1. What is Transfer Entry?

Indicate the
circumstances which necessitate preparation of
transfer entries in Public Works Accounts?

Transfer entries are entries to transfer an item of

receipt or charge from the account of a work-in-progress or
from a regular head of account to the account of another
work or head. The necessity of transfer arises:

a) to correct an error of classification in the original

accounts

b) to transfer amounts to proper heads if they are kept

under one head in the first instance as a matter of
accounting policy.

c) To adjust to a proper head of account an item

outstanding in a suspense account or under a debt or
deposit head.

d) To bring to account certain classes of transactions

which do not pass through the cash or stock account,
eg.,

i) to credit the cost of materials purchased for works to

Material Purchase Settlement Suspense Account.
ii) To credit of amounts due to contractors on closed
accounts to Public Works Deposits.

iii) To transfer the value of tools and plant to other

departments for Tools and Plant articles transferred
to them at a price.

iv) To charge, on a percentage basis, the charges on

establishment, Tools and Plant, pensions and Audit
and Accounts.

e) to respond to a remittance transaction advised by an

Accounts Office.

f) to relieve the account of a work-in-progress of items

which have ceased to be debitable to the estimate of
the work (such as clearance of its suspense accounts on
closure of works accounts, and transfer of stores to
another work or account.

g) To effect periodical adjustments (such as credit o

interest and contribution to the accounts of subscriber
to contributory provident fund).
2. What is Lumpsum Contract? What are its
essential characteristics?

A lumpsum contract is a contract under which a

contractor agrees to execute work with all its contingencies
in accordance with the drawings and specifications for a
fixed sum. Its essential characteristics may summer up as
under:-

1) A schedule of rates should be specified to regulate

the charges on account of additions and alterations not
covered by the lump-sum.

2) Except as stated in item (i) above, no reference

should be made to the departmental estimate of the
work, schedule of rates and quantities of work to be
executed.

3) Detailed measurements of work are not to be

taken except for the additions and alterations.

4) The form of contract should be as prescribed by

government in consultation with its Law Officers,
Finance Department and Audit Department. No
material change be made in it.
 5) Payments for work done are be made to the
contractor only on the certificates of the officer in
charge of the work that value of the work done is not
less than the specified amount in conformity with the
contract and 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.

6) Final payment is made only after Divisional

Officers certifying completion of the work according to
the prescribed specifications and drawings.

7) The account of additions and alterations (to e

treated as advance payments made against
measurements) should be kept separate from rest of
the work and payments. Final payment for them too is
made on Form 27-B.

3. Briefly describe how the accounts of material-at-

sire are maintained?

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. This account shows the progressive
quantity of each item of materials brought at site for use on
the work.

Accounting of cost of materials is not indicated in

the materials at site accounts, it is shown in the sub-head
Materials in the works abstract. When material is issued
form stock or obtained form suppliers or other divisions,
etc., its cost, at issue rate or purchase price, is debited to
the work under sub-head Materials and credited to stock
or Materials purchase settlement suspense account as the
case may be.

Disposal of unused materials in materials at site

account: Materials issued to work in excess of requirements
ma be transferred to stock if they are serviceable and
certain to be required. If possible they should also be
transferred to other works in progress, where they are
needed.

The materials so transferred will be priced at the rate

originally charged to the work or the current market rates
whichever is lower.

Closing the materials at site account: After the

completion of the work, the theoretical consumption of each
item of materials is compared with the quantity issued as per
Form 35 and explanation for excess issues as per Form 35
enquired/recorded. On the basis of theoretical calculations,
the cost of materials consumed on each sub head is worked
out at the issue rate prevailing at the time of completion. In
the register of works in the division, the suspense head
Materials is credited and each sub-head debited with the
cost of materials consumed on them. Any plus or minus
balance left under Materials is transferred to the sub-head
Additional Charges for Materials issued to Contractors or
Works.

4. Mention the conditions under which a

contractors request for part payment of his On
Account bill under check in a divisional office can be
accepted?

A lumpsum advance may be paid, on application from a

contractor, whose On Account Bill is under check in the
divisional office and it is expected that authorizing its
payment is likely to be delayed.

The following conditions should be satisfied:-

a) the bill should be actually under check in the Division.

b) A note of payment of advance should be kept on the

original bill for which it is being paid and also on the
connected entry in the Measurement Book.
 c) It is treated in the accounts as Contractors Other
transactions

d) An undertaking should be obtained from the contractor

that he will refund the excess amount received if the
amount of this advance paid is more than the amount
of the bill when passed.

5. Describe briefly the main features of Public

Works Accounts?

The main features of Public Works Division system of

accounts are enumerated below:-

1) Drawal of funds by cheques and collection of

departmental receipts:-

The Divisional Officer is the primary disbursing officer of

the division, who is permitted to obtain by cheques on the
Bank, the funds required for all disbursements in connection
with the execution of works, pay and allowances of the
Gazetted and Non-gazetted staff working in the division of
CPWD as well as in the division of such other departments as
may be specially authorized in this behalf and contingent
charges. He also collects some of the departmental receipts
of the division and pays them into the Bank.
2.) Compilation of accounts:- The accounts of these
receipts and disbursements (including the transactions of
subordinate officials acting on his behalf) are compiled under
his supervision by an accountant and are submitted monthly
to the Accounts Officer.

3) Maintenance of Store accounts: He is further required

to maintain clear accounts of all stores received by him and
make these accounts available for audit.

4) Preparation of proforma accounts:- Under each major

head of expenditure, the charges on each project, work or
sub-work are recorded separately in the accounts of
Divisional Office. In the case of works of certain classes e.g.,
(i) Irrigation and (ii) Quasi Commercial undertakings, such as
self supporting workshop, proforma accounts of all
transactions connected therewith are prepared annually by
the Accounts Officer 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.

6. What are the points which should receive special

attention of the Divisional Accountant in connection
with the Accounts of March?
 The following points should receive the special
attention of the Divisional Accountant in connection with the
accounts for March:-

a) The closing balance of the Cash Balance should be

supported by the:-

i) Original Cash Balance reports of all disbursing officers.

ii) Divisional Officers certificate that he has obtained and

retained in his office acknowledgements from the
subordinate officers in respect of amounts of temporary
advances and imprests as per the Cash Balance Reports.

b) A report in the form below is sub-joined to part-II of the

schedule of Monthly Settlement with the Treasuries in
respect of cheques drawn to meet payments of works.

Particulars No.of cheques Amount

issued
1. For the whole
month
2. During the last
working day of the
month

c) In State Public Works Department, the following schedules

must be dispatched to reach the Accountant General by 7 th
April. Any additions and corrections to them must be sent by
12th April at the latest.

i) Debit or Credit to adjusting account between Central

and State Governments.
ii) Debit or Credit to adjusting account with Railways,
Defence and P&T

d) The schedule of deposits should be accompanied by the

accountant of Interest Bearing Securities Form 66

7. What are the checks applied by the Divisional

Accountant to Muster Rolls?

The Divisional Accountant has to see that:

i) Payment of wages in arrears are supported by

Hand Receipts.

ii) wages more than three months old are carried

over under orders of Divisional Officers only

iii) unpaid wages claimed subsequent to the closing

of accounts of a work are charged against a fresh
estimate, and a note of payment kept against the
closing entry of original work in the register of
works. (This will guard against double payment)
8. What principles would be observed in fixing the
rate at which an article of stock should be issued to
works and contractors?

Materials are issued from stock to works at a rate

known as issue rate, it should be approximately equal the
actual cost of the stores and that there may be no profit or
loss on Stock Account. This rate is fixed at the beginning of
each year, 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. When supplies are issued
at a rate higher or lower than the issue rate as per the
agreement but in that case the Suspense head Stock is
given credit at issue rate, the resultant gain or loss is borne
by the work being done by the contractor. When the
materials issued ad market rate, ie., the cost per unit at
which the article can be procured, at a given item from the
public market, the cost should include the expenses like
carriage and incidental charges and provision for waste and
depreciation may be made.

If the issue rate is appreciably lower than the market

rate, the following precautions are observed.
 i) All sales and issue to contractors shall be made at
market rates.
ii) Issues to other Divisions and Departments shall be
restricted and may be made
at a rate higher than the Issue Rate.

9. What is Priced Stores Ledger? How is profit and

loss on stock adjusted?

Accounts Branch of Divisional Office keeps a priced

Stores Ledger in form CPWA 12. The columns of the ledge
provide for receipt, issues and balances, both in terms of
quantities and value. Articles received and articles issued in
the stores are known from the copies of Goods Received
Sheets and copies of Indents. Goods received are valued
from the suppliers bills while goods issued are priced at
Issue Rate fixed for the purpose. This gives a example
priced and quantity account of the sores of the Division. The
ledger is closed monthly for quantities and value and
Abstract of total receipts, issues and balances is worked out.

At the end of the year, the Issue Rate for the next year
is fixed. The difference between the (i) Account Balance and
(ii) Priced Ledger Balance at that time is analysed. Profit or
loss due to revision of rates is worked out and adjusted as
credit to revenue (if it is a profit) or debited to Other
Expenditure Losses on Stock (if it is a loss).
10. Name the important suspense heads in divisional
accounts and bring out the purpose served by each.

The important suspense heads operated in a Public

Works Division are described as under:

1) Material Purchase Settlement Suspense: The head

Material Purchase Settlement Suspense Account bring to
account the value of materials purchased (from suppliers,
other divisions or departments) which have not been paid
for. This head is credited and stock suspense or work
concerned is debited in the following manner:

a) Supplies for works: Immediately on the day of

receipt of materials, if they were not paid for on the
day of purchase.

b) Supplies for Stock: At the time of closing the

monthly account of stock if payment has not been
made by them.

When the bill of the supplier is received and passed for

payments Material Purchase Settlement suspense head is
debited against the credit already outstanding. This will pair
off the credit outstanding there and clear the suspense head.
 If, the amount payable to the supplier turns out to be
more than the one credited to suspense, then the additional
amount paid is charged to the work/stock direct while the
amount originally taken into account on receipt of supply is
debited to Material Purchase Settlement Suspense.

If the amount finally payable turns out to be less than

the one adjusted originally, the difference will be cleared by
credit to work/stock and minus credit to Material Purchase
Settlement Suspense

2) Stock: This account indicate the value of stores kept in a

Division for general use for works. The cost of all materials
purchased or received for general use of a PWD Division is
debited to this head. When the materials are issued to
works (or other divisions, departments, accounts or parties),
then their value is debited to their account by credit to this
head. Any sale proceeds of the stock are also credited to
this head. Net account balance under suspense head stock,
thus represents the value of materials in hand. This
suspense head controls and regulates the value of purchase,
issue and balance in hand of the articles of stock.

3) Miscellaneous Works Advance: This sub-head of

suspense is used to watch some special kinds of recoveries
such as;

a) Recoveries for sale of stores on credit by PWD.

 b) Recoveries for expenditure on non-government works
in excess of the amount of deposits received in
advance.

c) Shortage or losses of cash or stores etc.

d) Municipal taxes paid by PWD on behalf of tenants

pending recovery.

Debits which can not be classified to the final head of

account immediately for want of some information or details
are also kept temporarily under this head pending their
correct classification.

The items under this head are cleared either by actual

cash recovery or by transfer to some other head of account.
Items which have become irrecoverable are, however, not
transferred to other heads unless ordered to be written off.

4. Workshop Suspense: Workshop Suspense Account is

kept in the workshops of Public Works Department. Under
this suspense head, a separate account is kept for each job
undertaken so that charges relating to each job maybe
collected together from month to month. Operation
Charges indicate the expenses incurred to complete the job.
Charges of a general nature are distributed over all the jobs
on a percentage basis. The job account will be closed and
removed from this suspene account only by transfer to the
work concerned if the job was done for a work or by transfer
to deposit received if it was done for other parties.

5. Stores/Service Advance: If a division needs stores or

services from another division, it must make advance
payment for it. The amount paid in advance is debited to
this sub-head of suspense under the major head 2059 or
3054 etc. This head is cleared on receipt of the details
supplied by the CPWD Division that received the advance.

6. Stores/Services rendered: The division receiving that

advance for supplying stores or for rendering service credits
the amount so received under this sub-head of suspense.
Cost of supplies or services rendered is debited to this head
and complete details along with un-utilised balance are sent
to the CPWD Division concerned in settlement of the
advance received.

11. Explain the duties of Divisional Accountant in

regard to:
(a) Works Expenditure (b) Transactions likely to
be objected by Audit/PAO.

Duties of Divisional Accountant in regard to works

expenditure:
 1) The Divisional Accountant to see that expenditure
which is within the competence of the Divisional Officer to
sanction or regularize, is not incurred, under the orders of
sub-ordinate 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.

2) He is responsible for checking the expenditure with

the estimated quality of work to be done, the sanctioned
rate and the sanctioned cost and bring to notice all
deviations from the sanctioned estimate.

3) When a recovery which can not be watched through

a suspense or other account specially prescribed for the
purpose, has been ordered to be made from a contractor or
other person, the order should be noted in register of
recoveries in Form 95, so that the amounts recovered from
time to time may be recorded against it and prompt
compliance with the order watched

4) The amounts of receipts in reduction of expenditure

on works-in-progress, eg., sale proceeds of surplus materials
and plant acquired specially for any work, or of materials
received from dismantled structures, are not utilised towards
additional expenditure. Savings due to abandonment of
parts of a work, are not utilised towards unauthorized
expenditure.
(b) The Divisional Accountant should bring to the notice the
transactions likely to be challenged by Audit/PAO to the
Divisional Officer. If the Divisional Officer has been over-
ruled and is not satisfied with the decision, the Divisional
Accountants objections and lay it before the Divisional
Officer for reconsideration and recording his reasons for
disagreeing with the Divisional Accountant. The register is
put up before the Inspection Party of Accountant
General/PAO or extract sent to those offices if an inspection
doesnt take place within one year.

12. State the recoveries, which are treated as

revenue receipts in the accounts of Public Works
Offices. What are the exceptions?

All recoveries of expenditure appearing in the accounts

of public works offices are ordinarily and as a matter of rule,
treated as revenue receipts, as will be clear from the
examples given below

a) Recoveries of establishment charges as percentage

rates in respect of works carried out on behalf of
other Governments or Private parties are treated as
Revenue Receipt.
 b) Recoveries of tools and plant charges at percentage
rates in respect of works carried out on behalf of
local bodies and other governments are taken as
revenue receipts.

c) Recoveries on account of cost of Audit and Account

charges in respect of works carried out on behalf of
non-government bodies or individuals are adjusted
as Revenue Receipts.

d) Recoveries on account of pensionary charges and

leave charges are credited to Revenue Receipts.

Exceptions:

a) Recoveries of over payments are adjusted by

reduction from expenditure under the detailed head
previously over charged.

b) Recoveries of expenditure upon works-in-progress

are taken in reduction of expenditure previously booked:-

i) Sale proceeds of stores material and tools and plant

required specially for any works.

ii) Sale proceeds of materials received from dismantled

structure.
 c) Recoveries of establishment charges and tools and
plant at percentage rates when made from other
departments of the some government are taken in reduction
of expenditure under the head Direction and
Administration or Machinery and Equipment.

d) Prorata share of the charges for establishment and

tools and plant calculated at the end of the year are treated
as reduction of expenditure under minor head Direction and
Administration and Machinery and Equipment
respectively of the major head under which the total charges
were originally debited.

e) Recoveries of charges previously charged to capital

account are always taken in reduction of expenditure as
receipts and recoveries on capital account.

13. How are accounts closed on completion of works?

The accounts of work should be closed as soon as

possible after the actual construction is completed and it
should be seen that all the adjustments of cost necessary
order and the rules have been duly made in the accounts.

1. All liabilities, not originally brought to account, have

either been liquidated or have been taken into the accounts.
 2. Balances under suspense heads like Contractors,
Labourers Land acquisition suspense and Materials
have been cleared.

3. If whole or part of the expenditure on the work is

recoverable from another department, government, local
body or individual, recovery should be effected/completed.

Clearing suspense accounts of contractors/labourers:

Suspense accounts of contractors should be closed after the
expiry of one month from the passage of his bill by
transferring his balance to Deposits (if payable) or
Miscellaneous Works Advances (if recoverable).

Suspense account of labourers should be kept open for

a period of one month after completion of the work. This
period may be extended upto three months by the Divisional
Officer. Then, it may be left uncleared and the balance left
will be shown in the completion report.

Manner of Closing: When the work ha been completed and

accounts settled and written up as mentioned above, a
double red ink line should be ruled below the last and final
entries and a note over the signatures of the Divisional
Officer made in red ink work completed in _____________,
200_______.
 That will be the authority to treat the accounts as
closed. The work should not be reported as completed
unless this authority has been placed on record. (the
unexpended balance of deposit works should also be
refunded).

Excess over the estimates: If it is within the powers of the

Divisional Officer to sanction, it should be passed by the
Divisional Officer, or a Detailed Completion Report in Form
44 prepared and submitted to the Superintending Engineer
(Para 10.6.5 to 10.6.9 of CPWA Code).

14. How is imprest different from Temporary

Advance?

Imprest is a standing advance of a fixed sum of money

given to an individual to enable him to make certain classes
of disbursement, which may be entrusted to his charge.
Temporary advance is a remittance to a subordinate officer
to enable him to make specific petty payments on vouchers
which have been already passed for payment.

The former is a standing advance of a fixed sum for

making payments left to the charge of a subordinate while
the latter is an advance made temporarily to a subordinate
to make a number of specific petty payments on Muster Rolls
and vouchers which have already been passed for payment.
15. How is imprest account maintained?

The account of imprest cash is kept by the holder in

duplicate in Form2 Imprest Cash Account. The copy is
retained by the imprest holder and the original, along with
the paid vouchers, is sent to the officer from whom the
imprest is held. This account of his imprest should be
submitted at the time of closure of monthly account by the
Divisional Officer.

The account of imprest may be closed earlier also if:-

i) the balance of imprest is small and needs

recoupment; or
ii) it is proposed to increase/decrease the amount of
the imprest, or
iii) the account of the imprest is to be closed altogether

The amount spent by the imprest holder out of his

imprest is brought to account by the disbursing officer in his
Cash Book, and generally an equivalent amount is paid to
the imprest holder by him so that the amount available with
the imprest holder is again equal to the amount of imprest
originally granted.
16. What are the rules for correction of errors of
classification if the accounts are closed? (10 marks)
2004

Correcting errors after the accounts of the year (in

which the error took place) are already closed.

a) An item taken to one debt, deposit, suspense or

remittance head instead of another, correct it by
transferring it from one to the other head.

b) An item credited (or debited) to debt, deposit,

suspense or remittance head instead of credit to a
revenue head (or debit to an expenditure head), it
should be corrected by transfer to the head to which
it should have originally appeared.

c) An item credited to revenue instead of a debt,

deposit, suspense or remittance head, it should be
credited to the proper head by debiting refunds.

d) An item debited to expenditure head instead of a

debt, deposit, suspense or remittance head. It
should be debited to the proper head and credited to
the corresponding Receipt head (0075-Miscellaneous
General Services if there is no corresponding Receipt
Head) (Note: if the correction affects a debt head
 for which budget is obtained, the correction should
be made to it by minus credit instead of debit to it).

17. List the methods used for treatment of

recoveries on account of establishment and Tools and
Plants? (10 marks) 2004

Recoveries on account of establishment and tools and

plant charges should be treated as follows:-

i) Recoveries of establishment charges at

percentage basis:-

These recoveries, in so far as they are affected from

other departments of the same government should be
adjusted by deduction from expenditure under the minor
head Direction and Administration. Recoveries on account
of works carried out on behalf of private parties or local
funds or other governments however, should be treated as
revenue receipts.

ii) Recoveries on account of charges for leave and

pension:-

When the recoveries on account of establishment

charges, for leave and pension, the portion 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 0071-Contributions and
Recoveries towards pension and other Retirement Benefits
while such recoveries in the case of Irrigation Department,
should be credited to the Irrigation major head concerned as
receipts or recoveries of expenditure.

iii) Recoveries of tools and plant charges at

percentage basis:-

Recoveries from other departments of the Union

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.

iv) Prorata share of the charges for joint

establishment and tools and plant:-

The prorate shares calculated at the end of the year

should be treated as reduction of expenditure under the
minor head Direction and Administration and Tools and
Plant respectively of the major head concerned where
under they were previously charged.

18. What kind of transactions are classified as Public

Works Deposits? (10 204)
 Deposit transactions of Public Works Department are of
two kinds:

1. Public Works Deposits, which pass through the

regular accounts of the division:
2. Interest bearing Securities

Deposits of the first kind comprise transactions of the

following classes, which are passed through the head Public
Works Deposits:

a) Cash Deposits of subordinate as security

b) Cash Deposits of contractors as security.

c) Deposit for work other than (Takavi Works) to be

done

d) Sums due to contractors on closed accounts and

e) Miscellaneous Deposits

The interest bearing securities referred to in class 2

above are deposited by subordinates as contractors. These
do not pass through the regular accounts of division
19. How are the accounts of Public Works Deposits
maintained in a Public Works Division?

The transactions relating to Public Works Division

should be maintained in the Divisional Office in a Deposit
Register. This register show month by month, the total
receipts and adjustments and the closing balance of each
separate deposit item, but the deposits for work to be done
accounted for in detail in the schedule of Deposit Works.
Transactions connected with interest-bearing securities do
not pass through the cash book and consequently the
regular accounts of the Division, unless any such cash
actually passes through the hands of Officer of the
department, which should be avoidable. A register of the
receipt and disposal of these securities in Form 85 be kept
and at the close of the year Account of Interest bearing
securities prepared from the register for submission to the
Accounts Officer.

20. What are the responsibilities of a Divisional

Accountant in the examination of Accounts Returns of
Sub-Divisional Officers?

The responsibilities of a Divisional Accountant in

respect of examination of Accounts Returns of Sub-Divisional
Officers are-
1) That they have been received in a complete
state,

2) That all sums receivable are duly realized, and

on realization remitted to Divisional Cash chest
for proper accounting

3) That all bills which are required to be

prepared/submitted by the Sub-Divisional
Officer are prepared in accordance with the
rules applicable to each case and are covered
by sanction and appropriation.

4) All charges are covered by proper sanctions and

budget grants.

5) All the claims are valid and in order.

6) All the bills are prepared on the basis of rates

sanctioned by the Competent Authorities.

7) Facts of quantities of work done, supplies made,

etc., or services rendered certified by
authorized officers.

8) Their arithmetical accuracy is checked

efficiently under his supervision.
21. How is the rectification of error in Cash Book
carried out?
An error in the Cash Book should not be erased or over-
written.

a) if the error is discovered before the accounts of the

month have been closed, it should be corrected by
drawing a pen through the incorrect entry and inserting
the correct one in red ink between the lines. The
correction should be initialed (with date) by the
Disbursing Officer.

b) If it is discovered after the accounts of the month have

been closed, verbal correction can be made if it does
not affects the (i) the amount, (ii) classification or (iii)
Name of the work. Otherwise, it can be corrected by
formal transfer entry only. In that case, the number
and date of the Transfer Entry made to correct the error
should be noted in red ink against the incorrect entry n
the Cash Book.
(Para 6.6.4 of CPWA
Code)

22. Why are measurement books considered very

important accounts record? (4 marks) (2003)
 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 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.

23. What are the precautions to be taken in the use

of standard measurement books of buildings?

Standard Measure Books are standard measurements of

Buildings and other such works, can be used repeatedly for
works relating to the building such as for white washing ,
polishing or painting the doors and windows as the area of
walls, doors, floors and windows etc., does not change after
the building had been completed and entered in the
Standard Measurement Book.

Precautions in using Standard Measurement Books.

1) These should be numbered in an alphabetical series.

2) The entries should be recorded legibly in ink and

certified as correct by a responsible officer.
3) These should either be written by the Sub-Divisional
Officer himself or the executive subordinate in-charge
under his orders. Each set of measurements taken by
the executive subordinate in-charge should be fully
checked by the Sub-Divisional Officer after which is
should be examined by Divisional Officer and declared
in writing in the book itself as finally approved by him
for the purposes of preparing annual repair estimates
and contractors bills for the work done. Until this done,
the book will not be assigned a number and will not be
entered in the Register of Standard Measurement
Books.

4) These will be brought up-to-date under the supervision

of Sub-Divisional Officer. All such corrections will be
attested by the Sub-Divisional Officer.

5) The bill passing officer should certify that whole work as

per Standard Measurement Book has been done and it
has not been billed previously.

6) The Divisional Officer should periodically certify that all

standard books have been inspected by him, that
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.
24. What are the duties of a disbursing officer in
relation to verification of entries in the Cash Book of a
Public Works Division?

The Disbursing Officer should check all the entries in his

Cash Book as soon as possible after the date of their
occurrence and he should initial each entry and date his
initial after the last entry checked. The Cash Book should be
signed by him at the end of the month and such signatures
mean he takes responsibility for all the entries of the month
including the closing balance.

During verification of the entries, the Disbursing Officer

should:-

a) Compare each entry of payment with the gross amount

of the voucher and see that:-

1) The voucher bears his or Divisional Officers payment

order.

2) He or authorized subordinate has stamped and signed

the voucher as disbursed.

b) See that deductions creditable to other works or other

heads of account have been posted on the receipt side
of the Cash Book.
 c) Compare each entry of payments into the Treasuries or
bank with the receipt on the challan (or pass book) to
satisfy that the amount has actually been credited into
the Treasury/Bank.

d) Verify the totaling of the Cash Book or have it done by

some one other than the writer of the Cash Book (who
should initial and date it).

e) Verify the amounts posted in the Bank or Treasury

column with the counterfoils of the cheques issued.

f) Count the actual balance of the cash in chest on the

last working day of each month. Cash found surplus
should be credited to Miscellaneous Deposits while
cash found short should be debited to Miscellaneous
Works Advances.

25. What are the rules which should be followed in

preparation and maintenance of the Muster Rolls (20
marks) 2001

Muster Rolls should be prepared in Form 21 and dealt

with in accordance with the following rules:-

a) One or more muster rolls should be kept for each work,

but muster rolls should never be prepared in duplicate.
b) Labourers may be paid more than once a month
according to local convenience, but separate rolls must
be prepared for each period of payment.
c) The daily attendances and absence of labourers and the
fines inflicted on them should be recorded daily in Part-I
of the Muster Rollin such a way as-

1) to facilitate to correct calculation of the net wages of

each person for the period of payment,
2) to render it difficult to tamper with or to make
unauthorized additions to, or alterations in entries once
made, and to facilitate the correct classification of the
cost of labour by works and sub-heads of works where
necessary.

d) After a Muster Roll is passed, payment there on should

be made as expeditiously as possible, obtaining the
acknowledgements, duly stamped, where necessary.
Each payment should be made or witnessed by the
official of the highest standing available, who should
certify the payments, individually or by group, at the
same time specifying, both in words and in figures, at
the foot of the Muster Roll, the total amount paid on
each date.

e) Items remaining un-paid should be recorded in a

register of unpaid wages, For 21-A before the
 memorandum at the foot of the muster roll is
completely by the person who made the payment.

f) Subsequent payment of unpaid wages should be made

on Hand Receipt, Form 28, keeping a note in the
Register of unpaid wages as well as the relevant Muster
roll.

g) Wages remaining unpaid for three months should be

reported to the Divisional Officer, who will decide as to
its continued exhibition in the Sub-Divisional records.

h) In part-II of the muster roll form should be recorded the

progress of work done by the labour shown thereon in
all cases where the work is susceptible of
measurements. If the work is not susceptible of
measurements of a certificate to this effect should be
recorded.

i) The check of Muster Roll with reference to the entries in

Measurement Book will be done to the extent of 100
per cent in the Sub-Division before payments are made
by the Divisional Officer.

j) In exceptional and urgent cases, such as urgent silt

clearance of canals or closing breaches, where
labourers are employed casually for short periods,
payments may be made on Casual Labour Roll, Form
 22, in which the names of the labourers need not be
given but such payments may not be made except by a
Gazetted Officer.

26. What are the general instructions which should

be carefully observed in recording Detailed
Measurements?

Detailed Measurement Books constitute the most

important and basic record of the Public Works Department.
The initial accounts of all works executed by the contractors
and materials obtained direct for works are kept in these
books. All payments due to the contractors or suppliers are
made on the basis of entries in these Books.

Precautions to be taken when recording Detailed

Measurement Books.

a) All measurements should be taken neatly and directly

on Measurement Books in Form 23 at the site of work
(and not copied in them from some other record).

b) Detailed measurements are to be recorded by the

authorized officer in-charge of the work to whom the
Measurement Book has been supplied.
c) Each set of measurements should start with entries
stating (i) full name of the work as given in the estimate
(ii) situation of the work, (iii) name of the contractor,
(iv) number and date of the agreement,(v) date of
written orders to commence work, (vi) due date of
completion of work and (vii) date of actual
commencement.

d) For measurements relating to a running account,

reference to the last set of measurements should
always be traced and recorded.

e) All entries should be in ink only, never with pencil or

inked over.

f) No entry should be erased, if a mistake is made, it

should be scored out and corrected by inserting entry in
red ink.

g) When a measurement is cancelled, the orders of the

officer canceling it should be recorded on it over dated
initials of the officer who had taken the measurements
originally, giving reason for cancellation. Better still,
the cancellation should bear the initials of the officer
who ordered cancellation.

h) Pages of Measurement Book should be machine

numbered. Entries should be made continuously,
 leaving no space or page blank. Any page left blank in
advertently should be cancelled b diagonal likes duly
attested over dated initials of the officer taking the
measurements.

27. What is the Monthly Account of the Divisional

Officer of a Public Works Division and how the various
transactions are grouped therein?

The entire receipts and disbursements of the month as

detailed in the various schedules and registers are
abstracted in the Monthly Account. On the back of the Form,
following memorandum and certificate are also recorded-

a) a memorandum of miscellaneous cash receipts

paid into banks,

b) a certificate in respect of the closing balances of

the subordinate disbursing officers.

The entries in the accounts are divided into three

groups

(1) Revenue entries, which are totals of receipts of

government under the several major heads.
 (2) Expenditure entries which are the totals of
expenditure of government for the several
divisions of major heads and are posted from
the Classified Abstract of expenditure and

(3) Other heads, entries in which representing both

receipts and disbursements are posted from the
schedules of Deposits, Takavi Works,
Miscellaneous Heads of Account, and
transactions adjusted under the head Cash
Settlement Suspense Account.

28. What are the schedules that are to be submitted

along with the Monthly Accounts of the Public Works
Division to the Accountant General?

Following are the schedules that are to be submitted

along with the Monthly Accounts of the Public Works Division
to the Accountant General.

1. Schedule of refunds of revenue.

2. Classified Abstracts of expenditure.

3. Schedules of works expenditure.

4. Schedule of establishment expenditure.

5. Consolidated Contingent Bill.

6. Schedule Dockets, with necessary vouchers, transfer

entry order, survey reports and sale accounts
attached to each.

7. Schedule Docket of percentage recoveries.

8. Stock Account (with sale accounts, in support of the

cash credit to stock)

9. Schedule of Debits of Stock.

10. Abstract Account of credits, debit and balances of

the purchases account and note thereunder.

11. Schedule of Miscellaneous Works Advances.

12. Schedule of Workshop Suspense.

13. Schedules of credits and debits to Miscellaneous
Heads of Account and note thereunder.

14. Schedule of transactions adjusted under the head

Cash Settlement Suspense Account.

15. Schedules of credits and debits to Remittances.

 16.

17. Schedule of Monthly Reconciliation of cheques and

remittances.

18. Schedules of Deposits.

19. Schedule of Deposit Works (with report of progress

of expenditure).

20. Schedule of Takavi Works, with accepted

certificates of collector.

21. Copies of tools and plant received sheets and tools

and plant indents.

22. List of accounts submitted to Pay and Accounts

Officer.

29. What are the functions and duties of a Divisional

Accountant?

A Divisional Accountant performs threefold functions of

an accountant, an internal checker and Financial Assistant.

As an Accountant:
 1. He compiles the accounts of the Division including the
accounts of sub-divisions under it.

2. He also inspects the accounts records of sub-divisions

under orders of the Divisional Officer and checks a
percentage of their initial accounts.

3. He is personally responsible for explaining the defects

of procedures in the Sub-Divisional accounts and
imparting necessary instructions to the Sub-Divisional
Staff.

As an Internal Checker:

1. He performs preliminary checks to initial accounts and

vouchers. In the divisions where salary bills are drawn
by cheques, he checks the pay bills like a treasury
officer.
2. He has to see that the rule and orders in force are
observed.

3. If he feels that certain transactions will be challenged

by Audit, he should brig this fact to the notice of the
Divisional Officer.

4. He arranges for checking of computed tenders and test-

checks them.
As a Financial Assistant:

1. He gives advice to the Divisional Officer on matters

relating to accounts, budget estimates and financial
rules.

2. He has to bring to notice of Divisional Officer all cases

where subordinate officers exceeded the financial
limitations on their powers.

3. Any expenditure that is within the powers of the

Divisional Officer to sanction is not incurred without his
specific approval.

30. What are the different classes of transactions

which are passed through the head Public Works
Deposits?

Following are the different classes of transactions which

are passed through the head Public Works Deposits.

a) Cash Deposits of subordinate as security.

b) Cash Deposits of contractors as security.

c) Deposit for work other than (Takavi Works) to be done.

 d) Sums due to contractors on closed accounts.

e) Miscellaneous Deposits.

31. Under what circumstances deposits are lapsed or

confiscated?(8 marks) 2000

In the accounts for March each year, the following

classes of items in the Public Works Deposit account should
be credited to government as lapsed deposits.

a) Original deposits not exceeding twenty five rupees

remaining outstanding for one whole account year,

b) Balances not exceeding twenty five rupees of items

partly cleared during the year then closing and

c) Balances unclaimed for more than three complete

account years.
32. Indicate the precautions that are to be taken
while refunding the Deposits? (7 marks) 2000

Following precautions should be taken before a refund

of a cash deposit, otherwise in order is allowed-

a) The original realization should be treated and a

reference to the repayment should be recorded against
the original entry in the cash book and other accounts
as to make the entertainment of a double or erroneous
claim impossible.

b) A certificate for such a note having been made should

be recorded on all vouchers for refunds.

c) Any acknowledgements previously granted should be

taken back, if possible and destroyed.

d) A note of the repayment should be recorded on the

counterfoil of the receipt.

33(a). What are the sources from which materials

are received in a Public Works Division? (4
marks) 2000
 Materials maybe received on stock from the following
sources:-

1) Suppliers in India and Abroad.

2) Other Sub-Divisions, Divisions or departments

(including Government workshops).

3) Manufacture and

4) Works, buildings, etc.

In all cases there should be proper authority for the

receipt, by the store-keeper or the sectional officer
concerned of materials to be brought on stock.

33(b) Describe the procedure, to be adopted in the

process of receiving materials and their accounting?
In all cases there should be proper authority for the
receipt, by the store-keeper or the sectional officer
concerned of materials to be brought on stock. All materials
received should be examined so as to ensure that they
conform with the quality and specification prescribed, and
counted or measued as the case may be, when delivery
taken. The record of the detailed count or measurement or
weighment should be kept in the Goods Received Sheet
Form 8-A and the total number or quantity received should
be entered in the Bin Card Form-8 immediately of their
receipt. One copy of Goods Received Sheet is kept by the
store-keeper, one copy is given to the supplier and the third
copy is sent to the Divisional Office.

33(c) For what purposes materials can be issued

from stock?

Materials may be issued from stock for the following

purposes:

a) for use on works either by issue to contractors or

direct,

b) for dispatch to other sub-divisions, divisions or

departments and

c) for sale to contractor, employees, other persons or

local bodies.

The materials should be issued only on receipt of an

indent signed by the Divisional or Sub-Divisional Officer.

34 What checks are to be exercised on the Monthly

Accounts received from a Public Works Division in the
Office of the Accountant General?
 The work of checking of monthly account should be
taken as soon as the account is received in Accountant
Generals Office to see that-

a) It is complete in all respects with supporting schedules

and vouchers as described in the list of accounts from
CPWA 83,

b) All the schedules attached with the monthly account

are in proper form,

c) Figures of receipts and disbursements as shown in form

CPWA 80 tally with the totals of the items concerned as
appearing in various schedules, ie., form CPWA 74, 76,
77, 79 etc., and also to see that these are correctly
classified in the monthly account.

d) The items of receipts and disbursements are

arithmetically tallied and if they do not agree, the
difference be taken to Miscellaneous Public Works
Advance or Deposit under intimation to the
Divisional Office.

e) The opening cash balance agrees with the closing

balance of previous months and that the figure Cash
balance diminished/increased is equal to the difference
between opening and closing cash balance.
 f) The monthly account form CPWA 80/83 is signed by the
Divisional Offices.

35(a). What are the various classes of Non-

Government works?

Non-Government works are divided into three classes:

1. Deposit works
2. Local Loan works and
3. Takavi works
35(b) How is expenditure incurred on these
broadly classified?

(1) Deposit works are undertaken by a Public Works

Division on behalf of a local body, non-government
organisation or private individual. Before a Deposit Work is
taken up, the gross estimated expenditure on it is recovered
in advance from the party concerned either in one lumpsum
or in installments and credited to the head Public Works
Deposits- Deposits for works (other than Takavi works) to be
done, and any expenditure on the work is also debited to
same head. Any excess expenditure incurred, it should be
debited to Miscellaneous Works Advances pending
recovery.

A consolidated record of transactions of a month

relating to Deposit works of the Division is prepared in Form
86 Schedule of Deposit Works. The percentage leviable on
the cost of Deposit Works under the rules is also adjusted
month by month according as the expenditure is incurred.

(2) Local Loan works are undertaken on behalf of a local

body, Municipality, Municipal Corporation or a Port Trust etc.,
when the cost of the work is to form a part of the loan given
to it by the Government for the purpose.
 Expenditure on a local loan work is accounted for under
the loan head concerned and shown in the Schedule of Debit
to Miscellaneous Heads of Account Form 76, supported by a
schedule of works expenditure. All charges relating to a loan
work should be brought to account immediately as they
occur so that interest charges may be correctly calculated
and adjusted by the Accounts Officer.

(3) 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 month.

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
pertaining to new work of the following year.
36. Name the four classes of Miscellaneous Public
Works Advances:

Transactions recorded under the head Miscellaneous

Works Advances are divided into four classes:-

a) Sales on credit

b) Expenditure incurred on Deposit Works in excess

of deposits received

c) Losses, retrenchments, errors, etc.

d) Other items

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).

37. What are services rendered or articles supplied

from one division to another division under the same
Government charges?

One Public Works Division can charge another Division

under the same Government for services rendered or articles
supplied in the following cases:-
 a) Stores: If they are issued from Stock or material
account, or if their transfer affects the accounts of a
work for which separate commercial accounts are kept.

b) Other Services: If they affect the accounts of

i) a work for which separate commercial accounts are

kept

j) a work-in-progress

k) a suspense account or deposits.

38(a) What is Schedule of Rates? How is it

prepared?

It is a schedule specifying rates in respect of different

items of work usually required to be undertaken by the
Public Works Division. It facilitates the preparation of
estimates and also serves as a guide I settling rates in
connection with contract agreements.

It is prepared on the basis of rates prevailing in each

locality and necessary analysis of the rates for each
description of work and for the varying conditions thereof, is
so far may be practicable, be recorded. The rates so
indicated in schedule subject to revision after intervals, when
market rates have either gone up or down to such an extent,
the rtes indicated in the schedule do not give a correct idea
of rates. (Para 10.6.13)

38(b) What is the procedure for verification of

unused balance of materials issued direct to works?

Un-used balances of materials charged direct to works

should be verified at least once a year. Whenever this
verification is made, a report of verification of the materials
should be prepared by the sub-divisional officer in a
prescribed form and to be submitted to the Divisional Office.

Verification shall not be entrusted to a person,

a) Who is the custodian, ledger-keeper or the

accountant of the stores to be verified, or who is a
nominee of, or is employed under the custodian,
the ledger-keeper of the accountant or

b) Who is not conversant with the classification,

nomenclature and technique of the particular
classes of stores to be verified.
 The verifications shall never be left to a low paid
subordinates and in the case of large and important stores,
shall be entrusted to a responsible officer who is
independent of the subordinate authority in-charge of the
stores. Any discrepancy is noticed, should be reported to the
Divisional Officer for orders. The value of materials found in
excess and recoveries of shortage/losses, if any, should be
credited to the appropriate sub-heads of the work.

A similar verification of the un-used balances of

materials must invariably be made on the completion of a
work, but on or before the completion of a work, but on or
before the completion of a work, steps should be taken to
dispose of all surplus materials by transfer or sale so that (a)
the accounts of the work may promptly receive credits,
(2) the balance at debit of the suspense head Materials
represent the net cost of the materials actually used in
construction and (3) the surplus balances awaiting clearance
may be reduced to a minimum.

If the Gazetted Officer or subordinate in direct charge of

a work is transferred before the accounts of the work are
closed the un-used materials at site of the work should be
verified by the relieving officer, in company with the relieved
officer and the report should be prepared by the Sub-
Divisional Officer and submitted to the Divisional Office.
 The verification should be made annually in respect of
all works, the accounts of which were opened on the last day
of the official year, but it is not necessary if (i) the work has
been under construction for not more than three months, (ii)
the accounts of the works are expected to be closed within
three months or (iii) the balances wer verified at any time
during the year.

39 Enumerate the guiding principles to be observed

in the preparation, examination and payment of
contractors bill by a sub-Divisional Officer. (20) 1998

Following are the guiding principles which a Sub-

Divisional Officer should observe-

(1) The sub-Divisional Officer should scrutinize

the entries in the Measurement Books relating to
the description and quantities of work or supplies
and check the calculations of Contents or area
arithmetically before preparing the bill of a
contractor.

(2) The bill should then be prepared in the

prescribed form from the entries in the
Measurement Book.
(3) The rates allowed should be entered in the
abstract of measurements and in the bill. Full
rates as per agreement, catalogue, indent or other
order should be allowed only if the quality of work
done or supplies made is upto the stipulated
specification. When the work or supplies fall short
of that standard, 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 general terms of agreement.

(4) Before signing and submission of the bill to

Divisional Officer for check and payment, 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 the calculations have been
checked arithmetically.

(5) When the bill is a running account bill, it

should be compared with the previous bill.

(6) Memorandum of payments should then be

made up, any recoveries which should be on
account of the work or on other accounts, being
shown therein.
 (7) Whenever fractions of a rupee occur in the
totals of contractors bills, fractions less than half a
rupee may be disregarded, and half a rupee and
over taken as a rupee.

(8) Before signing the bill the Sub-Divisional

Officer, should see that the statutory deduction on
account of Income Tax where due, has been made
from the bill of the contractors.

(9) Care should be taken to see that necessary

recoveries of the cost of the materials supplied to
a contractor are made as prescribed under rules.

(10) When a bill is prepared for the work or supplies

measured, every page containing the detailed
measurements must be invariable scored out by
a diagonal red ink line and when the payment is
made on endorsement must be made in red ink,
an abstract of measurements, giving a reference
to the number and date of the voucher of
payment.

40(a). How does a Divisional Officer keep a watch

over the progress of expenditure? (12 marks)
1996
 The Divisional Officer should adopt the plan indicated
below to ensure constant watch over the progress of
expenditure-

a) Expenditure on works having specific appropriations:-

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.

b) Expenditure on works having lumpsum appropriations:-

In respect of works or items, lumpsum appropriations

for which are placed at the Divisional Officers disposal, he
will watch the progress of expenditure against appropriations
by maintenance of records of

1) the expenditure in the form of a progressive abstract,

showing month-by-month the upto date expenditure
of the year and

2) grants, in the form of a register showing the

appropriations and reappropriations ordered from
time to time.

c) Undischarged liabilities:-
 Undischarged liabilities plan an important part and their
effect on individual and lumpsum appropriations should,
therefore be watched.

d) Anticipated credits:-

Anticipated credits, if any, which will be taken in

reduction of the expenditure chargeable against any
individual or lump-sum appropriation should also be taken
into account.

The review is of special importance in the last three or

four months of the year. If desired it may also be conducted
collectively in respect of each primary or secondary unit of
appropriation by maintaining a register as per (b) above.

41. What are the principles that should be observed

in fixing the rate at which an article of stock should
be issued to works and contractors?

Materials are issued from stock to works and

contractors at a rate known as Issue Rate, which is assigned
to each new article as it is brought on stock.

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 the actual cost of the stores and
that there may be no ultimate profit or loss in the stock
account. Thus, issue rate provides for the elements 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
godown).

The issue rate of an article is fixed at the beginning of

each year. Normally, this rate will remain constant through
out the year, but as purchases are made or contracts for
supply of materials are entered into variation in costs should
be watched and if there is material variation in purchase
price, the issue rate can be revised at the discretion of the
divisional officer. It should, however, be kept within the
market rates.

In the case of controlled articles like cement, steel, etc.,

the Issue Rate should be revised whenever there is a change
in the controlled price.

If the issue rate of an article 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
divisions which the Divisional Officer may prescribe-
 a) Issues to contractors and sales shall be made at
market rates and

b) Issues to other divisions and departments may be

made at a rate higher than the Issue Rate.

42. Specify the points to be covered in the annual

review in the working of forest divisions and sent by
Accountant General (A&E) to the State Government?
(15) 2003

Annual review on the working of Forest Divisions is

prepared by TM Section for transmission to the State
Government.

The review is prepared in two parts.

Part-I deals with the defects notices in the accounts

rendered to the Accountant General while Part-II deals with
the result of Local Inspection carried out by the Forest
Inspection Parties.

Part-I:

1) Introductory: Period covered by the review and the

defects discussed in the report.
2) Organisation: The number of Forest Divisions, working
plan Offices, circles and Forest Training Schools, etc., existing
during the year of review.

Part-II:

3) Defects noticed in the accounts rendered:

a) Delay in receipt of Cash Accounts

b) Delay in receipt of/non-receipt of other documents.

c) Wanting vouchers (year-wise and Division-wise).

d) Money value objection (year-wise and Division-wise)

both Accounting and Audit nature of objections.

e) Common defects noticed in the preparation of

accounts rendered by the Divisions.

4) Certificate of payments accepted in lieu of wanting

vouchers.

5) Delay in furnishing replies to Audit Objections.

6) Outstanding amounts under Forest Advances.

 7) Important irregularities raised during Central Audit.
8) Balance outstanding under Forest Remittances (ie., I-
Remittances, II-Cheques and III-Other Remittances) to
the end of March.

9) Number of C.T.Rs and C.T.Is due from the

Divisions/District Treasuries.

43(a) What are the general checks exercised in

Accountant Generals Office on the monthly accounts
submitted by a Public Works Divisions?

The work of checking of monthly account should be

taken as soon as the account is received in Accountant
Generals Office to see that:-

1. It is complete in all respects with supporting schedules

and vouchers as described in the list of accounts from
C.P.W.A 83.

2. All the schedules attached with the monthly account

are in proper form.

3. Figures of receipts and disbursements as shown in form

C.P.W.A. 80 tally with the totals of the items concerned
as appearing in various schedules, i.e., form C.P.W.A.
 74, 76, 79, 77 etc., and also to see that these are
correctly classified in the monthly account.

4. The items of receipts and disbursements are

arithmetically tallied and if they do not agree the
difference be taken to Miscellaneous Public Works
Advance or Deposit under intimation to the
Divisional Office.

5. The opening cash balance agrees with the closing

balance of previous months and that the figure Cash
balance diminished/increased is equal to the difference
between opening and closing cash balance.

6. The monthly account form C.P.W.A. 80/83 is signed by

the Divisional Offices.

43(b) What are the further checks exercised on the

schedule of Deposit Works?

Following are the checks exercised on the Schedule of

Deposit Works.

1. The opening balances as shown in Part-I and II are

correctly entered as per closing balance of previous
months account,
2. The expenditure figures and departmental charges are
correct as per Schedule Docket Form C.P.W.A.61 and the
Schedule Docket for percentage recoveries. C.P.W.A.
Form 62.

3. The totals of Deposits and expenditure charged to

Miscellaneous Works Advances agree with
corresponding totals in the Schedule of Deposits (Form
C.P.W.A. 79) and Works Advances (Form C.P.W.A. 70).

4. The report of progress of expenditure after verification

by audit, is transmitted to the responsible administrator
of the work without delay.
44. What are the Account Returns rendered by Forest
Department to Accountant General?

Following are the Accounts Returns rendered by Forest

Department to Accountant General.

I. Cash Account: The Monthly Cash Account should be

prepared in Form FA.1. All reports or charge should be
entered in detail.

a) Debtors side: i) Cheques drawn, ii) Recoveries of

advance from contractors and disbursers, iii) Revenue
recovered and credited in the Cash Book under 0406-
Forestry and Wildlife, iv) Recoveries made by deduction
made from pay bill on account of services and other funds,
v) Refunds of Forest Revenue taken by deduction, vi)
Receipts and recoveries, vii) Receipts and recoveries
creditable to Railways, P&T/Defence and viii) Receipts and
recoveries creditable to other departments.

b) Creditors side: i) Remittances into treasuries, ii)

Advances made to Contractors and disbursers, iii)
Expenditure charges to 2406-Forestry and Wildlife, iv)
Expenditure debited to 4006-Capital Outlay on Forestry and
Wildlife, v) Receipts and Recoveries deducted from Capital
Outlay, vi) Payments debitable to Central Government,
vii) Payments debitable to Railways/P&T/Defence and viii)
Payments debitable to other governments.

II. Classified Abstract of Expenditure and Revenue:

In the Classified Abstract, the expenditure debited to

the head 4406-Capital Outlay on Forestry and Wildlife
shown separately from that debited to 2406-Forestry and
Wildlife. All items of revenue and expenditure recorded in
the Cash Book for month should be classified and arranged
in this return.

III. Schedules of Remittances to Treasuries:

A schedule of remittances to treasuries should be

prepared in Form 6. Thus, entries in this schedule should
show each item of remittance separately and a reference to
these items should be made.

IV. Schedules of transactions with other Governments,

Railways, P&T and Defence:

A schedule should be prepared in Form FA 7 separately

for receipts and payments in which all items of receipts and
payments originating in the division on behalf of other
Government should be debited by each government.

V. Abstract of Contractors and Disbursers Ledger:

 An Abstract of Contractors and Disbursers Ledger
should be prepared monthly in Form 8. In this Abstract
should be shown in consecutive order first, the contractors
accounts and then the Disbursers accounts. The columns
should be totaled separately for contractors and disbursers
accounts and grand totals of all accounts should be given at
the foot of the Abstract.

The Abstract for March in each year should be

accompanied by a brief statement explaining the
circumstances in which each item outstanding for more than
twelve months remains unadjusted and the steps which have
been taken with a view to its early clearance.

45. What are the different classes into which

outstanding liabilities relating to works are divided?
46. What are quantity accounts and describe the
procedure for valuation of quantity accounts?

Quantity Accounts of stock are maintained in stores

Sub-Division with the help of Goods Received Sheets and
Indents received from the Sub-Division. All transactions are
recorded in the quantity of accounts of stores strictly in the
order of their occurrence.

Receipt of Stores: Stock materials are received by the

store-keeper or the Sectional Officer concerned only on the
proper authority for their receipt. All materials received are
then examined, counted, weighted or measured before
delivery is taken. On their receipt, immediate record is kept
in the Goods Received Sheet Form 8A (in triplicate) and then
posted in Bin Card. One copy of Goods Received Sheet is
kept by the store-keeper, one copy is given to the supplier,
and the third copy is sent to the Divisional Office.