(d) Contractors.
Answer of Q. 2, (b) [Para 10.2.4 (g) & note 2 of CPWA CODE. Also Para 10.2.7 ibid]
(a) For all payments on Muster Roll or Work charged Establishment Bill. Acknowledgement
of payees is taken on bill itself.
( c) In both cases, if acknowledgement cannot be taken on the bill, it is taken on the hand
Receipt and attached with the bill.
(d) To control subsequent payment, wages remaining unpaid in both cases are noted in a
Register of Unpaid Wages.
Answer of Q. 3, (d) [10.2.4 (e), note below para 10.2.26 CPWA Code]
Q.4. The contractor’s own profit/commission on Daily labour appointed through him for
urgent filling of a Canal breach was included in the daily rate payable for each
labourer. Payment to labour will be made:
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(b) Using Form of Contractor’s bill Hand Receipt Form 28.
Ans.of Q. 4, (b) [10.2.5 & note C L Roll is for PWD’s own labour.
(a) On the basis of its entry in the Register of Materials at Site A/c.
(b) On certifying on the supplier’s bill that goods have been duly received.
(b) On certifying on supplier’s bill that goods have been duly received.
(a) First and Final Bill Form 24 and Running Account Bill form 26.
(b) First and Final Bill Form 24, Running Account Bill form 26 and Bill for Lump Sum Contract
Form 27 A&B .
(c ) First and Final Bill Form 24, Running Account Bill form 26 and Bill for Lump Sum Contract
Form 27 A&B and Hand Receipt Form 28.
(d) First and Final Bill Form 24 and Running Account Bill form 26 and Hand Receipt Form 28.
Q. 8. An agreement required a contractor to get & use steel from Division Stores at
Rs.10000/- per quintal. Market rate was Rs. 10500/- per quintal. As it was not there in
the stores, Divisional Officer ordered that:-
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(a) Division should procure steel from any source and supply to contractor at the stipulated
rate.
( c) Contractor may use the surplus steel of same specification issued to him six months ago
for another work, which the Division had then refused to take back.
(d) Contractor may get steel of the same specifications issued from other Divisions, if he
finds it is available in their store.
Ans. Of Q.8, (a) [Para 10.3.3(b) and 10.2.17 Note 2 CPWA Code]
Q.9. If any Contractor refuse to endorse on the final bill that payment on it is in full
settlement of all demands, then:-
(b) The cheque for payment may not be delivered to him and cancelled three months after
its month of issue, when its currency is over.
(c) The cheque for payment may not be delivered to him and, if necessary, cancelled after
one year.
(d) The amount of cheque should be credited to Public Works Deposits one month after the
final bill was passed.
Q. 10. A contractor had done RCC Work for Rs. 3 Lakhs, which had not been
measured. Secured Advance of Rs. 75,000/- had been paid to him for steel worth Rs. 1
Lakh, which was used in this unmeasured work. Government cement worth
Rs.50,000/- at stipulated rate was also used on this work.
Ans. Of q.10, (a) [Para 10.2.3 CPWA Code read with note 2 on Form 26]
Q. 11. A Contractor’s tendered rate were 20% above the rates in the approved
Estimate. The Analysis of rate of woodwork in the approved estimate showed the cost of
Ply Board at Rs. 150 per square metre. The contractor brought 500 Sq. Metre of Ply board
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at Market rate of Rs. 220/- per Square metre. Secured advance admissible to him was at
the rate of:-
(a) not more than 75% of Rs. 150 per Aq. Metre.
(b) not more than 75% of Rs. 220 per Sq. metre.
(c) not more than 75% of Rs. 264 per Sq. metre.
(d) not more than 75% of Rs. 180 per Sq. metre.
Ans. Of Q. 11. (d) [ Rate in Estimate + 20%. Para 10.2.22 (a) CPWA Code]
Q. 12 Divisional Officer allowed Secured Advance at Rs. 1800 per plank of wood to a
contractor. The market rate was Rs.2200 per plank.
(b) He should be paid 90% of Rs. 2200 per plank i.e. Rs. 1980 per plank.
(c ) He should be paid Rs. 2000/- per plank after deducting 10% of it i.e. Rs. 200
from the market rate of Rs. 2200
Ans. Of Q. 12, (a) [Para 10.2.22 of CPWA Code. (Secured advance is not to be exceeding 90%
of the market rate.)
Q. 13. The rate of RCC Work in the approved estimate was Rs.2000 per Cu. M. A
contractor tendered to do it on finished rate basis at 20% above the Estimated
Rate. Steel required for RCC work was to be obtained from Centre Store, which
would cost Rs.500 per Cu. M. of RCC. Charges for water for curing are also
recoverable at Rs. 50 per Cu. M of RCC Work, For 20 Cu. M of RCC Work, he is to
be paid:-
(a) Rs. (2000-550) X 20 +20% of the amount so worked out = Rs. 34800
(b) Rs. (2000-500) x 20 +20% of the amount so worked out reduced by Rs. 50 x20 =
Rs. 35000
(c ) Rs.2000 x20 i.e. Rs. 40000 plus 20% of it minus Rs. 550 x20 =Rs.37000
Q. 14. A contractor, who had finished rate contract at 10% below the rate in the
estimate, desired to have Steel bars issued to him from Central Stores, for
which Issue rate including Storage Charges was Rs.6400 per quintal and Market
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Rate was Rs. 6600 per quintal. Basic rate of Steel in the analysis of the estimate
for the item of work for which it is to be used was Rs.6800 per quintal.
Recovery per quintal of steel bars will be made at:-
Q.15. Five Units of material issued to a contractor, at issue rate of Rs.525 per unit
(including 5% storage charges), were lying unused with him. He had spent on them
carriage charge of Rs.80 per unit. Market rate now is Rs.595 per unit, and stock Issue Rate
is Rs.550 per unit plus storage charges. Contractor will be paid its price at the rate not
exceeding:-
Ans. Of Q. 15, [Basic rate of Rs.500 per unit. Para 10.3.9 CPWA]
Q. 16. Initial records on which the account of works are based include:-
(c ) Such subsequent is noted against the relevant entry in the Register of Unpaid
Wages.
(d) A note of subsequent payment is also kept on the relevant Muster Roll and Work
Establishment Bill.
Ans. Of Q. 17, (d) [para 10.2.4(e). Note is kept on the relevant Muster Roll not Work
Charged Estt. Bill paraa10.2.28.]
Q. 18. When a bill is received along with the Measurement Book for payment from a
Sub-Division, it is checked in the Division as under:
(a) It is seen that Sub-Divisional Officer has signed at the end of the Abstract in the
Measurement Book.
(b) All corrections in calculations or rates are made by office in red ink.
(d) Payment of Bill is deferred until the person who recorded the original
measurement has accepted the correctness.
Ans. Of Q.18, (d) [para 10.2.8(k) of CPWA Code. Payment of final bill only is deferred.]
(b) Prepare contractor’s bills for annual repairs of the said building.
(c) To measure the additions and alterations to the said building and to prepare/pass
the contractor’s bill for the work.
(a) All the quantities appearing in contractor’s bill should be clearly traceable in the
measurement book.
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(B) The contractor’s bill should show the page number(s) of measurement book at
which detailed measurement are recorded and date of taking those
measurements.
(c) When the bill of contractor is prepared the relevant entries in the measurement
book should be crossed in ink by a diagonal line.
(d) When payment is made, the No. & date of voucher should be recorded in ink on
the abstract of the relevant measurements.
Ans. of Q. 20, (c) [It is RED Ink; Para 10.2.18 CPWA Code]
Q.21. When secured advances are allowed to a contractor whose contract is for
finished work, it should be seen that:-
(c) A record of materials for which secured advances are paid should be kept in the
Measurement book.
(d) These advances should be recovered from contractor’s bill for work done when
the materials are used on the items of work which are billed for on the basis of
actual measurement.
(a) These should be issued on a regulated scale and restricted to the immediate
requirements, and an unstamped but dated acknowledgement, giving full
particulars and rates/values chargeable from him should be obtained from the
contractor.
(b) The issue of materials should at once be entered in the Account of Material
issued to a Contractor Form 35 A.
(c) The columns of Materials issued, consumed and balance in hand from time to
time in the Form 35 A should be reviewed to control the materials issued to/used
by the contractor for bona fide need of work.
(d) Special care should be taken for materials issued at less than market rates or
where market rates are likely to increase.
Ans. Of Q. 22, (c) [No such column in Form 35A. Para 10.3.8]
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Q. 23. When materials are purchased from suppliers for use on work direct (done
departmentally or by contractor at labour rates), then:-
(b) When the bill is paid, the cost of material is debited to the work Suspense Head
“Materials”
(c) To control their issue/use, their detailed account is kept in MAS account For 35,
showing receipt, issues and balances.
(d) Two alternate Registers in Form 35 are kept for each work, one for odd month,
and other for even months.
Ans. Of Q.23, (b). [Para 10.3.12 & Note below 10.5.7 of CPWA Code. Material account is
debited by T.E immediately, not when payment is made para10.3.11]
(b) For works done by contractor on rates for finished items of work.
(b) Loss in issue of materials to contractor for work, due to difference in Issue Rate
and stipulated rate.
(c) Credit for surplus materials at site which can be used elsewhere.
Q. 26. Carriage and incidental charges incurred on carrying materials to the promised
place of delivery for issue to contractor for use on work are posted in the
Works Abstract as plus entry under the head:-
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(b) Contingencies.
(c) Materials.
Q. 27. Cost of materials procured for use on work executed departmentally and their
carriage charges are debited in the Works Abstract to the sub-head:-
(b) Contingencies.
(c) Materials
Q. 28. Cement from Divisional Stores is issued for RCC work to a contractor executing
a work on finished rate of contract. Its cost will be debited in the works
Abstract under the sub-head:-
(a) Materials.
Q. 29. A contractor did not collect the cheque for his final Bill for over one month.
Entries of the cancelled cheque will be made in:
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Advance Secured Other Debit Credit
4 5 6 7 8 9
(c) Value of work done / supplies made by him plus advance payment and secured
advances, if any, paid in the bill.
Ans. Of Q. 30. (d) [Figure H of the bill. Para 10.7.5 (vi ) CPWA Code]
Q. 31. Cost. of bricks bought on credit for work done by contractor on labour rates is
debitable to:
Q. 32. The following Suspense heads in Works Abstract are cleared only in the
Register of Works:
(a) “Materials”
(b) issued from Material at Site Account; valuation is done at market rate prevailing
at the time of completion of work.
Q. 34. Liabilities are not incorporated in the accounts of work, except in the following
cases.
(a) Gross amount of passed muster Rolls/contractors’ bill is taken to final heads even
if some amount remains unpaid or is with-held.
(b) Even wholly unpaid muster Rolls and passed contractors’ bill are sometimes
taken into account of work.
(c ) Contractor’s claim for extra items not yet settled, and admitted is credited to
suspense account before closing the account of the work.
(d) Cost of materials bought for work from any source other than Stock is
immediately debited to the work even if payment is yet to be made.
Q. 35. The following Suspense accounts are not cleared in the Works Abstract on the
complétion of the Works :
(c) « Land Acquisition » if there is delay in land acquisition proceedings and final
payment of compensation.
(d) « Materials »
Ans. Of Q. 35. (b). [Transfer to MPWA. PARA 10.5 (13, 18, 19,21)]
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(a) Contractors-Advance payments, Secured Advances, O.T
(B) Labourers.
(c ) Land Acquisition.
Q. 37. Cost of materials purchased for a work direct and handed over to contractor
doing it on labour rates only will appear in each of the following records :
(c ) Measurement Book.
Ans. Of Q. 37. (b). [Para 10.2.7, 10.3.15 (a) & 10.5.12(1) CPWA Code]
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