TABLE OF CONTENTS

 

 Sl.No.

 Chapters

Paragraphs

Pages

 

 

From

To

 

 

Chapter 1 – Extent of Application

1.1.1

1.1.3

    1

 

Chapter 2 – Definitions

2.1.1

 

    2-9

 

Chapter 3 – General Outlines of System of Accounts

 

 

 

3.1

Classification of Transactions

3.1.1

3.1.10

  10-14

3.2

System of Accounts

3.2.1

3.2.2

  14-15

 

Annexure “A” and Annexure”B” to Chapter 3

 

 

 

  16-17

 

Chapter 4 – Relations with Chief Controller of Accounts

 

 

 

4.1

General

4.1.1

4.1.2

   18

4.2

Divisional Accountant

4.2.1

4.2.7

   18-21

4.3

Inspection by Audit Officer/Accounts Officer

4.3.1

 

   21

4.4

Communication of Sanctions to Pay & Accounts Officer

4.4.1

 

   21-22

4.5

Results of Audit

4.5.1

4.5.4

   22-23

 

Chapter 5 – Appropriations and Reappropriation

 

 

 

5.1

Introductory

5.1.1

 

   24

5.2

Grants and their Distribution

5.2.1

5.2.8

   24-29

5.3

Grants for Expenditure Abroad

5.3.1

5.3.2

   29

5.4

Re-appropriation of Funds

5.4.1

 

   29-30

5.5

Watching of Actuals

5.5.1

5.5.3

   30-31

 

Chapter 6 – Cash

 

 

 

6.1

Introductory

6.1.1

6.1.4

    32

6.2

Modes of Obtaining Cash

6.2.1

6.2.13

    32-37

6.3

Receipt of Money –

I.                    Accounting Procedure

II.                 Disposal of Receipts

 

6.3.1

6.3.5

 

6.3.4

 

 

    37-39

    39

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

6.5

Remittances into accredited Banks

6.5.1

 

    43

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

 

 

 

     43-44

     44

     44

     44-45

     45-47

     47-48

 

      48

6.7

Cheque Books and Receipt Books

6.7.1

6.7.3

     48-49

6.8

Custody of Cash

6.8.1

6.8.4

     49

 

Annexure to Chapter 6

 

 

     50-51

 

Chapter 7 – Stores

 

 

 

7.1

Introductory

7.1.1

7.1.6

     52-53

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

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

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

7.5

Materials charged to works

7.5.1

 

     71

 

Chapter 8 – Transfer Entries

8.1.1

8.1.12

     72-77

 

Chapter 9 -  Revenue Receipts

 

 

 

9.1

General

9.1.1

9.1.4

     78-79

9.2

Irrigation Revenue

9.2.1

 

     79

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

9.4

Refunds and Remissions

9.4.1

9.4.2

     82-83

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

 

Chapter 10 – Works Accounts

 

 

 

10.1

General

10.1.1

10.1.5

     87-88

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

 

 

 

 

     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

 

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

10.4

Adjustments

10.4.1

 

   114

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

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

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

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

 

 

 

   129-130

   130

 

   130

   131

 

   131

 

   131

   132

 

Chapter 11 –  Accounting Procedure for Lump-sum  Contracts

 

 

 

11.1

General

11.1.1

11.1.2

   133

11.2

Payments for Work done

11.2.1

11.2.4

   133-134

11.3

Forms of Bills

11.3.1

11.3.3

   134

11.4

Subsidiary Works Accounts

11.4.1

11.4.5

   134-135

11.5

Contractor’s Ledger

11.5.1

11.5.3

   135

 

Chapter 12 – Manufacture Accounts

 

 

 

12.1

Introductory

12.1.1

12.1.4

   136

12.2

Operation Charges

12.2.1

12.2.4

   136-137

12.3

General Account

12.3.1

12.3.2

   137

 

Chapter 13 – Suspense Accounts

 

 

 

13.1

Introductory

13.1.1

 

   138

13.2

Material Purchase Settlement Suspense Account

13.2.1

13.2.6

   138-140

13.3

Stock

13.3.1

13.3.6

   140-141

13.4

Miscellaneous Works Advances

13.4.1

13.4.7

   141-142

13.5

Workshop Suspense

13.5.1

13.5.4

   142-143

 

Chapter 14 – Workshop Accounts

 

 

 

14.1

Introductory

14.1.1

14.1.5

   144-145

14.2

Direct & Indirect Charges

14.2.1

14.2.6

   145-147

14.3

Annual Account and Review

14.3.1

14.3.2

   147-148

 

Chapter 15 – Deposits

 

 

 

15.1

Introductory

15.1.1

 

    149

15.2

Security Deposits

15.2.1

15.2.5

    149-152

15.3

Other Deposits

I.   For Works

II.  Contractors’ closed Accounts

III  Miscellaneous

 

15.3.1

15.3.2

15.3.3

 

 

 

    153

    153

    153

15.4

Lapsed and Confiscated Deposits

15.4.1

15.4.3

     153-154

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

15.6

Accounts of Interest bearing Securities

15.6.1

 

     154-155

 

Chapter 16 – Non-Government Works

 

 

 

16.1

Introductory

16.1.1

16.1.5

     156

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

16.3

Local Loan Works

16.3.1

16.3.2

   158-159

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

 

 

 

 

     159

     159

 

     159-160

     160

 

Chapter 17 – Transactions with other Divisions, Departments and Governments

 

 

 

17.1

General Rules

17.1.1

17.1.9

     161-163

17.2

Accounting Procedure

17.2.1

17.2.9

     163-166

 

Chapter 18 – Pay and Allowances

 

 

 

18.1

Introductory

18.1.1

 

     167

18.2

Preparation of Bills

I.   General

II.  Classification

 

18.2.1

18.2.3

 

18.2.2

18.2.4

    

     167-169                   

     169

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

18.4

Special Arrangement to prevent delay in Payments

 

18.4.1

 

18.4.2

 

     170

18.5

Communication of Sanction to the Pay and Accounts Officer

 

18.5.1

 

18.5.2

 

     170-171

 

Chapter 19 – Contingent Charges

 

 

 

19.1

Modes of obtaining Cash

19.1.1

 

     172

19.2

General Rules

19.2.1

19.2.4

     172

19.3

Special Rules

19.3.1

19.3.2

     173

 

Chapter 20 – Directions and other Special Offices

 

 

 

20.1

Introductory

20.1.1

20.1.2

     174

20.2

Receipts

20.2.1

 

     174

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

 

Chapter 21 – Accounts Returns of Sub-divisional Officers

 

 

 

21.1

Sub-Divisional Officers

21.1.1

21.1.4

     176

 

Chapter 22 – Accounts of Divisional Officers

 

 

 

22.1

Introductory

22.1.1

22.1.3

     177

22.2

Scrutiny of Accounts

22.2.1

22.2.11

     177-180

22.3

Settlement of Accounts with Bank

22.3.1

22.3.6

     180-182

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

 

 

     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

 

Chapter 23 – Banking Arrangements

 

 

 

23.1

Introduction

23.1.1

23.1.2

     203

23.2

Change in the Banking Arrangements

23.2.1

23.2.2

     203-204

23.3

Drawing Account and Assignment Account (Letter of Credit)

23.3.1

23.3.7

     204-205

23.4

Revised Procedure

23.4.1

23.4.3

     205-206

23.5

Role of Dealing Branches of the State Bank of India

23.5.1

23.5.2

     206

23.6

Role of Focal Point Branch of the State Bank of India

23.6.1

23.6.4

     207-208

23.7

Role of State Bank of India , Government Account Department (GAD), Mumbai

23.7.1

23.7.5

     208-209

23.8

Role of Reserve Bank of India , Central Accounts Section, Nagpur

23.8.1

 

     209

23.9

Role of Pay and Accounts Officer

23.9.1

   

     209-210

23.10

Role of Divisional Officer

23.10.1

 

     210

23.11

Role of Principal Accounts Officer

23.11.1

 

     210

23.12

Self Monitoring

23.12.1

 

     210

23.13

March Residual Transactions

23.13.1

  

     211

23.14

Turnover Commission

23.14.1

 

     211

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

23.16

Adjustment of Bank Scrolls in CPWD System

 

23.16.1

 

23.16.4

 

     213

23.17

Adjustment of Receipts Scroll/Payments Scroll in the Division

 

23.17.1

 

    

     213

23.18   

Adjustment of Receipts Scrolls and Payments  Scroll by the PAO of the Division

 

 

23.18.1

 

 

23.18.3

 

 

     214

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

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

 

     215

     215-216

     216

     216

     216

23.21

Reconciliation of Government Transactions under GAD System

23.21.1

23.21.2

     216-218

23.22

External Reconciliation

23.22.1

 

     218

23.23

Problem Areas

23.23.1

23.23.6

     218-219

 

Chapter 24 - Miscellaneous

 

 

 

24.1

Cheque Books, Receipt Book and Cash Memo Books

 

24.1.1

 

24.1.8

 

     220-221

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

24.3

Reconstitution of Executive Charges

24.3.1

 

     223-224

24.4

Destruction of Records

24.4.1

 

     224

 

Sl.No.

Appendix

Page No.

1.

Divisional Accountants

Not Printed 225

2.

Coding pattern of Major and Minor Heads of Accounts and revised classification List of Public Works Receipts and Disbursements, List of Major and Minor Heads of Accounts of Union and States and Government Accounting Rules, 1990

        226-236

3.

Accounts Rules relating to Water Courses

      237-238

4.

Rules for the distribution of Establishment and Tools and Plant charges

       239-245

5.

Deleted

      246

6.

Rules for the adjustment of transactions connected with Stores obtained through High Commissions/Embassies abroad

      247-248

7-A

Detailed Procedure to be followed by the P.W.Divisionals Offices for the settlement of Inter-Divisional Transactions by Cheque/Bank Draft

      249-256

7-B

Procedure for payments against civil credit notes (Railway Warrants & Railway freight credit notes)

      257-258

7-C

Detailed Procedure to be followed by P.W. Divisional Officers and PAO of the Division for the settlement of inter-Departmental transactions by cheque/Bank Draft

(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”.

      259-260

 

      260-263

 

      263-269

7-D

Procedure for settlement of Inter-Departmental transactions on specific Programmes/Activities

       270-272