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Standard Measurement Book:

Standard Measurement Books contain standard measurements of Buildings and

other such works. As the area of walls, floors, doors and windows etc., does not change
after the Building has been completed and entered in the Standard Measurement Book,
these Standard Measurement Books can be used repeatedly for works such as
whitewashing, polishing or painting the doors and windows relating to these buildings. A
responsible officer certifies the accuracy of Standard Measurement Books. These are
used for preparing periodical repair estimates too. These books also make the work of
preparation of contractors bill easier as the measurements are standard and there is no
necessity of taking detailed measurements again and again.

2. Priced Vocabulary Stores:

A list of materials required in stock showing their correct description and

identifying number is evolved on the basis of up-to-date classification of stores. This is
called vocabulary of stores. This vocabulary should be uniformly adopted and used in the
entire Public Works Department. This ensures accuracy of nomenclature, specifications,
making of indents and identification of items etc. Each division fills in its issue rates for
each article and circulates it to other divisions for use by them for indenting them for
supply if need arises. This then becomes the Priced Vocabulary of stores. Correction slip
is issued to the vocabulary as and when found necessary.

3. Technical sanction:

After receiving expenditure sanction and administrative approval, the PWD

prepares detailed estimates of the work for obtaining Technical Sanction of authorized
technical officer of PWD. It is an indication of the guarantee of PWD that the proposals
are structurally sound, and that the estimates are accurately calculated and based o
adequate data. The technical authority sanctioning the estimate has to ensure that the
design and specifications are rich enough to provide the desired life to the work. No
work can be taken up by PWD unless the Competent Authority has given Technical
Sanction for it.

4. Schedule Dockets:

For rendering the monthly account, expenditure on each work, or manufacture

account and various other heads of accounts is supported by a Schedule Docket. On each

schedule docket are recorded each item of expenditure mentioning amount, voucher no.,
transfer entry no., and stock (issue or receipt). Percentage charges levied on Deposit
Works, etc., are not shown in the Schedule Docket. The Schedule Dockets as they are
prepared are reconciled with the Works Abstracts etc.

5. Contractors Ledger:

A ledger account showing the amounts due and amounts actually paid to a
Contractor is kept in the Divisional Office. The details of amounts with-held, amounts
paid as advances, and amounts due for recovery on account of materials issued are also
worked out simultaneously in the ledger. This is then compared with the Contractors
balance in the Works Abstract to make sure that the record is correct.

The following points are also kept in view:-

(i) Only one account is kept for one Contractor whatever the number of
Contracts under taken by him.

(ii) All the financial transactions relating to Contractor are entered in his
account in the ledger.

(iii) A ledger account must be opened for a contractor unless the work or
supply entrusted to him is un-important and no payment is made except on
1st and final bill.

6. Manufacture Account:

When materials are manufactured departmentally either for general requirements

or for a particular work, a separate account, called Manufacture Account, is kept to keep
account of transactions connected with that manufacture.

A Manufacture Account is debited directly with the cost of:-

(i) raw materials issued from stock or obtained otherwise,

(ii) labour employed and
(iii) other incidental charges connected with the operations.

It is credited with the value of the manufactured articles and other the surplus
materials sold or disposed off.

7. Schedule of Rates:

In each Division, a Schedule of Rates for each kind of work commonly executed
is maintained up-to-date to facilitate the preparation of estimate and also as a guide to
settle rates in connection with contract agreements. The Schedule of Rates is prepared on

the basis of the rates prevailing in each station. For this purpose, necessary analysis of
the rates for each description of work and for the varying conditions thereof should also
be recorded. These rates are revised at least once in two years. The rates entered in the
estimates should generally agree with the corresponding rate in the Divisions Schedule
of Rates. If any deviation is considered necessary, the reason therefore should be
explained in the estimate.

8. Schedule of Monthly Settlement with Treasuries:

Divisional Accounts are based on the Cash Books of the Division. Hence, in the
accounts Amount drawn on cheques would be as per cheques issued by the Division
during the month. Similarly the account figure of Amounts remitted into the Treasuries
would be as per entries in its Cash Books. On the other hand, Treasury/Bank accounts
will show as paid on cheques, the amount of cheques actually presented at the
Treasuries/Banks. Thus, there will be difference between the two set of figures either
because some cheques issued during the month were not presented by the Contractors
etc., for encashment or because cheques issued in the previous months were encashed by
the drawees this month. Similarly, there will be differences in the Treasury/Bank figures
of Amount Deposited by the Division.

It is necessary to reconcile the two to watch that no unauthorized cheques are

cashed at the Treasury/Bank fraudulently, and the amounts remitted to them by the
Division actually go to the Treasuries/Banks and not misappropriated on the way. For
this purpose, the Divisional Officer collects/receives from each Treasury/Bank (i)
Statements of cheques drawn during the month and (ii) Statement of amounts deposited.
These sets of figures are reconciled by him and the statement of reconciliation so
prepared is called the schedule of settlement with the Treasuries/Banks.

9. Secured Advances:

Secured Advances is an advance given to a Contractor on the security of materials

brought by him to the site of work in cases where the contract is for completed items of
work (at finished rate, ie., tender is for labour and materials both). The Divisional Officer
can sanction secured advance subject to the following conditions:-

1) the amount of advance does not exceed 75% of the value of materials brought
to site by the contractor.

2) The materials are of an imperishable nature and a formal agreement is drawn
up with the Contractor which gives Government a lien on the materials and
safeguards its interest against losses or misuse.

3) Expenses for the watch and ward of the materials shall be borne by the

4) SDO in-charge should certify that materials have actually been brought to site,
that no secured advance had been paid on them previously, and that materials
are required for use b the Contractor on work being executed by him on
finished rates.

Recoveries of this advance are made progressively from Contractors On

Account Bill to the extent the materials are consumed on the work done and measured.
Secured Advance paid is posted in the account as Suspense transaction awaiting recovery

10. Public Works Deposits:

The head Public Works Deposits covers the following:

(a) Cash Deposits of subordinates as security,

(b) Cash Deposits of Contractors as security,
(c) Cash Deposits for works (not Takavi Works) to be done,
(d) Sums due to Contractors on closed account,
(e) Miscellaneous Deposits.

11. 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 work or with the receipt and disbursement of public money eg., Director
General of Works/Chief Engineers or a Superintending Engineer or a Superintendent of
works but if such an Officer is also entrusted with the receipt or disbursement of Public
money, he is treated as Divisional Officer for the purposes of this code, even though some
part of his emoluments may be treated as Direction charges.

12. Issue Rate:

Issue Rate is fixed on the principle that the cost to be charged to works on which
the materials are to be used should approximately equal to the actual cost of the stores
and that there may be no ultimate profit or loss on stock account. Thus, the issue rate
provides for the element of (i) Purchase Price, (ii) Cost of carriage to stores and (iii) Cost

of storage (ie., expenses on work-charged establishment employed on handling, custody
and keeping initial accounts of stores besides expenditure of maintenance of stores

The issue rate of an article of stock is fixed at the beginning of each year. But as
purchases during the year are made, variation of cost should be watched. If there is
material variation in the purchase price, the issue rate can be revised at the discretion of
the Divisional Officer.

13. Measurement Book:

Measurement Book is one of the initial records upon which the accounts of work
are based. Measurement Books constitute the most important and basic record in a
Public Works Division as they incorporate the initial accounts of all works executed by
the Contractors and supplies made by suppliers for specific works. It is only in the case
of departmental execution of works carried through daily labour that the measurement
book may be dispensed with. On the basis of entries made therein the bills of Contractors
and suppliers are prepared and paid. (para 10.2.7 of CPWA Code)

14. Lumpsum Contract:

This form of contract is used for works in which the Contractors are required to
quote a lumpsum figure for completing the work in accordance with the given design,
drawings and specifications and functional requirements. Lump-sum contract may
require the contractor to do design work and prepare structural drawings as well subject
to approval by the Competent Authority before hand. Essential characteristics of
Lumpsum contract are as under:-

a) A Schedule of Rates should be specified to regulate the charges on account of

additions and alterations not covered by the lump-sum.

b) Payments for work in progress are be made to the Contractor only on the
certificates of the officer-in-charge of the work that;

i) value of the work done is not less than the amount being paid,
ii) work done is in conformity with the contract and
iii) it has been done in accordance with the designs and specifications. Such
payments including payment for measured-up additions and alterations are
treated as advance payment.

c) Final payment is made only after Divisional Officer certifies completion of the
work according to the prescribed specifications and drawings.

15. Muster Rolls:

Muster Roll is a list of labourers employed daily on a work. It is a record of their

daily attendance/amounts payable. There is a separate roll for each work. Payments on
muster rolls are made and witnessed by the Executive Officer of the highest standing
available on the spot. He actually counts the labourers, gets the payment made and
attests the rolls.

16. Tolls and Plant:

1) Ordinary Tools and Plant: Those tools and plant which are kept in a
Public Works Division for general use in the Division, eg., Hammers,
Spades, Kassis, Measuring Tapes, RCC Mixers, Vibrators, Road-rollers
etc., are examples of Ordinary Tools and Plant. These are purchased from
the budget under the minor head Machinery and Equipment of the major
head of the Division.

2) Special Tools and Plant: These are the Tools and Plant acquired by the
Division for a particular work mainly because these are specially needed
for it and are not ordinarily stocked in the Division. These are almost
invariably required for major irrigation projects, say Bulldozers for a

17. Takavi Works: Takavi works denote works of construction or maintenance of

water courses etc., expenditure on which is treated by Government as Takavi Advance
(ie., an advance to cultivators). The transactions relating to Takavi Works are recorded in
the Divisional accounts against 8550-Civil Advances, Takavi Works Advances. These
are consolidated in the schedule of Takavi works Form 66 which shows:

i) the expenditure incurred during the month and up-to-date,

ii) realizations during the month and up-to-date.

The percentage charges leviable should be adjusted in the expenditure month by


The account of all completed works should be closed as soon as possible. Takavi
works relating to ordinary maintenance and repair should be treated as closed on 31 st
October each year (or any other date prescribed by the Government as the end of Takavi

year). Expenditure incurred on them subsequently should be treated as new work of the
following year. (Chapter 16 CPWA Code).

18. Running Account:

In cases where a contractor is to be paid at periodic intervals for the part of the
work done till then, as per specifications, the payment is called a Running payments. The
bills on which these payments are made are called Running Account Bills. Thus, when
(i) periodic on account payments, (ii) advance payments (iii) secured advances are paid to
the contractor, it will be obvious that the system of running payments is in force and such
payments will be made on Running Account Bills.

19. Suspense Accounts:

Suspense transactions, not relating to the division as a whole but pertaining to a

specific work, where recovery or payment or adjustment is yet to take place are taken to
the Suspense Accounts within the account of the work. All this kind of transactions are
debited or credited to the work concerned and are kept in its work abstract under same
suspense head. Examples are
i) Contractors Advance Payments
ii) Contractors Secured Advances
iii) Contractors Other Transactions
iv) Labourers and
v) Land Acquisition

20. Sub-work:

This term is applied to a distinct unit of a large work when it is of sufficient

importance to keep the accounts there of separately. Mens hostel, Womens hostel,
Science Block, Arts Block, etc., may be treated as sub-works of the work Constructing a
Government Degree College Building.

21. Deposit Works:

This term is applied to work executed in Public Works Division but the cost of
which is met not out of Government Funds, but from funds provided by non-government
sources. Title to the property of the work will also vest in the body funding it. Works
executed for Municipalities, Corporations, Panchayats, Non-government organizations
and private parties fall in this category. Funds for the work may be deposited by these
bodies either in cash or otherwise placed at the disposal of Public Works Division.

Normally, no expenditure shall be incurred by PWD on Deposit Works unless there are
sufficient funds at its disposal to meet their cost (including departmental charges). Any
expenditure incurred in excess of Deposits received must be removed from the account of
Deposits and taken under Miscellaneous Public Works Advances till more funds are
made available.

22. Lapsed Deposits:

Deposits are not to be kept outstanding as a liability for an indefinite period.

After a specified period, in which they remain unclaimed, these are treated as lapsed and
taken to the revenue of the Government. As a general rule, in the accounts of March each
year, the following classes of items of Public Works Deposits are credited to the Receipt
head of the Division as lapsed deposits:-

1) Original deposits not exceeding Rs.25 remaining outstanding for one

full accounting year.
2) Balances not exceeding Rs.25, of items partly cleared in the year then
3) Balances unclaimed for more than three complete years.

Deposits for contracts and supplies, which are under litigation, are not to be
treated as lapsed till the court cases are decided.

23. Re-appropriation of funds:

Re-appropriation is the transfer of budgeted funds from one primary unit to

another such unit. Re-appropriation can be allowed at any time before the close of
financial year to which the grant relates. Re-appropriation can be made from a primary
unit only if it is anticipated that full grant of funds would not be utilized or saving can be
effected. Re-appropriation orders can be issued only by authorities so authorized by
delegation of Financial Power Rules. Such reappropriations are subject to the conditions
and restrictions imposed by general and special orders of government.

24. Deposits made in the Public Works Department:

Deposit transactions of the Public Works Department are of two kinds-

I. Public Works Deposits, which pass through regular accounts of the Division
II. Interest bearing Securities.

Deposits of first kind comprise transactions of the following classes, which are
passed through the head Public Works Deposits-

a) Cash Deposits of sub-ordinates as security,

b) Cash Deposits of contractors as security,
c) Deposits for works (other thanTakaviworks) to be done,
d) Sums due to contractors on closed accounts,
e) Miscellaneous deposits.

The interest bearing securities referred to in class-II are deposits by subordinates

and contractors. These do not pass through the regular accounts of the Division.
15.1.1 of CPWA Code)

25. Goods Received Sheet:

A record of detailed account of measurements of goods received in stores is kept

in Goods Received Sheets. These are printed in Form 8A as a booklet and are machine
numbered. A Goods Received Sheet is prepared in triplicate by carbon process. One
copy is retained by the storekeeper, one is passed on to the supplier, and the third copy is
sent to the Divisional Officer for posting the Priced Stores Ledger and for making

26. Material at site account:

Material at site account is a numerical account of the items of materials issued for
use on a work which is under departmental execution (or where the contractor is working
at labour rates only). It is kept in Form 35 and supports the transactions taken under the
head Materials in the Works Abstract. The account shows the progressive quantity of
each item of materials brought at site for use on the work. Hence it acts as a check on the
total quantity of each material issued/obtained for the work which ought to be restricted
to the estimated requirements.

27. Bin Card:

A chronological record of the receipts, issues and the running balance of each
article of stock will be kept in the Bin Card, Form 8 which will be kept at the place where
the materials are stored. These cards will be posted from the Goods Received Sheets and

Stores Indents. Bin Cards constitute the basic quantity record of stock transactions. All
the Bin Cards should be serially numbered and a register of them should be maintained in
Form 12-B. (Para 7.2.12, 7.2.13 CPWA Code)

28. Water Course:

As a general rule, water courses of irrigation, etc, projects are not constructed by
Government as integral parts of the projects. 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 on their behalf. This liability of the cultivators, or other persons benefiting
by canal irrigation extends also to works of improvements and repairs 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 some cases, where an entire system of water courses is constructed 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 out lay on water courses, which may be incurred by Public Works Officers,
will thus fall under the following distinct categories:

I) Recoverable from individual cultivator concerned in lumpsums

equivalent to the charges incurred on behalf of each.

II) Recoverable by general levy, whether for a specified or indefinite


a) When the actual recoveries are required to be set off against the out lay.

b) When the actual recovers are not be set off against the out lay.

III) Borne finally by government.

In respect of sanctions to estimates, all works in connection with water courses

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. (Appendix 3 to CPWA).