1.
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, thes thesee Stan Standa dard rd Meas Measur urem emen entt Book Bookss can can be used used repe repeat ated edly ly for for work workss such such as whitewashing, polishing or painting the doors and windows relating to these buildings. buildings. A responsible responsible officer officer certifies certifies the accuracy accuracy of Standard Standard Measurement Measurement Books. These are used for preparing preparing periodical periodical repair estimat estimates es too. These books also also make the work of preparation of contractor’s bill easier as the measurements are standard and there is no necessity of taking detailed measurements again and again. 2.
Priced Vocabulary Vocabulary Stores:
A list list of materi materials als reuir reuired ed in stock stock showin showing g their their correc correctt descri descripti ption on and identifying number is e!ol!ed on the basis of up"to"date up"to"date classification of stores. This is called !ocabulary of stores. This !ocabulary should be uniformly uniformly adopted and used in the entire #ublic $orks $orks %epartment. %epartment. This ensures accuracy of nomenclature, specifications, specifications, making of indents and identification of items etc. &ach di!ision fills in its issue issue rates for each article and circulates it to other di!isions for use by them for indenting them for supply if need arises. This then becomes the #riced 'o 'ocabulary of stores. (orrection slip is issued to the !ocabulary as and an d when found necessary. ).
Technical Te chnical sanction:
After After recei! recei!ing ing e*pendi e*penditur turee sancti sanction on and admini administr strati ati!e !e appro!al appro!al,, the #$% prepares detailed estimates of the work for obtaining Technical Technical Sanction of authori+ed technical officer of #$%. t is an indication indication of the guarantee of #$% that the proposals are struc structur turall ally y sound, sound, and that that the estim estimate atess are accura accuratel tely y calcul calculate ated d and based based o adeuate adeuate data. The technical technical authority authority sanctioning sanctioning the estimate estimate has to ensure that the design and specificat specifications ions are rich enough to pro!ide pro!ide the desired life life to the work. -o work can be taken up by #$% unless the (ompetent Authority has gi!en Technical Sanction for it. .
Schedule Dockets:
/or rendering the monthly account, e*penditure on each work, or manufacture account and !arious other heads of accounts is supported by a Schedule %ocket. 0n each
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schedule docket are recorded each item of e*penditure mentioning amount, !oucher no., transfer transfer entry no., and stock issue or receipt3. receipt3. #ercentage #ercentage charges charges le!ied on %eposit $orks, $orks, etc., etc., are not shown in the Schedule %ocket. %ocket. The Schedule Schedule %ockets as they are prepared are reconciled with the $orks $orks Abstracts Abstracts etc. 4.
Contractor’s Leder:
A ledge ledgerr accou account nt show showin ing g the the amou amount ntss due and and amou amount ntss actu actual ally ly paid paid to a (ontractor (ontractor is kept in the %i!isional %i!isional 0ffice. 0ffice. The details details of amounts amounts with"held, with"held, amounts paid as ad!ances, and amounts due for reco!ery on account of materials issued are also worked out simultaneous simultaneously ly in the ledger. ledger. This is then compared with the (ontractor’s (ontractor’s balance in the $orks $orks Abstract Abstract to make sure that the record is correct. The following points are also kept in !iew5"
6.
i3
0nly 0nly one one accou account nt is is kept kept for one one (ont (ontrract actor what whate! e!er er the the numbe numberr of (ontracts under taken by him.
ii3 ii3
All All the the fina financ ncia iall tran transa sact ctio ions ns relat relatin ing g to (ont (ontra ract ctor or are enter entered ed in his his account in the ledger.
iii iii33
A ledg ledger er acco accoun untt must must be opene opened d for for a cont contra ract ctor or unle unless ss the the work work or supply entrusted to him is un"important and no payment is made e*cept on 1st and final bill.
Manu!acture "ccount:
$hen materials are manufactured departmentally either for general reuirements 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 Account is debited directly with the cost of5" i3 i3 ii3 iii3 iii3
raw raw mate materi rial alss issu issued ed fro from m stoc stock k or obt obtai aine ned d othe otherw rwis ise, e, labour employed an and other other incide incidenta ntall char charges ges connect connected ed with with the operati operations ons..
t is credited with the !alue of the manufactured articles and other the surplus materials sold or disposed off. 7.
Schedule o! #ates:
n each %i!ision, a Schedule of 8ates for each kind of work commonly e*ecuted 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 8ates is prepared on
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the basis of the rates pre!aili pre!ailing ng in each station. station. /or this purpose, purpose, necessary necessary analysis analysis of the rates for each description of work and for the !arying conditions thereof should also be recorded. These rates are re!ised at least once in two years. The rates entered in the estimates should generally agree with the corresponding rate in the %i!ision’s Schedule of 8ates. 8ates.
f any de!iati de!iation on is consider considered ed necessary necessary,, the reason reason therefor thereforee should should be
e*plained in the estimate. 9.
Schedule o! Monthly Settlement $ith Treasuries:
%i!isional Accounts are based on the (ash Books of the %i!ision. :ence, in the accounts ;Amount drawn on cheues< would be as per cheues issued by the %i!ision during the month. Similarly the account figure of ;Amounts ;Amounts remitted into the Treasuries< Treasuries< would be as per entries in its (ash Books. 0n the other hand, Treasury Treasury=Bank =Bank accounts accounts will will show show as ;pai ;paid d on che cheues ues<, <, the the amoun amountt of cheu cheues es actu actual ally ly pres presen ente ted d at the the Treasuri Treasuries=B es=Banks. anks. Thus, there there will be difference difference between between the two set of figures either either because some cheues issued during the month were not presented by the (ontractors etc., for encashment or because cheues issued in the pre!ious months were encashed by the drawees this month. Similarly, Similarly, there will be differences in the Treasury=Bank Treasury=Bank figures of ;Amount %eposited< by the %i!ision. t is necessary to reconcile the two to watch that no unauthori+ed cheues are cashed at the Treasury=Bank fraudulently, and the amounts remitted to them by the %i!ision %i!ision actually actually go to the Treasuries Treasuries=Bank =Bankss and not misappropri misappropriated ated on the way. way. /or this this purpos purpose, e, the %i!isi %i!isiona onall 0ffic 0fficer er collec collects= ts=rece recei!e i!ess from from each each Treas Treasury ury=Ba =Bank nk i3 Statements of cheues drawn during the month and ii3 Statement of amounts deposited. These These sets sets of figure figuress are reconcile reconciled d by him and the statemen statementt of reconci reconcilia liatio tion n so prepared is called the schedule of settlement with the Treasuries=Banks. Treasuries=Banks. >.
Secured "d%ances:
Secured Ad!ances is an ad!ance gi!en to a (ontractor 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 both3. The %i!isional 0fficer can sanction secured ad!ance sub?ect to the following conditions5" 13 the amount amount of ad!ance ad!ance does not e*ceed e*ceed 74@ of the the !alue of materi materials als brought brought to site by the contractor.
)
23 The material materialss are of an imperis imperishable hable nature nature and a formal formal agreement agreement is drawn up with the (ontractor which gi!es o!ernment a lien on the materials and safeguards its interest against losses or misuse. )3 &*pen &*pense sess for for the the watc watch h and and ward ward of the the mate materi rial alss shal shalll be borne borne by the the (ontractor. 3 S%0 in"charge in"charge should should certify certify that material materialss ha!e actually actually been brought to site, site, that no secured ad!ance had been paid on them pre!iously, and that materials are reuired for use b the (ontractor on work being e*ecuted by him on finished rates. 8eco!e 8eco!erie riess of this this ad!ance ad!ance are made made progre progressi ssi!el !ely y from from (ontra (ontracto ctor’s r’s ;0n Account Bill< Bill< to the e*tent the materials materials are consumed consumed on the work done and measured. measured. Secured Ad!ance paid is posted in the account as Suspense transaction awaiting reco!ery 1.
Public &orks De'osits:
The head ;#ublic ; #ublic $orks $orks %eposits< co!ers the following5 a3 b3 c3 d3 e3 11.
(ash %eposits %eposits of subordinat subordinates es as security security,, (ash %eposits of (ontractors as security, security, (ash %eposits for works not Taka!i Taka!i $orks3 $orks3 to be done, Sums due to (ontracto (ontractors rs on closed closed account, Miscellane Miscellaneous ous %eposits. %eposits. Direction (!!ice:
This term indicates the 0ffice of an Administrati!e 0fficer who has one or more %i!isi %i!isional onal 0ffi 0fficer cerss workin working g under under his orders orders and is not himsel himselff entrus entrusted ted with with the e*ecution of work or with the receipt and disbursement of public money eg., %irector eneral of $orks=(hief &ngineers or a Superintending &ngineer or a Superintendent of works but if such an 0fficer is also entrusted with the receipt or disbursement of #ublic money, he is treated as %i!isional 0fficer for the purposes of this code, e!en though some part of his emoluments may be treated as %irection charges. 12.
)ssue #ate:
ssue 8ate is fi*ed on the principle that the cost to be charged to works on which the materials are to be used should appro*imately eual to the actual cost of the stores and that there may be no ultimate ultimate profit or loss loss on stock account. Thus, the issue issue rate pro!ides for the element of i3 #urchase #rice, ii3 (ost of carriage to stores and iii3 (ost
of storage ie., e*penses on work"charged establishment employed on handling, custody and keeping keeping initia initiall account accountss of stores stores beside besidess e*pendi e*penditur turee of mainten maintenanc ancee of stores stores godown3. The issue rate of an article article of stock is fi*ed fi*ed at the beginning of each year. year. But as purchases during the year are made, !ariation of cost should be watched. f there is material !ariation in the purchase price, the issue rate can be re!ised at the discretion of the %i!isional 0fficer. 0fficer. 1).
Measurement Book:
Measurement Book is one of the initial records upon which the accounts of work are based. based.
Measur Measureme ement nt Books constitu constitute te the most most import important ant and basic basic record record in a
#ublic $orks $orks %i!ision as they incorporate incorporate the initial initial accounts of all works e*ecuted by the (ontractors and supplies made by suppliers for specific works. t is only in the case of departmental e*ecution of works carried through daily labour that the measurement book may be dispensed with. 0n the basis of entries made therein the bills of (ontractors (ontractors and suppliers are prepared and paid. 1.
para 1.2.7 of (#$A (#$A (ode3
Lum'sum Contract:
This form of contract is used for works in which the (ontractors are reuired to uote a lumpsum figure for completing the work in accordance with the gi!en design, drawin drawings gs and specif specifica icati tions ons and functi functional onal reuireme reuirements nts..
Cump"su Cump"sum m contra contract ct may
reuire the contractor to do design work and prepare structural drawings as well sub?ect to appro!al appro!al by the (ompeten (ompetentt Autho Authorit rity y before before hand.
&ssen &ssentia tiall charact characteri eristi stics cs of
Cumpsum contract are as under5" a3 A Schedule Schedule of 8ates should should be specifi specified ed to regulate regulate the charge chargess on account of of additions and alterations not co!ered by the lump"sum. b3 #ayments for work in progress are be made to the (ontractor only on the certificates of the officer"in"charge of the work thatD i3 ii3 ii3 iii3 iii3
!alu !aluee of of the the work work done done is not not les lesss tha than n the the amou amount nt bein being g pai paid, d, work work done done is in conf confor ormi mity ty with with the the con contr trac actt and and it has been done in accord accordance ance with with the the design designss and specif specificat ication ions. s. Such payments including payment for measured"up additions and alterations are treated as ad!ance payment.
c3 /inal payment payment is made only only after %i!ision %i!isional al 0fficer 0fficer certifi certifies es completion completion of the work according to the prescribed specifications and drawings.
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14.
Muster #olls:
Muster 8oll is a list list of labourers employed daily on a work. t is a record of their daily attendance=amounts payable. There is a separate roll for each work. #ayments on muster rolls are made and witnessed by the &*ecuti!e 0fficer of the highest standing a!ailab a!ailable le on the spot. spot. :e actually actually counts counts the laboure labourers, rs, gets the payment payment made and attests the rolls. 16.
Tolls Tolls and Plant:
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(rdinary Tools and Plant: Those tools and plant which are kept in a
#ublic $orks %i!ision for general use in the %i!ision, eg., :ammers, Spades, Eassis, Measuring Tapes, 8(( Mi*ers, 'ibrators, 8oad"rollers etc., are e*amples of 0rdinary Tools Tools and #lant. These are purchased from the budget under the minor head ;Machinery and &uipment< of the ma?or head of the %i!ision. 23
S'ecial Tools and Plant: These are the Tools and #lant acuired by the
%i!ision for a particular work mainly because these are specially needed for it and are not ordinarily ordinarily stocked stocked in the %i!ision. %i!ision. These are almost almost in!ari in!ariabl ably y reuir reuired ed for ma?or ma?or irrig irrigati ation on pro?ec pro?ects, ts, say Bulldo Bulldo+er +erss for a (anal. 17.
Taka%i &orks: Taka!i works denote works of construction or maintenance of
water courses etc., e*penditure on which is treated by o!ernment as Taka!i Ad!ance ie., an ad!ance to culti!ators3. The transactions relating to Taka!i Taka!i $orks $orks are recorded in the %i!isional accounts against ;944"(i!il Ad!ances, Taka!i Taka!i $orks $orks Ad!ances<. Ad!ances<. These are consolidated in the schedule of Taka!i works /orm 66 which shows5 i3 ii3 ii3
the the e*p e*pen endi ditu ture re incu incurr rred ed duri during ng the the mon month th and and up" up"to to"d "dat ate, e, real reali+ i+at atio ions ns duri during ng the the mont month h and and up"t up"to" o"da date te.. The percentage charges le!iable should be ad?usted in the e*penditure month by
month. The account of all completed works should be closed as soon as possible. Taka!i Taka!i works relating to ordinary maintenance and repair should be treated as closed on )1 st 0ctober each year or any other date prescribed by the o!ernment as the end of Taka!i
6
year3. &*penditure incurred on them subseuently should be treated as new work of the following followin g year. 1*.
(hapter (hapte r 16 (#$A (ode3.
#unnin "ccount:
n cases where a contractor is to be paid at periodic inter!als for the part of the work done till then, as per specifications, specifications, the payment is called a 8unning payments. payments. The bills on which these payments are made are called 8unning Account Bills. Thus, when whe n i3 periodic on account payments, ii3 ad!ance payments iii3 secured ad!ances are paid to the contractor, it will be ob!ious that the system of running payments is in force and such payments will be made on 8unning Account Bills. Bills. 1>.
Sus'ense "ccounts:
Suspense transactions, not relating to the di!ision as a whole but pertaining to a specific work, where reco!ery or payment or ad?ustment is yet to take place are taken to the Suspense Accounts Accounts within the account of the work. All this kind of transactions are are debited or credited to the work concerned and are kept in its work abstract under same suspense head. &*amples are i3 ii3 iii3 ii3 i!3 !3 2.
(ontractor’s r’s Ad!ance #ayments (ontr ntract actor’s r’s Secure ured Ad!ances (ont (ontrract actor’ or’s 0t 0ther her Tr Transa ansact ctio ions ns Cabourers and Cand Acuisition
Sub+$ork:
This term is applied to a distinct unit of a large work when it is of sufficient importance importance to keep the accounts there of separately separately.. Men’s Men’s hostel, hostel, $omen’ $omen’ss hostel, hostel, Science Block, Arts Block, etc., may be treated as sub"works of the work ;(onstructing a o!ernment %egree (ollege Building<. 21.
De'osit &orks:
This term is applied to work e*ecuted in #ublic $orks %i!ision but the cost of which is met not out of o!ernment /unds, but from funds pro!ided by non"go!ernment sources. sources. Title Title to the property property of the the work will also also !est in the body body funding it. it. $orks orks e*ecuted for Municipalities, (orporations, #anchayats, -on"go!ernment organi+ations and pri!ate parties parties fall in this category category.. /unds for the work may be deposited by these bodies either in cash or otherwise placed at the disposal of #ublic $orks $orks %i!ision.
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-ormally, -ormally, no e*penditure shall be incurred by #$% on %eposit $orks $orks unless there are sufficient funds at its disposal to to meet their cost including departmental charges3. Any e*penditure incurred in e*cess of %eposits recei!ed must be remo!ed from the account of %eposits and taken under ;Miscellaneous #ublic $orks Ad!ances< till more funds are made a!ailable. 22.
La'sed De'osits:
%eposits 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 re!enue of the o!ernment. As a general rule, in in the accounts of March each year, the following classes of items of #ublic $orks %eposits are credited to the 8eceipt head of the %i!ision as lapsed deposits5" 13 0riginal 0riginal deposits deposits not not e*ceeding e*ceeding 8s.24 remain remaining ing outstandi outstanding ng for one full accounting year. 23 Balances Balances not e*ceeding e*ceeding 8s.24, 8s.24, of items items partly partly cleared cleared in the year year then closing. )3 Balances Balances unclaime unclaimed d for more than than three three complete complete years. years. %eposits for contracts and supplies, which are under litigation, are not to be treated as lapsed till the court cases are decided.
2).
#e+a''ro'riation o! !unds:
8e"app 8e"approp ropria riatio tion n is the trans transfer fer of budget budgeted ed funds funds from from one primar primary y unit unit to another another such unit. unit.
8e"app 8e"approp ropria riatio tion n can be allowe allowed d at any time before before the close close of
financial year to which the grant relates. relates. 8e"appropriation can be made made from a primary primary unit only if it is anticipated that full grant of funds would not be utili+ed or sa!ing can be effected. effected. 8e"appropria 8e"appropriation tion orders orders can be issued issued only by authorities authorities so authori+ed authori+ed by delegation of /inancial #ower 8ules. Such reappropriations are sub?ect to the conditions and restrictions imposed by general and special orders of go!ernment. 2.
De'osits made in the Public &orks De'artment:
%eposit transactions of the #ublic #u blic $orks $orks %epartment are of two kinds" . .
#ubli #ublicc $o $orks rks %ep %epos osit its, s, whic which h pas passs thr throu ough gh reg regul ular ar accou account ntss of the the %i! %i!is isio ion n and nterest bearing Securi urities.
9
%eposits of first kind comprise transactions of the following classes, which are passed through the head #ublic $orks $orks %eposits" a3 b3 c3 d3 e3
(ash %eposits %eposits of sub"ord sub"ordinate inatess as security security,, (ash %eposits of contractors as security, security, %eposits %eposits for works other other thanT thanTaka aka!iwor !iworks3 ks3 to be be done, Sums Sums due to contra contracto ctors rs on close closed d account accounts, s, Misc Miscel ella laneo neous us depos deposit its. s. The interest bearing securities referred to in class" are deposits by subordinates
and contractors. These do not pass through through the regular accounts of the %i!ision. %i!ision. 14.1.1 of (#$A (ode3 24.
,oods #ecei%ed Sheet:
A record of detailed account of measurements of goods recei!ed in stores is kept in oods 8ecei!ed 8ecei!ed Sheets. These are printed printed in /orm 9A as a booklet booklet and are machine numbered. numbered. A oods 8ecei!ed 8ecei!ed Sheet Sheet is prepared prepared in tripl triplicate icate by carbon carbon process. process. 0ne copy is retained by the storekeeper, one is passed on to the supplier, and the third copy is sent to the %i!isional 0fficer for posting the #riced Stores Cedger and for making payment. 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 e*ecution or where the contractor is working at labour rates only3. only3. t is kept in in /orm )4 and supports the the transactions taken under the head ;Materials< in the $orks $orks Abstract. The account shows the progressi!e uantity of each item of materials brought at site site for use on the work. :ence it acts as a check on the total uantity of each material issued=obtained for the work which ought to be restricted to the estimated reuirements.
27.
Bin Card:
A chronological record of the receipts, issues and the running balance of each article of stock will be kept in the Bin (ard, /orm 9 which will be kept at the place where the materials are stored. stored. These cards will be posted from the oods 8ecei!ed Sheets and
>
Stores ndents. Bin (ards constitute the basic uantity record of stock transactions. transactions. All the Bin (ards should be serially numbered and a register of them should be maintained in /orm 12"B.
29.
#ara 7.2.12, 7.2.1) (#$A (#$A (ode3
&ater Course:
As a general rule, water courses of irrigation, etc, pro?ects are not constructed by o!ernment as integral parts of the pro?ects. #ersons desiring to use the water of a canal are reuired either to make their own arrangements for the construction of the necessary water water cour course sess or to bear bear the the charg charges es that that may may be incur incurre red d by the the %epar %epartm tmen entt in constructing on their behalf. This liability of the culti!ators, or other persons benefiting by canal irrigation e*tends also to works of impro!ements and repairs to water courses and to construction and repair of bridges, cul!erts or other works that may be reuired for the passage of the water of such water courses across any public road, drainage channel etc. etc.
n some cases, cases, wher wheree an enti entire re syst system em of water water cour course sess is constr construc ucte ted d by
o!ernment, that the whole or a portion of the cost of construction be charged finally to the account of the pro?ect concerned, or the charge on account of interest wai!ed. $orks $orks out lay on water courses, which may be incurred by #ublic $orks $orks 0fficers, will thus fall under the following distinct categories5 3
8eco 8eco!e !era rabl blee from from ind indi! i!id idua uall cult culti! i!at ator or con conce cern rned ed in in lump lumpsu sums ms eui!alent to the charges incurred on behalf of each.
3 3
8eco 8eco!e !era rabl blee by gene genera rall le!y le!y,, whet whether her for for a spe speci cifi fied ed or inde indefi fini nite te period.
a3 $hen the actual actual reco!eri reco!eries es are reuired reuired to be be set off against against the out lay. lay. b3 $hen the actual reco!ers are not be set off against the out lay. lay.
3 3
Bor Borne fina finall lly y by go!e go!ern rnm ment ent.
n respect of sanctions to estimates, all works in connection with water courses e*penditure e*penditure being booked finally finally under the appropriate appropriate detailed detailed head subordinat subordinatee to the head ;water courses<. courses<. After After a work has been constructe constructed, d, the cost of maintenance maintenance and repairs is, in all cases borne by the culti!ators concerned. Appendi* ) to (#$A3. (#$A3.
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