Departmental procedure

 Civil construction works required for public

utilities are carried out by the Govt. through
the Public Works Depts.
 Works of the central Govt. are executed by
the CPWD and w.r.t the State Govts., by the
state PWD’s.
 Many of the Govt. depts., such as Railways,
Posts & Telegraphs, Defence Ministry, etc
have their own engineering depts.
 Organisation of the State PWD
Ministry (Public Works)

Secretary (Public Works)

IAS Cadre

Chief Engineer (General &

Administration)

C. E C. E C. E C. E Chief
(Designs) (Irrigation) (Buildings) Architect
(Ground Water)
S. E 1 S. E 2 S. E 3 S. E 4 (Circle Office)

(Divisional
E. E 1 E. E 2 E. E 3 E. E 4 Office)

A. E.E / A. E.E / A. E.E / A. E.E / (Sub-divisional

A.E 1 A.E 2 A.E 3 A.E 4 Office)

(Section
J. E 1 J. E 2 J. E 3 J. E 4 Office)
Accounting procedures in the
PWD

 The executive Engineer is the primary

disbursing officer in the PWD.
 He maintains a detailed account of all
the departmental payments and
receipts in his division.
 These accounts are audited by the
Accountant General (A.G).
 Accounting Procedures
Importance of M-book and its entries

The measurement book (m-book), is an original record in

which the actual measurement of work done is legibly
written. i.e it is a count of all supplies received so that
payments can be made to the contractors for the work
done or supplies made.
This is an important record since it may have to be
produced as a solid evidence in a court of law.
Features of the M-book

i. Serially numbered and pages machine

numbered
ii. Register of all m-books maintained in the
office of the executive engineer, so that the
date of issue, date of return, sub-division
name etc., can be checked.
iii. All measurements should be written in the
m-book and nowhere else.
iv. No one shall be allowed to record
measurements in the m-book except one
who is duly empowered to do the same.
v. No line should be left blank so that
interpolation can be avoided later
vi. Name of the contractor, full name of the
work, date of commencement of the work,
agreement with the contractor etc should
be given before the measurements are
recorded.
vii. Recording of entries must be continuous
i.e no page missing/torn out. When left
blank by mistake the page should be
cancelled with the initials of the E.E. or his
representative.
v. Entries in the m-book should be made in
ink or indelible pencil. Entries should not
be erased. Corrections should be duly
attested by the dated initials of the
concerned official.
vi. There should be an index column in the m-
book which should be kept upto date by
the officer-in-charge.
vii. If the m-book is lost, then the
superintending engineer is competent
enough to take disciplinary action, if
necessary.
Administrative Sanction

 It involves formal acceptance of the

proposal of work by the administrative
department concerned in the Public Works.
 It is an order to the P.W.D to execute certain
works at the stated sum of money.
 This administrative approval is obtained by
the P.W.D by explaining the proposal of the
project along with its preliminary estate.
Technical Sanction
 It is an order passed by a competent
authority by sanctioning the detailed
estimate of money for the work to be carried
out by the P.W.D.
 Such sanctions are accorded, usually by the
Govt. or by such authorities empowered by
the Govt.
 This sanction is obtained before proceeding
further with the invitation of tenders for
executing the work.
Imprest accounts

 The term ‘imprest’ denotes the

standing advance of a fixed sum of
money given to a person in order to
enable him to make specific classes of
payment which may be entrusted to
him.
 The amount of imprest should not exceed
Rs. 1000/- and is fixed keeping the average
monthly payments in view.
 It is used for petty cash payments such as;
i. Petty repairs
ii. Out of station / local purchases not
exceeding Rs 50/-
i. Coolie charges etc
Guidelines to be followed to maintain
an imprest cash account

1) Payments should be entered daily as and

when incurred
2) The account should be attached with
vouchers for each payment and the
vouchers should be serially numbered.
3) One copy of the imprest form should be
sent to the disbursing officer (E.E) and the
counter foil retained by the imprest holder.
4) The account should be balanced form
time to time for the convenience of
the imprest holder
5) The amount with which the imprest
cash account is opened should be
entered in red ink and the amount
received for recouping the imprest
should be similarly entered in red ink.
Temporary advance account

 This is an advance money given by the E.E

to his subordinate officer to enable him to
make certain payments on the vouchers
which have already been passed for
payment.
 It is maintained similar to the imprest
account. The account of the temporary
advance is not recoupable and should be
closed as soon as possible.
Cash book

 This is an important accounts record

dealing with the receipts and payments
of cash transactions made through
bills and vouchers.
Features of the Cash book

 Pages are machine numbered

 No line or page is left blank
 Corrections and overwriting are
avoided and need attestation by the
disbursing officer if made
 The cash book has two sides, the
receipts side and the payments side
 On the receipts side there is the money
column which deals only with cash
 On the payments side there is one more
money column which deals with the
cheques to differentiate the payments
authorised through cheques.
 All transactions should be recorded at the
actual occurrence time as well as the date of
occurrence.
Works register

This register contains a permanent and

cumulative record of the expenditure done
month by month, during a year in the
division, (on each item of work) in case of
major works and (work-wise) in case of the
minor works so that the actual expenditure
can be compared with the estimates.

This register is usually kept by the E.E.

Record for Tools & Plants
 A T & P register is maintained in the division & in
the sub-division.
 A J.E is in charge of small stores where tools and
plants like hammer, pick axe, spades, shovels,
trowels etc and machineries like compressors, jack
hammers etc are stoked.
 Entries are made during receipt and issue of tools &
plants under the appropriate columns in the T & P
register.
 Verification of the stocks of tools and plants are
carried out once a year usually on the 30th
September.
Nominal Muster Roll (N.M.R)
 It is an attendance record of the daily labour
employed, the work completed by them and
the amount payable to them.
 This is either marked by the J.E or by his
authorised assistant.
 The record is checked and initialled during
inspection of the A.E or E.E at the site.
 The labour employed are paid either weekly,
fortnightly, monthly or at stages of work
depending upon the size of the work.
 The works completed under the various
categories are measured and entered in the
M-book and then only the payments are
made to the labourers after closing the
N.M.R during that period.
 The N.M.R is completed by the J.E
indicating the amount payable to each
labourer
Daily Labour Reports (D.L.R)

 A D.L.R is submitted daily by the J.E to the

A.E in a prescribed form in the case of large
works or group of works.
 The following info should be furnished;
o Name of the work on which the labourers are
employed
o Number of labourers employed
o Class of labour
o Approximate value of the work done.
 The officer of the rank of A.E should
check the D.L.R, w.r.t the N.M.R, when
it is received form the J.E.
 If any discrepancy is noticed, an
explanation can be called form the J.E.
Duties of a C.E

 Directly responsible to the State Govt.

for the efficient working, annual budget
estimates and sanction of grants.
 Closely monitors the progress of works
and controls expenditure against the
grant
 Formulates plans including research &
seeks additional funds from the Govt.
Duties of a S.E

 Exercises financial, technical &

administrative control over the
execution of original & repair works
 Carries out inspection of all divisional
offices and on all important works
 Exercises administrative control in
respect of transfers and recruitments
Duties of an E.E
 He is the pillar of the P.W.D
 Responsible for the implementation of the
terms of the contract entered into with
contractors as well as suppliers
 Acts as a drawing and disbursing officer.
Draws money from the concerned
treasury/bank and makes payment to the
contractor, labour and the office
establishment against funds allotted by the
state Govt.
 Has to ensure that all the equipments
& tools in the sub-divisions are
properly utilised and maintained.
 Has to check the progress of the works
as well as to maintain strict quality
control in the works
 Has to inspect the offices of the
AEE/AE atleast once in a year.
Duties of the A.E.E / A.E
 Responsible for executing works as per the
standards laid down in the drawings,
designs, specifications & Estimates
 Has to carry out the physical verification of
the stores, all the measurement books
furnished by the Junior Engineer as well as
the muster rolls
 Maintenance of accounts of all the works in
his charge and submitting the same to the
E.E
 He has to procure materials, tools and
equipment from the stores or from the
market and also arrange for their
security, proper upkeep and
maintenance
 Accidents have to be reported and he
has to arrange for first aid and medical
care