TABLE
OF CONTENTS
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Paragraphs
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Pages
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From |
To |
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1.1.1 |
1.1.3 |
1 |
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2.1.1 |
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2-9 |
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3.1 |
Classification of Transactions |
3.1.1 |
3.1.10 |
10-14 |
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3.2 |
System of Accounts |
3.2.1 |
3.2.2 |
14-15 |
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Annexure “A” and Annexure”B” to Chapter 3 |
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16-17 |
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4.1 |
General
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4.1.1 |
4.1.2 |
18 |
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4.2 |
Divisional Accountant |
4.2.1 |
4.2.7 |
18-21 |
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4.3 |
Inspection by Audit Officer/Accounts Officer |
4.3.1 |
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21 |
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4.4 |
Communication of Sanctions to Pay & Accounts Officer |
4.4.1 |
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21-22 |
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4.5 |
Results of Audit |
4.5.1 |
4.5.4 |
22-23 |
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5.1 |
Introductory
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5.1.1 |
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24 |
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5.2 |
Grants and their Distribution |
5.2.1 |
5.2.8 |
24-29 |
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5.3 |
Grants for Expenditure Abroad |
5.3.1 |
5.3.2 |
29 |
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5.4 |
Re-appropriation of Funds |
5.4.1 |
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29-30 |
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5.5 |
Watching of Actuals |
5.5.1 |
5.5.3 |
30-31 |
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6.1 |
Introductory
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6.1.1 |
6.1.4 |
32 |
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6.2 |
Modes of Obtaining Cash |
6.2.1 |
6.2.13 |
32-37 |
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6.3 |
Receipt of Money – I. Accounting Procedure II. Disposal of Receipts |
6.3.1 6.3.5 |
6.3.4
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37-39 39 |
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6.4 |
Payments – I. Manner of Payments II. Bills III. Vouchers |
6.4.1 6.4.5 6.4.6 |
6.4.4
6.4.8 |
39-41 41 42-43 |
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6.5 |
Remittances into accredited Banks |
6.5.1 |
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43 |
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6.6 |
Cash Accounts – I. Cash Book- (a) Upkeep (b) Balancing (c) Rectification of Errors (d) Cash Verification II Pertmanent Cash Imprest III. Temporary Advance IV. Drawal of Advance on contingent Abstract Bills |
6.6.1 6.6.3 6.6.4 6.6.5 6.6.8 6.6.12
6.6.13 |
6.6.2
6.6.7 6.6.11
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43-44 44 44 44-45 45-47 47-48
48
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6.7 |
Cheque Books and Receipt Books |
6.7.1 |
6.7.3 |
48-49 |
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6.8 |
Custody of Cash |
6.8.1 |
6.8.4 |
49 |
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Annexure to Chapter 6 |
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50-51 |
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7.1 |
Introductory
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7.1.1 |
7.1.6 |
52-53 |
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7.2 |
Stock – I. General II. Priced Vocabulary of Stores III. Quantity Accounts - (a) Receipts (b) Issues (c) Bin Cards IV. Value Accounts (a) Payment for Stock received (b) Recoveries for stock Issued (c) Valuation of Quantity Accounts (d) Monthly Summaries of Stock Receipts and Issues V. Priced Stores Ledger VI. Adjustment of Profit and Loss on Stock VII. Stock-taking VIII. Rectification of Accounts |
7.2.1 7.2.3
7.2.4 7.2.9 7.2.12
7.2.16 7.2.19 7.2.25
7.2.29 7.2.31
7.2.34 7.2.35 7.2.38 |
7.2.2
7.2.8 7.2.11 7.2.15
7.2.18 7.2.24 7.2.28
7.2.30 7.2.33
7.2.37 7.2.41 |
53-54 54
54-55 55-57 57
57-58 58-60 60-61
61-62 62
62-63 63-64 64-65 |
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7.3 |
Tools and Plant – I. General II. Numerical Accounts – (a) Receipts (b) Issues (c) Tools and Plant Ledger III. Payment for Supplies IV. Recoveries - (a) For use of Tools and Plant (b) For Sales and Transfers V. Verification |
7.3.1
7.3.4 7.3.5 7.3.7 7.3.9
7.3.10 7.3.13 7.3.16 |
7.3.3
7.3.6 7.3.8
7.3.12 7.3.15 7.3.17 |
65
65-66 66 66-67 67
67 67-68 68-69 |
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7.4 |
Road Metal – I. Quantity Accounts II. Rectification of Accounts III. Schedule of Rates IV. Charges for Quarries |
7.4.1 7.4.3 7.4.4 7.4.5 |
7.4.2 |
69-70 70 70 70-71 |
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7.5 |
Materials charged to works |
7.5.1 |
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71 |
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8.1.1 |
8.1.12 |
72-77 |
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9.1 |
General
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9.1.1 |
9.1.4 |
78-79 |
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9.2 |
Irrigation Revenue |
9.2.1 |
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79 |
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9.3 |
Licence fees of Building & Lands Demands and Recoveries (a) From Private Persons (b) From Government Servants |
9.3.1 9.3.2 |
9.3.10 |
79 79-82 |
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9.4 |
Refunds and Remissions |
9.4.1 |
9.4.2 |
82-83 |
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9.5 |
Accounting Procedure – I. Registers of Revenue II. Register of Licence fees |
9.5.1 9.5.5 |
9.5.4 9.5.7 |
83-84 84-86 |
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10.1 |
General
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10.1.1 |
10.1.5 |
87-88 |
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10.2 |
Cash Payments – I. Introductory II. Payments to Labourers (a) Departmental Labour (b) Labour engaged through a Contractor (c) Travelling Expenses III. Payments to Suppliers and Contractors (a) Record of Measurement (i) Measurement Books (ii)Detailed Measurements (iii) Standard Measurements (iv) Review of Measurements (b) Bills and vouchers – (i) Forms of Bills and Vouchers (ii) Preparation, Examination and Payment of Bills (c) Aid to Contractors (d) Advances to Contractors IV. Payments to Work-Charged Establishment (a) Conditions of Employment (b) Pay Bills (c) Unpaid Wages (d) Travelling Expenses (e) Classification of Charges |
10.2.1
10.2.3
10.2.5 10.2.6
10.2.7 10.2.8 10.2.10 10.2.11
10.2.12
10.2.16 10.2.21 10.2.22
10.2.24 10.2.26 10.2.28 10.2.29 10.2.30 |
10.2.2
10.2.4
10.2.9
10.2.15
10.2.20
10.2.23
10.2.25 10.2.27
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88-89
89-91
91 91
91-92 92-94 95 96
96
96-100 100-101 101-102
103 103-104 104 104 104-105 |
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Issues of Materials – I. General II. To Contractors (a) General conditions (b) Accounting Procedure (c) Return of Surplus Materials (d) Tools and Plant lent for use III. Direct to Works – A. Original Works (a) Detailed Accounts of Materials issued (b)_ Disposal of Surplus Material (c) Verification of Unused Balances B. Repair Works |
10.3.1
10.3.2 10.3.4 10.3.9 10.3.10
10.3.11 10.3.13 10.3.14 10.3.19 |
10.3.3 10.3.8
10.3.12
10.3.18 |
105
105-107 107-109 109-110 110-111
111-112 112-113 113-114 114 |
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10.4 |
Adjustments |
10.4.1 |
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114 |
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10.5 |
Works Abstract I. Introductory II. Classification and Record of Final Charges Estimates III Suspense Accounts ; (a) General (b) “Materials” Accounts (c) “Contractors” and “Labourers” Accounts (d) “Land Acquisition Accounts” IV. Liabilities Awaiting Incorporation V. Preparation, Completion and Disposal of Works Abstracts |
10.5.1
10.5.3
10.5.12 10.5.13
10.5.14 10.5.21 10.5.22
10.5.24 |
10.5.2
10.5.11
10.5.20
10.5.23
10.5.25 |
114-115
115-117
117-118 118
118-120 120 120-121
121 |
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10.6 |
Register of Works I. Forms of Registers of Works and their Preparation II. Examination by Divisional Officer III. Closing the Accounts of Completion of Work (a) Settlement of Liabilities and Assets and clearance of Suspense Accounts (b) Closing Entries and Review of Expenditure (c) Excesses over Estimates – i) Excesses passed by Divisional Officer ii) Completion Reports and Statements IV. Correction of Errors after Closing of Accounts. V. Schedule of Rates |
10.6.1 10.6.3
10.6.4
10.6.9
10.6.10
10.6.11
10.6.12 10.6.13 |
10.6.2
10.6.8 |
121-122 122-123
123-124
124
124
125
125 125 |
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10.7 |
Contractors’ Ledger I. Form and use of the Ledger II. Posting the Ledger III. Balancing and Reconciliation IV. Scrutiny of Accounts by Contractors |
10.7.1 10.7.3 10.7.6 10.7.9 |
10.7.2 10.7.5 10.7.8 10.7.10 |
125-126 126-128 128-129 129 |
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10.8 |
Sundry Rulings I. Carriage and Incidental Charges II. Charges for Examination of Soil III. Expenditure on inauguration ceremonies IV. Rates and Taxes of Building V. Execution of Works by other Departments VI. Execution of Government Works by Local Bodies VII. Scope of Sanction |
10.8.1 10.8.2
10.8.3 10.8.4
10.8.5
10.8.6 10.8.7 |
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129-130 130
130 131
131
131 132 |
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11.1 |
General
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11.1.1 |
11.1.2 |
133 |
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11.2 |
Payments for Work done |
11.2.1 |
11.2.4 |
133-134 |
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11.3 |
Forms of Bills |
11.3.1 |
11.3.3 |
134 |
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11.4 |
Subsidiary Works Accounts |
11.4.1 |
11.4.5 |
134-135 |
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11.5 |
Contractor’s Ledger |
11.5.1 |
11.5.3 |
135 |
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12.1 |
Introductory
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12.1.1 |
12.1.4 |
136 |
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12.2 |
Operation Charges |
12.2.1 |
12.2.4 |
136-137 |
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12.3 |
General Account |
12.3.1 |
12.3.2 |
137 |
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13.1 |
Introductory
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13.1.1 |
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138 |
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13.2 |
Material Purchase Settlement Suspense Account |
13.2.1 |
13.2.6 |
138-140 |
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13.3 |
Stock |
13.3.1 |
13.3.6 |
140-141 |
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13.4 |
Miscellaneous Works Advances |
13.4.1 |
13.4.7 |
141-142 |
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13.5 |
Workshop Suspense |
13.5.1 |
13.5.4 |
142-143 |
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14.1 |
Introductory
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14.1.1 |
14.1.5 |
144-145 |
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14.2 |
Direct & Indirect Charges |
14.2.1 |
14.2.6 |
145-147 |
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14.3 |
Annual Account and Review |
14.3.1 |
14.3.2 |
147-148 |
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15.1 |
Introductory
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15.1.1 |
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149 |
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15.2 |
Security Deposits |
15.2.1 |
15.2.5 |
149-152 |
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15.3 |
Other Deposits
II. Contractors’ closed Accounts III Miscellaneous |
15.3.1 15.3.2 15.3.3 |
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153 153 153 |
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15.4 |
Lapsed and Confiscated Deposits |
15.4.1 |
15.4.3 |
153-154 |
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15.5 |
Accounts of Public Works Deposits I. Deposit Register II Schedule of deposits |
15.5.1 15.5.3 |
15.5.2 |
154 154 |
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15.6 |
Accounts of Interest bearing Securities |
15.6.1 |
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154-155 |
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16.1 |
Introductory
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16.1.1 |
16.1.5 |
156 |
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16.2 |
Deposit Works I. General II. District Fund Works, Municipal, Cantonment and Port Trust Works |
16.2.1
16.2.5 |
16.2.4 |
157 157-158
158 |
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16.3 |
Local Loan Works |
16.3.1 |
16.3.2 |
158-159 |
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16.4 |
Takavi Works I. Provision of Funds II. Accounting of Expenditure III. Recovery through District and Revenue Authorities IV. Water Courses |
16.4.1 16.4.2
16.4.5 16.4.6 |
16.4.4
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159 159
159-160 160 |
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Chapter
17 – Transactions with other Divisions, Departments and Governments
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17.1 |
General Rules
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17.1.1 |
17.1.9 |
161-163 |
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17.2 |
Accounting Procedure |
17.2.1 |
17.2.9 |
163-166 |
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18.1 |
Introductory
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18.1.1 |
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167 |
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18.2 |
Preparation of Bills I. General II. Classification |
18.2.1 18.2.3 |
18.2.2 18.2.4 |
167-169 169 |
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18.3 |
Distribution of Pay and Allowances I. General II. Miscellaneous Recoveries from Establishment |
18.3.1
18.3.4 |
18.3.3 |
169-170
170 |
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18.4 |
Special Arrangement to prevent delay in Payments |
18.4.1 |
18.4.2 |
170 |
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18.5 |
Communication of Sanction to the Pay and Accounts Officer |
18.5.1 |
18.5.2 |
170-171 |
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19.1 |
Modes of obtaining
Cash
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19.1.1 |
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172 |
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19.2 |
General Rules |
19.2.1 |
19.2.4 |
172 |
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19.3 |
Special Rules |
19.3.1 |
19.3.2 |
173 |
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20.1 |
Introductory
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20.1.1 |
20.1.2 |
174 |
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20.2 |
Receipts |
20.2.1 |
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174 |
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20.3 |
Payments I. Introductory II. Pay and Allowances III. Contingencies |
20.3.1 20.3.3 20.3.6 |
20.3.2 20.3.5 20.3.8 |
174 174-175 175 |
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21.1 |
Sub-Divisional
Officers
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21.1.1 |
21.1.4 |
176 |
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22.1 |
Introductory
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22.1.1 |
22.1.3 |
177 |
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22.2 |
Scrutiny of Accounts |
22.2.1 |
22.2.11 |
177-180 |
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22.3 |
Settlement of Accounts with Bank |
22.3.1 |
22.3.6 |
180-182 |
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22.4 |
Compilation of Accounts (a) Introductory (b) Schedule Dockets (c) Register of Schedules (d) Schedule of Works Expenditure (e) Schedule of Debits to Stock (f) Schedule of Transactions adjusted under the head ‘Cash Settlement Suspense Account’ (g) Classified Abstract of Expenditure (h) Monthly Account (i) Submission to Pay and Accounts Officers II, Review of Unsettled Accounts III. Closing the Accounts of the year IV. Misccellaneous Returns V. Corrections in Accounts VI. Proforma Accounts VII. Review by Divisional Officer |
22.4.1 22.4.2 22.4.4 22.4.6 22.4.8
22.4.10
22..4.11 22.4.12
22.4.15 22.4.20
22.4.22 22.4.24 22.4.25 22.4.27 22.4.31 |
22.4.3 22.4.5 22.4.7 22.4.9
22.4.14
22.4.19 22.4.21
22.4.23
22.4.26 22.4.30
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182-183 183-184 184-189 189-190 190-191
191-192
192 192-194
194-198 199
199-200 200 200-201 201-202 202 |
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23.1 |
Introduction
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23.1.1 |
23.1.2 |
203 |
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23.2 |
Change in the Banking Arrangements |
23.2.1 |
23.2.2 |
203-204 |
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23.3 |
Drawing Account and Assignment Account (Letter of Credit) |
23.3.1 |
23.3.7 |
204-205 |
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23.4 |
Revised Procedure |
23.4.1 |
23.4.3 |
205-206 |
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23.5 |
Role of Dealing
Branches of the State Bank of
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23.5.1 |
23.5.2 |
206 |
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23.6 |
Role of Focal
Point Branch of the State Bank of
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23.6.1 |
23.6.4 |
207-208 |
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23.7 |
Role of State Bank
of
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23.7.1 |
23.7.5 |
208-209 |
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23.8 |
Role of Reserve
Bank of
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23.8.1 |
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209 |
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23.9 |
Role of Pay and Accounts Officer |
23.9.1 |
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209-210 |
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23.10 |
Role of Divisional Officer |
23.10.1 |
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210 |
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23.11 |
Role of Principal Accounts Officer |
23.11.1 |
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210 |
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23.12 |
Self Monitoring |
23.12.1 |
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210 |
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23.13 |
March Residual Transactions |
23.13.1 |
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211 |
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23.14 |
Turnover Commission |
23.14.1 |
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211 |
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23.15 |
Recovery of Interest from Banks on delayed Remittances of Government Receipts into Government Account and Excess/Double re-imbursement of claims |
23.15.1 |
23.15.4 |
212 |
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23.16 |
Adjustment of Bank Scrolls in CPWD System |
23.16.1 |
23.16.4 |
213 |
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23.17 |
Adjustment of Receipts Scroll/Payments Scroll in the Division |
23.17.1 |
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213 |
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23.18 |
Adjustment of Receipts Scrolls and Payments Scroll by the PAO of the Division |
23.18.1 |
23.18.3 |
214 |
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23.19 |
Clearance of Minor Head “108-Public Sector Bank Suspense” “8658 – Suspense Accounts” by Principal Accounts Office |
23.19.1 |
23.19.2 |
214 |
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23.20 |
Procedure for Bank Reconciliation First Stage of Reconciliation Second Stage of Reconciliation Third Stage of Reconciliation Fourth Stage of Reconciliation |
23.20.1 23.20.2 23.20.3 23.20.4 23.20.5 |
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215 215-216 216 216 216 |
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23.21 |
Reconciliation of Government Transactions under GAD System |
23.21.1 |
23.21.2 |
216-218 |
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23.22 |
External Reconciliation |
23.22.1 |
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218 |
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23.23 |
Problem Areas |
23.23.1 |
23.23.6 |
218-219 |
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24.1 |
Cheque Books,
Receipt Book and Cash Memo Books
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24.1.1 |
24.1.8 |
220-221 |
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24.2 |
Transfer of charges I. Divisional and Sub-Divisional Officers II. Divisional Accountants |
24.2.1 24.2.3 |
24.2.2 |
221-222 222-223 |
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24.3 |
Reconstitution of Executive Charges |
24.3.1 |
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223-224 |
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24.4 |
Destruction of Records |
24.4.1 |
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224 |
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Sl.No.
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Appendix
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Page
No.
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1.
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Not
Printed 225
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2. |
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3. |
237-238
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4. |
Rules for the distribution of Establishment and Tools and Plant charges |
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5. |
246
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6. |
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7-A |
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7-B |
Procedure for payments against civil credit notes (Railway Warrants & Railway freight credit notes) |
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7-C |
(a) Settlement of inter-departmental transactions with Cabinet Secretariat and Ministry of Defence (b) Procedure for accounting of Stores purchased by placing Indents on DGS&D in exceptional cases (c) Inter-Departmental Settlement through “Authorisation”. |
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7-D |
Procedure for settlement of Inter-Departmental transactions on specific Programmes/Activities |
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