CENTRAL PUBLIC WORKS

DEPARTMENT CODE

A P P L IC A B L E T O T H E F E D E R A L C IV IL S E R V A N T S IN P A K IS T A N
Corrected & Modified
By

H A M I D ALI ZAKA A L I
(M.A., M.Ed. LL.B.) (ADVOCATE)

(Exponents of Civil Service, Labour, Taxation & General Laws)

Upto-date Amendments Incorporated

REVISED EDITION

THE IDEAL PUBLISHERS

(PUBLICATIONS OF LAW BOOKS)
Post Box No. 3514, Karachi - 74800
 TABLE OF CONTENTS.

Paragraph(s).

S EC T IO N I---IN TR O D U C TO R Y 1-3

S EC T IO NII--- ESTABLISHMENT
AND M ISCELLANEOUS
---
A .—G eneral .. .. .. .. .. 4-6
B.—Annual and other reports on engineering subordinates .. 7-8
C.—Em ploym ent on Local Fund W orks .. .. 9
D.—Temporary and work-charged establishm ent.. .. 10-12
E.—Police and other guards .. .. .. 13-14
F.—M edical establishm ent .. .. 15
G.—Cashiers .. .. .. 16
H.—Form s and records .. . . . . 17-18
I.—Transfers of divisional and sub-divisional charges 19-26

S EC T IO N I---
DUTIES OF OFFICERS OF THE PUBLIC —
WORKS DEPARTMENT

A.— Chief Engineer .. .. .. 27-31

B.— Superintending Engineer .. .. 32-39
C.— Divisional Officer ... .. .. 40-50
D.— Sub-Divisional Officer .. .. 51

S EC T IO NIV.—WORKS—
A.— Classification of the operations of the Public W orks
Department .. .. .. ..
B.— Basic rules applicable to all central works executed by the
Public W orks Department .. .. ..
(a) Administrative approval .. ..
(b) Expenditure sanction .. .. ..
(c) Technical sanction. ... .. ..
(d) Appropriation and re-appropriation .. ..
(e) Sum mary .. .. .. ..
C.— Powers of authorities to accord approval or sanction
central
to works—
(a) General .. .. .. ..
(b) Administrative approval .. ..
(c) Excesses over amount administratively approved
(d) Expenditure sanction .. .. .
(e) Modifications in expenditure sanction ..
(/) Technical sanction ... ..
(g) Excesses over technical sanction ..
(A) Modifications in amount technically sanctioned
(i) Technical sanction to component parts of a project
(j) Appropriation and re-appropriation
D.— Lapse of sanction ... .. .. .
E.—Communication to audit of approvals and sanctions ..
F.— Rules to be observed before, during and after
executi
the o n of works
(a )General rules .. ..
(b) Estimates .. .. ..
(c) Scope of the sanction to an estimate
(d) Preliminary operations—
1. Land Acquisition
2. Calling for and acceptance Of tenders
( e) Rules to be observed during construction—
1. General .. ..
2. Supplementary estimates
3. Revised estimates ..
(/f) Procedure on completion of a work
G.—Special rules for petty works .. ..
H.—Special rules regarding repairs .. ..
I.—Deposit works ..

S EC T IO NV.—BUILDINGS—
A.—Fixtures .. .. ..
B.—Furniture in residences of high officials
C.—Purchase of buildings .. ..
D.—Sale or dismantlement of buildings ,.
E.—Renting of buildings.. .. ..
F.—Insurance of buildings .. ..
G.—Use of public buildings as residences ..
H.—Register of Immovable Government Properties

S EC T IO NV—STORES
A.— General .. .. .. ..
B.— Purchase, m anufacture and repairs of stores .
G-.— Sale and write-off of stores .. .. ..
D.— Stock taking .. .. ..
E.—Mathematical Instruments .. ..
F.—Storekeepers .. .. ..
G.—Powers of minor local Governments and of officers of
the Public Works Department in relation to the sale
and write-off of stores .. .. ..

APPENDIX.—Powers of authorities to accord administrative approval to works

required to meet the needs of the Central Departments specified
 GOVERNMENT OF PAKISTAN
Central Public Works Department Code.
SECTION I—INTRODUCTORY
1) This Code is intended to define the scope of the functions of minor local
Governments in respect of central works, as also of officers of the Public Works
Department working either directly subordinate to or under the control of authorities
directly subordinate to the Governor-General. It does not apply to works carried out
otherwise than through the agency of the Public Works Department, nor should
anything in it be deemed to override any special rules laid down by the
Government of Pakistan for application to special classes of works, e. g., the Rules
for the management of Governor-General's Estates.
1-A)
a) All original works and special repairs, costing more than Rs. 2,500 relating
to Central Civil buildings and communications shall be executed through the
•fe- Agency of the Public Works Department, Central or Provincial, as the case may
be. In exceptional cases in which the Public Works Department is not employed for
the execution of such works and repairs, the Audit Department shall invariably be
consulted at the initial stage, /. e., prior to an agreement being entered into with an
architect or contractor, so that suitable provision may " be made, so far as
possible, .for normal audit check and financial control.
b)
i. Original works and special repairs costing Rs. 2,5GQ or less and all ordinary
repairs, irrespective of their cost, relating to buildings the administrative control of
which vests in the heads of Departments, shall be executed by them without
reference to the Public Works Department except where it is not possible for the
heads of Departments to do so.
ii. As an exception to this rule, all works on, and repairs to, such of the buildings in
Lahore, as are under the charge of Central Civil Departments (other than the Civil
Aviation Department) will be executed by the Central Public Works Department on
payment of the usual departmental charges.
c) In all other cases, the Public Works Department shall be responsible for
maintenance, including special repairs, and original works, irrespective, of their
cost.
Note. These rules do not apply to works pertaining to the Lighthouse,
Archaeological and Salt Departments. They also do not apply to works
and repairs-ill connection with sanitary, water-supply and electrical
installations which are governed by paragraph 193 of the General
Financial Rules.
2) The term "minor local Government" as used in all Chief Commissioners.
The following "chief local authorities" discharge the functions and exercise the
Powers of a minor local Government:-
1. The Government of Pakistan in the Ministry of Health and Works in respect
of circles and divisions under their direct control.
 2. Deleted.
3. Deleted.
The term "Audit Officer" includes a Pay and Accounts Officer in cases in which
such an Officer has been entrusted with the discharge of any of this duties assigned to an
Audit Officer under this Code.
3) Where, under the rules in this Code, any function is assigned, or power (other than
that of technical sanction) delegated to an officer of the Public Works Department
of a certain status, and there is no officer of that or of higher status in the local area
concerned, the function may be discharged or power exercised by the minor local
Government.
SECTION II
ESTABLISHMENTS AND MISCELLANEOUS
A. GENERAL
4) Posts under minor local Governments designed to be held by members of the
Central Service of Engineers or of the Provincial Engineering Service are ordinarily
filled by the appointment of officers obtained from fie Provincial Governments. An
officer thus obtained draws the pay of the post to which he is appointed in cases
where a specific rate of pay is attached to such a post ; otherwise he draws the
pay admissible to him upon the time scale of the service to which he belongs. He is
also entitled to any special pay or compensatory allowance attached to the post in
question.
5) Where a post under a minor local Government is borne upon the cadre of a
Provincial Government, appointments to it are made by the Provincial Government
concerned. If the post is of divisional or higher status, the appointment should be
made in consultation with the minor local Government.
6) Applications regarding the leave or retirement of an officer, who is borne upon the
cadre of a Provincial Government and who is serving under a minor local
Government, should be forwarded by the minor local Government with its
recommendation to the Provincial Government for disposal.
B. ANNUAL AND OTHER REPORTS ON ENGINEERING SUBORDINATES
7) Personal registers, or annual reports, showing a continuous record of service,
should be maintained for all engineering subordinates, commendations as well as
censures being entered therein.
8) Deleted.
C. EMPLOYMENT ON LOCAL FUND WORKS
9) A Superintending Engineer may be required to exercise, in addition to his ordinary
duties, supervision over Local Fund expenditure in communication with the civil
officers, under such orders and rules as the minor local Government may lay
down. Similarly, members of the engineering and subordinate establishments of
the department may be employed on Local Fund works in addition to their regular
duties, when such employment is not detrimental to the public service.
D. TEMPORARY AND WORK-CHARGED ESTABLISHMENT
10) Temporary establishment includes all such non-permanent establishment, no
matter under what titles employed, as is entertained for the general purposes of a
division or sub-division, or for the purpose of the general supervision, as distinct
from the actual execution, of a work or works. Work-charged establishment
includes such establishment as is employed upon the actual execution, as distinct
from the general supervision, of a specific work or of sub-works of a specific
project or upon the subordinate supervision of departmental labour, stores and
machinery in connection with such a work or sub-works. When employees borne
on the temporary establishment are employed on work of this nature, their pay
should, for the time being, be charged direct to the work. The entertainment of
work-charged establishment is subject to the rules laid down by the Governor-
General in respect of the entertainment of temporary establishment generally. If
the entertainment of work-charged establishment is contemplated in connection
with any work, the cost should invariably be shown as a separate sub-head of the
estimate for that work.
11) Members of the temporary and work-charged establishments, who are engaged
locally, are on the footing of monthly servants. If they are engaged for a specific
work, their engagement lasts only for the period during which the work lasts. If
dismissed, otherwise than for serious misconduct, before the completion of the
work for which they were engaged, they are entitled to a month's notice or a
month's pay in lieu of notice; but, otherwise, with or without notice, their
engagement terminates when the work ends. If they desire to resign their
appointments they must give a month's notice of their intention to do so, failing
which they with be required to forfeit a month's pay in lieu of such notice. The
terms of engagement should be clearly explained to men employed in the
circumstances mentioned above.
12) Superintending Engineers and Divisional Officer's may, subject to limits of pay of
Rs. 250 and Rs. 100 per mensem, respectively, for each post, and to any general
or special restrictions which the minor local Government may impose, sanction the
entertainment of temporary and work-charged establishment subject to the
conditions that, in the case of temporary establishment, provision for the purpose
exists in the budget and that, in the case of work-charged establishment, provision
for the same has been made in a separate sub-head of the sanctioned estimate.
Provided, further, that the pay of no such temporary or work-charged post shall
exceed the prescribed rates in cases where such rates have been definitely laid
down by a higher authority for any particular class of posts.
E. POLICE AND OTHER GUARDS
13) When marching, or when in camp on public duty, officers ere allowed a guard for
the protection of public property. Such guards are supplied without charge by the
Police Department, and application for them may be made to the Superintendent of
Police by an officer of not lower status than a Divisional Officer. Such guards will
not, however, be supplied unless the officer travelling is in charge of Government
money or valuable Government property, or unless the country is disturbed.
14) In all cases where, through the inability of the Police Department to supply a guard
from the regular Police Force, special guards have to be entertained, the sanction
of the minor local Government will be necessary. Officers may, however, in urgent
cases, entertain the guard in anticipation of sanction, reporting their action at once
 to higher authority. The services of such extra guards should be dispensed with
directly they are no longer required.
F. MEDICAL ESTABLISHMENT
15) Sub-Assistant Surgeons will be allowed as part of the Public Works establishment,
and furnished with medicines at the public expense, wherever any large body of
workmen is collected together. Sanction to their appointment must be obtained
under the usual rules regarding increases of establishment, and application for the
services of individuals to fill sanctioned posts should be made, through the
Superintending Engineer, to the Chief Medical Officer of the minor local
Government concerned.
G. CASHIERS.
16) Cashiers, whether appointed permanently or temporarily, must furnish security,
'the amount being determined by the Superintending Engineer, according to the
circumstances of each case. Store-keepers, sub-store-keepers, and members of
subordinate and clerical establishments entrusted with the custody of cash or
stores may, subject to any general or special orders of the minor local Government
on the subject, be required to furnish security at the option of the Superintending
Engineer of the circle, who will determine whether the amount shall be paid in a
lump sum of by deduction from salary.
H. FORMS AND RECORDS
17) Standard forms included in the Book of Standard Forms published by the
Government of Pakistan must be utilized and may not be altered without the
previous sanction of that Government.
18) Where a definite period after which records may be destroyed has been prescribed
by the Government of Pakistan Divisional Officers may, on the expiry of that
period, order the destruction of such records in their own and subordinate offices.
Superintending Engineers are competent to sanction the destruction of such other
records in their own and subordinate offices as may be considered useless. The
destruction of records which appertain to the accounts of the department is
governed by paragraph 598 of the Central Public Works Account Code. ,A record
of the papers destroyed should be maintained, but the following should on no
account be destroyed:-
Records connected with expenditure which is within the statute of limitation.
Records connected with expenditure on works not completed although beyond the
period of limitation.
Records connected with claims to service and personal matters connected with
persons in the service.
I. TRANSFERS OF DIVISIONAL AND SUB-DIVISIONAL CHARGES.
19) A register of incumbents of charges should be kept in every divisional office
showing the period of incumbency of each officer who has held charge of the
division and of the several sub-divisions, and, in each sub-divisional office, a
similar register of the incumbents of that sub-division only.
20) The relieving officer should inspect the records, cash, mathematical instruments,
 stores, works, and materials’ at site of works, examine the accounts and count the
cash, and, in reporting that the transfer has been completed; should bring to notice
any deficiencies, departures from sanctioned plans and estimates, and, generally,
anything objectionable or irregular in the conduct of business which may have
come to his notice. In the case of the transfer of a sub-divisional charge, the
relieved officer should, unless otherwise ordered, accompany the relieving officer
on his inspection. In the case of the transfer of a divisional charge, the relieved
officer should accompany the relieving officer in his inspection of out stations only
when so directed by the Superintending Engineer; in reporting that the transfer has
been completed the relieving officer should mention what outstations he has yet to
inspect, and when he proposes to visit each.
21) If the relieving officer fails to bring to notice within a reasonable period any
deficiency or defect in work, or stores taken over, from his predecessor, he will be
held responsible for the same, both as to quantity and quality, so far as he was in a
position to ascertain it.
22) The relieved officer should give the relieving officer a memorandum showing all the
works in hand and the orders remaining to be complied with, detailing such matters
as particularly require his attention, with full explanation of any peculiarity of
circumstances or apprehended difficulties. He should also furnish the relieving
officer with a complete statement of all unadjusted claims, and a report as to any
complication likely to arise owing to their non-adjustment.
23) The relieving divisional officer should mention specially in his transfer report
whether the accounts may be considered fairly to represent the progress of the
works.
24) In the case of the transfer of a division the report of completion of transfer should,
except in special circumstances, be submitted within a fortnight of such transfer. In
the case of any disagreement between the relieved and relieving officers, a
reference should be made to the Superintending Engineer.
25) The transfer report of a sub-divisional charge should be made in the prescribed
form which, on receipt by the Divisional Officer, should be scrutinized by him, any
remarks necessary being entered in the column provided for that purpose. It
should then be forwarded to the Superintending Engineer, who, after passing such
orders as may be necessary, should return it to the Divisional Officer for record in
his office.
26) In the case of a divisional or sub-divisional charge becoming vacant by the death
or sudden departure of the officer in charge, the succeeding officer should take
action as above prescribed and assume charge, forwarding to the Superintending
Engineer or Divisional Officer, as the case may be, the receipts which would
otherwise be given to the relieved officer.
 SECTION III
DUTIES OF OFFICERS OF THE PUBLIC WORKS DEPARTMENT
A. CHIEF ENGINEER.
27) The Chief Engineer is responsible to the minor local Government for the efficient
administration and general professional control of public works within its
jurisdiction, and is its chief professional adviser in all matters connected with them.
28) It will be the duty of the Chief Engineer to recommend to the minor local
Government transfers and postings of Superintending Engineers. Transfers of
Divisional Officers and of other establishment are within his competence.
29) The Chief Engineer will exercise a concurrent control, with the Audit Officer, over
the duties of the officers of the department in connection with the maintenance of
the accounts, and will give all legitimate support to the Audit Officer in enforcing
strict attention to the regulations concerning the disbursement of money, the
custody of stores and the submission of accounts. He will have no authority over
the Audit Officer in regard to audit matters, but will have a claim on him for
assistance and advice in matters relating to accounts and finance. He will arrange
that the Audit Officer is kept fully cognizant of all proceedings and proposals, to
enable the latter to fulfill his functions.
30) The Chief Engineer will prepare, annually, the portion of the budget estimates
relating to the works under his control. It will be his duty to administer the grant,
and, with this object, to keep a close watch over the progress of the expenditure
against it, with a view to seeing that no excess is permitted to occur, and that, if
additional funds are necessary, application for the same is made. It will, further, be
his duty to see that the grant is fully expended in so far as is consistent with
general economy and the prevention of large expenditure in the last months of the
year, and that any money that is not likely to be needed during the year is promptly
surrendered so as to allow of its appropriation for other purposes by the proper
authority.
31) The general supervision and control of the assessment of revenue from irrigation
works, within the limits of his charge, will rest with the Chief Engineer, who will
frame the necessary estimates and watch carefully the progress of the realizations
during the course of the year.
B. SUPERINTENDING ENGINEER
32) The administrative unit of the department is the circle, in charge of a
Superintending Engineer. In local areas in which there is no Chief Engineer, the
duties assigned in paragraphs 27 to 31 above will devolve upon the
Superintending Engineer.
33) Subject to any orders of the minor local Government, the transfers and postings
within his circle of establishment, other than of Divisional Officers and Accountants,
may be made by the Superintending Engineer on his own authority.
34) The Superintending Engineer should examine the books of Divisional Officers and
their subordinates, and see that matters relating .to the primary accounts are
attended to personally by the Divisional and Sub-Divisional Officers and that the
accounts fairly represent the progress of each work. It will also be his duty to
 examine the registers of works, and, when he considers it necessary, he may
require a Divisional Officer to report to him monthly or at longer intervals, on a
Works Slip, the total expenditure to date under each sub-head of a work, in
contrast with the sanctioned estimate. It will thus be seen that it rests with the
Superintending Engineer to investigate excesses over sub-heads with a view to
deciding whether or not a revised estimate will be required for the work. When a
revised estimate is required, it will also devolve on the Superintending Engineer to
see that it is submitted in due time to the sanctioning authority. See paragraphs 44
and 69.
35) It will be the duty of the Superintending Engineer to inspect the various works in
progress within his circle, and to satisfy himself that the system of management
prevailing is efficient and economical, that the different stores are duly verified
according to the rules laid down, and that there is no accumulation of stock in any
division beyond its requirements. He is also responsible that no delay is allowed to
occur in the submission of completion reports. He should, further, so far as may be
possible, inspect periodically all important public buildings and other works within
his jurisdiction.
36) The Superintending Engineer will inspect the divisional offices at least once a year
and record the results of such inspection in the prescribed form. He is also
required to satisfy himself, from time to time, that the staff employed in each
division is actually necessary and adequate for its management.
37) The Superintending Engineer is required to make it his special duty during his
tours to see that measurement books are carefully kept and measurements
properly recorded, and that they are complete records of the actual measurements
of each kind of work done for which certificates have been granted. He should also
see that any orders of the minor local Government regarding check measurements
are duly observed.
38) The supervision and control of the assessment of revenue from irrigation works
within his circle will rest with the Superintending Engineer.
39) The Superintending Engineer is authorized to correspond direct with any of the
local authorities, civil or -military, within the area of his jurisdiction.
C. DIVISIONAL OFFICER
40) The executive unit of the department is the division, in charge of a divisional
Officer, who is responsible to the Superintending Engineer for the execution and
management of all works within his division.
41) Subject to the orders of the Superintending Engineer, a Divisional Officer may
transfer establishment (other than sub-divisional officers) from one station to
another within his division.
42) The Divisional Officer is required to take the necessary steps for obtaining cash for
the works under-his control, to keep accounts, and to submit them punctually to the
Audit Officer under the rules for the time being in force. He is responsible for the
arrangements for account keeping, in which matter he will be assisted by his
Divisional Accountant, and he must see that his accounts are posted from day to
day and that the Accountant carries out his duties regularly and punctually. The
responsibility for the correctness, in all respects, of the original records of cash and
 stores, receipts and expenditure, as also for seeing that complete vouchers are
obtained rests with the Divisional Officer, who will, before submitting the monthly
accounts, carefully examine the books, returns and papers from which the same
are compiled.
43) The Divisional Accountant is responsible to the Divisional Officer for the correct
compilation of the accounts of the division from the data supplied to him. The
relative position of the Divisional Accountant to the Divisional Officer in respect of
accounts is analogous to that of a Sub-Divisional Officer to a Divisional Officer in
respect of works, and the responsibilities of the latter for the work of the Divisional
Accountant are similar to those which attach to him in respect of the execution of
work in the charge of his other subordinates. See also Central Public Works
Account Code, paragraphs 98 to 103.
44) The Divisional Officer is held primarily responsible for affording information in
cases of probability of excess of actual over estimated cost of work, and should
report any such probability to the Superintending Engineer at once, describing the
nature and cause of the excess and asking for orders. This report should be made
on the 'Works Slip* Form. Divisional Officers must also submit the Works Slip, with
such explanation as will enable the Superintending Engineer to pass orders on the
case, on the occurrence, or the probability, of the occurrence, of any irregularity in
the rate or cost of a sub-head. All important liabilities not brought to account should
also be noted on the Works Slip.
Note. It is unnecessary for the Divisional Officer, to submit the Works
Slip in cases in which he can pass finally excesses over estimates
under paragraph 71.
45) The Divisional Officer is required to inspect, at least once a year, the more
important buildings and works in his division, and is responsible that proper
measures are taken to preserve them and to prevent encroachment on
Government lands in his charge. He should keep accurate plans of all such lands
and take care that his subordinates make themselves acquainted with the
boundaries and see that they are respected.
Note A Divisional Officer must keep on record in his office the
following plans, or such of them as are required in his division :—
1. Complete plans, sections and elevations of every building or other work
under his charge, as actually constructed, any subsequent alteration being
carefully noted. The boundaries of the ground attached to any buildings should be
distinctly shown.
2. Plans of roads under his charge, showing the quarries whence metal is
obtained.
46) Immediately a work is finished, it is the duty of the .Divisional Officer to close the
accounts of it and to prepare the Completion Report, if required by the rules in
paragraph 99.
Note. When it is decided to abandon a work, the accounts relating to
the work should be closed as soon as possible after such decision is
reached.
47) A Divisional Officer is required to report immediately to the Superintending
 Engineer any important accident or unusual occurrence connected with his division
and to state how he has acted in consequence. See also paragraph 93.
48) It is the duty of the Divisional Officer to administer the grant made for public works
in his division, and, with this object, to keep a close watch over the progress of
expenditure against it with a view to seeing that no excess is permitted to occur
and that, if additional funds are necessary, application for the same is made.
49) The Divisional Officer is responsible for the detailed assessment of the revenue to
be obtained from irrigation works within his division, and will maintain such records
and accounts for the purpose as may be prescribed.
50) A Divisional Officer can receive orders only from his Superintending Engineer, the
Head of the minor local Government, or other civil officer duly authorized.
D. SUB-DIVISIONAL OFFICER
51) The division is divided into sub-divisions, in charge of Sub-Divisional Officers, who
are responsible to the Divisional Officer for the management and execution of
works within their sub-divisions.
SECTION IV
WORKS
A. CLASSIFICATION OF THE OPERATIONS OF THE PUBLIC WORKS DEPARTMENT
52) The operations of the department are divided primarily into two categories, original
works and repairs, the first including new works, alterations, additions and
purchases, the second repairs and maintenance. For the purpose of this rule, all
work necessary to bring into use newly purchased or previously abandoned
buildings falls in the first category.
Note 1. When a portion of an existing structure is to be dismantled and
replaced, if the cost of such replacement represents a genuine
increase in the permanent value of the property as an asset, the work
should be classed as original work, the cost (which should be
estimated if not known) of the portion replaced being credited to the
estimate for "original work " and debited to " repairs". In all other
cases, the whole cost of the new work should be charged to “repairs
".
Note 2. The capital value of any portion of a building which is
abandoned or dismantled without replacement should be written off
the total capital value of the building as recorded in the books.
B. BASIC RULES APPLICABLE TO ALL CENTRAL WORKS EXECUTED BY THE PUBLIC WORKS
DEPARTMENT
53) There are four main stages in the project for a central work, namely, administrative
approval, expenditure sanction, technical sanction, and the appropriation or re-
appropriation of funds. These stages are described in the following rules.
a) Administrative Approval.
54) For every work (excluding petty works and repairs) it is necessary to obtain, in the
first instance, the concurrence of the competent authority of the administrative
department requiring the work. The formal acceptance of the proposals by that
 authority is termed “administrative approval" of the work, and it is the duty of the
local officer of the department requiring the Work to obtain the requisite approval to
it. An approximate estimate and such preliminary plans as are necessary to
elucidate the proposals should be obtained from the Public Works Department,
and, subject .to any orders which the minor local Government may prescribe, the
Divisional Officer may be required to provide these on the requisition of the head of
the department concerned, or of such officer as is competent to accord administra-
tive approval to the work. In cases in which the approximate estimate exceeds Rs.
20,000 in respect of works in the Pakistan Public Works Divisions at Lahore or Rs.
10,000 in respect of works in other areas, the estimate and plans should be
forwarded to the requisitioning authority through the Superintending Engineer. The
Divisional Officer must, however, in each case, exercise his judgment on the
demand made, and it is his duty to oppose, at this stage, any application of the real
necessity for which he is not satisfied. In any case in which he feels that he cannot
recommend the execution of a work called for by a duly constituted authority, he
should explain his objections to the officer concerned and, if he fails to convince
him, should refer the matter for the orders of the Superintending Engineer. The
procedure prescribed in this rule will apply also to modifications of the proposals
originally approved, if, by reason of such modifications, revised administrative
approval becomes necessary (see paragraph 65) and to material deviations from
the original proposals, even though the cost of the same may be covered by
savings on other items.
Note In the case of works required not for a particular department but
in the interests of the general public, e.g., communications and
irrigation works, no formal administrative approval is required, but
minor local Governments should lay down such rules as may be
necessary to ensure the submission and scrutiny of preliminary
designs and estimates before the detailed estimate is prepared for the
purpose of technical sanction.
b) Expenditure Sanction.
55) Expenditure sanction means the concurrence of the Government of Pakistan in the
expenditure proposed, in cases where this is necessary (see paragraph 66). In all
other cases the act of appropriation or re-appropriation of funds (see paragraph
57) will operate as sanction to the expenditure concerned. The duty of obtaining
expenditure sanction, where necessary, rests with the department requiring the
work.
c) Technical sanction.
56) Subject to the provisions of paragraph 102, for each individual work proposed to
be carried out, except petty works, petty repairs, and repairs for which a lump sum
provision has been sanctioned under paragraph 106, a properly detailed estimate
must be prepared for the sanction of competent authority ; this sanction is known
as the technical sanction to the estimate and, except in cases such as are referred
to in paragraphs 58 and 75, must be obtained before the construction of the work
is commenced. As its name indicates, it amounts to no more than a guarantee that
the proposals are structurally sound, and that the estimates are accurately
calculated and based on adequate data. Such sanction will be accorded by the
officer of the Public Works Department authorized to do so. In the case of an
 original work, other than a petty work, the countersignature of the local head of the
department on behalf of which its exaction is proposed, or of such other officer of
lower status as may have been empowered to accord administrative approval to it,
should be obtained to the plans and estimates in token of his acceptance of them,
before technical sanction to the latter is accorded. If, subsequent to the grant of
technical sanction, material structural alterations are contemplated, the orders of
the original sanctioning authority should be obtained, even though no additional
expenditure may be involved by the alterations. See also paragraph 73.
Note. It is not essential that expenditure sanction should invariably be
obtained before technical sanction is given; in some cases it may be
convenient to reverse the order of these stages. But, until funds for
the work have actually been allotted or promised by competent
authority, a Divisional Officer cannot be required, except by his
departmental superiors, to prepare the detailed plans and estimates
necessary for the purpose of technical sanction.
d) Appropriation and re-appropriation.
57) Appropriation or re-appropriation represents the allotment of a particular sum of
money to meet expenditure on a specified object; it is operative only for the official
year for which it is made.
e) Summary.
58) It follows from the provisions of paragraphs 54 to 57 above that, except in cases
where the omission of one or more of the stages therein referred to is permissible
under other rules, it is a fundamental rule that no work shall be commenced or
liability incurred in connection with it until administrative approval has been
obtained, a properly detailed design and estimate have been sanctioned,
expenditure sanction has been accorded and allotment of funds made. If in any
case, whether on grounds of urgency or otherwise, an executive officer is required
by superior authority to carry out a work or incur a liability which involves an
infringement of these fundamental rules, the orders of such authority should be
conveyed in writing. On receipt of such written orders or, in cases of emergency,
on his own responsibility, the officer may proceed to carry put the necessary work,
subject to the condition that he immediately intimates to the Audit Officer
concerned that he is incurring an unauthorized liability and states approximately
the amount of the liability which he is likely to incur.
C. POWERS OF AUTHORITIES TO ACCORD APPROVAL OR SANCTION TO CENTRAL WORKS.
a) General
59) A group of works which forms one project shall be considered as one work, and
the necessity for obtaining the approval or sanction of higher authority to a project
which consists of such a group of works is not avoided by the fact that the cost of
each particular work in the project is within the powers of approval or sanction of
the minor local Government or officer concerned.
Note. While no officer may sanction any estimate for a work which
cannot be fully efficient unless other works are also sanctioned, if the
cost of all such works collectively exceeds his power of sanction, it is
not the intention that two or more works should be regarded as
 forming part of a group of works merely because they are of the same
nature, if they are otherwise mutually independent.
b) Administrative Approval
60) Subject in the case of residential buildings to the condition that the scale of
accommodation supplied shall not exceed that which is considered by the Ministry
of Finance of the Government of Pakistan to be appropriate to the status of the
occupant, and to the restrictions mentioned in paragraph 63 below, a minor local
Government is empowered to accord administrative approval to a work required to
meet the needs of departments under its direct administration, provided, that the
estimated cost of the work does not exceed Rs. 20,000.
61) Subject in the case of residential buildings to the condition that the scale of
accommodation supplied shall not exceed that which is considered by the Ministry
of Finance of the Government of Pakistan to Be appropriate to the status of the
occupant, and to the restrictions mentioned in paragraph 63 below, the authorities
specified in the Appendix are empowered to accord administrative approval to a
work required to meet the needs of their departments, provided that the estimated
cost of the work does not exceed the amount specified in that Appendix against
heir names.
62) When the estimated cost of a work exceeds Rs. 20,000, or, in the case of a work
required by one of the departments specified-in the Appendix, exceeds the powers
of any officer of the department in question, the administrative approval of the
Government of Pakistan in the administrative Ministry or Division concerned must
be obtained through the minor local Government.
63) The exercise of the powers conferred by paragraphs 60 and 61 above are subject
to the following restrictions :—
a) No authority is entitled to accord administrative approval to an estimate for
alterations or additions to a residential building, other than a residence of the head
of a minor local Government, if the effect of the expenditure contemplated would
be to increase the capital cost of the building to a figure beyond that to which the
authority in question is competent to accord administrative approval in the case of
a new residence.
Note. As an exception to this sub-rule, the Public Works Department
of the minor local Government may, in all cases, accord administrative
approval to estimates for alterations and additions to existing
residential buildings up to a limit of Rs. 200 in each case, except in
special circumstances where a higher limit has been fixed by the
Government of Pakistan.
b) The administrative approval of the Government of Pakistan is required to
any estimate exceeding Rs. 1,000 for additions or alterations to an existing Circuit
House if the capital cost of the building exceeds Rs. 30,000, or if the effect of the
expenditure contemplated would be to raise the capital cost above the Figure.
c) In the case of expenditure on original works and special repairs to a
residence of the head of a minor local Government the local Government in
question may accord administrative approval to works costing not more than Rs.
15,000 in any one year upon each such residence and its connected buildings.
 Should the estimate of the cost of any particular work exceed this amount, even if it
is intended that the expenditure should be divided over two or more years, the
administrative approval of the Government of Pakistan must be obtained.
d) A minor local Government may not accord administrative approval to an
estimate, supplementary to an estimate administratively approved by the
Government of Pakistan for expenditure upon a residence of the head of the minor
local Government, in order to provide for work for which no specific provision was
made in the original estimate.
e) the powers conferred do not extend to :—
1. the provision of two or more houses for the same officer ;
2. the supply of new furniture, whether in an office building or a residence,
except where the Minor Local Government or officers of the Pakistan Public Works
Department have been empowered to sanction the replacement of furniture in
residential buildings or to purchase office furniture for Public Works Department
offices (vide Note under paragraph 123)
the provision of special amenities such as a tennis court, a garden maintained at
Government expense, fruit trees, etc.Minor local Governments may, at their discretion,
delegate their powers of administrative approval, in whole or part, to officers subordinate
to them.
c) Excesses over amount administratively approved.
65) When the expenditure upon a work exceeds, or is found likely to exceed, the
amount administratively approved for it by more than 10 per cent., or the limit
prescribed in paragraphs 60 and 61, whichever is less, a revised administrative
approval must be obtained from the authority competent to approve the cost, as so
enhanced.
Note.—No revised administrative approval is, however, necessary if
the excess is covered by requisite expenditure sanction.
g) Expenditure sanction.
66) Expenditure sanction, where such sanction is necessary under rule 2 (b) of the
rules in the Book of Financial Powers, can be given only by the Ministry of Finance
of the Government of Pakistan. Application for such sanction should be made
through the Government of Pakistan in the administrative Ministry or Division
concerned.
g) Modifications in expenditure sanction,
67) Any excess over the amount to which expenditure sanction has been given
requires a revised expenditure sanction which would be applied for as soon as
such an excess is foreseen. For the procedure in cases where savings are
anticipated see paragraphs 73 and 74.
g) Technical sanction.
68) The following officers are empowered to accord technical sanction to detailed
estimates for works subject to the limits stated below which are exclusive of
charges for establishment and tools and plant:—
 Rs.

Chief Engineer.. .. .. .. Full Powers.

Superintending Engineers .. .. .. 1,00,000

Divisional Officers Lahore Pakistan Public Work Divisions 20,000

Other Divisional Officers .. .. 10,000

Irrigation Officer Baluchistan .. 10,000

Resident Engineer Gilgit Public Works Sub-Division 20,000

Sub-Divisional Officers in the Lahore Pakistan Public Works

Divisions, if they are officers of the Asstt. Executive Engineer's 2,500
'class

Sub-Divisional Officers in the Lahore Pakistan Public Works

Divisions, if they are not officers of the Asstt. Executive 500
Engineer's class .. ..

g) Excesses over technical sanction

69) A revised estimate must be prepared when the sanctioned estimate is likely to be
exceeded by more than 5 per cent., except in the cases provided for in Note I to
paragraph 71 and in paragraph 72.
70) The powers of Officers of the Public Works Department to accord technical
sanction to revised estimates are the same as their powers to accord original
sanctions.
71) An officer of the Public Works Department may pass excesses over estimates
provided that the excess is not more than 5 per cent, of the amount sanctioned and
does not exceed the amount up to which he is entitled to accord sanction to an
original estimate.
Note 1.—As an exception to this rule, any officer named in paragraph
68 above may pass excess expenditure within a limit of Rs. 100 on
sanctioned original works and repairs, irrespective of the total amount
of the sanctioned estimate.
Note 2.—No officer of the Public Works Department is entitled to pass
any excess over a revised estimate sanctioned by a higher authority
than himself.
72) When the excess occurs at such an advanced period in the construction of a work
as to render the submission of a revised estimate purposeless, and the completion
report is utilized as such revised estimate under paragraph 98, an officer of status
 not lower than that of Superintending Engineer may pass the completion report, if
the total expenditure in question is not greater than that which he is empowered to
sanction in the case of a revised estimate under paragraph 70.
i) Modifications in amount technically sanctioned.
73) In cases where a substantial section of a project sanctioned by a higher authority
than himself has been abandoned, or where material deviations from the original
proposals are expected to result in substantial savings, the Superintending
Engineer must revise the amount of the estimate and intimate both to the Audit
Officer and to the Divisional Officer that the amount of the expenditure sanction
should be reduced accordingly. In cases where the saving is due to material
deviations of a structural nature from the design originally approved, and the
amount of the revised estimate is greater than that up to which the Superintending
Engineer is empowered to sanction estimates technically, a revised technical
sanction must Be applied for from competent authority.
74) If at any time, either before or during the construction of a work, it is found that the
original estimate for it is excessive for reasons other than those mentioned in
paragraph 73, an officer of rank not lower than Divisional Officer may sanction a
revised estimate for it, even though the amount of such revised estimate may
exceed that to which he is ordinarily empowered to accord sanction. When
according such sanction he should intimate to the Audit Officer that the amount of
the expenditure sanction should be reduced accordingly.
i) Technical sanction to component parts of a project.
75) In exceptional cases where it is desirable to commence work on a project to which
expenditure sanction has been accorded by competent authority before the
detailed estimate for the whole project has been sanctioned, it is permissible for
the authority competent to sanction, the final technical estimate as a whole to
accord sanction to detailed estimates for component parts of the project, subject to
the fallowing conditions:—
1. For each such work or component part there must be a fully prepared
detailed estimate, and, in the expenditure sanction as a whole, there must be a
clear and specific amount corresponding to the work or component part in
question.
2. The amount of the detailed estimate must not exceed the amount included
in the expenditure sanction.
3. The sanctioning authority must be satisfied, before according sanction, that
no material deviations from the whole project as prepared for the purpose of
expenditure sanction are to be anticipated, and that the amount of the technical
sanction for the whole project is not likely to exceed the amount of the expenditure
sanction.
Note.—'''his rule does not apply to estimates for parts of individual
buildings.
j) Appropriation and re-appropriation.
76) The powers of minor local Governments to appropriate funds out of the sums
allotted to them to meet, expenditure from central revenues upon public works are
 detailed in rules 28 to 30 of appendix 8 to the Central Public Works Account Code.
D. LAPSE OF SANCTION.
77) The approval or sanction to an estimate for any public work, other than annual
repairs, will, unless such work has been commenced, cease to operate after a
period of five years from the date upon which it /as accorded. See paragraph 103.
F. COMMUNICATION TO AUDIT OF APPROVALS AND SANCTIONS.
78) A return of all estimates sanctioned by the Divisional Officer should be sent by him
to the Superintending Engineer and these sanctions, together with those accorded
by the Superintending Engineer, should be communicated monthly through the
Chief Engineer to the Audit Officer. Sanctioning authorities will be responsible for
the communication, to the Audit Officer concerned, of all approvals and sanctions
accorded under the foregoing rules, which are not included in the monthly return.
F. RULES TO BE OBSERVED BEFORE, DURING AND AFTER THE EXECUTION OF
WORKS
a) General rules.
79) It must be regarded as a fundamental rule that, without the previous sanction of the
Government of Pakistan, no main artery of communication, such as a trunk road,
may be abandoned or allowed to fall out of repair. As military considerations of
importance may be involved in any change in through communications, all
proposals for the removal of bridges or ferries on such communications must
invariably be submitted for the consideration and orders of the Government of
Pakistan.
80) If the construction of a proposed work is likely to affect adversely the interests of
any other Province, minor local Government, or State, the fact should invariably be
brought to notice in submitting the estimate for it.
b) Estimates.
81) The papers to be submitted with the project for a work will, in general, consist of a
report, plans, a specification and a detailed statement of measurements, quantities
and rates, with an abstract showing the total estimated cost of each item. These
documents together form what is called "the estimate" in the sense of this Code.
Subject to the rules contained in the Central Public Works Account Code, a minor
local Government may lay down subsidiary rules regarding the preparation of
estimates and prescribe the details to be shown therein.
82) In addition to the provision for all expenditure which can be foreseen, 5 per cent,
should be added to the estimate to cover the cost of unforeseen contingencies.
83) The authority granted by a sanction to an estimate must on all occasions be looked
upon as strictly limited by the precise objects for which the estimate was intended
to provide. Accordingly, any anticipated or actual savings on a sanctioned estimate
for a definite project should not, without special authority, be applied to carry out
additional work not contemplated in the' original project or fairly contingent on its
actual execution.
84) Savings due to the abandonment of a substantial section of any project are not to
be considered as available for work on other sections.
85) Without the sanction of the Superintending Engineer, ascertained savings may not
be diverted from one section of a project to another, nor may the provision for
contingencies be diverted to any new work or repair Which is not provided for in
the estimate, and of which the cost exceeds Rs. 2, 500,or such smaller sum as
may be fixed by the minor local Government.
Note.—As an exception to this rule, an excess of more than 10 per
cent, over the amount included in the administrative approval for a
residential building forming part of a larger project may not be
sanctioned by the Superintending Engineer.
c) Preliminary operations.
1. Land acquisition.
86) When land is required for public purposes the officer of the Public Works
Department should, in the first instance, consult the Chief Revenue Officer of the
district, and obtain from him the fullest possible information as to the probable cost
of the land, together with the value of buildings, etc., situated on the property, for
which compensation will have to be paid. Upon. The information thus obtained, an
estimate should be framed by the Public Works officer and submitted for sanction.
When sanction to such an estimate has been obtained, the Divisional Officer or
other Public Works officer concerned should commit the matter to the Revenue
Officer who will take the necessary preliminary action for the appropriation of the
land under the Land Acquisition Act, or for its acquisition by private negotiation.
Should it subsequently be found impossible to obtain the land required without
materially exceeding the estimate, or to obtain some other plot of land in lieu of
that originally proposed, the Public Works officer will submit a revised estimate for
sanction. In cases where the amount claimed by the owner is largely in excess of
the amount awarded by the Revenue Officer, possession should not be taken
except under the specific orders of the authority sanctioning the work until the time
has elapsed within which an appeal may be preferred.
87) All proposals for the occupation of land within cantonment limits, forming part of an
encamping ground or otherwise held for military purposes, should be submitted, in
the case of land within cantonment limits, to the cantonment authority and, in, other
cases, to the General Officer Commanding the Division or Independent Brigade.
These officers will take the necessary steps to obtain the sanction of the
Government of Pakistan Ministry of Defence to the proposals.
2. Calling for and acceptance of tenders.
88) Subject to the following rules and those contained in the Pakistan Public Works
Account Code, minor local Governments have full powers to accept tenders and
are authorised to frame subsidiary rules relating to the calling for or acceptance of
tenders and the general procedure connected with contracts. They may also
prescribe the procedure to be observed in connection with piece-work agreements
in which only a rate is agreed upon without reference to the total quantity of work to
be done or the quantity to be done within a given period and which are not
contracts within the meaning of this Code.
89) Where work or the supply of materials is to be given out on contract, the following
conditions must-be observed :—
 a) Tenders must be invited in the most open and public manner possible,
whether by advertisement in the press or by notice in English and the written
language of the district posted in public places, after the estimate has been
technically sanctioned and the contract documents have been approved by an
authority not lower than that empowered to accept the tender.
b) All tenders should be opened, in the presence of such intending contractors
or their agents as may choose to attend at a time and place which should be
advertised. In cases where the lowest tender is not accepted, reasons should be
recorded confidentially, In selecting the tender to be accepted, the financial status
of the individuals and firms- tendering should be taken into consideration in
addition to all other relevant factors.
c) The agreement with the contractors selected must be in writing and should
be precisely and definitely expressed; it should state the quantity and quality of the
work to be done, the specifications to be complied with, the time within which the
work is to be completed, the conditions to be observed, the security to be lodged,
and the terms upon which the payments will be made and penalties exacted, with
any provisions necessary for safeguarding the property entrusted to the contractor.
If necessary, drawings should be appended showing the general dimensions of the
proposed work and details of the various parts. Where a standard form is
applicable to the case, it should be adopted; otherwise special forms should be
utilized, prepared in consultation with the Law Officers of Government.
The terms of a contract once entered into should not be materially varied without
the previous consent of the officer competent to enter into the contract as so varied.
d) No minor local Government or officer may accept any contract—
1. which exceeds the amount up to which it or he is empowered to accept
tenders under paragraph 91;
2. until an assurance has been received, either at the time of communication
of expenditure sanction or subsequently, from the authority competent to provide
the necessary funds that they will be allotted before the liability matures;
3. which relates to a work not yet technically sanctioned;
4. which exceeds the amount technically sanctioned for the work by an amount
greater than it or he is empowered to pass;
5. which .involves liabilities in excess of the amount of the expenditure
sanction;
6. any provision of which infringes any standard rule or order of higher
authority, e. g., the rules for the supply of articles for the public service;
7. which involves an uncertain or indefinite liability or any condition of an
unusual character.
e) Security for the due fulfillment of the contract should invariably be taken.
This security may take the form of a cash deposit, a deposit of interest bearing
securities, a deduction of 10 per cent, from the payments to be made on account of
work done, or a personal bond of two persons of known probity and wealth.
f) Engineers and their subordinates are responsible that the terms of contracts
 are strictly enforced, and that no act is done tending to nullify or vitiate a contract.
g) Subject to the provisions of sub-paragraph (d) above, which may not be
infringed, minor local Governments are empowered to permit or condone
departures from the conditions imposed by this paragraph in specific cases where
such departures are unavoidable.
90) It is not the intention to prevent the officers mentioned in sub-paragraph (d) of the
preceding paragraph from giving out to different contractors a number of contracts
relating to one work, even though such work may be estimated to cost more than
the amount up to which they are empowered to accept tenders. But no individual
contractor may receive a contract amounting to more than this sum nor, if he has
received one contract, may he receive a second in connection with the same work
or estimate while the first is still in force, if the sum of the contracts exceeds the
power of acceptance of the officer concerned.
91) An officer of the Public Works Department may accept a tender for a contract up to
the amount to which he is authorized to accord technical sanction to estimates.
But, as an exception to this rule, in minor local Governments in which the principal
technical officer is a Superintending Engineer or Divisional Officer, such officer
may accept tenders, subject to the conditions mentioned in paragraphs 89 and 90,
without limit in the case bf the former and up to a limit of Rs. 1,00,000 in that of the
latter.
Note.—In cases where materials are supplied by Government to the
contractor, the amount of the contract should, for the purpose of
determining the authority competent to accept it, be taken to be the
net amount to be paid to the contractor, exclusive of the cost or value
of the materials so supplied.
e) Rules to be observed during construction.
1. General.
92) No religious edifice should be destroyed or injured in the execution of works
without the full and free consent of the persons interested in it, nor without the
concurrence of the principal civil or political authority on the spot, except under the
orders of the minor local Government within whose jurisdiction the edifice stands.
93) Serious accidents should be reported to the Superintending Engineers {see
paragraph 47) and also at the discretion of the Divisional Officer to the minor local
Government direct. Divisional Officers and other officers or subordinates in charge
of works should furnish immediate information to the proper civil authorities on the
occasion of every serious accident, and, in the case of death on the spot; they
should not allow the body to be removed till an inquiry has been held.
94) Every officer or subordinate in charge of a work carried out under contract should
furnish to the Divisional Officer at the beginning of each month a progress report of
the measurements, and a calculation of the quantities of work paid for during the
previous month, together with a return of all the materials at site on the last day of
the month. It is the duty of the officer in charge to bring to notice any dilatoriness,
bad work, or anything militating against the interests of Government, on the part of
the contractor; and he .will be responsible for any neglect in this respect. In the
case of works executed by daily labour a Divisional Officer may require labour
 reports, in the prescribed form, showing the number of each class of laborers
employed on each work or sub-work, to be submitted to him at such intervals as he
may direct.
95) A Divisional Officer is strictly prohibited from commencing the construction of any
work, or expending public funds, without the sanction of competent authority; also
from making or permitting any, except trifling, deviations from any sanctioned
design in the course of execution, except under specific authority or in case of
emergency, in which latter case the change should be forthwith reported to the
Superintending Engineer.
2. Supplementary estimates.
96) Any development of a project thought necessary while a work is in progress, which
is not fairly contingent on the proper execution of the work as first sanctioned, must
be covered by a supplementary estimate accompanied by a full report of the
circumstances which render it necessary. The abstract must show the amount of
the original estimate and the total of the sanction required including the
supplementary amount.
3. Revised estimates.
97) When any excess over a sanctioned estimate is foreseen, and there is likely to be
unavoidable delay in the preparation of a revised estimate, an immediate report of
the circumstances should be made to the authority whose sanction will ultimately
be required. When a revised estimate is submitted, it must be accompanied by a
statement comparing it with the latest existing sanction of competent authority, and
by a report showing the progress made to date.
98) When excesses occur at such an advanced period in the construction of a work as
to render the submission of a revised estimate purposeless, the excesses, if
beyond the power of the Divisional Officer to pass, may be explained in a
Completion Report or Statement prepared under the rules in paragraph 99.
f) Procedure on completion of a work.
99)
a) A consolidated Completion Statement in Central Public Works Account
Form No. 45 should be prepared monthly of all completed works other than those
referred to in sub-paragraph (b), the actual expenditure on which is in excess of
the sanctioned estimate by an amount greater than that which the Divisional
Officer is empowered to pass. This Statement should show for each work or group
of works the estimated amount, the outlay and the excess. In cases in which the
Completion Statement is utilized instead of a revised estimate under paragraph 98,
sufficient details must be given, if the excess is more than 5 per cent., to satisfy the
authority whose sanction is necessary.
b) A detailed Completion Report in Central Public Works Account Form No. 44
need only be prepared in respect of works on Which the outlay has been recorded
by sub-heads.
1. when, if the work was sanctioned by higher authority, the total
estimate has been exceeded by more than 5 per cent., and
2. when, if the work was sanctioned by; the Divisional Officer, the total
 estimate has been exceeded by .an amount greater than that which he is
empowered to pass.
This report should give a comparison and 'Explanation of differences between the
quantity, rate and cost of the work executed and those entered in the estimate.
Note.—The Superintending Engineer may, if he so desires, require a
detailed Completion Report to be prepared on the completion -of any
other work.
100) On the completion of any work of which a Completion Report or Statement is
required under paragraph 99, such Report or Statement should be forwarded by
the Divisional Officer to the Audit Officer who will, after verification of the figures,
transmit it to the Superintending Engineer. Completion plans, if any, should not be
sent to the Audit Office, but should be forwarded direct to the Superintending
Engineer who will attach them to the Report or Statement on its receipt. After the
final disposal of the Report or Statement, it should be returned to the divisional
office for record.
G. Special rules for petty works.
101) The following procedure will be adopted in the case of new petty works and
repairs, the cost of which is not likely to exceed Rs. 2,500 :—
I. If any work, other than ordinary repairs, is required by an officer of a department
other than the Public Works Department, a requisition for it will be made in Central
Public Works Account Form No. 32 by the local head of the department, subject, in
the case of officers of the Central Departments mentioned in the Appendix, to the
amount specific*! in that Appendix against their names. In respect of works of other
classes, the officer of the Public Works Department proposing the work will fill in
the form.
II. The Divisional Officer, or an assistant or subordinate empowered by him to act in
such cases, will record on the requisition his opinion as to what work should be
done and give on the face of the requisition a rough estimate, in lump sums or
otherwise, of the probable cost of each item.
III. The Divisional Officer having sanctioned this estimate, the work will be put in hand
at once without the preparation of a detailed estimate, subject to the appropriation
of funds and, in the case of works initiated by the local head of a civil department,
to acceptance by the latter of the estimate as sanctioned. .
H. Special Rules Regarding Repairs.
102) Minor local Governments are competent to determine for what works, portions of
works or groups of works separate repair estimates must be prepared. In the
absence of such orders, a separate estimate is required for each work.
103) Minor local Governments are empowered to fix the month which is to be
considered as the last month of the working year for the purpose of the annual
maintenance estimate. The sanction to an ordinary repair estimate lapses on the
last day of the year fixed by the minor local Government.
104) Each ordinary repair estimate should include the whole expenditure (including
municipal and other taxes, if any, payable by Government) which it is anticipated
will be incurred during the working year on the maintenance of the work
 concerned. If, however, inconvenience would arise in any exceptional case from
the stoppage of the work on the fixed date, the repairs may be carried to
completion, the expenditure after that date being treated as expenditure against a
fresh repair estimate for the next working year.
105) Estimates for special repairs remain current till the completion of the repairs in the
same manner as estimates for original works.
106) In the case of any building, the cost (excluding municipal taxes) of the ordinary
annual repairs to which is less than Rs. 2,500, the Superintending Engineer may
prescribe, subject to revision from time to time, a lump sum limited to Rs. 2,500
(plus the amount of the municipal or other taxes, if any, payable by Government)
for any one building, to cover the cost of maintenance, and within this amount
expenditure will be permissible without any detailed estimate being prepared.
107) In cases of urgency, the Superintending Engineer may authorize the
commencement of periodical repairs in anticipation of formal sanction to the
estimate; but in such cases an approximate sum must be fixed, to the expenditure
of which sanction is provisionally given, and the Divisional Officer will be
responsible that the regular estimate is submitted at the earliest possible date.
DEPOSIT WORKS
108) The department may occasionally,. at the discretion of the local Government, be
called upon to execute works for which the is provided wholly or in part from —
a) funds of a public nature, but not included in the financial estimates and
accounts of the Government
b) contributions from the public.
Minor local Governments may delegate the power of authorizing the undertaking of
deposit works to Chief and Superintending Engineers and to Divisional Officers, subject to
such limitations and restrictions as they consider suitable.
109) Where a work is to be carried out partly from^ funds provided in the estimates of
the department and partly from funds of the foregoing nature, the contribution will
be considered as a lump sum in addition to the Government grant, and the work
executed in strict accordance with the procedure laid down for central works.
110) The contribution should be realized before any liability is incurred on account of the
work. In cases where the minor local Government is satisfied that the money will
be forthcoming when required, it may authorize the recovery from the contributor
by suitable installment on fixed dates. No interest will be allowed on sums
deposited as private contributions for works.
111) In cases where the department undertakes to design and construct a work wholly
from the sources alluded to in paragraph 108, such as a town hall or reservoir for a
Municipality, or a school or hospital for which funds have been raised by
subscription, the following rules will be observed:—
I. The design and estimate will, in the first instance, be drawn up in communication
with the party or parties depositing or administering the funds, and must be
submitted for the technical sanction of such departmental authority as the extent of
the estimate would require in the case of technical sanction to an ordinary central
work.
 II. Provision must be made to cover the cost of establishment, tools and plant,
accounts and audit, at such percentages as are prescribed in the Central Public
Works Account Code.
III. Prior to the work being put in hand, a written approval to the estimate and design
must be obtained from the authority depositing or administering the funds and an
acknowledgment procured to the effect that, in undertaking the work, the
department does not bind itself to complete the work within the amount of the
estimate, and that the authority depositing or administering the funds agree to
finance any excess that may occur. Any material alteration in design must be
similarly dealt with.
IV. The necessary funds for the prosecution of the work must be realized and paid into
the Government Treasury either in a lump sum or in such installments and by such
dates as the minor local Government may decide in each case. No advance of
Government money for such purpose will be permitted, and in a case where the
money is paid by installments, Government will not be responsible for any increase
in cost, or damage to the uncompleted work, caused by a temporary stoppage of
the work pending receipt of further installments.
V. It will be the duty of the officer in charge of the work to bring at once to the notice
of his superiors and of the local body or individuals any anticipated excess over the
estimate, as well as to provide the fullest information in connection with the
progress of expenditure, so that no responsibility may attach to Government in the
event of the work having to be stopped for want of funds.
VI. Minor local Governments undertaking such works should satisfy themselves that
the extent to which Government is responsible in regard to the execution of the
work is thoroughly understood both by the parties for whom the work is to be
constructed and by the executive officers to whom its construction is to be
entrusted.
VII. Where the work is of magnitude, or there are any special circumstances which
seem to render such a course desirable, an agreement should be drawn up under
legal advice.
SECTION V. ---BUILDINGS
A. FIXTURES.
112) Every public building should tie provided with all necessary fixtures, and the repair
of these should be carried out periodically as part of the repairs to the building. All
petty repairs of fixtures and the replacement of broken glass in. doors and windows
required during the intervals between periodical repairs, will, however, ordinarily be
carried out by the officer" using the building, see item 16 of appendix. 8 to General
Financial Rules.
B. FURNITURE IN RESIDENCES OF HIGH OFFICIALS.
113) The administration of the furniture funds of the official residence of the Heads of
minor local Governments and other high officials including the upkeep of a stock
list and the purchase, repair and maintenance of furniture, will be conducted by
such officer as may be charged with these duties under rules issued by the
Government of Pakistan. The officer responsible for the administration of the
furniture grant is required to furnish to the Audit Officer concerned an annual
 certificate of verification of furniture in the following form.
In every second and fourth year of the incumbency of the high official Other than
the Governor-General, and the Commander-in-Chief and at least once in every three
years, as special inspection and check of the stock list will be made by an independent
Public Works Department officer deputed for the purpose, and the certificate of
verification to be submitted to the Audit Officer in that year will be countersigned by that
officer in token of his joint responsibility for the actual verification. It will be the duty of the
Special inspecting officer to satisfy himself that the furniture is being properly maintained
in good and serviceable order.
Form of Certificate
Certified that all furniture in............ has been inspected and checked with the stock
lists maintained.
I am satisfied
i. that all new supplies up-to-date have been correctly brought on to inventories;
ii. that the inventories are correct in all respects ;
iii. that the articles in stock agree with the inventories ;
iv. that sale proceeds have been properly accounted for ; and
v. that sanctions of competent authority exist for writing off all articles taken off the
inventory.
113-A.—In the case of the Governor-General's residences and the Commander-in-Chief's
residences, the special inspection of furniture will be made in first and last year of
the incumbency by an independent Public Works Department officer deputed
under the rules issued by the Government of Pakistan.
C. PURCHASE OF BUILDINGS.
114) No authority lower than a minor local Government is competent to authorise the
acquisition of a building by purchase, even though the purchase or construction of
the required accommodation may have been sanctioned by competent authority. In
all such cases a survey and valuation report by the Divisional Officer should be
submitted to the minor local Government.
D. SALE OR DISMANTLEMENT OF BUILDINGS.
115) No public building, which is not a purely temporary structure, may be sold or
dismantled without the sanction, previously obtained, of the Government of
Pakistan, if its book value exceeds Rs. 10,000 or, in other cases, of the minor local
Government or the Chief Engineer, Central Public Works Department, as the case
may be.
E. RENTING OF BUILDINGS.
116) It is the duty of the Divisional Officer to endeavour to get tenants for public
buildings not immediately required for Government use. They should generally be
let from month to month, but a lease may be given with the Superintending
Engineer's sanction. A clause in the agreement should be added, when necessary,
to enable the Divisional Officer to terminate the lease at short notice in case the
building is required by Government.
117) Public buildings let to private individuals should not be altered or enlarged at
Government expense to suit the tenant, and persons occupying public buildings on
rent are prohibited from making any alterations even at their own expense, except
with the express concurrence of the Divisional Officer. The fact of any additions or
alterations being made by the tenant confers no right of ownership on him, nor can
the fact of the occupant having made additions or alterations at his own expense
be considered as giving him any claim to a set-off against, or diminution Of, rent.
These conditions should be entered in the agreement or lease.
F. INSURANCE OF BUILDINGS.
118) Insurance of Government buildings should not usually be effected, but minor local
Governments may authorize specially valuable property, liable to special risks to
be insured.
G. USE OF PUBLIC BUILDINGS AS RESIDENCES.
119) No Public building may be occupied as a private residence except under orders of
the Superintending Engineer.
H. REGISTER OF IMMOVABLL GOVERNMENT PROPERTIES.
120) Each Divisional Officer will maintain a register in the pres-scribed form of all'
immovable Government properties in charge of the department within his division.
SECTION VI.—STORES.
A. GENERAL.
121) The stores of the Public Works Department are divided into the following classes,
viz., (i) Stock, or general stores, (ii) Tools and plant, (iii) Road metal and (iv)
Materials charged direct to works. The Divisional Officer is responsible that proper
arrangements are made throughout his division for the custody of stores and for
their protection from deterioration and fire, while, unless there are orders to the
contrary, the officer in charge of a sub-division is responsible for the correctness of
all the stores belonging to it.
B. PURCHASE, MANUFACTURE AND REPAIRS OF STORES.
122) Stock, road metal and other materials required in the ordinary course for the
execution of sanctioned works may, subject to the provisions of the rules for the
supply of articles for the public service, be procured on the responsibility of the
Divisional Officer without special .authority, though the Superintending Engineer's
approval should be obtained to the measures proposed for the purchase of stock
in large quantities. If the stores are to be manufactured, a separate estimate for
their preparation may be required, as laid down in paragraph 124. The restriction
imposed by the rules for the supply of articles for the public service do not apply to
purchases made by or on behalf of States which have acceded to Pakistan, Port
Trusts, Municipalities or local funds, excepting when the stores purchased are paid
for from Government, revenues on behalf of Government or from funds advanced
by Government; in the latter circumstances, the minor local Government may,
however, direct that the provisions of the rules in question need not apply. When a
Public Works Department officer carries out a work for any of the local bodies
referred to above, the said rules shall apply, except when the local body specially
desire to have the stores purchased otherwise, and the minor local Government
 has .accorded its approval thereto.
123) Articles comprised within the head "Tools and plant” can only be purchased or
manufactured against- sanctioned estimates, with the exception of purchases or
manufactures not exceeding Rs. 500, for which estimates are not required. The
powers of officers to sanction estimates for the purchase, manufacture and repair
of tools and plant are, subject to the above exception and to the note below, the
same as their powers to sanction estimates technically under paragraph 68.
Note. — Live-stock can be purchased only with the sanction of the
Minor Local Government, subject to a limit of Rs. 1,000 in any one
case, but the Chief Engineer, Pakistan Public Works Department,, may
sanction purchases up to Rs. 500 in a year. Expenditure in excess of
Rs. 1,000 requires the sanction of the Ministry of Finance of the
Government of Pakistan.
The Chief Engineer, Pakistan Public Works Department, and
Superintending Engineers, but no officer of a lower status, may
sanction purchases of furniture for offices of the Public Works
Department. Their powers in this regard are subject to a maximum ex-
penditure of Rs. 1,000 and Rs. 500, respectively, for each estimate.
Estimates in excess of Rs. 1,000 require the sanction of the Ministry of
Finance.
124) The manufacture or collection of material involving an outlay of Rs. 10,000 or
upwards must, in all cases, be covered by an estimate showing the proposed
outlay and the material to be received. If the material be for a work already duly
sanctioned, or for reserve stock within the sanctioned limit for the division, the
estimate will merely require the approval of the Superintending Engineer, but in all
other cases the estimate must be duly sanctioned by competent authority, as
though for an original work.
125) Ordinarily, material should be purchased only for works in progress and no reserve
of stock should be kept except with the specific sanction of, and to a money limit to
be prescribed by, the minor local Government. If such a reserve has been
sanctioned, the Divisional Officer is authorised, subject to the approval or sanction
of the estimate therefore where required by the provisions of paragraph 124, to
purchase or manufacture stock to an extent sufficient to keep it up to this limit.
C. SALE AND WRITE-OFF OF STORES.
126) All articles of stock (not including tools and plant) which are not likely to be
required during the following twelve months, should be reported to the Divisional
Officer who will, if necessary, take the Superintending Engineer's orders as to their
disposal.
127) When stock materials are sold to the public or to other departments, an addition of
10 per cent, must be made to cover such charges on account of supervision,
storage, and contingencies as are not provided for in the rates fixed under
paragraph 193 and 195-A of the Central Public Works Account Code. This addition
may, however, be waived by the officer empowered to sanction the sale in the
case of surplus stock which, in his opinion, would otherwise be unsaleable. See
also paragraphs 193, 195, and 437 of the Central Public Works Account Code.
128) Except as provided in paragraph 127, no public stores may be sold otherwise than
by public auction, without the permission of the Superintending Engineer.
Commission, which should ordinarily not exceed 5 per cent., may be allowed to the
auctioneer, not being a departmental subordinate, but no commission can be
allowed on private sales.

Note. — When stores are sold by auction, responsible officer or

subordinate should attend and record the final bids, in order to enable
the sale accounts rendered by the auctioneer to be checked.
129) When stores of any kind become unserviceable, a report thereof should be made
in Central Public Works Account Form No. 18. This should be done at once on
discovery of the fact.
130) All losses of stock should be immediately investigated and steps-taken to obtain
the sanction of competent authority to their write-off, if necessary. See also
paragraph 47 of General Financial Rules.
Note.—In the case of serious losses, the Divisional Officer should hold
a departmental enquiry, and record the evidence and his findings
thereon, including a finding as regard the responsibility and
culpability of the persons concerned.
D. STOCK TAKING.
131) Divisional Officers are to have stock taken throughout their divisions at least once
a year. It is not necessary that all the stores of a division, or even of a sub-division,
should be checked and counted at the same time, but the dates on which articles
are taken stock of should be entered in the store returns. Important stores should,
as a rule, be counted by an officer not below the rank of a sub-divisional officer.
F. MATHEMATICAL INSTRUMENTS.
132) All new instruments required for the Public Works Department, which have been
provided for in sanctioned scale, should be obtained by indent from the Director-
General Survey of Pakistan. Except when the cost does not exceed Rs. 50, all
indents on the Director-General Survey of Pakistan, should be accompanied by a
certificate by the indenting officer to the effect that the supply of the article detailed
therein is covered by a sanctioned estimate, and the specific reference numbers of
the instruments shown in the price list of that office should always be quoted.
Instruments requiring repair should ordinarily be sent to the Director-General
Survey of Pakistan, or to the Depot from which they were supplied for the purpose.
Surveying and mathematical instruments should not be stocked in excess of
requirements and surplus instruments should be returned either to the Director-
General Survey of Pakistan or to the Depot from which they were obtained.
133) The Divisional Officer is responsible that the surveying and mathematical
instruments in his division are properly cared for. Any injury to the instruments due
to neglect or carelessness should be made good at the expense of the officer or
subordinate responsible for the damage.
F. STORE-KEEPERS.
134) If a Store-keeper is appointed, he will have nothing to do with the disbursement of
 cash the supply of materials, or the preparation of bills. His duties will be confined
to the custody, preservation and issue of the stores under his charge, and to
keeping the required returns relating to them.
G. POWERS OF MINOR LOCAL GOVERNMENTS AND OF OFFICERS OF
THE PUBLIC WORKS DEPARTMENT IN RELATION TO THE SALE AND
WRITE OFF OF STORES.
135) The following powers are exercised by minor local Governments and by officers of
the Public Works Department in relation to the sale, disposal and write-off of
stores.
 Minor local Chief Engi- Superin- D ivisional
Govern- neer Pakis- tending Officer.
ment. tan Public Engineer.
Works
Departm ent
.

a) Losses due to depreciation of stock. Full Rs.20,000 Rs.10,000 Nil

b) Losses on stores due to fraud or the

negligence of individuals or to other Rs.10,000 .. Rs.1,000 Nil
causes.

c) Issue of orders declaring stores,

other than those referred to under
(a) and surplus or unserviceable, the Full Rs.20,000 Rs.10,000 Rs.2,500
original purchase value of the articles
being estimated if not known

d) Issue of orders for disposal of stores

declared by competent authority to be
surplus or unserviceable (subject to
any orders the superintendin g .. .. Full Rs.10,000
E ngineer m ay have passed when the
stores were so declared by himself
or by the minor local Government)1

e) Sale to private persons at full value2

.. .. Full Rs.1,000
plus ten percent unless waived.

f) Write-off from returns of tools and

plant of article of which full value .. .. .. Full
has been recovered

g) Write-off from returns of tools and Full Rs.20,000 Rs.10,000 Rs.1,000

plant of which part value has been
recovered.

h) Adjustment of losses on
.. .. Full Rs.1,000
manufacture account.

1
The authority issuing orders under this clause should, after the disposal of stores of which value accounts
are kept, determine and intimate to the audit officer concerned the net amount to be written off to the final head
(to be specified) as " loss on stock "
2
See also paragraph 195 of the Central Public Works Account Code,
 APPENDIX.
(Referred to in paragraphs 60 to 62.)
Powers of authorities to accord administrative approval to works required to meet the needs of the
Central Departments specified.

N a m e o f A u th o rities Residential N on -
Buildings. reside n tia l
B uildings.

Rs. Rs.

Customs Department.

Central Board of Revenue 20,000 20,000

Collector of Customs, Karachi. 2,500 2,500

Salt Department.

Central Board of Revenue...... ... ... ... .. 20,000 20,000

Governments of East Bengal, and Sind........ 10,000 10,000

Board of Revenue, East Bengal....... ... ... 2,500 2,500

Revenue Commissioner Sind...:............ 2,500 2,500

Collector Central Excise and Salt, Western Pakistan. 10,000 10,000

Assistant Collector Kohat and Chief Mining Engineer,

1,000 1,000
Khewra.. .. .. . . . .

Income Tax Department.

Central Board of Revenue.................. 20,000 20,000

Commissioners of Income Tax.............. 2,500 2,500

Mint.

M in t M a s t e r . . . . . . .. .. . . . . . . . . . . . . . . . . . . . 2,500 2,500

Ministry of Finance (Accounts.)

Auditor General....... ... ... ... ... ... .. 5,000

All Civil Accountants-General.. . . . . . . .. 1,000

Posts and Telegraphs.

Director-General of Posts and Telegraphs.... 10,000 20,000

Postmaster-General, Director, Posts and Telegraphs, Sind and

10,000 20,000
Baluchistan, Controller of Telegraph Stores and Director of Wireless.

Survey Department.

Director-General Survey of Pakistan .......... 5,000 5,000

A rc h a e o lo g ic a l D e p a rtm e n t

Director of Archaeology in Pakistan. ......... 10,000 10,000

Forest Department.

Inspector-General of Forests ................ 5,000 5,000

Agricultural and Civil Veterinary Departments.

Director of Dairy Research . . . . . . . . . . . . . . . . . . 10,000 10,000

Imperial Dairy expert . . . . . . . . . . . . . . . . . . . . . . … 2,500

Meteorological Department.

Director-General of Meteorology. ........... 5,000 5,000

Printing and Stationery.

Controller of Printing and Stationery, Pakistan . . . . . . . . . . . . . . . . . 4,000 4,000

Broadcasting.

Controller of Broadcasting . . . . . . . . . . . . . . . . . . 2,500 2,500

Civil Aviation

. Director of Civil Aviation in Pakistan ........ 10,000 10,000

Geological Survey of Pakistan.

Director Geological Survey of Pakistan. ..... … 5,000

Mines Department

Chief Inspector of Mines in Pakistan. ....... 5,000 5,000

Public Works Department.

Chief Engineer Pakistan Public Works Department in respect of original

works in connection with buildings for which the Ministry of Health and
Works is the administrative Ministry.................................

ln the East Bengal, the Punjab, and Sind Provinces....................... 20,000

Provincial Governments (in the case of Public buildings appertaining to

… 10,000
the Government of Pakistan)................................

Home Division

Director, Intelligence, Bureau................ 2,500 2,500

Deputy Director, Intelligence, Government of Pakistan, Peshawar...... 500 500

Miscellaneous.

Local Head of any Central Department not specifically mentioned..... … 50

 INDEX
This index has been com piled for the purpose of assisting references. N o expression used in it
should be considered as in any w ay interpreting
rules.
the
Paragraph.
A
47,93
A c c id e n ts ---
Divisional Officers required to report .. .. ..
43
Accountant----
Divisional— responsible correct
for compilation of accounts .. .. ..
Position of Divisional— in relation to Divisional O.fficer . . . .. 43
A c c o u n tsResponsibility
--- of Divisional Officers for—.. .. 42
Responsibility of superintending Engineers for 34
Acquisition of land---See Land.
A d d itio n s S
—ee Alterations.
60,61,62
A d m in is tra tiv e A p p ro v a l
By whom given .. ..
Definition of— 54
Minor local Governments may delegate powers of— to subordinate 64
officers... .. ..
Not required to irrigation works 54 Note
Of Government of Pakistan when required 62
Appendix
Powers of Authorities to accord—to works for certain central departments

Powers of minor local Governments to accord— to :—

63(a)
Addition to residential buildings.. .. ..
63(b)
Alterations and additions to Circuit Houses .. ..
60 Note.63(c)
Expenditure upon Government Houses ..
Works generally 60
Powers of Public Works Department of minor local Government to 63(a) Note
accord-to additions to
residential buildings.
Procedure for obtaining-- 54
Revised—to alterations inoriginal proposals when
required.. . . . . 54
Revised—when necessary cases
in of excesses over
original estimates .. 65
When required ., . 54
1-A
A g en cy —
For execution of original works, special and ordinary repairs ,. ..
63
A lte ra tio n s —
Administrative approval of Government of Pakistan to—of existing residential
buildings when required .. .. ..
Divisional Officers prohibited from making—in sanctioned designs .. 95
Important structural—require orders of original sanctioning authority .. 56
Powers of local Governments to accord administrative approval to—to Circuit 63(b)
Houses .. ..
Powers of Public Works Department of minor local Government to accord 63(a) Note
administrative approval to - of residential buildings ..
Revised administrative approval to—in original proposals when required 54
Appropriation (s)— 57
Definition of— .. ..
Operates as expenditure sanction.. .. .. 55
Powers of minor local Governments to sanction— 76
29
A u d it O ffic(s
e r)—
Exercise concurrent control with Chief Engineers over accounts matters . .
58
Must be informed if work commenced without necessary sanction or funds

Required periodically to inspect furniture and stocks in residences of high 113

officials..
2
Term includes Pay and Accounts Officer
B
79
B ridges —
Removal of — requires sanction of Government of Pakistan . .
120
Register of—and culverts how maintained
30
Budget Estimates —
Chief Engineer responsible for preparation of — . .
Buildings--- 1-A
Agency for execution of original works, special and ordinary repairs rela
ting
to— ..
All Public— to be inspected periodically by Superin
tending Engineers and 35,45
Divisional Officers ..
Consent of Superintending Engineer required to occupation of public— as 119
residences .. ..
Cost of portion of— dism antled without replace
ment how adjusted 52 Note 2
Divisional Officers respon
sible that plans of—
corrected when altera
tions made .. 45 Note
..
Insurance of Govern ment— when permissible 118
Leases of Government— to private individuals may be granted by tending
Superin 116
Engineers ..
Papers to be submitted with applications for sanction to purchase— . 114
Powers of Superintending Engineers to sanction lump sum estimates for repairs106
to— .. ...
Public— to be provided with necessary fixtures.. 112
Purchase of— requires sanction of minor local Government .. .. 114
Register of—how maintain
ed ... . .. 120
Register to fixtures in— how executed and charged ... .. .. 112
Sanction of Government of Pakistan when required to sale or dismantlement
of 115
—.
Terms of leases of public—
to private individuals .. 116,117
C
Cashiers- 16
Must furnish security ..
26
Casualties-
Procedure to be observed when charges fall vacant owing to sudden
7
Censures—
Entry of—in personal regis
ters of engineering subordinates... ..
Chief Engineers— 30
Control of— over expenditure .. ... ..
Duties of— .. 27-31
Exercise concurrent control with Audit Officers over accounts matters ... 29
108
Chief Engineer----concld.
May be empowered to authorize undertaking of deposit works .. ..
Position of— .. .. 27
Powers of—to accord technical sanction .. 68
Responsibility of—for transfers and postings .. 28
Responsibility of—for budget estimates .. .. 30
Responsibility of—for revenue assessments.. .. 31
Responsible for communication of sanctions to Audit Officer .. .. 78
Responsible for watching expenditure a g a i n s t grants .. .. .. 30
Circuit Homes-Powers of local Governments to accord administrative 63(b)
approval to additions and alterations to—
Civil Officers-Extent to which Divisional Officers required to comply with 54,56 Note
demands of—for estimates..
Requisitions by—for petty works and repairs .. 101
Clerical Establishment-May be required to furnish security .. .. .. 16
1
C o d e, C en tral P u b lic WDepartm
o rk ent—
S c o p e o f .. .. ..
124
C o llec tion—
Of materials costing more than Rs. 10,000 must be covered by estimate ..
1
C o m m a n d e r-jn -C h ie f—
Rules regarding residence of— not overriden by Code .. ..
75
Commencement of work—
Before detailed estimates ofcomplete project sanc
tioned .. ..
By Divisional Officers pro
hibited without sanctionof competent authority.. 95
 107
C o m m e n c e m e n t o f wconcld.
o rk —
On periodical repairs in anticipation of sanction to estimate
58
Rules to be observed before
7
C o m m e n d a tio n s —
Entry of—in personal registers of engineering subordinates
128
C o m m is s io n —
Of 5 per cent, allowable to auctioneer on sale
stores
of
1-A
Communications—
Agency for execution of original works, special and ordinary repairs relating to
— ..
See Roads.
100
Completion Plans---
Disposal of—
C o m p le tio n R e p o rts --- 100
Disposal of—
Divisional O fficers respon sible for— .. .. 46
How to be fram ed.. .. 99(b)
O ffice of record of - .. 100
Superintending Engineersponsible re that no delay allowed to occur m
in ission
sub 35
of—
Utilization of— as revised estimates.. .. .. 72,98
When required .. 99(b)
99(a)
C o m p le tio n S ta te m e n t—
How to be framed.. ..
When required .. . 99(a)
Utilization of—as revised estimate .. .. 98,99(a)
82
Contingencies—
Allowances for—in estimates .. .. ..
Powers of authorities to direct — to new works .. 85
89(c)
C o n tract D o cu m en ts—
List of—required..
Must be approved by authority competent to accept tender before 89(a)
tenders invited
91 Note 2.
Contract (s)—
Amount of for purpose of determining authority competent to accept—.
Except under legal advice must be executed on standard forms .. 89(c)
Minor local Governments may permit or condone departures from rules relating
89(g)
to .. ..
Must be strictly enforced.. 89(f)
Officers empowered to execute—.. .. 91
Powers of officers to give
several—for the same work to different contra
ctors 90
.. ..
Restrictions on powers minor
of local Governments
and officers to accept— 89(d)
Should contain stipulations as to quantity of work and time allowed for 89(c)
execution ..
See also Contract docu m ents, Tenders.
D
D e ath s- 93
Procedure in cases of—due to accidents on works..
87
Defence Ministry—
Reference to—of proposals for occupation of land held for Military purposes
.. .. ..
111-IV
Deposit works —
Advances of Government money to meet arrears
contributions
in for—prohi
-
bited ..
111-II
Allowances to be made estimates
in for—for de
partmental charges
108
Authorities authorized to sanction undertaking of— .. .
108
Definition of—
108
Department may be requir
ed to undertake—
Excess on—to be imme
diately reported 111-V
110
No interest allowed on sums deposited for— ..
111
Procedure to be followed
in undertaking—-

Procedure when works exe partmental funds and partly from109

cuted partly from de
contributions
110
Realization of contribu
tions
111
Rules regarding—...
115
Dismantlement—
Authorities empowered to sanction—of public buildings ...
11
Dismissal (s)
Month's notice to be given to temporary and work charged establishments
on . . . .
Divisional Officers-Authorities from whom— can receive orders .. 50
Duties of— .. .. 40-56
Extent to which— required to com ply with demands of Civil Officers for. 54, 56 Note
estimates .. ..
May be empowered to authorize undertaking deposit
of works .. .. 108
May reduce technical sancti ons if excessive .. 74
May remit percentage char ges on sale of surplus stock .. .. 127
Position of—in relation to divisional-accountants .. 43
Power of— 91
To accept contracts
To accord technical sanc tion to estimates 68
To adjust losses on manufacture of stores 135 (h)
To dispose of unservice able or surplus stores. 135 (d)
To issue stores to private persons .. .. 135 (e)
To pass excesses over estimates .. ., 71
To purchase and manu facture tools and plant 123
To purchase stores for reserve stock .. ,. 124
To purchase stores under sanctioned estimates.. 122
To sanction repairs to tools and plant .. 123
To sanction temporary and work-charged establishment.. .. 12
To write-off tools andp lant.. .. .. 135 (f) and (g)
Prohibited from making material alterations in sanctioned designs .. 95
Required to inspect all public buildings annually 45
Required to inspect furni ture in residences of high officials .. .. 113
Required to maintain regis ter of buildings... .. 120
Required to oppose propo sals for construction of works unless satisfied of their 54
necessity ., ..
Required to report acci dents .. .. ... 47, 93
Required to report sanctions accorded by them monthly... 78
Required to report surplus stock .. .. .. 126
Responsibility for revenue assessments .. 49
Responsibility for transfers 41
Responsible for accounts 42, 43
Responsible for adminis tration of grants .. 48
Responsible for arrange ments for custody of stores .. .. 121
Responsible for completion reports .. .. .. 46
Responsible for land and buildings in their charge 45
Responsible for reports of probable excesses .. 44
Responsible that plans of buildings corrected on completion of alterations 45 Note
Should endeavor to find tenants to, vacant build ings .. .. .. 116
E
7
Engineering subordinates—
Maintenance of personal registers for— .. .
May be required to furnish security .. .. .. 16
Establishment--- 111-II
Allowances to be made for—in estimates for deposit works ..
General rules regarding— borne on Provincial cadres .. 4-6
See also Engineering subordinates, Temporary establishment, Work-charged
establishment, Medical establishment
Estimate (s)— 81
Abstract of—how framed
Allowance for contingen cies in—' ... .. 82
Allowance to be made in —for deposit works, forestablishment and tools and 111-II
plant . ... ...
Commencement of periodi cal repairs in anticipa
tion of sanction to— ... 107
For manufacture or collection of materials how dealt with- ... ... 124
For repairs to public buil
dings should include taxes payable by Gov - 104
ernment .. .. .
Definition of term .. .. 81
Items to be included in— for repairs .. .. 104
Lapse of sanction to — .. 77
Lapse of sanction to —for ordinary repairs.. .. 103
Of cost of land for acqui
sition how framed .. 86
Provision for work-charged establishment in—howmade. .. .. 10
Required for collection or manufacture of- materials costing more than Rs.124
10,000.. ..
Required for purchase or manufacture of tools and plant if cost exceeds Rs. 123
500 .. .. ..
Sanction to — for special repairs does not lapse at end of year .. .. 105
Separate — necessary for repairs to each work or group of works .. .. 102
Superintending Engineer may sanction lump sum— for repairs to buildings106
Working year for annual maintenance — fixed by minor local 103
Governments
See also Revised estimates and Supplementary estimates.
44
Excess(es)—
Divisional Officers responsible for reporting probable — .. .. ..
Of less than 5 per cent, how dealt with.. .. .. 71
On deposit works to be immediately reported .. 111-V
On residential building , forming part of a project estimate ... 85 Note
Powers of authorities to pass — over estimates .. 71
Revised administrative approval when necessary in case of—over original 65
estimate .. .. ..
See also Revised estimates and Supplementary estimates.
55
E x p e n d itu re S a n c tio n —
Definition of — .. ..
Given by Finance Ministry 66
Modifications in— 67
F
 79
Ferries—
Removal of—requires sanction of Government of Pakistan.. . . . .
66
Finance Ministry—
Expenditure sanction given by — .. .. ..
112
Fixtures —
Public buildings to be vided
pro with necessary— .
Repairs to— in buildings how executed .. . 112
17
Forms —
Sanction of Government of Pakistan required to alterations in standard— ..
123 Note
F u rn itu re —
Powers of Superintending Engineers to purchase office— ..
Special rules regarding — in residences of high officials 113
G
60 Note
G o v e rn m en t H o u s es —
Powers of minor local Governments to sanction outlay on— ... ...
Restriction on powers of minor local Governments to sanction supplemen- 63 (c)
tary estimates for ...
Special rules regarding furniture in ... ... 113
See also Governor-General's residences.

G o ve rn m e n t of P ak is ta n—
Administrative approval of — required to :—
Estimates for additions and alterations' to Circuit Houses in certain 63 (b)
cases .
Estimates in excess of the powers of minor local Governments or 62
officers of central departments .
Sanction of—required to:— Abandonment of main roads 79
Alterations in standard forms ... 17
Occupation of land held for military purposes . 87
Removal of bridges and ferries... 79
Sale or dismantlement of buildings costing more than Rs. 10,000 115
1
Governor-General's residences—
Special rules regarding—not overridden by Codes.
59 Note
G ro u p s o f w o rk s —
Definition of— ...
Limitations on sanctions of officers to—... 59
14
G u a rd s —
Employment of—other than police ... ... ...
 13
Rules regarding employment of police—

I
132
In d e n ts —
Certificate to accompany— for mathematical and surveying instruments
36
In s p e c tio n re p o rts —
On Divisional Officers' offices required from Superintending Engineers

In s tru m e n ts —
See Mathematical and veying Instruments.
118
In s u ra n c e s —
Minor local Governments may effect — of specially valuable property
110
Interest-No—allowed on sums deposited as contributions for public works
54 Note
Irrigation works—
Administrative approval to —not required ...

L
94
L a b o u r re p o rts —
How prepared
86
Land—
Rules for acquisition of—
87
Special rules regarding occupation of—held for military purposes ...
77
L a p s e o f sa n c tio n
To estimates .
116
Leases —
Superintending Engineers may grant—of public buildings to private indi-
viduals .. . .. ..
Terms of — of public buildings to private individuals .. .. .. 116, 117
Leave- 6
Applications for—of officers borne on Provincial cadres how made
123 Note
L iv e -s to c k ---
Powers of minor Governments to purchase ...
L o c a l B o d ie s---
Rules regarding purchase of European Stores for or by—122
inapplicable in certain cases .. ..
 9
L o c a l F u n d w o rk s —
M em bers of departm ent may be em ployed on— at discretion of m inor
local Governm ent ...
88
Lo cal G ov ernm en ts—
Powers of minor—in miscellaneous matters:— To accept contracts
To purchase live-stock . 123 Note
To sanction outlay on Government Houses 60 Note
To write-off irrecoverable value of stores lost .. 135 (b)
Powers of minor—to accord administrative approval to:- 63 (b)
Alterations and additions to Circuit Houses
Alterations and additions to residential buildings 63 (a)
Works generally . . . 60
Restriction on powers of minor—to sanction supplementary estimates for 63 (c)
Government Houses ....
130
Losses---
Of stores to be immediately investigated
Powers of authorities to write off—of stores 135
135 (h)
Powers of authorities to adjust —on manufacture of stores
Powers of Superintending Engineers to sanction estimates for - of stores 135 (a)
due to depreciation ..
M
M a n u fa c tuDivisional
re - officers m ay-stock to keep reserve up to sanctioned lim
125it
..
Estim ates for— of mater ials how dealt with .. 124
Estim ates required for— of tools and plant if cost exceeds Rs. 500 . 123
Of materials costing more than Rs. 10,000 must covered
be by estimate. . . 124
Powers of authorities to — tools and plant .. .. 123
Powers of Divisional offi cers to adjust losses on — of stores .. 135 (h)
Materials--- 121
Charged to works, included under head of " Stores "
Estimates for manufacture and collection of— how dealt with . 124
Manufacture or collection of— costing more than Rs. 10,000 m ust 124
be
covered by estim ate ..
132
M athe m atical an d S urveying ins trum en ts—
Certificate to accompany indents for— ... ..
Cost of repairs of damage to—recoverable from person responsible 133
Repairs to—-how executed 132
To be obtained from Survey Department .. .. 132
37
M easu rem en t B o oks—
Superintending Engineers required to inspect— ..
37
M e a s u re m e n ts —
Superintending Engineers
responsible for observ
ance of rules regarding check
— .. .. ..
15
Medical establishment—
Rules regarding— ..
See also Sub-Assistant Surgeons.
121
M etal---
Road—included under head of " Stores "2
2
M inor LocalG o v e rn
ment(s)—
Definition of term— ..
Exercise discretion as regards insurance ofvincialpro property .. 118
Filling of posts under— .. 4, 5
Fix reserve limit of stock for divisions .. .. 125
Fix working year for annualmaintenance estimates .. 103
Make rules regarding security deposits 16
May authorize employment of guards.. .. 14
May authorize undertaking of deposit works 108
May delegate powers of ministrative
ad approval to subordinate authorities 64
May employ members of department on Local Fund works .. 9
May exercise powers dele gated to Public Works Department officers .. 3
May frame rules to regulate execution of work by piece-work 88
May permit or condone departures from rules relating to contracts .. 89 (g)
May prescribe procedure for scrutiny of designs and estimates of works 54 Note
required in public interests .. .. ..
May prescribe subsidiary rules for preparation of estimates.. 81
May sanction purchase of buildings for public poses
pur .. .. 114
May sanction sale or dism antlement of buildings valued at less than Rs. 115
10,000 .. ..
Ministry of Health and works exercises powers of a— for circles and 2
divisions under its control .. .. ..
N
Notice--- 11
Month's—to be given by, or to, temporary and work charged
establishments on resignation or dismissal .. .. ..
O
1-A
O rig in a l W o rk—
(s )
Agency for execution of—
Cost of—replaced how adjusted .. .. .. 52 Note 1
Definition of— .. 52
P
2
Pay and Accounts Officer-
Term Audit Officer includes — .. ...
 7
Personal Registers —
Must be maintained for engineering subordinates
101
Petty Works-
Definition of— . ... .
Detailed estimates not required for— .. 56, 101, 111
Procedure in regard to — 101
Requisitions by Civil Officers for— .. .. 101
88
Piece-work —
Definition of—
Minor local Governm ent m ay fram e rulesgulate to re execution of work by— 88
..
.. ..
Not included in the term 'contract' .. .. 88
Plans-Divisional Officers responsible for maintenance of— of all lands within 45
their charge .. .. ..
Record—to be maintained in Divisional Officer's office .. .. .. 45 Note
Divisional Officers responsible that—of buildings corrected when any al- 45 Note
terations made .. ..
P o lic e G u a rd sVide
— Guards
4, 5
Posts---Filling of—under minor local Governments

P o w e rs o f s a n c tio n —
See Divisional Officers, Minor local Governments, etc.
94
P ro g re s s re p o rts —
Preparation and submission
of—
Project(s)--- 80
Affecting interests of more ~than one province ..
Cost of substantial sectionof—abandoned how dealtwith.. . . . . .. 73
Papers to be submittedwith— .. ... . 81
Savings due to omission of substantial section
of—may not be utilized on 84
other sections ..
6
P ro v in c ia l G o v e rn m e n ts —
Applications for leave or retirement of officers borne upon the cadres
of— ... . .
Appointment to posts undera minor local Government of officers borne 5
upon the cadre of— ..
Obtaining of Officers from .. .. . 4
122
P u rc h a s e —
Cases where rule regarding— of European Stores inapplicable .. ..
Divisional Officers may— stock to keep reserve up to sanctioned limit 125
Estim ates required for— of tools and plant if cost exceeds Rs. 500 .. .. 123
Of buildings requires sanc
tion of minor local Government .. .. 114
Of stock for execution of sanctioned works... 122
Papers to be submitted withapplications for sanction to— buildings .. .. 114
Powers of authorities to—
off ice furniture .. 123 Note
Powers of authorities to— stores .. .. .. 122, 125
Powers of authorities to— tools and plant .. .. 123
Powers of minor local Governm ents to— live stock .. ' .. .. 123
R
R e -a p p ro p ria tio n —
See Appropriation.
18
R e c o rd s —
Destruction of official— ..
Office of—of completion reports .. .. .. 100
45 Note
R e c o rd p la n s —
To be maintained in divisional offices .. ..
120
R e g is te r o f B u ild in g s —
To be maintained ..
19
R e g iste r o f In cu m b e n ts —
To be maintained in divisional and sub-divisional offices .. ..
Religious edifices-Must not be destroyed or injured in execution of works 92
..
127
R e m iss io ns —
Of percentage charges on stores .. .. ..
Renewals and Replacements- General rules regarding classification of 52 Note 1
— ..
Repairs- 1-A
Agency for execution of—
Commencement of work on periodical—in anticipa tion of sanction to 107
estimate .. .. ..
Definition of— .. .. 52
Detailed estimate not re quired for petty— 56, 101
Items to be included in estimates for— 104
Lapse of sanction toestimates for—other thanspecial .. .. 103
Minor local Governments fix- working year for— estimates.. .. .. 103
Power of authorities to sanction—to tools and plant .. .. 123
Powers 'of Superintending Engineers to sanctionlump estimates for—to 106
buildings.. .. ..
Procedure in regard to requisitions for— .. 101
Separate estimates necess ary for—to each work orgroup of works .. 102
Taxes on public buildings payable by Government to be included in- esti 104
mates for— .. ..
To fixtures in buildings
how executed and charg ed .. .. 112
To mathematical and sur veying instruments how executed .. .. ., 132
R eplacem ents—
SeeR enew als and R eplace
m ents.
7
R e po rts—
A nnua l— on engineering
sub o rd in a te s to be mtaainined .. .. ..
101
Requisitions -
B y C iv il O ffic e rs fo r p e tty w o rk s a n d re p a irs ..1 2 5
R e se rv e o f s to-ck 125
R u les re ga rdin g m ainten ance o f— .. .. ..
R e sid en tial bu ild inCgs-
onditions on w h ich adm nistra i tive ap prova l to alteratio ns 63
or (a)
additio ns to— m ay be given ..
E xcesses on— fo rm ing part of a pro je ct estim a te .. 85 Note
P o w e rs of P u blic W o rks D epartm e nt of m ino r loca l G overnm ents to accord63 (a) Note
adm inistrative approva l to addition s to - . .. ..
R e sig na tion-M on th 's n otice to be give n by tem p ora ry a nd w ork-charged 11
establishm ents o n
6
Retirement—
A p p lic a tio n s fo r— o f o ffic e rs b o rn e o n P ro vin c ia l ca d re s h o w m a d e
31
R evenue---
R es p o n sib ility afosrs e sms en ts o f:—
C hie f E n g in e e rs .
Divisional Officers ... 49
Superintending Engineers 38
70
R e v ise d es tim a te (s )—
Powers of authorities toaccord technical sanctionto— .. .. ..
Report and comparative statement
• must accompany— .. .. . . . 97
Utilization of completion report as— ... ... 98
When necessary .. .. 69
Roads-Administrative approval to—not required .. . 54 Note
Main—may not be aban doned without sanctionof Government of Pakis
tan . 79
.. .. ..
See also Metal.
S
Sale--- 127
Authorities competent to remit percentage charge on—-of surplus stock ..
Comm ission allowable to auctioneer on— of stores 128
Of stores must be by public auction .. .. .. 128
Percentage addition ordina
rily to be made to value
when stores sold to public
or 127
other departments ..
 77
S a n c tio n s )—
Lapse of—to estimates ...
To works applies only toprecise objects for whichestimate intended to pro
- 83
vide ... .. ..
Monthly return of— .. 78
See also Expenditure sanction and Technical sanc
tion.
Savings--- 84
Due to abondonment of substantial section ofproject a may not be utilized
on other sections ..
On works may not be utilized for additional work
not contemplated in origi
nal 83
project .. ..
Security deposits— 89 (e)
For performance of contracts should always be taken .
Rules regarding—of estab lishment .. .. .. 16
Special repairs--- 1-A
Agency for execution of—
Sanction to estimates for— does not lapse at end of year ... 105
Stock--- 127
Authorities competent to remit percentage charges on sale of surplus— ..
Divisional Officers may purchase or manufacture —to keep reserve up to 125
sanctioned limit
Included under the head of "Stores" 121
Not likely to be required within twelve months to be reported for orders to 126
Divisional Officer
Purchase of—for execution of sanctioned works . 122
35
Superintending Engineer responsible for verification of—in division
131
Stock-taking----
Arrangements to be madefor— ...
134
S to re K e e p e rs —
Duties of— .
May be required to furnish security .. 16
122
Stores—
Cases where rules regarding p u rch a se , o f E u ro p e inapplicable
an—
121
Classification of—
Commission allowable to auctioneer on sale of--- 128
135 (h)
Divisional Officers may ad just losses on manufacture of—.. ..
Divisional Officers responsible for arrangements for custody of— . 121
130
Losses of— to be immediately investigated . ..
127
Percentage addition ordinarily to be made to value when — sold to
public or other departm e nts .. .. ..
124
Powers of authorities to purchase or manufacture. . . . . ..
135 (b)
Powers of authorities to write-off irrecoverable value of— lost . .
135 (d)
Powers of officers to dispose of unserviceable or surplus .. ..
135 (d)
Powers of officers to write-off unserviceable— ..
135 (a)
Powers of Superintending Engineers to sanction estimates for losses of—
du e to de precia tion ..
R e po rt o f u nservicea ble — 129
S a le of— m ust be by lic puba u ctio n . .. . 128
15
Sub-Assistant Surgeons —
Allowed as part of departmental establishment ..
51
Sub-Divisional Officers---
Responsibilities of— ..
47, 93
Superintending Engineer(s) —
Accidents must be reported to- .. .. ..
122
Approval of— required to large purchases of stock for sanctioned works . .
39
Correspondence by — with other departments ..
32-39
D u tie s o f—
. . . ..
107
May authorize commencement of work on periodical repairs in anticipation of
sanction to estim a te .. .. ..
128
May authorize sale of stores otherwise then by public auction . . ..
108
May be empowered to authorize undertaking of deposit works . .
9
May be required to exercise supervision over Local Fund expenditure
34
May demand submission of Works Slip .. ..
85
May divert the contingencies of an estimate to new works .. .. ...
May permit public buildings to be used as resid e n ce s .. .. 119
16
May require security from establishment . . ..
May sanction destruction of records . . .. 18
May sanction leasing of buildings ... 116
78
Must report sanctions accorde d b y the m se lve
ands by their Divisional
Officers monthly to Chief Engineer.. .. ...
91
Powers of —
To accept tenders ..
68
To accord technical sanction to works . . ..
135 (d)
To dispose of unserviceable or surplus stores . ..
85
To divert contingencies to new w orks .. .
71
To pass excesses over estimates .., .. ..
12
To sanction employment of temporary and work charged establishment . .
135 (a)
To sanction estimates for losses of stores due to depreciation .. ..
123
To sanction estimates for repairs to tools and plant
106
To sanction lump sum estimates for repairs to buildings
124
To sanction purchase and manufacture of stores
123
To sanction purchase and manufacture of tools and plant ..
123 Note
To sanction purchase of office furniture ..
135 (b)
To write-off irrecoverable value of stores lost ..
135 (d)
To write-off unserviceable stores .. ..
36
Required to inspect and report on offices of Divisional officers .. ..
39
Required to inspect measurement books.. ..
33
Responsibility for transfers and postings .. ..
38
Responsibility for revenue assessments .. ..
36
Responsible for efficiency of establishment in their circles .. .. ..
34
Responsible for investigating excesses over subheads .. .. ..
37
Responsible for observance of orders regarding check
measurements' .. ..
34
Responsible for submission of revised estimates when
necessary.. .. ..
35
Responsible for verification of stock in divisions
 35
Responsible that no delay occurs in submission of Completion Reports ..
35
Should inspect all public buildings periodically ..
96
S u p p le m e n ta ry e s tim a teAmount
(s )-— of original estimate to be included in—
63 (c)
Restriction on powers of minor local Governments to sanction—for Govern-
ment Houses ... ..
96
When necessary .. ..

S u rv e y in g In s tru m e n ts —
See, Mathematical and Surveying instruments.
T
104
Taxes---
Estimates for repairs to pub
lic buildings shouldclude—
in payable by Go
-
vernm ent. .. ..
56
T e c h n ic a l s a n c tio n —
Can be accorded only in Public W orks Depart
ment .. .. ..
56
Definition of— .. ..
73, 74
Modifications in amount of. .... .. ..
56
Not required for petty works, petty repairs to buildings.. .. ..
68
Powers of officers to accord
—.. ... . .
70
Powers of officers to
accord—to revised esti
mates .. .. ..
75
To component parts of
projects. . . . ..
10
T e m p o ra ry e s ta b lis h m e n t—
Definition of— .. ..
12
Powers of officers to sanc
tion— .. .. ..
10-12
Rules regarding employ
ment of— . .. ..
91
T e n d e rs —
Officers em powered to accept— .. .. ..
89 (b)
Opening of— .. ..
89 (a)
Rules regarding invitation
of— .. .. . .
T o m b s ---
See Religious edifices.
T o o ls a n d P la n t---
Included under the head of "Stores" 121
123
. Powers of authorities to purchase, manufacture and repair— .. ..
123
Purchase or manufacture of —must be covered by estimates if cost exceeds
Rs. 500 .. ..
19-26
T ra n s fe rs ---
Procedure in regard to—of divisional and sub-divisional officers .. ..
W
10
W o rk -c h a rg e d e s ta b lis h m e n t---
Cost of—must be shown as separate sub-head of estimate
Definition of 10

12
Powers of officers to sanc
tion— .. .. ..
10-12
Rules regarding employ
m ent of— . .. ..
34, 44
W o rks S lip ---
Subm ission of— when cessary
ne ..
34
Superintending Engineers m ay dem and subm of—
ission . . . .
135 (b)
W rite -o ff---
Powers of authorities to— irrecoverable value of stores
lost. .. ...
135 (f) and (g)
Powers of officers to—tools and plant.. ..
135 (d)
Powers of officers to—unserviceable stores . ..
 Register of Standing Orders Posted.

No. Date. Paragrapho f C o d e affec te d.D ate o receipt.

f In itia te o f p e rs o n b y w h o m
p o s te d a n d d a tep o fs tin g .
 Register of Standing Orders Posted.

No. Date. Paragrapho f C o d e affec te d.D ate o receipt.

f In itia te o f p e rs o n b y w h o m
p o s te d a n d d a tep o fs tin g .
 Register of Standing Orders Posted.

No. Date. Paragrapho f C o d e affec te d.D ate o receipt.

f In itia te o f p e rs o n b y w h o m
p o s te d a n d d a tep o fs tin g .
CENTRAL PUBLIC WORKS ACCOUNT CODE
With
APPENDICES
A P P L IC A B L E T O T H E F E D E R A L C IV IL S E R V A N T S IN P A K IS T A N
Corrected & Modified
By

H A M I D ALI ZAKA A L I
(M.A., M.Ed. LL.B.) (ADVOCATE)

(Exponents of Civil Service, Labour, Taxation & General Laws)

REVISED EDITION

THE IDEAL PUBLISHERS

(PUBLICATIONS OF LAW BOOKS)
Post Box No. 3514, Karachi - 74800

TA B LE S O F C O N TE N TS .
 CHAPTER I.—EXTENT OF APPLICATION

CHAPTER II.—DEFINITIONS

CHAPTER III.—GENERAL OUTLINES OF SYSTEM OF ACCOUNTS.

A. Classification of Transactions.. .. .. .. ..
B. System of Accounts
.. .. .. .. .. ..

CHAPTER IV.—RELATIONS WITH ACCOUNTANT GENERAL.

A. General
..
..
B. Divisional Accountant
..
..
C . A cco u n ta n t G e n e ra l's In sp e ctio ns
..
..
D . C o m m u n ica tio n s o f S a n c tio n s to A cc o u n ta n t G e n e ra l
...
..
E . R e s ults o f A u dit

CHAPTER V.-XPPROPRIATIONS.
A . In tro d u c to ry .. .
..
..
..
..
..
B. Grants and their Distributions
..
,.
..
..
.
C. Grants for Expenditure in England.
..
..
..
..
..
D. W atching of Actuals ..
..
..
..
..
.

CHAPTER VI.— CASH.

A. Introductory
.. .. .. .. .. ..
B. M odes of obtaining cash from Treasuries—
I. General .. .. .. ..

..

..

..
II. Lim its on Sub-divisional Officers Drawings

..

..

..
III. C heques .. .. .. ..

..

..

..
C. Receipt of M oney—
I. Account Procedure
II. Disposal of Receipts
D. Paym ents—
I. M anner of Paym ent
II. Bills in.
III.Vouchers
E. Rem ittances to Treasuries
F . C a s h A c c o u n ts —
 I. Cash Book—
(a) U p k e e p
(b) Balancing
(c) R ectification of E rrors
(d) Verification
II. Im prest
III Tem
. porary A dvance
G . C h eq u e B o o k s an d R ec eip ts B o o ks H . C u s to d y o f C a h
H. Custody of cash.

CHAPTER VII.—STORES.
A . Introductory.. .. ....
B . S tock—
I. G e ne ra l
II.Q ua n tity A cco un ts—
a) R e ce ip ts .. .. ..
b ) Issu e s .. . . ..
c) M on thly A b stra cts o f R e ce ip ts a n d Issu es
d) H alf-Y early B alance R eturn
e) C orre ction s
III. V a lu e A cco u n ts
(a)P a ym en t fo r S to ck R e ce ived
(bR) e co verie s fo r S to ck Issu ed — ..
(i)Issu e R a te s
(ii)S to ra ge cha rg e s
(iii)M o d e o f R e c o v e ry
(c ) V a lu a tio n o f Q u a n tity A c c o u n ts
IV. H a lf-Y e a rly R e g is te r o f S to c k
V .Ledger
V I. S to c k -ta k in g ..
V II.R e c tific a tio n o f A c c o u n ts
C . T o o ls a n d P la n t—
I. G e n e ra l
II. N u m e ric al A cco u n ts —
(a)R eceipts .. . .
(b )Is s u e s
(c ) R e g is te r o f T o o ls a n d P la n t
III.—P a ym e n t fo r S u p p lie s..
IV . R e co v e rie s-
(a ) F o r u s e o f T o o ts a n d P la n t .. ..
(b )F o r S a le s a n d T ra n s fe rs .. .. ..
V . V e rific a tio n ...
V I. R e c tific a tio n o f A c co u n ts .. .. .. ..
D . R o a d M e ta l-
I. Q u a n tity A c c o u n ts .. .. .. ..
II. R e c tifica tio n o f A c c o u n ts .. .. .. ..
III. S chedu le of R ates
IV . C h a rg e s fo r Q u a rrie s ..
E . M a te ria ls C h a rg e s to W o rk s ..

C H A P T E R V III. TR
--- A N S F E R E N T R.IE S

C H A P TE R IX ---R E V E N U E R E C E IP T S .
A . G e ne ral .. .. .. .. ..
B . Irrig a tio n R e v e n u e c o lle c te d th ro u g h D is tric t a n d R e v e n u e A u th o ritie s
C . R e n ts o f B u ild in g a n d L a n d --
I.D e m a n d s a n d R e c o v e rie s -
(a )F ro m P riv a te P e rs o n s .. .. .. ..
(b ) F ro m G o v e rn m e n t S e rv a n ts a n d P e n s io n e rs .. ..
D. Refunds and Remissions.
E . A c c o u n ts P ro c e d u re —
I.Registers of R evenue
II.Register of R ents

CHAP TE R X.— W O RKS ACCO U NTS .

A. G eneral
l
B . C a s h P a y m e n ts —
I.In tro d u c to ry .
II.P a y m e n ts to L a b o u re rs —
(a ) D e p a rtm e n ta l L a b o u r
(b ) L a b o u th
r ro u g h a C o n tra c to r
III.P a y m e n ts to S u p p lie rs a n d C o n tra c to rs —
(a ) R e c o rd o f M e a s u re m e n ts —
(I) M e a s u re m e n t B o o k s
(II)D e ta ile d M e a s u re m e n ts
(III)S ta n d a rd M e a s u re m e n ts
(v ) R e v ie w o f M e a s u re m e n ts
(b ) B ills a n d V o u c h e rs—
(i) F o rm s o f B ills a n d V o u c h e rs
..
(ii)P re p a ra tio n , E x a m in a tio n a n d P a y m e n t o f "tills
(c ) A id to C o n tra cto rs
(d ) A d v a n c e s to C o n tra c to rs
IV . P a y m e n ts to W o rk -c h a rg e d E s ta b lis h m e n t—
(a) Conditions of Employment
(b) Pay Bills
(c) Unpaid Wages
(d) Travelling Expenses
(e) Classification of Charge
C . Is s u e s o f M a te ria ls —
 I. G e n e ra l
II. T o C o n tra c to rs —
(a )G e n e ra l C o n d itio n s
(b )A c c o u n ts P ro c e d u re
(c ) R e tu rn o f S u rp lu s M a te ria ls
(d )T o o ls a n d P la n ts le n t fo r u s e
III. D ire c t to W o rk s ----
(a )D e ta ile d A c c o u n ts o f M a te ria ls Is s u e d
(b )D is p o s a l o f S u rp lu s M a te ria ls
(c )V e rific a tio n o f U n u s e d B a la n c e s
D . A d ju s tm e n ts
E. W orks Abstracts—
I. Introductory..
II. Classification and Record of Final Charges—
(a) M ajor Estim ates .. .. .. .. ..
(b)Minor Estimates .. . .. .. ..
III. Suspense Accounts—
(a) General .. .. .. . .
(b) "Materials" Account .. .. . .
(c) " Contractors " and " Labourers " Accounts . .
IV. Liabilities Awaiting Incorporation .. . .
V. Record of Progress .. .. .. . .
VI. Preparation, Completion and Disposal of W orks Abstracts
F . R e g is te r o f W o rk s —
I. Form s of Registers of W orks and their Preparation
.. ..
II. Exam ination by Divisional O fficer .. .. .. ..
III. C losing the Accounts on C om pletion of W ork—
(a) Settlem ent of Liabilities and A ssets and Clearance of Suspense
Accounts
(b) Closing Entries and Review of Expenditure
.. ..
(c) Excesses over Estim ates—
(i) Excesses passed by Divisional O fficer ..
.. ..
(ii) C om pletion Reports and S tatem ents .. .. .
IV. Correction of Errors after Closing A ccounts.. .. .
 V. Schedule of R ates .. .. .. .. ..
G. Contractors' Ledger—
I. Form and use of the Ledger .... .. .. ..
II. P osting the Ledger .. .. .. .. .. ..
III. Balancing and R econciliation .... .. .. ..
IV. Scrutiny of Accounts by Contractors .. .. . ..
H. Sundry Rulings—
I. Carriage and Incidental Charges . . .
II. C harges for Exam ination of Soil.. . .
III. Expenditure on Inauguration Cerem onies .
IV. Rates and Taxes on Buildings
. . . . .
V . Execution of W orks by other D epartm ents .
V I. Execution of G overnm ent W orks by Local B odies .
VII.Scope of Sanction .. . . . . .

C HAPTER XI— AC CO U NTS P ROCE DURE FO R LUM P S UM CO NTRA C TS.

A . G e n e ra l
B . P aym ents for w o rk d on e
C . F orm s o f B ills ..
D . S ub sid iary W orks A ccoun ts
E . C o ntracto rs' L ed ger..

CHAPTER XII—MANUFACTURE ACCOUNTS.

A . In tro d u c to ry
B . O p e ra tio n C h a rg e s
C . V a lu e o f O u ttu rn
D . G e n e ra l A c c o u n t

CHAPTER XIII—SUSPENSE ACCOUNTS.

A . In tro d u cto ry
B . P u rc h a s e s
C . S to c k
D . M is c e lla n e o u s P . W . A d va n c e
E . L o n d o n S to re s
F . W o rk s h o p S u s p e n s e
CHAPTER XIV.—WORKSHOP ACCOUNTS.
A . In tro d u c to ry
B . D ire c t a n d In d ire c t C h a rg e s
C . A n n u a l A c c o u n t a n d R e v ie w

CHAPTER XV.—DEPOSITS.
A . In tro d u c to ry
B . S e c u rity D e p o s its
C . O th e r D e p o s its —
I. For Works
II. Contractors' Closed Accounts
III. Miscellaneous
D. Lapsed and Confiscated Deposits
E . A c c o u n ts o f P u b lic W o rk s D e p o s its —
I. Deposit Register
II.S ch e d u le o f D e p o sits
F . A cc o u n ts of In te re s t b ea rin g S e c u ritie s

CHAPTER XVI.—NON-GOVERNMENT WORKS.

A . In tr o d u c to r y
B . D e p o s it W o rk s —
I. G e ne ra l
II. District Fund Work
III. Municipal, Cantonment and Port Trust Fund Works
C. Local Loan Works
D . T ak av i W o rk s —
I. Provision of Funds
II. Accounts of Expenditure ,.
III. Recovery through District and Revenue Authorities
IV. Water courses

CHAPTER XVII.--TRANSACTIONS WITH OTHER DIVISIONS, DEPARTMENTS

AND GOVERNMENTS.
A . G e n e ra l R u le s
B . A c c o u n ts
C . P ro c e d u re
 CHAPTER XVIII.—PAY AND ALLOWANCES.
A . In tro d u c to ry ..
B . P re p a ra tio n o f B ills —
I. General
II. Classification
C. Encashment of Bills
.. . . . . .. .. ..
D . D is trib u tio n o f P a y a n d A llo w a n c e s —
I. G eneral .. .. .. .. .. ...
II. M iscellaneous R ecoveries from E stablishm ent
.. .. ..
E . .S p e c ia l A rra n g e m e n ts to p re v e n t d e la y s to P a y m e n ts
F . C o m m u n ic a tio n o f S a n c tio n s to A c c o u n ta n t G e n e ra l

CHAPTER XIX.— CO NTING ENT CHARG ES.

A. M odes of obtaining Cash .... .. .. .. ..

B . G e n e ra l R u les.. .. .. .. .. .. ..
C . S p ec ia l R u les —
I. W hen Cheques are drawn on Treasuries
.. .. .. ..
II. W hen Bills are drawn on Treasuries .. .. .. ..

CHAPTER XX.— DIRECTIO N AND OTHER SPECIAL O FFICES.

A. Introductory .. .. .. .. .. .. ..
B . R ec e ip ts .. .. . .. .. .. .. ..
C . P ay m e n ts —
I. Introductory .. .. .. .. .. .. ..
II.Pay and Allowances . .. . . . . ..
III. Contingencies .. .. .. .. .. ..

CHAPTER XXI— ACCO UNTS RETURNS OF SUB-DIVISIO NAL O FFICERS

CHAPTER XXII.— ACCO UNTS O F DIVISIO NAL O FFICERS.

A. Introductory . . . . . ..
B. Scrutiny of Accounts . . . . . ..
C . S e ttle m e n t o f A c c o u n ts w ith T re a. s u. rie.s.. .. ..
D . C o m p ila tio n o f A c c o u n ts
I. M onthly Accounts –
 (a) Introductory
(b) Schedule Dockets
( c) Registers arid Schedules ..
(d) Schedule of W orks Expenditure ..
(e) Schedule of Debits to Stock
(f) Classified Abstract of Expenditure
(g) M onthly Account
(h) Subm ission to Accountant General
II. Review of Unsettled Accounts
III. Closing the Accounts of the year
IV. M iscellaneous Return
V. Correction in Accounts
VI. Pro Forma accounts
VII. Review by Divisional O fficer

CHAP TE R XXIII.— M ISC ELLANE O US

A . C h e q u e B o o k s a n dB Ro oe ck es ip t
B . T ra n s fe rs o f C h a rg e —
I. Divisional and Sub-divisional Officers
II. Divisional Accounts
C. Reconstitution of Executive Charges
D. Destruction of Records

APPENDICES.
1. Divisional Accountants . . . .
2. List of Major and Minor Heads of Public Works Receipts and Disbursements
3. Account Rules relating to the receipts and charges in the Public Works Department in
connection with cemeteries and churches
4. A ccount R ules rela tin g to W ater C ou rses
5. R ules for th e distribution of E stab lish m ent an d To ols and P lant ch arge s ..
6. R ules relatin g to th e bu dg et estim ates of C e ntral P ub lic W o rks
EXTENT OF APPLICATION
G O V E R N M E N T O F P A K IST A N C E N TR A L P U B L IC W O R K S A C C O U N T C O D E .
 CH APTER I.— EXTENT O F APP LICATIO N.
The rules in this Code describe prim arily the financial m ethods and procedure to be observed by Publ
W orks Officers in dealing with actions
trans relating to Central P ublic W orks and in keeping and
rendering accounts of such transactions. They are supplem entary to the financial rules contained
in the Central P. W . D. Code, the General Financial Rules and the Treasury Rules of the C entra
G overnm ent, and, in so far as they deal w ith the initial and com piled accounts of P. W . Officers
they reproduce or are based on the directions given by the Auditor G eneral with the approval o
the G overnor G eneral, as em bodied in the Account Code, Volum e III. Likewise, any provisions in
this C ode relating to the requirem ents of audit are to be regarded as directions issued under the
authority of the Auditor
General.
In the adm inistrations under the direct control of the Central
ernm ent,
G ov the rules are wholly applicable.
Save where it is expressly provided
otherwise, they are-not applicable to Central Public W orks
carried out by the M ilitary Engineer Services or to any other departm ent of the C entra
G overnm ent, which w ill be regulated by departm ental regulations or by special orders issued by
G overnm ent, subject always to such directions as m ay be given by the A uditor G eneral w ith the
approval of the G overnor G eneral as regards the form of initial and com piled accounts and
m ethods and principles in accordance with which such accounts are kept.
W ith regard to m atters dealt with in this C ode, the execution of Central P ublic W orks, entrusted to th
agency of Provincial G overnm ents in G overnors' P rovinces, will be regulated, subject to the
directions con
tained in the Account Code, V olum e III, by rules m ade by the-'G overnm ent
concerned except where distinct provisions have been m ade in these rules to the contrary.
CHAPTER II.—DEFINITIONS
U nless there be som ething- repugnant in the subject or context,
term s defined
the in this chapter are used
in this Code in the sense here explained.
A ccountant G eneralm eans the head of an office of A ccounts and A udit subordinate to the A uditor
G eneral of P akistan w ho keeps the counts
ac of G overnm ent and, w hen used in relation to a
P ublic W orks division,
the head of the office to w hom the accounts of the division are rendered.
A dm inistrative A pproval.—
This term denotes the form al acceptance,
by die adm inistrative departm ent
concerned, of the proposals for incurring . any expenditure in the P ublic W orks D epartm ent on
w ork initiated by, or connected w ith, he requirem ents of such adm inistrative departm ent. It is,
effect, an order to the P ublic W orks D epartm ent to execute certain specified w orks at a state
sum to m eet the adm inistrative needs ofpartm
the deent requiring the w ork. S ealso clause (62).
A dvance P aym ent
m eans a paym ent m ade on a running account to a contractor for w ork done by him
but not m easured. S ee paragraph
229.
Appropriation.—See rules 27 to 30 and 35 in Appendix 6.
Assets.—In the accounts of works this term indicates all outstanding
or anticipated credits, which
have to be taken in reduction of final charges.. Examples : Recoveries of advances or
recoverable payments, and sale-proceeds or transfer value of surplus materials.
Bank.—The term “The Bank " means the State Bank of Pakistan,
or any office or agency of the
State Bank of Pakistan and includes any branch
of the Imperial Bank of India acting as
agent of the State Bank of Pakistan in accordance with the provisions of the State Bank
of Pakistan, order1948.
Book Transfer.— This term is applied to the process whereby financial transactions which do
not involve the giving or receiving of Cash, or of Stock materials, are brought to account.
 Such transactions may cither affect the books of a single accounting officer, or they may
involve operationon the books of more than one accounting officer whose accounts are
ultimately incorporated in the accounts of Government. They usually represent liabilities
and assets of Government brought to account either by waysettlement
of or otherwise,
but they may also represent corrections and amend ments made in Cash, Stock, or Book
Transfer transactions previously taken to account.
Commercial Department.—
See Chapter 4 of the Account Code,
Volume I.
Competent Authority.—The term " Competent Authority" means Government or any other
authority to whom the relevant powers may delegated
be by Government,
Completion and Completed.—The expression " completion: of a work " should be
understood to include " abandonment of a work ", and " completed work " to include
"abandoned work".
Contingencies (Works).—When used in respect of the accounts of works, the term "
Contingencies " indicates the incidental expenses of a miscellaneous character which
cannot appropriately be classified under any distinct sub-head or sub-work, yet pertain
to the work as a whole.
Contract and Contractor.—The term "Contract" means any kind of undertaking, written or
verbal, express or implied, by a person, not being a Government servant, or by a
syndicate or firm, for the construction, maintenance or repairs of one or more works, for
the supply pf materials or for the performance of any service in connection with the
execution of works or the supply of materials. The term "contractor" means a
person, syndicate or firm that has made such an undertaking, but often its use is
restricted to contractors for the execution of works or for services in connection
therewith.
Department.—This term, when qualified by the prefix "The", is used to indicate the Public
Works Department, which, for the purpose of the rules in this Code, includes also the
works organization, if any, under a Chief Commissioner.
Deposit Works.—This term is applied to works of construction or repair the cost of which is
met, not out of Government funds, but out of funds from non-Government sources,
which may either be deposited in cash or otherwise placed at the disposal of the
Divisional Officer. Works executed for municipalities and other public bodies fall under
this category when the cost is chargeable either to cash deposits made for the
purpose, or to their credit balances at treasuries.
Detailed Head.—See paragraph 11.
Indirect and Direct Charges.—"Direct Charges " are those charges pertaining to a work, project
or job, which are incurred directly for its execution and are included in the regular
accounts of it. "Indirect Charges" are those charges which pertain, or are incidental to
a work, project, workshop job or manufacture job, but which are not incurred directly or
solely in connection therewith and thus cannot be taken directly into such detailed
accounts of it as are incorporated in the regular accounts of the expenditure of the
Department.
Direction office.—This term indicates the office of an administrative officer who has one or
more Divisional Officers working under his orders and is not himself entrusted with the
execution of works or with the receipt and disbursement of public money, e.g., a Chief
or a Superintending Engineer, or a Superintendent of Works; but, if such an officer is
 also entrusted at any time with the receipt and disbursement of public money, he is
treated as a Divisional Officer for the purposes of this Code, even though some part of
his emoluments may be treated as Direction charges.
D irectio n O fficer.— head
T h e of a direction office is know nd by
esigthis
n a tio n .
E x p la n a tio n .—GAo ve rn m e n t se rva n t h olding th e ra nk of a S u pe rin ten d in g or e ve n a C h ie f E n g in e
is n o t a D ire ction O ffice r, unle ss the BDoire f thct*e b usine ss o f o ne o r m ore d ivisio n s is e ntru ste d to him .
T hu s a S up e rin ten ding E n g inee r e m p lo yed oduty n sp eiscia
n ol t a D irection O fficer.
D irec t a n d In d ire c t R ec e ip ts
D .—
ire ct
" R e ce ip ts " a re tho se item s of re ve nu e re ce ip ts w hich a re rea lise d in
co n ne ction w ith a w ork or proje ct eithe r by o ffice rs of the P ub lic W o rks D ep artm e n t or
d ep artm e n ts an d a re bro u gh t to a cco un t d ire ctly a s ap p e rta in in g to th e w ork or proje ct. " In
R e ce ip ts" a re th o se re ceip ts w h ich p ertain , or are to incide
a schem
n ta l* e or w ork, b ut cannot be
ta ke n dire ctly in to su ch detaile d accoun ts of it as are in corpo rated in the regula r accoun ts o
rece ipts of the D epart
m ent.
D iv is io n an d D iv is io n a l O ffice
T h e.—
se te rm s are used to d en o te re sp e ctive ly th e exe cu tive ch arge he ld b y
a D ivision al O fficer [clau se (21 ) be low ] a nd the he ad o ffice o f su ch a cha rg e . T hu s th e o ffice
ind epe nd en t exe cu tive su b-d ivisio n is a D ivision a l O ffice fo r th e p urpo se s o f this C od e , a s also th
th e S up erin te nd en t o f a W o rksho p w o rkin
p eng de
in de
n tly of a D ivision a l O fficer. ,
Divisional Officer.—This term is applied to an executive officer of the Public Works Department
who is not subordinate to another executive or disbursing officer of the Department, even
though the executive charge held by him may not be recognized as a “division” by the
Government concerned. Thus, the officer in charge of an independent sub-division is
also treated as a Divisional Officer for the purposes of this Code. See also clause (17).
Disbursing Officers of other departments, if they spend Public Works funds and are
required to render their accounts direct to the Accountant General are also included in the term
Divisional Officer.
Final Payment means the last payment on a running account made to a contractor on the
completion or determination of his contract and in full settlement of the account.
Government means the Central Government. A Provincial Government means the government
of a Governors' Province.
Grant.—See paragraph 33.
Inclusive Rate of Cost.—See clause (46).
Intermediate Payment is a term applied to a disbursement of any kind on a running account, not
being the final payment. It includes an “Advance payment", a “Secured advance “and an
“On account payment (other than the final payment on a running account)", or a
combination of these.
Issue Rate.—
This term denotes the cost per unit fixed, in respect of an article borne on the Stocks of
the Departm ent at a valuation, for the purpose of calculating the am ount creditable to the sub
head concerned(i.e., the sub-head under w hich the article is classified) of the Stockbyaccount
charge to the account or service concerned, when any quantity of that article is issued from
Stock. This does not take into account the storage
charges m entioned in clause (55).
Labour.—W hen a separate m aterials account is kept for m
one
oreorsub-heads of an estim ate and the
term " labour " is used in connection
with such an account, it denotes all charges pertaining to
each of those sub-heads, other than (1) the cost of m aterials issued direct and (2) carriage and
 incidental charges in connection w ith the m aterials.
Liabilities.—W hen used in respect of accounts of works, thisincludes
term all anticipated charges which
are adjustable as final charges-, but not
havebeen paid, regardless of whether or not they have
fallen due for paym ent,
or, having fallen due, have or have not been placed to the credit of the
persons concerned in a suspense head subordinate to the accounts of the work concerned.
Local Adm inistration.—
The term " Local Adm inistration ", as used in this Code, m eans where the rules
apply to Public W orks under the adm inistrative control .of a Chief Com m issioner, the Chie
Com m issioner, and where they apply to Public W orks under the adm inistrative thecontrol of
Central Public W orks Departm ent, the M inistry of Health and W orks.
Local Loan W orks.—This expression indicates works executed the byPublic W orks Departm ent on
behalf of a State which has acceded to P akistan, M unicipality, P ort Trust, or other corporation
when the cost of the works is to form part of a loan given to it by G overnmpurpose.
ent for the
M ajor Estim ate
is a term applied to the estim ate for a work,the
when
sanctioned am ount of the works
expenditure exceeds Rs. 20,000. termThis is also applied, for the sake of convenience, to the
work itself.
M ajor Head.—
S ee paragraph 11.
M arket R ate.--
Used in respect of an article borne on the accounts,
Stock of a division, this term indicates
the cost per unit at which the article,
or an article of sim ilar description, can be procured, at a given
tim e at thestores go down, from the public m arkets suitable to the division foraobtaining
supply
thereof.
M inor Estim ate
is a term applied to the estim ate for a work, when the sanctioned am ount of the works
expenditure does not exceed Rs. 20,000.
This term is also applied, for the sake of convenience,
to the work it self.
M inor Head.—
S ee paragraph 11.
Non-voted.—
See paragraph 13.
O n A cc o u n t P ay m or
e nPt ay m e n t O n A c co m
u nea
t ns a p aym en
made,
t, on a running account, to a
contractor in respect of work done or supplies made by him and duly measured. Such a
payment may or may not be for the full value of work or supplies ; if it is an intermediate
payment, it is subject to the final settlement of the running account on the completion of the
contract for the work or supplies.
Operation.—Used in respect of .he accounts of manufacture and workshop transactions, this
term indicates the charges incurred on the manufacture operations connected with
specific jobs.
Outturn.—Used in respect of the accounts of manufacture and' workshop transactions, this term
denotes the value of the finished products: (or of the work done, in cases in which the
articles wrought are not supplied1 departmentally) of manufacture operations connected
with specific jobs.
P a y m e n t oAnc c o u n t.—
S e ec la u se (3 8 ).
P rim a ry U n it o f A p p ro p riaStio
e enP.—
a ra g ra p h 3 3 .
Progress means the up to date quantities of work done or supplies, made.
Quantity.—In the accounts of works this expression is used to describe the extent of work done,
supplies made or services performed, when these can be measured, weighed or counted.
Rate.—In estimates of cost, contracts, contractors' bills and vouchers generally, rate means
the consideration allowed for each unit of work, supply or other service.
Rate of Cost and Inclusive Rate of Cost.—" Rate of Cost" means generally the total cost of a
work or supply divided by its quantity. In the accounts it represents the recorded cost per
unit, as arrived at by dividing the up to date final charge on a sub-head, by the up to date
progress thereof. “Inclusive Rate of Cost" means the rate .of cost of the entire work
relating to a sub-head, including the cost of materials if recorded separately in the
accounts.
Re-appropriation.—Means the transfer of funds from one unit of appropriation to another such unit.
Recoverable Payment means a payment to or on behalf of atractor
con which does not represent
value creditable or payable to him for work done or supplies m ade by him and has therefore to
be m ade good to Government by an equivalent cash recovery or short payment of dues.
Running Account
is a term applied to the account with a contractor
when payment for work or supplies
is m ade to him , at convenient intervals subject to final settlem ent of the account-on the
completion or determ ination of his contract.
S e c o n d a ry U n it o f A p p ro p riaStio
e enp.—
a ra g ra p h 3 3 .
S ectional O fficer.—
This designation is used to describe those officials, usually non-gazetted
subordinates, who are placed in responsible executive charge of works or stores under the
orders of the officer in chargeof a recognized sub-division, and the accounts of whose
transactions are, therefore, ultim ately incorporated in those of the sub-division., /
Secured Advance is a term applied specifically to an advance on
made,
the security of m aterials brought
to site of work, to a contractor whose contract is for the com pleted itemSee
s ofparagraph
work.
228.
Special Office.—
T he office of a Special Officer,
vide clause (54).
S pecial O fficer (or Specialist O fficer).—
This term is applied, in this Code, to such officials of the
Departm ent as are neither Divisional O fficers nor officials subordinate to a Divisional O fficer, and
have no Divisional Officers working under their control.
S torage Rite and Storage Charges.— These expressions denote, respectively, the centage rate fixed
for and charges levied on, all issues of, stock to cover such actual expenditure as is incurred
after the acquisition of the stores,
on w ork charged establishm ent em ployed on handling and
keeping initial accounts, the custody of stock and the m aintenance ofgothe
down
storeor yards,
etc.
S ubdivisonal O fficer.—
this designation is applied prim arily to an official, whether a gazetted officer or
not, who holds the charge of a recognized subdivision in subordination to a Divisional Officer, bu
when the .im m ediate executive charge of any works or stores has not been ted constitu
into a
regular sub divisional charge, but is held by the Divisionalhim
Officer
self, the latter is also treated
as the Subdivisional Officer in respect of charge.
such' W hen a D ivisional Officer holds the
im m ediate charge of a recogn
ized subdivision in addition to his own duties as the executive head
of the division, he is treated as the Subdivisional Officer in respect of the charge
of the subdivision.
S ub-head.—In the accounts of works and in working estim ates, this term is used to describe the sub-
divisions into which the total cost of a work (or of its sub-works if it is a large work) is divided fo
purposes of financial control and statistical convenience. The several -descriptions of work tha
have to be executed in the course of construction or ance m ainten
of a work or sub-work,
e.g.
 excavation, brick-work, concrete, work,
wood etc., are usually treated as the sub-heads of it.
S ub-w ork.—In the case of a large work consisting of several buildings or sm aller w orks, or groups,
thereof, the term sub-work is often applied to a distinct unit of the sam e if that unit is sufficiently
large or im
portant to be kept distinct for the purposes of accounts. For exam ple, the outer w all,
the solitary cells, the cook-houses, the jailor's quarters, -etc., in the case of a large central jail. In
the case of Irrigation, etc., projects,, the Head W orks, M ain Line, each branch of .a canal, each
group of distri
butaries relating to each branch separately, the drainage and protective works, the
Water Course Scheme, and Special Tools and Plant, all form separate sub-works.
Supervision charges.—This term is ordinarily applied to the charges "which are levied, in addition to
book value and storage charges, in respect of stock materials sold or transferred, and are
intended to cover such kerns of the expenditure incurred on the stores as do not enter their
book value and are not included in the storage charges (see clause (55) ).
S uspense Accounts.— This term is applied prim arily to certain heads of account, falling under the m inor
head “Suspense " of a m ajor head of expenditure, which are reserved for the tem porary passage
of such transactions as m ust at once be taken to the account of the sanction or grant
or grant
concerned, but cannot be cleared finally either because the paym relevant
ent, recovery, or
adjustm ent is awaited, or because it is necessarykeep toan effective watch over the values of
any stock m aterials, until their disposal.
final The charges under a suspense account are taken in
enhancem ent of the charges under the m ajor head of expenditure concerned, and the receipt in
reduction thereof, For suspense accounts within the accounts
of works, see paragraph 270.
Takavi works.—
T his term denotes works of construction ortenance
m ain relating to w ater courses or any
other works, expenditure on whichis treated by G overnm ent as a takavi advance(i.e., an
advance to cultivators)
recoverable from the party or parties concerned).
Technical Sanction.— This nam e is given to the order ofpetent
com authority sanctioning a properly
detailed estim ate of the cost work
of a of construction or repair proposed to be carried out in the
Public W orksDepartm ent. O rdinarily, such sanction can only be accorded by G overnm ent,
M inistry of H ealth and W orks or by such authorities of thetoMwhom
inistry the power has been
delegated by Governm ent. Sanction accorded
to a work by any other departm ent of G overnm ent
is regarded m erely as adm
an inistrative approval of the work,
vide clause (2).
Treasure Rules means the Treasury Rules of the Central Government.
Unit of Appropriation.—
See paragraph 33.
V alue.—This term used in connection with the sale of stock m(vide
aterials
paragraph 122 and 356) or
their issue to works
(videparagraphs 242, 247 and 384) includes storage charges.
V oted.—S ee paragraph 13.
W ater Course. This nam e is given to a channel for the supply of w ater from an irrigation w ork, w hich
falls under the definition of the term s as given in the Canal Act applicable to the area concerned
The definition .given in the Canal and Drainage Act of 1873, is as follows :—
"Water-course" means any channel which is supplied with water from a canal, but which is not maintained at
the cost of Government, and all subsidiary works belonging to any such channel.
The Term " work " when by itself, is used in a comprehensive sense and applies not only to
works of construction or repair, but also to other individual objects of expenditure
connected with the supply, repair and carriage of tools and plant, the supply or
manufacture of other stores, or the operations of a workshop.
W orks Expenditure
and W orksOutlay .—
These term s are usedindicate
to respectively the expenditure,
and the capital charges, on the special services connected with the construction, repair and
m aintenance of works. The charges falling under these categories m ay be net when, under rule
any receipts are taken in reduction of the charges, but they do not include the
cost of the general services, Tools and Plant and Establishm ent, or any
notcharges
taken to final
heads of account but kept under one of the suspense accounts.
 CHAPTER III.—GENERAL OUTLINES OF SYSTEM OF ACCOUNTS.
A. ---- CLASSIFICATION OF TRANSACTIONS.
T he P ub lic W orks D e pa rtm en t exe cu te s prim arily w o rks o f all* cla sse s req uire d fo r all C ivil D ep artm
G o ve rn m e n t, e xce p t su ch w orks a s a re ve sted -in , o r tra n sferred to th
C iv il w o rk(Cs ivil ad m inistra tio n of, th e d ep artm e n ts co n ce rne d , of e ntru ste d fo r exe cu tion to
B uildin gsa n d P ro vin cia l G o vernm en t o r th e M ilita ry E n gine e r S e rvice s. D e fe n ce or R a ilw a
C o m m u cations).
ni w o rks m a y a lso be en tru sted to th e D e pa rtm e n t, eithe r occa sion a lly o r. a s
stan ding arra n g em e n t, an d at tim e s w o rks o f o th e r de paGrtm
overnm
en ts en
or ts
Irrig a tio n , e tc ., and N on-G o vernm en t w orks m ay a lso ha ve to be unde rtakes;.
W orks.

N o te .— B e s id e s th e fo r e g o in g , p e tty ’ s e r v ic e s s u c h a s th e m a n u fa c tu r e o r s u p p ly o f
u n d e r ta k e n b y D iv is io n a l O ffic e r s .
T he ge ne ra l prin cip le s to be fo llo w e d in th e cla ssifica tion
W orks
of C
expenditure
ivil are laid dow n in A rticle 33
o f the A ccount C od e, V olu m e -I.
T ra n sa ction s re la tin g to the ch a rge s an d re ce ip ts co nn e cted w ith th e service s pe rta ining to C ivil W
to
G o ve rn m e n t o the r tha n w orks re fe rred W o rks '"ofthth
e em a rg in , are
Posts and Tele graphs ad ju sted fin ally in the a cco un ts o f D ivisio n a l o fficers a ga in st the p ro vision o
Departm ent.W o rk s in fun d s th ere fo re p la ced a t th eir disp o sal. T ra n sa ction s conthe ne cted w ith
co nn e ctio n w ith th e services for other G overnm ent W orks are not sofinadjusted a lly, b u t p ass
co n se rva tio n o f a nc ie n t even tu ally ou t o f th e a cco un ts o f D ivisio na l O fficers fo r in co rp ora tio n in th
m o n u m e n ts w hich a re accou n ts o f th e d ep artm e n ts a n d G o ve rnm en ts con cerne d . O u tla y on n o n
d u b ita b le to th e G o ve rn m e n t w orks is ch arge d a g ain st the dereceived
po sits;therefore.
A rchaeological
D e pa rtm e nt.

N o te 1 .— If a n A d m in is tra tio n e x e c u te s , o n b e h a lf o f a n o th e r A d m in is tra tio n , a C iv il

(o th e r th a n a w o rk re la tin g to th e P o s ts a n d T e le g ra p h s D e p a rtm s a ry
e n fu
t) nthdes n e c e s
a re u s u a lly p la c e d a t its o w n d is p o s a l.
N o te 2 — W h e n a d iv is io n u n d e rta k e s a s e rv ic e o n b e h a lf o f a n o th e r d iv is io
c o n n e c te d re c e ip ts a n d c h a rg e s a re , in th e a b s e n c e o f a n y in s tru c tio n s to th e c o
p a s s e d o n fo r a d ju s tm e n t fin a lly in th e a c c o u n t o f th e la tte r d iv is io n .
N o te 3 .— O p e ra tio n s u n d e rta k e n in th e m a n u fa c to rie s a n d w o rk s h o p s o f a d iv is
b e h a lf o f o th e r d iv is io n s , d e p a rtm e n ts , G o v e rn m e n ts , lo c a l b o d ie s o r in d iv id u a
tre a te d a s o p e ra tio n s o f th e d iv is io n s in th e firs t in s ta n c e , b u t th e e n tire c o s t is u lti
re c o v e re d fro m th e p a rty c o n c e rn e d .
In a ll ca ses the p rim ary accounts of the se transa ctions should in a cco
be rdkep
antce w ith th e ru le s o f th is
C od e , e ve n tho ug h the u ltim a te co st of th e tran sa ctio n s m a y n o t ha ve to b e b rou g h t to a cco un t
in theb ooks of the D ivisional O fficer.
T he p erform an ce o f the se se rvice s an d th e su b sid ia ry pgive ro ce
s e rise
d ing sto a num ber of o th er
transa ctions w ith o ther depa rtm ents, mGeonvern ts, e tc., w h ich h ave a lso to b e b ro ug h t to a cco un t,
e .g .,fu nd s h ave to b e o b ta in ed fro m tre a su rie s to m ee t liab ilitie s incu rred , re ce ipto
ts rea lised ha v
be lodged in treasuries, and stores have to be obtained from other divisions or departments,
etc., or from England.
The transactions of Public Works Officers may thus be grouped under, the heads indicated below :—
Expenditure Heads; for charges adjustable finally in the accounts of Divisional Officers.
Revenue Heads; for revenue receipts creditable finally to Government in the accounts of
Divisional Officers.
Remittance Heads—Receipts as well as payments ; for cash,, stores or other values
received from, or paid to or no behalf of,, other divisions, departments or Governments.
D eb t H ead s; for certain receipts and paym ents held in suspense pen din g cleara nce by paym en
recovery (as the case m ay in ca
besh o r o th e rw ise . T h e su sp e n s e a cco u n ts fo r tra n s a c tio n s o f
th is g ro u p , a re tre a te d e ith e r a s h e a d s su b ord in a te to th e e xp e n d itu re h e a d s o r a s in d e p e
h e a d s o f a cco u n t, osub-heads
r a s- in the accounts of w orks, as w ill be explaine chapters.
d in later
The transactions under each of these groups are further subdivided for purposes of accounts. In the
case of Expenditure and Revenue Heads,. the main unit of classification is known as the
major head, and .the further divisions of it as minor, heads, each of which has a number of
subordinate heads, generally known as detailed beads.
N o te 1 .— F o r d e p a rtm e n ta l p u rp o s e s , P u b lic W o rk s O ffic e rs u s u ahlly
e a d ivinidtoe a d e ta ile d
n u m b e r o f " s e rv ic e ha en add th
s e la tte r in to a n u m b e r o f " d e p a rtm e n ta l, h e a d s ;" b u t
p u rp o s e s o f a c c o u n t, th e s in g le te rm " d e ta ile d h e a d " is u s e d fo r a ll d iv is io n s s u b o
a m in o r h e a d . .
N o te 2 .— In th c aes eo f Irrig a tio n , e tc ., w o rk s th e s u b -d iv is io n s in to w h ic h th e m in o r
" W o rk s " is d iv id e d fo r d e p a rtm e n ta l p u rp o s e s a re c a lle d "s u b -w o rks usb"- a n d th e fu
d iv is io n o f th e la tte r a s "d e ta ile d h e a d s .
T h e d e ta ile d c la s s ific a tio n o f th e a c c o u n t h e a d s u s e d in re s p e c t o f P u b lic W o rk s a c c o u n ts is g iv e n in A p
N o te 1 .— T o m e e t lo c a l re q u ire m e n ts , th e A c c o u n ta n t G e n e ra l dmire
a yc, tio
s unbsje c t to th e
c o n ta in e d in A rtic le 2 7 o f th e A c c o u n t C o d e V o lu m e 1 , m a k e nne cthe se s a ry c h a n g e s i
s ta n d a rd lis t o f d e ta ile d h e a d s .
N o te 2 .— T h e d e ta ile d c la s s ific a tio n o f a n y P u b lic W o rk s M a jo r H e a d s th a t m a y b e in
fo r th e re c e p tio n o f s p e c ia l e x p e n d itu re re q u ire s th e a p p ro v a l o f th e A u d ito r G e n e r
P a k is ta n .
N o te 3 .-ln th e c a s e o f w o rk s u n d e rta k e n b y th e P u b lic W o rk s D de in p agrtm e n t a s a
a rra n g e m e n t fo r o th e r d e p a rtm e n ts , w h e n th e c o s t Is d u b ita b le to th o s e d e p a rtm
p re s c rib e d c la s s ific a tio n a p p lic a b le to th e c o n n e c te d tra n s a c tio n s is in tim a te
A c c o u n ta n t G e n e ra l.
Revenue is realised and placed to credit of Government as it falls due under the statutory or other
rules governing it, but expenditure can be incurred only against a grant voted by the
Legislature or against the sum allotted by Government to meet non-voted expenditure, The
incidence of expenditure between voted and non-voted is determined by the relevant
provisions of the Government of India Act, 1935, as adopted in Pakistan.
The term" expenditure "includes also charges classified as working expenses, which are taken in
reduction, of revenue receipts. It also includes expenditure on stores, leave salary, etc.,
incurred in England by the High Commissioner for Pakistan in the U. K. and eventually
adjusted against the grant of the Department.
B.—SYSTEM OF ACCOUNTS.
The main features of the system of Public Works accounts are :—
 The Divisional Officer is the primary disbursing officer of the division who is permitted to obtain
by cheques on civil treasuries or the Bank the funds required for all disbursements in
connection-with the execution of works. He also collects some of the departmental receipts
of the division and pays them into civil treasuries or the Bank.
The accounts of these receipts and disbursements (including the transactions of subordinate
officials acting on his behalf) are compiled under his supervision by an accountant posted to
his office by the Accountant General, and are submitted monthly to the Accountant General
who audits them against sanctions and appropriation of funds and then incorporates them in
the general accounts of Government.
He is further required to maintain clear accounts of all stores received by him and to make these
accounts available for audit by the Accountant General. .
Under each major head of expenditure, the charges on each project, work, or sub-work are recorded
separately in the accounts of Divisional Officers. In the case of works of certain classes (see
examples cited, below), Pro forma accounts of all transactions connected therewith are prepared
annually by the Accountant General or by the Divisional Officer, as may be required, and for
this purpose, the receipts pertaining to each work of this class are also shown separately in
divisional accounts :—
Irrigation, etc., for which separate capital accounts are kept.
Quasi-commercial undertakings, such as self-supporting workshops.
Residential buildings.
Personal payments to all Government servants of the Department are made on bills presented at civil
treasuries in accordance with the general pr0visions of the Treasury Rules, and are therefore
brought to account by the Accountant General himself from data furnished to him direct by
Treasury Officers.
In exceptional cases, where civil treasuries are not conveniently situated, Public W orks O fficers ar
placed in account with
M ilitary Treasure chests.
It is not sufficient that an officer's accounts should be correct to his own satisfaction. A disbursing offic
has. to satisfy not only him self,
but also the Audit Departm ent, that a claim which has been
accepted is valid,that a voucher is a com plete proof of the paym ent which it supports, and that an
account is correct in all respects. It is necessary that all accounts be should
so kept and the
details so fully recorded, as to afford the requisite for.
m eans
satisfying any enquiry that m ay be
m ade into the particulars of any case, even though such enquiry m ay be as to the econom y or the
bona fidesof thetransactions. It is further essential that the records of paym ent, m easurem
and ent
transactions in general m ust be so clear, explicit and self-contained as to be producible as
satisfactory and convincing evidence of facts, if required
in a Court of Law . All transactions
involving the giving or taking of cash,
stores, other properties, rights, privileges, and concessions
which have money values should be brought to account. The record of a transaction of receipt or
expenditure should always be m ade at once under the final debt
or or
therem ittance head to
which it pertains, if that be known; but if thehead
exactcannot be ascertained at once, then the
transaction should be classi
fied tem porarily under Deposits, if a receipt, or under M iscellaneous
P. W . Advances, if a charge.
 CHAPTER IV. ----RELATIONS WITH ACCOUNTANT GENERAL.
A.—GENERAL.
The Divisional Officer, as the primary disbursing officer 6f the division, is responsible not only for the
financial regularity of the transactions of the whole division but also for the maintenance of the
accounts of the transactions correctly and in accordance with the rules in force.
He is further required to submit his accounts to the Accountant General for audit and for
incorporation in the general accounts. See also paragraph 42 of the Central Public Works
Department Code.
Note.Theaccountsreturiiswl^haveordinarilytobesubniittedforauditandconi-
pilation are enumerated in Chapter XXII, but the Accountant General is
authorised to call for such additional accounts, registers, documents and
subsidiary papers having relation thereto, as he may require for the elucidation
thereof.
The Divisional Officer is responsible that the accounts of his division are not allowed to fall into
arrears; but if arrears or confusion arise which in his opinion cannot be cleared without the
assistance of the Accountant General he should at once apply for such assistance.
B. ---DIVISIONAL ACCOUNTANT.
T o a s s is t D iv is io n a l O ffic e rs in th e d is c h a rg e o f th tieesir rerefes prre
o nds ib
toiliin p a ra g ra p h 1 7 , th e A c c o u n ta n t
G e n e ra l w ill p o s t a D iv is io n a l A c c o u n ta n t to e a c h d iv is io n a l o ffic e .
Note 1.—Rules for appointment to the cadre of Divisional Accountants are given-in
Appendix I.
Note 2.—No person who is not eligible to be appointed to the cadre of Divisional
Accountants may be posted to a Division. In any individual case where a qualified
Divisional Accountant is not available, an exception may be permitted, as a purely
temporaryarrangement, by the Accountant General.

The functions of the Divisional Accountant are threefold :—

as accountant,i.e., as the compiler of the accounts of the division
in accordance with the
prescribed rules and from the data furnished to him,
as primary auditor,i.e., as the representative of the Audit Department, charged with the
responsibility of applying certain preliminary checks to the initial accounts, vouchers, etc.
(See Chapter XXII) ; and
as financial assistant, i.e. as the general assistant and advisers to the Divisional Officer in all
matters relating to the accounts and budget estimates or to the operation of financial rules
generally. ,
In the discharge of these duties he is expected to keep himself fully conversant with all
sanctions and orders, passing through the office and other with proceedings of the
Divisional Officer and his subordinates which may affect the estimate or accounts 6f actual
or anticipated receipts and changes. He should advice the Divisional Officer on the
financial effect of all proposals for expenditure and keep a watch, as far as possible, over all
the liabilities against the grants of the divisions as they are incurred.
 The Divisional Officer should see that he is given the fullest opportunity of becoming conversant
with these sanctions, orders and proceedings. To enable him to discharge his duties
efficiently the Divisional Accountant is treated as the senior member of the office
establishment of the division, though his position is analogous to that of a Sub-Divisional
Officer, vide paragraph 43 of the Central Public Works Department Code.
The Divisional Accountant is expected to see that the rules and orders in force, are observed in
respect of all the transactions of the division which; come within his sphere of duties. If he
considers that any transaction or order affecting receipts or expenditure is such as would be
challenged by the Accountant General if the primary audit entrusted to the Accountant
were applied by the former, it is his duty to bring this fact to the notice of the Divisional
Officer with a statement of his reasons, and to obtain the orders of that officer. It will then be
his duty to comply with the orders of the Divisional Officer, but if he has been overruled and
is not satisfied with the decision, he should at the same time make a brief note of the
case in the Register of Divisional Account Audit Objections, Form 60, and lay the
register before the Divisional Officer, so that latter may have an opportunity either of
accepting the Divisional Accountant's advice on reconsideration and ordering action
accordingly, or of recording, for the information of the Accountant General, his reasons
for disregarding that advice. An objection entered in this register should not be considered
as finally disposed of until it has been reviewed by the Accountant General, for whose
inspection the register should be available at all times.
Note. — If no audit inspection takes place in a year and entries have been m ade in
the Register during the period since the last inspection, the Register or, if the
entries are few , an extract there from should be subm itted to the Accountant
G eneral in the m onth of April
for review .

The Divisional Accountant is responsible for the arrangements for checking the computed
tenders, i.e. for seeing that satisfactory and efficient arrangements are made for checking;
he should conduct personally a test check of the computed and checked tenders sufficient
to satisfy himself reasonably that the checking work has been properly done ; and
he should see that the comparative statement correctly incorporates the totals as checked on
the individual tenders.

The Divisional Accountant should bring to the Divisional Officer's notice all instances in
which subordinate officers exceed the financial limitations on their powers placed by the
Divisional Officer or higher authority.
N o te— . If th e D iv is io n a l O ffic e r is allo w e d a lu m p s u m a p p ro p ria tio n foon r e x p e n d itu re
a g ro up of w o rk s an d h e h a s m a de ou t o f it a p p ro p ria tio n s fo r in d ividu a-l w o rk s, ex p e
tu re s h o u ld b e w a tc h e d a g a in s t in d iv id u a l ap p ro p ria tio n s a n d e x c e s s e s b ro u g h t to
D iv si io n a l O ffic e r's n o tic e .
He may further be required by the Divisional Officer to undertake on his behalf, such other
scrutiny of the accounts of the receipts and disbursements of subordinate officers falling
within the Divisional Officers' own powers of sanction, as the latter may consider
necessary.
The Divisional Accountant should not, as a rule, be required to receive, or pay out, cash, but
 in cases where the monetary transactions at the headquarters of the Divisional Office are
not large, either in number or in amount, the Divisional Officer may, on his own
responsibility and with the-previous consent of the Accountant General, entrust the
receipt and disbursement of cash to the Divisional Accountant. The Divisional Accountant
should not, however, be normally authorised to issue final receipts in Form 3 over his own
signature.
The Divisional Accountant is further required to inspect periodically under the orders of the
Divisional Officer, the accounts records of sub divisional offices and to check a percentage
of the initial accounts. The defects noticed should be reported to the Divisional Officer
for orders, but the Divisional Accountant will be responsible, as far as possible for
explaining^ personally the defects of procedures and for imparting necessary instructions,
thereon to the Subdivisional Officers and their staff.
The results of these inspections should be placed on record for the-inspection of the
Accountant General, but serious financial irregularities-should be reported at once for the
information of that officer, even though set right under the orders of competent authority. All
defalcations or losses of public money, stores or other property should be reported immediately
to the Accountant General and other authorities concerned in accordance with such rules or
procedure as may have been prescribed.
Note.—The accounts of interest-bearing securities maintained by
Subdivision at Officers should be examined to see that the rules relating to
them are observed and that the register in Form 85 is correctly maintained,
and with this object a few transactions of the register should be compared
with the entries in the cash book or other account, and vice versa. The
securities certified in the last annual Account of Interest-Bearing Securities,
Form 86, as being on hand should be verified by inspection as far as
possible, and it should be seen, in respect of such of them as are not
produced for inspection, that there are in existence either the original
acknowledgments of the depositors bearing dates sub sequent to the
dates of the last account, or the acknowledgments of the authorised custo-
dians, as the case may be. , .

The Divisional officer has right to seek the advice of the Accountant General in all matters Connected
with the accounts of his division or the application of financial rules and orders concerning
which there may be any doubt, It will usually be desirable, however, that he shall first obtain
the advice of the Divisional Accountant who is specially trained for this duty, and this
should be done in writing in all cases of importance.
C.—ACCOUNTANT GENERAL'S INSPECTIONS.
The Accountant General arranges for the periodical test audit and local inspection of the accounts
of divisional and subdivisjonal offices and the Divisional Officer is responsible that the initial
accounts and other connected records are made available for inspection. Inspecting
officers are required, if possible, to discuss the drafts of their reports with the head of the
office inspected before submitting them to the Accountant General, and for this
purpose, it is desirable that the head of the office should be present at the inspection
unless his presence is urgently required elsewhere.
D.—COMMUNICATION OF SANCTIONS TO ACCOUNTANT GENERAL.
As a general rule, every sanctioning authority is responsible that all sanctions and orders against
 which audit of receipts of disbursements is to be conducted by the Accountant General
are communicated to him in accordance with such procedure, as may have been
prescribed. See also paragraphs 461 to 463 of this Code and paragraph 78 of the Central
Public Works Department Code.
Note 1.—Audit against sanctions accorded by the Divisional Officer is
conducted in the Audit Office only in respect of technical sanctions to
estimates and sanctions to write off stores or losses of public money. In
respect of other sanctions of the Divisional Officer the Divisional
Accountant is responsible for the necessary check, vide paragraph 23.
Note 2.—Sanctions to contract agreements accorded by officers higher
than the Divisional Officer should be communicated by them to the
Accountant General in such form as to enable that officer to audit the
payments to contractors on the basis of rates sanctioned for each item of
work or supply and other necessary terms and conditions. Duplication of
agreements should in no case be required, that is to say, an authority who
has concluded an agreement should not be required to draw up and
sign again an agreement already executed.
E.—RESULTS OF AUDIT.
The results of audit are communicated to the Divisional Officer in the form of Audit Notes,
Objection Statements, Inspection Reports, letters or memoranda. These should receive
prompt attention, vide Rules 213 to 216 of the Central Treasury Rules, Volume I, and the
replies of the Divisional Officer should be based, as far as, possible, on his own knowledge. It
is not enough to pass on the explanation of a subordinate; reports prepared in this
manner may lull suspicion for the time being but lead to greater irregularity afterwards.
Objection Statements and Inspection Reports should be returned through the Superintendent
Engineer after the Divisional Officer has recorded his replies thereon. The Superinding
Engineer will pass orders in respect of matters which he is competent to deal with finally
and record his remarks (with a note of the action taken) on all other points, before
returning the documents to the Accountant General.
Once a transaction has been entered in the Objection Statement, or otherwise challenged
in one of the other documents referred to in paragraph 28, the responsibility for having
the objection removed will devolve upon the Divisional Officer, and the Accountant General
is required to report to the higher authorities all important items and any serious delays in
the adjustment of individual objections.
Note.—An audit objection is usually removed by obtaining the requisite
sanction, by making the necessary recovery, by correcting or completing
the relevant account or voucher, by furnishing the necessary documents or
information, or by otherwise securing compliance with the provisions of a
specified rule. In cases in which a protest is .nude against an audit
objection as being incorrect, the objection should be held to be in force
unless a formal intimation of its withdrawal is received from the Accountant
General.
The Accountant General will place under objection any transaction coming to his notice which is not
covered by adequate sanction or involves an excess thereon or other deviation. In some
cases, the Divisional Officer may have already taken action to regularise the transactions
or the excess (if any) over sanction, plus any further excess that may be anticipated, may be
 within his own powers of sanction without preparing a revised estimate, and he may
have accorded the necessary formal approval to it; yet, if the necessary intimation of
sanction does not reach the Accountant General when the divisional accounts in which
the irregular transaction appears are being audited, the Accountant General will raise the
objection, as he is not authorised to assume that the necessary sanction has Been
accorded. Divisional Officers will, therefore, find it advisable to send to the Accountant
General the earliest intimation of such of their sanctions and orders as are required to be
communicated to him (vide paragraph 27) and to give it, without waiting for the receipt of the
Objection Statement or Audit Note, all necessary information in regard to transactions for
which, within their knowledge, adequate authority does not exist. A single note or
statement, prepared monthly and signed by the Divisional Officer himself, will
ordinarily suffice, in respect of transactions brought to account in the Monthly Account,
but, if it cannot precede or accompany the Monthly Account, it should be sent to the
Accountant General within a week of the despatch of the Account.
Note 1.—The object of this rule is to obviate the issue of unnecessary audit
objections; but a reduction in the number of objections can be effected
only by observing the requirements of the financial and other rules
bearing on the transactions, and by taking timely action to accord or obtain,
as the case may be, such sanction or order as may be required in cases in
which a deviation from rule has occurred.
Note 2.—The Divisional Accountant is responsible (/) for bringing
prominently to the notice of the Divisional Officer, at least once a month, all
irregular transactions on which action has not already been taken by the
latter at the instance of Subdivisional Officers or of his own motion, and (11)
for giving effect to the provisions of this paragraph in accordance with the
procedure which the Divisional Officer may have desired to be observed in
this connection.
C H A PTER V.— A PPR O P RIA TIO N S .
A-----INTRODUCTORY.

E xpenditure, as defined in paragraph 14, can only be incurred on a w ork or other object:—
if sanction, either special or general, of com petent authority has been obtained authorising th
expenditure.
if funds to cover the charge during the year have been by
provided
com petent authority.
Note 1.—In the case of charges against suspense accounts, any expenditure
which is not expected to cause an excess over the net provision for the year,
may be held to be covered thereby. See also paragraph 41 (b).
Note 2.—When, under paragraph 58 of the Central Public Works Department
Code, an intimation is received from an officer of the Public Works Depart-
ment that he is incurring an unauthorised liability on a work, the Accountant
General will bring the facts instantly to the notice of the competent authority
so that the requisite steps may be taken either to stop the work or to
regularise its execution.
if the expenditure conforms to the relevant provisions of the Act and to the financial rules,
 regulations and orders issued by competent authority.
For payments chargeable to the accounts of other divisions, ^departments or Governments,
or of non-Government works, and repayments of deposits, a Divisional Officer does
not necessarily require any specific provision of funds within the appropriations for his
own division. It is sufficient to see that such payments are made only in accordance with
the rules in the relevant chapters of this Code.
Note—For i nevitable payments see paragraph 279.
B.—GRANTS AND THEIR DISTRIBUTION.
A grant or supplementary grant may be in respect of expenditure (vide paragraph 14) falling
under one or more major heads or sections of a major head. For purposes of financial
control, the grant allotted to each major head of account is divided into primary units
of appropriation, each-of which may be divided and sub-divided, as may be necessary,
into secondary units of appropriation.
Examples.—The grant for Civil Works is broadly divided into the following
primary, units of appropriation :—(1) Original Works, (2) Repairs, (3) Petty
construction and repairs by Civil Departments, (4) Establishments, (5)
Tools and Plant, (6) Grants-in-aid, contributions, etc., (7) Suspense, (8)
Charges in England, (9) Loss or gain by exchange and (10) Reserve. Any
sub-divisions of the primary units, e.g., (a) Original Works into Major
Works, Minor Works, etc., (b) Establishment into Pay of Officers, Pay of
Establishment, Other Charges, etc., is known as secondary units of
appropriation. A secondary unit of appropriation may again comprise
.one or more detailed heads, e. g., Pay of Official comprising detailed
heads like Consulting Engineer, Chief Engineer, Superintending
Engineer,Architect, etc. Sometimes a primary unit is split up straight into
detailed heads, i.e, without being first broken up into secondary units, e.g.,
Grants-in-aid, Contributions, etc.
The procedure relating to the preparation of demands for grants, to the appropriation and
reappropriation of funds, to .the distribution of funds and to budget matters generally, is
laid down in the General Financial Rules. The rules special to public works are laid down in
Appendix 6.
C.—GRANTS FOR EXPENDITURE IN ENGLAND.
Separate provision is made within each grant, for Pakistan and English expenditure, the English
provision being intended to cover charges, such as those mentioned below, incurred by
the High Commissioner for Pakistan in the U. K.
cost of stores purchased or to be paid for in England, including freight charges payable at that
end ;
leave salaries and deputation pay payable in England;
Sterling overseas pay ;
Other charges such as passage money, advances of pay, etc., incurred in England.
Note.—All charges paid at ports or elsewhere in Pakistan in connection with
stores obtained from England should be treated as Pakistan expenditure.
 In order to exhibit as accurately as possible the cost of works and stores in the detailed
accounts thereof maintained by Divisional Officers, full value of stores obtained from
England must be incorporated therein. The detailed procedure is prescribed in paragraphs
362 to 364. Accordingly the provisions relating to works and stores should be inclusive of the
estimated cost of stores to be obtained from England. Necessary provision for the cost of
such stores should also be made under the suspense head “London Stores “to which
the connected transactions are taken in the first instance (see paragraph 370).
In order that the total provision for the cost of stores to be obtained from England is shown in
one place, the head " London Stores" is divided into the sub-heads :—
Charges, subdivided into—
Charges in England.
Charges in Pakistan.
(e.g. balance of sea freight, incidental charges, etc.)
Total.
Deduct credits (by transfer to works or stock).
Net for London Stores.
Note.—As no provision is made in the budget estimate in respect of joss or
gain by exchange on transactions in England, provision for the cost of stores
to be obtained from England under the beads mentioned above should be
made at the official rate of exchange.
The provision for charges other than on stores will be made against the minor head " Charges in
England " under the relevant major head at the official rate of exchange. The difference
between this amount and the rupee equivalent at the average rate of exchange for the
month of adjustment will be ultimately taken to the minor head “Loss or gain by
exchange " as a plus OR minus charge according as it is a loss or gain.
The charges other than on stores incurred in England are brought to account in the books of the
Accountant General under the appropriate heads of account, but outside the accounts of
the Divisional Officer.
D.—WATCHING OF ACTUALS
It is an important function of the Divisional Officer to keep a1 constant watch over the progress
of expenditure, as he is ultimately responsible for keeping the expenditure within the
allotments for the division. He should accordingly keep himself informed of such
circumstances as may affect the progress of expenditure, in order to take early steps
for obtaining extra funds or surrendering probable savings, as may be necessary.
It will be found convenient, in practice, to adopt the plan indicated below :—
The progress of expenditure on works or other items for which there are specific
appropriations, should be watched individually month by month, through the register of
Works, Contingent Register and other relevant accounts.
In respect of works or items, lump sum appropriations for which are placed at the
Divisional Officer's disposal, he will watch the progress of expenditure against
appropriations by the maintenance of a record (i) of the expenditure in the form of a
progressive abstract showing, month by month, the up to date expenditure of the year,
 and (ii) of the grants, in the form of a register showing the appropriations and re-
appropriations ordered from time to time.
In this review of expenditure, undischarged liabilities play an important part and their effect
on individual and lump sum appropriations should, therefore, be watched.
Note.—Liabilities may be divided into four classes :—(i) those outstanding
in the suspense accounts, relating to contractors and labourers, in the
accounts of works, (ii) those outstanding in any of the regular suspense
accounts of the division,(iii) outstanding debts adjustable by book transfer,
and (iv) matured claims of contractors, suppliers, etc., awaiting settlement,
and all unnurtured claims, recurring or non-recurring, likely to fall due for
settlement before the close of the year. Liabilities of class (ii) may affect not
only the grants for the minor head "Suspense" of the major head under
which the suspense account concerned is classed, but also the grants for
works and services falling under the same and other major heads, see also
paragraph 41 (b).
Anticipated credits (if any) which will ultimately be taken in reduction of the expenditure
chargeable against any individual or lump sum appropriation should also be taken into
account. See Statement E of Appendix 2.
This review is of special importance in the last three or four months of the year.
If desired, this review may also be conducted collectively in respect of each primary or
secondary unit of appropriation, a suitable register of appropriations being maintained for
the purpose, see clause (b) (ii) above. Such a review is of special help in formulating,
proposals for reappropriation.
The following points should receive special attention :—
The appropriation for the unit “London Stores—Charges in the England “implies an equivalent
provision included in the appropriations for works and stores. This additional provision
under the latter should be reserved for the English charges on stores. Any savings likely to
accrue should be surrendered.
The appropriations for suspense accounts provide for the net increase or decrease during the
year, that is, for the difference between the gross debits and the gross credits of the whole
year. They impose an obligation on the Divisional Officer so to regulate his transactions during
the year as to work up to the anticipated increase or decrease in the suspense balances.
There is a corresponding obligation on him to make, in the accounts of the year, all the
adjustments, recoveries or payments necessitated by the actual transactions of the year.
This responsibility is in respect of both the opening balances and the fresh operations (debits
and credits') of the year. Where the clearance of any items is likely to cause any additional
charges against other units of appropriation, the funds necessary to meet the charges
should be reserved under those units.
All liabilities and assets of the division adjustable by transfer credit or debit to remittance heads of
accounts should be registered in Form 57. Register of Transfers Awaited, as soon as they
become known. As they are cleared, a^ entry should be made in columns 7 to 9 so that items
awaiting adjustment may be known at any time.
Note.—This register is intended primarily for all transfer transactions,
recurring or non-recurring, which have to be responded to by the division,
but if desired, important items which will be cleared by original debits or
 credits may also be entered to facilitate the watching of their clearance.
CHAPTER VI.—CASH.
A.—INTRODUCTORY.
The term "cash", as used in this chapter, includes legal tender coin, notes, cheques and
drafts payable on demand. A small supply of one anna revenue stamps may be kept as
part of the cash balance. See also Rides 78 to 80 of the Treasury Rules, Volume I.
N o te .— G o v e r n m e n t s e c u r itie s d e p o s it re c e ip ts o f b a n k s , d e b e n tu re s a n d b o n d s ,
s e c u r ity d e p o s it u n d e r th e p r o v is io n s o f p a r a g ra p h 3 8 8 a recna os th to
. b e tr e a te d a s
The Divisional Officer is the primary disbursing officer of the division, and all realizations and
payments on Government account made by his subordinates are made on his behalf
and on his responsibility.
Every Government officer is personally responsible for the money which passes through his
hands and for the prompt record of receipts and payments in the prescribed account
as well as for the corrections of the account in every respect. The private cash or
accounts of members of the department should not be mixed up with the public cash or
accounts.
In order that the transactions pertaining to the, Central Government may be correctly recorded
against the balance of the Central Government, forms of chalans, bills, cheques,
vouchers, etc., printed on the blue paper should be used in respect of transactions with
treasuries. See Rule 32 (1) of the Treasury Rules, Volume I.
In their application to treasuries the cash business of which is conducted by the Bank, the rules in
this Code are subject to provisions of Part VI of the Treasury Rules, Volume I.
B.— M O D ES O F O BTAINING CASH FRO M TRE ASUR IE S.
I.— G E N E R A L.
Cash is obtained by disbursing officers of the department in two ways, viz., directly by bills
drawn on the treasury and by means of cheques. For payment of pay and allowances of
Government servants on the regular establishment sot charged directly to works, certain
heads of offices and other officers draw bills on treasuries in prescribed forms in
accordance with the rules in Chapter XVHI. All other disbursements are made by
Divisional Officers, who may empower Subdivisional Officers to make disbursements on
their behalf, vide paragraph 202. For the purpose, Divisional Officers are ordinarily
placed by the Accountant General in account with one or more treasuries within their
judrisdiction and they may either authorise Subdivisional Officers to obtain money from
the treasuries within the jurisdiction of the latter by drawing cheques or place them in
funds by means of an imprest or by transfer of cash from the divisional cash chest.
Note 1.—The term "treasury" includes also a military treasure chest with
which a Divisional Officer may be placed in account.
Note 2.—At places where the cash business of the Treasury is conducted by
the Bank cheques are drawn direct upon the Bank, without die intervention
of the Treasury Officer.
Sub-treasuries are collecting depots and Hot disbursing treasuries, but to meet the convenience
of Public Works Officers it has been arranged that funds required for disbursement may
be obtained by means of cheques down on sub-treasuries subordinate to a treasury
 with which a disbursing officer has been placed in account. See also Rules 132, 150 and
163 of the Treasury Rules, Volume I.
Note.—The term "treasury" as used throughout (his Code includes the sub-
treasury, unless the contrary is evident from the context.
The appropriation of departmental receipts to expenditure in the department is strictly prohibited
except in the cases provided for in paragraph 66. See sub-rule (2) (e) of rule 7 of the
treasury Rules, Volume I.
The procedure prescribed for accounting for cash obtained from treasuries on bills for pay and
allowances of establishment not charged directly to works or on contingent bills, if their
encashment at treasuries has been authorised, is detailed in Chapters XVIII and. XIX.
Undisbursed balances of cash thus obtained may be kept in departmental cash chests,
but they should not be mixed up with the regular cash balances of the Department, accruing
from money obtained on cheques which are dealt with and accounted for in accordance
with the rules in the following paragraphs.
Without making previous arrangements through the Accountant General, no officer is
authorized to draw cheques on a treasury situated outside the limits of the province,
even though his own jurisdiction may extend beyond those limits.
When for the concenience of work, it is necessary that the Divisional Officer or any of his
subordinate disbursing officers should be authorised, either occasionally or as a
standing arrangement, to draw cheques on a treasury situated outside the limits of the
division, the Divisional Officer should approach the Accountant General through the
Superintending Engineer for necessary sanction. Similarly, the Divisional Officer may,
if necessary, specially authorise any of his Sub-divisional Officers to draw cheques on
treasuries situated outside the jurisdiction of the latter but within the limits of the division.
Note.—This rule is intended to be applied with, special care and only to
cases of real necessity. Payment to contractors should, as far as
conveniently practicable, be made by cheques on the nearest treasury and
a stipulation to the effect that payments shall be so made should be inserted
in the contract agreement, where necessary.
The employment of class IV servants to fetch or carry money should be discouraged. When it is
absolutely necessary to employ a class IV servant for this purpose, a man of some length
of service and proved trustworthiness should only be selected and in all cases, when the
amount to be handled is large one or more guards should be sent to accompany the
messenger.
II.—Limits on Subdivisional-Officers, Drawings.
If the Divisional Officer considers it necessary, for the maintenance of. efficient control over the
disbursements of his division, to set a monthly limit on the drawings of any of his Sub-
divisional Officers, he may do so, fixing either a standing limit or a fresh limit either every month
or whenever necessary. All such limits may be raised or lowered subsequently. Intimation of
every limit when fixed or changed should be sent both to the Sub-divisional Officer and to the
Treasury Officers concerned. At places where the cash business of the Treasury is
conducted by the Bank, intimation should be sent direct to the Bank without the intervention
of the Treasury Officer,
Note 1.— For this purpose, the Divisional O fficer m ay require the Sub-divisional
Officer to subm it, by a convenient date, an estim ate of his probable requirements
 in suitableform .
Note 2.— The lim it when fixed should be for the account m onth of the
subdivisionand the dates of the com m encem ent and term ination of the month
must be specified in the
intim ation to the Treasury Officer or the Bank.
Note 3. At the option of the Divisional Officer, the lim itation m ay not be
intim ated to the Treasury Officer or the Bank, if the check exercised by the
Divisional Accountant
over the sub-divisional cash accounts, after the expiry of
the month, is considered sufficient
for the purposes of the Divisional Officers. See
paragraph 23.
III.—Cheques.
P etty sum s under ten rupees should not be paid by chequestheand disbursem
for ent of these and other
charges which naturally are paid in cash,e.g., the wages of labourers and of establishm ent
charged directly to works,
and value-payable postage, it is perm issible to draw m oney from tim e to
tim e from the treasury by cheque to replenish the cash chest. W hether there be a guard or not,
disbursers m ust draw cheques for the m inim um of actually
cash required to m eet current
disbursem ents, and if it is found at anythat
tim ethe balance in hand is larger than is required to
m eet the anticipated expenditure of the next m onth, or of the next fifteen days if the treasury is
not situated at an inconvenient distance, the surplus should be returned into the neares
treasury.
In drawing cheques (Form 6) draw ing officers should bebyguided
the general rules laid down in Part V,
Chapter I, Section I of the Treasury
Rules, V olum e I. The special rules applicable to the
departm ent are set forth in paragraphs 58 to 62.
B efore a cheque book is brought into use. all the cheque itform
should
s in be m arked by a distinguishing
letter. Cheques drawn by a disburs
ing officer on any treasury should be distinguished by a
different letter from
those drawn by other disbursing officers of the division on that treasury arid
also from those drawn by him self on any other treasury.
In the case of sub-treasuries the advice of the num ber of thebook
cheque
to be used
(vide Rule 151 of
the Treasury Rules, V olum e I), should ordinarily be sent through the district treasury ; but in
cases of urgency, it m ay be sent direct to the sub-treasury, a copy being forw- arded sim ul
taneously to the district treasury.
If a lim it has been set by the Divisional O fficer on the drawings of a Subdivisional Officer under the
provisions of paragraph 55, the lim it prescribed for the drawings
on each treasury during a
m onth should be entered on the reverse pi the counterfoil of the cheque book for that treasury
before any cheques are drawn during that, m onth, and the Subdivisional O fficer should watch
that the lim it is not exceed, by deducting: from
on the
it, reverse :of the counterfoils; the am ount
of each cheque as it is drawn. The undrawn balance at the close of the m onth should not be
carried forward to the next m onth.
Note.—In the absence of a monthly limit on his drawings the drawing officer record
shouldon
the reverse of the counterfoil
an d th e a m o u n t o f n ex t c h e q u e c arry d ra w n a n d th e to ta l o f
d ra w in g s d u rin g th e m o n th , an d c arry th
foerwir ato
rdta l to th e nco
exut n te rfo il, .th u s
en ab lin g h im s elf, fro m tim e tototim exerc
e; ise an in d e p en d e n t ch oneckthe p ostings
to H is cash b ook.
If the cu rren cy of a che q u e sho u ld e xp ire o w ing to R s. no t b eing p re se n ted a t th e tre a su ry fo r p a ym e n
th re e m o n th s a fte r .th e , moon
f its
th issue(vide R ule 162 of the T rea sury R ules, V olum e I m ay be
receivedba ck b y the d ra w e r w h o sho uld the n d estro y it a nd draw a n ew che qu e in lie u o f it. T h e
 o f the de stru ction an d th e n um be r a nd da te o f th e ne w che qu e sho u ld be re co rd ed o n the co un
o f th e o ld che qu e , an d the n u m be r a nd d a te o f th e o ld ch e q ue tha t is d e stro ye d sh o uld be e n te r
the counterfoil of the new one. The fact of the new cheque havingshbeen ou ld issued
be e ntered on th e
d a te o f issue in re d in k in th e ca sh b oo k b ut no t in th e colu m n fo r p a ym e n t, a n ote b eing m ad e
sa m e tim e ag ainst the o rig in al en try in the ca sh b o ok.
N o te .— F o r p ro c e d u re re la tin g to lo s ttecehReuqleu e1s6,o3f th eT re a s u ry R u le
V os ,lu m e I.
W h e n it is n e ce ss a ry to ca n ce l a c h eq u e , th e ca n ce lm e n t s ho u ld b e rec o rd e d o n th e c o u n te rfo il,
c h e q u e , if in th e d ra w e rs' p o sse ssio n , s ho u ld b e d e s tro ye d . If th e c he q u e is n o t in h is po sse ss
s h o u ld p ro m p tly re q u e st th e T re a su ry O ffic e r to sto p p a y m e n t o f th e ch e q u e a n d , o n a sc e rta inin
p a ym e n t h a s b e e n sto p p e d , h e sh o u ld w rite b a ck th e e n try in his ca s h b o o k b y ex h ibitio n th e a
o f th e ch e q u e a se ma p tyfig u re o n th e p a ym e n t sid e in th e " B a n k o f T re a s u ry " c olu m n . A c o u n te
referen ce sh o uld b e g ive n in th e cash b oo k , ag ain s t th e o rig ina l, eto n try
th eo fsec
th eo nd
ch e q u e . A
c h e q u e re m a in in g u n p a id fro m a ny ca u s e fo mro nths
tw e lv ea fte r th e m on th of its issu e sho u ld b e
ca n ce lle d an d its am o u nt wbritten
a ck in a sim ila r m a n n e r.
C— RE CEIP T O F M O N EY.
I.— AccountProcedure
W hen m oney is received by a G overnm ent Officer on behalf of G overnm ent, it should at once be broug
to account in the Cash Book and a receipt in Form 3 should invariably be granted to the payer. If
how ever, the am ount be realised by recovery from a paym ent m adeor on other
a bill
voucher
setting forth full particulars of the deduction, a sh receipt
o u ld b e g ra n te d o n ly if sp e cia lly d e s ire d b y
th e p a ye r, b u t th e fa ct 0 f th e ' re co ve ry h a vin g b e e n m a d e b y d e d u ctio n fro m th e p a y m e n t v
s h o u ld b e cle a rly re co rd e d o n th e re ce ip t.
N ote1. — Fin al acqu ittan ce for p rivate ch eq u es and d rafts o n local b an ks accepted
under proper authority (vide Rules
9 and7 80 of the Treasury Rules, Volum e I) should
notbe given to the payer until they have been cleared.
N ote 2. — Before am officer signs a receipt in Form 3 for cash actually received by him
be should see that the receipt of the .m oney has been duly recorded in his cash boo
and intoken o f this ch eck th e en try in th e cash b oo k sh ou ld be initialled an d dated
at th e sam time
e
N o te 3 .— A t an e x c ep tio n to this ru le , e a rne s t m o n ey in le g a l ten d e r ton o tes atta ch e
te n d o n a n d re tu rn e d to th e c o n tra c to rs w h o s e te n d e rs , a re re je c te d o na sth e s a m e , d a
provided that the contractors concerned give a stamped receipt for the money in
the Register of Tenders maintained in the Divisional Office and that the Register is
to that extent treated as a subsidiary cash book and consequently as an
accounts form.' Earnest money which is received prior to the date fixed for
opening the tenders, or which for any reason cannot be refunded on that date
should be brought to account in the cash book and returned subsequently
to the contractors under the ordinary rules.
R e ce ip ts in F orm 3 ca n be issue d o nly by D ivision al S ubdivisional
O ffice rs, O ffice rs, or other G o vernm en t
o fficers spe cially authorizedth eb ylo ca l A d m in istra tion , a n d all p erson s re gu la rly o r freq ue n tly
rece iving m o ne y o n b eh alf of G o ve rn m e n t sho uld kee p a ca sh bo ok u F orm 1 .
N o te .— F o r is s u e o f d u p lic a te o r c o p ie s o f re c e ip ts s e e ru te '8 6 o f th e T re a s u ry R u
V o lu m e I.
If a govern m e nt office r w ho is no t in charg e of a ca sh b ook
m o ne
re ceive
y on s,b eh alf o f G o vern m e n t a t
 e xce p tio na l tim e s, he sh ou ld n ot m ix it u p w ith the im pre st o f a ny o th e r ca sh in h is cha rg e , bu t p
rem it it, a t th e e arlie st o pp ortu n ity, to th e n ea re st o ffice r ha vin g a ca sh b oo k or d ire ct in to a tre a
a cco m p a n ied bychaa lanin d up lica te(vid eR ule s 92e t se q .,o f the T rea sury R ule s, V olu m e I). T h e
a ckn o w led ge m e n t o f th e trea su ry (w ith an in tim a tion o f th e fu ll p articu lars o f th e re ce ip t in clu din
d a te o f its re alisa tion ) sho uld b e fo rw ard ed im m e dia te ly to th e officer
n ext suhaving
pe rio r a cash book,
to enable him to m ake the necessary entriesT he therein.
re cord o f the tra n sa ction w ill be in th e
co rre sp on de n ce a nd n ot in the im pre st a cco un t of th e rece iving office r.
II.— Disposal of Receipts.
Moneys realised by officers of the department should be paid, soon
as as possible, into the nearest
treasury, for credit as miscellaneous receipts
of the department. Should a Divisional Officer or
Subdivisional Officer, however, require to make use of cash receipts temporarily for current
expenditure, he may do so instead of obtaining fresh cash by cheques; but the
before
end of the
month, he must send to the treasury a cheque for the amountthus utilised, drawn in his own
favour and endorsed by himself with the words " Receive payment by transfer credit to the
Public Works Depart ment".
N o te 1. — A t p laces w h ere th e c as h b u sin ess o f the T rea su ry is co nd uc te d b y t
B ank, m oneys received by departm ental officers are paid at the B ank direct w ith out t
in terv en tio n o f the Treasu ry O fficer.
N o te 2 .— T h is ru le d o e s n o t a p p ly to re c e ip ts re a lis e d b y s h o rt p a y m e n t o n b ills
o th e r v o u c h e rs .
D.— PAYMENTS
I.— M a n n e r o f P a y m e n t.
A ll p a ym e n ts w h ich o ffic e rs au th o rize d to d ra w ch e q u e s h av e to m a k e , s h o u ld , a s fa r a s p o s sib le , b e m
c h e q u e s ; b u t se e a lso p a ra 56.,
g ra p h
It is p e rm issib le to m a ke p a ym e n ts to s u p p lie rs of sto re s b y o b ta in in g S ta te B a nk d ra fts in a cc o rd a n
R u le 7 4 8 o f th e T re a s u ry R u les , V o lu m e I. R e m itta n ce s fo r su ch p u rp o s es o f a m o u n ts le ss th
2 5 , fo r w h ic h S ta te B a nk d ra fts ca n n o t b e issu e d , m a y b e m a d e by p o sta l m o n e y o rd e r a t th e
e x p e n se .
N o te .— F o r in s tru c tio n s re g a rd in g m a k in g p a y m e n ts fo r sto re s o b ta in e d b y d ir
o rder from private firm s and in divid uals in the U nited K in gdo m , see R ule 383 of
T reasu ryR ules, Volum e I.
A s a ru le , n o ch e q u e sh o u ld b e d ra w n u n til it is in te n d e d to b e p a id a w a y a n d c h e q u e s d ra w n in
c o n tra cto rs a n d o th e rs sh o u ld b e m a de o ve r to th e m b y th e d isb u rs e r d ire ct; b u t th e d is b u rs e r
a s s iste d in m a kin g d isb u rse m e n ts b y a ca sh ie r a p p o in te d fo r th e p u rp g ra
o speh u9n3d. eTr hpea ra
o c c a sio n a l d e liv e ry o f ch e q u e s th ro u g h a su b o rd in a te m a y b e p e rm itte d a t th e d is c re tio n a n d
re s p o n s ib ility o f th e d isb u rse r. In su ch ca se s th e su b o rd in a te sh o u ld m a ke n o e n try in a n y a
w h ic h h e ke e p s, a s a p a ym e n t m a d e b y ch e q u e sh o u ld a p p e a r in th e ca sh baucrsc oinugn t o f th e d is
o ffic e r w h o d ra w s th e ch e q u e , a n d th e su b o rd in a te 's re co rd w ill b e in h is co rre s p o n d e n c e .
N o te .— It is a s e rio u s irre g u la rity to d ra w c h e q u e s a n d d e p o s it th ea m t thine th e c a s h c
d o s e o f th e y e a r fo r th e p u rp o s e o f s h o w in g th e fu ll a m o u n t o f g ra n t a s u tiliz e d .
P ay m e nts du e to co n tracto rs m a y, if so d esire d b y th e m ,thbe e irmba de
nk stoin ste a d o f dire ct to co n tra c to rs
p ro v id e d th a t th e D e p a rtm e n t o b ta in s (1 ) a n a u th o rtis a io n fro m th e co n tra c to r in th e fo rm o f a
v alid d o cu m e n ts su c h a s a p o w e r o f atto rn e y co n fe rrin g a u th o rity o n th e b a n k to re ce iv e p a y m e n
(2 ) th e c o n tra c to r's o w n a cce p ta n ce o f th e co rre c tn e ss o f th e a cc o u n t m a d e o u t a s b e in g d u e to
 G o ve rn m e n t o r h is s ig n a tu re o n th e b ill o r o th e r c la im p re fe rre d a g ain s t G o v e rn m e n t, b e fo re se tt
o f th e a cc ou n t o f cla im by pa y m e n t to th e s aid b a n k . W h ile th e re c e ip t g ive n b y su c h b a n k
c o ns titu te a fu ll a n d su fficie n t disch a rg e fo r th e p a ym e n t, co n tra cto rs sh o u ld , w h e n e ve r p os sib
in d u ce d to p re se n t th e ir b ills d u ly re ce ip te d a n d d isc h a rg e d th ro u g h th eir ba n ke rs.
N o th in g h e re in co n ta in e d sh a ll o p e ra te to c re a te in fa vo u r o f th e b a n k a n y vis
rig h-àts-vis
o r e q u itie s
G o v e rn m e n t.
II. B ills .
Genera! instructions regarding the form of bills and their preparation, completion and stamping
are laid down in Rules 138 to 146 of the Treasury Rules, Volume I. As far as possible,
the particular form of bill applicable to the case should be used. Suppliers of stores and
others should be encouraged to submit their bills and claims in proper departmental forms.
But bills not prepared on such forms should not be rejected if they set forth the necessary
details of the claims. In such cases, the additional particulars required should be added by
the disbursing officer.
Except in the case of lump sum contracts, every bill or other demand for payment should, as
far a s possible, set forth the unit rate at which payment is to be made.
III.—Vouchers.
As a general rule, every _ payment including repayment of money previously lodged with
Government for whatever purpose, must be supported by a voucher setting forth full and
clear particulars of the claim and all information necessary for its proper classification and
identification in the accounts. The full name of the work as given in the estimate and other
particulars specified in paragraph 198 or the head of account, to which the charges
admitted on a voucher are debit able, or to which the deductions or other credits shown in
the voucher, .are creditable, should be clearly indicated on it in the space provided for the
purpose or in some prominent position.
When a voucher exhibits any expenditure from which revenue may prima facie be
expected to accrue as, for instance, when payment appears m a bill for removing material from
a building or other work, either dismantled or undergoing repairs or for clearing jungle or cutting
trees in the compound of buildings or in canal banks, etc., a note should be recorded to indicate
how the old materials removed or the trees cut, etc., have been disposed of and if sold, when the
sale-proceeds will be credited to Government.
Note.—When it is not possible to support a payment by a voucher or by the
payee's receipt, a certificate of payment, prepared in manuscript, signed by
the disbursing officer, and countersigned; if necessary by his superior officer,
together with a memorandum explaining the circumstances, should always
be placed on record and submitted to the Accountant General, where
necessary. Full particulars of the claims should, invariably be set forth, and
where this necessitates the use of a regular bill form, the certificate itself
may be recorded thereon.
Every voucher must bear a pay order signed or initialled^, and dated, by the responsible
disbursing officer. This order should specify (be amount payable both in words and figures.
All pay orders must be signed by hand arid in ink.
Note.—Cashiers and others authorised to make disbursements on passed
bids, vide paragraph 69, should make no payment without a proper pay order
of the responsible disbursing officer recorded clearly on the bill or other
 voucher.
Except as provided in paragraph 70, every voucher should also or have
bear,attached to it, and
acknow ledgem ent of the paym ent, signed by the person by w hom or in w hose behalf the claim
put forw ard. This ack
now ledgm ent should be taken at the tim e of the paym ent. W hen the payee
signs in a Pakistan script, he should be required to note the am ount acknow ledged in the scrip
.in his ow n handw riting. In transliterating his acknow ledgm ent, the am ount acknow ledged.' as w e
as any rem ark m ade by him , should also be reproduced in E nglish.
N o te1 .— If a d isb u rs in g o ffic e r a n tic ip ates a n y d iffic u lty in o b ta in in g , fro to m th e p e rs
w h o m m o n e y is d u e , a re c e ip t in th e p ro p e r fo rm , it is o p e n to h im , to d e c lin e to h a
th e c h e q u e o r c a s h , o r to m a k e a re m itta n c e to h im , a s th e c a s e m a- y b e , u n til
k n o w le d g m e n t o f th e p a y m e n t, w ith a ll n e c e ss a ry p a rtic u la rs , h a s b e e n g iv e n b y h im
c a s e s o f p a y m e n t b y re m itta n c e , a n o te o f th e d a te a n d m o d e o f re m itta n c e m u s t b e
o n th e b ill o r v o u c h e r a t th e tim e o f re m itta n c e . In c a s e s o f re m itta n c e b y p o s ta l
o rd e r, th e p u rp o s e o f th e re m itta n c e s h o u ld b e b rie fly s ta te d in th e a c k n o w le d
p o rtio n th e revoidf, ec la u s e(x i)o f R u le 1 3 8 o f th e T re a s u ry R u le s , V o lu m e I.
N o te 2 .— In th e c a s e o f a rtic le s re c e iv e d b y v a lu e -p a y a b le p o s t, th e v a lu e -p a y a b le
to g e th e r w ith th e in v o ic e o r b ill s h o w in g th e d e ta ils o f th e ite m s p a id fo r m a y b e a c
a s a v o u c h e r. T h e d is b u rs in g o ffic e r s h o u ld e n d o rs e a n o te o n th e c o v e r to th e e ffe
th e p a y m e n t w a s m a d e th ro u g h th e p o s t o ffic e a n d th is w ill a ls fo o rc othvee r c h a rg e s
m o n e y o rd e r c o m m is s io n .
N o te 3 .— A c e rtifie d c o p y (m a rk e d D u p lic a te ) o f a re c e ip te d v o u c h e rb m
y th
a ye b e re ta in e d
d is b u rs in g o ffic e r s h o u ld th is b e n e ce s s a ry to c o m p le te th e re c o rd o f h is o ffic e, b
p a y ee s h o u ld n o t b e re q u ire d to s ig n s u c h a c o p y o r g ive a d u p lic a te a c k n o w le d g m
th e p a y m e n t.
E.—REMITTANCES TO TREASURIES.
The officer in charge of a cash book should keep a book in Form 4 in which he should enter all his
remittances to the treasury as they are made; paragraphs 65 and 66. This book should
accompany the remittance and the chalan to be receipted by the treasury.
N o te .— R e m itta n c e m a d e to th e B a n k o f c h e q u e s p a id in a s P u b lics hWo uo ld
rk s re c e ip ts
b e e n te re d in th e R em ittan c e B o o k, b u t in . th e p la ce fo r th e tre a s u ry re ce ip t s h o
e n te re d " B y B a n k c h e q u e s " a n d th e b o o k n e e d n o t b e s e n t w ith th e re m itta n c e , p r
th at th e c h e q u e s a re a lw a y s e n d o rs ed as p re sc rib e d in p a ra g ra p h 6 6 .
F.—CASH ACCOUNTS.
I.— C a s h B o o k .
(a )U P K E E. P
An account of their cash transactions should be maintained in the Cash Book, Form 1, by all
Government officers authorised, as a regular arrangement, to receive money on behalf of
Government, as well as by those entrusted with disbursements out of cash received by them
in transfer from the divisional cash chest or obtained by cheques drawn on the treasury
Government officers entrusted with imprests or temporary advancesmaintain should and render
accounts of their disbursements in Imprest Cash Account,
Form 2.
The cash book is one of the most im portant account records of the departm ent.' The detailed
instructions given in the notes on Form
should
1 be observed strictly in practice by all
concerned.
 (b) B A LA N C IN G

The cash book m ust be balanced on the date prescribed for closing the cash accounts of the m onth, b
w hen the transactions are num erous,
a weekly or daily balance is recom m ended, and it is
advisable that the cash
be counted w henever a balance is struck, or at convenient intervals, as
this affords an independent check on the accuracy of the postings. The results or suc
interm ediate counting should be recorded in the form of a note (specifying the actual cash an
also the outstanding balances of im prests and tem porary advances) in the body of the cash boo
(colum n 8), so as not to interfere with the up to date totals ; the actual balance of cash in th
chest should invariably be stated in the note both in w ords and figures.
(c) RBCTIFICATIONOFERRORS.
A n entry once m ade in the cash book .should in no circum stances be erased. If a m istake is discover
before the copy of the cash book has been subm itted to the-divisional office, it should b
corrected by draw ing the pen through the incorrect entry and inserting the correct one in red in
betw een the lines.(£he disbursing officer should initial every such correction
and invariably date
his initials. W hen the m istake is discovered too late for correction in this w ay, an intim ation of th
necessary corrections should be sent at once to the divisional office, accom panied by a propose
transfer entry, if necessary. E xcept as indicated above, no correction
entry of
once
an m ade in his
cash book should be m ade by a Subdivisional unless
Officer,authorised by the divisional office to
do so.
N o te.— T h e s am e p rin cip le s sh o u ld b e o bs erve d in c orre ctin g erro rs no ticed in t
d iv is io n al cash b o ok . If th e ac co un ts o f the m o n th h av e be en c lo se d, no corre ctio
o f erro rs in am ount, classification, or nam e of w ork, should be m ade in that book but
transfer entry should be prepared fo r the necessary correction, a suitable rem ark in r
in k (quoting reference to the correction in accounts) b ein g record ed ag ainst the
orig inal erroneous entry in th e cash b o o k.
(d) VERIFICATION
.
The disbursing officer should check all the entries in his cashas soon
book as possible after the date of
their occurrence, and he should initial the book, dating his initials after the last entry cheeked
The cash book should be signed by him at the end of the m onth and such signature be should
understood as fixing responsibility for all the entries of the month inclusive of the closing balance.
N o te.— T he fo llo w ing is the m em orandum o f som e of the m ore im portant parts of t
verification :—
The disbursing officer should—
compare each entry of payment with the gross amount chargeable as shown
in the connected voucher, seeing, at the same time, that it bears (/) a
payment order recorded by himself or the Divisional Officer, and (//) the
certificate of disbursement signed by himself or an authorised
subordinate, and ticking off each voucher as it is passed;
see, whilst examining the postings of vouchers on the payment side, that all
deductions shown in the vouchers (other than deductions creditable to
the head of account or work to which the payment relates) are posted
as receipts on the receipt side of the cash book ;
compare each entry of payment into the treasury with the Treasury Officer's
receipt on the challan or his pass book and satisfy himself that the amounts
have been actually credited into the treasury ;
 verify the totalling of the cash book or have this done by some principal
subordinate (other than the writer of the cash book) who should initial
(and date) it as correct; and
verify the total of the postings in the "Bank or Treasury" column on the pay-
ment side by reference to the memoranda recorded by himself on reverse
of the counterfoils of cheques.
The actual balance of cash in each chest should be Counted on the last working day of each
month (i.e., immediately after closing the- cash account of the month under paragraph
78), but where this is not possible, the cash balance may be counted on the first working
day of the following month before any disbursement is made on that date. The details of
the actual balance should be recorded in Form 5, and a certificate of the count of cash,
specifying both in words and figures the actual cash balance (exclusive of imprests and
temporary advances), and of reconciliation of the balance so counted with the book
balance, should be recorded below the closing entries of the month. The certificate
should be signed by the disbursing officer who should invariably date his signature.
Note.—Should it not be possible for the disbursing officer, owing to his
absence, to make the count on the dates prescribed in this paragraph, he
should do so at the earliest opportunity, recording the reason for the delay
on the Cash Balance Report.
Whenever, on the contents of the cash chest being counted, balance as per cash book is
found to be incorrect, it must, unless the error can be detected and set right at once
under paragraph 79, be made to agree with the actual count balance by making the
necessary receipt or payment entry——"To cash found surplus in chest" under Public
Works Deposits, or "By cash found deficient in chest" under Miscellaneous P.'W.
Advances, as the case may be. The administrative action to be taken on the
occurrence of a deficiency must depend on the nature of each case.
Imprest
An imprest is a standing advance of a fixed sum of money given to an individual to enable him to
make certain classes of disbursements which may be entrusted to his charge by the
Divisional Officer or the Subdivisional Officer in accordance with such rules, and subject
to such restrictions, as may be laid down by the local Administration. The amount of an
imprest should be kept as low as possible and should in no case exceed one thousand
rupees without the special sanction of the local Administration.
The account of imprest cash should be kept in duplicate by the imprest holder in Form 2,
Imprest Cash Account, in accordance with the directions given in that form. The
counterfoil should be retained by the imprest-holder and the original supported by the
necessary vouchers, should be forwarded to the officer from whom the imprest is held,
whenever the imprest-holder finds it accessory to have the account recouped, or when it is
proposed to increase or decrease the amount of the imprest or to close the account
altogether. The account must, in any case, be rendered to the officer from whom the
imprest is held in time to enable him to incorporate the account in his cash book before it
is closed for the month on .the date fixed for the purpose.
The recouping officer should examine the imprest cash account and the supporting vouchers,
initial and date the vouchers in token of approval and by 'a formal pay order (vide
paragraph 73) recorded on the account authorise the recoupment, enhancement,
reduction or closing of the imprest, as the case may be. The account should then be
 abstracted and incorporated in the Cash Book in the manner prescribed in notes on
Forms 1 and 2.
Note.—If any item in an imprest account appear to the recouping officer to be
open to objection, the imprest should nevertheless be recouped in full, and the
item under objection may be entered in his cash book as "Item awaiting
adjustment in the Imprest Account of " under "Miscellaneous P. W.
Advances" to be watched under that head until either the objection is
removed or the amount is made good by the imprest-holder.
The imprest-holder is responsible for the safe custody of imprest moneys and he must at all times
be ready to produce the total amount of the imprest in vouchers or in cash.
III.— Tem porary A dvance.
W h e n a d isb u rsin g o ffic e r m a k es a re m itta n c e to a su b o rd ina te o ffice r to e n a b le h im to m a k e a n u
s p ec ific pe tty p ay m e n ts o n a m u ste r ro ll o r o th e r v o uc h e r w h ic h h a s a lre a d y b e e n p a s se d fo r p a
th e a m o un t re m itte d sh o uld b e tre a te d a s a T e m p o ra ry A d va n ce te d afo
n dr in
ac Fcoourm
n 2 in th e
s a m e w a y a s a n im p re s t. T h e a cc ou n t o f raa ryT eAmdpv oa nc e s ho u ld b e c lo s e d a s so o n a s po ss ib le .
Note.—This rule applies also to cash taken out of the chest by the disbursing
officer himself to make payment at a distance.
G.—CHEQUE BOOKS AND RECEIPT BOOKS.
Cheque Books (Form 6) required by Divisional and sub-divisional Officers authorised to draw on
treasuries, subs treasuries and the Bank are obtained by them from the district treasury
concerned, vide Rule 148 of the Treasury Rules, Volume I . Receipt Books (Form 3)
are similarly obtained by them from the treasury of the district within which their '
respective headquarters are situated.
Cheque (or Receipt) Books should on receipt be carefully examined by the Divisional or the Sub-
divisional Officer concerned who should count the number of forms contained in each and
record a certificate of count on the fly-leaf.
Cheque books must be kept under lock and key in the personal custody of the Divisional or
Subdivisional Officer concerned. Receipt books should be similarly kept by the officer
authorized to sign the receipt.
Counterfoils of used books should be returned promptly to the divisional officer for record.
N o te .— In a n y c a s e in w h ic h th e lo c a l A d m in is tra tio n c o n s id e rs it n e c e s s a ry to re
th e c o u n te rfo ils o f c o m p le te d R e c e ip t B o o k s in th e s u b d iv is io n ^ o ffic e , th e y m a
s e n t b a c k to th e S u b -d iv is io n a l O ffic e r a fte r th e ir c h e c k in th e d ivv idis io
e n a l o ffic e ,
p a ra g ra p h 5 4 3 (c ). T h e S u b -d iv is io n a l O ffic e r s h o u ld , h o w e v e r, b e in s tru c te d to k
th e m in s o m e s a fe o r b o x th e k e y o f w h ic h re m a in s in h is p e rs o n a l c u s to d y .
H.—CUSTODY OF CASH. .
Public money in the custody of the department should be kept in strong treasure chests by secured
two lock of different patterns. All the, keys of the same lock must, except where the procedure
prescribed in the; Note below this paragraph is adopted, be kept in the same person's custody,
and, as a general rule, the keys of one lock should be kept apart from the keys of the other
lock, and in a different person's custody when practicable. The chest should never be opened
unless both the custodians of the keys are present. When there is a guard, the daffadar or
other petty officer of the guard should usually be the custodian of one set of keys and he must
 always be present when the chest is opened and until it is again locked. Whenever a cashier is
attached to a division or subdivision, the keys of one of the locks of the treasure chest will
necessarily remain in his possession.
N o te.— T he duplicate keys of d ivisio nal and sub-d ivisional chests m ay, at t
discretio no f the D iv is ion al O ffic er, b e p laced , u n der h is seal, in the cu stod y o f the
T re as ury O ffic er co nc erne d . In th e event o f th is prac tic e b ein g a do p ted , a d u plica
key regis te r sh o u ld mbaintained
e and once a year, in each A pril, the keys should be
sent for, exam ined and returned un der fresh seal, a note being m ad e in the register that
th ey have been fou nd co rrect.
C ashiers m ay be appointed w henever, in the opinion of the local A dm inistration, the cash transactions
a division or subdivision areciently
suffi extensive to require
. . it.. . . . . .
O ne cashier m ay m ake the cash paym ents of tw o or m ore divisions or subdivisions, or throughout
w hole of a division, w herever such an arrangem ent is found to be practicable.
The D ivisional O fficer should count the cash in the hands of each cashier at least once a m onth; or in t
case of outstations, he or the Sub-divisional O fficer should count it whenever he m ay visit them
The result of such counting should be recorded in the form of a note in the cash book show ing th
date of exam ination and the am ount (in w ords) found.
 C H A P TE R V II.— S TO R E S.
A.—INTRODUCTORY
.
T he general ad m in istra tion of all the stores of a divisio ninisthe
ve D
sted
ivisional O ffice r, on w hom prim arily
devolves the duty of arrang ing, in acco rdance w ith such rules and instructions as m ay have been
issuedb y G o vernm e nt, fo r (1 ) the acqu isitio n of sto re s, (2 ) their custotribdyution
an daccord
dis in g
to th e require m ents o f w orks, a nd (3) their d isp osal.
G overn m e nt o ffice rs en tru sted b y the D ivision al O ffice r w ith th e ca re , use o r con sum p tion o f sto res
resp on sib le fo r m a intain ing correct re co rd s and p repa rin g correct returns in resp ect of the sto
e ntru stedto them .
A ll transactions of re ceipts and issues should be reco rded, in accordance
strictly w ith the prescrib ed rules or
p ro cedure, in the orde r of occu rrence a nd as so on as they take place . F ictitious stock a djustm
a re strictly p ro hibite d, such, for exam ple, as (1) th e debiting to a w ork of th e cost of m ate rials
req uire d, or in exce ss o f actu al req uirem e nts, (2 ) the de biting to a p articu la r w o rk for w hich fu
a re ava ilab le of the va lu e of m a te ria ls inte nded to be utilise d on another w ork allotm
for w
ent
h ich no
has been sanctioned, (3 ) the w riting back of the value ofused m ateria
on als w o rk to avoid e xcess
o utla y over ap prop riatio n, e tc. A ny brea
of this
ch rule constitutes a serious irregularity, w hich w ill be
brought prom inen tly to th e no tice of the a pp ro priate au th ority co nce rned by the GAeneral.
cco un ta nt

The accounts of sto res are based on the fundam entalthat principle
the cost of their acquisition should be
debited to the final head of account
conce rn ed or th e particular w ork for w hich they a re require d, if
e ithe r of th ese can be de term ined at on ce; o th erw ise, it sh ou ld b y kept in a suspen se acco
p ending cle arance, as the m a te rials are a ctually issu ed, by debit to spe cific he ads o f acco un
w orks.
In accordance w ith th is g en eral ru le, th e co st o f th e su pply o f all sto res, req uired as to ols an d p la n
the general use of th e division,b ited
is deat o nce to the m ino r head " To ols an d P lan t", subordina te
to the m ajor h ea d under w h ich su ch cha rges o f th e division are cla ssified ; and sp ecial item s of t
a nd plan t, w hich a re re qu ired n ot for g en eral pu rp oses bu t for a sp ecific w ork, are de bite d to
w ork.S eea lso ru le s 1 an d 3 of A ppen
dix 5.
Similarly, all road metal required for the maintenance of a road or section of a road is debited at
once to the minor head "Repairs" (Communications) under the major head concerned,
against the estimate sanctioned for the collection of it, and when roadmetal is acquired
especially for use in the construction of a road or other work, its cost is debited to the esti-
mate for such construction.
In the case of other materials, when purchases are made for the requirements of works
generally, the cost is accounted for under the suspense head “Stock ",vide paragraph 125 of
the Central Public Works Department Code. Materials purchased specially for a work are,
however, debited to that work.
The four classes of stores enumerated in paragraph 121 of Central
the Public Works Department
Code, thus fall into two distinct categories as shown below :—
Stores debited to Suspense—
Stock.
Stores debited to final heads—
 Tools and Plant.
Roadmetal.
Materials charged to works.
W ith certain exceptions [vide paragraphs 242 and 248 (c)], a numerical or quantity account of
receipts, issues and balances has to be maintained for all stores, even though debited to
final heads, with a view to control the balances efficiently until the stores are disposed of
finally eitherby consumption on works or otherwise. This quantity account has further
be to
reconciled periodically with the value accounts except in the case of Tools and Plant and
Road Metal. The rules in this chapter are framed on the principle that, as far as possible, the
initial records of all stores, as also the returns of subdivisions, should take account of
quantities only, and that the value accounts should be maintained in the divisional office.
B.—STOCK.
I.—G e n e ra l.
The stock of a division is sometimes kept in a single godown or yard in the charge of a
storekeeper or other officer, or each Subdivisional Officer may have a separate stock in
his charge, either at his headquarters or scattered over the sub-division in the direct
custody of subordinates or other sectional officers. Again, the stock, although scattered
over the entire division, may be in the general charge of a single official and the Subdivisional
Officers may merely indent upon him; the accounts being kept by the former. The rules
prescribed below will apply whatever be the arrangement in force in the division.
Stock accounts may be maintained in a Subdivisional office, even though the officer in*charge is not
authorised to keep a cash account in Form 1. A separate account should be kept in the
divisional office of any stock which is directly under the charge of the Divisional Officer or
of an officer under his orders and not under the orders of a Subdivisional Officer.
II.—Quantity Accounts.
(a) Receipts.
Materials may be received, on stock from the following stores :—
Supplies,
High Commissioner for Pakistan in U. K.
Other sub-divisions, divisions or departments (including Government workshops),
Manufacture, and
Works, Buildings, etc.
In all cases there should be proper authority for the receipt, by the storekeeper or the
sectional officer concerned, of materials to be brought on stock. This authority should be given in
writing by the Divisional Officer or, if so authorized under local orders, by the Sub-divisional
Officer.
All materials received should be examined and counted, or measured, as the case may be,
when delivery is taken. The record of the detailed count of measurement should be kept
in the Measurement Book in the manner prescribed in paragraphs 208 and 209, and the
total number or quantity received should be simultaneously entered in the Register of
Stock Receipts, Form 8. Such acknowledgment as may have to be given to a supplier for
stores received from him can be signed only by the Divisional or the Sub-divisional Officer.
Any certificate that the storekeeper or sectional officer concerned may be called upon to
record in respect of the receipt of stores, for this or any other purpose (vide paragraph
116), should be in the following form :
Received on—
—————and duly recorded in the Register of Stock
Receipts. See also page——of Measurement Book No......
D ate (Signature).
 (b) Issues.
Materials may be issued from stock for the following purposes :—
for use on works either by issue to contractors or direct (paragraph 237),
For despatch to other sub-divisions, divisions or departments,
for sale to contractors, employees, other persons or local bodies, vide paragraph 135 (e) of the
Central Public Works Department Code.
They should be issued only on receipt of an indent (Form 7) signed by the Divisional or
the Sub-divisional Officer. But when a sectional officer has to issue stock materials for the
requirements of works under himself the use of this form may be dispensed with, if the sectional
officer has been authorized under local orders to draw such materials from his stock up to any
assigned limit not exceeding the provision made for materials in sanctioned estimates.
Note 1.—When examining Registers of Stock Issues and Works Abstracts,
Sub-divisional Officers should see that in practice this rule is observed
strictly, and they should deal suitably with instances of unauthorised and
excessive issues to works made by sectional officers without due cause.
Note 2.—The term '"Works" includes manufacture operations, vide Note
below paragraph 112.
Indents should be filled up carefully as all subsequent accounting depends upon it. In the column "
Head of Account, etc, besides entering the name of the account head to which the
issue of stores is debitable, full names of divisions and offices to which stock is to be
issued and of contractors, employees, other persons or local bodies to whom it is autho-
rized to be sold, should be added in all cases in which stores are ordered to be issued
otherwise than for the requirements of works within the division. The last column, headed
" Name of Work, etc.", should be filled in only when the stores are required for works
within the division, and in such cases the full name of the work as given in the estimate,
should be entered, as well as the name of the contractor from whom the value is
recoverable (vide paragraph 237).
When issuing materials from stock, the storekeeper or sectional officer should
examine the Indent (Form 7) and sign it in the space provided for the purpose, after
making suitable alterations (attested in each case by his dated initials) in the~
description and quantities of materials, if he is unable to comply with the indent in
full. He should then prepare and sign the form of the invoice attached to the
indent according to the supply as actually made and simultaneously make an
entry in his Register of Stock Issues, Form 8. The indent should be returned at once
to the indenting officer and the signature of the officer receiving the materials
should be obtained, as soon as possible, on the invoice which should be treated
as a voucher in support of the entry in the register.
N ote 1.— It should be seen that the acknow ledgm ent of m aterials is signed either
by the person to w hom they are ordered to be delivered or despatched, or by a
duly authorised agent. This precaution is specially necessary in the case of issues
to contractors and privatepersons whose acknow ledgm ents should set forth all
the particulars m entioned in paragraph
240.
N ote 2.— Note 1 applies also to issues m ay be to .contractors by the sectional
officer him self without the production of an indent signed by higher authority
 (videparagraph 106).
W hen m aking entries in the Register of Stock Issues the keeper
storeor sectional officer should pay
particular attention to record in the colum ns headed " To whom issue " and " Head of Account,
etc." the full particulars as given in the last two colum ns of the Indent or as otherwise known to
him .
Note.—If the materials are issued for use on a work, the particulars required
to be entered in the column "Name of Work, etc." of Form 7 (vide paragraph
107) should invariably be given in the column "To whom issued".
As an exception to the general rule in paragraph 98 that all stock transactions shall be shown in
the accounts as soon as they occur, the local Administration may prescribe that issues of
petty stores by a sectional officer direct to works [vide paragraph 237 (2)] under his
supervision may be shown in the accounts collectively once a month when closing the
accounts of the month.
(c) Monthly Abstract of Receipts and Issues.
The receipt and issue transactions of the entire subdivision should be abstracted monthly in a
single “Abstract of Stock Receipts " (Form 9) and in a single " Abstract of Stock Issues "
(Form 10). These forms should be posted, in the sub-divisional office, from the Registers of
Stock Receipts and Stock Issues, Form 8, entries being made only in respect of quantities.
Note 1.—The several transactions of the month need not be entered
severally in the Abstract, it being sufficient to show, as a single transaction,
the total receipts from each source or the total issues to each account or
work. The quantities received (or issued) in each transaction should be
noted in the lower part of the Abstract, against the entry of the transaction,
in separate columns for each distinct article of Stock, these columns being
so written up as to group the articles by the prescribed heads of Stock.
After all transactions of the month have been posted, the total receipts (or
issues) of each article should be computed and noted in the column headed
"Quantities" in the upper part of the form. No entries need be made in the
sub divisional office in any of the money columns in either part of the form, as
these will be filled up in the divisional of f ice, vide paragraph 123.
Note 2.—In posting column 1 of the Abstracts, those receipts and issues of the
month, which represent transactions the value of which is brought to
account in the same month through the cash book or transfer entries,
should be separated from transactions not so brought to account within the
month. See paragraph 522.
Note 3.—It is left to the Subdivisional Officer to make the most suitable
arrangements for collecting the information required to complete these
Abstracts. The Registers of Stock Receipts and Stock Issues of
subordinates stationed at the sub divisional headquarters may be obtained
in original, and storekeepers and sectional officers at outstations may be
required to furnish copies of their register. Care should be taken to reconcile
all transfers of stock between subordinates of the same subdivision, and
reconciled transactions connected with such transfers within the subdivision
should not appear in the Abstracts of the subdivision.
Note 4.—The Registers of Stock Receipts, and Stock Issues maintained by
 sectional officers may, if necessary, be closed a little earlier than the date
fixed for the closing of the sub divisional accounts. See Note 2 below
paragraph 486.
When abstracting the transactions recorded in the Registers of Stock Receipts and Stock
Issues, care should be taken to observe strictly the prescribed accounts clarification,
vide Appendix 2. It is not sufficient to enter the name of the major head affected, but the
minor and detailed heads should also be stated, as well as the additional particulars
mentioned in paragraph 109.
Note.—Although "manufacture" is a sub-head of the Stock account, issues
of stock to manufacture operations and receipts of outturn from manufacture
should be accounted for in the same way as issues to or from any other
distinct head of account, and each manufacture operation should be treated
as a separate work. See also paragraph 4 (68).
The quantity accounts of a particular month show all quantities received or issued in that
month; but the corresponding cash payment, cash recovery, or other adjustment may
not always appear in the divisional accounts of the same month. To secure agreement
between the quantity and value accounts receip ts and issues, the value of w h ich cannot be
a djustedin the acco u n ts o f th e m on th in w hich th e actua l tra n sa ction s ta ke p la ce , sho u ld
a cco un te d for in the A b stra cts u n d er the su sp e n se chh aeasedss" Paund
r "M iscellan eo u s P . W .
A d van ce s" re sp e ctive
S ee
ly.a lso N o te 2 b elow p a ra g rap h 11 1.
(d) Half-yearly Balance Return.

T he total quantities of the re ceipts a nd issu es of e ach article of stock, a s re co rd ed in the M o

A bstracts, F o rm s 9 an d 10, sh ou ld before the A bstracts are transm itte d to th e divisio
(vide nal office
p arag ra ph489), be posted in the H alf-yearly B alance R eturn, F orm 11, in the colum n
p ro vid ed for the m o nth co ncerned both u nd er " R ece ip ts " a nd " Issues ". A s soon as the rece
a nd issue s of th e last m onth of the ha lf-yearposted,
a re the closing balances should be worked out
and entered both in colum 2 1,n " C losing ba la nce carried fo rw a rd ", of th e retu rn for that half-yea r
a nd in colum n 6 , " B alan ce bro ught forw ard ", of the return for thyear.
e ne xt half-
A se para te return in this form sho uld be p re pa red fo r each o f the H a lf-ye ars e nd in g S ep te m ber
M a rch, w hich for th e S eptem be r h alf-yea r e m bracing only tran sactions up to th e date on w h ich
m on thly a ccount of the sub-division are closed. The return for each half-year should all em brace
a rticles in sto ck..
C olum n s 2 2 and 2 3 of the form of the return are provide to dgive
so the
as sub divisional and the
divisional officers an opportunity ofm en
com
ting on the co ndition of the sto res o r on th e rates, a nd o f
n oticing caseins w hich the balances, are in excess of requirem ents.
(e )C o rr e c tio n s ,

A n y errors tha t m a y be d isco vered in the R egisters of an R

d eIssu
ceipts
e s o r in the M on th ly A b stra cts,
b e fo re the accou n ts for the m on th are clo se d , m a y be se t rig h t by the S ub -divisio na l O fficer.
co rre ctio n s sh ou ld be m ad e ne atly b y scorin g o ut th e in co rre ct figu re s or
ando thweriting
r en trie
thes
correct ones abo ve them and the y should be a tte sted initials.
b y d ate d
N o te .— S to re k e e p e r a n d s e c tio n a l o ffic e rs m a y s im ila rly c o rre c t th e ir re s p e c tiv e R
R e c e ip ts a n d Is s u e s b e fo re s u b m ittin g th e m to th e s u b d iv is io n a l o ffic e .
 M istak es n o tic e d su b se q u e n tly sh o u ld n o t b e c o rre cte d e xce p t in a cco rd a n ce w ith a fo rm a l tra n sfe
o r u n d e r in s tru c tio n s re ce ive d fro m th e d ivis io n a l o ffice .
E rro n e o u s e n tries n o tice d in a H a lf-ye a rly B ala nc e R e tu rn , w h ic h ha s n o t ye t b e e n s u b m itte d
d iv isio n a l o ffic e , m a y b e co rre c te d b y th e . S u b -d ivisio n a l O ffic e r, o nly if th e co rre sp o n d ing e n
th e M o n th ly A b stra c ts c on c e rn e d , o r in th e p re vio u s H a lf-ye a rly R e tu rn , a re co rre ct o r h a ve B e e
s e t rig h t.
III.— V a lu e A c c o u n ts .
(a) Payment for Stock received.
Bills of suppliers should, before payment, be examined and dealt with in the manner prescribed in
paragraphs 203 and 212 to 224.
N o te .— S p ec ia l atte n tio n is in v ite d to th e ru le in p a ra g rap h 22 3 th e o b jec t o f w h ic h i
p rev e n t e rro n e o u s o r d o u b le cla im s b e in g p u t fo rw a rd su cc es sfu lly . S to rek ee p e rs
sectio n a l o ffic e rs m a y , if d es ire d , b e req u ired to verify su p p lie rs' b ills b efo re p ay m
(v id ep a ra g ra p h 1 05 ) b u t th e d isb u rs in g o ffic e r is re sp o n s ib le th a t n o p a y m e n t is m a
u n les s thpe re cau tio n s refe rred to ab o ve h av e b een o b serve d .
C a s h p a y m e n t s h o u ld n o t b e m a d e fo r s to c k re c e iv e d fro m o th e r s o u rc e s e x c e p t in a c c o rd a n c e w ith th
in C h a p te r 4 o f th e A c C c ooudnet, V o lu m e I. W h e n u n d e r th o s e ru le s p a y m e n t fo r s u p p lie s m a d e b y
d e p a rtm e n t is m a d e in c a s h , th e c la im s o f s u c h d e p a rtm e n t s h o u ld b e d e a lt w ith in th e s a m e w a
o f s u p p lie rs . In o th e r c a s e s , th e n e c e s s a ry a d ju s tm e n t o f th e c o s t, th ro u g h th e re m itta n c e o r o
c o n c e rn e d , s h o u ld b e m a d e b y th e d iv is io n a l o ffic e in a c c o rd a n c e w ith th e in s tru c tio n s in C h a p te
X V II, a fte r o b ta in in g a v e rific a tio n o f th e c la im , w h ic h s h o u ld n o t b e c e rtifie d w ith o u t c ro s s i
c o n n e c te d m e a s u re m e n t b o o k e n trie s w ith a s u ita b le re m a rk .
(b) Recoveries for stock issued.
(i) Is s u e ra te s .
A n Is s u e R a te is a t s ig n e d to e a c h n e w a rtic le a s it is b ro u g h t o n s to c k . T h is ra te is fix e d o n th e p rin c
c o s t to b e c h a rg e d to w o rk s o n w h ic h th e m a te ria ls a re to b e u s e d s h o u ld a p p ro x im a te ly e q u a l
c o s t o f th e s to re s a n d th a t th e re m a y b e n o u ltim a te p ro fit o r lo s s in th e s to c k a c c o u n ts . It s h o u
b e y o n d th e o rig in a l p ric e p a id , fo r c a rria g e , a n d o th e r in c id e n taal cctu
h a rg
llyinecsu, rre
if adn oy ,n th e
a c q u is itio n stores.
of .
N o te 1 .— It is n o t n e ce ss a ry th at th e Is s u e R a te fo r a n ite m s h o u ld b e th e sa m e in
s u b d iv is io n s , b u t a u n ifo rm rate sh o u ld o rd in a rily b e p re sc rib e d fo r a ll lo c a lities
s u bd ivision .
N o te 2.
— T h e Is s u e R ates sh o u ld b e w o rke d o u t to th e n ea rest a n n a , as far as p o ss ib l
Normally the issue rates will remain constant throughout the half-year, but as purchases are made
or contracts for the supply of materials are entered into, variations in cost should be
watched, and if these are appreciable, Issue Rates* may, and in important cases shall, at
once be raised or lowered, as may be necessary. Further, when closing the Half-
yearly Registered of Stock (paragraph 129), all rates must be reviewed and revised if
necessary, to bring them within the market rates.
If the Issue Rate of an article of stock is appreciably less than the market rate, the following
precautions should be taken in addition to any restrictions on sales or on issues outside
the division which the Divisional Officer may prescribe :—
Issues to contractors, and sales shall be made at market rates, but see paragraphs 238 and
 239.
Issues to other divisions and departments may be made at a rate higher than the Issue Rate.
(ii) Storage Charges.
A storage rate is fixed annually for each Division or sub-division on the principle that the total
estimated annual expenditure (see paragraph 4 (55)) is, as far as possible recovered from
the issues likely to be made during the year. On the basis of this rate storage charges are
calculated, simultaneously with the book value, for all issues made under paragraph 106.
(iii) Mode of Recovery.

The Sub-divisional Officer is responsible that the value of materials sold to municipalities, Local
Funds and the public, and of issues
made to contractors for private use, is recovered in cash
at the earliest oppor
tunity.
Note.—A Sale Account in Form 19 should be prepared in support of every
such sale.
All adjustments of the value of stock issued except on sale should be made by the Divisional
Officer as in the case of receipts, vide paragraph 117. The Sub-divisional Officer, is,
however, responsible for the clearance from works accounts, of all outstanding against
contractors on account of the recoverable value of materials issued to them by charge to
works.
The 10 per cent, supervision charge should be realized in addition to the value of stock
including storage charges in all cases in which it is recoverable under paragraph 127 of
the Central Public Works Department Code, but the amounts recovered on this account
should not be treated as receipts on account of stock, but as revenue receipts, or receipts
on capital account, as (he case may be.
(c) Valuation of Quantity Accounts.
When received in the divisional office, the Abstract of Receipts and Issues will be incomplete in
respect of (1) the values of quantities shown as received and issued, (2) the calculation of
the shortage charges on the issues and (3) cash or adjustment charges on account of
manufacture operations, storage and incidental charges, such as those for carriage,
loading and unloading of stock materials. They should now be completed in all
these respects.
Note 1.—The lower part of each Abstract should first be taken up. In this
part, quantities of the several articles received or issued in connection
with each transaction have already been entered separately in the columns
provided for this purpose; vide Note 1 below paragraph 111. These
quantities should now be valued by recording the amount Of each just
below it, and the total value of each transaction should be shown in the
first money column (third column of Form 9 or sub-column 1 of the second
column of Form 10, as the case may be). In Form 10, storage charges
should be calculated on the book values entered in sub-colum n 1 and show n
in sub-colum n 2 and a total of these should be entered in the last sub-colum n of
the second colum n against each transaction. Total should then be struck in the
next m oney colum n, "Total", separately for each head of account. The upper part
of the form should be valued next. The total of the values entered against each
 article in the low er part should be show n in the colum n headed "Am ount
(separately , for each article)" against that article, it being seen further, in the
case of issues, that this total is equal to the rate for the article m ultiplied by the
total quantity. Finally, the entries
in the last m oney colum n should be totaled up,
both for each subhead of Stock and for whole
the Abstract. In Form 10, the total
of the sub-colum n 2 of the second colum n in the low er part should be shown
against the line "Total— Storage" in the Upper part and grand total struck in that
part. The grand total should agree w ith the total of the second m oney colum n
"Total" in the low er part of the form . The cash and transfer entry debits and
credits to stock(vide Note 2 below paragraph 111) should be agreed w ith the
transactions pertaining to Stock brought to account in the cash book and the
transfer entry book,
vide paragraph 522.
Note 2.— Receipts should be valued on the basis of the prices paid or payable as
per bills or other claim s. Extra charges, w hen paid or adjusted, should be posted
as separate item s w ithout quantities.
Note 3.— Issues should be valued at the Issue Rates fixed for the vide
purpose,
paragraphs 118 to 120.
Note 4.— All entries m ade in the divisional office should be in red ink to
distinguishthem from those m ade in the sub divisional office.
Carriage and other incidental charges should be debited to stock only when they are incurred
in connection with the general stock requirements. See also paragraph 206. These
charges should be adjusted against the particular sub-head under which the item is
classified or the sub-head "Storage" of the stock account according as the charges
have been incurred before or after the acquisition and delivery of the stores at the
godown.
To classify and collect, by objects of expenditure, the charges debited to Stock from time to
time, the same procedure should be observed as is adopted in respect of expenditure
on works, that is, works abstracts and registers of works should be maintained, See
also paragraph 517.
IV.—Half-yearly Register of Stock.
An account should be maintained in the divisional office to record, month by month, separately
for each sub-division, the transactions relating to each item of stock. This account
should be in Form 12. Half-yearly Register of Stock, which is in three parts:—
Part I.—The Register.
Part II.—The Summary.
Part III.—The Review.
Part I should, as regards quantities, be posted monthly from the sub-divisional Abstracts
Forms 9 and 10 and balanced half-yearly, m the same manner as the sub divisional
Half-Yearly Balance Return ; see paragraph 114. The only values to be posted should
ordinarily be the aggregate values of the total receipts and issues for each sub-head,
as recorded in the upper part of these Abstracts: but, if it is desired to maintain a value
account of the receipts, issues or balances of any particular items, there is no objection
to values being recorded in red ink, immediately below the respective quantities.
N o te .— T h e R e g iste r s h o u ld b e la id b e fo re th e D iv is io n a l O ffic e r w ith in a w e ek afte r
 s u b m is s io n o f th e M o n th ly A c co u n t to th e A c c o u n ta n t G e n e ra l.
A t the end of the half-year, the closing balances of quantities should be reconciled w ith those show n
the H alf-Y early B alance R eturns received from S ub-divisionalvide
O fficers,
paragraph 490, The
closing balances of the aggregate values of sub-heads should also be struck. Their reconciliatio
w ith the accounts will be effected through vide
P artpara
II, graph 130.
The R egister should then be closed, the follow ing instructions
being observed in respect of m oney
colum ns 20 to 24 :—
M arket R ates (C olum 24).—
n This colum n should be filled up, in respect of each item , under the
orders of the D ivisional O fficer, by a person other than a m inisterial subordinate. It should b
w ritten up at or about the close of the half-year, but before any entries are m ade in the colum n fo
Future Issue Rates.
C urrent Issu e R ates (C olum20).—
n T his colum n w ill have been filled up at the com m encem ent of the
half-year, in respect of item s brought forw ard from the previous half-year, quently,
and subse
from
tim e to tim e, in respect of new item s and item s the rates of w hich are revised during the half-yea
Value at Current Issue Rates (Column 21).—This column should be w ritten up at the close of the
half-year and should represent the value of the closing balance at the Issue R ates current dur
the last m onth of the half-year.
F uture Issu e R ates (C o lu22).—
m n T his should show the rate for issues during the follow ing half-year
w hich should be fixed, separately for each item , in accordance w ith the principles laid dow n
paragraph 118, but should in no case be in excess of the m arket rate. W hen opening the R egis
for the follow
ing half-year, the rates as show n in this colum n should
cribed
be trans
into the colum n
for C urrent Issue R ates of that register.
Value at Future Issue Rates (Column 23).—This column should show against each item the
value of the closing balance at the Future Issue Rate. The entries in this column should be
totalled by sub-heads of stock for each sub-division, and to or from this total should be
added or deducted, as the case may be, amounts which have been debited to stock in
advance of the actual receipt of stores and other debits or credits which are awaiting adjust-
ment under the sub-head concerned for known reasons (to be recorded). If the resultant
figure does not agree with the corresponding book balance as brought out in column
19.(vide paragraph 128) an adjusting entry (plus or minus representing respectively the deficit or
surplus due solely to the revision
of rates) should be made and a further total struck which should
agree with the book balance.
Part II, Summary, is intended to serve two purposes:—prove (1) to the value balances brought out in
column 19 of Part(vide
I paragraph128), and consequently the amounts of the surpluses and
deficits requiringadjustment in consequence of the revision of rates, and (2) to abstract
the
value balances, so as to bring out, by sub-heads of stock, for thedivision,
entire the aggregate
Value at Current Issue Rates side by side withbalances
the as shown in the accounts.
W hen Part II is completed the Divisional Accountant' should
write up his report in Part III and submit it
to the Divisional Officer, who
will then review the Register of Stock and record his remark and
orders in Part III.
N o te .— T h is re v ie w s h o u ld b e d ire c te d to s e e s p e c ia lly th a t s toare n cs ea w
reithp rictheed in a c c o rd
r u le s , th a t s to c k s a re ta k e n p e r io d ic a lly b y r e s p o n s ib le o ffic
o f einr sd ,ivaid
n du athl aite
t smtos c k s
a r e r e g u la te d o n ft c o n s id e r a tio n o f a c tu a l r e q u ire m e n ts o f th e n e a r fu tu r e a n d w it h
t h e a v e r a g e c o n s u m p tio n o f th e p a s t a n d to th e p r e v a ilin g m a r k e t c o n d it io n , T h e o b
is th a t th e s to c k o n th e r e g is te r s h a ll c o n s is t o n ly o f e ff ic ie n t a n d n e c e s s a r y a r tic le s
 t h e r a te s a t w h ic h th e y c o u ld b ea tp th
u rec htim
a s ee .d
It is o p tio n a l w ith th e lo c a l A d m in is tra tio n , in c o n s u lta tio n w ith th e A c c o u n ta n t G e n e ra l, to p re s c rib e t
y e a rly R e g is te rs o f S to c k a n d to p e rm it th a t th e y m a y b e c lo s e d a n d re v ie w e d a n n u a lly . Im p o r
Is s u e R a te s , w h ic h m a y b e n e c e s s ita te d boyf cfluo sc t,tu as htioo nu sld , h o w e v e r, b e m a d e a t o n c e a n d n o
d e fe rre d till th e c lo s ey oe fa th
r,v id
e ep a ra g ra p h 1 1 9 .
V .— L e d g e r,
T h e m a in te n a n c e o f a c o n tin u o u s le d g e r fo r e a c h a rtic le o f S to c k is n o t n e c e s s a ry . It is p e rm is s ib le ,
lo o s e c a rd o r le a f le d g e rs , in s u ita b le fo erm .g,.,thinocsaes eosf, e le c tric a l s to re s , w h e re th e n u m b e r o f
a rtic le s h a n d le d is la rg e a n d fre q u e n c y o f tra n s a c tio n s re n d e rs it d e s ira b le to m a in ta in , in re
a rtic le , a d a y to d a y re c o rd o f th e q u a n titie s re c e iv e d a n d is s u e d , p re s e n tin g th e re s u lta n t b a la
tra n s a c tioWn .h e re th is s y s te m is a d o p te d th e fo llo w in g in s tru c tio n s s h o u ld b e o b s e rv e d :—
T h e c a rd o r le a f le d g e rs s h o u ld b e w ritte n u pq uina nretities p se cot nolyf , b u t, if v a lu e s a re e n te re d th e re in fo r a n
p u rp o s eth, e y w ill n o t b e re c o g n iz e d fo r p u rp o s e s o f a c c o u n ts .
T h e y s h o u ld n o t re p la c e th e R e g is te r o f S to c k , F o rm 1 2 , b u t s h o u ld , o n th e o th e r h a n d , b e re c o n c i
c o nv e n ie n t in te rv a ls .
If the maintenance of the Registers of Stock Receipts and Stock Issues, Form 8, is
considered unnecessary, they may be dispensed with, provided that suitable arrangements
are made for the Abstracts of Stock Receipts and Stock Issues, Forms 9 and 10, to be
written up, as transactions take place, either by a responsible official or on the authority of
written reports signed by such an official, and supported by necessary vouchers.,
The ledgers, if necessary, may be kept in a convenient position in the store godown, but they
should be kept locked, the keys being in the custody of the person responsible for
making entries therein.
VI.—Stock-taking
The results of all verifications of stock (vide paragraph 131 of the Central Public Works Department
Code) should be reported to the Divisional Officer for orders, but, as soon as a
discrepancy is noticed, the book balance must be set right by the verifying officer,
treating a surplus as a Receipt and a deficit as an Issue, with a suitable remark.

The value of stores found surplus should be credited at once as a revenue receipt or a receipt
on capital account, as the case may be.
The value of a deficit should, however, not be debited to .final heads, but kept under
"Miscellaneous P. W. Advances" pending recovery or adjustment under orders of
competent authority. When the loss is declared to be irrecoverable and-its write-off
ordered, a transfer entry should be prepared clearing the head " Miscellaneous P. W.
Advances " by debit to---
the works for which the stores were especially collected, if the accounts thereof are still open,
or
the general head " Losses on Stock " under one or more major heads, as may be decided
by competent authority, on a consideration of the objects for which the stores were
stocked.
The rule in paragraph 131 of the Central Public Works Department Code suggests that the
stock-taking of a sub-division may go on gradually throughout the year. The stocks of an
 article in a subdivision may, however, be scattered, and it may .therefore, not be possible in
such a case to test the aggregate book balance of any article for the sub-division, by an
actual verification of all the stocks of it at the same time. Where such conditions prevail,
the following expedients may be adopted under the orders of the local Administration.
Sectional officers may be required to maintain quantity accounts of receipts, issues and
balances (in a form similar to the Half-Yearly Balance Return) of stock materials in their
charge. These accounts should be posted monthly from the Registers of Stock Receipts
and Stock Issues before* the latter are submitted to the Sub-divisional Officer.
These accounts should be submitted to the sub-divisional office at the close of each half-year
for record after reconciliation with the Half-Yearly Balance Return of the subdivision.
 As far as possible, the various stocks, in charge of a sectional officer, of each article,
should be verified at or about the same time, so that the difference between the
sectional book balance and the actual balance may at once be known. This difference
should be adjusted in the manner prescribed in paragraph134, without waiting for
the results "of verification of stocks in other sections.
Note 1.—Before the adjustment of a difference is accepted finally by the
Subdivisional Officer, he should test the correctness of the sectional officers'
book balance by reference to the records of his own office.
Note 2.—If the relaxation referred to in paragraph 110 has been authorised
by the local Administration, the sectional officers should be required, at
the time of the stock taking, to bring to account all issues to works made
since the closing of the previous month's accounts.
The procedure of verification outlined in the foregoing paragraphs is suitable primarily for
divisions executing ordinary works. In the cases of special stores depots or divisions
or of construction divisions where there may be large concentration of stores, their
physical verification should be the duty of the executive authorities, and should be
performed by such agency and in such detail as may be decided by the local
Administration in consultation with the Accountant General.
VII.—Rectification of Accounts.
Clerical errors in value accounts of stock should be dealt with generally under paragraph
79; see also paragraph 115. Corrections of errors discovered after the accounts of
the month are closed, should, when permissible, be made (i) by making entries of value
(without quantities) in the Stock accounts of the current month when no change is to be
made in the head of account affected, and (if) by preparing transfer entries in other
cases.
Other corrections in Stock accounts may be necessary in the following cases :—
When quantities are found surplus or short, either as the results of stock-taking or
otherwise vide paragraphs 131 and 130 of the Central Public Works Department
Code.
When Issue Rates have to be raised or lowered vide paragraph 119.
When stores of any description become unserviceable
(vide paragraph 129 of the Central
Public Works Department Code) and have, therefore, to be removed from stock.
These corrections should be effected in the following manner :—
Both in quantity and value accounts, all additions to quantities should be treated as
Receipts and reductions there in as Issues, a suitable remark being made in the
entries in Forms 8, 9 and 10; See also paragraph 134 and 135. These entries must
be made as soon as differences in quantities come to notice, but in the case of materials
to be declared unserviceable, no adjustment should be made until receipt of orders of
competent authority, which should be obtained on a Survey Report in Form 18.
Alterations in rates made when closing the Register of Stockshould be carried out as
indicated in paragraph 129 (d). Those made on other occasions should be noted at once in
Part T of theRegister of Stock by making a fresh entry (with the month of change) in
 column 20. The resultant rectification of the value of the stock balances should in all cases
be made only when the Register of Stock is closed,vide paragraph 129(e). The ad
justing
entries referred to in that paragraph should, however, be cleared on receipt of orders of
competent authority, this clearance being effected by making suitable value entries,
without any quantities, in the Abstract of Receipts and Issues, Forms 9 and 10, as the
case may be, the values being classi fied in accordance with the principle enunciated in
paragraph135.
No correction will be made in the accounts in respect of stores declared to be in excess of
requirements,vide paragraph 126 of the Central Public Works Department Code. Such
stores will continue to be borne on the Stock account until transferred elsewhere or
otherwise disposed of in the ordinary course.
C.—Tools and Plant.
I.—G e n e ra l.
The tools and plant of a division are of two kinds :—
General or ordinary tools and plant, i.e., those required for the
general use of the division.
Special tools and plant, i.e., those required not for general purposes, but for a specific work.
The cost of the supply, repairs and carriage of articles of class (a) is charged to the
minor head “Tools and Plant," whereas similar charges of class (b) are borne by the work
concerned. In both cases, the cost is charged in the accounts against sanctioned estimates, in
the same way as expenditure on works, though for purposes of sanction it is treated as
expenditure on tools and plant.
Numerical accounts of articles of both classes should be kept in accordance with the following
rules, a separate set of accounts being maintained in each sub-division and one in the
divisional office except when otherwise ordered by the local Administration under Note
1 below paragraph 150.
Note.—The rules relating to numerical accounts of Tools and Plant apply
also to imperishable articles, e. g., typewriters, furniture of rest houses,
etc., whether required by charge to heads of account other than "Tools and
Plant", or received free of cost.
The accounts of tolls and plant issued for use by sub-ordinates of the sub-division, or temporarily
lent to contractors, as well as those of articles lent to local bodies and others under
competent authority, should be specially reviewed periodically, and it should be seen that
the articles are returned without unnecessary delay and in good condition.
Note.—This paragraph also applies to tools and plant sent out for repairs.
II.—Numerical Accounts.
(a) Receipts.
All articles received should be examined and counted when delivery is taken, and the
transaction should be posted in the Account of Receipts of Tools and Plant, Form 13.
Such acknowledgment as may have to be given to the person, from whom the articles are
received, can be signed only by the Divisional or Sub-divisional Officers. An
acknowledgment should invariably be given when articles lent are received back.
Note 1.—The record of the detailed account should, in the case of
 purchases from suppliers, be kept in the Measurement Book in the manner
prescribed in paragraphs 208 and 209.
Note 2.—The entries in Form 13 in respect of the receipt back of articles lent
or sent out (vide paragraph 144) should be made in red ink, with a reference
to the original entries and the Account of Issues of Tools and Plant.
(b) Issues.
All transactions of issues (including those of articles referred to in paragraph 144) should be
posted in the Account of Issues of Tools and Plant, Form 14. Except in the case of cash
sales, unstamped but dated acknowledgment must be obtained in support of all issues,
and in the case of tools, etc., lent to contractors, such acknowledgments should further
set forth the valuation of the articles lent, as determined by the Subdivisional Officer.
See also Note 1 below paragraph 108.
Note.—Entries of articles referred to in paragraph 144 should be made in red
ink.
(c) Register of Tools and Plant.
A consolidated account of the receipts, issues and balances o tools and plant should be
maintained in the sub-divisional office in Form 15, Register of Tools and Plant. This
account should be for the twelve months ending September, that is, it should embrace
transactions up to the date on which the accounts of the sub-divisional for that month are
closed. It should be kept in three parts :—
Part 1.—For articles in hand.
Part II.—For articles temporarily lent or sent outside paragraph
144.
Part 111.—For shortages awaiting adjustment.
In part I articles should be grouped under the prescribed sub-heads, which are—(1)
Scientific instruments and drawing materials, (2) Plant and machinery, (3) Tools, (4) Navigation
plant, (5) Camp equipage, (6) Live stock, and (7) Office furniture, In Part II the entries should
be made in a separate section for each contractor or other person to whom the articles are
lent or sent out for repairs, etc. Part III is brought into use only if any shortages come to
notice, and the instructions relating to it are given ire paragraph 160.
Parts I and II of the Register should be posted thus—
The Accounts of Receipts and Issues, Forms 13 and 14, should' first be totalled up
monthly when closing the accounts of the month.
The total receipts and issues of each article thus arrived at should be posted in Part I of the
Register, Form 15, in the columns, for Receipts and Issues respectively.
Each separate transaction connected with articles lent or sent out (vide paragraph 144)
should further be posted in Part II in the section reserved for the contractor or person
concerned,, articles lent, etc., being shown under " Debits" and those; received back
under " Credits ".
As soon as the transactions for the month of September have been posted, the account should
be closed and balanced, and the closing balances, should be carried forward to the next
year's return.
A similar register should also be maintained in the divisional office separately for each sub-
 division and, at the end of the year, the closing balances, as per this register should be
reconciled with those shown in the Subdivisional register.
Note 1.—The local Administration may, in consultation with the Accountant
General,. dispense with the maintenance by Divisional Offices of the separate
registers prescribed in. this paragraph ; provided that suitable
arrangements are made for check by Divisional Offices of the registers
submitted to them by the Subdivisions—see paragraph 490 (c).
Note 2.—In the divisions in which the registers of Tools and Plant are audited
locally it is unnecessary to open new registers every year. The use of Form
No. 15 (Inner) will render it possible to keep the same register in use for two or
three years, or longer, thus obviating the necessity for copying the items into
a new register every year. Where the registers, are audited centrally, the
opening of new registers every year cannot be avoided, as the old registers
have to be closed and submitted to the Accountant General.
III.—Payment for Supplies.
Payment for tools and plant received from suppliers and other sources should be made
generally in the manner prescribed for stock receipts in paragraphs 116 and 117. But
when the Mathematical Instrument Department is unable to supply any instruments
indented for and arranges, for their purchase, the supplier's bill will, if that Department
so desires, he paid in cash or by a State Bank draft.
 IV.—Recoveries.
(a) For use of Tools and Plant.
T he procedu re to be o bserved in charg ing the co st of tools an d plan t in the acco unts o f a division a
m aking ad ju stm ents on account o f cost o f tools an d plant used o n w o rks execu te d on behalf of o
d ivisions, d epartm ents, etc., and on certa in w o rks of th e divisio n itse lf, is de scribed in A ppend ix 5
W hen to ols an d p la nt are lent to local b od ie s, contracto rsvide
or paragraph
others, 14 4, th e hire an d o ther
charges should be d eterm in ed by lo ca l ru les an d sh ould be re covered regularly.
The whole cost of carriage of all Government tents belonging to Executive and Revenue
officers should be debited to "Tools and Plant". If they are used wholly or partly for
private purposes, recoveries will be in accordance with rules framed by the local
Administration on this behalf, and should be accounted for in accordance with the
rules in Statement E of Appendix 2.
(b) For Sales and Transfers.
The Subdivisional Officer is responsible that when tools and are plantdisposed of by sale or
otherwise, with the sanction of competent authority,the amount recoverable from the
parties concerned is realised at the earliest opportunity. If the amount is not recovered
within the month in which the articles are delivered, it should be charged to Miscellaneous
P. W. Advances as a sale transaction, by the issue of a transfer entry.
Note.—A Sale-Account in Form 19 should be prepared in support of every- trans
action.
W hen tools an d p la nt are tran sferre d to other d ivision
m s,
e ndt epart
s or G overnm en ts, th e S u bd ivisio na l
O ffice r should no te in F o rm 1 4 in red ink, ju st b elow th e entries of quan titie s, the va lues the re
reco ve rable u nder the rules in C hapter X V II. T he ne cessary adjustm ent w ill b e e ffecte d b y
d ivisional o ffice.
T he fo re go ing ru le s, re ga rdin g the a djustm en t o r tran sfer of the cost of, to ols an d plant apply equa
special tools a nd plant (p aragraph 142) th e cost o f w h ich w as cha rg ed to a w o rk or p ro ject provi
—
that the articles are actually disposed of by sale, or transferred, on a valuation to another
department or Government,
that when the articles are transferred to another work or project in the same division, or to
another division of Government, they are actually required for immediate use on a work
or project which has already been sanctioned by competent authority, and the transfer
value has been determined by competent authority in accordance with such rules as
may be prescribed.
It is not permissible to write-back the cost of special tools and plant or anticipation of the
possibility of the articles being utilised on another works or project at some distant date.
Note.—No articles can be removed from the numerical accounts, on the
plea that the accounts of the work to which the cost of the articles was
debited have been closed until they are actually sold or transferred, or
they having become unserviceable their write-off is sanctioned.
 V.—Verification
The rule in paragraph 134, regarding verification of stock applies also to verification of tools
and plant, with the exception that any articles are found deficient, the note of the
deficiency should be in red ink in the Account of Issues, Form 14, without making any
entries in the quantity columns, so that the articles may continue to be borne on the
accounts of tools and plant, until the loss is adjusted by a recovery or a sanctioned write-
off, see also paragraph 160.
VI.—Rectification of Accounts.
Clerical errors in the numerical accounts should be dealt with in the manner prescribed in
paragraph 115 for stock accounts except that no transfer entries will be necessary.
Discrepancies in quantities and losses should be dealt with as under :—
When they are noticed, action should be taken as indicated in paragraph 158, losses being
treated as deficiencies.
When writing up the Register, Form 15, the deficiencies should be registered in Part III
under “Debits " and their clearance should be watched. Articles found surplus will be
treated as receipts in Part I, and will, therefore, require no further action.
If the deficiencies are made good in kind, the receipt or recovery should be shown in the
Account of Receipts, Form 13, without making any entry in the quantity columns, and,
when posting the Account into the Register, Form 15, the articles received should
not be entered in Part I, but taken (with a suitable remark) direct to Part III, under
"Credits ", in clearance of the debit outstanding therein.
If the deficiencies are made good by recovery of cost or their write-off is sanctioned the
articles should he shown, as issued, in the Account of Issues, Form 14, with a suitable
remark, and when this entry is transcribed into the Register, Form 15, it should not
only be entered in Part I in the ordinary way, but also entered with a suitable remark in
Part 111, as in case (c), thus clearing the debit outstanding therein.
Note.—The authority to write-off should be obtained on a Survey Report in
Form 18.
D.—ROAD METAL
I.— Q u a n tity A c c o u n ts .
Supplies of road metal should be measured and paid for in the same way as supplies of other
materials for works, vide Chapter X. But as metal is often kept in stores at the road-side
before being laid down, a quantity account of it should be maintained in the sub divisional
office in Form 16, “Statement of Receipts, Issues and Balances of Road Metal". Copies
on loose sheets being submitted monthly to the Divisional Office within a fortnight of the
submission of the monthly accounts.
Note 1.—The authority to write-off should be obtained on a Survey Report in
Form 18.
Note 2.—This statement should show, mile by mile, the receipt, disposal and
balances of road metal of each kind (stone, kunker, etc.) The balance of metal
in each mile should be shown, whether there are any transactions on it
during the month or not.
Note 3.—Separate statements should ordinarily be kept for metal collected for
 annual repairs, for renewals and for petty repairs.
In respect of metal required for new roads or for renewal purposes, the maintenance of this detailed
account showing the receipts, issues and balances, mile by mile, may be dispensed with
by the Divisional Officer, provided—
that he should maintain in his own office, a register in a form similar to Form 35 (without
values) showing, separately by each road or section of a road, the quantities of metal of
each description paid for, month by month, in connection with all estimates for collection,
and
that, whenever any executive officer or subordinate responsible for any part of the balance of
the metal is transferred, the accounts pertaining thereto should be verified.
This verification should be generally on the lines prescribed in paragraphs 252, et seq, the
consumption since last verification being computed on a consideration of the work of construction
or renewal actually done in connection with all estimates relating to the road or section. For this
purpose, Form 37 may be used with advantage.
II.—Rectification of Accounts.
Metal found surplus, as the result of check measurement (vide paragraph 37 of the Central
Public Works Department Code) or otherwise,, should at once be brought on to the
quantity accounts. Deficits should,, however, not be removed from the quantity accounts
until recovery of their value or receipt of sanction to write-off; but a red ink remark
should be recorded at once and carried forward, from month to month, until the
discrepancy is set right.
III.—Schedule of Rates.
A rate-book or Schedule of Rates showing the lowest rate at which metal can be supplied to' the
road-side throughout the division, should be kept in the divisional office in Form 17,
with such modifications as maybe considered necessary to suit local conditions. The
rates should be revised, from time to time, as old quarries are exhausted or new ones
opened, or as other circumstances affect the rates. See also paragraph 296.
IV .— C h arg es fo r Q u arries .
When land is acquired for extracting road metal primarily intended for—
the maintenance of an existing road, or
the construction of a new road or the raising in class of an existing road,
the following principles of accounting should be followed in adjusting the charges
connected with the land and quarries—
When the charges do not exceed Rs. 1,000, the amount should be debited direct to
"Repairs" or to "Original Works", according as the quarry is intended to serve the
purposes specified in clause (i) or (ii) above.
When the charges exceed Rs. 1,000 and the road metal is required to maintain an existing
road or roads for a series of years, the total initial outlay should be debited to the
sub-head " Land, Kilns, etc." of the Stock Account, and this sub-head should be
gradually relieved, by debit to the collection estimates of each year, in the manner
prescribed in paragraph 335 for similar charges connected with manufacture
operations.
 When the charges exceed Rs. 1.000 and the road metal is required for the purpose
specified in clause (H) above, the Divisional Officer should charge direct to the
original work concerned such portion of the cost as is proper. The balance, if any,
should be debited to the sub-head " Land and Kilns, etc." of the Stock Account, and
this sub-head should eventually be cleared by debit to "Repairs" in the manner
prescribed in paragraph 335 (6).
E.—MATERIALS CHARGED TO WORKS.
The account procedure relating to materials obtained specially for a work is described in
Chapter X. Special tools and plant charged to works do not fall under the category of
“materials charged to works ", vide paragraphs 142 and 143.
CHAPTER VIII.—TRANSFER ENTRIES.
Transfer entries, that is, entries intended to transfer an item of receipt or charge from the
account of a work in progress or of a regular head of account to the account of another
work or head, are necessary—
In order to correct an error of classification in the original accounts ;
Note.—Sometimes it is more convenient to classify items pertaining to
several beads (or works), under a single bead in the first instance than to
classify them under each from the beginning. For example, when a joint work
in which several parties are interested is undertaken, the individual
transactions relating to it are taken to the account of a single party in the
first instance, a ad before closing the accounts of a month, the necessary
distribution over ail the accounts is effected by transfer entry.
In order to adjust, by debit or credit to the proper head of account (or work), an item
outstanding in a suspense account or under a debt head,
In order to bring to account certain classes of transactions which do not pass through
the cash or stock account, e.g.—
For credit to " Purchases " or " London Stores ", as the case may be, on account of
materials received for works from sources other than stock, vide paragraphs 242 and
247 ;
For credit to "P. W. Dsposits" on account of balances due to contractors on closed
accounts, vide paragraph 277 ;
For credit to Revenue heads on account of revenue not recovered in cash ;
For original debits or credits to Remittance heads bead on transactions not appearing in
cash or stock accounts, e.g. transfer of tolls and plant to another division,
department or Government when the value is recoverable from them ;
For original debits or credits to Remittance heads based on transactions not appearing in
cash or stock accounts, e.g. transfer of tools and plant to another division,
department or Government when the value is recoverable from them ;
For credit to the heads concerned of the several percentages leviable under the rules,
e.g., those on account of supervision (when not recovered in cash), establishment,
tools and plant and workshop charges, vide paragraph 127. of the Central Public
Works Department Code and Appendix 5 and paragraph 384 of this Code ;
In order to respond to a remittance transaction advised by the Accountant General or direct
 by the division or department concerned, if the corresponding debit or credit to the
remittance head has not already appeared in the accounts ;
In order to relieve the account of a work in progress of—
items which have ceased to be debitable to the estimate for the work, and
suspense charges which can no longer be kept within the accounts of the work (vide
paragraph 270). Such transfer entries are necessary either when the accounts of any con-
tractor or of the work itself are to be closed, or when any recoveries (otherwise than
in cash) have become due, e.g., by the transfer of stores to any other work or account.
For every transfer entry there must either be an authority in Form 53, Transfer Entry Order, or an
order recorded on another document (e.g., Survey Report, Form 18. and Final Bill of a
contractor's closed account placed under Public Works Deposits) which sets forth all the
necessary particulars; see also paragraph 512.
Note 1.—In cases in which the Transfer Entry Order is not required to be
submitted1 to the Accountant General with the Monthly Account, vide
paragraph 525, the necessary order, if not initiated by a Subdivisions! Officer,
may be signified by the Divisional Officer's initials against the entry in the
Transfer Entry Book (paragraph 172).
Note 2.—A single transfer entry may cover a number of adjustments and
corrections, provided that all the necessary particulars are set forth in respect
of each.
A Transfer Entry Order may be initiated by the Sub-divisional Officer, and should be so initiated
by him in all cases falling within clauses, (a), (b), (c) and (e) of paragraph 167 which come
within his cognisance.
The Divisional Officer should see that no transfer entry is made in the accounts unless admissible
under the rules, that a transfer entry is made as soon as it becomes necessary, and that
Transfer Entry Orders in respect of transactions falling under clauses (a), (b) and (c) of
paragraph 167, proposed by Subdivisional Officers, are countersigned by himself in token
of acceptance.
Note.—Transfer entries should receive the special attention of Divisional
Officers so that habitual errors and misclassifications in the accounts of
subordinate officers may not remain unnoticed.
All Transfer Entry Orders should set forth such explanation of the correction or adjustment
proposed to be made as would establish clearly the correctness and necessity of the entry.
Note.—In cases of corrections involving a reduction in the charges against the
estimate of a work, it is essential not only that full particulars of the vouchers
and accounts in which the erroneous charges originally appeared are
specified, but also that the circumstances in which the charges were
allocated wrongly under the estimate for the work are set forth clearly. It is
not sufficient to state that the charges were erroneously classified previously.
All transfer entries ordered to be made should be registered in the Transfer Entry Book, Form
54, maintained in the divisional office. Entries should be grouped separately for each month
in the accounts of which they are to be incorporated. Before the book is closed monthly the
Divisional Accountant should see that no adjustments which are required to be made
under any rule or order are omitted.
No transfer should be made from one sub-head to another in the accounts of a work except on
the authority of a formal Transfer Entry Order prepared in accordance with the procedure
prescribed in this chapter and approved by the Divisional Officer. The order should be filed
with the Works Abstract for the month in which the transfer is effected and it should not be
entered in the Transfer Entry Book.
 CHAPTER IX.—REVENUE RECEIPTS
A.—GENERAL
Public Works revenue is assessed and realised in accordance with rules and orders made by or
under the authority of Government. When collected, it should be brought to account in
accordance with the classification prescribed in Appendix 2.
Consistently with the provisions of the rules in this chapter, the detailed rules of account procedure
relating to revenue receipts are prescribed locally by the authorities of the Public Works
Department, See also paragraphs 31. 38 and 49 of the Central Public Works Department
Code.
Distinction must be made between receipts which are finally creditable to Government as
revenue of the Department, and transactions which represent merely such cash or other
value received as has either to be eventually repaid or to be utilised to meet the cost of
some service to be rendered or already rendered, or to be taken in reduction of
expenditure previously incurred. Receipts of the latter class are creditable to the debt,
deposit, remittance or expenditure head concerned and are not subject to the rules of this
chapter; see also Statement E of Appendix 2.
Note 1.—For appropriation of unclaimed balances lying in the Deposit
accounts, see paragraph 399.
Note 2.—Deleted.
Note 3.—Receipts in connection with District Fund Works which are
realised by public Officers are creditable to the head "Deposits of Local
Funds—District Funds"
It is not permissible to take credit for revenue to the head concerned until it is realised, but
Divisional Officers are responsible that demands are made as revenue falls due, that
steps are taken with a view to effect prompt realization of all revenue, regular or occasional,
and that proper records are kept to show, in respect of all items of revenue, recurring or
non-recurring, the assessments made the progress of recovery and the outstanding debts
due to Government.
Note 1.—The object of this rule is that all classes of revenue, whether
accruing from property of any kind, from leases of rights and concessions
(e.g., rights for fishing, grazing, etc., and use of water-power), or from any
other source are properly watched.
Note 2.—As an exception to the general rule, the following may be credited as
revenue (before realisation—
supervision charges on sales of stock on credit,
sale proceeds of .such articles of tools and plant as are creditable to the minor
head "Recoveries of expenditure" by debit to Miscellaneous P. W. Ad-
vances, vide paragraph 155.
The recovery of all debts due to Government should receive the special attention of the
Divisional Officer and no debt should be remitted or 'written off except under the orders of
competent authority.
B.—IRRIGATION REVENUE COLLECTED THROUGH DISTRICT AND REVENUE
 AUTHORITIES

When revenue from Irrigation, etc., works under the administration of the Public Works
Department is realised through District and Revenue Authorities, the procedure described
below should be observed :—
The collections made by the District and Revenue Authorities are paid direct into treasuries.
They are brought to account to credit of the revenue heads concerned in the
Accountant General's office without being passed on to the Divisional Officer for
adjustment.
The Divisional Officer receives from the Collector a monthly statement of the amounts
realised, to enable him to watch the progress of recovery against demands or
assessments.
The Divisional Officer should submit to the Accountant General a half-yearly statement
showing, separately for each Civil district, the monthly realisations, as compared with the
assessments, in respect of each canal or other work.
The Accountant General will maintain a register showing, separately for each canal or other
work, the monthly realizations pertaining to the different divisions.
The Accountant General will bring to the notice of the appropriate authority of the Department
any marked shortcoming of revenue realisations, as compared with the budget estimate
and the assessment of the year, but this will not relieve the authorities of the Public Works
Department of their responsibilities as prescribed in the local rules referred to in
paragraph 175.
C.—RENTS OF BUILDINGS AND LANDS.
I.— D e m a n d s a n d R e c o v e rie s
(a) From Private persons.
When a public building, land or other property is let to a person not in the service of Government,
the full assessed rent must be recovered in advance.
(b) From Government Servants and pensioners.
The recovery of rents from Government servants occupying rentable buildings in charge of the
Department may be made either in Cash or by deduction from their pay bills through the
Treasury Officer or other disbursing officer concerned, as may be directed by the local
Administration.
Note 1.—Amounts due on account of the hire of Government furniture and on
account of the value of articles of furniture and other Government property
lost or damaged by a Government servant as well as any other dues for
which a Government servant may be-liable to Government in respect of the
residence allotted to him may also be recovered' either in cash or by
deduction from pay bills in accordance with the rule in this paragraph.
Note 2.—The system of direct recovery in cash from employees of other
divisions and departments is ordinarily not suitable when the rent
recoverable is dependent upon the-rate of pay of the occupant.
Where rent is recoverable in cash, a bill in suitable form should be sent to the tenant on or
before the last day of each month. The tenant should be required to pay in the rent
before the expiry of the following: month.
When recoveries of rent are to be effected through a Treasury Officer or other disbursing
officer, a demand in Form 48, Statement of Rents recoverable in cash or by
deduction from Pay Bills, should be sent in duplicate, before the close or each month,
to that officer who will make the-necessary recoveries and return one copy of the
statement duly completed. In the case of rents recoverable from non-gazetted
Government servants, whose pay is drawn by the heads of their offices on a
consolidated bill cashed at a treasury, a demand in Form 48 may be sent to the
drawing officers and not to the treasury officer.
Note 1.—In cases of cash recovery from Government servants, the Divisional
Office should obtain from the disbursing officers a certified statement in Form
48.
Note 2.—In Form 48 will also be included any amounts due on account of the
hire-of Government furniture, the value of articles of furniture and other
Government property lost or damaged by a Government servant as well as
any other dues for which a Government servant may be liable to Government
in respect of the residence allotted to him, vide Note 1 below paragraph 180.
Note 3.—A separate Form 48 should be prepared in respect of each tenant
who is a-, gazetted Government servant and who draws his pay direct from
the treasury. For non-gazetted Government servants there should be a single
consolidated form for each class or establishment whose pay is drawn in a
separate bill. Particular in regard to this should be obtained by the Divisional
Office from the drawing officers.
Note 4.—In the case of gazetted Government servants Form 48 will be filled up
from, the information .contained in the pay slip received from the
Accountant General under paragraph 61 of the Audit Manual. When a
tenant goes into occupation of a residence the Divisional Officer will intimate
the fact to the Accountant General and call for a pay slip. In the case of non-
gazetted Government servants Form 48 will be prepared on the basis of
information to be obtained from drawing officers. If any change of
emoluments is noted by the Treasury Officer in the completed copy of Form
48 returned by him, the statement of rents for the next month will be prepared
from the information so furnished. Provision will also be made in the
statement, where necessary, for the recovery of additional rent due either
because the full amount has not been collected or because arrears of
emoluments have been paid to a Government servant.
Note 5.—Treasury Officers and other disbursing officers .are required to
recover the amounts specified by the Divisional Officer, without prior
reference to the tenants, and to note on the statement of rents the
particulars of emoluments, and of changes therein, in respect of
Government servants whose rent is limited to a percentage of such
emoluments.
Note 6.—If the rent recoverable from a Government servant is limited to a
certain percentage of his emoluments, and such emoluments are changed
retrospectively, the rate at which rent is recovered should also be changed
retrospectively.
Note 7.—If a Divisional Accountant becomes aware that the emoluments of a
 Government servant have been changed in respect of a period during which he
occupied a Government residence at some other station or stations, he
should see that the intimation of the change of emoluments is given to the
Divisional Officers of the stations concerned to enable them to recover the
arrears of rent where necessary.
Amounts recovered by deduction from pay bill cashed at treasuries, subordinate to the same
Accountant General as the Divisional Officer, will not be passed on to the latter for
adjustment in his accounts, as the Accountant General will credit the revenue heads (and
canals, etc.) concerned, direct in his own books. The Divisional Officer should, however,
credit the .accounts of the tenants in the Register of Rents of Buildings and Lands, Form
49 (paragraph 194), with the recoveries as certified by the Treasury, Disbursing or Drawing
Officer concerned.
Note.—The Accountant General will forward to the Divisional Office for
verification the statements in Form 48, received during the month in his office
with the accounts of ten percent, of the treasuries selected by him. The
Divisional Accountant should compare these statements with the
corresponding entries in the Register of Rents of Buildings and .Lands
(Form 49), see that no statement pertaining to that treasury has been omitted
to be sent by the Accountant General, and take steps to revise the
assessment of rents of Government servants whose rates of emoluments
have been altered by the Accountant General.
Recoveries made by other Treasury O fficers and disbursingofficers should be credited to the
accounts of tenants in the Register of .Rents of Buildings and Lands, Form 49, and adjusted in
the divisional accounts by debit to the remittance head concerned, on the authority of the
certified statements received back from them , without waiting for the intim ation of the
corresponding credit from the Accountant G eneral's vide
office,
Note below paragraph .438.
Note.—Statements received from disbursing officers and submitted to the
Accountant General along with the divisional accounts will be sent
periodically to the Accounting Officers of the circles concerned for
verification, and the procedure indicated in the Note below paragraph 183 will
then be followed in respect of the verified statements.
A tenant w ho is in receipt of a pension from G overnm ent
be treated
should as a private individual for the
purpose of these rules. But if he desires
to m ake paym ents by deductions from his pension,
recoveries from him m ay be m ade through the T reasury O fficer or other disbursing offi
concerned, on the pensioner's furnishing the D ivisional O fficer w ith a w ritten request authoris
such deduction. T his authority should be transm itted to the T reasury or disbursing officer w ith
first dem and.
In the case of vacation of quarters by a G overnm ent servant .before the last day of a m onth, ow ing to
departure on transfer, leave or retirem ent, the dem and for the rent for the broken period should
m ade .at once, so that the am ount due m ay be recovered before his departure.
P ending order on a representation against the D ivisional.assessm
O fficer's ent, the am ount assessed
m ust be paid by tenants on dem and. Should
,the representation prove successful, the excess
am ount charged should be .adjusted as soon as orders are issued, by a reduction in th
assessm ent of a .subsequent m onth, or, if this is not practicable or convenient, by an actu
repaym ent.
 D.—REFUNDS AND REMISSIONS
Remissions of irrigation revenue allowed before collection should be treated as reductions of
demands. Cash repayments of revenue actually collected and brought to account under "
XXXIX—Civil Works " or Irrigation heads should be accounted for under the minor head
“Deduct Re funds " of the Revenue head concerned. All other refunds of revenue, such as,
refunds of rent adjusted by short assessment or short realization in a subsequent month,
and repayments of " Receipts and Recoveries on Capital' Account" (Appendix 2) should
be taken in reduction of the receipts under the heads concerned.
Before a remission or refund of any kind, otherwise in order, is allowed, the original demand or
realization, as the case may be, should be-traced and a reference to the remission or
repayment should be so recorded against the original entry in the cash book and other
accounts as to make the-entertainment of a double or erroneous claim impossible. A
certificate-of such a note having been made should be given in all vouchers for refunds. Any
acknowledgment previously granted should be taken back if possible-and destroyed, a note
of the repayment being, in any case, recorded on the: counterfoil of the receipt.
E.—ACCOUNTS PROCEDURE.
I.— R e g is te rs o f R e v e n u e .
Save as provided in paragraph 193, all revenue receipts of the-division should be classified and
abstracted in a Register of Revenue, Form 46, maintained in the divisional office. The
receipts relating to each project, for which a separate capital account is kept, should
be registered separately, and all the other receipts pertaining to a major head should be
booked collectively.
In this register a column is opened for each minor Head of revenue (and detailed heads
subordinate to it) other than "Deduct—Refunds", for which a single deduction is made
from the total revenue of the month, the details of the amounts making up the figure to be
deducted being recorded in a separate Register of Refunds of Revenue, which should also
be in Form 46.
N o te .— F o r a c c o u n ts p ro c e d u re in re s p e c t o f re fu n d s o f resnets
e Nre
o te
a lisb e dlo, w
p a ra g ra p h 1 9 6 .
All receipts falling under the minor head “Receipts and Recoveries on Capital Account" should also
be abstracted in Form 46, separately for each major head of expenditure, a separate
account being kept for each project the expenditure whereon is booked separately.
Receipts falling under the minor head “Recoveries of Expenditure " will appear in the
Register of Revenue for the major head concerned under three distinct recoveries heads,
namely (1) Establishment recoveries, (2) Tools and Plant recoveries and (3) Other recoveries.
In respect of rent receipts of the buildings and special services for which a subsidiary account is kept
in Form 49 (see paragraphs 194 and 196), it is not necessary to make entries in detail in any
of the registers in Form 46. The monthly totals only (excluding the amounts realized by
Treasury Officers under the same account circle), for each class of the rents, for which
separate detailed heads have been opened under .the minor head "Rents", should be
transferred from Form 49\to Form 46.
II.—Register of Rents.
A register in Form 49 (R egister of R ents of Buildings and Lands> should be m aintained in the D ivisi
O ffice to show the m onthly assess
m ents, realisations and balances of rents, of all residential
 buildings (including:
office buildings used as residences) and of such other buildings, lands, etc.,
as m ay be available for being let. N o building other than those falling, w ithin the categor
specified in clauses (1) and (2) of rule 2 of A ppendix to the 2.
Account C ode, V olum e IV ,
extracted below , or site should be excluded,
from this register on the plea that it is intended to be
occupied rent-free
or is not likely to be rented, but all such buildings m ay be grouped separately.
residences for use of the Governor General or the head of a local Administration ; . -
buildings which are situated within the precincts of jails, hospitals, police lines, tehsils,
educational institutions, provided that they are allotted free under the orders of
Government to Government servants who are required to occupy particular houses in.
order to ensure the proper performance of their duties."
Note 1.—Private buildings which have been hired for use as residences or are
used as-such, wholly or in part, should be included in this register.
Note 2.—Rent-free quarters for Class IV servants need not be entered in this-
register except when allotted to persons from whom rent is recoverable. Nor
need rest-houses and. other travelers bungalows be entered although rent
receipts from them are also treated as-rents of. buildings which are required
to be booked under the minor head "Rents".
The entries relating to the assessment of rent should be made month-by month, and for this
purpose arrangements should be made to-obtain timely intimation (with full particulars) of all
changes of tenancy from the subordinates in charge of the properties.
Note.—If any property is occupied free of rent, or if the rate for any month's
assessment is neither the standard rate nor the ten per cent, of the
occupant's emoluments, a; suitable remark (quoting authority) should be
made against the entry relating to it. If a Government servant is not entitled
to but is actually allowed the benefit of the 10 per cent, concession
[recognized by Fundamental Rule 45-A-IV(6) or 45-B-IV(6)] a-reference to the
specific orders of Government allowing it should be recorded in the remarks
column of the Register of Rents.
The total realizations of each month should be abstracted at the foot of the register, so as to
show separately (1) cash realized in the division, (2) recoveries by other disbursing
officers .adjusted in the divisional accounts (paragraph 184), and (3) recoveries at
treasuries in the same circle of account adjustable in the Accountant General's office
(paragraph 183), for both rents, of buildings and rents of lands, etc. If any buildings are
provided with sp ecial service s such as furnitu re, etc;, for w h ich rent is ch arged sep arate l
the account of ren t cha rg ed fo r each build ing in respect o f these services shou ld be ke pt sepa
from that of th e ren t o f the build in g itse lf, and in the abstra ct also the rea lisations on a ccou nt of e
o f th ese service s shouldshow
be n separately.
N o te.— C ash refunds of rents realised should be show n separately m inus as
realisations In th e R eg is ter o f R e n ts o f B u ild in g s a nd La nd s, an d th u s d is tin g u ishe d
from th e g ro ss re alis ation s o f ren t.
 CHAPTER X—WORKS ACCOUNTS
A.—GENERAL
The initial records upon which the accounts of works areare—
based
The Muster Roll.
The Measurement Book.
For work done by daily labour, the subordinate in charge of the
willwork
prepare a muster roll which
will show the work done by this means the andamount payable on this account. For piece-work and for
contract workgenerally, the measurement book will form the basis of account. From muster
therolls the
subordinate will prepare the labour reports
(see paragraph 94of the Central Public Works Department Code),
and from the measurement book he will check (or, if so arranged, prepare) the bills and accounts of
contractors and suppliers.
Initial accounts and vouchers connected with charges relating
workstomust invariably specify—
the full name of the work as given in the estimate,
the name of the component part (or " sub-head") of it,rate
if sepa
accounts are kept up for the several
component parts, and
the charges (if any) which are of the nature of recoverable
ments
payand the names of the contractors
or others from whom recoverable.
N o te.— In th e case of recoverab le ch arges, it sho u ld be seen p articu larly - that th e co
trac to rs o r o th ers o n w h ose be ha lf th e charg es are in cu rred do -no t g et th e b en efit
an y concessio n to w h ich th ey w ould no t b e entitled if they had them selves incurre
th e charges.

E xp en ditu re on the con stru ctio n or m a in ten a n cemoay

f a be
w odivid
rk ed broadly into tw o classes, viz., (1)
C ash and (2) S tock charge A s s.e xp laine d in C h ap ters V I a nd V II, th e se ch a rg e s a re re co rde d in th e
ca shrand stock accounts respectively.
In ad dition to th e cha rg e s fa llin g u nd er the m a in cla sse m
s, other
the re transactions
a re affecting the cost
o f a w ork. For exam ple, there mch ayarge
be s incu rre d in o th er d ivisio n s, de pa rtm e n ts or
G o vernm en ts, m a te ria
rece
ls ive d fro m th em o r se rvice s re nd ered b y the m , o r th e re m a y be ca sh
rece ipts su ch as are ta ken in re duction of expenditure in a cco rdan rules.
ce w ith the
A ll the se transa ctions pass in to the genera l accoun ts of intheth de ivisio m annne r d escrib ed in C ha p te r
X X II an d a re th en ce in corpo ra te d ge
in ne
thra
e l a ccou n ts o f G o vern m e n t. A s, h ow eve r, the un its o f
cla ssifica tio n .ad op te d in th e ge n e ra l accou n ts in re spe ct of exp e nd itu re a reof ce rta in h ea d
account and not individual estimates for works or contract accounts, it is necessary to
maintain separate accounts in sub-divisional and divisional offices for recording (1) the cost
of individual works and (2) the transactions of individual contractors. These are known as
Works Accounts.
Although the primary object of the accounts of works is to exhibit simply, but accurately, the actual
cost of work done, the rules frequently require the upkeep of separate accounts for the
several component parts of a work which are not required to attain this object. There are
two main reasons for this. In the first place it is often desirable to have details which will
satisfy the need for statistical information and for analysis of the comparative cost of
 various classes of work, of types of buildings, etc. The more important reason,
however, is that in the case of the larger works, especially if the period of construction is
a prolonged one. it would not be possible for the Divisional Officer to exercise efficient
financial control over the recorded transactions of the cost of a work if only the total cost
were recorded in the accounts of the work. The Divisional Officer's personal knowledge
of the executive arrangements for the execution of a work, and of the actual progress of
work, may be supplemented by a comparison, monthly, of the cost as recorded in the
accounts with the value received in the shape of work done. This monthly comparison is
obviously impossible unless the total cost is split up into convenient parts in such a way
that, as far as possible, the cost of each distinct part may be compared with the work
done thereon.
In recording the cost of an individual work in the accounts no attempt is made to include therein
any charge on account of general services, like Establishment and Tools and Plant, the
entire cost whereof is adjusted in the general accounts under the prescribed heads of
classification. But if any service connected with the working estimate for a work is rendered
by another division, department or Government and the claim made by it includes an
authorized charge on account of such general services, such charge may be accepted
and adjusted in the accounts of the work as part of the cost of the work in the same way
as if the service had been rendered by a contractor.
Note 1.— W hen the cost of special tools and plant is included in the cost of a
work under paragraph 142, the rules in Chapter VII regarding num erical lists or
returns willapply mutatis mutandis
and adjustments on account of the cost of
tools and plant transferred to other works, divisions, departments or
Governm ents will be governed by the rules
paragraph
in 157.
Note 2.— The cost of special establishment employed on the acquisition of land
when chargeable to the accounts of the works concerned under paragraph 431
should be treated
as a part of the works expenditure.
Note 3.— Lum p sum charges of Establishm ent and Tools and Plant recoverable
from other Governm ents and Departm ents, for works executed for them as a
standing arrange
m ent, should not be included in the accounts of the works, but
dealt with under the rules in Appendix 5.
Primarily the Divisional Officer is the responsible disbursing officer of the division. Subject to
such instructions, as may be issued by the local Administration in consultation with the
Accountant General, detailing the authorities competent to prepare or examine
contractors' bills or other demands for payment, and the authorities empowered to make
payments thereon, the Divisional Officer may authorize a Sub-divisional Officer to make
payments chargeable against the general sanctions of competent authority to
expenditure on works.
B.—CASH PAYMENTS.
I.— In tro d u c to ry
Cash charges on works consist of payments (1) to labourers and members of the work-charged
establishment, of their wages and (2) to contractors and others for work done or other
services rendered. The cost of materials procured specially for works is charged to the
accounts of works by transfer credit to the “Purchases " account, but payments to
suppliers are governed by the same rules as payments to contractors for work done. The
general rules relating to cash payments and vouchers in paragraphs 67 to 74 apply to all
 these classes of payments. Only special rules are, therefore, set forth in this chapter.
II.— P a y m e n ts to L a b o u re rs .
(a) DEPARTMENTAL LABOUR.
With the following exceptions, all persons engaged departmentally for the execution of works are
considered as day labourers and their wages should be drawn on Muster Rolls, Form 21,
and charged to the estimates of the works on which they are employed :—
Permanent and temporary employees of the division whose pay is charged to the head
“Establishment",
Members of the work-charged establishment as defined in paragraphs 10 to 12 of the Central
Public Works Department Code.
Discrepencies between labour reports and muster rolls should be investigated as soon as
the latter are received.
Muster rolls should be prepared in Form 21 and dealt with in accordance with the following rules:
—
One or more, muster rolls should be kept for each work, but muster rolls should never be
prepared in duplicate. It is permissible, however, to keep one muster roll for labourers
employed upon several small works, in cases in which the total unpaid wages may
conveniently be recorded as relating only to the largest work in the group,
Labourers may be paid more than once a month and the period covered by each payment
may be determined locally; but separate rolls must be prepared for each period of payment.
The daily attendances and absences of labourers and the fines inflicted on them should be record
daily in P art. I of the m uster roll in such a w ay as—
to facilitate the correct calculation of the net w ages of each person for the period of paym ent,
to render it difficult to tam per with or to m ake unauthorized additions to, or alterations in
entries once m ade, and
to facilitate the correct classification of the cost of labour
w orks by
and sub-heads of w orks
w here necessary.
After a m uster roll has been passed by the Sub-divisional
paym
O fficer,
ent thereon should be m ade as
expeditiously as possible. Each paym ent should be m ade or w itnessed by the official O f highe
standing available, w ho should certify to the paym ents individually or by groups, at the sam e tim
specifying, both in w ords and in figures, at the foot of the m uster roll, the total am ount paid o
each date. If any item s rem ain unpaid, the details thereof should be recorded in P art II, th
register of arrears, before the m em orandum at the foot of the m uster Vol. l is com pleted by th
person who m ade the paym ent,
U npaid item s should subsequently be carried forw ard from m uster rolltolltountil
m uster
they are
paid, the paym ents being recorded and certified to in Part II in the sam e w ay as paym ents
current item s. It is optional, how ever, w ith D ivisional O fficers to adopt any other alternativ
m ethod of m aking paym ents of unpaid w ages, provided that a system atic record of item
rem aining unpaid is m aintained on the basis of the original entries m ade in P art II of the m uste
roll under clause
(d), that a system atic record of such paym ents is m aintained and that suitable
precautions are taken to prevent double paym S ee
ents.
also paragraph 282.
W ages rem aining unpaid for three m onths should be reported to the D ivisional O fficer w ho w
 decide in each case w hether
the liability as an am ount available for paym ent should to
continue
be
borne in the accounts of the work concerned as exhibited in the sub-divisional record prescribe
in clause(e).
N o te—
. F o r a c tio n to b e ta k e n o n th e c o m p le tio n o f th e w o rk , s ee p a ra g ra p h 2 76 .
In Part III of the m uster roll form should be recordedgress
the pro
of work done by the labour shown
thereon in all cases where
such w ork is susceptible of m easurem ent. If the w ork is not susceptible
of m easurem ent a rem ark to this effect should
recorded.
be
N o te .— It is n o t n e ce ss a ry to re p ro d u ce th e d e ta ils o f m ea s u re m e n t in P a rt III, n o r n
P a rt m b e w ritte n u p if p ro g re s s is re p o rte d o n ce a m o n th o r o fte n e r in an y o t
stau ib le fo rm an d su c h sep arate rep o rts are co n s id e red su ffic ie n t.
In exceptional and urgent cases, such as urgent silt-clearance of canals or closing
breaches, where labourers are employed casually for short periods, payment may be
made on a Casual Labour Roll, Form 22, in which the names of the labourers need hot
be given, but such payments may not be made except by a gazetted officer or an upper
subordinate. Nor need muster rolls in Form 21 be used in the case of work done oh
Requisition, Form 32, when the entries of daily labour are few; in such cases the
particulars can be endorsed on the form of requisition.
(b) LA B O U R E N G A G E D TH R O U G H A C O N TR A C TO R .
The payment of daily labour through a contractor, instead of by muster roll in the usual way, is
objectionable in principle. In a case of great emergency it may sometimes be found
impossible to employ labour otherwise than through a contractor. Should it be possible, in
such a case, to determine the quantities of work done after its completion or at intervals
during its progress, it is expedient to pay the contractor, at suitable rates, on the basis of
work actually executed.. But if, as in the case of urgent repair of canal breaches, this
method of payment is not practicable, it is permissible to pay the contractor on the basis
of the numbers of labourers employed, day by day, his own profit or commission being
either included in; the rates allowed or paid separately in lump sum or at a percentage
rate. When this course is adopted, a report of the numbers of labourers of each class
employed day by day should be made by the subordinate in charge of the work daily to the
Sub-divisional Officer to enable the latter to keep a check on the expenditure and to deal
with the contractor's claim when received. To avoid disputes with the contractors, they
should be encouraged to sign the daily reports in token of their acceptance as correct.
N ote.— The use of the m uster roll or the m easurem ent book (paragraph 208) is not
perm issible in such cases
.
(c) TR A V E LLIN G E X P EN S E S .
When it is necessary to bring labourers and artificers from a distance they may be allowed wages
for the number of days occupied in the journey to and from the site of the work, if they join
the "work with proper despatch. At the discretion of the Divisional Officer, bona fids
travelling expenses may also be allowed to them. The above charges must be borne by
the estimate of the work,
II.— P a y m e n ts to S u p p lie rs a n d C o n tra c to rs .
(a )R E C O R D O F M E A S U R E M E N T S .
(i) Measurement Books.
Unless in any case, the local Administration, after consultation with the Accountant General,
direct otherwise, payments for all work done*, otherwise than by daily labour and for all
supplies are made- on the basis of measurements recorded in Measurement books, Form
23, in accordance with the rules in paragraph 209. The Measurement books should,
therefore, be considered as very important account records. All the books belonging to a
division should be numbered serially and a register of them should be maintained in Form
92 in the divisional office showing the serial number of each book, the names of the sub-
divisions to which issued, the 'date of issue and the date of its return, so that its eventual
return to the divisional office may be watched..
Note.—A similar register should also be maintained in the subdivisional office
ing
show
the names of the Subdivisional Officer and Sectional officers to whom measurement
books are issued. Books no longer in use should be withdrawn promptly even though
not completely written up.
(ii) Detailed Measurements.
In recording d etailed m easure m e nts, the follow ing general
tionsinstru
shoucld b e ca refully ob se rve d :—
S ub je ct to such su bsidiary orders as m ay be la id dow n by, the lo cal A dm inistration , de t
m ea su rem en ts should be reco rded on ly by E xecutive, A ssistant E xecutive , or A ssista nt E ng in e
o r "b y executive subordinates in ch arge of w orks to w hom m e asurem e nt b oo ks h ave b ee n su pp
for the purpose.
All measurements should be neatly taken down in a measurement book, Form 23, issued for
the purpose, and nowhere else.
Each set of measurements should commence with entries stating—
In the case of bills for work done—
full name of work as given in estimate,
situation of work,
name of contractor,
number and date of his agreement,
date of written order to commence work,
date of actual completion of work and
date of measurement.
Note.—As an exception, the recording of entries (e) and (/) is not
required in the case of work done under a piece-work agreement.
In the case of bills for supply of materials—
name of supplier,
number and date of his agreement or order,
purpose of supply in one of the following forms applicable to the case :—
“Stock” (for all supplies for stock purposes),
"Purchases” for direct issue to (here enter full name of work as
given in estimate).............
“Purchases” for (here enter full name of work as given in
 estimate)............... For issue to contractor..............
on...............
date of written order to commence supplies,
date of actual completion of supplies and
date of measurement,
and should end with the dated initials of the person making the measurements; see
also paragraph 198. A suitable abstract should then be prepared which should collect, in the
case of measurements for work done, the total quantities of each distinct item of work
relating to each sanctioned subhead.
Note.—As an exception, the recording of entries (d) and (c) is not
required in the case of supplies made against a piece-work agreement.
As all payments for work or supplies are based on the quantities recorded in the
measurement book, it is incumbent upon the person taking the measurements to
record the quantities clearly and accurately. He will also work out and enter in the
measurement book the figures for the “contents or area “column. If the
measurements are taken in connection with a running contract account on which
work has been previously measured, he is further responsible ( I ) that reference to
the last set of measurements is recorded and (2) that if the entire job or contract
has been completed, date of completion is duly noted in ' the prescribed place, vide
clause ( c ) above. If the measurements taken are the first set of measurements on a
running account or the first and final measurements, this fact should be suitably
noted against the entries in the measurement book and in the latter case, the
actual date of completion noted in the prescribed place.
The pages of the book should be machine numbered. Entries should be .recorded
continuously and no blank pages left or page torn out. Any pages left blank
inadvertently should be cancelled by diagonal lines, the cancellation being attested
and dated.
The entries should, if possible, be made in ink; when this is not possible and entries have
to be made in pencil, the pencil entries should not be inked over, but should be left
untouched. The entries in the “contents or area” column should, however, be made
in ink in the first instance. No entry may be erased. If a mistake is made, it should
be corrected by crossing out the incorrect words or figures and inserting the
corrections, the correction thus made being initialled and dated by the responsible
officer. When any measurements are cancelled, the cancellation must be supported
by the dated initials of the officer ordering the cancellation or by a reference to his
orders initialled by the officer who made the measurements, the reasons for
cancellation being also recorded. A reliable record is the object to be aimed at, as it
may have to be produced as evidence in a Court of Law.
Each measurement book should be provided with an index should be kept up to date.
(iii) Standard Measurements,
If standard measurement books of buildings are maintained in order to facilitate the
preparation of estimates for periodical repairs, they may be utilised for the purpose of
preparing contractors' bills for such repairs, subject to such subsidiary instructions as
may have been laid down by the local Administration in consultation with the
 Accountant General for the efficient maintenance of the' books, so that it may not be
necessary to take detailed measurements on each occasion. Inter alia the following
precautions are necessary :—
The measurement books used as standard books should be numbered in an
alphabetical series, so that the numbers may be-readily distinguished from those
assigned to the ordinary books wherein detailed measurements are .recorded
whenever work is actually done.
The entries of measurements (and abstracts thereof) in the standard books should be
recorded legibly in ink, and certified as correct by a responsible officer.
An assurance should be obtained periodically of the Divisional Officer that all the standard
books of the division have been inspected by him, that the entries therein have not been
tampered with, and that all corrections due to additions and alterations, in the
buildings have been made in the books and the latter are reliable and up-to-date
records.
When a payment is based on standard measurements, the gazetted officer or
subordinate preparing the bill for payment should be required to certify that the
whole of the work (or work since previous running bill, as the case may be) as per
standard measurements has been done and that it has not previously been billed for in
any shape.
(iv) Review of Measurements.
Sub-divisional Officers should submit the measurement books in use to the divisional office
from time to time so that at least once a year the entries recorded in each book may be
subjected to a percentage check by the divisional accountant under the supervision of
the Divisional Officer. Detailed rules on this subject may be laid down by the local
Administration who will also prescribe the procedure for a system of test check of
recorded/, measurements by the superior officers of the department.
(b) BILLS AND VOUCHERS.
(i) Forms of Bills and Vouchers.
The authorized forms of bills and vouchers are the following: —
First and Final Bill, Form 24.
Running Account Bill A, Form 25.
Running Account Bill B, Form 26.
Running Account Bill C, Form 27.
Hand Receipts, Form 28.
The use of the forms is explained in the following paragraphs and a few explanatory foot
notes are printed on the forms.
First and Final Bill, Form 24.—This form should be used for making payments both to
contractors for work and to suppliers, when a single payment is made for a job or
contract, i.e., on its completion. A single form may be used for making payments to
several payees, if they relate to the same work (or to the same head of account in
the case of supplies) and are billed for at the same time.
Running Account Bill A, Form 25.—This form is intended for contractors for work only. It
 should be used (1) if it is proposed to make an advance payment, or (2) if an on
account payment is to be made but art advance payment already made for the same
work is outstanding.
This form is not to be used if a secured advance is to be made or if such an advance
is already outstanding against the contractor in respect of the same work.
Running Account Bill B, Form 26.—This form is also intended for contractors for work only. It
should be used in all cases, in which secured advances are to be made or are already
outstanding, in respect of the same-work, against the contractor. When this form is
used it should also be utilised for making on account and advance payments, if any,
in respect of the work.
Running Account Bill C, Form 27.—This form is used both for contractors for work and for
suppliers. It is intended to be used for contractors for work when only on account
payments are made. It is not to-be used if a secured advance or an advance payment
is to be made or if such an advance or advance payment in respect of the work is
outstanding against the contractor.
Form 27 is the only form of Running Account bills which is suited for transactions with suppliers.
Form 26 is the only form which provides completely for all classes of running account
transactions with contractors for work. If a secured advance is not outstanding, and if it
is not proposed to make such an advance, the simpler Form 25 will serve the purpose.
Similarly, if no advance payment is outstanding and if it is not proposed to make such a
payment the still simpler Form 27 can be used. The form to be used on each occasion
should be the one most suitable for the correct exhibition, of the state of the
contractor's running account both before and after the transaction, regardless of the
form or forms which may have been used for any previous payment or advance. See
also paragraphs 225 and 226.
Hand Receipt, Form 28.—This is a simple form of voucher intended to be used for all
miscellaneous payments and advances, for which none of the special forms 24, 25, 26
and 27 is suitable.
Account of Petty Contractors..—As a general rule, payments to petty contractors should
be made on the ordinary bill forms prescribed in paragraph 212. If to suit local
convenience in any particular case, a consolidated monthly account of all petty
contractors employed on the same work or section of work is prepared in preference to a
separate bill for each payee, the account may be drawn up in such form and according
to such method as may be prescribed by the local Administration in consultation with
the Accountant General.
(ii) Preparation, Examination and Payment of Bills.
Before the bill of a contractor is prepared, the entries in the measurement hook relating to the
description and quantities of work or supplies should be scruitinised by the Sub-
divisional Officer and the calculations of "Contents or area" should be checked
arithmetically under his supervision. The bill should then be prepared, from the
measurement entries, in one of the forms prescribed in paragraphs 212 to 219
applicable to the case. The rates allowed should be entered by the Sub-divisional
Officer, either in the abstract of measurements, vide paragraph 209 (c), or in the bill
itself. Full rates as
per agreement, catalogue, indent or other order should be allowed only if the quality of
work done or supplies made is up to the stipulated specification. When the work or
 supplies fall short of that standard, and under the agreement it is permissible to
make a final payment if the contract is determined, or an on account payment if the
contract is to run on, only such a fraction of the full rate should be allowed as is
considered reasonable, with due regard to the work remaining to be done and the
general terms of the agreement. ,
Note I.—If the contract agreement does not specify the rates to be paid for the
several classes of work or supply, but merely states that the estimated rates,
or a certain percentage below or above them, w ill be allowed, it should be
seen that the standard rates adopted are those of the sanctioned estimate
which was in force at the time the agreement was cuted,
exe or, if the
agreement was preceded by a tender, on the date the tender was signed by
the contractor. Subsequent sanctions to original or revised estimates have no
effect on the terms of such an agreement. If no sanctioned estimate is in
existence at the time of
s i g n in gthe agreement or the tender, as the case may
be, the rates payable for each item of work should be specified, a n yas
reference to an estimate not yet sanctioned is meaning less a n d cannot be
acted upon.
Note 2.—As a general rule, payment for supplies is not permissible
u n ti l the
stores have been received a n d surveyed. If ina n y case the local
Administration has permitted payment on production of a Railway receipt, the
paymentw ill be treated as an .advance against final settlement on receipt of
the stores.
Note 3.—By a general or special order in writing, the Subdivisions! Officer may
permit an executive subordinate, who has already been authorised to record
measurements,p aragraph 209 (a) to enter, in the abstract of measurements or
directly in the bill itself, the rates at which he recommends the payment for
work done to be made, provided—
that the use of this permission is confined to those works in charge of the
s u bordinate himself the contract rates for which have already been
approved bya competenta u th o r i ty;
that no increase in an authorised rate is suggested without the prior
sanction in writing of the competent authority :
that when the authorised rate has not been fully earned, a suitable
reduction is made therein and the reasons thereof are recorded
briefly for the consideration of the Subdivisional Officer ; and
that it is made widely known to contractors that all entries of rates
made by --subordinates in the abstracts of measurements and
bills are subject to the approval of the proper disbursing officer.
Before signing the bill, the Sub-divisional Officer should compare the quantities in the bill with
those recorded in the measurement book and see that all the rates are correctly
entered and that all calculations have been checked arithmetically. When the bill is on a
running account, it should be compared with the previous bill. Memorandum of
Payments should then be made up any recoveries which should be made on account
of the work or supply or on other accounts, being shown therein. If the Sub-divisional
Officer is empowered to pay the bill, he should then record a formal pay order
specifying, both in words and figures, only the net amount payable, though the payee
 should be required to acknowledge in his acquittance the gross amount payable
inclusive of the recoveries made from the bill.
Note 1.—In calculating the value of each item of work the nearest anna
should be taken, pies one to five being ignored, and pies six to eleven
taken as one anna; but pies must not be omitted from the rates.
Note 2.—Subject to such special orders as may be issued by
Government in this behalf, whenever fractions of a rupee occur in the
totals of contractors' bills, or in the case of supplies or works chargeable
to more than one estimate. in the totals chargeable to each estimate,
fractions less than half may be disregarded, and half a rupee and over
taken as a rupee.
Note 3.—If the contract is for the completed items of work and, under the
provisions of paragraph 238, the contractor is required to obtain
materials of any description from Government, it should be seen that this
condition is being complied with and that necessary recoveries of the
cost of the materials supplied to him, are being made in accordance with
paragraph 243. In such a case it is not permissible for the contractor to
obtain the materials otherwise, unless, in a case of emergency, the supply
has been entrusted by the Divisional Officer, for recorded reasons, to the
contractor himself, at suitable rates.
Note 4.—Before signing a first and final bill, or the first bill on a running
account, the Subdivisional Officer should see that the relevant
measurement entries were marked as pertaining to such bills by the
person taking the measurements, vide paragraph 209 (d).
If the Sub-divisional Officer is not empowered to make the payment, the bill should be
submitted (with or without the measurement book-as may be prescribed) to the
divisional office where the payment will be authorised by the Divisional Officer after the
necessary scrutiny. See also paragraph 202.
From the measurement book all quantities should be clearly traceable into the documents
on which payments are made. When a bill is prepared for the work or supplies
measured every page containing the detailed measurements must be invariably scored
out by a diagonal red ink line and when the payment is made an endorsement must be
made, in red ink, on the abstract of measurements, giving a reference to the number
and date of the voucher of payment.
Note.—The document on which payment is made should invariably show, in
the space provided for the purpose, the number and page of the
measurement book in which the detailed measurements are recorded
and the date on which the measurement was made.

Payments for work done or supplies made on a running account should ordinarily be
made monthly. Both the "quantities" and “amount" of each distinct item of work or
supply should be shown separately in the bill, except in the case of advance payments
when quantities need not be specified.
Such payments should be treated as payments on account, subject to adjustment in the
final bill which should be drawn in the appropriate form but printed on yellow paper,
 when the work or supply is completed or the running account is to be closed for other
reasons. When a final payment is made on a running account, the payee, if he is able
to write, should add in his own handwriting that the payment is" in full settlement of all
demands", If the payee is illiterate, or is unable to write beyond signing his name these
words should be filled in by the officer making the payment.
Note 1.—The addition of the words "in full settlement of all demands"
does nor preclude the disbursing officer from entertaining a further bona
fide claim which may have been omitted from the final bill by mistake or
through inadvertence. If, despite this explanation, the contractor objects to
the addition of the words in question, the payment should be tendered
unconditionally (vide Section 38 of the Contract Act, 1872).
Note 2.—A form printed on yellow paper is never to be used except for final
payments.
A separate running account is maintained in respect of each contract. Transactions
relating to two or more separate working estimates should not be brought on to the
same running account; they should, therefore, not be covered by a single contract.
Transactions relating to two or more separate parts of the same working estimate, for
which separate works abstract are prepared under paragraph 262, should also
appear in separate running accounts.
Note.—In exceptional cases where more than one working estimate is
covered by a single contract, the contract agreement need not be split up
but the estimates should be consolidated to facilitate the maintenance of
proper accounts in respect of that contract. If this procedure cannot be
observed, some special accounts procedure will be devised on the-merits
of each case by the Accountant General concerned. No consolidation of
estimates or special accounts procedure is necessary where separate
estimates covered by the single contract relate to different account heads
or where separate estimates whether relating to different account heads
or not, are covered by a single running rate contract as in the case of the
painting of roads, etc., and where separate agreements are drawn on the
basis of such rate contracts with other details varied to suit the
requirements of each job.

If the system of making advance payments to contractors for work has been adopted
.certificate 2 printed on Running Account Bill A or B, as the case may be, must be
signed by the Sub-divisional or Divisional Officer, and the lump sum amount paid on
account of each item should be specified against it in Part I of the bill. If a secured
advance has been previously allowed to a contractor on the security of any materials
and such materials have been used in the construction of an item, the amount of the
advance payment for that item should not exceed a sum equivalent to the value of
work done less the proportionate amount of secured advance ultimately recoverable on
account of the materials used.
Actual measurements should, however, be taken at the earliest opportunity, and when
this has been done, the lump sum payments previously made on account of the times
of work concerned should first be adjusted in full, so that the contractor may not be
paid twice over in respect of the same quantities of work. Delays in adjusting advance
 payments should be investigated (vide paragraph 278) and adjustments made
otherwise than by crediting the value of work actually measured, should be especially
looked into as being prima facie indicative of overpayment in the first instance.
When secured advances are allowed by the Divisional Officer under paragraph 228 (a) to a
contractor whose contract is for finished work, it should be seen that an Indenture in
Form 31 has been signed by the contractor, and a detailed account of the advances
must be kept in Part II of Running Account Bill B. There should be separate entries, in
respect of each class of materials, of the quantities brought to site by the contractor
and the amounts advanced under the orders of the Divisional Officer, These
advances must be recovered by deduction from the contractor's bills for work done as
the materials are used in construction and the items of work in which they are used
are billed for on the basis of actual measurements. Parts I and II of the bill should be
compared to see that this order is "being complied with. As recoveries are made, the
outstanding amounts of the items concerned in Part II should be reduced by making
deduction entries in the column, “Deduct—Quantity utilised in work measured since
previous bill", equivalent to the quantities of the materials used by the contractor on
items of work shown as executed in Part I of the bill.
Note.—No record should be kept in Measurement Books of the quantities
of the materials, but certificate 3 printed on the bill should be signed by the
Subdivisional or Divisional Officer in terms of paragraph 228 (a).
(c) Aid to Contractors.
It is necessary sometimes, in the interest of work, to engage labourers or contractors or to
incur other liabilities on behalf of the contractor concerned, with a view to complete
work which he has neglected or failed to complete. In such a case it is permissible to
spend Government funds on behalf of the contractor in accordance with the terms of his
agreement. Otherwise, no advance or recoverable payment should be made to or on
behalf of, a contractor nor should financial aid be given to him in any form, except in
accordance with paragraphs 228 and 229.
Note 1.— For rules relating to the issue of m aterials to contractors see paragraphs
238 and239.
Note 2.— W ith a view to avoid subsequent' disputes w ith the contractor, suitable
intim ation should be sent to him (1) as soon as action is taken under this
paragraph, and (2)
subsequently, as charges are incurred on his account.
(d) Advances to Contractors.
Advances to contractors are as a rule prohibited, and every endeavour should be made to
maintain a system under which no payments are made except for work actually done.
Exceptions are, however, permitted in the following cases:—
Cases in which a contractor, whose contract if for finished work, requires an advance
on the security of materials brought to site. Divisional Officers may, in such cases,
sanction advances up to an amount not exceeding 75 per cent, of the value (as
assessed by themselves) of such materials, provided that they are of an imperishable
nature and that a formal agreement is drawn up with the contractor under which
Government secures a lien on the materials and is safeguarded against losses due to
the contractor postponing, the execution of the work or to the shortage or misuse of
the materials, and against the expense entailed for their proper watch and safe
 custody. Payment of such advances should be made only on the certificate of an
officer, not below the rank of Sub-divisional Officer, that the quantities of materials
upon which the advances are made have actually been brought to site, that the
contractor has not previously received any advance on that security and that the
materials are all required by the contractor for use on items of work for which rates
for finished work have been agreed upon. The officer granting such a certificate will be
held personally responsible for any overpayment which may occur in consequence.
Recoveries of advances so made should not be postponed until the whole of the work
entrusted to the contractor is completed. They should be made from his bills for work
done as the materials are used, the necessary deductions being made whenever the
items of work in which they are used are billed for.
Cases in which, in the interest of works, it is absolutely necessary to make petty advances.
In such cases advances up to Rs. 50 may be allowed by subordinates.
In all other cases only with the sanction of Government which may, in exceptional
circumstances, authorise such advances as may be deemed indispensable, taking
the necessary precautions for securing Government against loss and for preventing
the system from becoming general or containing longer than is absolutely essential.
An advance payment [see paragraph 4 (3)] for work actually executed may be made on the
certificate of a responsible officer (not below the rank of Sub-divisional Officer) to the
effect that not less than the quantity of work paid for has actually been done,
and the officer granting such a certificate will be held personally responsible for any
overpayment which may occur on the work in consequence. Final payments may,
however, in no case be made without detailed measurements. .......
IV .— P a y m e n ts to W o rk -c h a rg ed E sta b lish m e n t.
(a) Conditions of Employment.
Rules for the entertainment of work-charged establishment are laid down in paragraphs 10 to
12 of the Central Public Works Department Code. Subject to such general or special
orders as may be issued by Government, previous sanction of the Divisional Officer or
the Superintending Engineer, as the case may be, is necessary which should specify
in, respect of each appointment (1) the consolidated rate of pay, (2) the period of
sanction and (3) the full name (as given in the estimate) of the work and the nature of
the duties or, which the man engaged would be employed.
Members of the work-charged establishment are not entitled to any pension, or to leave
salary or travelling or other allowances except in the following cases :—
Wound and other Extra-ordinary Pensions and Gratuities are in certain cases admissible
in accordance with the rules in Part VI of the Civil Service Regulations.
Leave with full pay on Sundays and gazetted holidays may be allowed at the discretion
of the Divisional Officer.
Actual travelling expenses may be allowed by the Divisional Officer for journeys
performed (1) within the jurisdiction of his Government or to and from a district or
Foreign State or Settlement adjoining his division and (2) in the interest of the work on
which the men are employed.
Grain Compensation Allowance is admissible under the Supplementary Rules to men who
are drawing rates of pay which have been fixed with reference to normal circumstances.
 Note 1. — This rule is not intended to interfere with the discretion of the Sub-
divisional Officer to grant short casual leave on full pay or on reduced wages
subject to such general rules regarding the grant of casual leave to
ordinary establishments as may be prescribed by Government.
Note 2. — This rule does not apply to members of the temporary
establishment whose pay is charged to works under paragraph 10 of the
Central Public Works Department Code, The leave salaries, travelling and
other allowances of such establishment are regulated by the rules applicable
to temporary establishments.
(b) Pay Bills.
Wages of members of the work-charged establishment should be drawn and paid on Form
29, " Pay Bill of Work-charged Establishment", which is a combined pay bill and
acquittance roll form. A consolidated bill in this form should be prepared monthly either
for the whole sub-division or for one or more sections of it, as may be convenient ; but
the names and claims of the entire establishment concerned, including absentees,
should be shown in each bill. Names should be grouped in the bill by works on which the
men are employed, sanction to the entertainment of the establishment should be
quoted in each case, and the Subdivisional Officer should certify, in the space provided
for the purpose, that the men were on duty during the periods shown against their
names, each man being employed on the work and on the duties for which his
appointment was sanctioned.
Note 1.—Deductions on account of fines, income-tax, etc., should be shown by
special entries against the names concerned.
Note 2.—If the acknowledgment of an individual cannot conveniently be
obtained on the bill itself, it may be obtained separately on a Hand Receipt,
Form 28, which should then be attached to the bill as a sub-voucher.

Pay bills may be signed at any time on the last working day of the calendar month in which
the wages are earned, though they are not due for payment before the first working day of
the following month. When however, the services of an individual are dispensed with it is
permissible and .advisable to settle up his account at once.
(c ) U n p a id W ag e s .
Wages remaining unpaid on a passed bill, on the date fixed for the closing of the accounts of the
month, may be paid subsequently when claimed, the procedure described below being
observed :—
Items remaining unpaid on the monthly bill should be entered in a simple register, full
particulars of the charge, including reference to the bill, being noted in the register.
Subsequent payments should be made on Hand Receipts, Form 28, reference to the bill in
which the charge was originally included, and to the "particular item thereof, being
quoted in each case.
When making payments of arrears suitable notes of payment should be so recorded against
the original entries in the register, as to guard against second payment.
(d) Travelling Expenses.
No bills need be prepared in support of claims for travelling expenses. Payments should be
made on Hand Receipts, Form 28, which should set forth all the necessary particulars of
the journey performed and of the expenses claimed and should be countersigned by the
Divisional Officer prior to payment.
(e) Classification of Charge.
Every payment made to a member of the work-charged establishment, whether on account of
his wages or in recoupment of actual travelling expenses, should be debited to the work
on which he is employed.
C.—ISSUES OF MATERIALS
I.— G e n e r a l
Issues of materials to works, whether from stock or by purchase, transfer or manufacture, are
divided into two classes :—
Issues to Contractors.—Issues of materials to contractors with whom agreements in respect
of completed items of works, i.e., for both labour and materials, have been entered into.
Issues Direct to Works.—Issues of materials when work is done (departmentally or by
contractors whose agreements are for ' labour only.
II.--To Contractors.
(a) General conditions.

The issue of materials to contractors who have contracted for completed items of work is
generally permissible only in the following circumstances :—
when, under the operation of paragraph 89 (d) (6) of the Central Public Works
Department Code, it is necessary to retain in the hands of Government the supply of
imported materials,
when, in the interest of work, or with the object of utilising existing stocks of
materials, it is desirable to retain in the hands of Government the supply of certain
other materials as well, and a condition to this effect has been inserted in the
contract.
In both cases the contract should specify (1) the materials to be supplied by Government
for use of the work, (2) the place or places of delivery and (3) the rates, including the
storage rates when the materials are to be issued from stock, to be charged to the
contractor for each description of material; and the contractor should be held responsible for
obtaining from Government all such materials required for the work and for making
payment therefor, by deduction from his bills; at the rates specified, regardless of
fluctuations in the market rates or in the stock rates of the division.
Note 1.—The rates, including the storage rates when the materials are to be
issued from stock, to be charged to the contractor for materials to be
supplied should be definitely specified, vague quotations, e.g., "at Stock
rates", being avoided; and if intending contractors had been told that the
materials would be supplied at a certain rate and asked to tender on that
assumption then that rate should be adhered to in the contract.
Note 2.—Similarly, the rates to be allowed to the contractor for items of work
 should be definitely stated. But, if for any special reason, the contract
provides for the payments for work done to be made at a specified
percentage below or above the rates entered in the sanctioned estimate of
the work (or the Schedule of Rates), it should be stated in clear terms in the
contract that the deductions or additions, as the case may be, of the
percentage, will be calculated on the gross, and not the net, amounts of the
bills for work done, and in fixing the percentage it should be borne in mind
that the calculations will be so made. (
No carriage or incidental charges are borne by Government for moving the materials
beyond the place where the contractor has agreed to take delivery thereof.

As a general rule, no other materials should be supplied to such contractors for use on works,
but this restriction may be waived by the Sub-divisional Officer in respect of petty
issues (at full Issue Rates) of materials from existing stocks, not exceeding Rs. 50 in any
month for any one contract.
If at any time subsequent to the execution of a contract on a through rate basis, the contractor
desires the issue to him, for use on a work, of materials which exist in Government
stocks but the supply whereof by Government was not provided for in the contract, the
materials should not be issued except with the express authority of the Divisional Officer
who should specify in each case the rate to be charged for the materials inclusive of
delivery at the place where they are stored. The rate charged should be the market
rate prevailing at the time of the supply or the Issue Rate, which ever may be greater,
and should include the storage charges. No carriage or incidental charges should be
borne by Government in connection with the supply.
Note.—The intention of this rule is to prohibit the supply of materials to
contractors with the object of giving them financial aid, the grant of which
is governed by the rules in paragraphs 227 et seq.
Issues of stock materials to contractors for bonafide use on works are exempt from the usual
charge of 10 per cent, on account of supervision, storage and contingencies, which is
made when stock materials are sold to the public (paragraph 127 of the Central Public
Works Department Code).
(b) Accounts Procedure.
All materials required for issue to a contractor under any of the provisions of paragraphs 238 and
239, should be made over to him as soon as they are received, whether from stock or by
purchase, manufacture or transfer, and an unstamped, but dated, acknowledgement,
detailing full particulars of the materials including the rates and values chargeable to him
should at once be taken from the contractor.
When the materials are obtained by purchase, full details of the articles received should at once
be entered in a measurement book, Form 23, in the manner prescribed in paragraph 209
(c). Seealso paragraphs 104and 105.
On the authority of the contractor's, acknowledgment, the cost recoverable from him under
paragraph 238 or 239, as the case may be, should be debited at once to his personal
account by charge to the suspense head " Contractors—Other transactions" (vide
paragraph 270) in the accounts of the work concerned. This adjustment should be
effected by affording credit to the head concerned, as indicated below:—
Source of receipt of materials. Head of Account Value to be credited.
to be credited

(1) Stock (including manufacture) Stock At Issue rates.

(2) Transfer from another work Work concerned. At a valuation made under
paragraph 251 (d).

(3) Transfer from another division Purchases At rates charged by the division,
department or Government. department or Government
concerned.

(4) Suppliers Purchases At rates payable to the suppliers

under their contracts.

(5) Obtained through the .High Com London Stores The English cost of stores
missioner for Pakistan in the U. K. converted in to Pakistan
currency in the manner la id d o w n
in p a ra g ra p363
h

(6) Charges in Pakistan on (5) Head concerned Actual .charges incurred,

vide
paragraphs365 and366.

|f the amount thus credited differs from the charge made to the contractors' account, the
excess of the former over the latter, should be treated as additional final outlay (plus or minus as
the case may be) on the work, a separate subhead, entitled" Additional Charges for Materials
issued to Contractors", being opened for the purpose in the accounts of Major Estimates.
Note 1.—The object of these rules is to ensure that the full amount
recoverable from the contractor is debited to his account as soon as the
materials are delivered, so that (1) he may not receive payment, at full rates,
for the completed items of work prior to the value of the Government
materials used by him therein, being charged to his account, or (2) his final
bill for the work done may not be settled before the full value of materials
recoverable from him has been debited to his account.
Note 2.—Issues from Stock (including Manufacture) should be accounted for
through the Stock returns. For other issues, a special transfer entry
should be prepared by the Subdivisional Officer in Form 53 as soon as each
transaction takes place.
The recovery from a contractor on account of the cost of materials issued to him for use on a
works should ordinarily be made by deduction from the first bill authorising an advance
payment or an on account payment to him for the work. Should, however, a lump sum
recovery be undesirable in any case, the Divisional Officer may permit, for recorded
reasons, the recovery to be effected gradually as the materials issued to the contractor
are actually used in construction and the items of work in which they are used are paid
 for whether by an advance payment or by an on account payment.
As the issue of materials to contractors under the foregoing rules is permissible solely for the
bona fide requirements of Government works, Subdivisional Officers should make such
arrangements as may be deemed suitable for limiting the total issues to a contractor in
connection with a particular work, to the reasonable needs of that work. This
precaution is particularly necessary when the rates at which any materials are issued under
paragraph 238 are lower than the prevailing market rates, or the latter are expected to
rise appreciably. In such cases if the transactions are of any importance, the use of Form
35 (without values) is recommended for watching that the aggregate of the quantities of
any or all materials issued to a contractor, from time to time, for use on a work,
remains within the estimated requirements of his contract.
(c) Return of surplus materials.
Government does not undertake to take over from contractors, whether before or after the
completion or determination of contracts, surplus materials which were originally procured
by the contractors for themselves or were issued to them and charged to their accounts
under paragraph 240. Such materials are the property of the contractors and can be taken
over by Government, if required, for use on other works in progress, only by special
arrangements and at the prevailing market rates. If the materials were originally
supplied by Government the price allowed to the contractor on re-acquisition should not
exceed the amount charged to the contractor, excluding the storage charges, if any.
Note.—Contractors are, however, not at liberty to remove from site of works
without the written permission of the Divisional Officer materials which have
been issued to them for use on a work, and a stipulation to this effect should
ordinarily be entered in their agreement
(d) Tools and Plant lent for use.
The rules in paragraphs 238 to 245 do not apply to tools and plant. Articles borne on the Tools
and Plant account of the division may, in accordance with any local rules on the subject
be lent temporarily to contractors for use on Government works being executed or
maintained by them. See also paragraphs 144 and 147.
III.—Direct to Works
(a) Detailed accounts of materials issued.

In all cases material issued direct to a work should, as soon as received, be brought to
account as indicated below :—

S ource of receipt m
ofaterials. Head of Value to be credited. Mode of effecting
 Account to be adjustment of cost.
credited.

(1) Stock (including Stock At Issue rates Through S tock

Manufacture). accounts at the end
of the month

(2) Transfer from an- other
work.
Work At a valuation under, By a special transfer
concerned. paragraph 251(d). entry in Form 53
prepared as soon as
the materials are
received.

(3) Transfer from another Purchases At rates charged by

division, department of Ditto,the division,
Ditto,
Government. departm ent or
Government concerned.

(4) Suppliers Purchases At rates payable to the

suppliers under their Ditto,
contracts.

(5) Obtained through1 the London The English cost,vide

High Commissioner for Stores paragraphs 363et. seq Ditto,
Pakistan in the U. K.

(6) Charges in Pakistan, on Head Actual charges incurred Through cash account
(5). concerned vide paragraphs 365 and or transfer entry as
366. the case m ay be.

The full value credited to the head concerned should be debited to the work
(paragraph 248).
In the case of materials received direct from suppliers full details of the articles received
should at the same time be entered in a measurement book, Form 23, with the full
name of the work as entered in the estimate, vide paragraph 209 (c).

When materials are issued direct to a work their cost is either treated as a final charge or
debited to the suspense head “Materials " in the accounts of the work, as prescribed in
paragraphs 264 and 265.
When the suspense head “Materials” is operated on, a detailed account of all materials
issued to, or returned from, the work should be kept in Form 35, “Detailed Statement of
Materials ", so that the total issues of each kind of materials may be watched with
reference to the estimated requirements.
When the cost of materials issued to a minor estimate is adjusted at once as a final charge
(paragraph 269), no detailed account in Form 35 is necessary. The Subdivisional Officer
should make his own arrangements for exercising detailed control over transactions relating
 to materials, and for verifying the unused materials in the event of the charge of the work
passing from one officer or subordinate to another.
In the Detailed Statement of Materials, Form 35, only principal materials need be detailed. Both
quantities and values or such items should be shown except in respect of carriage and
incidental changes for which values only should be shown. All the minor items may be
lumped together under the heading “petty items ", for which only values should be shown.
Note 1.—As the Detailed Statement of Materials is prescribed primarily to
enable the Divisional Officer to exercise detailed financial control over
transactions relating to materials, the decision as to which materials may
be lumped under the heading "petty items is left entirely to his discretion.
For instance, materials of any kind may be classed as "petty items" not only
when the amounts involved are small but also if the work for which they are
required is of such a nature that a detailed control over the quantities of
materials, in addition to the control over their values, is not considered
necessary.
Note 2.—Carriage and incidental charges debitable to the work should be
added to the cost of the materials concerned in Form 35.
Form 35 shows separately for each kind of m aterials
(1) the estim ated requirements,
(2) the net
issues of each month to the work and (3) the net issues thereto to end of each month.
Estimated requirementsshould be duly corrected whenever a revision of the original estimate
rendersit necessary. The m onth's transactions should be posted as follows :—
I. Issues to the work—(a) Issues from stock should be posted in lump from the
monthly Abstract of Stock Issues, Form 10, (b)
andpurchases from suppliers and
transfers of materials from other works, divisions, departments or Governments
should be posted in detail from the vouchers and special transfer (vide
entries
paragraph 247) concerned, at the same time as the ponding
corres postings in the
W orks Abstract (Form 33 or 34) made.
are
II. Issues from the work—
(a) Materials returned to stock should be posted in lump
from the monthly Abstract of Stock Receipts, Form 9,(b)and
sales, writes-off and
transfers elsewhere should
be posted in detail from the vouchers concerned, at the
same timeas the corresponding entries in the W orks Abstract (Form 33 or 34) are
made.
Issues from the work should be posted as minus entries.
(b) Disposal of Surplus Materials.

Materials issued to works in excess of requirements may be transferred to stock

provided that they are serviceable and certain to be required.
All surplus materials at site of works which have been completed or stopped or on which
outlay has been prohibited for any considerable length of time, should, if likely to be of
use on other works within a reasonable time, be transferred to works in progress or
brought on to the Stock account, their value being credited to the work to which they
were originally issued and debited to the work to which they are transferred or to the
Stock account, as the case may be.
No credit should be allowed to a work on account of surplus materials if they are
 unlikely to be of any use within a reasonable tune; but a list of the materials 5&ould be
maintained in the subdivisional and divisional offices as a supplement to the half-yearly
stock 'returns, unless the Superintending Engineer considers this unnecessary.
Materials returned to store or transferred to other works should be priced within current
market rates, any resultant loss being borne by the work to which they were originally
issue.
Note.—These rules do not apply to surplus materials which were originally
procured by contractors for themselves or were issued to them and
charged off to their accounts under paragraph 240. See paragraph 245.
(c) Verification of unused Balances.
Unused balances of materials charged direct to works should be verified at least once a year in
the manner prescribed in paragraph 131 of the Central Public Works Department Code.
Whenever this verification is made, a report of verification of the materials should be
prepared by the Subdivisional Officer in Form 37 and submitted to the divisional office.
The following instructions should be observed in preparing the report :—
As no continuous account is maintained of the materials actually used in construction, it is
necessary first to calculate the quantities of principal items probably used. This should
be done in the detailed statement at the top of the form, on the basis of the “progress “of
work done on each sub-head, such authorised formulae being adopted as may be in
general use locally.
Deducting these quantities from the total quantities of the materials issued to the work as
per Form 35, the paper balances of the unused materials should next be arrived at and set
forth against line C.
The actual balances should be entered against line D, and the differences between the
actual and paper balances should be set forth against line E. These differences should
be priced at the actual rate of cost which should be deduced from the total value and
quantity recorded in the Detailed Statement of Materials, Form 35. "
The report should then be completed by recording against line F remarks explaining action
taken (1) to adjust the differences as per line E and (2) if the work has been completed, to
dispose of the surplus balances as per line D, and by signing the printed certificates
applicable to the case and scoring out the others.
The differences as per line E may be due to (i) the adoption of formulae for determining the
actual consumption, (ii) unreasonable wastage, or (iii) shortage in some other form. All
these differences should be investigated and dealt with in accordance with paragraph 289
(b), (c) and (d).
A similar verification of the unused balances of materials must invariably be made on the
completion of a work, but on or before the completion of a work, when no more materials are
required for use in construction, steps should first be taken to dispose of all surplus
materials by transfer or sale, so that (1) the accounts of the work may promptly receive
such credits as may be admissible under paragraph 251, (2) the balance at debit of the
suspense head " Materials "may, as far as possible, represent the net cost of the
materials actually used in construction, and (3) the surplus balances awaiting clearance
may be reduced to a minimum.
The report in Form 37 should in this case set forth both quantities and values throughout.
If the Gazetted officer or subordinate in direct charge of a work, the accounts of which are kept by
sub-heads, is transferred before the accounts of it are closed, the unused materials at
site of the work should be verified by the relieving officer in company with the relieved
officer and the report prescribed in paragraph 252 should be prepared by the Subdivisional
Officer and submitted to the divisional office.
A report is required annually of the value of materials at site of all works the accounts of which
were open on the last day of the official year. This report should be prepared in Form 37
and submitted to the divisional office in the manner described in paragraph 253, as On
completion of work, but it is not necessary that the balances should be verified at the
close of the year if—
the work has been under construction for not more than three months,
the accounts of the works are expected to be closed within three months, or
the balances were verified at any time during the year.
When the balances are not verified at the close of the year the figures against line C,
“Paper balances of unused materials ", of the report should be assumed to be the value of the
materials at site, and lines D and E should be left blank.
Reports of Verification of materials in Form 37, prepared under paragraphs 252 to 255,
should be dealt with in the divisional office in the manner described below :—
A register of Clearance of Materials Account should be maintained in Form 38. A separate
folio of the register should be reserved for each work for which a materials account is
kept, and for facility of reference, the register should 'be supplied with an index.
Each Report of Verification in Form 37 should be entered in Part I of Form 38 as soon
as received.
If any items of shortage or loss reported in line E of an intermediate report in Form 37,
prepared under paragraphs 252, 254 or 255, are ordered to be charged to the sub-
head Contingencies of the estimate, or to the personal ledger account of a contractor,
or to Miscellaneous P. W. Advances, for recovery from any official or to the account of
another work, the adjustment should be forthwith effected by a transfer entry, so that the
total cost of the materials to the work may at once be corrected.
But if any such shortage or loss is ordered to be written of by debit to a final sub-head of
the estimate, other than Contingencies, or if there is a surplus and it is to be credited to
one or more final sub-heads of the estimate, the consequent adjustments should merely
be registered in Part III of Form 38. Such adjustments leave the total cost of materials
unaffected, and can, therefore be made only by inclusion in the final transfer entry
which is made, on the completion of a work, under paragraph 289.
As every Report of Verification prepared under -paragraphs 252 to 255 deals with the
progressive figures of the cost of materials, line E brings out up to date outstanding
differences and not merely differences since last verification. This should be borne in
mind when registering differences referred to in clause (V) above, so that adjustments
once registered in Part III of Form 38 may not be registered again.
Action taken on intermediate reports, in Form 37, should be recorded on the reports
themselves, but when each such report is finally disposed of, the fact should be
recorded in Part I of Form 38 and the entry attested by the Divisional Accountant's
initials.
 Final reports in Form 37, prepared under paragraph 253, should, however, be registered in
Part I of Form 38 as disposed of as soon as orders on the closing balances and the
items of difference, as per lines D and E of the report, have been passed by the
Divisional Officer. These balances and items should then be transferred to Parts II and
III of Form 38, where their clearance will be watched in the manner described in
paragraph 289.
D.—ADJOSTMENTS
In addition to cash payments and issues of materials there are other transactions relating to
the accounts of works, which are of the nature of adjustments usually recorded in the
Transfer Entry Book of the divisional office. The detailed rules governing such
transactions are given in Chapter VIII.
E.—WORKS ABSTRACTS
I.— In tro d u c to ry
An account of all the transactions relating to a work during a month, whether in respect of
cash, stock or other charges, should be prepared by the Subdivisional Officer in one of
the works Abstract form. In the case of Major Estimates a separate account should
be maintained for each sub-head estimated to cost not less than Rs. 2,000, and in
the absence of orders of the Divisional Officer to the contrary the remaining sub-
heads should be lumped together. For such works and for those Minor Estimates the
accounts of which the Superintending Engineer or other sanctioning authority may
desire to be kept by sub-heads, the detailed form of Works Abstract A, Form 33,
should be used. For other Minor Estimates the simpler form of Works Abstract B, Form
34, should be used in which the account of the final outlay is not kept by sub-heads.
The estimate, account and completion certificate of petty works are ordinarily
prepared on a single form, Petty Works Requisition and Account Form 32, and separate
Works Abstracts are not necessary. But when the accounts of the work involve transactions
which cannot be suitably recorded in Part IV of Form 32 (e.g., Advance Payments, Secured
Advances or Other Transactions of Contractors) the accounts should be kept on the simple form
of Works Abstract, Form 34.
N ote 1.— P ercentage ch arg es on acco unt o f E stab lish m en t, To ols and P lant, an
A ccount and A udit, levied on w orks expenditu re, under R ule 4, of A ppendix 5, shoul
not be show n in W orks A bstracts and R egisters of W orks, though they are eventually
included in the cost of w orks,
videN ote 2 below paragraph 515.
N o te 2.— T he S up erin te nd in g E n gine er m ay disp en se w ith th e m a in ten an ce
acco u n ts b y s ub -h ead s fo r an y w ork if he c on side rs th at th e circum stan ces o f t
w orkrend er su ch accoun ts useless or im p ossib le to m ain tain . In such cases a cop
o f the o rders,sp ec ifyin g th e reaso n s, sh o u ld b e fo rw a rde d to the A cco u n tan t
G en eral.
Ordinarily there should be one Works Abstract monthly for each working estimate, but if the
estimate is for a large work which is divided into several sub-works, it will usually be
found convenient to prepare a Works Abstract separately for each sub-work.
II.—Classification and Record of Final Charges.
(a) Major Estimates.
The division of a Major Estimate into sub-heads for the purposes of accounts is guided usually by
 the classification sanctioned in the abstract of the estimate. If it is intended to purchase
or supply materials and to employ labour for construction separately (whether by contract
or by depart* mental agency), the abstract of the estimate should be so framed as to show
separately for each distinct item of artificer's work (1) the cost and quantity of " labour "
and (2) the cost of materials. But if this is not the case, e.g., when any item of work is to
be executed by contract and it is proposed to contract for the completed items of work,
die abstract of the estimate may show merely the quantity and cost of each item of work.
In all cases miscellaneous charges of a general nature, which do not pertain to any sub-
head in particular, may be treated as separate sub-heads, being grouped under one or
more heads, e.g., " Work-charged establishment", ''Contingencies ", etc. See paragraphs
10 and 82 of the Central Public Works Department Code.
N ote.— W h en th e n um ber of su b-head s o f an estim ate is larg e it w ill b e fo un
con ven ient to assign a n um ber to each sub -head and to prefix this n um ber to th
n am e of th e sub -head , w herever it is used o n vo u ch ers, w o rks abstracts, register
o f w orks or other
accounts.
After a Major Estimate has been sanctioned it may be decided to make a change in the method
originally contemplated for the execution of the work. In such a case the original abstract
should be recast in accordance with the instructions laid down in paragraph 260. The
details of cost and quantities already approved by competent authority should be
rearranged and the revised abstract should be approved by the Divisional Officer and
thereafter treated as the sanctioned abstract of the estimate for all account purposes.
If the num ber of sub-beads in the working estim ate for asub-work
work or is large, it is perm issible to
break up the estim ate into two or m parts,
ore and to treat each part as a sub-w ork for the
purposes of accounts; but no part of an estim ate can be separated from the rest, if any contrac
for the execution of work connected with it covers also nected
work con
with die other parts. It is
advisable to adopt this course if one or m ore parts of a work or sub-work are com pletely
executed long in advance of the others and no useful purpose w ill be served by keeping open
the accounts of the com pleted parts.

The account of each sub-head in the W orks Abstract should ordinarily exhibit:—
"am ount", i.e., total charges finally classified underhead,
the sub
“Progress i.e., total quantities executed from time to time,
“rate of cost", i.e., cost per unit on the basis of the recorded " amount" and " progress "
In the case, however, of sub-heads which have been lumped together under paragraph 258
above, or sub-heads representing items of work which cannot be expressed in quantities,
no quantities are shown in the abstract of estimate and the record of " progress " and "
rate of cost" in the accounts is not necessary, the entries in the " amount " column being
sufficient.
In other cases the " progress " and " rate of cost" should be recorded in the accounts
both during the progress of construction and on completion of work, but the monthly
record thereof under any sub-head may, during the progress of construction, be
dispensed with in the following cases under the written orders of the Divisional Officer which
should specify reasons :—
If the duration of construction under the sub-head is not expected to be more than three months.
 If the quantities executed are not in the same units as those specified in the estimate or they
cannot be expressed even roughly except on or towards the completion of the work.
When provision is made in the abstract of estimate separately for " labour " and " materials "
under any sub-head, the account of the cost of all materials issued to the work from stock,
or by purchase, manufacture or transfer, should be kept under a single head, entitled "
Materials ", the sanctioned amount of which should be taken to be equivalent to the
aggregate provision for " materials " in the estimate. This should be treated as a suspense
head and the details of it recorded in Form 35 (vide paragraph 248), which should
accompany the Works Abstract. The. "labour" divisions only will thus appear in the
Works Abstract as separate sub-heads of final outlay. During the progress of the work, the
expenditure recorded under those sub-heads will be exclusive of the cost of materials, but
on the completion of the work, the gross cost of each sanctioned sub-head of work,
inclusive of the cost of materials, should be placed on record by making entries in the
Register of Works, in the manner indicated in paragraph 289.
When the sub-heads of a work tare divided into ' 'labour " and " materials ", the " rate of cost" of
the labour charges relating to each subhead can be watched separately and the
necessary control over the expenditure on materials can be exercised through the
suspense head "Materials'* and the detailed statement in Form 35 supporting the entries
under that head. It is unnecessary, therefore, for purposes of financial control over the
outlay, either to record in the Works Abstract, month by month during the progress of
construction, the outlay on the materials relating to each sanctioned sub-head of the
estimate or, to strike the inclusive " rate of cost" of the whole sub-head monthly.
The charges classified under a final sub-head should include all ordinary expenses incidental to
construction. If any part of a work is pulled down and rebuilt to any serious extent, the
extra charges for construction should ordinarily be debited to the sub-head concerned
unless they are recoverable from the contractor under the terms of his agreement. But if
the amount involved be so large as to affect sensibly the cost or rate of the sub-head, it may
be debited to the sub-head “Contingencies " instead or, with the sanction of competent
authority, to a new sub-head additional to the original sanctioned sub-heads of the
estimate.
In the accounts of Major Estimates a final sub-head, entitled " Additional Charges for
Materials issued to Contractors", should be opened if the system of issue of materials
to contractors has been adopted, and the rates charged to the contractors therefor under
paragraph 238 or 239, as the case may be, are either more or less than the actual cost to
Government. This sub-head should bear all losses on this account and receive credit for all
profits as explained in paragraph 242. Carriage and incidental charges in connection with the
materials issued to the contractors, should also be debited to this head, if, under
paragraph 306, they are chargeable to the work.
If any receipts or recoveries are credited under the rules to the account of a Major Estimate, a
special sub-head should be opened in the Works Abstract for the reception of all such
credits.
(b) Minor Estimates.
If the Superintending Engineer has desired the accounts of a Minor Estimate to be kept by
sub-heads (vide paragraph 258) the rules in paragraphs 260 to 267 will apply. In the
case of Minor Estimates for buildings, bridges and other structures, if the transactions
relating to the direct issue of materials are of sufficient importance and it is desirable, with
 the object of exercising control thereon, to record their cost separately in the accounts,
the procedure prescribed in paragraph 264 in respect of Major Estimates, may be
adopted and a column opened for the suspense head " Materials,", in the Works
Abstract. In all other cases the account of alt final outlay on a Minor Estimate should be
kept in a single column, headed “Final charges ", in Works Abstract, Form 34.
III.— S u s p e n s e A c co u n ts .
(a) General.
In addition to the bead " Final charges", or the final sub-heads in the case of Major Estimates, a
few suspense accounts are opened in Works Abstracts to record transactions of a
temporary character which are either not adjustable as final outlay in the accounts of the
works concerned or the correct classification of which cannot be determined immediately.
These accounts are:—
" Materials "—for the record of the cost of materials issued direct to work,
" Contractors—Advance Payments "—for the record of advance payments and of their
recoveries
" Contractors —Secured Advances "—for the record of secured advances and of their
recoveries,
"Contractors—Other Transactions"—for the record of all other debits or credits to
contractors awaiting settlement, and
“Labourers "—for the record of unpaid wages of labourers and of their subsequent payment.
(b) " Materials” Account.
The suspense account “Materials " has already been referred to in paragraphs 264 and 269.
This account should be opened in the Works Abstracts of Major Estimates if materials
are issued direct to works. It may also be opened in the case of Minor Estimates if the
transactions relating to the direct issues of materials are of sufficient importance.
So far as Works Abstracts are concerned this account is never cleared. Sub-divisional
Officers should regard it as a temporary sub-head for the reception of all charges on account
of direct issues of materials. The responsibility for clearing the head by transferring the charges
to the final sub-heads of work when closing the accounts of the work in the Register of Works,
rests with the divisional office, vide paragraph 289.
(c) "Contractors" and "Labourers" Accounts.
Advance payments made to a contractor under the provisions of paragraph 229 should not be
charged of as final outlay on the work or under any sub-head of it. A suspense head, "
Contractors— Advance Paym ents ", should be opened in the W orks Abstract (Form 33 or 34,
as the case m ay be) for the record of advance paym ents and their subsequent adjustm ent.
Advances made to contractors and suppliers under paragraph 228, whether on the security of
m aterials or otherwise as well as all recoverable payments made under proper authority to
labourers and others on behalf of contractors, should be treated as advances m ade on
account of the work concerned. They should not be charged to the general suspense head
“M iscellaneous P. W . Advances ", but incorporated in the W orks Abstract as suspense
transactions. The- head " Contractors— Secured Advances " is intended solely for advances
m ade to contractors, on the security
materials
of brought to site, under paragraph(a),
228and
the head " Contractors
— O ther Transactions " should be used for all other transactions.
The head " Contractors— Other Transactions " is intended also for watching the ultimate payment of
the unpaid balances of contractors' accounts. Similarly, the head “Labourers " is meant for the
clearance of the unpaid wages of labourers. If a Running Account Bill or Muster Roll is only
partly paid, the total am ount due thereon as value of work done or supplies m ade should be
brought to account in the W orks Abstract as final charges or as expenditure on the sub-heads
concerned, and the am ount rem aining unpaid should be shown as a m inus entry in- the appro
priate suspense colum n— " Contractors— O ther Transactions " or ers
" Labour
".
The forms of Works Abstracts (Forms 33 and 34) provide a column for each of the suspense
accounts enumerated in paragraph 270. The use of the head “Materials " is explained
in paragraph 264 and the foot-notes printed on the forms of the Works Abstracts explain
the mode of making both original and adjusting entries under the other suspense heads.
If any wages of labourers remain unpaid after the completion of a work, the accounts of the
work may be kept open for a period of one month, which may be extended to three
months at the discretion of the Divisional Officer. Thereafter the accounts of the work
should be closed, the balance under the suspense head “Labourers “being left
unadjusted. This amount should be shown in any Completion Report or Statement that
may be prepared under the rules in paragraph 99 of the Central Public Works Department
Code, by a special remark, as a liability against the work, and it should be excluded
from the total final expenditure on the work, so as to arrive at the amount actually brought to
account.
N o te .— If u n p a id w ag es o f la b o u re rs a re cla im e d an d p a id su b se qclo u esin
n tly
g to th e
o f the accou n ts of a w o rk, the paym en t sh o u ld o rd in arily b e ch arge d again st a fr
e stim a te u n d e r th e s a m e h e a d o f s e rv ice as th e o rig in a l w o rk , a s u ita b le n o te b e
rec o rd e d b y th e d iv is io n a l o ffice ag a in s t th e c lo s in g e n try re la tin g to th e o rig in a l w
in th e R e g iste r o f W o rk s . W h e re , h o w e ve r, it m ay p ro v e m o re co n v e n ie n t, th e ac co u
o f th e w o rk m ay b e re o p e n e d at th e d is c re tio n o f th e D iv is io n a l O ffic e r.
The account of a contractor should be closed as soon as his contract is completed. If he delays to
receive final payment for more than one month after the final bill has been passed, a
note to this effect should be recorded on the bill, the account of the work as passed on the
bill should be incorporated in the Works Abstract on the authority of the bill and the
balance due to him should be removed from the accounts of the work by credit to the
head " Public Works Deposits ", to be dealt with thereafter under the rules relating
thereto. If the final account of a contractor shows that he has already been overpaid or
that the account closes with a balance due by him, the account should be settled by a
recovery in cash or otherwise; but if an immediate recovery is not practicable, the balance
should, be removed by debit to the head " Miscellaneous P. W. Advances ".
Disbursing officers are responsible for keeping a strict watch over the balances under the
suspense accounts “Contractors" and “Labourers ", with a view to prompt adjustment by
recovery, settlement of account or detailed measurement, as the case may be. For this
purpose the statement headed " Detail of Contractors' closing balances " in the Works
Abstract and the record of unpaid wages maintained under paragraph 205 (e), should be
examined monthly. Subject to the provisions of paragraph 276, these accounts should be
cleared before the accounts of a work can be closed on completion.
IV.—liabilities Awaiting Incorporation.
Liabilities are not incorporated in the accounts .of works except in the following cases :—
Unpaid balances of partly paid running account bills or muster rolls are invariably incorporated,
 vide paragraph 274,
The value of materials received from sources other than stock (including manufacture),
whether for issue to contractors or for issue direct to works, is at once brought into the
accounts of works even though payments to suppliers and adjustments crediting
the transfer accounts concerned, may not be made at once, vide paragraphs 242
and 247, and
Wholly unpaid muster rolls and bills of contractors and suppliers are sometimes taken to
account, vide paragraphs 276 and 277.
Disbursing officers are, however, responsible for keeping a strict watch over all liabilities with
a view to settle them promptly. Money indisputably payable should never be left unpaid.
It is no economy to postpone inevitable payments, and it is very important to ascertain,
liquidate and record the payment of all actual obligations at the earliest possible date.
If any liabilities of works are incurred on behalf of contractors under the provisions of
paragraph 227, arrangements should be made for withholding sufficient balances
from their bills or for making necessary recoveries from them in due Course. On the
analogy of the rule in paragraph 198, all records on the authority of which liabilities may
be liquidated or incorporated in the accounts, should invariably specify (1) the full name
of the work as entered in the estimate, (2) the name of the sub-head thereof, if any and
(3) the recoverable charges, if any, with the name of the contractor or other person
from whom recoverable.
V.—Record of Progress.
Entries of" progress” in the Works Abstracts (vide paragraph 263) should be supported by
details in the statement provided for the purpose on the reverse of the Works Abstract
form. These details should be furnished by the Engineer or subordinate in charge of the
work or by any executive officer or subordinate detailed for the purpose, and should
be based on entries already made in the measurement book. Their compilation
from measurement books, vouchers or other records, by members of the office
establishment should not be permitted. The following points should be specially borne in
mind:—
Only “quantities” actually measured and paid for should be reported as “progress ".
The progress reported should specify the quantities executed “up to date ", sets of
earlier measurements covered or superseded by later ones being ignored.
The progress of an item of work should be so reported as to describe as approximately as
possible, in terms of the unit adopted, the quantities of work executed up to the required
standard.
Note.—It is recognised that perfect accuracy cannot always be secured in
making intermediate reports of progress. A fairly reliable record is all that is
necessary, but if the nature of the work makes it impossible or difficult to
achieve this in practice, reports of progress may be dispensed with in cases
covered by paragraph 263.
VI.—Preparation, Completion and Disposal of Works Abstracts.
The Works Abstract should be prepared in the subdivisional office in the first instance. It
should be posted day by day from the Cash Book and the connected bills of contractors
and suppliers, cash refunds and readjustment of final charges being posted as minus
 entries. At the end of the month, stock and adjustment transactions should be added
and, in the detailed statements provided for the purpose, quantities of work executed
should be. posted from measurement books or other sources and the closing balances of
contractors' accounts should be detailed so as to prove the correctness of the up to date
totals under the suspense heads (1) Contractors—Advance Payment, (2) Contractors—
Secured Advances and (3) Contractors—Other Transactions. The closing balances arrived
at under the suspense head "Labourers" in-each case, should be agreed with the
connected record of unpaid wages and its correctness should be certified over the dated
initials of the Subdivisional Officer. The Works Abstract should then be forwarded in
original to the divisional office, were all necessary completing entries will be made in
respect of the direct charges and adjustments made by the Divisional Officer and the
Abstract checked and closed under the supervision of the Divisional Accountant, who should
record a certificate in the following form :—
“This Abstract has been checked under my supervision. I have personally
compared all the items in the ' Details of contractors' closing balances' with the
Contractors' Ledger and found them correct."
Note 1.—The posting of stock and adjustment transactions may, if
preferred, be done entirely in the divisional office.
Note 2.—Postings made in the sub-divisional office should be in black ink
and all postings and corrections made in the divisional office in red ink.
Note 3.—Office copies of Works Abstracts need not be kept, as the
originals are returned by the divisional office after completion. Before the
Works Abstracts are sent to the divisional office, the up to date totals
should be entered in advance in the returns for the following month and
these should be corrected, if necessary, on receipt back of the Works
Abstracts from the divisional office.
When finally completed in all respect, all the Works Abstracts of a month should be examined by the
Divisional Officer and any explanations necessary called for from the Subdivisional Officer. The
monthly examination of the Works Abstracts is an important part of the duty of the Divisional
Officer and must not be omitted. He must initial (and date) them in token of the performance of
this duty.
F.—REGISTER OF WORKS
I.— F o rm s o f R e g iste rs o f W o rk s a n d th e ir P re p a ra tio n .

The permanent and collective record of the expenditure incurred in the division, during a
year, on each work estimated to cost more that Rs. 2,000 is the Register of Works. This
record is maintained in the divisional office.
There are two forms of Registers of Works corresponding respectively to the two forms of
Works Abstracts (Forms 33 and 34) for Major and Minor Estimates. The detailed
form 40, should be used for Major Estimates and the simpler form, .41, for Minor
Estimates. In respect of petty works no record is necessary beyond the Petty Works
Requisition and Account, Form 32, which is self-explanatory but, if desired, 'expenditure
on these works may be recorded in the Register of Works for Minor Estimates, Form 41.
The Registers of Works are posted monthly from Works Abstracts. A separate folio or set of folios
 of Form 40 should he assigned to each Major Estimate, but entries relating to two Minor
Estimates can be made on a single page of Form 41. When separate Works
Abstracts are prepared, under paragraphs 259 and 262, for the sub-works or parts of
a Major Estimate, the transactions relating to each Works Abstract should be posted
separately and an abstract for the entire work should be prepared on a separate folio
or set of folios for comparing the cost of the work and its sub-works with the provision
in the estimate. The following instructions should receive special attention :—
T he R e giste r of W orks is no t a classified a ccount of w o rks; fo r facility of referen ce it should
supplied w ith an ind ex w h ich should be sub divid ed u nd er the prescribe d he ad s of acco
classificatio n.
The sanctioned amount of estimate should be entered in respect of each work. When
supplementary estimates are sanctioned, the additional amounts sanctioned should be
entered below the corresponding amounts of the original estimate and both totalled.
But when a revised estimate is sanctioned, the account of the original estimate should be
closed and the revised estimate should be entered on a fresh folio, prominently marked
“Revised Estimate " in red ink, and a reference to the folio on which the original
estimate is to be found should be entered thereon.
In the case of works for which specific appropriations are sanctioned individually, vide rule
35 of Appendix 6 to this Code, the amount of appropriation for the year should be
noted in. the register at the top of the page, any additions or deductions made during
the year being noted in the same place.
The blank vertical columns in Form 40 should be utilised for the final sub-heads of the
estimate and for as many of the suspense heads as may be operated upon, but the
sub-columns for " quantity " and the horizontal columns for " rate of cost" should be
left blank in respect of sub-heads for which there are no quantities in Works
Abstracts, vide paragraph 263.
In Form 41 the final charges on works should be posted in the column “Total value of
work done” and the single column “Suspense Accounts" should embrace the
transactions under all the suspense accounts.
II.—Examination by Divisional Officer.
Before the date of submission of the monthly account to the Accountant General, the posting of
the Registers of Works should be completed and the registers should then be "laid before
the Divisional Officer for review. The monthly account of each work on which there has
been expenditure during the month should be initialled (and dated) by the Divisional Officer in
the column set apart for the purpose, in token of his having examined the entries and
found them correct. Actual as well as probable excesses, whether in the total cost of a
work or* sub-head or in the rate of cost of a sub-head, should receive special attention,
and Works Slips in Form 39 should be prepared and submitted to the Superintending
Engineer when necessary, vide paragraphs 34 and 44 of the Central Public Works
Department Code.
Note 1.—If the transactions of a division are very large, the Divisional Officer
may allow an extra period of a few days for the completion of the Registers
of Works, but the submission of the monthly accounts to the Accountant
General and the completion of the Works Abstracts (paragraph 282) should
not be delayed on this account.
 N o te 2 .— It s h o u ld b e s e e n , w ith s p e c ia l r e f e r e n c e to w o r k s o nonly
w h icpetty
h th e r e h a v e b e e
or no transactions during the previous two or three months, if there are
circumstances justifying the retarted progress of expenditure. If any such
works have been stopped or are known to be nearing completion, the delay in
closing their accounts should be enquired into; see also paragraph 287. If
the slow progress of expenditure is due to delays in measuring work done
or in settling up bills, the cause at work should receive attention.
III.—Closing the Accounts on Completion of Work.
(A )S E TTLE M E N T O F LIA B ILITIE S A N D A S S E TS A N D C LE A R A N C E O F S U S P E N S E
ACCOUNTS
It is an object of great im portance to close the accounts of works as soon as possible after the actua
work of construction is com pleted,
vide paragraph 46 of the Central Public W orks Departm ent
Code. If there is necessarily any delay in closing' the accounts, it should be seen in particular
that further charges are not incurred without the perm ission of the Divisional
(Officer.
Before the accounts of a work can be closed on its com pletion, it should be seen that any adjustm ents
of cost necessary under the rules, e.g., paragraph 52 of the Central Public W orks Departm ent
Code, and para graph 7 (c) of Statem ent A in Appendix 2 to this Code, have been duly m ade in
the accounts, that all liabilities not originally brought to account have .either been liquidated or
since brought to account and that the balances under the suspense accounts " Contractors "
and " Labourers " have been cleared,vide paragraphs 275 to 278. If the whole or any part of
the expenditure on the work is-recoverable from another departm ent, m ent,
Govern
local body
or individual, action should be taken to effect or com plete the necessary recovery before the
accounts of the work are closed.
The suspense account “Materials" should be cleared and the total cost of m aterials should be
distributed over the final sub-heads or other accounts concerned before the accounts of a work
can be closed so that, statistica
for l p urpo se s! the fu ll cost, in clu sive o f the value of m a te ria ls of
e ach class o f w o rk, m ay b e w orked out and placed o n reco rd. Th is is effe cted in the divisional o
in the follo w ing m anner:—
A fter o rd ers ha ve b een p assed by th e D ivision al O ffice r on th e fin al rep ort of the value and ve rificatio
m ate rials at site(vide p arag ra ph 2 53 ), the action taken from tim e to tim e as to the disposal of
su rp lu s ba la nces an d to the adjustm ent o f d iscre pe ncies a nd losses should b e re co rded in F orm
P etty deficie ncies a nd su rpluses held to be d ue to the a doption of form u lae fo r d eterm in ing
q uantities use d in constru ctio n m a y be adju sted under th e o rd ers of the D ivision al O fficer by d eb
cred it to the sub -he ad s con cerned, action being separately,
ta ke n if necessary, to m ake suitable
revision of the fo rm ulae in use.
S hortages and losses for w hich any contractors are held bleresponsi
should be adjusted by prom pt
recovery either in cash or by debit to their personal ledger accounts. If they
ablearefrom
recover
other persons the debits should be transferred to the “M iscellaneous P . W . A dvances " account
recovery in cash or by deduction from pay bills,
O ther actual losses w hich are irrecoverable should be w ritten off under the orders of com pe
authority, the charge being transferred to the sub-head C ontingencies, or to the sub-hea
concerned, or even to a new sub-head opened for the purpose*-as m ay be considered suita
w ith due regard to the statistical value of the recorded cost of final sub-heads of w ork.
The cost of surplus m aterials w hich cannot be sold or transferred
elsew here and losses on account of
 the sale or transfer of surplus stores at a reduced valuation should be adjusted by charge to
sub-heads concerned.
In m aking notes of these adjustm ents in Form 38, adjustm ents to be effected by debit or credit to
final sub-heads of the w ork should be kept distinct from those affecting other heads of account
the accounts of other w orks. O nly transactions of the form er class should be posted in the colum
headed “If debited to sub-heads of this w ork “and m arked G and H in P arts II and III respective
S ee also paragraph 256.
W hen P arts II and III of Form 38 are com pletely registered as above and there are no m
adjustm ents to m ake, P art IV of the form should be filled up as follow s :—
A gainst line 1 should be entered, by sub-heads, the total calculated cost of m aterials used
construction, as per line
.ofBthe final report in Form 37 referred to in paragraph 253.
Against lines 2 and 3 should be entered, item by item, the adjustments
registered in Parts II and III, respectively, of Form 38 in the columns marked
G and H, vide clause (f) above.
Entries against lines 1, 2 and 3 should then be totalled up, so as to arrive at the
total debits to be raised against the-filial sub-heads, by minus debit to the
suspense head "Materials ", on account of the cost of materials relating to
each.
On the basis of the totals of Part iv a closing entry should then be made in the Register of
Works with the approval of the-Divisional Officer, and the inclusive rates of cost of
all the sub-heads concerned should be struck, entries being made as shown below :
—

Quantity. A m ount.

T o ta l 1 ,0 0,00 0 20,000

R a te … 20

Transfer entry of cost of materials, as per Part IV of F o rm 3 8 … 1 0 ,0 0 0

In c lu s iv e c o s t … 30,000

In c lu s iv e ra te … 30
The sub-head "Additional Charges for Materials issued to Contractors " (paragraph 267)
should receive the special attention of the Divisional Officer who should, if necessary,
investigate large closing balances under this head before permitting the accounts of the
work to be closed. It is not necessary to clear this head by transferring the charges
booked under it to other final sub-heads, but profits or losses which are not clearly
traceable to known differences between the rates chargeable to contractors and the
actual cost to Government, should not be accepted as correct without closer
examination.
The accounts of annual maintenance estimates must be closed in the month fixed by the
local Administration, under paragraph 103 of the Central Public Works Department
Code, as the last month of the working year for the purpose. Ordinarily, it should be
possible to complete all the repair work and to settle the accounts of contractors and
other suspense accounts, before the expiry of the working year. If, in any exceptional
case, any work remains to be done and, in accordance with paragraph 104 of the
Central Public Works Department Code, it is proposed to carry it on to Completion,
action should be taken as under :—
The expenditure incurred in the next working year should be treated as expenditure
against the annual maintenance estimate for that year.
The suspense accounts of the work should be closed in the !.i ,t month of the working year,
by transferring the balances of all those accounts to the general suspense accounts "
Public Works Deposits" or "Miscellaneous P. W. Advances", as the case may be,
which should be relieved in the following month by re transferring the balances to the
suspense account concerned in the accounts of the maintenance estimate for the next
working year. All unsettled liabilities and assets should then be treated as those
pertaining to the next working year's estimate. ( b )C L O S INE GN T R IEA SN DR E V IE OWFE X P E N D IT.U R E

When the work is completed and the accounts of it have been settled and written up as
indicated in paragraphs 288 and 289 a double red ink line should be ruled below the
final entries and a note made in red ink “Work completed in... . . . . . . . . . . . . . . . . .
19....". This note should be signed by the Divisional Officer in token of his satisfying
himself that all action has been taken under those paragraphs. It will be the
authority for treating the accounts of the work as closed, and a work should not be
reported as completed in the divisional accounts unless this authority has been placed on
record.
If it is a Deposit Work, steps should be taken promptly to surrender the unexpected
balance, if any, of the deposit with the approval of the Divisional Officer.
(c) EXCESSES OVLR ESTIMATES.
(i) Excesses passed by Divisional Officer.
If the total expenditure on the work is in excess of the sanctioned estimate and the excess is
passed by the Divisional Officer under his powers; the words “Excess passed by me "
should be added to the completion note recorded under paragraph 292.
(ii) Completion Reports and Statements.
If, however, the excess is not within the Divisional Officer's powers to deal with, a
Detailed Completion Report in Form 44 should be prepared or the item should be
 included in a consolidated Completion Statement of Works and Repairs in Form 45,
as may be required under the rule in paragraph 99 of the Central Public Works
Department Code. The completion note in the Register of Works should then be
amplified thus, "Work completed in.. . . . . . . . . . . 19... Completion Report statement
submitted with this office letter No. . . . . . . . . . . . . . . . dated.. . . . . . . . . . . . . . . . . 19. "
The orders passed subsequently by highers authority on the excess reported in the
Completion Report Statement should also be noted in the Register of Works to complete
the records.
IV.—Correction of errors after closing Accounts.
Should an error or omission in the recorded expenditure of a work come to light after its
accounts have been closed (.ice paragraph 46 of the Central Public Works
Department Code), the accounts may be reopened in order to rectify the error or
omission unless the amount involved is not more than ten rupees in which case it will
be sufficient to make a note of the error or omission MI the relevant documents
concerned.
V. Schedule of Rates.
To facilitate the preparation of estimates, as also to serve as a guide in settling rates in
connection with contact agreements, a schedule of rates for each kind of work commonly
executed should be maintained in the division and kept up to date. It should be prepared on
the basis of the rates prevailing in each locality and necessary analysis of the rates for
each description of work and for the varying conditions thereof should, so far as may be
practicable, be recorded.
The rates entered in estimates should generally agree with the scheduled' rates but where,
from any cause, the latter are not considered sufficient, the deviation should be explained in
detail in the report on the estimate.
G. ---CONTRACTORS' LEDGER
[The rules in this section apply to all transactions with contractors in connection with the contracts or jobs
undertaken by them, whether relating to the execution of" works or to the supply of materials for works or stock.]
I.— F o rm a n d u s e o f th e L e d g e r
The accounts relating to contracts should be kept in the Contractors' Ledger, Form 43, a
separate folio or set of folios being reserved for all the transactions with each contractor for
whom a personal account is maintained, vide paragraph 298.
A personal account should be opened in the ledger for every contractor, whether or not a formal
contract has been entered into with him unless the work or supply entrusted to him is not
important and no payment is made to him except on a First and Final Bill, Form 24, on
completion. If any materials are issued to the contractor or any payments are made on
his behalf, a ledger account must be opened. ,
II.—Posting the Ledger.
The Contractor’s Ledger should be written up in the divisional' office. It is not necessary
for the Subdivisional Officer to maintain a similar ledger in his office but if he
maintains one the divisional office may not require him to furnish extracts there
from.
Except when a contractor's account is to be closed and the procedure prescribed in
 paragraph 277 is observed in respect of unpaid bills, the value of work done or
supplies made by a contractor should not be credited to his account until his bill
has been passed and payment made thereon. Debit entries in the ledger should be
made only on the basis of transactions recorded in the accounts, the postings
being made from the supporting cash, stock or adjustment vouchers; liabilities not
yet liquidated should be excluded altogether. The value of materials, if any, issued
to a contractor under paragraph.238 or 239 should be debited to his account on
the authority of his acknowledgment. See paragraph 242.
Note.—Security deposits of contractors should not be included in their
personal accounts in the ledger, vide paragraph 388.

The form of the ledger provides for the following columns

Particulars
:— of Bill or Voucher :—
Date.
Voucher No.
Serial Number, if a Running Account Bill.
Net Transactions detailed by suspense heads :—
Advance Payments.
Secured Advances.
Other Transactions.
Name of work or Account and particulars of transactions.
Gross Transactions :—
Debits.
Credits.
Total value of work or supplies.
Remarks.
Columns 8 and 9constitute the ledger account proper and columns 4, 5 and 6 set forth the net
effect of each posting on the three suspense heads making up the account. Column 10 is
also not a part of the personal
account but will be found useful for the purpose of exercising
a check overthe continuity of bills in the case of running accounts.
Columns 1 to 3 and 11 require no explanation. Instructions filling
for in columns 4 to 10 in the
case of personal accounts are given below :—
Column 7.—"Name of Work, etc."'. Here should be entered' the full name of the work
to which the bill or voucher relates
except in the case of suppliers' bills, when the name
of the accountconcerned, Stock or Purchases, should be stated. Briefculars parti
describing the nature of the transaction should thenadded,
Be- and against the line
should then be posted, in the money columns 4, 5, 6, 8, 9 and 10, the figures
relating to that transactions only. When a deduction made from a contractor's bill for
one work is creditable to the account of another work, and such credit is in
connection with his contract for the latter
work, two distinct sets of entries should be
made in the ledger one for the payment made on account of the former work, and
the other for the recovery creditable to the latter, as if that
covery
re had been made
 in cash. The second set of entries should
be posted in a separate line, in columns 6
and 9 against the name
of the work concern red.
Note.—If there are several contracts in connection with a work or account, the
transactions relating to each should be distinguished, preferably by
quoting the number and date of agreement.
Column 4.—" Advance Payments "—If the bill is a Running Account Bill A or B
(Form 25 or 26), figure D of Account I should be posted in this column.
Column 5.—" Secured Advances "—If the bill is a Running Account Bill B, Form 26,
figure E of Account II should be posted in this column.
Column 6.—" Other Transactions"—In the case of Running Account Bills, figure G of
the Memorandum of Payments should be posted in this column. If a payment is
made on a First and Final Bill, Form 24, no entry, should be made in this column
unless a recovery is made from the contractor on any account. In the case of
transactions other than these, the amount paid or recovered should be entered.
In columns, 4, 5 and 6, debits to contractors should be posted as plus entries and
credits as minus entries.
Column 8.—" Gross Transactions—Debits "—If it is a Running Account Bill, figure H of
the Memorandum of Payments should be posted in this column, otherwise the
total amount paid or chargeable.
Column 9.—" Gross Transactions—Credits "—Here should be entered the value of
work or suppllies creditable to the contractor, which will be figure F of Account I in
the case of Running Account Bills.
Column 10.—" Total value of Work or Supplies "—In the case of Running Account
Bills here should be entered the total value of work done or supplies made up to
date, as per figure A of Account I of Bill, but before posting the bill it should be
seen that the figure shown in Account I of it as " Deduct value of work shown on
previous bill" agrees with the last entry in column 10 of the ledger against the work
concerned. In token of this check this last entry in column 10 should be initialled
(and dated) by the Divisional Accountant.
III.—Balancing and Reconciliation.
The ledger accounts should be closed and balanced monthly. The closing balance of each
personal account should be detailed so as to show, in respect of each separate work or
account (Stock or Purchases), the amount outstanding, if any, under each of the three
suspense accounts, (1) Advance Payments, (2) Secured Advances and (3) Other
Transactions, with a quotation, in each case, of the last Running Account Bill and of all the
vouchers supporting unadjusted outstandings under "Other Transactions" not
incorporated in the last Running Account Bill. In the case of Running Account Bills
these balances can easily be ascertained from the Memorandum of Payments as indicated
in the table below and it will be found convenient in practice to make a note of the
outstanding balances of each bill, in the ledger, when posting the bill, so that at the end
of the month the closing balance of the ledger account may be verified with the net result of
the details already recorded :—
 C la s s o f b a la n c e . SERIAL NUMBER OF ENTRY IN MEMORAN D U M O F PAYM ENTS O N
B IL L F O R M .

Running Running Running

Account Bill A. Account Bill B. Account Bill C.

(1 ) A d van ce P a ym e n ts 2 2 ..

(2 ) S e cu re d A d va n ce s .. 3 ..

(3 ) O th er T ra n sa ctio n s 4 5 2

N o te . --S e e N o te b elo w p a ra g ra(c)

p h(i).
301

The Divisional Accountant should be held responsible for the correctness of the Contractors
Ledger and for securing agreement, month by month, between the balances detailed in
the works abstracts and the corresponding balances of the accounts in the ledger. He
should further see that there is no indication of a transaction pertaining to a running
account having been settled on a form of bill not permitted to be used for the purpose.

Periodically all the personal accounts in the ledger should be examined to see (1) that
balances do not remain outstanding for a long time without justification and (2) that, in the
case of running accounts, bills are prepared at reasonable intervals.
Entries in column 10, "Total Value of Work or Supplies" not bearing the initials of the
Divisional Accountant recorded under paragraph 301 (c) (viii) should be reviewed in
particular to ascertain the cause of delay, if any, in the preparation of final bills. This
examination must invariably be made before a volume of the ledger is laid aside on
completion, so as to ensure that all outstanding accounts in it are carried forward to a new
volume.
IV .— S c ru tin y o f A c co u n ts b y C o n trac to rs .
A contractor requiring a copy of his running account bill or an extract from his account in the
Contractors' Ledger should be furnished with the same. He should be encouraged to look
at his account in the ledger .and sign it in token of his acceptance of it. See also Note 2
below paragraph

SUNDRY RULINGS
I.—Carriage and Incidental Charges

The cost of carriage of stock materials to site of work, and of all carriage charges, in
connection with the movement, from place to place, of other Materials issued to or
provided specially for a work, should be debited direct to the account of the work, the
exact classification of charge being as indicated below :—
 Nature of issue of materials. H ead ch arg eab le in the acco un t w
o fork.
th e

I. Issue to Contractors under paragraph 238 (a)
(a) To the promised place of delivery
(b) Beyond the place of delivery, if incurred
"Final Charges" in the case of Minor
Estimates and "Additional Charges for
Materials issued to Contractors" in: the case
of Major Estimates.
T h e p e rso n a l a cco u n t o f th e co n tra c to r u n d e r th e
su sp e n se h e a d "C o n tra cto rs. O th e r T ra n s a c tio n s ".

II. Issues to Contractors under paragraph

239 Do.

III. Issues Direct to W orks The sub-head to which the cost of the
materials is debited.

When surplus materials are returned from a work to stock, the cost of carriage should be born
by the work, but if they are transferred to another work, the charge may be debited to either
work as may be equitable.
Incidental charges connected with the movement of materials issued to or provided
specially for a work or returned there from, should be adjusted in the same way as the cost
of carriage.
In all cases the places from and to which materials are conveyed, the distance, the quantity
and the approximate weight must be stated clearly in the payment vouchers.
II.—Charges for Examination of Soil.
The expense attendant upon the necessary examination of the soil for the foundations of works
ordered by competent authority should be treated as outlay on works and not as a
contingent charge, provision for it being made under the service head concerned in a
requisition or estimate according to the sum involved.
III.— E x p e n d itu re o n In a u g u ra tio n C e re m o n ie s .
The expenditure incurred with the sanction of competent authority on ceremonies connected with
the inauguration of important public works, should be debited—
in the case of Irrigation projects for which separate capital accounts are maintained, to the
revenue account of the project.
in the case of other works, to the contingencies of the sanctioned estimate.
IV .— R ates a nd Ta xes o f B u ild in gs .
Municipal or other rates and taxes on public buildings, residential or non-residential, when
debitable to the Public Works Department as the Department in administrative control of
the building should be treated as expenditure on repairs and debited to the maintenance
estimates of the buildings concerned.
V .— E x ec u tio n o f W o rks b y o th e r D e p a rtm e n ts
Whenever the maintenance of any works under the administrative control of the Public Works
Department is entrusted to the agency of another Civil Department with the sanction of
Government, the rules of procedure applicable to expenditure connected with the works will
 be such as-may be laid down by the local Administration in consultation with the
Accountant General subject to following reservations :—
The Civil Department should be responsible to the Public Works Department to account
for appropriation placed at its disposal.
The Public Works Department should retain budgetary and financial control.
The Public Works Department should retain technical control through inspection.
V I.— E x ec u tio n o f G o v e rn m en t W o rk s b y L o ca l B o d ie s .
When the Public Works Department entrusts to the agency of a District Board, or other local
body, the maintenance of Government buildings or roads, without transferring the
property to the local body, the payment made to it on this account should be treated as a
payment for work done by a contractor. If lump sum payments have been agreed upon, the
procedure for settling the account periodically, and for recording the -cost of the works,
may be simplified, with the concurrence of the Accountant-General, provided—
that a certificate that the work has been done in accordance with the conditions agreed
upon is placed on record by a responsible official,
that if the payment is made for a number of works, expenditure on all of which cannot be
classified in the accounts under a single head of account, the necessary detailed
classification of the charge is set forth, and
that, as far as possible, the liability of a year is settled within^ that year (see also paragraph
291).
See also paragraph 201.
Note 1.—These payments should not be charged to the minor head "grants-
in-aid" that head being intended for cash contributions made to local
bodies in connection with (1) roads which are either not the property of
Government, or, being such property, have been transferred to the control of
a local body and (2) miscellaneous civil works, the cost of which if
constructed by the Public Works Department would be debitable to the
minor head "Original Works—Buildings—Civil Works" and for the financial
assistance given to these bodies, in the form of expenditure incurred in the
Public Works Department on a work constructed by that department on
their behalf.
Note 2.—The local Administration will issue orders stating who shall be
treated as A "responsible official" in each case for the purposes of proviso (a).
V II.— S cope of S anction.
The authority granted by a sanction to an estim ate is strictly lim ited by the precise objects .for w hich
estim ate w as intended tovide.
pro . A ccordingly it is not perm issible to apply, w ithout the sanction
of the com petent authority, any anticipated or actual savings whether due to the abandonm ent o
a part of w ork or to any other cause, on a sanctioned estim ate of a definite project, to carry ou
additional w ork not contem plated in the original project or fairly contingent on its actual execution
 C H A P TE R X I. ---A C C O U N TS P R O C E D U R E FO R LU M P -S U M C O N TR A C TS .
A . -----G E N E R A L
In a lum p-sum contract the contractor agrees to executepletea .w
com
ork w ith all its contingencies in
accordance w ith the draw ings and specification for a fixed sum , the follow ing, being its essen
characteris
tics :—
A schedule of rates is specified in order to regulate the am ount to be added to or deducted from
fixed sum on account of additions and alterations not covered by the contract.
E xcept as provided in clause (/), no allusion is m ade in the con-tract to the departm ental estim ate
the w ork, schedule of rates: or quantities of w ork to be done.
D etailed m easurem ents of the w ork done are not required to be recorded except in respec
additions and alterations.
The form of contract is prescribed by G overnm ent in consultation
w ith its Law O fficers. As the account rules
herein contained are based, on the assum ption that the essential conditions m entioned above
be observed in draw ing up contracts, it is necessary that, before the form is finally determ ined, th
advice of the A ccountant G eneral should be sought on the question w hether the form propos
m eets the requirem ents of audit.
B.—PAYMENTS TOR WORK DONE.
Subject to the terms of the contract and such subsidiary instructions as may be laid down by
the local Administration to ensure that the works are executed in accordance with the
prescribed specification, plans and drawings, payments for work done are not made to
the contractor otherwise than on the certificates of the officers in charge, of the work,
as detailed in Paragraphs 316 and 317 below.
Whenever it is proposed to make any intermediate payment a certificate should be given by
a responsible officer of Government (not below the rank of Sub-divisional Officer) to
the effect that, by superficial . or general measurement or by some other suitable
method laid down by the local Administration (which should be specified), he had
satisfied himself that the value of the work done is not less than a specified amount in
conformity with contract agreement and that, with the exception of authorised additions
and alterations, it has been done according to the prescribed drawings and
specification.
Note.—The Divisional Officer is exempted from specifying in the bill the
method employed by him in estimating the value of work done. Similar
exemption way be allowed by the local Administration, after consultation
with the Accountant General, in case where the status and experience of
the certifying officer are adequate.
In the case of final payments, in addition to a record of detailed measurements in respect of
additions and alteration, there should be a certificate of completion of the work according
to the prescribed drawings and specification signed by the Divisional Officer or such other
officer as may be declared by the local Administration to be an experienced engineer of
Government for the purpose.
Note.—In exceptional cases, such as that of the execution of a work in a
border country under the supervision of a responsible civil officer without
the intervention of the Public Works Department, a completion certificate
signed by the civil officer concerned may be-accepted, if he is empowered
by the local Administration to sign it.
In order that a proper financial control may be exercised over the payments made, it is
necessary that the accounts of additions and alterations should be kept quite distinct
from those of the rest of the work. t There is no objection to payment for additions and
alterations being made before the <completion-of the work, if the detailed measurements
of them have been made.
C.—FORMS OF BILLS.
The forms of bills used for payments in connection with lump •sum contracts are Forms 27-A
and 27-B.
Form 27-A is intended for intermediate payments which may be made to the contractor in
accordance with his contract. No details of work done need be reproduced in the Bill,
but a reference should be given to the number and page of the Measurement Book in
which the measurements of additions and alterations are recorded.
The form provides for the ' secured advances', if any, which under paragraph 228 (a)
may be allowed to the contractor. When such advances are allowed, an indenture in Form 31,
should invariably be obtained from the contractor and a detailed account of the materials
should be kept in Part II of the bill in the manner described in paragraph 226. No record of
the materials need be kept in the Measurement Book; the certificate (3) printed on the bill
must, however, be signed by the responsible officer in terms of paragraph 228.
Form 27-B is intended for final payments made to a contractor. The details of additions and
alterations alone should be given in the bill. For the rest, the certificates prescribed in
paragraph 317 will be sufficient. As a further precaution, the contractor should be
required to add to his acknowledgment in his own handwriting a statement that he
has received the payment in full settlement of all demands ; see, however, Note 1
below paragraph 224 (b).
Note.—The form of Final bill may be printed on yellow paper to distinguish it
from that of the running bill (see note 2 below paragraph 224 (b}).
D—SUBSIDIARY WORKS ACCOUNTS.
The instructions in Sections E and F of Chapter X, regarding the maintenance of Works
Abstract and Register of Works apply mutatis mutandis to the accounts of lump sum
contracts. In the case of major estimates, the expenditure need not, however, be
booked by sub-heads of work (see paragraphs 260 et. seq.) if all the charges
represent nothing but payments on a lump sum contract.
All intermediate payments' made to the contractor and so acknowledged by him are
regarded as advances made to him on account of the work concerned, and are
 "brought to account in accordance with paragraphs 324 and 325 below.
Payments for measured up additions and alterations, as well as for the work covered by the
lump sum for which no detailed measurements are necessary, are treated like
advance payments and should be brought to account in the works accounts under the
suspense head 'Contractors— Advance Payment'. This will not only simplify accounting
but will facilitate a watch over the prompt adjustment of the payments made.
Note.—If a percentage or any other portion of the value of work done is
withheld as security for the due fulfillment of the terms of the contract,
the net amount remaining after the deduction of the portion withheld
should be entered as the advance payment.
P aym ents other than those specified in paragraph 324 above
be either
m ay ' Secured Advances' m ade on
Form 27-A or other recoverablem pay
ents, including the value of m aterials supplied, w hich m ay
have been m ade to the contractor or to others on his behalf. These shouldin be theentered
accounts under the suspense heads ' C ontractors— Secured Advances'
and ' C ontractors— O ther
Transactions' respectively.
From the final bill paid to the C ontractor (Form 27-B ), the total advances m ade to him in the runn
account bills (Form 27-A ) or other
recoverable paym ents w ill be deducted by short paym ent from
the total value
of w ork done, and the recoveries so m ade w ill be show m inus
n figures
as under
the suspense heads concerned, in which
the plusfigures w ill already outstanding.
be
E.—CONTRACTORSLEDGER
A ccounts of the transactions relating to lum p-sum contracts should be m aintained in the contracto
ledger, Form 43, in the m anner described in section “G “of C hapter X , subject to the follow in
subsidiaryinstructions.
A s all interm ediate paym ents' m ade on Form 27-A are as regarded
advances, no figure therefrom will be
posted in colum n 9, which is intended
to show the am ount creditable to contractors' account on
account of the value of w ork done. The first and last entry which will appear in this colum n will be
the figure “F “given in Part I of the final bill form 27-B. Colum
neednnot
10 be posted at all.
Figures forp o s tin g t h e other columns 4. 5, 6 and 8, are indicatedin the bills (Forms- 27-A and 27-
B) by the samedisting uishingletters D, F, G and H respectively, which have been used to
denote the corresponding entries inth e ordinaryh ill Forms25, 2fi and 27.
CHAPTER XII.—MANUFACTURE ACCOUNTS.
A .— INTRO DU CTO R Y
When materials are manufactured departmentally, either for the general requirements of works
or for a particular work, a separate account, called a manufacture Account, must be -kept
6f the transactions connected with each manufacture. See also paragraph 376.
The detailed accounts of the expenditure on a manufacture are maintained in the same way as
the accounts of a work and, in addition, an account is kept of the quantities and values
of the products of the manufacture. The two sections of the accounts are known,
respectively, as the "operation" and the "outturn" accounts.
The ordinary forms of the Registers of works are unsuitable for recording the progress of the
transactions of a manufacture. Form 42, Register of Manufacture, should be used
instead.
It is essential that the accounts of a manufacture shall not remain open indefinitely. If the
 operations are seasonal, the accounts of each season should be kept separate and
closed as soon as the operations are closed. In cases in which operations are continuous,
the accounts must nevertheless be closed periodically, but at least once a year.
B. --- OPERATION CHARGES
A Manufacture Account is debited directly with (1) the value of raw materials issued from stock
or obtained otherwise, (2) the cost of the labour employed, and (3) other incidental
charges connected with the operations.
The following directions apply to certain special incidental charges :—
Capital charges, such as the cost of lands, kilns, special plant, etc., incurred in .connection
with a manufacture which does not extend beyond a single season, are debited wholly to
the account of the manufacture.
Capital charges in connection with a manufacture extending over more than one season
should be debited, in the first instance, to a Special account under the sub-head ''Land,
Kilns, etc.," of the Stock account. This account should also be debited with the cost of
repairs and renewals of the kilns, etc. All these charges should be recovered in suitable
installments by debit to the "operation" accounts of the several seasons, the number of
installments and the amount chargeable for each season being determined on the
merits of each case, under the orders of competent authority.
Note 1.—The decision as to the suitable installments whereby the " Land
Kilns, etc." account is to be cleared periodically, as given by the
authority sanctioning the initial charge, should be recorded in the
Register of Stock, Form 12, and not deviated from without the further
orders of that authority.
Note 2.—When the land, kilns, plant, etc., acquired for departmental
manufacture operations are leased to a contractor of the division or
other person, the rent charged should be credited to this special account
and not to Revenue.
If the manufacture is undertaken on behalf of other divisions,, departments or
Governments or of local bodies or individuals, a charge should be made on
account of establishment' and tools "and plant, if leviable under the rules, vide
Appendix 5,.' for outlay on works undertaken on their behalf.
Save as provided in clause (c) above, no charge is permissible on account of the
general establishment and ordinary tools and plant charges, or on account of
interest on the capital1 cost of the land, kilns, plant, etc., though all these charges,
should be included in any pro forma accounts of the manufacture operations of the
division, which may be prepared under the orders of the local Administration, with
a view to compare the cost of articles manufactured departmentally with the rates
charged by suppliers.
The accounts of road metal digging are not treated as manufacture accounts, but the
charges connected with land and quarries, acquired for such operations should be
dealt with in accordance with paragraph 165. ,
C.—VALUE OF OUT TURN.
A manufacture account is credited with the values of the manufactured articles and of the
surplus materials sold or otherwise disposed of (paragraph 251).
The outturn account referred to in paragraph 331 should show, month by month, the
quantities and values of each class of articles manufactured, compared with the
corresponding figures shown in the estimate (if any). The detailed account for each
month should be prepared in Form 36, Outturn Statement of Manufacture, and
should be attached to the Works Abstract for the operation.
The rates for valuing manufactured articles should be so fixed as to represent, as
accurately as possible, the actual cost of manufacture per unit, but should not
exceed the-market rates.
D.—GENERAL ACCOUNT
A Manufacture Account is essentially a suspense account, as the cost of the operations
cannot be cleared finally until they ate closed. Manufacture transactions are,
therefore, recorded under a distinct subhead, called."Manufacture" of the Stock
suspense account.
In the Stock accounts, the manufacture transactions should be recorded thus—
"Operation" charges should be shown as receipt of Stock under the sub-head
"Manufacture", charges representing value of Stock materials issued to manufacture
being simultaneously treated as issues of Stock under the sub-heads concerned.
All outturn should first be brought formally on the Stock account, by crediting its value to
"Manufacture" and simultaneously snowing the articles as receipts of Stock under the
sub-heads concerned.
Note 1.—If the rate at which any article of outturn, manufactured for a
particular work, is valued, turns out to be different from the Issue Rate of a
similar article already in stock, the value of the two articles may be averaged
for the purpose of stock-accounts, allowance being made necessarily for
the different qualities at the different values.
Note 2.—No Supervision charges is leviable in respect of materials
manufactured on behalf of other divisions, departments, Governments,
local bodies and individuals, which are formally passed through the Stock
account under this paragraph. See also paragraph 335 (c).
The difference between the "operation" and "outturn" should be adjusted under the orders of
competent authority before the accounts of a manufacture are closed. If the orders
issued have the effect of enhancing or lowering the value of the outturn already brought
to account, the adjustment will be made by a suitable entry (without any fresh
quantities) in the Outturn Statement, Form 36; in other cases, the loss or gain, as the
case may be, should be taken to the expenditure or revenue head concerned by a
regular transfer entry, which will affect the "operation" account only. In all cases, the
total "operation" and "outturn" should equal each other on closing the Manufacture
Account. See also paragraph 123, Note 2.
S USPE NSE A CCO U NTS
CHAPTER XIII—SUSPENSE ACCOUNTS
A .— INTRO DU CTO R Y
The account of the minor head 'Suspense", sub-divided into as many of the five heads
named below as may be required, is kept in each division under a single major head of
 expenditure unless Government has directed otherwise:—(1) Purchases, (2) Stock, (3)
Miscellaneous P. W. advances, (4) London Stores, and (5) Workshop Suspense.
These heads are of a temporary character and all transactions recorded under them,
are ultimately removed either by payment, or recovery, in cash, or. by adjustment. The
transactions, therefore, consist of both debits and credits, the latter being treated as
reduction of expenditure when making up the account of the major head.
B.—PURCHASES.
W hen materials are received from a supplier or from another division or department, their value
should be credited to Purchases—
immediately on their receipt, if they have been received for a specific work,per
so contra,
that,
the cost may be included at once in the accounts of the work and those accounts, as well as
the connected subsidiary accounts, may take cognizance of the receipt of m aterials at the
earliest opportunity (see paragraph 242 and 247); and
on closing the accounts of the month, if they have been received for stock and paym ent has not
been made for them during the month, so as to secure agreement between theand quantity
value accounts (see paragraph 113).
W hen the actual value of the materials is not known, an estimated figure should be adopted, any
difference being adjusted, as soon as known,plus
by aor a minuscredit to Purchases, as the
case may be.See also Note below paragraph 346.
W hen the price of the materials is paid or adjusted by transfer, the payment should be debited to
Purchases, and the outstanding credit
thus cleared.
Note.—If the amount admitted in payment exceeds the amount credited
to Purchases, the difference should be charged direct to Stock or to the
work concerned.
Unclaimed balances in the Purchases account should be dealt with in accordance with the
procedure prescribed for Deposit balances in paragraph 399. Paragraph 400
regarding the repayment of lapsed deposits applies mutatis mutandis to repayments
of lapsed balances of Purchases.
The account of this head should be kept in Form 67, Suspense Register, the details being
recorded in a separate set of folios for each of the two headings (1) Purchases for
stocks, and (2) Purchases for specific works.
S USPE NSE A CCO U NTS
C— STOCK.
'The head "Stock" is opened in all divisions in which stocks of materials are maintained for general
purposes,vide paragraph 125 of the Central Public W orks Departm ent Code. In divisions in
which no -stocks are m aintained, this account should be opened only when any ture
m anufac
operations are undertaken.
The m oney lim it for the stock reserve of the division, prescribed by the local Admvide
inistration,
paragraph 125 of the Central Public W orks Departm ent Code, is m eant to be applied to the
value of m aterials acquired or manufactured for stock purposes only. Excesses over this limit
are, therefore, permissible only when caused by unadjusted expenditure on • m anufacture
operations connected with specific sanctioned works.
The account head "stock" is debited with all expenditure
nected
con with the acquisition of stock
 m aterials and with all manufacture operations, and with the expenditure incurred on storage. It
is credited with the value of m aterials issued to works or sold, transferredwise or other
disposed of, and the balance of the account will represent the book value of the m aterials in
Stock plus the unadjusted charges, etc. connected with m anufacture,
plus the unadjusted
expenditure on storage.
The sub-heads of the Stock account are:— (1) Small Stores, (2) Building M aterials, (3) Timber, (4)
M etals, (5) Fuel, (6) Painters stores, (7) House fittings, (8) M iscellaneous Stores, (9) Land,
Kilns, etc., (10) M anufacture, and (11) Storage. Nos. (1) to (8) m ay be replaced locally by
other suitable heads, if necessary.

The general account of the receipts, issues and balances of the suspense head "Stock" should
be, maintained in the Suspense Register, Form 67. A separate account should be kept in
respect of each sub-head* the transactions of the several sub-divisions being detailed therein
as separate item s and the totals of all sub-divisions as another. Transfers within the division
should be accounted for against a single item "Deduct— fers
Trans
within Division", before the
total for the entire head "Stock" is struck.
Note.—The clearance of balances under "Transfers, within receive special
attention.
The subsidiary accounts of Stock are described in Chapters VII and XII.
The balance under the sub-head "storage" at the end of a year should be adjusted finally,
vide paragraph 135, on closing the accounts of that year as a "surplus" or "deficit",
i.e., as profit or loss on stock, according as it is a minus or plus balance, and should
not be carried forward to the following year.
D.—MISCELLANEOUS P. W. ADVANCES
Transactions recorded under the head 'Miscellaneous P. W. Advances" are divided into four
classes:—
Sales on credit.
Expenditure incurred on Deposit Works in excess of deposit received.
Losses, retrenchments, errors etc.
Other items.
Note 1.—No charges should be debited to this head on the ground of absence or
insufficiency of sanction or appropriation except as provided in item (2).
Note 2.—Personal advances drawn from the treasury, and audit retrenchments
made from bills cashed direct at the treasury, do not appear in the accounts of
divisionaloffices. Advances made to contractors appear in the accounts of works.
When stores of any kind are sold on credit, their value
(plus, if recoverable, the Supervision
charges referred to in paragraph 127 of the Central Public Works Department Code) should
be debited to Miscella
neous P. W. Advances under the sub-head "Sales on credit", so that
(1) the accounts of Stock or works from which the materials are issued may be kept
correctly, and (2) the recovery of the value from the local body or individual concerned may
be watched through the regular accounts
Note.—In each case there must be authority for the sale on credit.
Outlay on Deposit Works is required to be limited to the amounts of deposits received. Any
expenditure on deposit works incurred in excess of the amount deposited is chargeable
to Miscellaneous P. W. Advances pending recovery, to effect which action should be
taken at once. See paragraph 361.
Under the heading Losses, retrenchments, errors, etc.", appear the following:—
Deficiencies in cash of stock.
Actual losses of cash or stock.
Errors in accounts awaiting adjustment.
Retrenchments and losses of other kinds recoverable from Government servants.
The head 'Other items' is meant for all debits, the allocation of which is not known or which
cannot be adjusted until recovery or settlement is effected or write-off ordered. The following
are cited as examples:—(1) debits, the classifications of which cannot be determined at
once, (2) recoverable debits not pertaining to the accounts of a work, and (3) recoverable
outstanding appertaining to works, the accounts of which are closed (vide paragraph 277
and 291).
Note.—The share of municipal taxes paid by Government on behalf of
tenants of Government buildings should be debited to this head pending
recovery.
Item s in the" "M iscellaneous P . W . A dvances" account are cleared either by actual recovery or by tran
under proper sanction or authority, to som e other head of account Item s or balances w hich m
becom e irrecoverable should not be so transferred until ordered to be w ritten off.
T he detailed accounts of this head should be kept in F orm 67, "S uspense R egister. F or item s falling u
the class "E xpenditure incurred on D eposit W orks in excess of deposits received" details are
necessary, as these are recorded in the S chedule of D eposit W orks, F orm 65. F or each of
other three classes of item s, a separate set of folios should be reserved, and all the item s un
each class should be detailed so that their clearance m ay be w atched individually. A n abstr
should be pre
pared to show the totals of all the classes.
E .— LO N D O N S TO R E S
The head "London S tores" is the suspense head through w hich are passed all transactions connect
w ith stores -obtained through the H igh C om m issioner for Pakistan in the U . K . The objects of th
account are(i) that the. stores received from E ngland are brought on the accounts of S tock or
w orks im m ediately on their receipt, w ithout w aiting for the debit for the paym ents m ade
E ngland by the H igh C om m issioner,
(ii) that w hen the debit precedes the stores the receipt of the
latter is w atched, and
(iii) that in all cases agreem ent is secured betw een the debit to Stock or
w orks, and the paym ents m ade in England.
W hen the stores arrive, this head should be credited, and the accounts of the w orks concerned or S to
should be debited, w ith the cost of the quantities actually received, the am ount being determ ine
by converting the invoiced sterling value into rupees at the official rate of exchange, (w hich w ill b
com m unicated by the A ccountant G eneral) for the m onth in w hich the paym ent w as m ade
E ngland.
Note.—If the month of payment is not known, the average rate of
exchange for the month in which the stores were despatched from
England should be adopted provisionally, subject to adjustment on receipt
 of the debit for payment.
When the debit for the payments for stores made in England, which will be calculated in
rupees at the official rate of exchange for the month of payments, is received from
the Accountant General, the head London Stores should be debited and the head
Public Works Remittances credited.
Charges in Pakistan (e.g., balance of sea-freight and carriage and incidental charges)
should be debited direct to Stock or works concerned unless incurred prior to the
arrival of the stores in- the division, in which case they should be debited to
London Stores, and on receipt of the stores the debit should be transferred to the
relevant accounts of works or Stock, when making the adjustment of cost as laid
down in paragraph 363
A surcharge at the rate fixed by Government from time to time, to cover departmental
expenses and marine insurance is added by the High Commissioner for Pakistan
in the U. K. to the invoiced price (including freight) of all European Stores obtained
through him by Provincial Governments, Commercial Departments, including
Irrigation Works, Government commercial undertaking, Local Funds. States,
private individuals,, etc., in calculating the debitable to or recoverable from these
various sources.
Note 1.—When under special arrangements the contractor undertakes to
deliver stores at a Pakistani port and not at the Stores Office in London, the
surcharge leviable: will be only for departmental charges.
Note 2.—The extra charge for marine insurance covers the risk of losses
during the-voyage to Pakistan and not losses between the ship's side and
the shore.
Note 3.—The adjustment of the surcharge is made by the High
Commissioner for Pakistan in the U.K. A similar extra charge should be made
in Pakistan for stores-imported from England for the Central Government
but eventually transferred to Provincial Governments, etc. In such cases
the amount of the surcharge should be credited in the Central section of the
accounts under "XLVI—Miscellaneous—Miscellaneous— Percentage
chargeable on European Stores for Provincial Governments, etc ".
Note 4.—In making recoveries from the agents of Vessels on account of
short: delivery of stores, the surcharge should not be added to the invoiced
value of the stores-(including freight).
The balances at credit of this head represent the value of stores received for which no
debits for payments in England have come to hand and debit balances indicate
payments for stores which have not yet been received. All balances should be
watched with' a view to early clearance,, special reference being made at once to
the Accountant General in respect, of each item of the former class.
Balances due to short deliveries, etc., which cannot be cleared by recovery of cost are not
adjustable until their write-off has been sanctioned by competent authority.
The transactions under this head should be recorded in detail in a monthly schedule,
Form 71, Schedule of London Stores.
Indents on the High Commissioner for Pakistan in the U. K., should indicate the detailed
 classification of the charge which in the case of the Public Works Department, is
always the head "Charges in England—Stores-for Pakistan" subordinate to the
major head under which the suspense head "London Stores" of the division is
classified: see paragraph 343. In each case the following particulars should be
added:—
whether the charges are debitable to Central—Civil,
whether the expenditure is "charged" (non-voted) or "voted" Thus, in a division, in
which the London Stores account is kept under the major head "50—Civil Works",
an indent for stores required partly for works of Government and party for Deposit
Works, will be classified as shown below:—
50. — Civil Works—Charges in England—Stores for Pakistan.
Central—Civil.
Voted.
F.—WORKSHOP SUSPENSE
When a workshop has been established, the accounts of which are kept in accordance
with the rules in Chapter XIV, all direct outlay on the jobs executed and on other
operations of the workshop is passed through the suspense head "Workshop
Suspense" and a separate account is kept under it of each job or operation, so that
all charges relating to each, may be collected and charges of a general nature may
be suitably distributed over all the jobs or operations affected, before the total cost
recoverable is determined.
The recorded expenditure on a job is removed from the suspense head only when, and to
the extent that, an adjustment is affected against the deposit received or against
the service or other head concerned, vide paragraph 383. This removal is effected
by a credit to the account of the job. But when any charges are transferred from
one job or operation to another, the transfer should be made by plus and minus
debit entries.
On the completion of a job, all outstanding charges on it must be debited, as soon as
possible, to the head concerned, but in cases where this cannot be done, as in the
case of expenditure incurred in excess o f th e d e p o s it re c e iv e d , th e u n a d ju s te d a m o u n t s h o u ld
b e tra n s fe rre d to he
th ae d "M is c e lla n e o u s P . W . A d v a n c e s " p e n d in g s e ttle m e n t.
The detailed account of the transactions under this head should be kept in a suitable form
prescribed in accordance with the rule in paragraph 377, the object being to
maintain account showing the cost of each job-or operation and its adjustment
from time to time.
CHAPTER XIV.—WORKSHOP ACCOUNTS.
A .— INTRO DU CTO R Y
The accounts to be kept in a workshop depend on the extent of the operations and the size
of the shops.
When there is a small shop in a division for the execution of repairs to tools and plant or of
small manufacture jobs, the accounts of works executed in such shops should be
kept in the forms prescribed for repair works or manufacture operations, as the case
may be.
Larger workshops, with special plant or machinery are treated as separate sub-divisions, or
divisions, for account purposes. When such workshops are of the character of quasi-
commercial undertakings, the system of accounts will be that prescribed locally for
similar undertakings. When they are run mainly for departmental purposes, the
accounts should be kept in accordance with the instructions laid down in this chapter.
In either case, the exact forms to be used and the procedure to be observed will be
settled by the local Administration in respect of each workshop in consultation with
the Accountant General.
For every job there must be an estimate of cost (providing for all charges, including the
prescribed percentages for indirect charges, vide paragraph 38.4) sanctioned by
competent authority and accepted by the indenting officer, local body or individual:
see also paragraph 379. The amount to be realised from the indenting party will,
however, be based on the actual cost including indirect charges, though the
authorised limit of cost, which the officer in charge of the workshop may incur
without further authority, is that shown in the accepted estimate.
Note.—If the execution of a job for another division, department or
Government is likely to extend beyond one financial year, the limit of the
cost which may be incurred in each official year should also be settled
beforehand.
No work should b; undertaken for municipalities or private parties before the whole
estimated cost, including all charges for supervision, profit, etc., that may be leviable
under the rules for the time being in force, has been paid to the Divisional Officer, or
into a treasury to the credit of the Public Works Department. This rule may be
relaxed at the discretion of the Divisional Officer, or Superintendent of the workshop,
in the case of Government officers where full recovery is not open to doubt. In such
cases a rough estimate of the probable cost must be prepared in advance and the
officer concerned required to give an undertaking that he agrees to pay the actual
charges in full on completion of the work. The full expenditure incurred must be
deducted from the officers pay for the following month. In all cases, prior to work
being put in hand, an undertaking should be procured from the party concerned that it
will not hold the Department responsible for loss by fire or theft or any other factor
which could not be foreseen, when the estimate was prepared. In cases where it is
found that the original estimate is likely to be appreciably exceeded, a revised estimate
should be prepared and the procedure outlined above adopted. The cost of the
operations should be charged monthly to the head "Miscellaneous P. W. Advances",
pending recovery.
B.—DIRECT AND INDIRECT CHARGES.
Receipt and expenditure transactions in connection with the workshops are brought to
account as follows:—
Where capital accounts are kept of a workshop intended mainly for the needs of the
Irrigation Branch (i.e., if the workshop is to be regarded as beiag on a <jr«as/-commercial
basis), the capital expenditure should be recorded under the relevant division and sub-
division of the major head 68. Receipts representing recoveries of capital expenditure
will be taken in reduction of such expenditure, while revenue receipts and working
expenses will be booked under ^the minor heads, opened under the corresponding
division and sub-division of the major head XVII, divided so as to meet the requirements
 of the Pro forma accounts of the shop (vide paragraph 386).
Note.—The procedure described above will apply mutatis mutandis to the
transactions of a workshop established for any other system or project for
which regular capital accounts ;are kept.
Where capital accounts are kept of a workshop intended mainly for the needs of the Civil
Works Branch, all expenditure incurred upon it, whether of the nature of capital or of
working expenses, should be recorded under the major head 50. Recoveries of capital
expenditure will be taken in reduction of such expenditure; revenue receipt will be booked
under the minor head, opened under the major head XXXIX, entitled "Receipts from
Workshops", divided so as to meet the requirements of the Pro forma accounts of the
shop.
Where no capital accounts are kept of a workshop, for whichever branch intended, all
expenditure should be booked under the major head 18 or 50, as the case may be, and
all receipts, whether "recoveries of expenditure" or "revenue receipts", under the minor
head "Miscellaneous" of the corresponding revenue head XVIII or XXXIX.
All Capital charges on buildings, plant and machinery and stock ^materials, and all charges
incurred on their maintenance and on the upkeep of the necessary general
establishment, should be accounted for as ordinary Public Works transactions under
the major head concerned, in accordance with the preceding paragraph and under the
general instructions of other Chapters of this Code. These are charges which neither
pertain to any individual job executed in the shops, nor are capable of direct
apportionment amongst all the jobs, and are, therefore, met out of the grants of the
Department, the distribution of such charges over individual jobs being made in
accordance with the rule in paragraph 384.
All other expenses connected with the operations of a workshop are debitable to the jobs
concerned, and should therefore, be accounted for under the suspense head
"Workshop Suspense" vide paragraphs 371 to 374. The charges pertaining exclusively
to any job should be debited Jo it at once, and those of a general nature should be
treated, in the firm instance, as general charges (under one or more suitable headings)
and apportioned subsequently amongst the jobs concerned in accordance with a definite
procedure.
Note 1.—This paragraph does not apply to incidental charges connected
with the stock of materials which should be dealt with under paragraph 381
and 124.
Note 2.—All liabilities should be taken into account, even though
undisbursed, so that the general charges may be correctly allocated
month by month, and the recorded expenditure on each job may represent,
as far as possible, the actual cost up to date.
In the case of jobs of all classes, the cost of operations should be cleared or adjusted in
transfer (paragraph 372, as the case may be, month by month, but in the following
cases the accounts of a job may be settled once a year in March, or in an earlier
month if the job is. completed earlier (vide paragraph 373) :—
When the total cost during the year is not larger than Rs. 500.
W h e n th e m o n thly se ttle m e n t o f ac co u n t is inc o n ve n ie n t to th e in d e n tin g divisio n , d e p a rtm en t o r
G o ve rn m e n t.
 Note.—When the estimated cost of a job it recovered in advance, it should bein kept
deposit in the first instance, and the adjustments of actual cost made under this
- para
graph should be effected against the deposit, the unexpended balance being
refundedonly when the job is completed and the account of it settled.
In addition to the direct charges referred to in paragraph 382, the account of each job should be
debited, not through the W orkshop-Suspense account but directly under the head of
account concerned, with suitable percentages determined by the local Administration, in
'consultationwith, the Accountant General, to cover the indirect charges enumerated
below:
—
Supervision charges under paragraph 127 of the Central Public Works Department Code.
Interest on the capital cost of buildings, plant and machinery.
Maintenance charges of buildings, plant and machinery.
Depreciation of buildings, plant and machinery.
Establishment charges (including 1 per cent, on account of Audit and Accounts Establishment}:
see rule 6 of Appendix 5.
See also paragraph 381.
The percentage for Supervision charges should be calculated on the-value of materials
issued to each job. The other charges are ordinarily calculated on the total cost of labour and stores
pertaining to the job. It is usual to charge a further percentage on account of profit except in the-
case of jobs executed for other divisions of Government.
Note.—The percentage realised on account of establishment charges is treated as.
reduction of expenditure or as revenue receipts, as the case may be, in
accordance with, the provisions of Rule 8 of Appendix 5 and Statement E of
Appendix 2. All other percentages are treated as revenue receipts.
The indirect charges referred to in paragraph 384 should be brought to account
whenever the settlement of the account of direct charges, is effected under paragraph 383.
C.—ANNUAL ACCOUNT AND REVIEW
Annually, Pro forma accounts of each workshop should be prepared, consisting of—
the C apital A ccount, show ing, the values (after m aking
lowdue
ance A for
l depreciation) of the
buildings, m achinery and plant,
and stock, and the outstanding balance of the W orkshop
S uspense Account.
the O utturn A ccount show ing, in such detail as m ay be necessary, the charges on labour and store
and the general and indirect charges, and
the P rofit and Loss A ccount, show ing on the one side the actual w orking liabilitiese.g.,
of the year,
(a) interest calculated on the m ean capital of the year under all the heads nam ed(b) in (i) above,
the actual m aintenance charges of buildings .and m achinery and plant, (c) depreciation
buildings, m achinery and plant calculated on the capital value thereof (d) general
and
establishm ent chargesplus (1) a suitable addition thereto on account of leave and pensionary
charges and (2) one percent, for audit and accounts establishm ent, only on such jobs in respe
of w hich this percentage is not credited
to the m ajor head "26— Audit" or "XLVI--M iscellaneous--
Fees for G overnm ent A udit" in the regular accounts
(vide rule 7 ofStatem ent E of Appendix 2);
and O H the other side the percent
age charges m ade under paragraph 384, excluding the 1 per
cent, for audit and accounts establishm ent credited to "26— A udit" or "X LV I— M iscellaneous—
 Fees for G overnm ent Audit".
Note.—The Stock account should be treated as a part of the Workshop
account, only if, and to the extent, the reserve stock is declared by the local
Administration to be part and parcel of the shops. When the whole or
part of a stock is merely an adjunct to a workshop, neither the interest
charges on it nor the losses or gains (including supervision charges)
arising out of it, should appear in the Profit and Loss account of the
workshop.
Subject to such directions as may be given by the Auditor General in this behalf, the Accountant
General will review the annual accounts of a workshop, in consultation with the officer in
charge of it, and report to the local Administration on its financial wording, specially bringing
out the necessity, or otherwise, of revising the percentages fixed for the several charges
referred to in paragraph 384 above.
Note.—To facilitate the review of percentages it will be found convenient to
show, >in the Profit and Loss account, not only the figures of the year but
also the progressive figures of the year but also the progressive figures of
the year, commencing from a suitable date.
CHAPTER XV.—DEPOSITS.
A—INTRODUCTORY
Deposits transactions of the Public Works Department are of two kinds:-
I.—Public Works Deposits, which pass through the regular accounts of the division,
II.—Interest-bearing Securities.
Deposits of the first kind comprise transactions 6f the following classes, which are passed
through the head Public Works Deposits:—
Cash deposits of subordinates as security,
Cash deposits of contractors as security,
Deposits for work (other than Takavi Works) to be done,
Sums due to contractors on closed accounts,
Miscellaneous deposits.
The interest-bearing securities referred to in class II are deposited by subordinates and
contractors. These do not pass through the regular-accounts of the division.
B.—SECURITY DEPOSITS
Security deposits of subordinates and contractors, whether made in cash or in one of the forms
of security referred to in paragraph 390, are-covered by a bond or agreement setting forth
the conditions under which the security is held and may be ultimately refunded or
appropriated. Reference-to such bond or agreement should be recorded in the Deposit
Register or the Register of Securities as the case may be.
The recognised forms of Interest-bearing Securities, and the rules to which they are subject, are
indicated below:—
Under the rules in Chapter IX of
 Government Securities other than Post Office the Government Securities Manual
5-Year Cash Certificates issued by the authority of the
Municipal Debentures and Port Trust Bonds Central Government.

Under the rules for Post

Post Office 5-Years Cash Certificates.
Post Office Savings Bank Pass Books.
Office 5-Year Cash
Certificates and for depositors
in Post Office Savings Banks
issued under the authority
of the Central Government.

Deposit receipts of recognised banks approved by the local Administrations subject to

such special orders, as may be issued' by Government in this behalf. Such receipts
will be accepted on the understanding that Government is not held responsible for
any loss that may result from the failure of the bank or to any other cause and that
if the security is lost; the loss will fall on the depositor, who will be required to
furnish fresh security. The deposit receipt should be made out in the name of the
pledgee and held in custody by such officer as the local Administration may
prescribe. The depositor should receive the interest, when due, direct from the
bank,: on a letter from the pledgee authorising the bank to pay it.
Government paper tendered as security shall be taken at its market value at the time of
deposit and not at its face value. In the event of such security appreciating or
depreciating, no re-adjustment of the value of the Government paper should be
made unless the fall or rise in the market value is such as to render it necessary to
call upon the depositor to produce further Government paper to the extent of at least
Rs. 100, or to involve the return to the depositor of Government paper to the same
extent. Even then no such adjustment should be made, unless after such adjustment
there is still a reasonable margin between the market value of. the Government
paper tendered and the amount of the security necessary.
Note 1. — These instructions apply also to Municipal Debentures and
Port Trust Bonds tendered as security.
Note 2. — Post Office 'Cash Certificates tendered as security should be
accepted at their surrender value at the time of deposit.
Security Deposits lodged in the post Office Savings Bank should be hypothecated to the
Divisional Officer, or to the. Sub-divisional Officer if this has been specially authorised
by the local Administration. The Bank Pass Books should remain in the custody of the
officer to whom the deposits are pledged.
Note —Alt the Pass Books should be sent to the Post Office as soon as
possible after the 15th June each year in order that the necessary entries
on account of interest may be made in them.
Cash deposits of subordinates and contractors may be converted, at the cost of the
depositor, into one or more of the forms of interest-bearing securities provided —
 that, the depositor has expressly desired this in writing, and
that the acceptance of the new form and security is permissible under the rules as well
as under the terms of the agreement or bond.
Note. — Cash which has actually been received or recovered may be
converted even though the full amount of the deposit, which is being paid
in instalments, has not yet been, realised.
Percentage deductions for security deposit made from contractors, bills should be credited to
the head "Public Works Deposits-Cash deposits of contractors". As an exception to
this rule, the security may be. exacted by withholding from payment the required
percentage of the value of work actually measured and passed, if the total amount
recoverable on this account during the official year in any case is so small that its exclusion
from the works outlay of the year is not likely to affect the grants appreciably. The limit
fixed for the purpose is Rs. 500 for each work. Amounts thus withheld appear in the
suspense account, "Contractors—Other Transactions", of the work concerned, vide
paragraphs 270 and 274.
Without the special orders of competent authority, no security deposit should be repaid or
retransferred to the depositor, or otherwise disposed of, except in accordance with the
terms of his agreement or bond.
Note.—The depositor's acknowledgment should be obtained in all cases of security
returned. When an interest-bearing security is returned or re-transferred, the
acknowledgment should set forth the full particulars of the security.
C.—OTHER DEPOSITS
I.— For W orks
Deposits for works other than takavi works are passed through the head "Public Works
Deposits", Such works are known as Deposit Works and the detailed rules relating
to them are given in Chapter XVI.
II.—Contractors' Closed Accounts.
Under the rules in paragraph 277 sums due to contractors on closed accounts may be
placed in the Deposit account. When a sum so held in deposit is ultimately paid to the
contractor concerned, his acknowledgement should set forth such particulars as would
establish the settlement of his account in connection with the work concerned.
III.—Miscellaneous.
All other deposits are classed as Miscellaneous Deposits. This head also hold, until
clearance, all item of receipt, the classification of -which cannot be determined at
once, or which represent errors in accounting awaiting adjustment.
D.—LAPSED AND CONFISCATED DEPOSITS
In the accounts for March each year, the following classes of items in the Public Works
Deposits account should be credited to Government as lapsed deposits:—
Original deposits not exceeding one rupee remaining outstanding for one whole account
year,
Balances not exceeding one rupee of items partly cleared during the year then closing,
Balances unclaimed for more than the three complete account years.
 N ote.— For the purpose of this rule the age of a repayable item or of a balance of
it, is to be reckoned as dating from the tim e w hen the item or the balance, as the
case m ay be becam e first repayable.
See also the Note below Rule 635 of the
Treasury Rule Volum e I.

Deposits credited to Governm ent under paragraph 399,fiscatedor con under the provisions of an
agreem ent or bond,\cannot be repaid without pre-audit by the Accountant G eneral who will
authorise payment on ascertaining
(1) that the item was really received.
(2) that it was credited
to Government as lapsed or confiscated,(3) and
that the claim ant's identity-and title to the
m oney are certified by the Divisional Officer. The am ount repaid should be treated as a refund
of receipts under the major head to which it was credited and the repaym ent should be noted
in the Deposit Register against the entry for its credit to Governm
videent,
paragraph 189.
E.— ACCOUNTS OF PUBLIC W ORKS DEPO SITS.
I.—Deposit Register
A record of the transactions relating .to Public Works Deposits should be maintained in the
divisional office in a register in the same form as the Suspense Register, Form 67. This
Deposit Register should show, month by the month, the total receipts and adjustments
and the closing balance of each separate deposit item; but in respect of deposits for
work to be done which are accounted for in detail in the Schedule of Deposit Works,
Form 65, a single entry for all such deposits will suffice.
II.—Schedule of Deposits.
From the Deposit Register a monthly extract, known as the Schedule of Deposits, Form 78,
and showing for each item the opening balance, the receipts and adjustments of the
month, and the closing balance, .should be prepared for submission to the Accountant
General. The entry for deposits for work to be done will be supported by the Schedule
of Deposit Works.
Note.—In the case-of divisions where the total number of outstanding items
under Public Works Deposits is usually very large but the number of items
affected by the monthly transactions is small, the Accountant General
may authorize the preparation of the Schedule of Deposits in the alternative
Form 79. This form is in two parts—Part I, Abstract Account, giving the totals
for each class of deposits, and Part II, Detailed extract from the deposit
Register. In Part II, only such items need be extracted from the Deposit
Register as are affected by the months' transactions, but in the schedules
for the months of June, September, December and March all current items
should be shown, including .those not affected by the month's transactions.
F.—ACCOUNTS OF INTEREST BEARING SECURITIES.
Transactions connected with interest-bearing securities do not pass through the cash book
and consequently the regular accounts of the Division unless any cash actually passes
through the hands of officers of the department, which should be avoided as far as
possible. A register of the receipt and disposal of these securities should, however, be
kept in Form 85, Register of Interest-bearing Securities and at the close of the year an
account in Form 86, Account of Interest-bearing Securities, should be prepared from this
register for submission to the Accountant General. This account should be supported by
(1) the acknowledgements (in original) of the depositors for securities returned or re-
transferred to them during the year and (3) the certificate of the Divisional Officer that all
securities .shown as outstanding in this account, or their acknowledgements by the
authorised custodians (vide paragraph 390) are in his possession.
Note 1.—If a security recovered in instalments is being deposited in the
Post Office Savings Bank, no entries should be made in respect of it in the
Register in Form 85, until the security has been fully paid up. But if such
security deposit is to be refunded before the full amount is recovered, it
should be treated as fully paid up and brought on the register before being
refunded. The annual Account in Form 86 prepared from the Register in
Form 85 should be completed in respect of the securities in course of
recovery, by taking the recoveries of the period covered by the Account from
the Deposit Register, verifying them at the same time with the actual
recoveries as shown in the Register of" Recoveries (paragraph {02).
Note 2.—If any Post Office Savings Bank deposits have been hypothecated
to a Subdivisional Officer under paragraph 392, the register for such
securities should be kept by him and he should sign the annual certificate in
respect of them.
Note 3.—The procedure to be observed when a subordinate, who has
furnished an interest-bearing security, is transferred to another division or
department, depends on the terms of the agreement and on the procedure
followed locally in regard to the disposal of" the security. It should be
prescribed by the local Administration in consultation with, the Accountant
General.
 CHAPTER XVI.—NON-GOVERNMENT WORKS.
A — IN T R O D U C T O R Y
Non-Government Work are divided into three classes :—(1) Deposit Works. (2) Local Loan
Works, and (3) Takavi Works.
T he general direction for the exhibition in accounts, of transactions relating to contributions from C e
R evenues to Local F unds and public bodies, viceand
versa,as contained in A rticle 34 of the
A ccount C ode, V olum e I, is reproduced below :—
Contributions made by the Central Government to District Boards, Municipalities, etc., or
vice versa, shall be debited as expenditure or shown as receipts (as the case may be) under the
head of account most closely connected with the object for which the contributions are made. Thus
a grant for the construction of a School to "37-Education;" a grant for the construction of a.
drainage system to " 39—Public health "; and a grant for the construction of roads to "50—Civil
Works"; while a grant given for general purposes, such as a grant to make good a deficit or as
compensation for revenue resumed, shall be classified under " 57—Miscellaneous".
If the financial assistance given by the Central Government to a local body does not take the
form of a grant of cash but of expenditure in the Public Works Department, equivalent to the
whole or a part of the cost of a work constructed by that department on behalf of the local
body concerned, the contribution thus made should be charged as expenditure under
the minor head " Grant-in-aid " of the Public Works Major Head concerned, irrespective
of the object of the assistance.
A contribution paid by a local body with the express object of meeting the whole or a part of the
cost of construction, by the Public Works Department, of a specific work which is
eventually to be the property of Government, should be credited in the Public Works
accounts to the Debt head '. Public Works Deposits ", The contributions should, for
accounts purposes, be divided into two parts, the one representing a share of works
expenditure and the other the usual percentages on that share to cover charges for the
Public Works establishment and tools and plant; and the expenditure as actually incurred
together with the percentages should be debited against it.
In the Public Works accounts, contributions made to local bodies are debited to the minor
head "Grants-in-aid", under the major head "50—Civil Works" or "18—Other
Revenue Expenditure"; as the case may be. See also note I below paragraph 311.
When works already constructed or land already purchased, are transferred, free of charge; to
local bodies no re-adjustment of the accounts of cost is necessary.
Note.—The rule in this paragraph does not apply to Irrigation, Navigation,
Embankment and Drainage Works for which capital accounts are kept.
For every Non-Government Work there must be .a duly sanctioned detailed estimate or requisition,
as the case may be, in the same way as for a Government Work.
NO N-GOVERNMENT W ORKS
B.—DEPOSIT WORKS.
I.— G e n e ra l
When a Deposit work is to be carried out, the local body or other party concerned should
advance the gross estimated expenditure, which is payable by it, to the Divisional Officer
in one lump sum, or in instalments, and by such dates as may be specially authorised by
 the local Administration, vide paragraph 110 of the Central Public Works Department
Code. The amount received should be credited in the accounts to the head "Public
Works Deposits", against which will be debited all expenditure incurred up to the
amount of the deposit. As regards expenditure in excess of deposit see paragraph 357.
N o te.— If p re ferred , th e loc al bo d y co nc ern ed m ay b e a uth o rised to p ay th e d ep o
d irec t in to the treas ury. In th is case , th e a cco m p any in g cha lan s ho u ld state clear
th a t th e am o u n t is cred itab le to th e P ub lic W o rks D ep artm en t, n am in g the d ivisio
an d thew ork to w hich the deposit relates.
A consolidated record of the transactions of a month relating to all Deposit work of the
division should be prepared in Form 65, Schedule of Deposit Works. This schedule
shows, in respect of each work, the amount of deposit received and the expenditure
incurred, both during the month and up to date.
N ote.— R efunds of unexpended balances of com pleted w orks should be taken in
reduction of the deposits and, therefore, show n in the S chedule
m inus as
realizationsand not as expenditure.
The amount of each deposit should be rateably divided into two parts, one representing the
share available for works expenditure the other the total amount chargeable for
establishment, tools .and plant and audit and accounts charges, if any, recoverable
under the rules, vide Appendix 5. In the schedule, the deposit received for each work
should be numbered as a single item, but the transactions relating to the two parts of it
should be shown separately, thus—
For Works- expenditure
For Percentage charges
The percentage leviable should be adjusted month by month as the works expenditure is
incurred, but the Accountant General may authorise the adjustment to be made once a
year in the account for March, provided that if the accounts of a work are closed in an
earlier month the adjustment must be made in that month.
II.— D is tric t F u n d W o rks .
The account procedure prescribed in paragraph 409 to 412 is also applicable to Deposit works
executed on behalf of District Boards, but the simpler procedure described in
paragraph 414 to 417 will be found more convenient and is, therefore, recommended
for general adoption in respect of District Boards whose balance are lodged in the
Government treasury.
NON-GOVERNMENT WORKS
All expenditure on works incurred on behalf of a District Board! should be recorded in the accounts
of Public _ Works officers as debitable,-to the head "Deposits of Local Funds—District Funds",
A Schedule of Works Expenditure in Form 63 should be prepared, and the total expenditure of the
month should be shown separately for each District Board in the Schedule of Debits to
Miscellaneous heads of Account, Form 76.
No deposit account of such works should be kept in the ^division, nor should District Boards be
required to deposit the cost of works as the expenditure incurred monthly will be adjusted
against the funds of the District Board concerned by the Accountant General.
The percentage leviable (vide paragraph 411) should be adjusted month by month as the works
 expenditure is brought to account.
III.—Municipal, Cantonment and Port Trust Fund Works.
The special rules in paragraphs 414 tow ill
417 apply" to D eposit
W orks of M unicipal, Cantonm ent and
Port TrustFunds, w hose balances
are lodged in the G overnm ent treasury.
C.—LOCAL LOAN WORKS.
The rules (Rule 663 of the Treasury Rules, Volume I) under which payments on account of
Local Loan Works may be made in the Public Works Department are reproduced
below:—
Every loan granted to a State, which has acceded to Pakistan, Municipality, Port Trust, or
any other quasi-public body or person will be recorded in the books of the Accountant
General and no pan of it can be issued except under his authority.
No department or Government officer may incur any expenditure or any liabilities against a
sanctioned loan, unless a statement in writing is first obtained from the Accountant
General that the amount is available put of such a loan, and has been placed in a
separate account so as to be available for the proposed expenditure.
* * * * * * * * *
Funds spent under clause (ii) shall reckon for interest as if they were drawn on-the last day of the
m onth in the accounts of which they are included by the; spending departm ent or officer.
Expenditure on a Local Loan Works, including the. portion of expenditure on a joint work,
which is incurred against the.-sanctioned loan in accordance with the foregoing rules
and under orders of competent authority, should be accounted for under the head
"Q—Loans and Advances by the Central Government" and shown in the Schedule
of Debits to Miscellaneous heads of Account, Form 76, supported by a Schedule of
Works Expenditure.
All charges debitable to a loan should be brought to account as they occur, so that the
interest charges may be correctly calculated and adjusted in the Accountant
General's office.
N ON -G O V E R N M E N T W O R K S
Note.-—This rule applies also to the percentages (vide paragraph 411)
leviable under the rules which should, therefore, be adjusted monthly by
inclusion in the schedule of Works Expenditure.
The limit of funds set aside for expenditure on a work during the year should be ascertained
from the Accountant General by the officer authorising the expenditure, and
communicated to the Divisional Officer for guidance. This limit should be treated as
the appropriation for the work and should not be exceeded without special orders.
D.—TAKAVI WORKS.
I.—Provision of Funds
It is not imperative, as in the case of a Deposit Work, that the estimated cost of a Takavi W ork shall
be deposited by the person or sons
per interested in the work, before expenditure is incurred
on it, as, if the amount due is not received in cash direct from them, it is recoverable through
the District and Revenue Authorities in the same way as arrears of Land Revenue.
Endeavour should, however, be made to effect direct and prompt recoveries of the probable
 costs of Takavi Works, as recoveries through the District and Revenue Authorities cause
considerable trouble and delay in adjustment.
II —Accounts of Expenditure
The transactions relating to Takavi W orks should be recorded under the head Takavi Works
Advances, the full name of which is "P. — Deposits and advances not bearing interest—
Advances Repayable—Civil Advances-V-Advances of the Public Works Department". They
should be accounted for in the Schedule of Takavi W orks, Form 66, which shows the
expenditure incurred on each work, the amount realised on account of it, and the
outstanding balance of the account.
The rules in paragraphs 411 and 412 relating to Deposit Works mutatis
apply, mutandis,to Takavi
W orks. Note below paragraph 410
also applies.
The accounts of all works of constructions or of special repairs should be closed as soon as the
work is completed. Ordinary main
tenance and repair works should, however, be considered
as completed on the 31st October of each year (or any other date that may be prescribed by
the local Administration as the last date of the takavi year) andditure
expenthereon incurred
subsequently should be accounted for as pertaining to a new work of the following year, so
that the transactions and balances relating to each takavi year may be kept distinct and
separate.
III.—Recovery through District and Revenue Authorities.
The following procedure is prescribed for effecting recoveries, through the District and
Revenue authorities, on account of the cost of individual Takavi W orks, not covered by
cash deposits received direct from the cultivators concerned:—
A certificate showing (1) the full nam e of the work, (2) the nam e and address of the responsibl
cultivator or cultivators, (3) the authority for undertaking the work, (4) the total ture expendi
incurred, (5) the am ount (with full particulars), if any, recovered in cash, and (6) the net am oun
still recoverable, should be prepared, in duplicate, by the Divisional O fficer, on the com pletion o
the w ork (see paragraph 426), andm itted
sub to the C ollector or D eputy Com m issioner of the
District concerned.
O n receipt back of the duplicate copy, duly accepted, theaccepted
am ount should be credited, on the
authority of it, to the Takavi W orks Advances account by debit to the head "Q.— Loan and
Advances by the C entral G overnm ent— Advances to Cultivators" in the Schedule of debits to
M iscellaneous heads of Accounts. Form 76, as the District and R evenue Authorities wil
thereafter be responsible for effecting
necessary
the recovery,
IV .— W a te r-c o u rse s .
The following rules apply to such water-courses only as are classed as Takavi Works. The
account rules relating to water-courses of other classes are given in Appendix 4.
 CHAPTER XVII.—TRANSACTIONS WITH OTHER DIVISIONS, DEPARTMENTS AND
GOVERNMENTS,
A.—GENERAL RULES
The conditions under which one department of the public service may raise debits against
another department under the same Government, or any department under another
Government, for services rendered or articles supplied to it, are regulated by the
directions contained in Chapter 4 of the Account Code, Volume I.
Note 1 .— Subject to such general exceptions as m ay be authorised by
Governm ent in the case of petty works, all charges connected w ith the
construction and m aintenancebuildings,
of etc., for the several Civil departm ent
of Governm ents will be brought to. account
as expenditure of the Public W orks
Departm ent (Civil W orks Section) or of the Civil Departm ent concerned,
according as the adm inistration of the W ork rests with the WPublic orks
Department or is vested in, or is transferred by a general or special order of
Governm ent from the Public W orks Departm ent to the Department using or
requiring it.
Note 2.— The value of Public W orks stores issued to other departm ents is
chargeableto them .
The cost of land acquired by the Civil authorities on behalf of the Public W orks Department is
debitable in the accounts of the latter as part of the cost of the works for which the land is
taken up; but when it is taken up for two or more non-comm ercial departments conjointly, the
charge is not divided, but is wholly debitable to the departm ent for which the greater part of
the land was taken up, unless there are special reasons, to the contrary.
W hen a special officer is employed for the acquisition of land for the Public W orks Departm ent, the
expenditure on pay, allowances, "etc., of the special officer and his establishment and any
expenditure on contingencies is debitable to the Public Works Department as part of the cost
of works for which the land is acquired. W hen the land is taken up by a civil officer, not
specially employed for the work, only special charges incurred in connection with the
acquisition of the land on establishment, contingencies, etc., will be borne by the Public
W orks Department as a part of the cost of works for which the land is acquired.
The rent of buildings hired for use as residences of Government servants of any Civil non-
com mercial departm ent is chargeable in the accounts of the Public W orks Department. In
special cases when the hired residences are, under the orders of Government, placed under
the charge of any other department, the charges on account of rent in connection with such
residences will be disbursed and borne by that department. W hen any land or building not
belonging to the Public W orks Department is hired by another department to be occupied for
any other public pur
pose, the rent is payable by the department concerned, and Divisional
Officers do not disburse rent for such premises unless ordered byment
Govern
to do so.
W hen prison labour is employed on Public Works, no charge is. m ade, by the Jail Departm ent if the
convicts are employed on Jail works,, but in other cases the full market value of the works
performed, as certified to by the Divisional Officer, is charged to the Public W orks
Department.
When any land or building is transferred from one department to another, the transfer will be
free of all charge, except when the property is transferred to or from a commercial
department or the Defence Department. In respect of the latter, the transfer of the
 property will be effected on the following basis:—
I. In the case of transfer to on from a commercial department—
no charge where the property is borne in the books at no value, and
book value or market value, whichever is less, where the property is valued in the
books.
II. In the case of transfer to or from the Defence Department—
half market value where the property is borne on the books at no value, and
book value or market value, whichever is less, subject to a minimum of half market
value, where the property is valued in the books.
Note.—The above basis of transfer does not apply to the Railway Department.
Services rendered, or articles supplied, by one division to another will not be charged for except in
the following cases:—
Stores—if they are issued from a Stock or Materials account (vide paragraphs 270 and
271) or if their transfer affects a work for which a separate capital account is kept.
Other Services—if they affect the accounts of (a) any work for which a separate capital
account is kept, (b) of a work in progress, or (c) Suspense or Deposits.
Cash recoveries made from employees, contractors, etc., as also revenue realised, by a
division on behalf of other divisions, departments or Governments, should be passed on
to them, the payment being made by book transfer unless payment in cash is
prescribed by rule as sometimes happens, in the case of other departments. Cash
obtained from treasuries on cheques and cash receipts (including surplus cash)
remitted to treasuries, are accounted for as remittance transactions.
B.—ACCOUNTS PROCEDURE.
When a transaction has to be cleared by a book transfer under the foregoing rules, the
transfer should be effected by debiting or crediting it to the remittance or other head
concerned in the Cash or Stock Accounts if it appears therein, or by an entry in the
Transfer Entry Book. See also paragraph 514 in respect of cash obtained from
treasuries on cheques.
Note 1.—Such percentage charges on account of supervision and
establishment and tools and plant as may be leviable under the rules,
should also be included, by a transfer entry, in the amount transferred. See
also paragraph 384.
Note 2.—The cost of workshop jobs need not be adjusted monthly, vide
paragraph 333.
In cases, however, in which the transaction originates in another division, department or
Government, the responding transfer should, as a rule, be made on receipt of intimation
of the original debit or credit, through the Accountant General.
The following are exceptions in which the adjustment may be made without receipt of
intimation from the Accountant General:—
Recoveries of rent realised, on behalf of the Public Works Department, by disbursing or Account
Officers of other account circles. provided the entries are supported by certificates in Form
 48, Statement of Rents recoverable in cash or by deduction from Pay bills, signed by
those officers, to show that the amounts adjusted in the accounts have been realised
from the parties concerned. See paragraph 184.
Transactions for which advices and acceptances of transfers are exchanged direct
between one division and another vide paragraph 443.
Original credits afforded in respect of the cost of maps issued by the Map Offices.
Any other transactions authorised by the Accountant General.
The responding division should examine every transfer advised to it for adjustment, but it may
not reject a transfer because the voucher is not in order, or is wanting. Nor may a
transfer advised be partly accepted and partly rejected; it may be rejected altogether if it
does not pertain to the division; otherwise it should be accepted provisionally in full and
the dispute, whether as to the amount or as to other particulars of the transaction,
should be settled separately in communication with the officer who advised the
transfer. See also paragraphs 444 and 44$.
Note.—Railway debits for amounts due on warrants and credit notes passed
on by the .Accountant General for adjustment in the divisional account
should be accepted in full, subject only to readjustment, later on, of under
or overcharges. The responding officer as not responsible for the
correctness of the charges with reference to the railway tariffs but only for
proper scrutiny with reference to the propriety of the charges as against the
head of the service concerned; the calculations made by the Railway
Accounts Department, which are test checked by the Railway Audit
Department, should be accepted as correct.
When a charge is transferred to another division, department or Government for adjustment,
the transfer is required to be supported either by the necessary vouchers, complete in all
respects, or by a certificate signed by the Account Officer of the department originating
the transfer to the effect that the payment vouchers have been duly audited and passed
in accordance with the rules. Divisional Officers are, therefore, responsible for obtaining
proper vouchers in support of all charges to remittance beads in their accounts.
When a transaction originates in a Public Works division, the necessary transfer should
ordinarily appear in the accounts of the division for the month in which the transaction
occurred, but in the case of work done in workshops the cost is adjustable in
accordance with the rules in paragraphs 382 to 384.
In respect of works done in a division for other divisions, departments, or Governments, the
intimation of the transfer will be given after audit, by the Accountant General to the
Account Officer concerned, or to the division or department for which the work is done, if
in the same circle of account. The division undertaking the work" is responsible that the
transactions are brought to account under the remittance or other head concerned,
and that works accounts are maintained and vouchers submitted to the Accountant
General in the same way as for works of the division itself. It will further be responsible
that the estimate and appropriation for the work, as communicated or accepted by
the party for which the work is done, are not exceeded without further authority from
it and if any savings are anticipated, they are notified and surrendered in time.
Note 1.—For the purpose of this paragraph work done includes jobs
executed in workshops.
 Note 2.—In the case of works which are assessable to percentage recoveries
on account of establishment, tools and plant, etc., the amount of the
estimate and appropriation, for the work should be rateably broken up into
two parts to represent, respectively, the works expenditure and the
percentage charges.
Note 3.—The provision regarding audit before intimation of transfer may be
relaxed in the case of any item appearing in the accounts for March and
requiring adjustment with another Government, vide paragraph 528.
For other transfer transactions between Public Works divisions including Public Works
divisions of other Governments, the originating division will send an Advice of
Transfer Debit (or Credit), Form 55, accompanied by necessary vouchers in the
case of debits, to the division concerned as soon as the transaction occurs. The
responding division will, if it accepts the transfer, acknowledge it on Form 56,
Acceptance of Transfer. The debiting division will be responsible that entry in its ac-
counts is supported by the Acceptance of Debit, or Advice of credit, as the case may
be.
Note.—In cases of transfer debit transactions, all relevant Vouchers
including such as do not ordinarily pass beyond the divisional office, should
accompany the Advice. If this requirement cannot be complied with, in
any case, in respect of a cash voucher which cannot be replaced by a
certificate under Note below paragraph 72, the Advice should be attached
to the Monthly Account for transmission by the Accountant General, after
the audit of accounts, to the division concerned.
In cases in which Advices and Acceptances of Transfer are exchanged direct by Divisional
Officers of two account circles, those officers will be jointly responsible for clearing
remittance transactions expeditiously in direct communication with each other. If an
item cannot be accepted, and the intimation of its rejection issues too late to reach
the originating officer within the month in which he has brought it to account, the
officer who is called upon to respond to it, should also inform his own Account
Officer, giving brief particulars of the debtor credit, and of the grounds of objection,
with the number and date of the originating officer's Advice of Transfer and of his own
intimation of objection.
In cases in which no Advices and acceptances of Transfer are exchanged, the Divisional
Officer should examine, as expeditiously as possible, the transfers which his
Accountant General intimates to him for adjustment, and report .all his objections to
the Accountant General, •whether the transfer is brought to account provisionally or
rejected.
The procedure prescribed in paragraphs 444 and 445 applies mutatis mutandis to transfer
transactions, not relating to the execution of works, with (1) Railways, f2) Defence
Department, and (3) the Post and Telegraphs Department (Telegraph Section).
Except in respect of transactions of the following classes, the Divisional Officer may authorise
the Divisional Accountant to sign Advices and Acceptances of Transfer for him:—
when the transfer advised is a credit or a minus debit,
when the transfer accepted is -a debit.
The Divisional Accountant will be responsible that there is clear authority of the responsible
 disbursing officers of his Division for transfers advised to other divisions, Departments or
Governments and that no charge advised by another division, department or
Government is considered as finally adjusted until all the necessary vouchers have been
received, and have further been completed by obtaining thereon, from the responsible
disbursing officers of the division, the classification of the charge as. attested by their
dated initials. He should further see that, when a transfer advised to the division for
adjustment is responded to provisionally, the-objection raised thereon is pursued with a
view to ensure speedy settlement.
CHAPTER XVIII.—PAY AND ALLOWANCES.
A .— IN TR O D U C TO R Y
Pay and allowances of Government servants of the department, if not charged directly to works, as
well as all personal advances sanctioned by competent authority, are drawn from treasuries
on bills in forms, and in accordance with the procedure prescribed in the relevant Treasury
Rules which are applicable to the Public Works Department subject to the special rules laid
down in this chapter.
Note 1.--The sanction of competent authority to personal advances may, if
preferred, be obtained in the form of countersignature on the bill itself
before it is presented at the treasury.
Note 2.—Payments to Gazetted Government servants of the department on
account of rewards for passing examinations in languages should not be
made without obtaining the previous authority of the Accountant General
(See Rules. 259 and 260 of the Treasury Rules, Volume I). Such payments are
classified under "Allowances and Honoraria, etc."
B.—PREPARATION OF BILLS
I.—General
Gazetted Government servants draw their own bills, but the claims of non-gazetted Government
servants should be preferred separately by heads of offices under whom they are employed,
and the latter should make proper arrangements for disbursing the amounts so drawn.
Note.—For the purposes of this rule, the Divisional Officer is treated as the
"head of office" of the entire establishment employed in the division, but
should this lead to abnormal delay in payments in any subdivision, the
local Administration may, in consultation with the Accountant General,
authorise the pay and travelling allowance bills of the establishment of
that subdivision to be drawn by the Subdivisional Officer •either on his
own responsibility or after check by the Divisional Accountant and
countersignature by the Divisional Officer, as may be convenient. Note 2
below Rule 281 of the Treasury Rules, Volume I, does not, however, apply to
travelling allowance bills which Subdivisional Officers may draw on their own
responsibility.
S eparate establishm ent bills should be prepared by the drawing officer for each of the establishm en
specified below, the entries relating to each section of establishm
e.g., the
ent,subordinate
engineering service, Divisional Accountants, draftsm an, clerks, etc. being grouped separately
in each bill:—
O ne for all perm anent m em bers of the subordinate engineering service. Divisional A ccountants an
 other • establishm ents aonprovincial scale,
O ne for all other perm anent establishm
. ents
O ne for all tem porary establishm ents on a provincial scale, and
O ne for all other tem porary establishm ents.
For claim s of travelling allowance a single bill will suffice, but entries m ust be grouped according
to sections as in the case of establishm ent bills.
II. — Classification.
Bills paid at treasuries are incorporated in the general accounts, kept by the Accountant General.
Drawing officers are, however, responsi ble that (!) the name of the circle of
superintendence and (2) the major head and other particulars necessary for determining
the accounts classification
(vide rules 1 and 2 of Appendix 5) are recorded on each bill.
Note —The cost of any special establishment for acquisition of land, entertained
under orders of Government by a Civil officer acting as a Public Works Disburser, is
chargeable as the cost of the works concerned and not as general establishment
charges, v/rfe-paragraph431.
If as permitted by Rule 218 (b) of the Treasury Rules, Volume 1. emoluments up to the date of
transfer are not drawn before a Government servant proceeds on transfer, emoluments
for the whole month may be drawn in the new appointment, the allocation of the charge
to the old and new appointments being clearly specified on the bill.
Note.—In the case of non-gazetted Government servants, the last-pay
certificate: should give all the necessary information, so that the allocation
may be correctly noted by the drawing officer in the bill of the new office. In
the case of gazetted Government servants whose last-pa v certificates are
prepared by Treasury Officers, the responsibility for showing the correct
allocation in bills rests with the Government servants themselves.
C— ENCASHMENT OF BILLS
Non-gazetted Government servants' bills should be presented at the nearest district treasury for
payment. They should be accompanied by a memorandum signed by the drawing officer
and specifying separately the amounts of (a) cash required for disbursement and
remittances to be-made in cash, (b) cash orders or State Bank drafts, as the case
maybe required on each of the sub-treasuries subordinate to the district treasury for
payments to be made to establishments stationed near the subtreasuries and (c) State
Bank drafts on other treasuries or agencies of the Bank for amounts which may have to
disbursed outside the district but with in the jurisdiction of the drawing officer. See also
paragraph 4 (5) of Appendix 8 to the Treasury Rules Volume II.
Gazetted Government servants, who are stationed at the places where there are ho treasuries,
or sub-treasuries may utilise the services of barkandaz guards, if any, attached to their
offices, for the encashment of bills relating to their personal claims and Government will
accept liability for any loss caused by the act of the guard if the Gazetted Govern-
ment servant is not at the station where the money is drawn.
Note —This is an exception to the general rule that Government accepts no
responsibility for any fraud or misappropriation in respect of money or
cheques or drafts made-over to a messenger, vide Rule 244 (1) of the
 Treasury Rules, Volume I and Note printed at the top of Form T. R. 1 6,
Treasury -Rules, Volume II.
D.—DISTRIBUTION OF PAY AND ALLOWANCES
I.—General
Special attention is invited to Rule 283 of the Treasury Rules, Volume I, prescribing the
procedure for distribution of pay and allowances to establishments. Acknowledgments
should, as far as possible, be taken on office copies of bills, but where this may not be
convenient or advisable as in the case of scattered establishments, consolidated receipts
on Acquittance Roll, Form T. R. 28, may be obtained, separately for each set of
payments made at one place or at one time.
Note. ---Acquittance Rolls and receipted office copies of bills are not
required to be-submitted to the Accountant General, but, as they are
important records, they should be stamped "paid" and preserved
carefully for such periods as may be prescribed by Government.
Cash drawn on pay and travelling allowance bills of establishments should not be mixed with the
regular cash balances of the department vide paragraph 51. So long as the drawing officer
finds himself in a position to keep a proper watch over undisbursed amounts, by a
periodical examination of acquittance rolls and office copies of bill, it is not necessary for
him to keep a detailed account showing the amounts drawn from the treasury from time
to time and their subsequent disposal. There is no objection, however, to such an
account being maintained in a subsidiary register, if found convenient.
Note.—-This rule applies also to cash received by a subordinate officer for
payment of pay and allowances of Government servants under serving
him.
II—Miscellaneous Recoveries from Establishment.
Ordinarily, recoveries on account of security deposits of employee's should be made in cash when
their pay is disbursed and should be credited in the cash book of the disbursing officer.
When the amounts recovered have to be paid into a Post office Saving Bank as security
deposits, they should be forthwith remitted to the Post Office.
Note 1.—The local Administration in consultation with the Accountant
General, may, however, prescribe that security deposits should be
deducted from pay bills.
Note 2.--The rule in this paragraph applies mutatis mutandis to all
recoveries from employees which are creditable, under .the rules, to some
head in the compiled accounts of the division.
E—SPECIAL ARRANGEMENTS TO PREVENT DELAYS IN PAYMENTS

To prevent abnormal delays in payments to establishments,, in exceptional cases one, or

more of the following devices may be adopted under the orders of the local
Administration:—
Drawing officers may be permitted to present the bills of their establishments direct at
the nearest sub-treasury, but no officer should be allowed to draw on more than one
treasury or sub-treasury.
 The pay and allowances of subordinates employed in out of the way places may be
remitted to them by postal money order at Government cost.
Drawing officers may also make disbursements out of the revenue-collections or other cash
in their hands if so permitted, vide rule 7 (2) (e) of the Treasury Rules, Volume 1.
The detailed procedure to be observed will be settled by them local
inistration
Ad in consultation
with the Accountant G eneral.
If the encashm ent of a bill for an advance on transfer is likely to delay a transfer which is urgent
necessary in the public interest, the advance m ay be m ade from the perm anent advance (if any
works im prest or other available cash in the hands of the disbursing officer pending
concerned,
recoupm ent when the bill is subsequently encashed. In the of accounts
such cash the am ount
advanced should not be charged off as- a final transaction, but recorded as a tem porary
advance, so that the am ount m ay continue to form part of the cash balance for which the
disbursing officer is responsible.
F.— CO M M U NICATIO N O F SA NCTIO N S TO AC CO UN TAN T G EN ERAL
The pay and allow ances of gazetted Governm ent servants subjected
only are to a system of personal
audit. O rders affecting the personal em olum ents, postings, leave, etc. of gazetted G overnm en
servants only should, therefore, be com m unicated to the Accountant G eneral sanctioning
by the
authorities. Changes in the personnel of subordinate m establish
ents and in their em olum ents
should be indicated in pay bills and absenteestatem ents by the authorities preparing those
docum ents, who are responsible that orders of com petent authority are obtained in each case as
require d by the rules.
Note 1.—If an order affecting a gazetted Government servant is notified in
the Gazette, separate intimation to the Accountant General, by letter, is not
necessary except in cases of urgency.
Note 2.—Orders of a special nature authorising the grant to a non-gazetted
Government servant (or ordering the discontinuance) of any increase in the
emoluments admissible to him against the sanctioned pay of the
appointment which he holds should, however, be communicated to the
Accountant General by letter or, if preferred, in monthly statements which
should reach the Accountant General by the 5th of each month.
All orders revising sanctioned scales or sanctioning the creation of abolition of permanent or
temporary appointments should at once be communicated by letter to the Accountant
General.
In the case of all transfers of divisional, sub-divisional or other executive charges, a report of
transfer of charge should be prepared in the manner prescribed by Government and
sent to the Accountant General through the Superintending Engineer. Whenever the
transfer of charge is prolonged so that two Government servants may be entitled to
draw pay and allowances simultaneously for the same appointment (see Audit Ins-
truction under Fundamental Rule 107), the Superintending Engineer should intimate, to the
Accountant General if the time taken is reasonable and the relieving officer may be
considered as on duty for the period. If however, the Superintending Engineer considers
the time taken in making over and receiving charge to be excessive, the relieving officer
must be treated as if he were on leave or on joining time, etc., at the case may be, for
as much of the time as may be regarded as excessive
CHAPTER XIX.—CONTTNGENT CHARGES
 A .— M O D E S O F O B T A IN IN G C A S H
Cash required to disburse contingent charges is obtained from treasuries in one of two ways:
—
I. By cheques, i.e. in the same way as cash required for works payments, and
II. Directly by bills i.e. in the same way as cash required for payment of pay and
allowances.
The second of these methods can be adopted only if the local Administration has
authorised it.
Note.—Under the first method, contingent charges are incorporated in the
Monthly Account of the division, whereas under the second method they do
not enter the divisional accounts at all, though ultimately in the Accountant
General s office they are accounted for against the appropriations to which
they relate.
B.—GENERAL RULES
The rules in part V, Chapter V, of the Treasury Rules, Volume I, apply generally to the Public
Works Department to the extent that they may not be inconsistent either with the
authorised method of obtaining cash for contingent charges (vide paragraph 464) or with
any of the special rules in this Code.
The expression Contingent charges as used in Public Works accounts does not include
charges which under the rules in Appendix 2 are classified under some other head of
expenditure, e.g., Works, Repairs and Tools and Plants. See also paragraph 468.
If the contingent charges of a division excluding Special Contingencies (vide Rule 287 of the
Treasury Rules, Volume 1), during a month, exceed the monthly limit for such charges
fixed by the local Administration, the bill for the month should be submitted to the
Superintending Engineer for sanction, which will be signified by that officer countersigning
the bill.
Contingent Charges and Grant-in-aid may be included in the same bill, but the abstract of the bill
should show the total charges for each class separately.
C.— SPECIAL RULES
I. — W hen cheques are drawn on Treasuries.
When cash required for meeting contingent charges is drawn from treasuries by cheques, the
account procedure will be as follows:—
Payments made should be brought to account, in the first instance, in cash books or imprest cash
accounts, like works payments.
At the end of the month all contingent charges (including Stock and adjustment transactions)
should be consolidated in a bill in Form T.R. 32 (headed Not Payable at the Treasury) for
subm ission to the A ccountant G eneral w ith the M onthly A ccount. P articulars of the C harges nee
not be entered in this bill except in the case of m iscellaneous item s w hich do not fall under one
the classified sub-heads for specific
charges.
For abstracting the contingent charges of the m onth tion the adop
of the form of the C ontingent
R egister(vide R ule 299 of the Treasury rules, V olum e I; is recom m ended. See also R ole 301 of
the Treasury R ules, V olum e I.
P aym ents should be m ade out of the regular cash or im prest balances of the division and not out
undisbursed balances of cash draw n from treasuries for paym ent of establishm ent charges.
Note.—Payments to Treasury Officers for value of service stamps
obtained by indent should invariably be made by cheque, the indents
being prepared in Form T. R. 35. The Treasury Officer will retain the indent
and grant a receipt in a form written up by the clerks of the Treasury and
signed by himself whatever the amount may be, See also Rules 103 and
317 of the Treasury Rules, Volume I.
II.— W h e n B ills a re d ra w n o n T re a s u rie s .
The following rules are applicable only when contingent bills are drawn on treasuries:—
a) The procedure prescribed in the Treasury Rules for drawing bills direct on the
treasury, for keeping the accounts of cash obtained on the bills and for making
disbursements applies in toto.
b) C ontingent bills m ay be draw n only by the D ivisional O fficer, or such other officer as m ay
have been specially authorised by the local Adm inistration, the procedure for the encashm ent o
the bills being the sam e as prescribed for establishm
bills in
entparagraph 454.
c) P aym ents m ade out of the cash thus draw n are subject to the rules of this C ode, both in
regard to the m anner of authorising and m aking paym ents and to the form s of vouchers to b
obtained in support thereof.
d) D ebits from other departm ents or provinces for supplies ablecharge
to contingencies,
intim ations of w hich m ay be received from the A ccountant G eneral, should be dealt w ith in th
m anner indicated in R ule 316 of the Treasury R ules, V olum e I, w ithout being form ally responde
to in the accounts of the
division. Other debits, of which intimations may be received direct
through Advices of Transfer Debit, and Stock and adjustment transactions arising,
within the division, should be cleared, by an entry in the regular accounts, by debit to
"the Accountant General's office on account of the Contingencies of the division," the
transaction being incorporated in due course in the Contingent Bill as laid down in the
rule already quoted.
N o te .— In a c c e p tin g in v o ic e s o f s to re a n d w o rk b ills , e tc ., re c e iv e d froa nmd o th e r d iv is io
d e p a rtm e n ts , c h a rg e s p e rta in in g to c o n tin g e n c ie s s h o u ld b e c le a rly s p e c ifie d ,
n e c e s s a ry , d is tin g u is h e d fro m o th e r c h a rg e s , s o th a t, in c a s e s w h e re th e n e
a d ju s tm e n t c a n b e e ffe c te d in th e A c c o u n ta n t G e n e ra l's o ffic e , th is m a y b e d o n e
fu rth e r re fe re n c e to th e d iv is io n a l o ffic e .
T h e ca sh o b ta in e d fo r c on tin g e n t ch a rg e s sh o u ld n o t b e m ix e d u p w ith b a lan c es o f ca s h o b ta in e d f
p u rp o s es , a n d ca re s h o u ld b e ta k e n th a t ca sh c ha rg e s re la tin g to o the r h e a d s a re n o t b ro u
a cc o u n t, ev e n te m p o ra rily , a s co n ting e n t c hv aice
rg eve
s rs
o ra .
 CHAPTER XX.—DIRECTION AND OTHER SPECIAL
OFFICES
A.—INTRODUCTORY
The rules in this chapter apply only to the offices of Chief and Superintending Engineers
Superintendent of Works, and other special officers not being Divisional Officers or
their subordinate officers. These offices are described as special offices in this chapter,
The head of a special office is not concerned with the actual execution of works, with the
disbursement of money, or with the provision or custody of any materials, otherwise
than possibly as an officer of control. If, however, he is required at any time to
assume an executive charge, the monetary and stores transactions of such charge
should be kept distinct from the transactions of his special office, and accounted for
under the rules applicable to Divisional Officers.
B.—RECEIPTS.
475) Heads of special offices do not ordinarily realise any departmental receipts. Any petty
amounts received occasionally should be remitted at once to the treasury in
accordance with the procedure prescribed in Rules 92 to 96 of the Treasury Rules,
Volume I. See also Rule 82 of those Rules.
Note.—For recoveries from the staff see paragraph 480.
C.—PAYMENTS
I.— In tro d u c to ry
476) Thus, the monetary transactions of heads of special offices are practically confined to
payments of office expenses and pay and allowance of themselves and the members of
their offices. These may be divided into two distinct groups.
I. Pay and allowances.
II. Contingent Charges.
477) Cash required to meet these payments is obtained by bills drawn on treasuries under the
rules in the following paragraphs.
Note.—It is also permissible to obtain cash for contingent charges from
Divisional Officers instead of from Treasury Officers. Where this method is
preferred, the detailed procedure will be prescribed by the Accountant
General.
II.— Pay and A llow an ces.
478) The rules in chapter XVIII for divisional offices apply mutatis mutandis to special offices.
The following rules are peculiar to them.
479) The number of separate establishment bills prescribed in paragraph 451 may, however, be
reduced in consultation with the Accountant General, who will specify the sections into which
the bills should be divided.
480) Recoveries from the establishment of special offices are not subject to the rules in
paragraph 458. They should, as far as possible, be made by deduction from their bills.
 When, however, the amounts recovered have to be paid into a court of law, or into the
Post Office Savings Bank as security deposits, recoveries should be made in cash at
the time of disbursement of pay and the amounts, recovered should be forthwith
remitted.
III.—Contingencies.
481) The general rules relating to Contingencies are given in Part V. Chapter V of the
Treasury Rules, Volume I.
482) Charges for new supplies of, and repairs to, articles of the classes which in the case Of
executive offices are classified under the head "Tools and plant," are treated as
contingent charges, etc., in the case of special offices.
483) The account procedure prescribed in chapter VII for Tools and Plants of divisional
offices need not be observed in special offices in respect of the articles referred to in
paragraph 482, though these will otherwise be treated as Tools and Plant for die
purposes of the Public Works Department Code. Suitable registers showing the
receipt, disposal and balances of the articles should, however, be maintained.
Note.—If any articles of this class are transferred to a divisional office, the fact
of the transfer should forthwith be reported to the Accountant General, even
though no adjustment of cost if required to be made under rule.
 CHAPTER XXI—ACCOUNTS RETURNS OF SUB-DIVISIONAL OI\FICERS.
484) Subject to such special arrangements as may be authorised by the local Administration after
consultation with the accountant General to apply to cases where a Sub-divisional Officer is
not authorised to make disbursements, the accounts of Sub-divisional Officers should be
kept in accordance with the following rules.
485) A Sub-divisional Officer maintains the initial account records of cash and stores as
described in chapter VII and VI as well as a Works Abstract with certain accompaniments,
for each work in progress. All these records are, as a rule, written up as the transaction take
place. Sub-divisional Officer is not, however, required to consolidate the transactions into a
compiled account, this work being done in the divisional office for the entire division.
486) The initial accounts of cash and stores for a month should be closed on the 25th, or such
earlier date between the 19th and the 25th as may be fixed by the accountant General for
the purpose. The subsequent transactions of the calender month should be treated as
those pertaining to the accounts of the following month. In the month of March, however, the
initial accounts of the Sub-division should be kept open until the 31st.
Note 1.—The object of this rule is that the accounts returns of sub-divisions
should reach the divisional office in sufficient time for the compilation of the
Monthly Account of the division and its submission to the Accountant
General by the prescribed date.
Note 2.—In cases where sectional officers are authorised to maintain
separate initial accounts of stock in their charge, which have to be
incorporated in those of the Sub-divisional Officer, the former may be
permitted, except in March, to close their monthly accounts three days before
the date of closing fixed for the subdivision. This limit of three days may be
relaxed by the Accountant General in exceptional cases.
487) Immediately after the Cash book of a month has been closed under paragraph 486,
the Cash Balance Report, Form 5 prepared under paragraph 81, should be
transmitted to the divisional office.
488) Copies of the Cash Book (supported by vouchers) should be sent to the divisional
office twice a month or oftener as may be directed by the Divisional Officer. The copy
for the last period of each month should accompany the Cash Balance Report.
Note .1.—As the accounts of the division in respect of the cash transactions
of subdivisions are based on the copies of subdivisional cash books
prepared under this rule, Subdivisional Officers should satisfy themselves,
before signing them, that they are true copies and correct in all respects. As
a further precaution, the totals of the "cash" columns on both sides should
be expressed in words in their own hand.
Note 2.—The Accountant General, to eliminate the work of preparing copies,
may permit subdivisions at the headquarters of a divisional office to
maintain two alternative cash books—one being submitted in original to the
divisional office at the end of the month and the other being used in the
month following.
Within three days of the date on which the accounts of a month are closed, the returns
enumerated below should be forwarded to the divisional office with a covering list in
 form 93:—
Abstracts of Stock Receipts and Issues, Forms 9 and 10, supported by receipted invoices
or other vouchers, and extracts from. Register of Stock Receipts and Issues.
(Copies).
Accounts of Receipts and Issues of Tools and Plant, Forms 13 and 14, supported by
necessary vouchers and acknowledgements. (In original).
A Works Abstract (accompanied where necessary by Form 35 or 36 and by Form 53—
Transfer Entry Order, in the cases referred to in paragraph 173 for each work in
progress [vide paragraph 4 (68) Jin connection with which there was any tran-
saction during the month with the detailed list in Form 94.
A "Petty Works Requisition and Account", Form 32 for each petty work in progress in
connection with which there was any transaction during the month (in original) with a
detailed list in Form 94.
Transfer Entry Orders, Form 53, relating to the accounts of the month, excluding those
proposed from time to time, vide paragraph 170.
Other accounts returns which Sub-divisional Officers should, submit to the divisional
office are the following:—
Monthly—
"Statem ents of Receipts, Issues and Balances of Road M etal". vide
Form paragraphs
16 161 and
162.
Such statem ents or reports(vide paragraph 195) in connection with recoveries of rents of
buildings'" and lands, as the Divisional O fficer m ay require the Sub-divisionalprepare.
O fficer to
Estim ate of probable .requirem ents of cash, if prescribed by the Divisional O fficer under Note 1
below paragraph 55.
Half-yearly—
Balance Return of Stock, Form 11, on or before the 20th April and 10th O ctober.
Yearly—Register of Tools and Plant, Form 15, on or before
15ththe
October.
Occasional—Reports of verification of stores (including materials at site of works),
immediately after each verification.
 CHAPTER XXII—ACCOUNTS OF DIVISIONAL OFFICERS.
A.—INTRODUCTORY
491) The cash and stock accounts of the divisional office for a month are closed
on the last working day of the calendar month.
492) The Transfer Entry Book for a month should be closed as soon as possible after
the expiry of the month, but before this is done, all necessary transfers, e. g. those relating to
the levy of the prescribed, percentages for establishment, tools and plant, supervision
charges, etc. should be made.
Note.— The transfer entry relating to the levy of percentages for establishm ent
tools and plant, and accounts and audit charges, is effected on a single order of
the Divisional O fficer recorded in Form 62, the special form prescribed for the
purpose,vide paragraph512.
493) The cash and stock accounts of the entire division, as also all transfer
transactions, should be scrutinised by the Divisional Accountant before they are
incorporated in connected registers and schedules and the Monthly Account.
Note 1.—The Divisional Accountant's responsibility as, a primary .auditor
extends also to the examination of all claims included in bills presented
direct at treasuries by the Divisional Officer, and on behalf of the latter he
should also examine the accounts of the disposal of money obtained on
those bills.
Note 2.—In all matters connected with the personal claims of Government
servants, the Divisional Accountant is expected to give expert advice and
help. He should see in particular that service books and leave accounts of
subordinates are maintained in accordance with rule, that the annual
establishment return in the form prescribed by the Auditor General is
accurately prepared, and that the admissibility of leave applied for by sub-
ordinates is verified before the leave applications are disposed of by the
Divisional Officer or forwarded to higher authority. In all cases of doubt,
however, he should advise the Divisional Officer to consult the Accountant
General.
B.— SCRU TINY O F ACCO U NTS
494) The Divisional Accountant should exam ine the accountsofreturns
Sub-divisional
Officers on receipt to see.—
i. that they have been received in a com plete state.
ii. that all sum s receivable are duly realised, and on realisation credited to the proper head
of account as well as to thesonalper account, if any, of the contractor, em ployee or other
individual,
iii. that the charges are covered by sanctions and appropriations and are supported by
com plete vouchers, setting forth the claim s and the acknowledgem ents of the payees legally
entitled to receive the sum s paid,
iv. that all vouchers and accounts are arithm etically correct,
v. that they are in all respects properly prepared in accordance with the rules
applicable to each case, and
 vi. that all charges are correctly classified, those which are debitable to the personal
account of a contractor, employee or other individual, or are recoverable from him under
any rule or order, being recorded as such in a prescribed account.
It should be seen in particular that, on the basis of rates sanctioned by competent
authorities, and of facts (as to quantities of work done, supplies made, etc., or services rendered)
certified by authorised officers, the claims admitted for payment are valid and in order.
Note.—It is not necessary that the Divisional Accountant should check
personally the arithmetical accuracy of all vouchers and accounts, but he is
responsible that a cent, per cent, check is exercised efficiently under his
supervision.
495) The Divisional Accountant should exercise a similar check, from day to day, in
regard to (i) the transactions recorded direct in the cash and stock accounts of the
divisional office, and (ii) bills and vouchers of subdivisions, which are submitted to the
Divisional Officers for approval before payment is made by the Sub-divisional Officer. In
respect of charges, this examination should be conducted before the payment is made.
496) Every payment should be so recorded, and a receipt for the same so
obtained, e.g., see paragraph 223 and 224, that a second claim against Government
on the same account is impossible, and if it represents a refund of a sum previously
received by Government, it should also be seen that the amount paid is correctly
refundable to the payee.
497) If the Divisional Officer has set a limitation on the drawings of any
Subdivisional Officer, on a treasury for any month, he should intimate the same to the
Treasury Officer, or the Bank, and specify the date of commencement and termination
of the account month of the Sub-divisional Officer. The Divisional Accountant, while
examining the Cash Book of the Sub-divisional Officer, should see that the total
amount of cheques drawn by him during at the month does not exceed the prescribed
limit; see paragraph 60.
498) The Divisional Accountant is responsible that every order or sanction
affecting expenditure to be accounted for in the monthly Account is noted at once in a
suitable register (or other account), preferably one wherein the expenditure incurred
against it can be watched readily. General sanctions to estimates and. appropriations for
works should be noted in the Register of Works.S auctions to fixed charges of a
recurring character, e. g. those relating to the entertainment of work-charged
establishments should be entered in the Register of Sanctions to Fixed Charges, Form
58. For sanctions to special payments chargeable to the accounts of works, and other
miscellaneous sanctions, Form 59, Register of Miscellaneous Sanctions, will be found
suitable.
Note 1.—Forms 58 and 59 may also be used in respect of sanctions to
contingent expenditure when this is not brought to account in the Monthly
Account, but separate pages of these registers should be set aside for this
purpose.
Note 2.—Sanctions to estimates for works should be entered in the
Register of Works and a collective register of all sanctioned estimates be
maintained in such form as may have been prescribed by Government.
If against a single sanction two or more disbursing officers have to operate simultaneously, the
 orders of the Divisional Officer should be obtained imposing a definite limitation on the
money transactions of each officer. Similarly, if disbursing officers of two or more divisions
are concerned, the orders of the Superintending Engineer or higher authority should be
taken. In such cases it may be advisable to have a separate working estimate, or other
sanction, to cover the transactions of each disbursing officer, and for the purpose of
bringing the expenditure to account, these should be treated, as far as possible, as
independent transactions pertaining to the same group of works or the same project. If
this is not possible, special arrangements must be made for the check of the total
expenditure against the sanction.
It is one of the functions of the Divisional Accountant to see that expenditure which is within
the competence of the Divisional Officer to sanction or regularise, is not incurred, as a
matter of course, under the orders of subordinate disbursing officers without his
knowledge. All such items of expenditure should at once be brought to the notice of the
'Divisional Officer and his orders obtained and placed on record. See also paragraph 23.
The works expenditure should be checked with the estimates to ensure that the charges incurred
are in pursuance of the object for which the estimate was intended to provide. In the case
of works the expenditure on which is recorded by sub-heads (that is, items of work such as
brick work, etc.) the Divisional Accountant is responsible for checking the expenditure on
each sub-head with the estimated quantity of work to be done, the sanctioned rate,
and the total sanctioned cost, so that he may bring to notice all deviations from the
sanctioned estimate.
When a recovery has been ordered to be made from a contractor or other person, which
cannot be watched through a suspense or other account specially prescribed for the
purpose, the order should be noted at once in a register of recoveries in Form 95,
opened specially for the purpose, so that the amounts recovered from time to time (with
particulars of the account concerned) may be recorded against it, and prompt comp-
liance with the order watched.
It is permissible to take in reduction of the expenditure on works in progress, certain recoveries
of expenditure (vide paragraph 176,) e.g. sale-proceeds of surplus materials and plant
acquired specially for any work, or of materials received from dismantled structures,
irrespective of whether the estimates for the works make allowance for such recoveries or
not. The amounts of such receipts are, however, not available for expenditure in excess
of that authorised in the estimate for the work and the Divisional Accountant should see
that, without the orders 'of competent authority, the gross expenditure authorised is not
exceeded, or surplus receipts realised are not utilised towards additional expenditure.
He should, at the same time, watch the receipts, with a view to bring to the Divisional
Officer's notice, and obtain that officer's orders on, all marked deviations from the
provision for such credits in the estimates of works.
Note 1.—In the case of works the accounts of which are kept by sub-heads,
all such receipts should be credited to a special sub-head in these
accounts, vide paragraph 2fi8. In the case of other works, the progress of
the realisation of receipts should be watched through the Register of
Special Recoveries (vide paragraph 502), which should be posted from
sanctioned estimates in respect of credits anticipated therein, and from the
accounts in respect of receipts realised from time to time.
Note 2.—The Divisional Accountant should see also that savings due to
 abandonment of parts of a work, as evidenced by the quantities of the work
executed or otherwise, are not utilised towards unauthorised expenditure.
A fter check every voucher should be enfaced w ith the w ord "checked" over the dated initials of t
D ivisional A ccountant, as w ell as of any clerk w ho m ay have applied a prelim inary chec
V ouchers not subm itted to audit
(vide paragraph 525) should be "cancelled" by m eans' of a
perforating or endorsing stam p and kept carefully, to be mable
ade for
avail
test audit w henever
dem anded by the A ccountant G eneral.
Note 1.—Vouchers relating to contingencies, which do not amount to more
than rupees twenty-five each, should be dealt with in the manner indicated
in the certificate of the disbursing officer printed on Form T. R. 33.
Note 2.—Stamps affixed to vouchers should be so cancelled that they cannot
be used again, and if with this object they are- punched through, care
should be taken that the acknowledgment of the payee is not destroyed
thereby.
Note 3 .—Vouchers relating to new supplies of tools and plant should be
completed by noting on them the name of the month in the accounts of
which the articles acquired were brought on to Form 13, Account of Receipts
of Tools and Plant.
The results of the examination of accounts and vouchers received from Sub-divisional Officers
should be intimated to them in all cases in which it is necessary to obtain further information,
accounts, vouchers^ certificates, etc., or to direct them to correct the relevant records of
their offices or avoid the recurrrence of any irregularity. The procedure to be observed may
be prescribed by the Divisional Officer. The records connected with the results of the
examination should be retained so as to be available for the Accountant General's
inspection.
C.—SETTLEMENT OF ACCOUNTS WITH TREASURIES
As soon after the expiry of the month as possible, a monthly settlement should be effected
with all treasuries in respect of the transactions of the entire division with them.
For payments into treasuries, consolidated receipts should be prepared in Form 50 for the
whole of the remittances made to each treasury, and sent to the Treasury Officers for
signature.
For cheques drawn, the pass books, duly completed for the month, should be obtained from
the Treasury Officers with the certificates of issues from treasuries (which are prepared
in the form reproduced below), and their agreement with the cash books of the division
should be effected in Part II of Form 51.—Schedule of Monthly Settlement with.
Treasuries, which also gives details of the differences.
I hereby certify that the total issues made from this treasury on cheques drawn against
the account of Mr. , Officer-in-charge, Division, during
19 , amounted to Rs. (in words).
The certificate of agreement should be recorded in the pass book over the signature of the
Divisional Officer without recording any details of the uncashed cheques or other differences.
Note 1.—The pass book or list of cheques cashed is written up in Form
T.R. SI. It should remain in the divisional office as an account record of the
office and should be sent to the treasury periodically on fixed dates (at
 weekly intervals in the case of the treasury at the divisional
headquarters) to be written up. The identity and the amounts of the
cheque entered as cashed should be examined at the earliest
opportunity, the pass book being initialled (and dated) by the Divisional
Accountant in token of the check.
Note 2.—Form 51 is required for submission to audit in original, vide
paragraph 523. The office copy of the details recorded in it should be
maintained in the cash book of the divisional office, the entries being
made, over the signature of the Divisional Officer, just after the closing
entries of the month referred to in paragraph 78.
Note 3.—If the Divisional Officer is placed in account with any treasuries
which are in account with an Accountant General other than his own, or
with a military treasure chest, a separate Schedule of Monthly Settlement
with Treasuries, Form 51, should be prepared in respect of the treasuries
of each circle of account.
As sub-divisional cash books are closed on -various dates before the last date of the calendar
month, and the accounts of subtreasuries are also not closed on that date, transactions
recorded in the cash books of the Public Works Department for a month may sometimes
be responded to by the treasury in an earlier or a subsequent month. This disbursing
factor should be borne in mind. Differences which are neither due to this cause, nor
represent amounts of uncashed cheques, should be settled expeditiously in consultation
with the Treasury Officer concerned.
D.—COMPILATION OF ACCOUNTS
1.3-Monthly Accounts
(a) INTRODUCTORY
.
Before the actual compilation of the various schedules and schedule dockets, etc., is undertaken, the
Abstract Book, Form 81, m ay be" written up from the original Cash Books, Abstracts of
Receipts and Issues of Stock, and the Transfer Entry Book in accordance with the
instructions printed on the standard form. The Book will consolidate all thetions
transac
of the
division and will thereby facilitate the location of errors and omissions made in the
com pilation of the Monthly Account from the schedules and also serve as an independent
check over the accounts compiled.
so
(b )SC H ED U LED O C K ET.S
As cash vouchers and transfer entry orders, relating to (i) charges on works other than
percentages charged for establishment, tools and plant, etc., and (ii) other items of
expenditure or disbursement for which a contingent bill is not required, come to hand
and are scrutinised, they should be posted into Schedule Dockets in Form 61, a
separate form being used for—
each work to be accounted for in a Schedule of Works Expenditure, Form 63, or in the
Schedules of Deposit Works and Takavi, Works, Forms 65 and 66,
each manufacture or other item of expenditure debitable to Stock and to be accounted for in
the Schedule of Debits to Stock, Form 72 (vide paragraph 517),
each separate class of charges (including refunds of revenue) for which a schedule in any
other form has to be prepared under the rules in this chapter.
 Cash receipts which have to be taken in reduction of expenditure (vide paragraph 176)
should be posted as refunds, with brief particulars of the transactions. At the end of the month,
the schedule dockets should be completed in respect of the Stock transactions by posting
therein all the Stock debits and credits of the month as recorded in the lower part of
Forms'10 and 9, Abstracts of Stock Issues and Stock Receipts, respectively, omitting those
brought to account through the Cash Book and the Transfer Entry Book, vide Note 2 below
paragraph 111. The total of the month's stock transactions relating to each schedule docket
should be entered therein as a single figure, plus or minus according as it is a debit or a credit,
and if there are both debits and credits to be entered, the .net result only should be posted.
Thus in the case of schedule dockets for works, this figure represents the total issue of
materials from stock to the work and the materials transferred from work to stock will appear as
refunds under the heading "Transfer Entries". The schedule dockets should then be totalled and
reconciled with the works abstracts in the case of works, and with the schedules concerned in
the case of dockets of class (c) above. All the vouchers (including acknowledgements for stock
supplied to contractors), transfer entry orders, survey reports, and sale accounts which are
required to be submitted to the Accountant General (vide paragraph 525) should then be attached
to the respective scheduler dockets which should be numbered in a separate series for each
month.
Note 1.—The Accountant General may, however, at his discretion permit
Divisional Officers to post the Schedule Dockets at the end of the month
from the Works Abstracts as soon as the latter are completed and checked.
The Accountant General may also at his discretion dispense with the
preparation and submission of a Schedule Docket for a work when the
outlay on that work consists entirely of payments on muster rolls or other
vouchers not required to be submitted to him. In that case, the Divisional
Accountant must record a certificate in the last column of the Schedule of
works expenditure against the relevant item that the vouchers in support of
the item are such as are not required to be submitted to the Accountant
General under the rules.
Note 2.—The audit of schedule dockets is conducted in the Accountant
General'* office on the assumption that petty vouchers and initial stock
accounts in support of the certified amounts of unvouched and stock
charges have been duly audited by the Divisional Accountant, in detail
and are available for test audit. The Divisional Account is therefore
personally responsible for the accuracy of these amounts as stated in
schedule dockets.
Note3.—Some of the schedules referred to in clause (c) above include
charges for works supported by a Schedule of Works Expenditure. Such
charges and other transactions relating to the works expenditure should
be posted in the schedule dockets for the works concerned.
For percentage recoveries made on account of establishment, tools and plant, and accounts
and audit charges (vide Appendix 5), a single schedule docket should be prepared in Form
62 embracing all Government, as well as non-Government, works on which these
percentages may be leviable under rule.
Note.—This form serves as the transfer entry order relating to these
recoveries (vide paragraph 492) and should, therefore, be signed by the
Divisional Officer.
 ( c )R E G I S T EARNSDS C H E D U .L E S
All cash and transfer entry transactions of the m onth, other than those noted in the m argin,
be should
posted into one of the schedules or registers nam ed below, to which the transaction relates:—
Expenditure on
Works.
Expenditure on stock
Transactions referredin paragraph521
Registers of Receipts and Recoveries on separate capital ac
counts are kept, one for each
Capital Account. separate system orproject.

iv. Registers of Rents of Buildings and Lands, Form 49graph (para 194), a sepa rate
register being maintained for each major head, etc., as in respect of Nos. (i) to (iii),

v. Schedule of debits to "Adjusting

Account be
tween Central and provincial
Governments,"and
vi. Schedule of credits to "Adjusting
Account between Central and Provincial
Governments", All in Form 77-A
vii. Schedule of Debits to ''Adjusting
Account with Railways," and
viii. Schedule of credits to "Adjusting
Account with Railways,"

Schedule of Debits to Rem ittances, and

both in Form 77
Schedule of Credits to Remittances,

Schedule of Debits to Miscellaneous

Heads of Account, and
I
Schedule of Credits to Miscellaneous Heads both in Form 6.
of Account.

Suspense Register, Form 67, in respect of transactions falling under the Heads "Purchases".
and "Miscellaneous P. W. Advances" vide paragraph 348 and 361.
Deposit Register, Form 67 (vide paragraph 401),
Schedule of London Stores, Form 71 (vide paragraph 369),
Schedule of Deposit Work, Form 65 (vide paragraph 410),

Of these registers and schedules, Nos. (i) to (iv) and (xiii) to (xvii)* have already been
described in the paragraphs quoted against each.
Note 1.—Rent and other revenue receipts pertaining to (a) Military Engineer
Services, (6) Royal Pakistan Air Force, (c) Posts and telegraphs
Department Works and (d) Archaeological Works of the Central Government
 referred to in paragraph 515, should be posted in separate registers, Forms 49
and 46, for each (as required).
Note 2.. —A separate schedule should be prepared for each class of receipt
for which a separate register is maintained.
Note 3.—When under a major head of revenue, there are more than one
system of works, for which separate capital accounts are kept, a
summary of the receipts of all systems working up to the totals of the major
head, should also be prepared.
Schedules (v) to (vii) are intended to bring together all transactions which originate in the division
and have to be adjusted by the Accountant General through the major heads "Adjusting
Account between Central and Provincial Governments" and "Adjusting account with
Railways". The transactions relating to "Adjusting Account between Central and Provincial
Governments" should be detailed by each Government and those relating to "Adjusting
Account with Railways" should be grouped by each Railway.
Note.—Kerns or groups of items for which details are given in separate
schedules, e.g. Schedule of Receipts. (Form 46) and works expenditure
(Form 64), should be shown as a single item.
Schedules Nos. (ix) and (x) are the schedules in which all remittance account
transactions, other than those mentioned in (c) above, are collected, the entries
being grouped under the headings given in the sample entries of Form 77.
Subject to such instruction as may be issued in this behalf by the Accountant General,
schedules No. (xi) and (xii) are intended to collect all disbursements and receipts
which do not pertain to any of the other schedules mentioned in this paragraph or
to any of the works or stock expenditure schedules referred to in paragraphs 515 to
517. These transactions are adjusted finally in the books of the Accountant General,
and ordinarily affect one of the non-Public Works major heads of revenue or
expenditure (e.g. IV—Taxes on Income', 'XXII Jails and convict Settlements', XLIV—
Receipts in aid of Superannuation', '26—Audit' and '57—Miscellaneous') or debt
heads of account (e.g.. 'O—unfunded Debt', P—Deposits and Advances—
Subventions from Central Road Fund').
Note.—Income tax deductions from work-charged establishments,
percentages chargeable on European Stores, recoveries of pensionary
charges comprised in the percentage charges levied for work done and
receipts on account of cemetery endowments invariably appear in the
Schedule of Credits to Miscellaneous Heads of Accounts. Similarly
percentage recoveries for accounts and audit appear as credits or minus
debits in the Schedules of Credits or Debits to Miscellaneous Heads of
Account respectively, according as the amounts are creditable to "XLVI-
Miscellaneous—Fees for Government Audit " or " 26-Audit. Expenditure
on works met from subventions from Central Road Fund will appear in the
schedule of Debits to Miscellaneous Heads of Account. See also
paragraphs 414, 418 and 420 for expenditure on works relating to certain
Local Funds. As regards other transactions, they should not be classified
under the final or debt head concerned and shown in the Schedules of
Credits or Debits to Miscellaneous Heads of Account, unless the
Accountant General has authorised this : ordinarily they should be
 classified by Divisional Officers under the remittance head " Public Works
Remittances— III Other Remittances " and included in the Debit or Credit
Form 77, as the case may be. See also paragraph 12 and 13 of Appendix 3.
At the end of the month, the stock transactions of the month, as recorded in the Abstracts of
Stock Receipts and Stock Issues, Forms 9 and 10, excluding transactions brought to
account (vide Note 2 below paragraph 111) through the Cash Book and the Transfer
Entry Book, should be incorporated in the schedules referred to in paragraph 513, and
the schedules should be completed in all other respects, e.g., (1) in the Debit Schedules
77-A, 77 and 76 and in the Deposit Register should be posted, from the detailed
schedules concerned (vide paragraphs 515 and 516), the total amount of works
expenditure debitable to each head of account, Government, department, division or
office (see also paragraph 401) and (2) the total amount of the cheques drawn during
the month should be entered in the Credit Schedule, Form 77, as a single entry for
treasuries of each circle of account, under the sub-heads "II—Public Works Cheques" or
"III—Other remittances—(b) Items adjustable by Public Works Officers", as the case may
be, of the head "Public Works Remittances" (see also Note 3 below to paragraph 508).
Note 1.—Expenditure on famine relief works should be entered in Debit
Schedule 76.
Note 2.—In the Schedule of Debits to Remittances the expenditure on the
works referred to in clause (a) (ii) to (a) (v) of paragraph 515 should be
shown separately from that on other works.
(d) SCHEDULE or WORKS EXPENDITURE.
After a reconciliation has been effected between the totals of works abstracts and relevant
schedule dockets, a Schedule of Works expenditure should be prepared in Form 63,
separately for expenditure relating to each of the following classes:—

Each major head (or a division thereof shown separately in column 1 of the classification
table of Appendix 2) under which expenditure is recorded.

Note.—This form is not used for Manufacture transactions, vide paragraph

517.

Military Engineer Services,

Royal Pakistan Air Force,
Posts and Telegraphs Department Works, entrusted to the division as a standing
and arrangement.
Archaeological Works connected with the
conservation of ancient monuments
which are debitable to the
Archeological Department.

All other Government works including occassional works of clauses (ii) to (v).
All non-Government works other than Deposit Works and Takavi Works, for which separate
schedule are prepared in Forms 6.1 and 66 respectively, vide paragraphs 410 and 424.

Only those works on which expenditure has been incurred during the month should be included
in the schedule, the entries being detailed in the order of the prescribed heads of the
accounts classification in the case of works of classes (i) to (v), and grouped separately for
each Government, department, division, local body or other party concerned, in the case of
works of classes (vi) and vii. All works forming part of a single project or system should, in all
cases, be grouped together.
Note 1.—In the Schedules for works of classes (/) to (v), money column 5 for
"Total charges of the month " should be totalled so as to bring out
separately the totals for (1) each minor head, (2) each primary unit of
appropriation (if any) subordinate to a minor head, and (?) each group of
works for which a separate lump sum appropriation has been placed at the
disposal of the Divisional Officer or a controlling authority. Against each
total of the last category should be given (a) in column 6, the total charges
of the year which will be arrived at by adding the total of the month to the
total of the year as given in column 8 of the previous month's schedule, and
(/>) in column 7 the lump sum appropriation, if placed at the Divisional
Officer's disposal.
Note 2.—In the schedules pertaining to works of classes (v/) and (vii), the
entries relating to each work should be made separately for "work
expenditure" and "percentage charges " (for establishment, tools and plant,
accounts and audit charges, etc.) one line being used for each of these two
charges and a third for the total charges on the work.
Note 3.—Save as provided for in Note 1, it is optional with the Divisional
Officer to make entries in columns, 6, 7 and 9 in respect of individual works.
These columns are not provided for in the fair copy, Form 64) of the schedule
required for. submission to the Accountant General (paragraph 523). Figures
entered in Column 6 of the office copy under the provisions of Note 1
should be noted in the Remarks column of the fair copy.
516) S im ilarly, the S chedule of D eposit W orks and the S chedule of Takavi W orks should
be com pleted in respect of expenditure transactions, w hich should be taken from the relevant
schedule dockets.
(e) SCHEDULEOF DEBITSTO STOCK.
517) A ll debits to stock should be collected in Form 72, S chedule of D ebits to S tock. The
entries in this schedule should be arranged in four (groups—
I ) "M anufacture", (2) "Land, K ilns,
etc.", (3) S torage and (4) "O ther sub-heads". U nder (1), should be detailed all m anufacture
- opera
tions in progress and under (2), all w orks in progress in connection w ith the acquisition of land
construction and repairs of kilns, etc.. Under (3) should be show n, the expenditure w hich
incurred, after the acquisition of the stores, on w ork charged establishm ent em ployed on handlin
and keeping initial accounts, the custody of stock and the m aintenance of the store go dow n o
yards, etc. U nder (4), should be show n (a) individually, all item s of expenditure on the carriage
handling, etc., of stock m aterials w hen the cost of such processes is debitable to the sub-head
stock under w hich the m aterials are classified
(vide paragraphs 124 and 306),(b) indiv idually, all
item s of acquisition of stock m aterials for w hich an estim ate is required under rule,' and (
collectively, all other item s of acquisition of stock m aterials. In respect of each m anufactur
operation, the outturn of the m(vide
onth paragraph 331) should also be show n in the schedule,
the operation and outturn being entered in tw o separate lines.
N o te.— If the D ivisio n al O fficer is sp ecially au th orized by G ov ern m en t to san ctio n t
 carriag e, h an d lin g , etc., ch arge s u p to a sp ecified m on ey lim it, it w ill d evo lve u po
th e D ivisio n al A cco u n tan t to co n d uc t the au dit o f in divid ua l item s o f ex pe nd itu
ag ain s t th e D ivisio n al O ffice r's s an ctio ns, b u t a ll ite m s o f th is clas s s ho u ld
d e tailed in the
schedule.
518) An account of the suspense head "Stock” should next be prepared in Form 73,
Stock Account. Part I of this form is the main account showing the receipts, issues and
balances, classified by sub-heads, separate figures being given in respect of the sub-heads
'Manufacture", "Land, Kilns, etc.," and "Storage" and all the other sub-heads (vide
paragraph 352) being lumped up. Part II, the Detailed Account of Issues, is written up first,
and from this part and the Schedule of Debit to Stock, Form 72, is prepared in Part I.
(f) CLASSIFIED ABSTRACT OF EXPENDITURE.
519) A consolidated account of all expenditure (vide paragraph 14) debited against
the grants of the division should be prepared in Form 74, Classified Abstract of
Expenditure. The figures relating to the several major heads (or divisions thereof shown
separately in column 1 of the Classification table of Appendix 2) should be entered in
separate sections, arranged in the order indicated in the Appendix.

M ilitary Engineer S ervices.
R oyal P akistan A ir F orce.
P osts and Telegraphs
D epartm ent.A rchaeological
D epartm ent.
Note 1.— W hen w orks for any of the departm ents nam ed in the
m argin are under
taken as a standing arrangemvideent,paragraph
515 (a), and funds for the purpose are allotted to the division, the
expenditure transactions connected therew ith should also be
abstracted in Form 74. the classification of expenditure being that
prescribed in respect of the w orks concerned;
vide N ote 3 below
paragraph 12.

N ote 2.— Refunds of Revenue are excluded from this Abstract, as they are treated
as m inusR evenue,vide paragraph 188 and Appendix 2. "Receipts and Recoveries
on Capital Account" are included in this Abstract
m inus
asexpenditure, as they
are taken in reduction of the charges under the m ajor head 1concerned
vide
1
S tatem entB ofAppendix 2.

(g )M O N TH LAYC C O U N T
520) The M onthly A ccount should be prepared in Form 80 fort presentation (w ith all
supporting registers, schedules, vouchers, etc.) tosional
the D O
ivifficer and subm ission to the
A ccountant G eneral. This account is an abstract of the entire receipts and disbursem ents of th
m onth, as w orked out in the A bstract B ook (Form 81) and as detailed in the various schedule
and registers, and show s also the opening and closing cash balances, and on the back of th
form are printed (1) a m em orandum of m iscellaneous cash receipts paid into treasuries and (2)
certificate in respect of the closing cash balances of subordinate disbursing officers, The entrie
in the A ccount are divided into three groups:— (1) R evenue entries, w hich are totals of receipts
G overnm ent under the several m ajor heads, as taken from the R egisters of R evenue R ealised
Form 46, <2) E xpenditure entries, w hich are the totals of expenditure of G overnm ent for th
several divisions of m ajor heads and are posted from the fied CAbstract
lassi of E xpenditure,
Form 74, and (3) O ther heads, entries in w hich representing both receipts and disbursem ent
are posted from the S chedules of D eposits, Takavi W orks, A djusting A ccount betw een C entr
and P rovincial G overnm ents, A djusting A ccount w ith R ailw ays,
tancesR em
and
it M iscellaneous
H eads of A ccount, Form s 78 or 79, 66, 77-A
and, 77
76.
 Note 1.—The entries posted under the several heads in the Monthly Account
should be checked with corresponding entries in the. Abstract Book (Form
81).
Note 2.—The totals of the column for receipts and disbursements must
agree, and if there is any difference due to cash being in transit between two
disbursing officers, its amount, etc., should be included in the closing
balance and the certificate of cash balance should be amplified so as to
state the amount and the steps taken to adjust the difference.
521)
a) There are certain transactions recorded in the initial cash and stock accounts,
which involve no operation on a revenue, expenditure, or any other prescribed head of
the accounts classification, as every such entry is counterbalanced either at once or
after an interval, by a similar entry of the reverse character. It is not accessary to include
such transactions; for audit purpose, in any of the schedules and registers subsidiary to
the Monthly Account, but the Divisional Accountant should see that all transactions are
cancelled by each other in due course.
b) These transactions fall under two classes:—
i. Cash from Treasury.—A cheque drawn to replenish the cash chest is
debited to this head in the Cash Book, and per contra the amount of the cheque is
entered at once, as cash received, under the same head, a cheque drawn in favour of
self being cash (vide paragraph 43) even though not cashed at once.
ii. Transfers within Division.—Remittances of cash and stock by one
accounting officer of the division to another, are debited or credited to this head when
the remittance is actually made or received.
522) Save as provided in paragraph 521, all the transactions of the division, as
recorded in the initial accounts of cash and stock and in the transfer entry book, enter
one or other of the prescribed schedules, the details being in some cases recorded in
supporting schedule dockets. Transactions recorded in the cash book and the
transfer entry book are posted direct from those sources no items being omitted; but,
those recorded in the initial accounts of stock, Forms 8,9 and 10, are dealt with as
under:—
a) those brought to account through the Cash Book or the Transfer Entry Book
(vide paragraph 111), e.g., stock purchased in cash, stock sold for cash, and stock
received from works, are left out, and
b) the rest are posted direct from the Abstracts of Stock Receipts and Stock
Issues, Forms 9 and 10.
To ensure the accurate compilation of accounts, it is essential that the transactions
referred to in (a) above are not brought to account twice, and the Divisional Accountant
should see that all items of this class are correctly separated off in the lower part of the
Abstracts of Stock Receipts and Stock Issues, Forms 9 and 10, as prescribed in Note 2 below
paragraph 111 .
(h) SUBMISSIONTO ACCOUNTANTGENERAL.
523) The Monthly Account is due to reach the Accountant General's office by such
date between the 7th and 10th of the following that
which
to it relates, as may be fixed by
the Accountant General in consultation
with the Divisional Officer. It should be supported by
the followingdocuments:—
1. Extracts from registers of Revenue Realised, Form 46, and In the same for as the
2. Extracts from Registers of Refunds (of I Revenue, Form 46. registers.

3. Classified Abstracts of Expenditure, Form 74.

4. Schedules of Works Expenditure, Form 64.
5. Consolidated Contingent Bill with (necessary vouchers), Form T. R. 32.
6. ScheduleDockets, Form 61 (with necessary vouchers, transfer entry orders, survey
reports and sale accounts attached to each). (See also Note 1 below paragraph 511).
7. Schedule Docket of Percentage Recoveries, Form 62.
8. Stock Account, Form 73 (with Sale Accounts, Form 19, in support of the Cash Credits to
Stock).
9. Schedule of Debits to Stock, Form 72.
10. Schedule of Purchases, Form 68 or 69," and extracted from the
relevant
11. Schedule of Miscellaneous P. W. Advances, Form 70 sections of the Suspense
Register,
Form 67.
12. Schedule of London Stores, Form 71.
13. Schedule of Workshop Suspense (local form).
14. Extracts from Registers of Receipts and Recoveries on Capital Account, Form
46, in the same form as the registers.
15. Schedules of Credits and Debits to Miscellaneous Heads of Account Form 76.
16. Schedules of Credits and Debits to "Adjusting Account between Central and
Provincial Governments", Form 77-A.
17. Schedules of Credits and Debits to "Adjusting Account with Railways", Form 77-
A.
18. Schedules of Credits and Debits to Remittances, Form 77.
19. Schedule of M onthly Settlem ent with Treasuries, Form 51 (with supporting Consolidated
Treasury Receipts and Certificates
of Issues, signed by Treasury Officers).
20. Schedule of Deposits, Form 78 or 79, extracted from the
sit Depo
Register, Form 67.
21. Schedule of Deposit W orks, Form 65 (with Reports of Progress of Expenditure).
22. Schedule of Takavi W orks, Form 66, with accepted Certificates of Collector referred to
in paragraph 427.
 23. Extract from Account of Receipts of Tools and Plant, Form 13, and
24. Extract from Account of Issues of Tools
and Plant, Form 14
with supporting Survey Reports of Stores, Form
Sale
18,
Accounts, In the sam e form
Form 19, and acknowledgements of officers concerned in the as the A ccounts.
case of stores transferred to other officers not being Divisional
Officers rendering accounts to the same Accountant General.

25. List of Accounts submitted to Audit, Form 83.

Note 1.—The Consolidated Contingent Bill is not required to
accompany the Monthly Account if contingent charges are drawn by bills
presented direct at treasuries.
Note 2.—If the Divisional Officer is required by any rule to make a formal
report, periodically, of the progress of expenditure on a Deposit Work, to
the administrator or depositor concerned, the report setting forth the
amount of the estimate, the total deposits received, and the progressive
expenditure, should accompany the schedule of Deposit Works, so that
the Accountant General may, after auditing the schedule, verify the
report and forward it to the local body or persons concerned.
Note 3.—If the Divisional Officer is authorised to refund, without reference
to higher authority, fines which have been remitted by a court of law, the
original orders of the court should accompany the Schedule of Refunds
of Revenue.
524) The schedules relating to the suspense and deposit accounts, Form s 68, 70, 71, 73
and 78 and the W orkshop S uspense S chedule, m ust be subm itted to the Accountant G eneral
m onth after m onth, so long as there are balances outstanding under the account concerned
whether there have been transactions during the m onth or not; but, in respect of Purchases and
Deposits, the alternative form s of Schedule Nos. 69 and 79 m ay be used, if so authorised by the
Accountant G eneral, in the case of divisions w here the num ber of outstanding item s is very large
but the num ber usu ally affected by the m onthly transactions is sm all. See Note below paragraph
402. In respect of the Schedule of Deposit W orks, Form 65, the Divisional O fficer m ay, if so
authorised by the Accountant G eneral, dispense with the subm ission, every m onth, of Part II o
the schedule, provided (1) that this P art is invariably subm itted with the accounts for M arch and
(2) that, if Part II for any m onth contains works, any diture
expen
whereon has been charged to
M iscellaneous P . W . Advances,extract
an from Part II relating to such works only is
submitted to the Accountant General. Similarly in the Schedule of Miscellaneous P.W.
Advances, Form 70, for the months other than March, items which do not exceed Rs.
5 each may be shown in a lump sum, if so authorised by the Accountant General.
Subject to these exceptions, the remaining schedules are necessary only if there
have been any transactions during the month.
525)
With the exceptions noted below [as to which, however, see clause (b) below], all
vouchers and transfer entry orders in support of cash payments and other charges
 in the accounts must accompany the Monthly Account: —
Muster rolls or other vouchers in support of Payments to labourers irrespective of amount.
Vouchers in support of payments of wages to members of the work-charged establishment,
the posts held by whom the Divisional Officer is authorised to sanction.
Other cash vouchers, whether relating to works or contingencies, the amounts of which do
not exceed Rs. 25.
Invoices or other vouchers in acknowledgement of issues of stock materials, including issues
of outturn from Manufacture to Stock.
Vouchers in support of payments made for the conversion of cash deposits into interest-
bearing securities, in cases in which no voucher other than the security itself or a
safe custody certificate of the security exists.
Note. — When a voucher of this class is not submitted to the Accountant
General, the reasons should be noted against the entry of its amount in the
schedule docket, or in the Schedule of works expenditure; see Note 1 below
paragraph 511.
Transfer entry orders of the classes enumerated below: —
Those involving debits to Remittance heads otherwise than in respect of
expenditure on works.
Those relating to charges which are supported by vouchers received in transfer.
Those involving a debit or credit to London Stores, or a credit to a Revenue head
(Gross Receipts), or to any Miscellaneous Head of Account otherwise than in respect of
expenditure on works.
All vouchers (other than muster Rolls) in support of debits to contractors should be
submitted to the Accountant General, even though falling under any of the
exceptions to clause (a).
Note 1.—The provisions in clauses (a) and (b) of this paragraph apply
also to vouchers received from other divisions, departments or
Governments, in support of transfer debits raised by them.
Note 2.—The term "voucher" used in clause (a) includes Advices of Transfer
Credit and Acceptances of Transfer Debit received from other divisions,
departments, etc.. in the case of the docket for Schedule of Debits to
Remittances.
All vouchers in support of payments for land acquired should be submitted to the
Accountant General.
All survey Reports of Stores (Form 18) and Sale Accounts (Form 19) must also accompany
the Monthly Account. Sale Accounts in support of cash credits to Stock should be
attached to the Stock Account, Form 73; survey reports and sale accounts in support of
other credits to Stock should be attached to the schedule dockets pertaining to the
works or accounts debited; those in support of the Extract from Account of Issues of
Tools and Plant, Form 14, should accompany that document; and the remaining survey
reports and sale accounts should be attached to the schedule dockets relating to the
works or accounts credited.
The documents enumerated below should also be prepared .and submitted to the Accountant
General with the Monthly Account, unless the local Administration has prescribed in
consultation with the Accountant General that the transactions covered thereby shall be
audited by the latter locally at the periodical inspections of divisional and other offices:—
Extract from Contractors' Ledger, Form 43, prepared in Form 82.
Schedule of Rents of Buildings and Land, Form 75, (with supporting Statements of
Rents Recoverable in cash or by deduction from Pay Bills, form 48).
527) The Divisional Accountant is required to sign not only the Monthly Account,
but also all the schedules, etc., accompanying it. It is not necessary that the Divisional
Officer should sign all these documents; he must, however, sign the Monthly Account
and the List of Accounts,' Form 83, unless he is absent from headquarters, in which
case he should send to the Accountant General, as soon as he can examine his books
and papers on return, a report in Form 84 (with a duplicate copy of the Monthly
Account signed by himself), without which the Accountant General will not pass the
Monthly Account finally. The Contingent Bill must invariably be signed by the Divisional
Officer.
Note.—It is desirable that the Divisional Officer should make arrangements
for the review by himself of all vouchers before they are submitted to the
Accountant General, and that, unless the circumstances are exceptional, he
should sign the accounts himself.
528) In connection with the accounts for March, the following points should
receive special attention:—
a) The entry of the closing cash balance should be supported by (1) the original
Cash Balance Reports (Form 5) of all disbursing officers including the Divisional
Officer, and (2) a certificate of the Divisional Officer to the effect that he has
obtained on or after 31st March and retained in his office, an acknowledgement from
the officer or subordinate concerned, in respect of each item of imprest or temporary
advance shown in the Cash Balance Reports of the Division for 31st March.
Note.—The Original Cash Balance Reports of subordinate disbursing officers
should be initialled by the Divisional Officer before transmission to the
Accountant General.
b) To Part II of the Schedule of Monthly Settlement with Treasuries, Form 51, should be
subjoined a statement, in the form given below, in respect of the cheques drawn to meet
payments of works.

No. of
Particulars cheques Amount.
issued

1. For the whole months

,,, ,,,
2. During the last five working days of the
month ,,, ,,,,
 The Schedules of Credits/Debits to the heads "Adjusting Account between Central and Provincial
Governments'* and "Adjusting Account with Railways", Form 77-A, must invariably be
despatched so as to reach the Accountant General not later than the 7th of April of the
succeeding year and all correcting entries affecting those schedules should be intimated to
the Accountant General so as to reach him by the 12th of April at the latest.
The Schedule of deposits, Form 78, or 79, should be accompanied by the Account of Interest-
Bearing Securities, Form 86, referred to in paragraph 403.
II.— R e v ie w o f U n s e ttle d A c c o u n ts .

Contractors' Ledger and
Register of Works. Rent
Registers and the other
records of assessment and
realisation of revenue
referred to in paragraph
177.
529) The several registers and schedules relating
to the suspense and deposit heads of account, and the
accounts referred to in the margin, should be reviewed monthly
so that the steps necessary to effect the expeditious clearance
of outstanding balances, whether by actual recovery or by
adjustment in the accounts, may be taken regularly through
out the year. In February, or early in March, special steps
should be taken with a view to bring about all possible
reduction in the number and amounts of out standing items
at the close of the year; and within six weeks of the
submission of the Monthly for March, a consolidated
certificate in respect of balances, other than cash, should be
forwarded to the Accountant General in Form 91, Annual
Certificates of Balances.

Note.—If the closing balance under any head is nil, it does not necessarily
follow that a certificate is not required in respect of it. In all cases in which
there was a balance at the commencement of the year, or there were any
transactions during the year, a certificate should be recorded, the wording of
it being suitably amended (if necessary) in case the closing balance is nil.
530) Similarly, the prompt settlement of all remittance transactions, original or
responding, should receive the personal attention of the Divisional Accountant (vide
paragraph 42), who should take special steps early in March to bring to account all
liabilities and assets awaiting settlement, and to effect clearance, in the accounts of
March, of as many outstanding items as possible. Liabilities, as well as outstanding
debits and credits remaining unadjusted at end of March should be watched
individually with a view to their clearance before the accounts of the year are closed
finally. It is not sufficient that the divisional office has brought to account all the
transactions the responsibility for which devolves on itself. It is equally important that
necessary action be taken to move the other parties concerned to bring to account
or settle the outstanding items, the intervention of the Accountant General being sought
where necessary.
Note.—In connection with transactions with other Governments and with
Railways it should be borne in mind that the Central Accounts Section of the
State Bank close their books for the year by the 15th April, vide paragraph
528 (c).
III.— C lo s in g th e A c c o u n ts o f th e Y e a r.
 531) The financial year terminates on 31st March, and actual transactions taking
place after that date can on no account be treated as pertaining to the year. It is
necessary, however, that as many of the unadjusted out-standings of, the year as
possible, should be cleared within the accounts of the year, and the errors in account
coming to notice after 31st March should be set right, if possible, without affecting the
accounts and estimates of the following year. Whilst, therefore, it is necessary that
the cash accounts should be positively closed on the 31st March, and also the stock
accounts in respect of actual transactions, the Transfer Entry Book and the stock
accounts should be kept open for transfer entries relating to rectification of errors and
settlement of outstandings. These accounts should be closed on the 20th May or on
such other date, as may be prescribed by the Accountant General.
Note 1 .—If any adjustments in accounts have been purposely deferred till the
close of the accounts of the year, it is permissible to effect them after 31st
March in the same way as adjustments in rectification of errors noticed after
that date.
Note 2.—Accounts of transactions with other Governments and with Railways
must be settled completely and communicated to the Accountant General by
the 12th April at the latest, vide paragraph 528 (c). ,
532) The transfer entry transactions referred to in paragraph 531 should be
consolidated into a special Monthly Account, which with all the necessary
accompaniments, should be submitted to the Accountant General on the 1st June
following, or any other, date that may be prescribed by him. This account is known as
the Supplementary Account of the year.
Note.—This account should be of the simplest character and should set forth
only the transactions to be brought to account. It is not necessary, for
instance, to repeat in any of the Suspense or Deposit Schedule, the items
not affected, so long as, in addition to the necessary details of the items
affected, the totals for the account concerned are also given. Similarly, in the
Schedule of Rents of Buildings and Lands, Form 75, only the items affected
and the totals need be given, and in the Extract from the Contractors'
Ledger, Form 82, only the accounts of those contractors whose accounts
are affected in any way.
IV .— M is c e lla n e o u s R e tu rn s .
533) Other account returns which the Divisional Officer should submit to the
Accountant General are the following :—
Half-Yearly :—
H alf-yea rly sta te m e n t of th e a ssessm e n t a n d re alisa tio n s o f Irriga tion re ven ue co lle cte d th ro ug h D
a nd R even ue au th oritievide
s,p arag ra ph 1 78 (c) on the d a te s p re scrib
locally,
ed
H alf-Y e arly R eg iste r o f S to ck, F orm 12 , o n o r b efore 1 st Jun e an d 1st D e ce m be r.
A n n u a lly : —
R eg ister o f T oo ls a nd P lan t, F o rm 15 , o n or be fore 1 5th D ece m b er.
Note.--The Half-Yearly Register of Stock and the Register of Tools and Plant
will be audited locally, or in the Accountant General's office, as the local
Administration may prescribe in consultation with the Accountant General.
 In cases in which audit is conducted centrally, the documents should be
submitted in original after transferring the closing balances to the
corresponding register or return for the subsequent period. Where local
audit is in force, only Part III (Review) of the Register of Stock for the half-
year ended 31st March should be submitted to the Accountant General's
office, but all the documents should be completed by the dates fixed.
V .— C o rre c tio n s in A c c o u n ts
534)
If a n ite m in the acco u n ts w hich p rop e rly b elon g s to a re ve nu e o r e xp en d itu re he ad is cla ssified w
u nd er an othe r re ven ue o r expe n d iture he ad , th e erro r m a y b e corre cte d a t an ytim e be for
a cco un ts o f the ye ar a re clo se d , bu t a fte r the accou n ts are clo sed , n o corre ctio n is ad m issib le e
a s p erm itte d in A rticle 25 1 o f th e A ccou n t C od e , V o lu m e IV a n d in ca se s a ffe ctin g the a cco u
w orks, in clu din g th o se fa llin g un de r pa ra grap h 2 9 5 of th is C od e .
Note 1.—Errors in suspense accounts are governed by the rule in clause (b).
Note 2.—If an error be detected after submission to the Accountant
General of the Divisional Officer's Supplementary Account of the year, it
should nevertheless be reported to the Accountant General for instructions
unless the amount be not more than ten rupees.
A ll erro rs affe cting de b t (in clud in g su spe n se ) a nd re m itta n ce h ea ds m u st be co rre cted , h ow e ve r o l
m ay be .
W he n a corre ctio n is pe rm issible , it sh o uld b e m ad e by a fo rm a l tra n sfe r en try; bu t w he n it
p erm issible , it .is su fficie n t to m a ke a su itab le no te of it in th e accou n t con cerne d o r to m a k
n ece ssa ry a lte ra tion s in the prog re ssive figu re s, a s m a y b e ne ce ssary.
A ll co rre ction s in accou n ts w h ich m ay b e ad vise d b y th e A cco u n ta n t G e ne ral o n au d itin g the do cu
sh o u ld , a fter ve rifica tion , b e carrie d o u t in a ll rele va n t re co rd s, th e e n trie s b ein g m a de in re
(qu o tin g th e a ud it no te or o the r a dvice) a nd a tte ste d by th e d ated in itia ls o f the D ivisio na l A cco un
Note. ---The Divisional Accountant is responsible that all corrections advised
by the Accountant General are specially brought to the notice of the
Divisional Officer.
VI.—PROFORMAAccounts.
W he n the d eta ils o f an y cla ss .o f tra n sa ctio n s, a s re co rde d in th e p re scribe d accou n ts, are n o t su ff
ind ica tive of the fina n cia l re su lts of the o pe ra tio n s of a g ive n p erio d , an d it is n ece
ta in ssa ry to a sc
th e re su lts, it is u su al to prep are pe riod ica llyp ro
suita
fo rm
blea cco u n ts in a dd itio n .
N o te 1 .— If th e m a in te n a n ce o f s u c h s u p p le m e n ta ry a cc o u n ts is n e ce ss a ry fo r a u
p u rp o s es , an d n o fo rm h as b ee n p res c ribe d b y th e A u d ito r G e n e ra l, th e A c co u n t
G e n e ra l w ill d e te rm in e th e re q u ire d fo rm s in c o n s u lta tio n w ith G o v e rn m e n t, b u t if
a cc o u n t are re q u ire d fo r a d m in is tra tive p u rp o s es , th e a c co u n ts w ill b e m a in ta in e d
s u c h fo rm a s m a y b e ag ree d u p o n b e tw e e n th e A cc o u n ta n t G e n e ra l an d G o ve rn m e n
N o te2 .— If aP ro fo rm aca co u n t re la te s to tra n s ac tio n s o f tw o o r m o re d iv is io n s , th e
c o m p ilatio n o f it is u n d e rtak e n b y th e A c co u n ta n t G en e ra l, a n d D iv is io n a l O ffic e rs m
b e re q u ired to fu rn is h th e n ec e s sa ry Pdro atefo. Arm a cc o u n t re la tin g to a s in g le
d iv is io n w ill b e p rep a red b y th e D iv is io n a l -O ffic e r a n d if it is an ac c o u n t p re s c rib ed
a n a d m in istra tiv e a u th o rity , th e A c co u n ta n t G e n e ra l m ay n o t b e re q u ire d to c h e c
 e xc e p t in p u rs u a n c e o f a n a rra n g e m e n t a g re e d b e tw ee n h im an d G o ve rn m e n t.
If for the purposes o f P any
ro form aaccou nt w hich the A ccoun
tan t G en eral is re qu ired to prepare or check,
it is n ecessa ry to d eterm ine the cha rges incu rre d on a p articular w o rk or service, or a grou p o f w
o r service s, th e. expe nd iture thereon shou ld b e booked sep arate ly in the ge nera l acco unts, e
tho ug h, und er ru le , it m ay no t b e custo m ary to estim ate or account for su ch expend itu re separa
D eta ile d instruc
tio ns in th is conn ection w ill be issued by the A cco unta nt G eneral in con sultatio n w it
G overnm e nt, w he re ne cessary. S e e also grappara
h 15(d ).
T he P ro fo rm a ccounts show ing th e re sults of the w o rking o f irrigation , etc., p roject, prod uctive as w ell
u npro ductive, fo r w hich cap ita l a ccounts a re ke pt, are prepared an nually b y th e A cco un ta nt G en
in accordance w ith the rule s prescribed in the A cco un t C ode , V olum e IV . T he se accounts are kn
a s the A dm in istrative A cco un ts o f Irriga tion, N avigation , E m b ankm ent an d D ra inage W orks.
N ote.— For rules relatingPro
to form aaccounts of irrigation water courses, see
paragraph 5 of A ppendix 4.
F or w o rksho p s; m an u fa cto rie s a n d qsim
u a si
ila rco m m e rcia
u nd
l erta kin g s it is u sua l to p repro
pa re
fo rm a
a cco un ts pe riod icavide
lly, p ara g ra p h s 3 35
(d) a nd 3 8 6 .
In re sp e ct o f b uild ing s in ch a rg e o f the P ub lic W omrks en t,D ewpa
hich
rt a re ava ila b le fo r occup a tio n a s
reside n ce s, ca p ita l a n d re ven ue a cco un ts are prep ared p erio d ica lly by th e A ccou n tan t G e ne r
e ach circle o f su p e rin te nd en ce , in accord a n ce w ith the dire ctio n s g iven in the A ccou n t C o d e , V o
IV , an d a ny fu rth er ord e rs th a t G m oen
vern
t m a y ha ve issu ed . F or th is p urpo se , D ivisio na l O fficers
sh o u ld fu rn ish th e A cco un tan t G e n eral an nu ally w ith th e n e ce ssa ry da ta , in re sp e ct o f .su ch bu i
o f the ir d ivisio n s as m a y ha ve to be in clu d ed in the circle accou n ts, in su ch fo rm s a s m a
p re scrib e d b y the . A cco un ta n t G en e ral.
N o te I.— O n d o s in g th e , ac co u n t o f a w o rk in v o lv in g ex p e n d itu re o n th e co n s tru c t
acquisition, or equipment of a building intended to be used as a residence, or
expenditure on additions or alterations to an existing residential building, the
Divisional Accountant should see—.
that if it is/a new building, it is entered in the Register of Rents of Buildings
and Lands,
that steps are taken to obtain the orders of com petent authority to assess, or
revise, the rental, as the case may be.
that the correct capital cost of the building is noted for entry in the next
capital and revenue accounts, the note being m ade in the register of
buildings referred to in paragraph 120 of the Central Public Works
Department Code.
N o te 2 .— N o te 1 a p p lie s a ls o to e x p e n d itu re o n th e p ro v is io n o f s p e c ia l s e rv ic e s
c o n n e c tio n w ith re s id e n tia l b u ild in g s , s u c h a s fu rn itu re , e tc ., fo r w h ic h re n t is c h a
s ep a ra te ly .
Note 3.—If a building is actually occupied prior to closing the accounts of
expenditure on its construction, acquisition or equipment, rent is
nevertheless chargeable from the date of occupancy, and should, therefore,
be fixed provisionally with the sanction of competent authority.
N o te 4 .— If u n d e r th e S u p p le m e n ta ry R u le s iss u e d u n d e r th e re lev a n t F u n d a m e
R u les , o r u n d e r o th e r fin a n c ia l ru le s , th e stan d a rd re n ts as w e ll as th e a llo w a n
fixe d fo rm a in ten an ce an d re p airs are su b ject to a p e rio d ica l review , th e D iv isio n
 A cc o u n ta n t sh o u ld see th at th ey are p un ctu ally revie w ed an d n e cessa ry revisi
carried o u t in a cco rd an cethweith
p res c rib e d ru le s an d p ro ce d u re .
Deleted.
VII.—Review by Divisional Officer
T he D ivisional O fficer should review from tim e to tim e the several registers, books and accounts as
m aintained in the divisional and sub-divisional offices even though under the rules in this C ode
m ay have scrutinized and initialled the individual entries or sets of entries therein. To this end
m ay- require these records to be laid before him through the D ivisional A ccountant, m onthly or
such other inter
vals as m ay be fixed by him . T he fact of such review should be placed on record in
all cases preferably in F orm 96 (M em o of R eview ) posted in a suitable position on the accou
etc., concerned
 CHAPTER XXIII—MISCELLANEOUS
A .— C H E Q U E B O O K S A N D R E C E IP T B O O K S

A Register of Cheque (and Receipt) Books should be maintained in Form 52, separate pages
being reserved for cheque books and receipt books.
Whenever on examining a Cash Book it is noticed that a cheque book or receipt book has
been brought into use for the first time, the Divisional Accountant should enter it at once in
the register as a new item. At the same time the date on which the corresponding book
previously in use was completely written up should be ascertained from the cash book. and
noted in column 4 of the register against the original entry relating to that book.
The submission of the counterfoils of used cheque and receipt books for record in the
divisional office (vide Paragraph 9!) should be watched through this register, and as soon
as the counterfoils are received they should be examined, and it should be seen in
particular (i) that all items for which receipts were duly brought to account in the cash
book, and (ii) that the writings do not indicate any irregularity or disregard of rules
requiring action on the part of the Divisional Officer.
Treasury Officers are required to furnish the Divisional Officer quarterly with a statement of cheque
books and receipt books supplied by them to all disbursing officers of the division on their
requisitions. This statement should on receipt be compared with the Register of Cheque
(and Receipt) Books to see that books are not obtained by disbursing officers
unnecessarily in advance, or in excess, of requirements, and the numbers of the books
supplied but not brought into use should be entered in the register, the dates of supply
being noted in red ink below the entries in column 1.
The Register of Cheque (and Receipt) Books should be reviewed periodically and enquiries should
be made of the disbursing officer concerned if there is any unusual delay on his part in
bringing a book into use. Even if the cause of the delay be known, it will be found
advisable to obtain an assurance from the disbursing officer that the book is in his
personal custody and contains the full number of forms intact.
B.— TRA NSFERS O F CHAR G E
I. ---D ivisional and Sub-divisional Officers
The Relieving officer will take up the expenditure of cash and stores from and for the first day of
the month during which the relief took place, and submit the next monthly accounts in
the same manner as if he has been in charge during the whole month. But the relieved
officer remains responsible that proper explanation is forthcoming for transactions during
his incumbency.
In the case of transfers of divisional and sub-divisional charges, the cash book or imprest account
should be closed on the date of transfer, and a note recorded in it, over the signature of
both the relieved andrelieving officers, showing the cash and imprest balances and the
number ofunused cheques, made over and received in transfer by them respectively. A
copy of this note, together with a receipt in the relevant form below for the stores under the
immediate charge of the relieved officer, should be forwarded on the same day to the
Superintending Engineer in case of divisional, or to the Divisional Officer in the case of sub-
divisionalcharges.
 The receipts of cash and stores balances should be prepared by the relieved officer, but
the relieving officer should note any inaccuracies therein so that the Superintending Engineer of
the Divisional Officer, as the case may be, may pass such orders in respect of any deficient
articles as may be necessary. A copy of the receipts may be given
the relieved
to officer, if desired
by him..
FORM A.
(For divisional charges.)
Received in transfer from A. B. late Divisional Officer.
...... Division,the stores in his personal
charge as detailed in the annexed list.
The balance returns of stock and tools and plant in charge of all Subdivisional Officers for the
half-year and year ending.......respectivelyare on record, and the divisional stock returns have been
prepared to end of.
.. .. .... ... .. ... .. .
(Station and date.) C.D.,
Divisional Officer..... .Division.
FORM B.,
(For sub-divisional charges.)
Received in transfer from A.B., late officer in charge ... .sub-division the stock and tools
and plant which have been in his personal custody, as detailed in the last balance return and
accounts of receipts and issues to date. The returns for the year ended..... .the half year
ended...... and for the month of.".... .for the whole sub-division have been submitted to the
Divisional Officer, and the account of daily receipts and issues for the current month has been
written up to date.
(Station and date.) C.D.,
Relieving Sub-divisional Officer.
II.—Divisional Accountants.
548) When a Divisional Accountant is about to be relieved of his duties in a
divisional office, either permanently or temporarily, he should prepare a memorandum
reviewing the accounts of the Division. The state of the stock and other suspense
accounts and of outstandings in the accounts of w orks, sh ou ld be re vie w ed in pa rticu la r. A ll
im p orta n t lia b ilitie s, a s a lso re co veries to be m a de fro m th e sta ff o r from con tra cto rs a n d o th ers
sh o u ld re ce ive spe cial atte n tio n sh o uld be m en tio ne d . A n y a rre a rs o r de fe cts in th e w o rkin g o
d ivision al office o r sub o rd in a te o ffices re n de ring accou n ts to it sho u ld b e sp e cified , w ith a sta te
o f th e re m e die s a pp lied o r co n tem plated . O the r p oin ts re qu irin g th e sp e cia l a tten tion , of th e reli
a cco un ta n t, w h e th er in reg ard to the in itia l or co m p ile d accou n ts or to O b je ction S ta tem e n ts a nd
N o te s re ce ive d from th e A ccou n tan t G e ne ral, sh ou ld also be se t fo rth in de tail.
T he m em o ran dum shou ld be in a tab ular form w ith co lu m ns fo r (1 ) re m a rks by th e reliev
a ccou ntan t, (2) rem a rks by th e D ivisional O ffice r, and (3 ) orders o f the A ccountant G e nera l. Th e reli
a ccou ntan t sho uld exam ine it w hen taking ove r cha rg e and pro m ptly fo rw a rd it, w ith h is rem a rks, t
A ccountant G en eral th ro ug h the D ivision al O fficer, w ho w ill re cord such ob serva tions as h e m ay con
n ecessa ry.
C — R E C O N S TIT U TIO N O F E X E C U TIV E C H A R G E S
 549) W he n, in conseq ue nce o f th e reconstitu tio n of exe cutive
or cha
of any
rgesother
a rrangem en ts, the acco unts of tw o or m o re division
offices al
a re to b e am alga m ated, or those o f an y
o ffice are e ithe r to broken
be up into parts o r closed, the D ivisional O fficers concern apply
ed should
in
tim e to th e A ccoun tant
Works in progress and G eneral for the instruction s to be observed in re ga rd to acco un ts in g
suspense accounts of works. effect to the arrangem ents. O n all such occasions, the necessary tra
Appropriation and sanctions betw een offices, of unsettled accounts (for exam ple , se e m a rg in ), of
not yet completely operated liabilities not yet brou gh t to acco un t, of q ua ntity accounts o f too ls an d
upon.
a nd roa d m eta l, and o f releva nt accou nt a nd e stablish- re co rds (inclu
Stock and other suspense u nu sed form s of cheque bo oks re ceipt boo ks), should re ce ive the sp
accounts. a ttentionof all concerned,
Remittance accounts.
Deposit and cash balances.
Unrealised rent and other reve-
nue, and
Interest-bearring securities.
 D.—DESTRUCTION OF RECORDS
550) The destruction of account records in Public Works offices .is governed by
such rules as may be prescribed by Government with the concurrence of the
Accountant General, provided that, in cases' not covered by such rules, the specific
concurrence of the Accountant General is necessary before any records are ordered
to be destroyed, and that in each Divisional office full details are maintained
permanently in Form 97 of all records destroyed from time to time.
 APPENDIX 1
(See Note 1 below paragraph 19.)
DIVISIONAL ACCOUNTANTS
The following extracts from Chapter VII of the Auditor General's Manual of Standing
Orders are reproduced for general information:—
Organisation
The Divisional Accountants are constituted in a separate cadre with its own leave and. training
reserve under the administrative control of the Accountant General. This cadre is
intended to provide one trained Accountant for each public works division or other
independent executive charge and one for each of certain appointments in the Audit
Office.
Proposal affecting the strength, etc., of the cadre require to be submitted to the Auditor
General or the Central Government for the requisite sanction.
Provided that an Accountant General may make consequential increase or re-adjustment
including the leave reserve if a new public works division is created or an existing one abolished.
Source of Recruitment
Subject to such exceptions as may have been authorised by the Auditor General, candidates
for appointment as Divisional Accountants must have passed the admission
examination prescribed in Annexure I to this Chapter, and may, subject to the
conditions laid down in the paragraph succeeding, be recruited from one of the
following sources by the Accountant General:—
Clerks employed in Divisional and Sub-divisional offices of the Public Works Department,
who are recommended by the authorities of that department as suitable for
appointment as Divisional Accountants.
Clerks employed in the Audit Office.
Graduates of the Pakistani Indian Universities and other persons considered suitable on
account of their special qualifications.
C o n d itio n s o f R ec ru itm e n t a n d C o n firm a tio n
Except for appointment in leave vacancies and subject to the power of the Accountant
General to waive the conditions in very exceptional cases, recruits from sources (1)
and (2) above should not have , attained 30 years of age on the date of their first
appointment in the cadre of Divisional Accounts.
Appointments from source (3) shall ordinarily be limited to one-third of the vacancies in the
permanent cadre of Divisional Accountants; the distribution of the remaining vacancies
between the other two sources being made at the discretion of the Accountant General.
Appointment to the cadre of Divisional Accountants from whatever source is treated as
direct recruitment for the purposes of the communal proportion orders issued by
the Central Government and the Auditor General from time to time, and the
Accountant General is personally responsible for seeing that these appointments
conform to the relative orders.
It is a specific condition of the appointment that Divisional Accountants are liable for service
 anywhere within the audit jurisdiction of the Accountant General including his own office,
and, on their qualifying for appointment to the Subordinate Accounts Service, are liable for
transfers to the offices of the Auditor General and the Ministry of Finance of the Central
Government.
Every person appointed to the cadre of Divisional Accountants is initially treated as on probation,
his confirmation being governed by the provisions in paragraph 255. Clerks recruited from
sources (1) and (2) (Paragraph 249) and who pass the Divisional Test examination (Para-
graph 257) are kept in awaiting list but allowed to retain their lien in their substantive
appointment till they are confirmed in the Divisional Accountants cadre.
The relative priority of clerks from sources (1) and (2) is determined with reference to* the
dates of their passing the examination. For a person appointed from source (3) his position on
appointment will be at the bottom of the list of permanent Divisional Accountants. But those recrui-
ted from either of the other two sources, will be placed below all those who are officiating or
temporary at the time.
Explanation.—The waiting list includes not only those men who have
already' passed the Divisional Test before appointment but all men who
have passed the Saidpur Test irrespective of whether they have passed the
Divisional Test or not.
Confirmation in the Cadre
All appointments to the Divisional Accountants cadre are made by selection and
confirmation in it is subject to a candidate fulfilling the following conditions :—
That he has at his credit—
18 m onths' experience in the accounts .work of Divisional or Sub-divisional offices ;
6 m onths' experience in the W orks Audit Departm ent of the Audit O ffice;
12 m onths' continuous service on probation as Divisional Accountant; provided the
Accountant General m ay, for special reasons, relax any of these conditions :
b) that he has passed the Divisional Test prescribed in paragraph 258;
c) that the Accountant G eneral is satisfied that the probationer
is competent to hold
independent charge of the accounts of a division, and considers him (from reports
received from the Executive Engineers) fit to hold the position of the senior member of
the off ice establishment of a Divisional Off ice.
Explanation (1).—The period of probation should not exceed two years for recruits
from sources (l) and (2) and three years for those from source (3). Failure, to
fulfill conditions(A) and (c) within this period will involve removal from the cadre
of Divisional Accountants. T h e A c c o u n ta n t G e n e ra l m a y e x te n d th e s e p e rio d s b y n
m o re th a n o n e y e a r.
E x p la n a tio n (2 ).— T h e p e rio d s o f p ro b a tio n m ay als o b e au to m a tic a lly e xten d ed , If a
A cc o u n ta n t G e n e ra l h o ld s , u n d e r p a ra g ra p h 2 58 , th e D iv is io n a l T e st E x a m in atio n o
p ac e in a ye a r in s te a d o f tw ice , to g ive ca nd id a te s th e n u m b e r o f c h a n ce s eq u a l to
th o s e th ey w o u ld h a ve h ad if th e s a id exam in atio n w ere h eld tw ice. a y ear.
P ra c tic a l tra in in g
E ve ry D ivisio n a l A cco un ta n t on p ro ba tion sh ou ld ,' irre sp e ctive o f his prio r e xp e rien ce , if an y, un d
co u rse o f practica l tra in in gsuch
fo r period as m ay be considered essential in each case. A D eputy
 A ccounta n t G e neral sh ould be e ntrusted w ith the ta sk of regula ting inana g thsupervis
is co u rse o f
p ra ctica l tra in in g a nd , sub je ct to su ch d eta ils tion
a n ds va
asriath e A ccou n ta n t G e ne ra l m a y orde r, th e
train in g sh ou ld co n sist actual
o f experie nce of divisiona l offices and the W o rks A udit D the epartm e n t of
A u dit O ffice a nd o f a tho rou gh practica l kn o w le dg e in th eo fpro comcepilation
sse s and the audit of
d ivisional and sub -divisional acco unthis ts. For
p u rp o se prob a tio na ry D ivision al A cco un ta n ts m ay, if
n ece ssa ry, b e atta che d as ad ditio na l A cco un ta n ts. T he D ep u ty A ccou n tan t G e n e ral sh o u ld re q u
b e sub m itte d to h im m o n th ly a d ia ry o f th e wand o rk dofonthe
e progress m ade by the probationer in
the severely practical aspects of his training.
E xp lan ation .— It m ay no t be p ossib le fo r an A ccou ntan t G en eral to g ive th e train in
in th e m an ner p ro vided fo r in th is paragraph if the D ivision al A ccou ntan ts cad r
u nd er his co ntro l do es no t in clu de a train in g reserve, b ut adequ ate practica
experien ce sh ou ld preced e the con firm ation of an y person as D ivisio n a
A cco un tant.
D e p a rtm e n ta l E x a m in a tio n s
A departmental examination called the Divisional Test Examination in divisional accounts shall
be held twice a year by the Accountant General. This examination should be in two
parts; written and viva voce. The written part should be a severe practical test of the
candidate's knowledge of the rules and processes connected with (1) the preparation
and examination of initial accounts, stock and tools and plant returns, contractors' bills
and other bills and vouchers and (2) the classification and compilation of divisional
accounts. The viva voce part of the examination .is intended to show whether the
candidate can promptly give to the executive officers pf the Public Works Department
appropriate advice in matters concerning the accounts and the financial arrangements of
Divisional and Sub-divisional offices. The examination should be conducted under the
supervision of a Divisional Officer or of a gazetted officer of the Audit Office. The
candidate should not be allowed access to any books. He must obtain not less than 66
per cent marks in either part to pass the examination.
An Accountant General shall however have discretion to hold only one examination in
each year instead of two if he considers that the second examination will have the effect of
increasing to an undue extent the number of accounts clerks qualified for appointment as
Divisional Accountants under paragraph 256.
N o te.— T o e ns ure a co m m o n stan d ard , a s pe cial p ro cedu re in trodviva u ced fo r the
vo ce e xam in atio n is, th at th e o fficer co n d uc tin g th e exam in ation sh ou ld take d ow
th e ans w ers g iven by each can d id ate. A sin g le exam ine r then va lu es the an sw ers
all th e ca nd id ate s in b o th th e p arts o f the parts o f th e exam ina tio n.
The departmental examination provided for in paragraph 257 is primarily for Divisional
Accountants on probation but the Accountant General may permit candidates from
among the following classes who have passed the public admission examination
prescribed in Annexure I to this Chapter to sit for the examination:—
officiating Divisional Accountants;
clerks, serving either in the Audit Office or in divisional and sub-divisional offices who have
been employed for at least two years on accounts duties in Divisional and Sub-
divisional offices;
other clerks of the Audit Office who have been employed for at least two years on audit
and accounts duties in the Works Audit Department and whose qualifications are so
 superior that the necessary experience of divisional and sub-divisional accounts may, in
the opinion of the Accountant General, be dispensed with. This permission should,
however, be granted sparingly.
E xp lan ation I.— P erson s allo w ed to take the D ivision al Test E xam in ation u nd er thi
p arag raph w ill no t o rd in arily be allow ed m o re th an three ch an ces, b ut th
A cco un tant G en eral m ay, in sp ecial circum stan ces, allow tw o ad ditio n al ch an ces t
tho se w ho m heconsiders deserving of the concession.
The lo ss of a chance ow ing to failu re to pass the exam ination w ill equally
- involve fo
feiture of a chance allow ed under exam ination (2) to paragraph 255 if a person of thi
class sh ou ld even tu ally be selected for the p ost o f p ro batio n ary D ivisio nal
A cco un tant u ndparagraph
er 249.
E xplanation 2.---An officiating D ivisional A ccountant or a clerk should not b
perm ittedto app ear at the D ivisio n al Test E xam in ation un der th is parag raph u nless
h e is certified
by his superior officer, being either a Public W orks O fficer not low er in
rank than an Execu tive E n g in eer, or a G azetted A u dit O fficer, to b e regu lar* in h is
attend an ce, en erg etic, of m o ral character an d b usiness h ab its so as to ind icate th a
h e p ossesses ap titu d e for th e w o rk of a D ivisio nal A ccou ntan t and to have
reason ab le p ro sp ect of p assing them ination.
exa
E xplanation 3.--M en referred to in clauses
(I) to (iii) above w hose age exceeds 30
years,are not eligible to sit for the exam ination under this paragraph .
B ut the A ccountant G eneral m ay relax the age lim it in such individual cases>as h
considers to m erit special treatm ent under paragraph 250.
The passing of a Divisional Test Examination is one of the necessary qualifications for a person
to be appointed as Divisional Accountant [vide (b) paragraph 255] but it does not give
him a claim to be so appointed.
The conditions requiring the passing of the examination in the Vernacular that apply to
subordinates in the Public Works Department, apply equally to Divisional Accountants
also.
Pay
Divisional Accountants w hen they hold charge of the accounts of a Divisional O ffice, are eligible to
special pay of Rs. 20/- a m onth subject to its being lim ited to Rs. 10/- for these on the old scale
of pay on their reaching the Rs. 140/-stage and to its ceasing altogether at the Rs. IS O/-stage
For those on the revised scale of pay, however, the special pay-is lim ited by the condition tha
the pay including special pay doesexceed
not Rs. 132/-
The Accountant G eneral is the authority com petent to allow-the annual increm ents to Division
Accountants on the tim e scale of pay-His approval m ay be assum ed unless an order withholding
the increm ent has actually been received.
Divisional Accountants when attached to the Audit O ffice are-liable to perform the duties of th
supervising staff w ithout a claim for any special or enhanced pay.
P rom o tio n
Members of the Divisional Accountants' cadre are eligible to-qualify for appointment to the
Subordinate Accounts Service subject to the conditions governing appointments to that
service (vide Chapter V> Necessary facilities are afforded by using the provision of
 paragraph 253 and posting from time to time a selected number of Divisional Accountants
to work in the Audit Office.
Note.—Divisional Accountants on passing the Subordinate Accounts Service
examination are allowed an addition of Rs. 2 to the ordinary rate of increment
admissible to them.
Confidential Reports
The Accountant General is responsible for maintaining the-confidential Report of the Divisional
Accountants but as these accountants work largely under the immediate supervision: of
the Public Works Department' officers each Divisional Officer will forward to the Accountant
General a confidential report in Form given in Annexure ll on the work and conduct of the
Divisional Accountant:—
1. on the 1st of. April each year, and
2. when the executive Officer, himself vacates the charge of the Division.
A separate report should be written on each Divisional Accountant who-has served under
the Divisional Officer since the submission of the last report. No report need be sent on a
Divisional Accountant who has not served under the Divisional Officer for more than three
months unless there is anything special which should be brought to the notice of the Accountant
General. The report should be written in the Divisional Officers own handwriting and should be
forwarded by him confidentially to the Accountant General by name, no copy being kept in
the. Divisional office. Any point in which the Accountant is specially good should be
mentioned, as also any defects of character or other shortcomings. A considered opinion on
the Accountant's reliablity in all respects and ability to manage the staff well will be specially
valuable.
The Central Government, Home Department's instructions (Home Department letter
No. F-281-33-Estt., dated 14th July 1933) about communicating adverse comments on
Government servants apply mutatis mutandis to the Divisional Accountants also and it
should generally be the concern of the reporting officer to choose the method of so doing
with due regard to the character and temperament of the official reported upon. The main
object is that the official upon whom .a report is made should have a chance of rectifying
remediable defects. The effect of any advice or admonition given should invariably be
mentioned in the confidential report.
The Divisional Accountant is himself responsible for drawing the attention of the
Divisional Officer, in writing, to the provisions of this paragraph. * * * * * *
The Audit Officer inspecting the accounts of the division should also submit to the
Accountant General a confidential report, written in his own handwriting on the work
and qualifications of the Divisional Accountant as judged mainly by the quality of
the work inspected by him. This report should mention inter alia how far the
Divisional Accountant keeps himself posted with the relevant rules and procedure
relating to audit and accounts and has his personal copies of the codes and other
books of reference corrected and up to date.
A confidential report on any clerks of the division who have applied for appointments under
the Accountant General may also be prepared by the Inspecting Officer, if so desired
by the Accountant General.
Postings
Postings of Divisional Accountants to Divisions are ordered by a Deputy Accountant General
acting under the general control of the Accountant General. Except in individual cases
where a qualified Divisional Accountant is not available and where a purely
temporary arrangement is permissible, no person ineligible to be appointed to the
cadre of Divisional Accountants may be posted to a Division. Postings should also
3>e designed to provide for a trained accountant for each Divisional office; and, in
particular, for an experienced Senior Accountant to new construction divisions or to
divisions the accounts of which are either heavy or of a peculiar nature.
Transfers
Subject as far as is practicable to the expressed wishes of Superintending Engineers transfers
of Divisional Accountants from one Divisional office to another are made by the
Accountant General on his responsibility and at his discretion.
When a Divisional Accountant is about to be relieved of his duties in a divisional office, either
permanently or temporarily, he should prepare a memorandum reviewing the accounts of the
Division. The relieving accountant should examine it and forward it promptly with his
remarks to the Accountant General through the Divisional Officer who will record such
observations as he may consider necessary.
M is ce lla n eo u s .
The relative provisions of Chapter VI on the clerical staff, of the Pakistan Audit Department on
miscellaneous matters, extracted below,, apply mutatis mutandis to Divisional
Accountants:—
C o n d u c t, d is c ip lin e , e tc
The Government Servants' Conduct Rules are applicable to all members of the establishment.
Paragraphs 102 and 103. extracted below, apply mutatis mutandisto clerical staff and
regulate a. clerk's acting as arbitrator and giving expert evidence, and Paragraph 105,
extracted below, also in respect of applications for transfer:—
On the subject of arbitration the following rules have been
down:—
laid
A Government servant shall not act as arbitrator in any case without the sanction of his
immediate superior unless he be directed so to act by a Court having authority to appoint an
arbitrator.
No Government servant shall act as an arbitrator in anywhichcase is likely to come before him in
any shape in virtue of any
judicial or executive office which he may be holding,
If a Government servant acts as arbitrator at the private
request of disputants, he shall accept no
fees except as provided
in the rules framed by the Central Government under Rule of the
47
Fundamental Rules.
If he acts by appointment of a Court of Law, he may accept such fees as the Court may
fix,
An officer called upon by a Court of Law to act as a commission to give evidence on technical
matters may comply with the request provided that the case is not of such a nature
as will be likely to come before him in the course of his official duties, and he may
accept such fees as are fixed by the Court.
The transfer of the services of a Government servant from one Government office or
department to another is regulated by the "Government Servants' Application for
 Posts (Central Services) Rules", relevant portions of which are reproduced below:—
“An applicant for appointment to a Central Service or to any post in a Central Service
shall not be eligible for appointment if he is in the service of the Government and has applied
without the consent of the Head of the Office or Department of the Central Government under
whom he is employed, or, if he is employed under a Provincial Government or the authority
empowered by the Provincial Government to accord such consent. Permission to a
Government servant employed in a Central Service to submit an application for a post, to
appear for an examination for a post, or to transfer his services to a post in another office or
department of the Central. Government or under Provincial Government, shall ordinarily be
granted unless the head of the office or department in which he is employed considers that
the grant of permission would not be consistent with the interests of the public service."
229) The rules relating to attachment of pay contained in Rules 225 to 229,
Compilation of Treasury Rules, Volume I, apply to all personnel serving in the Pakistan
Audit Department.
P rivate W o rk.
Members of the clerical staff are not permitted to undertake the audit of accounts or other
similar private work otherwise than under the rules framed by the Central Government
under rule 47 of the Fundamental Rules. * * * * * *
The instructions in paragraphs 106 and 107, extracted below, about the acceptance of
honorary work of a social or philanthropic nature and about acting as correspondents
of newspapers apply also to clerical establishments:—
Honorary work of a social, public or philanthropic nature may be undertaken by an officer
without the special permission of the Auditor General who should however be consulted
before any very important or onerous unpaid duties are assumed.
Note.—Remunerated private work is governed by the Fundamental Rules.
No officer should act as correspondent, honorary or paid, occasional or regular, to
newspapers and journals, or edit any newspapers or any other periodical publication
without the permission of the Auditor General.
Medical Attendance
The subordinate employees of the Central Government stationed in territories administered by a
Provincial Government are entitled to free medical treatment on the same scale as
allowed by the Provincial Government to corresponding classes of establishment. - In,
Provinces where there is no reciprocity or where reciprocity has been suspended, the
Central Government have decided to reimburse charges which, are paid by subordinates to
Provincial Hospitals.
Medical attendance ordinarily includes— . .
medical attendance at the entitled Government servant's residence or at the consulting rooms
of the authorised medical attendant including such surgical treatment as can suitably be
given at the Government servant's residence or at the consulting rooms of the authorised,
medical attendant, and
such treatment as is normally provided by a Government hospital with its own staff,
equipment and apparatus,, in cases where the authorised medical attendant considers
it desirable in the interests of the patient that he should be sent to a Government hospital
 to which he is entitled to be admitted.
ANNEXURE I
(Referred to in paragraph 249)
Rules for the Public Examination qualifying for admission to the Cadre of> Divisional
Accountants
(Not printed.)
 ANNEXURE II.
Confidential Report on the work and conduct of Divisional Accountants
(Referred to in paragraph 265)

Name of the Divisional Accountant

Division in which employed
Period to which the report relates

dated
Accountant General.
Forwarded to No.
Divisional Officer.
Division.
 APPENDIX 2
(See paragraph 12.)
List of Major and Minor Heads of Public Works Receipts and Disbursements.

Major Heads Minor Heads

R E V E N U E H EA D S
C — Irrigation, N avigation, E m bankm ent and D rainage W orks. (1)

XVII.----IRRIGATION, NAVIGATION,EMBANKMENT
AND DRAINAGE WORKS FOR WHICH
CAPITAL ACCOUNTS ARE KEPT----

A. Irrigation Works. Direct Receipts —

(1) Productive Works. Gross Receipts. Water rates (2)
Owners' rates. (3)
Water-supply of Towns.
(4)
Sales of water. (5)
Plantations. (6)
Other canal produce.(7)
Water-power. (8)
Navigation. (9)
Rents. (10)
Fines. (11)
Receipts from workshops. (12)
Recoveries of expenditure.
(13)
M iscellaneous.
(14)
Receipts in England. Loss or
gain by exchange.
(15)
Deduct—Refunds.
Portion of Land Revenue due to W orks.
(16)
D e du ct—
W o rkin g E xpense s Extensions and Im provem ents.
(17)
M aintenance and Repairs.
(17)
Establishm ent.(18)
Tools and Plant.(19)
Suspense. (20)
Charges in England.(21)
Loss or gain by exchange.
(15)

N et R eceipt*
(2) U nproductive W orks.
G ross R eceipts Same as for A (l).—Productive works.
D educt—W orking E xpenses
N et R eceipts or P aym ents.

For the classification of expenditure and revenue pertaining to Irrigation, Navigation,

Embankment and Drainage Works, under major .heads and sections thereof, see
Statement A appended.
Sale proceeds of water for irrigation purposes only.
Rates imposed on owners of land in respect of the benefit which' they derive from
irrigation.
Sale proceeds of water supplied to towns for domestic purposes only.
Sale proceeds of water supplied for purposes other than irrigation or town consumption.
S a le pro ce ed s o f p ro du ce fro m re g ular can a l pla n ta tio n s.
S a le p ro ce ed s o f prod(e
uce.g ., w oo d , grass, e tc.) fro m can a ls o r ta n ks o the r th an fro m re gu la r
p la n ta tion s.
Mill rents and all charges made for water applied to turn machinery.
Transit dues, transport profits, tolls and hire of ferry boats, etc.
Includes rents of buildings, furniture and other special amenities but excludes rents of land.
Suitable detailed heads should be opened for* the record of several kinds of these rents
according to local requirements.
Fines for wastage of water and infringement of canal rules.
Receipts from quasi-commercial workshops, which are not to be taken in reduction of
expenditure under the Note below paragraph 384. This head should be sub-divided
according to the requirements of the pro-forma accounts of the workshops.
See Statement E appended.
Includes receipts by sale of drift wood, rents of land, supervision charges on sale of stock,
value of stores found surplus, profits on stock due to revaluation, lapsed deposits, and
 fines (other than those for wastage of water and infringement of canal rules, vide 11
above) and confiscated deposits which do not represent compensation for damage to
works in progress.
Note I.—When a fine is imposed or deposit confiscated with the object of
defraying expenditure caused by the action of an individual or firm, as when a
contractor is penalised for abandonment of his contract owing to the fact
that such abandonment has increased the cost of the work, the amount of
the penalty may 'be taken in reduction of the expenditure.
Note 2.—Should the local Administration deem any source of revenue, not
specifically mentioned in the minor heads provided, to be of sufficient
importance to necessitate a separate account being kept of it, this can be
done by opening a detailed head for the purpose-under the minor head
"Miscellaneous".
E n trie s u n d e r th is m in o r h e a d d o no t a p p e a r in th e aDcco
ivision
u n tsaloO
f" fficers.
A d ju stm e n ts in re sp e ct o f c re d its d u e to th e w o rks , su c hmaesn te on fh la
a nnce
d re ve n u e , in te re st o n th e
p ro c e e ds o f th e sa le s o f w as te lan d , a fte r d e d u ctio n , w h e re n e c es s a ry, o f th e co st o
A d m in is tra tio n .
T h e d e ta ile d cla s sifica tio n of "w o rk s e xp e n d itu re is g iv e n in : S ta te m e n ts B a nd C a p p e n d e d .
The detailed classification of the minor head "Establishment" is given in Statement D
appended.
The divisions are (1) New Supplies, (2) Repairs and Carriage, (3) Deduct-Recoveries and
(4) Lump-sum charges creditable to other Governments, Departments, etc. The first of
these is further divided into Scientific instruments and drawing materials, Plant and
machinery, Tools, Navigation plant, Camp equipage, Live stock, and Office furniture. The
third of these is intended for the record of recoveries on account of tools and plant
charges, when these are taken in reduction of expenditure, vide Statement E, clause 4
(ii).
The sub-heads are (1) Purchases, (2) Stock, (3) Miscellaneous P.W. Advances, (4) London
Stores and (5) Workshop suspense. See also-Chapter XIII and paragraph 380.
Generally the minor head is sub-divided into—
Leave Salaries and Deputation Pay.
Sterling Overseas Pay.
Other charges.
Stores for Pakistan.
Items 1 to 3 do not appear in the accounts rendered1 by the Divisional Officers, but are
incorporated in the general accounts by the Accountant General. Item 4—Stores for Pakistan is
passed through London Stores in. accordance with the procedure laid down in paragraph 36.
 Major Heads Minor Heads

C— Irrigation, N avigation, E m bankm ent and D rainage---concld

W orks.

XVII. ----IRRIGATION, NAVIGATION, EMBANKMENT Direct Receipts — N avigation.

(9)
AND DRAINAGE WORKS FOR WHICH
CAPITAL ACCOUNTS ARE KEPT----contd. Sales of W ater.(5)
B. Navigation, Embankment Drainage Works. Plantations,(6)
(1). Productive Works. Rents. (10)
Gross Receipts Recoveries of expenditure.
(13)
M iscellaneous.(14)
Receipts in England.
Loss or gain
by exchange.(15)
Deduct—R efunds.

Deduct—W orking Expenses

Portion of Land Revenue due to W. orks
(16)
Net Receipts
Sam e as for A
(1) above.
(2) Unproductive W orks.
G ross Receipts
Same as for B (1) above.
Deduct—W orking Expenses
Net Receipts or Paym ents.
XVIII.—IRRIGATION, NAVIGATION, EMBANKMENT Direct Receipts— Water rates.(2)
AND DRAINAGE WORKS FOR WHICH CAPITAL
Owners' rates. (3)
Water-supply of Towns.
(4)
Sales of Water. (5)
Plantations.(6)
Other canal produce.(7)
Water-Power. (8)
Navigation. (9)
Rents. (10)
Fines. (11)
Recoveries of expenditure.
(13)
Miscellaneous. (14)
Receipts in England.
Loss or gain by exchange.
(15)
Deduct—Refunds.
B. Navigation, Embankment and Drainage
Works. Portion of land revenue due to works.
(16)
Direct Receipts— Navigation
. (9)
Sales .of Water. (5)
Plantations, (6)
Rents. (10)
Recoveries of expenditure.
(13)
M iscellaneous.(14)
Receipts in England.
Loss or gain by exchange.
(15)
Deduct—Refunds
Portion of land revenue due to w orks.
(16)

H .— C iv il W o rk s a nisdc eMlla n e o u s P u b lic Im p ro v e m e n t.

XXXIX---
CivilW O RKS Rents. (10)
Ferry Receipts.
Tolls on roads.
Receipts from W orkshops.
(12)
Recoveries of expenditure.
(13)
M iscellaneous.(22)
Receipts in England.
LOSS or gain by exchange.
(15)
Deduct—Refunds.

Includes rents of land; sates of produce; including wood, grass, fruits, vegetables, etc., from
compounds of buildings when such produce is Government property; supervision
charges on sales of stock; value of stores found surplus; profits on stock due to
revaluation; lapsed deposits; and fines and confiscated deposits which do not represent
compensation for damage to works in progress [vide Note 1 under (14)].
A separate detailed head should be provided for any important class of miscellaneous
receipts brought to account under this head.
 Major Heads Minor Heads

EXPENDITURE HEADS.
C. - Revenue Account of Irrigation, Navigation, Em bankm ent and Drainage W ork (1).

17.—INTER E STO N W O R KSFO RW H ICHCAPITALACCOUNTSAREKEPT. Irrigation Works.

(23) Navigation, Embankment and Drainage
Works.

18.—OTHERREVENUEEXPENDITURE. Works.
A. Irrigation Works. Extensions and Improvements. (17)
(1) Works for which no capital accounts are M aintenance and Repairs.
(17)
kept. Establishm ent.(18)
Tools and Plant.(19)
Suspense. (20)
Charges in England.
(21)
Loss or gain by exchange. (15)

(2) Miscellaneous Expenditure Establishment. (18)

B. Navigation, Embankment and Drainage Tools and Plant. (19)
Works.
Other charges.
1) Works for which no capital accounts are
kept. Grants-in-aid. (24)
(2) Miscellaneous Expenditure Suspense. (20)
Charges in England. (21)
Loss or gain by exchange. (15)
As for A (1) above.
As for A (2) above.

Charges under this major head do not appear in the accounts of Divisional Officers.
Contributions to local bodies for the construction of works which in the case of Irrigation,
etc., Works of Government would be classed under either “works" or "Extensions and
Improvements" or for the maintenance of such works. See paragraph 405.
 Major Heads Minor Heads

C C .— C a p ita l A cc o u n t o f Irrig a tio n , N av ig atio n , E m b a n k m e n t a n d D ra in ag e W o rk s w ith in th e R e

A c co u n t (1 )

19. —CONSTRUCTIONOF , NAVIGATION, EMBANKMENTAND

IRRIGATION
DRAINAGEWORKS. (25)

A. Irrigation W orks W orks. (17)

(1) P roductive W orks
and Establishm ent.(18)
Tools and Plant.(19)
Suspense. (20)
Charges in England.
(21)
Loss or gain by exchange.
(15)
(2) Unproductive Works Deduct—Receipts and Recoveries on capital
account. (13)
Sam e as forA (1)above.
B. Navigation, Embankment Drainage
Works.
(1) Productive Works S am e as for
A (1)above.
(2) Unproductive Works S am e as for
A ( l ) above

Capital expenditure on Irrigation etc. Works should be accounted for initially and finally under
this head, unless such expenditure is .provided under a separate Capital Demand outside
the Revenue Account, in which event the expenditure will be brought to account under head
"68"
 Major Heads Minor Heads

H .— C iv il W o rk s an d M isc e llan e o u s P u b lic Im p ro v em en ts

50.—CIVIL WORKS Original Works (26) (27) ---Buildings. (2R)

Customs.
Ta xe s o n Inco m e.
Salt.
Opium.
Land Revenue.

E xcise.
S ta m p s.
Forest.

Registration.
General Administration.
Audit.

A d m in is tra tio n o f J u s tic e .

J a ils a n d C o n v ic t S e ttle mP olice.
e n ts .
Ports and Pilotage. (29)
Scientific Departments, (30)

Education.-
M edical.
P ublic H ealth.

Agriculture.
Veterinary.
Co-operation.

Industries.
Currency.
 Mint. (31).
Civil Works. (32)

Stationery and Printing.

Miscellaneous Departments. (33)

Original Works (26) (27)—Communications.

(34)
Original Works (26)—Miscellaneous. (35)

Repairs. (27) (28) (36)

Petty construction and repairs by Civil
Departments. (37)
Establishment. (18)
Tools and Plant. (19)
Grants-in-aid. (38)
Suspense. (20)
Block Grant for transfer to Central Road
Fund,
(39)
Deduct—Amount met from Central Road
Fund.
(39)
D educt—A m ount m et from subventions from
Central Road Fund. (19)
Charges in England. (21)
Loss or gain by exchange. (15)

Each of the minor heads may be subdivided into major works or minor works.

Original works comprise all new construction, whether of entirely new works or of
additions and alterations to existing works, except as hereinafter provided; also all repairs
to newly purchased or previously abandoned buildings required for bringing them into
use.
Repairs include primarily operations undertaken to maintain in proper conditions of
buildings and works in ordinary use and also new works in circumstances indicated in
clause (3) and the exceptions to clause (4) below.
When a portion of an existing structure or other work, not being a road surface road
bridge, causeway, embankment, ferry approach, protective or training work in
connection with a road is to be replaced or remodelled (whether or not the change
 involves any dismantlement) and the cost of the change represent a genuine increase in
the value of the property, the work of replacement or remodelling, as the case may be,
should be classed as "original work", the cost (which should be estimated if not known)
of the portion replaced or remodelled being credited to the estimate for "original work
"and debited to "repair". In all other cases the whole cost of the new work should be
charged to "repair".
N o te 1 .— In th e c a s e o f b u ild in g s th e c a p ita l v a lu e o f a n y p o rtio n o f a b u ild in g w
a b a n d o n e d o r d is m a n tle d w ith o u t re p la c e m e n t s h o u ld b e w ritte n o ff th e to ta l
v a lu e o f th e b u ild in g , inP ro
a n fo
y rmaac c o u n t o f its c o s t.
N o te 2 .— T h e e x p e n d itu re o n m in o r a d d itio n s a n d a lte ra tio n s to b u ild in g s , u p to a
m o n e ta ry , lim it to b e fix e d b y G o v e rn m e n t, m a y b e c la s s e d a t th e d is c re tio n
S u p e rin te n d in g E n g in e e r a s p e tty w o rk s e x p e n d itu re a n d d e b ite d to re p a irs , p ro v id
if s u c h w o rk s re la te to re s id e n c e s , th e c o s t is ta k e n in to a c c o u n t in d e te rm in i
c a p ita l c o s t a n d in c a lc u la tin g th e re n t in a c c o rd a n c e w ith th e ru le s is s u
G o v e rn m e n t.
When an existing portion of a road, road bridge, causeway, embankment, ferry, approach,
protective or training work in connection with a road is to be replaced or remodelled
(whether or not the change involves any dismantlement) and the change represents
genuine increase in the value of the property, the whole cost of replacement or
remodelling as the case may be should be classed as "new works" and the cost or
value of the portion replaced or remodelled should not be debited to " repairs ".
Exception. Petty and miscellaneous items of work in any material, as hereinafter
described which ordinarily should be classed as "new work" should be debited to "repairs" up to
a limit to be prescribed by the local Administration subject to a maximum of Rs. 10,000 in
any one case, provided that the works in question do not in the pinion of the Superintending
Engineer form part of any comprehend theme or project covered by a works estimate:—
Super-elevation at curves.
Widening the formation or carriage way of a road, widening a drain, or cutting
back a hillside to improve vision at curves, provided that the acquisition of
land is not involved in any case.
Improvements of alignment or gradients or changes of grade at Irish bridges or
dips, carried out at the time of renewing a surface, provided that the acquisition
of land is not involved in any case.
Improvements to or reconstruction of the surface of a road in some different
material where it is desirable to carry out such improvement or reconstruction
at the time of renewing a surface.
The construction or reconstruction of road surfaces in different materials for the
purposes of experiment.
The reconstruction or remodelling of bridges, converts, causeways,embankments,
ferry approach, protective or training works in connection with a road.
Note.—Item (includes replacement of boats and other apparatus connected
with ferries.
In addition to all repairs and renewals in material similar to that pre-existing, the
following items of road work should be classed as " repairs " :—
 Ordinary repairs and maintenance including surface painting and the necessary
addition of stone chips, gravel or sand, but not including asphaltic concrete,
premix asphalt macadam, bitumen grout, bitumen semi-grout, mix-in-place,
cement concrete, or cement macadum.
Special repairs and periodical renewals.
Petty arid miscellaneous items of work in any material, as described in "exception"
to clause (4) above.
When a building is intended for two or more departments, all Original works and
Repairs charges on it should be classified, unless ordered otherwise by
Government, as pertaining to the department for which the largest accommodation "is
required.
Charges on a residential building should be booked under the minor head for the
department for which it is intended even though temporarily allotted to a Government servant
of another department. Residence not reserved for any department fall under the minor
head for Civil Works. In the case of minor heads which are subdivided, if a separate sub-
head is not provided for residences, the charges on residences fall under the sub-head
"Miscell
Includes the expenditure on works in connection with the buildings only and not the charges in
connection with lights etc., which are debited to the head "30—Ports and Pilotage".
Survey of Pakistan; Zoological Survey; Hydro-electric Survey; Geological Survey;
Exploration of Coal, Petroleum and Minerals; Mines Department; Archaeological
Department; Meteorological Department; Museums, etc.
Includes the expenditure on works in connection with the buildings only and not the charges
in connection with machinery and equipment, etc., which are debited to the head, "49—
Mint".
For buildings of the Public Works Department (Civil Works Section), including residences not
reserved for any department.' Includes also as a distinct detailed head, "Losses on
Stock," which is meant for all general losses on stock which cannot be definitely
attributed to any work, whether building or road, the accounts of which are open.
Charges incurred by the Public Works Department on conservation, maintenance or
annual repairs of ancient and historical monuments in the Central areas, which are not
debitable to the Archaeological Department, are debited to this minor head.
May be subdivided according to local requirements for Civil Departments (other than
irrigation, Railway and Posts and Telegraphs Departments) not included in the list of
minor and detailed heads under major head 50.
This minor head is meant for charges on roads, bridges, ferries, tunnels, ropeways,
causeways, tramways, and other means of communication, together with buildings, wells,
encamping grounds, etc., for travellers, and mile-stones, fencing, arboriculture,
inspection houses, and other works connected with communications. It should be
suitably subdivided according to local requirements.
This head should be used as sparingly as possible, i.e. only where there is absolutely no
other head which can be appropriately applied.
This minor head should be suitably divided so as to record the expenditure on Repairs in
 the same detail as the charges on Original works—Buildings, Communications or
Miscellaneous, as the case may be. One of the detailed heads may be "Losses on
Stock" if it is considered necessary to have one under "Repairs" in addition to that
provided under "Original Works," vide Footnote (32).
The head” Repairs—Buildings" includes also taxes debitable to the Public Works
Department on both residential and nonresidential buildings (vide paragraph 309), charges on
account of watchmen for the care of vacant buildings, and rents of hired residencies.
To be divided into two sub-heads (1) Works and (2) Repairs. This minor head records
expenditure on Central Civil Works in East Bengal, Punjab and Sind, the maintenance
of which have been entrusted to Heads of Departments for economical and/or
administrative reasons.
Cash contributions to local bodies for the constructions and maintenance of works of the
classes the expenditure on which, in the case of Government works, would be classed
either under " Original Works (or Repairs)—Buildings—Civil Works" or under "Original
Works (or Repairs) —Communications". See also paragraph 405 and Note 1 below
para-grali311.
The proceeds of additional duties on petrol which ^are earmarked for road development
purposes are transferred annually as "a block grant to the Central Road Fund by debit to
the head "50—Civil Works—Block grant for transfer to Central Road Fund". The fund is
debited with the grants made to Provincial Governments and others. The charges
met out of the 15 per cent, reserve retained by the Central Government in the
Central Road Fund are brought to account, in the first instance, under "50—Civil Works
—Central", the debit under that head being set off by an equivalent amount
transferred from the deposit head "Central Road Fund" so that the net charge under
"50—Civil Works" will be nil. This transfer is shown under a distinct minor head
"Deduct—Amount met from Central Road Fund".
The subventions made from the Central Road Fund to centrally administered areas
are credited to the head "Subventions from Central Road Fund" in the accounts of the Central
area concerned. This head is debited with the expenditure on objects approved by the Central
Government. The actual expenditure incurred from time to time is charged in the accounts to
the head "50—Civil Works". At the same time, an equivalent amount of expenditure is transferred
month by month to the deposit head' "Subventions from Central Road Fund" by reduction of
expenditure under a distinct head "deduct—Amount met from subventions from Central Road
Fund".

Major Heads Minor Heads

J .— M is c e lla n e o u s

54—FAMINE(40) Salaries and Establishments. (42)

A . Fam ine R elief.
(41) Relief Works. (43) (44)

The term "Famine" is to be interpreted in wider sense to cover famine due to drought or
other natural causes, such as flood, earthquake, or similar calamity. See also foot-note
 270 of the list of Major and Minor heads of account.
Public Works officers are concerned only with the two minor heads mentioned here.
The following detailed heads should be opened:—
1. Pay and Allowances, Special Relief Officers.
2. Establishments—
Clerks and other superior establishments.
Class IV establishments.
3. Travelling allowances.
4. Contingencies. As regards Government servants the following rules
should be observed:—
In the case of a Government servant already in the service of Government
(other than a Government servant belonging to the Defence
Department), his pay and allowances together with his contingent
expenditure, will be debited to the ordinary service head when he is
merely an addition to an existing establishment which requires
strengthening owing to famine work, but when he is detached altogether
from his own regular duties and is employed mainly on famine relief, and
his place in the permanent establishment is filled- up by fresh appoint-
ment, his pay and allowances together with his contingent expenditure
shall be charged to the head "54-A—Famine Relief".
The pay and allowances of an establishment specially entertained for, and
mainly employed on, famine relief, will together with its contingent
expenditure be debited to the head "54-A. — Famine Relief".
In all cases falling under classes (a) and (b), travelling allowances to and
from the work and also while engaged on the work as well as pay and
allowances during transit, will be debited to the head to which the pay
of the official while actually employed on the work is debited.
The rules regulating the debit of the pay and allowances of Government
servants belonging to the Defence Department deputed to famine duty
are given in Appendix 3 to the Account Code, Volume I.
Divided into communications; Irrigation Works; Other Works.
The following rules regulate the classification of expenditure of Public Works undertaken for
purposes of famine relict:—
Public Works undertaken in consequence of the occurrence of famine, but not directly for
the employment of famine-striken people and not therefore treated as relief works,
will be classified in the accounts as ordinary Public Works are classified, except that
any expenditure in excess of normal rates incurred in consequence of employment for
relief purposes of unskilled and unprofitable labour will be transferred to the head "54-A.—
Famine Relief".
Public Works expenditure which is undertaken directly for the relief of famine and is
controlled and managed under the conditions applicable to famine relief works will be
charged to "54-A.— Famine Relief" whether the work is or is not one which would, at
 some time or other, have to be undertaken irrespective of famine. If, however, the work
on which the famine labour is employed is a revenue-producing work in respect of which
a capital account is kept (whether with/n or outside the Revenue Accounts of
Government), the value of the work done, reckoned at ordinary rates, will be charged to
the ordinary head of account, and the excess only debited to "54-A.—Famine Relief".

Major Heads Minor Heads

CC.—Capital Account of Irrigation, Navigation, Embankment and Drainage Works outside

the Revenue Account (1)

68.—Construction of Irrigation, Navigation, Works. (17)

Embankment, and Drainage Works. (25) Establishment. (18)
A.—Irrigation Works. (1) Productive works Tools and Plant. (19)
Suspense. (20)
Charges in England. (21)
Loss or gain by exchange. (15)
Deduct—Receipt and Recoveries on capital
account. (13)

HH.—Capital Account of Civil Works and Miscellaneous Public Improvements outside the
Revenue Account.

78.—Initial expenditure on new Capital at Delhi. Works. (45)

Establishment. (18)
Tools and Plant. (19)
Suspense. (20)
Miscellaneous. Charges in England. (21)
Loss or gain by exchange. (15)
Deduct—Receipt and Recoveries on capital
account. (13)

81.—Capital Account of Civil Works outside the

Revenue Account. (45-A.)

May be subdivided according to local requirements.

45-A. The minor heads which are prescribed under the head "50— Civil Works" with the
exception of "Repairs" and "Grants-in-aid" should be opened under this head.
Expenditure on account of restoration of damages caused by extra-ordinary
casualties such as flood, fire, etc., which is permitted to be debited to this major head
should be recorded under a separate minor head "Extra-ordinary Replacements".
 Municipal Funds.
Cantonm ent Funds.
O ther Funds— Port and M arine Funds.

C ivil D eposits Public works Deposits.

O ther A ccounts A dvances Repayable Subventions from Central Road Funds.

(39)
Civil Advances—
Advances of the Public W orks Depart
ment—Takavi
W orks Advances.
(49)
Account Current with Indian States.
(50)
Accounts with foreign Govern
m ents and Indian
S tates.

A ccounts w ith the G overnmofent

Burm a. A s in colum(1).
n

D epartm ental and sim ilarcounts

Ac C ivil D epartm ental B alances— P ublic W orks C ash
B alances.(51)

O.— L o a n s a n d a d v a n c e s b y th e C e n tra l G o v e rn m e n t.

Loans to Local Funds etc. Advances to Cultivators. (52)

 Special Provident Funds instituted for non-pensionable employees.
48. Ordinarily for use only in the cases referred to in paragraphs
413 to 418.
49. For TakaviW orks Advances see Chapter
XVI.
50. For use in respect of transactions with those States which acceded to
Pakistan only with which the Accountant-General has dealings.head
This
should not be
operated upon without special authority of the Account
ant General.
51. Cash balances of the Public W orks Departm ent fall under
head
thisin the
general accounts.
52. See paragraph
427 (b).

Major Heads Minor Heads

REMITTANCE HEADS.
S.—Remittances.

Cash remittances and adjustments between "Public Works Remittances.

(53)
officers rendering accounts to-the same I.—Remittances into Treasuries.
(54)
Accountant-General or Comptroller.
II.—Public Works Cheques.
(54)
III. ---O ther Remittances.
(55)
Transfer between Public W orks Officers.
(56)

Adjusting Account between Central and

Provincial Governments.(57)

Adjusting Account with Rail

ways. (57)

Accounts between Civil and

Civil. (58) There is one head for Central Revenues, one
for the Department of D.G. Supply and
Exchange Accounts between Civil and Posts Development, and one for each of the
and Telegraphs. (58) Provinces (East Bengal, Punjab, North West
Frontier Province, and Sind).

Exchange Accounts between Civil and A separate minor head for accounts between
Defence Services (including Navy). (58) each Civil Accountant General and each
Military Account Officer including the
Controller of Naval Accounts. (59)

For transactions of Public Works officers with Treasury and other officers of the Civil
Department {including the Forest Department) within the same circle of account.
 Transactions originating in other circles of accounts are also passed on to Public Works
Officers by the Accountant General through this head.
If a Public Works officer deals with Treasuries in account with another account officer, the
transactions on account of remittance into treasuries and cheques drawn are classified
as pertaining to the sub-head III—Other Remittances— (b) Items adjustable by Public
Works Officers.
Note.—Transactions on account of remittances made to or cheques drawn on
a treasury are treated as translations originating at the treasury.
This head is subdivided into (a) Items adjustable by Civil and (b) Items adjustable by Public
Works.
For transactions between Public Works Officers (including Civil officers acting as Public
Works disbursers) rendering accounts to the same Accountant General.
For transactions originating in a Division on behalf of a Provincial Government or a
Railway, as the case may be.
The requisite adjustment against the balance of the Government concerned or the
Railway Fund will be made by the Accountant-General through the Central Accounts
Section of the State Bank.
Note.—Pending the constitution of the Federal Railway Authority, the
expression Railway Fund is intended to represent a pro forma account and
not a real fund.
In the Public Works Divisions the Exchange Account head is operated for such transactions
originating in the Division as are adjustable in another Central account circle other
than Railways namely, Central (Civil), Defence and Posts and Telegraphs.
This head is intended for transactions with the Defence Services, (including the Military
Engineer Services). In the case of transactions with officers of the Military Engineer
Services, the name, of the Military Engineer Services districts should be specified in
addition to that of the Defence Accounts office concerned.
At present, there are altogether 10 Defence Accounts Offices, as detailed below:—
(1) C. M. A. Rawalpindi. (2) C. M. A. Lahore, (3) C. M. A Karachi, (4) C. M. A.
Dacca, (5) C. M. A. Bahwalpur, (6) C. M A. (Pensions) Lahore, (7) Field Controller of Military
Accounts (O. R.) Lahore, (8) Controller of Field Accounts, Karachi, (9) Controller of Air
Force Accounts, Lahore, (10) Chief Accounts Officer (Plebiscite) Rawalpindi
Receipts and expenditure pertaining to Military Engineer Services or Royal Air Force
Works, executed in the Public Works Department as a standing arrangement, should be
brought to account as a separate item in the Schedule of Credits an Defence Services-Sub-
Account Officer, M. E. S. or Sub-Account Officer, R. P. A. F." as the case may be.
 STATEMENT A
M ain C lassificatio n o f E xpend itu re pertain ing to Irrig ation , N avig ation , E m ban km ent an d D rainn
pro jects
All works of Irrigation, Navigation, Embankment, Drainage and Water Storage are primarily
classified into the following two sections: —
A. Irrigation works. This section includes Water Storage Works also.
B. Navigation, Embankment and Drainage Works. This section includes receipts and
charges relating to waterways, navigable canals, embankments and other agricultural
and drainage works undertaken primarily not for irrigation purposes but for general
improvement of the country or for general administrative purposes.
Works for either of the two classes mentioned above are classified further into:—
Productive, and
Unproductive.
To admit of a new work being classified as a Productive Public Work, the following
conditions must be satisfied:—
There must be good reason to believe that the revenue derived from it will, within ten
years after the probable date of its completion, repay the annual interest on the
capital invested calculated at 6 per cent, but in preparing a project for sanction no
deduction is to be made from the total capital outlay on account of anticipated
excess of revenue over simple interest.
Note.—Capital invested includes (1) direct charges, (2) indirect charges,
and (3t alt arrears of simple interest, if any, i.e., balance of total interest
over total net revenue.
It must be susceptible of having clear Capital and Revenue Accounts of it kept.
Its classification as a Productive Public Work must be authorised by competent
authority.
The rules for determining (1) whether a work which has been classified as productive shall
continue to be so classified, and (2) whether an unproductive work may be
reclassified as productive, are as follows, the percentage rates referred to being
those prescribed for the time being and being subject to alteration at the discretion
of the Governor-General.
Every irrigation, navigation, embankment or drainage work for which capital accounts
are kept should, until ten years after the date of the closure of its construction
estimate, be classified as productive if the net revenue anticipated from it appears
likely to repay, on the expiry of that period, the annual interest charges on the
capital invested (including direct and indirect charges and arrears of simple
interest), .calculated at 4 per cent in the case of works sanctioned before the 1st
April 1919, at 5 per cent in the case of those sanctioned between the 1st April
1919 and the 1st August 1921, and at 6 per cent in the case of those sanctioned
after the last mentioned date. Conversely, if it is not expected to yield the relevant
return, it should be classified as unproductive. If, moreover, at any time during the
period of construction, or within ten years of the date of the closure of its construction
estimate, it becomes apparent that a work, originally classified as productive will not
 actually be remunerative according to the criterion prescribed above, it should be
transferred from the productive to the unproductive class; and similarly if it becomes
obvious, during the same period, that a work sanctioned as unproductive will
actually prove remunerative the transfer of the work from the unproductive to the
productive class may be effected.
Every work classified in accordance with Rule I above will retain its classification
unchanged during the eleventh, twelfth and thirteenth years after the closure of its
construction estimate.
If any irrigation, navigation, embankment or drainage work for which a capital account
is kept and which is -classified as productive fails, at any time after the expiry of ten
years, from the date of the closure of its construction estimate, in three successive
years to yield the relevant return prescribed in Rule I above, it should be
transferred to the unproductive class. A work classified as unproductive which
succeeds in yielding, in three successive years, the relevant return prescribed for a
productive work, may on the same principle, be transferred to the productive class.
If an existing irrigation, navigation,' embankment or drainage work be extended or
improved, the criterion of productivity prescribed in Rules I to III above shall be
applied to the whole system, including such extention or improvement, as if the
extension or improvement had been executed simultaneously with the original work.
As an exception to this rule, if any extension be, owing either to its nature or
magnitude, such as may reasonably be considered to be a separate project and if it
be susceptible of haying clear capital and revenue accounts kept of it, as distinct
from those of the project as a whole, it should be treated as a separate project and
in that case the conditions relating to original projects and not those relating to
extensions and improvements shall be applicable. In all such cases separate capital
and revenue accounts should be maintained for the extension in order is enable the
productivity test to be periodically applied.
The local Administration may postpone the transfer of a work from one class to the other
in cases in which it is satisfied that its success or failure is due to purely transitory
causes.
The foregoing rules do not apply to the Nasirabad Section of the Lloyd Barrage and Canals
Projects, which is governed by the rules prescribed for the main project.
The transfer of a work from the productive to the unproductive category, or vice versa, will
affect the recording of all future transactions in connection with it. No adjustment will be
made in the general accounts in respect of past transactions, but the necessary transfers
will be effected by the Accountant-General in the Pro forma Accounts of the work in
question.
The principles to be observed in deciding whether an item of expenditure should be charged to
Capital or to Revenue are as follows:—
a) Capital bears all charges for the first construction and equipment of a project, as
well as charges for maintenance on sections not opened for working and charges for
such subsequent additions and improvements as may be sanctioned under rules by
competent authority. It may also bear charges on account of restoration of damages
caused by extraordinary casualties, such as flood, fire, etc., and such charges should
be recorded under a separate minor head "Extraordinary Replacements".
 b) Revenue bears all charges for maintenance and working expenses, which embrace
all expenditure for the working and upkeep of the project, as also for such renewals and
subsequent replacements, and such additions, improvements or extensions as. it may
be considered desirable to charge to Revenue instead of increasing the capital cost of
the undertaking.
c) In the case of renewals and replacements of existing works, if the cost really
represents an increase in the capital value of the system and exceeds the cost of the
original work by Rs. 1,000, the cost of the new work should be divided between Capital and
Revenue, the portion debited to the latter account being the cost of the original work,
which should be estimated if the actual cost is not known, and the balance charged to
Capital. In other cases, the whole cost of the new work should be charged to Revenue.
Thus, a renewal which does not represent a substantial improvement of the original
work, but which is in all material essentials the same as the latter, although it may
exceed the cost of that work by more than Rs. 1,000, should not be charged to Capital
but to the Revenue account.
d) When the construction estimate of a project for which a separate Capital account
is kept, is closed, the expenditure on works of additions, extensions or improvements will
be charged thus:—
Estimates exceeding Rs. 1,000, for (1) works which are in themselves directly remunerative,
such as new distributaries, mills or works for increasing the canal discharge, and (2)
works which are necessary for the full development of a project, but which are not in
themselves directly remunerative, shall be charged to the Capital account.
Estimates amounting to Rs. 1,000 or under shall be charged to the Revenue account.
All estimates for works which are neither remunerative inselves
them nor considered necessary
for the development of the project, shall be charged to the Revenue account.
W here outlay is of a nature which under these rules does not appertain to Capital, it is not,
under any circumstances and whatever its magnitude, to be charged to Capital.
W orks expenditure which, under the foregoing rule is chargeable to the Capital account, will be
classified under the minor head "Works" of the major head "19" or "68", as the case maybe.
That which is chargeable to the Revenue account will fall under the minor headsions
"Exten
and Improvements'' or "Maintenance and Repairs" of the division "W orking Expenses" of the
major head "XVII" according as the expendi
ture pertains to the category of "Original W orks"
or "Repairs"vide Footn ote (27).
The expenditure on productive works is recorded in two sections, separately for capital and revenue
charges. For unproductive works also, the arrangement is similar where it is desirable and
possible to maintain accounts on a quasi-commercial basis. When, however, a work of this
class is too small to make it worth while to maintain a separate account of it on such a basis,
all expenditure on it is treated as a revenue charge, the work being classified as one for
which no capital accounts are kept. In the category of unproductive works is also included
"Miscellaneousexpenditure," which is expenditure upon the preliminary survey of new - pro
jects and also for the cost of famine surveys required for the preparation of famine
programmes.
 STATEMENT B
D etailed C lassificatio n of W o rks E xp en ditu re p ertaining to Irrig atio n, N avig ation , E m b an km e
and D rain ag e W orks
1) Works expenditure of Irrigation, etc., major heads other than 17, falls under one
or other of the minor heads "Works," "Extensions and Improvements" and "Maintenance
and Repairs". Each of these minor heads is divided into (1), Head Works, (2) Main
Canal and Branches, (3) Distributaries, (4) Drainage and Protective Works, (5) Water-
courses (for "Works" only), (6) Special Tools and Plant (for "Works" only) and (7)
Losses on Stock. Under the minor head "Maintenance and Repairs" an eighth head
"Compensation," may be opened. The detailed heads subordinate to these heads are
enumerated in Statement C.
2) All works expenditure relating to Main Canal and Branches may be divided into (1)
Main line of a canal, and (2) each of its branches separately: that relating to distributaries
may also be grouped for the distributaries belonging to the main line of the canal and
to each of its branches separately.
3) In connection with these subdivisions, the following points should receive
special attention: - (a) When land is taken up for two or more of these subdivisions at
'he same time, its cost, must be divided into the best way practicable, (b) In the case
of Storage Projects all works connected with supply channels to feed the head
reservoir come under Head Works, (c) Water-power installations at the head works of
a canal, head locks and head-regulators of main and branch canals, fall under "Main
Canal and Branches", (d) When a canal or a distribution channel therefrom, and a
drainage in connection with it, are planned simultaneously and the two works
intersect, the cost of the crossing should be charged to "Drainage and Protective
Works" and (e) Buildings required for the general purposes of a canal system such as
workshops, headquarters sta tion , etc,, a re ch a rg ea ble to "M a in C a na l an d B ra n ch e s."
4) For rules relating to Water-courses, Special Tools and Plant and Losses on
stock, See Appendix 4, and paragraph 99 and 135 respectively. The head "Water-
courses" is not necessary in the case of the minor heads "Extensions and
Improvements" and "Maintenance and Repairs". The head "Losses on Stock" is
intended for all general losses on stock which cannot be attributed to any work the
accounts of which are open.
 STATEMENT C
E n u m e ra tin g th e d e ta ile d h e a d s re fe rre d to in p a ra g ra p h 1 o f S ta te m e n t a n d d e ta ilin g th e w o r
s e rv ic e s th e c h a rg e s w h e re o n a re cthere
la s s ifie
undd er
General Remarks.—The detailed heads in the list may be varied, under the orders of the
local Administration, to suit the circumstances of each .project.
C om bin e d w o rks fa lling u n d e r tw o o r m o re e .gh.,ea
cods
m ,b in e d bridgaensd fa lls, o r co m b in ed fa lls
a n d re g u lato rs s ho u ld b e classifie d a cc o rd in g .as w h ich a s p e c t of th e w o rk p re d o m in a te s .
A . ---P re lim in a ry E x p e n s e s
Surveys and preliminary investigations. This head does not appear •under "Extensions and
Improvement's" nor under "Maintenance and Repairs".
B .— L a n d .
Compensation for taking permanent or temporary possession of land required for the purposes
of the work.
The term "Compensation" includes the following besides the payment for the land itself :—
(1) payments for buildings, trees, crops etc., and (2) cost of special land acquisition establishment
when it is chargeable to the Public Works Department, vide paragraph 431. Sales proceeds of
wood, building materials, etc., obtained on clearing land taken up should be taken in reduction
of the charge if realised before the accounts of the estimate for the acquisition of the land have
been closed, vide paragraph 3 of Statement E. If any buildings acquired with the land are used
a» residences or otherwise let they should be brought on the Register of Rents, Form 49, and
rents realised should be treated as ordinary rent receipts.
C. ----Works
All construction works, whether of earthwork or of m asonry, etc., excluding work falling under the
heads I.— Navigation and K.— B uildings in all cases and under L.— E arthwork where this is m aintaine
as a separate detailed head. O rdinarily, the grouped head C.— W orks takes the place of such of th
heads, D, E, F, F (l), G, H, J, and L, as are not separately
provided for.
D. --- Regulators.
W orks (other than escapes and escape heads) for the regulation
supply of
E. ---FaIls
Falls and rapids other than those required to maintain the depth of water for navigation
purposes.
F.—Rivers and Hill Torrent Works
Aqueducts, superpassages, culverts, syphons, inlets, outlets, and cross drainage works
generally, when such works are in connection with river and hill torrents.
F (l).—Other Cross Drainage Works
Cross drinage works of the classes referred to under the head "F. — River and Hill
Torrent Works" when such works are in connection with drainage other than that from river and
hill torrent.
G. --- Bridges.
B ridges, both road and railw ay, for crossing the canal, including
sidiary wsub
orks,
e.g .,approach
roads, fencing gates,
ghats,steps etc.
H . --- E scap .es
M asonry and earthw ork connected w ith escapes (including
heads).
escape

I.—Navigation.
Locks at head works and on the canal; separate navigation channels and weirs
designed for maintaining the-requisite depth of water for navigation purposes.
J.—Mills.
Water power plant (if a permanent fixture) and buildings in connection with such plant,
also sluices and channels conducting water to and from the same.
K . B u ild in g s .
Permanent and temporary buildings (including staff quarters, offices, workshops,
stations, etc., but excluding buildings for water power) and station drainages, roads, gardens,
enclosure walls, conservancy works, etc., pertaining to buildings individually or collectively. In the
case of maintenance and repairs this head includes also taxes payable by Government and rents
of buildings hired by Government.
L .— E arth w o rk
Excavation and embankments for the channel, and its side roads and service roads,
protective works for the bed and sides; trimming turfing or revetting slopes; retaining walls for
embankments.
L (l).—Boundary and Service Roads.
This head may be opened to record the expenditure on side roads and service roads
separately if it is not proposed to classify it under "L, — Earthwork".
M.—Plantations
All regular plantations, including the cost of clearing land, transacting soil and planting
trees. Gardening charges in connection with buildings do not fall under this head.
N .— T an ks an d R es e rv o irs
Earthworks masonry, etc., on tanks and reservoirs (e.g., tail tanks) in connection with
canals other than tanks chargeable to "Head Works" in the case of storage projects.
O.—Miscellaneous
Works and services not falling under any other detailed head. Includes (1) experiments;
(2) works in connection with irrigation outlets not debit-able to the head "Water-courses"; (3)
distance marks; (4) boundary pillars. Also minor works Constructed in the banks of canals or
distributaries for the direct delivery of water. Includes also in the case of original works and of
extensions and improvements, charges for compensation not debitable to any other detailed
head.
P.—Maintenance
All repairs work prior to the opening of the revenue account for the project on the section
concerned. This head appears only under ''W orks".
 STATEMENT D
Showing the detailed classification of the minor bead "Establishment'.
This minor head is divided as follows:—

Name of Sub-division. Remarks.

I. Direction Includes Chief and Superintending Engineers, Consulting Architect and

other Special Officers.

II. Executive Establishm ent charges of workshopswhich

for capital accounts are kept
shouldbe kept distinct from other charges, and recoveries on account of
work done in such workshops for outside bodies and other departm ents
of the Central Governm ent should be taken in reduction of the charges.

III. Establishm ent of a m iscellaneousracter

cha not covered by sub-divisions
I or II above.

IV. Establishment In the case of Irrigation heads cludes

it in m edical establishment, estab
-
charges creditable to lishm ent employed on large surveys for new irrigation, etc., projects,
- es
other Governments, tablishm ent em ployed entirely on the revenue management of irrigation,
Departments, etc. etc., projects, and on assessments, etc.,
of revenue, plantation and water
regulation establishm ent, etc., and charges detailed by the Civil- Depart
m ent for collection, etc., of revenue.

V . D educt— R ecoveries Debits to the m ajor head on account of establishm ent charges in cases
in which such charges are not adjustable
in the account of any particular
work under paragraph 201.

For credits of all kinds on account of (i) percentage or (ii) lump- sum re
coveries for work done or other services rendered but excluding - re
coveries for work done in workshops
when f such credits are adjustable
as reduction of expenditure in accord
ance with the rules in Statement E.

VI. Pensionary charges This sub-division relates only to the major heads "XVII", "18", "19" and
"68".

2) The sub-divisions I to IV have, below them, the following heads, with such detailed heads
as may be prescribed locally:—
a) Pay of Officers.
b) Pay of Establishments.
c) Other charges, sub-divided into—
House rent and other allowances.
Cost of passages.
 Travelling allowances.
Contingencies.
d) Deduct—Recoveries. For use only under sub-division II (Workshop section).
An additional head, "Bonus," may be opened, where necessary, for bonus paid to non-
pensionable subscribers to provident funds. ,
The Heads (b) and (c) include also the charges on account of Divisional Accountants
posted by the Accountant General.
Note.—The general principles regulating the classification and incidence of
Pay, Allowances, Leave salaries, etc., of Government servants are contained
in Articles 31, 32, and Appendix "5 of the Account Code, Volume 1.
 STATEMENT E
Treatm en t of reco veries o f E xp en ditu re in the A cco un ts o f th e P u blic W o rks
D epartm ent
The general direction for regulating the exhibition of recoveries of expenditure in Government
accounts are given in Chapter 5 of the Account Code, Volume I. The following
paragraphs indicate their application to Public Works transactions.
The general rule is that, subject to the provisions of article 75 of the Account Code, Volume. I, all
recoveries of expenditure appearing in the accounts of Public Works offices should be
treated as revenue receipts and not as minus expenditure.
Recoveries in respect of overpayments made during the current year, however, should
ordinarily be adjusted by deduction from the current year's charge under the detailed head
previously overcharged.
As an exception to the general rule in paragraph 2 above, recoveries under stock and other
suspense accounts should be treated as reduction of gross expenditure. The
recoveries of expenditure upon works in progress comprising, inter alia, sale proceeds
of surplus materials and plant acquired specially for any work or of materials received
from dismantled structures, may likewise be treated as reduction of expenditure,
irrespective of whether the estimates for the works make allowance for such recoveries. or
not. See also paragraph 503.
Subject to the provisions of Rule 5, recoveries on account of establishment and tools and plant
charges should be treated as follows:—
Recoveries of establishment charges at percentage rates.---These recoveries, in so far
as they are effected from outside bodies and from other departments of the Central
Government, should be adjusted by deduction from expenditure under the minor head
"establishment". Recoveries on account of works carried out on behalf of other
Governments, however, should be treated as revenue receipts.
Recoveries of tools and plant charges at percentage rates.—Recoveries from other Ministries
and Divisions of the Central Government should be adjusted as reduction of expenditure
under the minor head "Tools and plant". All other recoveries should be treated as
revenue receipts under the major head concerned.
Recoveries on account of charges for leave and pensions.—When the recoveries on
account of establishment charges include, as a distinct and separate factor, an
element of the charges for leave and pensions, the portions of the recoveries representing
leave should be treated as revenue receipts under the Public Works Major head concerned.
Recoveries on account of pensionary contributions should in the case of Civil Works be
credited to "XLIV-Receipt in aid of Superannuation", while such recoveries In the case of
the Irrigation Department should be credited to the Irrigation Major heads concerned, as
receipts or recoveries of expenditure according as they relate to Revenue or Capital
Major heads. In cases, however, in which the rates for leave and pension contribution
are combined, the recoveries in the case of Civil Works should be taken to "XLIV—
Receipts in aid of Superannuation", while such recoveries in the Irrigation Department
should be credited to the Irrigation Major heads concerned as revenue receipts.
Notwithstanding anything contained in these rules, receipts and recoveries on Capital account
in so far as they represent recoveries of" expenditure previously debited to a capital
 major head, should be taken in reduction of expenditure under the major head
concerned. For convenience of accounting they should be treated as revenue receipts in
the first instance and booked as "Receipts and Recoveries on Capital Account". At the
end of the month they should be deducted from the account of the division or sub-
division of the major head concerned in a lump sum.
The recoveries of the expenditure which are finally creditable as; .revenue receipts should be
recorded under the minor head "Recoveries of expenditure" of the major head XVII, XVIII,
or XXXIX, as the case may be; while those which are adjustable in reduction of expenditure
under the capital major head should appear under the minor head "Receipts and
Recoveries on Capital account" of the capital major head concerned.
N o te.— R eceip ts o n acc ou n t o f sa le p ro ce ed s o f land , bu ild ing s, sp ec ia l to ols an
p la n to r o ther assets p urch ased o r con struc ted at the co st of a sp ecial projec t m ay a
the d iscretio on f G o vern m en t be ta ke n in red u c tio n o f e xp en ditu re u nd er the
ap p ro p riate s ub -h ea ds s ub o rdina te to th e ca pital m ajo r h ead co n cern ed .
Recoveries on account of cost of audit and accounts.—These recoveries w hen they are m ade in
connection w ith w orks done for R ailw ays, D efence Services and Posts and Telegraphs should b
treated as reduction ofpenditure
ex under "26.— A udit". In the case of w ork done for non-G
- overn
m ent bodies of individuals, such recoveries should be adjusted as receipts under the m inor hea
"Fees for G overnm ent A udit" subordinate to the m ajor head "X LV I— M iscellaneous".
N o te .— If u n d e r th e N o te b e lo(-w o R f uAlep p e n d ix 5 , th e p e rc e n ta g e c h a rg e s fo r w o rk
d o n e in w o rk s h o p s o f a q u a s i-c o m m e rc ia l c h a ra c te r fo r o th e r d iv is io n s a n d d e p a
b o th u n d e r th e C e n tra l G o v e rn m e n t a n d o th er G o v e rn m e n ts , in c lu d e re c o v e rie s in
o f a u d it a n d a c c o u n ts c h a rg e s , s u c h re c o v erie s s h o u ld n o t b e c re d ite d to "2 6 — A
" X L V I— M is c e lla n e o u s — F e e s fo r G o v e rn m e n t A u d it" e x c e p t in th e c a s e o f w o rk s c
h y th is ru le .
 APPENDIX 4
(See-paragraph 428)
A c c o u n t R u le s re la tin g to W a te r-c o u rs e s .
As a general rule, water-courses of irrigation, etc., projects are not constructed by Government
as integral parts of the projects, the liability of Government being confined to the
provision of the main canal and of such branches and major and minor distributaries
as may be decided upon by competent authority from time to time. Accordingly
persons desiring to use the water of a canal are required either to make their own
arrangements for the construction of the necessary water-courses or to bear the
charges that may be incurred by the Department in constructing them on their behalf.
This liability of the cultivators, or other persons-benefiting by canal irrigation extends also
to works of improvements and repair to water-courses and to construction and repair of
bridges, culverts or other works that may be required for the passage of the water of
such water-courses across any public road, drainage, channel, etc. In the general
interests of the cultivators, especially when a canal project, or an integral part of it, is
launched in a new locality and it is desired to afford special facilities to the cultivators,
with a view to the more rapid development of irrigation, it may sometimes be decided
by Government to lay out and construct, at the cost of Government in the first
instance, the entire system of the main water-courses required for a project or a
substantial section of it, at the outset. When this course is adopted, a scheme is
simultaneously devised for effecting recovery, in a number of years, of the additional
burden thus thrown on Government finances. As no separate account can be kept
satisfactorily of the liabilities of each individual person benefited, usually the recovery
takes the form of a general enhancement of the water rates or the imposition of a special
acreage; rate. The amount which it is usually sought, under such a scheme, to
recover in the aggregate, is the initial capital cost of the works (including: such cost of
maintenance during construction as may be charged to the capital account) plus the
usual percentage charges referred to in Appendix 5, plus the interest calculated at a
rate fixed by Government. In some cases, where an entire system of water-courses is
constructed by Government, and it may, in the particular circumstances of the tract, be
decided by Government, that the whole or a portion of the cost of construction be
charged finally to the account of the project concerned, or the charge on account of
interest waived.
Works outlay on water-courses, which may be incurred by Public-Works officers, will thus fall
under the following distinct categories :—
I.—Recoverable from individual cultivators concerned in lump sums equivalent to the charges
incurred on behalf of each.
II.—Recoverable by a general levy, whether for a specified or indefinite period—
a) when the actual recoveries are required to be set off against the outlay,
b) when the actual recoveries are not to be set off against the outlay.
III. — Borne finally by Government.
Works of the first class ate styled "Takavi Works" and the account rules relating to
them are given in Chapter XVI. This Appendix deals only with works of the other two classes.
In respect of sanctions to estimates, etc., all works in connection with water-courses are
 treated like other works of the irrigation, etc., project concerned, the expenditure being
booked finally under the appropriate detailed head subordinate to the head “Water-
courses.” After a work has been constructed, the cost of maintenance and repairs is,
in all cases, borne by the cultivators concerned.
Recoveries actually made under clause II of paragraph 2 should be shown in the accounts : —
as receipts on the capital account of the project, if the levy takes the form of a Jump-sum
recovery of cost in one or more years, or
as revenue receipts of the project, if the levy takes the form of an enhancement of
revenue, the exact classification being determined by the form in which the recoveries
are made.
N ote. — Recovery of outlay on w ater courses w here such recoveries have to be
set off against the outlay m ay, at the discretion of G overnm ent, be taken in
reduction of expendi
ture under the sub-head, "W ater courses".
In cases falling under clause II (a) of paragraph 2 the Accountant General, with a view to
watch the progress of the recoveries, may be required to maintain a suitable pro
forma account without disturbing the booked accounts of receipts and expenditure,
the form of the account being determined in consultation with the local Administration. It
will ordinarily be found sufficient to keep an account merely in respect of the works
outlay, the annual recoveries being distributed rateably, as between works, interest, etc.,
on a fixed basis determined once for all.
 APPENDIX 5
Rules for the distribution of Establishment and Tools and Plant charges
Charges on account of general services like Establishment and ordinary Tools and Plant* of a
division or office should be classified in the accounts under the appropriate sub-head
under the minor heads "Establishment" and "Tools and Plant," as the case may be, of
the major head "SO^-Civil Works" and, save as hereinafter provided, no attempt
should ordinarily be made to include in the cost of an individual work (or head of
account) any portion of expenditure on account of those services. See also paragraph
201.
Note. — For the classification of the charges for tools and plant of a special,
see paragraph
As an exception to the foregoing rule, the under mentioned special establishments should
be charged as indicated below :—
Temporary establishment employed upon the actual execution, as distinct from the
general supervision, of a specific work or of sub-works of a specific project or upon
the subordinate' supervision of departmental labour, stores and machinery in
connection with such a work or sub-works: to the account of that work or sub-works.
See paragraph 10 of the Pakistan P. W. D. Code.
Purely revenue establishment (Zilladars Amins, etc.) employed entirely on the
management of Irrigation, etc., works, and on the assessment, etc., of connected
revenue: to the sub-division "Working Expenses" of the major head "XVII—Irrigation,
etc., works for which Capital Accounts are kept" or to the major head "18—Other
Revenue Expenditure finance from Ordinary Revenues", as the case may be.
Establishment employed on famine relief works to the head "54-A.—Famine Relief".
Establishment employed in workshops of a quasi commercial character; to the account of
the workshop concerned.
The cost of special tools and plant, i.e., tools,, plant, machinery, etc., obtained to meet the
special requirements of a particular worker project and of a nature not usually to be
found in the general stores of the Administration, should be treated as. a direct
charge to the work or project. Similarly tools, plant and machinery required for a
workshop of a quasi-commercial character should be charged direct to its accounts.
Note .1.—In cases of doubt the Chief Engineer, or other competent
executive authority, will decide whether any item of tools and plant should
be classified as ordinary or special.
Note 2.—The cost of Tools and Plant required for use on Famine Relief
should be treated as "special" and classified in accordance with rule 3
above.

When in a Public Works Division works are executed, the cost of which is met from
sources other than grants for "50—Civil Works.— Central", recovery of the cost of
establishment and tools and plant should be effected in all cases on a percentage
basis unless there are special orders of the Government to the contrary. The
percentages should be levied separately for establishment and tools and plant.
 For works executed by the Pakistan P. W. D., the percentage rates, for establishment are
intended to correspond as far as possible to the; average percentage borne by the
Public Works Department normal establishment to the normal works programme
which fully occupy such establishment. The rates fixed with effect from 1933-34 are:—
Establishment 14 ½ per cent
Tools and plant£ 1 ½ per cent
For other works local Administrations are authorised to fix the percentage rates in
consultation with the Accountant General, on condition that the percentages so -fixed
are not less than the actual average, cost per Rs, 100 of outlay on works in the
administration concerned during the previous five years.
Note 1.—When some only of the operations necessary to the completion
of a non-Government project are undertaken at one time, different
percentages may, if desired, be adopted for each operation: provided
that, if subsequently the remaining operations are undertaken, the
aggregate recovery is equal to the full charge leviable under this rule.
Note 2.—Similarly, different rates of charge may, if desired, be prescribed
for large and small works, or for scattered and concentrated works,
respectively, these rates being so fixed as to give approximately the
same aggregate return to Government as if a uniform rate, as determined
under this rule, will give.
The percentage fixed as above should be examined and readjusted, if necessary, at
suitable intervals, after consultation with the Accountant General.
In calculating departmental charges in respect of works executed on behalf of Central
Commercial concerns (including the Defence Department), other Governments and
non-Government bodies or individuals, ½ per cent or 1 per cent, according as the
works are executed by the Pakistan P. W. D. or otherwise, should be added on
account of pensionary contributions.
An additional charge of 1 per cent should be recovered in respect of works done for
Railways, Defence Services, Posts and Telegraphs Department, and non-
Government bodies or individuals, to cover the cost of audit and accounts
establishment.
Note—No share of general charges on account of establishment and
tools and plant should be included in the actual cost of works
chargeable against the Road Development Fund.
The prescribed percentages may be remitted by the local Administration in the case of non-
Government works costing less than Rs. 1,000. Remission of charges is not
permissible in other cases; as such aid as it may be desired to give to a local body
in the construction of a work in which Government is interested, should take the
form of a cash grant-in-aid.
Note. ---In the case of works costing Rs. 1,000 and over, the local
Administrations are authorised to sanction a cash contribution in favour
of a local body up to the actual amount of establishment and tools and
plant charges leviable under rule 4 (see paragraph 106). This power cannot
be exercised in respect' of works executed on behalf of a private individual.
For works done in workshops which are of a quasi-commercial character, percentage
charges should be levied in all cases, i.e., even when work is done for P. W. Divisions
of the same Administration. The rates may be fixed by the local Administration in
consultation with the Accountant General, see paragraph 384 of this Code.
Note.—The percentage charges referred to in this rule may be so regulated
as to include 1 per cent, for audit and accounts even in the case of jobs
executed for other divisions and departments both under the Central
Government and other Governments.
The percentages referred to in rule 4 are leviable on the actual outlay booked in the
accounts, i.e., on the net outlay where there are any refunds or writes-back. No
item of expenditure should be excluded from the levy on the plea that it involves
little or no departmental supervision, etc., but the prescribed percentage charges for
tools and plant should not be levied not in the case of non-Government works on
which tools and plant of the department are not used.
Note.—Under this rule even the cost of and acquired through the District and
Revenue-authorities is not exempt when it is adjusted in the divisional
accounts a part of the cost of a non-government work; but if it is not
included in the estimate for the work and is not passed through the Public
Works accounts, no percentage charge is leviable on account of it~
Recoveries made in accordance with the preceding rules should be classified as indicated
in statement E of Appendix 2, the adjustment being made in the accounts of the
Divisional Officer whenever the cost of work done is adjusted by charge to the
deposit, remittance or other-account concerned.
In the case of workshops of a 0ms/-commercial character, or any other work, for which
special establishment is entertained, an addition of such percentage, limited to 5
per cent of the cost of this establishment, as may be fixed by the local
Administration on a consideration of the special features of each case, may be
made to cover supervision charges, thereon.
The foregoing rules do not apply to Irrigation works in Baluchistan, which are governed by
such rules as are prescribed by the local Administration in consultation with the
Accountant General.
For allotment of funds, it is not necessary to include in the-estimates for individual works,
any provision on account of establishment and tools and plant charges, unless
percentage charges levied by other Governments or departments are, under the
rules, included in the cost of the work. See also paragraph 201 of this Code. For
administrative purposes such provision is made in the project estimates of works of
which it is desirable to forecast the ultimate financial results.
The cost of special tools and plant (such as cranes, etc.), debited to a single head in the
accounts, may be distributed over the several sub-heads of works in accordance
with such methods as the local Administration may determine in consultation with
the Accountant General. Similarly, if the cost or depreciated value of any special
tools and plant obtained for, or used on, a project is required to be distributed over
different units of the project, the forms of subsidiary account to be kept to facilitate
that distribution will be settled by the local Administration after consultation with the
Accountant General.
 APPENDIX 6
(See paragraph 34.)
R u le s relating to th e B u d ge t E stim a tes of C en tra l P u b lic W o rks
Introductory
N. B.—The forms mentioned below are those specified in these rules.
The general procedure for the preparation of the budget estimates of receipts and
expenditure of Government is laid down in the General Financial Rules. The following
procedure is prescribed for the preparation of such of the estimates as relate to Central
Public Works.
For the purpose of these rules, the term "budget authority" means the Chief Engineer,
Pakistan Public Works Department, or any other-authority responsible for the
preparation and submission to the Central Government of the budget estimates of
receipts and expenditure relating to Central Public Works. It also includes, in relation to
works entrusted to the Military Engineer Services or to a Provincial Government, the
Engineer-in-Chief, General Headquarters or the Provincial Government, concerned.
R evenue
The estimates of revenue should be prepared and submitted by each budget authority to the
Accounts Officer concerned by the middle of December of each year. The latter will,
after satisfying himself as to their propriety, incorporate the figures in his budget notes,
which are submitted to the Ministry of Finance on such date as may be fixed by that
Ministry (usually mid-January).
Expenditure
Schedules of Demands.—To enable the Central Government to judge the relative urgency
of the demands made, against the amounts likely to be available for expenditure on the
several Public Works heads of account during the ensuing year, Schedules of
Demands should be prepared in Forms Nos. 1 to 3, and submitted, by each budget
authority, so as to reach the Ministry of Health and Works not later than the 15th
October of each year. Relevant extracts from Form No. 1 relating to new major works
chargeable to the major head "50—Civil Works" should be submitted simultaneously to the
administrative departments concerned, to permit the latter to undertake an examination of
the proposals in their various aspects,, before the apportionment of the funds available for
such works.
Note.—As the late receipt of the Schedules retards the budget programme,
and causes considerable inconvenience, every endeavour should be made to
ensure their timely submission.
The Schedules should show distinctly the requirements for new expenditure, and be
accompanied by full details and explanations supporting it. Any variation from the current
year's budget, under other items of expenditure, should similarly be explained. In
the case of a new item pertaining to "Grants-in-aid," details should be furnished
indicating the precise conditions and purposes for which it is proposed to make the
grant.
Note. —Expenditure on the revival of a post or posts previously held in
abeyance should be treated as "new expenditure" for the purpose of this rule.
 The demands for new works, major as well as minor, chargeable to the major head "50.—
Civil Works" will be forwarded by heads of departments to the budget authority
concerned by the 15th September of each year. They should be confined, as a rule,
to those works only which have received administrative approval, in cases where such
approval is required. In making demands for works of these classes, the figures
proposed by heads of departments need not necessarily be adopted. The budget
authorities should, instead, take into consideration the time likely to be spent, in each
case, in the fulfillment of all the requisite formalities preliminary to the execution of the
work, and then determine, as accurately as possible, the amount likely to be spent on it in
the ensuing year. Whenever desirable, the minimum allotment required for any particular
work should be clearly specified.
For "Minor Works" and "Repairs" chargeable to the major head "50.—Civil Works" the
Schedules should present lump sum demands only, under their various minor heads;
but data justifying the total demand put forward for each of the sub-heads should be
furnished in the supplementary statements attached to Forms Nos. 1 and 2.
In the case of irrigation works, a statement of all new works costing over Rs. 5,000
should be attached to the Schedule, supported by a brief explanation as to their necessity.
A careful forecast should be made, at the time of the preparation of the Schedules, of the
possible surrenders during the current year on incomplete works, and the demands
therefor, for the ensuing year, regulated accordingly; vide rule 28. Applications for
additional allotments at the commencement of a financial year, for the regrant of lapsed
allotments of the previous year (see rule 44) should thus be restricted to items which
could not be foreseen in time for inclusion in the ensuing year's budget.
As the budget estimate is not the place for the consideration of changes in establishment,
care should be taken that all necessary increases or decreases, of establishment are fully
considered, and disposed of prior to the submission of the Schedules. In cases,
however, where sanction to a proposed increase in establishment requiring the orders of
Government has not been obtained, the latter establishment should be separately
detailed, and the cause of the delay in the submission of the proposals fully explained
The requirements for leave salary payable in Pakistan and England should ordinarily be
based on the past three years actuals, and modified, if necessary, with reference to
any known data and those for passages ("cost of passages granted under the Superior
Civil Services Rules, 1924" as well as "Contributions for passages of officers transferred
to or from other Governments, Departments, etc.") forecasted as accurately as
possible. Both should be detailed in the Schedules under the appropriate units of
appropriation.
The demands for establishment should invariably be based on actual requirements and not
on averages and provide for a lump reduction for "probable savings," where necessary.
Except in cases where the cost of establishment is adjusted atcentage
per rates, the
provision for establishment should be compared with that for works outlay, and the
disproportion between the two, if any, fully explained in the letter forwarding the
Schedule.
Items of expenditure which are subject to the vote of the Legis
lative Assembly should be
distinguished from those which are not subject to the vote of that body by the addition of
the word "voted-" or "non-voted", as the case may vide
be, paragraph 13 of this Code.
 The demands should be rounded off to the nearest hundred,
i.e., provision for Rs. 50 and
below under a detailed head should be deleted and provision for Rs. 51 and above upto
Rs. 99 should be taken as Rs. 100.
Settlement and distribution of grants.—On a consideration of the Schedules, the total
provisional grant that can be allotted for .each head of account will be determined in
consultation between the Ministry of Health and Works and the Ministry of Finance.
These provisional1 grants will ordinarily include a general reserve under each major
head, or a group of major heads, for which a separate grant is made (see rule 20),
for allotments to be made by the Ministry of Health and Works during the course W
the year—
i. for the regrant of allotments which were specifically made and which lapsed in the
preceding year; and
ii. to meet unforeseen and emergent expenditure which cannot otherwise be met from
within the grant concerned.
Allotments from these reserves for expenditure under category (ii) on objects other than
the following will require the previous concurrence of the Ministry of Finance.
a) Minor works up to a limit of Rs. 10,000.
b) Special repairs.
c) Charges for establishment and tools and plant on (a)(b)
andabove.
16. The amount to be allotted for new major works, after providing for all other
expenditure, will be fixed by the Ministry of Finance. For works chargeable to the major
heads "50—Civil Works" which are accepted as inevitable, obligatory or remunerative,
direct budget provision will be agreed to. For other new major works accepted in principle,
the Ministry of Finance will allot a lump sum for the two major heads referred to above and
the distribution of the lump sum will be settled by—
i. Ministry of Health and Works with the concurrence of the
Ministry of Finance
or
ii. the inter-departmental conference, if the Ministry of Finance decide
to hold such a conference in any year.
In the case of new major works chargeable to Irrigation heads,lump
thesum fixed by the
Ministry of Finance will be apportioned by the Minis
try of Health and Works with the concurrence of
the Ministry of Finance.
The inter-departmental conference, referred to in rule 16 (ii), will be convened by the Ministry of
Finance, about the first week of Januaryeach of year. This conference will select the
particular works, which should be commenced in the ensuing year, from the list of those
new works which have, prior to its assembly, been fully considered, and the presentation of
which to that body has been assented to, by the Ministry of Finance
(see rule 4)
The Ministry of Finance will then- furnish the necessary distribu
tion statement to the
Administrative-Departments concerned, as well as to the Ministry of Health and Works. The
Administrative Departments will next take immediate steps to obtain the requisite approval of the
Standing Finance Committee to each of the items selected, where necessary, and also the
expenditure sanction of the Ministry of Finance,
vide Rule 12 of the Book of Financial Powers. The
Ministry of Health and W orks will, thereafter, be furnished by departments with information to this
effect in Form No. 4.
W hen all the proposals for new major works relating to each head have been referred to, and
approved by, the Standing Finance Committee, where the approval of that body is required,
and sanctioned by the Ministry of Finance, Ministry of Health and Works will make a detailed
distribution of the total allotment for each of the heads concern
ed, and communicate to the
various budget authorities the amounts provisionally allotted to them for the following year.
A statement showing the distribution of the accepted provision by circles of accounts should
be furnished by the Ministry of Health and Works to the Ministry of Finance on or before the
15th January. These allotments will be ject
sub to the vote of the Legislative Assembly, or to
the sanction of the Governor General or to both, as the case may (seebe
rule 20).
Upon the receipt of the intimation referred to in rule 18, the budget authorities shall attend to the
very early preparation of the detailed estimates for those new major, works for which
provision has been made, with a view to the accord of technical sanction thereto. This
should be done, as far as possible, before the 31st of March, to enable the funds provided
therefor to be released when the final allotments are made(see rule 22).
Voting of expenditure by the Legislative Assembly, and sanction by the Governor-
General to expenditure not subject to the vote of the Assembly, — Simultaneously
with the communication of the provisional allotments to the various budget authorities
(see rule 18) the Ministry of Health and Works will undertake the detailed preparation
of the statements of the estimated expenditure under each separate major head or
group of major heads, in ;such form as may be laid down by the Ministry of Finance.
These statements will be submitted to the vote of the Legislative Assembly in the
form of demands for grants, the items not subject to the vote of that body being
shown therein in italics. The latter will be sanctioned by the Governor-General. .
C om m unication of budget grants.— A fter the expenditure has been voted by the Legislative
A ssem bly, the M inistry of Finance w ill forw ard to the M inistry of H ealth and W orks statem en
snow ing the budget grantseach
for m ajor head or group of m ajor heads, distinguishing betw een
the am ounts voted by the Legislative A ssem bly and the allotm ents m G ade
overnor-
by the
G eneral.
The funds allotted to the various budget authorities will be intimated to them by the
Ministry of Health and Works by the end of March of each year. Funds under each of
the primary units "Original Works" (under the major head "50—Civil Works"), and
"Works" or "Extensions and Improvements", or both (under the Irrigation major
heads "XVII" "18", "19" and «;68") will be divided into secondary units" Major Works"
.and "Minor Works" and specific provisions sanctioned for individual major works.
Funds provided for major works which have not, up to the time of the
communication of the budget provision, received technical sanction, will be withheld
by the Ministry of Health and Works until such .time as the works receive technical
sanction (see rule 19).
Detailed distribution of grants.—Upon the receipt of the intimation of the final
allotments for the year, a detailed statements showing the distribution of funds
should be prepared, by the budget authorities, in consultation with their Account
Officers, and two copies and one copy there of supplied, respectively, to the Ministry
of Health and Works and the Ministry of Finance, as soon as possible.
In preparing these statements, the following points should ^receive attention :—
 The statement should show the distribution of the final allotments by circles or
divisions, or both, or by canals in the case of irrigation works, and by primary and
secondary units of appropriation, to cover a number of individual works or items. It
should also contain an abstract of the charges by the prescribed sub-heads.
Specific allotment should he made for each individual major work (see rule 22), "
Lump sum appropriations may be made for minor works and repairs or maintenance
and repairs in respect of each minor head or group of works.
Provision for voted and non-voted items should be shown separately.
The amounts and details of the allotments intimated by the Ministry of Health and Works
should be strictly adhered to, and on no account altered.
The distribution statement, when issued, should be regarded as the authorized
programme of expenditure, any change required therein, during the course of the year, being
dealt with under the rules of appropriation and re-appropriation.
N o te .— F o r d eta ile d in stru c tio n s re g a rd in g th e p re p a ra tio n o f th es e s tate m e n ts se e
A n n e x u re to th is A p p en d ix .
Incurring of expenditure in anticipation of budget orders.—In the event of the orders
of the Ministry of Health and works intimating, the final allotments (see rule 22), not
being received before the commencement of the financial year, the budget
authorities are vested with the following powers to undertake work and incur
expenditure until the receipt of those orders :—
All works in progress at the end of the previous financial year may be continued.
Note.—The term "Works" is used there in a comprehensive sense and
conveys the meaning assigned to it in paragraph 4 (68) of this Code. '
Expenditure may be incurred on minor works, repairs and tools and plant up to ten per
cent, of the provisional allotment for each of these purposes (see rule 18).
Expenditure may be authorized on “Establishment" on the basis of that incurred in the
last month of the preceding year.
All expenditure incurred under rule 25 must be treated as a charge against the allotments
eventually made.
Appropriation and re-appropriation.—An appropriation or a re-appropriation, as
defined in paragraphs 4 (4) and 4 (47), respectively,, of this Code, is the allotment
of a particular sum of money to meet expenditure on a specified object, and it is a
fundamental rule that no outlay shall be incurred without such appropriation or re-
appropriation. In exceptional cases, however (c.f. paragraph 58 of the Pakistan
Public Works Department Code), where expenditure is authorized, in anticipation of
the allotment of funds, or in excess of the existing allotment, the authorization must
be followed, as soon as possible, by a formal allotment of funds to the extent
required.
An appropriation is intended to cover all the charges, including the liabilities of past
years, to be paid during the year or to be adjusted in the accounts of it. It is
operative until the close the financial year. A ny unspent balance lapses and isable
not avail
for utilisation in toe follow ing year, but G overnm ent will ordinarily endeavour to include an
anticipated lapse in the dem and thefor
following year. See rule, 44
 Note.--The financial year closes on 3lst March. After that date all cash and
stock transactions are treated as pertaining to the following year, but bona
fide transfer entries are permissible for some months, vide paragraph 531 of
the Code.
The am ount allotted in a unit of appropriation can be increased or decreased only by a form al
order of re-appropriation autho
rizing a transfer of funds from , or to, another unit. In all orders
sanctioning re-appropriations, reasons necessitating the addition to, and reduction from , the
unit affected should be indicated,
An appropriation or re-appropriation within the grants of a year can be authorized at any time
before, but not after, the expiry
of the year
Provincial Government the Chief Commissioners Baluchistan,
the Engineer-in-Chief, General
Headquarters, the Chief Engineer,Pakistan Public W orks Departm ent and the M ilitary
Secretary to H. E. the Governor-G eneral have full powers to appropriate fundsthe ,out of
sums allotted to them to meet expenditure upon Central
public works provided--
that funds are not .appropriated to m eet any expenditure on a new service not contem plated in the
budget as voted by the Legislative Assem bly.
that the expenditure for which funds are appropriated has received such administrative approval
and expenditure and technical sanction, or other sanction, as is required by rules laid down by
the competent authority from tim e to tim e;
that the am ount appropriated to any work does not exceed the amount approved or sanctioned for
that work by a sum greater than the excess which m ay be authorized under the rules referred
to in (b) above;
that funds allotted for non-voted item s- of expenditure are not appropriated to m eet votable item s,
and funds allotted for voted item s are not appropriated to meet non-votable items; .
that the sanctioned lim its for permanent establishm ent, or the budget provisions- m ade for
tem porary establishm ent, arenot exceeded.
Subject to the above conditions, the authorities .m entioned in rule 31, may re-appropriate sum s from
any prim ary unit of appro
priation to any other such unit within and* between the m ajor' heads
XVII—Working Expenses'* and "18" so long as they are covered by one grant,' and within
heads "19", "50", "68" and" 78 provided:—
that no re-appropriation shall be made to meet any expenditure, other than contingent
expenditure, which is likely to involve further outlay in a future financial year ;
.that, in the case of works chargeable to the major heads "50" and "78" no re-
appropriation shall be made from or to the units " Major works", " Minor works "
and " repairs", and, in the case of Irrigation works, no re-appropriation shall be
made from " Works" to " Maintenance and Repairs " or vice versa ; and
that
the allotment for a new original major work shall not be re-appropriated to any other
work or item or vice versa ; and
a re-appropriation from an original major work in progress shall be made only to a work
or works of the same category.
that unanticipated credits, i.e., credits not provided for in the budget or in excess of the
 amounts included therein, which are accounted for as minus expenditure, shall not
be re-appropriated to any work or item.
N ote 1.— The M ilitary Secretary to His Excellency the G overnor-G eneral- is em
pow ered to re-appropriate funds from original w orks to repairs
vice versa
or in
connection w ith the furniture grant for the G overnor-G eneral's Estates.
N ote- 2.— Re-appropriation of petty sum s should be avoided as far as possible.
33) The extent to which the foregoing powers may be re-delegated shall be as follows :—

Provincial Governments FuIl powers,

The Engineer-in-Chief, General Head- quarters

The Chief Engineer, Pakistan Public Works Full powers, subject to the condition that the
Department. limit of expenditure laid down for any
particular house or houses is not exceeded.

The Chief Commissioner, and the Agent to the Full powers to re delegate to the senior
G. G., Baluchistan. engineering officer in the Administration or
branch of the Administration

The Military Secretary to His Excellency the No powers to re-delegate.

Governor General.

34) Where the conditions -specified in rules 31 and 32. are not fulfilled, the orders of
the Government of Pakistan in the Ministry of Health and Works should. be obtained to
the appropriation or re-appropriation. Applications for additional funds and re-appropriation
of funds should, as a rule, be accompanied by statements in Forms Nos. 5 and 6,
respectively.
35) The Controlling Officer, at whose disposal an appropriation in respect of a primary
or secondary unit has been placed, may, out of it, subject to the restrictions in rules 31
and 32,-allot funds for expenditure on a specific item, or group of items. He may distribute
the funds placed at his disposal among the Divisional Officers working under him,
retaining such amounts in "reserve" at his disposal as he may consider necessary. The
sum total of all appropriations made by him from a unit should not, however, exceed the
amount of the unit, or portion thereof, placed at his disposal. See also paragraph 2 of the
Annexure to this Appendix.
36) Control of expenditure.—In the case of the secondary unit "Original Major
Works", the Divisional Officer will be responsible that :—
i. no expenditure is incurred on any original major work without a specific
appropriation for it, except in the case of unfinished work of the previous year
which is likely to be completed in the current year for Rs. 500 or less ;
ii. the expenditure on each original major work is limited by the amount of the
specific appropriation, sanctioned .for it, and the excess expenditure over such
appropriation, unless the excess is Rs.'500 or under, is covered at once by an
additional allotment of funds ;
iii. the total expenditure on all original major works of the division, under each
 unit of appropriation, does not exceed the total of the appropriations made therefor.
In respect of expenditure on the secondary unit “Minor Works ", and other primary
and secondary units, the Divisional Officer will be responsible that the expenditure is kept
within the appropriations in respect of each unit as placed at his disposal. See also
paragraphs 3 and 4 of the Annexure to this Appendix.
37) Expenditure not provided for in the budget.—Expenditure for which no provision has
been made in the budget estimate of the current year should rarely, if 'ever, be incurred.
38) If, for exceptional reasons, expenditure, which is either not provided in the budget
of the current year, or is in excess of the allotment therefor, has to be incurred, and if the
authority incurring the expenditure is either not in a position to find funds by re-appropriation,
or is not empowered to sanction are appropriation therefor, application for additional funds
should be made to 'the next higher authority stating how the expenditure is proposed" to be
met. In doing so, it should invariably be explained why the need for the expenditure was
not foreseen in time for inclusion in the budge. Reasons should also be given for considering
it indispensably necessary that the outlay should be immediately incurred and not postponed
to the next financial .year. It should be borne in mind that excesses over the grants voted by
the Legislative Assembly require the sanction of that body, and expenditure on ; a new service
not contemplated in the budget requires a supplementary grant from the Legislative Assembly
if the expenditure is;, votable.
39) In all applications for sanction' to expenditure,; it should be distinctly stated whether
provision for the proposed charge has or has not been made in the budget estimates of the
yean and, < if it has not been made, whether the funds can be found by re-appropriation. In
the latter event, the primary unit or units from which it is proposed to re-appropriate funds
should be indicated.
40) Supplementary and additional grants. — If, during the course of the year, it is found —
i. that the allotment for a head or group of heads insufficient ; or
ii. that additional allotment is necessary for fresh expenditure not included in the
budget, which cannot be met, by reappropriation;
it will be the duty of the administrative department concerned with the proposed extra
expenditure to 'satisfy the Ministry of Finance as, to the necessity for the additional funds therefor. In
the event of the expenditure requiring: the vote of the Legislative Assembly, it will further be
necessary to obtain the approval of the Standing Finance Committee thereto, prior to the
presentation to the Assembly of the demand for a supplementary grant. The supplementary
estimates to be presented to the Assembly will be in the form of demands for grants which will
contain a statement of the total additional grant proposed, and a statement of the detailed
estimate divided; into items-under each grant.
Review of grants. — In order to utilize the total resources at the disposal of Government to
the best advantage, the budget authorities should carefully review the progress of
expenditure against the appropriations placed at their disposal, and submit to the Ministry
of Health and Works early in December of each year, separate statements for each major
head showing the anticipated savings or excesses under the various units of
appropriation. These statements should include only such items as are beyond the
powers of appropriation and re-appropriation of the budget authority concerned, and
be prepared separately for voted and non-voted expenditure. :
Note 1. — The officer controlling the funds should take into account all
 adjustments that can reasonably be foreseen, in consultation with the
Accounts Officer, if necessary, and ensure that the revised forecast of
expenditure against the appropriation is as accurate as possible. This,
however, will not preclude subsequent changes which could hot be
foreseen at the time of the review, being effected. All applications for such
modifications requiring the orders of Government should be submitted hi
sufficient time to reach the Ministry of Health and Works not later then the 1
5th February of each year.
Note 2.— As controlling officers are responsible for the effective control of
their expenditure against appropriations, a quarterly review of the expenditure
should be conducted by them till the end of September thereafter, the
expenditure should he reviewed by them monthly till January. .
Note 3.— For detailed instructions regarding the control of expenditure, set
the Annexure to this Appendix.
On receipt of the statements, the Ministry of Health and Works will, wherever empowered to
do so, transfer savings to meet excesses within the grant, and, when re-appropriations
are beyond its powers, and the sanction of the Ministry of Finance is necessary, take
steps to obtain such sanction, It will also forward to the Ministry of Finance, by the
middle of December of each year, o statement comparing the total anticipated
expenditure with the sanctioned grant, with a view to obtaining a supplementary grant
from the Legislative Assembly in the case of excesses over voted expenditure, or to
that Department sanctioning an additional grant, if the excesses relate to non-voted
expenditure. Where, on the other hand, important savings are foreseen, the Ministry
of Finance will issue instructions withdrawing the corresponding amount from the
sanctioned grant. Savings whenever reported by the various budget authorities will
be withdrawn by the Ministry of Health and Works to the conservation Account under the
sub-heads to which they relate and utilized, if and when required, to meet excesses
within the grant with the concurrence of the Ministry of Finance, where necessary.
Rush of expenditure. — It should be clearly understood that it is contrary to the interests of
Government to spend money hastily, and in all ill-considered manner, mainly
because it is available. It is far more in the public interest to surrender funds, that
cannot be profitably utilized, so that -they may be diverted to other "objects which
would otherwise have to be held in abeyance for want.-pf money. Failure to spend
the total allotments made to executive officers will not, in ordinary circumstances,
operate against them in any way. They should, therefore, freely surrender all money
that cannot be expended economically. Serious notice will be taken of any officer who
acts in disregard of these orders.
Expenditure the allotment for which is likely to lapse should, as far as possible, be provided
for in the Schedule of Demands for the ensuing year (see. rule 8). In cases where this
cannot be done, however, applications for the re-grant of lapsed allotment that can be
economically utilized in the new financial year, should be made in Form No. 7, and
submitted to the Ministry of Health and Works as soon as possible after the 5th May
of each year. These applications will, as a rule, be met in full.
Revised Estimates
Revised estimates should be prepared by the budget authority concerned and submitted to
the Account Officer by the middle of December each year. The latter will make such
 alterations as seem to him to be warranted by the available information and include
the proposals in, his budget notes. The figures shown in these estimates should be
based on the latest available information as regards actual receipts and
expenditure during the year and anticipated receipts and expenditure during the
remainder of the year, and should show in an abstract form the probable variations
as compared with the sanctioned appropriations.
The revised estimate is a forecast of the expenditure likely to be incurred during the year,
and the figures entered therein, even after they have been accepted by
Government, should not be regarded as authority for the modification of grants. In
cases where the actuals are expected to differ from the appropriations, as modified to
date, separate action should be taken to obtain additional funds, or to surrender
saving as the" case may be.
Regularization of excesses over sub-heads of a grant after the close of a year
To enable Government to ascertain the causes of savings and excesses under different
sub-heads of a grant, and the reasons why steps were not taken in time to
surrender the savings or to obtain necessary funds to cover the excesses, a
statement in Form. No. 8 should be prepared, annually, by the budget authorities and
submitted to the Ministry of Health and Works by the end of December. If, as a result
of the scrutiny of these statements, the system of control of expenditure is found to
be defective, necessary instructions in the matter will be issued by the Ministry of
Health and Works to the budget authority concerned.
Note. ---Separate statements should be prepared for each grant.
If the grant as a whole has been exceeded, sanction should be obtained to the excess from
the-Ministry of Finance in the case of non-voted expenditure, or from the
Legislative Assembly in the case of voted expenditure.
Miscellaneous
The estimates for the Irrigation major head "17—Interest on works for which capital
accounts are kept" will be dealt with by the Ministry of Finance through the budget
notes, indirect communication with the Account Officers concerned who will consult
the local officers where necessary.
 ANNEXURE
(S ee ru les 2 3, 24, 35, 3 6 a nd 41 in A p p en dix 6 .)
Instructions rega rding the preparation of detailed distribution statem
grantsents
aridofcontrol of
expenditure.
N o te.— W ith o u t p reju d ic e to th e g e n era lity of th e in s tru c tio n s c o n ta in e d in th e A nn e x
th e B u d g e t A u th o ritie s a re a u th o ris e d to in tro d u c e s u c h m in o r va ria tio n s in d e ta il a
m a y b en ec es sary to - suit loc al requirem en ts.
T he fun d s a llo tted u nd e r ea ch prim a ry u nit o f ap prop ria tio n u nd er ru le s 21 an d 22 w ill b e d istribu ted
C hie f E ng in e e r to th e Sinu ten
pe rd in g E n gine e rs u nd er him , in accord a n ce w ith the p ro vision s o f rule s
2 3 an d 2 4 , re tain in g su ch a m o un ts a s "re serve" un de r an y un it a t h is ow n disp o sa l, as h e
co n side r n ece ssa ry. T he fu nd s a llo tted , u nd er th e fo llo w in g un its n ee d n ot, h ow e ve r, be distribu
th e S up erin te nd ing
Engineers:—
P a y o f o fficers.
Grants-in-aid, contributions, and donations
E sta b lish m e n t cha rg e s pa ya b le to, o r re co ve ra b le fro m , o th er G o ve rn m e n ts, de pa rtm en ts e tc.
C ha rg e s in E n g la nd .
L oss or ga in b y e xch an ge .
T he fu n d s u nd er e ach o f the un its O rig in al W o rks (fo r C ivil W orks), a nd W o rks, an d E xten sio n
im p ro ve m e n ts (fo r Irrig a tio n W o rks, e tc.) sho uld b e d ivide d in to se co nd ary un its "m a jo r w orks", a nd
w orks". A s reg ards m ajor w o rks th e sp e cifie d a p p ro p ria tion sa n ctio ne d fo r ea ch w ork sh ou ld a
in tim a te d .
The Superintending Engineer should similarly distribute the funds placed at his disposal, in
accordance with the provisions of rule 35, among Divisional Officers working under him,
retaining such amounts as "reserve" at his own disposal, as he may consider necessary. The
distribution of the funds under the units "Original Works," "Works" and "Extensions and
Improvements” should be made in the manner indicated in paragraph 1.
The appropriation for the primary unit "Suspense" should be distributed after sub-
dividing it under secondary units, Stock/ Purchases, Miscellaneous P..W. Advances, London
Stores, and Workshop Suspense.
In regard to the secondary units for original major works, the Divisional Officer will be
responsible under rule 36, that —
No expenditure is incurred on any original major work without a specific appropriation for it, but
in the case of unfinished works of previous years which are likely to be completed in the
new year, for Rs. 500 or less a specific appropriation is not necessary.
The expenditure on each original major work is limited by the amount of the specific
appropriation sanctioned for it, and the excess expenditure over such appropriation,
unless the excess expenditure is Rs. 500 or under, should be covered at once by
sanction of additional appropriation.
The total expenditure on all original major works of the Division does not exceed the total
of the appropriation for his division under the secondary unit "major works.
In regard to the secondary units for original minor works and other primary and secondary units,
 the Divisional Officer is responsible that his expenditure is kept within the appropriations
for each unit as placed at his disposal by the Superintending Engineer.
Immediately after submission of his monthly accounts to the Accountant General, the Divisional
Officer should in terms of Notes 2 and 3 below rule 41, submit quarterly for the first two
quarters and monthly for October, November, December and January to the
Superintending Engineer, a report in duplicate in the following form:—

O rig in al W o rks--- B uild ingand

s so on for
other units of
M ajor W orks M inor W orks appropriation
.

i. Appropriations at beginning of
month.

ii. Appropriations during month.

iii. Total of (i) and (ii

).

iv. Withdrawals during month

v. Net appropriations at the end of

month,

vi. Expenditure during the month

vii. Expenditure to end of previous

month

viii. Total expenditure of the year,

ix. Unspent balance

6)
a) In respect of units, the expenditure on which is incorporated in the
monthly accounts of the Division, the Divisional Officer should see that the expenditure
as shown in the above report agrees with that shown in his monthly accounts.
b) In regard to transactions which do not enter the monthly accounts but
are paid at the Treasury on bills oh account of pay and allowances of Government
servants (and also contingencies if these are paid, on bills at the Treasury), the following
instructions should be observed..
1. Whenever a bill is presented for payment at the Treasury, it should
be marked clearly with the complete account classification (vide paragraph 452 of the
Code) as well as the primary and secondary units of appropriation.
2. An account should be kept for each primary and secondary unit
of appropriation, in which will be entered every bill cashed at the Treasury under its
 appropriate unit. At the close of each month the expenditure against each unit
should be totalled and the figures included in the report referred to in paragraph 5.
On receipt of the monthly reports (vide paragraph 5), the Superintending Engineer should examine
them to see that the Divisional Officers have not exceeded the appropriations placed at their
disposal. He should then prepare a report for his whole circle in order to review the
progress of expenditure against the appropriation placed at his disposal by the Chief
Engineer.
N o te . ---In p re p a rin g th e C irc le re p o rt, th e S u p e rin te n d in g E n g in e e r s h o u ld a ls o in
e x p e n d itu re o n b ilk d ra w n b y h im s e lf a t th e T re a s u ry . F o r th is p u rp o s e h e w ill •a ls
re g is te r s im ila r to th a t k e p t b y D iv is io n a l O ffic e rsv id
firepsaura
c hg ra
b ills
ph
The circle report should be sentin duplicate to the Accountant
General supported by Divisional
reports in original and an abstract of Superintending
the Engineer's register referred to in the
Note below para graph 7.
The Accountant General will check the circle report with his own accounts and return one
copy together with Divisional reports, etc,, making
after corrections in it and indicating the reasons for
corrections,
The second copies of all Circle reports will be sent by the Accountant
General to the Chief
Engineer, together with the following:—
A list of bills drawn by the Chief Engineer himself as booked
Accountant
in General's accounts.
A monthly report showing the total expenditure of the year, under each primary unit of
appropriation, for the whole ministration.
Ad
These reports will enable the Chief Engineer to review the progress
the expenditure
of for
each circle as well as for the Administration, whole,
as a
The Accountant General will, in addition to the check of expenditure
against grants and primary units of
appropriation as prescribed in Article
, 158 of the Audit Code, exercise the following checks on
behalf of the Ad
ministration.
See that the instructions in paragraph 3 in regard to thediture
expenon major works have been
observed.
See that the expenditure on original minor works, repairs, suspense, and Refunds of Revenue,
as incurred in each Division is kept within the lump sum appropriation placed
the disposal
at
of the Divisional Officer.
These checks by the Accountant General will not relieve the tending
Superin Engineers from
the checks prescribed for them in paragraph 7.
 FORM NO. 1
Schedule of Demands or Civil Works Central, in……… for the year 19……..
(Figures for “voted” and “non voted” to be shown separately against each item)
PART 1 Abstract.

Budget Revised
Actuals for Remarks
estimate estimate for
19-19 Demand explaining
Sub –head for 19-19 19-19
(previous for 19-19 the increase,
(current (current
year) if any.
year ) year)
Rs. Rs. Rs. Rs.
Original Works – Buildings

Major Works - - - -
Minor Works - - - -
Losses on Stock - -

TOTAL
Original Work communications

Major Works - - - -
Minor Works - - - -

TOTAL
Original Works – Miscellaneous

Major Works - - - -
Minor Works - - - -

TOTAL
Total for Original Works
Repairs – Buildings
Repairs – Communications
Repairs – Miscellaneous
Petty Constructions and Repairs by Civil
Departments

Works - - - -
Repairs
Total for Repairs
Establishments
Direction
Pay of officers
Pay of establishment
Other charges
TOTAL
Executive Establishments
Pay of officers
Pay of establishment
Other charges
TOTAL
other establishment
other Pakistan Charges
 TOTAL
Establishment Charges credited to other
Governments Departments etc.
Deduct Establishment charges
recovered from other Governments
Departments etc.
Total for Establishments
Tools and Plant
New supplies
Repairs and carriage
tools and plant charges credited to other
Governments, Departments, etc.
Deduct – Tools and plant charges recovered
from other Governments, Departments,
etc.
Total for Tools and Plant
Grants-in-aid, Contributions, etc.
Suspense
Stock
Charges
Deduct – Issues to works and other
credits
Total
London Stores
Charges in England
Charges in Pakistan
Deduct Credits by transfer to works or
stock
Total
Other suspense accounts
Charges
Deduct – Recoveries

Total
Total for Suspense
Charges in England –
High Commissioner for Pakistan in the U.
K.
Total for charges in England
Loss or gain by exchange
Reserve for unforeseen works and
repairs
Total
Voted
Non voted
 Schedules of Demands for Civil Works – Central in …….. for the year 19….
(Figures for “voted” and “non voted” to be shown separately against each item)

PART II DETAILS
(I) Original Works

Budget Revised
Actuals for Remarks
estimate estimate for
19-19 Demand explaining
Sub –head for 19-19 19-19
(previous for 19-19 the increase,
(current (current
year) if any.
year ) year)
Rs. Rs. Rs. Rs.
Original Works – Buildings

Major Works
Customs
Taxes on Income
(And so on )

TOTAL
Minor Works

Customs
Taxes on Income
(And so on )
TOTAL
Losses on stock
Original Works – Communications

Major Works
Minor Works
TOTAL
Original Works – Miscellaneous
Major Works
Minor Works
Total
Total for Original Works
 PART II DETAILS Contd.

(ii) Establishment

Revised estimate for

19-19 (current year )

Remarks explaining
Budget estimate for

the increase, if any.

19-19 (current year)
Actuals for 19 – 19

Demand for 19-19

(previous year)
Numbers
Details

19 19
Direction
Pay of Officers (to be detailed)
Pay of establishments (to be
detailed)
Other charges (Allowances to be
detailed and lump-sum provision
to be entered for contingencies)
Total
Executive establishment
Pay of Officers – (to be detailed)
Pay of establishments (to be detailed)
Other charges (allowances to be
detailed and lump-sum provision
to be entered for contingencies)

Total
Other establishments -
Other Pakistan charges (to be
detailed)
Total
establishment charges credited to
other Governments, Departments,
etc.
Deduct – Establishment charges
recovered from other
Governments, Departments etc.
Total for Establishment

PART II DETAILS –Concld.

(iii) Grants-in-aid, Contributions, etc.
Budget Revised
Actuals for
estimate for estimate for
19 – 19 Demand for
Particulars 19 – 19 19 -19 Remarks
(previous 19 -19
(current (current
year )
year) year)
Rs. Rs. Rs. Rs.
 (iv) Charges in England

High Commissioner for

Pakistan in the U.K.

(to be detailed)
 PART II-A – MAJOR WORKS CIVIL, INCLUDED IN PART II (i) FOR 19 – 19
(Figures for “voted” and non voted” to be shown separately against each item)

Estimated cost of the work

Demand for 19
Particulars of the work Probable outlay to end of

Order of urgency and the minimum allotments required for the work

Remarks
previous year, if any

Estimated cost of the work

Probable during 19

Buildings – Rs. Rs. Rs. Total

Rs. Rs.

(Here add the

word
“approximate if
the work is not
technically
sanctioned.)

Customs

********
********
Taxes on Income
********

(And so on )

C communication
*******

Miscellaneous
********
 PART II B – MINOR WORKS ESTIMATED TO COST OVER RS.2000 INCLUDED IN PART I,
FOR 19 – 19
Probable
Estimated expenditure
Demand for Order for
Particulars of the work cost of to end of Remarks
19 - 19 urgency
the work previous year
if any
Rs Rs Rs
Buildings –
Customs –

* * * * * * *

Taxes on Income --

* * * * * * *

(And so on)
Total
Communications -

* * * * * * *

* * * * *
* *
Total
Miscellaneous -

* * * * * * *

Total
 PART II C Supplementary Statement showing expenditure on Minor Works and Repairs under Civil Works, Central, during the past five years, 19 - 19 .

Minor Works (limit Rs. 20,000) Repairs

Percentag
e rate that
may be
Remarks
Probable cost taken for
Total (here add
of all Central all repairs
length of any other
buildings that for
roads information
will be borne buildings
Year Miscellaneou Civil maintaine that may
Buildings Communications Total on the P.W.D. and Communications Miscellaneous
s buildings d with help to
books by the Miscellane
average justify the
end of 19 - ous
mileage demand put
19 recurring
rate. forward)
items
such as
rents,
taxes, etc.
Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs.
Total for five
years
Average for
one year
 FORM NO 3
SCHEDULE OF DEMANDS FOR IRRIGATION, NAVIGATION, EMBANKMENT AND DRAINAGE WORKS IN FOR THE YEAR
19 - 19
(figures for “voted” and “non-voted” to be shown separately against each item.)

PART I.
Sub head Actuals for Budget Revised Demand for Remarks
19 - 19 estimate for estimate for 19 - 19 explaining
(previous 19 - 19 19 - 19 the increase
year) (current (current if any.
year) year)
EXPENDITURE CHARGED TO REVENUE. Rs. Rs. Rs. Rs. Rs.
Xvii – Deduct Working expenses
Irrigation, Navigation, Embankment and
Draining Works for which Capital
Account are kept.
Productive Works.
Canal:-
Extensions and improvements
Maintenance and repairs
Establishment (vide Part II)
Tools and Plant (vide Part III)
Suspense (vide Part IV)
Charges in England
Loss or gain by exchange

Total for (A) Canal

(B) Canal:-
1 to 7 as shown under (A) Canal above
Total for (B) Canal
Total Productive Works
Unproductive Works
(C) Canal:-
1 to 7 as shown under (A) Canal
Total (C) Canal
Total unproductive works
Total Major Head
“XVII – Deduct – Working Expenses”
18 – other revenue expenditure
18-A- Irrigation works
Works
Extensions and Improvements
Maintenance and Repairs
Establishment (vide Part II)
Tools and Plant (vide part IV)
Other charges
Suspense (vide Part IV)
Grants-in-aid, Contributions, etc(to be
detailed)
Charges in England
Loss or gain by exchange

Total
18-B Navigation Embankment and
Drainage Works.
1 to 10 as shown under 18-A above
Total
Total Major Head “18”
19 Construction of Irrigation, Navigation,
Embankment and Drainage Works.
Productive Works.
(A) Canal:-
Works
Establishment (vide Part II)
Tools and Plant (vide Part III)
Suspense (vide Part IV)
Charges in England
Loss or gain by exchange

Total for (A) Canal

(B) Canal:-
1 to 6 as shown under (A) Canal.
Total for (B) Canal
Total productive Works
Unproductive Works
(C) Canal:-
1 to 6 as shown under (A) Canal.
Total (C) Canal
Total unproductive Works
Total Major Head “19”
Reserve for unforeseen expenditure.
 Budget Revised Remarks
Actuals for
estimate for estimate for explaining
19 - 19 Demand for
Sub head 19 - 19 19 - 19 the
(previous 19 - 19
(current (current increase if
year)
year) year) any.
CAPITAL EXPENDITURE NOT CHARGED TO
Rs. Rs. Rs. Rs. Rs.
REVENUE.
68 – Construction of Irrigation,
Navigation, Embankment and
Drainage Works.
Irrigation Works –
(1) Productive Works-

(A) Canal :-

Works

Establishment (vide Part II)

Tools and Plant (vide Part III)

Suspense (vide Part IV)

Charges in England

Loss or gain by exchange

Total for (A) Canal

(B) Canal:-
1 to 6 as shown under (A) Canal above
Total for (B) Canal
Total Productive Works
 PART II
DETAILS OF ESTABLISHMENT AND CHARGES IN ENGLAND
(Figures for “voted” and un-voted” to be shown separately against each item)

Revised
Budget Remarks
Actuals for Estimate
Estimate Demand explaining
Number 19 - 19 for 19 -
Particulars for 19 -19 for 19 - the
(previous 19
(current 19 increase, if
year) (current
19 19 year) any.
year )
Rs. Rs. Rs. Rs.
DIRECTION.
Pay of officers.
(To be detailed)
Total
Other charges
Pay of Establishments –
(to be detailed)
Allowances, honoraria,
etc. (To be detailed)
Contingencies.

Total
Total Direction
Executive.
Pay of officers. (To be
detailed)
Total
Other Charges
Pay of Establishments –
(to be detailed)
Allowances, honoraria,
etc. (To be detailed)
Contingencies

Total
Total Executive
OTHER ESTABLISHMENTS
Pay of officers. (To be
detailed)
Total
Other Pakistan charges
(including amounts paid
to other Governments,
Departments, etc.)
Special Revenue
Establishment (To be
detailed)
Water regulation (To be
detailed)
Patwaries
Fees to Lambardars
Medical establishment –
(To be detailed)
 Allowances - (To be
detailed)
Contingencies
Establishment charges
credited to other
Governments,
Departments, etc. (To
be detailed)

Total
PENSIONARY CHARGES
Deduct- Establishment
charges recovered from
other Government,
Departments, etc.
Grand total for
establishment
CHARGES IN ENGLAND
(To be detailed)
TOTAL
distribution of the above by major
heads – Major Head XVII
pensionary charges
Other establishment charges
Charges in England
Major Head “18”
Pensionary charges
Other establishment charges
Charges in England
Major head “ 19”
Pensionary charges
Other establishment charges
Charges in England
Major Head “68”
Pensionary charges
Other establishment charges
Charges in England
TOTAL
 PART III
DETAILS OF TOOLS AND PLANT

Revised
Budget Remarks
Actuals for Estimate
Estimate Demand explaining
19 - 19 for 19 -
Particulars for 19 -19 for 19 - the
(previous 19
(current 19 increase, if
year) (current
year) any.
year )
Rs. Rs. Rs. Rs.
New supplies
Repairs and carriage
Tools and plant charges credited to other
Governments, Departments, etc.
Deduct – Tools and plant charges
recovered from other Governments,
Departments, etc.

Total
Distribution of the above by major heads.
Major Head “XVII”
.. .. … “18”
.. .. … “19”
.. .. … “68”
 PART IV
DETAILS OF SUSPENSE

Revised
Budget Remarks
Actuals for Estimate
Estimate Demand explaining
19 - 19 for 19 -
Particulars for 19 -19 for 19 - the
(previous 19
(current 19 increase, if
year) (current
year) any.
year )
Rs. Rs. Rs. Rs.
Stock –
Charges … … ….
Deduct – Issues to works and other
credits.

Total
London stores
Charges in England
Charges in Pakistan
Deduct – Credits by transfer to works or
stock
Total
Other Suspense accounts
Charges
Deduct – Recoveries
Total
Total for Suspense
Distribution of the above by major heads.
Major Head “XVII”
.. .. … “18”
.. .. … “19”
.. .. … “68”
Total
 PART V
LIST OF THE NEW WORKS ESTIMATED TO COST OVER RS. 5000 EACH, WHICH ARE INCLUDED IN PART I.

Remarks
Estimated Demand explaining
Name of
Major Head. Particulars of the works cost of the for 19 - the
Canal
work 19 increase, if
any.
Rs. Rs.

“XVII” Productive. (A) Extensions and Improvements

* * * * * * * *
* * * * * * * *

(B) Extensions and Improvements

* * * * * * * *

“XVII- Unproductive” (C) Extensions and Improvements

* * * * * * * *

“18-A” Works
* * * * * * * *
* * * * * * * *

Extensions and Improvements

* * * * * * * *

“18-B” Works
* * * * * * * *
* * * * * * * *
“19-Productive” (A) Works
* * * * * * * *
* * * * * * * *
(B) Works
* * * * * * * *
* * * * * * * *
“19-Unproductive” (C) Works
* * * * * * * *
* * * * * * * *
“68-Productive” (A) Works
* * * * * * * *
* * * * * * * *
(B) Works
* * * * * * * *
* * * * * * * *
 PART V –A
MAJOR WORKS – IRRIGATION, INCLUDED IN PARTS I AND V FOR 19 - 19
(Figures for “voted” and “non-voted’ to be shown separately against each item)

Probable outlay to end of 19 - 19 Order of

Remarks
if any urgency
and
Estimated Demand
minimum
Particulars of the works cost of the Expenditure Probable for 19 -
allotment
work to end of 19 - during 19 Total 19
required
19 - 19
for the
work
Rs. Rs. Rs. Rs. Rs.
Major Head “18-A”
(Here add the
* * * * * * * word
* * * * * * * “Approximate”
* * * * * * * if the work is
* * * * * * * not
* * * * * * * technically
sanctioned )
Total
Major Head “18-B”
* * * * * * *
* * * * * * *
Total for “18-A and 18-B”
Major Head “19-A”
* * * * * * *
* * * * * * *
Total
Major Head “19-B”
* * * * * * *
* * * * * * *
Major Head “68”-
* * * * * * *
* * * * * * *
* * * * * * *
Total for “68”