Central Public Works Code Pwd Pak 5f342j

CENTRAL PUBLIC WORKS DEPARTMENT CODE

A P P L IC A B L E T O T H E F E D E R A L C IV IL S E R V A N T S IN P A K IS T A N Corrected & Modified By

H A M I D ALI (M.A., M.Ed. LL.B.)

ZAKA A L I (ADVOCATE)

(Exponents of Civil Service, Labour, Taxation & General Laws)

Upto-date Amendments Incorporated

REVISED EDITION

THE IDEAL PUBLISHERS (PUBLICATIONS OF LAW BOOKS) Post Box No. 3514, Karachi - 74800

TABLE OF CONTENTS. Paragraph(s). S EC T IO N I---IN TR O D U C TO R Y

1-3

S EC T IO NII--- ESTABLISHMENT AND M ISCELLANEOUS --A .—G eneral ..

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..

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4-6

B.—Annual and other reports on engineering subordinates .. C.—Em ploym ent on Local Fund W orks .. ..

7-8

D.—Temporary and work-charged establishm ent..

10-12

E.—Police and other guards

..

..

F.—M edical establishm ent

..

..

G.—Cashiers

..

..

H.—Form s and records ..

.

.. ..

13-14 15

.. .

.

16

.

17-18

I.—Transfers of divisional and sub-divisional charges

S EC T IO N I--DUTIES

OF OFFICERS OF THE PUBLIC

A.— Chief Engineer

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9

19-26

WORKS DEPARTMENT —

..

..

27-31

B.— Superintending Engineer

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32-39

C.— Divisional Officer

...

..

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40-50

D.— Sub-Divisional Officer

..

..

51

S EC T IO NIV.—WORKS— A.— Classification of the operations of the Public W orks Department

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..

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B.— Basic rules applicable to all central works executed by the Public W orks Department

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(a) istrative approval (b) Expenditure sanction (c) Technical sanction.

.. ...

..

..

..

..

..

..

..

..

(d) Appropriation and re-appropriation .. (e) Sum mary

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..

.. ..

..

C.— Powers of authorities to accord approval or sanction central to works— (a) General

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..

..

..

(b) istrative approval

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..

(c) Excesses over amount istratively approved (d) Expenditure sanction

..

..

.

(e) Modifications in expenditure sanction (/) Technical sanction ... .. (g) Excesses over technical sanction

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..

(A) Modifications in amount technically sanctioned (i) Technical sanction to component parts of a project (j) Appropriation and re-appropriation D.— Lapse of sanction

...

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..

E.—Communication to audit of approvals and sanctions

. ..

F.— Rules to be observed before, during and after executi the o n of works (a )General rules (b) Estimates

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..

..

..

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(c) Scope of the sanction to an estimate (d) Preliminary operations— 1. Land Acquisition 2. Calling for and acceptance Of tenders ( e) Rules to be observed during construction— 1. General

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..

2. Supplementary estimates 3. Revised estimates

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(/f) Procedure on completion of a work G.—Special rules for petty works .. H.—Special rules regarding repairs .. I.—Deposit works

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S EC T IO NV.—BUILDINGS— A.—Fixtures ..

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B.—Furniture in residences of high officials C.—Purchase of buildings

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D.—Sale or dismantlement of buildings E.—Renting of buildings.. .. F.—Insurance of buildings

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G.—Use of public buildings as residences

.. ,. .. .. ..

H.— of Immovable Government Properties S EC T IO NV—STORES A.— General ..

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..

..

B.— Purchase, m anufacture and repairs of stores . G-.— Sale and write-off of stores .. .. D.— Stock taking

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E.—Mathematical Instruments F.—Storekeepers

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.. .. ..

..

.. .. ..

G.—Powers of minor local Governments and of officers of the Public Works Department in relation to the sale and write-off of stores .. .. .. APPENDIX.—Powers of authorities to accord istrative approval to works required to meet the needs of the Central Departments specified

GOVERNMENT OF PAKISTAN Central Public Works Department Code. SECTION I—INTRODUCTORY This Code is intended to define the scope of the functions of minor local Governments in respect of central works, as also of officers of the Public Works Department working either directly subordinate to or under the control of authorities directly subordinate to the Governor-General. It does not apply to works carried out otherwise than through the agency of the Public Works Department, nor should anything in it be deemed to override any special rules laid down by the Government of Pakistan for application to special classes of works, e. g., the Rules for the management of Governor-General's Estates.

1)

1-A) All original works and special repairs, costing more than Rs. 2,500 relating to Central Civil buildings and communications shall be executed through the Agency of the Public Works Department, Central or Provincial, as the case may be. In exceptional cases in which the Public Works Department is not employed for the execution of such works and repairs, the Audit Department shall invariably be consulted at the initial stage, /. e., prior to an agreement being entered into with an architect or contractor, so that suitable provision may " be made, so far as possible, .for normal audit check and financial control. a)

•fe-

b) i.

Original works and special repairs costing Rs. 2,5GQ or less and all ordinary repairs, irrespective of their cost, relating to buildings the istrative control of which vests in the heads of Departments, shall be executed by them without reference to the Public Works Department except where it is not possible for the heads of Departments to do so.

ii.

As an exception to this rule, all works on, and repairs to, such of the buildings in Lahore, as are under the charge of Central Civil Departments (other than the Civil Aviation Department) will be executed by the Central Public Works Department on payment of the usual departmental charges. c) In all other cases, the Public Works Department shall be responsible for maintenance, including special repairs, and original works, irrespective, of their cost. Note. These rules do not apply to works pertaining to the Lighthouse, Archaeological and Salt Departments. They also do not apply to works and repairs-ill connection with sanitary, water-supply and electrical installations which are governed by paragraph 193 of the General Financial Rules.

2)

The term "minor local Government" as used in all Chief Commissioners.

The following "chief local authorities" discharge the functions and exercise the Powers of a minor local Government:1. The Government of Pakistan in the Ministry of Health and Works in respect of circles and divisions under their direct control.

2.

Deleted.

3.

Deleted.

The term "Audit Officer" includes a Pay and s Officer in cases in which such an Officer has been entrusted with the discharge of any of this duties assigned to an Audit Officer under this Code. 3)

Where, under the rules in this Code, any function is assigned, or power (other than that of technical sanction) delegated to an officer of the Public Works Department of a certain status, and there is no officer of that or of higher status in the local area concerned, the function may be discharged or power exercised by the minor local Government. SECTION II ESTABLISHMENTS AND MISCELLANEOUS A. GENERAL

4)

Posts under minor local Governments designed to be held by of the Central Service of Engineers or of the Provincial Engineering Service are ordinarily filled by the appointment of officers obtained from fie Provincial Governments. An officer thus obtained draws the pay of the post to which he is appointed in cases where a specific rate of pay is attached to such a post ; otherwise he draws the pay issible to him upon the time scale of the service to which he belongs. He is also entitled to any special pay or compensatory allowance attached to the post in question.

5)

Where a post under a minor local Government is borne upon the cadre of a Provincial Government, appointments to it are made by the Provincial Government concerned. If the post is of divisional or higher status, the appointment should be made in consultation with the minor local Government.

6)

Applications regarding the leave or retirement of an officer, who is borne upon the cadre of a Provincial Government and who is serving under a minor local Government, should be forwarded by the minor local Government with its recommendation to the Provincial Government for disposal. B. ANNUAL AND OTHER REPORTS ON ENGINEERING SUBORDINATES

7)

Personal s, or annual reports, showing a continuous record of service, should be maintained for all engineering subordinates, commendations as well as censures being entered therein.

8)

Deleted. C. EMPLOYMENT ON LOCAL FUND WORKS

9)

A Superintending Engineer may be required to exercise, in addition to his ordinary duties, supervision over Local Fund expenditure in communication with the civil officers, under such orders and rules as the minor local Government may lay down. Similarly, of the engineering and subordinate establishments of the department may be employed on Local Fund works in addition to their regular duties, when such employment is not detrimental to the public service. D. TEMPORARY AND WORK-CHARGED ESTABLISHMENT

10)

Temporary establishment includes all such non-permanent establishment, no matter under what titles employed, as is entertained for the general purposes of a division or sub-division, or for the purpose of the general supervision, as distinct from the actual execution, of a work or works. Work-charged establishment includes such establishment as is employed upon the actual execution, as distinct from the general supervision, of a specific work or of sub-works of a specific project or upon the subordinate supervision of departmental labour, stores and machinery in connection with such a work or sub-works. When employees borne on the temporary establishment are employed on work of this nature, their pay should, for the time being, be charged direct to the work. The entertainment of work-charged establishment is subject to the rules laid down by the GovernorGeneral in respect of the entertainment of temporary establishment generally. If the entertainment of work-charged establishment is contemplated in connection with any work, the cost should invariably be shown as a separate sub-head of the estimate for that work.

11)

of the temporary and work-charged establishments, who are engaged locally, are on the footing of monthly servants. If they are engaged for a specific work, their engagement lasts only for the period during which the work lasts. If dismissed, otherwise than for serious misconduct, before the completion of the work for which they were engaged, they are entitled to a month's notice or a month's pay in lieu of notice; but, otherwise, with or without notice, their engagement terminates when the work ends. If they desire to resign their appointments they must give a month's notice of their intention to do so, failing which they with be required to forfeit a month's pay in lieu of such notice. The of engagement should be clearly explained to men employed in the circumstances mentioned above.

12)

Superintending Engineers and Divisional Officer's may, subject to limits of pay of Rs. 250 and Rs. 100 per mensem, respectively, for each post, and to any general or special restrictions which the minor local Government may impose, sanction the entertainment of temporary and work-charged establishment subject to the conditions that, in the case of temporary establishment, provision for the purpose exists in the budget and that, in the case of work-charged establishment, provision for the same has been made in a separate sub-head of the sanctioned estimate. Provided, further, that the pay of no such temporary or work-charged post shall exceed the prescribed rates in cases where such rates have been definitely laid down by a higher authority for any particular class of posts. E. POLICE AND OTHER GUARDS

13)

When marching, or when in camp on public duty, officers ere allowed a guard for the protection of public property. Such guards are supplied without charge by the Police Department, and application for them may be made to the Superintendent of Police by an officer of not lower status than a Divisional Officer. Such guards will not, however, be supplied unless the officer travelling is in charge of Government money or valuable Government property, or unless the country is disturbed.

14)

In all cases where, through the inability of the Police Department to supply a guard from the regular Police Force, special guards have to be entertained, the sanction of the minor local Government will be necessary. Officers may, however, in urgent cases, entertain the guard in anticipation of sanction, reporting their action at once

to higher authority. The services of such extra guards should be dispensed with directly they are no longer required. F. MEDICAL ESTABLISHMENT 15)

Sub-Assistant Surgeons will be allowed as part of the Public Works establishment, and furnished with medicines at the public expense, wherever any large body of workmen is collected together. Sanction to their appointment must be obtained under the usual rules regarding increases of establishment, and application for the services of individuals to fill sanctioned posts should be made, through the Superintending Engineer, to the Chief Medical Officer of the minor local Government concerned. G. CASHIERS.

16)

Cashiers, whether appointed permanently or temporarily, must furnish security, 'the amount being determined by the Superintending Engineer, according to the circumstances of each case. Store-keepers, sub-store-keepers, and of subordinate and clerical establishments entrusted with the custody of cash or stores may, subject to any general or special orders of the minor local Government on the subject, be required to furnish security at the option of the Superintending Engineer of the circle, who will determine whether the amount shall be paid in a lump sum of by deduction from salary. H. FORMS AND RECORDS

17)

Standard forms included in the Book of Standard Forms published by the Government of Pakistan must be utilized and may not be altered without the previous sanction of that Government.

18)

Where a definite period after which records may be destroyed has been prescribed by the Government of Pakistan Divisional Officers may, on the expiry of that period, order the destruction of such records in their own and subordinate offices. Superintending Engineers are competent to sanction the destruction of such other records in their own and subordinate offices as may be considered useless. The destruction of records which appertain to the s of the department is governed by paragraph 598 of the Central Public Works Code. ,A record of the papers destroyed should be maintained, but the following should on no be destroyed:Records connected with expenditure which is within the statute of limitation. Records connected with expenditure on works not completed although beyond the period of limitation. Records connected with claims to service and personal matters connected with persons in the service. I. TRANSFERS OF DIVISIONAL AND SUB-DIVISIONAL CHARGES.

19)

A of incumbents of charges should be kept in every divisional office showing the period of incumbency of each officer who has held charge of the division and of the several sub-divisions, and, in each sub-divisional office, a similar of the incumbents of that sub-division only.

20)

The relieving officer should inspect the records, cash, mathematical instruments,

stores, works, and materials’ at site of works, examine the s and count the cash, and, in reporting that the transfer has been completed; should bring to notice any deficiencies, departures from sanctioned plans and estimates, and, generally, anything objectionable or irregular in the conduct of business which may have come to his notice. In the case of the transfer of a sub-divisional charge, the relieved officer should, unless otherwise ordered, accompany the relieving officer on his inspection. In the case of the transfer of a divisional charge, the relieved officer should accompany the relieving officer in his inspection of out stations only when so directed by the Superintending Engineer; in reporting that the transfer has been completed the relieving officer should mention what outstations he has yet to inspect, and when he proposes to visit each. 21)

If the relieving officer fails to bring to notice within a reasonable period any deficiency or defect in work, or stores taken over, from his predecessor, he will be held responsible for the same, both as to quantity and quality, so far as he was in a position to ascertain it.

22)

The relieved officer should give the relieving officer a memorandum showing all the works in hand and the orders remaining to be complied with, detailing such matters as particularly require his attention, with full explanation of any peculiarity of circumstances or apprehended difficulties. He should also furnish the relieving officer with a complete statement of all unadjusted claims, and a report as to any complication likely to arise owing to their non-adjustment.

23)

The relieving divisional officer should mention specially in his transfer report whether the s may be considered fairly to represent the progress of the works.

24)

In the case of the transfer of a division the report of completion of transfer should, except in special circumstances, be submitted within a fortnight of such transfer. In the case of any disagreement between the relieved and relieving officers, a reference should be made to the Superintending Engineer.

25)

The transfer report of a sub-divisional charge should be made in the prescribed form which, on receipt by the Divisional Officer, should be scrutinized by him, any remarks necessary being entered in the column provided for that purpose. It should then be forwarded to the Superintending Engineer, who, after ing such orders as may be necessary, should return it to the Divisional Officer for record in his office.

26)

In the case of a divisional or sub-divisional charge becoming vacant by the death or sudden departure of the officer in charge, the succeeding officer should take action as above prescribed and assume charge, forwarding to the Superintending Engineer or Divisional Officer, as the case may be, the receipts which would otherwise be given to the relieved officer.

SECTION

III

DUTIES OF OFFICERS OF THE PUBLIC WORKS DEPARTMENT A. CHIEF ENGINEER. 27)

The Chief Engineer is responsible to the minor local Government for the efficient istration and general professional control of public works within its jurisdiction, and is its chief professional adviser in all matters connected with them.

28)

It will be the duty of the Chief Engineer to recommend to the minor local Government transfers and postings of Superintending Engineers. Transfers of Divisional Officers and of other establishment are within his competence.

29)

The Chief Engineer will exercise a concurrent control, with the Audit Officer, over the duties of the officers of the department in connection with the maintenance of the s, and will give all legitimate to the Audit Officer in enforcing strict attention to the regulations concerning the disbursement of money, the custody of stores and the submission of s. He will have no authority over the Audit Officer in regard to audit matters, but will have a claim on him for assistance and advice in matters relating to s and finance. He will arrange that the Audit Officer is kept fully cognizant of all proceedings and proposals, to enable the latter to fulfill his functions.

30)

The Chief Engineer will prepare, annually, the portion of the budget estimates relating to the works under his control. It will be his duty to ister the grant, and, with this object, to keep a close watch over the progress of the expenditure against it, with a view to seeing that no excess is permitted to occur, and that, if additional funds are necessary, application for the same is made. It will, further, be his duty to see that the grant is fully expended in so far as is consistent with general economy and the prevention of large expenditure in the last months of the year, and that any money that is not likely to be needed during the year is promptly surrendered so as to allow of its appropriation for other purposes by the proper authority.

31)

The general supervision and control of the assessment of revenue from irrigation works, within the limits of his charge, will rest with the Chief Engineer, who will frame the necessary estimates and watch carefully the progress of the realizations during the course of the year. B. SUPERINTENDING ENGINEER

32)

The istrative unit of the department is the circle, in charge of a Superintending Engineer. In local areas in which there is no Chief Engineer, the duties assigned in paragraphs 27 to 31 above will devolve upon the Superintending Engineer.

33)

Subject to any orders of the minor local Government, the transfers and postings within his circle of establishment, other than of Divisional Officers and ants, may be made by the Superintending Engineer on his own authority.

34)

The Superintending Engineer should examine the books of Divisional Officers and their subordinates, and see that matters relating .to the primary s are attended to personally by the Divisional and Sub-Divisional Officers and that the s fairly represent the progress of each work. It will also be his duty to

examine the s of works, and, when he considers it necessary, he may require a Divisional Officer to report to him monthly or at longer intervals, on a Works Slip, the total expenditure to date under each sub-head of a work, in contrast with the sanctioned estimate. It will thus be seen that it rests with the Superintending Engineer to investigate excesses over sub-heads with a view to deciding whether or not a revised estimate will be required for the work. When a revised estimate is required, it will also devolve on the Superintending Engineer to see that it is submitted in due time to the sanctioning authority. See paragraphs 44 and 69. 35)

It will be the duty of the Superintending Engineer to inspect the various works in progress within his circle, and to satisfy himself that the system of management prevailing is efficient and economical, that the different stores are duly verified according to the rules laid down, and that there is no accumulation of stock in any division beyond its requirements. He is also responsible that no delay is allowed to occur in the submission of completion reports. He should, further, so far as may be possible, inspect periodically all important public buildings and other works within his jurisdiction.

36)

The Superintending Engineer will inspect the divisional offices at least once a year and record the results of such inspection in the prescribed form. He is also required to satisfy himself, from time to time, that the staff employed in each division is actually necessary and adequate for its management.

37)

The Superintending Engineer is required to make it his special duty during his tours to see that measurement books are carefully kept and measurements properly recorded, and that they are complete records of the actual measurements of each kind of work done for which certificates have been granted. He should also see that any orders of the minor local Government regarding check measurements are duly observed.

38)

The supervision and control of the assessment of revenue from irrigation works within his circle will rest with the Superintending Engineer.

39)

The Superintending Engineer is authorized to correspond direct with any of the local authorities, civil or -military, within the area of his jurisdiction. C. DIVISIONAL OFFICER

40)

The executive unit of the department is the division, in charge of a divisional Officer, who is responsible to the Superintending Engineer for the execution and management of all works within his division.

41)

Subject to the orders of the Superintending Engineer, a Divisional Officer may transfer establishment (other than sub-divisional officers) from one station to another within his division.

42)

The Divisional Officer is required to take the necessary steps for obtaining cash for the works under-his control, to keep s, and to submit them punctually to the Audit Officer under the rules for the time being in force. He is responsible for the arrangements for keeping, in which matter he will be assisted by his Divisional ant, and he must see that his s are posted from day to day and that the ant carries out his duties regularly and punctually. The responsibility for the correctness, in all respects, of the original records of cash and

stores, receipts and expenditure, as also for seeing that complete vouchers are obtained rests with the Divisional Officer, who will, before submitting the monthly s, carefully examine the books, returns and papers from which the same are compiled. 43)

The Divisional ant is responsible to the Divisional Officer for the correct compilation of the s of the division from the data supplied to him. The relative position of the Divisional ant to the Divisional Officer in respect of s is analogous to that of a Sub-Divisional Officer to a Divisional Officer in respect of works, and the responsibilities of the latter for the work of the Divisional ant are similar to those which attach to him in respect of the execution of work in the charge of his other subordinates. See also Central Public Works Code, paragraphs 98 to 103.

44)

The Divisional Officer is held primarily responsible for affording information in cases of probability of excess of actual over estimated cost of work, and should report any such probability to the Superintending Engineer at once, describing the nature and cause of the excess and asking for orders. This report should be made on the 'Works Slip* Form. Divisional Officers must also submit the Works Slip, with such explanation as will enable the Superintending Engineer to orders on the case, on the occurrence, or the probability, of the occurrence, of any irregularity in the rate or cost of a sub-head. All important liabilities not brought to should also be noted on the Works Slip. Note. It is unnecessary for the Divisional Officer, to submit the Works Slip in cases in which he can finally excesses over estimates under paragraph 71.

45)

The Divisional Officer is required to inspect, at least once a year, the more important buildings and works in his division, and is responsible that proper measures are taken to preserve them and to prevent encroachment on Government lands in his charge. He should keep accurate plans of all such lands and take care that his subordinates make themselves acquainted with the boundaries and see that they are respected. Note A Divisional Officer must keep on record in his office the following plans, or such of them as are required in his division :— 1. Complete plans, sections and elevations of every building or other work under his charge, as actually constructed, any subsequent alteration being carefully noted. The boundaries of the ground attached to any buildings should be distinctly shown. 2. Plans of roads under his charge, showing the obtained.

46)

quarries whence metal is

Immediately a work is finished, it is the duty of the .Divisional Officer to close the s of it and to prepare the Completion Report, if required by the rules in paragraph 99. Note. When it is decided to abandon a work, the s relating to the work should be closed as soon as possible after such decision is reached.

47)

A Divisional Officer is required to report immediately to the Superintending

Engineer any important accident or unusual occurrence connected with his division and to state how he has acted in consequence. See also paragraph 93. 48)

It is the duty of the Divisional Officer to ister the grant made for public works in his division, and, with this object, to keep a close watch over the progress of expenditure against it with a view to seeing that no excess is permitted to occur and that, if additional funds are necessary, application for the same is made.

49)

The Divisional Officer is responsible for the detailed assessment of the revenue to be obtained from irrigation works within his division, and will maintain such records and s for the purpose as may be prescribed.

50)

A Divisional Officer can receive orders only from his Superintending Engineer, the Head of the minor local Government, or other civil officer duly authorized. D. SUB-DIVISIONAL OFFICER

51)

The division is divided into sub-divisions, in charge of Sub-Divisional Officers, who are responsible to the Divisional Officer for the management and execution of works within their sub-divisions. SECTION IV WORKS A.

52)

CLASSIFICATION OF THE OPERATIONS OF THE PUBLIC WORKS DEPARTMENT

The operations of the department are divided primarily into two categories, original works and repairs, the first including new works, alterations, additions and purchases, the second repairs and maintenance. For the purpose of this rule, all work necessary to bring into use newly purchased or previously abandoned buildings falls in the first category. Note 1. When a portion of an existing structure is to be dismantled and replaced, if the cost of such replacement represents a genuine increase in the permanent value of the property as an asset, the work should be classed as original work, the cost (which should be estimated if not known) of the portion replaced being credited to the estimate for "original work " and debited to " repairs". In all other cases, the whole cost of the new work should be charged to “repairs ". Note 2. The capital value of any portion of a building which is abandoned or dismantled without replacement should be written off the total capital value of the building as recorded in the books. B. BASIC RULES APPLICABLE TO ALL CENTRAL WORKS EXECUTED BY THE PUBLIC WORKS DEPARTMENT

53)

There are four main stages in the project for a central work, namely, istrative approval, expenditure sanction, technical sanction, and the appropriation or reappropriation of funds. These stages are described in the following rules. a)

54)

istrative Approval.

For every work (excluding petty works and repairs) it is necessary to obtain, in the first instance, the concurrence of the competent authority of the istrative department requiring the work. The formal acceptance of the proposals by that

authority is termed “istrative approval" of the work, and it is the duty of the local officer of the department requiring the Work to obtain the requisite approval to it. An approximate estimate and such preliminary plans as are necessary to elucidate the proposals should be obtained from the Public Works Department, and, subject .to any orders which the minor local Government may prescribe, the Divisional Officer may be required to provide these on the requisition of the head of the department concerned, or of such officer as is competent to accord istrative approval to the work. In cases in which the approximate estimate exceeds Rs. 20,000 in respect of works in the Pakistan Public Works Divisions at Lahore or Rs. 10,000 in respect of works in other areas, the estimate and plans should be forwarded to the requisitioning authority through the Superintending Engineer. The Divisional Officer must, however, in each case, exercise his judgment on the demand made, and it is his duty to oppose, at this stage, any application of the real necessity for which he is not satisfied. In any case in which he feels that he cannot recommend the execution of a work called for by a duly constituted authority, he should explain his objections to the officer concerned and, if he fails to convince him, should refer the matter for the orders of the Superintending Engineer. The procedure prescribed in this rule will apply also to modifications of the proposals originally approved, if, by reason of such modifications, revised istrative approval becomes necessary (see paragraph 65) and to material deviations from the original proposals, even though the cost of the same may be covered by savings on other items. Note In the case of works required not for a particular department but in the interests of the general public, e.g., communications and irrigation works, no formal istrative approval is required, but minor local Governments should lay down such rules as may be necessary to ensure the submission and scrutiny of preliminary designs and estimates before the detailed estimate is prepared for the purpose of technical sanction. b) 55)

Expenditure sanction means the concurrence of the Government of Pakistan in the expenditure proposed, in cases where this is necessary (see paragraph 66). In all other cases the act of appropriation or re-appropriation of funds (see paragraph 57) will operate as sanction to the expenditure concerned. The duty of obtaining expenditure sanction, where necessary, rests with the department requiring the work. c)

56)

Expenditure Sanction.

Technical sanction.

Subject to the provisions of paragraph 102, for each individual work proposed to be carried out, except petty works, petty repairs, and repairs for which a lump sum provision has been sanctioned under paragraph 106, a properly detailed estimate must be prepared for the sanction of competent authority ; this sanction is known as the technical sanction to the estimate and, except in cases such as are referred to in paragraphs 58 and 75, must be obtained before the construction of the work is commenced. As its name indicates, it amounts to no more than a guarantee that the proposals are structurally sound, and that the estimates are accurately calculated and based on adequate data. Such sanction will be accorded by the officer of the Public Works Department authorized to do so. In the case of an

original work, other than a petty work, the countersignature of the local head of the department on behalf of which its exaction is proposed, or of such other officer of lower status as may have been empowered to accord istrative approval to it, should be obtained to the plans and estimates in token of his acceptance of them, before technical sanction to the latter is accorded. If, subsequent to the grant of technical sanction, material structural alterations are contemplated, the orders of the original sanctioning authority should be obtained, even though no additional expenditure may be involved by the alterations. See also paragraph 73. Note. It is not essential that expenditure sanction should invariably be obtained before technical sanction is given; in some cases it may be convenient to reverse the order of these stages. But, until funds for the work have actually been allotted or promised by competent authority, a Divisional Officer cannot be required, except by his departmental superiors, to prepare the detailed plans and estimates necessary for the purpose of technical sanction. d) 57)

Appropriation and re-appropriation.

Appropriation or re-appropriation represents the allotment of a particular sum of money to meet expenditure on a specified object; it is operative only for the official year for which it is made. e)

58)

It follows from the provisions of paragraphs 54 to 57 above that, except in cases where the omission of one or more of the stages therein referred to is permissible under other rules, it is a fundamental rule that no work shall be commenced or liability incurred in connection with it until istrative approval has been obtained, a properly detailed design and estimate have been sanctioned, expenditure sanction has been accorded and allotment of funds made. If in any case, whether on grounds of urgency or otherwise, an executive officer is required by superior authority to carry out a work or incur a liability which involves an infringement of these fundamental rules, the orders of such authority should be conveyed in writing. On receipt of such written orders or, in cases of emergency, on his own responsibility, the officer may proceed to carry put the necessary work, subject to the condition that he immediately intimates to the Audit Officer concerned that he is incurring an unauthorized liability and states approximately the amount of the liability which he is likely to incur. C.

POWERS OF AUTHORITIES TO ACCORD APPROVAL OR SANCTION TO CENTRAL WORKS. a)

59)

Summary.

General

A group of works which forms one project shall be considered as one work, and the necessity for obtaining the approval or sanction of higher authority to a project which consists of such a group of works is not avoided by the fact that the cost of each particular work in the project is within the powers of approval or sanction of the minor local Government or officer concerned. Note. While no officer may sanction any estimate for a work which cannot be fully efficient unless other works are also sanctioned, if the cost of all such works collectively exceeds his power of sanction, it is not the intention that two or more works should be regarded as

forming part of a group of works merely because they are of the same nature, if they are otherwise mutually independent. b)

istrative Approval

60)

Subject in the case of residential buildings to the condition that the scale of accommodation supplied shall not exceed that which is considered by the Ministry of Finance of the Government of Pakistan to be appropriate to the status of the occupant, and to the restrictions mentioned in paragraph 63 below, a minor local Government is empowered to accord istrative approval to a work required to meet the needs of departments under its direct istration, provided, that the estimated cost of the work does not exceed Rs. 20,000.

61)

Subject in the case of residential buildings to the condition that the scale of accommodation supplied shall not exceed that which is considered by the Ministry of Finance of the Government of Pakistan to Be appropriate to the status of the occupant, and to the restrictions mentioned in paragraph 63 below, the authorities specified in the Appendix are empowered to accord istrative approval to a work required to meet the needs of their departments, provided that the estimated cost of the work does not exceed the amount specified in that Appendix against heir names.

62)

When the estimated cost of a work exceeds Rs. 20,000, or, in the case of a work required by one of the departments specified-in the Appendix, exceeds the powers of any officer of the department in question, the istrative approval of the Government of Pakistan in the istrative Ministry or Division concerned must be obtained through the minor local Government.

63)

The exercise of the powers conferred by paragraphs 60 and 61 above are subject to the following restrictions :— a) No authority is entitled to accord istrative approval to an estimate for alterations or additions to a residential building, other than a residence of the head of a minor local Government, if the effect of the expenditure contemplated would be to increase the capital cost of the building to a figure beyond that to which the authority in question is competent to accord istrative approval in the case of a new residence. Note. As an exception to this sub-rule, the Public Works Department of the minor local Government may, in all cases, accord istrative approval to estimates for alterations and additions to existing residential buildings up to a limit of Rs. 200 in each case, except in special circumstances where a higher limit has been fixed by the Government of Pakistan. b) The istrative approval of the Government of Pakistan is required to any estimate exceeding Rs. 1,000 for additions or alterations to an existing Circuit House if the capital cost of the building exceeds Rs. 30,000, or if the effect of the expenditure contemplated would be to raise the capital cost above the Figure. c) In the case of expenditure on original works and special repairs to a residence of the head of a minor local Government the local Government in question may accord istrative approval to works costing not more than Rs. 15,000 in any one year upon each such residence and its connected buildings.

Should the estimate of the cost of any particular work exceed this amount, even if it is intended that the expenditure should be divided over two or more years, the istrative approval of the Government of Pakistan must be obtained. d) A minor local Government may not accord istrative approval to an estimate, supplementary to an estimate istratively approved by the Government of Pakistan for expenditure upon a residence of the head of the minor local Government, in order to provide for work for which no specific provision was made in the original estimate. e)

the powers conferred do not extend to :—

1.

the provision of two or more houses for the same officer ;

the supply of new furniture, whether in an office building or a residence, except where the Minor Local Government or officers of the Pakistan Public Works Department have been empowered to sanction the replacement of furniture in residential buildings or to purchase office furniture for Public Works Department offices (vide Note under paragraph 123) 2.

the provision of special amenities such as a tennis court, a garden maintained at Government expense, fruit trees, etc.Minor local Governments may, at their discretion, delegate their powers of istrative approval, in whole or part, to officers subordinate to them. c) 65)

Excesses over amount istratively approved.

When the expenditure upon a work exceeds, or is found likely to exceed, the amount istratively approved for it by more than 10 per cent., or the limit prescribed in paragraphs 60 and 61, whichever is less, a revised istrative approval must be obtained from the authority competent to approve the cost, as so enhanced. Note.—No revised istrative approval is, however, necessary if the excess is covered by requisite expenditure sanction. g)

66)

Expenditure sanction, where such sanction is necessary under rule 2 (b) of the rules in the Book of Financial Powers, can be given only by the Ministry of Finance of the Government of Pakistan. Application for such sanction should be made through the Government of Pakistan in the istrative Ministry or Division concerned. g)

67)

Modifications in expenditure sanction,

Any excess over the amount to which expenditure sanction has been given requires a revised expenditure sanction which would be applied for as soon as such an excess is foreseen. For the procedure in cases where savings are anticipated see paragraphs 73 and 74. g)

68)

Expenditure sanction.

Technical sanction.

The following officers are empowered to accord technical sanction to detailed estimates for works subject to the limits stated below which are exclusive of charges for establishment and tools and plant:—

Rs. Chief Engineer..

..

..

Superintending Engineers ..

.. ..

Full Powers. ..

1,00,000

Divisional Officers Lahore Pakistan Public Work Divisions

20,000

Other Divisional Officers

..

..

10,000

Irrigation Officer Baluchistan

..

10,000

Resident Engineer Gilgit Public Works Sub-Division

20,000

Sub-Divisional Officers in the Lahore Pakistan Public Works Divisions, if they are officers of the Asstt. Executive Engineer's 'class

2,500

Sub-Divisional Officers in the Lahore Pakistan Public Works Divisions, if they are not officers of the Asstt. Executive Engineer's class .. .. g)

500

Excesses over technical sanction

69)

A revised estimate must be prepared when the sanctioned estimate is likely to be exceeded by more than 5 per cent., except in the cases provided for in Note I to paragraph 71 and in paragraph 72.

70)

The powers of Officers of the Public Works Department to accord technical sanction to revised estimates are the same as their powers to accord original sanctions.

71)

An officer of the Public Works Department may excesses over estimates provided that the excess is not more than 5 per cent, of the amount sanctioned and does not exceed the amount up to which he is entitled to accord sanction to an original estimate. Note 1.—As an exception to this rule, any officer named in paragraph 68 above may excess expenditure within a limit of Rs. 100 on sanctioned original works and repairs, irrespective of the total amount of the sanctioned estimate. Note 2.—No officer of the Public Works Department is entitled to any excess over a revised estimate sanctioned by a higher authority than himself.

72)

When the excess occurs at such an advanced period in the construction of a work as to render the submission of a revised estimate purposeless, and the completion report is utilized as such revised estimate under paragraph 98, an officer of status

not lower than that of Superintending Engineer may the completion report, if the total expenditure in question is not greater than that which he is empowered to sanction in the case of a revised estimate under paragraph 70. Modifications in amount technically sanctioned.

i) 73)

In cases where a substantial section of a project sanctioned by a higher authority than himself has been abandoned, or where material deviations from the original proposals are expected to result in substantial savings, the Superintending Engineer must revise the amount of the estimate and intimate both to the Audit Officer and to the Divisional Officer that the amount of the expenditure sanction should be reduced accordingly. In cases where the saving is due to material deviations of a structural nature from the design originally approved, and the amount of the revised estimate is greater than that up to which the Superintending Engineer is empowered to sanction estimates technically, a revised technical sanction must Be applied for from competent authority.

74)

If at any time, either before or during the construction of a work, it is found that the original estimate for it is excessive for reasons other than those mentioned in paragraph 73, an officer of rank not lower than Divisional Officer may sanction a revised estimate for it, even though the amount of such revised estimate may exceed that to which he is ordinarily empowered to accord sanction. When according such sanction he should intimate to the Audit Officer that the amount of the expenditure sanction should be reduced accordingly. i)

75)

Technical sanction to component parts of a project.

In exceptional cases where it is desirable to commence work on a project to which expenditure sanction has been accorded by competent authority before the detailed estimate for the whole project has been sanctioned, it is permissible for the authority competent to sanction, the final technical estimate as a whole to accord sanction to detailed estimates for component parts of the project, subject to the fallowing conditions:— 1. For each such work or component part there must be a fully prepared detailed estimate, and, in the expenditure sanction as a whole, there must be a clear and specific amount corresponding to the work or component part in question. 2. The amount of the detailed estimate must not exceed the amount included in the expenditure sanction. 3. The sanctioning authority must be satisfied, before according sanction, that no material deviations from the whole project as prepared for the purpose of expenditure sanction are to be anticipated, and that the amount of the technical sanction for the whole project is not likely to exceed the amount of the expenditure sanction. Note.—'''his rule does not apply to estimates for parts of individual buildings. j)

76)

Appropriation and re-appropriation.

The powers of minor local Governments to appropriate funds out of the sums allotted to them to meet, expenditure from central revenues upon public works are

detailed in rules 28 to 30 of appendix 8 to the Central Public Works Code. D. LAPSE OF SANCTION. 77)

The approval or sanction to an estimate for any public work, other than annual repairs, will, unless such work has been commenced, cease to operate after a period of five years from the date upon which it /as accorded. See paragraph 103. F. COMMUNICATION TO AUDIT OF APPROVALS AND SANCTIONS.

78)

A return of all estimates sanctioned by the Divisional Officer should be sent by him to the Superintending Engineer and these sanctions, together with those accorded by the Superintending Engineer, should be communicated monthly through the Chief Engineer to the Audit Officer. Sanctioning authorities will be responsible for the communication, to the Audit Officer concerned, of all approvals and sanctions accorded under the foregoing rules, which are not included in the monthly return. F.

RULES TO BE OBSERVED BEFORE, DURING AND AFTER THE EXECUTION OF WORKS General rules.

a) 79)

It must be regarded as a fundamental rule that, without the previous sanction of the Government of Pakistan, no main artery of communication, such as a trunk road, may be abandoned or allowed to fall out of repair. As military considerations of importance may be involved in any change in through communications, all proposals for the removal of bridges or ferries on such communications must invariably be submitted for the consideration and orders of the Government of Pakistan.

80)

If the construction of a proposed work is likely to affect adversely the interests of any other Province, minor local Government, or State, the fact should invariably be brought to notice in submitting the estimate for it. b)

Estimates.

81)

The papers to be submitted with the project for a work will, in general, consist of a report, plans, a specification and a detailed statement of measurements, quantities and rates, with an abstract showing the total estimated cost of each item. These documents together form what is called "the estimate" in the sense of this Code. Subject to the rules contained in the Central Public Works Code, a minor local Government may lay down subsidiary rules regarding the preparation of estimates and prescribe the details to be shown therein.

82)

In addition to the provision for all expenditure which can be foreseen, 5 per cent, should be added to the estimate to cover the cost of unforeseen contingencies.

83)

The authority granted by a sanction to an estimate must on all occasions be looked upon as strictly limited by the precise objects for which the estimate was intended to provide. Accordingly, any anticipated or actual savings on a sanctioned estimate for a definite project should not, without special authority, be applied to carry out additional work not contemplated in the' original project or fairly contingent on its actual execution.

84)

Savings due to the abandonment of a substantial section of any project are not to be considered as available for work on other sections.

85)

Without the sanction of the Superintending Engineer, ascertained savings may not be diverted from one section of a project to another, nor may the provision for contingencies be diverted to any new work or repair Which is not provided for in the estimate, and of which the cost exceeds Rs. 2, 500,or such smaller sum as may be fixed by the minor local Government. Note.—As an exception to this rule, an excess of more than 10 per cent, over the amount included in the istrative approval for a residential building forming part of a larger project may not be sanctioned by the Superintending Engineer. c)

Preliminary operations. 1.

Land acquisition.

86)

When land is required for public purposes the officer of the Public Works Department should, in the first instance, consult the Chief Revenue Officer of the district, and obtain from him the fullest possible information as to the probable cost of the land, together with the value of buildings, etc., situated on the property, for which compensation will have to be paid. Upon. The information thus obtained, an estimate should be framed by the Public Works officer and submitted for sanction. When sanction to such an estimate has been obtained, the Divisional Officer or other Public Works officer concerned should commit the matter to the Revenue Officer who will take the necessary preliminary action for the appropriation of the land under the Land Acquisition Act, or for its acquisition by private negotiation. Should it subsequently be found impossible to obtain the land required without materially exceeding the estimate, or to obtain some other plot of land in lieu of that originally proposed, the Public Works officer will submit a revised estimate for sanction. In cases where the amount claimed by the owner is largely in excess of the amount awarded by the Revenue Officer, possession should not be taken except under the specific orders of the authority sanctioning the work until the time has elapsed within which an appeal may be preferred.

87)

All proposals for the occupation of land within cantonment limits, forming part of an encamping ground or otherwise held for military purposes, should be submitted, in the case of land within cantonment limits, to the cantonment authority and, in, other cases, to the General Officer Commanding the Division or Independent Brigade. These officers will take the necessary steps to obtain the sanction of the Government of Pakistan Ministry of Defence to the proposals. 2. Calling for and acceptance of tenders.

88)

Subject to the following rules and those contained in the Pakistan Public Works Code, minor local Governments have full powers to accept tenders and are authorised to frame subsidiary rules relating to the calling for or acceptance of tenders and the general procedure connected with contracts. They may also prescribe the procedure to be observed in connection with piece-work agreements in which only a rate is agreed upon without reference to the total quantity of work to be done or the quantity to be done within a given period and which are not contracts within the meaning of this Code.

89)

Where work or the supply of materials is to be given out on contract, the following conditions must-be observed :—

a) Tenders must be invited in the most open and public manner possible, whether by ment in the press or by notice in English and the written language of the district posted in public places, after the estimate has been technically sanctioned and the contract documents have been approved by an authority not lower than that empowered to accept the tender. b) All tenders should be opened, in the presence of such intending contractors or their agents as may choose to attend at a time and place which should be d. In cases where the lowest tender is not accepted, reasons should be recorded confidentially, In selecting the tender to be accepted, the financial status of the individuals and firms- tendering should be taken into consideration in addition to all other relevant factors. The agreement with the contractors selected must be in writing and should be precisely and definitely expressed; it should state the quantity and quality of the work to be done, the specifications to be complied with, the time within which the work is to be completed, the conditions to be observed, the security to be lodged, and the upon which the payments will be made and penalties exacted, with any provisions necessary for safeguarding the property entrusted to the contractor. If necessary, drawings should be appended showing the general dimensions of the proposed work and details of the various parts. Where a standard form is applicable to the case, it should be adopted; otherwise special forms should be utilized, prepared in consultation with the Law Officers of Government. c)

The of a contract once entered into should not be materially varied without the previous consent of the officer competent to enter into the contract as so varied. d)

No minor local Government or officer may accept any contract—

1. which exceeds the amount up to which it or he is empowered to accept tenders under paragraph 91; 2. until an assurance has been received, either at the time of communication of expenditure sanction or subsequently, from the authority competent to provide the necessary funds that they will be allotted before the liability matures; 3.

which relates to a work not yet technically sanctioned;

4. which exceeds the amount technically sanctioned for the work by an amount greater than it or he is empowered to ; 5. which .involves liabilities in excess of the amount of the expenditure sanction; any provision of which infringes any standard rule or order of higher authority, e. g., the rules for the supply of articles for the public service; 6.

which involves an uncertain or indefinite liability or any condition of an unusual character. 7.

e) Security for the due fulfillment of the contract should invariably be taken. This security may take the form of a cash deposit, a deposit of interest bearing securities, a deduction of 10 per cent, from the payments to be made on of work done, or a personal bond of two persons of known probity and wealth. f)

Engineers and their subordinates are responsible that the of contracts

are strictly enforced, and that no act is done tending to nullify or vitiate a contract. g) Subject to the provisions of sub-paragraph (d) above, which may not be infringed, minor local Governments are empowered to permit or condone departures from the conditions imposed by this paragraph in specific cases where such departures are unavoidable. 90)

It is not the intention to prevent the officers mentioned in sub-paragraph (d) of the preceding paragraph from giving out to different contractors a number of contracts relating to one work, even though such work may be estimated to cost more than the amount up to which they are empowered to accept tenders. But no individual contractor may receive a contract amounting to more than this sum nor, if he has received one contract, may he receive a second in connection with the same work or estimate while the first is still in force, if the sum of the contracts exceeds the power of acceptance of the officer concerned.

91)

An officer of the Public Works Department may accept a tender for a contract up to the amount to which he is authorized to accord technical sanction to estimates. But, as an exception to this rule, in minor local Governments in which the principal technical officer is a Superintending Engineer or Divisional Officer, such officer may accept tenders, subject to the conditions mentioned in paragraphs 89 and 90, without limit in the case bf the former and up to a limit of Rs. 1,00,000 in that of the latter. Note.—In cases where materials are supplied by Government to the contractor, the amount of the contract should, for the purpose of determining the authority competent to accept it, be taken to be the net amount to be paid to the contractor, exclusive of the cost or value of the materials so supplied. e)

Rules to be observed during construction. 1. General.

92)

No religious edifice should be destroyed or injured in the execution of works without the full and free consent of the persons interested in it, nor without the concurrence of the principal civil or political authority on the spot, except under the orders of the minor local Government within whose jurisdiction the edifice stands.

93)

Serious accidents should be reported to the Superintending Engineers {see paragraph 47) and also at the discretion of the Divisional Officer to the minor local Government direct. Divisional Officers and other officers or subordinates in charge of works should furnish immediate information to the proper civil authorities on the occasion of every serious accident, and, in the case of death on the spot; they should not allow the body to be removed till an inquiry has been held.

94)

Every officer or subordinate in charge of a work carried out under contract should furnish to the Divisional Officer at the beginning of each month a progress report of the measurements, and a calculation of the quantities of work paid for during the previous month, together with a return of all the materials at site on the last day of the month. It is the duty of the officer in charge to bring to notice any dilatoriness, bad work, or anything militating against the interests of Government, on the part of the contractor; and he .will be responsible for any neglect in this respect. In the case of works executed by daily labour a Divisional Officer may require labour

reports, in the prescribed form, showing the number of each class of laborers employed on each work or sub-work, to be submitted to him at such intervals as he may direct. 95)

A Divisional Officer is strictly prohibited from commencing the construction of any work, or expending public funds, without the sanction of competent authority; also from making or permitting any, except trifling, deviations from any sanctioned design in the course of execution, except under specific authority or in case of emergency, in which latter case the change should be forthwith reported to the Superintending Engineer. 2.

96)

Supplementary estimates.

Any development of a project thought necessary while a work is in progress, which is not fairly contingent on the proper execution of the work as first sanctioned, must be covered by a supplementary estimate accompanied by a full report of the circumstances which render it necessary. The abstract must show the amount of the original estimate and the total of the sanction required including the supplementary amount. 3.

Revised estimates.

97)

When any excess over a sanctioned estimate is foreseen, and there is likely to be unavoidable delay in the preparation of a revised estimate, an immediate report of the circumstances should be made to the authority whose sanction will ultimately be required. When a revised estimate is submitted, it must be accompanied by a statement comparing it with the latest existing sanction of competent authority, and by a report showing the progress made to date.

98)

When excesses occur at such an advanced period in the construction of a work as to render the submission of a revised estimate purposeless, the excesses, if beyond the power of the Divisional Officer to , may be explained in a Completion Report or Statement prepared under the rules in paragraph 99. f)

Procedure on completion of a work.

99) a) A consolidated Completion Statement in Central Public Works Form No. 45 should be prepared monthly of all completed works other than those referred to in sub-paragraph (b), the actual expenditure on which is in excess of the sanctioned estimate by an amount greater than that which the Divisional Officer is empowered to . This Statement should show for each work or group of works the estimated amount, the outlay and the excess. In cases in which the Completion Statement is utilized instead of a revised estimate under paragraph 98, sufficient details must be given, if the excess is more than 5 per cent., to satisfy the authority whose sanction is necessary. b) A detailed Completion Report in Central Public Works Form No. 44 need only be prepared in respect of works on Which the outlay has been recorded by sub-heads. 1. when, if the work was sanctioned by higher authority, the total estimate has been exceeded by more than 5 per cent., and 2.

when, if the work was sanctioned by; the Divisional Officer, the total

estimate has been exceeded by .an amount greater than that which he is empowered to . This report should give a comparison and 'Explanation of differences between the quantity, rate and cost of the work executed and those entered in the estimate. Note.—The Superintending Engineer may, if he so desires, require a detailed Completion Report to be prepared on the completion -of any other work. 100) On the completion of any work of which a Completion Report or Statement is required under paragraph 99, such Report or Statement should be forwarded by the Divisional Officer to the Audit Officer who will, after verification of the figures, transmit it to the Superintending Engineer. Completion plans, if any, should not be sent to the Audit Office, but should be forwarded direct to the Superintending Engineer who will attach them to the Report or Statement on its receipt. After the final disposal of the Report or Statement, it should be returned to the divisional office for record. G. Special rules for petty works. 101) The following procedure will be adopted in the case of new petty works and repairs, the cost of which is not likely to exceed Rs. 2,500 :— I.

If any work, other than ordinary repairs, is required by an officer of a department other than the Public Works Department, a requisition for it will be made in Central Public Works Form No. 32 by the local head of the department, subject, in the case of officers of the Central Departments mentioned in the Appendix, to the amount specific*! in that Appendix against their names. In respect of works of other classes, the officer of the Public Works Department proposing the work will fill in the form.

II.

The Divisional Officer, or an assistant or subordinate empowered by him to act in such cases, will record on the requisition his opinion as to what work should be done and give on the face of the requisition a rough estimate, in lump sums or otherwise, of the probable cost of each item.

III.

The Divisional Officer having sanctioned this estimate, the work will be put in hand at once without the preparation of a detailed estimate, subject to the appropriation of funds and, in the case of works initiated by the local head of a civil department, to acceptance by the latter of the estimate as sanctioned. . H. Special Rules Regarding Repairs.

102) Minor local Governments are competent to determine for what works, portions of works or groups of works separate repair estimates must be prepared. In the absence of such orders, a separate estimate is required for each work. 103) Minor local Governments are empowered to fix the month which is to be considered as the last month of the working year for the purpose of the annual maintenance estimate. The sanction to an ordinary repair estimate lapses on the last day of the year fixed by the minor local Government. 104) Each ordinary repair estimate should include the whole expenditure (including municipal and other taxes, if any, payable by Government) which it is anticipated will be incurred during the working year on the maintenance of the work

concerned. If, however, inconvenience would arise in any exceptional case from the stoppage of the work on the fixed date, the repairs may be carried to completion, the expenditure after that date being treated as expenditure against a fresh repair estimate for the next working year. 105) Estimates for special repairs remain current till the completion of the repairs in the same manner as estimates for original works. 106) In the case of any building, the cost (excluding municipal taxes) of the ordinary annual repairs to which is less than Rs. 2,500, the Superintending Engineer may prescribe, subject to revision from time to time, a lump sum limited to Rs. 2,500 (plus the amount of the municipal or other taxes, if any, payable by Government) for any one building, to cover the cost of maintenance, and within this amount expenditure will be permissible without any detailed estimate being prepared. 107) In cases of urgency, the Superintending Engineer may authorize the commencement of periodical repairs in anticipation of formal sanction to the estimate; but in such cases an approximate sum must be fixed, to the expenditure of which sanction is provisionally given, and the Divisional Officer will be responsible that the regular estimate is submitted at the earliest possible date. DEPOSIT WORKS 108) The department may occasionally,. at the discretion of the local Government, be called upon to execute works for which the is provided wholly or in part from — a) funds of a public nature, but not included in the financial estimates and s of the Government b)

contributions from the public.

Minor local Governments may delegate the power of authorizing the undertaking of deposit works to Chief and Superintending Engineers and to Divisional Officers, subject to such limitations and restrictions as they consider suitable. 109) Where a work is to be carried out partly from^ funds provided in the estimates of the department and partly from funds of the foregoing nature, the contribution will be considered as a lump sum in addition to the Government grant, and the work executed in strict accordance with the procedure laid down for central works. 110) The contribution should be realized before any liability is incurred on of the work. In cases where the minor local Government is satisfied that the money will be forthcoming when required, it may authorize the recovery from the contributor by suitable installment on fixed dates. No interest will be allowed on sums deposited as private contributions for works. 111) In cases where the department undertakes to design and construct a work wholly from the sources alluded to in paragraph 108, such as a town hall or reservoir for a Municipality, or a school or hospital for which funds have been raised by subscription, the following rules will be observed:— I.

The design and estimate will, in the first instance, be drawn up in communication with the party or parties depositing or istering the funds, and must be submitted for the technical sanction of such departmental authority as the extent of the estimate would require in the case of technical sanction to an ordinary central work.

II.

Provision must be made to cover the cost of establishment, tools and plant, s and audit, at such percentages as are prescribed in the Central Public Works Code.

III.

Prior to the work being put in hand, a written approval to the estimate and design must be obtained from the authority depositing or istering the funds and an acknowledgment procured to the effect that, in undertaking the work, the department does not bind itself to complete the work within the amount of the estimate, and that the authority depositing or istering the funds agree to finance any excess that may occur. Any material alteration in design must be similarly dealt with.

IV.

The necessary funds for the prosecution of the work must be realized and paid into the Government Treasury either in a lump sum or in such installments and by such dates as the minor local Government may decide in each case. No advance of Government money for such purpose will be permitted, and in a case where the money is paid by installments, Government will not be responsible for any increase in cost, or damage to the uncompleted work, caused by a temporary stoppage of the work pending receipt of further installments.

V.

It will be the duty of the officer in charge of the work to bring at once to the notice of his superiors and of the local body or individuals any anticipated excess over the estimate, as well as to provide the fullest information in connection with the progress of expenditure, so that no responsibility may attach to Government in the event of the work having to be stopped for want of funds.

VI.

Minor local Governments undertaking such works should satisfy themselves that the extent to which Government is responsible in regard to the execution of the work is thoroughly understood both by the parties for whom the work is to be constructed and by the executive officers to whom its construction is to be entrusted.

VII.

Where the work is of magnitude, or there are any special circumstances which seem to render such a course desirable, an agreement should be drawn up under legal advice. SECTION V. ---BUILDINGS A. FIXTURES.

112)

Every public building should tie provided with all necessary fixtures, and the repair of these should be carried out periodically as part of the repairs to the building. All petty repairs of fixtures and the replacement of broken glass in. doors and windows required during the intervals between periodical repairs, will, however, ordinarily be carried out by the officer" using the building, see item 16 of appendix. 8 to General Financial Rules. B. FURNITURE IN RESIDENCES OF HIGH OFFICIALS.

113) The istration of the furniture funds of the official residence of the Heads of minor local Governments and other high officials including the upkeep of a stock list and the purchase, repair and maintenance of furniture, will be conducted by such officer as may be charged with these duties under rules issued by the Government of Pakistan. The officer responsible for the istration of the furniture grant is required to furnish to the Audit Officer concerned an annual

certificate of verification of furniture in the following form. In every second and fourth year of the incumbency of the high official Other than the Governor-General, and the Commander-in-Chief and at least once in every three years, as special inspection and check of the stock list will be made by an independent Public Works Department officer deputed for the purpose, and the certificate of verification to be submitted to the Audit Officer in that year will be countersigned by that officer in token of his t responsibility for the actual verification. It will be the duty of the Special inspecting officer to satisfy himself that the furniture is being properly maintained in good and serviceable order. Form of Certificate Certified that all furniture in............ has been inspected and checked with the stock lists maintained. I am satisfied i.

that all new supplies up-to-date have been correctly brought on to inventories;

ii.

that the inventories are correct in all respects ;

iii.

that the articles in stock agree with the inventories ;

iv.

that sale proceeds have been properly ed for ; and

v.

that sanctions of competent authority exist for writing off all articles taken off the inventory.

113-A.—In the case of the Governor-General's residences and the Commander-in-Chief's residences, the special inspection of furniture will be made in first and last year of the incumbency by an independent Public Works Department officer deputed under the rules issued by the Government of Pakistan. C. PURCHASE OF BUILDINGS. 114) No authority lower than a minor local Government is competent to authorise the acquisition of a building by purchase, even though the purchase or construction of the required accommodation may have been sanctioned by competent authority. In all such cases a survey and valuation report by the Divisional Officer should be submitted to the minor local Government. D. SALE OR DISMANTLEMENT OF BUILDINGS. 115) No public building, which is not a purely temporary structure, may be sold or dismantled without the sanction, previously obtained, of the Government of Pakistan, if its book value exceeds Rs. 10,000 or, in other cases, of the minor local Government or the Chief Engineer, Central Public Works Department, as the case may be. E. RENTING OF BUILDINGS. 116)

It is the duty of the Divisional Officer to endeavour to get tenants for public buildings not immediately required for Government use. They should generally be let from month to month, but a lease may be given with the Superintending Engineer's sanction. A clause in the agreement should be added, when necessary, to enable the Divisional Officer to terminate the lease at short notice in case the building is required by Government.

117) Public buildings let to private individuals should not be altered or enlarged at Government expense to suit the tenant, and persons occupying public buildings on rent are prohibited from making any alterations even at their own expense, except with the express concurrence of the Divisional Officer. The fact of any additions or alterations being made by the tenant confers no right of ownership on him, nor can the fact of the occupant having made additions or alterations at his own expense be considered as giving him any claim to a set-off against, or diminution Of, rent. These conditions should be entered in the agreement or lease. F. INSURANCE OF BUILDINGS. 118) Insurance of Government buildings should not usually be effected, but minor local Governments may authorize specially valuable property, liable to special risks to be insured. G. USE OF PUBLIC BUILDINGS AS RESIDENCES. 119) No Public building may be occupied as a private residence except under orders of the Superintending Engineer. H. OF IMMOVABLL GOVERNMENT PROPERTIES. 120) Each Divisional Officer will maintain a in the pres-scribed form of all' immovable Government properties in charge of the department within his division. SECTION VI.—STORES. A. 121)

GENERAL.

The stores of the Public Works Department are divided into the following classes, viz., (i) Stock, or general stores, (ii) Tools and plant, (iii) Road metal and (iv) Materials charged direct to works. The Divisional Officer is responsible that proper arrangements are made throughout his division for the custody of stores and for their protection from deterioration and fire, while, unless there are orders to the contrary, the officer in charge of a sub-division is responsible for the correctness of all the stores belonging to it. B. PURCHASE, MANUFACTURE AND REPAIRS OF STORES.

122)

Stock, road metal and other materials required in the ordinary course for the execution of sanctioned works may, subject to the provisions of the rules for the supply of articles for the public service, be procured on the responsibility of the Divisional Officer without special .authority, though the Superintending Engineer's approval should be obtained to the measures proposed for the purchase of stock in large quantities. If the stores are to be manufactured, a separate estimate for their preparation may be required, as laid down in paragraph 124. The restriction imposed by the rules for the supply of articles for the public service do not apply to purchases made by or on behalf of States which have acceded to Pakistan, Port Trusts, Municipalities or local funds, excepting when the stores purchased are paid for from Government, revenues on behalf of Government or from funds advanced by Government; in the latter circumstances, the minor local Government may, however, direct that the provisions of the rules in question need not apply. When a Public Works Department officer carries out a work for any of the local bodies referred to above, the said rules shall apply, except when the local body specially desire to have the stores purchased otherwise, and the minor local Government

has .accorded its approval thereto. 123)

Articles comprised within the head "Tools and plant” can only be purchased or manufactured against- sanctioned estimates, with the exception of purchases or manufactures not exceeding Rs. 500, for which estimates are not required. The powers of officers to sanction estimates for the purchase, manufacture and repair of tools and plant are, subject to the above exception and to the note below, the same as their powers to sanction estimates technically under paragraph 68. Note. — Live-stock can be purchased only with the sanction of the Minor Local Government, subject to a limit of Rs. 1,000 in any one case, but the Chief Engineer, Pakistan Public Works Department,, may sanction purchases up to Rs. 500 in a year. Expenditure in excess of Rs. 1,000 requires the sanction of the Ministry of Finance of the Government of Pakistan. The Chief Engineer, Pakistan Public Works Department, and Superintending Engineers, but no officer of a lower status, may sanction purchases of furniture for offices of the Public Works Department. Their powers in this regard are subject to a maximum expenditure of Rs. 1,000 and Rs. 500, respectively, for each estimate. Estimates in excess of Rs. 1,000 require the sanction of the Ministry of Finance.

124)

The manufacture or collection of material involving an outlay of Rs. 10,000 or upwards must, in all cases, be covered by an estimate showing the proposed outlay and the material to be received. If the material be for a work already duly sanctioned, or for reserve stock within the sanctioned limit for the division, the estimate will merely require the approval of the Superintending Engineer, but in all other cases the estimate must be duly sanctioned by competent authority, as though for an original work.

125) Ordinarily, material should be purchased only for works in progress and no reserve of stock should be kept except with the specific sanction of, and to a money limit to be prescribed by, the minor local Government. If such a reserve has been sanctioned, the Divisional Officer is authorised, subject to the approval or sanction of the estimate therefore where required by the provisions of paragraph 124, to purchase or manufacture stock to an extent sufficient to keep it up to this limit. C. SALE AND WRITE-OFF OF STORES. 126)

All articles of stock (not including tools and plant) which are not likely to be required during the following twelve months, should be reported to the Divisional Officer who will, if necessary, take the Superintending Engineer's orders as to their disposal.

127)

When stock materials are sold to the public or to other departments, an addition of 10 per cent, must be made to cover such charges on of supervision, storage, and contingencies as are not provided for in the rates fixed under paragraph 193 and 195-A of the Central Public Works Code. This addition may, however, be waived by the officer empowered to sanction the sale in the case of surplus stock which, in his opinion, would otherwise be unsaleable. See also paragraphs 193, 195, and 437 of the Central Public Works Code.

128) Except as provided in paragraph 127, no public stores may be sold otherwise than by public auction, without the permission of the Superintending Engineer. Commission, which should ordinarily not exceed 5 per cent., may be allowed to the auctioneer, not being a departmental subordinate, but no commission can be allowed on private sales. Note. — When stores are sold by auction, responsible officer or subordinate should attend and record the final bids, in order to enable the sale s rendered by the auctioneer to be checked. 129)

When stores of any kind become unserviceable, a report thereof should be made in Central Public Works Form No. 18. This should be done at once on discovery of the fact.

130)

All losses of stock should be immediately investigated and steps-taken to obtain the sanction of competent authority to their write-off, if necessary. See also paragraph 47 of General Financial Rules. Note.—In the case of serious losses, the Divisional Officer should hold a departmental enquiry, and record the evidence and his findings thereon, including a finding as regard the responsibility and culpability of the persons concerned. D. STOCK TAKING.

131) Divisional Officers are to have stock taken throughout their divisions at least once a year. It is not necessary that all the stores of a division, or even of a sub-division, should be checked and counted at the same time, but the dates on which articles are taken stock of should be entered in the store returns. Important stores should, as a rule, be counted by an officer not below the rank of a sub-divisional officer. F. MATHEMATICAL INSTRUMENTS. 132) All new instruments required for the Public Works Department, which have been provided for in sanctioned scale, should be obtained by indent from the DirectorGeneral Survey of Pakistan. Except when the cost does not exceed Rs. 50, all indents on the Director-General Survey of Pakistan, should be accompanied by a certificate by the indenting officer to the effect that the supply of the article detailed therein is covered by a sanctioned estimate, and the specific reference numbers of the instruments shown in the price list of that office should always be quoted. Instruments requiring repair should ordinarily be sent to the Director-General Survey of Pakistan, or to the Depot from which they were supplied for the purpose. Surveying and mathematical instruments should not be stocked in excess of requirements and surplus instruments should be returned either to the DirectorGeneral Survey of Pakistan or to the Depot from which they were obtained. 133)

The Divisional Officer is responsible that the surveying and mathematical instruments in his division are properly cared for. Any injury to the instruments due to neglect or carelessness should be made good at the expense of the officer or subordinate responsible for the damage. F. STORE-KEEPERS.

134) If a Store-keeper is appointed, he will have nothing to do with the disbursement of

cash the supply of materials, or the preparation of bills. His duties will be confined to the custody, preservation and issue of the stores under his charge, and to keeping the required returns relating to them. G. POWERS OF MINOR LOCAL GOVERNMENTS AND OF OFFICERS OF THE PUBLIC WORKS DEPARTMENT IN RELATION TO THE SALE AND WRITE OFF OF STORES. 135)

The following powers are exercised by minor local Governments and by officers of the Public Works Department in relation to the sale, disposal and write-off of stores.

Minor local Government.

a)

Losses due to depreciation of stock.

Full

b)

Losses on stores due to fraud or the negligence of individuals or to other Rs.10,000 causes.

Chief EngiSuperinneer Pakistending tan Public Engineer. Works Departm ent .

D ivisional Officer.

Rs.20,000

Rs.10,000

Nil

..

Rs.1,000

Nil

Issue of orders declaring stores, other than those referred to under (a) and surplus or unserviceable, the original purchase value of the articles being estimated if not known

Full

Rs.20,000

Rs.10,000

Rs.2,500

Issue of orders for disposal of stores declared by competent authority to be surplus or unserviceable (subject to any orders the superintendin g E ngineer m ay have ed when the stores were so declared by himself or by the minor local Government)1

..

..

Full

Rs.10,000

e)

Sale to private persons at full value2 plus ten percent unless waived.

..

..

Full

Rs.1,000

f)

Write-off from returns of tools and plant of article of which full value has been recovered

..

..

..

Full

Full

Rs.20,000

Rs.10,000

Rs.1,000

..

..

Full

Rs.1,000

c)

d)

g)

Write-off from returns of tools and plant of which part value has been recovered.

h)

Adjustment of losses on manufacture .

1

The authority issuing orders under this clause should, after the disposal of stores of which value s are kept, determine and intimate to the audit officer concerned the net amount to be written off to the final head (to be specified) as " loss on stock " 2

See also paragraph 195 of the Central Public Works Code,

APPENDIX. (Referred to in paragraphs 60 to 62.) Powers of authorities to accord istrative approval to works required to meet the needs of the Central Departments specified. N a m e o f A u th o rities

Residential N on Buildings. reside n tia l B uildings. Rs.

Rs.

Central Board of Revenue

20,000

20,000

Collector of Customs, Karachi.

2,500

2,500

Central Board of Revenue...... ... ... ... ..

20,000

20,000

Governments of East Bengal, and Sind........

10,000

10,000

Board of Revenue, East Bengal....... ... ...

2,500

2,500

Revenue Commissioner Sind...:............

2,500

2,500

Collector Central Excise and Salt, Western Pakistan.

10,000

10,000

Assistant Collector Kohat and Chief Mining Engineer, Khewra.. .. .. . . . .

1,000

1,000

Central Board of Revenue..................

20,000

20,000

Commissioners of Income Tax..............

2,500

2,500

2,500

2,500

Auditor General....... ... ... ... ... ...

..

5,000

All Civil ants-General.. . . . . . .

..

1,000

Customs Department.

Salt Department.

Income Tax Department.

Mint. M in t M a s t e r . . . . . . .. .. . . . . . . . . . . . . . . . . . . . Ministry of Finance (s.)

Posts and Telegraphs.

Director-General of Posts and Telegraphs....

10,000

20,000

Postmaster-General, Director, Posts and Telegraphs, Sind and Baluchistan, Controller of Telegraph Stores and Director of Wireless.

10,000

20,000

5,000

5,000

10,000

10,000

5,000

5,000

10,000

10,000

…

2,500

5,000

5,000

4,000

4,000

2,500

2,500

10,000

10,000

…

5,000

5,000

5,000

Survey Department. Director-General Survey of Pakistan .......... A rc h a e o lo g ic a l D e p a rtm e n t Director of Archaeology in Pakistan. ......... Forest Department. Inspector-General of Forests ................ Agricultural and Civil Veterinary Departments. Director of Dairy Research . . . . . . . . . . . . . . . . . . Imperial Dairy expert . . . . . . . . . . . . . . . . . . . . . . Meteorological Department. Director-General of Meteorology. ........... Printing and Stationery. Controller

of

Printing and Stationery, Pakistan . . . . . . . . . . . . . . . . . Broadcasting.

Controller of Broadcasting . . . . . . . . . . . . . . . . . . Civil Aviation . Director of Civil Aviation in Pakistan ........ Geological Survey of Pakistan. Director Geological Survey of Pakistan. ..... Mines Department Chief Inspector of Mines in Pakistan. ....... Public Works Department. Chief Engineer Pakistan Public Works Department in respect of original works in connection with buildings for which the Ministry of Health and

Works is the istrative Ministry................................. ln the East Bengal, the Punjab, and Sind Provinces....................... Provincial Governments (in the case of Public buildings appertaining to the Government of Pakistan)................................

20,000 …

10,000

2,500

2,500

500

500

…

50

Home Division Director, Intelligence, Bureau................ Deputy Director, Intelligence, Government of Pakistan, Peshawar...... Miscellaneous. Local Head of any Central Department not specifically mentioned.....

INDEX This index has been com piled for the purpose of assisting references. N o expression used in it should be considered as in any w ay interpreting rules. the Paragraph. A 47,93

A c c id e n ts --Divisional Officers required to report ..

..

.. 43

ant---Divisional— responsible correct for compilation of s .. Position of Divisional— in relation to Divisional O.fficer . . . A c c o u n tsResponsibility --of Divisional Officers for—.. .. Responsibility of superintending Engineers for Acquisition of land---See Land. A d d itio n s S —ee Alterations.

.. ..

.. 43 42 34 60,61,62

A d m in is tra tiv e A p p ro v a l By whom given

..

..

Definition of— Minor local Governments may delegate powers of— to subordinate officers... .. .. Not required to irrigation works Of Government of Pakistan when required

54 64

Powers of Authorities to accord—to works for certain central departments

54 Note 62 Appendix

Powers of minor local Governments to accord— to :— Addition to residential buildings..

..

Alterations and additions to Circuit Houses .. Expenditure upon Government Houses

63(a)

..

63(b)

..

60 Note.63(c)

..

Works generally 60 Powers of Public Works Department of minor local Government to 63(a) Note accord-to additions to residential buildings. Procedure for obtaining-54 Revised—to alterations in original proposals when required.. . . . . 54 Revised—when necessary cases in of excesses over original estimates .. 65 When required ., . 54 1-A A g en cy — For execution of original works, special and ordinary repairs

,.

..

A lte ra tio n s — istrative approval of Government of Pakistan to—of existing residential buildings when required .. .. ..

63

Divisional Officers prohibited from making—in sanctioned designs .. Important structural—require orders of original sanctioning authority .. Powers of local Governments to accord istrative approval to—to Circuit Houses .. .. Powers of Public Works Department of minor local Government to accord istrative approval to - of residential buildings .. Revised istrative approval to—in original proposals when required Appropriation (s)— Definition of— .. .. Operates as expenditure sanction.. .. .. Powers of minor local Governments to sanction— A u d it O ffic(s e r)—

95 56 63(b) 63(a) Note 54 57 55 76 29

Exercise concurrent control with Chief Engineers over s matters . . Must be informed if work commenced without necessary sanction or funds

58

Required periodically to inspect furniture and stocks in residences of high 113 officials.. 2

Term includes Pay and s Officer B B ridges —

79

Removal of — requires sanction of Government of Pakistan . . of—and culverts how maintained

120

Budget Estimates —

30

Chief Engineer responsible for preparation of — . . Buildings--1-A Agency for execution of original works, special and ordinary repairs rela ting to— .. All Public— to be inspected periodically by Superin tending Engineers and 35,45 Divisional Officers .. Consent of Superintending Engineer required to occupation of public— as 119 residences .. .. Cost of portion of— dism antled without replace ment how adjusted 52 Note 2 Divisional Officers respon sible that plans of— corrected when altera tions made .. 45 Note .. Insurance of Govern ment— when permissible 118 Leases of Government— to private individuals may be granted by tending Superin 116 Engineers .. Papers to be submitted with applications for sanction to purchase— . 114 Powers of Superintending Engineers to sanction lump sum estimates for repairs 106 to— .. ... Public— to be provided with necessary fixtures.. 112 Purchase of— requires sanc tion of minor local Government .. .. 114

of—how maintain ed ... . .. 120 to fixtures in— how executed and charged ... .. .. 112 Sanction of Government of Pakistan when required to sale or dismantlement of 115 —. of leases of public— to private individuals .. 116,117 C Cashiers16 Must furnish security .. 26 CasualtiesProcedure to be observed when charges fall vacant owing to sudden 7

Censures— Entry of—in personal regis ters of engineering subordinates... .. Chief Engineers— Control of— over expendi ture .. ... .. Duties of— .. Exercise concurrent control with Audit Officers over s matters

30 ...

Chief Engineer----concld. May be empowered to authorize undertaking of deposit works .. .. Position of— .. .. Powers of—to accord technical sanction .. Responsibility of—for transfers and postings .. Responsibility of—for budget estimates .. .. Responsibility of—for revenue assessments.. .. Responsible for communication of sanctions to Audit Officer .. .. Responsible for watching expenditure a g a i n s t grants .. .. .. Circuit Homes-Powers of local Governments to accord istrative approval to additions and alterations to— Civil Officers-Extent to which Divisional Officers required to comply with demands of—for estimates.. Requisitions by—for petty works and repairs .. Clerical Establishment-May be required to furnish security .. .. .. C o d e, C en tral P u b lic WDepartm o rk ent— S c o p e o f ..

..

27-31 29 108 27 68 28 30 31 78 30 63(b) 54,56 Note 101 16 1

..

C o llec tion—

124

Of materials costing more than Rs. 10,000 must be covered by estimate .. C o m m a n d e r-jn -C h ie f—

1

Rules regarding residence of— not overriden by Code .. .. Commencement of work—

75

Before detailed estimates of complete project sanc tioned .. .. By Divisional Officers pro hibited without sanctionof competent authority..

95

C o m m e n c e m e n t o f wconcld. o rk —

107

On periodical repairs in anticipation of sanction to estimate Rules to be observed before

58

C o m m e n d a tio n s —

7

Entry of—in personal s of engineering subordinates C o m m is s io n —

128

Of 5 per cent, allowable to auctioneer on sale stores of Communications—

1-A

Agency for execution of original works, special and ordinary repairs relating to — .. See Roads. Completion Plans---

100

Disposal of— C o m p le tio n R e p o rts --Disposal of— Divisional O fficers respon sible for— .. .. How to be fram ed.. .. O ffice of record of .. Superintending Engineersponsible re that no delay allowed to occur m in ission sub of— Utilization of— as revised estimates.. .. .. When required .. C o m p le tio n S ta te m e n t— How to be framed.. .. When required .. . Utilization of—as revised estimate .. .. Contingencies— Allowances for—in estimates .. .. .. Powers of authorities to direct — to new works .. C o n tract D o cu m en ts—

100 46 99(b) 100 35 72,98 99(b) 99(a) 99(a) 98,99(a) 82 85 89(c)

List of—required.. Must be approved by authority competent to accept tender before tenders invited

89(a)

Contract (s)—

91 Note 2.

Amount of for purpose of determining authority competent to accept—. Except under legal advice must be executed on standard forms .. 89(c) Minor local Governments may permit or condone departures from rules relating 89(g) to .. ..

Must be strictly enforced.. Officers empowered to execute—.. .. Powers of officers to give several—for the same work to different contra ctors .. .. Restrictions on powers minor of local Governments and officers to accept— Should contain stipula tions as to quantity of work and time allowed for execution .. See also Contract docu m ents, Tenders.

89(f) 91 90 89(d) 89(c)

D D e ath sProcedure in cases of—due to accidents on works..

93

Defence Ministry—

87

Reference to—of proposals for occupation of land held for Military purposes .. .. .. 111-IV

Deposit works — Advances of Government money to meet arrears contributions in for—prohi bited .. Allowances to be made estimates in for—for de partmental charges

111-II

Authorities authorized to sanction undertaking of— .. .

108

Definition of—

108

Department may be requir ed to undertake—

108

Excess on—to be imme diately reported No interest allowed on sums deposited for— ..

111-V 110

Procedure to be followed in undertaking—-

111

Procedure when works exe cuted partly from de partmental funds and partly from109 contributions Realization of contribu tions

110

Rules regarding—...

111

Dismantlement—

115

Authorities empowered to sanction—of public buildings ... 11

Dismissal (s) Month's notice to be given to temporary and work charged establishments on . . . . Divisional Officers-Authorities from whom— can receive orders Duties of— .. ..

..

50 40-56

Extent to which— required to com ply with demands of Civil Officers for. 54, 56 Note estimates .. .. May be empowered to authorize undertaking deposit of works .. .. 108 May reduce technical sancti ons if excessive .. 74 May remit percentage char ges on sale of surplus stock .. .. 127 Position of—in relation to divisional-ants .. 43 Power of— 91 To accept contracts To accord technical sanc tion to estimates 68 To adjust losses on manufacture of stores 135 (h) To dispose of unservice able or surplus stores. 135 (d) To issue stores to private persons .. .. 135 (e) To excesses over estimates .. ., 71 To purchase and manu facture tools and plant 123 To purchase stores for reserve stock .. ,. 124 To purchase stores under sanctioned estimates.. 122 To sanction repairs to tools and plant .. 123 To sanction temporary and work-charged establishment.. .. 12 To write-off tools and p lant.. .. .. 135 (f) and (g) Prohibited from making material alterations in sanctioned designs .. 95 Required to inspect all public buildings annually 45 Required to inspect furni ture in residences of high officials .. .. 113 Required to maintain regis ter of buildings... .. 120 Required to oppose propo sals for construction of works unless satisfied of their 54 necessity ., .. Required to report acci dents .. .. ... 47, 93 Required to report sanctions accorded by them monthly... 78 Required to report surplus stock .. .. .. 126 Responsibility for revenue assessments .. 49 Responsibility for transfers 41 Responsible for s 42, 43 Responsible for is tration of grants .. 48 Responsible for arrange ments for custody of stores .. .. 121 Responsible for completion reports .. .. .. 46 Responsible for land and buildings in their charge 45 Responsible for reports of probable excesses .. 44 Responsible that plans of buildings corrected on completion of alterations 45 Note Should endeavor to find tenants to, vacant build ings .. .. .. 116 E 7 Engineering subordinates— Maintenance of personal s for— .. . May be required to furnish security .. .. .. Establishment--Allowances to be made for—in estimates for deposit works

16 111-II ..

General rules regarding— borne on

Provincial cadres

..

4-6

See also Engineering subordinates, Temporary establishment, Work-charged establishment, Medical establishment Estimate (s)— 81 Abstract of—how framed Allowance for contingen cies in—' ... .. 82 Allowance to be made in —for deposit works, forestablishment and tools and 111-II plant . ... ... Commencement of periodi cal repairs in anticipa tion of sanction to— ... 107 For manufacture or collec tion of materials how dealt with- ... ... 124 For repairs to public buil dings should include taxes payable by Gov 104 ernment .. .. . Definition of term .. .. 81 Items to be included in— for repairs .. .. 104 Lapse of sanction to — .. 77 Lapse of sanction to —for ordinary repairs.. .. 103 Of cost of land for acqui sition how framed .. 86 Provision for work-charged establishment in—howmade. .. .. 10 Required for collection or manufacture of- materials costing more than Rs.124 10,000.. .. Required for purchase or manufacture of tools and plant if cost exceeds Rs. 123 500 .. .. .. Sanction to — for special repairs does not lapse at end of year .. .. 105 Separate — necessary for repairs to each work or group of works .. .. 102 Superintending Engineer may sanction lump sum— for repairs to buildings106 Working year for annual maintenance — fixed by minor local 103 Governments See also Revised estimates and Supplementary estimates. Excess(es)—

44

Divisional Officers responsible for reporting probable — .. .. .. Of less than 5 per cent, how dealt with.. .. .. On deposit works to be immediately reported .. On residential building , forming part of a project estimate ... Powers of authorities to — over estimates .. Revised istrative approval when necessary in case of—over original estimate .. .. ..

71 111-V 85 Note 71 65

See also Revised estimates and Supplementary estimates. E x p e n d itu re S a n c tio n —

55

Definition of — .. .. Given by Finance Ministry Modifications in—

66 67 F

79

Ferries— Removal of—requires sanction of Government of Pakistan.. . . . .

66

Finance Ministry— Expenditure sanction given by —

..

..

.. 112

Fixtures — Public buildings to be vided pro with necessary— . Repairs to— in buildings how executed .. . Forms —

112 17

Sanction of Government of Pakistan required to alterations in standard— .. F u rn itu re —

123 Note

Powers of Superintending Engineers to purchase office— .. Special rules regarding — in residences of high officials

113

G G o v e rn m en t H o u s es — Powers of minor local Governments to sanction outlay on— ... ... Restriction on powers of minor local Governments to sanction supplementary estimates for ... Special rules regarding furniture in ... ...

60 Note 63 (c) 113

See also Governor-General's residences. G o ve rn m e n t of P ak is ta n— istrative approval of — required to :— Estimates for additions and alterations' to Circuit Houses in certain cases . Estimates in excess of the powers of minor local Governments or officers of central departments . Sanction of—required to:— Abandonment of main roads Alterations in standard forms ... Occupation of land held for military purposes . Removal of bridges and ferries... Sale or dismantlement of buildings costing more than Rs. 10,000 Governor-General's residences—

63 (b) 62 79 17 87 79 115 1

Special rules regarding—not overridden by Codes. G ro u p s o f w o rk s — Definition of— ... Limitations on sanctions of officers to—... G u a rd s — Employment of—other than police ... ... ...

59 Note 59 14

13

Rules regarding employment of police— I

132

In d e n ts — Certificate to accompany— for mathematical and surveying instruments

36

In s p e c tio n re p o rts — On Divisional Officers' offices required from Superintending Engineers In s tru m e n ts — See Mathematical and veying Instruments.

118

In s u ra n c e s — Minor local Governments may effect — of specially valuable property Interest-No—allowed on sums deposited as contributions for public works

110

Irrigation works—

54 Note

istrative approval to —not required ... L L a b o u r re p o rts —

94

How prepared Land—

86

Rules for acquisition of— Special rules regarding occupation of—held for military purposes ...

87

L a p s e o f sa n c tio n

77

To estimates . Leases — Superintending Engineers may grant—of public buildings to private individuals .. . .. .. of — of public buildings to private individuals .. .. .. LeaveApplications for—of officers borne on Provincial cadres how made L iv e -s to c k ---

116

116, 117 6 123 Note

Powers of minor Governments to purchase ... L o c a l B o d ie s--Rules regarding purchase of European Stores for or by—122 inapplicable in certain cases .. ..

9

L o c a l F u n d w o rk s — M em bers of departm ent may be em ployed on— at discretion of m inor local Governm ent ...

88

Lo cal G ov ernm en ts— Powers of minor—in miscellaneous matters:— To accept contracts To purchase live-stock . To sanction outlay on Government Houses To write-off irrecoverable value of stores lost .. Powers of minor—to accord istrative approval to:Alterations and additions to Circuit Houses Alterations and additions to residential buildings Works generally . . . Restriction on powers of minor—to sanction supplementary estimates for Government Houses ....

123 Note 60 Note 135 (b) 63 (b) 63 (a) 60 63 (c) 130

Losses--Of stores to be immediately investigated Powers of authorities to write off—of stores Powers of authorities to adjust —on manufacture of stores Powers of Superintending Engineers to sanction estimates for - of stores due to depreciation ..

135 135 (h) 135 (a)

M M a n u fa c tuDivisional re officers m ay-stock to keep reserve up to sanctioned .. Estim ates for— of mater ials how dealt with .. Estim ates required for— of tools and plant if cost exceeds Rs. 500 . Of materials costing more than Rs. 10,000 must covered be by estimate. . . Powers of authorities to — tools and plant .. .. Powers of Divisional offi cers to adjust losses on — of stores .. Materials--Charged to works, included under head of " Stores " Estimates for manufacture and collection of— how dealt with . Manufacture or collection of— costing more than Rs. 10,000 m ust covered by estim ate ..

lim 125 it

M athe m atical an d S urveying ins trum en ts—

132

Certificate to accompany indents for— ... .. Cost of repairs of damage to—recoverable from person responsible Repairs to—-how executed To be obtained from Survey Department .. .. M easu rem en t B o oks— Superintending

124 123 124 123 135 (h) 121 124 124 be

133 132 132 37

Engineers required to inspect— ..

M e a s u re m e n ts —

37

Superintending — .. .. ..

Engineers responsible for observ ance of rules regarding check 15

Medical establishment— Rules regarding— .. See also Sub-Assistant Surgeons.

121

M etal--Road—included under head of " Stores "2

2

M inor LocalG o v e rn ment(s)— Definition of term— .. Exercise discretion as regards insurance ofvincial pro property .. Filling of posts under— .. Fix reserve limit of stock for divisions .. .. Fix working year for annual maintenance estimates .. Make rules regarding security deposits May authorize employment of guards.. .. May authorize undertaking of deposit works May delegate powers of ministrative ad approval to subordinate authorities May employ of department on Local Fund works .. May exercise powers dele gated to Public Works Department officers .. May frame rules to regulate execution of work by piece-work May permit or condone departures from rules relating to contracts .. May prescribe procedure for scrutiny of designs and estimates of works required in public interests .. .. .. May prescribe subsidiary rules for preparation of estimates .. May sanction purchase of buildings for public poses pur .. .. May sanction sale or dis m antlement of buildings valued at less than Rs. 10,000 .. .. Ministry of Health and works exercises powers of a— for circles and divisions under its control .. .. ..

118 4, 5 125 103 16 14 108 64 9 3 88 89 (g) 54 Note 81 114 115 2

N Notice--Month's—to be given by, or to, temporary and work charged establishments on resignation or dismissal .. .. ..

11

O 1-A

O rig in a l W o rk— (s ) Agency for execution of— Cost of—replaced how adjusted .. Definition of— ..

..

..

52 Note 1 52 P 2

Pay and s OfficerTerm Audit Officer includes — ..

...

Personal s —

7

Must be maintained for engineering subordinates Petty WorksDefinition of— . ... . Detailed estimates not required for— .. Procedure in regard to — Requisitions by Civil Officers for— .. .. Piece-work —

101 56, 101, 111 101 101 88

Definition of— Minor local Governm ent m ay fram e rulesgulate to re execution of work by— .. .. Not included in the term 'contract' .. .. Plans-Divisional Officers responsible for maintenance of— of all lands within their charge .. .. .. Record—to be maintained in Divisional Officer's office .. .. .. Divisional Officers responsible that—of buildings corrected when any alterations made .. ..

88 .. 88 45 45 Note 45 Note

P o lic e G u a rd sVide — Guards Posts---Filling of—under minor local Governments

4, 5

P o w e rs o f s a n c tio n — See Divisional Officers, Minor local Governments, etc. P ro g re s s re p o rts —

94

Preparation and submission of— Project(s)--Affecting interests of more ~than one province .. Cost of substantial sectionof—abandoned how dealtwith.. . . . . .. Papers to be submittedwith— .. ... . Savings due to omission of substantial section of—may not be utilized on other sections ..

80

P ro v in c ia l G o v e rn m e n ts —

6

Applications for leave or retirement of officers borne upon the cadres of— ... . . Appointment to posts under a minor local Government of officers borne upon the cadre of— .. Obtaining of Officers from .. .. .

5

73 81 84

P u rc h a s e —

4 122

Cases where rule regard ing— of European Stores inapplicable .. .. Divisional Officers may— stock to keep reserve up to sanctioned limit Estim ates required for— of tools and plant if cost exceeds Rs. 500 .. ..

125 123

Of buildings requires sanc tion of minor local Government .. .. Of stock for execution of sanctioned works ... Papers to be submitted with applications for sanction to— buildings .. .. Powers of authorities to— off ice furniture .. Powers of authorities to— stores .. .. .. Powers of authorities to— tools and plant .. .. Powers of minor local Governm ents to— live stock .. ' .. .. R

114 122 114 123 Note 122, 125 123 123

R e -a p p ro p ria tio n — See Appropriation. 18

R e c o rd s — Destruction of official— .. Office of—of completion reports

..

..

..

R e c o rd p la n s — To be maintained in divisional offices

..

100 45 Note

..

R e g is te r o f B u ild in g s —

120

To be maintained .. R e g iste r o f In cu m b e n ts —

19

To be maintained in divisional and sub-divisional offices .. .. Religious edifices-Must not be destroyed or injured in execution of works ..

92

R e m iss io ns —

127

Of percentage charges on stores .. .. .. Renewals and ReplacementsGeneral rules regarding classification of — .. RepairsAgency for execution of— Commencement of work on periodical—in anticipa tion of sanction to estimate .. .. .. Definition of— .. .. Detailed estimate not re quired for petty— Items to be included in estimates for— Lapse of sanction toestimates for—other thanspecial .. .. Minor local Governments fix- working year for— estimates.. .. .. Power of authorities to sanction—to tools and plant .. .. Powers 'of Superintending Engineers to sanctionlump estimates for—to buildings.. .. .. Procedure in regard to requisitions for— .. Separate estimates necess ary for—to each work orgroup of works .. Taxes on public buildings payable by Government to be included in- esti mates for— .. .. To fixtures in buildings how executed and charg ed .. .. To mathematical and sur veying instruments how executed .. .. .,

52 Note 1 1-A 107 52 56, 101 104 103 103 123 106 101 102 104 112 132

R eplacem ents— SeeR enew als and R eplace m ents. R e po rts—

7

A nnua l— on engineering sub o rd in a te s to be mtaainined .. .. .. Requisitions -

101

B y C iv il O ffic e rs fo r p e tty w o rk s a n d re p a irs ..1 2 5 R e se rv e o f s to-ck 125 R u les re ga rdin g m ainten ance o f— .. .. .. R e sid en tial bu ild inCgsonditions on w h ich nistra i tive ap prova l to alteratio ns 63 or (a) additio ns to— m ay be given .. E xcesses on— fo rm ing part of a pro je ct estim a te .. 85 Note P o w e rs of P u blic W o rks D epartm e nt of m ino r loca l G overnm ents to accord63 (a) Note inistrative approva l to addition s to - . .. .. R e sig na tion-M on th 's n otice to be give n by tem p ora ry a nd w ork-charged 11 establishm ents o n Retirement—

6

A p p lic a tio n s fo r— o f o ffic e rs b o rn e o n P ro vin c ia l ca d re s h o w m a d e R evenue---

31

R es p o n sib ility afosrs e sms en ts o f:— C hie f E n g in e e rs . Divisional Officers ... Superintending Engineers R e v ise d es tim a te (s )— Powers of authorities toaccord technical sanctionto— .. .. .. Report and comparative statement • must accom pany— .. .. . . . Utilization of completion report as— ... ... When necessary .. .. Roads-istrative approval to—not required .. . Main—may not be aban doned without sanctionof Government of Pakis tan . .. .. ..

49 38 70 97 98 69 54 Note 79

See also Metal. S Sale--Authorities competent to remit percentage charge on—-of surplus stock .. Comm ission allowable to auctioneer on— of stores Of stores must be by public auction .. .. .. Percentage addition ordina rily to be made to value when stores sold to public or other departments ..

127 128 128 127

77

S a n c tio n s )— Lapse of—to estimates ... To works applies only toprecise objects for whichestimate intended to pro vide ... .. .. Monthly return of— ..

83 78

See also Expenditure sanction and Technical sanc tion. Savings--Due to abondonment of substantial section ofproject a may not be utili zed on other sections .. On works may not be utili zed for additional work not contemplated in origi nal project .. .. Security deposits— For performance of contracts should always be taken . Rules regarding—of estab lishment .. .. .. Special repairs--Agency for execution of— Sanction to estimates for— does not lapse at end of year ... Stock--Authorities competent to remit percentage charges on sale of surplus— .. Divisional Officers may purchase or manufacture —to keep reserve up to sanctioned limit Included under the head of "Stores" Not likely to be required within twelve months to be reported for orders to Divisional Officer Purchase of—for execution of sanctioned works .

84 83 89 (e) 16 1-A 105 127 125 121 126

Superintending Engineer responsible for verification of—in division

122 35

Stock-taking----

131

Arrangements to be madefor—

... 134

S to re K e e p e rs — Duties of— . May be required to furnish security ..

16 122

Stores— Cases where rules regarding p u rch a se , o f E u ro p e inapplicable an— Classification of—

121

Commission allowable to auctioneer on sale of---

128 135 (h)

Divisional Officers may ad just losses on manufacture of—..

..

Divisional Officers responsible for arrangements for custody of— . Losses of— to be immediately investigated .

121 130

..

Percentage addition ordinarily to be made to value when — sold

to

127

public or other departm e nts Powers of authorities

..

..

..

to purchase or manufacture. . . . .

124

..

Powers of authorities to write-off irrecoverable value of— lost . .

135 (b)

Powers of officers to dispose of unserviceable or surplus ..

135 (d)

Powers of officers to write-off unserviceable—

..

135 (d)

..

Powers of Superintending Engineers to sanction estimates for losses of— du e to de precia tion ..

135 (a)

R e po rt o f u nservicea ble — S a le of— m ust be by lic pub a u ctio n .

129 128 15

..

.

Sub-Assistant Surgeons — Allowed as part of departmental establishment ..

51

Sub-Divisional Officers--Responsibilities of—

.. 47, 93

Superintending Engineer(s) — Accidents must be reported to-

..

..

..

Approval of— required to large purchases of stock for sanctioned works . .

122

Correspondence by — with other departments

39

D u tie s o f— . .

.

..

32-39

..

May authorize commencement of work on periodical repairs in anticipation of sanction to estim a te .. .. ..

107

May authorize sale of stores otherwise then by public auction . .

..

128

empowered to authorize undertaking of deposit works . .

108

May be

May be required to exercise supervision over Local Fund expenditure

9

May demand submission of Works Slip

34

..

..

May divert the contingencies of an estimate to new works May permit public buildings to be used as resid e n ce s May require security from establishment . . May sanction destruction of records . . May sanction leasing of buildings

..

.. ..

..

.. ...

Must report sanctions accorde d b y the m se lve ands by their Divisional

... ..

85 119 16 18 116 78

Officers monthly to Chief Engineer..

..

... 91

Powers of — To accept tenders

..

To accord technical sanction to works . .

68

..

To dispose of unserviceable or surplus stores .

..

135 (d)

To divert contingencies to new w orks

.

85

..

71

To excesses over estimates

..,

.. ..

To sanction employment of temporary and work charged establishment . .

12

To sanction estimates for losses of stores due to depreciation ..

135 (a)

..

To sanction estimates for repairs to tools and plant

123

To sanction lump sum estimates for repairs to buildings

106

To sanction purchase and manufacture of stores

124

To sanction purchase and manufacture of tools and plant To sanction purchase of office furniture

123

..

123 Note

..

To write-off irrecoverable value of stores lost ..

135 (b)

To write-off unserviceable stores ..

135 (d)

..

Required to inspect and report on offices of Divisional officers .. Required to inspect measurement books.. Responsibility for transfers and postings Responsibility for revenue assessments

36

..

39

.. ..

33

.. ..

38

..

Responsible for efficiency of establishment in their circles Responsible for investigating excesses over subheads

.. ..

.. ..

.. ..

36 34

Responsible for observance of orders regarding check measurements' .. ..

37

Responsible for submission of revised estimates when necessary.. .. ..

34

Responsible for verification of stock in divisions

35

Responsible that no delay occurs in submission of Completion Reports ..

35

Should inspect all public buildings periodically ..

35

S u p p le m e n ta ry e s tim a teAmount (s )-— of original estimate to be included in—

96

Restriction on powers of minor local Governments to sanction—for Government Houses ... ..

63 (c)

When necessary ..

96

..

S u rv e y in g In s tru m e n ts — See, Mathematical and Surveying instruments. T 104

Taxes--Estimates for repairs to pub lic buildings shouldclude— in payable by Go vernm ent. .. ..

56

T e c h n ic a l s a n c tio n — Can be accorded only in Public W orks Depart ment .. .. .. Definition of—

..

56

..

Modifications in amount of. .... .. ..

73, 74

Not required for petty works, petty repairs to buildings.. .. ..

56

Powers of officers to accord —.. ... . .

68

Powers

70

of officers to accord—to revised esti mates .. .. ..

To component parts of projects. . . . ..

75

T e m p o ra ry e s ta b lis h m e n t—

10

Definition of—

..

..

Powers of officers to sanc tion— Rules regarding

..

..

employ ment of— .

12

.. ..

10-12

..

91

T e n d e rs — Officers

em powered

Opening of—

..

to accept— ..

.. 89 (b)

..

Rules regarding invitation of—

..

..

.. . .

89 (a)

T o m b s --See Religious edifices. T o o ls a n d P la n t--Included under the head of "Stores" . Powers of authorities to purchase,

manufacture and repair—

..

121 123 ..

123 Purchase or manufacture of —must be covered by estimates if cost exceeds Rs. 500 .. .. 19-26

T ra n s fe rs --Procedure in regard to—of divisional and sub-divisional officers ..

..

W 10

W o rk -c h a rg e d e s ta b lis h m e n t--Cost of—must be shown as separate sub-head of estimate

10

Definition of Powers of officers to sanc tion—

..

Rules regarding employ m ent of— .

..

..

12

..

..

10-12 34, 44

W o rks S lip --Subm ission of— when cessary ne .. Superintending

Engineers m ay dem and subm of— ission . . . .

34 135 (b)

W rite -o ff--Powers of authorities to— irrecoverable value of stores lost. .. ... Powers of officers to—tools and plant..

135 (f) and (g)

..

Powers of officers to—unserviceable stores .

..

135 (d)

of Standing Orders Posted.

No.

Date.

Paragrapho f C o d e affec te d.D ate o receipt. f In itia te o f p e rs o n b y w h o m p o s te d a n d d a tep o fs tin g .

of Standing Orders Posted.

No.

Date.

Paragrapho f C o d e affec te d.D ate o receipt. f In itia te o f p e rs o n b y w h o m p o s te d a n d d a tep o fs tin g .

of Standing Orders Posted.

No.

Date.

Paragrapho f C o d e affec te d.D ate o receipt. f In itia te o f p e rs o n b y w h o m p o s te d a n d d a tep o fs tin g .

CENTRAL PUBLIC WORKS CODE With APPENDICES A P P L IC A B L E T O T H E F E D E R A L C IV IL S E R V A N T S IN P A K IS T A N Corrected & Modified By

H A M I D ALI

ZAKA A L I

(M.A., M.Ed. LL.B.)

(ADVOCATE)

(Exponents of Civil Service, Labour, Taxation & General Laws)

REVISED EDITION

THE IDEAL PUBLISHERS (PUBLICATIONS OF LAW BOOKS) Post Box No. 3514, Karachi - 74800

TA B LE S O F C O N TE N TS .

CHAPTER I.—EXTENT OF APPLICATION CHAPTER II.—DEFINITIONS CHAPTER III.—GENERAL OUTLINES OF SYSTEM OF S. A. Classification of Transactions..

..

B. System of s .. .. .. ..

..

..

..

..

..

CHAPTER IV.—RELATIONS WITH ANT GENERAL. A. General .. .. B. Divisional ant .. .. C . A cco u n ta n t G e n e ra l's In sp e ctio ns .. .. D . C o m m u n ica tio n s o f S a n c tio n s to A cc o u n ta n t G e n e ra l ... .. E . R e s ults o f A u dit

CHAPTER V.-XPPROPRIATIONS. A . In tro d u c to ry .. .. .. .. ..

..

.

B. Grants and their Distributions .. ,. .. .. . C. Grants for Expenditure in England. .. .. .. .. ..

D. W atching of Actuals .. .. .. .. .

..

CHAPTER VI.— CASH. A. Introductory .. .. ..

..

..

..

B. M odes of obtaining cash from Treasuries— I. General

..

..

..

..

.. .. .. II. Lim its on Sub-divisional Officers Drawings .. .. .. III. C heques

..

.. .. .. C. Receipt of M oney— I. Procedure II. Disposal of Receipts D. Paym ents— I. M anner of Paym ent II. Bills in. III.Vouchers E. Rem ittances to Treasuries F . C a s h A c c o u n ts —

..

..

..

I. Cash Book— (a) U p k e e p (b) Balancing (c) R ectification of E rrors (d) Verification II. Im prest III Tem . porary A dvance G . C h eq u e B o o k s an d R ec eip ts B o o ks H . C u s to d y o f C a h H. Custody of cash.

CHAPTER VII.—STORES. A . Introductory..

..

....

B . S tock— I. G e ne ra l II.Q ua n tity A cco un ts— a) R e ce ip ts

..

..

..

b ) Issu e s .. . . .. c) M on thly A b stra cts o f R e ce ip ts a n d Issu es d) H alf-Y early B alance R eturn e) C orre ction s

III. V a lu e A cco u n ts (a)P a ym en t fo r S to ck R e ce ived (bR) e co verie s fo r S to ck Issu ed —

..

(i)Issu e R a te s (ii)S to ra ge cha rg e s (iii)M o d e o f R e c o v e ry (c ) V a lu a tio n o f Q u a n tity A c c o u n ts IV. H a lf-Y e a rly R e g is te r o f S to c k V .Ledger V I. S to c k -ta k in g .. V II.R e c tific a tio n o f A c c o u n ts C . T o o ls a n d P la n t— I. G e n e ra l II. N u m e ric al A cco u n ts — (a)R eceipts

..

. .

(b )Is s u e s (c ) R e g is te r o f T o o ls a n d P la n t III.—P a ym e n t fo r S u p p lie s.. IV . R e co v e rie s(a ) F o r u s e o f T o o ts a n d P la n t

..

..

(b )F o r S a le s a n d T ra n s fe rs ..

..

..

V . V e rific a tio n ... V I. R e c tific a tio n o f A c co u n ts

..

..

..

..

D . R o a d M e ta lI. Q u a n tity A c c o u n ts

..

..

II. R e c tifica tio n o f A c c o u n ts

.. ..

.. ..

..

..

III. S chedu le of R ates IV . C h a rg e s fo r Q u a rrie s .. E . M a te ria ls C h a rg e s to W o rk s .. C H A P T E R V III. TR --- A N S F E R E N T R.IE S C H A P TE R IX ---R E V E N U E R E C E IP T S . A . G e ne ral

..

..

..

..

..

B . Irrig a tio n R e v e n u e c o lle c te d th ro u g h D is tric t a n d R e v e n u e A u th o ritie s

C . R e n ts o f B u ild in g a n d L a n d -I.D e m a n d s a n d R e c o v e rie s (a )F ro m P riv a te P e rs o n s

..

..

..

..

(b ) F ro m G o v e rn m e n t S e rv a n ts a n d P e n s io n e rs ..

..

D. Refunds and Remissions. E . A c c o u n ts P ro c e d u re — I.s of R evenue II. of R ents CHAP TE R X.— W O RKS ACCO U NTS . A. G eneral l B . C a s h P a y m e n ts — I.In tro d u c to ry . II.P a y m e n ts to L a b o u re rs — (a ) D e p a rtm e n ta l L a b o u r (b ) L a b o u th r ro u g h a C o n tra c to r III.P a y m e n ts to S u p p lie rs a n d C o n tra c to rs — (a ) R e c o rd o f M e a s u re m e n ts — (I) M e a s u re m e n t B o o k s (II)D e ta ile d M e a s u re m e n ts (III)S ta n d a rd M e a s u re m e n ts (v ) R e v ie w o f M e a s u re m e n ts (b ) B ills a n d V o u c h e rs— (i) F o rm s o f B ills a n d V o u c h e rs .. (ii)P re p a ra tio n , E x a m in a tio n a n d P a y m e n t o f "tills (c ) A id to C o n tra cto rs (d ) A d v a n c e s to C o n tra c to rs IV . P a y m e n ts to W o rk -c h a rg e d E s ta b lis h m e n t— (a) Conditions of Employment (b) Pay Bills (c) Unpaid Wages (d) Travelling Expenses (e) Classification of Charge C . Is s u e s o f M a te ria ls —

I. G e n e ra l II. T o C o n tra c to rs — (a )G e n e ra l C o n d itio n s (b )A c c o u n ts P ro c e d u re (c ) R e tu rn o f S u rp lu s M a te ria ls (d )T o o ls a n d P la n ts le n t fo r u s e III. D ire c t to W o rk s ---(a )D e ta ile d A c c o u n ts o f M a te ria ls Is s u e d (b )D is p o s a l o f S u rp lu s M a te ria ls (c )V e rific a tio n o f U n u s e d B a la n c e s D . A d ju s tm e n ts E. W orks Abstracts— I. Introductory.. II. Classification and Record of Final Charges— (a) M ajor Estim ates ..

..

..

..

..

(b)Minor Estimates

.

..

..

..

..

III. Suspense s— (a) General

..

..

(b) "Materials" ..

..

.

..

.

.

.

(c) " Contractors " and " Labourers " s . IV. Liabilities Awaiting Incorporation V. Record of Progress

..

..

.. ..

.

.

.

.

.

VI. Preparation, Completion and Disposal of W orks Abstracts F . R e g is te r o f W o rk s — I. Form s of s of W orks and their Preparation .. .. II. Exam ination by Divisional O fficer

.. ..

..

..

III. C losing the s on C om pletion of W ork— (a) Settlem ent of Liabilities and A ssets and Clearance of Suspense s (b) Closing Entries and Review of Expenditure .. .. (c) Excesses over Estim ates— (i) Excesses ed by Divisional O fficer .. .. .. (ii) C om pletion Reports and S tatem ents .. IV. Correction of Errors after Closing A ccounts..

.. .

..

.

V. Schedule of R ates

.. ..

..

..

..

G. Contractors' Ledger— I. Form and use of the Ledger

....

..

..

..

.. ..

..

..

..

III. Balancing and R econciliation ....

..

..

..

IV. Scrutiny of s by Contractors ..

..

.

II. P osting the Ledger

..

..

H. Sundry Rulings— I. Carriage and Incidental Charges .

.

.

II. C harges for Exam ination of Soil..

.

.

III. Expenditure on Inauguration Cerem onies IV. Rates and Taxes on Buildings . . . .

.

.

V . Execution of W orks by other D epartm ents

.

V I. Execution of G overnm ent W orks by Local B odies . VII.Scope of Sanction

.. .

.

.

.

.

C HAPTER XI— AC CO U NTS P ROCE DURE FO R LUM P S UM CO NTRA C TS. A . G e n e ra l B . P aym ents for w o rk d on e C . F orm s o f B ills

..

D . S ub sid iary W orks A ccoun ts E . C o ntracto rs' L ed ger.. CHAPTER XII—MANUFACTURE S. A . In tro d u c to ry B . O p e ra tio n C h a rg e s C . V a lu e o f O u ttu rn D . G e n e ra l A c c o u n t CHAPTER XIII—SUSPENSE S. A . In tro d u cto ry B . P u rc h a s e s C . S to c k D . M is c e lla n e o u s P . W . A d va n c e E . L o n d o n S to re s F . W o rk s h o p S u s p e n s e

CHAPTER XIV.—WORKSHOP S. A . In tro d u c to ry B . D ire c t a n d In d ire c t C h a rg e s C . A n n u a l A c c o u n t a n d R e v ie w CHAPTER XV.—DEPOSITS. A . In tro d u c to ry B . S e c u rity D e p o s its C . O th e r D e p o s its — I. For Works II. Contractors' Closed s III. Miscellaneous D. Lapsed and Confiscated Deposits E . A c c o u n ts o f P u b lic W o rk s D e p o s its — I. Deposit II.S ch e d u le o f D e p o sits F . A cc o u n ts of In te re s t b ea rin g S e c u ritie s CHAPTER XVI.—NON-GOVERNMENT WORKS. A . In tr o d u c to r y B . D e p o s it W o rk s — I. G e ne ra l II. District Fund Work III. Municipal, Cantonment and Port Trust Fund Works C. Local Loan Works D . T ak av i W o rk s — I. Provision of Funds II. s of Expenditure ,. III. Recovery through District and Revenue Authorities IV. Water courses CHAPTER XVII.--TRANSACTIONS WITH OTHER DIVISIONS, DEPARTMENTS AND GOVERNMENTS. A . G e n e ra l R u le s B . A c c o u n ts C . P ro c e d u re

CHAPTER XVIII.—PAY AND ALLOWANCES. A . In tro d u c to ry .. B . P re p a ra tio n o f B ills — I. General II. Classification C. Encashment of Bills .. . . . . ..

..

..

D . D is trib u tio n o f P a y a n d A llo w a n c e s — I. G eneral

..

..

..

..

..

...

II. M iscellaneous R ecoveries from E stablishm ent ..

.. ..

E . .S p e c ia l A rra n g e m e n ts to p re v e n t d e la y s to P a y m e n ts F . C o m m u n ic a tio n o f S a n c tio n s to A c c o u n ta n t G e n e ra l CHAPTER XIX.— CO NTING ENT CHARG ES. A. M odes of obtaining Cash .... B . G e n e ra l R u les..

..

..

..

..

..

..

..

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C . S p ec ia l R u les — I. W hen Cheques are drawn on Treasuries .. ..

..

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II. W hen Bills are drawn on Treasuries ..

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CHAPTER XX.— DIRECTIO N AND OTHER SPECIAL O FFICES. A. Introductory ..

..

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B . R ec e ip ts ..

.

..

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.. ..

.. ..

.. ..

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C . P ay m e n ts — I. Introductory ..

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II.Pay and Allowances . III. Contingencies

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. . . . ..

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CHAPTER XXI— ACCO UNTS RETURNS OF SUB-DIVISIO NAL O FFICERS CHAPTER XXII.— ACCO UNTS O F DIVISIO NAL O FFICERS. A. Introductory

.

B. Scrutiny of s .

. . .

.

.

. . .

C . S e ttle m e n t o f A c c o u n ts w ith T re a. s u. rie.s.. D . C o m p ila tio n o f A c c o u n ts I. M onthly s –

.. .. ..

..

(a) Introductory (b) Schedule Dockets ( c) s arid Schedules .. (d) Schedule of W orks Expenditure

..

(e) Schedule of Debits to Stock (f) Classified Abstract of Expenditure (g) M onthly (h) Subm ission to ant General II. Review of Unsettled s III. Closing the s of the year IV. M iscellaneous Return V. Correction in s VI. Pro Forma s VII. Review by Divisional O fficer CHAP TE R XXIII.— M ISC ELLANE O US A . C h e q u e B o o k s a n dB Ro oe ck es ip t B . T ra n s fe rs o f C h a rg e — I. Divisional and Sub-divisional Officers II. Divisional s C. Reconstitution of Executive Charges D. Destruction of Records

APPENDICES. 1. Divisional ants

. . . .

2. List of Major and Minor Heads of Public Works Receipts and Disbursements 3. Rules relating to the receipts and charges in the Public Works Department in connection with cemeteries and churches 4.

A ccount R ules rela tin g to W ater C ou rses

5.

R ules for th e distribution of E stab lish m ent an d To ols and P lant ch arge s ..

6.

R ules relatin g to th e bu dg et estim ates of C e ntral P ub lic W o rks EXTENT OF APPLICATION G O V E R N M E N T O F P A K IST A N C E N TR A L P U B L IC W O R K S A C C O U N T C O D E .

CH APTER I.— EXTENT O F APP LICATIO N.

The rules in this Code describe prim arily the financial m ethods and procedure to be observed by Publ W orks Officers in dealing with actions trans relating to Central P ublic W orks and in keeping and rendering ac counts of such transactions. They are supplem entary to the financial rules contained in the Central P. W . D. Code, the General Financial Rules and the Treasury Rules of the C entra G overnm ent, and, in so far as they deal w ith the initial and com piled s of P. W . Officers they reproduce or are based on the directions given by the Auditor G eneral with the approval o the G overnor G eneral, as em bodied in the Code, Volum e III. Likewise, any provisions in this C ode relating to the requirem ents of audit are to be regarded as directions issued under the authority of the Auditor General.

In the inistrations under the direct control of the Central ernm ent, G ov the rules are wholly applicable. Save where it is expressly provided otherwise, they are-not applicable to Central Public W orks carried out by the M ilitary Engineer Services or to any other departm ent of the C entra G overnm ent, which w ill be regulated by departm ental regulations or by special orders issued by G overnm ent, subject always to such directions as m ay be given by the A uditor G eneral w ith the approval of the G overnor G eneral as regards the form of initial and com piled s and m ethods and principles in accordance with which such s are kept.

W ith regard to m atters dealt with in this C ode, the execution of Central P ublic W orks, entrusted to th agency of Provincial G overnm ents in G overnors' P rovinces, will be regulated, subject to the directions con tained in the Code, V olum e III, by rules m ade by the-'G overnm ent concerned except where distinct provisions have been m ade in these rules to the contrary. CHAPTER II.—DEFINITIONS U nless there be som ething- repugnant in the subject or context, term s defined the in this chapter are used in this Code in the sense here explained. A ccountant G eneral m eans the head of an office of A ccounts and A udit subordinate to the A uditor G eneral of P akistan w ho keeps the counts ac of G overnm ent and, w hen used in relation to a P ublic W orks division, the head of the office to w hom the s of the division are rendered.

A dm inistrative A pproval.— This term denotes the form al acceptance, by die inistrative departm ent concerned, of the proposals for incurring . any expenditure in the P ublic W orks D epartm ent on w ork initiated by, or connected w ith, he requirem ents of such inistrative departm ent. It is, effect, an order to the P ublic W orks D epartm ent to execute certain specified w orks at a state sum to m eet the inistrative needs ofpartm the deent requiring the w ork. S ealso clause (62). A dvance P aym ent m eans a paym ent m ade on a running to a contractor for w ork done by him but not m easured. S ee paragraph 229. Appropriation.—See rules 27 to 30 and 35 in Appendix 6. Assets.—In the s of works this term indicates all outstanding or anticipated credits, which have to be taken in reduction of final charges.. Examples : Recoveries of advances or recoverable payments, and sale-proceeds or transfer value of surplus materials. Bank.—The term “The Bank " means the State Bank of Pakistan, or any office or agency of the State Bank of Pakistan and includes any branch of the Imperial Bank of India acting as agent of the State Bank of Pakistan in accordance with the provisions of the State Bank of Pakistan, order1948. Book Transfer.— This term is applied to the process whereby financial transactions which do not involve the giving or receiving of Cash, or of Stock materials, are brought to .

Such transactions may cither affect the books of a single ing officer, or they may involve operationon the books of more than one ing officer whose s are ultimately incorporated in the s of Government. They usually represent liabilities and assets of Government brought to either by waysettlement of or otherwise, but they may also represent corrections and amend ments made in Cash, Stock, or Book Transfer transactions previously taken to . Commercial Department.— See Chapter 4 of the Code, Volume I. Competent Authority.— The term " Competent Authority" means Government or any other authority to whom the relevant powers may delegated be by Government, Completion and Completed.—The expression " completion: of a work " should be understood to include " abandonment of a work ", and " completed work " to include "abandoned work". Contingencies (Works).—When used in respect of the s of works, the term " Contingencies " indicates the incidental expenses of a miscellaneous character which cannot appropriately be classified under any distinct sub-head or sub-work, yet pertain to the work as a whole. Contract and Contractor.—The term "Contract" means any kind of undertaking, written or verbal, express or implied, by a person, not being a Government servant, or by a syndicate or firm, for the construction, maintenance or repairs of one or more works, for the supply pf materials or for the performance of any service in connection with the execution of works or the supply of materials. The term "contractor" means a person, syndicate or firm that has made such an undertaking, but often its use is restricted to contractors for the execution of works or for services in connection therewith. Department.—This term, when qualified by the prefix "The", is used to indicate the Public Works Department, which, for the purpose of the rules in this Code, includes also the works organization, if any, under a Chief Commissioner. Deposit Works.—This term is applied to works of construction or repair the cost of which is met, not out of Government funds, but out of funds from non-Government sources, which may either be deposited in cash or otherwise placed at the disposal of the Divisional Officer. Works executed for municipalities and other public bodies fall under this category when the cost is chargeable either to cash deposits made for the purpose, or to their credit balances at treasuries. Detailed Head.—See paragraph 11. Indirect and Direct Charges.—"Direct Charges " are those charges pertaining to a work, project or job, which are incurred directly for its execution and are included in the regular s of it. "Indirect Charges" are those charges which pertain, or are incidental to a work, project, workshop job or manufacture job, but which are not incurred directly or solely in connection therewith and thus cannot be taken directly into such detailed s of it as are incorporated in the regular s of the expenditure of the Department. Direction office.—This term indicates the office of an istrative officer who has one or more Divisional Officers working under his orders and is not himself entrusted with the execution of works or with the receipt and disbursement of public money, e.g., a Chief or a Superintending Engineer, or a Superintendent of Works; but, if such an officer is

also entrusted at any time with the receipt and disbursement of public money, he is treated as a Divisional Officer for the purposes of this Code, even though some part of his emoluments may be treated as Direction charges. D irectio n O fficer.— head T h e of a direction office is know nd by esigthis n a tio n .

E x p la n a tio n .—GAo ve rn m e n t se rva n t h olding th e ra nk of a S u pe rin ten d in g or e ve n a C h ie f E n g in e is n o t a D ire ction O ffice r, unle ss the BDoire f thct*e b usine ss o f o ne o r m ore d ivisio n s is e ntru ste d to him . T hu s a S up e rin ten ding E n g inee r e m p lo yed oduty n sp eiscia n ol t a D irection O fficer.

D irec t a n d In d ire c t R ec e ip ts D .— ire ct " R e ce ip ts " a re tho se item s of re ve nu e re ce ip ts w hich a re rea lise d in co n ne ction w ith a w ork or proje ct eithe r by o ffice rs of the P ub lic W o rks D ep artm e n t or d ep artm e n ts an d a re bro u gh t to a cco un t d ire ctly a s ap p e rta in in g to th e w ork or proje ct. " In R e ce ip ts" a re th o se re ceip ts w h ich p ertain , or are to incide a schem n ta l* e or w ork, b ut cannot be ta ke n dire ctly in to su ch detaile d accoun ts of it as are in corpo rated in the regula r accoun ts o rece ipts of the D epart m ent.

D iv is io n an d D iv is io n a l O ffice T h e.— se te rm s are used to d en o te re sp e ctive ly th e exe cu tive ch arge he ld b y a D ivision al O fficer [clau se (21 ) be low ] a nd the he ad o ffice o f su ch a cha rg e . T hu s th e o ffice ind epe nd en t exe cu tive su b-d ivisio n is a D ivision a l O ffice fo r th e p urpo se s o f this C od e , a s also th th e S up erin te nd en t o f a W o rksho p w o rkin p eng de in de n tly of a D ivision a l O fficer. , Divisional Officer.—This term is applied to an executive officer of the Public Works Department who is not subordinate to another executive or disbursing officer of the Department, even though the executive charge held by him may not be recognized as a “division” by the Government concerned. Thus, the officer in charge of an independent sub-division is also treated as a Divisional Officer for the purposes of this Code. See also clause (17). Disbursing Officers of other departments, if they spend Public Works funds and are required to render their s direct to the ant General are also included in the term Divisional Officer. Final Payment means the last payment on a running made to a contractor on the completion or determination of his contract and in full settlement of the . Government means the Central Government. A Provincial Government means the government of a Governors' Province. Grant.—See paragraph 33. Inclusive Rate of Cost.—See clause (46). Intermediate Payment is a term applied to a disbursement of any kind on a running , not being the final payment. It includes an “Advance payment", a “Secured advance “and an “On payment (other than the final payment on a running )", or a combination of these.

Issue Rate.— This term denotes the cost per unit fixed, in respect of an article borne on the Stocks of the Departm ent at a valuation, for the purpose of calculating the am ount creditable to the sub head concerned (i.e., the sub-head under w hich the article is classified) of the Stockby charge to the or service concerned, when any quantity of that article is issued from Stock. This does not take into the storage charges m entioned in clause (55).

Labour.— W hen a separate m aterials is kept for m one oreorsub-heads of an estim ate and the term " labour " is used in connection with such an , it denotes all charges pertaining to each of those sub-heads, other than (1) the cost of m aterials issued direct and (2) carriage and

incidental charges in connection w ith the m aterials. Liabilities.— W hen used in respect of s of works, this includes term all anticipated charges which are adjustable as final charges-, but not havebeen paid, regardless of whether or not they have fallen due for paym ent, or, having fallen due, have or have not been placed to the credit of the persons concerned in a suspense head subordinate to the s of the work concerned.

Local inistration.— The term " Local inistration ", as used in this Code, m eans where the rules apply to Public W orks under the inistrative control .of a Chief Com m issioner, the Chie Com m issioner, and where they apply to Public W orks under the inistrative thecontrol of Central Public W orks Departm ent, the M inistry of Health and W orks.

Local Loan W orks.— This expression indicates works executed the byPublic W orks Departm ent on behalf of a State which has acceded to P akistan, M unicipality, P ort Trust, or other corporation when the cost of the works is to form part of a loan given to it by G overnmpurpose. ent for the M ajor Estim ate is a term applied to the estim ate for a work,the when sanctioned am ount of the works expenditure exceeds Rs. 20,000. term This is also applied, for the sake of convenience, to the work itself. M ajor Head.— S ee paragraph 11. M arket R ate.-Used in respect of an article borne on the s, Stock of a division, this term indicates the cost per unit at which the article, or an article of sim ilar description, can be procured, at a given tim e at thestores go down, from the public m arkets suitable to the division foraobtaining supply thereof. M inor Estim ate is a term applied to the estim ate for a work, when the sanctioned am ount of the works expenditure does not exceed Rs. 20,000. This term is also applied, for the sake of convenience, to the work it self. M inor Head.— S ee paragraph 11. Non-voted.— See paragraph 13. O n A cc o u n t P ay m or e nPt ay m e n t O n A c co m u nea t ns a p aym en made, t, on a running , to a contractor in respect of work done or supplies made by him and duly measured. Such a payment may or may not be for the full value of work or supplies ; if it is an intermediate payment, it is subject to the final settlement of the running on the completion of the contract for the work or supplies. Operation.—Used in respect of .he s of manufacture and workshop transactions, this term indicates the charges incurred on the manufacture operations connected with specific jobs. Outturn.—Used in respect of the s of manufacture and' workshop transactions, this term denotes the value of the finished products: (or of the work done, in cases in which the articles wrought are not supplied1 departmentally) of manufacture operations connected with specific jobs. P a y m e n t oAnc c o u n t.— S e ec la u se (3 8 ). P rim a ry U n it o f A p p ro p riaStio e enP.— a ra g ra p h 3 3 . Progress means the up to date quantities of work done or supplies, made. Quantity.—In the s of works this expression is used to describe the extent of work done, supplies made or services performed, when these can be measured, weighed or counted.

Rate.—In estimates of cost, contracts, contractors' bills and vouchers generally, rate means the consideration allowed for each unit of work, supply or other service. Rate of Cost and Inclusive Rate of Cost.—" Rate of Cost" means generally the total cost of a work or supply divided by its quantity. In the s it represents the recorded cost per unit, as arrived at by dividing the up to date final charge on a sub-head, by the up to date progress thereof. “Inclusive Rate of Cost" means the rate .of cost of the entire work relating to a sub-head, including the cost of materials if recorded separately in the s. Re-appropriation.—Means the transfer of funds from one unit of appropriation to another such unit. Recoverable Payment means a payment to or on behalf of atractor con which does not represent value creditable or payable to him for work done or supplies m ade by him and has therefore to be m ade good to Gov ernment by an equivalent cash recovery or short payment of dues. Running is a term applied to the with a contractor when payment for work or supplies is m ade to him , at convenient intervals subject to final settlem ent of the -on the completion or determ ination of his contract. S e c o n d a ry U n it o f A p p ro p riaStio e enp.— a ra g ra p h 3 3 . S ectional O fficer.— This designation is used to describe those officials, usually non-gazetted subordinates, who are placed in responsible executive charge of works or stores under the orders of the officer in charge of a recognized sub-division, and the s of whose transactions are, therefore, ultim ately incorporated in those of the sub-division., / Secured Advance is a term applied specifically to an advance on made, the security of m aterials brought to site of work, to a contractor whose contract is for the com pleted itemSee s ofparagraph work. 228. Special Office.— T he office of a Special Officer, vide clause (54).

S pecial O fficer (or Specialist O fficer).— This term is applied, in this Code, to such officials of the Departm ent as are neither Divisional O fficers nor officials subordinate to a Divisional O fficer, and have no Divisional Officers working under their control.

S torage Rite and Storage Charges.— These expressions denote, respectively, the centage rate fixed for and charges levied on, all issues of, stock to cover such actual expenditure as is incurred after the acquisition of the stores, on w ork charged establishm ent em ployed on handling and keeping initial s, the custody of stock and the m aintenance ofgothe down storeor yards, etc.

S ubdivisonal O fficer.— this designation is applied prim arily to an official, whether a gazetted officer or not, who holds the charge of a recognized subdivision in subordination to a Divisional Officer, bu when the .im m ediate executive charge of any works or stores has not been ted constitu into a regular sub divisional charge, but is held by the Divisionalhim Officer self, the latter is also treated as the Subdivisional Officer in respect of charge. such' W hen a D ivisional Officer holds the im m ediate charge of a recogn ized subdivision in addition to his own duties as the executive head of the division, he is treated as the Subdivisional Officer in respect of the charge of the subdivision.

S ub-head.— In the s of works and in working estim ates, this term is used to describe the subdivisions into which the total cost of a work (or of its sub-works if it is a large work) is divided fo purposes of financial control and statistical convenience. The several -descriptions of work tha have to be executed in the course of construction or ance m ainten of a work or sub-work, e.g.

excavation, brick-work, concrete, work, wood etc., are usually treated as the sub-heads of it.

S ub-w ork.— In the case of a large work consisting of several buildings or sm aller w orks, or groups, thereof, the term sub-work is often applied to a distinct unit of the sam e if that unit is sufficiently large or im portant to be kept distinct for the purposes of s. For exam ple, the outer w all, the solitary cells, the cook-houses, the jailor's quarters, -etc., in the case of a large central jail. In the case of Irrigation, etc., projects,, the Head W orks, M ain Line, each branch of .a canal, each group of distri butaries relating to each branch separately, the drainage and protective works, the Water Course Scheme, and Special Tools and Plant, all form separate sub-works. Supervision charges.—This term is ordinarily applied to the charges "which are levied, in addition to book value and storage charges, in respect of stock materials sold or transferred, and are intended to cover such kerns of the expenditure incurred on the stores as do not enter their book value and are not included in the storage charges (see clause (55) ).

S uspense s.— This term is applied prim arily to certain heads of , falling under the m inor head “Suspense " of a m ajor head of expenditure, which are reserved for the tem porary age of such transactions as m ust at once be taken to the of the sanction or grant or grant concerned, but cannot be cleared finally either because the paym relevant ent, recovery, or adjustm ent is awaited, or because it is necessary keep toan effective watch over the values of any stock m aterials, until their disposal. final The charges under a suspense are taken in enhancem ent of the charges under the m ajor head of expenditure concerned, and the receipt in reduction thereof, For suspense s within the s of works, see paragraph 270. Takavi works.— T his term denotes works of construction ortenance m ain relating to w ater courses or any other works, expenditure on which is treated by G overnm ent as a takavi advance (i.e., an advance to cultivators) recoverable from the party or parties concerned). Technical Sanction.— This nam e is given to the order ofpetent com authority sanctioning a properly detailed estim ate of the cost work of a of construction or repair proposed to be carried out in the Public W orksDepartm ent. O rdinarily, such sanction can only be accorded by G overnm ent, M inistry of H ealth and W orks or by such authorities of thetoMwhom inistry the power has been delegated by Governm ent. Sanction accorded to a work by any other departm ent of G overnm ent is regarded m erely as an inistrative approval of the work, vide clause (2). Treasure Rules means the Treasury Rules of the Central Government. Unit of Appropriation.— See paragraph 33. V alue.—This term used in connection with the sale of stock m(vide aterials paragraph 122 and 356) or their issue to works (videparagraphs 242, 247 and 384) includes storage charges. V oted.—S ee paragraph 13.

W ater Course. This nam e is given to a channel for the supply of w ater from an irrigation w ork, w hich falls under the definition of the term s as given in the Canal Act applicable to the area concerned The definition .given in the Canal and Drainage Act of 1873, is as follows :— "Water-course" means any channel which is supplied with water from a canal, but which is not maintained at the cost of Government, and all subsidiary works belonging to any such channel.

The Term " work " when by itself, is used in a comprehensive sense and applies not only to works of construction or repair, but also to other individual objects of expenditure connected with the supply, repair and carriage of tools and plant, the supply or manufacture of other stores, or the operations of a workshop. W orks Expenditure and W orksOutlay .— These term s are usedindicate to respectively the expenditure,

and the capital charges, on the special services connected with the construction, repair and m aintenance of works. The charges falling under these categories m ay be net when, under rule any receipts are taken in reduction of the charges, but they do not include the cost of the general services, Tools and Plant and Establishm ent, or any notcharges taken to final heads of but kept under one of the suspense s.

CHAPTER III.—GENERAL OUTLINES OF SYSTEM OF S. A. ---- CLASSIFICATION OF TRANSACTIONS.

T he P ub lic W orks D e pa rtm en t exe cu te s prim arily w o rks o f all* cla sse s req uire d fo r all C ivil D ep artm G o ve rn m e n t, e xce p t su ch w orks a s a re ve sted -in , o r tra n sferred to th ad m inistra tio n of, th e d ep artm e n ts co n ce rne d , of e ntru ste d fo r exe cu tion to C iv il w o rk(C s ivil P ro vin cia l G o vernm en t o r th e M ilita ry E n gine e r S e rvice s. D e fe n ce or R a ilw a B uildin gsa n d w o rks m a y a lso be en tru sted to th e D e pa rtm e n t, eithe r occa sion a lly o r. a s C o m m u cations). ni stan ding arra n g em e n t, an d at tim e s w o rks o f o th e r de paGrtm overnm en ts en or ts Irrig a tio n , e tc ., and N on-G o vernm en t w orks m ay a lso ha ve to be unde rtakes;. W orks.

N o te .— B e s id e s th e fo r e g o in g , p e tty ’ s e r v ic e s s u c h a s th e m a n u fa c tu r e o r s u p p ly o f u n d e r ta k e n b y D iv is io n a l O ffic e r s . T he ge ne ra l prin cip le s to be fo llo w e d in th e cla ssifica tion W orks of C expenditure ivil are laid dow n in A rticle 33 o f the A ccount C od e, V olu m e -I.

T ra n sa ction s re la tin g to the ch a rge s an d re ce ip ts co nn e cted w ith th e service s pe rta ining to C ivil W to G o ve rn m e n t o the r tha n w orks re fe rred W o rks '"ofthth e em a rg in , are ad ju sted fin ally in the a cco un ts o f D ivisio n a l o fficers a ga in st the p ro vision o Posts and Tele graphs fun d s th ere fo re p la ced a t th eir disp o sal. T ra n sa ction s conthe ne cted w ith Departm ent.W o rk s in services for other G overnm ent W orks are not sofinadjusted a lly, b u t p ass co nn e ctio n w ith th e even tu ally ou t o f th e a cco un ts o f D ivisio na l O fficers fo r in co rp ora tio n in th co n se rva tio n o f a nc ie n t accou n ts o f th e d ep artm e n ts a n d G o ve rnm en ts con cerne d . O u tla y on n o n m o n u m e n ts w hich a re G o ve rn m e n t w orks is ch arge d a g ain st the de received po sits;therefore. d u b ita b le to th e A rchaeological D e pa rtm e nt. N o te 1 .— If a n A d m in is tra tio n e x e c u te s , o n b e h a lf o f a n o th e r A d m in is tra tio n , a C iv il (o th e r th a n a w o rk re la tin g to th e P o s ts a n d T e le g ra p h s D e p a rtm s a ry e n fu t) nthdes n e c e s a re u s u a lly p la c e d a t its o w n d is p o s a l.

N o te 2 — W h e n a d iv is io n u n d e rta k e s a s e rv ic e o n b e h a lf o f a n o th e r d iv is io c o n n e c te d re c e ip ts a n d c h a rg e s a re , in th e a b s e n c e o f a n y in s tru c tio n s to th e c o p a s s e d o n fo r a d ju s tm e n t fin a lly in th e a c c o u n t o f th e la tte r d iv is io n .

N o te 3 .— O p e ra tio n s u n d e rta k e n in th e m a n u fa c to rie s a n d w o rk s h o p s o f a d iv is b e h a lf o f o th e r d iv is io n s , d e p a rtm e n ts , G o v e rn m e n ts , lo c a l b o d ie s o r in d iv id u a tre a te d a s o p e ra tio n s o f th e d iv is io n s in th e firs t in s ta n c e , b u t th e e n tire c o s t is u lti re c o v e re d fro m th e p a rty c o n c e rn e d . In a ll ca ses the p rim ary s of the se transa ctions should in a cco be rdkep antce w ith th e ru le s o f th is C od e , e ve n tho ug h the u ltim a te co st of th e tran sa ctio n s m a y n o t ha ve to b e b rou g h t to a cco un t in theb ooks of the D ivisional O fficer.

T he p erform an ce o f the se se rvice s an d th e su b sid ia ry pgive ro ce s e rise d ing sto a num ber of o th er transa ctions w ith o ther depa rtm ents, mGeonvern ts, e tc., w h ich h ave a lso to b e b ro ug h t to a cco un t, e .g .,fu nd s h ave to b e o b ta in ed fro m tre a su rie s to m ee t liab ilitie s incu rred , re ce ipto ts rea lised ha v be lodged in treasuries, and stores have to be obtained from other divisions or departments, etc., or from England.

The transactions of Public Works Officers may thus be grouped under, the heads indicated below :— Expenditure Heads; for charges adjustable finally in the s of Divisional Officers. Revenue Heads; for revenue receipts creditable finally to Government in the s of Divisional Officers. Remittance Heads—Receipts as well as payments ; for cash,, stores or other values received from, or paid to or no behalf of,, other divisions, departments or Governments.

D eb t H ead s; for certain receipts and paym ents held in suspense pen din g cleara nce by paym en recovery (as the case m ay in ca besh o r o th e rw ise . T h e su sp e n s e a cco u n ts fo r tra n s a c tio n s o f th is g ro u p , a re tre a te d e ith e r a s h e a d s su b ord in a te to th e e xp e n d itu re h e a d s o r a s in d e p e h e a d s o f a cco u n t, osub-heads r a sin the s of w orks, as w ill be explaine chapters. d in later The transactions under each of these groups are further subdivided for purposes of s. In the case of Expenditure and Revenue Heads,. the main unit of classification is known as the major head, and .the further divisions of it as minor, heads, each of which has a number of subordinate heads, generally known as detailed beads.

N o te 1 .— F o r d e p a rtm e n ta l p u rp o s e s , P u b lic W o rk s O ffic e rs u s u ahlly e a d ivinidtoe a d e ta ile d n u m b e r o f " s e rv ic e ha en add th s e la tte r in to a n u m b e r o f " d e p a rtm e n ta l, h e a d s ;" b u t p u rp o s e s o f a c c o u n t, th e s in g le te rm " d e ta ile d h e a d " is u s e d fo r a ll d iv is io n s s u b o a m in o r h e a d . .

N o te 2 .— In th c aes eo f Irrig a tio n , e tc ., w o rk s th e s u b -d iv is io n s in to w h ic h th e m in o r " W o rk s " is d iv id e d fo r d e p a rtm e n ta l p u rp o s e s a re c a lle d "s u b -w o rk s usb"- a n d th e fu d iv is io n o f th e la tte r a s "d e ta ile d h e a d s .

T h e d e ta ile d c la s s ific a tio n o f th e a c c o u n t h e a d s u s e d in re s p e c t o f P u b lic W o rk s a c c o u n ts is g iv e n in A p N o te 1 .— T o m e e t lo c a l re q u ire m e n ts , th e A c c o u n ta n t G e n e ra l dmire a yc, tio s unbsje c t to th e c o n ta in e d in A rtic le 2 7 o f th e A c c o u n t C o d e V o lu m e 1 , m a k e nne cthe se s a ry c h a n g e s i s ta n d a rd lis t o f d e ta ile d h e a d s .

N o te 2 .— T h e d e ta ile d c la s s ific a tio n o f a n y P u b lic W o rk s M a jo r H e a d s th a t m a y b e in fo r th e re c e p tio n o f s p e c ia l e x p e n d itu re re q u ire s th e a p p ro v a l o f th e A u d ito r G e n e r P a k is ta n .

N o te 3 .-ln th e c a s e o f w o rk s u n d e rta k e n b y th e P u b lic W o rk s D de in p agrtm e n t a s a a rra n g e m e n t fo r o th e r d e p a rtm e n ts , w h e n th e c o s t Is d u b ita b le to th o s e d e p a rtm p re s c rib e d c la s s ific a tio n a p p lic a b le to th e c o n n e c te d tra n s a c tio n s is in tim a te A c c o u n ta n t G e n e ra l. Revenue is realised and placed to credit of Government as it falls due under the statutory or other rules governing it, but expenditure can be incurred only against a grant voted by the Legislature or against the sum allotted by Government to meet non-voted expenditure, The incidence of expenditure between voted and non-voted is determined by the relevant provisions of the Government of India Act, 1935, as adopted in Pakistan. The term" expenditure "includes also charges classified as working expenses, which are taken in reduction, of revenue receipts. It also includes expenditure on stores, leave salary, etc., incurred in England by the High Commissioner for Pakistan in the U. K. and eventually adjusted against the grant of the Department. B.—SYSTEM OF S. The main features of the system of Public Works s are :—

The Divisional Officer is the primary disbursing officer of the division who is permitted to obtain by cheques on civil treasuries or the Bank the funds required for all disbursements in connection-with the execution of works. He also collects some of the departmental receipts of the division and pays them into civil treasuries or the Bank. The s of these receipts and disbursements (including the transactions of subordinate officials acting on his behalf) are compiled under his supervision by an ant posted to his office by the ant General, and are submitted monthly to the ant General who audits them against sanctions and appropriation of funds and then incorporates them in the general s of Government. He is further required to maintain clear s of all stores received by him and to make these s available for audit by the ant General. . Under each major head of expenditure, the charges on each project, work, or sub-work are recorded separately in the s of Divisional Officers. In the case of works of certain classes (see examples cited, below), Pro forma s of all transactions connected therewith are prepared annually by the ant General 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 s :— Irrigation, etc., for which separate capital s are kept. Quasi-commercial undertakings, such as self-ing workshops. Residential buildings. Personal payments to all Government servants of the Department are made on bills presented at civil treasuries in accordance with the general pr0visions of the Treasury Rules, and are therefore brought to by the ant General himself from data furnished to him direct by Treasury Officers.

In exceptional cases, where civil treasuries are not conveniently situated, Public W orks O fficers ar placed in with M ilitary Treasure chests.

It is not sufficient that an officer's s should be correct to his own satisfaction. A disbursing offic has. to satisfy not only him self, but also the Audit Departm ent, that a claim which has been accepted is valid, that a voucher is a com plete proof of the paym ent which it s, and that an is correct in all respects. It is necessary that all s be should so kept and the details so fully recorded, as to afford the requisite for. m eans satisfying any enquiry that m ay be m ade into the particulars of any case, even though such enquiry m ay be as to the econom y or the bona fidesof thetransactions. It is further essential that the records of paym ent, m easurem and ent transactions in general m ust be so clear, explicit and self-contained as to be producible as satisfactory and convincing evidence of facts, if required in a Court of Law . All transactions involving the giving or taking of cash, stores, other properties, rights, privileges, and concessions which have money values should be brought to . The record of a transaction of receipt or expenditure should always be m ade at once under the final debt or or therem ittance head to which it pertains, if that be known; but if thehead exactcannot be ascertained at once, then the transaction should be classi fied tem porarily under Deposits, if a receipt, or under M iscellaneous P. W . Advances, if a charge.

CHAPTER IV. ----RELATIONS WITH ANT GENERAL. A.—GENERAL. The Divisional Officer, as the primary disbursing officer 6f the division, is responsible not only for the financial regularity of the transactions of the whole division but also for the maintenance of the s of the transactions correctly and in accordance with the rules in force. He is further required to submit his s to the ant General for audit and for incorporation in the general s. See also paragraph 42 of the Central Public Works Department Code. Note.Thesreturiiswl^haveordinarilytobesubniittedforauditandconipilation are enumerated in Chapter XXII, but the ant General is authorised to call for such additional s, s, documents and subsidiary papers having relation thereto, as he may require for the elucidation thereof. The Divisional Officer is responsible that the s of his division are not allowed to fall into arrears; but if arrears or confusion arise which in his opinion cannot be cleared without the assistance of the ant General he should at once apply for such assistance. B. ---DIVISIONAL ANT. T o a s s is t D iv is io n a l O ffic e rs in th e d is c h a rg e o f th tieesir rerefes prre o nds ib toiliin p a ra g ra p h 1 7 , th e A c c o u n ta n t G e n e ra l w ill p o s t a D iv is io n a l A c c o u n ta n t to e a c h d iv is io n a l o ffic e . Note 1.—Rules for appointment to the cadre of Divisional ants are given-in Appendix I. Note 2.—No person who is not eligible to be appointed to the cadre of Divisional ants may be posted to a Division. In any individual case where a qualified Divisional ant is not available, an exception may be permitted, as a purely temporaryarrangement, by the ant General. The functions of the Divisional ant are threefold :— as ant,i.e., as the compiler of the s of the division in accordance with the prescribed rules and from the data furnished to him, as primary auditor,i.e., as the representative of the Audit Department, charged with the responsibility of applying certain preliminary checks to the initial s, vouchers, etc. (See Chapter XXII) ; and as financial assistant, i.e. as the general assistant and advisers to the Divisional Officer in all matters relating to the s and budget estimates or to the operation of financial rules generally. , In the discharge of these duties he is expected to keep himself fully conversant with all sanctions and orders, ing through the office and other with proceedings of the Divisional Officer and his subordinates which may affect the estimate or s 6f actual or anticipated receipts and changes. He should advice the Divisional Officer on the financial effect of all proposals for expenditure and keep a watch, as far as possible, over all the liabilities against the grants of the divisions as they are incurred.

The Divisional Officer should see that he is given the fullest opportunity of becoming conversant with these sanctions, orders and proceedings. To enable him to discharge his duties efficiently the Divisional ant is treated as the senior member of the office establishment of the division, though his position is analogous to that of a Sub-Divisional Officer, vide paragraph 43 of the Central Public Works Department Code. The Divisional ant is expected to see that the rules and orders in force, are observed in respect of all the transactions of the division which; come within his sphere of duties. If he considers that any transaction or order affecting receipts or expenditure is such as would be challenged by the ant General if the primary audit entrusted to the ant were applied by the former, it is his duty to bring this fact to the notice of the Divisional Officer with a statement of his reasons, and to obtain the orders of that officer. It will then be his duty to comply with the orders of the Divisional Officer, but if he has been overruled and is not satisfied with the decision, he should at the same time make a brief note of the case in the of Divisional Audit Objections, Form 60, and lay the before the Divisional Officer, so that latter may have an opportunity either of accepting the Divisional ant's advice on reconsideration and ordering action accordingly, or of recording, for the information of the ant General, his reasons for disregarding that advice. An objection entered in this should not be considered as finally disposed of until it has been reviewed by the ant General, for whose inspection the should be available at all times. Note. — If no audit inspection takes place in a year and entries have been m ade in the during the period since the last inspection, the or, if the entries are few , an extract there from should be subm itted to the ant G eneral in the m onth of April for review . The Divisional ant is responsible for the arrangements for checking the computed tenders, i.e. for seeing that satisfactory and efficient arrangements are made for checking; he should conduct personally a test check of the computed and checked tenders sufficient to satisfy himself reasonably that the checking work has been properly done ; and he should see that the comparative statement correctly incorporates the totals as checked on the individual tenders. The Divisional ant should bring to the Divisional Officer's notice all instances in which subordinate officers exceed the financial limitations on their powers placed by the Divisional Officer or higher authority.

N o te— . If th e D iv is io n a l O ffic e r is allo w e d a lu m p s u m a p p ro p ria tio n foon r e x p e n d itu re a g ro up of w o rk s an d h e h a s m a de ou t o f it a p p ro p ria tio n s fo r in d ividu a-l w o rk s, ex p e tu re s h o u ld b e w a tc h e d a g a in s t in d iv id u a l ap p ro p ria tio n s a n d e x c e s s e s b ro u g h t to D iv si io n a l O ffic e r's n o tic e . He may further be required by the Divisional Officer to undertake on his behalf, such other scrutiny of the s of the receipts and disbursements of subordinate officers falling within the Divisional Officers' own powers of sanction, as the latter may consider necessary. The Divisional ant should not, as a rule, be required to receive, or pay out, cash, but

in cases where the monetary transactions at the headquarters of the Divisional Office are not large, either in number or in amount, the Divisional Officer may, on his own responsibility and with the-previous consent of the ant General, entrust the receipt and disbursement of cash to the Divisional ant. The Divisional ant should not, however, be normally authorised to issue final receipts in Form 3 over his own signature. The Divisional ant is further required to inspect periodically under the orders of the Divisional Officer, the s records of sub divisional offices and to check a percentage of the initial s. The defects noticed should be reported to the Divisional Officer for orders, but the Divisional ant will be responsible, as far as possible for explaining^ personally the defects of procedures and for imparting necessary instructions, thereon to the Subdivisional Officers and their staff. The results of these inspections should be placed on record for the-inspection of the ant General, but serious financial irregularities-should be reported at once for the information of that officer, even though set right under the orders of competent authority. All defalcations or losses of public money, stores or other property should be reported immediately to the ant General and other authorities concerned in accordance with such rules or procedure as may have been prescribed. Note.—The s of interest-bearing securities maintained by Subdivision at Officers should be examined to see that the rules relating to them are observed and that the in Form 85 is correctly maintained, and with this object a few transactions of the should be compared with the entries in the cash book or other , and vice versa. The securities certified in the last annual of Interest-Bearing Securities, Form 86, as being on hand should be verified by inspection as far as possible, and it should be seen, in respect of such of them as are not produced for inspection, that there are in existence either the original acknowledgments of the depositors bearing dates sub sequent to the dates of the last , or the acknowledgments of the authorised custodians, as the case may be. , . The Divisional officer has right to seek the advice of the ant General in all matters Connected with the s of his division or the application of financial rules and orders concerning which there may be any doubt, It will usually be desirable, however, that he shall first obtain the advice of the Divisional ant who is specially trained for this duty, and this should be done in writing in all cases of importance. C.—ANT GENERAL'S INSPECTIONS. The ant General arranges for the periodical test audit and local inspection of the s of divisional and subdivisjonal offices and the Divisional Officer is responsible that the initial s and other connected records are made available for inspection. Inspecting officers are required, if possible, to discuss the drafts of their reports with the head of the office inspected before submitting them to the ant General, and for this purpose, it is desirable that the head of the office should be present at the inspection unless his presence is urgently required elsewhere. D.—COMMUNICATION OF SANCTIONS TO ANT GENERAL. As a general rule, every sanctioning authority is responsible that all sanctions and orders against

which audit of receipts of disbursements is to be conducted by the ant General are communicated to him in accordance with such procedure, as may have been prescribed. See also paragraphs 461 to 463 of this Code and paragraph 78 of the Central Public Works Department Code. Note 1.—Audit against sanctions accorded by the Divisional Officer is conducted in the Audit Office only in respect of technical sanctions to estimates and sanctions to write off stores or losses of public money. In respect of other sanctions of the Divisional Officer the Divisional ant is responsible for the necessary check, vide paragraph 23. Note 2.—Sanctions to contract agreements accorded by officers higher than the Divisional Officer should be communicated by them to the ant General in such form as to enable that officer to audit the payments to contractors on the basis of rates sanctioned for each item of work or supply and other necessary and conditions. Duplication of agreements should in no case be required, that is to say, an authority who has concluded an agreement should not be required to draw up and sign again an agreement already executed. E.—RESULTS OF AUDIT. The results of audit are communicated to the Divisional Officer in the form of Audit Notes, Objection Statements, Inspection Reports, letters or memoranda. These should receive prompt attention, vide Rules 213 to 216 of the Central Treasury Rules, Volume I, and the replies of the Divisional Officer should be based, as far as, possible, on his own knowledge. It is not enough to on the explanation of a subordinate; reports prepared in this manner may lull suspicion for the time being but lead to greater irregularity afterwards. Objection Statements and Inspection Reports should be returned through the Superintendent Engineer after the Divisional Officer has recorded his replies thereon. The Superinding Engineer will orders in respect of matters which he is competent to deal with finally and record his remarks (with a note of the action taken) on all other points, before returning the documents to the ant General. Once a transaction has been entered in the Objection Statement, or otherwise challenged in one of the other documents referred to in paragraph 28, the responsibility for having the objection removed will devolve upon the Divisional Officer, and the ant General is required to report to the higher authorities all important items and any serious delays in the adjustment of individual objections. Note.—An audit objection is usually removed by obtaining the requisite sanction, by making the necessary recovery, by correcting or completing the relevant or voucher, by furnishing the necessary documents or information, or by otherwise securing compliance with the provisions of a specified rule. In cases in which a protest is .nude against an audit objection as being incorrect, the objection should be held to be in force unless a formal intimation of its withdrawal is received from the ant General. The ant General will place under objection any transaction coming to his notice which is not covered by adequate sanction or involves an excess thereon or other deviation. In some cases, the Divisional Officer may have already taken action to regularise the transactions or the excess (if any) over sanction, plus any further excess that may be anticipated, may be

within his own powers of sanction without preparing a revised estimate, and he may have accorded the necessary formal approval to it; yet, if the necessary intimation of sanction does not reach the ant General when the divisional s in which the irregular transaction appears are being audited, the ant General will raise the objection, as he is not authorised to assume that the necessary sanction has Been accorded. Divisional Officers will, therefore, find it advisable to send to the ant General the earliest intimation of such of their sanctions and orders as are required to be communicated to him (vide paragraph 27) and to give it, without waiting for the receipt of the Objection Statement or Audit Note, all necessary information in regard to transactions for which, within their knowledge, adequate authority does not exist. A single note or statement, prepared monthly and signed by the Divisional Officer himself, will ordinarily suffice, in respect of transactions brought to in the Monthly , but, if it cannot precede or accompany the Monthly , it should be sent to the ant General within a week of the despatch of the . Note 1.—The object of this rule is to obviate the issue of unnecessary audit objections; but a reduction in the number of objections can be effected only by observing the requirements of the financial and other rules bearing on the transactions, and by taking timely action to accord or obtain, as the case may be, such sanction or order as may be required in cases in which a deviation from rule has occurred. Note 2.—The Divisional ant is responsible (/) for bringing prominently to the notice of the Divisional Officer, at least once a month, all irregular transactions on which action has not already been taken by the latter at the instance of Subdivisional Officers or of his own motion, and (11) for giving effect to the provisions of this paragraph in accordance with the procedure which the Divisional Officer may have desired to be observed in this connection. C H A PTER V.— A PPR O P RIA TIO N S . A-----INTRODUCTORY. E xpenditure, as defined in paragraph 14, can only be incurred on a w ork or other object:—

if sanction, either special or general, of com petent authority has been obtained authorising th expenditure. if funds to cover the charge during the year have been by provided com petent authority. Note 1.—In the case of charges against suspense s, any expenditure which is not expected to cause an excess over the net provision for the year, may be held to be covered thereby. See also paragraph 41 (b). Note 2.—When, under paragraph 58 of the Central Public Works Department Code, an intimation is received from an officer of the Public Works Department that he is incurring an unauthorised liability on a work, the ant General will bring the facts instantly to the notice of the competent authority so that the requisite steps may be taken either to stop the work or to regularise its execution. if the expenditure conforms to the relevant provisions of the Act and to the financial rules,

regulations and orders issued by competent authority. For payments chargeable to the s of other divisions, ^departments or Governments, or of non-Government works, and repayments of deposits, a Divisional Officer does not necessarily require any specific provision of funds within the appropriations for his own division. It is sufficient to see that such payments are made only in accordance with the rules in the relevant chapters of this Code. Note—For i nevitable payments see paragraph 279. B.—GRANTS AND THEIR DISTRIBUTION. A grant or supplementary grant may be in respect of expenditure (vide paragraph 14) falling under one or more major heads or sections of a major head. For purposes of financial control, the grant allotted to each major head of is divided into primary units of appropriation, each-of which may be divided and sub-divided, as may be necessary, into secondary units of appropriation. Examples.—The grant for Civil Works is broadly divided into the following primary, units of appropriation :—(1) Original Works, (2) Repairs, (3) Petty construction and repairs by Civil Departments, (4) Establishments, (5) Tools and Plant, (6) Grants-in-aid, contributions, etc., (7) Suspense, (8) Charges in England, (9) Loss or gain by exchange and (10) Reserve. Any sub-divisions of the primary units, e.g., (a) Original Works into Major Works, Minor Works, etc., (b) Establishment into Pay of Officers, Pay of Establishment, Other Charges, etc., is known as secondary units of appropriation. A secondary unit of appropriation may again comprise .one or more detailed heads, e. g., Pay of Official comprising detailed heads like Consulting Engineer, Chief Engineer, Superintending Engineer,Architect, etc. Sometimes a primary unit is split up straight into detailed heads, i.e, without being first broken up into secondary units, e.g., Grants-in-aid, Contributions, etc. The procedure relating to the preparation of demands for grants, to the appropriation and reappropriation of funds, to .the distribution of funds and to budget matters generally, is laid down in the General Financial Rules. The rules special to public works are laid down in Appendix 6. C.—GRANTS FOR EXPENDITURE IN ENGLAND. Separate provision is made within each grant, for Pakistan and English expenditure, the English provision being intended to cover charges, such as those mentioned below, incurred by the High Commissioner for Pakistan in the U. K. cost of stores purchased or to be paid for in England, including freight charges payable at that end ; leave salaries and deputation pay payable in England; Sterling overseas pay ; Other charges such as age money, advances of pay, etc., incurred in England. Note.—All charges paid at ports or elsewhere in Pakistan in connection with stores obtained from England should be treated as Pakistan expenditure.

In order to exhibit as accurately as possible the cost of works and stores in the detailed s thereof maintained by Divisional Officers, full value of stores obtained from England must be incorporated therein. The detailed procedure is prescribed in paragraphs 362 to 364. Accordingly the provisions relating to works and stores should be inclusive of the estimated cost of stores to be obtained from England. Necessary provision for the cost of such stores should also be made under the suspense head “London Stores “to which the connected transactions are taken in the first instance (see paragraph 370). In order that the total provision for the cost of stores to be obtained from England is shown in one place, the head " London Stores" is divided into the sub-heads :— Charges, subdivided into— Charges in England. Charges in Pakistan. (e.g. balance of sea freight, incidental charges, etc.) Total. Deduct credits (by transfer to works or stock). Net for London Stores. Note.—As no provision is made in the budget estimate in respect of joss or gain by exchange on transactions in England, provision for the cost of stores to be obtained from England under the beads mentioned above should be made at the official rate of exchange. The provision for charges other than on stores will be made against the minor head " Charges in England " under the relevant major head at the official rate of exchange. The difference between this amount and the rupee equivalent at the average rate of exchange for the month of adjustment will be ultimately taken to the minor head “Loss or gain by exchange " as a plus OR minus charge according as it is a loss or gain. The charges other than on stores incurred in England are brought to in the books of the ant General under the appropriate heads of , but outside the s of the Divisional Officer. D.—WATCHING OF ACTUALS It is an important function of the Divisional Officer to keep a1 constant watch over the progress of expenditure, as he is ultimately responsible for keeping the expenditure within the allotments for the division. He should accordingly keep himself informed of such circumstances as may affect the progress of expenditure, in order to take early steps for obtaining extra funds or surrendering probable savings, as may be necessary. It will be found convenient, in practice, to adopt the plan indicated below :— The progress of expenditure on works or other items for which there are specific appropriations, should be watched individually month by month, through the of Works, Contingent and other relevant s. In respect of works or items, lump sum appropriations for which are placed at the Divisional Officer's disposal, he will watch the progress of expenditure against appropriations by the maintenance of a record (i) of the expenditure in the form of a progressive abstract showing, month by month, the up to date expenditure of the year,

and (ii) of the grants, in the form of a showing the appropriations and reappropriations ordered from time to time. In this review of expenditure, undischarged liabilities play an important part and their effect on individual and lump sum appropriations should, therefore, be watched. Note.—Liabilities may be divided into four classes :—(i) those outstanding in the suspense s, relating to contractors and labourers, in the s of works, (ii) those outstanding in any of the regular suspense s of the division,(iii) outstanding debts adjustable by book transfer, and (iv) matured claims of contractors, suppliers, etc., awaiting settlement, and all unnurtured claims, recurring or non-recurring, likely to fall due for settlement before the close of the year. Liabilities of class (ii) may affect not only the grants for the minor head "Suspense" of the major head under which the suspense concerned is classed, but also the grants for works and services falling under the same and other major heads, see also paragraph 41 (b). Anticipated credits (if any) which will ultimately be taken in reduction of the expenditure chargeable against any individual or lump sum appropriation should also be taken into . See Statement E of Appendix 2. This review is of special importance in the last three or four months of the year. If desired, this review may also be conducted collectively in respect of each primary or secondary unit of appropriation, a suitable of appropriations being maintained for the purpose, see clause (b) (ii) above. Such a review is of special help in formulating, proposals for reappropriation. The following points should receive special attention :— The appropriation for the unit “London Stores—Charges in the England “implies an equivalent provision included in the appropriations for works and stores. This additional provision under the latter should be reserved for the English charges on stores. Any savings likely to accrue should be surrendered. The appropriations for suspense s provide for the net increase or decrease during the year, that is, for the difference between the gross debits and the gross credits of the whole year. They impose an obligation on the Divisional Officer so to regulate his transactions during the year as to work up to the anticipated increase or decrease in the suspense balances. There is a corresponding obligation on him to make, in the s of the year, all the adjustments, recoveries or payments necessitated by the actual transactions of the year. This responsibility is in respect of both the opening balances and the fresh operations (debits and credits') of the year. Where the clearance of any items is likely to cause any additional charges against other units of appropriation, the funds necessary to meet the charges should be reserved under those units. All liabilities and assets of the division adjustable by transfer credit or debit to remittance heads of s should be ed in Form 57. of Transfers Awaited, as soon as they become known. As they are cleared, a^ entry should be made in columns 7 to 9 so that items awaiting adjustment may be known at any time. Note.—This is intended primarily for all transfer transactions, recurring or non-recurring, which have to be responded to by the division, but if desired, important items which will be cleared by original debits or

credits may also be entered to facilitate the watching of their clearance. CHAPTER VI.—CASH. A.—INTRODUCTORY. The term "cash", as used in this chapter, includes legal tender coin, notes, cheques and drafts payable on demand. A small supply of one anna revenue stamps may be kept as part of the cash balance. See also Rides 78 to 80 of the Treasury Rules, Volume I. N o te .— G o v e r n m e n t s e c u r itie s d e p o s it re c e ip ts o f b a n k s , d e b e n tu re s a n d b o n d s , s e c u r ity d e p o s it u n d e r th e p r o v is io n s o f p a r a g ra p h 3 8 8 a recna os th to . b e tr e a te d a s The Divisional Officer is the primary disbursing officer of the division, and all realizations and payments on Government made by his subordinates are made on his behalf and on his responsibility. Every Government officer is personally responsible for the money which es through his hands and for the prompt record of receipts and payments in the prescribed as well as for the corrections of the in every respect. The private cash or s of of the department should not be mixed up with the public cash or s. In order that the transactions pertaining to the, Central Government may be correctly recorded against the balance of the Central Government, forms of chalans, bills, cheques, vouchers, etc., printed on the blue paper should be used in respect of transactions with treasuries. See Rule 32 (1) of the Treasury Rules, Volume I. In their application to treasuries the cash business of which is conducted by the Bank, the rules in this Code are subject to provisions of Part VI of the Treasury Rules, Volume I. B.— M O D ES O F O BTAINING CASH FRO M TRE ASUR IE S. I.— G E N E R A L. Cash is obtained by disbursing officers of the department in two ways, viz., directly by bills drawn on the treasury and by means of cheques. For payment of pay and allowances of Government servants on the regular establishment sot charged directly to works, certain heads of offices and other officers draw bills on treasuries in prescribed forms in accordance with the rules in Chapter XVHI. All other disbursements are made by Divisional Officers, who may empower Subdivisional Officers to make disbursements on their behalf, vide paragraph 202. For the purpose, Divisional Officers are ordinarily placed by the ant General in with one or more treasuries within their judrisdiction and they may either authorise Subdivisional Officers to obtain money from the treasuries within the jurisdiction of the latter by drawing cheques or place them in funds by means of an imprest or by transfer of cash from the divisional cash chest. Note 1.—The term "treasury" includes also a military treasure chest with which a Divisional Officer may be placed in . Note 2.—At places where the cash business of the Treasury is conducted by the Bank cheques are drawn direct upon the Bank, without die intervention of the Treasury Officer. Sub-treasuries are collecting depots and Hot disbursing treasuries, but to meet the convenience of Public Works Officers it has been arranged that funds required for disbursement may be obtained by means of cheques down on sub-treasuries subordinate to a treasury

with which a disbursing officer has been placed in . See also Rules 132, 150 and 163 of the Treasury Rules, Volume I. Note.—The term "treasury" as used throughout (his Code includes the subtreasury, unless the contrary is evident from the context. The appropriation of departmental receipts to expenditure in the department is strictly prohibited except in the cases provided for in paragraph 66. See sub-rule (2) (e) of rule 7 of the treasury Rules, Volume I. The procedure prescribed for ing for cash obtained from treasuries on bills for pay and allowances of establishment not charged directly to works or on contingent bills, if their encashment at treasuries has been authorised, is detailed in Chapters XVIII and. XIX. Undisbursed balances of cash thus obtained may be kept in departmental cash chests, but they should not be mixed up with the regular cash balances of the Department, accruing from money obtained on cheques which are dealt with and ed for in accordance with the rules in the following paragraphs. Without making previous arrangements through the ant General, no officer is authorized to draw cheques on a treasury situated outside the limits of the province, even though his own jurisdiction may extend beyond those limits. When for the concenience of work, it is necessary that the Divisional Officer or any of his subordinate disbursing officers should be authorised, either occasionally or as a standing arrangement, to draw cheques on a treasury situated outside the limits of the division, the Divisional Officer should approach the ant General through the Superintending Engineer for necessary sanction. Similarly, the Divisional Officer may, if necessary, specially authorise any of his Sub-divisional Officers to draw cheques on treasuries situated outside the jurisdiction of the latter but within the limits of the division. Note.—This rule is intended to be applied with, special care and only to cases of real necessity. Payment to contractors should, as far as conveniently practicable, be made by cheques on the nearest treasury and a stipulation to the effect that payments shall be so made should be inserted in the contract agreement, where necessary. The employment of class IV servants to fetch or carry money should be discouraged. When it is absolutely necessary to employ a class IV servant for this purpose, a man of some length of service and proved trustworthiness should only be selected and in all cases, when the amount to be handled is large one or more guards should be sent to accompany the messenger. II.—Limits on Subdivisional-Officers, Drawings. If the Divisional Officer considers it necessary, for the maintenance of. efficient control over the disbursements of his division, to set a monthly limit on the drawings of any of his Subdivisional Officers, he may do so, fixing either a standing limit or a fresh limit either every month or whenever necessary. All such limits may be raised or lowered subsequently. Intimation of every limit when fixed or changed should be sent both to the Sub-divisional Officer and to the Treasury Officers concerned. At places where the cash business of the Treasury is conducted by the Bank, intimation should be sent direct to the Bank without the intervention of the Treasury Officer, Note 1.— For this purpose, the Divisional O fficer m ay require the Sub-divisional Officer to subm it, by a convenient date, an estim ate of his probable requirements

in suitableform . Note 2.— The lim it when fixed should be for the m onth of the subdivisionand the dates of the com m encem ent and term ination of the month must be specified in the intim ation to the Treasury Officer or the Bank. Note 3. At the option of the Divisional Officer, the lim itation m ay not be intim ated to the Treasury Officer or the Bank, if the check exercised by the Divisional ant over the sub-divisional cash s, after the expiry of the month, is considered sufficient for the purposes of the Divisional Officers. See paragraph 23. III.—Cheques.

P etty sum s under ten rupees should not be paid by chequestheand disbursem for ent of these and other charges which naturally are paid in cash, e.g., the wages of labourers and of establishm ent charged directly to works, and value-payable postage, it is perm issible to draw m oney from tim e to tim e from the treasury by cheque to replenish the cash chest. W hether there be a guard or not, disbursers m ust draw cheques for the m inim um of actually cash required to m eet current disbursem ents, and if it is found at anythat tim ethe balance in hand is larger than is required to m eet the anticipated expenditure of the next m onth, or of the next fifteen days if the treasury is not situated at an inconvenient distance, the surplus should be returned into the neares treasury. In drawing cheques (Form 6) draw ing officers should bebyguided the general rules laid down in Part V, Chapter I, Section I of the Treasury Rules, V olum e I. The special rules applicable to the departm ent are set forth in paragraphs 58 to 62. B efore a cheque book is brought into use. all the cheque itform should s in be m arked by a distinguishing letter. Cheques drawn by a disburs ing officer on any treasury should be distinguished by a different letter from those drawn by other disbursing officers of the division on that treasury arid also from those drawn by him self on any other treasury.

In the case of sub-treasuries the advice of the num ber of thebook cheque to be used (vide Rule 151 of the Treasury Rules, V olum e I), should ordinarily be sent through the district treasury ; but in cases of urgency, it m ay be sent direct to the sub-treasury, a copy being forw- arded sim ul taneously to the district treasury.

If a lim it has been set by the Divisional O fficer on the drawings of a Subdivisional Officer under the provisions of paragraph 55, the lim it prescribed for the drawings on each treasury during a m onth should be entered on the reverse pi the counterfoil of the cheque book for that treasury before any cheques are drawn during that, m onth, and the Subdivisional O fficer should watch that the lim it is not exceed, by deducting: from on the it, reverse :of the counterfoils; the am ount of each cheque as it is drawn. The undrawn balance at the close of the m onth should not be carried forward to the next m onth. Note.—In the absence of a monthly limit on his drawings the drawing officer record should on the reverse of the counterfoil an d th e a m o u n t o f n ex t c h e q u e c arry d ra w n a n d th e to ta l o f d ra w in g s d u rin g th e m o n th , an d c arry th foerw ir ato rdta l to th e nco exut n te rfo il, .th u s en ab lin g h im s elf, fro m tim e tototim exerc e; ise an in d e p en d e n t ch oneck the p ostings to H is cash b ook. If the cu rren cy of a che q u e sho u ld e xp ire o w ing to R s. no t b eing p re se n ted a t th e tre a su ry fo r p a ym e n th re e m o n th s a fte r .th e , moon f its th issue(vide R ule 162 of the T rea sury R ules, V olum e I m ay be receivedba ck b y the d ra w e r w h o sho uld the n d estro y it a nd draw a n ew che qu e in lie u o f it. T h e

o f the de stru ction an d th e n um be r a nd da te o f th e ne w che qu e sho u ld be re co rd ed o n the co un o f th e o ld che qu e , an d the n u m be r a nd d a te o f th e o ld ch e q ue tha t is d e stro ye d sh o uld be e n te r the counterfoil of the new one. The fact of the new cheque havingshbeen ou ld issued be e ntered on th e d a te o f issue in re d in k in th e ca sh b oo k b ut no t in th e colu m n fo r p a ym e n t, a n ote b eing m ad e sa m e tim e ag ainst the o rig in al en try in the ca sh b o ok. N o te .— F o r p ro c e d u re re la tin g to lo s ttecehReuqleu e1s6,o3f th eT re a s u ry R u le V os ,lu m e I.

W h e n it is n e ce ss a ry to ca n ce l a c h eq u e , th e ca n ce lm e n t s ho u ld b e rec o rd e d o n th e c o u n te rfo il, c h e q u e , if in th e d ra w e rs' p o sse ssio n , s ho u ld b e d e s tro ye d . If th e c he q u e is n o t in h is po sse ss s h o u ld p ro m p tly re q u e st th e T re a su ry O ffic e r to sto p p a y m e n t o f th e ch e q u e a n d , o n a sc e rta inin p a ym e n t h a s b e e n sto p p e d , h e sh o u ld w rite b a ck th e e n try in his ca s h b o o k b y ex h ibitio n th e a o f th e ch e q u e a se ma p tyfig u re o n th e p a ym e n t sid e in th e " B a n k o f T re a s u ry " c olu m n . A c o u n te referen ce sh o uld b e g ive n in th e cash b oo k , ag ain s t th e o rig ina l, eto n try th eo fsec th eo nd ch e q u e . A c h e q u e re m a in in g u n p a id fro m a ny ca u s e fo mro nths tw e lv ea fte r th e m on th of its issu e sho u ld b e ca n ce lle d an d its am o u nt wbritten a ck in a sim ila r m a n n e r. C— RE CEIP T O F M O N EY. I.— Procedure

W hen m oney is received by a G overnm ent Officer on behalf of G overnm ent, it should at once be broug to in the Cash Book and a receipt in Form 3 should invariably be granted to the payer. If how ever, the am ount be realised by recovery from a paym ent m adeor on other a bill voucher setting forth full particulars of the deduction, a sh receipt o u ld b e g ra n te d o n ly if sp e cia lly d e s ire d b y th e p a ye r, b u t th e fa ct 0 f th e ' re co ve ry h a vin g b e e n m a d e b y d e d u ctio n fro m th e p a y m e n t v s h o u ld b e cle a rly re co rd e d o n th e re ce ip t.

N ote1. — Fin al acqu ittan ce for p rivate ch eq u es and d rafts o n local b an ks accepted under proper authority (vide Rules 9 and7 80 of the Treasury Rules, Volum e I) should notbe given to the payer until they have been cleared.

N ote 2. — Before am officer signs a receipt in Form 3 for cash actually received by him be should see that the receipt of the .m oney has been duly recorded in his cash boo and intoken o f this ch eck th e en try in th e cash b oo k sh ou ld be initialled an d dated at th e sam time e

N o te 3 .— A t an e x c ep tio n to this ru le , e a rne s t m o n ey in le g a l ten d e r ton o tes atta ch e te n d o n a n d re tu rn e d to th e c o n tra c to rs w h o s e te n d e rs , a re re je c te d o na sth e s a m e , d a provided that the contractors concerned give a stamped receipt for the money in the of Tenders maintained in the Divisional Office and that the is to that extent treated as a subsidiary cash book and consequently as an s form.' Earnest money which is received prior to the date fixed for opening the tenders, or which for any reason cannot be refunded on that date should be brought to in the cash book and returned subsequently to the contractors under the ordinary rules. R e ce ip ts in F orm 3 ca n be issue d o nly by D ivision al S ubdivisional O ffice rs, O ffice rs, or other G o vernm en t o fficers spe cially authorizedth eb ylo ca l A d m in istra tion , a n d all p erson s re gu la rly o r freq ue n tly rece iving m o ne y o n b eh alf of G o ve rn m e n t sho uld kee p a ca sh bo ok u F orm 1 .

N o te .— F o r is s u e o f d u p lic a te o r c o p ie s o f re c e ip ts s e e ru te '8 6 o f th e T re a s u ry R u V o lu m e I. If a govern m e nt office r w ho is no t in charg e of a ca sh b ook m o ne re ceive y on s,b eh alf o f G o vern m e n t a t

e xce p tio na l tim e s, he sh ou ld n ot m ix it u p w ith the im pre st o f a ny o th e r ca sh in h is cha rg e , bu t p rem it it, a t th e e arlie st o pp ortu n ity, to th e n ea re st o ffice r ha vin g a ca sh b oo k or d ire ct in to a tre a a cco m p a n ied bychaa lanin d up lica te(vid eR ule s 92e t se q .,o f the T rea sury R ule s, V olu m e I). T h e a ckn o w led ge m e n t o f th e trea su ry (w ith an in tim a tion o f th e fu ll p articu lars o f th e re ce ip t in clu din d a te o f its re alisa tion ) sho uld b e fo rw ard ed im m e dia te ly to th e officer n ext suhaving pe rio r a cash book, to enable him to m ake the necessary entriesT he therein. re cord o f the tra n sa ction w ill be in th e co rre sp on de n ce a nd n ot in the im pre st a cco un t of th e rece iving office r. II.— Disposal of Receipts. Moneys realised by officers of the department should be paid, soon as as possible, into the nearest treasury, for credit as miscellaneous receipts of the department. Should a Divisional Officer or Subdivisional Officer, however, require to make use of cash receipts temporarily for current expenditure, he may do so instead of obtaining fresh cash by cheques; but the before end of the month, he must send to the treasury a cheque for the amount thus utilised, drawn in his own favour and endorsed by himself with the words " Receive payment by transfer credit to the Public Works Depart ment".

N o te 1. — A t p laces w h ere th e c as h b u sin ess o f the T rea su ry is co nd uc te d b y t B ank, m oneys received by departm ental officers are paid at the B ank direct w ith out t in terv en tio n o f the Treasu ry O fficer.

N o te 2 .— T h is ru le d o e s n o t a p p ly to re c e ip ts re a lis e d b y s h o rt p a y m e n t o n b ills o th e r v o u c h e rs . D.— PAYMENTS I.— M a n n e r o f P a y m e n t.

A ll p a ym e n ts w h ich o ffic e rs au th o rize d to d ra w ch e q u e s h av e to m a k e , s h o u ld , a s fa r a s p o s sib le , b e m c h e q u e s ; b u t se e a lso p a ra 56., g ra p h

It is p e rm issib le to m a ke p a ym e n ts to s u p p lie rs of sto re s b y o b ta in in g S ta te B a nk d ra fts in a cc o rd a n R u le 7 4 8 o f th e T re a s u ry R u les , V o lu m e I. R e m itta n ce s fo r su ch p u rp o s es o f a m o u n ts le ss th 2 5 , fo r w h ic h S ta te B a nk d ra fts ca n n o t b e issu e d , m a y b e m a d e by p o sta l m o n e y o rd e r a t th e e x p e n se .

N o te .— F o r in s tru c tio n s re g a rd in g m a k in g p a y m e n ts fo r sto re s o b ta in e d b y d ir o rder from private firm s and in divid uals in the U nited K in gdo m , see R ule 383 of T reasu ryR ules, Volum e I.

A s a ru le , n o ch e q u e sh o u ld b e d ra w n u n til it is in te n d e d to b e p a id a w a y a n d c h e q u e s d ra w n in c o n tra cto rs a n d o th e rs sh o u ld b e m a de o ve r to th e m b y th e d isb u rs e r d ire ct; b u t th e d is b u rs e r a s s iste d in m a kin g d isb u rse m e n ts b y a ca sh ie r a p p o in te d fo r th e p u rp g ra o speh u9n3d. eTr hpea ra o c c a sio n a l d e liv e ry o f ch e q u e s th ro u g h a su b o rd in a te m a y b e p e rm itte d a t th e d is c re tio n a n d re s p o n s ib ility o f th e d isb u rse r. In su ch ca se s th e su b o rd in a te sh o u ld m a ke n o e n try in a n y a w h ic h h e ke e p s, a s a p a ym e n t m a d e b y ch e q u e sh o u ld a p p e a r in th e ca sh baucrsc oinugn t o f th e d is o ffic e r w h o d ra w s th e ch e q u e , a n d th e su b o rd in a te 's re co rd w ill b e in h is co rre s p o n d e n c e .

N o te .— It is a s e rio u s irre g u la rity to d ra w c h e q u e s a n d d e p o s it th ea m t thine th e c a s h c d o s e o f th e y e a r fo r th e p u rp o s e o f s h o w in g th e fu ll a m o u n t o f g ra n t a s u tiliz e d .

P ay m e nts du e to co n tracto rs m a y, if so d esire d b y th e m ,thbe e irmba de nk stoin ste a d o f dire ct to co n tra c to rs p ro v id e d th a t th e D e p a rtm e n t o b ta in s (1 ) a n a u th o rtis a io n fro m th e co n tra c to r in th e fo rm o f a v alid d o cu m e n ts su c h a s a p o w e r o f atto rn e y co n fe rrin g a u th o rity o n th e b a n k to re ce iv e p a y m e n (2 ) th e c o n tra c to r's o w n a cce p ta n ce o f th e co rre c tn e ss o f th e a cc o u n t m a d e o u t a s b e in g d u e to

G o ve rn m e n t o r h is s ig n a tu re o n th e b ill o r o th e r c la im p re fe rre d a g ain s t G o v e rn m e n t, b e fo re se tt o f th e a cc ou n t o f cla im by pa y m e n t to th e s aid b a n k . W h ile th e re c e ip t g ive n b y su c h b a n k c o ns titu te a fu ll a n d su fficie n t disch a rg e fo r th e p a ym e n t, co n tra cto rs sh o u ld , w h e n e ve r p os sib in d u ce d to p re se n t th e ir b ills d u ly re ce ip te d a n d d isc h a rg e d th ro u g h th eir ba n ke rs. N o th in g h e re in co n ta in e d sh a ll o p e ra te to c re a te in fa vo u r o f th e b a n k a n y vis rig h-àts-vis o r e q u itie s G o v e rn m e n t. II. B ills . Genera! instructions regarding the form of bills and their preparation, completion and stamping are laid down in Rules 138 to 146 of the Treasury Rules, Volume I. As far as possible, the particular form of bill applicable to the case should be used. Suppliers of stores and others should be encouraged to submit their bills and claims in proper departmental forms. But bills not prepared on such forms should not be rejected if they set forth the necessary details of the claims. In such cases, the additional particulars required should be added by the disbursing officer. Except in the case of lump sum contracts, every bill or other demand for payment should, as far a s possible, set forth the unit rate at which payment is to be made. III.—Vouchers. As a general rule, every _ payment including repayment of money previously lodged with Government for whatever purpose, must be ed by a voucher setting forth full and clear particulars of the claim and all information necessary for its proper classification and identification in the s. The full name of the work as given in the estimate and other particulars specified in paragraph 198 or the head of , to which the charges itted on a voucher are debit able, or to which the deductions or other credits shown in the voucher, .are creditable, should be clearly indicated on it in the space provided for the purpose or in some prominent position. When a voucher exhibits any expenditure from which revenue may prima facie be expected to accrue as, for instance, when payment appears m a bill for removing material from a building or other work, either dismantled or undergoing repairs or for clearing jungle or cutting trees in the compound of buildings or in canal banks, etc., a note should be recorded to indicate how the old materials removed or the trees cut, etc., have been disposed of and if sold, when the sale-proceeds will be credited to Government. Note.—When it is not possible to a payment by a voucher or by the payee's receipt, a certificate of payment, prepared in manuscript, signed by the disbursing officer, and countersigned; if necessary by his superior officer, together with a memorandum explaining the circumstances, should always be placed on record and submitted to the ant General, where necessary. Full particulars of the claims should, invariably be set forth, and where this necessitates the use of a regular bill form, the certificate itself may be recorded thereon. Every voucher must bear a pay order signed or initialled^, and dated, by the responsible disbursing officer. This order should specify (be amount payable both in words and figures. All pay orders must be signed by hand arid in ink. Note.—Cashiers and others authorised to make disbursements on ed bids, vide paragraph 69, should make no payment without a proper pay order of the responsible disbursing officer recorded clearly on the bill or other

voucher.

Except as provided in paragraph 70, every voucher should also or have bear,attached to it, and acknow ledgem ent of the paym ent, signed by the person by w hom or in w hose behalf the claim put forw ard. This ack now ledgm ent should be taken at the tim e of the paym ent. W hen the payee signs in a Pakistan script, he should be required to note the am ount acknow ledged in the scrip .in his ow n handw riting. In transliterating his acknow ledgm ent, the am ount acknow ledged.' as w e as any rem ark m ade by him , should also be reproduced in E nglish.

N o te1 .— If a d isb u rs in g o ffic e r a n tic ip ates a n y d iffic u lty in o b ta in in g , fro to m th e p e rs w h o m m o n e y is d u e , a re c e ip t in th e p ro p e r fo rm , it is o p e n to h im , to d e c lin e to h a th e c h e q u e o r c a s h , o r to m a k e a re m itta n c e to h im , a s th e c a s e m a- y b e , u n til k n o w le d g m e n t o f th e p a y m e n t, w ith a ll n e c e ss a ry p a rtic u la rs , h a s b e e n g iv e n b y h im c a s e s o f p a y m e n t b y re m itta n c e , a n o te o f th e d a te a n d m o d e o f re m itta n c e m u s t b e o n th e b ill o r v o u c h e r a t th e tim e o f re m itta n c e . In c a s e s o f re m itta n c e b y p o s ta l o rd e r, th e p u rp o s e o f th e re m itta n c e s h o u ld b e b rie fly s ta te d in th e a c k n o w le d p o rtio n th e revoid f, ec la u s e(x i)o f R u le 1 3 8 o f th e T re a s u ry R u le s , V o lu m e I.

N o te 2 .— In th e c a s e o f a rtic le s re c e iv e d b y v a lu e -p a y a b le p o s t, th e v a lu e -p a y a b le to g e th e r w ith th e in v o ic e o r b ill s h o w in g th e d e ta ils o f th e ite m s p a id fo r m a y b e a c a s a v o u c h e r. T h e d is b u rs in g o ffic e r s h o u ld e n d o rs e a n o te o n th e c o v e r to th e e ffe th e p a y m e n t w a s m a d e th ro u g h th e p o s t o ffic e a n d th is w ill a ls fo o rc othvee r c h a rg e s m o n e y o rd e r c o m m is s io n .

N o te 3 .— A c e rtifie d c o p y (m a rk e d D u p lic a te ) o f a re c e ip te d v o u c h e rb m y th a ye b e re ta in e d d is b u rs in g o ffic e r s h o u ld th is b e n e ce s s a ry to c o m p le te th e re c o rd o f h is o ffic e, b p a y ee s h o u ld n o t b e re q u ire d to s ig n s u c h a c o p y o r g ive a d u p lic a te a c k n o w le d g m th e p a y m e n t. E.—REMITTANCES TO TREASURIES. The officer in charge of a cash book should keep a book in Form 4 in which he should enter all his remittances to the treasury as they are made; paragraphs 65 and 66. This book should accompany the remittance and the chalan to be receipted by the treasury.

N o te .— R e m itta n c e m a d e to th e B a n k o f c h e q u e s p a id in a s P u b lics hWo uo ld rk s re c e ip ts b e e n te re d in th e R em ittan c e B o o k, b u t in . th e p la ce fo r th e tre a s u ry re ce ip t s h o e n te re d " B y B a n k c h e q u e s " a n d th e b o o k n e e d n o t b e s e n t w ith th e re m itta n c e , p r th at th e c h e q u e s a re a lw a y s e n d o rs ed as p re sc rib e d in p a ra g ra p h 6 6 . F.—CASH S. I.— C a s h B o o k . (a )U P K E E. P An of their cash transactions should be maintained in the Cash Book, Form 1, by all Government officers authorised, as a regular arrangement, to receive money on behalf of Government, as well as by those entrusted with disbursements out of cash received by them in transfer from the divisional cash chest or obtained by cheques drawn on the treasury Government officers entrusted with imprests or temporary advancesmaintain should and render s of their disbursements in Imprest Cash , Form 2. The cash book is one of the most im portant records of the departm ent.' The detailed instructions given in the notes on Form should 1 be observed strictly in practice by all concerned.

(b)

B A LA N C IN G

The cash book m ust be balanced on the date prescribed for closing the cash s of the m onth, b w hen the transactions are num erous, a weekly or daily balance is recom m ended, and it is advisable that the cash be counted w henever a balance is struck, or at convenient intervals, as this affords an independent check on the accuracy of the postings. The results or suc interm ediate counting should be recorded in the form of a note (specifying the actual cash an also the outstanding balances of im prests and tem porary advances) in the body of the cash boo (colum n 8), so as not to interfere with the up to date totals ; the actual balance of cash in th chest should invariably be stated in the note both in w ords and figures. (c) RBCTIFICATIONOFERRORS.

A n entry once m ade in the cash book .should in no circum stances be erased. If a m istake is discover before the copy of the cash book has been subm itted to the-divisional office, it should b corrected by draw ing the pen through the incorrect entry and inserting the correct one in red in betw een the lines. and invariably date (£he disbursing officer should initial every such correction his initials. W hen the m istake is discovered too late for correction in this w ay, an intim ation of th necessary corrections should be sent at once to the divisional office, accom panied by a propose transfer entry, if necessary. E xcept as indicated above, no correction entry of once an m ade in his cash book should be m ade by a Subdivisional unless Officer,authorised by the divisional office to do so.

N o te.— T h e s am e p rin cip le s sh o u ld b e o bs erve d in c orre ctin g erro rs no ticed in t d iv is io n al cash b o ok . If th e ac co un ts o f the m o n th h av e be en c lo se d, no corre ctio o f erro rs in am ount, classification, or nam e of w ork, should be m ade in that book but transfer entry should be prepared fo r the necessary correction, a suitable rem ark in r in k (quoting reference to the correction in s) b ein g record ed ag ainst the orig inal erroneous entry in th e cash b o o k. (d) VERIFICATION .

The disbursing officer should check all the entries in his cash as soon book as possible after the date of their occurrence, and he should initial the book, dating his initials after the last entry cheeked The cash book should be signed by him at the end of the m onth and such signature be should understood as fixing responsibility for all the entries of the month inclusive of the closing balance. N o te.— T he fo llo w ing is the m em orandum o f som e of the m ore im portant parts of t verification :— The disbursing officer should— compare each entry of payment with the gross amount chargeable as shown in the connected voucher, seeing, at the same time, that it bears (/) a payment order recorded by himself or the Divisional Officer, and (//) the certificate of disbursement signed by himself or an authorised subordinate, and ticking off each voucher as it is ed; see, whilst examining the postings of vouchers on the payment side, that all deductions shown in the vouchers (other than deductions creditable to the head of or work to which the payment relates) are posted as receipts on the receipt side of the cash book ; compare each entry of payment into the treasury with the Treasury Officer's receipt on the challan or his book and satisfy himself that the amounts have been actually credited into the treasury ;

the totalling of the cash book or have this done by some principal subordinate (other than the writer of the cash book) who should initial (and date) it as correct; and the total of the postings in the "Bank or Treasury" column on the payment side by reference to the memoranda recorded by himself on reverse of the counterfoils of cheques. The actual balance of cash in each chest should be Counted on the last working day of each month (i.e., immediately after closing the- cash of the month under paragraph 78), but where this is not possible, the cash balance may be counted on the first working day of the following month before any disbursement is made on that date. The details of the actual balance should be recorded in Form 5, and a certificate of the count of cash, specifying both in words and figures the actual cash balance (exclusive of imprests and temporary advances), and of reconciliation of the balance so counted with the book balance, should be recorded below the closing entries of the month. The certificate should be signed by the disbursing officer who should invariably date his signature. Note.—Should it not be possible for the disbursing officer, owing to his absence, to make the count on the dates prescribed in this paragraph, he should do so at the earliest opportunity, recording the reason for the delay on the Cash Balance Report. Whenever, on the contents of the cash chest being counted, balance as per cash book is found to be incorrect, it must, unless the error can be detected and set right at once under paragraph 79, be made to agree with the actual count balance by making the necessary receipt or payment entry——"To cash found surplus in chest" under Public Works Deposits, or "By cash found deficient in chest" under Miscellaneous P.'W. Advances, as the case may be. The istrative action to be taken on the occurrence of a deficiency must depend on the nature of each case. Imprest An imprest is a standing advance of a fixed sum of money given to an individual to enable him to make certain classes of disbursements which may be entrusted to his charge by the Divisional Officer or the Subdivisional Officer in accordance with such rules, and subject to such restrictions, as may be laid down by the local istration. The amount of an imprest should be kept as low as possible and should in no case exceed one thousand rupees without the special sanction of the local istration. The of imprest cash should be kept in duplicate by the imprest holder in Form 2, Imprest Cash , in accordance with the directions given in that form. The counterfoil should be retained by the imprest-holder and the original ed by the necessary vouchers, should be forwarded to the officer from whom the imprest is held, whenever the imprest-holder finds it accessory to have the recouped, or when it is proposed to increase or decrease the amount of the imprest or to close the altogether. The must, in any case, be rendered to the officer from whom the imprest is held in time to enable him to incorporate the in his cash book before it is closed for the month on .the date fixed for the purpose. The recouping officer should examine the imprest cash and the ing vouchers, initial and date the vouchers in token of approval and by 'a formal pay order (vide paragraph 73) recorded on the authorise the recoupment, enhancement, reduction or closing of the imprest, as the case may be. The should then be

abstracted and incorporated in the Cash Book in the manner prescribed in notes on Forms 1 and 2. Note.—If any item in an imprest appear to the recouping officer to be open to objection, the imprest should nevertheless be recouped in full, and the item under objection may be entered in his cash book as "Item awaiting adjustment in the Imprest of " under "Miscellaneous P. W. Advances" to be watched under that head until either the objection is removed or the amount is made good by the imprest-holder. The imprest-holder is responsible for the safe custody of imprest moneys and he must at all times be ready to produce the total amount of the imprest in vouchers or in cash. III.— Tem porary A dvance.

W h e n a d isb u rsin g o ffic e r m a k es a re m itta n c e to a su b o rd ina te o ffice r to e n a b le h im to m a k e a n u s p ec ific pe tty p ay m e n ts o n a m u ste r ro ll o r o th e r v o uc h e r w h ic h h a s a lre a d y b e e n p a s se d fo r p a th e a m o un t re m itte d sh o uld b e tre a te d a s a T e m p o ra ry A d va n ce te d afo n dr in ac Fcoourm n 2 in th e s a m e w a y a s a n im p re s t. T h e a cc ou n t o f raa ryT eAmdpv oa nc e s ho u ld b e c lo s e d a s so o n a s po ss ib le . Note.—This rule applies also to cash taken out of the chest by the disbursing officer himself to make payment at a distance. G.—CHEQUE BOOKS AND RECEIPT BOOKS. Cheque Books (Form 6) required by Divisional and sub-divisional Officers authorised to draw on treasuries, subs treasuries and the Bank are obtained by them from the district treasury concerned, vide Rule 148 of the Treasury Rules, Volume I . Receipt Books (Form 3) are similarly obtained by them from the treasury of the district within which their ' respective headquarters are situated. Cheque (or Receipt) Books should on receipt be carefully examined by the Divisional or the Subdivisional Officer concerned who should count the number of forms contained in each and record a certificate of count on the fly-leaf. Cheque books must be kept under lock and key in the personal custody of the Divisional or Subdivisional Officer concerned. Receipt books should be similarly kept by the officer authorized to sign the receipt. Counterfoils of used books should be returned promptly to the divisional officer for record.

N o te .— In a n y c a s e in w h ic h th e lo c a l A d m in is tra tio n c o n s id e rs it n e c e s s a ry to re th e c o u n te rfo ils o f c o m p le te d R e c e ip t B o o k s in th e s u b d iv is io n ^ o ffic e , th e y m a s e n t b a c k to th e S u b -d iv is io n a l O ffic e r a fte r th e ir c h e c k in th e d ivv id is io e n a l o ffic e , p a ra g ra p h 5 4 3 (c ). T h e S u b -d iv is io n a l O ffic e r s h o u ld , h o w e v e r, b e in s tru c te d to k th e m in s o m e s a fe o r b o x th e k e y o f w h ic h re m a in s in h is p e rs o n a l c u s to d y . H.—CUSTODY OF CASH.

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Public money in the custody of the department should be kept in strong treasure chests by secured two lock of different patterns. All the, keys of the same lock must, except where the procedure prescribed in the; Note below this paragraph is adopted, be kept in the same person's custody, and, as a general rule, the keys of one lock should be kept apart from the keys of the other lock, and in a different person's custody when practicable. The chest should never be opened unless both the custodians of the keys are present. When there is a guard, the daffadar or other petty officer of the guard should usually be the custodian of one set of keys and he must

always be present when the chest is opened and until it is again locked. Whenever a cashier is attached to a division or subdivision, the keys of one of the locks of the treasure chest will necessarily remain in his possession.

N o te.— T he duplicate keys of d ivisio nal and sub-d ivisional chests m ay, at t discretio no f the D iv is ion al O ffic er, b e p laced , u n der h is seal, in the cu stod y o f the T re as ury O ffic er co nc erne d . In th e event o f th is prac tic e b ein g a do p ted , a d u plica key regis te r sh o u ld mbaintained e and once a year, in each A pril, the keys should be sent for, exam ined and returned un der fresh seal, a note being m ad e in the that th ey have been fou nd co rrect.

C ashiers m ay be appointed w henever, in the opinion of the local A dm inistration, the cash transactions a division or subdivision areciently suffi extensive to require . . it.. . . . . . O ne cashier m ay m ake the cash paym ents of tw o or m ore divisions or subdivisions, or throughout w hole of a division, w herever such an arrangem ent is found to be practicable.

The D ivisional O fficer should count the cash in the hands of each cashier at least once a m onth; or in t case of outstations, he or the Sub-divisional O fficer should count it whenever he m ay visit them The result of such counting should be recorded in the form of a note in the cash book show ing th date of exam ination and the am ount (in w ords) found.

C H A P TE R V II.— S TO R E S. A.—INTRODUCTORY . T he general ad m in istra tion of all the stores of a divisio ninisthe ve D sted ivisional O ffice r, on w hom prim arily devolves the duty of arrang ing, in acco rdance w ith such rules and instructions as m ay have been issuedb y G o vernm e nt, fo r (1 ) the acqu isitio n of sto re s, (2 ) their custo tribdyution an daccord dis in g to th e require m ents o f w orks, a nd (3) their d isp osal.

G overn m e nt o ffice rs en tru sted b y the D ivision al O ffice r w ith th e ca re , use o r con sum p tion o f sto res resp on sib le fo r m a intain ing correct re co rd s and p repa rin g correct returns in resp ect of the sto e ntru stedto them .

A ll transactions of re ceipts and issues should be reco rded, in accordance strictly w ith the prescrib ed rules or p ro cedure, in the orde r of occu rrence a nd as so on as they take place . F ictitious stock a djustm a re strictly p ro hibite d, such, for exam ple, as (1) th e debiting to a w ork of th e cost of m ate rials req uire d, or in exce ss o f actu al req uirem e nts, (2 ) the de biting to a p articu la r w o rk for w hich fu a re ava ilab le of the va lu e of m a te ria ls inte nded to be utilise d on another w ork allotm for w ent h ich no has been sanctioned, (3 ) the w riting back of the value ofused m ateria on als w o rk to avoid e xcess o utla y over ap prop riatio n, e tc. A ny brea of this ch rule constitutes a serious irregularity, w hich w ill be brought prom inen tly to th e no tice of the a pp ro priate au th ority co nce rned by the GAeneral. cco un ta nt

The s of sto res are based on the fundam entalthat principle the cost of their acquisition should be debited to the final head of conce rn ed or th e particular w ork for w hich they a re require d, if e ithe r of th ese can be de term ined at on ce; o th erw ise, it sh ou ld b y kept in a suspen se acco p ending cle arance, as the m a te rials are a ctually issu ed, by debit to spe cific he ads o f acco un w orks.

In accordance w ith th is g en eral ru le, th e co st o f th e su pply o f all sto res, req uired as to ols an d p la n the general use of th e division,b ited is deat o nce to the m ino r head " To ols an d P lan t", subordina te to the m ajor h ea d under w h ich su ch cha rges o f th e division are cla ssified ; and sp ecial item s of t a nd plan t, w hich a re re qu ired n ot for g en eral pu rp oses bu t for a sp ecific w ork, are de bite d to w ork.S eea lso ru le s 1 an d 3 of A ppen dix 5. Similarly, all road metal required for the maintenance of a road or section of a road is debited at once to the minor head "Repairs" (Communications) under the major head concerned, against the estimate sanctioned for the collection of it, and when roetal is acquired especially for use in the construction of a road or other work, its cost is debited to the estimate for such construction. In the case of other materials, when purchases are made for the requirements of works generally, the cost is ed for under the suspense head “Stock ",vide paragraph 125 of the Central Public Works Department Code. Materials purchased specially for a work are, however, debited to that work. The four classes of stores enumerated in paragraph 121 of Central the Public Works Department Code, thus fall into two distinct categories as shown below :— Stores debited to Suspense— Stock. Stores debited to final heads—

Tools and Plant. Roetal. Materials charged to works. W ith certain exceptions [vide paragraphs 242 and 248 (c)], a numerical or quantity of receipts, issues and balances has to be maintained for all stores, even though debited to final heads, with a view to control the balances efficiently until the stores are disposed of finally eitherby consumption on works or otherwise. This quantity has further be to reconciled periodically with the value s except in the case of Tools and Plant and Road Metal. The rules in this chapter are framed on the principle that, as far as possible, the initial records of all stores, as also the returns of subdivisions, should take of quantities only, and that the value s should be maintained in the divisional office. B.—STOCK. I.—G e n e ra l. The stock of a division is sometimes kept in a single godown or yard in the charge of a storekeeper or other officer, or each Subdivisional Officer may have a separate stock in his charge, either at his headquarters or scattered over the sub-division in the direct custody of subordinates or other sectional officers. Again, the stock, although scattered over the entire division, may be in the general charge of a single official and the Subdivisional Officers may merely indent upon him; the s being kept by the former. The rules prescribed below will apply whatever be the arrangement in force in the division. Stock s may be maintained in a Subdivisional office, even though the officer in*charge is not authorised to keep a cash in Form 1. A separate should be kept in the divisional office of any stock which is directly under the charge of the Divisional Officer or of an officer under his orders and not under the orders of a Subdivisional Officer. II.—Quantity s. (a) Receipts. Materials may be received, on stock from the following stores :— Supplies, High Commissioner for Pakistan in U. K. Other sub-divisions, divisions or departments (including Government workshops), Manufacture, and Works, Buildings, etc. In all cases there should be proper authority for the receipt, by the storekeeper or the sectional officer concerned, of materials to be brought on stock. This authority should be given in writing by the Divisional Officer or, if so authorized under local orders, by the Sub-divisional Officer. All materials received should be examined and counted, or measured, as the case may be, when delivery is taken. The record of the detailed count of measurement should be kept in the Measurement Book in the manner prescribed in paragraphs 208 and 209, and the total number or quantity received should be simultaneously entered in the of Stock Receipts, Form 8. Such acknowledgment as may have to be given to a supplier for stores received from him can be signed only by the Divisional or the Sub-divisional Officer.

Any certificate that the storekeeper or sectional officer concerned may be called upon to record in respect of the receipt of stores, for this or any other purpose (vide paragraph 116), should be in the following form : Received on— —————and duly recorded in the of Stock Receipts. See also page——of Measurement Book No...... D ate

(Signature).

(b) Issues. Materials may be issued from stock for the following purposes :— for use on works either by issue to contractors or direct (paragraph 237), For despatch to other sub-divisions, divisions or departments, for sale to contractors, employees, other persons or local bodies, vide paragraph 135 (e) of the Central Public Works Department Code. They should be issued only on receipt of an indent (Form 7) signed by the Divisional or the Sub-divisional Officer. But when a sectional officer has to issue stock materials for the requirements of works under himself the use of this form may be dispensed with, if the sectional officer has been authorized under local orders to draw such materials from his stock up to any assigned limit not exceeding the provision made for materials in sanctioned estimates. Note 1.—When examining s of Stock Issues and Works Abstracts, Sub-divisional Officers should see that in practice this rule is observed strictly, and they should deal suitably with instances of unauthorised and excessive issues to works made by sectional officers without due cause. Note 2.—The term '"Works" includes manufacture operations, vide Note below paragraph 112. Indents should be filled up carefully as all subsequent ing depends upon it. In the column " Head of , etc, besides entering the name of the head to which the issue of stores is debitable, full names of divisions and offices to which stock is to be issued and of contractors, employees, other persons or local bodies to whom it is authorized to be sold, should be added in all cases in which stores are ordered to be issued otherwise than for the requirements of works within the division. The last column, headed " Name of Work, etc.", should be filled in only when the stores are required for works within the division, and in such cases the full name of the work as given in the estimate, should be entered, as well as the name of the contractor from whom the value is recoverable (vide paragraph 237). When issuing materials from stock, the storekeeper or sectional officer should examine the Indent (Form 7) and sign it in the space provided for the purpose, after making suitable alterations (attested in each case by his dated initials) in the~ description and quantities of materials, if he is unable to comply with the indent in full. He should then prepare and sign the form of the invoice attached to the indent according to the supply as actually made and simultaneously make an entry in his of Stock Issues, Form 8. The indent should be returned at once to the indenting officer and the signature of the officer receiving the materials should be obtained, as soon as possible, on the invoice which should be treated as a voucher in of the entry in the . N ote 1.— It should be seen that the acknow ledgm ent of m aterials is signed either by the person to w hom they are ordered to be delivered or despatched, or by a duly authorised agent. This precaution is specially necessary in the case of issues to contractors and private persons whose acknow ledgm ents should set forth all the particulars m entioned in paragraph 240. N ote 2.— Note 1 applies also to issues m ay be to .contractors by the sectional officer him self without the production of an indent signed by higher authority

(videparagraph 106). W hen m aking entries in the of Stock Issues the keeper storeor sectional officer should pay particular attention to record in the colum ns headed " To whom issue " and " Head of , etc." the full particulars as given in the last two colum ns of the Indent or as otherwise known to him . Note.—If the materials are issued for use on a work, the particulars required to be entered in the column "Name of Work, etc." of Form 7 (vide paragraph 107) should invariably be given in the column "To whom issued". As an exception to the general rule in paragraph 98 that all stock transactions shall be shown in the s as soon as they occur, the local istration may prescribe that issues of petty stores by a sectional officer direct to works [vide paragraph 237 (2)] under his supervision may be shown in the s collectively once a month when closing the s of the month. (c) Monthly Abstract of Receipts and Issues. The receipt and issue transactions of the entire subdivision should be abstracted monthly in a single “Abstract of Stock Receipts " (Form 9) and in a single " Abstract of Stock Issues " (Form 10). These forms should be posted, in the sub-divisional office, from the s of Stock Receipts and Stock Issues, Form 8, entries being made only in respect of quantities. Note 1.—The several transactions of the month need not be entered severally in the Abstract, it being sufficient to show, as a single transaction, the total receipts from each source or the total issues to each or work. The quantities received (or issued) in each transaction should be noted in the lower part of the Abstract, against the entry of the transaction, in separate columns for each distinct article of Stock, these columns being so written up as to group the articles by the prescribed heads of Stock. After all transactions of the month have been posted, the total receipts (or issues) of each article should be computed and noted in the column headed "Quantities" in the upper part of the form. No entries need be made in the sub divisional office in any of the money columns in either part of the form, as these will be filled up in the divisional of f ice, vide paragraph 123. Note 2.—In posting column 1 of the Abstracts, those receipts and issues of the month, which represent transactions the value of which is brought to in the same month through the cash book or transfer entries, should be separated from transactions not so brought to within the month. See paragraph 522. Note 3.—It is left to the Subdivisional Officer to make the most suitable arrangements for collecting the information required to complete these Abstracts. The s of Stock Receipts and Stock Issues of subordinates stationed at the sub divisional headquarters may be obtained in original, and storekeepers and sectional officers at outstations may be required to furnish copies of their . Care should be taken to reconcile all transfers of stock between subordinates of the same subdivision, and reconciled transactions connected with such transfers within the subdivision should not appear in the Abstracts of the subdivision. Note 4.—The s of Stock Receipts, and Stock Issues maintained by

sectional officers may, if necessary, be closed a little earlier than the date fixed for the closing of the sub divisional s. See Note 2 below paragraph 486. When abstracting the transactions recorded in the s of Stock Receipts and Stock Issues, care should be taken to observe strictly the prescribed s clarification, vide Appendix 2. It is not sufficient to enter the name of the major head affected, but the minor and detailed heads should also be stated, as well as the additional particulars mentioned in paragraph 109. Note.—Although "manufacture" is a sub-head of the Stock , issues of stock to manufacture operations and receipts of outturn from manufacture should be ed for in the same way as issues to or from any other distinct head of , and each manufacture operation should be treated as a separate work. See also paragraph 4 (68).

The quantity s of a particular month show all quantities received or issued in that month; but the corresponding cash payment, cash recovery, or other adjustment may not always appear in the divisional s of the same month. To secure agreement between the quantity and value s receip ts and issues, the value of w h ich cannot be a djustedin the acco u n ts o f th e m on th in w hich th e actua l tra n sa ction s ta ke p la ce , sho u ld a cco un te d for in the A b stra cts u n d er the su sp e n se chh aeasedss" Paund r "M iscellan eo u s P . W . A d van ce s" re sp e ctive S ee ly.a lso N o te 2 b elow p a ra g rap h 11 1. (d) Half-yearly Balance Return.

T he total quantities of the re ceipts a nd issu es of e ach article of stock, a s re co rd ed in the M o A bstracts, F o rm s 9 an d 10, sh ou ld before the A bstracts are transm itte d to th e divisio (vide nal office p arag ra ph489), be posted in the H alf-yearly B alance R eturn, F orm 11, in the colum n p ro vid ed for the m o nth co ncerned both u nd er " R ece ip ts " a nd " Issues ". A s soon as the rece a nd issue s of th e last m onth of the ha lf-year posted, a re the closing balances should be worked out and entered both in colum 2 1,n " C losing ba la nce carried fo rw a rd ", of th e retu rn for that half-yea r a nd in colum n 6 , " B alan ce bro ught forw ard ", of the return for thyear. e ne xt half-

A se para te return in this form sho uld be p re pa red fo r each o f the H a lf-ye ars e nd in g S ep te m ber M a rch, w hich for th e S eptem be r h alf-yea r e m bracing only tran sactions up to th e date on w h ich m on thly a ccount of the sub-division are closed. The return for each half-year should all em brace a rticles in sto ck.. C olum n s 2 2 and 2 3 of the form of the return are provide to dgive so the as sub divisional and the divisional officers an opportunity of m en com ting on the co ndition of the sto res o r on th e rates, a nd o f n oticing caseins w hich the balances, are in excess of requirem ents. (e )C o rr e c tio n s , A n y errors tha t m a y be d isco vered in the R egisters of an R d eIssu ceipts e s o r in the M on th ly A b stra cts, b e fo re the accou n ts for the m on th are clo se d , m a y be se t rig h t by the S ub -divisio na l O fficer. co rre ctio n s sh ou ld be m ad e ne atly b y scorin g o ut th e in co rre ct figu re s or ando thweriting r en trie thes correct ones abo ve them and the y should be a tte sted initials. b y d ate d

N o te .— S to re k e e p e r a n d s e c tio n a l o ffic e rs m a y s im ila rly c o rre c t th e ir re s p e c tiv e R R e c e ip ts a n d Is s u e s b e fo re s u b m ittin g th e m to th e s u b d iv is io n a l o ffic e .

M istak es n o tic e d su b se q u e n tly sh o u ld n o t b e c o rre cte d e xce p t in a cco rd a n ce w ith a fo rm a l tra n sfe o r u n d e r in s tru c tio n s re ce ive d fro m th e d ivis io n a l o ffice .

E rro n e o u s e n tries n o tice d in a H a lf-ye a rly B ala nc e R e tu rn , w h ic h ha s n o t ye t b e e n s u b m itte d d iv isio n a l o ffic e , m a y b e co rre c te d b y th e . S u b -d ivisio n a l O ffic e r, o nly if th e co rre sp o n d ing e n th e M o n th ly A b stra c ts c on c e rn e d , o r in th e p re vio u s H a lf-ye a rly R e tu rn , a re co rre ct o r h a ve B e e s e t rig h t. III.— V a lu e A c c o u n ts . (a) Payment for Stock received. Bills of suppliers should, before payment, be examined and dealt with in the manner prescribed in paragraphs 203 and 212 to 224.

N o te .— S p ec ia l atte n tio n is in v ite d to th e ru le in p a ra g rap h 22 3 th e o b jec t o f w h ic h i p rev e n t e rro n e o u s o r d o u b le cla im s b e in g p u t fo rw a rd su cc es sfu lly . S to rek ee p e rs sectio n a l o ffic e rs m a y , if d es ire d , b e req u ired to su p p lie rs' b ills b efo re p ay m (v id ep a ra g ra p h 1 05 ) b u t th e d isb u rs in g o ffic e r is re sp o n s ib le th a t n o p a y m e n t is m a u n les s thpe re cau tio n s refe rred to ab o ve h av e b een o b serve d .

C a s h p a y m e n t s h o u ld n o t b e m a d e fo r s to c k re c e iv e d fro m o th e r s o u rc e s e x c e p t in a c c o rd a n c e w ith th in C h a p te r 4 o f th e A c C c ooudnet, V o lu m e I. W h e n u n d e r th o s e ru le s p a y m e n t fo r s u p p lie s m a d e b y d e p a rtm e n t is m a d e in c a s h , th e c la im s o f s u c h d e p a rtm e n t s h o u ld b e d e a lt w ith in th e s a m e w a o f s u p p lie rs . In o th e r c a s e s , th e n e c e s s a ry a d ju s tm e n t o f th e c o s t, th ro u g h th e re m itta n c e o r o c o n c e rn e d , s h o u ld b e m a d e b y th e d iv is io n a l o ffic e in a c c o rd a n c e w ith th e in s tru c tio n s in C h a p te X V II, a fte r o b ta in in g a v e rific a tio n o f th e c la im , w h ic h s h o u ld n o t b e c e rtifie d w ith o u t c ro s s i c o n n e c te d m e a s u re m e n t b o o k e n trie s w ith a s u ita b le re m a rk . (b) Recoveries for stock issued. (i) Is s u e ra te s .

A n Is s u e R a te is a t s ig n e d to e a c h n e w a rtic le a s it is b ro u g h t o n s to c k . T h is ra te is fix e d o n th e p rin c c o s t to b e c h a rg e d to w o rk s o n w h ic h th e m a te ria ls a re to b e u s e d s h o u ld a p p ro x im a te ly e q u a l c o s t o f th e s to re s a n d th a t th e re m a y b e n o u ltim a te p ro fit o r lo s s in th e s to c k a c c o u n ts . It s h o u b e y o n d th e o rig in a l p ric e p a id , fo r c a rria g e , a n d o th e r in c id e n taal cctu h a rg llyinecsu, rre if adn oy ,n th e a c q u is itio n stores. of .

N o te 1 .— It is n o t n e ce ss a ry th at th e Is s u e R a te fo r a n ite m s h o u ld b e th e sa m e in s u b d iv is io n s , b u t a u n ifo rm rate sh o u ld o rd in a rily b e p re sc rib e d fo r a ll lo c a lities s u bd ivision . N o te 2. — T h e Is s u e R ates sh o u ld b e w o rke d o u t to th e n ea rest a n n a , as far as p o ss ib l Normally the issue rates will remain constant throughout the half-year, but as purchases are made or contracts for the supply of materials are entered into, variations in cost should be watched, and if these are appreciable, Issue Rates* may, and in important cases shall, at once be raised or lowered, as may be necessary. Further, when closing the Halfyearly ed of Stock (paragraph 129), all rates must be reviewed and revised if necessary, to bring them within the market rates. If the Issue Rate of an article of stock 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 division which the Divisional Officer may prescribe :— Issues to contractors, and sales shall be made at market rates, but see paragraphs 238 and

239. Issues to other divisions and departments may be made at a rate higher than the Issue Rate. (ii) Storage Charges. A storage rate is fixed annually for each Division or sub-division on the principle that the total estimated annual expenditure (see paragraph 4 (55)) is, as far as possible recovered from the issues likely to be made during the year. On the basis of this rate storage charges are calculated, simultaneously with the book value, for all issues made under paragraph 106. (iii) Mode of Recovery. The Sub-divisional Officer is responsible that the value of materials sold to municipalities, Local Funds and the public, and of issues made to contractors for private use, is recovered in cash at the earliest oppor tunity. Note.—A Sale in Form 19 should be prepared in of every such sale. All adjustments of the value of stock issued except on sale should be made by the Divisional Officer as in the case of receipts, vide paragraph 117. The Sub-divisional Officer, is, however, responsible for the clearance from works s, of all outstanding against contractors on of the recoverable value of materials issued to them by charge to works. The 10 per cent, supervision charge should be realized in addition to the value of stock including storage charges in all cases in which it is recoverable under paragraph 127 of the Central Public Works Department Code, but the amounts recovered on this should not be treated as receipts on of stock, but as revenue receipts, or receipts on capital , as (he case may be. (c) Valuation of Quantity s. When received in the divisional office, the Abstract of Receipts and Issues will be incomplete in respect of (1) the values of quantities shown as received and issued, (2) the calculation of the shortage charges on the issues and (3) cash or adjustment charges on of manufacture operations, storage and incidental charges, such as those for carriage, loading and unloading of stock materials. They should now be completed in all these respects. Note 1.—The lower part of each Abstract should first be taken up. In this part, quantities of the several articles received or issued in connection with each transaction have already been entered separately in the columns provided for this purpose; vide Note 1 below paragraph 111. These quantities should now be valued by recording the amount Of each just below it, and the total value of each transaction should be shown in the first money column (third column of Form 9 or sub-column 1 of the second column of Form 10, as the case may be). In Form 10, storage charges should be calculated on the book values entered in sub-colum n 1 and show n in sub-colum n 2 and a total of these should be entered in the last sub-colum n of the second colum n against each transaction. Total should then be struck in the next m oney colum n, "Total", separately for each head of . The upper part of the form should be valued next. The total of the values entered against each

article in the low er part should be show n in the colum n headed "Am ount (separately , for each article)" against that article, it being seen further, in the case of issues, that this total is equal to the rate for the article m ultiplied by the total quantity. Finally, the entries in the last m oney colum n should be totaled up, both for each subhead of Stock and for whole the Abstract. In Form 10, the total of the sub-colum n 2 of the second colum n in the low er part should be shown against the line "Total— Storage" in the Upper part and grand total struck in that part. The grand total should agree w ith the total of the second m oney colum n "Total" in the low er part of the form . The cash and transfer entry debits and credits to stock (vide Note 2 below paragraph 111) should be agreed w ith the transactions pertaining to Stock brought to in the cash book and the transfer entry book, vide paragraph 522. Note 2.— Receipts should be valued on the basis of the prices paid or payable as per bills or other claim s. Extra charges, w hen paid or adjusted, should be posted as separate item s w ithout quantities. Note 3.— Issues should be valued at the Issue Rates fixed for the vide purpose, paragraphs 118 to 120. Note 4.— All entries m ade in the divisional office should be in red ink to distinguishthem from those m ade in the sub divisional office. Carriage and other incidental charges should be debited to stock only when they are incurred in connection with the general stock requirements. See also paragraph 206. These charges should be adjusted against the particular sub-head under which the item is classified or the sub-head "Storage" of the stock according as the charges have been incurred before or after the acquisition and delivery of the stores at the godown. To classify and collect, by objects of expenditure, the charges debited to Stock from time to time, the same procedure should be observed as is adopted in respect of expenditure on works, that is, works abstracts and s of works should be maintained, See also paragraph 517. IV.—Half-yearly of Stock. An should be maintained in the divisional office to record, month by month, separately for each sub-division, the transactions relating to each item of stock. This should be in Form 12. Half-yearly of Stock, which is in three parts:— Part I.—The . Part II.—The Summary. Part III.—The Review. Part I should, as regards quantities, be posted monthly from the sub-divisional Abstracts Forms 9 and 10 and balanced half-yearly, m the same manner as the sub divisional Half-Yearly Balance Return ; see paragraph 114. The only values to be posted should ordinarily be the aggregate values of the total receipts and issues for each sub-head, as recorded in the upper part of these Abstracts: but, if it is desired to maintain a value of the receipts, issues or balances of any particular items, there is no objection to values being recorded in red ink, immediately below the respective quantities. N o te .— T h e R e g iste r s h o u ld b e la id b e fo re th e D iv is io n a l O ffic e r w ith in a w e ek afte r

s u b m is s io n o f th e M o n th ly A c co u n t to th e A c c o u n ta n t G e n e ra l.

A t the end of the half-year, the closing balances of quantities should be reconciled w ith those show n the H alf-Y early B alance R eturns received from S ub-divisionalvide O fficers, paragraph 490, The closing balances of the aggregate values of sub-heads should also be struck. Their reconciliatio w ith the s will be effected through vide P artpara II, graph 130. The R egister should then be closed, the follow ing instructions being observed in respect of m oney colum ns 20 to 24 :—

M arket R ates (C olum 24).— n This colum n should be filled up, in respect of each item , under the orders of the D ivisional O fficer, by a person other than a m inisterial subordinate. It should b w ritten up at or about the close of the half-year, but before any entries are m ade in the colum n fo Future Issue Rates.

C urrent Issu e R ates (C olum 20).— n T his colum n w ill have been filled up at the com m encem ent of the half-year, in respect of item s brought forw ard from the previous half-year, quently, and subse from tim e to tim e, in respect of new item s and item s the rates of w hich are revised during the half-yea

Value at Current Issue Rates (Column 21).—This column should be w ritten up at the close of the half-year and should represent the value of the closing balance at the Issue R ates current dur the last m onth of the half-year.

F uture Issu e R ates (C o lu22).— m n T his should show the rate for issues during the follow ing half-year w hich should be fixed, separately for each item , in accordance w ith the principles laid dow n paragraph 118, but should in no case be in excess of the m arket rate. W hen opening the R egis for the follow ing half-year, the rates as show n in this colum n should cribed be trans into the colum n for C urrent Issue R ates of that . Value at Future Issue Rates (Column 23).—This column should show against each item the value of the closing balance at the Future Issue Rate. The entries in this column should be totalled by sub-heads of stock for each sub-division, and to or from this total should be added or deducted, as the case may be, amounts which have been debited to stock in advance of the actual receipt of stores and other debits or credits which are awaiting adjustment under the sub-head concerned for known reasons (to be recorded). If the resultant figure does not agree with the corresponding book balance as brought out in column 19.(vide paragraph 128) an adjusting entry (plus or minus representing respectively the deficit or surplus due solely to the revision of rates) should be made and a further total struck which should agree with the book balance. Part II, Summary, is intended to serve two purposes:—prove (1) to the value balances brought out in column 19 of Part(vide I paragraph128), and consequently the amounts of the surpluses and deficits requiringadjustment in consequence of the revision of rates, and (2) to abstract the value balances, so as to bring out, by sub-heads of stock, for thedivision, entire the aggregate Value at Current Issue Rates side by side with balances the as shown in the s. W hen Part II is completed the Divisional ant' should write up his report in Part III and submit it to the Divisional Officer, who will then review the of Stock and record his remark and orders in Part III.

N o te .— T h is re v ie w s h o u ld b e d ire c te d to s e e s p e c ia lly th a t s toare n cs ea w reith p ric theed in a c c o rd r u le s , th a t s to c k s a re ta k e n p e r io d ic a lly b y r e s p o n s ib le o ffic o f einr sd ,ivaid n du athl aite t smtos c k s a r e r e g u la te d o n ft c o n s id e r a tio n o f a c tu a l r e q u ire m e n ts o f th e n e a r fu tu r e a n d w it h t h e a v e r a g e c o n s u m p tio n o f th e p a s t a n d to th e p r e v a ilin g m a r k e t c o n d it io n , T h e o b is th a t th e s to c k o n th e r e g is te r s h a ll c o n s is t o n ly o f e ff ic ie n t a n d n e c e s s a r y a r tic le s

t h e r a te s a t w h ic h th e y c o u ld b ea tp th u rec htim a s ee .d

It is o p tio n a l w ith th e lo c a l A d m in is tra tio n , in c o n s u lta tio n w ith th e A c c o u n ta n t G e n e ra l, to p re s c rib e t y e a rly R e g is te rs o f S to c k a n d to p e rm it th a t th e y m a y b e c lo s e d a n d re v ie w e d a n n u a lly . Im p o r Is s u e R a te s , w h ic h m a y b e n e c e s s ita te d boyf cfluo sc t,tu as htioo nu sld , h o w e v e r, b e m a d e a t o n c e a n d n o d e fe rre d till th e c lo s ey oe fa th r,v id e ep a ra g ra p h 1 1 9 . V .— L e d g e r,

T h e m a in te n a n c e o f a c o n tin u o u s le d g e r fo r e a c h a rtic le o f S to c k is n o t n e c e s s a ry . It is p e rm is s ib le , lo o s e c a rd o r le a f le d g e rs , in s u ita b le fo erm .g,.,thinocsaes eosf, e le c tric a l s to re s , w h e re th e n u m b e r o f a rtic le s h a n d le d is la rg e a n d fre q u e n c y o f tra n s a c tio n s re n d e rs it d e s ira b le to m a in ta in , in re a rtic le , a d a y to d a y re c o rd o f th e q u a n titie s re c e iv e d a n d is s u e d , p re s e n tin g th e re s u lta n t b a la tra n s a c tioWn .h e re th is s y s te m is a d o p te d th e fo llo w in g in s tru c tio n s s h o u ld b e o b s e rv e d :— T h e c a rd o r le a f le d g e rs s h o u ld b e w ritte n u pq uina nretitie s p se cot nolyf , b u t, if v a lu e s a re e n te re d th e re in fo r a n p u rp o s eth, e y w ill n o t b e re c o g n iz e d fo r p u rp o s e s o f a c c o u n ts .

T h e y s h o u ld n o t re p la c e th e R e g is te r o f S to c k , F o rm 1 2 , b u t s h o u ld , o n th e o th e r h a n d , b e re c o n c i c o nv e n ie n t in te rv a ls . If the maintenance of the s of Stock Receipts and Stock Issues, Form 8, is considered unnecessary, they may be dispensed with, provided that suitable arrangements are made for the Abstracts of Stock Receipts and Stock Issues, Forms 9 and 10, to be written up, as transactions take place, either by a responsible official or on the authority of written reports signed by such an official, and ed by necessary vouchers., The ledgers, if necessary, may be kept in a convenient position in the store godown, but they should be kept locked, the keys being in the custody of the person responsible for making entries therein. VI.—Stock-taking The results of all verifications of stock (vide paragraph 131 of the Central Public Works Department Code) should be reported to the Divisional Officer for orders, but, as soon as a discrepancy is noticed, the book balance must be set right by the ing officer, treating a surplus as a Receipt and a deficit as an Issue, with a suitable remark. The value of stores found surplus should be credited at once as a revenue receipt or a receipt on capital , as the case may be. The value of a deficit should, however, not be debited to .final heads, but kept under "Miscellaneous P. W. Advances" pending recovery or adjustment under orders of competent authority. When the loss is declared to be irrecoverable and-its write-off ordered, a transfer entry should be prepared clearing the head " Miscellaneous P. W. Advances " by debit to--the works for which the stores were especially collected, if the s thereof are still open, or the general head " Losses on Stock " under one or more major heads, as may be decided by competent authority, on a consideration of the objects for which the stores were stocked. The rule in paragraph 131 of the Central Public Works Department Code suggests that the stock-taking of a sub-division may go on gradually throughout the year. The stocks of an

article in a subdivision may, however, be scattered, and it may .therefore, not be possible in such a case to test the aggregate book balance of any article for the sub-division, by an actual verification of all the stocks of it at the same time. Where such conditions prevail, the following expedients may be adopted under the orders of the local istration. Sectional officers may be required to maintain quantity s of receipts, issues and balances (in a form similar to the Half-Yearly Balance Return) of stock materials in their charge. These s should be posted monthly from the s of Stock Receipts and Stock Issues before* the latter are submitted to the Sub-divisional Officer. These s should be submitted to the sub-divisional office at the close of each half-year for record after reconciliation with the Half-Yearly Balance Return of the subdivision.

As far as possible, the various stocks, in charge of a sectional officer, of each article, should be verified at or about the same time, so that the difference between the sectional book balance and the actual balance may at once be known. This difference should be adjusted in the manner prescribed in paragraph134, without waiting for the results "of verification of stocks in other sections. Note 1.—Before the adjustment of a difference is accepted finally by the Subdivisional Officer, he should test the correctness of the sectional officers' book balance by reference to the records of his own office. Note 2.—If the relaxation referred to in paragraph 110 has been authorised by the local istration, the sectional officers should be required, at the time of the stock taking, to bring to all issues to works made since the closing of the previous month's s. The procedure of verification outlined in the foregoing paragraphs is suitable primarily for divisions executing ordinary works. In the cases of special stores depots or divisions or of construction divisions where there may be large concentration of stores, their physical verification should be the duty of the executive authorities, and should be performed by such agency and in such detail as may be decided by the local istration in consultation with the ant General. VII.—Rectification of s. Clerical errors in value s of stock should be dealt with generally under paragraph 79; see also paragraph 115. Corrections of errors discovered after the s of the month are closed, should, when permissible, be made (i) by making entries of value (without quantities) in the Stock s of the current month when no change is to be made in the head of affected, and (if) by preparing transfer entries in other cases. Other corrections in Stock s may be necessary in the following cases :— When quantities are found surplus or short, either as the results of stock-taking or otherwise vide paragraphs 131 and 130 of the Central Public Works Department Code. When Issue Rates have to be raised or lowered vide paragraph 119. When stores of any description become unserviceable (vide paragraph 129 of the Central Public Works Department Code) and have, therefore, to be removed from stock. These corrections should be effected in the following manner :— Both in quantity and value s, all additions to quantities should be treated as Receipts and reductions there in as Issues, a suitable remark being made in the entries in Forms 8, 9 and 10; See also paragraph 134 and 135. These entries must be made as soon as differences in quantities come to notice, but in the case of materials to be declared unserviceable, no adjustment should be made until receipt of orders of competent authority, which should be obtained on a Survey Report in Form 18. Alterations in rates made when closing the of Stock should be carried out as indicated in paragraph 129 (d). Those made on other occasions should be noted at once in Part T of the of Stock by making a fresh entry (with the month of change) in

column 20. The resultant rectification of the value of the stock balances should in all cases be made only when the of Stock is closed, vide paragraph 129(e). The ad justing entries referred to in that paragraph should, however, be cleared on receipt of orders of competent authority, this clearance being effected by making suitable value entries, without any quantities, in the Abstract of Receipts and Issues, Forms 9 and 10, as the case may be, the values being classi fied in accordance with the principle enunciated in paragraph135. No correction will be made in the s in respect of stores declared to be in excess of requirements,vide paragraph 126 of the Central Public Works Department Code. Such stores will continue to be borne on the Stock until transferred elsewhere or otherwise disposed of in the ordinary course. C.—Tools and Plant. I.—G e n e ra l. The tools and plant of a division are of two kinds :— General or ordinary tools and plant, i.e., those required for the general use of the division. Special tools and plant, i.e., those required not for general purposes, but for a specific work. The cost of the supply, repairs and carriage of articles of class (a) is charged to the minor head “Tools and Plant," whereas similar charges of class (b) are borne by the work concerned. In both cases, the cost is charged in the s against sanctioned estimates, in the same way as expenditure on works, though for purposes of sanction it is treated as expenditure on tools and plant. Numerical s of articles of both classes should be kept in accordance with the following rules, a separate set of s being maintained in each sub-division and one in the divisional office except when otherwise ordered by the local istration under Note 1 below paragraph 150. Note.—The rules relating to numerical s of Tools and Plant apply also to imperishable articles, e. g., typewriters, furniture of rest houses, etc., whether required by charge to heads of other than "Tools and Plant", or received free of cost. The s of tolls and plant issued for use by sub-ordinates of the sub-division, or temporarily lent to contractors, as well as those of articles lent to local bodies and others under competent authority, should be specially reviewed periodically, and it should be seen that the articles are returned without unnecessary delay and in good condition. Note.—This paragraph also applies to tools and plant sent out for repairs. II.—Numerical s. (a) Receipts. All articles received should be examined and counted when delivery is taken, and the transaction should be posted in the of Receipts of Tools and Plant, Form 13. Such acknowledgment as may have to be given to the person, from whom the articles are received, can be signed only by the Divisional or Sub-divisional Officers. An acknowledgment should invariably be given when articles lent are received back. Note 1.—The record of the detailed should, in the case of

purchases from suppliers, be kept in the Measurement Book in the manner prescribed in paragraphs 208 and 209. Note 2.—The entries in Form 13 in respect of the receipt back of articles lent or sent out (vide paragraph 144) should be made in red ink, with a reference to the original entries and the of Issues of Tools and Plant. (b) Issues. All transactions of issues (including those of articles referred to in paragraph 144) should be posted in the of Issues of Tools and Plant, Form 14. Except in the case of cash sales, unstamped but dated acknowledgment must be obtained in of all issues, and in the case of tools, etc., lent to contractors, such acknowledgments should further set forth the valuation of the articles lent, as determined by the Subdivisional Officer. See also Note 1 below paragraph 108. Note.—Entries of articles referred to in paragraph 144 should be made in red ink. (c) of Tools and Plant. A consolidated of the receipts, issues and balances o tools and plant should be maintained in the sub-divisional office in Form 15, of Tools and Plant. This should be for the twelve months ending September, that is, it should embrace transactions up to the date on which the s of the sub-divisional for that month are closed. It should be kept in three parts :— Part 1.—For articles in hand. Part II.—For articles temporarily lent or sent outside paragraph 144. Part 111.—For shortages awaiting adjustment. In part I articles should be grouped under the prescribed sub-heads, which are—(1) Scientific instruments and drawing materials, (2) Plant and machinery, (3) Tools, (4) Navigation plant, (5) Camp equipage, (6) Live stock, and (7) Office furniture, In Part II the entries should be made in a separate section for each contractor or other person to whom the articles are lent or sent out for repairs, etc. Part III is brought into use only if any shortages come to notice, and the instructions relating to it are given ire paragraph 160. Parts I and II of the should be posted thus— The s of Receipts and Issues, Forms 13 and 14, should' first be totalled up monthly when closing the s of the month. The total receipts and issues of each article thus arrived at should be posted in Part I of the , Form 15, in the columns, for Receipts and Issues respectively. Each separate transaction connected with articles lent or sent out (vide paragraph 144) should further be posted in Part II in the section reserved for the contractor or person concerned,, articles lent, etc., being shown under " Debits" and those; received back under " Credits ". As soon as the transactions for the month of September have been posted, the should be closed and balanced, and the closing balances, should be carried forward to the next year's return. A similar should also be maintained in the divisional office separately for each sub-

division and, at the end of the year, the closing balances, as per this should be reconciled with those shown in the Subdivisional . Note 1.—The local istration may, in consultation with the ant General,. dispense with the maintenance by Divisional Offices of the separate s prescribed in. this paragraph ; provided that suitable arrangements are made for check by Divisional Offices of the s submitted to them by the Subdivisions—see paragraph 490 (c). Note 2.—In the divisions in which the s of Tools and Plant are audited locally it is unnecessary to open new s every year. The use of Form No. 15 (Inner) will render it possible to keep the same in use for two or three years, or longer, thus obviating the necessity for copying the items into a new every year. Where the s, are audited centrally, the opening of new s every year cannot be avoided, as the old s have to be closed and submitted to the ant General. III.—Payment for Supplies. Payment for tools and plant received from suppliers and other sources should be made generally in the manner prescribed for stock receipts in paragraphs 116 and 117. But when the Mathematical Instrument Department is unable to supply any instruments indented for and arranges, for their purchase, the supplier's bill will, if that Department so desires, he paid in cash or by a State Bank draft.

IV.—Recoveries. (a) For use of Tools and Plant.

T he procedu re to be o bserved in charg ing the co st of tools an d plan t in the acco unts o f a division a m aking ad ju stm ents on o f cost o f tools an d plant used o n w o rks execu te d on behalf of o d ivisions, d epartm ents, etc., and on certa in w o rks of th e divisio n itse lf, is de scribed in A ppend ix 5 W hen to ols an d p la nt are lent to local b od ie s, contracto rsvide or paragraph others, 14 4, th e hire an d o ther charges should be d eterm in ed by lo ca l ru les an d sh ould be re covered regularly. The whole cost of carriage of all Government tents belonging to Executive and Revenue officers should be debited to "Tools and Plant". If they are used wholly or partly for private purposes, recoveries will be in accordance with rules framed by the local istration on this behalf, and should be ed for in accordance with the rules in Statement E of Appendix 2. (b) For Sales and Transfers. The Subdivisional Officer is responsible that when tools and are plantdisposed of by sale or otherwise, with the sanction of competent authority, the amount recoverable from the parties concerned is realised at the earliest opportunity. If the amount is not recovered within the month in which the articles are delivered, it should be charged to Miscellaneous P. W. Advances as a sale transaction, by the issue of a transfer entry. Note.—A Sale- in Form 19 should be prepared in of every- trans action.

W hen tools an d p la nt are tran sferre d to other d ivision m s, e ndt epart s or G overnm en ts, th e S u bd ivisio na l O ffice r should no te in F o rm 1 4 in red ink, ju st b elow th e entries of quan titie s, the va lues the re reco ve rable u nder the rules in C hapter X V II. T he ne cessary adjustm ent w ill b e e ffecte d b y d ivisional o ffice.

T he fo re go ing ru le s, re ga rdin g the a djustm en t o r tran sfer of the cost of, to ols an d plant apply equa special tools a nd plant (p aragraph 142) th e cost o f w h ich w as cha rg ed to a w o rk or p ro ject provi — that the articles are actually disposed of by sale, or transferred, on a valuation to another department or Government, that when the articles are transferred to another work or project in the same division, or to another division of Government, they are actually required for immediate use on a work or project which has already been sanctioned by competent authority, and the transfer value has been determined by competent authority in accordance with such rules as may be prescribed. It is not permissible to write-back the cost of special tools and plant or anticipation of the possibility of the articles being utilised on another works or project at some distant date. Note.—No articles can be removed from the numerical s, on the plea that the s of the work to which the cost of the articles was debited have been closed until they are actually sold or transferred, or they having become unserviceable their write-off is sanctioned.

V.—Verification The rule in paragraph 134, regarding verification of stock applies also to verification of tools and plant, with the exception that any articles are found deficient, the note of the deficiency should be in red ink in the of Issues, Form 14, without making any entries in the quantity columns, so that the articles may continue to be borne on the s of tools and plant, until the loss is adjusted by a recovery or a sanctioned writeoff, see also paragraph 160. VI.—Rectification of s. Clerical errors in the numerical s should be dealt with in the manner prescribed in paragraph 115 for stock s except that no transfer entries will be necessary. Discrepancies in quantities and losses should be dealt with as under :— When they are noticed, action should be taken as indicated in paragraph 158, losses being treated as deficiencies. When writing up the , Form 15, the deficiencies should be ed in Part III under “Debits " and their clearance should be watched. Articles found surplus will be treated as receipts in Part I, and will, therefore, require no further action. If the deficiencies are made good in kind, the receipt or recovery should be shown in the of Receipts, Form 13, without making any entry in the quantity columns, and, when posting the into the , Form 15, the articles received should not be entered in Part I, but taken (with a suitable remark) direct to Part III, under "Credits ", in clearance of the debit outstanding therein. If the deficiencies are made good by recovery of cost or their write-off is sanctioned the articles should he shown, as issued, in the of Issues, Form 14, with a suitable remark, and when this entry is transcribed into the , Form 15, it should not only be entered in Part I in the ordinary way, but also entered with a suitable remark in Part 111, as in case (c), thus clearing the debit outstanding therein. Note.—The authority to write-off should be obtained on a Survey Report in Form 18. D.—ROAD METAL I.— Q u a n tity A c c o u n ts . Supplies of road metal should be measured and paid for in the same way as supplies of other materials for works, vide Chapter X. But as metal is often kept in stores at the road-side before being laid down, a quantity of it should be maintained in the sub divisional office in Form 16, “Statement of Receipts, Issues and Balances of Road Metal". Copies on loose sheets being submitted monthly to the Divisional Office within a fortnight of the submission of the monthly s. Note 1.—The authority to write-off should be obtained on a Survey Report in Form 18. Note 2.—This statement should show, mile by mile, the receipt, disposal and balances of road metal of each kind (stone, kunker, etc.) The balance of metal in each mile should be shown, whether there are any transactions on it during the month or not. Note 3.—Separate statements should ordinarily be kept for metal collected for

annual repairs, for renewals and for petty repairs. In respect of metal required for new roads or for renewal purposes, the maintenance of this detailed showing the receipts, issues and balances, mile by mile, may be dispensed with by the Divisional Officer, provided— that he should maintain in his own office, a in a form similar to Form 35 (without values) showing, separately by each road or section of a road, the quantities of metal of each description paid for, month by month, in connection with all estimates for collection, and that, whenever any executive officer or subordinate responsible for any part of the balance of the metal is transferred, the s pertaining thereto should be verified. This verification should be generally on the lines prescribed in paragraphs 252, et seq, the consumption since last verification being computed on a consideration of the work of construction or renewal actually done in connection with all estimates relating to the road or section. For this purpose, Form 37 may be used with advantage. II.—Rectification of s. Metal found surplus, as the result of check measurement (vide paragraph 37 of the Central Public Works Department Code) or otherwise,, should at once be brought on to the quantity s. Deficits should,, however, not be removed from the quantity s until recovery of their value or receipt of sanction to write-off; but a red ink remark should be recorded at once and carried forward, from month to month, until the discrepancy is set right. III.—Schedule of Rates. A rate-book or Schedule of Rates showing the lowest rate at which metal can be supplied to' the road-side throughout the division, should be kept in the divisional office in Form 17, with such modifications as maybe considered necessary to suit local conditions. The rates should be revised, from time to time, as old quarries are exhausted or new ones opened, or as other circumstances affect the rates. See also paragraph 296. IV .— C h arg es fo r Q u arries . When land is acquired for extracting road metal primarily intended for— the maintenance of an existing road, or the construction of a new road or the raising in class of an existing road, the following principles of ing should be followed in adjusting the charges connected with the land and quarries— When the charges do not exceed Rs. 1,000, the amount should be debited direct to "Repairs" or to "Original Works", according as the quarry is intended to serve the purposes specified in clause (i) or (ii) above. When the charges exceed Rs. 1,000 and the road metal is required to maintain an existing road or roads for a series of years, the total initial outlay should be debited to the sub-head " Land, Kilns, etc." of the Stock , and this sub-head should be gradually relieved, by debit to the collection estimates of each year, in the manner prescribed in paragraph 335 for similar charges connected with manufacture operations.

When the charges exceed Rs. 1.000 and the road metal is required for the purpose specified in clause (H) above, the Divisional Officer should charge direct to the original work concerned such portion of the cost as is proper. The balance, if any, should be debited to the sub-head " Land and Kilns, etc." of the Stock , and this sub-head should eventually be cleared by debit to "Repairs" in the manner prescribed in paragraph 335 (6). E.—MATERIALS CHARGED TO WORKS. The procedure relating to materials obtained specially for a work is described in Chapter X. Special tools and plant charged to works do not fall under the category of “materials charged to works ", vide paragraphs 142 and 143. CHAPTER VIII.—TRANSFER ENTRIES. Transfer entries, that is, entries intended to transfer an item of receipt or charge from the of a work in progress or of a regular head of to the of another work or head, are necessary— In order to correct an error of classification in the original s ; Note.—Sometimes it is more convenient to classify items pertaining to several beads (or works), under a single bead in the first instance than to classify them under each from the beginning. For example, when a t work in which several parties are interested is undertaken, the individual transactions relating to it are taken to the of a single party in the first instance, a ad before closing the s of a month, the necessary distribution over ail the s is effected by transfer entry. In order to adjust, by debit or credit to the proper head of (or work), an item outstanding in a suspense or under a debt head, In order to bring to certain classes of transactions which do not through the cash or stock , e.g.— For credit to " Purchases " or " London Stores ", as the case may be, on of materials received for works from sources other than stock, vide paragraphs 242 and 247 ; For credit to "P. W. Dsposits" on of balances due to contractors on closed s, vide paragraph 277 ; For credit to Revenue heads on of revenue not recovered in cash ; For original debits or credits to Remittance heads bead on transactions not appearing in cash or stock s, e.g. transfer of tolls and plant to another division, department or Government when the value is recoverable from them ; For original debits or credits to Remittance heads based on transactions not appearing in cash or stock s, e.g. transfer of tools and plant to another division, department or Government when the value is recoverable from them ; For credit to the heads concerned of the several percentages leviable under the rules, e.g., those on of supervision (when not recovered in cash), establishment, tools and plant and workshop charges, vide paragraph 127. of the Central Public Works Department Code and Appendix 5 and paragraph 384 of this Code ; In order to respond to a remittance transaction advised by the ant General or direct

by the division or department concerned, if the corresponding debit or credit to the remittance head has not already appeared in the s ; In order to relieve the of a work in progress of— items which have ceased to be debitable to the estimate for the work, and suspense charges which can no longer be kept within the s of the work (vide paragraph 270). Such transfer entries are necessary either when the s of any contractor or of the work itself are to be closed, or when any recoveries (otherwise than in cash) have become due, e.g., by the transfer of stores to any other work or . For every transfer entry there must either be an authority in Form 53, Transfer Entry Order, or an order recorded on another document (e.g., Survey Report, Form 18. and Final Bill of a contractor's closed placed under Public Works Deposits) which sets forth all the necessary particulars; see also paragraph 512. Note 1.—In cases in which the Transfer Entry Order is not required to be submitted1 to the ant General with the Monthly , vide paragraph 525, the necessary order, if not initiated by a Subdivisions! Officer, may be signified by the Divisional Officer's initials against the entry in the Transfer Entry Book (paragraph 172). Note 2.—A single transfer entry may cover a number of adjustments and corrections, provided that all the necessary particulars are set forth in respect of each. A Transfer Entry Order may be initiated by the Sub-divisional Officer, and should be so initiated by him in all cases falling within clauses, (a), (b), (c) and (e) of paragraph 167 which come within his cognisance. The Divisional Officer should see that no transfer entry is made in the s unless issible under the rules, that a transfer entry is made as soon as it becomes necessary, and that Transfer Entry Orders in respect of transactions falling under clauses (a), (b) and (c) of paragraph 167, proposed by Subdivisional Officers, are countersigned by himself in token of acceptance. Note.—Transfer entries should receive the special attention of Divisional Officers so that habitual errors and misclassifications in the s of subordinate officers may not remain unnoticed. All Transfer Entry Orders should set forth such explanation of the correction or adjustment proposed to be made as would establish clearly the correctness and necessity of the entry. Note.—In cases of corrections involving a reduction in the charges against the estimate of a work, it is essential not only that full particulars of the vouchers and s in which the erroneous charges originally appeared are specified, but also that the circumstances in which the charges were allocated wrongly under the estimate for the work are set forth clearly. It is not sufficient to state that the charges were erroneously classified previously. All transfer entries ordered to be made should be ed in the Transfer Entry Book, Form 54, maintained in the divisional office. Entries should be grouped separately for each month in the s of which they are to be incorporated. Before the book is closed monthly the Divisional ant should see that no adjustments which are required to be made under any rule or order are omitted.

No transfer should be made from one sub-head to another in the s of a work except on the authority of a formal Transfer Entry Order prepared in accordance with the procedure prescribed in this chapter and approved by the Divisional Officer. The order should be filed with the Works Abstract for the month in which the transfer is effected and it should not be entered in the Transfer Entry Book.

CHAPTER IX.—REVENUE RECEIPTS A.—GENERAL Public Works revenue is assessed and realised in accordance with rules and orders made by or under the authority of Government. When collected, it should be brought to in accordance with the classification prescribed in Appendix 2. Consistently with the provisions of the rules in this chapter, the detailed rules of procedure relating to revenue receipts are prescribed locally by the authorities of the Public Works Department, See also paragraphs 31. 38 and 49 of the Central Public Works Department Code. Distinction must be made between receipts which are finally creditable to Government as revenue of the Department, and transactions which represent merely such cash or other value received as has either to be eventually repaid or to be utilised to meet the cost of some service to be rendered or already rendered, or to be taken in reduction of expenditure previously incurred. Receipts of the latter class are creditable to the debt, deposit, remittance or expenditure head concerned and are not subject to the rules of this chapter; see also Statement E of Appendix 2. Note 1.—For appropriation of unclaimed balances lying in the Deposit s, see paragraph 399. Note 2.—Deleted. Note 3.—Receipts in connection with District Fund Works which are realised by public Officers are creditable to the head "Deposits of Local Funds—District Funds" It is not permissible to take credit for revenue to the head concerned until it is realised, but Divisional Officers are responsible that demands are made as revenue falls due, that steps are taken with a view to effect prompt realization of all revenue, regular or occasional, and that proper records are kept to show, in respect of all items of revenue, recurring or non-recurring, the assessments made the progress of recovery and the outstanding debts due to Government. Note 1.—The object of this rule is that all classes of revenue, whether accruing from property of any kind, from leases of rights and concessions (e.g., rights for fishing, grazing, etc., and use of water-power), or from any other source are properly watched. Note 2.—As an exception to the general rule, the following may be credited as revenue (before realisation— supervision charges on sales of stock on credit, sale proceeds of .such articles of tools and plant as are creditable to the minor head "Recoveries of expenditure" by debit to Miscellaneous P. W. Advances, vide paragraph 155. The recovery of all debts due to Government should receive the special attention of the Divisional Officer and no debt should be remitted or 'written off except under the orders of competent authority. B.—IRRIGATION REVENUE COLLECTED THROUGH DISTRICT AND REVENUE

AUTHORITIES

When revenue from Irrigation, etc., works under the istration of the Public Works Department is realised through District and Revenue Authorities, the procedure described below should be observed :— The collections made by the District and Revenue Authorities are paid direct into treasuries. They are brought to to credit of the revenue heads concerned in the ant General's office without being ed on to the Divisional Officer for adjustment. The Divisional Officer receives from the Collector a monthly statement of the amounts realised, to enable him to watch the progress of recovery against demands or assessments. The Divisional Officer should submit to the ant General a half-yearly statement showing, separately for each Civil district, the monthly realisations, as compared with the assessments, in respect of each canal or other work. The ant General will maintain a showing, separately for each canal or other work, the monthly realizations pertaining to the different divisions. The ant General will bring to the notice of the appropriate authority of the Department any marked shortcoming of revenue realisations, as compared with the budget estimate and the assessment of the year, but this will not relieve the authorities of the Public Works Department of their responsibilities as prescribed in the local rules referred to in paragraph 175. C.—RENTS OF BUILDINGS AND LANDS. I.— D e m a n d s a n d R e c o v e rie s (a) From Private persons. When a public building, land or other property is let to a person not in the service of Government, the full assessed rent must be recovered in advance. (b) From Government Servants and pensioners. The recovery of rents from Government servants occupying rentable buildings in charge of the Department may be made either in Cash or by deduction from their pay bills through the Treasury Officer or other disbursing officer concerned, as may be directed by the local istration. Note 1.—Amounts due on of the hire of Government furniture and on of the value of articles of furniture and other Government property lost or damaged by a Government servant as well as any other dues for which a Government servant may be-liable to Government in respect of the residence allotted to him may also be recovered' either in cash or by deduction from pay bills in accordance with the rule in this paragraph. Note 2.—The system of direct recovery in cash from employees of other divisions and departments is ordinarily not suitable when the rent recoverable is dependent upon the-rate of pay of the occupant. Where rent is recoverable in cash, a bill in suitable form should be sent to the tenant on or before the last day of each month. The tenant should be required to pay in the rent before the expiry of the following: month.

When recoveries of rent are to be effected through a Treasury Officer or other disbursing officer, a demand in Form 48, Statement of Rents recoverable in cash or by deduction from Pay Bills, should be sent in duplicate, before the close or each month, to that officer who will make the-necessary recoveries and return one copy of the statement duly completed. In the case of rents recoverable from non-gazetted Government servants, whose pay is drawn by the heads of their offices on a consolidated bill cashed at a treasury, a demand in Form 48 may be sent to the drawing officers and not to the treasury officer. Note 1.—In cases of cash recovery from Government servants, the Divisional Office should obtain from the disbursing officers a certified statement in Form 48. Note 2.—In Form 48 will also be included any amounts due on of the hire-of Government furniture, the value of articles of furniture and other Government property lost or damaged by a Government servant as well as any other dues for which a Government servant may be liable to Government in respect of the residence allotted to him, vide Note 1 below paragraph 180. Note 3.—A separate Form 48 should be prepared in respect of each tenant who is a-, gazetted Government servant and who draws his pay direct from the treasury. For non-gazetted Government servants there should be a single consolidated form for each class or establishment whose pay is drawn in a separate bill. Particular in regard to this should be obtained by the Divisional Office from the drawing officers. Note 4.—In the case of gazetted Government servants Form 48 will be filled up from, the information .contained in the pay slip received from the ant General under paragraph 61 of the Audit Manual. When a tenant goes into occupation of a residence the Divisional Officer will intimate the fact to the ant General and call for a pay slip. In the case of nongazetted Government servants Form 48 will be prepared on the basis of information to be obtained from drawing officers. If any change of emoluments is noted by the Treasury Officer in the completed copy of Form 48 returned by him, the statement of rents for the next month will be prepared from the information so furnished. Provision will also be made in the statement, where necessary, for the recovery of additional rent due either because the full amount has not been collected or because arrears of emoluments have been paid to a Government servant. Note 5.—Treasury Officers and other disbursing officers .are required to recover the amounts specified by the Divisional Officer, without prior reference to the tenants, and to note on the statement of rents the particulars of emoluments, and of changes therein, in respect of Government servants whose rent is limited to a percentage of such emoluments. Note 6.—If the rent recoverable from a Government servant is limited to a certain percentage of his emoluments, and such emoluments are changed retrospectively, the rate at which rent is recovered should also be changed retrospectively. Note 7.—If a Divisional ant becomes aware that the emoluments of a

Government servant have been changed in respect of a period during which he occupied a Government residence at some other station or stations, he should see that the intimation of the change of emoluments is given to the Divisional Officers of the stations concerned to enable them to recover the arrears of rent where necessary. Amounts recovered by deduction from pay bill cashed at treasuries, subordinate to the same ant General as the Divisional Officer, will not be ed on to the latter for adjustment in his s, as the ant General will credit the revenue heads (and canals, etc.) concerned, direct in his own books. The Divisional Officer should, however, credit the .s of the tenants in the of Rents of Buildings and Lands, Form 49 (paragraph 194), with the recoveries as certified by the Treasury, Disbursing or Drawing Officer concerned. Note.—The ant General will forward to the Divisional Office for verification the statements in Form 48, received during the month in his office with the s of ten percent, of the treasuries selected by him. The Divisional ant should compare these statements with the corresponding entries in the of Rents of Buildings and .Lands (Form 49), see that no statement pertaining to that treasury has been omitted to be sent by the ant General, and take steps to revise the assessment of rents of Government servants whose rates of emoluments have been altered by the ant General. Recoveries made by other Treasury O fficers and disbursing officers should be credited to the s of tenants in the of .Rents of Buildings and Lands, Form 49, and adjusted in the divisional s by debit to the remittance head concerned, on the authority of the certified statements received back from them , without waiting for the intim ation of the corresponding credit from the ant G eneral's vide office, Note below paragraph .438. Note.—Statements received from disbursing officers and submitted to the ant General along with the divisional s will be sent periodically to the ing Officers of the circles concerned for verification, and the procedure indicated in the Note below paragraph 183 will then be followed in respect of the verified statements.

A tenant w ho is in receipt of a pension from G overnm ent be treated should as a private individual for the purpose of these rules. But if he desires to m ake paym ents by deductions from his pension, recoveries from him m ay be m ade through the T reasury O fficer or other disbursing offi concerned, on the pensioner's furnishing the D ivisional O fficer w ith a w ritten request authoris such deduction. T his authority should be transm itted to the T reasury or disbursing officer w ith first dem and.

In the case of vacation of quarters by a G overnm ent servant .before the last day of a m onth, ow ing to departure on transfer, leave or retirem ent, the dem and for the rent for the broken period should m ade .at once, so that the am ount due m ay be recovered before his departure.

P ending order on a representation against the D ivisional.assessm O fficer's ent, the am ount assessed m ust be paid by tenants on dem and. Should ,the representation prove successful, the excess am ount charged should be .adjusted as soon as orders are issued, by a reduction in th assessm ent of a .subsequent m onth, or, if this is not practicable or convenient, by an actu repaym ent.

D.—REFUNDS AND REMISSIONS Remissions of irrigation revenue allowed before collection should be treated as reductions of demands. Cash repayments of revenue actually collected and brought to under " XXXIX—Civil Works " or Irrigation heads should be ed for under the minor head “Deduct Re funds " of the Revenue head concerned. All other refunds of revenue, such as, refunds of rent adjusted by short assessment or short realization in a subsequent month, and repayments of " Receipts and Recoveries on Capital' " (Appendix 2) should be taken in reduction of the receipts under the heads concerned. Before a remission or refund of any kind, otherwise in order, is allowed, the original demand or realization, as the case may be, should be-traced and a reference to the remission or repayment should be so recorded against the original entry in the cash book and other s as to make the-entertainment of a double or erroneous claim impossible. A certificate-of such a note having been made should be given in all vouchers for refunds. Any acknowledgment previously granted should be taken back if possible-and destroyed, a note of the repayment being, in any case, recorded on the: counterfoil of the receipt. E.—S PROCEDURE. I.— R e g is te rs o f R e v e n u e . Save as provided in paragraph 193, all revenue receipts of the-division should be classified and abstracted in a of Revenue, Form 46, maintained in the divisional office. The receipts relating to each project, for which a separate capital is kept, should be ed separately, and all the other receipts pertaining to a major head should be booked collectively. In this a column is opened for each minor Head of revenue (and detailed heads subordinate to it) other than "Deduct—Refunds", for which a single deduction is made from the total revenue of the month, the details of the amounts making up the figure to be deducted being recorded in a separate of Refunds of Revenue, which should also be in Form 46. N o te .— F o r a c c o u n ts p ro c e d u re in re s p e c t o f re fu n d s o f resnets e Nre o te a lisb e dlo, w p a ra g ra p h 1 9 6 . All receipts falling under the minor head “Receipts and Recoveries on Capital " should also be abstracted in Form 46, separately for each major head of expenditure, a separate being kept for each project the expenditure whereon is booked separately. Receipts falling under the minor head “Recoveries of Expenditure " will appear in the of Revenue for the major head concerned under three distinct recoveries heads, namely (1) Establishment recoveries, (2) Tools and Plant recoveries and (3) Other recoveries. In respect of rent receipts of the buildings and special services for which a subsidiary is kept in Form 49 (see paragraphs 194 and 196), it is not necessary to make entries in detail in any of the s in Form 46. The monthly totals only (excluding the amounts realized by Treasury Officers under the same circle), for each class of the rents, for which separate detailed heads have been opened under .the minor head "Rents", should be transferred from Form 49\to Form 46. II.— of Rents.

A in Form 49 (R egister of R ents of Buildings and Lands> should be m aintained in the D ivisi O ffice to show the m onthly assess m ents, realisations and balances of rents, of all residential

buildings (including: office buildings used as residences) and of such other buildings, lands, etc., as m ay be available for being let. N o building other than those falling, w ithin the categor specified in clauses (1) and (2) of rule 2 of A ppendix to the 2. C ode, V olum e IV , extracted below , or site should be excluded, from this on the plea that it is intended to be occupied rent-free or is not likely to be rented, but all such buildings m ay be grouped separately. residences for use of the Governor General or the head of a local istration ; . buildings which are situated within the precincts of jails, hospitals, police lines, tehsils, educational institutions, provided that they are allotted free under the orders of Government to Government servants who are required to occupy particular houses in. order to ensure the proper performance of their duties." Note 1.—Private buildings which have been hired for use as residences or are used as-such, wholly or in part, should be included in this . Note 2.—Rent-free quarters for Class IV servants need not be entered in this except when allotted to persons from whom rent is recoverable. Nor need rest-houses and. other travelers bungalows be entered although rent receipts from them are also treated as-rents of. buildings which are required to be booked under the minor head "Rents". The entries relating to the assessment of rent should be made month-by month, and for this purpose arrangements should be made to-obtain timely intimation (with full particulars) of all changes of tenancy from the subordinates in charge of the properties. Note.—If any property is occupied free of rent, or if the rate for any month's assessment is neither the standard rate nor the ten per cent, of the occupant's emoluments, a; suitable remark (quoting authority) should be made against the entry relating to it. If a Government servant is not entitled to but is actually allowed the benefit of the 10 per cent, concession [recognized by Fundamental Rule 45-A-IV(6) or 45-B-IV(6)] a-reference to the specific orders of Government allowing it should be recorded in the remarks column of the of Rents.

The total realizations of each month should be abstracted at the foot of the , so as to show separately (1) cash realized in the division, (2) recoveries by other disbursing officers .adjusted in the divisional s (paragraph 184), and (3) recoveries at treasuries in the same circle of adjustable in the ant General's office (paragraph 183), for both rents, of buildings and rents of lands, etc. If any buildings are provided with sp ecial service s such as furnitu re, etc;, for w h ich rent is ch arged sep arate l the of ren t cha rg ed fo r each build ing in respect o f these services shou ld be ke pt sepa from that of th e ren t o f the build in g itse lf, and in the abstra ct also the rea lisations on a ccou nt of e o f th ese service s shouldshow be n separately.

N o te.— C ash refunds of rents realised should be show n separately m inus as realisations In th e R eg is ter o f R e n ts o f B u ild in g s a nd La nd s, an d th u s d is tin g u ishe d from th e g ro ss re alis ation s o f ren t.

CHAPTER X—WORKS S A.—GENERAL The initial records upon which the s of works areare— based The Muster Roll. The Measurement Book. For work done by daily labour, the subordinate in charge of the willwork prepare a muster roll which will show the work done by this means the andamount payable on this . For piece-work and for contract workgenerally, the measurement book will form the basis of . From muster therolls the subordinate will prepare the labour reports (see paragraph 94of the Central Public Works Department Code), and from the measurement book he will check (or, if so arranged, prepare) the bills and s of contractors and suppliers. Initial s and vouchers connected with charges relating workstomust invariably specify— the full name of the work as given in the estimate, the name of the component part (or " sub-head") of it,rate if sepa s are kept up for the several component parts, and the charges (if any) which are of the nature of recoverable ments payand the names of the contractors or others from whom recoverable.

N o te.— In th e case of recoverab le ch arges, it sho u ld be seen p articu larly - that th e co trac to rs o r o th ers o n w h ose be ha lf th e charg es are in cu rred do -no t g et th e b en efit an y concessio n to w h ich th ey w ould no t b e entitled if they had them selves incurre th e charges.

E xp en ditu re on the con stru ctio n or m a in ten a n cemoay f a be w odivid rk ed broadly into tw o classes, viz., (1) C ash and (2) S tock charge A s s.e xp laine d in C h ap ters V I a nd V II, th e se ch a rg e s a re re co rde d in th e ca shrand stock s respectively.

In ad dition to th e cha rg e s fa llin g u nd er the m a in cla sse m s, other the re transactions a re affecting the cost o f a w ork. For exam ple, there mch ayarge be s incu rre d in o th er d ivisio n s, de pa rtm e n ts or G o vernm en ts, m a te ria rece ls ive d fro m th em o r se rvice s re nd ered b y the m , o r th e re m a y be ca sh rece ipts su ch as are ta ken in re duction of expenditure in a cco rdan rules. ce w ith the

A ll the se transa ctions in to the genera l accoun ts of intheth de ivisio m annne r d escrib ed in C ha p te r X X II an d a re th en ce in corpo ra te d ge in ne thra e l a ccou n ts o f G o vern m e n t. A s, h ow eve r, the un its o f cla ssifica tio n .ad op te d in th e ge n e ra l accou n ts in re spe ct of exp e nd itu re a reof ce rta in h ea d and not individual estimates for works or contract s, it is necessary to maintain separate s in sub-divisional and divisional offices for recording (1) the cost of individual works and (2) the transactions of individual contractors. These are known as Works s. Although the primary object of the s of works is to exhibit simply, but accurately, the actual cost of work done, the rules frequently require the upkeep of separate s for the several component parts of a work which are not required to attain this object. There are two main reasons for this. In the first place it is often desirable to have details which will satisfy the need for statistical information and for analysis of the comparative cost of

various classes of work, of types of buildings, etc. The more important reason, however, is that in the case of the larger works, especially if the period of construction is a prolonged one. it would not be possible for the Divisional Officer to exercise efficient financial control over the recorded transactions of the cost of a work if only the total cost were recorded in the s of the work. The Divisional Officer's personal knowledge of the executive arrangements for the execution of a work, and of the actual progress of work, may be supplemented by a comparison, monthly, of the cost as recorded in the s with the value received in the shape of work done. This monthly comparison is obviously impossible unless the total cost is split up into convenient parts in such a way that, as far as possible, the cost of each distinct part may be compared with the work done thereon. In recording the cost of an individual work in the s no attempt is made to include therein any charge on of general services, like Establishment and Tools and Plant, the entire cost whereof is adjusted in the general s under the prescribed heads of classification. But if any service connected with the working estimate for a work is rendered by another division, department or Government and the claim made by it includes an authorized charge on of such general services, such charge may be accepted and adjusted in the s of the work as part of the cost of the work in the same way as if the service had been rendered by a contractor. Note 1.— W hen the cost of special tools and plant is included in the cost of a work under paragraph 142, the rules in Chapter VII regarding num erical lists or returns willapply mutatis mutandis and adjustments on of the cost of tools and plant transferred to other works, divisions, departments or Governm ents will be governed by the rules paragraph in 157. Note 2.— The cost of special establishment employed on the acquisition of land when chargeable to the s of the works concerned under paragraph 431 should be treated as a part of the works expenditure. Note 3.— Lum p sum charges of Establishm ent and Tools and Plant recoverable from other Governm ents and Departm ents, for works executed for them as a standing arrange m ent, should not be included in the s of the works, but dealt with under the rules in Appendix 5. Primarily the Divisional Officer is the responsible disbursing officer of the division. Subject to such instructions, as may be issued by the local istration in consultation with the ant General, detailing the authorities competent to prepare or examine contractors' bills or other demands for payment, and the authorities empowered to make payments thereon, the Divisional Officer may authorize a Sub-divisional Officer to make payments chargeable against the general sanctions of competent authority to expenditure on works. B.—CASH PAYMENTS. I.— In tro d u c to ry Cash charges on works consist of payments (1) to labourers and of the work-charged establishment, of their wages and (2) to contractors and others for work done or other services rendered. The cost of materials procured specially for works is charged to the s of works by transfer credit to the “Purchases " , but payments to suppliers are governed by the same rules as payments to contractors for work done. The general rules relating to cash payments and vouchers in paragraphs 67 to 74 apply to all

these classes of payments. Only special rules are, therefore, set forth in this chapter. II.— P a y m e n ts to L a b o u re rs . (a) DEPARTMENTAL LABOUR. With the following exceptions, all persons engaged departmentally for the execution of works are considered as day labourers and their wages should be drawn on Muster Rolls, Form 21, and charged to the estimates of the works on which they are employed :— Permanent and temporary employees of the division whose pay is charged to the head “Establishment", of the work-charged establishment as defined in paragraphs 10 to 12 of the Central Public Works Department Code. Discrepencies between labour reports and muster rolls should be investigated as soon as the latter are received. Muster rolls should be prepared in Form 21 and dealt with in accordance with the following rules: — One or more, muster rolls should be kept for each work, but muster rolls should never be prepared in duplicate. It is permissible, however, to keep one muster roll for labourers employed upon several small works, in cases in which the total unpaid wages may conveniently be recorded as relating only to the largest work in the group, Labourers may be paid more than once a month and the period covered by each payment may be determined locally; but separate rolls must be prepared for each period of payment. The daily attendances and absences of labourers and the fines inflicted on them should be record daily in P art. I of the m uster roll in such a w ay as—

to facilitate the correct calculation of the net w ages of each person for the period of paym ent,

to render it difficult to tam per with or to m ake unauthorized additions to, or alterations in entries once m ade, and to facilitate the correct classification of the cost of labour w orks by and sub-heads of w orks w here necessary.

After a m uster roll has been ed by the Sub-divisional paym O fficer, ent thereon should be m ade as expeditiously as possible. Each paym ent should be m ade or w itnessed by the official O f highe standing available, w ho should certify to the paym ents individually or by groups, at the sam e tim specifying, both in w ords and in figures, at the foot of the m uster roll, the total am ount paid o each date. If any item s rem ain unpaid, the details thereof should be recorded in P art II, th of arrears, before the m em orandum at the foot of the m uster Vol. l is com pleted by th person who m ade the paym ent,

U npaid item s should subsequently be carried forw ard from m uster rolltolltountil m uster they are paid, the paym ents being recorded and certified to in Part II in the sam e w ay as paym ents current item s. It is optional, how ever, w ith D ivisional O fficers to adopt any other alternativ m ethod of m aking paym ents of unpaid w ages, provided that a system atic record of item rem aining unpaid is m aintained on the basis of the original entries m ade in P art II of the m uste roll under clause (d), that a system atic record of such paym ents is m aintained and that suitable precautions are taken to prevent double paym S ee ents. also paragraph 282.

W ages rem aining unpaid for three m onths should be reported to the D ivisional O fficer w ho w

decide in each case w hether the liability as an am ount available for paym ent should to continue be borne in the s of the work concerned as exhibited in the sub-divisional record prescribe in clause(e). N o te— . F o r a c tio n to b e ta k e n o n th e c o m p le tio n o f th e w o rk , s ee p a ra g ra p h 2 76 . In Part III of the m uster roll form should be recordedgress the pro of work done by the labour shown thereon in all cases where such w ork is susceptible of m easurem ent. If the w ork is not susceptible of m easurem ent a rem ark to this effect should recorded. be

N o te .— It is n o t n e ce ss a ry to re p ro d u ce th e d e ta ils o f m ea s u re m e n t in P a rt III, n o r n P a rt m b e w ritte n u p if p ro g re s s is re p o rte d o n ce a m o n th o r o fte n e r in an y o t stau ib le fo rm an d su c h sep arate rep o rts are co n s id e red su ffic ie n t. In exceptional and urgent cases, such as urgent silt-clearance of canals or closing breaches, where labourers are employed casually for short periods, payment may be made on a Casual Labour Roll, Form 22, in which the names of the labourers need hot be given, but such payments may not be made except by a gazetted officer or an upper subordinate. Nor need muster rolls in Form 21 be used in the case of work done oh Requisition, Form 32, when the entries of daily labour are few; in such cases the particulars can be endorsed on the form of requisition. (b) LA B O U R E N G A G E D TH R O U G H A C O N TR A C TO R . The payment of daily labour through a contractor, instead of by muster roll in the usual way, is objectionable in principle. In a case of great emergency it may sometimes be found impossible to employ labour otherwise than through a contractor. Should it be possible, in such a case, to determine the quantities of work done after its completion or at intervals during its progress, it is expedient to pay the contractor, at suitable rates, on the basis of work actually executed.. But if, as in the case of urgent repair of canal breaches, this method of payment is not practicable, it is permissible to pay the contractor on the basis of the numbers of labourers employed, day by day, his own profit or commission being either included in; the rates allowed or paid separately in lump sum or at a percentage rate. When this course is adopted, a report of the numbers of labourers of each class employed day by day should be made by the subordinate in charge of the work daily to the Sub-divisional Officer to enable the latter to keep a check on the expenditure and to deal with the contractor's claim when received. To avoid disputes with the contractors, they should be encouraged to sign the daily reports in token of their acceptance as correct. N ote.— The use of the m uster roll or the m easurem ent book (paragraph 208) is not perm issible in such cases . (c) TR A V E LLIN G E X P EN S E S . When it is necessary to bring labourers and artificers from a distance they may be allowed wages for the number of days occupied in the journey to and from the site of the work, if they the "work with proper despatch. At the discretion of the Divisional Officer, bona fids travelling expenses may also be allowed to them. The above charges must be borne by the estimate of the work, II.— P a y m e n ts to S u p p lie rs a n d C o n tra c to rs . (a )R E C O R D O F M E A S U R E M E N T S . (i) Measurement Books.

Unless in any case, the local istration, after consultation with the ant General, direct otherwise, payments for all work done*, otherwise than by daily labour and for all supplies are made- on the basis of measurements recorded in Measurement books, Form 23, in accordance with the rules in paragraph 209. The Measurement books should, therefore, be considered as very important records. All the books belonging to a division should be numbered serially and a of them should be maintained in Form 92 in the divisional office showing the serial number of each book, the names of the subdivisions to which issued, the 'date of issue and the date of its return, so that its eventual return to the divisional office may be watched.. Note.—A similar should also be maintained in the subdivisional office ing show the names of the Subdivisional Officer and Sectional officers to whom measurement books are issued. Books no longer in use should be withdrawn promptly even though not completely written up. (ii) Detailed Measurements. In recording d etailed m easure m e nts, the follow ing general tionsinstru shoucld b e ca refully ob se rve d :—

S ub je ct to such su bsidiary orders as m ay be la id dow n by, the lo cal A dm inistration , de t m ea su rem en ts should be reco rded on ly by E xecutive, A ssistant E xecutive , or A ssista nt E ng in e o r "b y executive subordinates in ch arge of w orks to w hom m e asurem e nt b oo ks h ave b ee n su pp for the purpose. All measurements should be neatly taken down in a measurement book, Form 23, issued for the purpose, and nowhere else. Each set of measurements should commence with entries stating— In the case of bills for work done— full name of work as given in estimate, situation of work, name of contractor, number and date of his agreement, date of written order to commence work, date of actual completion of work and date of measurement. Note.—As an exception, the recording of entries (e) and (/) is not required in the case of work done under a piece-work agreement. In the case of bills for supply of materials— name of supplier, number and date of his agreement or order, purpose of supply in one of the following forms applicable to the case :— “Stock” (for all supplies for stock purposes), "Purchases” for direct issue to (here enter full name of work as given in estimate)............. “Purchases” for (here enter full name of work as given in

estimate)............... For issue to contractor.............. on............... date of written order to commence supplies, date of actual completion of supplies and date of measurement, and should end with the dated initials of the person making the measurements; see also paragraph 198. A suitable abstract should then be prepared which should collect, in the case of measurements for work done, the total quantities of each distinct item of work relating to each sanctioned subhead. Note.—As an exception, the recording of entries (d) and (c) is not required in the case of supplies made against a piece-work agreement. As all payments for work or supplies are based on the quantities recorded in the measurement book, it is incumbent upon the person taking the measurements to record the quantities clearly and accurately. He will also work out and enter in the measurement book the figures for the “contents or area “column. If the measurements are taken in connection with a running contract on which work has been previously measured, he is further responsible ( I ) that reference to the last set of measurements is recorded and (2) that if the entire job or contract has been completed, date of completion is duly noted in ' the prescribed place, vide clause ( c ) above. If the measurements taken are the first set of measurements on a running or the first and final measurements, this fact should be suitably noted against the entries in the measurement book and in the latter case, the actual date of completion noted in the prescribed place. The pages of the book should be machine numbered. Entries should be .recorded continuously and no blank pages left or page torn out. Any pages left blank inadvertently should be cancelled by diagonal lines, the cancellation being attested and dated. The entries should, if possible, be made in ink; when this is not possible and entries have to be made in pencil, the pencil entries should not be inked over, but should be left untouched. The entries in the “contents or area” column should, however, be made in ink in the first instance. No entry may be erased. If a mistake is made, it should be corrected by crossing out the incorrect words or figures and inserting the corrections, the correction thus made being initialled and dated by the responsible officer. When any measurements are cancelled, the cancellation must be ed by the dated initials of the officer ordering the cancellation or by a reference to his orders initialled by the officer who made the measurements, the reasons for cancellation being also recorded. A reliable record is the object to be aimed at, as it may have to be produced as evidence in a Court of Law. Each measurement book should be provided with an index should be kept up to date. (iii) Standard Measurements, If standard measurement books of buildings are maintained in order to facilitate the preparation of estimates for periodical repairs, they may be utilised for the purpose of preparing contractors' bills for such repairs, subject to such subsidiary instructions as may have been laid down by the local istration in consultation with the

ant General for the efficient maintenance of the' books, so that it may not be necessary to take detailed measurements on each occasion. Inter alia the following precautions are necessary :— The measurement books used as standard books should be numbered in an alphabetical series, so that the numbers may be-readily distinguished from those assigned to the ordinary books wherein detailed measurements are .recorded whenever work is actually done. The entries of measurements (and abstracts thereof) in the standard books should be recorded legibly in ink, and certified as correct by a responsible officer. An assurance should be obtained periodically of the Divisional Officer that all the standard books of the division have been inspected by him, that the 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 and the latter are reliable and up-to-date records. When a payment is based on standard measurements, the gazetted officer or subordinate preparing the bill for payment should be required to certify that the whole of the work (or work since previous running bill, as the case may be) as per standard measurements has been done and that it has not previously been billed for in any shape. (iv) Review of Measurements. Sub-divisional Officers should submit the measurement books in use to the divisional office from time to time so that at least once a year the entries recorded in each book may be subjected to a percentage check by the divisional ant under the supervision of the Divisional Officer. Detailed rules on this subject may be laid down by the local istration who will also prescribe the procedure for a system of test check of recorded/, measurements by the superior officers of the department. (b) BILLS AND VOUCHERS. (i) Forms of Bills and Vouchers. The authorized forms of bills and vouchers are the following: — First and Final Bill, Form 24. Running Bill A, Form 25. Running Bill B, Form 26. Running Bill C, Form 27. Hand Receipts, Form 28. The use of the forms is explained in the following paragraphs and a few explanatory foot notes are printed on the forms. First and Final Bill, Form 24.—This form should be used for making payments both to contractors for work and to suppliers, when a single payment is made for a job or contract, i.e., on its completion. A single form may be used for making payments to several payees, if they relate to the same work (or to the same head of in the case of supplies) and are billed for at the same time. Running Bill A, Form 25.—This form is intended for contractors for work only. It

should be used (1) if it is proposed to make an advance payment, or (2) if an on payment is to be made but art advance payment already made for the same work is outstanding. This form is not to be used if a secured advance is to be made or if such an advance is already outstanding against the contractor in respect of the same work. Running Bill B, Form 26.—This form is also intended for contractors for work only. It should be used in all cases, in which secured advances are to be made or are already outstanding, in respect of the same-work, against the contractor. When this form is used it should also be utilised for making on and advance payments, if any, in respect of the work. Running Bill C, Form 27.—This form is used both for contractors for work and for suppliers. It is intended to be used for contractors for work when only on payments are made. It is not to-be used if a secured advance or an advance payment is to be made or if such an advance or advance payment in respect of the work is outstanding against the contractor. Form 27 is the only form of Running bills which is suited for transactions with suppliers. Form 26 is the only form which provides completely for all classes of running transactions with contractors for work. If a secured advance is not outstanding, and if it is not proposed to make such an advance, the simpler Form 25 will serve the purpose. Similarly, if no advance payment is outstanding and if it is not proposed to make such a payment the still simpler Form 27 can be used. The form to be used on each occasion should be the one most suitable for the correct exhibition, of the state of the contractor's running both before and after the transaction, regardless of the form or forms which may have been used for any previous payment or advance. See also paragraphs 225 and 226. Hand Receipt, Form 28.—This is a simple form of voucher intended to be used for all miscellaneous payments and advances, for which none of the special forms 24, 25, 26 and 27 is suitable. of Petty Contractors..—As a general rule, payments to petty contractors should be made on the ordinary bill forms prescribed in paragraph 212. If to suit local convenience in any particular case, a consolidated monthly of all petty contractors employed on the same work or section of work is prepared in preference to a separate bill for each payee, the may be drawn up in such form and according to such method as may be prescribed by the local istration in consultation with the ant General. (ii) Preparation, Examination and Payment of Bills. Before the bill of a contractor is prepared, the entries in the measurement hook relating to the description and quantities of work or supplies should be scruitinised by the Subdivisional Officer and the calculations of "Contents or area" should be checked arithmetically under his supervision. The bill should then be prepared, from the measurement entries, in one of the forms prescribed in paragraphs 212 to 219 applicable to the case. The rates allowed should be entered by the Sub-divisional Officer, either in the abstract of measurements, vide paragraph 209 (c), or in the bill itself. Full rates as per agreement, catalogue, indent or other order should be allowed only if the quality of work done or supplies made is up to the stipulated specification. When the work or

supplies fall short of that standard, and under the agreement it is permissible to make a final payment if the contract is determined, or an on payment if the contract is to run on, 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 the general of the agreement. , Note I.—If the contract agreement does not specify the rates to be paid for the several classes of work or supply, but merely states that the estimated rates, or a certain percentage below or above them, w ill be allowed, it should be seen that the standard rates adopted are those of the sanctioned estimate which was in force at the time the agreement was cuted, exe or, if the agreement was preceded by a tender, on the date the tender was signed by the contractor. Subsequent sanctions to original or revised estimates have no effect on the of such an agreement. If no sanctioned estimate is in existence at the time of s i g n in gthe agreement or the tender, as the case may be, the rates payable for each item of work should be specified, a n yas reference to an estimate not yet sanctioned is meaning less a n d cannot be acted upon. Note 2.—As a general rule, payment for supplies is not permissible u n ti l the stores have been received a n d surveyed. If ina n y case the local istration has permitted payment on production of a Railway receipt, the paymentw ill be treated as an .advance against final settlement on receipt of the stores. Note 3.—By a general or special order in writing, the Subdivisions! Officer may permit an executive subordinate, who has already been authorised to record measurements,p aragraph 209 (a) to enter, in the abstract of measurements or directly in the bill itself, the rates at which he recommends the payment for work done to be made, provided— that the use of this permission is confined to those works in charge of the s u bordinate himself the contract rates for which have already been approved bya competenta u th o r i ty; that no increase in an authorised rate is suggested without the prior sanction in writing of the competent authority : that when the authorised rate has not been fully earned, a suitable reduction is made therein and the reasons thereof are recorded briefly for the consideration of the Subdivisional Officer ; and that it is made widely known to contractors that all entries of rates made by --subordinates in the abstracts of measurements and bills are subject to the approval of the proper disbursing officer. Before g the bill, 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 calculations have been checked arithmetically. When the bill is on a running , it should be compared with the previous bill. Memorandum of Payments should then be made up any recoveries which should be made on of the work or supply or on other s, being shown therein. If the Sub-divisional Officer is empowered to pay the bill, he should then record a formal pay order specifying, both in words and figures, only the net amount payable, though the payee

should be required to acknowledge in his acquittance the gross amount payable inclusive of the recoveries made from the bill. Note 1.—In calculating the value of each item of work the nearest anna should be taken, pies one to five being ignored, and pies six to eleven taken as one anna; but pies must not be omitted from the rates. Note 2.—Subject to such special orders as may be issued by Government in this behalf, whenever fractions of a rupee occur in the totals of contractors' bills, or in the case of supplies or works chargeable to more than one estimate. in the totals chargeable to each estimate, fractions less than half may be disregarded, and half a rupee and over taken as a rupee. Note 3.—If the contract is for the completed items of work and, under the provisions of paragraph 238, the contractor is required to obtain materials of any description from Government, it should be seen that this condition is being complied with and that necessary recoveries of the cost of the materials supplied to him, are being made in accordance with paragraph 243. In such a case it is not permissible for the contractor to obtain the materials otherwise, unless, in a case of emergency, the supply has been entrusted by the Divisional Officer, for recorded reasons, to the contractor himself, at suitable rates. Note 4.—Before g a first and final bill, or the first bill on a running , the Subdivisional Officer should see that the relevant measurement entries were marked as pertaining to such bills by the person taking the measurements, vide paragraph 209 (d). If the Sub-divisional Officer is not empowered to make the payment, the bill should be submitted (with or without the measurement book-as may be prescribed) to the divisional office where the payment will be authorised by the Divisional Officer after the necessary scrutiny. See also paragraph 202. From the measurement book all quantities should be clearly traceable into the documents on which payments are made. When a bill is prepared for the work or supplies measured every page containing the detailed measurements must be invariably scored out by a diagonal red ink line and when the payment is made an endorsement must be made, in red ink, on the abstract of measurements, giving a reference to the number and date of the voucher of payment. Note.—The document on which payment is made should invariably show, in the space provided for the purpose, the number and page of the measurement book in which the detailed measurements are recorded and the date on which the measurement was made. Payments for work done or supplies made on a running should ordinarily be made monthly. Both the "quantities" and “amount" of each distinct item of work or supply should be shown separately in the bill, except in the case of advance payments when quantities need not be specified. Such payments should be treated as payments on , subject to adjustment in the final bill which should be drawn in the appropriate form but printed on yellow paper,

when the work or supply is completed or the running is to be closed for other reasons. When a final payment is made on a running , the payee, if he is able to write, should add in his own handwriting that the payment is" in full settlement of all demands", If the payee is illiterate, or is unable to write beyond g his name these words should be filled in by the officer making the payment. Note 1.—The addition of the words "in full settlement of all demands" does nor preclude the disbursing officer from entertaining a further bona fide claim which may have been omitted from the final bill by mistake or through inadvertence. If, despite this explanation, the contractor objects to the addition of the words in question, the payment should be tendered unconditionally (vide Section 38 of the Contract Act, 1872). Note 2.—A form printed on yellow paper is never to be used except for final payments. A separate running is maintained in respect of each contract. Transactions relating to two or more separate working estimates should not be brought on to the same running ; they should, therefore, not be covered by a single contract. Transactions relating to two or more separate parts of the same working estimate, for which separate works abstract are prepared under paragraph 262, should also appear in separate running s. Note.—In exceptional cases where more than one working estimate is covered by a single contract, the contract agreement need not be split up but the estimates should be consolidated to facilitate the maintenance of proper s in respect of that contract. If this procedure cannot be observed, some special s procedure will be devised on the-merits of each case by the ant General concerned. No consolidation of estimates or special s procedure is necessary where separate estimates covered by the single contract relate to different heads or where separate estimates whether relating to different heads or not, are covered by a single running rate contract as in the case of the painting of roads, etc., and where separate agreements are drawn on the basis of such rate contracts with other details varied to suit the requirements of each job. If the system of making advance payments to contractors for work has been adopted .certificate 2 printed on Running Bill A or B, as the case may be, must be signed by the Sub-divisional or Divisional Officer, and the lump sum amount paid on of each item should be specified against it in Part I of the bill. If a secured advance has been previously allowed to a contractor on the security of any materials and such materials have been used in the construction of an item, the amount of the advance payment for that item should not exceed a sum equivalent to the value of work done less the proportionate amount of secured advance ultimately recoverable on of the materials used. Actual measurements should, however, be taken at the earliest opportunity, and when this has been done, the lump sum payments previously made on of the times of work concerned should first be adjusted in full, so that the contractor may not be paid twice over in respect of the same quantities of work. Delays in adjusting advance

payments should be investigated (vide paragraph 278) and adjustments made otherwise than by crediting the value of work actually measured, should be especially looked into as being prima facie indicative of overpayment in the first instance. When secured advances are allowed by the Divisional Officer under paragraph 228 (a) to a contractor whose contract is for finished work, it should be seen that an Indenture in Form 31 has been signed by the contractor, and a detailed of the advances must be kept in Part II of Running Bill B. There should be separate entries, in respect of each class of materials, of the quantities brought to site by the contractor and the amounts advanced under the orders of the Divisional Officer, These advances must be recovered by deduction from the contractor's bills for work done as the materials are used in construction and the items of work in which they are used are billed for on the basis of actual measurements. Parts I and II of the bill should be compared to see that this order is "being complied with. As recoveries are made, the outstanding amounts of the items concerned in Part II should be reduced by making deduction entries in the column, “Deduct—Quantity utilised in work measured since previous bill", equivalent to the quantities of the materials used by the contractor on items of work shown as executed in Part I of the bill. Note.—No record should be kept in Measurement Books of the quantities of the materials, but certificate 3 printed on the bill should be signed by the Subdivisional or Divisional Officer in of paragraph 228 (a). (c) Aid to Contractors. It is necessary sometimes, in the interest of work, to engage labourers or contractors or to incur other liabilities on behalf of the contractor concerned, with a view to complete work which he has neglected or failed to complete. In such a case it is permissible to spend Government funds on behalf of the contractor in accordance with the of his agreement. Otherwise, no advance or recoverable payment should be made to or on behalf of, a contractor nor should financial aid be given to him in any form, except in accordance with paragraphs 228 and 229. Note 1.— For rules relating to the issue of m aterials to contractors see paragraphs 238 and239. Note 2.— W ith a view to avoid subsequent' disputes w ith the contractor, suitable intim ation should be sent to him (1) as soon as action is taken under this paragraph, and (2) subsequently, as charges are incurred on his . (d) Advances to Contractors. Advances to contractors are as a rule prohibited, and every endeavour should be made to maintain a system under which no payments are made except for work actually done. Exceptions are, however, permitted in the following cases:— Cases in which a contractor, whose contract if for finished work, requires an advance on the security of materials brought to site. Divisional Officers may, in such cases, sanction advances up to an amount not exceeding 75 per cent, of the value (as assessed by themselves) of such materials, provided that they are of an imperishable nature and that a formal agreement is drawn up with the contractor under which Government secures a lien on the materials and is safeguarded against losses due to the contractor postponing, the execution of the work or to the shortage or misuse of the materials, and against the expense entailed for their proper watch and safe

custody. Payment of such advances should be made only on the certificate of an officer, not below the rank of Sub-divisional Officer, that the quantities of materials upon which the advances are made have actually been brought to site, that the contractor has not previously received any advance on that security and that the materials are all required by the contractor for use on items of work for which rates for finished work have been agreed upon. The officer granting such a certificate will be held personally responsible for any overpayment which may occur in consequence. Recoveries of advances so made should not be postponed until the whole of the work entrusted to the contractor is completed. They should be made from his bills for work done as the materials are used, the necessary deductions being made whenever the items of work in which they are used are billed for. Cases in which, in the interest of works, it is absolutely necessary to make petty advances. In such cases advances up to Rs. 50 may be allowed by subordinates. In all other cases only with the sanction of Government which may, in exceptional circumstances, authorise such advances as may be deemed indispensable, taking the necessary precautions for securing Government against loss and for preventing the system from becoming general or containing longer than is absolutely essential. An advance payment [see paragraph 4 (3)] for work actually executed may be made on the certificate of a responsible officer (not below the rank of Sub-divisional Officer) to the effect that not less than the quantity of work paid for has actually been done, and the officer granting such a certificate will be held personally responsible for any overpayment which may occur on the work in consequence. Final payments may, however, in no case be made without detailed measurements. ....... IV .— P a y m e n ts to W o rk -c h a rg ed E sta b lish m e n t. (a) Conditions of Employment. Rules for the entertainment of work-charged establishment are laid down in paragraphs 10 to 12 of the Central Public Works Department Code. Subject to such general or special orders as may be issued by Government, previous sanction of the Divisional Officer or the Superintending Engineer, as the case may be, is necessary which should specify in, respect of each appointment (1) the consolidated rate of pay, (2) the period of sanction and (3) the full name (as given in the estimate) of the work and the nature of the duties or, which the man engaged would be employed. of the work-charged establishment are not entitled to any pension, or to leave salary or travelling or other allowances except in the following cases :— Wound and other Extra-ordinary Pensions and Gratuities are in certain cases issible in accordance with the rules in Part VI of the Civil Service Regulations. Leave with full pay on Sundays and gazetted holidays may be allowed at the discretion of the Divisional Officer. Actual travelling expenses may be allowed by the Divisional Officer for journeys performed (1) within the jurisdiction of his Government or to and from a district or Foreign State or Settlement ading his division and (2) in the interest of the work on which the men are employed. Grain Compensation Allowance is issible under the Supplementary Rules to men who are drawing rates of pay which have been fixed with reference to normal circumstances.

Note 1. — This rule is not intended to interfere with the discretion of the Subdivisional Officer to grant short casual leave on full pay or on reduced wages subject to such general rules regarding the grant of casual leave to ordinary establishments as may be prescribed by Government. Note 2. — This rule does not apply to of the temporary establishment whose pay is charged to works under paragraph 10 of the Central Public Works Department Code, The leave salaries, travelling and other allowances of such establishment are regulated by the rules applicable to temporary establishments. (b) Pay Bills. Wages of of the work-charged establishment should be drawn and paid on Form 29, " Pay Bill of Work-charged Establishment", which is a combined pay bill and acquittance roll form. A consolidated bill in this form should be prepared monthly either for the whole sub-division or for one or more sections of it, as may be convenient ; but the names and claims of the entire establishment concerned, including absentees, should be shown in each bill. Names should be grouped in the bill by works on which the men are employed, sanction to the entertainment of the establishment should be quoted in each case, and the Subdivisional Officer should certify, in the space provided for the purpose, that the men were on duty during the periods shown against their names, each man being employed on the work and on the duties for which his appointment was sanctioned. Note 1.—Deductions on of fines, income-tax, etc., should be shown by special entries against the names concerned. Note 2.—If the acknowledgment of an individual cannot conveniently be obtained on the bill itself, it may be obtained separately on a Hand Receipt, Form 28, which should then be attached to the bill as a sub-voucher. Pay bills may be signed at any time on the last working day of the calendar month in which the wages are earned, though they are not due for payment before the first working day of the following month. When however, the services of an individual are dispensed with it is permissible and .advisable to settle up his at once. (c ) U n p a id W ag e s . Wages remaining unpaid on a ed bill, on the date fixed for the closing of the s of the month, may be paid subsequently when claimed, the procedure described below being observed :— Items remaining unpaid on the monthly bill should be entered in a simple , full particulars of the charge, including reference to the bill, being noted in the . Subsequent payments should be made on Hand Receipts, Form 28, reference to the bill in which the charge was originally included, and to the "particular item thereof, being quoted in each case. When making payments of arrears suitable notes of payment should be so recorded against the original entries in the , as to guard against second payment. (d) Travelling Expenses.

No bills need be prepared in of claims for travelling expenses. Payments should be made on Hand Receipts, Form 28, which should set forth all the necessary particulars of the journey performed and of the expenses claimed and should be countersigned by the Divisional Officer prior to payment. (e) Classification of Charge. Every payment made to a member of the work-charged establishment, whether on of his wages or in recoupment of actual travelling expenses, should be debited to the work on which he is employed. C.—ISSUES OF MATERIALS I.— G e n e r a l Issues of materials to works, whether from stock or by purchase, transfer or manufacture, are divided into two classes :— Issues to Contractors.—Issues of materials to contractors with whom agreements in respect of completed items of works, i.e., for both labour and materials, have been entered into. Issues Direct to Works.—Issues of materials when work is done (departmentally or by contractors whose agreements are for ' labour only. II.--To Contractors. (a) General conditions. The issue of materials to contractors who have contracted for completed items of work is generally permissible only in the following circumstances :— when, under the operation of paragraph 89 (d) (6) of the Central Public Works Department Code, it is necessary to retain in the hands of Government the supply of imported materials, when, in the interest of work, or with the object of utilising existing stocks of materials, it is desirable to retain in the hands of Government the supply of certain other materials as well, and a condition to this effect has been inserted in the contract. In both cases the contract should specify (1) the materials to be supplied by Government for use of the work, (2) the place or places of delivery and (3) the rates, including the storage rates when the materials are to be issued from stock, to be charged to the contractor for each description of material; and the contractor should be held responsible for obtaining from Government all such materials required for the work and for making payment therefor, by deduction from his bills; at the rates specified, regardless of fluctuations in the market rates or in the stock rates of the division. Note 1.—The rates, including the storage rates when the materials are to be issued from stock, to be charged to the contractor for materials to be supplied should be definitely specified, vague quotations, e.g., "at Stock rates", being avoided; and if intending contractors had been told that the materials would be supplied at a certain rate and asked to tender on that assumption then that rate should be adhered to in the contract. Note 2.—Similarly, the rates to be allowed to the contractor for items of work

should be definitely stated. But, if for any special reason, the contract provides for the payments for work done to be made at a specified percentage below or above the rates entered in the sanctioned estimate of the work (or the Schedule of Rates), it should be stated in clear in the contract that the deductions or additions, as the case may be, of the percentage, will be calculated on the gross, and not the net, amounts of the bills for work done, and in fixing the percentage it should be borne in mind that the calculations will be so made. ( No carriage or incidental charges are borne by Government for moving the materials beyond the place where the contractor has agreed to take delivery thereof. As a general rule, no other materials should be supplied to such contractors for use on works, but this restriction may be waived by the Sub-divisional Officer in respect of petty issues (at full Issue Rates) of materials from existing stocks, not exceeding Rs. 50 in any month for any one contract. If at any time subsequent to the execution of a contract on a through rate basis, the contractor desires the issue to him, for use on a work, of materials which exist in Government stocks but the supply whereof by Government was not provided for in the contract, the materials should not be issued except with the express authority of the Divisional Officer who should specify in each case the rate to be charged for the materials inclusive of delivery at the place where they are stored. The rate charged should be the market rate prevailing at the time of the supply or the Issue Rate, which ever may be greater, and should include the storage charges. No carriage or incidental charges should be borne by Government in connection with the supply. Note.—The intention of this rule is to prohibit the supply of materials to contractors with the object of giving them financial aid, the grant of which is governed by the rules in paragraphs 227 et seq. Issues of stock materials to contractors for bonafide use on works are exempt from the usual charge of 10 per cent, on of supervision, storage and contingencies, which is made when stock materials are sold to the public (paragraph 127 of the Central Public Works Department Code). (b) s Procedure. All materials required for issue to a contractor under any of the provisions of paragraphs 238 and 239, should be made over to him as soon as they are received, whether from stock or by purchase, manufacture or transfer, and an unstamped, but dated, acknowledgement, detailing full particulars of the materials including the rates and values chargeable to him should at once be taken from the contractor. When the materials are obtained by purchase, full details of the articles received should at once be entered in a measurement book, Form 23, in the manner prescribed in paragraph 209 (c). Seealso paragraphs 104and 105. On the authority of the contractor's, acknowledgment, the cost recoverable from him under paragraph 238 or 239, as the case may be, should be debited at once to his personal by charge to the suspense head " Contractors—Other transactions" (vide paragraph 270) in the s of the work concerned. This adjustment should be effected by affording credit to the head concerned, as indicated below:—

Source of receipt of materials.

Head of to be credited

Value to be credited.

(1) Stock (including manufacture)

Stock

At Issue rates.

(2) Transfer from another work

Work concerned.

At a valuation made under paragraph 251 (d).

(3) Transfer from another division department or Government.

Purchases

At rates charged by the division, department or Government concerned.

(4) Suppliers

Purchases

At rates payable to the suppliers under their contracts.

(5) Obtained through the .High Com London Stores missioner for Pakistan in the U. K.

The English cost of stores converted in to Pakistan currency in the manner la id d o w n in p a ra g ra p363 h

(6) Charges in Pakistan on (5)

Head concerned

Actual .charges incurred, vide paragraphs365 and366.

|f the amount thus credited differs from the charge made to the contractors' , the excess of the former over the latter, should be treated as additional final outlay (plus or minus as the case may be) on the work, a separate subhead, entitled" Additional Charges for Materials issued to Contractors", being opened for the purpose in the s of Major Estimates. Note 1.—The object of these rules is to ensure that the full amount recoverable from the contractor is debited to his as soon as the materials are delivered, so that (1) he may not receive payment, at full rates, for the completed items of work prior to the value of the Government materials used by him therein, being charged to his , or (2) his final bill for the work done may not be settled before the full value of materials recoverable from him has been debited to his . Note 2.—Issues from Stock (including Manufacture) should be ed for through the Stock returns. For other issues, a special transfer entry should be prepared by the Subdivisional Officer in Form 53 as soon as each transaction takes place. The recovery from a contractor on of the cost of materials issued to him for use on a works should ordinarily be made by deduction from the first bill authorising an advance payment or an on payment to him for the work. Should, however, a lump sum recovery be undesirable in any case, the Divisional Officer may permit, for recorded reasons, the recovery to be effected gradually as the materials issued to the contractor are actually used in construction and the items of work in which they are used are paid

for whether by an advance payment or by an on payment. As the issue of materials to contractors under the foregoing rules is permissible solely for the bona fide requirements of Government works, Subdivisional Officers should make such arrangements as may be deemed suitable for limiting the total issues to a contractor in connection with a particular work, to the reasonable needs of that work. This precaution is particularly necessary when the rates at which any materials are issued under paragraph 238 are lower than the prevailing market rates, or the latter are expected to rise appreciably. In such cases if the transactions are of any importance, the use of Form 35 (without values) is recommended for watching that the aggregate of the quantities of any or all materials issued to a contractor, from time to time, for use on a work, remains within the estimated requirements of his contract. (c) Return of surplus materials. Government does not undertake to take over from contractors, whether before or after the completion or determination of contracts, surplus materials which were originally procured by the contractors for themselves or were issued to them and charged to their s under paragraph 240. Such materials are the property of the contractors and can be taken over by Government, if required, for use on other works in progress, only by special arrangements and at the prevailing market rates. If the materials were originally supplied by Government the price allowed to the contractor on re-acquisition should not exceed the amount charged to the contractor, excluding the storage charges, if any. Note.—Contractors are, however, not at liberty to remove from site of works without the written permission of the Divisional Officer materials which have been issued to them for use on a work, and a stipulation to this effect should ordinarily be entered in their agreement (d) Tools and Plant lent for use. The rules in paragraphs 238 to 245 do not apply to tools and plant. Articles borne on the Tools and Plant of the division may, in accordance with any local rules on the subject be lent temporarily to contractors for use on Government works being executed or maintained by them. See also paragraphs 144 and 147. III.—Direct to Works (a) Detailed s of materials issued. In all cases material issued direct to a work should, as soon as received, be brought to as indicated below :—

S ource of receipt m ofaterials. Head of

Value to be credited.

Mode of effecting

to be credited.

adjustment of cost.

(1) Stock (including Manufacture).

Stock

At Issue rates

Through S tock s at the end of the month

(2) Transfer from an- other work.

Work concerned.

At a valuation under, paragraph 251(d).

By a special transfer entry in Form 53 prepared as soon as the materials are received.

(3) Transfer from another division, department of Government.

Purchases

At rates charged by Ditto,the division, departm ent or Government concerned.

Ditto,

(4) Suppliers

Purchases

At rates payable to the suppliers under their contracts.

Ditto,

(5) Obtained through1 the High Commissioner for Pakistan in the U. K.

London Stores

The English cost, vide paragraphs 363et. seq

(6) Charges in Pakistan, on (5).

Head concerned

Actual charges incurred Through cash vide paragraphs 365 and or transfer entry as 366. the case m ay be.

Ditto,

The full value credited to the head concerned should be debited to the work (paragraph 248). In the case of materials received direct from suppliers full details of the articles received should at the same time be entered in a measurement book, Form 23, with the full name of the work as entered in the estimate, vide paragraph 209 (c). When materials are issued direct to a work their cost is either treated as a final charge or debited to the suspense head “Materials " in the s of the work, as prescribed in paragraphs 264 and 265. When the suspense head “Materials” is operated on, a detailed of all materials issued to, or returned from, the work should be kept in Form 35, “Detailed Statement of Materials ", so that the total issues of each kind of materials may be watched with reference to the estimated requirements. When the cost of materials issued to a minor estimate is adjusted at once as a final charge (paragraph 269), no detailed in Form 35 is necessary. The Subdivisional Officer should make his own arrangements for exercising detailed control over transactions relating

to materials, and for ing the unused materials in the event of the charge of the work ing from one officer or subordinate to another. In the Detailed Statement of Materials, Form 35, only principal materials need be detailed. Both quantities and values or such items should be shown except in respect of carriage and incidental changes for which values only should be shown. All the minor items may be lumped together under the heading “petty items ", for which only values should be shown. Note 1.—As the Detailed Statement of Materials is prescribed primarily to enable the Divisional Officer to exercise detailed financial control over transactions relating to materials, the decision as to which materials may be lumped under the heading "petty items is left entirely to his discretion. For instance, materials of any kind may be classed as "petty items" not only when the amounts involved are small but also if the work for which they are required is of such a nature that a detailed control over the quantities of materials, in addition to the control over their values, is not considered necessary. Note 2.—Carriage and incidental charges debitable to the work should be added to the cost of the materials concerned in Form 35. Form 35 shows separately for each kind of m aterials (1) the estim ated requirements, (2) the net issues of each month to the work and (3) the net issues thereto to end of each month. Estimated requirements should be duly corrected whenever a revision of the original estimate rendersit necessary. The m onth's transactions should be posted as follows :— I. Issues to the work— (a) Issues from stock should be posted in lump from the monthly Abstract of Stock Issues, Form 10, (b) andpurchases from suppliers and transfers of materials from other works, divisions, departments or Governments should be posted in detail from the vouchers and special transfer (vide entries paragraph 247) concerned, at the same time as the ponding corres postings in the W orks Abstract (Form 33 or 34) made. are II. Issues from the work— (a) Materials returned to stock should be posted in lump from the monthly Abstract of Stock Receipts, Form 9,(b)and sales, writes-off and transfers elsewhere should be posted in detail from the vouchers concerned, at the same timeas the corresponding entries in the W orks Abstract (Form 33 or 34) are made. Issues from the work should be posted as minus entries. (b) Disposal of Surplus Materials. Materials issued to works in excess of requirements may be transferred to stock provided that they are serviceable and certain to be required. All surplus materials at site of works which have been completed or stopped or on which outlay has been prohibited for any considerable length of time, should, if likely to be of use on other works within a reasonable time, be transferred to works in progress or brought on to the Stock , their value being credited to the work to which they were originally issued and debited to the work to which they are transferred or to the Stock , as the case may be. No credit should be allowed to a work on of surplus materials if they are

unlikely to be of any use within a reasonable tune; but a list of the materials 5&ould be maintained in the subdivisional and divisional offices as a supplement to the half-yearly stock 'returns, unless the Superintending Engineer considers this unnecessary. Materials returned to store or transferred to other works should be priced within current market rates, any resultant loss being borne by the work to which they were originally issue. Note.—These rules do not apply to surplus materials which were originally procured by contractors for themselves or were issued to them and charged off to their s under paragraph 240. See paragraph 245. (c) Verification of unused Balances. Unused balances of materials charged direct to works should be verified at least once a year in the manner prescribed in paragraph 131 of the Central Public Works Department Code. Whenever this verification is made, a report of verification of the materials should be prepared by the Subdivisional Officer in Form 37 and submitted to the divisional office. The following instructions should be observed in preparing the report :— As no continuous is maintained of the materials actually used in construction, it is necessary first to calculate the quantities of principal items probably used. This should be done in the detailed statement at the top of the form, on the basis of the “progress “of work done on each sub-head, such authorised formulae being adopted as may be in general use locally. Deducting these quantities from the total quantities of the materials issued to the work as per Form 35, the paper balances of the unused materials should next be arrived at and set forth against line C. The actual balances should be entered against line D, and the differences between the actual and paper balances should be set forth against line E. These differences should be priced at the actual rate of cost which should be deduced from the total value and quantity recorded in the Detailed Statement of Materials, Form 35. " The report should then be completed by recording against line F remarks explaining action taken (1) to adjust the differences as per line E and (2) if the work has been completed, to dispose of the surplus balances as per line D, and by g the printed certificates applicable to the case and scoring out the others. The differences as per line E may be due to (i) the adoption of formulae for determining the actual consumption, (ii) unreasonable wastage, or (iii) shortage in some other form. All these differences should be investigated and dealt with in accordance with paragraph 289 (b), (c) and (d). A similar verification of the unused balances of materials must invariably be made on the completion of a work, but on or before the completion of a work, when no more materials are required for use in construction, steps should first be taken to dispose of all surplus materials by transfer or sale, so that (1) the s of the work may promptly receive such credits as may be issible under paragraph 251, (2) the balance at debit of the suspense head " Materials "may, as far as possible, represent the net cost of the materials actually used in construction, and (3) the surplus balances awaiting clearance may be reduced to a minimum. The report in Form 37 should in this case set forth both quantities and values throughout.

If the Gazetted officer or subordinate in direct charge of a work, the s of which are kept by sub-heads, is transferred before the s of it are closed, the unused materials at site of the work should be verified by the relieving officer in company with the relieved officer and the report prescribed in paragraph 252 should be prepared by the Subdivisional Officer and submitted to the divisional office. A report is required annually of the value of materials at site of all works the s of which were open on the last day of the official year. This report should be prepared in Form 37 and submitted to the divisional office in the manner described in paragraph 253, as On completion of work, but it is not necessary that the balances should be verified at the close of the year if— the work has been under construction for not more than three months, the s of the works are expected to be closed within three months, or the balances were verified at any time during the year. When the balances are not verified at the close of the year the figures against line C, “Paper balances of unused materials ", of the report should be assumed to be the value of the materials at site, and lines D and E should be left blank. Reports of Verification of materials in Form 37, prepared under paragraphs 252 to 255, should be dealt with in the divisional office in the manner described below :— A of Clearance of Materials should be maintained in Form 38. A separate folio of the should be reserved for each work for which a materials is kept, and for facility of reference, the should 'be supplied with an index. Each Report of Verification in Form 37 should be entered in Part I of Form 38 as soon as received. If any items of shortage or loss reported in line E of an intermediate report in Form 37, prepared under paragraphs 252, 254 or 255, are ordered to be charged to the subhead Contingencies of the estimate, or to the personal ledger of a contractor, or to Miscellaneous P. W. Advances, for recovery from any official or to the of another work, the adjustment should be forthwith effected by a transfer entry, so that the total cost of the materials to the work may at once be corrected. But if any such shortage or loss is ordered to be written of by debit to a final sub-head of the estimate, other than Contingencies, or if there is a surplus and it is to be credited to one or more final sub-heads of the estimate, the consequent adjustments should merely be ed in Part III of Form 38. Such adjustments leave the total cost of materials unaffected, and can, therefore be made only by inclusion in the final transfer entry which is made, on the completion of a work, under paragraph 289. As every Report of Verification prepared under -paragraphs 252 to 255 deals with the progressive figures of the cost of materials, line E brings out up to date outstanding differences and not merely differences since last verification. This should be borne in mind when ing differences referred to in clause (V) above, so that adjustments once ed in Part III of Form 38 may not be ed again. Action taken on intermediate reports, in Form 37, should be recorded on the reports themselves, but when each such report is finally disposed of, the fact should be recorded in Part I of Form 38 and the entry attested by the Divisional ant's initials.

Final reports in Form 37, prepared under paragraph 253, should, however, be ed in Part I of Form 38 as disposed of as soon as orders on the closing balances and the items of difference, as per lines D and E of the report, have been ed by the Divisional Officer. These balances and items should then be transferred to Parts II and III of Form 38, where their clearance will be watched in the manner described in paragraph 289. D.—ADJOSTMENTS In addition to cash payments and issues of materials there are other transactions relating to the s of works, which are of the nature of adjustments usually recorded in the Transfer Entry Book of the divisional office. The detailed rules governing such transactions are given in Chapter VIII. E.—WORKS ABSTRACTS I.— In tro d u c to ry An of all the transactions relating to a work during a month, whether in respect of cash, stock or other charges, should be prepared by the Subdivisional Officer in one of the works Abstract form. In the case of Major Estimates a separate should be maintained for each sub-head estimated to cost not less than Rs. 2,000, and in the absence of orders of the Divisional Officer to the contrary the remaining subheads should be lumped together. For such works and for those Minor Estimates the s of which the Superintending Engineer or other sanctioning authority may desire to be kept by sub-heads, the detailed form of Works Abstract A, Form 33, should be used. For other Minor Estimates the simpler form of Works Abstract B, Form 34, should be used in which the of the final outlay is not kept by sub-heads. The estimate, and completion certificate of petty works are ordinarily prepared on a single form, Petty Works Requisition and Form 32, and separate Works Abstracts are not necessary. But when the s of the work involve transactions which cannot be suitably recorded in Part IV of Form 32 (e.g., Advance Payments, Secured Advances or Other Transactions of Contractors) the s should be kept on the simple form of Works Abstract, Form 34.

N ote 1.— P ercentage ch arg es on acco unt o f E stab lish m en t, To ols and P lant, an A ccount and A udit, levied on w orks expenditu re, under R ule 4, of A ppendix 5, shoul not be show n in W orks A bstracts and R egisters of W orks, though they are eventually included in the cost of w orks, videN ote 2 below paragraph 515.

N o te 2.— T he S up erin te nd in g E n gine er m ay disp en se w ith th e m a in ten an ce acco u n ts b y s ub -h ead s fo r an y w ork if he c on side rs th at th e circum stan ces o f t w orkrend er su ch accoun ts useless or im p ossib le to m ain tain . In such cases a cop o f the o rders, sp ec ifyin g th e reaso n s, sh o u ld b e fo rw a rde d to the A cco u n tan t G en eral. Ordinarily there should be one Works Abstract monthly for each working estimate, but if the estimate is for a large work which is divided into several sub-works, it will usually be found convenient to prepare a Works Abstract separately for each sub-work. II.—Classification and Record of Final Charges. (a) Major Estimates. The division of a Major Estimate into sub-heads for the purposes of s is guided usually by

the classification sanctioned in the abstract of the estimate. If it is intended to purchase or supply materials and to employ labour for construction separately (whether by contract or by depart* mental agency), the abstract of the estimate should be so framed as to show separately for each distinct item of artificer's work (1) the cost and quantity of " labour " and (2) the cost of materials. But if this is not the case, e.g., when any item of work is to be executed by contract and it is proposed to contract for the completed items of work, die abstract of the estimate may show merely the quantity and cost of each item of work. In all cases miscellaneous charges of a general nature, which do not pertain to any subhead in particular, may be treated as separate sub-heads, being grouped under one or more heads, e.g., " Work-charged establishment", ''Contingencies ", etc. See paragraphs 10 and 82 of the Central Public Works Department Code.

N ote.— W h en th e n um ber of su b-head s o f an estim ate is larg e it w ill b e fo un con ven ient to assign a n um ber to each sub -head and to prefix this n um ber to th n am e of th e sub -head , w herever it is used o n vo u ch ers, w o rks abstracts, o f w orks or other s. After a Major Estimate has been sanctioned it may be decided to make a change in the method originally contemplated for the execution of the work. In such a case the original abstract should be recast in accordance with the instructions laid down in paragraph 260. The details of cost and quantities already approved by competent authority should be rearranged and the revised abstract should be approved by the Divisional Officer and thereafter treated as the sanctioned abstract of the estimate for all purposes.

If the num ber of sub-beads in the working estim ate for asub-work work or is large, it is perm issible to break up the estim ate into two or m parts, ore and to treat each part as a sub-w ork for the purposes of s; but no part of an estim ate can be separated from the rest, if any contrac for the execution of work connected with it covers also nected work con with die other parts. It is advisable to adopt this course if one or m ore parts of a work or sub-work are com pletely executed long in advance of the others and no useful purpose w ill be served by keeping open the s of the com pleted parts. The of each sub-head in the W orks Abstract should ordinarily exhibit:— "am ount", i.e., total charges finally classified underhead, the sub “Progress i.e., total quantities executed from time to time, “rate of cost", i.e., cost per unit on the basis of the recorded " amount" and " progress " In the case, however, of sub-heads which have been lumped together under paragraph 258 above, or sub-heads representing items of work which cannot be expressed in quantities, no quantities are shown in the abstract of estimate and the record of " progress " and " rate of cost" in the s is not necessary, the entries in the " amount " column being sufficient. In other cases the " progress " and " rate of cost" should be recorded in the s both during the progress of construction and on completion of work, but the monthly record thereof under any sub-head may, during the progress of construction, be dispensed with in the following cases under the written orders of the Divisional Officer which should specify reasons :— If the duration of construction under the sub-head is not expected to be more than three months.

If the quantities executed are not in the same units as those specified in the estimate or they cannot be expressed even roughly except on or towards the completion of the work. When provision is made in the abstract of estimate separately for " labour " and " materials " under any sub-head, the of the cost of all materials issued to the work from stock, or by purchase, manufacture or transfer, should be kept under a single head, entitled " Materials ", the sanctioned amount of which should be taken to be equivalent to the aggregate provision for " materials " in the estimate. This should be treated as a suspense head and the details of it recorded in Form 35 (vide paragraph 248), which should accompany the Works Abstract. The. "labour" divisions only will thus appear in the Works Abstract as separate sub-heads of final outlay. During the progress of the work, the expenditure recorded under those sub-heads will be exclusive of the cost of materials, but on the completion of the work, the gross cost of each sanctioned sub-head of work, inclusive of the cost of materials, should be placed on record by making entries in the of Works, in the manner indicated in paragraph 289. When the sub-heads of a work tare divided into ' 'labour " and " materials ", the " rate of cost" of the labour charges relating to each subhead can be watched separately and the necessary control over the expenditure on materials can be exercised through the suspense head "Materials'* and the detailed statement in Form 35 ing the entries under that head. It is unnecessary, therefore, for purposes of financial control over the outlay, either to record in the Works Abstract, month by month during the progress of construction, the outlay on the materials relating to each sanctioned sub-head of the estimate or, to strike the inclusive " rate of cost" of the whole sub-head monthly. The charges classified under a final sub-head should include all ordinary expenses incidental to construction. If any part of a work is pulled down and rebuilt to any serious extent, the extra charges for construction should ordinarily be debited to the sub-head concerned unless they are recoverable from the contractor under the of his agreement. But if the amount involved be so large as to affect sensibly the cost or rate of the sub-head, it may be debited to the sub-head “Contingencies " instead or, with the sanction of competent authority, to a new sub-head additional to the original sanctioned sub-heads of the estimate. In the s of Major Estimates a final sub-head, entitled " Additional Charges for Materials issued to Contractors", should be opened if the system of issue of materials to contractors has been adopted, and the rates charged to the contractors therefor under paragraph 238 or 239, as the case may be, are either more or less than the actual cost to Government. This sub-head should bear all losses on this and receive credit for all profits as explained in paragraph 242. Carriage and incidental charges in connection with the materials issued to the contractors, should also be debited to this head, if, under paragraph 306, they are chargeable to the work. If any receipts or recoveries are credited under the rules to the of a Major Estimate, a special sub-head should be opened in the Works Abstract for the reception of all such credits. (b) Minor Estimates. If the Superintending Engineer has desired the s of a Minor Estimate to be kept by sub-heads (vide paragraph 258) the rules in paragraphs 260 to 267 will apply. In the case of Minor Estimates for buildings, bridges and other structures, if the transactions relating to the direct issue of materials are of sufficient importance and it is desirable, with

the object of exercising control thereon, to record their cost separately in the s, the procedure prescribed in paragraph 264 in respect of Major Estimates, may be adopted and a column opened for the suspense head " Materials,", in the Works Abstract. In all other cases the of alt final outlay on a Minor Estimate should be kept in a single column, headed “Final charges ", in Works Abstract, Form 34. III.— S u s p e n s e A c co u n ts . (a) General. In addition to the bead " Final charges", or the final sub-heads in the case of Major Estimates, a few suspense s are opened in Works Abstracts to record transactions of a temporary character which are either not adjustable as final outlay in the s of the works concerned or the correct classification of which cannot be determined immediately. These s are:— " Materials "—for the record of the cost of materials issued direct to work, " Contractors—Advance Payments "—for the record of advance payments and of their recoveries " Contractors —Secured Advances "—for the record of secured advances and of their recoveries, "Contractors—Other Transactions"—for the record contractors awaiting settlement, and

of all other debits or credits to

“Labourers "—for the record of unpaid wages of labourers and of their subsequent payment. (b) " Materials” . The suspense “Materials " has already been referred to in paragraphs 264 and 269. This should be opened in the Works Abstracts of Major Estimates if materials are issued direct to works. It may also be opened in the case of Minor Estimates if the transactions relating to the direct issues of materials are of sufficient importance. So far as Works Abstracts are concerned this is never cleared. Sub-divisional Officers should regard it as a temporary sub-head for the reception of all charges on of direct issues of materials. The responsibility for clearing the head by transferring the charges to the final sub-heads of work when closing the s of the work in the of Works, rests with the divisional office, vide paragraph 289. (c) "Contractors" and "Labourers" s. Advance payments made to a contractor under the provisions of paragraph 229 should not be charged of as final outlay on the work or under any sub-head of it. A suspense head, " Contractors— Advance Paym ents ", should be opened in the W orks Abstract (Form 33 or 34, as the case m ay be) for the record of advance paym ents and their subsequent adjustm ent. Advances made to contractors and suppliers under paragraph 228, whether on the security of m aterials or otherwise as well as all recoverable payments made under proper authority to labourers and others on behalf of contractors, should be treated as advances m ade on of the work concerned. They should not be charged to the general suspense head “M iscellaneous P. W . Advances ", but incorporated in the W orks Abstract as suspense transactions. The- head " Contractors— Secured Advances " is intended solely for advances m ade to contractors, on the security materials of brought to site, under paragraph(a), 228 and the head " Contractors — O ther Transactions " should be used for all other transactions.

The head " Contractors— Other Transactions " is intended also for watching the ultimate payment of the unpaid balances of contractors' s. Similarly, the head “Labourers " is meant for the clearance of the unpaid wages of labourers. If a Running Bill or Muster Roll is only partly paid, the total am ount due thereon as value of work done or supplies m ade should be brought to in the W orks Abstract as final charges or as expenditure on the sub-heads concerned, and the am ount rem aining unpaid should be shown as a m inus entry in- the appro priate suspense colum n— " Contractors— O ther Transactions " or ers " Labour ". The forms of Works Abstracts (Forms 33 and 34) provide a column for each of the suspense s enumerated in paragraph 270. The use of the head “Materials " is explained in paragraph 264 and the foot-notes printed on the forms of the Works Abstracts explain the mode of making both original and adjusting entries under the other suspense heads. If any wages of labourers remain unpaid after the completion of a work, the s of the work may be kept open for a period of one month, which may be extended to three months at the discretion of the Divisional Officer. Thereafter the s of the work should be closed, the balance under the suspense head “Labourers “being left unadjusted. This amount should be shown in any Completion Report or Statement that may be prepared under the rules in paragraph 99 of the Central Public Works Department Code, by a special remark, as a liability against the work, and it should be excluded from the total final expenditure on the work, so as to arrive at the amount actually brought to .

N o te .— If u n p a id w ag es o f la b o u re rs a re cla im e d an d p a id su b se qclo u esin n tly g to th e o f the accou n ts of a w o rk, the paym en t sh o u ld o rd in arily b e ch arge d again st a fr e stim a te u n d e r th e s a m e h e a d o f s e rv ice as th e o rig in a l w o rk , a s u ita b le n o te b e rec o rd e d b y th e d iv is io n a l o ffice ag a in s t th e c lo s in g e n try re la tin g to th e o rig in a l w in th e R e g iste r o f W o rk s . W h e re , h o w e ve r, it m ay p ro v e m o re co n v e n ie n t, th e ac co u o f th e w o rk m ay b e re o p e n e d at th e d is c re tio n o f th e D iv is io n a l O ffic e r. The of a contractor should be closed as soon as his contract is completed. If he delays to receive final payment for more than one month after the final bill has been ed, a note to this effect should be recorded on the bill, the of the work as ed on the bill should be incorporated in the Works Abstract on the authority of the bill and the balance due to him should be removed from the s of the work by credit to the head " Public Works Deposits ", to be dealt with thereafter under the rules relating thereto. If the final of a contractor shows that he has already been overpaid or that the closes with a balance due by him, the should be settled by a recovery in cash or otherwise; but if an immediate recovery is not practicable, the balance should, be removed by debit to the head " Miscellaneous P. W. Advances ". Disbursing officers are responsible for keeping a strict watch over the balances under the suspense s “Contractors" and “Labourers ", with a view to prompt adjustment by recovery, settlement of or detailed measurement, as the case may be. For this purpose the statement headed " Detail of Contractors' closing balances " in the Works Abstract and the record of unpaid wages maintained under paragraph 205 (e), should be examined monthly. Subject to the provisions of paragraph 276, these s should be cleared before the s of a work can be closed on completion. IV.—liabilities Awaiting Incorporation. Liabilities are not incorporated in the s .of works except in the following cases :— Unpaid balances of partly paid running bills or muster rolls are invariably incorporated,

vide paragraph 274, The value of materials received from sources other than stock (including manufacture), whether for issue to contractors or for issue direct to works, is at once brought into the s of works even though payments to suppliers and adjustments crediting the transfer s concerned, may not be made at once, vide paragraphs 242 and 247, and Wholly unpaid muster rolls and bills of contractors and suppliers are sometimes taken to , vide paragraphs 276 and 277. Disbursing officers are, however, responsible for keeping a strict watch over all liabilities with a view to settle them promptly. Money indisputably payable should never be left unpaid. It is no economy to postpone inevitable payments, and it is very important to ascertain, liquidate and record the payment of all actual obligations at the earliest possible date. If any liabilities of works are incurred on behalf of contractors under the provisions of paragraph 227, arrangements should be made for withholding sufficient balances from their bills or for making necessary recoveries from them in due Course. On the analogy of the rule in paragraph 198, all records on the authority of which liabilities may be liquidated or incorporated in the s, should invariably specify (1) the full name of the work as entered in the estimate, (2) the name of the sub-head thereof, if any and (3) the recoverable charges, if any, with the name of the contractor or other person from whom recoverable. V.—Record of Progress. Entries of" progress” in the Works Abstracts (vide paragraph 263) should be ed by details in the statement provided for the purpose on the reverse of the Works Abstract form. These details should be furnished by the Engineer or subordinate in charge of the work or by any executive officer or subordinate detailed for the purpose, and should be based on entries already made in the measurement book. Their compilation from measurement books, vouchers or other records, by of the office establishment should not be permitted. The following points should be specially borne in mind:— Only “quantities” actually measured and paid for should be reported as “progress ". The progress reported should specify the quantities executed “up to date ", sets of earlier measurements covered or superseded by later ones being ignored. The progress of an item of work should be so reported as to describe as approximately as possible, in of the unit adopted, the quantities of work executed up to the required standard. Note.—It is recognised that perfect accuracy cannot always be secured in making intermediate reports of progress. A fairly reliable record is all that is necessary, but if the nature of the work makes it impossible or difficult to achieve this in practice, reports of progress may be dispensed with in cases covered by paragraph 263. VI.—Preparation, Completion and Disposal of Works Abstracts. The Works Abstract should be prepared in the subdivisional office in the first instance. It should be posted day by day from the Cash Book and the connected bills of contractors and suppliers, cash refunds and readjustment of final charges being posted as minus

entries. At the end of the month, stock and adjustment transactions should be added and, in the detailed statements provided for the purpose, quantities of work executed should be. posted from measurement books or other sources and the closing balances of contractors' s should be detailed so as to prove the correctness of the up to date totals under the suspense heads (1) Contractors—Advance Payment, (2) Contractors— Secured Advances and (3) Contractors—Other Transactions. The closing balances arrived at under the suspense head "Labourers" in-each case, should be agreed with the connected record of unpaid wages and its correctness should be certified over the dated initials of the Subdivisional Officer. The Works Abstract should then be forwarded in original to the divisional office, were all necessary completing entries will be made in respect of the direct charges and adjustments made by the Divisional Officer and the Abstract checked and closed under the supervision of the Divisional ant, who should record a certificate in the following form :— “This Abstract has been checked under my supervision. I have personally compared all the items in the ' Details of contractors' closing balances' with the Contractors' Ledger and found them correct." Note 1.—The posting of stock and adjustment transactions may, if preferred, be done entirely in the divisional office. Note 2.—Postings made in the sub-divisional office should be in black ink and all postings and corrections made in the divisional office in red ink. Note 3.—Office copies of Works Abstracts need not be kept, as the originals are returned by the divisional office after completion. Before the Works Abstracts are sent to the divisional office, the up to date totals should be entered in advance in the returns for the following month and these should be corrected, if necessary, on receipt back of the Works Abstracts from the divisional office. When finally completed in all respect, all the Works Abstracts of a month should be examined by the Divisional Officer and any explanations necessary called for from the Subdivisional Officer. The monthly examination of the Works Abstracts is an important part of the duty of the Divisional Officer and must not be omitted. He must initial (and date) them in token of the performance of this duty. F.— OF WORKS I.— F o rm s o f R e g iste rs o f W o rk s a n d th e ir P re p a ra tio n . The permanent and collective record of the expenditure incurred in the division, during a year, on each work estimated to cost more that Rs. 2,000 is the of Works. This record is maintained in the divisional office. There are two forms of s of Works corresponding respectively to the two forms of Works Abstracts (Forms 33 and 34) for Major and Minor Estimates. The detailed form 40, should be used for Major Estimates and the simpler form, .41, for Minor Estimates. In respect of petty works no record is necessary beyond the Petty Works Requisition and , Form 32, which is self-explanatory but, if desired, 'expenditure on these works may be recorded in the of Works for Minor Estimates, Form 41. The s of Works are posted monthly from Works Abstracts. A separate folio or set of folios

of Form 40 should he assigned to each Major Estimate, but entries relating to two Minor Estimates can be made on a single page of Form 41. When separate Works Abstracts are prepared, under paragraphs 259 and 262, for the sub-works or parts of a Major Estimate, the transactions relating to each Works Abstract should be posted separately and an abstract for the entire work should be prepared on a separate folio or set of folios for comparing the cost of the work and its sub-works with the provision in the estimate. The following instructions should receive special attention :—

T he R e giste r of W orks is no t a classified a ccount of w o rks; fo r facility of referen ce it should supplied w ith an ind ex w h ich should be sub divid ed u nd er the prescribe d he ad s of acco classificatio n. The sanctioned amount of estimate should be entered in respect of each work. When supplementary estimates are sanctioned, the additional amounts sanctioned should be entered below the corresponding amounts of the original estimate and both totalled. But when a revised estimate is sanctioned, the of the original estimate should be closed and the revised estimate should be entered on a fresh folio, prominently marked “Revised Estimate " in red ink, and a reference to the folio on which the original estimate is to be found should be entered thereon. In the case of works for which specific appropriations are sanctioned individually, vide rule 35 of Appendix 6 to this Code, the amount of appropriation for the year should be noted in. the at the top of the page, any additions or deductions made during the year being noted in the same place. The blank vertical columns in Form 40 should be utilised for the final sub-heads of the estimate and for as many of the suspense heads as may be operated upon, but the sub-columns for " quantity " and the horizontal columns for " rate of cost" should be left blank in respect of sub-heads for which there are no quantities in Works Abstracts, vide paragraph 263. In Form 41 the final charges on works should be posted in the column “Total value of work done” and the single column “Suspense s" should embrace the transactions under all the suspense s. II.—Examination by Divisional Officer. Before the date of submission of the monthly to the ant General, the posting of the s of Works should be completed and the s should then be "laid before the Divisional Officer for review. The monthly of each work on which there has been expenditure during the month should be initialled (and dated) by the Divisional Officer in the column set apart for the purpose, in token of his having examined the entries and found them correct. Actual as well as probable excesses, whether in the total cost of a work or* sub-head or in the rate of cost of a sub-head, should receive special attention, and Works Slips in Form 39 should be prepared and submitted to the Superintending Engineer when necessary, vide paragraphs 34 and 44 of the Central Public Works Department Code. Note 1.—If the transactions of a division are very large, the Divisional Officer may allow an extra period of a few days for the completion of the s of Works, but the submission of the monthly s to the ant General and the completion of the Works Abstracts (paragraph 282) should not be delayed on this .

N o te 2 .— It s h o u ld b e s e e n , w ith s p e c ia l r e f e r e n c e to w o r k s o nonly w h ietty h th e r e h a v e b e e or no transactions during the previous two or three months, if there are circumstances justifying the retarted progress of expenditure. If any such works have been stopped or are known to be nearing completion, the delay in closing their s should be enquired into; see also paragraph 287. If the slow progress of expenditure is due to delays in measuring work done or in settling up bills, the cause at work should receive attention. III.—Closing the s on Completion of Work. (A )S E TTLE M E N T O F LIA B ILITIE S A N D A S S E TS A N D C LE A R A N C E O F S U S P E N S E S

It is an object of great im portance to close the s of works as soon as possible after the actua work of construction is com pleted, vide paragraph 46 of the Central Public W orks Departm ent Code. If there is necessarily any delay in closing' the s, it should be seen in particular that further charges are not incurred without the perm ission of the Divisional (Officer.

Before the s of a work can be closed on its com pletion, it should be seen that any adjustm ents of cost necessary under the rules, e.g., paragraph 52 of the Central Public W orks Departm ent Code, and para graph 7 (c) of Statem ent A in Appendix 2 to this Code, have been duly m ade in the s, that all liabilities not originally brought to have .either been liquidated or since brought to and that the balances under the suspense s " Contractors " and " Labourers " have been cleared,vide paragraphs 275 to 278. If the whole or any part of the expenditure on the work is-recoverable from another departm ent, m ent, Govern local body or individual, action should be taken to effect or com plete the necessary recovery before the s of the work are closed.

The suspense “Materials" should be cleared and the total cost of m aterials should be distributed over the final sub-heads or other s concerned before the s of a work can be closed so that, statistica for l p urpo se s! the fu ll cost, in clu sive o f the value of m a te ria ls of e ach class o f w o rk, m ay b e w orked out and placed o n reco rd. Th is is effe cted in the divisional o in the follo w ing m anner:—

A fter o rd ers ha ve b een p assed by th e D ivision al O ffice r on th e fin al rep ort of the value and ve rificatio m ate rials at site (vide p arag ra ph 2 53 ), the action taken from tim e to tim e as to the disposal of su rp lu s ba la nces an d to the adjustm ent o f d iscre pe ncies a nd losses should b e re co rded in F orm

P etty deficie ncies a nd su rpluses held to be d ue to the a doption of form u lae fo r d eterm in ing q uantities use d in constru ctio n m a y be adju sted under th e o rd ers of the D ivision al O fficer by d eb cred it to the sub -he ad s con cerned, action being separately, ta ke n if necessary, to m ake suitable revision of the fo rm ulae in use. S hortages and losses for w hich any contractors are held bleresponsi should be adjusted by prom pt recovery either in cash or by debit to their personal ledger s. If they able arefrom recover other persons the debits should be transferred to the “M iscellaneous P . W . A dvances " recovery in cash or by deduction from pay bills,

O ther actual losses w hich are irrecoverable should be w ritten off under the orders of com pe authority, the charge being transferred to the sub-head C ontingencies, or to the sub-hea concerned, or even to a new sub-head opened for the purpose*-as m ay be considered suita w ith due regard to the statistical value of the recorded cost of final sub-heads of w ork. The cost of surplus m aterials w hich cannot be sold or transferred elsew here and losses on of

the sale or transfer of surplus stores at a reduced valuation should be adjusted by charge to sub-heads concerned.

In m aking notes of these adjustm ents in Form 38, adjustm ents to be effected by debit or credit to final sub-heads of the w ork should be kept distinct from those affecting other heads of the s of other w orks. O nly transactions of the form er class should be posted in the colum headed “If debited to sub-heads of this w ork “and m arked G and H in P arts II and III respective S ee also paragraph 256.

W hen P arts II and III of Form 38 are com pletely ed as above and there are no m adjustm ents to m ake, P art IV of the form should be filled up as follow s :— A gainst line 1 should be entered, by sub-heads, the total calculated cost of m aterials used construction, as per line .ofBthe final report in Form 37 referred to in paragraph 253. Against lines 2 and 3 should be entered, item by item, the adjustments ed in Parts II and III, respectively, of Form 38 in the columns marked G and H, vide clause (f) above. Entries against lines 1, 2 and 3 should then be totalled up, so as to arrive at the total debits to be raised against the-filial sub-heads, by minus debit to the suspense head "Materials ", on of the cost of materials relating to each. On the basis of the totals of Part iv a closing entry should then be made in the of Works with the approval of the-Divisional Officer, and the inclusive rates of cost of all the sub-heads concerned should be struck, entries being made as shown below : —

Quantity. T o ta l

1 ,0 0,00 0

A m ount. 20,000

R a te

…

20

Transfer entry of cost of materials, as per Part IV of F o rm 3 8

…

1 0 ,0 0 0

In c lu s iv e c o s t

…

30,000

In c lu s iv e ra te

…

30

The sub-head "Additional Charges for Materials issued to Contractors " (paragraph 267) should receive the special attention of the Divisional Officer who should, if necessary, investigate large closing balances under this head before permitting the s of the work to be closed. It is not necessary to clear this head by transferring the charges booked under it to other final sub-heads, but profits or losses which are not clearly traceable to known differences between the rates chargeable to contractors and the actual cost to Government, should not be accepted as correct without closer examination. The s of annual maintenance estimates must be closed in the month fixed by the local istration, under paragraph 103 of the Central Public Works Department Code, as the last month of the working year for the purpose. Ordinarily, it should be possible to complete all the repair work and to settle the s of contractors and other suspense s, before the expiry of the working year. If, in any exceptional case, any work remains to be done and, in accordance with paragraph 104 of the Central Public Works Department Code, it is proposed to carry it on to Completion, action should be taken as under :— The expenditure incurred in the next working year should be treated as expenditure against the annual maintenance estimate for that year. The suspense s of the work should be closed in the !.i ,t month of the working year, by transferring the balances of all those s to the general suspense s " Public Works Deposits" or "Miscellaneous P. W. Advances", as the case may be, which should be relieved in the following month by re transferring the balances to the suspense concerned in the s of the maintenance estimate for the next working year. All unsettled liabilities and assets should then be treated as those pertaining to the next working year's estimate. ( b )C L O S INE GN T R IEA SN DR E V IE OWFE X P E N D IT.U R E When the work is completed and the s of it have been settled and written up as indicated in paragraphs 288 and 289 a double red ink line should be ruled below the final entries and a note made in red ink “Work completed in... . . . . . . . . . . . . . . . . . 19....". This note should be signed by the Divisional Officer in token of his satisfying himself that all action has been taken under those paragraphs. It will be the authority for treating the s of the work as closed, and a work should not be reported as completed in the divisional s unless this authority has been placed on record. If it is a Deposit Work, steps should be taken promptly to surrender the unexpected balance, if any, of the deposit with the approval of the Divisional Officer. (c) EXCESSES OVLR ESTIMATES. (i) Excesses ed by Divisional Officer. If the total expenditure on the work is in excess of the sanctioned estimate and the excess is ed by the Divisional Officer under his powers; the words “Excess ed by me " should be added to the completion note recorded under paragraph 292. (ii) Completion Reports and Statements. If, however, the excess is not within the Divisional Officer's powers to deal with, a Detailed Completion Report in Form 44 should be prepared or the item should be

included in a consolidated Completion Statement of Works and Repairs in Form 45, as may be required under the rule in paragraph 99 of the Central Public Works Department Code. The completion note in the of Works should then be amplified thus, "Work completed in.. . . . . . . . . . . 19... Completion Report statement submitted with this office letter No. . . . . . . . . . . . . . . . dated.. . . . . . . . . . . . . . . . . 19. " The orders ed subsequently by highers authority on the excess reported in the Completion Report Statement should also be noted in the of Works to complete the records. IV.—Correction of errors after closing s. Should an error or omission in the recorded expenditure of a work come to light after its s have been closed (.ice paragraph 46 of the Central Public Works Department Code), the s may be reopened in order to rectify the error or omission unless the amount involved is not more than ten rupees in which case it will be sufficient to make a note of the error or omission MI the relevant documents concerned. V. Schedule of Rates. To facilitate the preparation of estimates, as also to serve as a guide in settling rates in connection with agreements, a schedule of rates for each kind of work commonly executed should be maintained in the division and kept up to date. It should be prepared on the basis of the rates prevailing in each locality and necessary analysis of the rates for each description of work and for the varying conditions thereof should, so far as may be practicable, be recorded. The rates entered in estimates should generally agree with the scheduled' rates but where, from any cause, the latter are not considered sufficient, the deviation should be explained in detail in the report on the estimate. G. ---CONTRACTORS' LEDGER [The rules in this section apply to all transactions with contractors in connection with the contracts or jobs undertaken by them, whether relating to the execution of" works or to the supply of materials for works or stock.]

I.— F o rm a n d u s e o f th e L e d g e r The s relating to contracts should be kept in the Contractors' Ledger, Form 43, a separate folio or set of folios being reserved for all the transactions with each contractor for whom a personal is maintained, vide paragraph 298. A personal should be opened in the ledger for every contractor, whether or not a formal contract has been entered into with him unless the work or supply entrusted to him is not important and no payment is made to him except on a First and Final Bill, Form 24, on completion. If any materials are issued to the contractor or any payments are made on his behalf, a ledger must be opened. , II.—Posting the Ledger. The Contractor’s Ledger should be written up in the divisional' office. It is not necessary for the Subdivisional Officer to maintain a similar ledger in his office but if he maintains one the divisional office may not require him to furnish extracts there from. Except when a contractor's is to be closed and the procedure prescribed in

paragraph 277 is observed in respect of unpaid bills, the value of work done or supplies made by a contractor should not be credited to his until his bill has been ed and payment made thereon. Debit entries in the ledger should be made only on the basis of transactions recorded in the s, the postings being made from the ing cash, stock or adjustment vouchers; liabilities not yet liquidated should be excluded altogether. The value of materials, if any, issued to a contractor under paragraph.238 or 239 should be debited to his on the authority of his acknowledgment. See paragraph 242. Note.—Security deposits of contractors should not be included in their personal s in the ledger, vide paragraph 388. The form of the ledger provides for the following columns Particulars :— of Bill or Voucher :— Date. Voucher No. Serial Number, if a Running Bill. Net Transactions detailed by suspense heads :— Advance Payments. Secured Advances. Other Transactions. Name of work or and particulars of transactions. Gross Transactions :— Debits. Credits. Total value of work or supplies. Remarks. Columns 8 and 9constitute the ledger proper and columns 4, 5 and 6 set forth the net effect of each posting on the three suspense heads making up the . Column 10 is also not a part of the personal but will be found useful for the purpose of exercising a check overthe continuity of bills in the case of running s. Columns 1 to 3 and 11 require no explanation. Instructions filling for in columns 4 to 10 in the case of personal s are given below :— Column 7.—"Name of Work, etc."'. Here should be entered' the full name of the work to which the bill or voucher relates except in the case of suppliers' bills, when the name of the concerned, Stock or Purchases, should be stated. Briefculars parti describing the nature of the transaction should thenadded, Be- and against the line should then be posted, in the money columns 4, 5, 6, 8, 9 and 10, the figures relating to that transactions only. When a deduction made from a contractor's bill for one work is creditable to the of another work, and such credit is in connection with his contract for the latter work, two distinct sets of entries should be made in the ledger one for the payment made on of the former work, and the other for the recovery creditable to the latter, as if that covery re had been made

in cash. The second set of entries should be posted in a separate line, in columns 6 and 9 against the name of the work concern red. Note.—If there are several contracts in connection with a work or , the transactions relating to each should be distinguished, preferably by quoting the number and date of agreement. Column 4.—" Advance Payments "—If the bill is a Running Bill A or B (Form 25 or 26), figure D of I should be posted in this column. Column 5.—" Secured Advances "—If the bill is a Running Bill B, Form 26, figure E of II should be posted in this column. Column 6.—" Other Transactions"—In the case of Running Bills, figure G of the Memorandum of Payments should be posted in this column. If a payment is made on a First and Final Bill, Form 24, no entry, should be made in this column unless a recovery is made from the contractor on any . In the case of transactions other than these, the amount paid or recovered should be entered. In columns, 4, 5 and 6, debits to contractors should be posted as plus entries and credits as minus entries. Column 8.—" Gross Transactions—Debits "—If it is a Running Bill, figure H of the Memorandum of Payments should be posted in this column, otherwise the total amount paid or chargeable. Column 9.—" Gross Transactions—Credits "—Here should be entered the value of work or suppllies creditable to the contractor, which will be figure F of I in the case of Running Bills. Column 10.—" Total value of Work or Supplies "—In the case of Running Bills here should be entered the total value of work done or supplies made up to date, as per figure A of I of Bill, but before posting the bill it should be seen that the figure shown in I of it as " Deduct value of work shown on previous bill" agrees with the last entry in column 10 of the ledger against the work concerned. In token of this check this last entry in column 10 should be initialled (and dated) by the Divisional ant. III.—Balancing and Reconciliation. The ledger s should be closed and balanced monthly. The closing balance of each personal should be detailed so as to show, in respect of each separate work or (Stock or Purchases), the amount outstanding, if any, under each of the three suspense s, (1) Advance Payments, (2) Secured Advances and (3) Other Transactions, with a quotation, in each case, of the last Running Bill and of all the vouchers ing unadjusted outstandings under "Other Transactions" not incorporated in the last Running Bill. In the case of Running Bills these balances can easily be ascertained from the Memorandum of Payments as indicated in the table below and it will be found convenient in practice to make a note of the outstanding balances of each bill, in the ledger, when posting the bill, so that at the end of the month the closing balance of the ledger may be verified with the net result of the details already recorded :—

C la s s o f b a la n c e .

SERIAL NUMBER OF ENTRY IN MEMORAN D U M O F

PAYM ENTS O N

B IL L F O R M . Running Running Running Bill A. Bill B. Bill C. (1 ) A d van ce P a ym e n ts

2

2

..

(2 ) S e cu re d A d va n ce s

..

3

..

(3 ) O th er T ra n sa ctio n s

4

5

2

N o te . --S e e N o te b elo w p a ra g ra(c) p h(i). 301 The Divisional ant should be held responsible for the correctness of the Contractors Ledger and for securing agreement, month by month, between the balances detailed in the works abstracts and the corresponding balances of the s in the ledger. He should further see that there is no indication of a transaction pertaining to a running having been settled on a form of bill not permitted to be used for the purpose. Periodically all the personal s in the ledger should be examined to see (1) that balances do not remain outstanding for a long time without justification and (2) that, in the case of running s, bills are prepared at reasonable intervals. Entries in column 10, "Total Value of Work or Supplies" not bearing the initials of the Divisional ant recorded under paragraph 301 (c) (viii) should be reviewed in particular to ascertain the cause of delay, if any, in the preparation of final bills. This examination must invariably be made before a volume of the ledger is laid aside on completion, so as to ensure that all outstanding s in it are carried forward to a new volume. IV .— S c ru tin y o f A c co u n ts b y C o n trac to rs . A contractor requiring a copy of his running bill or an extract from his in the Contractors' Ledger should be furnished with the same. He should be encouraged to look at his in the ledger .and sign it in token of his acceptance of it. See also Note 2 below paragraph SUNDRY RULINGS I.—Carriage and Incidental Charges The cost of carriage of stock materials to site of work, and of all carriage charges, in connection with the movement, from place to place, of other Materials issued to or provided specially for a work, should be debited direct to the of the work, the exact classification of charge being as indicated below :—

Nature of issue of materials. I. Issue to Contractors under paragraph 238 (a) (a)

To the promised place of delivery

(b)

Beyond the place of delivery, if incurred

H ead ch arg eab le in the acco un t w o fork. th e "Final Charges" in the case of Minor Estimates and "Additional Charges for Materials issued to Contractors" in: the case of Major Estimates. T h e p e rso n a l a cco u n t o f th e co n tra c to r u n d e r th e su sp e n se h e a d "C o n tra cto rs. O th e r T ra n s a c tio n s ".

II. Issues to Contractors under paragraph 239

Do.

III. Issues Direct to W orks

The sub-head to which the cost of the materials is debited.

When surplus materials are returned from a work to stock, the cost of carriage should be born by the work, but if they are transferred to another work, the charge may be debited to either work as may be equitable. Incidental charges connected with the movement of materials issued to or provided specially for a work or returned there from, should be adjusted in the same way as the cost of carriage. In all cases the places from and to which materials are conveyed, the distance, the quantity and the approximate weight must be stated clearly in the payment vouchers. II.—Charges for Examination of Soil. The expense attendant upon the necessary examination of the soil for the foundations of works ordered by competent authority should be treated as outlay on works and not as a contingent charge, provision for it being made under the service head concerned in a requisition or estimate according to the sum involved. III.— E x p e n d itu re o n In a u g u ra tio n C e re m o n ie s . The expenditure incurred with the sanction of competent authority on ceremonies connected with the inauguration of important public works, should be debited— in the case of Irrigation projects for which separate capital s are maintained, to the revenue of the project. in the case of other works, to the contingencies of the sanctioned estimate. IV .— R ates a nd Ta xes o f B u ild in gs . Municipal or other rates and taxes on public buildings, residential or non-residential, when debitable to the Public Works Department as the Department in istrative control of the building should be treated as expenditure on repairs and debited to the maintenance estimates of the buildings concerned. V .— E x ec u tio n o f W o rks b y o th e r D e p a rtm e n ts Whenever the maintenance of any works under the istrative control of the Public Works Department is entrusted to the agency of another Civil Department with the sanction of Government, the rules of procedure applicable to expenditure connected with the works will

be such as-may be laid down by the local istration in consultation with the ant General subject to following reservations :— The Civil Department should be responsible to the Public Works Department to for appropriation placed at its disposal. The Public Works Department should retain budgetary and financial control. The Public Works Department should retain technical control through inspection. V I.— E x ec u tio n o f G o v e rn m en t W o rk s b y L o ca l B o d ie s . When the Public Works Department entrusts to the agency of a District Board, or other local body, the maintenance of Government buildings or roads, without transferring the property to the local body, the payment made to it on this should be treated as a payment for work done by a contractor. If lump sum payments have been agreed upon, the procedure for settling the periodically, and for recording the -cost of the works, may be simplified, with the concurrence of the ant-General, provided— that a certificate that the work has been done in accordance with the conditions agreed upon is placed on record by a responsible official, that if the payment is made for a number of works, expenditure on all of which cannot be classified in the s under a single head of , the necessary detailed classification of the charge is set forth, and that, as far as possible, the liability of a year is settled within^ that year (see also paragraph 291). See also paragraph 201. Note 1.—These payments should not be charged to the minor head "grantsin-aid" that head being intended for cash contributions made to local bodies in connection with (1) roads which are either not the property of Government, or, being such property, have been transferred to the control of a local body and (2) miscellaneous civil works, the cost of which if constructed by the Public Works Department would be debitable to the minor head "Original Works—Buildings—Civil Works" and for the financial assistance given to these bodies, in the form of expenditure incurred in the Public Works Department on a work constructed by that department on their behalf. Note 2.—The local istration will issue orders stating who shall be treated as A "responsible official" in each case for the purposes of proviso (a). V II.— S cope of S anction.

The authority granted by a sanction to an estim ate is strictly lim ited by the precise objects .for w hich estim ate w as intended tovide. pro . A ccordingly it is not perm issible to apply, w ithout the sanction of the com petent authority, any anticipated or actual savings whether due to the abandonm ent o a part of w ork or to any other cause, on a sanctioned estim ate of a definite project, to carry ou additional w ork not contem plated in the original project or fairly contingent on its actual execution

C H A P TE R X I. ---A C C O U N TS P R O C E D U R E FO R LU M P -S U M C O N TR A C TS . A . -----G E N E R A L

In a lum p-sum contract the contractor agrees to execute pletea .w com ork w ith all its contingencies in accordance w ith the draw ings and specification for a fixed sum , the follow ing, being its essen characteris tics :— A schedule of rates is specified in order to regulate the am ount to be added to or deducted from fixed sum on of additions and alterations not covered by the contract.

E xcept as provided in clause (/), no allusion is m ade in the con-tract to the departm ental estim ate the w ork, schedule of rates: or quantities of w ork to be done. D etailed m easurem ents of the w ork done are not required to be recorded except in respec additions and alterations.

The form of contract is prescribed by G overnm ent in consultation w ith its Law O fficers. As the rules herein contained are based, on the assum ption that the essential conditions m entioned above be observed in draw ing up contracts, it is necessary that, before the form is finally determ ined, th advice of the A ccountant G eneral should be sought on the question w hether the form propos m eets the requirem ents of audit. B.—PAYMENTS TOR WORK DONE. Subject to the of the contract and such subsidiary instructions as may be laid down by the local istration to ensure that the works are executed in accordance with the prescribed specification, plans and drawings, payments for work done are not made to the contractor otherwise than on the certificates of the officers in charge, of the work, as detailed in Paragraphs 316 and 317 below. Whenever it is proposed to make any intermediate payment a certificate should be given by a responsible officer of Government (not below the rank of Sub-divisional Officer) to the effect that, by superficial . or general measurement or by some other suitable method laid down by the local istration (which should be specified), he had satisfied himself that the value of the work done is not less than a specified amount in conformity with contract agreement and that, with the exception of authorised additions and alterations, it has been done according to the prescribed drawings and specification. Note.—The Divisional Officer is exempted from specifying in the bill the method employed by him in estimating the value of work done. Similar exemption way be allowed by the local istration, after consultation with the ant General, in case where the status and experience of the certifying officer are adequate.

In the case of final payments, in addition to a record of detailed measurements in respect of additions and alteration, there should be a certificate of completion of the work according to the prescribed drawings and specification signed by the Divisional Officer or such other officer as may be declared by the local istration to be an experienced engineer of Government for the purpose. Note.—In exceptional cases, such as that of the execution of a work in a border country under the supervision of a responsible civil officer without the intervention of the Public Works Department, a completion certificate signed by the civil officer concerned may be-accepted, if he is empowered by the local istration to sign it. In order that a proper financial control may be exercised over the payments made, it is necessary that the s of additions and alterations should be kept quite distinct from those of the rest of the work. t There is no objection to payment for additions and alterations being made before the
"brought to in accordance with paragraphs 324 and 325 below. Payments for measured up additions and alterations, as well as for the work covered by the lump sum for which no detailed measurements are necessary, are treated like advance payments and should be brought to in the works s under the suspense head 'Contractors— Advance Payment'. This will not only simplify ing but will facilitate a watch over the prompt adjustment of the payments made. Note.—If a percentage or any other portion of the value of work done is withheld as security for the due fulfillment of the of the contract, the net amount remaining after the deduction of the portion withheld should be entered as the advance payment. P aym ents other than those specified in paragraph 324 above be either m ay ' Secured Advances' m ade on Form 27-A or other recoverablem pay ents, including the value of m aterials supplied, w hich m ay have been m ade to the contractor or to others on his behalf. These shouldin be theentered s under the suspense heads ' C ontractors— Secured Advances' and ' C ontractors— O ther Transactions' respectively. From the final bill paid to the C ontractor (Form 27-B ), the total advances m ade to him in the runn bills (Form 27-A ) or other recoverable paym ents w ill be deducted by short paym ent from the total value of w ork done, and the recoveries so m ade w ill be show m inus n figures as under the suspense heads concerned, in which the plusfigures w ill already outstanding. be E.—CONTRACTORSLEDGER

A ccounts of the transactions relating to lum p-sum contracts should be m aintained in the contracto ledger, Form 43, in the m anner described in section “G “of C hapter X , subject to the follow in subsidiaryinstructions. A s all interm ediate paym ents' m ade on Form 27-A are as regarded advances, no figure therefrom will be posted in colum n 9, which is intended to show the am ount creditable to contractors' on of the value of w ork done. The first and last entry which will appear in this colum n will be the figure “F “given in Part I of the final bill form 27-B. Colum neednnot 10 be posted at all. Figures forp o s tin g t h e other columns 4. 5, 6 and 8, are indicated in the bills (Forms- 27-A and 27B) by the samedisting uishingletters D, F, G and H respectively, which have been used to denote the corresponding entries inth e ordinaryh ill Forms25, 2fi and 27. CHAPTER XII.—MANUFACTURE S. A .— INTRO DU CTO R Y When materials are manufactured departmentally, either for the general requirements of works or for a particular work, a separate , called a manufacture , must be -kept 6f the transactions connected with each manufacture. See also paragraph 376. The detailed s of the expenditure on a manufacture are maintained in the same way as the s of a work and, in addition, an is kept of the quantities and values of the products of the manufacture. The two sections of the s are known, respectively, as the "operation" and the "outturn" s. The ordinary forms of the s of works are unsuitable for recording the progress of the transactions of a manufacture. Form 42, of Manufacture, should be used instead. It is essential that the s of a manufacture shall not remain open indefinitely. If the

operations are seasonal, the s of each season should be kept separate and closed as soon as the operations are closed. In cases in which operations are continuous, the s must nevertheless be closed periodically, but at least once a year. B. --- OPERATION CHARGES A Manufacture is debited directly with (1) the value of raw materials issued from stock or obtained otherwise, (2) the cost of the labour employed, and (3) other incidental charges connected with the operations. The following directions apply to certain special incidental charges :— Capital charges, such as the cost of lands, kilns, special plant, etc., incurred in .connection with a manufacture which does not extend beyond a single season, are debited wholly to the of the manufacture. Capital charges in connection with a manufacture extending over more than one season should be debited, in the first instance, to a Special under the sub-head ''Land, Kilns, etc.," of the Stock . This should also be debited with the cost of repairs and renewals of the kilns, etc. All these charges should be recovered in suitable installments by debit to the "operation" s of the several seasons, the number of installments and the amount chargeable for each season being determined on the merits of each case, under the orders of competent authority. Note 1.—The decision as to the suitable installments whereby the " Land Kilns, etc." is to be cleared periodically, as given by the authority sanctioning the initial charge, should be recorded in the of Stock, Form 12, and not deviated from without the further orders of that authority. Note 2.—When the land, kilns, plant, etc., acquired for departmental manufacture operations are leased to a contractor of the division or other person, the rent charged should be credited to this special and not to Revenue. If the manufacture is undertaken on behalf of other divisions,, departments or Governments or of local bodies or individuals, a charge should be made on of establishment' and tools "and plant, if leviable under the rules, vide Appendix 5,.' for outlay on works undertaken on their behalf. Save as provided in clause (c) above, no charge is permissible on of the general establishment and ordinary tools and plant charges, or on of interest on the capital1 cost of the land, kilns, plant, etc., though all these charges, should be included in any pro forma s of the manufacture operations of the division, which may be prepared under the orders of the local istration, with a view to compare the cost of articles manufactured departmentally with the rates charged by suppliers. The s of road metal digging are not treated as manufacture s, but the charges connected with land and quarries, acquired for such operations should be dealt with in accordance with paragraph 165. , C.—VALUE OF OUT TURN. A manufacture is credited with the values of the manufactured articles and of the surplus materials sold or otherwise disposed of (paragraph 251).

The outturn referred to in paragraph 331 should show, month by month, the quantities and values of each class of articles manufactured, compared with the corresponding figures shown in the estimate (if any). The detailed for each month should be prepared in Form 36, Outturn Statement of Manufacture, and should be attached to the Works Abstract for the operation. The rates for valuing manufactured articles should be so fixed as to represent, as accurately as possible, the actual cost of manufacture per unit, but should not exceed the-market rates. D.—GENERAL A Manufacture is essentially a suspense , as the cost of the operations cannot be cleared finally until they ate closed. Manufacture transactions are, therefore, recorded under a distinct subhead, called."Manufacture" of the Stock suspense . In the Stock s, the manufacture transactions should be recorded thus— "Operation" charges should be shown as receipt of Stock under the sub-head "Manufacture", charges representing value of Stock materials issued to manufacture being simultaneously treated as issues of Stock under the sub-heads concerned. All outturn should first be brought formally on the Stock , by crediting its value to "Manufacture" and simultaneously snowing the articles as receipts of Stock under the sub-heads concerned. Note 1.—If the rate at which any article of outturn, manufactured for a particular work, is valued, turns out to be different from the Issue Rate of a similar article already in stock, the value of the two articles may be averaged for the purpose of stock-s, allowance being made necessarily for the different qualities at the different values. Note 2.—No Supervision charges is leviable in respect of materials manufactured on behalf of other divisions, departments, Governments, local bodies and individuals, which are formally ed through the Stock under this paragraph. See also paragraph 335 (c). The difference between the "operation" and "outturn" should be adjusted under the orders of competent authority before the s of a manufacture are closed. If the orders issued have the effect of enhancing or lowering the value of the outturn already brought to , the adjustment will be made by a suitable entry (without any fresh quantities) in the Outturn Statement, Form 36; in other cases, the loss or gain, as the case may be, should be taken to the expenditure or revenue head concerned by a regular transfer entry, which will affect the "operation" only. In all cases, the total "operation" and "outturn" should equal each other on closing the Manufacture . See also paragraph 123, Note 2. S USPE NSE A CCO U NTS CHAPTER XIII—SUSPENSE S A .— INTRO DU CTO R Y The of the minor head 'Suspense", sub-divided into as many of the five heads named below as may be required, is kept in each division under a single major head of

expenditure unless Government has directed otherwise:—(1) Purchases, (2) Stock, (3) Miscellaneous P. W. advances, (4) London Stores, and (5) Workshop Suspense. These heads are of a temporary character and all transactions recorded under them, are ultimately removed either by payment, or recovery, in cash, or. by adjustment. The transactions, therefore, consist of both debits and credits, the latter being treated as reduction of expenditure when making up the of the major head. B.—PURCHASES. W hen materials are received from a supplier or from another division or department, their value should be credited to Purchases— immediately on their receipt, if they have been received for a specific work,per so contra, that, the cost may be included at once in the s of the work and those s, as well as the connected subsidiary s, may take cognizance of the receipt of m aterials at the earliest opportunity (see paragraph 242 and 247); and on closing the s of the month, if they have been received for stock and paym ent has not been made for them during the month, so as to secure agreement between theand quantity value s (see paragraph 113). W hen the actual value of the materials is not known, an estimated figure should be adopted, any difference being adjusted, as soon as known,plus by aor a minuscredit to Purchases, as the case may be.See also Note below paragraph 346. W hen the price of the materials is paid or adjusted by transfer, the payment should be debited to Purchases, and the outstanding credit thus cleared. Note.—If the amount itted in payment exceeds the amount credited to Purchases, the difference should be charged direct to Stock or to the work concerned. Unclaimed balances in the Purchases should be dealt with in accordance with the procedure prescribed for Deposit balances in paragraph 399. Paragraph 400 regarding the repayment of lapsed deposits applies mutatis mutandis to repayments of lapsed balances of Purchases. The of this head should be kept in Form 67, Suspense , the details being recorded in a separate set of folios for each of the two headings (1) Purchases for stocks, and (2) Purchases for specific works. S USPE NSE A CCO U NTS C— STOCK. 'The head "Stock" is opened in all divisions in which stocks of materials are maintained for general purposes,vide paragraph 125 of the Central Public W orks Departm ent Code. In divisions in which no -stocks are m aintained, this should be opened only when any ture m anufac operations are undertaken. The m oney lim it for the stock reserve of the division, prescribed by the local vide inistration, paragraph 125 of the Central Public W orks Departm ent Code, is m eant to be applied to the value of m aterials acquired or manufactured for stock purposes only. Excesses over this limit are, therefore, permissible only when caused by unadjusted expenditure on • m anufacture operations connected with specific sanctioned works. The head "stock" is debited with all expenditure nected con with the acquisition of stock

m aterials and with all manufacture operations, and with the expenditure incurred on storage. It is credited with the value of m aterials issued to works or sold, transferredwise or other disposed of, and the balance of the will represent the book value of the m aterials in Stock plus the unadjusted charges, etc. connected with m anufacture, plus the unadjusted expenditure on storage. The sub-heads of the Stock are:— (1) Small Stores, (2) Building M aterials, (3) Timber, (4) M etals, (5) Fuel, (6) Painters stores, (7) House fittings, (8) M iscellaneous Stores, (9) Land, Kilns, etc., (10) M anufacture, and (11) Storage. Nos. (1) to (8) m ay be replaced locally by other suitable heads, if necessary. The general of the receipts, issues and balances of the suspense head "Stock" should be, maintained in the Suspense , Form 67. A separate should be kept in respect of each sub-head* the transactions of the several sub-divisions being detailed therein as separate item s and the totals of all sub-divisions as another. Transfers within the division should be ed for against a single item "Deduct— fers Trans within Division", before the total for the entire head "Stock" is struck. Note.—The clearance of balances under "Transfers, within receive special attention. The subsidiary s of Stock are described in Chapters VII and XII. The balance under the sub-head "storage" at the end of a year should be adjusted finally, vide paragraph 135, on closing the s of that year as a "surplus" or "deficit", i.e., as profit or loss on stock, according as it is a minus or plus balance, and should not be carried forward to the following year. D.—MISCELLANEOUS P. W. ADVANCES Transactions recorded under the head 'Miscellaneous P. W. Advances" are divided into four classes:— Sales on credit. Expenditure incurred on Deposit Works in excess of deposit received. Losses, retrenchments, errors etc. Other items. Note 1.—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). Note 2.—Personal advances drawn from the treasury, and audit retrenchments made from bills cashed direct at the treasury, do not appear in the s of divisionaloffices. Advances made to contractors appear in the s of works. When stores of any kind are sold on credit, their value (plus, if recoverable, the Supervision charges referred to in paragraph 127 of the Central Public Works Department Code) should be debited to Miscella neous P. W. Advances under the sub-head "Sales on credit", so that (1) the s of Stock or works from which the materials are issued may be kept correctly, and (2) the recovery of the value from the local body or individual concerned may be watched through the regular s Note.—In each case there must be authority for the sale on credit.

Outlay on Deposit Works is required to be limited to the amounts of deposits received. Any expenditure on deposit works incurred in excess of the amount deposited is chargeable to Miscellaneous P. W. Advances pending recovery, to effect which action should be taken at once. See paragraph 361. Under the heading Losses, retrenchments, errors, etc.", appear the following:— Deficiencies in cash of stock. Actual losses of cash or stock. Errors in s awaiting adjustment. Retrenchments and losses of other kinds recoverable from Government servants. The head 'Other items' is meant for all debits, the allocation of which is not known or which cannot be adjusted until recovery or settlement is effected or write-off ordered. The following are cited as examples:—(1) debits, the classifications of which cannot be determined at once, (2) recoverable debits not pertaining to the s of a work, and (3) recoverable outstanding appertaining to works, the s of which are closed (vide paragraph 277 and 291). Note.—The share of municipal taxes paid by Government on behalf of tenants of Government buildings should be debited to this head pending recovery.

Item s in the" "M iscellaneous P . W . A dvances" are cleared either by actual recovery or by tran under proper sanction or authority, to som e other head of Item s or balances w hich m becom e irrecoverable should not be so transferred until ordered to be w ritten off.

T he detailed s of this head should be kept in F orm 67, "S uspense R egister. F or item s falling u the class "E xpenditure incurred on D eposit W orks in excess of deposits received" details are necessary, as these are recorded in the S chedule of D eposit W orks, F orm 65. F or each of other three classes of item s, a separate set of folios should be reserved, and all the item s un each class should be detailed so that their clearance m ay be w atched individually. A n abstr should be pre pared to show the totals of all the classes. E .— LO N D O N S TO R E S

The head "London S tores" is the suspense head through w hich are ed all transactions connect w ith stores -obtained through the H igh C om m issioner for Pakistan in the U . K . The objects of th are(i) that the. stores received from E ngland are brought on the s of S tock or w orks im m ediately on their receipt, w ithout w aiting for the debit for the paym ents m ade E ngland by the H igh C om m issioner, (ii) that w hen the debit precedes the stores the receipt of the latter is w atched, and (iii) that in all cases agreem ent is secured betw een the debit to Stock or w orks, and the paym ents m ade in England.

W hen the stores arrive, this head should be credited, and the s of the w orks concerned or S to should be debited, w ith the cost of the quantities actually received, the am ount being determ ine by converting the invoiced sterling value into rupees at the official rate of exchange, (w hich w ill b com m unicated by the A ccountant G eneral) for the m onth in w hich the paym ent w as m ade E ngland. Note.—If the month of payment is not known, the average rate of exchange for the month in which the stores were despatched from England should be adopted provisionally, subject to adjustment on receipt

of the debit for payment. When the debit for the payments for stores made in England, which will be calculated in rupees at the official rate of exchange for the month of payments, is received from the ant General, the head London Stores should be debited and the head Public Works Remittances credited. Charges in Pakistan (e.g., balance of sea-freight and carriage and incidental charges) should be debited direct to Stock or works concerned unless incurred prior to the arrival of the stores in- the division, in which case they should be debited to London Stores, and on receipt of the stores the debit should be transferred to the relevant s of works or Stock, when making the adjustment of cost as laid down in paragraph 363 A surcharge at the rate fixed by Government from time to time, to cover departmental expenses and marine insurance is added by the High Commissioner for Pakistan in the U. K. to the invoiced price (including freight) of all European Stores obtained through him by Provincial Governments, Commercial Departments, including Irrigation Works, Government commercial undertaking, Local Funds. States, private individuals,, etc., in calculating the debitable to or recoverable from these various sources. Note 1.—When under special arrangements the contractor undertakes to deliver stores at a Pakistani port and not at the Stores Office in London, the surcharge leviable: will be only for departmental charges. Note 2.—The extra charge for marine insurance covers the risk of losses during the-voyage to Pakistan and not losses between the ship's side and the shore. Note 3.—The adjustment of the surcharge is made by the High Commissioner for Pakistan in the U.K. A similar extra charge should be made in Pakistan for stores-imported from England for the Central Government but eventually transferred to Provincial Governments, etc. In such cases the amount of the surcharge should be credited in the Central section of the s under "XLVI—Miscellaneous—Miscellaneous— Percentage chargeable on European Stores for Provincial Governments, etc ". Note 4.—In making recoveries from the agents of Vessels on of short: delivery of stores, the surcharge should not be added to the invoiced value of the stores-(including freight). The balances at credit of this head represent the value of stores received for which no debits for payments in England have come to hand and debit balances indicate payments for stores which have not yet been received. All balances should be watched with' a view to early clearance,, special reference being made at once to the ant General in respect, of each item of the former class. Balances due to short deliveries, etc., which cannot be cleared by recovery of cost are not adjustable until their write-off has been sanctioned by competent authority. The transactions under this head should be recorded in detail in a monthly schedule, Form 71, Schedule of London Stores. Indents on the High Commissioner for Pakistan in the U. K., should indicate the detailed

classification of the charge which in the case of the Public Works Department, is always the head "Charges in England—Stores-for Pakistan" subordinate to the major head under which the suspense head "London Stores" of the division is classified: see paragraph 343. In each case the following particulars should be added:— whether the charges are debitable to Central—Civil, whether the expenditure is "charged" (non-voted) or "voted" Thus, in a division, in which the London Stores is kept under the major head "50—Civil Works", an indent for stores required partly for works of Government and party for Deposit Works, will be classified as shown below:— 50. — Civil Works—Charges in England—Stores for Pakistan. Central—Civil. Voted. F.—WORKSHOP SUSPENSE When a workshop has been established, the s of which are kept in accordance with the rules in Chapter XIV, all direct outlay on the jobs executed and on other operations of the workshop is ed through the suspense head "Workshop Suspense" and a separate is kept under it of each job or operation, so that all charges relating to each, may be collected and charges of a general nature may be suitably distributed over all the jobs or operations affected, before the total cost recoverable is determined. The recorded expenditure on a job is removed from the suspense head only when, and to the extent that, an adjustment is affected against the deposit received or against the service or other head concerned, vide paragraph 383. This removal is effected by a credit to the of the job. But when any charges are transferred from one job or operation to another, the transfer should be made by plus and minus debit entries. On the completion of a job, all outstanding charges on it must be debited, as soon as possible, to the head concerned, but in cases where this cannot be done, as in the case of expenditure incurred in excess o f th e d e p o s it re c e iv e d , th e u n a d ju s te d a m o u n t s h o u ld b e tra n s fe rre d to he th ae d "M is c e lla n e o u s P . W . A d v a n c e s " p e n d in g s e ttle m e n t. The detailed of the transactions under this head should be kept in a suitable form prescribed in accordance with the rule in paragraph 377, the object being to maintain showing the cost of each job-or operation and its adjustment from time to time. CHAPTER XIV.—WORKSHOP S. A .— INTRO DU CTO R Y The s to be kept in a workshop depend on the extent of the operations and the size of the shops. When there is a small shop in a division for the execution of repairs to tools and plant or of small manufacture jobs, the s of works executed in such shops should be kept in the forms prescribed for repair works or manufacture operations, as the case may be.

Larger workshops, with special plant or machinery are treated as separate sub-divisions, or divisions, for purposes. When such workshops are of the character of quasicommercial undertakings, the system of s will be that prescribed locally for similar undertakings. When they are run mainly for departmental purposes, the s should be kept in accordance with the instructions laid down in this chapter. In either case, the exact forms to be used and the procedure to be observed will be settled by the local istration in respect of each workshop in consultation with the ant General. For every job there must be an estimate of cost (providing for all charges, including the prescribed percentages for indirect charges, vide paragraph 38.4) sanctioned by competent authority and accepted by the indenting officer, local body or individual: see also paragraph 379. The amount to be realised from the indenting party will, however, be based on the actual cost including indirect charges, though the authorised limit of cost, which the officer in charge of the workshop may incur without further authority, is that shown in the accepted estimate. Note.—If the execution of a job for another division, department or Government is likely to extend beyond one financial year, the limit of the cost which may be incurred in each official year should also be settled beforehand. No work should b; undertaken for municipalities or private parties before the whole estimated cost, including all charges for supervision, profit, etc., that may be leviable under the rules for the time being in force, has been paid to the Divisional Officer, or into a treasury to the credit of the Public Works Department. This rule may be relaxed at the discretion of the Divisional Officer, or Superintendent of the workshop, in the case of Government officers where full recovery is not open to doubt. In such cases a rough estimate of the probable cost must be prepared in advance and the officer concerned required to give an undertaking that he agrees to pay the actual charges in full on completion of the work. The full expenditure incurred must be deducted from the officers pay for the following month. In all cases, prior to work being put in hand, an undertaking should be procured from the party concerned that it will not hold the Department responsible for loss by fire or theft or any other factor which could not be foreseen, when the estimate was prepared. In cases where it is found that the original estimate is likely to be appreciably exceeded, a revised estimate should be prepared and the procedure outlined above adopted. The cost of the operations should be charged monthly to the head "Miscellaneous P. W. Advances", pending recovery. B.—DIRECT AND INDIRECT CHARGES. Receipt and expenditure transactions in connection with the workshops are brought to as follows:— Where capital s are kept of a workshop intended mainly for the needs of the Irrigation Branch (i.e., if the workshop is to be regarded as beiag on a <jr«as/-commercial basis), the capital expenditure should be recorded under the relevant division and subdivision of the major head 68. Receipts representing recoveries of capital expenditure will be taken in reduction of such expenditure, while revenue receipts and working expenses will be booked under ^the minor heads, opened under the corresponding division and sub-division of the major head XVII, divided so as to meet the requirements

of the Pro forma s of the shop (vide paragraph 386). Note.—The procedure described above will apply mutatis mutandis to the transactions of a workshop established for any other system or project for which regular capital s ;are kept. Where capital s are kept of a workshop intended mainly for the needs of the Civil Works Branch, all expenditure incurred upon it, whether of the nature of capital or of working expenses, should be recorded under the major head 50. Recoveries of capital expenditure will be taken in reduction of such expenditure; revenue receipt will be booked under the minor head, opened under the major head XXXIX, entitled "Receipts from Workshops", divided so as to meet the requirements of the Pro forma s of the shop. Where no capital s are kept of a workshop, for whichever branch intended, all expenditure should be booked under the major head 18 or 50, as the case may be, and all receipts, whether "recoveries of expenditure" or "revenue receipts", under the minor head "Miscellaneous" of the corresponding revenue head XVIII or XXXIX. All Capital charges on buildings, plant and machinery and stock ^materials, and all charges incurred on their maintenance and on the upkeep of the necessary general establishment, should be ed for as ordinary Public Works transactions under the major head concerned, in accordance with the preceding paragraph and under the general instructions of other Chapters of this Code. These are charges which neither pertain to any individual job executed in the shops, nor are capable of direct apportionment amongst all the jobs, and are, therefore, met out of the grants of the Department, the distribution of such charges over individual jobs being made in accordance with the rule in paragraph 384. All other expenses connected with the operations of a workshop are debitable to the jobs concerned, and should therefore, be ed for under the suspense head "Workshop Suspense" vide paragraphs 371 to 374. The charges pertaining exclusively to any job should be debited Jo it at once, and those of a general nature should be treated, in the firm instance, as general charges (under one or more suitable headings) and apportioned subsequently amongst the jobs concerned in accordance with a definite procedure. Note 1.—This paragraph does not apply to incidental charges connected with the stock of materials which should be dealt with under paragraph 381 and 124. Note 2.—All liabilities should be taken into , even though undisbursed, so that the general charges may be correctly allocated month by month, and the recorded expenditure on each job may represent, as far as possible, the actual cost up to date. In the case of jobs of all classes, the cost of operations should be cleared or adjusted in transfer (paragraph 372, as the case may be, month by month, but in the following cases the s of a job may be settled once a year in March, or in an earlier month if the job is. completed earlier (vide paragraph 373) :— When the total cost during the year is not larger than Rs. 500. W h e n th e m o n thly se ttle m e n t o f ac co u n t is inc o n ve n ie n t to th e in d e n tin g divisio n , d e p a rtm en t o r G o ve rn m e n t.

Note.—When the estimated cost of a job it recovered in advance, it should be in kept deposit in the first instance, and the adjustments of actual cost made under this - para graph should be effected against the deposit, the unexpended balance being refundedonly when the job is completed and the of it settled. In addition to the direct charges referred to in paragraph 382, the of each job should be debited, not through the W orkshop-Suspense but directly under the head of concerned, with suitable percentages determined by the local istration, in 'consultationwith, the ant General, to cover the indirect charges enumerated below: — Supervision charges under paragraph 127 of the Central Public Works Department Code. Interest on the capital cost of buildings, plant and machinery. Maintenance charges of buildings, plant and machinery. Depreciation of buildings, plant and machinery. Establishment charges (including 1 per cent, on of Audit and s Establishment}: see rule 6 of Appendix 5. See also paragraph 381. The percentage for Supervision charges should be calculated on the-value of materials issued to each job. The other charges are ordinarily calculated on the total cost of labour and stores pertaining to the job. It is usual to charge a further percentage on of profit except in thecase of jobs executed for other divisions of Government. Note.—The percentage realised on of establishment charges is treated as. reduction of expenditure or as revenue receipts, as the case may be, in accordance with, the provisions of Rule 8 of Appendix 5 and Statement E of Appendix 2. All other percentages are treated as revenue receipts. The indirect charges referred to in paragraph 384 should be brought to whenever the settlement of the of direct charges, is effected under paragraph 383. C.—ANNUAL AND REVIEW Annually, Pro forma s of each workshop should be prepared, consisting of— the C apital A ccount, show ing, the values (after m aking lowdue ance A for l depreciation) of the buildings, m achinery and plant, and stock, and the outstanding balance of the W orkshop S uspense .

the O utturn A ccount show ing, in such detail as m ay be necessary, the charges on labour and store and the general and indirect charges, and

the P rofit and Loss A ccount, show ing on the one side the actual w orking liabilitiese.g., of the year, (a) interest calculated on the m ean capital of the year under all the heads nam ed(b) in (i) above, the actual m aintenance charges of buildings .and m achinery and plant, (c) depreciation buildings, m achinery and plant calculated on the capital value thereof (d) general and establishm ent charges plus (1) a suitable addition thereto on of leave and pensionary charges and (2) one percent, for audit and s establishm ent, only on such jobs in respe of w hich this percentage is not credited to the m ajor head "26— Audit" or "XLVI--M iscellaneous-Fees for G overnm ent A udit" in the regular s (vide rule 7 ofStatem ent E of Appendix 2); and O H the other side the percent age charges m ade under paragraph 384, excluding the 1 per cent, for audit and s establishm ent credited to "26— A udit" or "X LV I— M iscellaneous—

Fees for G overnm ent Audit". Note.—The Stock should be treated as a part of the Workshop , only if, and to the extent, the reserve stock is declared by the local istration to be part and parcel of the shops. When the whole or part of a stock is merely an adjunct to a workshop, neither the interest charges on it nor the losses or gains (including supervision charges) arising out of it, should appear in the Profit and Loss of the workshop. Subject to such directions as may be given by the Auditor General in this behalf, the ant General will review the annual s of a workshop, in consultation with the officer in charge of it, and report to the local istration on its financial wording, specially bringing out the necessity, or otherwise, of revising the percentages fixed for the several charges referred to in paragraph 384 above. Note.—To facilitate the review of percentages it will be found convenient to show, >in the Profit and Loss , not only the figures of the year but also the progressive figures of the year but also the progressive figures of the year, commencing from a suitable date. CHAPTER XV.—DEPOSITS. A—INTRODUCTORY Deposits transactions of the Public Works Department are of two kinds:I.—Public Works Deposits, which through the regular s of the division, II.—Interest-bearing Securities. Deposits of the first kind comprise transactions 6f the following classes, which are ed through the head Public Works Deposits:— Cash deposits of subordinates as security, Cash deposits of contractors as security, Deposits for work (other than Takavi Works) to be done, Sums due to contractors on closed s, Miscellaneous deposits. The interest-bearing securities referred to in class II are deposited by subordinates and contractors. These do not through the regular-s of the division. B.—SECURITY DEPOSITS Security deposits of subordinates and contractors, whether made in cash or in one of the forms of security referred to in paragraph 390, are-covered by a bond or agreement setting forth the conditions under which the security is held and may be ultimately refunded or appropriated. Reference-to such bond or agreement should be recorded in the Deposit or the of Securities as the case may be. The recognised forms of Interest-bearing Securities, and the rules to which they are subject, are indicated below:— Under the rules in Chapter IX of

Government Securities other than Post Office 5-Year Cash Certificates Municipal Debentures and Port Trust Bonds

the Government Securities Manual issued by the authority of the Central Government. Under the rules for Post

Post Office 5-Years Cash Certificates.

Office 5-Year Cash Certificates and for depositors

Post Office Savings Bank Books.

in Post Office Savings Banks issued under the authority of the Central Government.

Deposit receipts of recognised banks approved by the local istrations subject to such special orders, as may be issued' by Government in this behalf. Such receipts will be accepted on the understanding that Government is not held responsible for any loss that may result from the failure of the bank or to any other cause and that if the security is lost; the loss will fall on the depositor, who will be required to furnish fresh security. The deposit receipt should be made out in the name of the pledgee and held in custody by such officer as the local istration may prescribe. The depositor should receive the interest, when due, direct from the bank,: on a letter from the pledgee authorising the bank to pay it. Government paper tendered as security shall be taken at its market value at the time of deposit and not at its face value. In the event of such security appreciating or depreciating, no re-adjustment of the value of the Government paper should be made unless the fall or rise in the market value is such as to render it necessary to call upon the depositor to produce further Government paper to the extent of at least Rs. 100, or to involve the return to the depositor of Government paper to the same extent. Even then no such adjustment should be made, unless after such adjustment there is still a reasonable margin between the market value of. the Government paper tendered and the amount of the security necessary. Note 1. — These instructions apply also to Municipal Debentures and Port Trust Bonds tendered as security. Note 2. — Post Office 'Cash Certificates tendered as security should be accepted at their surrender value at the time of deposit. Security Deposits lodged in the post Office Savings Bank should be hypothecated to the Divisional Officer, or to the. Sub-divisional Officer if this has been specially authorised by the local istration. The Bank Books should remain in the custody of the officer to whom the deposits are pledged. Note —Alt the Books should be sent to the Post Office as soon as possible after the 15th June each year in order that the necessary entries on of interest may be made in them. Cash deposits of subordinates and contractors may be converted, at the cost of the depositor, into one or more of the forms of interest-bearing securities provided —

that, the depositor has expressly desired this in writing, and that the acceptance of the new form and security is permissible under the rules as well as under the of the agreement or bond. Note. — Cash which has actually been received or recovered may be converted even though the full amount of the deposit, which is being paid in instalments, has not yet been, realised. Percentage deductions for security deposit made from contractors, bills should be credited to the head "Public Works Deposits-Cash deposits of contractors". As an exception to this rule, the security may be. exacted by withholding from payment the required percentage of the value of work actually measured and ed, if the total amount recoverable on this during the official year in any case is so small that its exclusion from the works outlay of the year is not likely to affect the grants appreciably. The limit fixed for the purpose is Rs. 500 for each work. Amounts thus withheld appear in the suspense , "Contractors—Other Transactions", of the work concerned, vide paragraphs 270 and 274. Without the special orders of competent authority, no security deposit should be repaid or retransferred to the depositor, or otherwise disposed of, except in accordance with the of his agreement or bond. Note.—The depositor's acknowledgment should be obtained in all cases of security returned. When an interest-bearing security is returned or re-transferred, the acknowledgment should set forth the full particulars of the security. C.—OTHER DEPOSITS I.— For W orks Deposits for works other than takavi works are ed through the head "Public Works Deposits", Such works are known as Deposit Works and the detailed rules relating to them are given in Chapter XVI. II.—Contractors' Closed s. Under the rules in paragraph 277 sums due to contractors on closed s may be placed in the Deposit . When a sum so held in deposit is ultimately paid to the contractor concerned, his acknowledgement should set forth such particulars as would establish the settlement of his in connection with the work concerned. III.—Miscellaneous. All other deposits are classed as Miscellaneous Deposits. This head also hold, until clearance, all item of receipt, the classification of -which cannot be determined at once, or which represent errors in ing awaiting adjustment. D.—LAPSED AND CONFISCATED DEPOSITS In the s for March each year, the following classes of items in the Public Works Deposits should be credited to Government as lapsed deposits:— Original deposits not exceeding one rupee remaining outstanding for one whole year, Balances not exceeding one rupee of items partly cleared during the year then closing, Balances unclaimed for more than the three complete years.

N ote.— For the purpose of this rule the age of a repayable item or of a balance of it, is to be reckoned as dating from the tim e w hen the item or the balance, as the case m ay be becam e first repayable. See also the Note below Rule 635 of the Treasury Rule Volum e I. Deposits credited to Governm ent under paragraph 399,fiscated or con under the provisions of an agreem ent or bond,\cannot be repaid without pre-audit by the ant G eneral who will authorise payment on ascertaining (1) that the item was really received. (2) that it was credited to Government as lapsed or confiscated,(3) and that the claim ant's identity-and title to the m oney are certified by the Divisional Officer. The am ount repaid should be treated as a refund of receipts under the major head to which it was credited and the repaym ent should be noted in the Deposit against the entry for its credit to Governm videent, paragraph 189. E.— S OF PUBLIC W ORKS DEPO SITS. I.—Deposit A record of the transactions relating .to Public Works Deposits should be maintained in the divisional office in a in the same form as the Suspense , Form 67. This Deposit should show, month by the month, the total receipts and adjustments and the closing balance of each separate deposit item; but in respect of deposits for work to be done which are ed for in detail in the Schedule of Deposit Works, Form 65, a single entry for all such deposits will suffice. II.—Schedule of Deposits. From the Deposit a monthly extract, known as the Schedule of Deposits, Form 78, and showing for each item the opening balance, the receipts and adjustments of the month, and the closing balance, .should be prepared for submission to the ant General. The entry for deposits for work to be done will be ed by the Schedule of Deposit Works. Note.—In the case-of divisions where the total number of outstanding items under Public Works Deposits is usually very large but the number of items affected by the monthly transactions is small, the ant General may authorize the preparation of the Schedule of Deposits in the alternative Form 79. This form is in two parts—Part I, Abstract , giving the totals for each class of deposits, and Part II, Detailed extract from the deposit . In Part II, only such items need be extracted from the Deposit as are affected by the months' transactions, but in the schedules for the months of June, September, December and March all current items should be shown, including .those not affected by the month's transactions. F.—S OF INTEREST BEARING SECURITIES. Transactions connected with interest-bearing securities do not through the cash book and consequently the regular s of the Division unless any cash actually es through the hands of officers of the department, which should be avoided as far as possible. A of the receipt and disposal of these securities should, however, be kept in Form 85, of Interest-bearing Securities and at the close of the year an in Form 86, of Interest-bearing Securities, should be prepared from this for submission to the ant General. This should be ed by (1) the acknowledgements (in original) of the depositors for securities returned or re-

transferred to them during the year and (3) the certificate of the Divisional Officer that all securities .shown as outstanding in this , or their acknowledgements by the authorised custodians (vide paragraph 390) are in his possession. Note 1.—If a security recovered in instalments is being deposited in the Post Office Savings Bank, no entries should be made in respect of it in the in Form 85, until the security has been fully paid up. But if such security deposit is to be refunded before the full amount is recovered, it should be treated as fully paid up and brought on the before being refunded. The annual in Form 86 prepared from the in Form 85 should be completed in respect of the securities in course of recovery, by taking the recoveries of the period covered by the from the Deposit , ing them at the same time with the actual recoveries as shown in the of" Recoveries (paragraph {02). Note 2.—If any Post Office Savings Bank deposits have been hypothecated to a Subdivisional Officer under paragraph 392, the for such securities should be kept by him and he should sign the annual certificate in respect of them. Note 3.—The procedure to be observed when a subordinate, who has furnished an interest-bearing security, is transferred to another division or department, depends on the of the agreement and on the procedure followed locally in regard to the disposal of" the security. It should be prescribed by the local istration in consultation with, the ant General.

CHAPTER XVI.—NON-GOVERNMENT WORKS. A — IN T R O D U C T O R Y Non-Government Work are divided into three classes :—(1) Deposit Works. (2) Local Loan Works, and (3) Takavi Works.

T he general direction for the exhibition in s, of transactions relating to contributions from C e R evenues to Local F unds and public bodies, viceand versa,as contained in A rticle 34 of the A ccount C ode, V olum e I, is reproduced below :— Contributions made by the Central Government to District Boards, Municipalities, etc., or vice versa, shall be debited as expenditure or shown as receipts (as the case may be) under the head of most closely connected with the object for which the contributions are made. Thus a grant for the construction of a School to "37-Education;" a grant for the construction of a. drainage system to " 39—Public health "; and a grant for the construction of roads to "50—Civil Works"; while a grant given for general purposes, such as a grant to make good a deficit or as compensation for revenue resumed, shall be classified under " 57—Miscellaneous". If the financial assistance given by the Central Government to a local body does not take the form of a grant of cash but of expenditure in the Public Works Department, equivalent to the whole or a part of the cost of a work constructed by that department on behalf of the local body concerned, the contribution thus made should be charged as expenditure under the minor head " Grant-in-aid " of the Public Works Major Head concerned, irrespective of the object of the assistance. A contribution paid by a local body with the express object of meeting the whole or a part of the cost of construction, by the Public Works Department, of a specific work which is eventually to be the property of Government, should be credited in the Public Works s to the Debt head '. Public Works Deposits ", The contributions should, for s purposes, be divided into two parts, the one representing a share of works expenditure and the other the usual percentages on that share to cover charges for the Public Works establishment and tools and plant; and the expenditure as actually incurred together with the percentages should be debited against it. In the Public Works s, contributions made to local bodies are debited to the minor head "Grants-in-aid", under the major head "50—Civil Works" or "18—Other Revenue Expenditure"; as the case may be. See also note I below paragraph 311. When works already constructed or land already purchased, are transferred, free of charge; to local bodies no re-adjustment of the s of cost is necessary. Note.—The rule in this paragraph does not apply to Irrigation, Navigation, Embankment and Drainage Works for which capital s are kept. For every Non-Government Work there must be .a duly sanctioned detailed estimate or requisition, as the case may be, in the same way as for a Government Work. NO N-GOVERNMENT W ORKS B.—DEPOSIT WORKS. I.— G e n e ra l When a Deposit work is to be carried out, the local body or other party concerned should advance the gross estimated expenditure, which is payable by it, to the Divisional Officer in one lump sum, or in instalments, and by such dates as may be specially authorised by

the local istration, vide paragraph 110 of the Central Public Works Department Code. The amount received should be credited in the s to the head "Public Works Deposits", against which will be debited all expenditure incurred up to the amount of the deposit. As regards expenditure in excess of deposit see paragraph 357.

N o te.— If p re ferred , th e loc al bo d y co nc ern ed m ay b e a uth o rised to p ay th e d ep o d irec t in to the treas ury. In th is case , th e a cco m p any in g cha lan s ho u ld state clear th a t th e am o u n t is cred itab le to th e P ub lic W o rks D ep artm en t, n am in g the d ivisio an d thew ork to w hich the deposit relates. A consolidated record of the transactions of a month relating to all Deposit work of the division should be prepared in Form 65, Schedule of Deposit Works. This schedule shows, in respect of each work, the amount of deposit received and the expenditure incurred, both during the month and up to date.

N ote.— R efunds of unexpended balances of com pleted w orks should be taken in reduction of the deposits and, therefore, show n in the S chedule m inus as realizationsand not as expenditure. The amount of each deposit should be rateably divided into two parts, one representing the share available for works expenditure the other the total amount chargeable for establishment, tools .and plant and audit and s charges, if any, recoverable under the rules, vide Appendix 5. In the schedule, the deposit received for each work should be numbered as a single item, but the transactions relating to the two parts of it should be shown separately, thus— For Works- expenditure For Percentage charges The percentage leviable should be adjusted month by month as the works expenditure is incurred, but the ant General may authorise the adjustment to be made once a year in the for March, provided that if the s of a work are closed in an earlier month the adjustment must be made in that month. II.— D is tric t F u n d W o rks . The procedure prescribed in paragraph 409 to 412 is also applicable to Deposit works executed on behalf of District Boards, but the simpler procedure described in paragraph 414 to 417 will be found more convenient and is, therefore, recommended for general adoption in respect of District Boards whose balance are lodged in the Government treasury. NON-GOVERNMENT WORKS All expenditure on works incurred on behalf of a District Board! should be recorded in the s of Public _ Works officers as debitable,-to the head "Deposits of Local Funds—District Funds", A Schedule of Works Expenditure in Form 63 should be prepared, and the total expenditure of the month should be shown separately for each District Board in the Schedule of Debits to Miscellaneous heads of , Form 76. No deposit of such works should be kept in the ^division, nor should District Boards be required to deposit the cost of works as the expenditure incurred monthly will be adjusted against the funds of the District Board concerned by the ant General. The percentage leviable (vide paragraph 411) should be adjusted month by month as the works

expenditure is brought to . III.—Municipal, Cantonment and Port Trust Fund Works. The special rules in paragraphs 414 tow ill 417 apply" to D eposit W orks of M unicipal, Cantonm ent and Port TrustFunds, w hose balances are lodged in the G overnm ent treasury. C.—LOCAL LOAN WORKS. The rules (Rule 663 of the Treasury Rules, Volume I) under which payments on of Local Loan Works may be made in the Public Works Department are reproduced below:— Every loan granted to a State, which has acceded to Pakistan, Municipality, Port Trust, or any other quasi-public body or person will be recorded in the books of the ant General and no pan of it can be issued except under his authority. No department or Government officer may incur any expenditure or any liabilities against a sanctioned loan, unless a statement in writing is first obtained from the ant General that the amount is available put of such a loan, and has been placed in a separate so as to be available for the proposed expenditure. *

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Funds spent under clause (ii) shall reckon for interest as if they were drawn on-the last day of the m onth in the s of which they are included by the; spending departm ent or officer. Expenditure on a Local Loan Works, including the. portion of expenditure on a t work, which is incurred against the.-sanctioned loan in accordance with the foregoing rules and under orders of competent authority, should be ed for under the head "Q—Loans and Advances by the Central Government" and shown in the Schedule of Debits to Miscellaneous heads of , Form 76, ed by a Schedule of Works Expenditure. All charges debitable to a loan should be brought to as they occur, so that the interest charges may be correctly calculated and adjusted in the ant General's office. N ON -G O V E R N M E N T W O R K S Note.-—This rule applies also to the percentages (vide paragraph 411) leviable under the rules which should, therefore, be adjusted monthly by inclusion in the schedule of Works Expenditure. The limit of funds set aside for expenditure on a work during the year should be ascertained from the ant General by the officer authorising the expenditure, and communicated to the Divisional Officer for guidance. This limit should be treated as the appropriation for the work and should not be exceeded without special orders. D.—TAKAVI WORKS. I.—Provision of Funds It is not imperative, as in the case of a Deposit Work, that the estimated cost of a Takavi W ork shall be deposited by the person or sons per interested in the work, before expenditure is incurred on it, as, if the amount due is not received in cash direct from them, it is recoverable through the District and Revenue Authorities in the same way as arrears of Land Revenue. Endeavour should, however, be made to effect direct and prompt recoveries of the probable

costs of Takavi Works, as recoveries through the District and Revenue Authorities cause considerable trouble and delay in adjustment. II —s of Expenditure The transactions relating to Takavi W orks should be recorded under the head Takavi Works Advances, the full name of which is "P. — Deposits and advances not bearing interest— Advances Repayable—Civil Advances-V-Advances of the Public Works Department". They should be ed for in the Schedule of Takavi W orks, Form 66, which shows the expenditure incurred on each work, the amount realised on of it, and the outstanding balance of the . The rules in paragraphs 411 and 412 relating to Deposit Works mutatis apply, mutandis,to Takavi W orks. Note below paragraph 410 also applies. The s of all works of constructions or of special repairs should be closed as soon as the work is completed. Ordinary main tenance and repair works should, however, be considered as completed on the 31st October of each year (or any other date that may be prescribed by the local istration as the last date of the takavi year) andditure expenthereon incurred subsequently should be ed for as pertaining to a new work of the following year, so that the transactions and balances relating to each takavi year may be kept distinct and separate. III.—Recovery through District and Revenue Authorities. The following procedure is prescribed for effecting recoveries, through the District and Revenue authorities, on of the cost of individual Takavi W orks, not covered by cash deposits received direct from the cultivators concerned:—

A certificate showing (1) the full nam e of the work, (2) the nam e and address of the responsibl cultivator or cultivators, (3) the authority for undertaking the work, (4) the total ture expendi incurred, (5) the am ount (with full particulars), if any, recovered in cash, and (6) the net am oun still recoverable, should be prepared, in duplicate, by the Divisional O fficer, on the com pletion o the w ork (see paragraph 426), andm itted sub to the C ollector or D eputy Com m issioner of the District concerned.

O n receipt back of the duplicate copy, duly accepted, theaccepted am ount should be credited, on the authority of it, to the Takavi W orks Advances by debit to the head "Q.— Loan and Advances by the C entral G overnm ent— Advances to Cultivators" in the Schedule of debits to M iscellaneous heads of s. Form 76, as the District and R evenue Authorities wil thereafter be responsible for effecting necessary the recovery, IV .— W a te r-c o u rse s . The following rules apply to such water-courses only as are classed as Takavi Works. The rules relating to water-courses of other classes are given in Appendix 4.

CHAPTER XVII.—TRANSACTIONS WITH OTHER DIVISIONS, DEPARTMENTS AND GOVERNMENTS, A.—GENERAL RULES The conditions under which one department of the public service may raise debits against another department under the same Government, or any department under another Government, for services rendered or articles supplied to it, are regulated by the directions contained in Chapter 4 of the Code, Volume I. Note 1 .— Subject to such general exceptions as m ay be authorised by Governm ent in the case of petty works, all charges connected w ith the construction and m aintenancebuildings, of etc., for the several Civil departm ent of Governm ents will be brought to. as expenditure of the Public W orks Departm ent (Civil W orks Section) or of the Civil Departm ent concerned, according as the inistration of the W ork rests with the WPublic orks Department or is vested in, or is transferred by a general or special order of Governm ent from the Public W orks Departm ent to the Department using or requiring it. Note 2.— The value of Public W orks stores issued to other departm ents is chargeableto them . The cost of land acquired by the Civil authorities on behalf of the Public W orks Department is debitable in the s of the latter as part of the cost of the works for which the land is taken up; but when it is taken up for two or more non-comm ercial departments contly, the charge is not divided, but is wholly debitable to the departm ent for which the greater part of the land was taken up, unless there are special reasons, to the contrary. W hen a special officer is employed for the acquisition of land for the Public W orks Departm ent, the expenditure on pay, allowances, "etc., of the special officer and his establishment and any expenditure on contingencies is debitable to the Public Works Department as part of the cost of works for which the land is acquired. W hen the land is taken up by a civil officer, not specially employed for the work, only special charges incurred in connection with the acquisition of the land on establishment, contingencies, etc., will be borne by the Public W orks Department as a part of the cost of works for which the land is acquired. The rent of buildings hired for use as residences of Government servants of any Civil noncom mercial departm ent is chargeable in the s of the Public W orks Department. In special cases when the hired residences are, under the orders of Government, placed under the charge of any other department, the charges on of rent in connection with such residences will be disbursed and borne by that department. W hen any land or building not belonging to the Public W orks Department is hired by another department to be occupied for any other public pur pose, the rent is payable by the department concerned, and Divisional Officers do not disburse rent for such premises unless ordered byment Govern to do so. W hen prison labour is employed on Public Works, no charge is. m ade, by the Jail Departm ent if the convicts are employed on Jail works,, but in other cases the full market value of the works performed, as certified to by the Divisional Officer, is charged to the Public W orks Department. When any land or building is transferred from one department to another, the transfer will be free of all charge, except when the property is transferred to or from a commercial department or the Defence Department. In respect of the latter, the transfer of the

property will be effected on the following basis:— I. In the case of transfer to on from a commercial department— no charge where the property is borne in the books at no value, and book value or market value, whichever is less, where the property is valued in the books. II. In the case of transfer to or from the Defence Department— half market value where the property is borne on the books at no value, and book value or market value, whichever is less, subject to a minimum of half market value, where the property is valued in the books. Note.—The above basis of transfer does not apply to the Railway Department. Services rendered, or articles supplied, by one division to another will not be charged for except in the following cases:— Stores—if they are issued from a Stock or Materials (vide paragraphs 270 and 271) or if their transfer affects a work for which a separate capital is kept. Other Services—if they affect the s of (a) any work for which a separate capital is kept, (b) of a work in progress, or (c) Suspense or Deposits. Cash recoveries made from employees, contractors, etc., as also revenue realised, by a division on behalf of other divisions, departments or Governments, should be ed on to them, the payment being made by book transfer unless payment in cash is prescribed by rule as sometimes happens, in the case of other departments. Cash obtained from treasuries on cheques and cash receipts (including surplus cash) remitted to treasuries, are ed for as remittance transactions. B.—S PROCEDURE. When a transaction has to be cleared by a book transfer under the foregoing rules, the transfer should be effected by debiting or crediting it to the remittance or other head concerned in the Cash or Stock s if it appears therein, or by an entry in the Transfer Entry Book. See also paragraph 514 in respect of cash obtained from treasuries on cheques. Note 1.—Such percentage charges on of supervision and establishment and tools and plant as may be leviable under the rules, should also be included, by a transfer entry, in the amount transferred. See also paragraph 384. Note 2.—The cost of workshop jobs need not be adjusted monthly, vide paragraph 333. In cases, however, in which the transaction originates in another division, department or Government, the responding transfer should, as a rule, be made on receipt of intimation of the original debit or credit, through the ant General. The following are exceptions in which the adjustment may be made without receipt of intimation from the ant General:— Recoveries of rent realised, on behalf of the Public Works Department, by disbursing or Officers of other circles. provided the entries are ed by certificates in Form

48, Statement of Rents recoverable in cash or by deduction from Pay bills, signed by those officers, to show that the amounts adjusted in the s have been realised from the parties concerned. See paragraph 184. Transactions for which advices and acceptances of transfers are exchanged direct between one division and another vide paragraph 443. Original credits afforded in respect of the cost of maps issued by the Map Offices. Any other transactions authorised by the ant General. The responding division should examine every transfer advised to it for adjustment, but it may not reject a transfer because the voucher is not in order, or is wanting. Nor may a transfer advised be partly accepted and partly rejected; it may be rejected altogether if it does not pertain to the division; otherwise it should be accepted provisionally in full and the dispute, whether as to the amount or as to other particulars of the transaction, should be settled separately in communication with the officer who advised the transfer. See also paragraphs 444 and 44$. Note.—Railway debits for amounts due on warrants and credit notes ed on by the .ant General for adjustment in the divisional should be accepted in full, subject only to readjustment, later on, of under or overcharges. The responding officer as not responsible for the correctness of the charges with reference to the railway tariffs but only for proper scrutiny with reference to the propriety of the charges as against the head of the service concerned; the calculations made by the Railway s Department, which are test checked by the Railway Audit Department, should be accepted as correct. When a charge is transferred to another division, department or Government for adjustment, the transfer is required to be ed either by the necessary vouchers, complete in all respects, or by a certificate signed by the Officer of the department originating the transfer to the effect that the payment vouchers have been duly audited and ed in accordance with the rules. Divisional Officers are, therefore, responsible for obtaining proper vouchers in of all charges to remittance beads in their s. When a transaction originates in a Public Works division, the necessary transfer should ordinarily appear in the s of the division for the month in which the transaction occurred, but in the case of work done in workshops the cost is adjustable in accordance with the rules in paragraphs 382 to 384. In respect of works done in a division for other divisions, departments, or Governments, the intimation of the transfer will be given after audit, by the ant General to the Officer concerned, or to the division or department for which the work is done, if in the same circle of . The division undertaking the work" is responsible that the transactions are brought to under the remittance or other head concerned, and that works s are maintained and vouchers submitted to the ant General in the same way as for works of the division itself. It will further be responsible that the estimate and appropriation for the work, as communicated or accepted by the party for which the work is done, are not exceeded without further authority from it and if any savings are anticipated, they are notified and surrendered in time. Note 1.—For the purpose of this paragraph work done includes jobs executed in workshops.

Note 2.—In the case of works which are assessable to percentage recoveries on of establishment, tools and plant, etc., the amount of the estimate and appropriation, for the work should be rateably broken up into two parts to represent, respectively, the works expenditure and the percentage charges. Note 3.—The provision regarding audit before intimation of transfer may be relaxed in the case of any item appearing in the s for March and requiring adjustment with another Government, vide paragraph 528. For other transfer transactions between Public Works divisions including Public Works divisions of other Governments, the originating division will send an Advice of Transfer Debit (or Credit), Form 55, accompanied by necessary vouchers in the case of debits, to the division concerned as soon as the transaction occurs. The responding division will, if it accepts the transfer, acknowledge it on Form 56, Acceptance of Transfer. The debiting division will be responsible that entry in its s is ed by the Acceptance of Debit, or Advice of credit, as the case may be. Note.—In cases of transfer debit transactions, all relevant Vouchers including such as do not ordinarily beyond the divisional office, should accompany the Advice. If this requirement cannot be complied with, in any case, in respect of a cash voucher which cannot be replaced by a certificate under Note below paragraph 72, the Advice should be attached to the Monthly for transmission by the ant General, after the audit of s, to the division concerned. In cases in which Advices and Acceptances of Transfer are exchanged direct by Divisional Officers of two circles, those officers will be tly responsible for clearing remittance transactions expeditiously in direct communication with each other. If an item cannot be accepted, and the intimation of its rejection issues too late to reach the originating officer within the month in which he has brought it to , the officer who is called upon to respond to it, should also inform his own Officer, giving brief particulars of the debtor credit, and of the grounds of objection, with the number and date of the originating officer's Advice of Transfer and of his own intimation of objection. In cases in which no Advices and acceptances of Transfer are exchanged, the Divisional Officer should examine, as expeditiously as possible, the transfers which his ant General intimates to him for adjustment, and report .all his objections to the ant General, •whether the transfer is brought to provisionally or rejected. The procedure prescribed in paragraphs 444 and 445 applies mutatis mutandis to transfer transactions, not relating to the execution of works, with (1) Railways, f2) Defence Department, and (3) the Post and Telegraphs Department (Telegraph Section). Except in respect of transactions of the following classes, the Divisional Officer may authorise the Divisional ant to sign Advices and Acceptances of Transfer for him:— when the transfer advised is a credit or a minus debit, when the transfer accepted is -a debit. The Divisional ant will be responsible that there is clear authority of the responsible

disbursing officers of his Division for transfers advised to other divisions, Departments or Governments and that no charge advised by another division, department or Government is considered as finally adjusted until all the necessary vouchers have been received, and have further been completed by obtaining thereon, from the responsible disbursing officers of the division, the classification of the charge as. attested by their dated initials. He should further see that, when a transfer advised to the division for adjustment is responded to provisionally, the-objection raised thereon is pursued with a view to ensure speedy settlement. CHAPTER XVIII.—PAY AND ALLOWANCES. A .— IN TR O D U C TO R Y Pay and allowances of Government servants of the department, if not charged directly to works, as well as all personal advances sanctioned by competent authority, are drawn from treasuries on bills in forms, and in accordance with the procedure prescribed in the relevant Treasury Rules which are applicable to the Public Works Department subject to the special rules laid down in this chapter. Note 1.--The sanction of competent authority to personal advances may, if preferred, be obtained in the form of countersignature on the bill itself before it is presented at the treasury. Note 2.—Payments to Gazetted Government servants of the department on of rewards for ing examinations in languages should not be made without obtaining the previous authority of the ant General (See Rules. 259 and 260 of the Treasury Rules, Volume I). Such payments are classified under "Allowances and Honoraria, etc." B.—PREPARATION OF BILLS I.—General Gazetted Government servants draw their own bills, but the claims of non-gazetted Government servants should be preferred separately by heads of offices under whom they are employed, and the latter should make proper arrangements for disbursing the amounts so drawn. Note.—For the purposes of this rule, the Divisional Officer is treated as the "head of office" of the entire establishment employed in the division, but should this lead to abnormal delay in payments in any subdivision, the local istration may, in consultation with the ant General, authorise the pay and travelling allowance bills of the establishment of that subdivision to be drawn by the Subdivisional Officer •either on his own responsibility or after check by the Divisional ant and countersignature by the Divisional Officer, as may be convenient. Note 2 below Rule 281 of the Treasury Rules, Volume I, does not, however, apply to travelling allowance bills which Subdivisional Officers may draw on their own responsibility.

S eparate establishm ent bills should be prepared by the drawing officer for each of the establishm en specified below, the entries relating to each section of establishm e.g., the ent,subordinate engineering service, Divisional ants, draftsm an, clerks, etc. being grouped separately in each bill:—

O ne for all perm anent m em bers of the subordinate engineering service. Divisional A ccountants an

other • establishm ents aonprovincial scale, O ne for all other perm anent establishm . ents O ne for all tem porary establishm ents on a provincial scale, and O ne for all other tem porary establishm ents. For claim s of travelling allowance a single bill will suffice, but entries m ust be grouped according to sections as in the case of establishm ent bills. II. — Classification. Bills paid at treasuries are incorporated in the general s, kept by the ant General. Drawing officers are, however, responsi ble that (!) the name of the circle of superintendence and (2) the major head and other particulars necessary for determining the s classification (vide rules 1 and 2 of Appendix 5) are recorded on each bill. Note —The cost of any special establishment for acquisition of land, entertained under orders of Government by a Civil officer acting as a Public Works Disburser, is chargeable as the cost of the works concerned and not as general establishment charges, v/rfe-paragraph431. If as permitted by Rule 218 (b) of the Treasury Rules, Volume 1. emoluments up to the date of transfer are not drawn before a Government servant proceeds on transfer, emoluments for the whole month may be drawn in the new appointment, the allocation of the charge to the old and new appointments being clearly specified on the bill. Note.—In the case of non-gazetted Government servants, the last-pay certificate: should give all the necessary information, so that the allocation may be correctly noted by the drawing officer in the bill of the new office. In the case of gazetted Government servants whose last-pa v certificates are prepared by Treasury Officers, the responsibility for showing the correct allocation in bills rests with the Government servants themselves. C— ENCASHMENT OF BILLS Non-gazetted Government servants' bills should be presented at the nearest district treasury for payment. They should be accompanied by a memorandum signed by the drawing officer and specifying separately the amounts of (a) cash required for disbursement and remittances to be-made in cash, (b) cash orders or State Bank drafts, as the case maybe required on each of the sub-treasuries subordinate to the district treasury for payments to be made to establishments stationed near the subtreasuries and (c) State Bank drafts on other treasuries or agencies of the Bank for amounts which may have to disbursed outside the district but with in the jurisdiction of the drawing officer. See also paragraph 4 (5) of Appendix 8 to the Treasury Rules Volume II. Gazetted Government servants, who are stationed at the places where there are ho treasuries, or sub-treasuries may utilise the services of barkandaz guards, if any, attached to their offices, for the encashment of bills relating to their personal claims and Government will accept liability for any loss caused by the act of the guard if the Gazetted Government servant is not at the station where the money is drawn. Note —This is an exception to the general rule that Government accepts no responsibility for any fraud or misappropriation in respect of money or cheques or drafts made-over to a messenger, vide Rule 244 (1) of the

Treasury Rules, Volume I and Note printed at the top of Form T. R. 1 6, Treasury -Rules, Volume II. D.—DISTRIBUTION OF PAY AND ALLOWANCES I.—General Special attention is invited to Rule 283 of the Treasury Rules, Volume I, prescribing the procedure for distribution of pay and allowances to establishments. Acknowledgments should, as far as possible, be taken on office copies of bills, but where this may not be convenient or advisable as in the case of scattered establishments, consolidated receipts on Acquittance Roll, Form T. R. 28, may be obtained, separately for each set of payments made at one place or at one time. Note. ---Acquittance Rolls and receipted office copies of bills are not required to be-submitted to the ant General, but, as they are important records, they should be stamped "paid" and preserved carefully for such periods as may be prescribed by Government. Cash drawn on pay and travelling allowance bills of establishments should not be mixed with the regular cash balances of the department vide paragraph 51. So long as the drawing officer finds himself in a position to keep a proper watch over undisbursed amounts, by a periodical examination of acquittance rolls and office copies of bill, it is not necessary for him to keep a detailed showing the amounts drawn from the treasury from time to time and their subsequent disposal. There is no objection, however, to such an being maintained in a subsidiary , if found convenient. Note.—-This rule applies also to cash received by a subordinate officer for payment of pay and allowances of Government servants under serving him. II—Miscellaneous Recoveries from Establishment. Ordinarily, recoveries on of security deposits of employee's should be made in cash when their pay is disbursed and should be credited in the cash book of the disbursing officer. When the amounts recovered have to be paid into a Post office Saving Bank as security deposits, they should be forthwith remitted to the Post Office. Note 1.—The local istration in consultation with the ant General, may, however, prescribe that security deposits should be deducted from pay bills. Note 2.--The rule in this paragraph applies mutatis mutandis to all recoveries from employees which are creditable, under .the rules, to some head in the compiled s of the division. E—SPECIAL ARRANGEMENTS TO PREVENT DELAYS IN PAYMENTS To prevent abnormal delays in payments to establishments,, in exceptional cases one, or more of the following devices may be adopted under the orders of the local istration:— Drawing officers may be permitted to present the bills of their establishments direct at the nearest sub-treasury, but no officer should be allowed to draw on more than one treasury or sub-treasury.

The pay and allowances of subordinates employed in out of the way places may be remitted to them by postal money order at Government cost. Drawing officers may also make disbursements out of the revenue-collections or other cash in their hands if so permitted, vide rule 7 (2) (e) of the Treasury Rules, Volume 1. The detailed procedure to be observed will be settled by them local inistration Ad in consultation with the ant G eneral.

If the encashm ent of a bill for an advance on transfer is likely to delay a transfer which is urgent necessary in the public interest, the advance m ay be m ade from the perm anent advance (if any works im prest or other available cash in the hands of the disbursing officer pending concerned, recoupm ent when the bill is subsequently encashed. In the of s such cash the am ount advanced should not be charged off as- a final transaction, but recorded as a tem porary advance, so that the am ount m ay continue to form part of the cash balance for which the disbursing officer is responsible. F.— CO M M U NICATIO N O F SA NCTIO N S TO AC CO UN TAN T G EN ERAL

The pay and allow ances of gazetted Governm ent servants subjected only are to a system of personal audit. O rders affecting the personal em olum ents, postings, leave, etc. of gazetted G overnm en servants only should, therefore, be com m unicated to the ant G eneral sanctioning by the authorities. Changes in the personnel of subordinate m establish ents and in their em olum ents should be indicated in pay bills and absentee statem ents by the authorities preparing those docum ents, who are respon sible that orders of com petent authority are obtained in each case as require d by the rules. Note 1.—If an order affecting a gazetted Government servant is notified in the Gazette, separate intimation to the ant General, by letter, is not necessary except in cases of urgency. Note 2.—Orders of a special nature authorising the grant to a non-gazetted Government servant (or ordering the discontinuance) of any increase in the emoluments issible to him against the sanctioned pay of the appointment which he holds should, however, be communicated to the ant General by letter or, if preferred, in monthly statements which should reach the ant General by the 5th of each month. All orders revising sanctioned scales or sanctioning the creation of abolition of permanent or temporary appointments should at once be communicated by letter to the ant General. In the case of all transfers of divisional, sub-divisional or other executive charges, a report of transfer of charge should be prepared in the manner prescribed by Government and sent to the ant General through the Superintending Engineer. Whenever the transfer of charge is prolonged so that two Government servants may be entitled to draw pay and allowances simultaneously for the same appointment (see Audit Instruction under Fundamental Rule 107), the Superintending Engineer should intimate, to the ant General if the time taken is reasonable and the relieving officer may be considered as on duty for the period. If however, the Superintending Engineer considers the time taken in making over and receiving charge to be excessive, the relieving officer must be treated as if he were on leave or on ing time, etc., at the case may be, for as much of the time as may be regarded as excessive CHAPTER XIX.—CONTTNGENT CHARGES

A .— M O D E S O F O B T A IN IN G C A S H Cash required to disburse contingent charges is obtained from treasuries in one of two ways: — I. By cheques, i.e. in the same way as cash required for works payments, and II.

Directly by bills i.e. in the same way as cash required for payment of pay and allowances.

The second of these methods can be adopted only if the local istration has authorised it. Note.—Under the first method, contingent charges are incorporated in the Monthly of the division, whereas under the second method they do not enter the divisional s at all, though ultimately in the ant General s office they are ed for against the appropriations to which they relate. B.—GENERAL RULES The rules in part V, Chapter V, of the Treasury Rules, Volume I, apply generally to the Public Works Department to the extent that they may not be inconsistent either with the authorised method of obtaining cash for contingent charges (vide paragraph 464) or with any of the special rules in this Code. The expression Contingent charges as used in Public Works s does not include charges which under the rules in Appendix 2 are classified under some other head of expenditure, e.g., Works, Repairs and Tools and Plants. See also paragraph 468. If the contingent charges of a division excluding Special Contingencies (vide Rule 287 of the Treasury Rules, Volume 1), during a month, exceed the monthly limit for such charges fixed by the local istration, the bill for the month should be submitted to the Superintending Engineer for sanction, which will be signified by that officer counterg the bill. Contingent Charges and Grant-in-aid may be included in the same bill, but the abstract of the bill should show the total charges for each class separately. C.— SPECIAL RULES I. — W hen cheques are drawn on Treasuries. When cash required for meeting contingent charges is drawn from treasuries by cheques, the procedure will be as follows:— Payments made should be brought to , in the first instance, in cash books or imprest cash s, like works payments.

At the end of the month all contingent charges (including Stock and adjustment transactions) should be consolidated in a bill in Form T.R. 32 (headed Not Payable at the Treasury) for subm ission to the A ccountant G eneral w ith the M onthly A ccount. P articulars of the C harges nee not be entered in this bill except in the case of m iscellaneous item s w hich do not fall under one the classified sub-heads for specific charges. For abstracting the contingent charges of the m onth tion the adop of the form of the C ontingent R egister(vide R ule 299 of the Treasury rules, V olum e I; is recom m ended. See also R ole 301 of the Treasury R ules, V olum e I.

P aym ents should be m ade out of the regular cash or im prest balances of the division and not out undisbursed balances of cash draw n from treasuries for paym ent of establishm ent charges. Note.—Payments to Treasury Officers for value of service stamps obtained by indent should invariably be made by cheque, the indents being prepared in Form T. R. 35. The Treasury Officer will retain the indent and grant a receipt in a form written up by the clerks of the Treasury and signed by himself whatever the amount may be, See also Rules 103 and 317 of the Treasury Rules, Volume I. II.— W h e n B ills a re d ra w n o n T re a s u rie s . The following rules are applicable only when contingent bills are drawn on treasuries:— The procedure prescribed in the Treasury Rules for drawing bills direct on the treasury, for keeping the s of cash obtained on the bills and for making disbursements applies in toto. a)

C ontingent bills m ay be draw n only by the D ivisional O fficer, or such other officer as m ay have been specially authorised by the local inistration, the procedure for the encashm ent o the bills being the sam e as prescribed for establishm bills in entparagraph 454. b)

c) P aym ents m ade out of the cash thus draw n are subject to the rules of this C ode, both in regard to the m anner of authorising and m aking paym ents and to the form s of vouchers to b obtained in thereof.

D ebits from other departm ents or provinces for supplies ablecharge to contingencies, intim ations of w hich m ay be received from the A ccountant G eneral, should be dealt w ith in th m anner indicated in R ule 316 of the Treasury R ules, V olum e I, w ithout being form ally responde to in the s of the division. Other debits, of which intimations may be received direct through Advices of Transfer Debit, and Stock and adjustment transactions arising, within the division, should be cleared, by an entry in the regular s, by debit to "the ant General's office on of the Contingencies of the division," the transaction being incorporated in due course in the Contingent Bill as laid down in the rule already quoted. d)

N o te .— In a c c e p tin g in v o ic e s o f s to re a n d w o rk b ills , e tc ., re c e iv e d froa nmd o th e r d iv is io d e p a rtm e n ts , c h a rg e s p e rta in in g to c o n tin g e n c ie s s h o u ld b e c le a rly s p e c ifie d , n e c e s s a ry , d is tin g u is h e d fro m o th e r c h a rg e s , s o th a t, in c a s e s w h e re th e n e a d ju s tm e n t c a n b e e ffe c te d in th e A c c o u n ta n t G e n e ra l's o ffic e , th is m a y b e d o n e fu rth e r re fe re n c e to th e d iv is io n a l o ffic e .

T h e ca sh o b ta in e d fo r c on tin g e n t ch a rg e s sh o u ld n o t b e m ix e d u p w ith b a lan c es o f ca s h o b ta in e d f p u rp o s es , a n d ca re s h o u ld b e ta k e n th a t ca sh c ha rg e s re la tin g to o the r h e a d s a re n o t b ro u a cc o u n t, ev e n te m p o ra rily , a s co n ting e n t c hv aice rg eve s rs o ra .

CHAPTER XX.—DIRECTION AND OTHER SPECIAL OFFICES A.—INTRODUCTORY The rules in this chapter apply only to the offices of Chief and Superintending Engineers Superintendent of Works, and other special officers not being Divisional Officers or their subordinate officers. These offices are described as special offices in this chapter, The head of a special office is not concerned with the actual execution of works, with the disbursement of money, or with the provision or custody of any materials, otherwise than possibly as an officer of control. If, however, he is required at any time to assume an executive charge, the monetary and stores transactions of such charge should be kept distinct from the transactions of his special office, and ed for under the rules applicable to Divisional Officers. B.—RECEIPTS. 475)

Heads of special offices do not ordinarily realise any departmental receipts. Any petty amounts received occasionally should be remitted at once to the treasury in accordance with the procedure prescribed in Rules 92 to 96 of the Treasury Rules, Volume I. See also Rule 82 of those Rules. Note.—For recoveries from the staff see paragraph 480. C.—PAYMENTS I.— In tro d u c to ry

476)

Thus, the monetary transactions of heads of special offices are practically confined to payments of office expenses and pay and allowance of themselves and the of their offices. These may be divided into two distinct groups. I. Pay and allowances.

II. Contingent Charges. 477)

Cash required to meet these payments is obtained by bills drawn on treasuries under the rules in the following paragraphs. Note.—It is also permissible to obtain cash for contingent charges from Divisional Officers instead of from Treasury Officers. Where this method is preferred, the detailed procedure will be prescribed by the ant General. II.— Pay and A llow an ces.

478)

The rules in chapter XVIII for divisional offices apply mutatis mutandis to special offices. The following rules are peculiar to them.

479)

The number of separate establishment bills prescribed in paragraph 451 may, however, be reduced in consultation with the ant General, who will specify the sections into which the bills should be divided.

480)

Recoveries from the establishment of special offices are not subject to the rules in paragraph 458. They should, as far as possible, be made by deduction from their bills.

When, however, the amounts recovered have to be paid into a court of law, or into the Post Office Savings Bank as security deposits, recoveries should be made in cash at the time of disbursement of pay and the amounts, recovered should be forthwith remitted. III.—Contingencies. 481)

The general rules relating to Contingencies are given in Part V. Chapter V of the Treasury Rules, Volume I.

482)

Charges for new supplies of, and repairs to, articles of the classes which in the case Of executive offices are classified under the head "Tools and plant," are treated as contingent charges, etc., in the case of special offices.

483)

The procedure prescribed in chapter VII for Tools and Plants of divisional offices need not be observed in special offices in respect of the articles referred to in paragraph 482, though these will otherwise be treated as Tools and Plant for die purposes of the Public Works Department Code. Suitable s showing the receipt, disposal and balances of the articles should, however, be maintained. Note.—If any articles of this class are transferred to a divisional office, the fact of the transfer should forthwith be reported to the ant General, even though no adjustment of cost if required to be made under rule.

CHAPTER XXI—S RETURNS OF SUB-DIVISIONAL OI\FICERS. 484)

Subject to such special arrangements as may be authorised by the local istration after consultation with the ant General to apply to cases where a Sub-divisional Officer is not authorised to make disbursements, the s of Sub-divisional Officers should be kept in accordance with the following rules.

485)

A Sub-divisional Officer maintains the initial records of cash and stores as described in chapter VII and VI as well as a Works Abstract with certain accompaniments, for each work in progress. All these records are, as a rule, written up as the transaction take place. Sub-divisional Officer is not, however, required to consolidate the transactions into a compiled , this work being done in the divisional office for the entire division.

486)

The initial s of cash and stores for a month should be closed on the 25th, or such earlier date between the 19th and the 25th as may be fixed by the ant General for the purpose. The subsequent transactions of the calender month should be treated as those pertaining to the s of the following month. In the month of March, however, the initial s of the Sub-division should be kept open until the 31st. Note 1.—The object of this rule is that the s returns of sub-divisions should reach the divisional office in sufficient time for the compilation of the Monthly of the division and its submission to the ant General by the prescribed date. Note 2.—In cases where sectional officers are authorised to maintain separate initial s of stock in their charge, which have to be incorporated in those of the Sub-divisional Officer, the former may be permitted, except in March, to close their monthly s three days before the date of closing fixed for the subdivision. This limit of three days may be relaxed by the ant General in exceptional cases.

487)

Immediately after the Cash book of a month has been closed under paragraph 486, the Cash Balance Report, Form 5 prepared under paragraph 81, should be transmitted to the divisional office.

488)

Copies of the Cash Book (ed by vouchers) should be sent to the divisional office twice a month or oftener as may be directed by the Divisional Officer. The copy for the last period of each month should accompany the Cash Balance Report. Note .1.—As the s of the division in respect of the cash transactions of subdivisions are based on the copies of subdivisional cash books prepared under this rule, Subdivisional Officers should satisfy themselves, before g them, that they are true copies and correct in all respects. As a further precaution, the totals of the "cash" columns on both sides should be expressed in words in their own hand. Note 2.—The ant General, to eliminate the work of preparing copies, may permit subdivisions at the headquarters of a divisional office to maintain two alternative cash books—one being submitted in original to the divisional office at the end of the month and the other being used in the month following.

Within three days of the date on which the s of a month are closed, the returns enumerated below should be forwarded to the divisional office with a covering list in

form 93:— Abstracts of Stock Receipts and Issues, Forms 9 and 10, ed by receipted invoices or other vouchers, and extracts from. of Stock Receipts and Issues. (Copies). s of Receipts and Issues of Tools and Plant, Forms 13 and 14, ed by necessary vouchers and acknowledgements. (In original). A Works Abstract (accompanied where necessary by Form 35 or 36 and by Form 53— Transfer Entry Order, in the cases referred to in paragraph 173 for each work in progress [vide paragraph 4 (68) Jin connection with which there was any transaction during the month with the detailed list in Form 94. A "Petty Works Requisition and ", Form 32 for each petty work in progress in connection with which there was any transaction during the month (in original) with a detailed list in Form 94. Transfer Entry Orders, Form 53, relating to the s of the month, excluding those proposed from time to time, vide paragraph 170. Other s returns which office are the following:—

Sub-divisional

Officers should, submit to the divisional

Monthly— "Statem ents of Receipts, Issues and Balances of Road M etal". vide Form paragraphs 16 161 and 162. Such statem ents or reports (vide paragraph 195) in connection with recoveries of rents of buildings'" and lands, as the Divisional O fficer m ay require the Sub-divisionalprepare. O fficer to

Estim ate of probable .requirem ents of cash, if prescribed by the Divisional O fficer under Note 1 below paragraph 55. Half-yearly— Balance Return of Stock, Form 11, on or before the 20th April and 10th O ctober. Yearly— of Tools and Plant, Form 15, on or before 15ththe October. Occasional—Reports of verification of stores (including materials at site of works), immediately after each verification.

CHAPTER XXII—S OF DIVISIONAL OFFICERS. A.—INTRODUCTORY The cash and stock s of the divisional office for a month are closed on the last working day of the calendar month. 491)

The Transfer Entry Book for a month should be closed as soon as possible after the expiry of the month, but before this is done, all necessary transfers, e. g. those relating to the levy of the prescribed, percentages for establishment, tools and plant, supervision charges, etc. should be made. 492)

Note.— The transfer entry relating to the levy of percentages for establishm ent tools and plant, and s and audit charges, is effected on a single order of the Divisional O fficer recorded in Form 62, the special form prescribed for the purpose,vide paragraph512. The cash and stock s of the entire division, as also all transfer transactions, should be scrutinised by the Divisional ant before they are incorporated in connected s and schedules and the Monthly . 493)

Note 1.—The Divisional ant's responsibility as, a primary .auditor extends also to the examination of all claims included in bills presented direct at treasuries by the Divisional Officer, and on behalf of the latter he should also examine the s of the disposal of money obtained on those bills. Note 2.—In all matters connected with the personal claims of Government servants, the Divisional ant is expected to give expert advice and help. He should see in particular that service books and leave s of subordinates are maintained in accordance with rule, that the annual establishment return in the form prescribed by the Auditor General is accurately prepared, and that the issibility of leave applied for by subordinates is verified before the leave applications are disposed of by the Divisional Officer or forwarded to higher authority. In all cases of doubt, however, he should advise the Divisional Officer to consult the ant General. B.— SCRU TINY O F ACCO U NTS The Divisional ant should exam ine the sofreturns Sub-divisional Officers on receipt to see.— 494)

i.

that they have been received in a com plete state.

that all sum s receivable are duly realised, and on realisation credited to the proper head of as well as to thesonal per , if any, of the contractor, em ployee or other individual,

ii.

iii. that the charges are covered by sanctions and appropriations and are ed by com plete vouchers, setting forth the claim s and the acknowledgem ents of the payees legally entitled to receive the sum s paid, iv.

that all vouchers and s are arithm etically correct,

that they are in all respects properly prepared in accordance with the rules applicable to each case, and

v.

that all charges are correctly classified, those which are debitable to the personal of a contractor, employee or other individual, or are recoverable from him under any rule or order, being recorded as such in a prescribed .

vi.

It should be seen in particular that, on the basis of rates sanctioned by competent authorities, and of facts (as to quantities of work done, supplies made, etc., or services rendered) certified by authorised officers, the claims itted for payment are valid and in order. Note.—It is not necessary that the Divisional ant should check personally the arithmetical accuracy of all vouchers and s, but he is responsible that a cent, per cent, check is exercised efficiently under his supervision. The Divisional ant should exercise a similar check, from day to day, in regard to (i) the transactions recorded direct in the cash and stock s of the divisional office, and (ii) bills and vouchers of subdivisions, which are submitted to the Divisional Officers for approval before payment is made by the Sub-divisional Officer. In respect of charges, this examination should be conducted before the payment is made. 495)

Every payment should be so recorded, and a receipt for the same so obtained, e.g., see paragraph 223 and 224, that a second claim against Government on the same is impossible, and if it represents a refund of a sum previously received by Government, it should also be seen that the amount paid is correctly refundable to the payee. 496)

If the Divisional Officer has set a limitation on the drawings of any Subdivisional Officer, on a treasury for any month, he should intimate the same to the Treasury Officer, or the Bank, and specify the date of commencement and termination of the month of the Sub-divisional Officer. The Divisional ant, while examining the Cash Book of the Sub-divisional Officer, should see that the total amount of cheques drawn by him during at the month does not exceed the prescribed limit; see paragraph 60. 497)

The Divisional ant is responsible that every order or sanction affecting expenditure to be ed for in the monthly is noted at once in a suitable (or other ), preferably one wherein the expenditure incurred against it can be watched readily. General sanctions to estimates and. appropriations for works should be noted in the of Works.S auctions to fixed charges of a recurring character, e. g. those relating to the entertainment of work-charged establishments should be entered in the of Sanctions to Fixed Charges, Form 58. For sanctions to special payments chargeable to the s of works, and other miscellaneous sanctions, Form 59, of Miscellaneous Sanctions, will be found suitable. 498)

Note 1.—Forms 58 and 59 may also be used in respect of sanctions to contingent expenditure when this is not brought to in the Monthly , but separate pages of these s should be set aside for this purpose. Note 2.—Sanctions to estimates for works should be entered in the of Works and a collective of all sanctioned estimates be maintained in such form as may have been prescribed by Government. If against a single sanction two or more disbursing officers have to operate simultaneously, the

orders of the Divisional Officer should be obtained imposing a definite limitation on the money transactions of each officer. Similarly, if disbursing officers of two or more divisions are concerned, the orders of the Superintending Engineer or higher authority should be taken. In such cases it may be advisable to have a separate working estimate, or other sanction, to cover the transactions of each disbursing officer, and for the purpose of bringing the expenditure to , these should be treated, as far as possible, as independent transactions pertaining to the same group of works or the same project. If this is not possible, special arrangements must be made for the check of the total expenditure against the sanction. It is one of the functions of the Divisional ant to see that expenditure which is within the competence of the Divisional Officer to sanction or regularise, is not incurred, as a matter of course, under the orders of subordinate disbursing 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. See also paragraph 23. The works expenditure should be checked with the estimates to ensure that the charges incurred are in pursuance of the object for which the estimate was intended to provide. In the case of works the expenditure on which is recorded by sub-heads (that is, items of work such as brick work, etc.) the Divisional ant is responsible for checking the expenditure on each sub-head with the estimated quantity of work to be done, the sanctioned rate, and the total sanctioned cost, so that he may bring to notice all deviations from the sanctioned estimate. When a recovery has been ordered to be made from a contractor or other person, which cannot be watched through a suspense or other specially prescribed for the purpose, the order should be noted at once in a of recoveries in Form 95, opened specially for the purpose, so that the amounts recovered from time to time (with particulars of the concerned) may be recorded against it, and prompt compliance with the order watched. It is permissible to take in reduction of the expenditure on works in progress, certain recoveries of expenditure (vide paragraph 176,) e.g. sale-proceeds of surplus materials and plant acquired specially for any work, or of materials received from dismantled structures, irrespective of whether the estimates for the works make allowance for such recoveries or not. The amounts of such receipts are, however, not available for expenditure in excess of that authorised in the estimate for the work and the Divisional ant should see that, without the orders 'of competent authority, the gross expenditure authorised is not exceeded, or surplus receipts realised are not utilised towards additional expenditure. He should, at the same time, watch the receipts, with a view to bring to the Divisional Officer's notice, and obtain that officer's orders on, all marked deviations from the provision for such credits in the estimates of works. Note 1.—In the case of works the s of which are kept by sub-heads, all such receipts should be credited to a special sub-head in these s, vide paragraph 2fi8. In the case of other works, the progress of the realisation of receipts should be watched through the of Special Recoveries (vide paragraph 502), which should be posted from sanctioned estimates in respect of credits anticipated therein, and from the s in respect of receipts realised from time to time. Note 2.—The Divisional ant should see also that savings due to

abandonment of parts of a work, as evidenced by the quantities of the work executed or otherwise, are not utilised towards unauthorised expenditure.

A fter check every voucher should be enfaced w ith the w ord "checked" over the dated initials of t D ivisional A ccountant, as w ell as of any clerk w ho m ay have applied a prelim inary chec V ouchers not subm itted to audit (vide paragraph 525) should be "cancelled" by m eans' of a perforating or endorsing stam p and kept carefully, to be mable ade for avail test audit w henever dem anded by the A ccountant G eneral. Note 1.—Vouchers relating to contingencies, which do not amount to more than rupees twenty-five each, should be dealt with in the manner indicated in the certificate of the disbursing officer printed on Form T. R. 33. Note 2.—Stamps affixed to vouchers should be so cancelled that they cannot be used again, and if with this object they are- punched through, care should be taken that the acknowledgment of the payee is not destroyed thereby. Note 3 .—Vouchers relating to new supplies of tools and plant should be completed by noting on them the name of the month in the s of which the articles acquired were brought on to Form 13, of Receipts of Tools and Plant. The results of the examination of s and vouchers received from Sub-divisional Officers should be intimated to them in all cases in which it is necessary to obtain further information, s, vouchers^ certificates, etc., or to direct them to correct the relevant records of their offices or avoid the recurrrence of any irregularity. The procedure to be observed may be prescribed by the Divisional Officer. The records connected with the results of the examination should be retained so as to be available for the ant General's inspection. C.—SETTLEMENT OF S WITH TREASURIES As soon after the expiry of the month as possible, a monthly settlement should be effected with all treasuries in respect of the transactions of the entire division with them. For payments into treasuries, consolidated receipts should be prepared in Form 50 for the whole of the remittances made to each treasury, and sent to the Treasury Officers for signature. For cheques drawn, the books, duly completed for the month, should be obtained from the Treasury Officers with the certificates of issues from treasuries (which are prepared in the form reproduced below), and their agreement with the cash books of the division should be effected in Part II of Form 51.—Schedule of Monthly Settlement with. Treasuries, which also gives details of the differences. I hereby certify that the total issues made from this treasury on cheques drawn against the of Mr. , Officer-in-charge, Division, during 19 , amounted to Rs. (in words). The certificate of agreement should be recorded in the book over the signature of the Divisional Officer without recording any details of the uncashed cheques or other differences. Note 1.—The book or list of cheques cashed is written up in Form T.R. SI. It should remain in the divisional office as an record of the office and should be sent to the treasury periodically on fixed dates (at

weekly intervals in the case of the treasury at the divisional headquarters) to be written up. The identity and the amounts of the cheque entered as cashed should be examined at the earliest opportunity, the book being initialled (and dated) by the Divisional ant in token of the check. Note 2.—Form 51 is required for submission to audit in original, vide paragraph 523. The office copy of the details recorded in it should be maintained in the cash book of the divisional office, the entries being made, over the signature of the Divisional Officer, just after the closing entries of the month referred to in paragraph 78. Note 3.—If the Divisional Officer is placed in with any treasuries which are in with an ant General other than his own, or with a military treasure chest, a separate Schedule of Monthly Settlement with Treasuries, Form 51, should be prepared in respect of the treasuries of each circle of . As sub-divisional cash books are closed on -various dates before the last date of the calendar month, and the s of subtreasuries are also not closed on that date, transactions recorded in the cash books of the Public Works Department for a month may sometimes be responded to by the treasury in an earlier or a subsequent month. This disbursing factor should be borne in mind. Differences which are neither due to this cause, nor represent amounts of uncashed cheques, should be settled expeditiously in consultation with the Treasury Officer concerned. D.—COMPILATION OF S 1.3-Monthly s (a) INTRODUCTORY . Before the actual compilation of the various schedules and schedule dockets, etc., is undertaken, the Abstract Book, Form 81, m ay be" written up from the original Cash Books, Abstracts of Receipts and Issues of Stock, and the Transfer Entry Book in accordance with the instructions printed on the standard form. The Book will consolidate all thetions transac of the division and will thereby facilitate the location of errors and omissions made in the com pilation of the Monthly from the schedules and also serve as an independent check over the s compiled. so (b )SC H ED U LED O C K ET.S As cash vouchers and transfer entry orders, relating to (i) charges on works other than percentages charged for establishment, tools and plant, etc., and (ii) other items of expenditure or disbursement for which a contingent bill is not required, come to hand and are scrutinised, they should be posted into Schedule Dockets in Form 61, a separate form being used for— each work to be ed for in a Schedule of Works Expenditure, Form 63, or in the Schedules of Deposit Works and Takavi, Works, Forms 65 and 66, each manufacture or other item of expenditure debitable to Stock and to be ed for in the Schedule of Debits to Stock, Form 72 (vide paragraph 517), each separate class of charges (including refunds of revenue) for which a schedule in any other form has to be prepared under the rules in this chapter.

Cash receipts which have to be taken in reduction of expenditure (vide paragraph 176) should be posted as refunds, with brief particulars of the transactions. At the end of the month, the schedule dockets should be completed in respect of the Stock transactions by posting therein all the Stock debits and credits of the month as recorded in the lower part of Forms'10 and 9, Abstracts of Stock Issues and Stock Receipts, respectively, omitting those brought to through the Cash Book and the Transfer Entry Book, vide Note 2 below paragraph 111. The total of the month's stock transactions relating to each schedule docket should be entered therein as a single figure, plus or minus according as it is a debit or a credit, and if there are both debits and credits to be entered, the .net result only should be posted. Thus in the case of schedule dockets for works, this figure represents the total issue of materials from stock to the work and the materials transferred from work to stock will appear as refunds under the heading "Transfer Entries". The schedule dockets should then be totalled and reconciled with the works abstracts in the case of works, and with the schedules concerned in the case of dockets of class (c) above. All the vouchers (including acknowledgements for stock supplied to contractors), transfer entry orders, survey reports, and sale s which are required to be submitted to the ant General (vide paragraph 525) should then be attached to the respective scheduler dockets which should be numbered in a separate series for each month. Note 1.—The ant General may, however, at his discretion permit Divisional Officers to post the Schedule Dockets at the end of the month from the Works Abstracts as soon as the latter are completed and checked. The ant General may also at his discretion dispense with the preparation and submission of a Schedule Docket for a work when the outlay on that work consists entirely of payments on muster rolls or other vouchers not required to be submitted to him. In that case, the Divisional ant must record a certificate in the last column of the Schedule of works expenditure against the relevant item that the vouchers in of the item are such as are not required to be submitted to the ant General under the rules. Note 2.—The audit of schedule dockets is conducted in the ant General'* office on the assumption that petty vouchers and initial stock s in of the certified amounts of unvouched and stock charges have been duly audited by the Divisional ant, in detail and are available for test audit. The Divisional is therefore personally responsible for the accuracy of these amounts as stated in schedule dockets. Note3.—Some of the schedules referred to in clause (c) above include charges for works ed by a Schedule of Works Expenditure. Such charges and other transactions relating to the works expenditure should be posted in the schedule dockets for the works concerned. For percentage recoveries made on of establishment, tools and plant, and s and audit charges (vide Appendix 5), a single schedule docket should be prepared in Form 62 embracing all Government, as well as non-Government, works on which these percentages may be leviable under rule. Note.—This form serves as the transfer entry order relating to these recoveries (vide paragraph 492) and should, therefore, be signed by the Divisional Officer.

( c )R E G I S T EARNSDS C H E D U .L E S All cash and transfer entry transactions of the m onth, other than those noted in the m argin, be should posted into one of the schedules or s nam ed below, to which the transaction relates:— Expenditure on Works. Expenditure on stock Transactions referred in paragraph521 s of Receipts and Recoveries on Capital .

separate capital ac counts are kept, one for each separate system or project.

s of Rents of Buildings and Lands, Form 49graph (para 194), a sepa rate being maintained for each major head, etc., as in respect of Nos. (i) to (iii),

iv.

Schedule of debits to "Adjusting be tween Central and provincial Governments,"and

v.

Schedule of credits to "Adjusting between Central and Provincial Governments",

vi.

All in Form 77-A

vii. Schedule of Debits to ''Adjusting with Railways," and Schedule of credits to "Adjusting with Railways,"

viii.

Schedule of Debits to Rem ittances, and Schedule of Credits to Remittances,

both in Form 77

Schedule of Debits to Miscellaneous Heads of , and I Schedule of Credits to Miscellaneous Heads of .

both in Form 6.

Suspense , Form 67, in respect of transactions falling under the Heads "Purchases". and "Miscellaneous P. W. Advances" vide paragraph 348 and 361. Deposit , Form 67 (vide paragraph 401), Schedule of London Stores, Form 71 (vide paragraph 369), Schedule of Deposit Work, Form 65 (vide paragraph 410), Of these s and schedules, Nos. (i) to (iv) and (xiii) to (xvii)* have already been described in the paragraphs quoted against each. Note 1.—Rent and other revenue receipts pertaining to (a) Military Engineer Services, (6) Royal Pakistan Air Force, (c) Posts and telegraphs Department Works and (d) Archaeological Works of the Central Government

referred to in paragraph 515, should be posted in separate s, Forms 49 and 46, for each (as required). Note 2.. —A separate schedule should be prepared for each class of receipt for which a separate is maintained. Note 3.—When under a major head of revenue, there are more than one system of works, for which separate capital s are kept, a summary of the receipts of all systems working up to the totals of the major head, should also be prepared. Schedules (v) to (vii) are intended to bring together all transactions which originate in the division and have to be adjusted by the ant General through the major heads "Adjusting between Central and Provincial Governments" and "Adjusting with Railways". The transactions relating to "Adjusting between Central and Provincial Governments" should be detailed by each Government and those relating to "Adjusting with Railways" should be grouped by each Railway. Note.—Kerns or groups of items for which details are given in separate schedules, e.g. Schedule of Receipts. (Form 46) and works expenditure (Form 64), should be shown as a single item. Schedules Nos. (ix) and (x) are the schedules in which all remittance transactions, other than those mentioned in (c) above, are collected, the entries being grouped under the headings given in the sample entries of Form 77. Subject to such instruction as may be issued in this behalf by the ant General, schedules No. (xi) and (xii) are intended to collect all disbursements and receipts which do not pertain to any of the other schedules mentioned in this paragraph or to any of the works or stock expenditure schedules referred to in paragraphs 515 to 517. These transactions are adjusted finally in the books of the ant General, and ordinarily affect one of the non-Public Works major heads of revenue or expenditure (e.g. IV—Taxes on Income', 'XXII Jails and convict Settlements', XLIV— Receipts in aid of Superannuation', '26—Audit' and '57—Miscellaneous') or debt heads of (e.g.. 'O—unfunded Debt', P—Deposits and Advances— Subventions from Central Road Fund'). Note.—Income tax deductions from work-charged establishments, percentages chargeable on European Stores, recoveries of pensionary charges comprised in the percentage charges levied for work done and receipts on of cemetery endowments invariably appear in the Schedule of Credits to Miscellaneous Heads of s. Similarly percentage recoveries for s and audit appear as credits or minus debits in the Schedules of Credits or Debits to Miscellaneous Heads of respectively, according as the amounts are creditable to "XLVIMiscellaneous—Fees for Government Audit " or " 26-Audit. Expenditure on works met from subventions from Central Road Fund will appear in the schedule of Debits to Miscellaneous Heads of . See also paragraphs 414, 418 and 420 for expenditure on works relating to certain Local Funds. As regards other transactions, they should not be classified under the final or debt head concerned and shown in the Schedules of Credits or Debits to Miscellaneous Heads of , unless the ant General has authorised this : ordinarily they should be

classified by Divisional Officers under the remittance head " Public Works Remittances— III Other Remittances " and included in the Debit or Credit Form 77, as the case may be. See also paragraph 12 and 13 of Appendix 3. At the end of the month, the stock transactions of the month, as recorded in the Abstracts of Stock Receipts and Stock Issues, Forms 9 and 10, excluding transactions brought to (vide Note 2 below paragraph 111) through the Cash Book and the Transfer Entry Book, should be incorporated in the schedules referred to in paragraph 513, and the schedules should be completed in all other respects, e.g., (1) in the Debit Schedules 77-A, 77 and 76 and in the Deposit should be posted, from the detailed schedules concerned (vide paragraphs 515 and 516), the total amount of works expenditure debitable to each head of , Government, department, division or office (see also paragraph 401) and (2) the total amount of the cheques drawn during the month should be entered in the Credit Schedule, Form 77, as a single entry for treasuries of each circle of , under the sub-heads "II—Public Works Cheques" or "III—Other remittances—(b) Items adjustable by Public Works Officers", as the case may be, of the head "Public Works Remittances" (see also Note 3 below to paragraph 508). Note 1.—Expenditure on famine relief works should be entered in Debit Schedule 76. Note 2.—In the Schedule of Debits to Remittances the expenditure on the works referred to in clause (a) (ii) to (a) (v) of paragraph 515 should be shown separately from that on other works. (d) SCHEDULE or WORKS EXPENDITURE. After a reconciliation has been effected between the totals of works abstracts and relevant schedule dockets, a Schedule of Works expenditure should be prepared in Form 63, separately for expenditure relating to each of the following classes:— Each major head (or a division thereof shown separately in column 1 of the classification table of Appendix 2) under which expenditure is recorded. Note.—This form is not used for Manufacture transactions, vide paragraph 517. Military Engineer Services, Royal Pakistan Air Force, Posts and Telegraphs Department Works, and

entrusted to the division as a standing arrangement.

Archaeological Works connected with the conservation of ancient monuments which are debitable to the Archeological Department. All other Government works including occassional works of clauses (ii) to (v). All non-Government works other than Deposit Works and Takavi Works, for which separate schedule are prepared in Forms 6.1 and 66 respectively, vide paragraphs 410 and 424. Only those works on which expenditure has been incurred during the month should be included

in the schedule, the entries being detailed in the order of the prescribed heads of the s classification in the case of works of classes (i) to (v), and grouped separately for each Government, department, division, local body or other party concerned, in the case of works of classes (vi) and vii. All works forming part of a single project or system should, in all cases, be grouped together. Note 1.—In the Schedules for works of classes (/) to (v), money column 5 for "Total charges of the month " should be totalled so as to bring out separately the totals for (1) each minor head, (2) each primary unit of appropriation (if any) subordinate to a minor head, and (?) each group of works for which a separate lump sum appropriation has been placed at the disposal of the Divisional Officer or a controlling authority. Against each total of the last category should be given (a) in column 6, the total charges of the year which will be arrived at by adding the total of the month to the total of the year as given in column 8 of the previous month's schedule, and (/>) in column 7 the lump sum appropriation, if placed at the Divisional Officer's disposal. Note 2.—In the schedules pertaining to works of classes (v/) and (vii), the entries relating to each work should be made separately for "work expenditure" and "percentage charges " (for establishment, tools and plant, s and audit charges, etc.) one line being used for each of these two charges and a third for the total charges on the work. Note 3.—Save as provided for in Note 1, it is optional with the Divisional Officer to make entries in columns, 6, 7 and 9 in respect of individual works. These columns are not provided for in the fair copy, Form 64) of the schedule required for. submission to the ant General (paragraph 523). Figures entered in Column 6 of the office copy under the provisions of Note 1 should be noted in the Remarks column of the fair copy. S im ilarly, the S chedule of D eposit W orks and the S chedule of Takavi W orks should be com pleted in respect of expenditure transactions, w hich should be taken from the relevant schedule dockets. 516)

(e) SCHEDULEOF DEBITSTO STOCK.

A ll debits to stock should be collected in Form 72, S chedule of D ebits to S tock. The entries in this schedule should be arranged in four (groups— I ) "M anufacture", (2) "Land, K ilns, etc.", (3) S torage and (4) "O ther sub-heads". U nder (1), should be detailed all m anufacture opera tions in progress and under (2), all w orks in progress in connection w ith the acquisition of land construction and repairs of kilns, etc.. Under (3) should be show n, the expenditure w hich incurred, after the acquisition of the stores, on w ork charged establishm ent em ployed on handlin and keeping initial s, the custody of stock and the m aintenance of the store go dow n o yards, etc. U nder (4), should be show n (a) individually, all item s of expenditure on the carriage handling, etc., of stock m aterials w hen the cost of such processes is debitable to the sub-head stock under w hich the m aterials are classified (vide paragraphs 124 and 306), (b) indiv idually, all item s of acquisition of stock m aterials for w hich an estim ate is required under rule,' and ( collectively, all other item s of acquisition of stock m aterials. In respect of each m anufactur operation, the outturn of the m(vide onth paragraph 331) should also be show n in the schedule, the operation and outturn being entered in tw o separate lines. 517)

N o te.— If the D ivisio n al O fficer is sp ecially au th orized by G ov ern m en t to san ctio n t

carriag e, h an d lin g , etc., ch arge s u p to a sp ecified m on ey lim it, it w ill d evo lve u po th e D ivisio n al A cco u n tan t to co n d uc t the au dit o f in divid ua l item s o f ex pe nd itu ag ain s t th e D ivisio n al O ffice r's s an ctio ns, b u t a ll ite m s o f th is clas s s ho u ld d e tailed in the schedule. An of the suspense head "Stock” should next be prepared in Form 73, Stock . Part I of this form is the main showing the receipts, issues and balances, classified by sub-heads, separate figures being given in respect of the sub-heads 'Manufacture", "Land, Kilns, etc.," and "Storage" and all the other sub-heads (vide paragraph 352) being lumped up. Part II, the Detailed of Issues, is written up first, and from this part and the Schedule of Debit to Stock, Form 72, is prepared in Part I. 518)

(f) CLASSIFIED ABSTRACT OF EXPENDITURE. A consolidated of all expenditure (vide paragraph 14) debited against the grants of the division should be prepared in Form 74, Classified Abstract of Expenditure. The figures relating to the several major heads (or divisions thereof shown separately in column 1 of the Classification table of Appendix 2) should be entered in separate sections, arranged in the order indicated in the Appendix. 519)

M ilitary Engineer S ervices. R oyal P akistan A ir F orce. P osts and Telegraphs D epartm ent.A rchaeological D epartm ent.

Note 1.— W hen w orks for any of the departm ents nam ed in the m argin are under taken as a standing arrangemvide ent,paragraph 515 (a), and funds for the purpose are allotted to the division, the expenditure transactions connected therew ith should also be abstracted in Form 74. the classification of expenditure being that prescribed in respect of the w orks concerned; vide N ote 3 below paragraph 12.

N ote 2.— Refunds of Revenue are excluded from this Abstract, as they are treated as m inusR evenue,vide paragraph 188 and Appendix 2. "Receipts and Recoveries on Capital " are included in this Abstract m inus asexpenditure, as they are taken in reduction of the charges under the m ajor head 1concerned vide 1 S tatem ent B ofAppendix 2. (g )M O N TH LAYC C O U N T

The M onthly A ccount should be prepared in Form 80 fort presentation (w ith all ing s, schedules, vouchers, etc.) tosional the D O ivifficer and subm ission to the A ccountant G eneral. This is an abstract of the entire receipts and disbursem ents of th m onth, as w orked out in the A bstract B ook (Form 81) and as detailed in the various schedule and s, and show s also the opening and closing cash balances, and on the back of th form are printed (1) a m em orandum of m iscellaneous cash receipts paid into treasuries and (2) certificate in respect of the closing cash balances of subordinate disbursing officers, The entrie in the A ccount are divided into three groups:— (1) R evenue entries, w hich are totals of receipts G overnm ent under the several m ajor heads, as taken from the R egisters of R evenue R ealised Form 46, <2) E xpenditure entries, w hich are the totals of expenditure of G overnm ent for th several divisions of m ajor heads and are posted from the fied CAbstract lassi of E xpenditure, Form 74, and (3) O ther heads, entries in w hich representing both receipts and disbursem ent are posted from the S chedules of D eposits, Takavi W orks, A djusting A ccount betw een C entr and P rovincial G overnm ents, A djusting A ccount w ith R ailw ays, tances R em and it M iscellaneous H eads of A ccount, Form s 78 or 79, 66, 77-A and, 77 76. 520)

Note 1.—The entries posted under the several heads in the Monthly should be checked with corresponding entries in the. Abstract Book (Form 81). Note 2.—The totals of the column for receipts and disbursements must agree, and if there is any difference due to cash being in transit between two disbursing officers, its amount, etc., should be included in the closing balance and the certificate of cash balance should be amplified so as to state the amount and the steps taken to adjust the difference. 521) There are certain transactions recorded in the initial cash and stock s, which involve no operation on a revenue, expenditure, or any other prescribed head of the s classification, as every such entry is counterbalanced either at once or after an interval, by a similar entry of the reverse character. It is not accessary to include such transactions; for audit purpose, in any of the schedules and s subsidiary to the Monthly , but the Divisional ant should see that all transactions are cancelled by each other in due course. a)

b)

These transactions fall under two classes:—

Cash from Treasury.—A cheque drawn to replenish the cash chest is debited to this head in the Cash Book, and per contra the amount of the cheque is entered at once, as cash received, under the same head, a cheque drawn in favour of self being cash (vide paragraph 43) even though not cashed at once.

i.

Transfers within Division.—Remittances of cash and stock by one ing officer of the division to another, are debited or credited to this head when the remittance is actually made or received.

ii.

Save as provided in paragraph 521, all the transactions of the division, as recorded in the initial s of cash and stock and in the transfer entry book, enter one or other of the prescribed schedules, the details being in some cases recorded in ing schedule dockets. Transactions recorded in the cash book and the transfer entry book are posted direct from those sources no items being omitted; but, those recorded in the initial s of stock, Forms 8,9 and 10, are dealt with as under:— 522)

those brought to through the Cash Book or the Transfer Entry Book (vide paragraph 111), e.g., stock purchased in cash, stock sold for cash, and stock received from works, are left out, and a)

the rest are posted direct from the Abstracts of Stock Receipts and Stock Issues, Forms 9 and 10. b)

To ensure the accurate compilation of s, it is essential that the transactions referred to in (a) above are not brought to twice, and the Divisional ant should see that all items of this class are correctly separated off in the lower part of the Abstracts of Stock Receipts and Stock Issues, Forms 9 and 10, as prescribed in Note 2 below paragraph 111 . (h) SUBMISSIONTO ANTGENERAL. The Monthly is due to reach the ant General's office by such date between the 7th and 10th of the following that which to it relates, as may be fixed by 523)

the ant General in consultation with the Divisional Officer. It should be ed by the followingdocuments:— 1. Extracts from s of Revenue Realised, Form 46, and 2. Extracts

In the same for as the

from s of Refunds (of I Revenue, Form 46.

s.

3. Classified Abstracts of Expenditure, Form 74.

4.

Schedules of Works Expenditure, Form 64.

5. Consolidated Contingent Bill with (necessary vouchers), Form

T. R. 32.

6. Schedule

Dockets, Form 61 (with necessary vouchers, transfer entry orders, survey reports and sale s attached to each). (See also Note 1 below paragraph 511). 7.

Schedule Docket of Percentage Recoveries, Form 62.

8. Stock , Form 73 (with Sale s, Form 19, in

of the Cash Credits to

Stock). 9.

Schedule of Debits to Stock, Form 72.

Schedule of Purchases, Form 68 or 69," and relevant 10.

extracted from the

Schedule of Miscellaneous P. W. Advances, Form 70 sections of the Suspense , 11.

Form 67. 12.

Schedule of London Stores, Form 71.

13.

Schedule of Workshop Suspense (local form).

Extracts from s of Receipts and Recoveries on Capital , Form 46, in the same form as the s. 14. 15.

Schedules of Credits and Debits to Miscellaneous Heads of Form 76.

Schedules of Credits and Debits to "Adjusting between Central and Provincial Governments", Form 77-A. 16. 17.

Schedules of Credits and Debits to "Adjusting with Railways", Form 77-

A. 18.

Schedules of Credits and Debits to Remittances, Form 77.

Schedule of M onthly Settlem ent with Treasuries, Form 51 (with ing Consolidated Treasury Receipts and Certificates of Issues, signed by Treasury Officers). 19.

20.

Schedule of Deposits, Form 78 or 79, extracted from the sit Depo , Form 67.

21.

Schedule of Deposit W orks, Form 65 (with Reports of Progress of Expenditure).

Schedule of Takavi W orks, Form 66, with accepted Certificates of Collector referred to in paragraph 427. 22.

23.

Extract from of Receipts of Tools and Plant, Form 13, and

24.

Extract from of Issues of Tools and Plant, Form 14

with ing Survey Reports of Stores, Form Sale 18, s,

In the sam e form

Form 19, and acknowledgements of officers concerned in the

as the A ccounts.

case of stores transferred to other officers not being Divisional Officers rendering s to the same ant General. 25.

List of s submitted to Audit, Form 83. Note 1.—The Consolidated Contingent Bill is not required to accompany the Monthly if contingent charges are drawn by bills presented direct at treasuries. Note 2.—If the Divisional Officer is required by any rule to make a formal report, periodically, of the progress of expenditure on a Deposit Work, to the or depositor concerned, the report setting forth the amount of the estimate, the total deposits received, and the progressive expenditure, should accompany the schedule of Deposit Works, so that the ant General may, after auditing the schedule, the report and forward it to the local body or persons concerned. Note 3.—If the Divisional Officer is authorised to refund, without reference to higher authority, fines which have been remitted by a court of law, the original orders of the court should accompany the Schedule of Refunds of Revenue.

The schedules relating to the suspense and deposit s, Form s 68, 70, 71, 73 and 78 and the W orkshop S uspense S chedule, m ust be subm itted to the ant G eneral m onth after m onth, so long as there are balances outstanding under the concerned whether there have been transactions during the m onth or not; but, in respect of Purchases and Deposits, the alternative form s of Schedule Nos. 69 and 79 m ay be used, if so authorised by the ant G eneral, in the case of divisions w here the num ber of outstanding item s is very large but the num ber usu ally affected by the m onthly transactions is sm all. See Note below paragraph 402. In respect of the Schedule of Deposit W orks, Form 65, the Divisional O fficer m ay, if so authorised by the ant G eneral, dispense with the subm ission, every m onth, of Part II o the schedule, pro vided (1) that this P art is invariably subm itted with the s for M arch and (2) that, if Part II for any m onth contains works, any diture expen whereon has been charged to M iscellaneous P . W . Advances,extract an from Part II relating to such works only is submitted to the ant General. Similarly in the Schedule of Miscellaneous P.W. Advances, Form 70, for the months other than March, items which do not exceed Rs. 5 each may be shown in a lump sum, if so authorised by the ant General. Subject to these exceptions, the remaining schedules are necessary only if there have been any transactions during the month. 524)

525) With the exceptions noted below [as to which, however, see clause (b) below], all vouchers and transfer entry orders in of cash payments and other charges

in the s must accompany the Monthly : — Muster rolls or other vouchers in of Payments to labourers irrespective of amount. Vouchers in of payments of wages to of the work-charged establishment, the posts held by whom the Divisional Officer is authorised to sanction. Other cash vouchers, whether relating to works or contingencies, the amounts of which do not exceed Rs. 25. Invoices or other vouchers in acknowledgement of issues of stock materials, including issues of outturn from Manufacture to Stock. Vouchers in of payments made for the conversion of cash deposits into interestbearing securities, in cases in which no voucher other than the security itself or a safe custody certificate of the security exists. Note. — When a voucher of this class is not submitted to the ant General, the reasons should be noted against the entry of its amount in the schedule docket, or in the Schedule of works expenditure; see Note 1 below paragraph 511. Transfer entry orders of the classes enumerated below: — Those involving debits to Remittance heads otherwise than in respect of expenditure on works. Those relating to charges which are ed by vouchers received in transfer. Those involving a debit or credit to London Stores, or a credit to a Revenue head (Gross Receipts), or to any Miscellaneous Head of otherwise than in respect of expenditure on works. All vouchers (other than muster Rolls) in of debits to contractors should be submitted to the ant General, even though falling under any of the exceptions to clause (a). Note 1.—The provisions in clauses (a) and (b) of this paragraph apply also to vouchers received from other divisions, departments or Governments, in of transfer debits raised by them. Note 2.—The term "voucher" used in clause (a) includes Advices of Transfer Credit and Acceptances of Transfer Debit received from other divisions, departments, etc.. in the case of the docket for Schedule of Debits to Remittances. All vouchers in of payments for land acquired should be submitted to the ant General. All survey Reports of Stores (Form 18) and Sale s (Form 19) must also accompany the Monthly . Sale s in of cash credits to Stock should be attached to the Stock , Form 73; survey reports and sale s in of other credits to Stock should be attached to the schedule dockets pertaining to the works or s debited; those in of the Extract from of Issues of Tools and Plant, Form 14, should accompany that document; and the remaining survey reports and sale s should be attached to the schedule dockets relating to the works or s credited.

The documents enumerated below should also be prepared .and submitted to the ant General with the Monthly , unless the local istration has prescribed in consultation with the ant General that the transactions covered thereby shall be audited by the latter locally at the periodical inspections of divisional and other offices:— Extract from Contractors' Ledger, Form 43, prepared in Form 82. Schedule of Rents of Buildings and Land, Form 75, (with ing Statements of Rents Recoverable in cash or by deduction from Pay Bills, form 48). The Divisional ant is required to sign not only the Monthly , but also all the schedules, etc., accompanying it. It is not necessary that the Divisional Officer should sign all these documents; he must, however, sign the Monthly and the List of s,' Form 83, unless he is absent from headquarters, in which case he should send to the ant General, as soon as he can examine his books and papers on return, a report in Form 84 (with a duplicate copy of the Monthly signed by himself), without which the ant General will not the Monthly finally. The Contingent Bill must invariably be signed by the Divisional Officer. 527)

Note.—It is desirable that the Divisional Officer should make arrangements for the review by himself of all vouchers before they are submitted to the ant General, and that, unless the circumstances are exceptional, he should sign the s himself. In connection with the s for March, the following points should receive special attention:— 528)

The entry of the closing cash balance should be ed by (1) the original Cash Balance Reports (Form 5) of all disbursing officers including the Divisional Officer, and (2) a certificate of the Divisional Officer to the effect that he has obtained on or after 31st March and retained in his office, an acknowledgement from the officer or subordinate concerned, in respect of each item of imprest or temporary advance shown in the Cash Balance Reports of the Division for 31st March. a)

Note.—The Original Cash Balance Reports of subordinate disbursing officers should be initialled by the Divisional Officer before transmission to the ant General. To Part II of the Schedule of Monthly Settlement with Treasuries, Form 51, should be subed a statement, in the form given below, in respect of the cheques drawn to meet payments of works. b)

Particulars 1.

For the whole months

2. month

During the last five working days of the

No. of cheques issued

Amount.

,,,

,,,

,,,

,,,,

The Schedules of Credits/Debits to the heads "Adjusting between Central and Provincial Governments'* and "Adjusting with Railways", Form 77-A, must invariably be despatched so as to reach the ant General not later than the 7th of April of the succeeding year and all correcting entries affecting those schedules should be intimated to the ant General so as to reach him by the 12th of April at the latest. The Schedule of deposits, Form 78, or 79, should be accompanied by the of InterestBearing Securities, Form 86, referred to in paragraph 403. II.— R e v ie w o f U n s e ttle d A c c o u n ts . Contractors' Ledger and of Works. Rent s and the other records of assessment and realisation of revenue referred to in paragraph 177.

The several s and schedules relating to the suspense and deposit heads of , and the s referred to in the margin, should be reviewed monthly so that the steps necessary to effect the expeditious clearance of outstanding balances, whether by actual recovery or by adjustment in the s, may be taken regularly through out the year. In February, or early in March, special steps should be taken with a view to bring about all possible reduction in the number and amounts of out standing items at the close of the year; and within six weeks of the submission of the Monthly for March, a consolidated certificate in respect of balances, other than cash, should be forwarded to the ant General in Form 91, Annual Certificates of Balances. 529)

Note.—If the closing balance under any head is nil, it does not necessarily follow that a certificate is not required in respect of it. In all cases in which there was a balance at the commencement of the year, or there were any transactions during the year, a certificate should be recorded, the wording of it being suitably amended (if necessary) in case the closing balance is nil. Similarly, the prompt settlement of all remittance transactions, original or responding, should receive the personal attention of the Divisional ant (vide paragraph 42), who should take special steps early in March to bring to all liabilities and assets awaiting settlement, and to effect clearance, in the s of March, of as many outstanding items as possible. Liabilities, as well as outstanding debits and credits remaining unadjusted at end of March should be watched individually with a view to their clearance before the s of the year are closed finally. It is not sufficient that the divisional office has brought to all the transactions the responsibility for which devolves on itself. It is equally important that necessary action be taken to move the other parties concerned to bring to or settle the outstanding items, the intervention of the ant General being sought where necessary. 530)

Note.—In connection with transactions with other Governments and with Railways it should be borne in mind that the Central s Section of the State Bank close their books for the year by the 15th April, vide paragraph 528 (c). III.— C lo s in g th e A c c o u n ts o f th e Y e a r.

The financial year terminates on 31st March, and actual transactions taking place after that date can on no be treated as pertaining to the year. It is necessary, however, that as many of the unadjusted out-standings of, the year as possible, should be cleared within the s of the year, and the errors in coming to notice after 31st March should be set right, if possible, without affecting the s and estimates of the following year. Whilst, therefore, it is necessary that the cash s should be positively closed on the 31st March, and also the stock s in respect of actual transactions, the Transfer Entry Book and the stock s should be kept open for transfer entries relating to rectification of errors and settlement of outstandings. These s should be closed on the 20th May or on such other date, as may be prescribed by the ant General. 531)

Note 1 .—If any adjustments in s have been purposely deferred till the close of the s of the year, it is permissible to effect them after 31st March in the same way as adjustments in rectification of errors noticed after that date. Note 2.—s of transactions with other Governments and with Railways must be settled completely and communicated to the ant General by the 12th April at the latest, vide paragraph 528 (c). , The transfer entry transactions referred to in paragraph 531 should be consolidated into a special Monthly , which with all the necessary accompaniments, should be submitted to the ant General on the 1st June following, or any other, date that may be prescribed by him. This is known as the Supplementary of the year. 532)

Note.—This should be of the simplest character and should set forth only the transactions to be brought to . It is not necessary, for instance, to repeat in any of the Suspense or Deposit Schedule, the items not affected, so long as, in addition to the necessary details of the items affected, the totals for the concerned are also given. Similarly, in the Schedule of Rents of Buildings and Lands, Form 75, only the items affected and the totals need be given, and in the Extract from the Contractors' Ledger, Form 82, only the s of those contractors whose s are affected in any way. IV .— M is c e lla n e o u s R e tu rn s . Other returns which the Divisional Officer should submit to the ant General are the following :— 533)

Half-Yearly :—

H alf-yea rly sta te m e n t of th e a ssessm e n t a n d re alisa tio n s o f Irriga tion re ven ue co lle cte d th ro ug h D a nd R even ue au th oritie vide s,p arag ra ph 1 78 (c) on the d a te s p re scrib locally, ed H alf-Y e arly R eg iste r o f S to ck, F orm 12 , o n o r b efore 1 st Jun e an d 1st D e ce m be r. A n n u a lly : — R eg ister o f T oo ls a nd P lan t, F o rm 15 , o n or be fore 1 5th D ece m b er. Note.--The Half-Yearly of Stock and the of Tools and Plant will be audited locally, or in the ant General's office, as the local istration may prescribe in consultation with the ant General.

In cases in which audit is conducted centrally, the documents should be submitted in original after transferring the closing balances to the corresponding or return for the subsequent period. Where local audit is in force, only Part III (Review) of the of Stock for the halfyear ended 31st March should be submitted to the ant General's office, but all the documents should be completed by the dates fixed. V .— C o rre c tio n s in A c c o u n ts 534)

If a n ite m in the acco u n ts w hich p rop e rly b elon g s to a re ve nu e o r e xp en d itu re he ad is cla ssified w u nd er an othe r re ven ue o r expe n d iture he ad , th e erro r m a y b e corre cte d a t an ytim e be for a cco un ts o f the ye ar a re clo se d , bu t a fte r the accou n ts are clo sed , n o corre ctio n is ad m issib le e a s p erm itte d in A rticle 25 1 o f th e A ccou n t C od e , V o lu m e IV a n d in ca se s a ffe ctin g the a cco u w orks, in clu din g th o se fa llin g un de r pa ra grap h 2 9 5 of th is C od e . Note 1.—Errors in suspense s are governed by the rule in clause (b). Note 2.—If an error be detected after submission to the ant General of the Divisional Officer's Supplementary of the year, it should nevertheless be reported to the ant General for instructions unless the amount be not more than ten rupees.

A ll erro rs affe cting de b t (in clud in g su spe n se ) a nd re m itta n ce h ea ds m u st be co rre cted , h ow e ve r o l m ay be .

W he n a corre ctio n is pe rm issible , it sh o uld b e m ad e by a fo rm a l tra n sfe r en try; bu t w he n it p erm issible , it .is su fficie n t to m a ke a su itab le no te of it in th e accou n t con cerne d o r to m a k n ece ssa ry a lte ra tion s in the prog re ssive figu re s, a s m a y b e ne ce ssary.

A ll co rre ction s in accou n ts w h ich m ay b e ad vise d b y th e A cco u n ta n t G e ne ral o n au d itin g the do cu sh o u ld , a fter ve rifica tion , b e carrie d o u t in a ll rele va n t re co rd s, th e e n trie s b ein g m a de in re (qu o tin g th e a ud it no te or o the r a dvice) a nd a tte ste d by th e d ated in itia ls o f the D ivisio na l A cco un Note. ---The Divisional ant is responsible that all corrections advised by the ant General are specially brought to the notice of the Divisional Officer. VI.—PROFORMAs.

W he n the d eta ils o f an y cla ss .o f tra n sa ctio n s, a s re co rde d in th e p re scribe d accou n ts, are n o t su ff ind ica tive of the fina n cia l re su lts of the o pe ra tio n s of a g ive n p erio d , an d it is n ece ta in ssa ry to a sc th e re su lts, it is u su al to prep are pe riod ica llyp ro suita fo rm blea cco u n ts in a dd itio n .

N o te 1 .— If th e m a in te n a n ce o f s u c h s u p p le m e n ta ry a cc o u n ts is n e ce ss a ry fo r a u p u rp o s es , an d n o fo rm h as b ee n p res c ribe d b y th e A u d ito r G e n e ra l, th e A c co u n t G e n e ra l w ill d e te rm in e th e re q u ire d fo rm s in c o n s u lta tio n w ith G o v e rn m e n t, b u t if a cc o u n t are re q u ire d fo r a d m in is tra tive p u rp o s es , th e a c co u n ts w ill b e m a in ta in e d s u c h fo rm a s m a y b e ag ree d u p o n b e tw e e n th e A cc o u n ta n t G e n e ra l an d G o ve rn m e n

N o te2 .— If aP ro fo rm ac a co u n t re la te s to tra n s ac tio n s o f tw o o r m o re d iv is io n s , th e c o m p ilatio n o f it is u n d e rtak e n b y th e A c co u n ta n t G en e ra l, a n d D iv is io n a l O ffic e rs m b e re q u ired to fu rn is h th e n ec e s sa ry Pdro atefo . Arm a cc o u n t re la tin g to a s in g le d iv is io n w ill b e p rep a red b y th e D iv is io n a l -O ffic e r a n d if it is an ac c o u n t p re s c rib ed a n a d m in istra tiv e a u th o rity , th e A c co u n ta n t G e n e ra l m ay n o t b e re q u ire d to c h e c

e xc e p t in p u rs u a n c e o f a n a rra n g e m e n t a g re e d b e tw ee n h im an d G o ve rn m e n t.

If for the purposes o f P any ro form aaccou nt w hich the A ccoun tan t G en eral is re qu ired to prepare or check, it is n ecessa ry to d eterm ine the cha rges incu rre d on a p articular w o rk or service, or a grou p o f w o r service s, th e. expe nd iture thereon shou ld b e booked sep arate ly in the ge nera l acco unts, e tho ug h, und er ru le , it m ay no t b e custo m ary to estim ate or for su ch expend itu re separa D eta ile d instruc tio ns in th is conn ection w ill be issued by the A cco unta nt G eneral in con sultatio n w it G overnm e nt, w he re ne cessary. S e e also grappara h 15(d ).

T he P ro fo rm a ccounts show ing th e re sults of the w o rking o f irrigation , etc., p roject, prod uctive as w ell u npro ductive, fo r w hich cap ita l a ccounts a re ke pt, are prepared an nually b y th e A cco un ta nt G en in accordance w ith the rule s prescribed in the A cco un t C ode , V olum e IV . T he se s are kn a s the A dm in istrative A cco un ts o f Irriga tion, N avigation , E m b ankm ent an d D ra inage W orks. N ote.— For rules relatingPro to form as of irrigation water courses, see paragraph 5 of A ppendix 4. F or w o rksho p s; m an u fa cto rie s a n d qsim u a si ila rco m m e rcia u nd l erta kin g s it is u sua l to p repro pa re fo rm a a cco un ts pe riod icavide lly, p ara g ra p h s 3 35 (d) a nd 3 8 6 .

In re sp e ct o f b uild ing s in ch a rg e o f the P ub lic W omrks en t,D ewpa hich rt a re ava ila b le fo r occup a tio n a s reside n ce s, ca p ita l a n d re ven ue a cco un ts are prep ared p erio d ica lly by th e A ccou n tan t G e ne r e ach circle o f su p e rin te nd en ce , in accord a n ce w ith the dire ctio n s g iven in the A ccou n t C o d e , V o IV , an d a ny fu rth er ord e rs th a t G m oen vern t m a y ha ve issu ed . F or th is p urpo se , D ivisio na l O fficers sh o u ld fu rn ish th e A cco un tan t G e n eral an nu ally w ith th e n e ce ssa ry da ta , in re sp e ct o f .su ch bu i o f the ir d ivisio n s as m a y ha ve to be in clu d ed in the circle accou n ts, in su ch fo rm s a s m a p re scrib e d b y the . A cco un ta n t G en e ral. N o te I.— O n d o s in g th e , ac co u n t o f a w o rk in v o lv in g ex p e n d itu re o n th e co n s tru c t acquisition, or equipment of a building intended to be used as a residence, or expenditure on additions or alterations to an existing residential building, the Divisional ant should see—. that if it is/a new building, it is entered in the of Rents of Buildings and Lands, that steps are taken to obtain the orders of com petent authority to assess, or revise, the rental, as the case may be. that the correct capital cost of the building is noted for entry in the next capital and revenue s, the note being m ade in the of buildings referred to in paragraph 120 of the Central Public Works Department Code.

N o te 2 .— N o te 1 a p p lie s a ls o to e x p e n d itu re o n th e p ro v is io n o f s p e c ia l s e rv ic e s c o n n e c tio n w ith re s id e n tia l b u ild in g s , s u c h a s fu rn itu re , e tc ., fo r w h ic h re n t is c h a s ep a ra te ly . Note 3.—If a building is actually occupied prior to closing the s of expenditure on its construction, acquisition or equipment, rent is nevertheless chargeable from the date of occupancy, and should, therefore, be fixed provisionally with the sanction of competent authority.

N o te 4 .— If u n d e r th e S u p p le m e n ta ry R u le s iss u e d u n d e r th e re lev a n t F u n d a m e R u les , o r u n d e r o th e r fin a n c ia l ru le s , th e stan d a rd re n ts as w e ll as th e a llo w a n fixe d fo rm a in ten an ce an d re p airs are su b ject to a p e rio d ica l review , th e D iv isio n

A cc o u n ta n t sh o u ld see th at th ey are p un ctu ally revie w ed an d n e cessa ry revisi carried o u t in a cco rd an cethweith p res c rib e d ru le s an d p ro ce d u re . Deleted. VII.—Review by Divisional Officer

T he D ivisional O fficer should review from tim e to tim e the several s, books and s as m aintained in the divisional and sub-divisional offices even though under the rules in this C ode m ay have scrutinized and initialled the individual entries or sets of entries therein. To this end m ay- require these records to be laid before him through the D ivisional A ccountant, m onthly or such other inter vals as m ay be fixed by him . T he fact of such review should be placed on record in all cases preferably in F orm 96 (M em o of R eview ) posted in a suitable position on the accou etc., concerned

CHAPTER XXIII—MISCELLANEOUS A .— C H E Q U E B O O K S A N D R E C E IP T B O O K S A of Cheque (and Receipt) Books should be maintained in Form 52, separate pages being reserved for cheque books and receipt books. Whenever on examining a Cash Book it is noticed that a cheque book or receipt book has been brought into use for the first time, the Divisional ant should enter it at once in the as a new item. At the same time the date on which the corresponding book previously in use was completely written up should be ascertained from the cash book. and noted in column 4 of the against the original entry relating to that book. The submission of the counterfoils of used cheque and receipt books for record in the divisional office (vide Paragraph 9!) should be watched through this , and as soon as the counterfoils are received they should be examined, and it should be seen in particular (i) that all items for which receipts were duly brought to in the cash book, and (ii) that the writings do not indicate any irregularity or disregard of rules requiring action on the part of the Divisional Officer. Treasury Officers are required to furnish the Divisional Officer quarterly with a statement of cheque books and receipt books supplied by them to all disbursing officers of the division on their requisitions. This statement should on receipt be compared with the of Cheque (and Receipt) Books to see that books are not obtained by disbursing officers unnecessarily in advance, or in excess, of requirements, and the numbers of the books supplied but not brought into use should be entered in the , the dates of supply being noted in red ink below the entries in column 1. The of Cheque (and Receipt) Books should be reviewed periodically and enquiries should be made of the disbursing officer concerned if there is any unusual delay on his part in bringing a book into use. Even if the cause of the delay be known, it will be found advisable to obtain an assurance from the disbursing officer that the book is in his personal custody and contains the full number of forms intact. B.— TRA NSFERS O F CHAR G E I. ---D ivisional and Sub-divisional Officers The Relieving officer will take up the expenditure of cash and stores from and for the first day of the month during which the relief took place, and submit the next monthly s in the same manner as if he has been in charge during the whole month. But the relieved officer remains responsible that proper explanation is forthcoming for transactions during his incumbency. In the case of transfers of divisional and sub-divisional charges, the cash book or imprest should be closed on the date of transfer, and a note recorded in it, over the signature of both the relieved andrelieving officers, showing the cash and imprest balances and the number ofunused cheques, made over and received in transfer by them respectively. A copy of this note, together with a receipt in the relevant form below for the stores under the immediate charge of the relieved officer, should be forwarded on the same day to the Superintending Engineer in case of divisional, or to the Divisional Officer in the case of subdivisionalcharges.

The receipts of cash and stores balances should be prepared by the relieved officer, but the relieving officer should note any inaccuracies therein so that the Superintending Engineer of the Divisional Officer, as the case may be, may such orders in respect of any deficient articles as may be necessary. A copy of the receipts may be given the relieved to officer, if desired by him.. FORM A. (For divisional charges.) Received in transfer from A. B. late Divisional Officer. ...... Division,the stores in his personal charge as detailed in the annexed list. The balance returns of stock and tools and plant in charge of all Subdivisional Officers for the half-year and year ending.......respectively are on record, and the divisional stock returns have been prepared to end of. .. .. .... ... .. ... .. . (Station and date.)

C.D., Divisional Officer..... .Division. FORM B., (For sub-divisional charges.)

Received in transfer from A.B., late officer in charge ... .sub-division the stock and tools and plant which have been in his personal custody, as detailed in the last balance return and s of receipts and issues to date. The returns for the year ended..... .the half year ended...... and for the month of.".... .for the whole sub-division have been submitted to the Divisional Officer, and the of daily receipts and issues for the current month has been written up to date. (Station and date.)

C.D., Relieving Sub-divisional Officer. II.—Divisional ants.

548) When a Divisional ant is about to be relieved of his duties in a divisional office, either permanently or temporarily, he should prepare a memorandum reviewing the s of the Division. The state of the stock and other suspense s and of outstandings in the s of w orks, sh ou ld be re vie w ed in pa rticu la r. A ll im p orta n t lia b ilitie s, a s a lso re co veries to be m a de fro m th e sta ff o r from con tra cto rs a n d o th ers sh o u ld re ce ive spe cial atte n tio n sh o uld be m en tio ne d . A n y a rre a rs o r de fe cts in th e w o rkin g o d ivision al office o r sub o rd in a te o ffices re n de ring accou n ts to it sho u ld b e sp e cified , w ith a sta te o f th e re m e die s a pp lied o r co n tem plated . O the r p oin ts re qu irin g th e sp e cia l a tten tion , of th e reli a cco un ta n t, w h e th er in reg ard to the in itia l or co m p ile d accou n ts or to O b je ction S ta tem e n ts a nd N o te s re ce ive d from th e A ccou n tan t G e ne ral, sh ou ld also be se t fo rth in de tail.

T he m em o ran dum shou ld be in a tab ular form w ith co lu m ns fo r (1 ) re m a rks by th e reliev a ccou ntan t, (2) rem a rks by th e D ivisional O ffice r, and (3 ) orders o f the A ccountant G e nera l. Th e reli a ccou ntan t sho uld exam ine it w hen taking ove r cha rg e and pro m ptly fo rw a rd it, w ith h is rem a rks, t A ccountant G en eral th ro ug h the D ivision al O fficer, w ho w ill re cord such ob serva tions as h e m ay con n ecessa ry. C — R E C O N S TIT U TIO N O F E X E C U TIV E C H A R G E S

549) W he n, in conseq ue nce o f th e reconstitu tio n of exe cutive or cha of any rgesother a rrangem en ts, the acco unts of tw o or m o re division offices al a re to b e am alga m ated, or those o f an y o ffice are e ithe r to broken be up into parts o r closed, the D ivisional O fficers concern apply ed should in tim e to th e A ccoun tant Works in progress and suspense s of works. Appropriation and sanctions not yet completely operated upon. Stock and other suspense s. Remittance s. Deposit and cash balances. Unrealised rent and other revenue, and Interest-bearring securities.

G eneral for the instruction s to be observed in re ga rd to acco un ts in g effect to the arrangem ents. O n all such occasions, the necessary tra betw een offices, of unsettled s (for exam ple , se e m a rg in ), of liabilities not yet brou gh t to acco un t, of q ua ntity s o f too ls an d a nd roa d m eta l, and o f releva nt accou nt a nd e stablish- re co rds (inclu u nu sed form s of cheque bo oks re ceipt boo ks), should re ce ive the sp a ttentionof all concerned,

D.—DESTRUCTION OF RECORDS 550) The destruction of records in Public Works offices .is governed by such rules as may be prescribed by Government with the concurrence of the ant General, provided that, in cases' not covered by such rules, the specific concurrence of the ant General is necessary before any records are ordered to be destroyed, and that in each Divisional office full details are maintained permanently in Form 97 of all records destroyed from time to time.

APPENDIX 1 (See Note 1 below paragraph 19.) DIVISIONAL ANTS The following extracts from Chapter VII of the Auditor General's Manual of Standing Orders are reproduced for general information:— Organisation The Divisional ants are constituted in a separate cadre with its own leave and. training reserve under the istrative control of the ant General. This cadre is intended to provide one trained ant for each public works division or other independent executive charge and one for each of certain appointments in the Audit Office. Proposal affecting the strength, etc., of the cadre require to be submitted to the Auditor General or the Central Government for the requisite sanction. Provided that an ant General may make consequential increase or re-adjustment including the leave reserve if a new public works division is created or an existing one abolished. Source of Recruitment Subject to such exceptions as may have been authorised by the Auditor General, candidates for appointment as Divisional ants must have ed the ission examination prescribed in Annexure I to this Chapter, and may, subject to the conditions laid down in the paragraph succeeding, be recruited from one of the following sources by the ant General:— Clerks employed in Divisional and Sub-divisional offices of the Public Works Department, who are recommended by the authorities of that department as suitable for appointment as Divisional ants. Clerks employed in the Audit Office. Graduates of the Pakistani Indian Universities and other persons considered suitable on of their special qualifications. C o n d itio n s o f R ec ru itm e n t a n d C o n firm a tio n Except for appointment in leave vacancies and subject to the power of the ant General to waive the conditions in very exceptional cases, recruits from sources (1) and (2) above should not have , attained 30 years of age on the date of their first appointment in the cadre of Divisional s. Appointments from source (3) shall ordinarily be limited to one-third of the vacancies in the permanent cadre of Divisional ants; the distribution of the remaining vacancies between the other two sources being made at the discretion of the ant General. Appointment to the cadre of Divisional ants from whatever source is treated as direct recruitment for the purposes of the communal proportion orders issued by the Central Government and the Auditor General from time to time, and the ant General is personally responsible for seeing that these appointments conform to the relative orders. It is a specific condition of the appointment that Divisional ants are liable for service

anywhere within the audit jurisdiction of the ant General including his own office, and, on their qualifying for appointment to the Subordinate s Service, are liable for transfers to the offices of the Auditor General and the Ministry of Finance of the Central Government. Every person appointed to the cadre of Divisional ants is initially treated as on probation, his confirmation being governed by the provisions in paragraph 255. Clerks recruited from sources (1) and (2) (Paragraph 249) and who the Divisional Test examination (Paragraph 257) are kept in awaiting list but allowed to retain their lien in their substantive appointment till they are confirmed in the Divisional ants cadre. The relative priority of clerks from sources (1) and (2) is determined with reference to* the dates of their ing the examination. For a person appointed from source (3) his position on appointment will be at the bottom of the list of permanent Divisional ants. But those recruited from either of the other two sources, will be placed below all those who are officiating or temporary at the time. Explanation.—The waiting list includes not only those men who have already' ed the Divisional Test before appointment but all men who have ed the Saidpur Test irrespective of whether they have ed the Divisional Test or not. Confirmation in the Cadre All appointments to the Divisional ants cadre are made by selection and confirmation in it is subject to a candidate fulfilling the following conditions :— That he has at his credit— 18 m onths' experience in the s .work of Divisional or Sub-divisional offices ; 6 m onths' experience in the W orks Audit Departm ent of the Audit O ffice; 12 m onths' continuous service on probation as Divisional ant; provided the ant General m ay, for special reasons, relax any of these conditions : b)

that he has ed the Divisional Test prescribed in paragraph 258;

that the ant G eneral is satisfied that the probationer is competent to hold independent charge of the s of a division, and considers him (from reports received from the Executive Engineers) fit to hold the position of the senior member of the off ice establishment of a Divisional Off ice. c)

Explanation (1).—The period of probation should not exceed two years for recruits from sources (l) and (2) and three years for those from source (3). Failure, to fulfill conditions(A) and (c) within this period will involve removal from the cadre of Divisional ants. T h e A c c o u n ta n t G e n e ra l m a y e x te n d th e s e p e rio d s b y n m o re th a n o n e y e a r.

E x p la n a tio n (2 ).— T h e p e rio d s o f p ro b a tio n m ay als o b e au to m a tic a lly e xten d ed , If a A cc o u n ta n t G e n e ra l h o ld s , u n d e r p a ra g ra p h 2 58 , th e D iv is io n a l T e st E x a m in atio n o p ac e in a ye a r in s te a d o f tw ice , to g ive ca nd id a te s th e n u m b e r o f c h a n ce s eq u a l to th o s e th ey w o u ld h a ve h ad if th e s a id exam in atio n w ere h eld tw ice. a y ear. P ra c tic a l tra in in g

E ve ry D ivisio n a l A cco un ta n t on p ro ba tion sh ou ld ,' irre sp e ctive o f his prio r e xp e rien ce , if an y, un d co u rse o f practica l tra in in gsuch fo r period as m ay be considered essential in each case. A D eputy

A ccounta n t G e neral sh ould be e ntrusted w ith the ta sk of regula ting inana g thsupervis is co u rse o f p ra ctica l tra in in g a nd , sub je ct to su ch d eta ils tion a n ds va asria th e A ccou n ta n t G e ne ra l m a y orde r, th e train in g sh ou ld co n sist actual o f experie nce of divisiona l offices and the W o rks A udit D the epartm e n t of A u dit O ffice a nd o f a tho rou gh practica l kn o w le dg e in th eo fpro com cepilation sse s and the audit of d ivisional and sub -divisional acco unthis ts. For p u rp o se prob a tio na ry D ivision al A cco un ta n ts m ay, if n ece ssa ry, b e atta che d as ad ditio na l A cco un ta n ts. T he D ep u ty A ccou n tan t G e n e ral sh o u ld re q u b e sub m itte d to h im m o n th ly a d ia ry o f th e wand o rk dofonthe e progress m ade by the probationer in the severely practical aspects of his training.

E xp lan ation .— It m ay no t be p ossib le fo r an A ccou ntan t G en eral to g ive th e train in in th e m an ner p ro vided fo r in th is paragraph if the D ivision al A ccou ntan ts cad r u nd er his co ntro l do es no t in clu de a train in g reserve, b ut adequ ate practica experien ce sh ou ld preced e the con firm ation of an y person as D ivisio n a A cco un tant. D e p a rtm e n ta l E x a m in a tio n s A departmental examination called the Divisional Test Examination in divisional s shall be held twice a year by the ant General. This examination should be in two parts; written and viva voce. The written part should be a severe practical test of the candidate's knowledge of the rules and processes connected with (1) the preparation and examination of initial s, stock and tools and plant returns, contractors' bills and other bills and vouchers and (2) the classification and compilation of divisional s. The viva voce part of the examination .is intended to show whether the candidate can promptly give to the executive officers pf the Public Works Department appropriate advice in matters concerning the s and the financial arrangements of Divisional and Sub-divisional offices. The examination should be conducted under the supervision of a Divisional Officer or of a gazetted officer of the Audit Office. The candidate should not be allowed access to any books. He must obtain not less than 66 per cent marks in either part to the examination. An ant General shall however have discretion to hold only one examination in each year instead of two if he considers that the second examination will have the effect of increasing to an undue extent the number of s clerks qualified for appointment as Divisional ants under paragraph 256. N o te.— T o e ns ure a co m m o n stan d ard , a s pe cial p ro cedu re in trodviva u ced fo r the vo ce e xam in atio n is, th at th e o fficer co n d uc tin g th e exam in ation sh ou ld take d ow th e ans w ers g iven by each can d id ate. A sin g le exam ine r then va lu es the an sw ers all th e ca nd id ate s in b o th th e p arts o f the parts o f th e exam ina tio n. The departmental examination provided for in paragraph 257 is primarily for Divisional ants on probation but the ant General may permit candidates from among the following classes who have ed the public ission examination prescribed in Annexure I to this Chapter to sit for the examination:— officiating Divisional ants; clerks, serving either in the Audit Office or in divisional and sub-divisional offices who have been employed for at least two years on s duties in Divisional and Subdivisional offices; other clerks of the Audit Office who have been employed for at least two years on audit and s duties in the Works Audit Department and whose qualifications are so

superior that the necessary experience of divisional and sub-divisional s may, in the opinion of the ant General, be dispensed with. This permission should, however, be granted sparingly.

E xp lan ation I.— P erson s allo w ed to take the D ivision al Test E xam in ation u nd er thi p arag raph w ill no t o rd in arily be allow ed m o re th an three ch an ces, b ut th A cco un tant G en eral m ay, in sp ecial circum stan ces, allow tw o ad ditio n al ch an ces t tho se w ho m he considers deserving of the concession.

The lo ss of a chance ow ing to failu re to the exam ination w ill equally - involve fo feiture of a chance allow ed under exam ination (2) to paragraph 255 if a person of thi class sh ou ld even tu ally be selected for the p ost o f p ro batio n ary D ivisio nal A cco un tant u ndparagraph er 249.

E xplanation 2.---An officiating D ivisional A ccountant or a clerk should not b perm ittedto app ear at the D ivisio n al Test E xam in ation un der th is parag raph u nless h e is certified by his superior officer, being either a Public W orks O fficer not low er in rank than an Execu tive E n g in eer, or a G azetted A u dit O fficer, to b e regu lar* in h is attend an ce, en erg etic, of m o ral character an d b usiness h ab its so as to ind icate th a h e p ossesses ap titu d e for th e w o rk of a D ivisio nal A ccou ntan t and to have reason ab le p ro sp ect of p assing the m ination. exa E xplanation 3.--M en referred to in clauses (I) to (iii) above w hose age exceeds 30 years,are not eligible to sit for the exam ination under this paragraph .

B ut the A ccountant G eneral m ay relax the age lim it in such individual cases>as h considers to m erit special treatm ent under paragraph 250. The ing of a Divisional Test Examination is one of the necessary qualifications for a person to be appointed as Divisional ant [vide (b) paragraph 255] but it does not give him a claim to be so appointed. The conditions requiring the ing of the examination in the Vernacular that apply to subordinates in the Public Works Department, apply equally to Divisional ants also. Pay

Divisional ants w hen they hold charge of the s of a Divisional O ffice, are eligible to special pay of Rs. 20/- a m onth subject to its being lim ited to Rs. 10/- for these on the old scale of pay on their reaching the Rs. 140/-stage and to its ceasing altogether at the Rs. IS O/-stage For those on the revised scale of pay, however, the special pay-is lim ited by the condition tha the pay including special pay doesexceed not Rs. 132/-

The ant G eneral is the authority com petent to allow-the annual increm ents to Division ants on the tim e scale of pay-His approval m ay be assum ed unless an order withholding the increm ent has actually been received.

Divisional ants when attached to the Audit O ffice are-liable to perform the duties of th supervising staff w ithout a claim for any special or enhanced pay. P rom o tio n of the Divisional ants' cadre are eligible to-qualify for appointment to the Subordinate s Service subject to the conditions governing appointments to that service (vide Chapter V> Necessary facilities are afforded by using the provision of

paragraph 253 and posting from time to time a selected number of Divisional ants to work in the Audit Office. Note.—Divisional ants on ing the Subordinate s Service examination are allowed an addition of Rs. 2 to the ordinary rate of increment issible to them. Confidential Reports The ant General is responsible for maintaining the-confidential Report of the Divisional ants but as these ants work largely under the immediate supervision: of the Public Works Department' officers each Divisional Officer will forward to the ant General a confidential report in Form given in Annexure ll on the work and conduct of the Divisional ant:— 1.

on the 1st of. April each year, and

2.

when the executive Officer, himself vacates the charge of the Division.

A separate report should be written on each Divisional ant who-has served under the Divisional Officer since the submission of the last report. No report need be sent on a Divisional ant who has not served under the Divisional Officer for more than three months unless there is anything special which should be brought to the notice of the ant General. The report should be written in the Divisional Officers own handwriting and should be forwarded by him confidentially to the ant General by name, no copy being kept in the. Divisional office. Any point in which the ant is specially good should be mentioned, as also any defects of character or other shortcomings. A considered opinion on the ant's reliablity in all respects and ability to manage the staff well will be specially valuable. The Central Government, Home Department's instructions (Home Department letter No. F-281-33-Estt., dated 14th July 1933) about communicating adverse comments on Government servants apply mutatis mutandis to the Divisional ants also and it should generally be the concern of the reporting officer to choose the method of so doing with due regard to the character and temperament of the official reported upon. The main object is that the official upon whom .a report is made should have a chance of rectifying remediable defects. The effect of any advice or onition given should invariably be mentioned in the confidential report. The Divisional ant is himself responsible for drawing the attention of the Divisional Officer, in writing, to the provisions of this paragraph. * * * * * * The Audit Officer inspecting the s of the division should also submit to the ant General a confidential report, written in his own handwriting on the work and qualifications of the Divisional ant as judged mainly by the quality of the work inspected by him. This report should mention inter alia how far the Divisional ant keeps himself posted with the relevant rules and procedure relating to audit and s and has his personal copies of the codes and other books of reference corrected and up to date. A confidential report on any clerks of the division who have applied for appointments under the ant General may also be prepared by the Inspecting Officer, if so desired by the ant General. Postings

Postings of Divisional ants to Divisions are ordered by a Deputy ant General acting under the general control of the ant General. Except in individual cases where a qualified Divisional ant is not available and where a purely temporary arrangement is permissible, no person ineligible to be appointed to the cadre of Divisional ants may be posted to a Division. Postings should also 3>e designed to provide for a trained ant for each Divisional office; and, in particular, for an experienced Senior ant to new construction divisions or to divisions the s of which are either heavy or of a peculiar nature. Transfers Subject as far as is practicable to the expressed wishes of Superintending Engineers transfers of Divisional ants from one Divisional office to another are made by the ant General on his responsibility and at his discretion. When a Divisional ant is about to be relieved of his duties in a divisional office, either permanently or temporarily, he should prepare a memorandum reviewing the s of the Division. The relieving ant should examine it and forward it promptly with his remarks to the ant General through the Divisional Officer who will record such observations as he may consider necessary. M is ce lla n eo u s . The relative provisions of Chapter VI on the clerical staff, of the Pakistan Audit Department on miscellaneous matters, extracted below,, apply mutatis mutandis to Divisional ants:— C o n d u c t, d is c ip lin e , e tc The Government Servants' Conduct Rules are applicable to all of the establishment. Paragraphs 102 and 103. extracted below, apply mutatis mutandisto clerical staff and regulate a. clerk's acting as arbitrator and giving expert evidence, and Paragraph 105, extracted below, also in respect of applications for transfer:— On the subject of arbitration the following rules have been down:— laid A Government servant shall not act as arbitrator in any case without the sanction of his immediate superior unless he be directed so to act by a Court having authority to appoint an arbitrator. No Government servant shall act as an arbitrator in anywhich case is likely to come before him in any shape in virtue of any judicial or executive office which he may be holding, If a Government servant acts as arbitrator at the private request of disputants, he shall accept no fees except as provided in the rules framed by the Central Government under Rule of the 47 Fundamental Rules. If he acts by appointment of a Court of Law, he may accept such fees as the Court may fix, An officer called upon by a Court of Law to act as a commission to give evidence on technical matters may comply with the request provided that the case is not of such a nature as will be likely to come before him in the course of his official duties, and he may accept such fees as are fixed by the Court. The transfer of the services of a Government servant from one Government office or department to another is regulated by the "Government Servants' Application for

Posts (Central Services) Rules", relevant portions of which are reproduced below:— “An applicant for appointment to a Central Service or to any post in a Central Service shall not be eligible for appointment if he is in the service of the Government and has applied without the consent of the Head of the Office or Department of the Central Government under whom he is employed, or, if he is employed under a Provincial Government or the authority empowered by the Provincial Government to accord such consent. Permission to a Government servant employed in a Central Service to submit an application for a post, to appear for an examination for a post, or to transfer his services to a post in another office or department of the Central. Government or under Provincial Government, shall ordinarily be granted unless the head of the office or department in which he is employed considers that the grant of permission would not be consistent with the interests of the public service." The rules relating to attachment of pay contained in Rules 225 to 229, Compilation of Treasury Rules, Volume I, apply to all personnel serving in the Pakistan Audit Department. 229)

P rivate W o rk. of the clerical staff are not permitted to undertake the audit of s or other similar private work otherwise than under the rules framed by the Central Government under rule 47 of the Fundamental Rules. * * * * * * The instructions in paragraphs 106 and 107, extracted below, about the acceptance of honorary work of a social or philanthropic nature and about acting as correspondents of newspapers apply also to clerical establishments:— Honorary work of a social, public or philanthropic nature may be undertaken by an officer without the special permission of the Auditor General who should however be consulted before any very important or onerous unpaid duties are assumed. Note.—Remunerated private work is governed by the Fundamental Rules. No officer should act as correspondent, honorary or paid, occasional or regular, to newspapers and journals, or edit any newspapers or any other periodical publication without the permission of the Auditor General. Medical Attendance The subordinate employees of the Central Government stationed in territories istered by a Provincial Government are entitled to free medical treatment on the same scale as allowed by the Provincial Government to corresponding classes of establishment. - In, Provinces where there is no reciprocity or where reciprocity has been suspended, the Central Government have decided to reimburse charges which, are paid by subordinates to Provincial Hospitals. Medical attendance ordinarily includes—

.

.

medical attendance at the entitled Government servant's residence or at the consulting rooms of the authorised medical attendant including such surgical treatment as can suitably be given at the Government servant's residence or at the consulting rooms of the authorised, medical attendant, and such treatment as is normally provided by a Government hospital with its own staff, equipment and apparatus,, in cases where the authorised medical attendant considers it desirable in the interests of the patient that he should be sent to a Government hospital

to which he is entitled to be itted. ANNEXURE I (Referred to in paragraph 249) Rules for the Public Examination qualifying for ission to the Cadre of> Divisional ants (Not printed.)

ANNEXURE II. Confidential Report on the work and conduct of Divisional ants (Referred to in paragraph 265) Name of the Divisional ant Division in which employed Period to which the report relates dated Forwarded to

No.

ant General. Divisional Officer. Division.

APPENDIX 2 (See paragraph 12.) List of Major and Minor Heads of Public Works Receipts and Disbursements.

Major Heads

Minor Heads R E V E N U E H EA D S

C — Irrigation, N avigation, E m bankm ent and D rainage W orks. (1) XVII.----IRRIGATION, NAVIGATION,EMBANKMENT AND DRAINAGE WORKS FOR WHICH CAPITAL S ARE KEPT----

A. Irrigation Works. (1) Productive Works. Gross Receipts.

Direct Receipts — Water rates (2) Owners' rates. (3) Water-supply of Towns. (4) Sales of water. (5) Plantations. (6) Other canal produce.(7) Water-power. (8) Navigation. (9) Rents. (10) Fines. (11) Receipts from workshops. (12) Recoveries of expenditure. (13) M iscellaneous. (14) Receipts in England. Loss or gain by exchange. (15) Deduct—Refunds. Portion of Land Revenue due to W orks. (16)

D e du ct— W o rkin g E xpense s

Extensions and Im provem ents. (17) M aintenance and Repairs. (17) Establishm ent.(18) Tools and Plant.(19) Suspense. (20) Charges in England.(21) Loss or gain by exchange. (15)

N et R eceipt* (2) U nproductive W orks. G ross R eceipts

Same as for A (l).—Productive works.

D educt—W orking E xpenses N et R eceipts or P aym ents.

For the classification of expenditure and revenue pertaining to Irrigation, Navigation, Embankment and Drainage Works, under major .heads and sections thereof, see Statement A appended. Sale proceeds of water for irrigation purposes only. Rates imposed on owners of land in respect of the benefit which' they derive from irrigation. Sale proceeds of water supplied to towns for domestic purposes only. Sale proceeds of water supplied for purposes other than irrigation or town consumption. S a le pro ce ed s o f p ro du ce fro m re g ular can a l pla n ta tio n s. S a le p ro ce ed s o f prod(e uce .g ., w oo d , grass, e tc.) fro m can a ls o r ta n ks o the r th an fro m re gu la r p la n ta tion s. Mill rents and all charges made for water applied to turn machinery. Transit dues, transport profits, tolls and hire of ferry boats, etc. Includes rents of buildings, furniture and other special amenities but excludes rents of land. Suitable detailed heads should be opened for* the record of several kinds of these rents according to local requirements. Fines for wastage of water and infringement of canal rules. Receipts from quasi-commercial workshops, which are not to be taken in reduction of expenditure under the Note below paragraph 384. This head should be sub-divided according to the requirements of the pro-forma s of the workshops. See Statement E appended. Includes receipts by sale of drift wood, rents of land, supervision charges on sale of stock, value of stores found surplus, profits on stock due to revaluation, lapsed deposits, and

fines (other than those for wastage of water and infringement of canal rules, vide 11 above) and confiscated deposits which do not represent compensation for damage to works in progress. Note I.—When a fine is imposed or deposit confiscated with the object of defraying expenditure caused by the action of an individual or firm, as when a contractor is penalised for abandonment of his contract owing to the fact that such abandonment has increased the cost of the work, the amount of the penalty may 'be taken in reduction of the expenditure. Note 2.—Should the local istration deem any source of revenue, not specifically mentioned in the minor heads provided, to be of sufficient importance to necessitate a separate being kept of it, this can be done by opening a detailed head for the purpose-under the minor head "Miscellaneous". E n trie s u n d e r th is m in o r h e a d d o no t a p p e a r in th e aDcco ivision u n tsaloO f" fficers.

A d ju stm e n ts in re sp e ct o f c re d its d u e to th e w o rks , su c hmaesn te on fh la a nnce d re ve n u e , in te re st o n th e p ro c e e ds o f th e sa le s o f w as te lan d , a fte r d e d u ctio n , w h e re n e c es s a ry, o f th e co st o A d m in is tra tio n . T h e d e ta ile d cla s sifica tio n of "w o rk s e xp e n d itu re is g iv e n in : S ta te m e n ts B a nd C a p p e n d e d . The detailed classification of the minor head "Establishment" is given in Statement D appended. The divisions are (1) New Supplies, (2) Repairs and Carriage, (3) Deduct-Recoveries and (4) Lump-sum charges creditable to other Governments, Departments, etc. The first of these is further divided into Scientific instruments and drawing materials, Plant and machinery, Tools, Navigation plant, Camp equipage, Live stock, and Office furniture. The third of these is intended for the record of recoveries on of tools and plant charges, when these are taken in reduction of expenditure, vide Statement E, clause 4 (ii). The sub-heads are (1) Purchases, (2) Stock, (3) Miscellaneous P.W. Advances, (4) London Stores and (5) Workshop suspense. See also-Chapter XIII and paragraph 380. Generally the minor head is sub-divided into— Leave Salaries and Deputation Pay. Sterling Overseas Pay. Other charges. Stores for Pakistan. Items 1 to 3 do not appear in the s rendered1 by the Divisional Officers, but are incorporated in the general s by the ant General. Item 4—Stores for Pakistan is ed through London Stores in. accordance with the procedure laid down in paragraph 36.

Major Heads

Minor Heads

C— Irrigation, N avigation, E m bankm ent and D rainage---concld W orks. XVII. ----IRRIGATION, NAVIGATION, EMBANKMENT AND DRAINAGE WORKS FOR WHICH CAPITAL S ARE KEPT----contd.

Direct Receipts — N avigation. (9) Sales of W ater.(5)

B. Navigation, Embankment Drainage Works.

Plantations,(6)

(1). Productive Works.

Rents. (10)

Gross Receipts

Recoveries of expenditure. (13) M iscellaneous.(14) Receipts in England. Loss or gain by exchange. (15) Deduct—R efunds.

Deduct—W orking Expenses Net Receipts (2) Unproductive W orks. G ross Receipts Deduct—W orking Expenses Net Receipts or Paym ents. XVIII.—IRRIGATION, NAVIGATION, EMBANKMENT AND DRAINAGE WORKS FOR WHICH CAPITAL

Portion of Land Revenue due to W. orks (16) Sam e as for A (1) above. Same as for B (1) above. Direct Receipts— Water rates.(2) Owners' rates. (3) Water-supply of Towns. (4) Sales of Water. (5) Plantations.(6) Other canal produce.(7) Water-Power. (8) Navigation. (9) Rents. (10) Fines. (11) Recoveries of expenditure. (13) Miscellaneous. (14) Receipts in England. Loss or gain by exchange. (15)

B. Navigation, Embankment and Drainage

Deduct—Refunds.

Works.

Portion of land revenue due to works. (16) Direct Receipts— Navigation . (9) Sales .of Water. (5) Plantations, (6) Rents. (10) Recoveries of expenditure. (13) M iscellaneous.(14) Receipts in England. Loss or gain by exchange. (15) Deduct—Refunds Portion of land revenue due to w orks. (16)

H .— C iv il W o rk s a nisdc eMlla n e o u s P u b lic Im p ro v e m e n t. XXXIX--CivilW O RKS

Rents. (10) Ferry Receipts. Tolls on roads. Receipts from W orkshops. (12) Recoveries of expenditure. (13) M iscellaneous.(22) Receipts in England. LOSS or gain by exchange. (15) Deduct—Refunds.

Includes rents of land; sates of produce; including wood, grass, fruits, vegetables, etc., from compounds of buildings when such produce is Government property; supervision charges on sales of stock; value of stores found surplus; profits on stock due to revaluation; lapsed deposits; and fines and confiscated deposits which do not represent compensation for damage to works in progress [vide Note 1 under (14)]. A separate detailed head should be provided for any important class of miscellaneous receipts brought to under this head.

Major Heads

Minor Heads EXPENDITURE HEADS.

C. - Revenue of Irrigation, Navigation, Em bankm ent and Drainage W ork (1). 17.—INTER E STO N W O R KSFO RW H ICHCAPITALSAREKEPT. (23)

Irrigation Works.

18.—OTHERREVENUEEXPENDITURE.

Works.

A. Irrigation Works.

Extensions and Improvements. (17)

(1) Works for which no capital s are kept.

M aintenance and Repairs. (17)

Navigation, Embankment Works.

and Drainage

Establishm ent.(18) Tools and Plant.(19) Suspense. (20) Charges in England. (21) Loss or gain by exchange. (15)

(2) Miscellaneous Expenditure

Establishment. (18)

B. Navigation, Embankment and Drainage Works.

Tools and Plant. (19)

1) Works for which no capital s are kept.

Grants-in-aid. (24)

(2) Miscellaneous Expenditure

Other charges. Suspense. (20) Charges in England. (21) Loss or gain by exchange. (15) As for A (1) above. As for A (2) above.

Charges under this major head do not appear in the s of Divisional Officers. Contributions to local bodies for the construction of works which in the case of Irrigation, etc., Works of Government would be classed under either “works" or "Extensions and Improvements" or for the maintenance of such works. See paragraph 405.

Major Heads

Minor Heads

C C .— C a p ita l A cc o u n t o f Irrig a tio n , N av ig atio n , E m b a n k m e n t a n d D ra in ag e W o rk s w ith in th e R e A c co u n t (1 ) 19. —CONSTRUCTIONOF DRAINAGEWORKS. (25)

IRRIGATION , NAVIGATION, EMBANKMENTAND

A. Irrigation W orks

W orks. (17)

(1) P roductive W orks and

Establishm ent.(18) Tools and Plant.(19) Suspense. (20) Charges in England. (21) Loss or gain by exchange. (15)

(2) Unproductive Works

Deduct—Receipts and Recoveries on capital . (13)

B. Navigation, Embankment Drainage Works.

Sam e as forA (1)above.

(1) Productive Works

S am e as for A (1)above.

(2) Unproductive Works

S am e as for A ( l ) above

Capital expenditure on Irrigation etc. Works should be ed for initially and finally under this head, unless such expenditure is .provided under a separate Capital Demand outside the Revenue , in which event the expenditure will be brought to under head "68"

Major Heads

Minor Heads

H .— C iv il W o rk s an d M isc e llan e o u s P u b lic Im p ro v em en ts 50.—CIVIL WORKS

Original Works (26) (27) ---Buildings. (2R) Customs. Ta xe s o n Inco m e. Salt. Opium. Land Revenue. E xcise. S ta m p s. Forest. Registration. General istration. Audit. A d m in is tra tio n o f J u s tic e . J a ils a n d C o n v ic t S e ttle mP olice. e n ts . Ports and Pilotage. (29) Scientific Departments, (30) Education.M edical. P ublic H ealth. Agriculture. Veterinary. Co-operation. Industries. Currency.

Mint. (31). Civil Works. (32) Stationery and Printing. Miscellaneous Departments. (33) Original Works (26) (27)—Communications. (34) Original Works (26)—Miscellaneous. (35) Repairs. (27) (28) (36) Petty construction and repairs by Civil Departments. (37) Establishment. (18) Tools and Plant. (19) Grants-in-aid. (38) Suspense. (20) Block Grant for transfer to Central Road Fund, (39) Deduct—Amount met from Central Road Fund. (39) D educt— A m ount m et from subventions from Central Road Fund. (19) Charges in England. (21) Loss or gain by exchange. (15) Each of the minor heads may be subdivided into major works or minor works. Original works comprise all new construction, whether of entirely new works or of additions and alterations to existing works, except as hereinafter provided; also all repairs to newly purchased or previously abandoned buildings required for bringing them into use. Repairs include primarily operations undertaken to maintain in proper conditions of buildings and works in ordinary use and also new works in circumstances indicated in clause (3) and the exceptions to clause (4) below. When a portion of an existing structure or other work, not being a road surface road bridge, causeway, embankment, ferry approach, protective or training work in connection with a road is to be replaced or remodelled (whether or not the change

involves any dismantlement) and the cost of the change represent a genuine increase in the value of the property, the work of replacement or remodelling, as the case may be, should be classed as "original work", the cost (which should be estimated if not known) of the portion replaced or remodelled being credited to the estimate for "original work "and debited to "repair". In all other cases the whole cost of the new work should be charged to "repair". N o te 1 .— In th e c a s e o f b u ild in g s th e c a p ita l v a lu e o f a n y p o rtio n o f a b u ild in g w a b a n d o n e d o r d is m a n tle d w ith o u t re p la c e m e n t s h o u ld b e w ritte n o ff th e to ta l v a lu e o f th e b u ild in g , inP ro a n fo y rmaac c o u n t o f its c o s t.

N o te 2 .— T h e e x p e n d itu re o n m in o r a d d itio n s a n d a lte ra tio n s to b u ild in g s , u p to a m o n e ta ry , lim it to b e fix e d b y G o v e rn m e n t, m a y b e c la s s e d a t th e d is c re tio n S u p e rin te n d in g E n g in e e r a s p e tty w o rk s e x p e n d itu re a n d d e b ite d to re p a irs , p ro v id if s u c h w o rk s re la te to re s id e n c e s , th e c o s t is ta k e n in to a c c o u n t in d e te rm in i c a p ita l c o s t a n d in c a lc u la tin g th e re n t in a c c o rd a n c e w ith th e ru le s is s u G o v e rn m e n t. When an existing portion of a road, road bridge, causeway, embankment, ferry, approach, protective or training work in connection with a road is to be replaced or remodelled (whether or not the change involves any dismantlement) and the change represents genuine increase in the value of the property, the whole cost of replacement or remodelling as the case may be should be classed as "new works" and the cost or value of the portion replaced or remodelled should not be debited to " repairs ". Exception. Petty and miscellaneous items of work in any material, as hereinafter described which ordinarily should be classed as "new work" should be debited to "repairs" up to a limit to be prescribed by the local istration subject to a maximum of Rs. 10,000 in any one case, provided that the works in question do not in the pinion of the Superintending Engineer form part of any comprehend theme or project covered by a works estimate:— Super-elevation at curves. Widening the formation or carriage way of a road, widening a drain, or cutting back a hillside to improve vision at curves, provided that the acquisition of land is not involved in any case. Improvements of alignment or gradients or changes of grade at Irish bridges or dips, carried out at the time of renewing a surface, provided that the acquisition of land is not involved in any case. Improvements to or reconstruction of the surface of a road in some different material where it is desirable to carry out such improvement or reconstruction at the time of renewing a surface. The construction or reconstruction of road surfaces in different materials for the purposes of experiment. The reconstruction or remodelling of bridges, converts, causeways,embankments, ferry approach, protective or training works in connection with a road. Note.—Item (includes replacement of boats and other apparatus connected with ferries. In addition to all repairs and renewals in material similar to that pre-existing, the following items of road work should be classed as " repairs " :—

Ordinary repairs and maintenance including surface painting and the necessary addition of stone chips, gravel or sand, but not including asphaltic concrete, premix asphalt macadam, bitumen grout, bitumen semi-grout, mix-in-place, cement concrete, or cement macadum. Special repairs and periodical renewals. Petty arid miscellaneous items of work in any material, as described in "exception" to clause (4) above. When a building is intended for two or more departments, all Original works and Repairs charges on it should be classified, unless ordered otherwise by Government, as pertaining to the department for which the largest accommodation "is required. Charges on a residential building should be booked under the minor head for the department for which it is intended even though temporarily allotted to a Government servant of another department. Residence not reserved for any department fall under the minor head for Civil Works. In the case of minor heads which are subdivided, if a separate subhead is not provided for residences, the charges on residences fall under the sub-head "Miscell Includes the expenditure on works in connection with the buildings only and not the charges in connection with lights etc., which are debited to the head "30—Ports and Pilotage". Survey of Pakistan; Zoological Survey; Hydro-electric Survey; Geological Survey; Exploration of Coal, Petroleum and Minerals; Mines Department; Archaeological Department; Meteorological Department; Museums, etc. Includes the expenditure on works in connection with the buildings only and not the charges in connection with machinery and equipment, etc., which are debited to the head, "49— Mint". For buildings of the Public Works Department (Civil Works Section), including residences not reserved for any department.' Includes also as a distinct detailed head, "Losses on Stock," which is meant for all general losses on stock which cannot be definitely attributed to any work, whether building or road, the s of which are open. Charges incurred by the Public Works Department on conservation, maintenance or annual repairs of ancient and historical monuments in the Central areas, which are not debitable to the Archaeological Department, are debited to this minor head. May be subdivided according to local requirements for Civil Departments (other than irrigation, Railway and Posts and Telegraphs Departments) not included in the list of minor and detailed heads under major head 50. This minor head is meant for charges on roads, bridges, ferries, tunnels, ropeways, causeways, tramways, and other means of communication, together with buildings, wells, encamping grounds, etc., for travellers, and mile-stones, fencing, arboriculture, inspection houses, and other works connected with communications. It should be suitably subdivided according to local requirements. This head should be used as sparingly as possible, i.e. only where there is absolutely no other head which can be appropriately applied. This minor head should be suitably divided so as to record the expenditure on Repairs in

the same detail as the charges on Original works—Buildings, Communications or Miscellaneous, as the case may be. One of the detailed heads may be "Losses on Stock" if it is considered necessary to have one under "Repairs" in addition to that provided under "Original Works," vide Footnote (32). The head” Repairs—Buildings" includes also taxes debitable to the Public Works Department on both residential and nonresidential buildings (vide paragraph 309), charges on of watchmen for the care of vacant buildings, and rents of hired residencies. To be divided into two sub-heads (1) Works and (2) Repairs. This minor head records expenditure on Central Civil Works in East Bengal, Punjab and Sind, the maintenance of which have been entrusted to Heads of Departments for economical and/or istrative reasons. Cash contributions to local bodies for the constructions and maintenance of works of the classes the expenditure on which, in the case of Government works, would be classed either under " Original Works (or Repairs)—Buildings—Civil Works" or under "Original Works (or Repairs) —Communications". See also paragraph 405 and Note 1 below para-grali311. The proceeds of additional duties on petrol which ^are earmarked for road development purposes are transferred annually as "a block grant to the Central Road Fund by debit to the head "50—Civil Works—Block grant for transfer to Central Road Fund". The fund is debited with the grants made to Provincial Governments and others. The charges met out of the 15 per cent, reserve retained by the Central Government in the Central Road Fund are brought to , in the first instance, under "50—Civil Works —Central", the debit under that head being set off by an equivalent amount transferred from the deposit head "Central Road Fund" so that the net charge under "50—Civil Works" will be nil. This transfer is shown under a distinct minor head "Deduct—Amount met from Central Road Fund". The subventions made from the Central Road Fund to centrally istered areas are credited to the head "Subventions from Central Road Fund" in the s of the Central area concerned. This head is debited with the expenditure on objects approved by the Central Government. The actual expenditure incurred from time to time is charged in the s to the head "50—Civil Works". At the same time, an equivalent amount of expenditure is transferred month by month to the deposit head' "Subventions from Central Road Fund" by reduction of expenditure under a distinct head "deduct—Amount met from subventions from Central Road Fund".

Major Heads

Minor Heads J .— M is c e lla n e o u s

54—FAMINE(40)

Salaries and Establishments. (42)

A . Fam ine R elief. (41)

Relief Works. (43) (44)

The term "Famine" is to be interpreted in wider sense to cover famine due to drought or other natural causes, such as flood, earthquake, or similar calamity. See also foot-note

270 of the list of Major and Minor heads of . Public Works officers are concerned only with the two minor heads mentioned here. The following detailed heads should be opened:— 1.

Pay and Allowances, Special Relief Officers.

2.

Establishments— Clerks and other superior establishments. Class IV establishments.

3.

Travelling allowances.

Contingencies. As regards Government servants the following rules should be observed:— 4.

In the case of a Government servant already in the service of Government (other than a Government servant belonging to the Defence Department), his pay and allowances together with his contingent expenditure, will be debited to the ordinary service head when he is merely an addition to an existing establishment which requires strengthening owing to famine work, but when he is detached altogether from his own regular duties and is employed mainly on famine relief, and his place in the permanent establishment is filled- up by fresh appointment, his pay and allowances together with his contingent expenditure shall be charged to the head "54-A—Famine Relief". The pay and allowances of an establishment specially entertained for, and mainly employed on, famine relief, will together with its contingent expenditure be debited to the head "54-A. — Famine Relief". In all cases falling under classes (a) and (b), travelling allowances to and from the work and also while engaged on the work as well as pay and allowances during transit, will be debited to the head to which the pay of the official while actually employed on the work is debited. The rules regulating the debit of the pay and allowances of Government servants belonging to the Defence Department deputed to famine duty are given in Appendix 3 to the Code, Volume I. Divided into communications; Irrigation Works; Other Works. The following rules regulate the classification of expenditure of Public Works undertaken for purposes of famine relict:— Public Works undertaken in consequence of the occurrence of famine, but not directly for the employment of famine-striken people and not therefore treated as relief works, will be classified in the s as ordinary Public Works are classified, except that any expenditure in excess of normal rates incurred in consequence of employment for relief purposes of unskilled and unprofitable labour will be transferred to the head "54-A.— Famine Relief". Public Works expenditure which is undertaken directly for the relief of famine and is controlled and managed under the conditions applicable to famine relief works will be charged to "54-A.— Famine Relief" whether the work is or is not one which would, at

some time or other, have to be undertaken irrespective of famine. If, however, the work on which the famine labour is employed is a revenue-producing work in respect of which a capital is kept (whether with/n or outside the Revenue s of Government), the value of the work done, reckoned at ordinary rates, will be charged to the ordinary head of , and the excess only debited to "54-A.—Famine Relief".

Major Heads

Minor Heads

CC.—Capital of Irrigation, Navigation, Embankment and Drainage Works outside the Revenue (1) 68.—Construction of Irrigation, Navigation, Works. (17) Embankment, and Drainage Works. (25) Establishment. (18) A.—Irrigation Works. (1) Productive works Tools and Plant. (19) Suspense. (20) Charges in England. (21) Loss or gain by exchange. (15) Deduct—Receipt and Recoveries on capital . (13) HH.—Capital of Civil Works and Miscellaneous Public Improvements outside the Revenue . 78.—Initial expenditure on new Capital at Delhi.

Works. (45) Establishment. (18) Tools and Plant. (19) Suspense. (20) Miscellaneous. Charges in England. (21) Loss or gain by exchange. (15) Deduct—Receipt and Recoveries on capital . (13)

81.—Capital of Civil Works outside the Revenue . (45-A.) May be subdivided according to local requirements. 45-A. The minor heads which are prescribed under the head "50— Civil Works" with the exception of "Repairs" and "Grants-in-aid" should be opened under this head. Expenditure on of restoration of damages caused by extra-ordinary casualties such as flood, fire, etc., which is permitted to be debited to this major head should be recorded under a separate minor head "Extra-ordinary Replacements".

Municipal Funds. Cantonm ent Funds. O ther Funds— Port and M arine Funds. C ivil D eposits

Public works Deposits.

O ther A ccounts A dvances Repayable

Subventions from Central Road Funds. (39) Civil Advances— Advances of the Public W orks Depart ment—Takavi W orks Advances. (49)

s with foreign Govern m ents and Indian S tates.

Current with Indian States. (50)

A ccounts w ith the G overnmofent Burm a.

A s in colum(1). n

D epartm ental and sim ilarcounts Ac

C ivil D epartm ental B alances— P ublic W orks C ash B alances.(51)

O.— L o a n s a n d a d v a n c e s b y th e C e n tra l G o v e rn m e n t. Loans to Local Funds etc.

Advances to Cultivators. (52)

Special Provident Funds instituted for non-pensionable employees. 48.

Ordinarily for use only in the cases referred to in paragraphs 413 to 418.

49.

For TakaviW orks Advances see Chapter XVI.

For use in respect of transactions with those States which acceded to Pakistan only with which the ant-General has dealings. head This should not be operated upon without special authority of the ant General. 50.

Cash balances of the Public W orks Departm ent fall under head thisin the general s. 51. 52.

See paragraph 427 (b).

Major Heads

Minor Heads REMITTANCE HEADS. S.—Remittances.

Cash remittances and adjustments between "Public Works Remittances. (53) officers rendering s to-the same I.—Remittances into Treasuries. (54) ant-General or Comptroller. II.—Public Works Cheques. (54) III. ---O ther Remittances. (55) Transfer between Public W orks Officers. (56) Adjusting between Provincial Governments.(57)

Central

and

Adjusting with Rail ways. (57) s between Civil and Civil. (58)

There is one head for Central Revenues, one for the Department of D.G. Supply and Exchange s between Civil and Posts Development, and one for each of the and Telegraphs. (58) Provinces (East Bengal, Punjab, North West Frontier Province, and Sind).

Exchange s between Civil Defence Services (including Navy). (58)

and A separate minor head for s between each Civil ant General and each Military Officer including the Controller of Naval s. (59)

For transactions of Public Works officers with Treasury and other officers of the Civil Department {including the Forest Department) within the same circle of .

Transactions originating in other circles of s are also ed on to Public Works Officers by the ant General through this head. If a Public Works officer deals with Treasuries in with another officer, the transactions on of remittance into treasuries and cheques drawn are classified as pertaining to the sub-head III—Other Remittances— (b) Items adjustable by Public Works Officers. Note.—Transactions on of remittances made to or cheques drawn on a treasury are treated as translations originating at the treasury. This head is subdivided into (a) Items adjustable by Civil and (b) Items adjustable by Public Works. For transactions between Public Works Officers (including Civil officers acting as Public Works disbursers) rendering s to the same ant General. For transactions originating in a Division on behalf of a Provincial Government or a Railway, as the case may be. The requisite adjustment against the balance of the Government concerned or the Railway Fund will be made by the ant-General through the Central s Section of the State Bank. Note.—Pending the constitution of the Federal Railway Authority, the expression Railway Fund is intended to represent a pro forma and not a real fund. In the Public Works Divisions the Exchange head is operated for such transactions originating in the Division as are adjustable in another Central circle other than Railways namely, Central (Civil), Defence and Posts and Telegraphs. This head is intended for transactions with the Defence Services, (including the Military Engineer Services). In the case of transactions with officers of the Military Engineer Services, the name, of the Military Engineer Services districts should be specified in addition to that of the Defence s office concerned. At present, there are altogether 10 Defence s Offices, as detailed below:— (1) C. M. A. Rawalpindi. (2) C. M. A. Lahore, (3) C. M. A Karachi, (4) C. M. A. Dacca, (5) C. M. A. Bahwalpur, (6) C. M A. (Pensions) Lahore, (7) Field Controller of Military s (O. R.) Lahore, (8) Controller of Field s, Karachi, (9) Controller of Air Force s, Lahore, (10) Chief s Officer (Plebiscite) Rawalpindi Receipts and expenditure pertaining to Military Engineer Services or Royal Air Force Works, executed in the Public Works Department as a standing arrangement, should be brought to as a separate item in the Schedule of Credits an Defence Services-Sub Officer, M. E. S. or Sub- Officer, R. P. A. F." as the case may be.

STATEMENT A M ain C lassificatio n o f E xpend itu re pertain ing to Irrig ation , N avig ation , E m ban km ent an d D rainn pro jects All works of Irrigation, Navigation, Embankment, Drainage and Water Storage are primarily classified into the following two sections: — A.

Irrigation works. This section includes Water Storage Works also.

B.

Navigation, Embankment and Drainage Works. This section includes receipts and charges relating to waterways, navigable canals, embankments and other agricultural and drainage works undertaken primarily not for irrigation purposes but for general improvement of the country or for general istrative purposes.

Works for either of the two classes mentioned above are classified further into:— Productive, and Unproductive. To it of a new work being classified as a Productive Public Work, the following conditions must be satisfied:— There must be good reason to believe that the revenue derived from it will, within ten years after the probable date of its completion, repay the annual interest on the capital invested calculated at 6 per cent, but in preparing a project for sanction no deduction is to be made from the total capital outlay on of anticipated excess of revenue over simple interest. Note.—Capital invested includes (1) direct charges, (2) indirect charges, and (3t alt arrears of simple interest, if any, i.e., balance of total interest over total net revenue. It must be susceptible of having clear Capital and Revenue s of it kept. Its classification as a Productive Public Work must be authorised by competent authority. The rules for determining (1) whether a work which has been classified as productive shall continue to be so classified, and (2) whether an unproductive work may be reclassified as productive, are as follows, the percentage rates referred to being those prescribed for the time being and being subject to alteration at the discretion of the Governor-General. Every irrigation, navigation, embankment or drainage work for which capital s are kept should, until ten years after the date of the closure of its construction estimate, be classified as productive if the net revenue anticipated from it appears likely to repay, on the expiry of that period, the annual interest charges on the capital invested (including direct and indirect charges and arrears of simple interest), .calculated at 4 per cent in the case of works sanctioned before the 1st April 1919, at 5 per cent in the case of those sanctioned between the 1st April 1919 and the 1st August 1921, and at 6 per cent in the case of those sanctioned after the last mentioned date. Conversely, if it is not expected to yield the relevant return, it should be classified as unproductive. If, moreover, at any time during the period of construction, or within ten years of the date of the closure of its construction estimate, it becomes apparent that a work, originally classified as productive will not

actually be remunerative according to the criterion prescribed above, it should be transferred from the productive to the unproductive class; and similarly if it becomes obvious, during the same period, that a work sanctioned as unproductive will actually prove remunerative the transfer of the work from the unproductive to the productive class may be effected. Every work classified in accordance with Rule I above will retain its classification unchanged during the eleventh, twelfth and thirteenth years after the closure of its construction estimate. If any irrigation, navigation, embankment or drainage work for which a capital is kept and which is -classified as productive fails, at any time after the expiry of ten years, from the date of the closure of its construction estimate, in three successive years to yield the relevant return prescribed in Rule I above, it should be transferred to the unproductive class. A work classified as unproductive which succeeds in yielding, in three successive years, the relevant return prescribed for a productive work, may on the same principle, be transferred to the productive class. If an existing irrigation, navigation,' embankment or drainage work be extended or improved, the criterion of productivity prescribed in Rules I to III above shall be applied to the whole system, including such extention or improvement, as if the extension or improvement had been executed simultaneously with the original work. As an exception to this rule, if any extension be, owing either to its nature or magnitude, such as may reasonably be considered to be a separate project and if it be susceptible of haying clear capital and revenue s kept of it, as distinct from those of the project as a whole, it should be treated as a separate project and in that case the conditions relating to original projects and not those relating to extensions and improvements shall be applicable. In all such cases separate capital and revenue s should be maintained for the extension in order is enable the productivity test to be periodically applied. The local istration may postpone the transfer of a work from one class to the other in cases in which it is satisfied that its success or failure is due to purely transitory causes. The foregoing rules do not apply to the Nasirabad Section of the Lloyd Barrage and Canals Projects, which is governed by the rules prescribed for the main project. The transfer of a work from the productive to the unproductive category, or vice versa, will affect the recording of all future transactions in connection with it. No adjustment will be made in the general s in respect of past transactions, but the necessary transfers will be effected by the ant-General in the Pro forma s of the work in question. The principles to be observed in deciding whether an item of expenditure should be charged to Capital or to Revenue are as follows:— Capital bears all charges for the first construction and equipment of a project, as well as charges for maintenance on sections not opened for working and charges for such subsequent additions and improvements as may be sanctioned under rules by competent authority. It may also bear charges on of restoration of damages caused by extraordinary casualties, such as flood, fire, etc., and such charges should be recorded under a separate minor head "Extraordinary Replacements". a)

Revenue bears all charges for maintenance and working expenses, which embrace all expenditure for the working and upkeep of the project, as also for such renewals and subsequent replacements, and such additions, improvements or extensions as. it may be considered desirable to charge to Revenue instead of increasing the capital cost of the undertaking. b)

In the case of renewals and replacements of existing works, if the cost really represents an increase in the capital value of the system and exceeds the cost of the original work by Rs. 1,000, the cost of the new work should be divided between Capital and Revenue, the portion debited to the latter being the cost of the original work, which should be estimated if the actual cost is not known, and the balance charged to Capital. In other cases, the whole cost of the new work should be charged to Revenue. Thus, a renewal which does not represent a substantial improvement of the original work, but which is in all material essentials the same as the latter, although it may exceed the cost of that work by more than Rs. 1,000, should not be charged to Capital but to the Revenue . c)

When the construction estimate of a project for which a separate Capital is kept, is closed, the expenditure on works of additions, extensions or improvements will be charged thus:— d)

Estimates exceeding Rs. 1,000, for (1) works which are in themselves directly remunerative, such as new distributaries, mills or works for increasing the canal discharge, and (2) works which are necessary for the full development of a project, but which are not in themselves directly remunerative, shall be charged to the Capital . Estimates amounting to Rs. 1,000 or under shall be charged to the Revenue . All estimates for works which are neither remunerative inselves them nor considered necessary for the development of the project, shall be charged to the Revenue . W here outlay is of a nature which under these rules does not appertain to Capital, it is not, under any circumstances and whatever its magnitude, to be charged to Capital. W orks expenditure which, under the foregoing rule is chargeable to the Capital , will be classified under the minor head "Works" of the major head "19" or "68", as the case maybe. That which is chargeable to the Revenue will fall under the minor head sions "Exten and Improvements'' or "Maintenance and Repairs" of the division "W orking Expenses" of the major head "XVII" according as the expendi ture pertains to the category of "Original W orks" or "Repairs"vide Footn ote (27). The expenditure on productive works is recorded in two sections, separately for capital and revenue charges. For unproductive works also, the arrangement is similar where it is desirable and possible to maintain s on a quasi-commercial basis. When, however, a work of this class is too small to make it worth while to maintain a separate of it on such a basis, all expenditure on it is treated as a revenue charge, the work being classified as one for which no capital s are kept. In the category of unproductive works is also included "Miscellaneousexpenditure," which is expenditure upon the preliminary survey of new pro jects and also for the cost of famine surveys required for the preparation of famine programmes.

STATEMENT B

D etailed C lassificatio n of W o rks E xp en ditu re p ertaining to Irrig atio n, N avig ation , E m b an km e and D rain ag e W orks 1)

Works expenditure of Irrigation, etc., major heads other than 17, falls under one or other of the minor heads "Works," "Extensions and Improvements" and "Maintenance and Repairs". Each of these minor heads is divided into (1), Head Works, (2) Main Canal and Branches, (3) Distributaries, (4) Drainage and Protective Works, (5) Watercourses (for "Works" only), (6) Special Tools and Plant (for "Works" only) and (7) Losses on Stock. Under the minor head "Maintenance and Repairs" an eighth head "Compensation," may be opened. The detailed heads subordinate to these heads are enumerated in Statement C.

2)

All works expenditure relating to Main Canal and Branches may be divided into (1) Main line of a canal, and (2) each of its branches separately: that relating to distributaries may also be grouped for the distributaries belonging to the main line of the canal and to each of its branches separately.

3)

In connection with these subdivisions, the following points should receive special attention: - (a) When land is taken up for two or more of these subdivisions at 'he same time, its cost, must be divided into the best way practicable, (b) In the case of Storage Projects all works connected with supply channels to feed the head reservoir come under Head Works, (c) Water-power installations at the head works of a canal, head locks and head-regulators of main and branch canals, fall under "Main Canal and Branches", (d) When a canal or a distribution channel therefrom, and a drainage in connection with it, are planned simultaneously and the two works intersect, the cost of the crossing should be charged to "Drainage and Protective Works" and (e) Buildings required for the general purposes of a canal system such as workshops, headquarters sta tion , etc,, a re ch a rg ea ble to "M a in C a na l an d B ra n ch e s."

4)

For rules relating to Water-courses, Special Tools and Plant and Losses on stock, See Appendix 4, and paragraph 99 and 135 respectively. The head "Watercourses" is not necessary in the case of the minor heads "Extensions and Improvements" and "Maintenance and Repairs". The head "Losses on Stock" is intended for all general losses on stock which cannot be attributed to any work the s of which are open.

STATEMENT C E n u m e ra tin g th e d e ta ile d h e a d s re fe rre d to in p a ra g ra p h 1 o f S ta te m e n t a n d d e ta ilin g th e w o r s e rv ic e s th e c h a rg e s w h e re o n a re cthere la s s ifie undd er General Remarks.—The detailed heads in the list may be varied, under the orders of the local istration, to suit the circumstances of each .project. C om bin e d w o rks fa lling u n d e r tw o o r m o re e .gh.,ea cods m ,b in e d bridgaensd fa lls, o r co m b in ed fa lls a n d re g u lato rs s ho u ld b e classifie d a cc o rd in g .as w h ich a s p e c t of th e w o rk p re d o m in a te s . A . ---P re lim in a ry E x p e n s e s Surveys and preliminary investigations. This head does not appear •under "Extensions and Improvement's" nor under "Maintenance and Repairs". B .— L a n d . Compensation for taking permanent or temporary possession of land required for the purposes of the work. The term "Compensation" includes the following besides the payment for the land itself :— (1) payments for buildings, trees, crops etc., and (2) cost of special land acquisition establishment when it is chargeable to the Public Works Department, vide paragraph 431. Sales proceeds of wood, building materials, etc., obtained on clearing land taken up should be taken in reduction of the charge if realised before the s of the estimate for the acquisition of the land have been closed, vide paragraph 3 of Statement E. If any buildings acquired with the land are used a» residences or otherwise let they should be brought on the of Rents, Form 49, and rents realised should be treated as ordinary rent receipts. C. ----Works

All construction works, whether of earthwork or of m asonry, etc., excluding work falling under the heads I.— Navigation and K.— B uildings in all cases and under L.— E arthwork where this is m aintaine as a separate detailed head. O rdinarily, the grouped head C.— W orks takes the place of such of th heads, D, E, F, F (l), G, H, J, and L, as are not separately provided for. D. --- Regulators. W orks (other than escapes and escape heads) for the regulation supply of E. ---FaIls Falls and rapids other than those required to maintain the depth of water for navigation purposes. F.—Rivers and Hill Torrent Works Aqueducts, superages, culverts, syphons, inlets, outlets, and cross drainage works generally, when such works are in connection with river and hill torrents. F (l).—Other Cross Drainage Works Cross drinage works of the classes referred to under the head "F. — River and Hill Torrent Works" when such works are in connection with drainage other than that from river and hill torrent. G. --- Bridges. B ridges, both road and railw ay, for crossing the canal, including sidiary wsub orks, e.g .,approach

roads, fencing gates, ghats,steps etc. H . --- E scap .es M asonry and earthw ork connected w ith escapes (including heads). escape I.—Navigation. Locks at head works and on the canal; separate navigation channels and weirs designed for maintaining the-requisite depth of water for navigation purposes. J.—Mills. Water power plant (if a permanent fixture) and buildings in connection with such plant, also sluices and channels conducting water to and from the same. K . B u ild in g s . Permanent and temporary buildings (including staff quarters, offices, workshops, stations, etc., but excluding buildings for water power) and station drainages, roads, gardens, enclosure walls, conservancy works, etc., pertaining to buildings individually or collectively. In the case of maintenance and repairs this head includes also taxes payable by Government and rents of buildings hired by Government. L .— E arth w o rk Excavation and embankments for the channel, and its side roads and service roads, protective works for the bed and sides; trimming turfing or revetting slopes; retaining walls for embankments. L (l).—Boundary and Service Roads. This head may be opened to record the expenditure on side roads and service roads separately if it is not proposed to classify it under "L, — Earthwork". M.—Plantations All regular plantations, including the cost of clearing land, transacting soil and planting trees. Gardening charges in connection with buildings do not fall under this head. N .— T an ks an d R es e rv o irs Earthworks masonry, etc., on tanks and reservoirs (e.g., tail tanks) in connection with canals other than tanks chargeable to "Head Works" in the case of storage projects. O.—Miscellaneous Works and services not falling under any other detailed head. Includes (1) experiments; (2) works in connection with irrigation outlets not debit-able to the head "Water-courses"; (3) distance marks; (4) boundary pillars. Also minor works Constructed in the banks of canals or distributaries for the direct delivery of water. Includes also in the case of original works and of extensions and improvements, charges for compensation not debitable to any other detailed head. P.—Maintenance All repairs work prior to the opening of the revenue for the project on the section concerned. This head appears only under ''W orks".

STATEMENT D Showing the detailed classification of the minor bead "Establishment'. This minor head is divided as follows:— Name of Sub-division.

Remarks.

I. Direction

Includes Chief and Superintending Engineers, Consulting Architect and other Special Officers.

II. Executive

Establishm ent charges of workshopswhich for capital s are kept shouldbe kept distinct from other charges, and recoveries on of work done in such workshops for outside bodies and other departm ents of the Central Governm ent should be taken in reduction of the charges.

III.

Establishm ent of a m iscellaneousracter cha not covered by sub-divisions I or II above.

IV. Establishment charges creditable to other Governments, Departments, etc.

In the case of Irrigation heads cludes it in m edical establishment, estab lishm ent employed on large surveys for new irrigation, etc., projects, es tablishm ent em ployed entirely on the revenue management of irrigation, etc., projects, and on assessments, etc., of revenue, plantation and water regulation establishm ent, etc., and charges detailed by the Civil- Depart m ent for collection, etc., of revenue.

V . D educt— R ecoveries Debits to the m ajor head on of establishm ent charges in cases in which such charges are not adjustable in the of any particular work under paragraph 201. For credits of all kinds on of (i) percentage or (ii) lump- sum re coveries for work done or other services rendered but excluding re coveries for work done in workshops when f such credits are adjustable as reduction of expenditure in accord ance with the rules in Statement E. VI. Pensionary charges

2)

This sub-division relates only to the major heads "XVII", "18", "19" and "68".

The sub-divisions I to IV have, below them, the following heads, with such detailed heads as may be prescribed locally:— a)

Pay of Officers.

b)

Pay of Establishments.

c)

Other charges, sub-divided into— House rent and other allowances. Cost of ages.

Travelling allowances. Contingencies. d)

Deduct—Recoveries. For use only under sub-division II (Workshop section).

An additional head, "Bonus," may be opened, where necessary, for bonus paid to nonpensionable subscribers to provident funds. , The Heads (b) and (c) include also the charges on of Divisional ants posted by the ant General. Note.—The general principles regulating the classification and incidence of Pay, Allowances, Leave salaries, etc., of Government servants are contained in Articles 31, 32, and Appendix "5 of the Code, Volume 1.

STATEMENT E Treatm en t of reco veries o f E xp en ditu re in the A cco un ts o f th e P u blic W o rks D epartm ent The general direction for regulating the exhibition of recoveries of expenditure in Government s are given in Chapter 5 of the Code, Volume I. The following paragraphs indicate their application to Public Works transactions. The general rule is that, subject to the provisions of article 75 of the Code, Volume. I, all recoveries of expenditure appearing in the s of Public Works offices should be treated as revenue receipts and not as minus expenditure. Recoveries in respect of overpayments made during the current year, however, should ordinarily be adjusted by deduction from the current year's charge under the detailed head previously overcharged. As an exception to the general rule in paragraph 2 above, recoveries under stock and other suspense s should be treated as reduction of gross expenditure. The recoveries of expenditure upon works in progress comprising, inter alia, sale proceeds of surplus materials and plant acquired specially for any work or of materials received from dismantled structures, may likewise be treated as reduction of expenditure, irrespective of whether the estimates for the works make allowance for such recoveries. or not. See also paragraph 503. Subject to the provisions of Rule 5, recoveries on of establishment and tools and plant charges should be treated as follows:— Recoveries of establishment charges at percentage rates.---These recoveries, in so far as they are effected from outside bodies and from other departments of the Central Government, should be adjusted by deduction from expenditure under the minor head "establishment". Recoveries on of works carried out on behalf of other Governments, however, should be treated as revenue receipts. Recoveries of tools and plant charges at percentage rates.—Recoveries from other Ministries and Divisions of the Central 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. Recoveries on of charges for leave and pensions.—When the recoveries on of establishment charges include, as a distinct and separate factor, an element of the charges for leave and pensions, the portions of the recoveries representing leave should be treated as revenue receipts under the Public Works Major head concerned. Recoveries on of pensionary contributions should in the case of Civil Works be credited to "XLIV-Receipt in aid of Superannuation", while such recoveries In the case of the Irrigation Department should be credited to the Irrigation Major heads concerned, as receipts or recoveries of expenditure according as they relate to Revenue or Capital Major heads. In cases, however, in which the rates for leave and pension contribution are combined, the recoveries in the case of Civil Works should be taken to "XLIV— Receipts in aid of Superannuation", while such recoveries in the Irrigation Department should be credited to the Irrigation Major heads concerned as revenue receipts. Notwithstanding anything contained in these rules, receipts and recoveries on Capital in so far as they represent recoveries of" expenditure previously debited to a capital

major head, should be taken in reduction of expenditure under the major head concerned. For convenience of ing they should be treated as revenue receipts in the first instance and booked as "Receipts and Recoveries on Capital ". At the end of the month they should be deducted from the of the division or subdivision of the major head concerned in a lump sum. The recoveries of the expenditure which are finally creditable as; .revenue receipts should be recorded under the minor head "Recoveries of expenditure" of the major head XVII, XVIII, or XXXIX, as the case may be; while those which are adjustable in reduction of expenditure under the capital major head should appear under the minor head "Receipts and Recoveries on Capital " of the capital major head concerned.

N o te.— R eceip ts o n acc ou n t o f sa le p ro ce ed s o f land , bu ild ing s, sp ec ia l to ols an p la n to r o ther assets p urch ased o r con struc ted at the co st of a sp ecial projec t m ay a the d iscretio on f G o vern m en t be ta ke n in red u c tio n o f e xp en ditu re u nd er the ap p ro p riate s ub -h ea ds s ub o rdina te to th e ca pital m ajo r h ead co n cern ed .

Recoveries on of cost of audit and s.—These recoveries w hen they are m ade in connection w ith w orks done for R ailw ays, D efence Services and Posts and Telegraphs should b treated as reduction ofpenditure ex under "26.— A udit". In the case of w ork done for non-G overn m ent bodies of individuals, such recoveries should be adjusted as receipts under the m inor hea "Fees for G overnm ent A udit" subordinate to the m ajor head "X LV I— M iscellaneous".

N o te .— If u n d e r th e N o te b e lo(-w o R f uAlep p e n d ix 5 , th e p e rc e n ta g e c h a rg e s fo r w o rk d o n e in w o rk s h o p s o f a q u a s i-c o m m e rc ia l c h a ra c te r fo r o th e r d iv is io n s a n d d e p a b o th u n d e r th e C e n tra l G o v e rn m e n t a n d o th er G o v e rn m e n ts , in c lu d e re c o v e rie s in o f a u d it a n d a c c o u n ts c h a rg e s , s u c h re c o v erie s s h o u ld n o t b e c re d ite d to "2 6 — A " X L V I— M is c e lla n e o u s — F e e s fo r G o v e rn m e n t A u d it" e x c e p t in th e c a s e o f w o rk s c h y th is ru le .

APPENDIX 4 (See-paragraph 428) A c c o u n t R u le s re la tin g to W a te r-c o u rs e s . As a general rule, water-courses of irrigation, etc., projects are not constructed by Government as integral parts of the projects, the liability of Government being confined to the provision of the main canal and of such branches and major and minor distributaries as may be decided upon by competent authority from time to time. Accordingly persons desiring to use the water of a canal are required either to make their own arrangements for the construction of the necessary water-courses or to bear the charges that may be incurred by the Department in constructing them on their behalf. This liability of the cultivators, or other persons-benefiting by canal irrigation extends also to works of improvements and repair to water-courses and to construction and repair of bridges, culverts or other works that may be required for the age of the water of such water-courses across any public road, drainage, channel, etc. In the general interests of the cultivators, especially when a canal project, or an integral part of it, is launched in a new locality and it is desired to afford special facilities to the cultivators, with a view to the more rapid development of irrigation, it may sometimes be decided by Government to lay out and construct, at the cost of Government in the first instance, the entire system of the main water-courses required for a project or a substantial section of it, at the outset. When this course is adopted, a scheme is simultaneously devised for effecting recovery, in a number of years, of the additional burden thus thrown on Government finances. As no separate can be kept satisfactorily of the liabilities of each individual person benefited, usually the recovery takes the form of a general enhancement of the water rates or the imposition of a special acreage; rate. The amount which it is usually sought, under such a scheme, to recover in the aggregate, is the initial capital cost of the works (including: such cost of maintenance during construction as may be charged to the capital ) plus the usual percentage charges referred to in Appendix 5, plus the interest calculated at a rate fixed by Government. In some cases, where an entire system of water-courses is constructed by Government, and it may, in the particular circumstances of the tract, be decided by Government, that the whole or a portion of the cost of construction be charged finally to the of the project concerned, or the charge on of interest waived. Works outlay on water-courses, which may be incurred by Public-Works officers, will thus fall under the following distinct categories :— I.—Recoverable from individual cultivators concerned in lump sums equivalent to the charges incurred on behalf of each. II.—Recoverable by a general levy, whether for a specified or indefinite period— a)

when the actual recoveries are required to be set off against the outlay,

b)

when the actual recoveries are not to be set off against the outlay.

III. — Borne finally by Government. Works of the first class ate styled "Takavi Works" and the rules relating to them are given in Chapter XVI. This Appendix deals only with works of the other two classes. In respect of sanctions to estimates, etc., all works in connection with water-courses are

treated like other works of the irrigation, etc., project concerned, the expenditure being booked finally under the appropriate detailed head subordinate to the head “Watercourses.” After a work has been constructed, the cost of maintenance and repairs is, in all cases, borne by the cultivators concerned. Recoveries actually made under clause II of paragraph 2 should be shown in the s : — as receipts on the capital of the project, if the levy takes the form of a Jump-sum recovery of cost in one or more years, or as revenue receipts of the project, if the levy takes the form of an enhancement of revenue, the exact classification being determined by the form in which the recoveries are made. N ote. — Recovery of outlay on w ater courses w here such recoveries have to be set off against the outlay m ay, at the discretion of G overnm ent, be taken in reduction of expendi ture under the sub-head, "W ater courses". In cases falling under clause II (a) of paragraph 2 the ant General, with a view to watch the progress of the recoveries, may be required to maintain a suitable pro forma without disturbing the booked s of receipts and expenditure, the form of the being determined in consultation with the local istration. It will ordinarily be found sufficient to keep an merely in respect of the works outlay, the annual recoveries being distributed rateably, as between works, interest, etc., on a fixed basis determined once for all.

APPENDIX 5 Rules for the distribution of Establishment and Tools and Plant charges Charges on of general services like Establishment and ordinary Tools and Plant* of a division or office should be classified in the s under the appropriate sub-head under the minor heads "Establishment" and "Tools and Plant," as the case may be, of the major head "SO^-Civil Works" and, save as hereinafter provided, no attempt should ordinarily be made to include in the cost of an individual work (or head of ) any portion of expenditure on of those services. See also paragraph 201. Note. — For the classification of the charges for tools and plant of a special, see paragraph As an exception to the foregoing rule, the under mentioned special establishments should be charged as indicated below :— Temporary establishment employed upon the actual execution, as distinct from the general supervision, of a specific work or of sub-works of a specific project or upon the subordinate' supervision of departmental labour, stores and machinery in connection with such a work or sub-works: to the of that work or sub-works. See paragraph 10 of the Pakistan P. W. D. Code. Purely revenue establishment (Zilladars Amins, etc.) employed entirely on the management of Irrigation, etc., works, and on the assessment, etc., of connected revenue: to the sub-division "Working Expenses" of the major head "XVII—Irrigation, etc., works for which Capital s are kept" or to the major head "18—Other Revenue Expenditure finance from Ordinary Revenues", as the case may be. Establishment employed on famine relief works to the head "54-A.—Famine Relief". Establishment employed in workshops of a quasi commercial character; to the of the workshop concerned. The cost of special tools and plant, i.e., tools,, plant, machinery, etc., obtained to meet the special requirements of a particular worker project and of a nature not usually to be found in the general stores of the istration, should be treated as. a direct charge to the work or project. Similarly tools, plant and machinery required for a workshop of a quasi-commercial character should be charged direct to its s. Note .1.—In cases of doubt the Chief Engineer, or other competent executive authority, will decide whether any item of tools and plant should be classified as ordinary or special. Note 2.—The cost of Tools and Plant required for use on Famine Relief should be treated as "special" and classified in accordance with rule 3 above. When in a Public Works Division works are executed, the cost of which is met from sources other than grants for "50—Civil Works.— Central", recovery of the cost of establishment and tools and plant should be effected in all cases on a percentage basis unless there are special orders of the Government to the contrary. The percentages should be levied separately for establishment and tools and plant.

For works executed by the Pakistan P. W. D., the percentage rates, for establishment are intended to correspond as far as possible to the; average percentage borne by the Public Works Department normal establishment to the normal works programme which fully occupy such establishment. The rates fixed with effect from 1933-34 are:— Establishment Tools and plant£

14 ½ per cent 1 ½ per cent

For other works local istrations are authorised to fix the percentage rates in consultation with the ant General, on condition that the percentages so -fixed are not less than the actual average, cost per Rs, 100 of outlay on works in the istration concerned during the previous five years. Note 1.—When some only of the operations necessary to the completion of a non-Government project are undertaken at one time, different percentages may, if desired, be adopted for each operation: provided that, if subsequently the remaining operations are undertaken, the aggregate recovery is equal to the full charge leviable under this rule. Note 2.—Similarly, different rates of charge may, if desired, be prescribed for large and small works, or for scattered and concentrated works, respectively, these rates being so fixed as to give approximately the same aggregate return to Government as if a uniform rate, as determined under this rule, will give. The percentage fixed as above should be examined and readjusted, if necessary, at suitable intervals, after consultation with the ant General. In calculating departmental charges in respect of works executed on behalf of Central Commercial concerns (including the Defence Department), other Governments and non-Government bodies or individuals, ½ per cent or 1 per cent, according as the works are executed by the Pakistan P. W. D. or otherwise, should be added on of pensionary contributions. An additional charge of 1 per cent should be recovered in respect of works done for Railways, Defence Services, Posts and Telegraphs Department, and nonGovernment bodies or individuals, to cover the cost of audit and s establishment. Note—No share of general charges on of establishment and tools and plant should be included in the actual cost of works chargeable against the Road Development Fund. The prescribed percentages may be remitted by the local istration in the case of nonGovernment works costing less than Rs. 1,000. Remission of charges is not permissible in other cases; as such aid as it may be desired to give to a local body in the construction of a work in which Government is interested, should take the form of a cash grant-in-aid. Note. ---In the case of works costing Rs. 1,000 and over, the local istrations are authorised to sanction a cash contribution in favour of a local body up to the actual amount of establishment and tools and plant charges leviable under rule 4 (see paragraph 106). This power cannot be exercised in respect' of works executed on behalf of a private individual.

For works done in workshops which are of a quasi-commercial character, percentage charges should be levied in all cases, i.e., even when work is done for P. W. Divisions of the same istration. The rates may be fixed by the local istration in consultation with the ant General, see paragraph 384 of this Code. Note.—The percentage charges referred to in this rule may be so regulated as to include 1 per cent, for audit and s even in the case of jobs executed for other divisions and departments both under the Central Government and other Governments. The percentages referred to in rule 4 are leviable on the actual outlay booked in the s, i.e., on the net outlay where there are any refunds or writes-back. No item of expenditure should be excluded from the levy on the plea that it involves little or no departmental supervision, etc., but the prescribed percentage charges for tools and plant should not be levied not in the case of non-Government works on which tools and plant of the department are not used. Note.—Under this rule even the cost of and acquired through the District and Revenue-authorities is not exempt when it is adjusted in the divisional s a part of the cost of a non-government work; but if it is not included in the estimate for the work and is not ed through the Public Works s, no percentage charge is leviable on of it~ Recoveries made in accordance with the preceding rules should be classified as indicated in statement E of Appendix 2, the adjustment being made in the s of the Divisional Officer whenever the cost of work done is adjusted by charge to the deposit, remittance or other- concerned. In the case of workshops of a 0ms/-commercial character, or any other work, for which special establishment is entertained, an addition of such percentage, limited to 5 per cent of the cost of this establishment, as may be fixed by the local istration on a consideration of the special features of each case, may be made to cover supervision charges, thereon. The foregoing rules do not apply to Irrigation works in Baluchistan, which are governed by such rules as are prescribed by the local istration in consultation with the ant General. For allotment of funds, it is not necessary to include in the-estimates for individual works, any provision on of establishment and tools and plant charges, unless percentage charges levied by other Governments or departments are, under the rules, included in the cost of the work. See also paragraph 201 of this Code. For istrative purposes such provision is made in the project estimates of works of which it is desirable to forecast the ultimate financial results. The cost of special tools and plant (such as cranes, etc.), debited to a single head in the s, may be distributed over the several sub-heads of works in accordance with such methods as the local istration may determine in consultation with the ant General. Similarly, if the cost or depreciated value of any special tools and plant obtained for, or used on, a project is required to be distributed over different units of the project, the forms of subsidiary to be kept to facilitate that distribution will be settled by the local istration after consultation with the ant General.

APPENDIX 6 (See paragraph 34.) R u le s relating to th e B u d ge t E stim a tes of C en tra l P u b lic W o rks Introductory N. B.—The forms mentioned below are those specified in these rules. The general procedure for the preparation of the budget estimates of receipts and expenditure of Government is laid down in the General Financial Rules. The following procedure is prescribed for the preparation of such of the estimates as relate to Central Public Works. For the purpose of these rules, the term "budget authority" means the Chief Engineer, Pakistan Public Works Department, or any other-authority responsible for the preparation and submission to the Central Government of the budget estimates of receipts and expenditure relating to Central Public Works. It also includes, in relation to works entrusted to the Military Engineer Services or to a Provincial Government, the Engineer-in-Chief, General Headquarters or the Provincial Government, concerned. R evenue The estimates of revenue should be prepared and submitted by each budget authority to the s Officer concerned by the middle of December of each year. The latter will, after satisfying himself as to their propriety, incorporate the figures in his budget notes, which are submitted to the Ministry of Finance on such date as may be fixed by that Ministry (usually mid-January). Expenditure Schedules of Demands.—To enable the Central Government to judge the relative urgency of the demands made, against the amounts likely to be available for expenditure on the several Public Works heads of during the ensuing year, Schedules of Demands should be prepared in Forms Nos. 1 to 3, and submitted, by each budget authority, so as to reach the Ministry of Health and Works not later than the 15th October of each year. Relevant extracts from Form No. 1 relating to new major works chargeable to the major head "50—Civil Works" should be submitted simultaneously to the istrative departments concerned, to permit the latter to undertake an examination of the proposals in their various aspects,, before the apportionment of the funds available for such works. Note.—As the late receipt of the Schedules retards the budget programme, and causes considerable inconvenience, every endeavour should be made to ensure their timely submission. The Schedules should show distinctly the requirements for new expenditure, and be accompanied by full details and explanations ing it. Any variation from the current year's budget, under other items of expenditure, should similarly be explained. In the case of a new item pertaining to "Grants-in-aid," details should be furnished indicating the precise conditions and purposes for which it is proposed to make the grant. Note. —Expenditure on the revival of a post or posts previously held in abeyance should be treated as "new expenditure" for the purpose of this rule.

The demands for new works, major as well as minor, chargeable to the major head "50.— Civil Works" will be forwarded by heads of departments to the budget authority concerned by the 15th September of each year. They should be confined, as a rule, to those works only which have received istrative approval, in cases where such approval is required. In making demands for works of these classes, the figures proposed by heads of departments need not necessarily be adopted. The budget authorities should, instead, take into consideration the time likely to be spent, in each case, in the fulfillment of all the requisite formalities preliminary to the execution of the work, and then determine, as accurately as possible, the amount likely to be spent on it in the ensuing year. Whenever desirable, the minimum allotment required for any particular work should be clearly specified. For "Minor Works" and "Repairs" chargeable to the major head "50.—Civil Works" the Schedules should present lump sum demands only, under their various minor heads; but data justifying the total demand put forward for each of the sub-heads should be furnished in the supplementary statements attached to Forms Nos. 1 and 2. In the case of irrigation works, a statement of all new works costing over Rs. 5,000 should be attached to the Schedule, ed by a brief explanation as to their necessity. A careful forecast should be made, at the time of the preparation of the Schedules, of the possible surrenders during the current year on incomplete works, and the demands therefor, for the ensuing year, regulated accordingly; vide rule 28. Applications for additional allotments at the commencement of a financial year, for the regrant of lapsed allotments of the previous year (see rule 44) should thus be restricted to items which could not be foreseen in time for inclusion in the ensuing year's budget. As the budget estimate is not the place for the consideration of changes in establishment, care should be taken that all necessary increases or decreases, of establishment are fully considered, and disposed of prior to the submission of the Schedules. In cases, however, where sanction to a proposed increase in establishment requiring the orders of Government has not been obtained, the latter establishment should be separately detailed, and the cause of the delay in the submission of the proposals fully explained The requirements for leave salary payable in Pakistan and England should ordinarily be based on the past three years actuals, and modified, if necessary, with reference to any known data and those for ages ("cost of ages granted under the Superior Civil Services Rules, 1924" as well as "Contributions for ages of officers transferred to or from other Governments, Departments, etc.") forecasted as accurately as possible. Both should be detailed in the Schedules under the appropriate units of appropriation. The demands for establishment should invariably be based on actual requirements and not on averages and provide for a lump reduction for "probable savings," where necessary. Except in cases where the cost of establishment is adjusted atcentage per rates, the provision for establishment should be compared with that for works outlay, and the disproportion between the two, if any, fully explained in the letter forwarding the Schedule. Items of expenditure which are subject to the vote of the Legis lative Assembly should be distinguished from those which are not subject to the vote of that body by the addition of the word "voted-" or "non-voted", as the case may vide be, paragraph 13 of this Code.

The demands should be rounded off to the nearest hundred, i.e., provision for Rs. 50 and below under a detailed head should be deleted and provision for Rs. 51 and above upto Rs. 99 should be taken as Rs. 100. Settlement and distribution of grants.—On a consideration of the Schedules, the total provisional grant that can be allotted for .each head of will be determined in consultation between the Ministry of Health and Works and the Ministry of Finance. These provisional1 grants will ordinarily include a general reserve under each major head, or a group of major heads, for which a separate grant is made (see rule 20), for allotments to be made by the Ministry of Health and Works during the course W the year— i.

for the regrant of allotments which were specifically made and which lapsed in the preceding year; and

ii.

to meet unforeseen and emergent expenditure which cannot otherwise be met from within the grant concerned.

Allotments from these reserves for expenditure under category (ii) on objects other than the following will require the previous concurrence of the Ministry of Finance. a)

Minor works up to a limit of Rs. 10,000.

b)

Special repairs.

c)

Charges for establishment and tools and plant on (a)(b) and above.

The amount to be allotted for new major works, after providing for all other expenditure, will be fixed by the Ministry of Finance. For works chargeable to the major heads "50—Civil Works" which are accepted as inevitable, obligatory or remunerative, direct budget provision will be agreed to. For other new major works accepted in principle, the Ministry of Finance will allot a lump sum for the two major heads referred to above and the distribution of the lump sum will be settled by— 16.

i. Ministry of Health and Works with the concurrence of the Ministry of Finance or the inter-departmental conference, if the Ministry of Finance decide to hold such a conference in any year.

ii.

In the case of new major works chargeable to Irrigation heads, lump thesum fixed by the Ministry of Finance will be apportioned by the Minis try of Health and Works with the concurrence of the Ministry of Finance. The inter-departmental conference, referred to in rule 16 (ii), will be convened by the Ministry of Finance, about the first week of Januaryeach of year. This conference will select the particular works, which should be commenced in the ensuing year, from the list of those new works which have, prior to its assembly, been fully considered, and the presentation of which to that body has been assented to, by the Ministry of Finance (see rule 4) The Ministry of Finance will then- furnish the necessary distribu tion statement to the istrative-Departments concerned, as well as to the Ministry of Health and Works. The istrative Departments will next take immediate steps to obtain the requisite approval of the Standing Finance Committee to each of the items selected, where necessary, and also the expenditure sanction of the Ministry of Finance, vide Rule 12 of the Book of Financial Powers. The

Ministry of Health and W orks will, thereafter, be furnished by departments with information to this effect in Form No. 4. W hen all the proposals for new major works relating to each head have been referred to, and approved by, the Standing Finance Committee, where the approval of that body is required, and sanctioned by the Ministry of Finance, Ministry of Health and Works will make a detailed distribution of the total allotment for each of the heads concern ed, and communicate to the various budget authorities the amounts provisionally allotted to them for the following year. A statement showing the distribution of the accepted provision by circles of s should be furnished by the Ministry of Health and Works to the Ministry of Finance on or before the 15th January. These allotments will be ject sub to the vote of the Legislative Assembly, or to the sanction of the Governor General or to both, as the case may (seebe rule 20). Upon the receipt of the intimation referred to in rule 18, the budget authorities shall attend to the very early preparation of the detailed estimates for those new major, works for which provision has been made, with a view to the accord of technical sanction thereto. This should be done, as far as possible, before the 31st of March, to enable the funds provided therefor to be released when the final allotments are made (see rule 22). Voting of expenditure by the Legislative Assembly, and sanction by the GovernorGeneral to expenditure not subject to the vote of the Assembly, — Simultaneously with the communication of the provisional allotments to the various budget authorities (see rule 18) the Ministry of Health and Works will undertake the detailed preparation of the statements of the estimated expenditure under each separate major head or group of major heads, in ;such form as may be laid down by the Ministry of Finance. These statements will be submitted to the vote of the Legislative Assembly in the form of demands for grants, the items not subject to the vote of that body being shown therein in italics. The latter will be sanctioned by the Governor-General. .

C om m unication of budget grants.— A fter the expenditure has been voted by the Legislative A ssem bly, the M inistry of Finance w ill forw ard to the M inistry of H ealth and W orks statem en snow ing the budget grantseach for m ajor head or group of m ajor heads, distinguishing betw een the am ounts voted by the Legislative A ssem bly and the allotm ents m G ade overnorby the G eneral. The funds allotted to the various budget authorities will be intimated to them by the Ministry of Health and Works by the end of March of each year. Funds under each of the primary units "Original Works" (under the major head "50—Civil Works"), and "Works" or "Extensions and Improvements", or both (under the Irrigation major heads "XVII" "18", "19" and «;68") will be divided into secondary units" Major Works" .and "Minor Works" and specific provisions sanctioned for individual major works. Funds provided for major works which have not, up to the time of the communication of the budget provision, received technical sanction, will be withheld by the Ministry of Health and Works until such .time as the works receive technical sanction (see rule 19). Detailed distribution of grants.—Upon the receipt of the intimation of the final allotments for the year, a detailed statements showing the distribution of funds should be prepared, by the budget authorities, in consultation with their Officers, and two copies and one copy there of supplied, respectively, to the Ministry of Health and Works and the Ministry of Finance, as soon as possible. In preparing these statements, the following points should ^receive attention :—

The statement should show the distribution of the final allotments by circles or divisions, or both, or by canals in the case of irrigation works, and by primary and secondary units of appropriation, to cover a number of individual works or items. It should also contain an abstract of the charges by the prescribed sub-heads. Specific allotment should he made for each individual major work (see rule 22), " Lump sum appropriations may be made for minor works and repairs or maintenance and repairs in respect of each minor head or group of works. Provision for voted and non-voted items should be shown separately. The amounts and details of the allotments intimated by the Ministry of Health and Works should be strictly adhered to, and on no altered. The distribution statement, when issued, should be regarded as the authorized programme of expenditure, any change required therein, during the course of the year, being dealt with under the rules of appropriation and re-appropriation. N o te .— F o r d eta ile d in stru c tio n s re g a rd in g th e p re p a ra tio n o f th es e s tate m e n ts se e A n n e x u re to th is A p p en d ix . Incurring of expenditure in anticipation of budget orders.—In the event of the orders of the Ministry of Health and works intimating, the final allotments (see rule 22), not being received before the commencement of the financial year, the budget authorities are vested with the following powers to undertake work and incur expenditure until the receipt of those orders :— All works in progress at the end of the previous financial year may be continued. Note.—The term "Works" is used there in a comprehensive sense and conveys the meaning assigned to it in paragraph 4 (68) of this Code. ' Expenditure may be incurred on minor works, repairs and tools and plant up to ten per cent, of the provisional allotment for each of these purposes (see rule 18). Expenditure may be authorized on “Establishment" on the basis of that incurred in the last month of the preceding year. All expenditure incurred under rule 25 must be treated as a charge against the allotments eventually made. Appropriation and re-appropriation.—An appropriation or a re-appropriation, as defined in paragraphs 4 (4) and 4 (47), respectively,, of this Code, is the allotment of a particular sum of money to meet expenditure on a specified object, and it is a fundamental rule that no outlay shall be incurred without such appropriation or reappropriation. In exceptional cases, however (c.f. paragraph 58 of the Pakistan Public Works Department Code), where expenditure is authorized, in anticipation of the allotment of funds, or in excess of the existing allotment, the authorization must be followed, as soon as possible, by a formal allotment of funds to the extent required.

An appropriation is intended to cover all the charges, including the liabilities of past years, to be paid during the year or to be adjusted in the s of it. It is operative until the close the financial year. A ny unspent balance lapses and isable not avail for utilisation in toe follow ing year, but G overnm ent will ordinarily endeavour to include an anticipated lapse in the dem and thefor following year. See rule, 44

Note.--The financial year closes on 3lst March. After that date all cash and stock transactions are treated as pertaining to the following year, but bona fide transfer entries are permissible for some months, vide paragraph 531 of the Code. The am ount allotted in a unit of appropriation can be increased or decreased only by a form al order of re-appropriation autho rizing a transfer of funds from , or to, another unit. In all orders sanctioning re-appropriations, reasons necessitating the addition to, and reduction from , the unit affected should be indicated, An appropriation or re-appropriation within the grants of a year can be authorized at any time before, but not after, the expiry of the year Provincial Government the Chief Commissioners Baluchistan, the Engineer-in-Chief, General Headquarters, the Chief Engineer, Pakistan Public W orks Departm ent and the M ilitary Secretary to H. E. the Governor-G eneral have full powers to appropriate funds the ,out of sums allotted to them to meet expenditure upon Central public works provided-that funds are not .appropriated to m eet any expenditure on a new service not contem plated in the budget as voted by the Legislative Assem bly. that the expenditure for which funds are appropriated has received such istrative approval and expenditure and technical sanction, or other sanction, as is required by rules laid down by the competent authority from tim e to tim e; that the am ount appropriated to any work does not exceed the amount approved or sanctioned for that work by a sum greater than the excess which m ay be authorized under the rules referred to in (b) above; that funds allotted for non-voted item s- of expenditure are not appropriated to m eet votable item s, and funds allotted for voted item s are not appropriated to meet non-votable items; . that the sanctioned lim its for permanent establishm ent, or the budget provisions- m ade for tem porary establishm ent, are not exceeded. Subject to the above conditions, the authorities .m entioned in rule 31, may re-appropriate sum s from any prim ary unit of appro priation to any other such unit within and* between the m ajor' heads XVII—Working Expenses'* and "18" so long as they are covered by one grant,' and within heads "19", "50", "68" and" 78 provided:— that no re-appropriation shall be made to meet any expenditure, other than contingent expenditure, which is likely to involve further outlay in a future financial year ; .that, in the case of works chargeable to the major heads "50" and "78" no reappropriation shall be made from or to the units " Major works", " Minor works " and " repairs", and, in the case of Irrigation works, no re-appropriation shall be made from " Works" to " Maintenance and Repairs " or vice versa ; and that the allotment for a new original major work shall not be re-appropriated to any other work or item or vice versa ; and a re-appropriation from an original major work in progress shall be made only to a work or works of the same category. that unanticipated credits, i.e., credits not provided for in the budget or in excess of the

amounts included therein, which are ed for as minus expenditure, shall not be re-appropriated to any work or item. N ote 1.— The M ilitary Secretary to His Excellency the G overnor-G eneral is em pow ered to re-appropriate funds from original w orks to repairs vice versa or in connection w ith the furniture grant for the G overnor-G eneral's Estates. N ote- 2.— Re-appropriation of petty sum s should be avoided as far as possible. The extent to which the foregoing powers may be re-delegated shall be as follows :—

33)

Provincial Governments The Engineer-in-Chief, General Head- quarters

FuIl powers,

The Chief Engineer, Pakistan Public Works Department.

Full powers, subject to the condition that the limit of expenditure laid down for any particular house or houses is not exceeded.

The Chief Commissioner, and the Agent to the G. G., Baluchistan.

Full powers to re delegate to the senior engineering officer in the istration or branch of the istration

The Military Secretary to His Excellency the Governor General.

No powers to re-delegate.

34)

Where the conditions -specified in rules 31 and 32. are not fulfilled, the orders of the Government of Pakistan in the Ministry of Health and Works should. be obtained to the appropriation or re-appropriation. Applications for additional funds and re-appropriation of funds should, as a rule, be accompanied by statements in Forms Nos. 5 and 6, respectively.

35)

The Controlling Officer, at whose disposal an appropriation in respect of a primary or secondary unit has been placed, may, out of it, subject to the restrictions in rules 31 and 32,-allot funds for expenditure on a specific item, or group of items. He may distribute the funds placed at his disposal among the Divisional Officers working under him, retaining such amounts in "reserve" at his disposal as he may consider necessary. The sum total of all appropriations made by him from a unit should not, however, exceed the amount of the unit, or portion thereof, placed at his disposal. See also paragraph 2 of the Annexure to this Appendix.

36)

Control of expenditure.—In the case of the secondary unit "Original Major Works", the Divisional Officer will be responsible that :— i. no expenditure is incurred on any original major work without a specific appropriation for it, except in the case of unfinished work of the previous year which is likely to be completed in the current year for Rs. 500 or less ; the expenditure on each original major work is limited by the amount of the specific appropriation, sanctioned .for it, and the excess expenditure over such appropriation, unless the excess is Rs.'500 or under, is covered at once by an additional allotment of funds ;

ii.

iii.

the total expenditure on all original major works of the division, under each

unit of appropriation, does not exceed the total of the appropriations made therefor. In respect of expenditure on the secondary unit “Minor Works ", and other primary and secondary units, the Divisional Officer will be responsible that the expenditure is kept within the appropriations in respect of each unit as placed at his disposal. See also paragraphs 3 and 4 of the Annexure to this Appendix. 37)

Expenditure not provided for in the budget.—Expenditure for which no provision has been made in the budget estimate of the current year should rarely, if 'ever, be incurred.

38)

If, for exceptional reasons, expenditure, which is either not provided in the budget of the current year, or is in excess of the allotment therefor, has to be incurred, and if the authority incurring the expenditure is either not in a position to find funds by re-appropriation, or is not empowered to sanction are appropriation therefor, application for additional funds should be made to 'the next higher authority stating how the expenditure is proposed" to be met. In doing so, it should invariably be explained why the need for the expenditure was not foreseen in time for inclusion in the budge. Reasons should also be given for considering it indispensably necessary that the outlay should be immediately incurred and not postponed to the next financial .year. It should be borne in mind that excesses over the grants voted by the Legislative Assembly require the sanction of that body, and expenditure on ; a new service not contemplated in the budget requires a supplementary grant from the Legislative Assembly if the expenditure is;, votable.

39)

In all applications for sanction' to expenditure,; it should be distinctly stated whether provision for the proposed charge has or has not been made in the budget estimates of the yean and, < if it has not been made, whether the funds can be found by re-appropriation. In the latter event, the primary unit or units from which it is proposed to re-appropriate funds should be indicated. Supplementary and additional grants. — If, during the course of the year, it is found —

40)

that the allotment for a head or group of heads insufficient ; or

i.

that additional allotment is necessary for fresh expenditure not included in the budget, which cannot be met, by reappropriation;

ii.

it will be the duty of the istrative department concerned with the proposed extra expenditure to 'satisfy the Ministry of Finance as, to the necessity for the additional funds therefor. In the event of the expenditure requiring: the vote of the Legislative Assembly, it will further be necessary to obtain the approval of the Standing Finance Committee thereto, prior to the presentation to the Assembly of the demand for a supplementary grant. The supplementary estimates to be presented to the Assembly will be in the form of demands for grants which will contain a statement of the total additional grant proposed, and a statement of the detailed estimate divided; into items-under each grant. Review of grants. — In order to utilize the total resources at the disposal of Government to the best advantage, the budget authorities should carefully review the progress of expenditure against the appropriations placed at their disposal, and submit to the Ministry of Health and Works early in December of each year, separate statements for each major head showing the anticipated savings or excesses under the various units of appropriation. These statements should include only such items as are beyond the powers of appropriation and re-appropriation of the budget authority concerned, and be prepared separately for voted and non-voted expenditure. : Note 1. — The officer controlling the funds should take into all

adjustments that can reasonably be foreseen, in consultation with the s Officer, if necessary, and ensure that the revised forecast of expenditure against the appropriation is as accurate as possible. This, however, will not preclude subsequent changes which could hot be foreseen at the time of the review, being effected. All applications for such modifications requiring the orders of Government should be submitted hi sufficient time to reach the Ministry of Health and Works not later then the 1 5th February of each year. Note 2.— As controlling officers are responsible for the effective control of their expenditure against appropriations, a quarterly review of the expenditure should be conducted by them till the end of September thereafter, the expenditure should he reviewed by them monthly till January. . Note 3.— For detailed instructions regarding the control of expenditure, set the Annexure to this Appendix. On receipt of the statements, the Ministry of Health and Works will, wherever empowered to do so, transfer savings to meet excesses within the grant, and, when re-appropriations are beyond its powers, and the sanction of the Ministry of Finance is necessary, take steps to obtain such sanction, It will also forward to the Ministry of Finance, by the middle of December of each year, o statement comparing the total anticipated expenditure with the sanctioned grant, with a view to obtaining a supplementary grant from the Legislative Assembly in the case of excesses over voted expenditure, or to that Department sanctioning an additional grant, if the excesses relate to non-voted expenditure. Where, on the other hand, important savings are foreseen, the Ministry of Finance will issue instructions withdrawing the corresponding amount from the sanctioned grant. Savings whenever reported by the various budget authorities will be withdrawn by the Ministry of Health and Works to the conservation under the sub-heads to which they relate and utilized, if and when required, to meet excesses within the grant with the concurrence of the Ministry of Finance, where necessary. Rush of expenditure. — It should be clearly understood that it is contrary to the interests of Government to spend money hastily, and in all ill-considered manner, mainly because it is available. It is far more in the public interest to surrender funds, that cannot be profitably utilized, so that -they may be diverted to other "objects which would otherwise have to be held in abeyance for want.-pf money. Failure to spend the total allotments made to executive officers will not, in ordinary circumstances, operate against them in any way. They should, therefore, freely surrender all money that cannot be expended economically. Serious notice will be taken of any officer who acts in disregard of these orders. Expenditure the allotment for which is likely to lapse should, as far as possible, be provided for in the Schedule of Demands for the ensuing year (see. rule 8). In cases where this cannot be done, however, applications for the re-grant of lapsed allotment that can be economically utilized in the new financial year, should be made in Form No. 7, and submitted to the Ministry of Health and Works as soon as possible after the 5th May of each year. These applications will, as a rule, be met in full. Revised Estimates Revised estimates should be prepared by the budget authority concerned and submitted to the Officer by the middle of December each year. The latter will make such

alterations as seem to him to be warranted by the available information and include the proposals in, his budget notes. The figures shown in these estimates should be based on the latest available information as regards actual receipts and expenditure during the year and anticipated receipts and expenditure during the remainder of the year, and should show in an abstract form the probable variations as compared with the sanctioned appropriations. The revised estimate is a forecast of the expenditure likely to be incurred during the year, and the figures entered therein, even after they have been accepted by Government, should not be regarded as authority for the modification of grants. In cases where the actuals are expected to differ from the appropriations, as modified to date, separate action should be taken to obtain additional funds, or to surrender saving as the" case may be. Regularization of excesses over sub-heads of a grant after the close of a year To enable Government to ascertain the causes of savings and excesses under different sub-heads of a grant, and the reasons why steps were not taken in time to surrender the savings or to obtain necessary funds to cover the excesses, a statement in Form. No. 8 should be prepared, annually, by the budget authorities and submitted to the Ministry of Health and Works by the end of December. If, as a result of the scrutiny of these statements, the system of control of expenditure is found to be defective, necessary instructions in the matter will be issued by the Ministry of Health and Works to the budget authority concerned. Note. ---Separate statements should be prepared for each grant. If the grant as a whole has been exceeded, sanction should be obtained to the excess from the-Ministry of Finance in the case of non-voted expenditure, or from the Legislative Assembly in the case of voted expenditure. Miscellaneous The estimates for the Irrigation major head "17—Interest on works for which capital s are kept" will be dealt with by the Ministry of Finance through the budget notes, indirect communication with the Officers concerned who will consult the local officers where necessary.

ANNEXURE (S ee ru les 2 3, 24, 35, 3 6 a nd 41 in A p p en dix 6 .) Instructions rega rding the preparation of detailed distribution statem grantsents aridofcontrol of expenditure.

N o te.— W ith o u t p reju d ic e to th e g e n era lity of th e in s tru c tio n s c o n ta in e d in th e A nn e x th e B u d g e t A u th o ritie s a re a u th o ris e d to in tro d u c e s u c h m in o r va ria tio n s in d e ta il a m a y b en ec es sary to - suit loc al requirem en ts.

T he fun d s a llo tted u nd e r ea ch prim a ry u nit o f ap prop ria tio n u nd er ru le s 21 an d 22 w ill b e d istribu ted C hie f E ng in e e r to th e Sinu ten pe rd in g E n gine e rs u nd er him , in accord a n ce w ith the p ro vision s o f rule s 2 3 an d 2 4 , re tain in g su ch a m o un ts a s "re serve" un de r an y un it a t h is ow n disp o sa l, as h e co n side r n ece ssa ry. T he fu nd s a llo tted , u nd er th e fo llo w in g un its n ee d n ot, h ow e ve r, be distribu th e S up erin te nd ing Engineers:— P a y o f o fficers. Grants-in-aid, contributions, and donations E sta b lish m e n t cha rg e s pa ya b le to, o r re co ve ra b le fro m , o th er G o ve rn m e n ts, de pa rtm en ts e tc. C ha rg e s in E n g la nd . L oss or ga in b y e xch an ge .

T he fu n d s u nd er e ach o f the un its O rig in al W o rks (fo r C ivil W orks), a nd W o rks, an d E xten sio n im p ro ve m e n ts (fo r Irrig a tio n W o rks, e tc.) sho uld b e d ivide d in to se co nd ary un its "m a jo r w orks", a nd w orks". A s reg ards m ajor w o rks th e sp e cifie d a p p ro p ria tion sa n ctio ne d fo r ea ch w ork sh ou ld a in tim a te d . The Superintending Engineer should similarly distribute the funds placed at his disposal, in accordance with the provisions of rule 35, among Divisional Officers working under him, retaining such amounts as "reserve" at his own disposal, as he may consider necessary. The distribution of the funds under the units "Original Works," "Works" and "Extensions and Improvements” should be made in the manner indicated in paragraph 1. The appropriation for the primary unit "Suspense" should be distributed after subdividing it under secondary units, Stock/ Purchases, Miscellaneous P..W. Advances, London Stores, and Workshop Suspense. In regard to the secondary units for original major works, the Divisional Officer will be responsible under rule 36, that — No expenditure is incurred on any original major work without a specific appropriation for it, but in the case of unfinished works of previous years which are likely to be completed in the new year, for Rs. 500 or less a specific appropriation is not necessary. The expenditure on each original major work is limited by the amount of the specific appropriation sanctioned for it, and the excess expenditure over such appropriation, unless the excess expenditure is Rs. 500 or under, should be covered at once by sanction of additional appropriation. The total expenditure on all original major works of the Division does not exceed the total of the appropriation for his division under the secondary unit "major works. In regard to the secondary units for original minor works and other primary and secondary units,

the Divisional Officer is responsible that his expenditure is kept within the appropriations for each unit as placed at his disposal by the Superintending Engineer. Immediately after submission of his monthly s to the ant General, the Divisional Officer should in of Notes 2 and 3 below rule 41, submit quarterly for the first two quarters and monthly for October, November, December and January to the Superintending Engineer, a report in duplicate in the following form:—

O rig in al W o rks--- B uild ingand s so on for other units of M ajor W orks M inor W orks appropriation . Appropriations at beginning of

i.

month. ii.

Appropriations during month.

iii.

Total of (i) and (ii ).

iv.

Withdrawals during month Net appropriations at the end of

v.

month, vi.

Expenditure during the month

vii.

Expenditure to end of previous month

viii. ix.

Total expenditure of the year, Unspent balance

6) In respect of units, the expenditure on which is incorporated in the monthly s of the Division, the Divisional Officer should see that the expenditure as shown in the above report agrees with that shown in his monthly s. a)

In regard to transactions which do not enter the monthly s but are paid at the Treasury on bills oh of pay and allowances of Government servants (and also contingencies if these are paid, on bills at the Treasury), the following instructions should be observed.. b)

Whenever a bill is presented for payment at the Treasury, it should be marked clearly with the complete classification (vide paragraph 452 of the Code) as well as the primary and secondary units of appropriation. 1.

An should be kept for each primary and secondary unit of appropriation, in which will be entered every bill cashed at the Treasury under its 2.

appropriate unit. At the close of each month the expenditure against each unit should be totalled and the figures included in the report referred to in paragraph 5. On receipt of the monthly reports (vide paragraph 5), the Superintending Engineer should examine them to see that the Divisional Officers have not exceeded the appropriations placed at their disposal. He should then prepare a report for his whole circle in order to review the progress of expenditure against the appropriation placed at his disposal by the Chief Engineer.

N o te . ---In p re p a rin g th e C irc le re p o rt, th e S u p e rin te n d in g E n g in e e r s h o u ld a ls o in e x p e n d itu re o n b ilk d ra w n b y h im s e lf a t th e T re a s u ry . F o r th is p u rp o s e h e w ill •a ls re g is te r s im ila r to th a t k e p t b y D iv is io n a l O ffic e rsv id firepsaura c hg ra b ills ph The circle report should be sent in duplicate to the ant General ed by Divisional reports in original and an abstract of Superintending the Engineer's referred to in the Note below para graph 7. The ant General will check the circle report with his own s and return one copy together with Divisional reports, etc,, making after corrections in it and indicating the reasons for corrections, The second copies of all Circle reports will be sent by the ant General to the Chief Engineer, together with the following:— A list of bills drawn by the Chief Engineer himself as booked ant in General's s. A monthly report showing the total expenditure of the year, under each primary unit of appropriation, for the whole ministration. Ad These reports will enable the Chief Engineer to review the progress the expenditure of for each circle as well as for the istration, whole, as a The ant General will, in addition to the check of expenditure against grants and primary units of appropriation as prescribed in Article , 158 of the Audit Code, exercise the following checks on behalf of the Ad ministration. See that the instructions in paragraph 3 in regard to thediture expenon major works have been observed. See that the expenditure on original minor works, repairs, suspense, and Refunds of Revenue, as incurred in each Division is kept within the lump sum appropriation placed the disposal at of the Divisional Officer. These checks by the ant General will not relieve the tending Superin Engineers from the checks prescribed for them in paragraph 7.

FORM NO. 1 Schedule of Demands or Civil Works Central, in……… for the year 19…….. (Figures for “voted” and “non voted” to be shown separately against each item) PART 1 Abstract.

Sub –head

Actuals for 19-19 (previous year) Rs.

Original Works – Buildings Major Works - - - Minor Works - - - Losses on Stock - TOTAL Original Work communications Major Works - - - Minor Works - - - TOTAL Original Works – Miscellaneous Major Works - - - Minor Works - - - TOTAL Total for Original Works Repairs – Buildings Repairs – Communications Repairs – Miscellaneous Petty Constructions and Repairs by Civil Departments Works - - - Repairs Total for Repairs Establishments Direction Pay of officers Pay of establishment Other charges TOTAL Executive Establishments Pay of officers Pay of establishment Other charges TOTAL other establishment other Pakistan Charges

Budget estimate for 19-19 (current year ) Rs.

Revised estimate for 19-19 (current year) Rs.

Demand for 19-19 Rs.

Remarks explaining the increase, if any.

TOTAL Establishment Charges credited to other Governments Departments etc. Deduct Establishment charges recovered from other Governments Departments etc. Total for Establishments Tools and Plant New supplies Repairs and carriage tools and plant charges credited to other Governments, Departments, etc. Deduct – Tools and plant charges recovered from other Governments, Departments, etc. Total for Tools and Plant Grants-in-aid, Contributions, etc. Suspense Stock Charges Deduct – Issues to works and other credits Total London Stores Charges in England Charges in Pakistan Deduct Credits by transfer to works or stock Total Other suspense s Charges Deduct – Recoveries Total Total for Suspense Charges in England – High Commissioner for Pakistan in the U. K. Total for charges in England Loss or gain by exchange Reserve for unforeseen works and repairs Total Voted Non voted

Schedules of Demands for Civil Works – Central in …….. for the year 19…. (Figures for “voted” and “non voted” to be shown separately against each item) PART II DETAILS (I) Original Works

Sub –head

Actuals for 19-19 (previous year) Rs.

Original Works – Buildings Major Works Customs Taxes on Income (And so on ) TOTAL Minor Works Customs Taxes on Income (And so on ) TOTAL Losses on stock Original Works – Communications Major Works Minor Works TOTAL Original Works – Miscellaneous Major Works Minor Works Total Total for Original Works

Budget estimate for 19-19 (current year ) Rs.

Revised estimate for 19-19 (current year) Rs.

Demand for 19-19 Rs.

Remarks explaining the increase, if any.

PART II DETAILS Contd.

19

Remarks explaining the increase, if any.

Demand for 19-19

Revised estimate for 19-19 (current year)

Details

Budget estimate for 19-19 (current year )

Numbers

Actuals for 19 – 19 (previous year)

(ii) Establishment

19 Direction Pay of Officers (to be detailed) Pay of establishments (to be detailed) Other charges (Allowances to be detailed and lump-sum provision to be entered for contingencies) Total Executive establishment Pay of Officers – (to be detailed) Pay of establishments (to be detailed) Other charges (allowances to be detailed and lump-sum provision to be entered for contingencies) Total Other establishments Other Pakistan charges (to be detailed) Total establishment charges credited to other Governments, Departments, etc. Deduct – Establishment charges recovered from other Governments, Departments etc. Total for Establishment

Particulars

PART II DETAILS –Concld. (iii) Grants-in-aid, Contributions, etc. Budget Revised Actuals for estimate for estimate for 19 – 19 19 – 19 19 -19 (previous (current (current year ) year) year) Rs. Rs. Rs.

Demand for 19 -19 Rs.

Remarks

(iv) Charges in England High Commissioner for Pakistan in the U.K. (to be detailed)

(Here add the word “approximate if the work is not technically sanctioned.) Customs

******** ******** Taxes on Income ******** (And so on ) C communication *******

Miscellaneous ********

Rs.

Rs.

Remarks

Rs.

Order of urgency and the minimum allotments required for the work

Probable during 19 Rs.

Demand for 19

Rs.

Total

Buildings –

Estimated cost of the work

Estimated cost of the work

PART II-A – MAJOR WORKS CIVIL, INCLUDED IN PART II (i) FOR 19 – 19 (Figures for “voted” and non voted” to be shown separately against each item) Particulars of the work Probable outlay to end of previous year, if any

PART II B – MINOR WORKS ESTIMATED TO COST OVER RS.2000 INCLUDED IN PART I, FOR 19 – 19 Probable Estimated expenditure Demand for Order for Particulars of the work cost of to end of Remarks 19 - 19 urgency the work previous year if any Rs Rs Rs Buildings – Customs – * * * * * * * Taxes on Income -* * * * * * * (And so on) Total Communications *

*

*

*

*

*

*

*

*

*

*

*

*

*

*

*

*

* * Total Miscellaneous *

*

Total

PART II C Supplementary Statement showing expenditure on Minor Works and Repairs under Civil Works, Central, during the past five years, 19 Minor Works (limit Rs. 20,000)

Year

Total for five years Average for one year

19 .

Repairs

Buildings

Communications

Miscellaneou s

Total

Rs.

Rs.

Rs.

Rs.

Probable cost of all Central buildings that will be borne on the P.W.D. books by the end of 19 19

Rs.

Civil buildings

Rs.

Percentag e rate that may be taken for all repairs for buildings and Miscellane ous recurring items such as rents, taxes, etc.

Communications

Rs.

Total length of roads maintaine d with average mileage rate.

Miscellaneous

Rs.

Remarks (here add any other information that may help to justify the demand put forward)

FORM NO 3 SCHEDULE OF DEMANDS FOR IRRIGATION, NAVIGATION, EMBANKMENT AND DRAINAGE WORKS IN FOR THE YEAR 19 - 19 (figures for “voted” and “non-voted” to be shown separately against each item.) Sub head

EXPENDITURE CHARGED TO REVENUE. Xvii – Deduct Working expenses Irrigation, Navigation, Embankment and Draining Works for which Capital are kept. Productive Works. Canal:Extensions and improvements Maintenance and repairs Establishment (vide Part II) Tools and Plant (vide Part III) Suspense (vide Part IV) Charges in England Loss or gain by exchange Total for (A) Canal (B) Canal:1 to 7 as shown under (A) Canal above Total for (B) Canal Total Productive Works Unproductive Works (C) Canal:1 to 7 as shown under (A) Canal Total (C) Canal Total unproductive works Total Major Head “XVII – Deduct – Working Expenses” 18 – other revenue expenditure 18-A- Irrigation works Works Extensions and Improvements Maintenance and Repairs Establishment (vide Part II) Tools and Plant (vide part IV) Other charges Suspense (vide Part IV) Grants-in-aid, Contributions, etc(to be detailed) Charges in England Loss or gain by exchange Total 18-B Navigation Embankment and

PART I. Actuals for Budget 19 - 19 estimate for (previous 19 - 19 year) (current year) Rs. Rs.

Revised estimate for 19 - 19 (current year) Rs.

Demand for 19 - 19

Remarks explaining the increase if any.

Rs.

Rs.

Drainage Works. 1 to 10 as shown under 18-A above Total Total Major Head “18” 19 Construction of Irrigation, Navigation, Embankment and Drainage Works. Productive Works. (A) Canal:Works Establishment (vide Part II) Tools and Plant (vide Part III) Suspense (vide Part IV) Charges in England Loss or gain by exchange Total for (A) Canal (B) Canal:1 to 6 as shown under (A) Canal. Total for (B) Canal Total productive Works Unproductive Works (C) Canal:1 to 6 as shown under (A) Canal. Total (C) Canal Total unproductive Works Total Major Head “19” Reserve for unforeseen expenditure.

Sub head CAPITAL EXPENDITURE NOT CHARGED TO REVENUE. 68 – Construction of Irrigation, Navigation, Embankment and Drainage Works. Irrigation Works – (1) Productive Works(A) Canal :Works Establishment (vide Part II) Tools and Plant (vide Part III) Suspense (vide Part IV) Charges in England Loss or gain by exchange Total for (A) Canal (B) Canal:1 to 6 as shown under (A) Canal above Total for (B) Canal Total Productive Works

Actuals for 19 - 19 (previous year)

Budget estimate for 19 - 19 (current year)

Revised estimate for 19 - 19 (current year)

Demand for 19 - 19

Remarks explaining the increase if any.

Rs.

Rs.

Rs.

Rs.

Rs.

PART II DETAILS OF ESTABLISHMENT AND CHARGES IN ENGLAND (Figures for “voted” and un-voted” to be shown separately against each item)

Number 19

Particulars

19 DIRECTION. Pay of officers. (To be detailed) Total Other charges Pay of Establishments – (to be detailed) Allowances, honoraria, etc. (To be detailed) Contingencies. Total Total Direction Executive. Pay of officers. (To be detailed) Total Other Charges Pay of Establishments – (to be detailed) Allowances, honoraria, etc. (To be detailed) Contingencies Total Total Executive OTHER ESTABLISHMENTS Pay of officers. (To be detailed) Total Other Pakistan charges (including amounts paid to other Governments, Departments, etc.) Special Revenue Establishment (To be detailed) Water regulation (To be detailed) Patwaries Fees to Lambardars Medical establishment – (To be detailed)

Actuals for 19 - 19 (previous year)

Budget Estimate for 19 -19 (current year)

Rs.

Rs.

Revised Estimate for 19 19 (current year ) Rs.

Demand for 19 19 Rs.

Remarks explaining the increase, if any.

Allowances - (To be detailed) Contingencies Establishment charges credited to other Governments, Departments, etc. (To be detailed) Total PENSIONARY CHARGES Deduct- Establishment charges recovered from other Government, Departments, etc. Grand total for establishment CHARGES IN ENGLAND

(To be detailed) TOTAL

distribution of the above by major heads – Major Head XVII pensionary charges Other establishment charges Charges in England Major Head “18” Pensionary charges Other establishment charges Charges in England Major head “ 19” Pensionary charges Other establishment charges Charges in England Major Head “68” Pensionary charges Other establishment charges Charges in England TOTAL

PART III DETAILS OF TOOLS AND PLANT

Particulars

New supplies Repairs and carriage Tools and plant charges credited to other Governments, Departments, etc. Deduct – Tools and plant charges recovered from other Governments, Departments, etc. Total Distribution of the above by major heads. Major Head “XVII” .. .. … “18” .. .. … “19” .. .. … “68”

Actuals for 19 - 19 (previous year)

Budget Estimate for 19 -19 (current year)

Rs.

Rs.

Revised Estimate for 19 19 (current year ) Rs.

Demand for 19 19 Rs.

Remarks explaining the increase, if any.

PART IV DETAILS OF SUSPENSE

Particulars

Stock – Charges … … …. Deduct – Issues to works and other credits. Total London stores Charges in England Charges in Pakistan Deduct – Credits by transfer to works or stock Total Other Suspense s Charges Deduct – Recoveries Total Total for Suspense Distribution of the above by major heads. Major Head “XVII” .. .. … “18” .. .. … “19” .. .. … “68” Total

Actuals for 19 - 19 (previous year)

Budget Estimate for 19 -19 (current year)

Rs.

Rs.

Revised Estimate for 19 19 (current year ) Rs.

Demand for 19 19 Rs.

Remarks explaining the increase, if any.

PART V LIST OF THE NEW WORKS ESTIMATED TO COST OVER RS. 5000 EACH, WHICH ARE INCLUDED IN PART I.

Major Head.

“XVII” Productive.

Name of Canal

(A)

Particulars of the works

Extensions and Improvements * *

(B)

(C)

* *

* *

* *

* *

* *

* *

Extensions and Improvements *

“XVII- Unproductive”

* *

*

*

*

*

*

*

*

Extensions and Improvements *

*

*

*

* *

* *

* *

* *

*

“18-A”

*

*

*

Works * * * * * *

* *

Extensions and Improvements *

*

*

*

*

“18-B” “19-Productive”

* *

* *

* *

* *

* *

* *

* *

* *

* *

* *

* *

* *

* *

* *

* *

* *

* *

* *

(A) (B)

“19-Unproductive” “68-Productive”

(C) (A) (B)

*

Works * * * * Works * * * * Works * * * * Works * * * * Works * * * * Works * * * *

*

* * *

* *

* *

* *

* *

* *

* *

* *

* *

* *

* *

* *

* *

* *

* *

* *

* *

* *

Estimated cost of the work

Demand for 19 19

Rs.

Rs.

Remarks explaining the increase, if any.

Probable outlay to end of 19 - 19 if any Particulars of the works

Estimated cost of the work

Rs. Major Head “18-A” * * * * *

* * * * *

* * * * *

* * * * *

* * * * *

* * * * *

* * * * *

Total Major Head “18-B” * * * * * * * * * * * * * * Total for “18-A and 18-B” Major Head “19-A” * * * * * * * * * * * * * * Total Major Head “19-B” * * * * * * * * * * * * * * Major Head “68”* * * * * * * * * * * * * * * * * * * * * Total for “68”

(Here add the word “Approximate” if the work is not technically sanctioned )

Expenditure to end of 19 19

Probable during 19 - 19

Total

Demand for 19 19

Rs.

Rs.

Rs.

Rs.

Order of urgency and minimum allotment required for the work

Remarks

PART V –A MAJOR WORKS – IRRIGATION, INCLUDED IN PARTS I AND V FOR 19 - 19 (Figures for “voted” and “non-voted’ to be shown separately against each item)