paidto other Go*ernments2

Departments2 et./Speial Re*enueEstablishment To bedetailed/

"ater regulation To bedetailed/

&at$aries!ees to Lambardars'edial establishment

To be detailed/



Allo$anes % To bedetailed/

(ontingeniesEstablishment harges

redited to otherGo*ernments2

Departments2 et. Tobe detailed/

Tot$

PENSIONAR9 CHARES

Dedut% Establishmentharges reo*ered )romother Go*ernment2Departments2 et.

!$n- tot$ fo! est$%is4.ent

CHARES IN ENLAND (To %e -et$ie-*

TOTAL

distribution o) the abo*e by ma1orheads 'a1or 7ead UVIIpensionary hargesOther establishment harges(harges in England'a1or 7ead 3CM&ensionary hargesOther establishment harges(harges in England'a1or head 3BM&ensionary hargesOther establishment harges

(harges in England'a1or 7ead CM&ensionary hargesOther establishment harges(harges in England

TOTAL



PART IIIDETAILS OF TOOLS AND PLANT

P$!ti"&$!s

A"t&$s fo! 2< , 2<

(p!evio&se$!*

B&-8etEsti.$te

fo! 2< ,2<

("&!!ente$!*

Revise-Esti.$tefo! 2< ,

2<("&!!ente$! *

De.$n-fo! 2< ,

2<

Re.$!@sexp$inin8

t4e

in"!e$se# if $n/

Ne$ suppliesRepairs and arriageTools and plant harges redited to otherGo*ernments2 Departments2 et.Dedut Tools and plant hargesreo*ered )rom other Go*ernments2Departments2 et.

Rs/ Rs/ Rs/ Rs/

Tot$

Distribution o) the abo*e by ma1or heads.'a1or 7ead UVIIM .. .. 3CM .. .. 3BM .. .. CM



PART IVDETAILS OF S+SPENSE

P$!ti"&$!s

A"t&$s fo! 2< , 2<

(p!evio&se$!*

B&-8etEsti.$te

fo! 2< ,2<

("&!!ente$!*

Revise-Esti.$tefo! 2< ,

2<("&!!ente$! *

De.$n-fo! 2< ,

2<

Re.$!@sexp$inin8

t4e

in"!e$se# if $n/

Sto"@ (harges .Dedut Issues to $or#s and otherredits.

Rs/ Rs/ Rs/ Rs/

Tot$

London stores(harges in England

(harges in &a#istanDedut (redits by trans)er to $or#s orsto#

Tot$

Other Suspense aounts(hargesDedut Reo*eries

Tot$

Tot$ fo! S&spense

Distribution o) the abo*e by ma1or heads.'a1or 7ead UVIIM .. .. 3CM .. .. 3BM

.. .. CMTot$



PART VLIST OF THE NE> >ORKS ESTIMATED TO COST OVER RS/ 1777 EACH# >HICH ARE INCL+DED IN PART

I/

M$o! He$-/ N$.e of C$n$

P$!ti"&$!s of t4e )o!@s Esti.$te-"ost of t4e)o!@

De.$n-fo! 2< ,2<

Re.$!@s

exp$inin8t4ein"!e$se# if

$n/

UVIIM &roduti*e. (A* E-tensions and Impro*ements

H H H H H H H HH H H H H H H H

Rs/ Rs/

(B* E-tensions and Impro*ements

H H H H H H H H

UVII% 8nproduti*eM (C* E-tensions and Impro*ements

H H H H H H H H

Q26,A >o!@sH H H H H H H HH H H H H H H H

E-tensions and Impro*ements

H H H H H H H H

Q26,B >o!@sH H H H H H H HH H H H H H H H

Q2<,P!o-&"tive (A* >o!@sH H H H H H H HH H H H H H H H

(B* >o!@sH H H H H H H HH H H H H H H H

Q2<,+np!o-&"tive (C* >o!@sH H H H H H H HH H H H H H H H

Q;6,P!o-&"tive (A* >o!@sH H H H H H H HH H H H H H H H

(B* >o!@sH H H H H H H HH H H H H H H H



PART V AMAOR >ORKS IRRIATION# INCL+DED IN PARTS I AND V FOR 2< , 2<

!igures )or *otedM and non%*oted to be sho$n separately against eah item/

P$!ti"&$!s of t4e )o!@sEsti.$te-"ost of t4e

)o!@

P!o%$%e o&t$ to en- of 2< , 2<if $n

De.$n-fo! 2< ,

2<

O!-e! of &!8en"

$n-.ini.&.$ot.ent!e&i!e-fo! t4e)o!@

R e . $ ! @ s

Expen-it&!eto en- of 2< ,

2<

P!o%$%e-&!in8 2<

, 2<Tot$

Rs/ Rs/ Rs/ Rs/ Rs/

'a1or 7ead 3C%AM

H H H H H H HH H H H H H HH H H H H H HH H H H H H H

H H H H H H

7ere add the$ord

Appro-imateMi) the $or# is

not

tehniallysantioned /

Tot$

'a1or 7ead 3C%,M

Tot$ fo! Q26,A $n- 26,B

'a1or 7ead 3B%AM

Tot$

'a1or 7ead 3B%,M

'a1or 7ead CM%

Tot$ fo! Q;6

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