Central Public Works Accounts (CPWA) Code \u2014 Study Notes (Ch 1\u20133)<\/title>\r\n<style>\r\n.elementor-section.elementor-section-stretched,\r\n .elementor-section-full_width,\r\n .elementor-container,\r\n .elementor-column,\r\n .elementor-column-wrap,\r\n .elementor-widget-wrap,\r\n .elementor-element {\r\n padding: 0 !important;\r\n margin: 0 !important;\r\n gap: 0 !important;\r\n }\r\n\r\n *, *::before, *::after { box-sizing: border-box; margin: 0; padding: 0; }\r\n :root {\r\n --navy:#10243f; --blue:#1c5da6; --sky:#2d8ecf; --teal:#0e8f7a;\r\n --amber:#c97c10; --red:#c0392b; --gold:#c89b0a; --purple:#7e3eb5;\r\n --slate:#41617f;\r\n --text:#1c2b3a; --muted:#5a6d80; --border:#dde6ef;\r\n --blueprint:#0c3b6e;\r\n }\r\n html { scroll-behavior: smooth; }\r\n body { font-family:'DM Sans',-apple-system,BlinkMacSystemFont,'Segoe UI',sans-serif; background:#fff; color:var(--text); font-size:15px; line-height:1.85; }\r\n a { text-decoration:none; color:inherit; }\r\n\r\n \/* \u2500\u2500 HERO (blueprint themed) \u2500\u2500 *\/\r\n .hero { width:100%; background:linear-gradient(125deg,#0a1f3c 0%,#10243f 30%,#13507f 70%,#0e8f7a 100%); padding:60px 48px 56px; color:#fff; position:relative; overflow:hidden; }\r\n .hero::before { content:''; position:absolute; inset:0;\r\n background-image:linear-gradient(rgba(255,255,255,0.05) 1px,transparent 1px),linear-gradient(90deg,rgba(255,255,255,0.05) 1px,transparent 1px);\r\n background-size:34px 34px; pointer-events:none; }\r\n .hero::after { content:''; position:absolute; right:-90px; top:-110px; width:520px; height:520px; border-radius:50%; background:radial-gradient(circle,rgba(255,255,255,0.10) 0%,transparent 65%); pointer-events:none; }\r\n .hero-inner { max-width:1120px; margin:0 auto; position:relative; z-index:1; }\r\n .hero-grid { display:grid; grid-template-columns:1fr 340px; gap:36px; align-items:center; }\r\n .hero-text { min-width:0; }\r\n .hero-illustration { width:340px; max-width:100%; filter:drop-shadow(0 12px 24px rgba(0,0,0,0.28)); animation:heroFloat 6s ease-in-out infinite; }\r\n .hero-illustration svg { width:100%; height:auto; display:block; }\r\n @keyframes heroFloat { 0%,100%{transform:translateY(0);} 50%{transform:translateY(-7px);} }\r\n .hero-kicker { display:inline-block; background:rgba(255,255,255,0.16); color:#fff; font-size:11px; font-weight:700; padding:6px 14px; border-radius:20px; letter-spacing:0.14em; text-transform:uppercase; margin-bottom:18px; backdrop-filter:blur(4px); }\r\n .hero h1 { font-family:'Crimson Pro',Georgia,serif; font-size:clamp(28px,4.2vw,44px); font-weight:700; line-height:1.18; margin-bottom:14px; color:#fff; text-shadow:0 2px 8px rgba(0,0,0,0.20); }\r\n .hero-sub { font-size:15px; opacity:0.93; margin-bottom:24px; max-width:740px; color:#fff; }\r\n .hero-pills { display:flex; flex-wrap:wrap; gap:8px; }\r\n .hero-pill { background:rgba(255,255,255,0.16); border:1px solid rgba(255,255,255,0.30); color:#fff; font-size:12px; font-weight:600; padding:6px 14px; border-radius:20px; backdrop-filter:blur(6px); }\r\n\r\n \/* \u2500\u2500 progress banner \u2500\u2500 *\/\r\n .scope-banner { background:#fff7ec; border-bottom:1px solid #f0dcb8; padding:10px 48px; }\r\n .scope-inner { max-width:1120px; margin:0 auto; font-size:13px; color:#8a5a10; display:flex; align-items:center; gap:8px; }\r\n .scope-inner strong { color:#6b4408; }\r\n\r\n .breadcrumb-bar { background:#fff; border-bottom:1px solid var(--border); padding:10px 48px; }\r\n .breadcrumb-inner { max-width:1120px; margin:0 auto; font-size:12.5px; color:#aaa; display:flex; align-items:center; gap:6px; }\r\n .breadcrumb-inner a { color:var(--blue); }\r\n .breadcrumb-inner a:hover { text-decoration:underline; }\r\n .breadcrumb-inner .sep { color:#ddd; }\r\n\r\n .layout { max-width:1120px; margin:0 auto; padding:44px 48px 88px; display:grid; grid-template-columns:264px 1fr; gap:56px; align-items:start; }\r\n\r\n .chapter-heading-block { display:flex; align-items:center; gap:14px; margin:52px 0 22px; padding-bottom:14px; border-bottom:2.5px solid var(--navy); }\r\n .chapter-heading-block:first-child { margin-top:0; }\r\n .chapter-badge { background:var(--navy); color:#fff; font-size:10px; font-weight:700; padding:5px 16px; border-radius:4px; letter-spacing:0.1em; text-transform:uppercase; white-space:nowrap; flex-shrink:0; }\r\n .chapter-heading-block h2 { font-family:'Crimson Pro',Georgia,serif; font-size:23px; font-weight:700; color:var(--navy); margin:0; }\r\n\r\n .section-heading-block { display:flex; align-items:center; gap:12px; margin:38px 0 14px; }\r\n .section-badge { background:var(--blue); color:#fff; font-size:9.5px; font-weight:700; padding:4px 12px; border-radius:3px; letter-spacing:0.08em; white-space:nowrap; flex-shrink:0; }\r\n .section-badge.amber{background:var(--amber);} .section-badge.teal{background:var(--teal);}\r\n .section-badge.purple{background:var(--purple);} .section-badge.red{background:var(--red);} .section-badge.gold{background:var(--gold);} .section-badge.slate{background:var(--slate);}\r\n .section-heading-block h3 { font-size:17px; font-weight:700; color:var(--navy); margin:0; }\r\n\r\n .article h4 { font-size:14.5px; font-weight:700; color:var(--navy); margin:22px 0 10px; }\r\n .article p { color:#2c3e50; margin-bottom:12px; text-align:justify; hyphens:auto; }\r\n .article strong { color:#111; }\r\n\r\n .icon-list { list-style:none; margin:0 0 14px; display:flex; flex-direction:column; gap:8px; }\r\n .icon-list li { display:flex; align-items:flex-start; gap:10px; font-size:15px; color:#2c3e50; line-height:1.78; text-align:justify; }\r\n .icon-list li .ico { font-size:15px; flex-shrink:0; margin-top:4px; width:20px; text-align:center; }\r\n\r\n .callout { border-left:3px solid var(--blue); padding:14px 18px; margin:16px 0 20px; background:#f6faff; border-radius:0 6px 6px 0; }\r\n .callout.amber{border-left-color:var(--amber);background:#fffbf5;} .callout.red{border-left-color:var(--red);background:#fff8f7;}\r\n .callout.teal{border-left-color:var(--teal);background:#f4fdf9;} .callout.purple{border-left-color:var(--purple);background:#faf6ff;} .callout.gold{border-left-color:var(--gold);background:#fffcf0;} .callout.slate{border-left-color:var(--slate);background:#f5f8fb;}\r\n .callout-label { font-size:10px; font-weight:700; text-transform:uppercase; letter-spacing:0.12em; margin-bottom:8px; color:var(--blue); }\r\n .callout.amber .callout-label{color:var(--amber);} .callout.red .callout-label{color:var(--red);}\r\n .callout.teal .callout-label{color:var(--teal);} .callout.purple .callout-label{color:var(--purple);} .callout.gold .callout-label{color:#8a6a00;} .callout.slate .callout-label{color:var(--slate);}\r\n .callout p { text-align:justify; }\r\n\r\n .def-card { background:linear-gradient(135deg,#f3f8fd 0%,#e9f2fb 100%); border:1.5px solid #b9d2ec; border-radius:12px; padding:22px 26px; margin:18px 0 26px; position:relative; }\r\n .def-card::before { content:'\\201C'; position:absolute; top:6px; left:14px; font-family:Georgia,serif; font-size:60px; color:rgba(28,93,166,0.18); line-height:1; }\r\n .def-card .def-label { font-size:10.5px; font-weight:700; text-transform:uppercase; letter-spacing:0.14em; color:var(--blue); margin-bottom:8px; position:relative; z-index:1; }\r\n .def-card .def-text { font-size:15px; color:#1f3a55; line-height:1.78; position:relative; z-index:1; text-align:justify; }\r\n\r\n .compare-table { width:100%; border-collapse:collapse; margin:16px 0 24px; border-radius:8px; overflow:hidden; border:1px solid var(--border); table-layout:fixed; }\r\n .compare-table thead tr { background:var(--navy); color:#fff; }\r\n .compare-table th { padding:12px 16px; text-align:left; font-size:12.5px; font-weight:700; }\r\n .compare-table td { padding:11px 16px; font-size:14px; border-bottom:1px solid var(--border); color:#2c3e50; vertical-align:top; word-wrap:break-word; }\r\n .compare-table tr:nth-child(even) td { background:#f8fbfd; }\r\n .compare-table td.label-cell { font-weight:700; color:var(--navy); background:#eef4fa !important; }\r\n .compare-table td.code-cell { font-family:'JetBrains Mono',monospace; font-weight:700; color:var(--blue); background:#eef4fa !important; text-align:center; }\r\n\r\n .info-row { display:grid; grid-template-columns:repeat(auto-fit,minmax(150px,1fr)); gap:14px; margin:18px 0 26px; }\r\n .info-card { background:#fff; border:1.5px solid var(--border); border-top:4px solid var(--blue); border-radius:12px; padding:18px 16px; }\r\n .info-card.t-teal { border-top-color:var(--teal); }\r\n .info-card.t-amber { border-top-color:var(--amber); }\r\n .info-card.t-gold { border-top-color:var(--gold); }\r\n .info-card.t-red { border-top-color:var(--red); }\r\n .info-card.t-purple { border-top-color:var(--purple); }\r\n .info-card .ic-big { font-family:'JetBrains Mono',monospace; font-weight:800; font-size:20px; color:var(--navy); line-height:1.12; margin-bottom:5px; }\r\n .info-card .ic-cap { font-size:12.5px; color:#5a6b7d; line-height:1.5; }\r\n\r\n .parts-list { list-style:none; counter-reset:parts; margin:14px 0 22px; display:flex; flex-direction:column; gap:12px; }\r\n .parts-list > li { background:#fff; border:1.5px solid var(--border); border-radius:10px; padding:16px 18px 16px 60px; position:relative; font-size:14.5px; color:#2c3e50; line-height:1.72; counter-increment:parts; text-align:justify; }\r\n .parts-list > li::before { content:counter(parts,lower-alpha); position:absolute; left:16px; top:16px; width:32px; height:32px; background:var(--blue); color:#fff; border-radius:50%; display:flex; align-items:center; justify-content:center; font-size:14px; font-weight:700; font-family:'JetBrains Mono',monospace; }\r\n .parts-list.roman > li::before { content:counter(parts,lower-roman); font-size:12px; }\r\n .parts-list.decimal > li::before { content:counter(parts); font-size:13px; }\r\n .parts-list.teal > li::before{background:var(--teal);} .parts-list.amber > li::before{background:var(--amber);}\r\n .parts-list.purple > li::before{background:var(--purple);} .parts-list.red > li::before{background:var(--red);} .parts-list.gold > li::before{background:var(--gold);} .parts-list.slate > li::before{background:var(--slate);}\r\n .parts-list > li strong { color:var(--navy); }\r\n\r\n .highlight-box { background:linear-gradient(135deg,#eef6ff 0%,#e4eefb 100%); border-left:4px solid var(--blue); border-radius:0 10px 10px 0; padding:16px 20px; margin:16px 0 22px; }\r\n .highlight-box .hl-label { font-size:10px; font-weight:700; text-transform:uppercase; letter-spacing:0.12em; color:var(--blue); margin-bottom:6px; }\r\n .highlight-box .hl-text { font-size:14.5px; color:#2c3e50; line-height:1.72; text-align:justify; }\r\n\r\n .cat-grid { display:grid; grid-template-columns:repeat(2,1fr); gap:14px; margin:20px 0 28px; }\r\n .cat-grid.three{grid-template-columns:repeat(3,1fr);} .cat-grid.four{grid-template-columns:repeat(4,1fr);}\r\n .cat-card { border-radius:10px; padding:18px 18px; border:1.5px solid var(--border); }\r\n .cat-card.a{border-color:#9dc3ec;background:#f0f7ff;} .cat-card.b{border-color:#7fd3c5;background:#f0fdf8;}\r\n .cat-card.c{border-color:#f0d58a;background:#fffbf0;} .cat-card.d{border-color:#f5a0a0;background:#fff5f5;} .cat-card.e{border-color:#d1baf0;background:#f9f5ff;}\r\n .cat-label { font-size:9.5px; font-weight:700; text-transform:uppercase; letter-spacing:0.12em; color:var(--muted); margin-bottom:6px; }\r\n .cat-title { font-size:14.5px; font-weight:700; color:var(--navy); margin-bottom:8px; }\r\n .cat-card.a .cat-title{color:var(--blue);} .cat-card.b .cat-title{color:var(--teal);} .cat-card.c .cat-title{color:var(--amber);} .cat-card.d .cat-title{color:var(--red);} .cat-card.e .cat-title{color:var(--purple);}\r\n .cat-card p { font-size:13px; color:#2c3e50; line-height:1.7; text-align:justify; }\r\n .cat-badge { display:inline-block; font-size:22px; font-weight:900; margin-bottom:6px; font-family:'JetBrains Mono',monospace; line-height:1; }\r\n .cat-card.a .cat-badge{color:var(--blue);} .cat-card.b .cat-badge{color:var(--teal);} .cat-card.c .cat-badge{color:var(--amber);} .cat-card.d .cat-badge{color:var(--red);} .cat-card.e .cat-badge{color:var(--purple);}\r\n\r\n .chapter-pane { display:none; animation:fadeIn 0.3s ease; }\r\n .chapter-pane.active { display:block; }\r\n @keyframes fadeIn { from{opacity:0;transform:translateY(4px);} to{opacity:1;transform:translateY(0);} }\r\n\r\n .sidebar { position:sticky; top:24px; max-height:calc(100vh - 48px); }\r\n .toc-card { background:#fff; border:1px solid var(--border); border-radius:12px; padding:16px 12px; max-height:calc(100vh - 48px); overflow-y:auto; }\r\n .toc-card-title { font-size:10px; font-weight:700; text-transform:uppercase; letter-spacing:0.14em; color:var(--muted); margin:4px 0 14px; padding:0 4px; }\r\n .toc-chapter { margin-bottom:8px; }\r\n .toc-chapter-header { background:var(--navy); border-radius:10px; padding:12px; color:#fff; cursor:pointer; display:flex; align-items:center; gap:10px; list-style:none; transition:background 0.18s; }\r\n .toc-chapter-header::-webkit-details-marker { display:none; }\r\n .toc-chapter-header:hover { background:#163457; }\r\n .toc-ch-badge { background:#ffd95a; color:#10243f; font-size:10px; font-weight:800; letter-spacing:0.06em; padding:4px 8px; border-radius:5px; flex-shrink:0; min-width:38px; text-align:center; line-height:1; }\r\n .toc-ch-title { flex:1; font-size:13.5px; font-weight:700; line-height:1.25; color:#fff; }\r\n .toc-ch-chev { font-size:10px; color:rgba(255,255,255,0.8); transition:transform 0.22s ease; flex-shrink:0; }\r\n .toc-chapter[open] > .toc-chapter-header { background:#163457; }\r\n .toc-chapter[open] > .toc-chapter-header .toc-ch-chev { transform:rotate(90deg); }\r\n .toc-sub-wrap { position:relative; margin:6px 0 6px 18px; padding-left:14px; }\r\n .toc-sub-wrap::before { content:''; position:absolute; left:0; top:6px; bottom:8px; width:1px; background:repeating-linear-gradient(to bottom,#d0d8e2 0px,#d0d8e2 2px,transparent 2px,transparent 5px); }\r\n .toc-sub-list { list-style:none; }\r\n .toc-sub-list li { display:flex; align-items:flex-start; gap:6px; padding:5px 4px 5px 0; }\r\n .toc-sub-num { flex-shrink:0; font-family:'JetBrains Mono',monospace; font-size:10.5px; color:var(--muted); font-weight:600; line-height:1.5; min-width:40px; padding-top:1px; }\r\n .toc-sub-list a { flex:1; font-size:13px; color:#2c3e50; line-height:1.45; padding:1px 4px; border-radius:3px; transition:color 0.15s; }\r\n .toc-sub-list a:hover { color:var(--blue); }\r\n .toc-sub-list a.active { color:var(--blue); font-weight:700; }\r\n .toc-sub-list .toc-app .toc-sub-num, .toc-sub-list .toc-app a { color:var(--purple); }\r\n .toc-sub-list .toc-app a:hover, .toc-sub-list .toc-app a.active { color:#5a2a8a; font-weight:700; }\r\n\r\n .recap { background:linear-gradient(135deg,#10243f 0%,#193b63 100%); border-radius:14px; padding:28px 30px; margin:44px 0 0; color:#fff; }\r\n .recap-title { font-family:'Crimson Pro',Georgia,serif; font-size:20px; font-weight:700; margin-bottom:18px; display:flex; align-items:center; gap:10px; }\r\n .recap table { width:100%; border-collapse:collapse; }\r\n .recap th, .recap td { padding:10px 14px; text-align:left; border-bottom:1px solid rgba(255,255,255,0.12); font-size:13.5px; }\r\n .recap th { font-size:11px; text-transform:uppercase; letter-spacing:0.1em; opacity:0.7; font-weight:700; }\r\n .recap td:first-child { font-weight:700; color:#ffd700; width:38%; }\r\n .recap td strong { color:#ffd95a; font-weight:700; }\r\n .recap td:first-child strong { color:inherit; }\r\n\r\n \/* quiz *\/\r\n .ix { border:1.5px solid var(--border); border-radius:14px; margin:30px 0 28px; overflow:hidden; background:#fff; }\r\n .ix-head { background:linear-gradient(135deg,#10243f 0%,#193b63 100%); color:#fff; padding:14px 20px; display:flex; align-items:center; gap:12px; }\r\n .ix-head .ix-chip { background:#ffd95a; color:#10243f; font-size:9.5px; font-weight:800; letter-spacing:0.1em; padding:4px 10px; border-radius:20px; text-transform:uppercase; flex-shrink:0; }\r\n .ix-head h4 { font-size:14px; font-weight:700; color:#fff; margin:0; }\r\n .ix-body { padding:20px; }\r\n .ix-help { font-size:12.5px; color:var(--muted); margin:0 0 14px; }\r\n .quiz-q { font-size:14.5px; font-weight:700; color:var(--navy); margin-bottom:14px; display:flex; gap:8px; align-items:baseline; }\r\n .quiz-q .q-tag { font-family:'JetBrains Mono',monospace; font-size:24px; font-weight:700; color:var(--blue); flex-shrink:0; }\r\n .quiz-opts { display:grid; grid-template-columns:repeat(2,1fr); gap:10px; margin-bottom:6px; }\r\n .quiz-opt { border:1.5px solid var(--border); border-radius:9px; padding:12px 14px; font-size:13.5px; font-weight:600; color:#2c3e50; cursor:pointer; transition:all 0.15s; text-align:left; background:#fff; }\r\n .quiz-opt:hover { border-color:var(--blue); background:#f0f7ff; }\r\n .quiz-opt.correct { border-color:var(--teal); background:#eafaf5; color:#0a6354; }\r\n .quiz-opt.wrong { border-color:var(--red); background:#fdf2f1; color:var(--red); }\r\n .quiz-opt.lock { pointer-events:none; opacity:0.55; }\r\n .quiz-opt.lock.correct, .quiz-opt.lock.wrong { opacity:1; }\r\n .quiz-fb { margin-top:12px; font-size:13px; line-height:1.6; color:var(--muted); padding:0 2px; min-height:18px; }\r\n .quiz-fb strong { color:var(--navy); }\r\n .quiz-foot { display:flex; align-items:center; justify-content:space-between; margin-top:16px; padding-top:14px; border-top:1px solid var(--border); }\r\n .quiz-score { font-size:12.5px; font-weight:700; color:var(--navy); font-family:'JetBrains Mono',monospace; }\r\n .quiz-btn { background:var(--blue); color:#fff; border:none; font-family:'DM Sans',sans-serif; font-size:12.5px; font-weight:700; padding:9px 18px; border-radius:8px; cursor:pointer; transition:background 0.15s; }\r\n .quiz-btn:hover { background:#16538f; }\r\n .quiz-btn:disabled { background:#b9c6d4; cursor:default; }\r\n\r\n \/* definitions index chips *\/\r\n .term-grid { display:grid; grid-template-columns:repeat(auto-fit,minmax(150px,1fr)); gap:10px; margin:16px 0 24px; }\r\n .term-chip { background:#fff; border:1.5px solid var(--border); border-radius:10px; padding:11px 12px; transition:transform .15s, box-shadow .15s, border-color .15s; }\r\n .term-chip:hover { transform:translateY(-3px); box-shadow:0 8px 20px rgba(16,36,63,.10); border-color:var(--teal); }\r\n .term-chip .tc-num { font-family:'JetBrains Mono',monospace; font-weight:800; font-size:11px; color:var(--blue); }\r\n .term-chip .tc-name { font-size:12.5px; font-weight:700; color:var(--navy); line-height:1.35; margin-top:2px; }\r\n\r\n \/* note-list: each labelled note \/ numbered part on its own line *\/\r\n .note-list { list-style:none; display:flex; flex-direction:column; gap:10px; margin:14px 0 22px; }\r\n .note-list > li { display:flex; gap:12px; align-items:flex-start; background:#fff; border:1.5px solid var(--border); border-left:3px solid var(--blue); border-radius:0 9px 9px 0; padding:12px 16px; }\r\n .note-list > li .nl-tag { flex-shrink:0; font-family:'JetBrains Mono',monospace; font-size:10.5px; font-weight:800; color:#fff; background:var(--blue); padding:5px 9px; border-radius:6px; letter-spacing:.03em; min-width:58px; text-align:center; line-height:1.3; margin-top:1px; }\r\n .note-list > li .nl-text { font-size:14px; color:#2c3e50; line-height:1.7; text-align:justify; }\r\n .note-list > li .nl-text strong { color:var(--navy); }\r\n .note-list.amber > li { border-left-color:var(--amber); } .note-list.amber > li .nl-tag { background:var(--amber); }\r\n .note-list.red > li { border-left-color:var(--red); } .note-list.red > li .nl-tag { background:var(--red); }\r\n .note-list.teal > li { border-left-color:var(--teal); } .note-list.teal > li .nl-tag { background:var(--teal); }\r\n .note-list.purple > li { border-left-color:var(--purple); } .note-list.purple > li .nl-tag { background:var(--purple); }\r\n .note-list.gold > li { border-left-color:var(--gold); } .note-list.gold > li .nl-tag { background:#a8810f; }\r\n .note-list.slate > li { border-left-color:var(--slate); } .note-list.slate > li .nl-tag { background:var(--slate); }\r\n\r\n @media (max-width:880px) {\r\n .layout { grid-template-columns:1fr; gap:32px; padding:28px 24px 64px; }\r\n .sidebar { position:static; }\r\n .cat-grid, .cat-grid.three, .cat-grid.four { grid-template-columns:1fr 1fr; }\r\n .hero { padding:48px 24px 44px; }\r\n .breadcrumb-bar, .scope-banner { padding:10px 24px; }\r\n .hero-grid { grid-template-columns:1fr; gap:24px; }\r\n .hero-illustration { width:250px; margin:0 auto; }\r\n }\r\n @media (max-width:520px) {\r\n .hero h1 { font-size:24px; }\r\n .cat-grid, .cat-grid.three, .cat-grid.four { grid-template-columns:1fr; }\r\n .quiz-opts { grid-template-columns:1fr 1fr; }\r\n .hero-illustration { display:none; }\r\n }\r\n<\/style>\r\n<link rel=\"preconnect\" href=\"https:\/\/fonts.googleapis.com\">\r\n<link rel=\"preconnect\" href=\"https:\/\/fonts.gstatic.com\" crossorigin>\r\n<link href=\"https:\/\/fonts.googleapis.com\/css2?family=Crimson+Pro:wght@400;600;700&family=DM+Sans:wght@400;500;700&family=JetBrains+Mono:wght@400;700&display=swap\" rel=\"stylesheet\">\r\n<\/head>\r\n<body>\r\n\r\n\r\n<div class=\"hero\">\r\n <div class=\"hero-inner hero-grid\">\r\n <div class=\"hero-text\">\r\n <span class=\"hero-kicker\">Study Notes · CPWD · M\/o Housing & Urban Affairs · Vol. I<\/span>\r\n <h1>Central Public Works Accounts (CPWA) Code<\/h1>\r\n <p class=\"hero-sub\">The accounting rule-book of the <strong>Public Works Department<\/strong> \u2014 how Divisional Officers record, keep and render the accounts of Central Public Works. It is <strong>supplementary<\/strong> to the CPWD Code, the DFPR 1978, the CGRP 1983, the GAR 1990 and the GFR 2005, and its audit provisions carry the authority of the <strong>Comptroller & Auditor-General<\/strong>. These notes cover <strong>Chapters 1\u20133<\/strong>: who the Code binds, the vocabulary of works accounting, and the architecture of the system itself.<\/p>\r\n \r\n <\/div>\r\n <div class=\"hero-illustration\" aria-hidden=\"true\">\r\n <svg viewBox=\"0 0 340 280\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" role=\"img\" aria-label=\"A blueprint with a building under construction, a measuring set-square and a rupee\">\r\n <ellipse cx=\"170\" cy=\"262\" rx=\"130\" ry=\"12\" fill=\"rgba(0,0,0,0.18)\"\/>\r\n \r\n <rect x=\"34\" y=\"150\" width=\"138\" height=\"98\" rx=\"6\" fill=\"#0c3b6e\" stroke=\"#0a2a4f\" stroke-width=\"3\"\/>\r\n <g stroke=\"#7fb4e6\" stroke-width=\"1.4\" opacity=\"0.85\" fill=\"none\">\r\n <rect x=\"48\" y=\"166\" width=\"48\" height=\"38\"\/>\r\n <rect x=\"104\" y=\"166\" width=\"54\" height=\"38\"\/>\r\n <line x1=\"48\" y1=\"216\" x2=\"158\" y2=\"216\"\/>\r\n <line x1=\"48\" y1=\"228\" x2=\"130\" y2=\"228\"\/>\r\n <circle cx=\"132\" cy=\"186\" r=\"9\"\/>\r\n <\/g>\r\n \r\n <path d=\"M150 196 L214 196 L150 246 Z\" fill=\"#fffaf0\" stroke=\"#c89b0a\" stroke-width=\"3\" opacity=\"0.95\"\/>\r\n <line x1=\"158\" y1=\"206\" x2=\"158\" y2=\"240\" stroke=\"#c0392b\" stroke-width=\"2\"\/>\r\n <line x1=\"166\" y1=\"216\" x2=\"166\" y2=\"240\" stroke=\"#c0392b\" stroke-width=\"2\"\/>\r\n \r\n <rect x=\"186\" y=\"60\" width=\"96\" height=\"96\" rx=\"4\" fill=\"#e3edf6\" stroke=\"#10243f\" stroke-width=\"3\"\/>\r\n <line x1=\"186\" y1=\"92\" x2=\"282\" y2=\"92\" stroke=\"#10243f\" stroke-width=\"2\"\/>\r\n <line x1=\"186\" y1=\"124\" x2=\"282\" y2=\"124\" stroke=\"#10243f\" stroke-width=\"2\"\/>\r\n <line x1=\"218\" y1=\"60\" x2=\"218\" y2=\"156\" stroke=\"#10243f\" stroke-width=\"2\" opacity=\"0.5\"\/>\r\n <line x1=\"250\" y1=\"60\" x2=\"250\" y2=\"156\" stroke=\"#10243f\" stroke-width=\"2\" opacity=\"0.5\"\/>\r\n <rect x=\"196\" y=\"70\" width=\"14\" height=\"14\" fill=\"#2d8ecf\"\/>\r\n <rect x=\"258\" y=\"102\" width=\"14\" height=\"14\" fill=\"#0e8f7a\"\/>\r\n <rect x=\"226\" y=\"134\" width=\"14\" height=\"14\" fill=\"#c97c10\"\/>\r\n \r\n <line x1=\"234\" y1=\"60\" x2=\"234\" y2=\"18\" stroke=\"#c89b0a\" stroke-width=\"4\"\/>\r\n <line x1=\"234\" y1=\"20\" x2=\"300\" y2=\"20\" stroke=\"#c89b0a\" stroke-width=\"4\"\/>\r\n <line x1=\"288\" y1=\"20\" x2=\"288\" y2=\"42\" stroke=\"#8a6a00\" stroke-width=\"2\"\/>\r\n \r\n <circle cx=\"288\" cy=\"54\" r=\"15\" fill=\"#c89b0a\" stroke=\"#8a6a00\" stroke-width=\"2\"\/>\r\n <text x=\"288\" y=\"60\" font-family=\"Georgia,serif\" font-size=\"17\" font-weight=\"700\" text-anchor=\"middle\" fill=\"#fffaf0\">₹<\/text>\r\n <\/svg>\r\n <\/div>\r\n <\/div>\r\n<\/div>\r\n\r\n\r\n<div class=\"scope-banner\">\r\n <div class=\"scope-inner\">\r\n <span>▶<\/span>\r\n <span><strong>Complete — all 24 chapters:<\/strong> Extent · Definitions · System of Accounts · CCA Relations · Appropriation · Cash · Stores · Transfer Entries · Revenue · Works Accounts · Lump-sum · Manufacture · Suspense · Workshop · Deposits · Non-Government Works · Inter-Division · Pay & Allowances · Contingent Charges · Direction Offices · Sub-Divisional Returns · Accounts of Divisional Officers · Banking Arrangements · Miscellaneous.<\/span>\r\n <\/div>\r\n<\/div>\r\n\r\n\r\n<div class=\"breadcrumb-bar\">\r\n <div class=\"breadcrumb-inner\">\r\n <a href=\"#\">Home<\/a>\r\n <span class=\"sep\">›<\/span>\r\n <a href=\"#\">Notes<\/a>\r\n <span class=\"sep\">›<\/span>\r\n <span>Central Public Works Accounts (CPWA) Code \u2014 Ch 1–3<\/span>\r\n <\/div>\r\n<\/div>\r\n\r\n<div class=\"layout\">\r\n <aside class=\"sidebar\">\r\n <div class=\"toc-card\">\r\n <div class=\"toc-card-title\">Table of Contents<\/div>\r\n\r\n <details class=\"toc-chapter\" data-chapter=\"1\" open>\r\n <summary class=\"toc-chapter-header\">\r\n <span class=\"toc-ch-badge\">CH 1<\/span>\r\n <span class=\"toc-ch-title\">Extent of Application<\/span>\r\n <span class=\"toc-ch-chev\">▶<\/span>\r\n <\/summary>\r\n <div class=\"toc-sub-wrap\"><ul class=\"toc-sub-list\">\r\n <li><span class=\"toc-sub-num\">1.1.1<\/span><a href=\"#c1-what\">What the Code Is & Its Parent Rules<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">1.1.1<\/span><a href=\"#c1-cag\">The CAG Authority & Audit<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">1.1.2<\/span><a href=\"#c1-apply\">Where It Applies & Where It Doesn't<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">1.1.3<\/span><a href=\"#c1-states\">Works Through State Governments<\/a><\/li>\r\n <li class=\"toc-app\"><span class=\"toc-sub-num\">★<\/span><a href=\"#c1-recap\">Chapter 1 \u2014 Quick Recap<\/a><\/li>\r\n <\/ul><\/div>\r\n <\/details>\r\n\r\n <details class=\"toc-chapter\" data-chapter=\"2\">\r\n <summary class=\"toc-chapter-header\">\r\n <span class=\"toc-ch-badge\">CH 2<\/span>\r\n <span class=\"toc-ch-title\">Definitions (66 Terms)<\/span>\r\n <span class=\"toc-ch-chev\">▶<\/span>\r\n <\/summary>\r\n <div class=\"toc-sub-wrap\"><ul class=\"toc-sub-list\">\r\n <li><span class=\"toc-sub-num\">2.1.1<\/span><a href=\"#c2-rule\">The Interpretation Rule<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">Grp A<\/span><a href=\"#c2-auth\">Authorities & Offices<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">Grp B<\/span><a href=\"#c2-sanction\">Sanctions, Approvals & Budget<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">Grp C<\/span><a href=\"#c2-estimate\">Estimates, Rates & Cost<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">Grp D<\/span><a href=\"#c2-contractor\">Contractor Payments<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">Grp E<\/span><a href=\"#c2-accts\">Accounting Concepts<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">Grp F<\/span><a href=\"#c2-works\">Works & Their Anatomy<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">Idx<\/span><a href=\"#c2-index\">Full Term Index (1\u201366)<\/a><\/li>\r\n <li class=\"toc-app\"><span class=\"toc-sub-num\">★<\/span><a href=\"#c2-recap\">Chapter 2 \u2014 Quick Recap<\/a><\/li>\r\n <\/ul><\/div>\r\n <\/details>\r\n\r\n <details class=\"toc-chapter\" data-chapter=\"3\">\r\n <summary class=\"toc-chapter-header\">\r\n <span class=\"toc-ch-badge\">CH 3<\/span>\r\n <span class=\"toc-ch-title\">General Outlines of the System<\/span>\r\n <span class=\"toc-ch-chev\">▶<\/span>\r\n <\/summary>\r\n <div class=\"toc-sub-wrap\"><ul class=\"toc-sub-list\">\r\n <li><span class=\"toc-sub-num\">3.1.1<\/span><a href=\"#c3-what\">What CPWD Executes<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">3.1.2<\/span><a href=\"#c3-class\">Principle of Classification<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">3.1.3<\/span><a href=\"#c3-adjust\">Finally Adjusted vs Pass-through<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">3.1.6<\/span><a href=\"#c3-groups\">The Four Groups of Heads<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">3.1.7<\/span><a href=\"#c3-ladder\">The Classification Ladder<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">3.1.9<\/span><a href=\"#c3-voted\">Voted, Charged & Awards<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">3.1.10<\/span><a href=\"#c3-lumpsum\">Lump-sum Relief Advance<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">3.2.1<\/span><a href=\"#c3-features\">Five Features of the System<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">3.2.2<\/span><a href=\"#c3-discipline\">The Discipline of Accounts<\/a><\/li>\r\n <li class=\"toc-app\"><span class=\"toc-sub-num\">★<\/span><a href=\"#c3-annex\">Annexures A & B (CAA)<\/a><\/li>\r\n <li class=\"toc-app\"><span class=\"toc-sub-num\">★<\/span><a href=\"#c3-recap\">Chapter 3 \u2014 Quick Recap<\/a><\/li>\r\n <\/ul><\/div>\r\n <\/details>\r\n\r\n <details class=\"toc-chapter\" data-chapter=\"4\">\r\n <summary class=\"toc-chapter-header\">\r\n <span class=\"toc-ch-badge\">CH 4<\/span>\r\n <span class=\"toc-ch-title\">Relations with the CCA<\/span>\r\n <span class=\"toc-ch-chev\">▶<\/span>\r\n <\/summary>\r\n <div class=\"toc-sub-wrap\"><ul class=\"toc-sub-list\">\r\n <li><span class=\"toc-sub-num\">4.1<\/span><a href=\"#c4-general\">The Divisional Officer's Duty<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">4.2<\/span><a href=\"#c4-da\">The Divisional Accountant<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">4.2.3<\/span><a href=\"#c4-object\">The Objections Register<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">4.2.6<\/span><a href=\"#c4-inspect\">Inspection & Securities<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">4.3<\/span><a href=\"#c4-audit\">Inspection by Audit\/Accounts<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">4.4<\/span><a href=\"#c4-sanction\">Communicating Sanctions<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">4.5<\/span><a href=\"#c4-results\">Results of Audit<\/a><\/li>\r\n <li class=\"toc-app\"><span class=\"toc-sub-num\">★<\/span><a href=\"#c4-recap\">Chapter 4 \u2014 Quick Recap<\/a><\/li>\r\n <\/ul><\/div>\r\n <\/details>\r\n\r\n <details class=\"toc-chapter\" data-chapter=\"5\">\r\n <summary class=\"toc-chapter-header\">\r\n <span class=\"toc-ch-badge\">CH 5<\/span>\r\n <span class=\"toc-ch-title\">Appropriation & Re-appropriation<\/span>\r\n <span class=\"toc-ch-chev\">▶<\/span>\r\n <\/summary>\r\n <div class=\"toc-sub-wrap\"><ul class=\"toc-sub-list\">\r\n <li><span class=\"toc-sub-num\">5.1<\/span><a href=\"#c5-intro\">When Expenditure May Be Incurred<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">5.2.2<\/span><a href=\"#c5-form\">Form of Accounts \u2014 Three Parts<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">5.2.4<\/span><a href=\"#c5-code\">The Four-Digit Code<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">5.2.5<\/span><a href=\"#c5-tier\">Six-Tier Structure & Object Head<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">5.3<\/span><a href=\"#c5-abroad\">Expenditure Abroad<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">5.4<\/span><a href=\"#c5-reapp\">Re-appropriation of Funds<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">5.5<\/span><a href=\"#c5-actuals\">Watching the Actuals<\/a><\/li>\r\n <li class=\"toc-app\"><span class=\"toc-sub-num\">★<\/span><a href=\"#c5-recap\">Chapter 5 \u2014 Quick Recap<\/a><\/li>\r\n <\/ul><\/div>\r\n <\/details>\r\n\r\n <details class=\"toc-chapter\" data-chapter=\"6\">\r\n <summary class=\"toc-chapter-header\">\r\n <span class=\"toc-ch-badge\">CH 6<\/span>\r\n <span class=\"toc-ch-title\">Cash<\/span>\r\n <span class=\"toc-ch-chev\">▶<\/span>\r\n <\/summary>\r\n <div class=\"toc-sub-wrap\"><ul class=\"toc-sub-list\">\r\n <li><span class=\"toc-sub-num\">6.1<\/span><a href=\"#c6-intro\">What \"Cash\" Means<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">6.2<\/span><a href=\"#c6-loc\">Obtaining Cash & the LOC Calendar<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">6.2.2<\/span><a href=\"#c6-bills\">Which Bills the DO May Pay<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">6.2.10<\/span><a href=\"#c6-cheque\">The Cheque Life-cycle<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">6.3<\/span><a href=\"#c6-receipt\">Receipt & Disposal of Money<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">6.4<\/span><a href=\"#c6-pay\">Payments, Bills & Vouchers<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">6.6<\/span><a href=\"#c6-cashbook\">Cash Book, Verification & Errors<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">6.6.8<\/span><a href=\"#c6-imprest\">Imprest & Temporary Advance<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">6.7<\/span><a href=\"#c6-books\">Cheque & Receipt Books<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">6.8<\/span><a href=\"#c6-custody\">Custody of Cash<\/a><\/li>\r\n <li class=\"toc-app\"><span class=\"toc-sub-num\">★<\/span><a href=\"#c6-annex\">Annexure \u2014 LOC Guidelines<\/a><\/li>\r\n <li class=\"toc-app\"><span class=\"toc-sub-num\">★<\/span><a href=\"#c6-recap\">Chapter 6 \u2014 Quick Recap<\/a><\/li>\r\n <\/ul><\/div>\r\n <\/details>\r\n\r\n <details class=\"toc-chapter\" data-chapter=\"7\">\r\n <summary class=\"toc-chapter-header\">\r\n <span class=\"toc-ch-badge\">CH 7<\/span>\r\n <span class=\"toc-ch-title\">Stores<\/span>\r\n <span class=\"toc-ch-chev\">▶<\/span>\r\n <\/summary>\r\n <div class=\"toc-sub-wrap\"><ul class=\"toc-sub-list\">\r\n <li><span class=\"toc-sub-num\">7.1<\/span><a href=\"#c7-intro\">Four Classes, Two Categories<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">7.2<\/span><a href=\"#c7-stock\">Stock \u2014 Receipts & Issues<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">7.2.19<\/span><a href=\"#c7-rates\">Issue Rate, Storage & Ledger<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">7.2.34<\/span><a href=\"#c7-pl\">Profit\/Loss & Stock-taking<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">7.3<\/span><a href=\"#c7-tp\">Tools & Plant<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">7.4<\/span><a href=\"#c7-metal\">Road Metal & Materials<\/a><\/li>\r\n <li class=\"toc-app\"><span class=\"toc-sub-num\">★<\/span><a href=\"#c7-recap\">Chapter 7 \u2014 Quick Recap<\/a><\/li>\r\n <\/ul><\/div>\r\n <\/details>\r\n\r\n <details class=\"toc-chapter\" data-chapter=\"8\">\r\n <summary class=\"toc-chapter-header\">\r\n <span class=\"toc-ch-badge\">CH 8<\/span>\r\n <span class=\"toc-ch-title\">Transfer Entries<\/span>\r\n <span class=\"toc-ch-chev\">▶<\/span>\r\n <\/summary>\r\n <div class=\"toc-sub-wrap\"><ul class=\"toc-sub-list\">\r\n <li><span class=\"toc-sub-num\">8.1.1<\/span><a href=\"#c8-when\">When a TE Is Necessary<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">8.1.2<\/span><a href=\"#c8-errors\">Correcting Errors by Head<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">8.1.6<\/span><a href=\"#c8-authority\">Authority & the TE Books<\/a><\/li>\r\n <li class=\"toc-app\"><span class=\"toc-sub-num\">★<\/span><a href=\"#c8-recap\">Chapter 8 \u2014 Quick Recap<\/a><\/li>\r\n <\/ul><\/div>\r\n <\/details>\r\n\r\n <details class=\"toc-chapter\" data-chapter=\"9\">\r\n <summary class=\"toc-chapter-header\">\r\n <span class=\"toc-ch-badge\">CH 9<\/span>\r\n <span class=\"toc-ch-title\">Revenue Receipts<\/span>\r\n <span class=\"toc-ch-chev\">▶<\/span>\r\n <\/summary>\r\n <div class=\"toc-sub-wrap\"><ul class=\"toc-sub-list\">\r\n <li><span class=\"toc-sub-num\">9.1<\/span><a href=\"#c9-general\">The Realisation Principle<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">9.3<\/span><a href=\"#c9-licence\">Licence Fee of Buildings<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">9.4<\/span><a href=\"#c9-refund\">Refunds & Remissions<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">9.5<\/span><a href=\"#c9-registers\">Registers of Revenue & Licence Fee<\/a><\/li>\r\n <li class=\"toc-app\"><span class=\"toc-sub-num\">★<\/span><a href=\"#c9-recap\">Chapter 9 \u2014 Quick Recap<\/a><\/li>\r\n <\/ul><\/div>\r\n <\/details>\r\n\r\n <details class=\"toc-chapter\" data-chapter=\"10\">\r\n <summary class=\"toc-chapter-header\">\r\n <span class=\"toc-ch-badge\">CH 10<\/span>\r\n <span class=\"toc-ch-title\">Works Accounts<\/span>\r\n <span class=\"toc-ch-chev\">▶<\/span>\r\n <\/summary>\r\n <div class=\"toc-sub-wrap\"><ul class=\"toc-sub-list\">\r\n <li><span class=\"toc-sub-num\">10.1<\/span><a href=\"#c10-general\">The Initial Records<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">10.2<\/span><a href=\"#c10-labour\">Payments to Labourers<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">10.2.7<\/span><a href=\"#c10-mb\">Measurement Books<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">10.2.12<\/span><a href=\"#c10-bills\">Bills, Vouchers & Running Accounts<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">10.2.22<\/span><a href=\"#c10-advance\">Advances to Contractors<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">10.3<\/span><a href=\"#c10-issue\">Issue of Materials<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">10.5<\/span><a href=\"#c10-abstract\">Works Abstract & Suspense<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">10.8<\/span><a href=\"#c10-sundry\">Sundry Rulings<\/a><\/li>\r\n <li class=\"toc-app\"><span class=\"toc-sub-num\">★<\/span><a href=\"#c10-recap\">Chapter 10 \u2014 Quick Recap<\/a><\/li>\r\n <\/ul><\/div>\r\n <\/details>\r\n\r\n <details class=\"toc-chapter\" data-chapter=\"11\">\r\n <summary class=\"toc-chapter-header\">\r\n <span class=\"toc-ch-badge\">CH 11<\/span>\r\n <span class=\"toc-ch-title\">Lump-sum Contracts<\/span>\r\n <span class=\"toc-ch-chev\">▶<\/span>\r\n <\/summary>\r\n <div class=\"toc-sub-wrap\"><ul class=\"toc-sub-list\">\r\n <li><span class=\"toc-sub-num\">11.1<\/span><a href=\"#c11-general\">The Three Essentials<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">11.2<\/span><a href=\"#c11-pay\">Payments & Certificates<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">11.3<\/span><a href=\"#c11-forms\">Bill Forms 27-A & 27-B<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">11.4<\/span><a href=\"#c11-subs\">Subsidiary Works Accounts<\/a><\/li>\r\n <li class=\"toc-app\"><span class=\"toc-sub-num\">★<\/span><a href=\"#c11-recap\">Chapter 11 \u2014 Quick Recap<\/a><\/li>\r\n <\/ul><\/div>\r\n <\/details>\r\n\r\n <details class=\"toc-chapter\" data-chapter=\"12\">\r\n <summary class=\"toc-chapter-header\">\r\n <span class=\"toc-ch-badge\">CH 12<\/span>\r\n <span class=\"toc-ch-title\">Manufacture Accounts<\/span>\r\n <span class=\"toc-ch-chev\">▶<\/span>\r\n <\/summary>\r\n <div class=\"toc-sub-wrap\"><ul class=\"toc-sub-list\">\r\n <li><span class=\"toc-sub-num\">12.1<\/span><a href=\"#c12-intro\">Job Cards & Closing<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">12.2<\/span><a href=\"#c12-ops\">Operation Charges<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">12.3<\/span><a href=\"#c12-general\">The General Account<\/a><\/li>\r\n <li class=\"toc-app\"><span class=\"toc-sub-num\">★<\/span><a href=\"#c12-recap\">Chapter 12 \u2014 Quick Recap<\/a><\/li>\r\n <\/ul><\/div>\r\n <\/details>\r\n\r\n <details class=\"toc-chapter\" data-chapter=\"13\">\r\n <summary class=\"toc-chapter-header\">\r\n <span class=\"toc-ch-badge\">CH 13<\/span>\r\n <span class=\"toc-ch-title\">Suspense Accounts<\/span>\r\n <span class=\"toc-ch-chev\">▶<\/span>\r\n <\/summary>\r\n <div class=\"toc-sub-wrap\"><ul class=\"toc-sub-list\">\r\n <li><span class=\"toc-sub-num\">13.1<\/span><a href=\"#c13-intro\">The Suspense Architecture<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">13.2<\/span><a href=\"#c13-mpssa\">Material Purchase Settlement<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">13.3<\/span><a href=\"#c13-stock\">Stock<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">13.4<\/span><a href=\"#c13-mwa\">Miscellaneous Works Advances<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">13.5<\/span><a href=\"#c13-workshop\">Workshop Suspense<\/a><\/li>\r\n <li class=\"toc-app\"><span class=\"toc-sub-num\">★<\/span><a href=\"#c13-recap\">Chapter 13 \u2014 Quick Recap<\/a><\/li>\r\n <\/ul><\/div>\r\n <\/details>\r\n\r\n <details class=\"toc-chapter\" data-chapter=\"14\">\r\n <summary class=\"toc-chapter-header\">\r\n <span class=\"toc-ch-badge\">CH 14<\/span>\r\n <span class=\"toc-ch-title\">Workshop Accounts<\/span>\r\n <span class=\"toc-ch-chev\">▶<\/span>\r\n <\/summary>\r\n <div class=\"toc-sub-wrap\"><ul class=\"toc-sub-list\">\r\n <li><span class=\"toc-sub-num\">14.1<\/span><a href=\"#c14-intro\">Jobs & the Estimate<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">14.2<\/span><a href=\"#c14-charges\">Direct & Indirect Charges<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">14.3<\/span><a href=\"#c14-annual\">Annual Proforma Account<\/a><\/li>\r\n <li class=\"toc-app\"><span class=\"toc-sub-num\">★<\/span><a href=\"#c14-recap\">Chapter 14 \u2014 Quick Recap<\/a><\/li>\r\n <\/ul><\/div>\r\n <\/details>\r\n\r\n <details class=\"toc-chapter\" data-chapter=\"15\">\r\n <summary class=\"toc-chapter-header\">\r\n <span class=\"toc-ch-badge\">CH 15<\/span>\r\n <span class=\"toc-ch-title\">Deposits<\/span>\r\n <span class=\"toc-ch-chev\">▶<\/span>\r\n <\/summary>\r\n <div class=\"toc-sub-wrap\"><ul class=\"toc-sub-list\">\r\n <li><span class=\"toc-sub-num\">15.1<\/span><a href=\"#c15-intro\">Two Kinds of Deposit<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">15.2<\/span><a href=\"#c15-security\">Security Deposits<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">15.4<\/span><a href=\"#c15-lapsed\">Lapsed & Confiscated<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">15.5<\/span><a href=\"#c15-accounts\">Deposit Accounts & Forms<\/a><\/li>\r\n <li class=\"toc-app\"><span class=\"toc-sub-num\">★<\/span><a href=\"#c15-recap\">Chapter 15 \u2014 Quick Recap<\/a><\/li>\r\n <\/ul><\/div>\r\n <\/details>\r\n\r\n <details class=\"toc-chapter\" data-chapter=\"16\">\r\n <summary class=\"toc-chapter-header\">\r\n <span class=\"toc-ch-badge\">CH 16<\/span>\r\n <span class=\"toc-ch-title\">Non-Government Works<\/span>\r\n <span class=\"toc-ch-chev\">▶<\/span>\r\n <\/summary>\r\n <div class=\"toc-sub-wrap\"><ul class=\"toc-sub-list\">\r\n <li><span class=\"toc-sub-num\">16.1<\/span><a href=\"#c16-intro\">The Three Classes<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">16.2<\/span><a href=\"#c16-deposit\">Deposit Works<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">16.3<\/span><a href=\"#c16-loan\">Local Loan Works<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">16.4<\/span><a href=\"#c16-takavi\">Takavi Works<\/a><\/li>\r\n <li class=\"toc-app\"><span class=\"toc-sub-num\">★<\/span><a href=\"#c16-recap\">Chapter 16 \u2014 Quick Recap<\/a><\/li>\r\n <\/ul><\/div>\r\n <\/details>\r\n\r\n <details class=\"toc-chapter\" data-chapter=\"17\">\r\n <summary class=\"toc-chapter-header\">\r\n <span class=\"toc-ch-badge\">CH 17<\/span>\r\n <span class=\"toc-ch-title\">Inter-Division Transactions<\/span>\r\n <span class=\"toc-ch-chev\">▶<\/span>\r\n <\/summary>\r\n <div class=\"toc-sub-wrap\"><ul class=\"toc-sub-list\">\r\n <li><span class=\"toc-sub-num\">17.1<\/span><a href=\"#c17-general\">General Rules<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">17.1.6<\/span><a href=\"#c17-land\">Transfer of Land & Buildings<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">17.2<\/span><a href=\"#c17-procedure\">Accounting Procedure<\/a><\/li>\r\n <li class=\"toc-app\"><span class=\"toc-sub-num\">★<\/span><a href=\"#c17-recap\">Chapter 17 \u2014 Quick Recap<\/a><\/li>\r\n <\/ul><\/div>\r\n <\/details>\r\n\r\n <details class=\"toc-chapter\" data-chapter=\"18\">\r\n <summary class=\"toc-chapter-header\">\r\n <span class=\"toc-ch-badge\">CH 18<\/span>\r\n <span class=\"toc-ch-title\">Pay & Allowances<\/span>\r\n <span class=\"toc-ch-chev\">▶<\/span>\r\n <\/summary>\r\n <div class=\"toc-sub-wrap\"><ul class=\"toc-sub-list\">\r\n <li><span class=\"toc-sub-num\">18.2<\/span><a href=\"#c18-bills\">Separate Pay Bills<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">18.2<\/span><a href=\"#c18-nps\">The NPS-2004 Procedure<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">18.3<\/span><a href=\"#c18-dist\">Distribution & Records<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">18.5<\/span><a href=\"#c18-sanction\">Sanction & Transfer of Charge<\/a><\/li>\r\n <li class=\"toc-app\"><span class=\"toc-sub-num\">★<\/span><a href=\"#c18-recap\">Chapter 18 \u2014 Quick Recap<\/a><\/li>\r\n <\/ul><\/div>\r\n <\/details>\r\n\r\n <details class=\"toc-chapter\" data-chapter=\"19\">\r\n <summary class=\"toc-chapter-header\">\r\n <span class=\"toc-ch-badge\">CH 19<\/span>\r\n <span class=\"toc-ch-title\">Contingent Charges<\/span>\r\n <span class=\"toc-ch-chev\">▶<\/span>\r\n <\/summary>\r\n <div class=\"toc-sub-wrap\"><ul class=\"toc-sub-list\">\r\n <li><span class=\"toc-sub-num\">19.2<\/span><a href=\"#c19-general\">What Counts as Contingent<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">19.3<\/span><a href=\"#c19-procedure\">The Accounts Procedure<\/a><\/li>\r\n <li class=\"toc-app\"><span class=\"toc-sub-num\">★<\/span><a href=\"#c19-recap\">Chapter 19 \u2014 Quick Recap<\/a><\/li>\r\n <\/ul><\/div>\r\n <\/details>\r\n\r\n <details class=\"toc-chapter\" data-chapter=\"20\">\r\n <summary class=\"toc-chapter-header\">\r\n <span class=\"toc-ch-badge\">CH 20<\/span>\r\n <span class=\"toc-ch-title\">Direction & Special Offices<\/span>\r\n <span class=\"toc-ch-chev\">▶<\/span>\r\n <\/summary>\r\n <div class=\"toc-sub-wrap\"><ul class=\"toc-sub-list\">\r\n <li><span class=\"toc-sub-num\">20.1<\/span><a href=\"#c20-intro\">What a Special Office Is<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">20.3<\/span><a href=\"#c20-pay\">Payments & Contingencies<\/a><\/li>\r\n <li class=\"toc-app\"><span class=\"toc-sub-num\">★<\/span><a href=\"#c20-recap\">Chapter 20 \u2014 Quick Recap<\/a><\/li>\r\n <\/ul><\/div>\r\n <\/details>\r\n\r\n <details class=\"toc-chapter\" data-chapter=\"21\">\r\n <summary class=\"toc-chapter-header\">\r\n <span class=\"toc-ch-badge\">CH 21<\/span>\r\n <span class=\"toc-ch-title\">Sub-Divisional Returns<\/span>\r\n <span class=\"toc-ch-chev\">▶<\/span>\r\n <\/summary>\r\n <div class=\"toc-sub-wrap\"><ul class=\"toc-sub-list\">\r\n <li><span class=\"toc-sub-num\">21.1<\/span><a href=\"#c21-intro\">The SDO's Role<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">21.1.4<\/span><a href=\"#c21-returns\">The Returns Submitted<\/a><\/li>\r\n <li class=\"toc-app\"><span class=\"toc-sub-num\">★<\/span><a href=\"#c21-recap\">Chapter 21 \u2014 Quick Recap<\/a><\/li>\r\n <\/ul><\/div>\r\n <\/details>\r\n\r\n <details class=\"toc-chapter\" data-chapter=\"22\">\r\n <summary class=\"toc-chapter-header\">\r\n <span class=\"toc-ch-badge\">CH 22<\/span>\r\n <span class=\"toc-ch-title\">Accounts of Divisional Officers<\/span>\r\n <span class=\"toc-ch-chev\">▶<\/span>\r\n <\/summary>\r\n <div class=\"toc-sub-wrap\"><ul class=\"toc-sub-list\">\r\n <li><span class=\"toc-sub-num\">22.1<\/span><a href=\"#c22-intro\">Closing & the Divl. Accountant<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">22.2<\/span><a href=\"#c22-scrutiny\">Scrutiny of Accounts<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">22.3<\/span><a href=\"#c22-recon\">Reconciliation of Cheques<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">22.4<\/span><a href=\"#c22-monthly\">The Monthly Account<\/a><\/li>\r\n <li class=\"toc-app\"><span class=\"toc-sub-num\">★<\/span><a href=\"#c22-recap\">Chapter 22 \u2014 Quick Recap<\/a><\/li>\r\n <\/ul><\/div>\r\n <\/details>\r\n\r\n <details class=\"toc-chapter\" data-chapter=\"23\">\r\n <summary class=\"toc-chapter-header\">\r\n <span class=\"toc-ch-badge\">CH 23<\/span>\r\n <span class=\"toc-ch-title\">Banking Arrangements<\/span>\r\n <span class=\"toc-ch-chev\">▶<\/span>\r\n <\/summary>\r\n <div class=\"toc-sub-wrap\"><ul class=\"toc-sub-list\">\r\n <li><span class=\"toc-sub-num\">23.1<\/span><a href=\"#c23-intro\">RBI, SBI & the Accredited Bank<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">23.3<\/span><a href=\"#c23-loc\">Drawing Account & Letter of Credit<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">23.15<\/span><a href=\"#c23-remit\">Remittance Periods & Interest<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">23.20<\/span><a href=\"#c23-recon\">Bank Reconciliation<\/a><\/li>\r\n <li class=\"toc-app\"><span class=\"toc-sub-num\">★<\/span><a href=\"#c23-recap\">Chapter 23 \u2014 Quick Recap<\/a><\/li>\r\n <\/ul><\/div>\r\n <\/details>\r\n\r\n <details class=\"toc-chapter\" data-chapter=\"24\">\r\n <summary class=\"toc-chapter-header\">\r\n <span class=\"toc-ch-badge\">CH 24<\/span>\r\n <span class=\"toc-ch-title\">Miscellaneous<\/span>\r\n <span class=\"toc-ch-chev\">▶<\/span>\r\n <\/summary>\r\n <div class=\"toc-sub-wrap\"><ul class=\"toc-sub-list\">\r\n <li><span class=\"toc-sub-num\">24.1<\/span><a href=\"#c24-cheque\">Cheque & Receipt Books<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">24.2<\/span><a href=\"#c24-transfer\">Transfer of Charges<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">24.3<\/span><a href=\"#c24-reconstitute\">Reconstitution & Records<\/a><\/li>\r\n <li class=\"toc-app\"><span class=\"toc-sub-num\">★<\/span><a href=\"#c24-recap\">Chapter 24 \u2014 Quick Recap<\/a><\/li>\r\n <\/ul><\/div>\r\n <\/details>\r\n\r\n <\/div>\r\n <\/aside>\r\n\r\n <main class=\"article\">\r\n \r\n <section class=\"chapter-pane active\" id=\"pane-ch1\" data-chapter=\"1\">\r\n\r\n <div class=\"chapter-heading-block\" id=\"c1-what\">\r\n <span class=\"chapter-badge\">CH 1 \u00b7 EXTENT OF APPLICATION<\/span>\r\n <h2>Extent of Application<\/h2>\r\n <\/div>\r\n\r\n <div class=\"def-card\">\r\n <div class=\"def-label\">What the CPWA Code is<\/div>\r\n <div class=\"def-text\">\r\n The CPWA Code lays down primarily the <strong>financial methods and procedures<\/strong> that Public Works officers must follow when handling transactions of <strong>Central Public Works<\/strong> and when keeping and rendering the accounts of those transactions to the competent authority for <strong>final consolidation of the Ministry's accounts as a whole<\/strong> (para 1.1.1). It is essentially the procedural manual for the accounting limb of the Works machinery.\r\n <\/div>\r\n <\/div>\r\n\r\n <p>The Code does not stand alone \u2014 it is <strong>supplementary<\/strong> to a family of higher financial rules. Where any of those parent rules governs a point, this Code merely supplies the working detail.<\/p>\r\n\r\n <div class=\"callout teal\">\r\n <div class=\"callout-label\">The parent rule-books it supplements<\/div>\r\n <p>The CPWA Code is supplementary to the <strong>CPWD Code<\/strong>, the <strong>Delegation of Financial Powers Rules, 1978<\/strong>, the <strong>Central Government Account (Receipts and Payments) Rules, 1983<\/strong>, the <strong>Government Accounting Rules, 1990<\/strong>, the <strong>General Financial Rules, 2005<\/strong>, the <strong>List of Major and Minor Heads of Account of Union and States<\/strong>, and \u2014 for Union Territories that still run a treasury system of payments \u2014 the <strong>Treasury Rules of the Union Government<\/strong>.<\/p>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"c1-cag\">\r\n <span class=\"section-badge teal\">§ Para 1.1.1<\/span>\r\n <h3>The CAG authority behind the accounts and the audit<\/h3>\r\n <\/div>\r\n\r\n <ul class=\"icon-list\">\r\n <li><span class=\"ico\">📑<\/span><span>So far as the Code deals with the <strong>initial and compiled accounts<\/strong> of PWD officers, it <strong>reproduces or is based on the directions<\/strong> issued by the Central Government on the advice of the <strong>Comptroller & Auditor-General of India<\/strong>, as embodied in <strong>Accounts Code, Volume III<\/strong>.<\/span><\/li>\r\n <li><span class=\"ico\">⚖️<\/span><span>Any provision of this Code that relates to the requirements of <strong>statutory audit<\/strong> is to be regarded as a <strong>direction issued under the authority of the CAG<\/strong>. In other words, the audit-facing rules are not departmental preferences \u2014 they carry constitutional audit force.<\/span><\/li>\r\n <\/ul>\r\n\r\n <div class=\"section-heading-block\" id=\"c1-apply\">\r\n <span class=\"section-badge amber\">§ Para 1.1.2<\/span>\r\n <h3>Where the rules apply \u2014 and where they don't<\/h3>\r\n <\/div>\r\n\r\n <div class=\"cat-grid\">\r\n <div class=\"cat-card b\">\r\n <div class=\"cat-label\">Wholly applicable<\/div>\r\n <div class=\"cat-title\">Direct Union control<\/div>\r\n <p>In administrations under the <strong>direct control of the Union Government<\/strong>, the rules of this Code are <strong>wholly applicable<\/strong>.<\/p>\r\n <\/div>\r\n <div class=\"cat-card d\">\r\n <div class=\"cat-label\">Not applicable (unless specified)<\/div>\r\n <div class=\"cat-title\">MES & other Ministries<\/div>\r\n <p>Unless otherwise specified, the rules do <strong>not<\/strong> apply to Central Public Works executed by the <strong>Military Engineer Services<\/strong>, or to any <strong>other Ministry<\/strong> of the Union \u2014 those are regulated by their own <strong>departmental regulations or special Government orders<\/strong>.<\/p>\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"callout amber\">\r\n <div class=\"callout-label\">The over-riding safeguard<\/div>\r\n <p>Even where the Code does not directly apply, the work remains <strong>subject to such directions as the Central Government in the Ministry of Urban Development may give on the advice of the CAG<\/strong> regarding the <strong>form of initial and compiled accounts<\/strong> and the <strong>methods and principles<\/strong> on which those accounts are kept. So the CAG-advised form of accounts is the constant, whoever physically executes the work.<\/p>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"c1-states\">\r\n <span class=\"section-badge purple\">§ Para 1.1.3<\/span>\r\n <h3>Central Public Works entrusted to State Governments<\/h3>\r\n <\/div>\r\n\r\n <p>Where the execution of <strong>Central Public Works is entrusted to the agency of a State Government<\/strong>, the matters dealt with in this Code are regulated \u2014 <strong>subject to the directions in Account Code, Volume III<\/strong> \u2014 by the <strong>rules made by the State Government concerned<\/strong>, except where these rules make a distinct provision to the contrary. The State's own machinery runs the work, but Vol. III still anchors the accounting form.<\/p>\r\n\r\n <div class=\"highlight-box\">\r\n <div class=\"hl-label\">⭐ The three-line memory hook<\/div>\r\n <div class=\"hl-text\"><strong>Direct Union control<\/strong> → Code applies wholly. <strong>MES \/ other Ministries<\/strong> → their own regulations (but CAG-advised account form binds). <strong>State agency executes Central works<\/strong> → State's rules apply, subject to Account Code Vol. III.<\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"ix\" id=\"quiz1\">\r\n <div class=\"ix-head\">\r\n <span class=\"ix-chip\">Self-test<\/span>\r\n <h4>Chapter 1 Quiz \u2014 extent, authority & applicability<\/h4>\r\n <\/div>\r\n <div class=\"ix-body\">\r\n <p class=\"ix-help\">Five questions straight from Chapter 1. Pick an answer to lock it; the explanation appears below.<\/p>\r\n <div id=\"quizStage1\"><\/div>\r\n <div class=\"quiz-foot\">\r\n <span class=\"quiz-score\" id=\"quizScore1\">Score 0 \/ 0<\/span>\r\n <button class=\"quiz-btn\" id=\"quizNext1\" disabled>Next →<\/button>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"recap\" id=\"c1-recap\">\r\n <div class=\"recap-title\">⚡ Chapter 1 \u2014 Quick Recap<\/div>\r\n <table>\r\n <thead><tr><th>Concept<\/th><th>Key Fact<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td>What the Code prescribes<\/td><td><strong>Financial methods & procedures<\/strong> for PWD transactions & accounts (1.1.1)<\/td><\/tr>\r\n <tr><td>Supplementary to<\/td><td>CPWD Code \u00b7 DFPR 1978 \u00b7 CGRP 1983 \u00b7 GAR 1990 \u00b7 GFR 2005 \u00b7 List of Major & Minor Heads \u00b7 Treasury Rules (for treasury-system UTs)<\/td><\/tr>\r\n <tr><td>Accounts based on<\/td><td>Directions of Central Govt on <strong>CAG advice<\/strong> \u2014 <strong>Account Code, Vol. III<\/strong><\/td><\/tr>\r\n <tr><td>Audit provisions<\/td><td>Treated as <strong>directions issued under CAG authority<\/strong><\/td><\/tr>\r\n <tr><td>Direct Union control<\/td><td>Rules are <strong>wholly applicable<\/strong><\/td><\/tr>\r\n <tr><td>MES \/ other Ministries<\/td><td><strong>Not<\/strong> applicable unless specified \u2014 own regulations \/ special orders<\/td><\/tr>\r\n <tr><td>Account-form authority<\/td><td>M\/o <strong>Urban Development<\/strong> on <strong>CAG advice<\/strong><\/td><\/tr>\r\n <tr><td>State agency executes<\/td><td>Regulated by <strong>State Govt rules<\/strong>, subject to <strong>Account Code Vol. III<\/strong><\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n <\/div>\r\n\r\n <\/section>\r\n \r\n <section class=\"chapter-pane\" id=\"pane-ch2\" data-chapter=\"2\">\r\n\r\n <div class=\"chapter-heading-block\" id=\"c2-rule\">\r\n <span class=\"chapter-badge\">CH 2 \u00b7 DEFINITIONS<\/span>\r\n <h2>Definitions \u2014 the Working Vocabulary (66 Terms)<\/h2>\r\n <\/div>\r\n\r\n <div class=\"def-card\">\r\n <div class=\"def-label\">Para 2.1.1 \u2014 the interpretation rule<\/div>\r\n <div class=\"def-text\">\r\n Unless there is <strong>something repugnant in the subject or context<\/strong>, the 66 terms defined in this Chapter carry, throughout the Code, the meanings explained here. This is the dictionary the rest of the Code reads against \u2014 and many exam traps hinge on the exact thresholds and distinctions packed into these clauses.\r\n <\/div>\r\n <\/div>\r\n\r\n <p>The terms below are grouped by theme for sense, but the clause numbers <strong>(1)\u2013(66)<\/strong> are the Code's own numbering; the complete numbered index sits at the end of this chapter.<\/p>\r\n\r\n <div class=\"section-heading-block\" id=\"c2-auth\">\r\n <span class=\"section-badge teal\">§ Group A<\/span>\r\n <h3>Authorities, officers & offices<\/h3>\r\n <\/div>\r\n\r\n <table class=\"compare-table\">\r\n <colgroup><col style=\"width:30%\"><col style=\"width:70%\"><\/colgroup>\r\n <thead><tr><th>Term (clause)<\/th><th>Meaning<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td class=\"label-cell\">Accounts Officer (1)<\/td><td>Head of an office of Accounts, or Head of a <strong>Pay & Accounts Office<\/strong> set up under the scheme of departmentalisation of accounts.<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Audit Officer (1A)<\/td><td>The <strong>Head of an office of Audit<\/strong>.<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Chief Accounting Authority (9)<\/td><td>The <strong>Secretary of the Ministry<\/strong>.<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Chief Controller of Accounts (10)<\/td><td>The <strong>Head of the Accounting Organisation<\/strong> of the Ministry.<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Financial Adviser (26)<\/td><td>Adviser on <strong>Budget and Accounts matters<\/strong>, including internal finance of the Ministry.<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Competent Authority (12)<\/td><td>The Government, or any authority to whom the relevant power has been <strong>delegated<\/strong> by Government.<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Administrator (2A)<\/td><td>An Administrator of a <strong>Union Territory<\/strong>, by whatever name designated.<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Government (27)<\/td><td>The Central (Union) Government or a UT Administration (or both). A <strong>State Government<\/strong> = the Government of a State in the First Schedule.<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Department \/ \"The\" Department (16)<\/td><td>With the prefix \"The\", denotes the <strong>Public Works Department<\/strong> \u2014 including any works organisation under an Administrator.<\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n\r\n <p><strong>The \"officer\" hierarchy \u2014 read carefully, it is heavily tested.<\/strong> These designations are defined by what the officer controls and whether he handles public money. Each is set out separately below.<\/p>\r\n\r\n <table class=\"compare-table\">\r\n <colgroup><col style=\"width:30%\"><col style=\"width:70%\"><\/colgroup>\r\n <thead><tr><th>Term (clause)<\/th><th>Meaning & the distinction that is tested<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td class=\"label-cell\">Division & Divisional Office (23)<\/td><td>The <strong>executive charge<\/strong> held by a Divisional Officer, and that charge's <strong>head office<\/strong>.<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Divisional Officer (24)<\/td><td>An executive officer of the PWD <strong>not subordinate to another executive\/disbursing officer<\/strong> \u2014 so the officer in charge of an <em>independent<\/em> sub-division is also a Divisional Officer, and disbursing officers of other departments who spend PW funds and render accounts direct to the PAO are included.<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Sub-divisional Officer (56)<\/td><td>Holds charge of a recognised sub-division under a Divisional Officer (a Divisional Officer holding immediate charge of a sub-division is himself the Sub-divisional Officer for it).<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Sectional Officer (51)<\/td><td>A <strong>non-gazetted<\/strong> official (e.g. Junior Engineer) in executive charge of works\/stores under a sub-division.<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Direction Office (20) \/ Direction Officer (21)<\/td><td>Office of an administrative officer (DG(W)\/Chief Engineer\/Superintending Engineer) who <strong>directs<\/strong> Divisional Officers but does <strong>not<\/strong> himself receive or disburse public money \u2014 the moment he does, he becomes a Divisional Officer. A Chief\/Superintending Engineer is <strong>not<\/strong> a Direction Officer unless the direction of one or more divisions is entrusted to him.<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Special Office (53) \/ Special Officer (54)<\/td><td>Officials who are <strong>neither Divisional Officers nor subordinate to one<\/strong>, and have no Divisional Officers under them.<\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n\r\n <div class=\"section-heading-block\" id=\"c2-sanction\">\r\n <span class=\"section-badge amber\">§ Group B<\/span>\r\n <h3>Sanctions, approvals & the budget words<\/h3>\r\n <\/div>\r\n\r\n <div class=\"cat-grid\">\r\n <div class=\"cat-card a\">\r\n <div class=\"cat-label\">Clause (2)<\/div>\r\n <div class=\"cat-title\">Administrative Approval<\/div>\r\n <p>The administrative department's <strong>formal acceptance<\/strong> of a proposal to incur PWD expenditure on a work it needs \u2014 in effect an <strong>order to the PWD<\/strong> to execute specified works at a stated sum. Sanction by any non-PWD department counts only as administrative approval.<\/p>\r\n <\/div>\r\n <div class=\"cat-card b\">\r\n <div class=\"cat-label\">Clause (62)<\/div>\r\n <div class=\"cat-title\">Technical Sanction<\/div>\r\n <p>The order of competent authority sanctioning a <strong>properly detailed estimate<\/strong> of a work's cost. Ordinarily accorded only by Government in the PWD or its delegated authorities \u2014 it is the technical\/engineering green light, distinct from administrative approval.<\/p>\r\n <\/div>\r\n <\/div>\r\n\r\n <table class=\"compare-table\">\r\n <colgroup><col style=\"width:30%\"><col style=\"width:70%\"><\/colgroup>\r\n <thead><tr><th>Budget term (clause)<\/th><th>Meaning<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td class=\"label-cell\">Appropriation (4)<\/td><td>The <strong>assignment of funds<\/strong> to meet specified expenditure included in a <strong>primary unit of appropriation<\/strong>.<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Re-appropriation (48)<\/td><td>The <strong>transfer of funds from one primary unit of appropriation to another<\/strong>.<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Grant (28)<\/td><td>Provision of funds <strong>approved by Parliament<\/strong>.<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Voted (63)<\/td><td>Expenditure flowing from the Consolidated Fund of India <strong>duly voted by Parliament<\/strong>.<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Charged (8)<\/td><td>Expenditure <strong>not subject to vote<\/strong> by Parliament under the Constitution \u2014 <strong>Article 112(3)<\/strong>.<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Major Head (36)<\/td><td>Main unit of classification denoting <strong>function<\/strong> \u2014 e.g. 2059-Public Works, 2216-Housing.<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Minor Head (39)<\/td><td>Denotes the <strong>programme<\/strong>.<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Detailed Head (18)<\/td><td>Means the <strong>Sub-Scheme<\/strong>.<\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n\r\n <div class=\"section-heading-block\" id=\"c2-estimate\">\r\n <span class=\"section-badge purple\">§ Group C<\/span>\r\n <h3>Estimates, rates & cost<\/h3>\r\n <\/div>\r\n\r\n <div class=\"info-row\">\r\n <div class=\"info-card t-purple\">\r\n <div class=\"ic-big\">> Rs 50,00,000<\/div>\r\n <div class=\"ic-cap\"><strong>Major Estimate (35):<\/strong> estimate for a work where the sanctioned works expenditure <strong>exceeds Rs 50 lakh<\/strong> (also applied to the work itself).<\/div>\r\n <\/div>\r\n <div class=\"info-card t-teal\">\r\n <div class=\"ic-big\">≤ Rs 50,00,000<\/div>\r\n <div class=\"ic-cap\"><strong>Minor Estimate (38):<\/strong> estimate for a work where the sanctioned works expenditure <strong>does not exceed Rs 50 lakh<\/strong>.<\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n <table class=\"compare-table\">\r\n <colgroup><col style=\"width:30%\"><col style=\"width:70%\"><\/colgroup>\r\n <thead><tr><th>Term (clause)<\/th><th>Meaning<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td class=\"label-cell\">Rate (46)<\/td><td>The consideration allowed for <strong>each unit<\/strong> of work, supply or service (in estimates, contracts, bills, vouchers).<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Rate of Cost (47)<\/td><td>Generally the <strong>total cost ÷ quantity<\/strong>; in accounts, the recorded cost per unit (up-to-date final charge on a sub-head ÷ its up-to-date progress).<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Inclusive Rate of Cost (29)<\/td><td>Rate of cost of the <strong>entire work<\/strong> of a sub-head, <strong>including<\/strong> the cost of material (if recorded separately).<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Issue Rate (31)<\/td><td>Cost per unit fixed for a stock article (at valuation) for crediting the stock sub-head when issued \u2014 <strong>handling & storage charges are built in<\/strong> by adding a percentage.<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Market Rate (37)<\/td><td>Cost per unit at which a stock article can be procured from <strong>public markets<\/strong> at a given time \u2014 inclusive of carriage\/incidental charges, and may include a reasonable wastage\/depreciation provision.<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Storage charges (55)<\/td><td>Expenditure (after acquisition) on work-charged establishment for handling, custody & godown upkeep \u2014 <strong>added on a percentage basis to the issue rate<\/strong>.<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Supervision charges (59)<\/td><td>Charges levied <strong>in addition to book value<\/strong> on stock materials sold\/transferred, to cover items of expenditure not in the book value.<\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n\r\n <div class=\"section-heading-block\" id=\"c2-contractor\">\r\n <span class=\"section-badge red\">§ Group D<\/span>\r\n <h3>Payments to contractors \u2014 the running-account family<\/h3>\r\n <\/div>\r\n\r\n <p>These five terms are easy to confuse and frequently tested together. The thread running through them is the <strong>running account<\/strong> \u2014 the account with a contractor where payments are made at convenient intervals subject to final settlement on completion or determination of the contract (clause 50).<\/p>\r\n\r\n <ol class=\"parts-list red\">\r\n <li><strong>Advance Payment (3):<\/strong> a payment on a running account for work <strong>done but not measured<\/strong>. <span style=\"color:var(--muted)\">[see 10.2.23]<\/span><\/li>\r\n <li><strong>On Account Payment \/ Payment on Account (40):<\/strong> a payment on a running account for work done or supplies made and <strong>duly measured<\/strong> \u2014 may or may not be the full value, and (if intermediate) is subject to final settlement.<\/li>\r\n <li><strong>Secured Advance (52):<\/strong> an advance made on the <strong>security of materials brought to the site<\/strong>, to a contractor whose contract is for the <strong>completed item of work<\/strong>. <span style=\"color:var(--muted)\">[see 10.2.20]<\/span><\/li>\r\n <li><strong>Intermediate Payment (30):<\/strong> any disbursement on a running account that is <strong>not the final payment<\/strong> \u2014 it includes an advance payment, a secured advance and an on-account payment (or a combination).<\/li>\r\n <li><strong>Final Payment (25):<\/strong> the <strong>last payment<\/strong> on a running account, made on completion or determination of the contract, in <strong>full settlement<\/strong> of the account.<\/li>\r\n <li><strong>Recoverable Payment (49):<\/strong> a payment to\/on behalf of a contractor that is <strong>not value creditable to him<\/strong> for work\/supplies \u2014 and so must be recovered by equivalent cash recovery or short payment.<\/li>\r\n <\/ol>\r\n\r\n <div class=\"section-heading-block\" id=\"c2-accts\">\r\n <span class=\"section-badge slate\">§ Group E<\/span>\r\n <h3>Core accounting concepts<\/h3>\r\n <\/div>\r\n\r\n <table class=\"compare-table\">\r\n <colgroup><col style=\"width:30%\"><col style=\"width:70%\"><\/colgroup>\r\n <thead><tr><th>Term (clause)<\/th><th>Meaning<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td class=\"label-cell\">Bank (6)<\/td><td>The <strong>accredited bank<\/strong> acting as agent of the RBI under the RBI Act, 1934.<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Book Transfer (7)<\/td><td>Bringing to account financial transactions that <strong>do not involve giving\/receiving cash or stock<\/strong> \u2014 usually settlements of liabilities\/assets, or corrections of earlier cash\/stock\/book-transfer entries.<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Assets (5)<\/td><td>In works accounts, all <strong>outstanding or anticipated credits<\/strong> to be taken in reduction of final charges (e.g. recoveries of advances, sale\/transfer value of surplus materials).<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Liabilities (33)<\/td><td>In works accounts, all <strong>anticipated charges adjustable as final charges<\/strong> but not yet paid \u2014 whether or not due, and whether or not credited under a suspense head.<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Suspense Accounts (60)<\/td><td>Heads under the minor head \"Suspense\" for the <strong>temporary passage<\/strong> of transactions that must be taken to the sanction\/grant at once but cannot yet be cleared (charges enhance, receipts reduce, the major head). <span style=\"color:var(--muted)\">[see 10.5.12]<\/span><\/td><\/tr>\r\n <tr><td class=\"label-cell\">Direct & Indirect Charges (19)<\/td><td><strong>Direct<\/strong> = incurred directly for a work\/job and in its regular accounts; <strong>Indirect<\/strong> = incidental, not solely incurred for it, not in its detailed accounts.<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Direct & Indirect Receipts (22)<\/td><td><strong>Direct<\/strong> = revenue realised in connection with a work and booked directly to it; <strong>Indirect<\/strong> = incidental receipts not taken into the work's detailed accounts.<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Labour (32)<\/td><td>Where a separate materials account is kept, all charges of a sub-head <strong>other than<\/strong> (1) the cost of materials issued direct and (2) carriage\/incidental charges on materials.<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Quantity (45)<\/td><td>The extent of work done, supplies made or services performed, where these can be <strong>measured, weighed or counted<\/strong>.<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Progress (43)<\/td><td>The <strong>up-to-date quantities<\/strong> of work done or supplies made.<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Operation (41)<\/td><td>In manufacture\/workshop accounts, the <strong>charges incurred on manufacture operations<\/strong> of specific jobs.<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Outturn (42)<\/td><td>In manufacture\/workshop accounts, the <strong>value of the finished products<\/strong> (or work done) of operations on specific jobs.<\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n\r\n <div class=\"section-heading-block\" id=\"c2-works\">\r\n <span class=\"section-badge gold\">§ Group F<\/span>\r\n <h3>Works & their anatomy<\/h3>\r\n <\/div>\r\n\r\n <ul class=\"icon-list\">\r\n <li><span class=\"ico\">🏗️<\/span><span><strong>Public Works (44):<\/strong> civil works and Irrigation, Navigation, Embankment and Drainage works, etc. <strong>Work (65):<\/strong> used comprehensively \u2014 not only construction\/repair but also objects connected with the supply, repair and carriage of tools & plant, the supply\/manufacture of stores, or the operation of a workshop.<\/span><\/li>\r\n <li><span class=\"ico\">🧱<\/span><span><strong>Sub-work (58):<\/strong> in a large work of several buildings\/groups, a <strong>distinct unit<\/strong> kept separate for accounts (e.g. the outer wall, cells, cook-houses of a jail; head works, main line, each branch of a canal). <strong>Sub-head (57):<\/strong> the sub-divisions into which the total cost of a work (or sub-work) is split for financial control \u2014 e.g. excavation, brick-work, concrete, wood-work.<\/span><\/li>\r\n <li><span class=\"ico\">💰<\/span><span><strong>Works Expenditure & Works Outlay (66):<\/strong> respectively the <strong>expenditure<\/strong> and the <strong>capital charges<\/strong> on the special services of construction\/repair\/maintenance \u2014 may be net of receipts, but <strong>exclude<\/strong> general services, Tools & Plant, Establishment, and amounts kept under suspense.<\/span><\/li>\r\n <li><span class=\"ico\">🔧<\/span><span><strong>Contingencies \u2014 Works (14):<\/strong> incidental expenses of a miscellaneous character that cannot be classified under any distinct sub-head\/sub-work, yet pertain to the work as a whole. <strong>Completion \/ Completed (13):<\/strong> \"completion of work\" includes <strong>abandonment<\/strong>; \"completed work\" includes <strong>abandoned work<\/strong>.<\/span><\/li>\r\n <li><span class=\"ico\">🤝<\/span><span><strong>Contract & Contractor (15):<\/strong> a \"Contract\" is any undertaking (written\/verbal, express\/implied) by a non-Government person\/firm for construction, maintenance, repair, supply of materials or any service in connection with works; a \"Contractor\" is the person\/firm that made it.<\/span><\/li>\r\n <li><span class=\"ico\">🏦<\/span><span><strong>Deposit Works (17):<\/strong> works whose cost is met <strong>not out of Government funds<\/strong> but from non-Government sources (e.g. for municipalities\/public bodies against cash deposits). <strong>Local Loan Works (34):<\/strong> works the PWD executes for a Municipality\/Port Trust\/corporation where the cost forms part of a <strong>loan from Government<\/strong>. <strong>Takavi Works (61):<\/strong> works on water-courses (or others) whose expenditure is treated as a <strong>takavi advance<\/strong> (advance to cultivators), recoverable from the parties concerned.<\/span><\/li>\r\n <li><span class=\"ico\">💧<\/span><span><strong>Water Course (64):<\/strong> a channel supplying water from an irrigation work, falling within the Canal Act of the area \u2014 per the Northern India Canal & Drainage Act 1873, a channel supplied from a canal but <strong>not maintained at Government cost<\/strong>, with its subsidiary works. <strong>Commercial Department (11):<\/strong> a department functioning on a <strong>commercial pattern<\/strong>.<\/span><\/li>\r\n <\/ul>\r\n\r\n <div class=\"section-heading-block\" id=\"c2-index\">\r\n <span class=\"section-badge blue\">\u2605 Index<\/span>\r\n <h3>The complete numbered term index (1\u201366)<\/h3>\r\n <\/div>\r\n\r\n <p>Every clause of Para 2.1.1 at a glance \u2014 useful for spotting which definitions you can recall on sight.<\/p>\r\n\r\n <div class=\"term-grid\">\r\n <div class=\"term-chip\"><div class=\"tc-num\">(1)<\/div><div class=\"tc-name\">Accounts Officer<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(1A)<\/div><div class=\"tc-name\">Audit Officer<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(2)<\/div><div class=\"tc-name\">Administrative Approval<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(2A)<\/div><div class=\"tc-name\">Administrator<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(3)<\/div><div class=\"tc-name\">Advance Payment<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(4)<\/div><div class=\"tc-name\">Appropriation<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(5)<\/div><div class=\"tc-name\">Assets<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(6)<\/div><div class=\"tc-name\">Bank<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(7)<\/div><div class=\"tc-name\">Book Transfer<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(8)<\/div><div class=\"tc-name\">Charged<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(9)<\/div><div class=\"tc-name\">Chief Accounting Authority<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(10)<\/div><div class=\"tc-name\">Chief Controller of Accounts<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(11)<\/div><div class=\"tc-name\">Commercial Department<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(12)<\/div><div class=\"tc-name\">Competent Authority<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(13)<\/div><div class=\"tc-name\">Completion & Completed<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(14)<\/div><div class=\"tc-name\">Contingencies (Works)<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(15)<\/div><div class=\"tc-name\">Contract & Contractor<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(16)<\/div><div class=\"tc-name\">Department<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(17)<\/div><div class=\"tc-name\">Deposit Works<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(18)<\/div><div class=\"tc-name\">Detailed Head<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(19)<\/div><div class=\"tc-name\">Direct & Indirect Charges<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(20)<\/div><div class=\"tc-name\">Direction Office<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(21)<\/div><div class=\"tc-name\">Direction Officer<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(22)<\/div><div class=\"tc-name\">Direct & Indirect Receipts<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(23)<\/div><div class=\"tc-name\">Division & Divisional Office<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(24)<\/div><div class=\"tc-name\">Divisional Officer<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(25)<\/div><div class=\"tc-name\">Final Payment<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(26)<\/div><div class=\"tc-name\">Financial Adviser<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(27)<\/div><div class=\"tc-name\">Government<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(28)<\/div><div class=\"tc-name\">Grant<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(29)<\/div><div class=\"tc-name\">Inclusive Rate of Cost<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(30)<\/div><div class=\"tc-name\">Intermediate Payment<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(31)<\/div><div class=\"tc-name\">Issue Rate<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(32)<\/div><div class=\"tc-name\">Labour<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(33)<\/div><div class=\"tc-name\">Liabilities<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(34)<\/div><div class=\"tc-name\">Local Loan Works<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(35)<\/div><div class=\"tc-name\">Major Estimate<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(36)<\/div><div class=\"tc-name\">Major Head<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(37)<\/div><div class=\"tc-name\">Market Rate<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(38)<\/div><div class=\"tc-name\">Minor Estimate<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(39)<\/div><div class=\"tc-name\">Minor Head<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(40)<\/div><div class=\"tc-name\">On Account Payment<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(41)<\/div><div class=\"tc-name\">Operation<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(42)<\/div><div class=\"tc-name\">Outturn<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(43)<\/div><div class=\"tc-name\">Progress<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(44)<\/div><div class=\"tc-name\">Public Works<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(45)<\/div><div class=\"tc-name\">Quantity<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(46)<\/div><div class=\"tc-name\">Rate<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(47)<\/div><div class=\"tc-name\">Rate of Cost<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(48)<\/div><div class=\"tc-name\">Re-appropriation<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(49)<\/div><div class=\"tc-name\">Recoverable Payment<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(50)<\/div><div class=\"tc-name\">Running Account<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(51)<\/div><div class=\"tc-name\">Sectional Officer<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(52)<\/div><div class=\"tc-name\">Secured Advance<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(53)<\/div><div class=\"tc-name\">Special Office<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(54)<\/div><div class=\"tc-name\">Special Officer<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(55)<\/div><div class=\"tc-name\">Storage charges<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(56)<\/div><div class=\"tc-name\">Sub-divisional Officer<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(57)<\/div><div class=\"tc-name\">Sub-head<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(58)<\/div><div class=\"tc-name\">Sub-work<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(59)<\/div><div class=\"tc-name\">Supervision charges<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(60)<\/div><div class=\"tc-name\">Suspense Accounts<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(61)<\/div><div class=\"tc-name\">Takavi Works<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(62)<\/div><div class=\"tc-name\">Technical Sanction<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(63)<\/div><div class=\"tc-name\">Voted<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(64)<\/div><div class=\"tc-name\">Water Course<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(65)<\/div><div class=\"tc-name\">Work<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(66)<\/div><div class=\"tc-name\">Works Expenditure & Outlay<\/div><\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"ix\" id=\"quiz2\">\r\n <div class=\"ix-head\">\r\n <span class=\"ix-chip\">Self-test<\/span>\r\n <h4>Chapter 2 Quiz \u2014 the definitions that trap candidates<\/h4>\r\n <\/div>\r\n <div class=\"ix-body\">\r\n <p class=\"ix-help\">Eight questions on the distinctions and thresholds. Pick an answer to lock it; the explanation appears below.<\/p>\r\n <div id=\"quizStage2\"><\/div>\r\n <div class=\"quiz-foot\">\r\n <span class=\"quiz-score\" id=\"quizScore2\">Score 0 \/ 0<\/span>\r\n <button class=\"quiz-btn\" id=\"quizNext2\" disabled>Next →<\/button>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"recap\" id=\"c2-recap\">\r\n <div class=\"recap-title\">⚡ Chapter 2 \u2014 Quick Recap<\/div>\r\n <table>\r\n <thead><tr><th>Concept<\/th><th>Key Fact<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td>Chief Accounting Authority<\/td><td><strong>Secretary of the Ministry<\/strong> (9)<\/td><\/tr>\r\n <tr><td>Chief Controller of Accounts<\/td><td>Head of the Ministry's <strong>Accounting Organisation<\/strong> (10)<\/td><\/tr>\r\n <tr><td>Divisional Officer test<\/td><td><strong>Not subordinate<\/strong> to another executive\/disbursing officer (24)<\/td><\/tr>\r\n <tr><td>Direction Officer trap<\/td><td>Directs divisions but does <strong>not<\/strong> handle public money (20\u201321)<\/td><\/tr>\r\n <tr><td>Admin. Approval vs Tech. Sanction<\/td><td>Approval = order to execute at a stated sum (2); Sanction = detailed-estimate green light (62)<\/td><\/tr>\r\n <tr><td>Charged expenditure<\/td><td>Not subject to vote \u2014 <strong>Article 112(3)<\/strong> (8)<\/td><\/tr>\r\n <tr><td>Major \/ Minor \/ Detailed Head<\/td><td>Function \/ Programme \/ <strong>Sub-Scheme<\/strong> (36, 39, 18)<\/td><\/tr>\r\n <tr><td>Major vs Minor Estimate<\/td><td><strong>> Rs 50 lakh<\/strong> vs <strong>≤ Rs 50 lakh<\/strong> (35, 38)<\/td><\/tr>\r\n <tr><td>Advance Payment<\/td><td>Work done <strong>but not measured<\/strong> (3)<\/td><\/tr>\r\n <tr><td>On Account Payment<\/td><td>Work done & <strong>duly measured<\/strong> (40)<\/td><\/tr>\r\n <tr><td>Secured Advance<\/td><td>On security of <strong>materials at site<\/strong>; completed-item contract (52)<\/td><\/tr>\r\n <tr><td>Final Payment<\/td><td>Last payment, <strong>full settlement<\/strong> of running account (25)<\/td><\/tr>\r\n <tr><td>Issue Rate vs Market Rate<\/td><td>Valuation rate (storage built in) vs <strong>public-market<\/strong> procurement cost (31, 37)<\/td><\/tr>\r\n <tr><td>Deposit \/ Local Loan \/ Takavi Works<\/td><td>Non-Govt funds (17) \/ cost in a Govt <strong>loan<\/strong> (34) \/ <strong>takavi advance<\/strong> recoverable (61)<\/td><\/tr>\r\n <tr><td>Completion includes<\/td><td><strong>Abandonment<\/strong> (13)<\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n <\/div>\r\n\r\n <\/section>\r\n \r\n <section class=\"chapter-pane\" id=\"pane-ch3\" data-chapter=\"3\">\r\n\r\n <div class=\"chapter-heading-block\" id=\"c3-what\">\r\n <span class=\"chapter-badge\">CH 3 \u00b7 SYSTEM OF ACCOUNTS<\/span>\r\n <h2>General Outlines of the System of Accounts<\/h2>\r\n <\/div>\r\n\r\n <div class=\"def-card\">\r\n <div class=\"def-label\">What this chapter does<\/div>\r\n <div class=\"def-text\">\r\n Chapter 3 has two halves: <strong>3.1 Classification of Transactions<\/strong> (how PWD money is sorted into heads of account) and <strong>3.2 System of Accounts<\/strong> (how the Divisional Officer actually keeps and renders those accounts). Two annexures close it \u2014 the rules for opening\/closing a <strong>Cash Assignment Account<\/strong> and the procedure when a division has no cheque-drawing power.\r\n <\/div>\r\n <\/div>\r\n\r\n <p><strong>Para 3.1.1:<\/strong> the CPWD primarily executes <strong>works of all classes<\/strong> \u2014 the public-works buildings needed by all Civil departments \u2014 except works that are vested in, delegated under Chapter 5 of GFR 2005, or transferred to the departments concerned, or entrusted to a State Government or the MES. <strong>Defence, Postal, Telecommunication or Railway works<\/strong> may also be entrusted to the Department, occasionally or as a standing arrangement, and at times other Government and non-Government works are undertaken too. Petty services such as the manufacture or supply of stores are also undertaken by Divisional Officers.<\/p>\r\n\r\n <div class=\"section-heading-block\" id=\"c3-class\">\r\n <span class=\"section-badge teal\">§ Para 3.1.2<\/span>\r\n <h3>The governing principle of classification (GAR 1990, Rule 29)<\/h3>\r\n <\/div>\r\n\r\n <div class=\"callout teal\">\r\n <div class=\"callout-label\">Function over department<\/div>\r\n <p>As a general rule, the classification of a transaction in Government accounts has <strong>closer reference to the function, programme and activity<\/strong> of the Government and the <strong>object<\/strong> of the revenue\/expenditure \u2014 <strong>rather than the department<\/strong> in which it occurs. This is subject to specially authorised exceptions: e.g. <strong>'Interest' receipts<\/strong> go under \"0049-Interest Receipts\", and expenditure on maintenance\/repairs of <strong>non-residential PWD buildings<\/strong> goes under \"<strong>2059-Public Works<\/strong>\" irrespective of the function served. General orders on classifying pay & allowances, civil works expenditure, contributions and refunds of revenue are issued by Government from time to time.<\/p>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"c3-adjust\">\r\n <span class=\"section-badge amber\">§ Paras 3.1.3 \u2013 3.1.5<\/span>\r\n <h3>Finally adjusted vs pass-through transactions<\/h3>\r\n <\/div>\r\n\r\n <ul class=\"icon-list\">\r\n <li><span class=\"ico\">✅<\/span><span><strong>Finally adjusted<\/strong> in the Divisional Officer's accounts: charges & receipts for the Government's <strong>own<\/strong> public-works services, against the funds placed at his disposal.<\/span><\/li>\r\n <li><span class=\"ico\">➡️<\/span><span><strong>Pass-through<\/strong> (not finally adjusted): transactions for <strong>other Government works<\/strong> eventually leave the Divisional Officer's accounts to be incorporated in the accounts of the departments\/Governments concerned. <strong>Non-Government works<\/strong> are charged against the <strong>deposits received<\/strong> for them.<\/span><\/li>\r\n <\/ul>\r\n\r\n <div class=\"callout amber\">\r\n <div class=\"callout-label\">Works that are NOT finally adjusted in divisional accounts<\/div>\r\n <p style=\"margin:0 0 12px;\">Three categories pass through the Divisional Officer's accounts but are booked finally elsewhere:<\/p>\r\n <ul class=\"note-list amber\" style=\"margin:0 0 14px;\">\r\n <li><span class=\"nl-tag\">(i)<\/span><span class=\"nl-text\">Works of the <strong>Posts & Telecommunication or Broadcasting<\/strong> and other quasi-commercial departments\/undertakings; works of <strong>Forest, Salt, Lighthouse and Mints<\/strong> debitable to grants controlled by those departments.<\/span><\/li>\r\n <li><span class=\"nl-tag\">(ii)<\/span><span class=\"nl-text\">Works connected with the <strong>conservation of ancient monuments<\/strong>, debitable to the <strong>Archaeological Department<\/strong>.<\/span><\/li>\r\n <li><span class=\"nl-tag\">(iii)<\/span><span class=\"nl-text\">Works for the <strong>construction\/maintenance of civil aerodromes<\/strong>.<\/span><\/li>\r\n <\/ul>\r\n <p style=\"margin:0;\"><strong>Two things still hold:<\/strong> in all cases the <strong>primary accounts are kept per this Code (3.1.4)<\/strong>, even though the ultimate cost is booked elsewhere; and inter-divisional service\/supply is settled via <strong>Advance Payment by the Indenting Division<\/strong> (Appendix 7A).<\/p>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"c3-groups\">\r\n <span class=\"section-badge purple\">§ Para 3.1.6<\/span>\r\n <h3>The four groups of heads<\/h3>\r\n <\/div>\r\n\r\n <div class=\"cat-grid four\">\r\n <div class=\"cat-card a\">\r\n <div class=\"cat-badge\">I<\/div>\r\n <div class=\"cat-title\">Expenditure Heads<\/div>\r\n <p>Charges adjusted <strong>finally<\/strong> in divisional accounts \u2014 2059-Public Works, 2216-Housing, 4059 & 4216-Capital Outlay.<\/p>\r\n <\/div>\r\n <div class=\"cat-card b\">\r\n <div class=\"cat-badge\">II<\/div>\r\n <div class=\"cat-title\">Revenue Heads<\/div>\r\n <p>Revenue receipts creditable <strong>finally<\/strong> to Government in divisional accounts \u2014 0059-Public Works, 0216-Housing.<\/p>\r\n <\/div>\r\n <div class=\"cat-card c\">\r\n <div class=\"cat-badge\">III<\/div>\r\n <div class=\"cat-title\">Remittance Heads<\/div>\r\n <p>Receipts\/payments for cash, stores or values to\/from other departments \u2014 <strong>8782<\/strong>-Cash Remittances & adjustments between officers of the same Accounts Officer.<\/p>\r\n <\/div>\r\n <div class=\"cat-card d\">\r\n <div class=\"cat-badge\">IV<\/div>\r\n <div class=\"cat-title\">Suspense & Deposit Heads<\/div>\r\n <p>Receipts\/payments held in <strong>suspense or deposit<\/strong> pending clearance by payment or recovery \u2014 subordinate to expenditure heads, independent heads, or sub-heads in works accounts.<\/p>\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"c3-ladder\">\r\n <span class=\"section-badge slate\">§ Paras 3.1.7 \u2013 3.1.8<\/span>\r\n <h3>The classification ladder<\/h3>\r\n <\/div>\r\n\r\n <div class=\"highlight-box\">\r\n <div class=\"hl-label\">⭐ How a head is sub-divided<\/div>\r\n <div class=\"hl-text\"><strong>Major Head<\/strong> → (optionally Sub-Major Head) → <strong>Minor Head<\/strong> → <strong>Sub-Head<\/strong> → <strong>Detailed Head<\/strong> → <strong>Object Head<\/strong>. The heads under which Government transactions are adjustable are set out in the <strong>List of Major and Minor Heads of Account of Union and States<\/strong> (Chapter 3, GAR 1990). The detailed classification and order are prescribed by the Central Government on the advice of the CAG; for works done as a standing arrangement for other departments, the applicable classification is intimated by the PAO.<\/div>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"c3-voted\">\r\n <span class=\"section-badge red\">§ Para 3.1.9<\/span>\r\n <h3>Voted, charged & the treatment of awards<\/h3>\r\n <\/div>\r\n\r\n <p><strong>Revenue<\/strong> is realised and credited to Government as it falls due under the governing rules; <strong>expenditure<\/strong> can be incurred only against a <strong>grant voted by Parliament<\/strong> or against <strong>appropriations<\/strong> provided to meet charged expenditure \u2014 the incidence between voted and charged being fixed by the Constitution.<\/p>\r\n\r\n <div class=\"callout red\">\r\n <div class=\"callout-label\">⚠ Awards, decrees & the arbitral tribunal (Article 112(3)(f))<\/div>\r\n <p>It is obligatory for the Court to issue a decree wherever an award is made a Rule of the Court. Expenditure on payments made <strong>after an award is made a Rule of the Court but before the decree issues<\/strong> is debitable to the <strong>'Charged'<\/strong> section of the relevant grant. Under <strong>Article 112(3)(f)<\/strong>, any sum required to satisfy the award of an <strong>arbitral tribunal<\/strong> is charged on the Consolidated Fund of India \u2014 but to be a \"tribunal\" the body must be <strong>constituted by the State<\/strong> (not merely by agreement of parties) and invested with the State's inherent judicial powers and \"the trappings of a court\". Where a <strong>private arbitrator's<\/strong> award is filed in court and a decree obtained, the expenditure to satisfy that decree is also <strong>charged<\/strong> on the Consolidated Fund.<\/p>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"c3-lumpsum\">\r\n <span class=\"section-badge gold\">§ Para 3.1.10<\/span>\r\n <h3>Lump-sum advance for immediate financial relief (on a Government servant's death)<\/h3>\r\n <\/div>\r\n\r\n <p>Under Rules 79\u201381 of the Compendium of Rules on Advances, a Head of Department or Head of Office may sanction an advance to the <strong>family of a Government servant (permanent or temporary, excluding casual\/daily-rated)<\/strong> who <strong>dies while in service<\/strong>, to meet immediate needs where the family is left in indigent circumstances.<\/p>\r\n\r\n <div class=\"info-row\">\r\n <div class=\"info-card t-gold\">\r\n <div class=\"ic-big\">2 months' pay<\/div>\r\n <div class=\"ic-cap\">Advance = <strong>two months' basic pay + dearness pay<\/strong> of the deceased\u2026<\/div>\r\n <\/div>\r\n <div class=\"info-card t-red\">\r\n <div class=\"ic-big\">Max Rs 8,000<\/div>\r\n <div class=\"ic-cap\">\u2026subject to a <strong>ceiling of Rs 8,000<\/strong>.<\/div>\r\n <\/div>\r\n <div class=\"info-card t-amber\">\r\n <div class=\"ic-big\">6 months<\/div>\r\n <div class=\"ic-cap\">Adjusted as early as possible, in any case <strong>within 6 months<\/strong> of sanction \u2014 from arrears, DCRG, CPF\/GPF or other dues.<\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"callout gold\">\r\n <div class=\"callout-label\">The accounting heads<\/div>\r\n <p>The advance is debited to <strong>\"8550-Civil Advances-104-Other Advances-Lump Sum Advances to provide immediate relief to the deceased Government servant's family\"<\/strong>. If the DCRG (or similar payment) falls short of the advance and the balance is eventually irrecoverable, it is debited \u2014 <strong>under special Government sanction<\/strong> \u2014 to <strong>\"2075-Miscellaneous General Services-800-Other Expenditure-Write off of Irrecoverable Loans\"<\/strong>.<\/p>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"c3-features\">\r\n <span class=\"section-badge teal\">§ Para 3.2.1<\/span>\r\n <h3>The five features of the Public Works accounts system<\/h3>\r\n <\/div>\r\n\r\n <ol class=\"parts-list teal\">\r\n <li><strong>The Divisional Officer is the primary disbursing officer.<\/strong> Permitted by the CCA, through a <strong>Letter of Credit<\/strong>, to obtain by <strong>cheque on the banks<\/strong> the funds for all disbursements \u2014 works, pay & allowances of gazetted and non-gazetted staff, and contingent charges. Bills for <strong>long-term advances and GPF withdrawals (staff other than Group 'D')<\/strong> go to the PAO. He also collects some departmental receipts and remits them into the banks.<\/li>\r\n <li><strong>Accounts compiled by the Accountant and rendered monthly.<\/strong> The receipts and disbursements (including subordinates acting for him) are compiled under his supervision by an <strong>Accountant<\/strong> and submitted <strong>monthly to the Pay & Accounts Officer<\/strong>. The PAO for a division is decided by the CCA \u2014 generally the <strong>Zonal PAO corresponding to the Chief Engineer<\/strong> he reports to.<\/li>\r\n <li><strong>Stores accounts.<\/strong> He must keep <strong>clear accounts of all stores<\/strong> received and make them available for audit by the Accounts Officer.<\/li>\r\n <li><strong>Proforma accounts for commercial works.<\/strong> Under each Major Head the charges on each project\/work\/sub-work are recorded separately; for certain classes \u2014 <strong>(i) Irrigation etc. commercial undertakings<\/strong> and <strong>(ii) quasi-commercial undertakings (self-supporting workshops)<\/strong> \u2014 <strong>proforma accounts<\/strong> of all transactions are prepared annually by the PAO or the Divisional Officer, with receipts shown separately.<\/li>\r\n <li><strong>Personal payments at PAO counters.<\/strong> Except to the extent in feature (1), personal payments to all Government servants of the Department are made on <strong>bills presented at the counters of Pay & Accounts Offices<\/strong> under the CGRP, and are brought to account directly by the PAO.<\/li>\r\n <\/ol>\r\n\r\n <div class=\"callout slate\">\r\n <div class=\"callout-label\">The Notes that matter under 3.2.1(a)<\/div>\r\n <ul class=\"note-list slate\">\r\n <li><span class=\"nl-tag\">(i)<\/span><span class=\"nl-text\">A non-Executive-Engineer DDO drawing bills for both establishment and works\/ancillary payments may, with <strong>prior CGA approval<\/strong>, be delegated powers to draw cheques for those payments.<\/span><\/li>\r\n <li><span class=\"nl-tag\">(ii)<\/span><span class=\"nl-text\">In the departmentalised set-up, divisions are assigned a <strong>Cash Assignment Account<\/strong> in the accredited bank by the CCA, against which they draw cheques on the basis of the Letter of Credit (guidelines in Annexure A).<\/span><\/li>\r\n <li><span class=\"nl-tag\">(iii)<\/span><span class=\"nl-text\">All payments of specified <strong>circle\/zonal offices<\/strong> may be made by the respective PAO.<\/span><\/li>\r\n <li><span class=\"nl-tag\">(iv)<\/span><span class=\"nl-text\">Pay & allowances bills of employees recruited <strong>on or after 1-1-2004<\/strong> (covered by the <strong>New Pension Scheme, 2004<\/strong>) go to the PAO counter for <strong>pre-check and payment<\/strong>, with a separate Pay Bill Register.<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"c3-discipline\">\r\n <span class=\"section-badge purple\">§ Para 3.2.2<\/span>\r\n <h3>The discipline of accounts \u2014 and the court-of-law standard<\/h3>\r\n <\/div>\r\n\r\n <div class=\"callout purple\">\r\n <div class=\"callout-label\">It is not enough to satisfy yourself<\/div>\r\n <p>A disbursing officer must satisfy <strong>not only himself but also Internal \/ Statutory Audit<\/strong> that an accepted claim is valid, that a voucher is complete proof of the payment, and that the account is correct in all respects. Records must be so kept and detailed that they can answer <strong>any enquiry<\/strong> into the particulars, economy or bona fides of a transaction \u2014 and the records of payment, measurement and transactions must be so <strong>clear, explicit and self-contained<\/strong> as to be producible as <strong>satisfactory and convincing evidence in a Court of Law<\/strong>. Every transaction involving the giving or taking of cash, stores, property, rights, privileges or concessions with a money value must be brought to account.<\/p>\r\n <\/div>\r\n\r\n <div class=\"highlight-box\">\r\n <div class=\"hl-label\">⭐ The \"when in doubt\" rule<\/div>\r\n <div class=\"hl-text\">A transaction should be recorded <strong>at once<\/strong> under the final, debt, deposit or remittance head to which it pertains if that is known. If the exact head <strong>cannot be ascertained at once<\/strong>, it is classified temporarily under <strong>\"Deposits\" (if a receipt)<\/strong> or under <strong>\"Miscellaneous Public Works Advances\" (if a charge)<\/strong>.<\/div>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"c3-annex\">\r\n <span class=\"section-badge gold\">\u2605 Annexures<\/span>\r\n <h3>Annexure A & B \u2014 the Cash Assignment Account<\/h3>\r\n <\/div>\r\n\r\n <div class=\"callout gold\">\r\n <div class=\"callout-label\">Annexure A \u2014 opening & closing a Cash Assignment Account (CAA)<\/div>\r\n <p style=\"margin:0 0 12px;\"><strong>Opening:<\/strong> the office of <strong>DG(W)<\/strong> sends the proposal to the CCA <strong>45 days before<\/strong> the division actually opens, subject to the following conditions:<\/p>\r\n <ul class=\"note-list gold\" style=\"margin:0 0 14px;\">\r\n <li><span class=\"nl-tag\">(i)<\/span><span class=\"nl-text\">A <strong>sanctioned post of Divisional Accountant<\/strong> (or an equivalent post diverted to accommodate one).<\/span><\/li>\r\n <li><span class=\"nl-tag\">(ii)<\/span><span class=\"nl-text\">The <strong>address of the division<\/strong>.<\/span><\/li>\r\n <li><span class=\"nl-tag\">(iii)<\/span><span class=\"nl-text\">The <strong>address of the bank<\/strong> where the account is to be opened.<\/span><\/li>\r\n <li><span class=\"nl-tag\">(iv)<\/span><span class=\"nl-text\">Whether opened <strong>afresh or after closing another division<\/strong> \u2014 if the latter, a <strong>certificate that all liabilities and suspense accounts are cleared<\/strong> (else the new division adopts them on a proforma basis per Para 16.4 of the Civil Accounts Manual).<\/span><\/li>\r\n <li><span class=\"nl-tag\">(v)<\/span><span class=\"nl-text\">Where balances are adopted, a <strong>certificate from both the Divisional Officer and the PAO<\/strong>.<\/span><\/li>\r\n <\/ul>\r\n <p style=\"margin:0;\"><strong>If any condition is unmet<\/strong>, the CAA is <strong>not opened<\/strong> and the division is attached to a PAO or another Cheque-Drawing Divisional Officer. <strong>Closing:<\/strong> DG(W) intimates the CCA <strong>45 days in advance<\/strong>, certifying that all liabilities and Debt \/ Deposit \/ Remittance \/ Suspense balances are cleared (else another division accepts them under Para 16.4 CAM, with adoption certificates).<\/p>\r\n <\/div>\r\n\r\n <div class=\"callout slate\">\r\n <div class=\"callout-label\">Annexure B \u2014 when a division has no cheque-drawing power \/ no CAA<\/div>\r\n <p style=\"margin:0 0 12px;\">The Executive Engineer acts as a <strong>Non-Cheque-Drawing DDO (NCDDO)<\/strong>. The key rules:<\/p>\r\n <ul class=\"note-list slate\" style=\"margin:0;\">\r\n <li><span class=\"nl-tag\">Books<\/span><span class=\"nl-text\">Still maintains a <strong>cash book in GAR-3<\/strong> and all forms of the Book of Forms <em>except CPWD 51<\/em> (cheques are issued by the CDDO it is attached to, or by the PAO).<\/span><\/li>\r\n <li><span class=\"nl-tag\">Works<\/span><span class=\"nl-text\">Presents the bill to the <strong>CDDO\/PAO for pre-check & payment<\/strong>, sending an attested photocopy of the <strong>Measurement Book<\/strong> with the required certificate; payment is by cheque or e-payment.<\/span><\/li>\r\n <li><span class=\"nl-tag\">Advance<\/span><span class=\"nl-text\"><strong>No temporary advance<\/strong> is drawn \u2014 money is drawn on an <strong>Abstract Contingent bill (GAR-30)<\/strong> with details in <strong>GAR-31\/32<\/strong>, debited to \"<strong>8671-Departmental Balances-101-Civil<\/strong>\" and adjusted <strong>within one month<\/strong> (vouchers under Rs 500 need not be sent).<\/span><\/li>\r\n <li><span class=\"nl-tag\">Receipts<\/span><span class=\"nl-text\">All instrument receipts (draft\/cheque) are <strong>endorsed to the CDDO\/PAO<\/strong>; cash receipts are remitted directly into the bank by challan.<\/span><\/li>\r\n <li><span class=\"nl-tag\">Duty<\/span><span class=\"nl-text\">The Divisional Officer is <strong>personally responsible for clearing CSSA and MPSSA balances<\/strong>; where attached to another CDDO, that office compiles the monthly account on the division's behalf.<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n \r\n <div class=\"ix\" id=\"quiz3\">\r\n <div class=\"ix-head\">\r\n <span class=\"ix-chip\">Self-test<\/span>\r\n <h4>Chapter 3 Quiz \u2014 classification, the four heads & the system<\/h4>\r\n <\/div>\r\n <div class=\"ix-body\">\r\n <p class=\"ix-help\">Eight questions from Chapter 3 and its annexures. Pick an answer to lock it; the explanation appears below.<\/p>\r\n <div id=\"quizStage3\"><\/div>\r\n <div class=\"quiz-foot\">\r\n <span class=\"quiz-score\" id=\"quizScore3\">Score 0 \/ 0<\/span>\r\n <button class=\"quiz-btn\" id=\"quizNext3\" disabled>Next →<\/button>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"recap\" id=\"c3-recap\">\r\n <div class=\"recap-title\">⚡ Chapter 3 \u2014 Quick Recap<\/div>\r\n <table>\r\n <thead><tr><th>Concept<\/th><th>Key Fact<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td>Classification principle<\/td><td>By <strong>function\/programme\/activity & object<\/strong>, not department (GAR Rule 29)<\/td><\/tr>\r\n <tr><td>PWD building repairs head<\/td><td><strong>2059-Public Works<\/strong>, regardless of function<\/td><\/tr>\r\n <tr><td>Four groups of heads<\/td><td>Expenditure \u00b7 Revenue \u00b7 <strong>Remittance (8782)<\/strong> \u00b7 Suspense & Deposit<\/td><\/tr>\r\n <tr><td>Not finally adjusted<\/td><td>P&T\/Broadcasting, Forest\/Salt\/Lighthouse\/Mints, <strong>Archaeology<\/strong>, civil aerodromes<\/td><\/tr>\r\n <tr><td>Classification ladder<\/td><td>Major \u2192 (Sub-Major) \u2192 Minor \u2192 Sub \u2192 Detailed \u2192 <strong>Object<\/strong> Head<\/td><\/tr>\r\n <tr><td>Arbitral tribunal award<\/td><td>Charged on Consolidated Fund \u2014 <strong>Article 112(3)(f)<\/strong><\/td><\/tr>\r\n <tr><td>Lump-sum relief advance<\/td><td><strong>2 months' (basic+DP)<\/strong>, max <strong>Rs 8,000<\/strong>, adjust in <strong>6 months<\/strong>; head <strong>8550<\/strong><\/td><\/tr>\r\n <tr><td>Primary disbursing officer<\/td><td><strong>Divisional Officer<\/strong>, via Letter of Credit & cheque on bank<\/td><\/tr>\r\n <tr><td>Accounts rendered<\/td><td><strong>Monthly<\/strong> to the PAO (compiled by the Accountant)<\/td><\/tr>\r\n <tr><td>Proforma accounts<\/td><td>Irrigation & <strong>quasi-commercial<\/strong> (self-supporting workshops)<\/td><\/tr>\r\n <tr><td>NPS employees (\u2265 1-1-2004)<\/td><td>Bills to PAO counter for <strong>pre-check & payment<\/strong><\/td><\/tr>\r\n <tr><td>Court-of-law standard<\/td><td>Records must be <strong>clear, explicit, self-contained<\/strong> as evidence<\/td><\/tr>\r\n <tr><td>Unknown head \u2014 temporary<\/td><td><strong>Deposits<\/strong> (receipt) \/ <strong>Misc. PW Advances<\/strong> (charge)<\/td><\/tr>\r\n <tr><td>Cash Assignment Account<\/td><td>Open\/close via DG(W) to CCA, <strong>45 days<\/strong> ahead (Annexure A)<\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n <\/div>\r\n\r\n <\/section>\r\n \r\n <section class=\"chapter-pane\" id=\"pane-ch4\" data-chapter=\"4\">\r\n\r\n <div class=\"chapter-heading-block\" id=\"c4-general\">\r\n <span class=\"chapter-badge\">CH 4 \u00b7 RELATIONS WITH THE CCA<\/span>\r\n <h2>Relations with the Chief Controller of Accounts<\/h2>\r\n <\/div>\r\n\r\n <div class=\"def-card\">\r\n <div class=\"def-label\">What this chapter is about<\/div>\r\n <div class=\"def-text\">\r\n Chapter 4 sets the working relationship between the <strong>Divisional Officer<\/strong> (who runs the division and keeps its accounts) and the <strong>accounting organisation<\/strong> headed by the CCA. Its spine is the <strong>Divisional Accountant<\/strong> \u2014 the CCA's officer posted into the division to compile, internally check and advise \u2014 and the machinery of <strong>inspection, communication of sanctions, and disposal of audit results<\/strong>.\r\n <\/div>\r\n <\/div>\r\n\r\n <p><strong>Para 4.1.1:<\/strong> as the <strong>primary disbursing officer<\/strong>, the Divisional Officer is responsible not only for the <strong>financial regularity<\/strong> of the whole division's transactions but also for <strong>maintaining the accounts correctly<\/strong> and per the rules in force; he submits his accounts to the <strong>Pay & Accounts Officer for post-check<\/strong> and incorporation in the general accounts. The PAO may call for any additional accounts, registers and subsidiary papers needed for elucidation. <strong>Para 4.1.2:<\/strong> he must not let the accounts <strong>fall into arrears<\/strong>, and where arrears or confusion arise that he cannot clear alone, he must <strong>at once approach the PAO<\/strong> for assistance.<\/p>\r\n\r\n <div class=\"section-heading-block\" id=\"c4-da\">\r\n <span class=\"section-badge teal\">§ Para 4.2<\/span>\r\n <h3>The Divisional Accountant \u2014 who he is and what he does<\/h3>\r\n <\/div>\r\n\r\n <div class=\"callout teal\">\r\n <div class=\"callout-label\">Posting & eligibility<\/div>\r\n <p>To assist the Divisional Officer, the <strong>CCA<\/strong> posts a <strong>Divisional Accountant<\/strong> to each Divisional Office \u2014 recruited through the initial recruitment exam conducted by <strong>INAD<\/strong>, or qualified in the <strong>SAS \/ JAO(C)<\/strong> exam of the Civil Accounts Organisation <strong>with Public Works as a compulsory paper<\/strong>. A UDC\/Accountant may be appointed as a <strong>stop-gap<\/strong> by the CCA where vacancies exist; no ineligible person may be posted, save a purely temporary exception by the CCA where a qualified DA is unavailable. The term \"Divisional Accountant\" <strong>includes the Selection Grade DA, Junior Accounts Officer and Assistant Accounts Officer<\/strong>.<\/p>\r\n <\/div>\r\n\r\n <div class=\"cat-grid three\">\r\n <div class=\"cat-card a\">\r\n <div class=\"cat-label\">Role (i)<\/div>\r\n <div class=\"cat-title\">Accountant<\/div>\r\n <p>Compiler of the division's accounts per the prescribed rules, from the data furnished to him.<\/p>\r\n <\/div>\r\n <div class=\"cat-card b\">\r\n <div class=\"cat-label\">Role (ii)<\/div>\r\n <div class=\"cat-title\">Internal checker<\/div>\r\n <p>Applies certain <strong>preliminary checks<\/strong> to the initial accounts, vouchers, etc. (see Chapter 22).<\/p>\r\n <\/div>\r\n <div class=\"cat-card c\">\r\n <div class=\"cat-label\">Role (iii)<\/div>\r\n <div class=\"cat-title\">Financial assistant<\/div>\r\n <p>General assistant & adviser to the Divisional Officer on accounts, budget estimates and the operation of financial rules.<\/p>\r\n <\/div>\r\n <\/div>\r\n\r\n <p>He keeps himself conversant with all sanctions, orders and proceedings affecting receipts and charges, advises on the <strong>financial effect of every expenditure proposal<\/strong>, and watches the <strong>liabilities against the division's grants<\/strong>. To let him discharge these duties, he is treated as the <strong>senior member of the office establishment<\/strong>, his position being <strong>analogous to a Sub-Divisional Officer<\/strong> (para 45, CPWD Code).<\/p>\r\n\r\n <div class=\"section-heading-block\" id=\"c4-object\">\r\n <span class=\"section-badge purple\">§ Para 4.2.3 \u2013 4.2.5<\/span>\r\n <h3>The Register of Objections & the limits of his work<\/h3>\r\n <\/div>\r\n\r\n <div class=\"callout purple\">\r\n <div class=\"callout-label\">The Divisional Accountant's Objections \u2014 Form 60<\/div>\r\n <p>Where the DA considers a transaction or order would be <strong>challenged on internal check<\/strong>, he must bring it to the Divisional Officer's notice with his reasons and obtain that officer's orders. He then complies \u2014 but if overruled and unsatisfied, he records a brief note in the <strong>Register of Divisional Accountant's Objections (Form 60)<\/strong> and lays it before the Divisional Officer, who may either accept the advice on reconsideration or record his reasons for disregarding it (for the PAO's information). <strong>An objection is not finally disposed of until reviewed by the PAO<\/strong>, for whose inspection the register must always be available; if no inspection occurs in a year, the register (or an extract) is sent to the Accounts Officer in <strong>April<\/strong>.<\/p>\r\n <\/div>\r\n\r\n <ul class=\"icon-list\">\r\n <li><span class=\"ico\">📑<\/span><span><strong>4.2.4 \u2014 tenders:<\/strong> the DA is responsible for the <strong>safe custody of documents<\/strong> in the Accounts Branch, for efficient <strong>checking of computed tenders<\/strong>, for a <strong>personal test-check<\/strong> of those tenders, and (for lumpsum tenders) for seeing that authenticated drawings\/specifications form part of the Notice Inviting Tenders and that the comparative statement correctly carries the checked totals.<\/span><\/li>\r\n <li><span class=\"ico\">⚠️<\/span><span><strong>4.2.5 \u2014 excesses & cash:<\/strong> he must flag every instance where subordinate officers <strong>exceed the financial limits<\/strong> on their powers. As a rule he is <strong>not<\/strong> required to receive or pay out cash \u2014 only where transactions at headquarters are small may the Divisional Officer entrust this to him, <strong>with the CCA's prior consent<\/strong> and on his own responsibility; even then the DA is <strong>not normally authorised to sign final receipts in Form 3<\/strong>. He affixes his <strong>dated initials<\/strong> after the last entry of the day in the cash book \/ stock accounts in token of check.<\/span><\/li>\r\n <\/ul>\r\n\r\n <div class=\"section-heading-block\" id=\"c4-inspect\">\r\n <span class=\"section-badge amber\">§ Para 4.2.6 \u2013 4.2.7<\/span>\r\n <h3>Inspection of sub-divisions, losses & securities<\/h3>\r\n <\/div>\r\n\r\n <div class=\"callout amber\">\r\n <div class=\"callout-label\">Periodic inspection & the reporting of losses<\/div>\r\n <p>Under the Divisional Officer's orders, the DA <strong>periodically inspects the accounts records of Sub-Divisional Officers<\/strong> and checks a percentage of the initial accounts; defects are reported for orders, and he personally explains procedural defects and instructs the sub-divisional staff. Results are recorded for the CCA's inspection, but <strong>serious financial irregularities are reported at once<\/strong>, and <strong>all defalcations or losses<\/strong> of public money\/stores\/property are reported <strong>immediately to the CCA<\/strong> and other authorities. <strong>Interest-bearing securities<\/strong> kept by Sub-Divisional Officers are examined against the register in <strong>Form 85<\/strong>, and those certified in the annual account (<strong>Form 86<\/strong>) verified by inspection. Para 4.2.7: the Divisional Officer may seek the CCA's advice on any accounts\/financial-rule doubt, but should usually <strong>first take the DA's advice \u2014 in writing for important cases<\/strong>.<\/p>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"c4-audit\">\r\n <span class=\"section-badge slate\">§ Para 4.3<\/span>\r\n <h3>Inspection by the Audit \/ Accounts Officers<\/h3>\r\n <\/div>\r\n\r\n <p>The Audit\/Accounts Officer, with the competent authority's approval, arranges the <strong>periodical test-audit and local inspection<\/strong> of divisional and sub-divisional accounts; the Divisional Officer must make the initial accounts and connected records available. Inspecting officers should, where possible, <strong>discuss the draft reports with the head of the office inspected<\/strong> before submitting them \u2014 so the head of office should ordinarily be present at the inspection.<\/p>\r\n\r\n <div class=\"section-heading-block\" id=\"c4-sanction\">\r\n <span class=\"section-badge red\">§ Para 4.4<\/span>\r\n <h3>Communication of sanctions to the PAO<\/h3>\r\n <\/div>\r\n\r\n <p>As a general rule, <strong>every sanctioning authority<\/strong> is responsible for communicating all sanctions and orders (against which receipts\/disbursements are audited) to the Audit Officer and\/or PAO in the prescribed manner.<\/p>\r\n\r\n <div class=\"callout red\">\r\n <div class=\"callout-label\">⚠ The three notes that get tested<\/div>\r\n <ul class=\"note-list red\">\r\n <li><span class=\"nl-tag\">Note 1<\/span><span class=\"nl-text\">The PAO checks the Divisional Officer's sanctions <strong>only<\/strong> for <strong>write-off of stores or losses of public money<\/strong> \u2014 all other DO sanctions are checked by the <strong>Divisional Accountant<\/strong>.<\/span><\/li>\r\n <li><span class=\"nl-tag\">Note 2<\/span><span class=\"nl-text\">Contract agreements signed by the Divisional Officer but with tenders accepted by a higher authority are communicated to the PAO <strong>by the authority who accepted the tender<\/strong>; agreements must <strong>never be duplicated<\/strong>.<\/span><\/li>\r\n <li><span class=\"nl-tag\">Note 3<\/span><span class=\"nl-text\"><strong>Administrative Approvals need NOT be supplied<\/strong> to the Accounts Officer. <strong>Technical Sanctions<\/strong> are communicated only for <strong>projects > Rs 25 lakh<\/strong> and <strong>non-projects > Rs 10 lakh<\/strong>. <strong>Financial (expenditure) sanctions and allotments of funds<\/strong> are always communicated.<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"c4-results\">\r\n <span class=\"section-badge gold\">§ Para 4.5<\/span>\r\n <h3>Results of audit \u2014 and how an objection dies<\/h3>\r\n <\/div>\r\n\r\n <ul class=\"icon-list\">\r\n <li><span class=\"ico\">📝<\/span><span><strong>4.5.1:<\/strong> results come as <strong>Audit Notes, Inspection Reports, letters or memoranda<\/strong>; they need <strong>prompt attention<\/strong> (Rule 62, CGRP 1983) and the Divisional Officer's replies must rest on his <strong>own knowledge<\/strong> \u2014 merely passing on a subordinate's explanation only lulls suspicion and breeds later irregularity.<\/span><\/li>\r\n <li><span class=\"ico\">📤<\/span><span><strong>4.5.2:<\/strong> Part I of the Audit Note and the Inspection Report are returned <strong>through the Superintending Engineer<\/strong> after the Divisional Officer records his replies; the SE passes final orders where competent and records remarks elsewhere. (Exception: the first reply to an Inspection Report may go <strong>direct<\/strong> to the Audit\/Accounts Officer, with a copy to the SE.)<\/span><\/li>\r\n <li><span class=\"ico\">⚖️<\/span><span><strong>4.5.3:<\/strong> once a transaction is challenged, the responsibility to <strong>remove the objection rests with the Divisional Officer<\/strong>; an objection is usually removed by obtaining sanction, making recovery, correcting the account\/voucher, or furnishing documents. Where a <strong>protest<\/strong> is made, the objection <strong>stays in force until the Audit\/Accounts Officer formally intimates its withdrawal<\/strong>.<\/span><\/li>\r\n <li><span class=\"ico\">🗓️<\/span><span><strong>4.5.4:<\/strong> the Audit\/Accounts Officer objects to any transaction lacking adequate sanction or involving an excess \u2014 he <strong>cannot assume sanction has been accorded<\/strong>. So Divisional Officers should send the <strong>earliest intimation<\/strong> of their sanctions, ideally a <strong>single monthly note signed by the Divisional Officer himself<\/strong>; if it cannot precede\/accompany the Monthly Account, it is sent <strong>within a week<\/strong> of the account's despatch. The Divisional Accountant must <strong>monthly<\/strong> flag all irregular transactions not yet acted on.<\/span><\/li>\r\n <\/ul>\r\n\r\n \r\n <div class=\"ix\" id=\"quiz4\">\r\n <div class=\"ix-head\">\r\n <span class=\"ix-chip\">Self-test<\/span>\r\n <h4>Chapter 4 Quiz \u2014 the Divisional Accountant & audit<\/h4>\r\n <\/div>\r\n <div class=\"ix-body\">\r\n <p class=\"ix-help\">Seven questions from Chapter 4. Pick an answer to lock it; the explanation appears below.<\/p>\r\n <div id=\"quizStage4\"><\/div>\r\n <div class=\"quiz-foot\">\r\n <span class=\"quiz-score\" id=\"quizScore4\">Score 0 \/ 0<\/span>\r\n <button class=\"quiz-btn\" id=\"quizNext4\" disabled>Next →<\/button>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"recap\" id=\"c4-recap\">\r\n <div class=\"recap-title\">⚡ Chapter 4 \u2014 Quick Recap<\/div>\r\n <table>\r\n <thead><tr><th>Concept<\/th><th>Key Fact<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td>Divisional Officer's accounts<\/td><td>Submitted to the <strong>PAO for post-check<\/strong> (4.1.1)<\/td><\/tr>\r\n <tr><td>Divisional Accountant posted by<\/td><td>The <strong>CCA<\/strong>; via INAD \/ SAS-JAO(C) with Public Works paper (4.2.1)<\/td><\/tr>\r\n <tr><td>DA's three roles<\/td><td><strong>Accountant \u00b7 Internal checker \u00b7 Financial assistant<\/strong> (4.2.2)<\/td><\/tr>\r\n <tr><td>DA's status<\/td><td>Senior office member; <strong>analogous to a Sub-Divisional Officer<\/strong><\/td><\/tr>\r\n <tr><td>Objections register<\/td><td><strong>Form 60<\/strong>; not disposed until <strong>PAO review<\/strong> (4.2.3)<\/td><\/tr>\r\n <tr><td>DA & cash<\/td><td>Normally none; with <strong>CCA consent<\/strong> if small; no Form 3 final receipts<\/td><\/tr>\r\n <tr><td>Losses \/ defalcations<\/td><td>Reported <strong>immediately to the CCA<\/strong> (4.2.6)<\/td><\/tr>\r\n <tr><td>Interest-bearing securities<\/td><td>Register <strong>Form 85<\/strong>; annual account <strong>Form 86<\/strong><\/td><\/tr>\r\n <tr><td>PAO checks DO sanctions only for<\/td><td><strong>Write-off of stores \/ losses<\/strong> (4.4 Note 1)<\/td><\/tr>\r\n <tr><td>Administrative Approvals<\/td><td><strong>Not<\/strong> supplied to Accounts Officer (4.4 Note 3)<\/td><\/tr>\r\n <tr><td>Technical Sanction sent if<\/td><td>Project <strong>> Rs 25 lakh<\/strong> \/ non-project <strong>> Rs 10 lakh<\/strong><\/td><\/tr>\r\n <tr><td>Audit objection under protest<\/td><td>Stays in force until <strong>formal withdrawal<\/strong> (4.5.3)<\/td><\/tr>\r\n <tr><td>Monthly sanction note<\/td><td>Within <strong>a week<\/strong> of Monthly Account despatch (4.5.4)<\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n <\/div>\r\n\r\n <\/section>\r\n \r\n <section class=\"chapter-pane\" id=\"pane-ch5\" data-chapter=\"5\">\r\n\r\n <div class=\"chapter-heading-block\" id=\"c5-intro\">\r\n <span class=\"chapter-badge\">CH 5 \u00b7 APPROPRIATION<\/span>\r\n <h2>Appropriations and Re-appropriation<\/h2>\r\n <\/div>\r\n\r\n <div class=\"def-card\">\r\n <div class=\"def-label\">Para 5.1.1 \u2014 what an appropriation is<\/div>\r\n <div class=\"def-text\">\r\n An <strong>appropriation or re-appropriation<\/strong> is the allotment of a particular sum to meet expenditure on a specified job, as set out in the <strong>Detailed Demands for Grants<\/strong>. It is <strong>operative only for the financial year<\/strong> for which it is made \u2014 funds do not carry over.\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"callout teal\">\r\n <div class=\"callout-label\">When expenditure may be incurred (5.1.1(a))<\/div>\r\n <p style=\"margin:0 0 12px;\">Expenditure can be incurred on a work or object only if <strong>all three<\/strong> of the following hold:<\/p>\r\n <ul class=\"note-list teal\" style=\"margin:0 0 14px;\">\r\n <li><span class=\"nl-tag\">(i)<\/span><span class=\"nl-text\">The <strong>sanction<\/strong> (special or general) of competent authority authorising the expenditure has been obtained.<\/span><\/li>\r\n <li><span class=\"nl-tag\">(ii)<\/span><span class=\"nl-text\"><strong>Funds to cover the charges during the year<\/strong> have been provided by competent authority.<\/span><\/li>\r\n <li><span class=\"nl-tag\">(iii)<\/span><span class=\"nl-text\">The expenditure <strong>conforms to the Constitution<\/strong> and to the financial rules, regulations and orders.<\/span><\/li>\r\n <\/ul>\r\n <p style=\"margin:0;\"><strong>Two riders:<\/strong> if a PWD officer intimates that he is incurring an <strong>unauthorised liability<\/strong> (para 66, CPWD Code), the Accounts Officer <strong>instantly<\/strong> brings it to the competent authority's notice to stop or regularise the work. And under <strong>5.1.1(b)<\/strong>, for payments chargeable to <strong>other divisions\/departments or non-Government works<\/strong> and <strong>repayment of deposits<\/strong>, the Divisional Officer needs <strong>no specific provision<\/strong> within his own appropriations \u2014 he need only follow the relevant rules.<\/p>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"c5-form\">\r\n <span class=\"section-badge purple\">§ Para 5.2.2<\/span>\r\n <h3>Form of accounts \u2014 the three Parts<\/h3>\r\n <\/div>\r\n\r\n <div class=\"cat-grid three\">\r\n <div class=\"cat-card a\">\r\n <div class=\"cat-badge\">I<\/div>\r\n <div class=\"cat-title\">Consolidated Fund<\/div>\r\n <p>Two divisions: <strong>Revenue<\/strong> (Receipt & Expenditure heads \u2014 Revenue Account) and <strong>Capital, Public Debt, Loans<\/strong> (Capital Receipt\/Expenditure heads, Public Debt, Loans & Advances).<\/p>\r\n <\/div>\r\n <div class=\"cat-card c\">\r\n <div class=\"cat-badge\">II<\/div>\r\n <div class=\"cat-title\">Contingency Fund<\/div>\r\n <p>Transactions of the Fund set up under <strong>Article 267<\/strong> \/ s.48 of the Union Territories Act 1963 \u2014 recorded under a <strong>single Major Head<\/strong>.<\/p>\r\n <\/div>\r\n <div class=\"cat-card b\">\r\n <div class=\"cat-badge\">III<\/div>\r\n <div class=\"cat-title\">Public Account<\/div>\r\n <p>Debt (other than in Part I), <strong>Deposits, Advances, Remittances and Suspense<\/strong> \u2014 Government either repays moneys received or recovers amounts paid; Remittances\/Suspense are merely adjusting heads cleared later.<\/p>\r\n <\/div>\r\n <\/div>\r\n\r\n <p><strong>Para 5.2.3 \u2014 Sectors:<\/strong> within the Consolidated Fund, transactions are grouped into <strong>Sectors<\/strong> (\"General Services\", \"Social Services\", \"Economic Services\"), sometimes sub-divided into <strong>Sub-Sectors<\/strong>, then into <strong>Major Heads<\/strong> \u2014 each Sector distinguished by a <strong>letter of the alphabet<\/strong>. (For UT Governments there is no separate Public Account; those transactions are booked in the Central Government's Public Account.)<\/p>\r\n\r\n <div class=\"section-heading-block\" id=\"c5-code\">\r\n <span class=\"section-badge amber\">§ Para 5.2.4<\/span>\r\n <h3>The four-digit Major Head code<\/h3>\r\n <\/div>\r\n\r\n <div class=\"callout amber\">\r\n <div class=\"callout-label\">Reading the first digit<\/div>\r\n <p>A four-digit code is allotted to each Major Head; the <strong>first digit<\/strong> tells you its nature: <strong>0 or 1 → Revenue Receipt<\/strong>; <strong>2 or 3 → Revenue Expenditure<\/strong>; <strong>4 or 5 → Capital Expenditure<\/strong> (4000 = Capital Receipt); <strong>6 or 7 → Loans & Advances<\/strong>; <strong>8 → Contingency Fund & Public Account<\/strong> (8000 = Contingency Fund). <strong>Adding 2<\/strong> to a Revenue Receipt code gives the Revenue Expenditure head, +2 again the Capital head, +2 again the Loans head \u2014 e.g. <strong>0401 → 2401 → 4401 → 6401<\/strong> (Crop Husbandry).<\/p>\r\n <\/div>\r\n\r\n <table class=\"compare-table\">\r\n <colgroup><col style=\"width:60%\"><col style=\"width:40%\"><\/colgroup>\r\n <thead><tr><th>Range<\/th><th>Major Head code numbers<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td class=\"label-cell\">Receipt Heads (Revenue Account)<\/td><td class=\"code-cell\">0020–1999<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Expenditure Heads (Revenue Account)<\/td><td class=\"code-cell\">2011–3999<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Receipt Heads (Capital Account)<\/td><td class=\"code-cell\">4000<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Expenditure Heads (Capital Account)<\/td><td class=\"code-cell\">4046–5999<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Public Debt, Loans & Advances<\/td><td class=\"code-cell\">6001–7999<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Contingency Fund<\/td><td class=\"code-cell\">8000<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Public Account<\/td><td class=\"code-cell\">8001–8999<\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n\r\n <div class=\"section-heading-block\" id=\"c5-tier\">\r\n <span class=\"section-badge slate\">§ Para 5.2.5 \u2013 5.2.6<\/span>\r\n <h3>The six-tier structure & the Object Head<\/h3>\r\n <\/div>\r\n\r\n <div class=\"highlight-box\">\r\n <div class=\"hl-label\">⭐ The six tiers<\/div>\r\n <div class=\"hl-text\"><strong>Sectors → Major Heads → Minor Heads → Sub-Heads → Detailed Heads → Object Heads<\/strong> together form the six-tier classification structure. Major\/Sub-Major heads correspond to the <strong>Function<\/strong>; Minor heads to the <strong>Programme<\/strong>; Sub-heads to <strong>schemes\/activities<\/strong> (or components like an Organisation\/Wing); a <strong>Detailed Head is now a \"Sub-scheme\"<\/strong>; and an <strong>Object Head is the \"unit of appropriation\"<\/strong> \u2014 it indicates the object of expenditure (Salaries, Office Expenses, Grants-in-aid, Loans, Investments\u2026) per Rule 8 of the DFPR 1978. The detailed classification and order are prescribed by the <strong>President on the advice of the CAG<\/strong>. Para 5.2.6: <strong>\"Charged\" or \"Voted\"<\/strong> is appended to the heads to distinguish the two categories.<\/div>\r\n <\/div>\r\n\r\n <div class=\"callout gold\">\r\n <div class=\"callout-label\">Two further budget provisions (5.2.7 & 5.2.8)<\/div>\r\n <ul class=\"note-list gold\" style=\"margin:0;\">\r\n <li><span class=\"nl-tag\">5.2.7<\/span><span class=\"nl-text\"><strong>Stock budget<\/strong> \u2014 for the sub-head \"Stock\" under Minor head \"799-Suspense\" below Major Head <strong>2059-Public Works<\/strong>, the Central Store Division budgets on its own requirements, while working divisions budget for stock in <strong>two parts: (1) direct purchases<\/strong> and <strong>(2) by indenting on Stores Divisions<\/strong> \u2014 and category (2) is then <strong>reduced from the Stores Divisions' provision<\/strong>.<\/span><\/li>\r\n <li><span class=\"nl-tag\">5.2.8<\/span><span class=\"nl-text\">The <strong>general budget procedure<\/strong> is laid down in the GFR; the <strong>CPWD-specific procedure<\/strong> is detailed in the Departmental Manual.<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"c5-abroad\">\r\n <span class=\"section-badge teal\">§ Para 5.3<\/span>\r\n <h3>Grants for expenditure abroad<\/h3>\r\n <\/div>\r\n\r\n <p>Transactions taking place abroad are accounted under the <strong>functional Major Head<\/strong> (and its minor\/sub\/detailed\/object heads). Departmental <strong>receipts<\/strong> arising in the High Commission\/Embassy accounts are passed by the <strong>PAO, Ministry of External Affairs<\/strong> to the department's PAO; likewise the <strong>debit<\/strong> for expenditure abroad (e.g. stores) is passed on by the PAO, MEA. With the <strong>average rate of exchange abolished w.e.f. 1-4-74<\/strong>, estimates use the <strong>composite rate of exchange<\/strong> notified by the Finance Ministry; the resulting <strong>loss by exchange<\/strong> is debited to the relevant <strong>capital head<\/strong>, while for revenue heads gain\/loss is booked under <strong>\"0075\" (gain)<\/strong> and <strong>\"2075\" (loss)<\/strong>.<\/p>\r\n\r\n <div class=\"section-heading-block\" id=\"c5-reapp\">\r\n <span class=\"section-badge red\">§ Para 5.4<\/span>\r\n <h3>Re-appropriation of funds<\/h3>\r\n <\/div>\r\n\r\n <div class=\"callout red\">\r\n <div class=\"callout-label\">⚠ The discipline of re-appropriation<\/div>\r\n <p>A competent authority may re-appropriate funds <strong>from one primary unit of appropriation to another within a grant\/appropriation<\/strong>, at any time <strong>before the close of the financial year<\/strong> to which it relates \u2014 subject to <strong>Rule 10 of the DFPR 1978<\/strong> and Finance Ministry instructions. It is made <strong>only when it is known\/anticipated that the unit will not use its appropriation in full<\/strong>, or that a saving can be effected; funds may <strong>not<\/strong> be re-appropriated from a unit with the intention of restoring them later when savings appear elsewhere. Every case involving <strong>savings of more than Rs 10 lakh<\/strong> for the plan heads of a Ministry\/Department must be <strong>referred to the Ministry of Finance<\/strong>, with detailed justification.<\/p>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"c5-actuals\">\r\n <span class=\"section-badge gold\">§ Para 5.5<\/span>\r\n <h3>Watching the actuals<\/h3>\r\n <\/div>\r\n\r\n <ul class=\"icon-list\">\r\n <li><span class=\"ico\">👀<\/span><span><strong>5.5.1(a):<\/strong> the Divisional Officer must keep a <strong>constant watch over the progress of expenditure<\/strong>, since he is ultimately responsible for keeping it within the division's allotments \u2014 taking early steps to obtain extra funds or surrender probable savings.<\/span><\/li>\r\n <li><span class=\"ico\">🤝<\/span><span><strong>5.5.1(b):<\/strong> the <strong>Head of Department and the PAO are jointly responsible<\/strong> for reconciling the HoD's figures with the Accounts Officer's books \u2014 done <strong>monthly<\/strong>, with the <strong>initial responsibility on the PAO<\/strong>, who furnishes each DDO an expenditure extract (with progressive figures for May to March).<\/span><\/li>\r\n <li><span class=\"ico\">📊<\/span><span><strong>5.5.2:<\/strong> works with <strong>specific appropriations<\/strong> are watched individually month by month through the <strong>Register of Works \/ Contingent Register<\/strong>; for <strong>lumpsum appropriations<\/strong>, the DO keeps a <strong>progressive abstract of expenditure<\/strong> and a register of grants & re-appropriations. <strong>Undischarged liabilities<\/strong> and <strong>anticipated credits<\/strong> must be reckoned \u2014 the review is of special importance in the <strong>last three or four months<\/strong> of the year.<\/span><\/li>\r\n <li><span class=\"ico\">📝<\/span><span><strong>5.5.3:<\/strong> all liabilities and assets adjustable by transfer to <strong>remittance heads<\/strong> are registered in <strong>Form 57 (Register of Transfers Awaited)<\/strong> as soon as known, and marked off as cleared so that items awaiting adjustment are known at any time.<\/span><\/li>\r\n <\/ul>\r\n\r\n <div class=\"callout slate\">\r\n <div class=\"callout-label\">The four classes of liabilities (Note under 5.5.2)<\/div>\r\n <ul class=\"note-list slate\">\r\n <li><span class=\"nl-tag\">(i)<\/span><span class=\"nl-text\">Those outstanding in the <strong>suspense account<\/strong> for contractors and labourers in the accounts of works.<\/span><\/li>\r\n <li><span class=\"nl-tag\">(ii)<\/span><span class=\"nl-text\">Those outstanding in any of the <strong>regular suspense accounts<\/strong> of the division.<\/span><\/li>\r\n <li><span class=\"nl-tag\">(iii)<\/span><span class=\"nl-text\">Outstanding <strong>debts adjustable by book transfer<\/strong>.<\/span><\/li>\r\n <li><span class=\"nl-tag\">(iv)<\/span><span class=\"nl-text\"><strong>Matured claims<\/strong> of contractors\/suppliers awaiting settlement, plus <strong>unmatured claims<\/strong> likely to fall due before the year closes.<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n \r\n <div class=\"ix\" id=\"quiz5\">\r\n <div class=\"ix-head\">\r\n <span class=\"ix-chip\">Self-test<\/span>\r\n <h4>Chapter 5 Quiz \u2014 appropriation, codes & the actuals<\/h4>\r\n <\/div>\r\n <div class=\"ix-body\">\r\n <p class=\"ix-help\">Seven questions from Chapter 5. Pick an answer to lock it; the explanation appears below.<\/p>\r\n <div id=\"quizStage5\"><\/div>\r\n <div class=\"quiz-foot\">\r\n <span class=\"quiz-score\" id=\"quizScore5\">Score 0 \/ 0<\/span>\r\n <button class=\"quiz-btn\" id=\"quizNext5\" disabled>Next →<\/button>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"recap\" id=\"c5-recap\">\r\n <div class=\"recap-title\">⚡ Chapter 5 \u2014 Quick Recap<\/div>\r\n <table>\r\n <thead><tr><th>Concept<\/th><th>Key Fact<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td>Appropriation validity<\/td><td>Operative <strong>only for the financial year<\/strong> (5.1.1)<\/td><\/tr>\r\n <tr><td>Expenditure needs<\/td><td><strong>Sanction + funds provided + conforms<\/strong> to Constitution\/rules<\/td><\/tr>\r\n <tr><td>Three Parts of accounts<\/td><td>Consolidated Fund \u00b7 Contingency Fund (<strong>Art. 267<\/strong>) \u00b7 Public Account<\/td><\/tr>\r\n <tr><td>First digit of Major Head<\/td><td>0\/1 Rev. Receipt \u00b7 2\/3 Rev. Exp. \u00b7 4\/5 Capital \u00b7 6\/7 Loans \u00b7 <strong>8 Public Account<\/strong><\/td><\/tr>\r\n <tr><td>Six tiers<\/td><td>Sector \u2192 Major \u2192 Minor \u2192 Sub \u2192 Detailed \u2192 <strong>Object Head<\/strong><\/td><\/tr>\r\n <tr><td>Object Head = <\/td><td>The <strong>unit of appropriation<\/strong>; Detailed Head = Sub-scheme<\/td><\/tr>\r\n <tr><td>Classification prescribed by<\/td><td>The <strong>President on CAG advice<\/strong><\/td><\/tr>\r\n <tr><td>Exchange loss (revenue)<\/td><td>Gain <strong>0075<\/strong> \/ loss <strong>2075<\/strong>; avg rate abolished <strong>1-4-74<\/strong><\/td><\/tr>\r\n <tr><td>Re-appropriation timing<\/td><td>Before <strong>close of FY<\/strong>; only on anticipated saving (Rule 10 DFPR)<\/td><\/tr>\r\n <tr><td>Refer to Finance Ministry<\/td><td>Plan-head savings <strong>> Rs 10 lakh<\/strong><\/td><\/tr>\r\n <tr><td>Reconciliation<\/td><td><strong>Monthly<\/strong>; HoD & PAO jointly; initial duty on <strong>PAO<\/strong><\/td><\/tr>\r\n <tr><td>Register of Transfers Awaited<\/td><td><strong>Form 57<\/strong> (5.5.3)<\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n <\/div>\r\n\r\n <\/section>\r\n \r\n <section class=\"chapter-pane\" id=\"pane-ch6\" data-chapter=\"6\">\r\n\r\n <div class=\"chapter-heading-block\" id=\"c6-intro\">\r\n <span class=\"chapter-badge\">CH 6 \u00b7 CASH<\/span>\r\n <h2>Cash \u2014 Obtaining, Receiving, Paying & Keeping It<\/h2>\r\n <\/div>\r\n\r\n <div class=\"def-card\">\r\n <div class=\"def-label\">Para 6.1.1 \u2014 what \"cash\" means here<\/div>\r\n <div class=\"def-text\">\r\n In this chapter \"cash\" includes <strong>legal-tender coin, notes, cheques, Deposits-at-Call receipts of Scheduled Banks, and drafts payable on demand<\/strong>. A small supply of <strong>one-rupee revenue stamps<\/strong> may be kept as part of the cash balance. What is <strong>NOT<\/strong> cash: Government securities, deposit receipts of banks other than those above, debentures, and bonds accepted as security deposit (para 15.1.1).\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"callout slate\">\r\n <div class=\"callout-label\">The Divisional Officer's cash responsibilities (6.1.2–6.1.4)<\/div>\r\n <ul class=\"note-list slate\" style=\"margin:0;\">\r\n <li><span class=\"nl-tag\">6.1.2<\/span><span class=\"nl-text\">The Divisional Officer is the <strong>primary disbursing officer<\/strong>; all realisations and payments by his subordinates are made on his behalf and on his responsibility.<\/span><\/li>\r\n <li><span class=\"nl-tag\">6.1.3<\/span><span class=\"nl-text\">Every officer is <strong>personally responsible<\/strong> for money passing through his hands and for its prompt, correct record \u2014 and <strong>private cash must never be mixed with public cash<\/strong>.<\/span><\/li>\r\n <li><span class=\"nl-tag\">6.1.4<\/span><span class=\"nl-text\">A cheque-drawing DDO told by the PAO that money was incorrectly withdrawn must <strong>recover it without delay<\/strong> (regardless of any correspondence) and repay as the Accounts Officer directs; an officer supplied with funds is responsible <strong>until he renders an account<\/strong> to the Accounts Officer's satisfaction. Anyone paying money into the bank for the CPWD presents a <strong>challan in Form GAR 7<\/strong>.<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"c6-loc\">\r\n <span class=\"section-badge teal\">§ Para 6.2<\/span>\r\n <h3>Modes of obtaining cash \u2014 the Letter of Credit calendar<\/h3>\r\n <\/div>\r\n\r\n <p>Divisional Officers are placed in direct account with the <strong>State Bank of India<\/strong> (or another accredited bank) and assigned a <strong>Letter of Credit (LOC)<\/strong> against which they draw cheques for all bills they pass. No expenditure may be incurred from the Consolidated Fund <strong>in anticipation of the Appropriation (or Vote on Account) Act<\/strong>.<\/p>\r\n\r\n <div class=\"callout teal\">\r\n <div class=\"callout-label\">The five LOCs of the year<\/div>\r\n <ul class=\"note-list teal\">\r\n <li><span class=\"nl-tag\">1st<\/span><span class=\"nl-text\"><strong>Interim LOC<\/strong> \u2014 at the start of the year, up to <strong>one-sixth of the authorised Budget allocation<\/strong> (covered by the Vote on Account).<\/span><\/li>\r\n <li><span class=\"nl-tag\">2nd<\/span><span class=\"nl-text\">After the Appropriation Act, the LOC Cell issues assignments for <strong>April–September up to 80% of Budget grants<\/strong> (proposal by <strong>10 June<\/strong>).<\/span><\/li>\r\n <li><span class=\"nl-tag\">3rd<\/span><span class=\"nl-text\">By <strong>October<\/strong>, for any new works or new deposits (proposal by 15 September, with reconciliation up to end-August).<\/span><\/li>\r\n <li><span class=\"nl-tag\">4th<\/span><span class=\"nl-text\">Up to the <strong>last working day of January<\/strong> \u2014 taking in Revised Estimates and Supplementary Demands.<\/span><\/li>\r\n <li><span class=\"nl-tag\">5th<\/span><span class=\"nl-text\"><strong>Final LOC on 15 March<\/strong> (demand by 10 March for Delhi, 5 March for outstations). <strong>No LOC is issued after 15 March.<\/strong><\/span><\/li>\r\n <\/ul>\r\n <p style=\"font-size:13.5px;color:var(--muted);margin:0;\">The paying branch must never let drawals exceed the assignment, and the <strong>unspent assignment of the last LOC does not carry to the next year's first LOC<\/strong>.<\/p>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"c6-bills\">\r\n <span class=\"section-badge purple\">§ Para 6.2.2<\/span>\r\n <h3>Which bills the Divisional Officer may pay<\/h3>\r\n <\/div>\r\n\r\n <table class=\"compare-table\">\r\n <colgroup><col style=\"width:60%\"><col style=\"width:40%\"><\/colgroup>\r\n <thead><tr><th>DO may pay (against the LOC)<\/th><th>Goes to the Zonal PAO instead<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td>Works, work-charged establishment & ancillary payments<\/td><td rowspan=\"4\"><strong>Long-term<\/strong> loans & advances; <strong>GPF withdrawals<\/strong> of staff <strong>other than Group D<\/strong> (Rules 15–16, GPF(CS) Rules 1960) \u2014 for <strong>pre-check and payment<\/strong> by the PAO; and pay & allowances of <strong>NPS-2004<\/strong> employees.<\/td><\/tr>\r\n <tr><td>Pay & allowances, wages, medical reimbursement (advance & final)<\/td><\/tr>\r\n <tr><td>Travel expenses \u00b7 office contingencies<\/td><\/tr>\r\n <tr><td>PF advances (all categories); GPF final withdrawal & DLIS for <strong>Group D<\/strong>; short-term loans\/advances (recoverable in <strong>fewer than 70 instalments<\/strong>)<\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n\r\n <p>Appropriation of departmental receipts to expenditure is <strong>strictly prohibited<\/strong> except as in para 6.3.5 (Rule 6(2)(d), CGRP). No officer may draw cheques on any bank <strong>other than his accredited bank<\/strong>; payments outside divisional headquarters are settled by <strong>bank drafts<\/strong>. Employing Group D to fetch\/carry money is <strong>discouraged<\/strong> (guards for large amounts).<\/p>\r\n\r\n <div class=\"section-heading-block\" id=\"c6-cheque\">\r\n <span class=\"section-badge red\">§ Para 6.2.7 \u2013 6.2.13<\/span>\r\n <h3>The cheque life-cycle<\/h3>\r\n <\/div>\r\n\r\n <div class=\"info-row\">\r\n <div class=\"info-card t-red\">\r\n <div class=\"ic-big\">Rs 10 lakh+<\/div>\r\n <div class=\"ic-cap\"><strong>6.2.7:<\/strong> no bar on cheques below Rs 10, but petty sums & directly-charged wages are paid in cash; every cheque of <strong>Rs 10 lakh and above bears two signatures<\/strong> (the second being the Divisional Accountant or a senior official nominated by the CCA).<\/div>\r\n <\/div>\r\n <div class=\"info-card\">\r\n <div class=\"ic-big\">3 months<\/div>\r\n <div class=\"ic-cap\"><strong>6.2.10:<\/strong> a cheque is payable within <strong>three months after the month of issue<\/strong> \u2014 a January cheque is good up to 30 April.<\/div>\r\n <\/div>\r\n <div class=\"info-card t-amber\">\r\n <div class=\"ic-big\">6 months<\/div>\r\n <div class=\"ic-cap\"><strong>6.2.11:<\/strong> a cheque unpaid <strong>more than six months<\/strong> after its month of issue and not surrendered is cancelled (Rule 47(1)(iii), CGRP). <strong>Revalidation has been dispensed with.<\/strong><\/div>\r\n <\/div>\r\n <div class=\"info-card t-teal\">\r\n <div class=\"ic-big\">1 year<\/div>\r\n <div class=\"ic-cap\"><strong>6.2.12:<\/strong> a fresh cheque in lieu of a lost one is issued only if requested <strong>within one year<\/strong> of the original's issue, after a registered (a.d.) stop-payment intimation to the bank and a PAO <strong>non-payment certificate<\/strong>.<\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n <p>An expired cheque is <strong>received back and cancelled<\/strong> by the Divisional Officer, kept as a voucher for issuing a fresh one (not destroyed). <strong>6.2.13:<\/strong> a cheque cancelled <strong>before issue<\/strong> is recorded on the counterfoil\/record slip and <strong>destroyed<\/strong>; one issued and then withdrawn is <strong>defaced and forwarded to the PAO<\/strong>, the account entries reversed.<\/p>\r\n\r\n <div class=\"section-heading-block\" id=\"c6-receipt\">\r\n <span class=\"section-badge amber\">§ Para 6.3<\/span>\r\n <h3>Receipt & disposal of money<\/h3>\r\n <\/div>\r\n\r\n <ul class=\"icon-list\">\r\n <li><span class=\"ico\">🧾<\/span><span><strong>6.3.1:<\/strong> money received is at once brought to the <strong>Cash Book<\/strong> and a receipt in <strong>CPWA Form 3<\/strong> (or a Cash Memo in <strong>Form 3-A<\/strong>) granted to the payer; where realised by deduction from a bill, a receipt is given only if specially desired, the deduction being noted. Acquittance for private cheques\/drafts is <strong>not given until cleared<\/strong>.<\/span><\/li>\r\n <li><span class=\"ico\">📑<\/span><span><strong>Earnest-money exception:<\/strong> earnest money in legal-tender notes \/ Deposit-at-Call receipts attached to tenders and returned <strong>the same day<\/strong> to rejected tenderers need <strong>not pass through divisional accounts<\/strong>, provided a stamped receipt is taken in the <strong>Register of Tenders<\/strong> (treated as a subsidiary cash book). Earnest money received earlier, or not refundable that day, is brought to account.<\/span><\/li>\r\n <li><span class=\"ico\">💳<\/span><span><strong>6.3.2:<\/strong> private cheques accepted for Government dues are <strong>treated as cash<\/strong> and entered in the Cash Book; when sent for encashment they appear as \"Remittances into Bank\". To relieve the Cash Book, frequent cheque receipts may be entered first in a <strong>\"Register of Cheques Received and Adjusted\" (Form CPWA 1-A)<\/strong>, only daily totals going to the Cash Book; a dishonoured cheque is <strong>written back by minus entries<\/strong> on both sides.<\/span><\/li>\r\n <li><span class=\"ico\">❌<\/span><span><strong>6.3.3:<\/strong> Form 3 \/ 3-A receipts may be issued only by the Divisional Officer, a declared CDDO, or a specially-authorised officer; <strong>no duplicate receipts<\/strong> on a plea of loss (Rule 23, CGRP) \u2014 only a certificate of the sum received.<\/span><\/li>\r\n <li><span class=\"ico\">🏦<\/span><span><strong>6.3.5 \u2014 disposal:<\/strong> moneys realised are paid into the bank as soon as possible as <strong>miscellaneous receipts<\/strong>. If a Divisional Officer must temporarily use cash receipts for current expenditure, he may \u2014 but before month-end he sends the bank a cheque for the amount, drawn in his own designation and endorsed <strong>\"Received payment by transfer credit to the Public Works Department.\"<\/strong><\/span><\/li>\r\n <\/ul>\r\n\r\n <div class=\"section-heading-block\" id=\"c6-pay\">\r\n <span class=\"section-badge slate\">§ Para 6.4<\/span>\r\n <h3>Payments, bills & vouchers<\/h3>\r\n <\/div>\r\n\r\n <div class=\"callout slate\">\r\n <div class=\"callout-label\">The payment discipline<\/div>\r\n <ul class=\"note-list slate\">\r\n <li><span class=\"nl-tag\">6.4.1–3<\/span><span class=\"nl-text\">Authorised payments are made <strong>by cheque<\/strong> (suppliers may be paid by bank draft on request); <strong>no cheque is drawn until it is to be paid away<\/strong>, and cheques to contractors are handed over <strong>directly<\/strong>. It is a <strong>serious irregularity<\/strong> to draw cheques and park them in the chest at year-end to show the grant fully utilised.<\/span><\/li>\r\n <li><span class=\"nl-tag\">6.4.4<\/span><span class=\"nl-text\">Payment to a contractor's <strong>bank<\/strong> needs a <strong>legally valid power of attorney<\/strong> plus the contractor's acceptance of the account; the bank's receipt is a full discharge, but it creates <strong>no right in the bank against Government<\/strong>.<\/span><\/li>\r\n <li><span class=\"nl-tag\">6.4.5–8<\/span><span class=\"nl-text\">Bills follow <strong>Rules 33–37 CGRP<\/strong>; every payment needs a <strong>voucher with full particulars<\/strong>; every voucher bears a <strong>pay order in words and figures, signed by hand in ink<\/strong>, and an <strong>acknowledgement taken at the time of payment<\/strong> (a payee signing in an Indian script also notes the amount in international numerals).<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n <p>Foreign payments (para 6.4.2, Note) follow <strong>Rule 129 CGRP<\/strong>: the DDO forwards the firm's bill after receipt\/inspection checks; the Accounts Officer pre-checks and either buys a <strong>foreign-currency bank draft<\/strong>, opens a <strong>Letter of Credit<\/strong>, or arranges a <strong>telegraphic transfer<\/strong> for heavy payments. <strong>6.5:<\/strong> all remittances (including cheques\/drafts) to the accredited bank are entered in a <strong>Form 4<\/strong> book.<\/p>\r\n\r\n <div class=\"section-heading-block\" id=\"c6-cashbook\">\r\n <span class=\"section-badge teal\">§ Para 6.6<\/span>\r\n <h3>The Cash Book \u2014 balancing, errors & verification<\/h3>\r\n <\/div>\r\n\r\n <ul class=\"icon-list\">\r\n <li><span class=\"ico\">📓<\/span><span><strong>6.6.1:<\/strong> cash transactions are kept in the <strong>Cash Book (Form 1)<\/strong>; imprest\/temporary-advance holders use the <strong>Imprest Cash Account (Form 2)<\/strong>. The Cash Book is one of the most important records of the department.<\/span><\/li>\r\n <li><span class=\"ico\">⚖️<\/span><span><strong>6.6.3:<\/strong> the Cash Book is <strong>balanced on the closing date of the month<\/strong> (weekly\/daily where transactions are numerous), the cash counted whenever a balance is struck.<\/span><\/li>\r\n <li><span class=\"ico\">❌<\/span><span><strong>6.6.4:<\/strong> an entry <strong>once made is never erased<\/strong> \u2014 a mistake found before closing is struck through and the correct entry written in <strong>red ink between the lines<\/strong>, every correction initialled and dated; after the month is closed, errors are fixed by a <strong>transfer entry<\/strong>, with a red-ink remark against the original.<\/span><\/li>\r\n <li><span class=\"ico\">✅<\/span><span><strong>6.6.5–6.6.6:<\/strong> the disbursing officer checks all entries, signs the Cash Book at month-end (fixing responsibility for the month including the closing balance), and the <strong>actual cash is counted on the last working day of the month<\/strong> (or the first working day of the next, before any disbursement). Details go in <strong>Form 5<\/strong> with a signed, dated reconciliation certificate.<\/span><\/li>\r\n <li><span class=\"ico\">⚠️<\/span><span><strong>6.6.7 \u2014 surplus \/ deficit:<\/strong> if the counted balance differs from the book balance and cannot be set right at once, an entry is made \u2014 <strong>cash found surplus<\/strong> → \"8443-Civil Deposit \/ 103-Public Works Deposits\"; <strong>cash found deficient<\/strong> → \"Miscellaneous Works Advances\" under Minor Head <strong>799-Suspense<\/strong>.<\/span><\/li>\r\n <\/ul>\r\n\r\n <div class=\"section-heading-block\" id=\"c6-imprest\">\r\n <span class=\"section-badge gold\">§ Para 6.6.8 \u2013 6.6.13<\/span>\r\n <h3>Permanent Cash Imprest & Temporary Advance<\/h3>\r\n <\/div>\r\n\r\n <div class=\"callout gold\">\r\n <div class=\"callout-label\">The Rs 5,000 imprest ceiling<\/div>\r\n <p><strong>6.6.8:<\/strong> an <strong>imprest<\/strong> is a standing advance of a fixed sum given to an individual for certain disbursements; the amount is kept as low as possible and <strong>must not exceed Rs 5,000 without the special sanction<\/strong> of the Administrative Ministry\/Administrator. When first drawn it is debited to <strong>\"8672-Permanent Cash Imprest \/ 101-Civil\"<\/strong>; the sanction is addressed to the <strong>PAO of the division<\/strong>, and an acknowledgement is obtained as on <strong>31 March each April<\/strong> (tallied with the Register of Permanent Advances, CAM Form 61). <strong>6.6.9–6.6.11:<\/strong> the imprest account is kept <strong>in duplicate (Form 2)<\/strong>, recouped on vouchers, and the holder is responsible for the safe custody of imprest money, ready at all times to produce the full amount in cash or vouchers.<\/p>\r\n <\/div>\r\n\r\n <div class=\"callout gold\">\r\n <div class=\"callout-label\">Temporary Advance & inevitable contingencies (6.6.12–6.6.13)<\/div>\r\n <ul class=\"note-list gold\" style=\"margin:0;\">\r\n <li><span class=\"nl-tag\">6.6.12<\/span><span class=\"nl-text\"><strong>Temporary Advance<\/strong> \u2014 cash given to a subordinate to make specific petty payments already passed for payment is treated as a temporary advance, accounted in <strong>Form 2<\/strong> like an imprest and <strong>closed as soon as possible<\/strong>; undisbursed amounts form part of the cash balance if not paid in the same month.<\/span><\/li>\r\n <li><span class=\"nl-tag\">6.6.13<\/span><span class=\"nl-text\">Advances for <strong>Republic Day \/ Independence Day<\/strong> celebrations or other inevitable contingencies may, with competent approval, be drawn on a <strong>Contingent Abstract Bill (GAR Form 31)<\/strong> and <strong>adjusted within one month in GAR Form 32<\/strong>.<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"c6-books\">\r\n <span class=\"section-badge purple\">§ Para 6.7<\/span>\r\n <h3>Cheque books & receipt books<\/h3>\r\n <\/div>\r\n\r\n <ul class=\"icon-list\">\r\n <li><span class=\"ico\">📝<\/span><span><strong>6.7.1:<\/strong> CDDOs send an <strong>annual requisition<\/strong> for all <strong>three categories (A, B, C)<\/strong> of cheque books to their PAO, who consolidates and forwards it to the accredited bank \u2014 the bank <strong>delivers directly to CDDOs\/PAOs<\/strong> and bears the cost of printing\/binding\/despatch. A <strong>Stock Register of Cheque Books (CAM Form 1)<\/strong> is maintained; CDDOs intimate the <strong>first serial number<\/strong> of each category in use. <strong>Receipt Books (Form 3)<\/strong> and Cash Memo Books (Form 3-A) come from the <strong>Central Forms Stores, Kolkata<\/strong>.<\/span><\/li>\r\n <li><span class=\"ico\">🔐<\/span><span><strong>6.7.2–6.7.3:<\/strong> on receipt, the Divisional Officer <strong>counts the forms and certifies the count on the fly-leaf<\/strong>; cheque books are kept <strong>under lock and key in the personal custody<\/strong> of the Divisional Officer authorised to sign.<\/span><\/li>\r\n <\/ul>\r\n\r\n <div class=\"section-heading-block\" id=\"c6-custody\">\r\n <span class=\"section-badge red\">§ Para 6.8<\/span>\r\n <h3>Custody of cash<\/h3>\r\n <\/div>\r\n\r\n <div class=\"callout red\">\r\n <div class=\"callout-label\">⚠ The treasure chest<\/div>\r\n <p><strong>6.8.1:<\/strong> public money is kept in a strong treasure chest secured by <strong>two locks of different patterns<\/strong>; the keys of the two locks are kept by <strong>different custodians<\/strong> where practicable, and the chest is <strong>opened only when both custodians are present<\/strong>. Where there is a guard, its petty officer usually holds one set of keys; where a cashier is attached, he holds the keys of one lock. <strong>Duplicate keys<\/strong> go in separate sealed covers with higher officers (or the accredited bank), recorded in a duplicate-key register and \u2014 <strong>once a year, in April<\/strong> \u2014 examined and re-sealed. <strong>6.8.2–6.8.4:<\/strong> cashiers may be appointed where transactions are extensive (one cashier may serve two or more divisions), and the Divisional Officer <strong>counts the cashier's cash at least once a month<\/strong>, recording the result in the Cash Book.<\/p>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"c6-annex\">\r\n <span class=\"section-badge gold\">\u2605 Annexure<\/span>\r\n <h3>Annexure \u2014 LOC operation guidelines<\/h3>\r\n <\/div>\r\n\r\n <div class=\"cat-grid\">\r\n <div class=\"cat-card a\">\r\n <div class=\"cat-label\">CPWD's part<\/div>\r\n <div class=\"cat-title\">System to be followed by CPWD<\/div>\r\n <p>No excess expenditure or diversion of funds (the Chief Engineer ensures this); each CE gives <strong>quarterly expenditure\/receipt projections<\/strong> to DG(W), consolidated to the CCA. <strong>No unauthorised deposits<\/strong> (deposit works from Civil Ministries) accepted; EEs ensure <strong>monthly reconciliation<\/strong> with PAOs and maintain <strong>work-wise ledgers<\/strong>; divisions do not pay SE\/CE bills (a PAO function).<\/p>\r\n <\/div>\r\n <div class=\"cat-card b\">\r\n <div class=\"cat-label\">PrAO's part<\/div>\r\n <div class=\"cat-title\">System to be followed by the PrAO<\/div>\r\n <p>The June (second) LOC may be submitted <strong>direct to the LOC Cell<\/strong>; the Cell releases the 1st & 2nd LOC within <strong>5 working days without insisting on reconciliation<\/strong>; <strong>full-amount LOC<\/strong> for Home Affairs & Defence works and for permissible deposit works; departmental charges presumed leviable unless the EE states otherwise; LOC issued <strong>directly from New Delhi<\/strong>; outstation LOCs batch-processed first.<\/p>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"ix\" id=\"quiz6\">\r\n <div class=\"ix-head\">\r\n <span class=\"ix-chip\">Self-test<\/span>\r\n <h4>Chapter 6 Quiz \u2014 cash, cheques, imprest & custody<\/h4>\r\n <\/div>\r\n <div class=\"ix-body\">\r\n <p class=\"ix-help\">Eight questions from Chapter 6. Pick an answer to lock it; the explanation appears below.<\/p>\r\n <div id=\"quizStage6\"><\/div>\r\n <div class=\"quiz-foot\">\r\n <span class=\"quiz-score\" id=\"quizScore6\">Score 0 \/ 0<\/span>\r\n <button class=\"quiz-btn\" id=\"quizNext6\" disabled>Next →<\/button>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"recap\" id=\"c6-recap\">\r\n <div class=\"recap-title\">⚡ Chapter 6 \u2014 Quick Recap<\/div>\r\n <table>\r\n <thead><tr><th>Concept<\/th><th>Key Fact<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td>\"Cash\" includes<\/td><td>Coin, notes, cheques, <strong>Deposits-at-Call receipts<\/strong>, demand drafts (6.1.1)<\/td><\/tr>\r\n <tr><td>First (interim) LOC<\/td><td><strong>One-sixth<\/strong> of authorised budget (Vote on Account)<\/td><\/tr>\r\n <tr><td>Second LOC<\/td><td>Up to <strong>80%<\/strong> of budget grants (Apr–Sept)<\/td><\/tr>\r\n <tr><td>Final LOC<\/td><td><strong>15 March<\/strong>; none issued thereafter<\/td><\/tr>\r\n <tr><td>Goes to Zonal PAO<\/td><td>Long-term advances, GPF withdrawals (non-Group D), <strong>NPS-2004 pay<\/strong><\/td><\/tr>\r\n <tr><td>Short-term advance<\/td><td>Recoverable in <strong>fewer than 70 instalments<\/strong> (DO pays)<\/td><\/tr>\r\n <tr><td>Two-signature cheque<\/td><td><strong>Rs 10 lakh and above<\/strong> (6.2.7)<\/td><\/tr>\r\n <tr><td>Cheque validity \/ cancel<\/td><td><strong>3 months<\/strong> payable; <strong>6 months<\/strong> → cancelled; <strong>no revalidation<\/strong><\/td><\/tr>\r\n <tr><td>Lost-cheque request<\/td><td>Within <strong>1 year<\/strong>; PAO issues non-payment certificate<\/td><\/tr>\r\n <tr><td>Receipt \/ Cash Memo<\/td><td>CPWA <strong>Form 3<\/strong> \/ <strong>Form 3-A<\/strong>; no duplicates (Rule 23)<\/td><\/tr>\r\n <tr><td>Cash surplus \/ deficit<\/td><td><strong>8443-Civil Deposit<\/strong> \/ Misc. Works Advances (799-Suspense)<\/td><\/tr>\r\n <tr><td>Imprest ceiling<\/td><td><strong>Rs 5,000<\/strong> without special sanction; head <strong>8672<\/strong><\/td><\/tr>\r\n <tr><td>Contingent advance bill<\/td><td><strong>GAR 31<\/strong>, adjusted in <strong>GAR 32<\/strong> within a month<\/td><\/tr>\r\n <tr><td>Treasure chest<\/td><td><strong>Two locks of different patterns<\/strong>; duplicate keys checked in <strong>April<\/strong><\/td><\/tr>\r\n <tr><td>Cashier's cash counted<\/td><td>By the DO <strong>at least once a month<\/strong><\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n <\/div>\r\n\r\n <\/section>\r\n \r\n <section class=\"chapter-pane\" id=\"pane-ch7\" data-chapter=\"7\">\r\n\r\n <div class=\"chapter-heading-block\" id=\"c7-intro\">\r\n <span class=\"chapter-badge\">CH 7 \u00b7 STORES<\/span>\r\n <h2>Stores<\/h2>\r\n <\/div>\r\n\r\n <div class=\"def-card\">\r\n <div class=\"def-label\">Para 7.1.1 \u2014 where the duty sits<\/div>\r\n <div class=\"def-text\">\r\n The general administration of <strong>all the stores of a division<\/strong> is vested in the <strong>Divisional Officer<\/strong>, on whom primarily devolves the duty of arranging for <strong>(1) the acquisition<\/strong> of stores, <strong>(2) their custody and distribution<\/strong> according to the requirements of works, and <strong>(3) their disposal<\/strong>. Officers entrusted with the care, use or consumption of stores are responsible for correct records and returns.\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"callout red\">\r\n <div class=\"callout-label\">⚠ Para 7.1.3 \u2014 fictitious stock adjustments are strictly prohibited<\/div>\r\n <p style=\"margin:0 0 12px;\">All receipts and issues are recorded in order of occurrence and as soon as they take place. The following are forbidden \u2014 any breach is a <strong>serious irregularity<\/strong> brought to notice by the Divisional Accountant, with intimation to the CCA:<\/p>\r\n <ul class=\"note-list red\" style=\"margin:0;\">\r\n <li><span class=\"nl-tag\">(1)<\/span><span class=\"nl-text\">Debiting a work with the cost of materials <strong>not required<\/strong>, or in excess of actual requirements.<\/span><\/li>\r\n <li><span class=\"nl-tag\">(2)<\/span><span class=\"nl-text\">Debiting a work (for which funds are available) the value of materials <strong>meant for another work<\/strong> with no sanctioned allotment.<\/span><\/li>\r\n <li><span class=\"nl-tag\">(3)<\/span><span class=\"nl-text\"><strong>Writing back<\/strong> the value of materials used on a work to avoid an excess over appropriation.<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n <div class=\"callout slate\">\r\n <div class=\"callout-label\">Para 7.1.5 \u2014 four classes of stores in two categories<\/div>\r\n <ul class=\"note-list slate\" style=\"margin:0;\">\r\n <li><span class=\"nl-tag\">Suspense<\/span><span class=\"nl-text\"><strong>(i) Stock<\/strong> \u2014 debited to the suspense head \"Stock\" pending clearance as materials are issued.<\/span><\/li>\r\n <li><span class=\"nl-tag\">Final<\/span><span class=\"nl-text\"><strong>(ii) Tools & Plant \u00b7 (iii) Road Metal \u00b7 (iv) Materials charged to works<\/strong> \u2014 debited to final heads of account.<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n <p>With certain exceptions, a <strong>numerical (quantity) account<\/strong> of receipts, issues and balances is maintained for all stores \u2014 even those debited to final heads \u2014 and is reconciled periodically with the value accounts. The principle: initial records and sub-divisional returns take account of <strong>quantities only<\/strong>, while <strong>value accounts are kept in the divisional office<\/strong>.<\/p>\r\n\r\n <div class=\"section-heading-block\" id=\"c7-stock\">\r\n <span class=\"section-badge teal\">§ Para 7.2<\/span>\r\n <h3>Stock \u2014 the quantity-account machinery<\/h3>\r\n <\/div>\r\n\r\n <p>A <strong>Priced Vocabulary of Stores<\/strong> (correct descriptions + identifying numbers, uniform across the Department) underpins accurate posting and valuation of indents. The quantity flow runs through dedicated forms:<\/p>\r\n\r\n <table class=\"compare-table\">\r\n <colgroup><col style=\"width:34%\"><col style=\"width:46%\"><col style=\"width:20%\"><\/colgroup>\r\n <thead><tr><th>Document<\/th><th>Purpose<\/th><th>Form<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td class=\"label-cell\">Goods Received Sheet<\/td><td>Records detailed count\/measure of materials received (prepared in triplicate); basis for payment & Priced Stores Ledger.<\/td><td class=\"code-cell\">Form 8-A<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Bin Card<\/td><td>Chronological receipt\/issue\/running-balance of each article, kept where the materials are stored \u2014 the <strong>basic quantity record<\/strong>.<\/td><td class=\"code-cell\">Form 8<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Indent<\/td><td>The signed requisition (by Divisional\/Sub-divisional Officer) on which materials are issued; prepared in quintuplicate.<\/td><td class=\"code-cell\">Form 7<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Register of Indents<\/td><td>Running record of stores indented.<\/td><td class=\"code-cell\">Form 7-A<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Priced Stores Ledger<\/td><td>Day-to-day value+quantity account in the Accounts Branch; closed monthly & reconciled.<\/td><td class=\"code-cell\">Form 12<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Summary of Stock Receipts \/ Indents<\/td><td>Monthly abstracts (value) reconciled with the Priced Stores Ledger.<\/td><td class=\"code-cell\">Form 9 \/ 10<\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n\r\n <p>Materials may be received from <strong>suppliers (India\/abroad), other sub-divisions\/divisions\/departments, manufacture, or works<\/strong> \u2014 always under written authority. Issues are for <strong>use on works, despatch to others, or sale<\/strong>; a register in Form CPWA 35 watches issues to works to prevent excess.<\/p>\r\n\r\n <div class=\"section-heading-block\" id=\"c7-rates\">\r\n <span class=\"section-badge amber\">§ Para 7.2.19 \u2013 7.2.24<\/span>\r\n <h3>Issue Rate, storage charges & recoveries<\/h3>\r\n <\/div>\r\n\r\n <div class=\"callout amber\">\r\n <div class=\"callout-label\">The Issue Rate principle<\/div>\r\n <ul class=\"note-list amber\" style=\"margin:0;\">\r\n <li><span class=\"nl-tag\">Aim<\/span><span class=\"nl-text\">Fixed so the cost charged to works <strong>approximately equals the actual cost<\/strong> of the stores \u2014 there should be <strong>no ultimate profit or loss<\/strong> in the stock account. It covers original price + carriage + <strong>storage charges<\/strong>.<\/span><\/li>\r\n <li><span class=\"nl-tag\">Cement\/Steel<\/span><span class=\"nl-text\">Issue rates of cement, steel or any other item in contracts must <strong>not be less than the market rates<\/strong>, irrespective of Central Stores rates.<\/span><\/li>\r\n <li><span class=\"nl-tag\">When fixed<\/span><span class=\"nl-text\">Fixed at the <strong>beginning of each year<\/strong>, normally constant, but revised earlier on material variation; rounded to the <strong>nearest rupee<\/strong> (below 50 paise ignored, 50 paise & above taken as a rupee).<\/span><\/li>\r\n <li><span class=\"nl-tag\">Storage<\/span><span class=\"nl-text\">A storage rate is fixed annually so the year's storage expenditure is recovered from issues; debited to a distinct detailed head <strong>\"Storage\" under 2059 \/ 4059<\/strong>, and added on a percentage basis to the issue rate.<\/span><\/li>\r\n <li><span class=\"nl-tag\">10%<\/span><span class=\"nl-text\"><strong>10% supervision charges<\/strong> are realised in addition to value (incl. storage) on recoverable sales \u2014 but treated as <strong>revenue receipts<\/strong>, not stock receipts.<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"c7-pl\">\r\n <span class=\"section-badge purple\">§ Para 7.2.34 \u2013 7.2.41<\/span>\r\n <h3>Profit\/loss adjustment & stock-taking<\/h3>\r\n <\/div>\r\n\r\n <ul class=\"icon-list\">\r\n <li><span class=\"ico\">📊<\/span><span><strong>Profit & loss on stock (7.2.34):<\/strong> at year-end the annual excess\/short-fall (from rate revision etc.) is worked out proforma and <strong>credited to Revenue \/ receipt on capital account, or charged off as \"Losses on Stock\"<\/strong>; differences are not allocated over works but taken into account when fixing next year's issue rates.<\/span><\/li>\r\n <li><span class=\"ico\">🔎<\/span><span><strong>Stock-taking (7.2.35):<\/strong> a <strong>physical verification at least once a year<\/strong>, never entrusted to the custodian\/ledger-keeper\/accountant of the stores or someone not conversant with the stores, and never to low-paid subordinates.<\/span><\/li>\r\n <li><span class=\"ico\">✅<\/span><span><strong>Discrepancies (7.2.36):<\/strong> a <strong>surplus is credited at once<\/strong> as revenue\/capital receipt; a <strong>deficit is kept under \"Miscellaneous Works Advances\"<\/strong> pending recovery \u2014 when write-off is ordered it is cleared by debit to the detailed head <strong>\"Minor Works\"<\/strong>.<\/span><\/li>\r\n <\/ul>\r\n\r\n <div class=\"section-heading-block\" id=\"c7-tp\">\r\n <span class=\"section-badge red\">§ Para 7.3<\/span>\r\n <h3>Tools & Plant<\/h3>\r\n <\/div>\r\n\r\n <div class=\"cat-grid\">\r\n <div class=\"cat-card a\">\r\n <div class=\"cat-label\">Class (a)<\/div>\r\n <div class=\"cat-title\">General \/ ordinary T&P<\/div>\r\n <p>Required for the <strong>general use<\/strong> of the division \u2014 cost of supply\/repairs\/carriage charged to the minor head <strong>\"Tools and Plant\" (Machinery & Equipment)<\/strong>.<\/p>\r\n <\/div>\r\n <div class=\"cat-card d\">\r\n <div class=\"cat-label\">Class (b)<\/div>\r\n <div class=\"cat-title\">Special Machinery & Equipment<\/div>\r\n <p>Required <strong>not for general purposes but for a specific work<\/strong> \u2014 cost borne by the <strong>work concerned<\/strong>.<\/p>\r\n <\/div>\r\n <\/div>\r\n\r\n <p>Numerical accounts are kept in each sub-division: <strong>Tools & Plant Received Sheet (Form 13)<\/strong>, <strong>Tools & Plant Indent (Form 14)<\/strong>, and the <strong>Tools & Plant Ledger (Form 15)<\/strong> kept in three parts \u2014 <strong>Part I (articles in hand), Part II (lent\/sent out), Part III (shortage awaiting adjustment)<\/strong>. Hire charges on articles lent are recovered; on sale\/transfer not recovered within the month, the amount is charged to \"Misc. P.W. Advances\". The cost of <strong>special T&P cannot be written back<\/strong> in anticipation of future use; write-off needs a <strong>Survey Report (Form 18)<\/strong>.<\/p>\r\n\r\n <div class=\"section-heading-block\" id=\"c7-metal\">\r\n <span class=\"section-badge gold\">§ Para 7.4 \u2013 7.5<\/span>\r\n <h3>Road Metal & materials charged to works<\/h3>\r\n <\/div>\r\n\r\n <ul class=\"icon-list\">\r\n <li><span class=\"ico\">🚧<\/span><span><strong>Road Metal:<\/strong> measured and paid like other materials, but a <strong>quantity account (Form 16)<\/strong> is kept kilometre-by-kilometre in the sub-division; a <strong>Schedule of Rates (Form 17)<\/strong> shows the lowest supply rate, revised as quarries change.<\/span><\/li>\r\n <li><span class=\"ico\">🏔️<\/span><span><strong>Charges for quarries (7.4.5):<\/strong> charges <strong>up to Rs 1,000<\/strong> are debited direct to \"Maintenance & Repairs\" or \"Construction\"; charges <strong>exceeding Rs 1,000<\/strong> for a series of years go to the sub-head \"Land, Kilns, etc.\" of the Stock Account, gradually relieved by debit to each year's collection estimate.<\/span><\/li>\r\n <li><span class=\"ico\">📦<\/span><span><strong>Materials charged to works (7.5):<\/strong> the accounting is in Chapter 10; special tools & plant charged to works do <strong>not<\/strong> fall under \"materials charged to works\".<\/span><\/li>\r\n <\/ul>\r\n\r\n <div class=\"callout slate\">\r\n <div class=\"callout-label\">Two more points worth locking in<\/div>\r\n <ul class=\"note-list slate\" style=\"margin:0;\">\r\n <li><span class=\"nl-tag\">Form 19<\/span><span class=\"nl-text\">When stores are <strong>sold<\/strong>, the sub-division prepares a <strong>Sale Account in Form CPWA 19<\/strong> in support of the credit; the 10% supervision charge on sales to the public is taken as a <strong>revenue receipt<\/strong> (not a stock receipt).<\/span><\/li>\r\n <li><span class=\"nl-tag\">98%<\/span><span class=\"nl-text\">For stores obtained on <strong>DGS&D rate\/running contracts<\/strong>, the <strong>PAO (Supply)<\/strong> makes payment to the firm <strong>up to 98%<\/strong> of the value on proof of despatch, the balance on receipt and verification of stores.<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n \r\n <div class=\"ix\" id=\"quiz7\">\r\n <div class=\"ix-head\">\r\n <span class=\"ix-chip\">Self-test<\/span>\r\n <h4>Chapter 7 Quiz \u2014 stores, stock & tools and plant<\/h4>\r\n <\/div>\r\n <div class=\"ix-body\">\r\n <p class=\"ix-help\">Seven questions from Chapter 7. Pick an answer to lock it; the explanation appears below.<\/p>\r\n <div id=\"quizStage7\"><\/div>\r\n <div class=\"quiz-foot\">\r\n <span class=\"quiz-score\" id=\"quizScore7\">Score 0 \/ 0<\/span>\r\n <button class=\"quiz-btn\" id=\"quizNext7\" disabled>Next →<\/button>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"recap\" id=\"c7-recap\">\r\n <div class=\"recap-title\">⚡ Chapter 7 \u2014 Quick Recap<\/div>\r\n <table>\r\n <thead><tr><th>Concept<\/th><th>Key Fact<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td>Stores administration<\/td><td>Vested in the <strong>Divisional Officer<\/strong> \u2014 acquisition, custody, disposal<\/td><\/tr>\r\n <tr><td>Four classes \/ two categories<\/td><td><strong>Suspense:<\/strong> Stock \u00b7 <strong>Final:<\/strong> Tools & Plant, Road Metal, Materials charged to works<\/td><\/tr>\r\n <tr><td>Fictitious adjustments<\/td><td><strong>Strictly prohibited<\/strong> \u2014 serious irregularity (7.1.3)<\/td><\/tr>\r\n <tr><td>Goods Received Sheet \/ Bin Card<\/td><td><strong>Form 8-A<\/strong> \/ <strong>Form 8<\/strong><\/td><\/tr>\r\n <tr><td>Indent \/ Priced Stores Ledger<\/td><td><strong>Form 7<\/strong> \/ <strong>Form 12<\/strong><\/td><\/tr>\r\n <tr><td>Issue Rate principle<\/td><td><strong>No ultimate profit\/loss<\/strong>; cement\/steel not below market<\/td><\/tr>\r\n <tr><td>Supervision charge on sales<\/td><td><strong>10%<\/strong>, treated as revenue receipt<\/td><\/tr>\r\n <tr><td>Stock surplus \/ deficit<\/td><td>Surplus → revenue; deficit → <strong>Misc. Works Advances<\/strong><\/td><\/tr>\r\n <tr><td>Stock verification<\/td><td><strong>At least once a year<\/strong>; not by the custodian<\/td><\/tr>\r\n <tr><td>Tools & Plant Ledger<\/td><td><strong>Form 15<\/strong> \u2014 Parts I (in hand) \/ II (lent) \/ III (shortage)<\/td><\/tr>\r\n <tr><td>Road Metal account \/ rates<\/td><td><strong>Form 16<\/strong> \/ <strong>Form 17<\/strong>; quarry charges Rs 1,000 threshold<\/td><\/tr>\r\n <tr><td>Write-off authority<\/td><td>Survey Report <strong>Form 18<\/strong><\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n <\/div>\r\n\r\n <\/section>\r\n\r\n \r\n <section class=\"chapter-pane\" id=\"pane-ch8\" data-chapter=\"8\">\r\n\r\n <div class=\"chapter-heading-block\" id=\"c8-when\">\r\n <span class=\"chapter-badge\">CH 8 \u00b7 TRANSFER ENTRIES<\/span>\r\n <h2>Transfer Entries<\/h2>\r\n <\/div>\r\n\r\n <div class=\"def-card\">\r\n <div class=\"def-label\">Para 8.1.1 \u2014 what a transfer entry is<\/div>\r\n <div class=\"def-text\">\r\n A <strong>transfer entry (TE)<\/strong> transfers an item of receipt or charge from the account of one work-in-progress or head of account to another work or head \u2014 moving money between accounts <strong>without cash or stock changing hands<\/strong>.\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"callout teal\">\r\n <div class=\"callout-label\">When a transfer entry is necessary (8.1.1)<\/div>\r\n <ul class=\"note-list teal\" style=\"margin:0;\">\r\n <li><span class=\"nl-tag\">(a)<\/span><span class=\"nl-text\">To <strong>correct an error of classification<\/strong> in the original accounts.<\/span><\/li>\r\n <li><span class=\"nl-tag\">(b)<\/span><span class=\"nl-text\">To <strong>adjust<\/strong>, by debit\/credit to the proper head, an item outstanding under a suspense \/ debt \/ deposit \/ remittance head.<\/span><\/li>\r\n <li><span class=\"nl-tag\">(c)<\/span><span class=\"nl-text\">To bring to account transactions that <strong>do not pass through cash or stock<\/strong> (e.g. DGS&D purchase adjustments, credit to \"P.W. Deposit\" for balances on closed contractor accounts, revenue not recovered in cash incl. lapsed deposits, percentages leviable under the rules).<\/span><\/li>\r\n <li><span class=\"nl-tag\">(d)<\/span><span class=\"nl-text\">To <strong>respond to a remittance transaction<\/strong> advised by the Accounts Officer where the matching debit\/credit has not yet appeared.<\/span><\/li>\r\n <li><span class=\"nl-tag\">(e)<\/span><span class=\"nl-text\">To <strong>relieve a work-in-progress account<\/strong> of items no longer debitable, or suspense charges that can no longer be kept within the work.<\/span><\/li>\r\n <li><span class=\"nl-tag\">(f)<\/span><span class=\"nl-text\">To effect <strong>periodical adjustments<\/strong> (e.g. annual interest credited to GPF \"8009\" by debit to \"2049-Interest Payments\").<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"c8-errors\">\r\n <span class=\"section-badge amber\">§ Para 8.1.2 \u2013 8.1.4<\/span>\r\n <h3>Correcting errors \u2014 it depends on the head<\/h3>\r\n <\/div>\r\n\r\n <div class=\"callout amber\">\r\n <div class=\"callout-label\">The correction rule by type of head<\/div>\r\n <ul class=\"note-list amber\" style=\"margin:0;\">\r\n <li><span class=\"nl-tag\">Rev\/Exp<\/span><span class=\"nl-text\">An item wrongly classified under another <strong>revenue or expenditure head<\/strong> may be corrected by TE <strong>before the year's accounts close<\/strong>; after closing, only a <strong>note of error<\/strong> is made (no correction) \u2014 <strong>unless<\/strong> it affects another Government or a commercial department, when it is <strong>always<\/strong> corrected by transfer.<\/span><\/li>\r\n <li><span class=\"nl-tag\">Debt etc.<\/span><span class=\"nl-text\">An error affecting a <strong>debt \/ deposit \/ suspense \/ remittance head must be corrected by transfer, however old and small<\/strong> it may be.<\/span><\/li>\r\n <li><span class=\"nl-tag\">Closed<\/span><span class=\"nl-text\">If the year is closed, 8.1.4 prescribes how to route the correction \u2014 by transfer between the two heads, or to the head where it should originally have appeared, or via refunds \/ the relevant receipt head (or <strong>0075-Miscellaneous General Services<\/strong>).<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"c8-authority\">\r\n <span class=\"section-badge purple\">§ Para 8.1.6 \u2013 8.1.12<\/span>\r\n <h3>Authority & the transfer-entry books<\/h3>\r\n <\/div>\r\n\r\n <ul class=\"icon-list\">\r\n <li><span class=\"ico\">📝<\/span><span><strong>8.1.6 \u2014 authority:<\/strong> every TE needs a <strong>Transfer Entry Order in Form CAM 34<\/strong> (or an order on another document such as a Survey Report Form 18) setting out all particulars; on one side of every TE there should be <strong>only one major head<\/strong>, and the nature of the adjustment and grounds for correction must be clearly stated.<\/span><\/li>\r\n <li><span class=\"ico\">✍️<\/span><span><strong>8.1.7\u20138.1.9 \u2014 who:<\/strong> a TE Order may be initiated by the <strong>Sub-divisional Officer<\/strong> (and must be, for clauses (a),(b),(c),(e) within his cognizance); the <strong>Divisional Officer<\/strong> ensures no inadmissible TE is made and countersigns SDO-proposed orders in token of acceptance.<\/span><\/li>\r\n <li><span class=\"ico\">📋<\/span><span><strong>8.1.10\u20138.1.11 \u2014 books:<\/strong> TEs prepared in a month are entered in the <strong>Transfer Entry Number Book (Form CAM 35)<\/strong>, and a <strong>Summary of Transfer Entries (Form CAM 36)<\/strong> reflects the monthly effect, cross-checked head by head.<\/span><\/li>\r\n <li><span class=\"ico\">⚠️<\/span><span><strong>8.1.12 \u2014 within a work:<\/strong> no transfer between sub-heads of a work is made except on a formal TE Order approved by the Divisional Officer; it is <strong>filed with the Works Abstract<\/strong> for the month and <strong>not entered in the Transfer Entry Book<\/strong> (the exception being the \"Land Acquisition\" suspense clearance, which is entered and submitted with the monthly account).<\/span><\/li>\r\n <\/ul>\r\n\r\n \r\n <div class=\"ix\" id=\"quiz8\">\r\n <div class=\"ix-head\">\r\n <span class=\"ix-chip\">Self-test<\/span>\r\n <h4>Chapter 8 Quiz \u2014 transfer entries<\/h4>\r\n <\/div>\r\n <div class=\"ix-body\">\r\n <p class=\"ix-help\">Six questions from Chapter 8. Pick an answer to lock it; the explanation appears below.<\/p>\r\n <div id=\"quizStage8\"><\/div>\r\n <div class=\"quiz-foot\">\r\n <span class=\"quiz-score\" id=\"quizScore8\">Score 0 \/ 0<\/span>\r\n <button class=\"quiz-btn\" id=\"quizNext8\" disabled>Next →<\/button>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"recap\" id=\"c8-recap\">\r\n <div class=\"recap-title\">⚡ Chapter 8 \u2014 Quick Recap<\/div>\r\n <table>\r\n <thead><tr><th>Concept<\/th><th>Key Fact<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td>What a TE does<\/td><td>Transfers receipt\/charge between heads <strong>without cash or stock<\/strong><\/td><\/tr>\r\n <tr><td>Rev\/Exp error after close<\/td><td>Only a <strong>note of error<\/strong> (unless other Govt \/ commercial dept)<\/td><\/tr>\r\n <tr><td>Debt\/deposit\/suspense\/remittance error<\/td><td>Corrected by transfer <strong>however old & small<\/strong><\/td><\/tr>\r\n <tr><td>TE authority<\/td><td>Transfer Entry Order <strong>Form CAM 34<\/strong><\/td><\/tr>\r\n <tr><td>One side of a TE<\/td><td>Only <strong>one major head<\/strong><\/td><\/tr>\r\n <tr><td>TE Number Book \/ Summary<\/td><td><strong>Form CAM 35<\/strong> \/ <strong>Form CAM 36<\/strong><\/td><\/tr>\r\n <tr><td>Transfer between sub-heads of a work<\/td><td>Formal TEO, <strong>filed with Works Abstract<\/strong>, not in TE Book<\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n <\/div>\r\n\r\n <\/section>\r\n \r\n <section class=\"chapter-pane\" id=\"pane-ch9\" data-chapter=\"9\">\r\n\r\n <div class=\"chapter-heading-block\" id=\"c9-general\">\r\n <span class=\"chapter-badge\">CH 9 \u00b7 REVENUE RECEIPTS<\/span>\r\n <h2>Revenue Receipts<\/h2>\r\n <\/div>\r\n\r\n <div class=\"def-card\">\r\n <div class=\"def-label\">Para 9.1.1 \u2014 the basis<\/div>\r\n <div class=\"def-text\">\r\n Public Works revenue is <strong>assessed and realised<\/strong> under the rules made by or under Government's authority, and when collected is brought to account per the classification in the <strong>List of Major and Minor Heads<\/strong>. A clear distinction is drawn between true revenue and mere debt\/deposit\/remittance\/expenditure transactions.\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"callout teal\">\r\n <div class=\"callout-label\">The realisation principle (9.1.3 \u2013 9.1.4)<\/div>\r\n <ul class=\"note-list teal\" style=\"margin:0;\">\r\n <li><span class=\"nl-tag\">Distinguish<\/span><span class=\"nl-text\">Receipts <strong>finally creditable as revenue<\/strong> of the Department vs cash that must be <strong>repaid, used for a service, or taken in reduction of expenditure<\/strong> \u2014 the latter go to debt\/deposit\/remittance\/expenditure heads, outside this Chapter.<\/span><\/li>\r\n <li><span class=\"nl-tag\">Realise first<\/span><span class=\"nl-text\">It is <strong>not permissible to take credit for revenue until it is realised<\/strong>; Divisional Officers make demands as revenue falls due, pursue prompt realisation, and keep records of assessments, recovery progress and outstanding debts.<\/span><\/li>\r\n <li><span class=\"nl-tag\">Exceptions<\/span><span class=\"nl-text\">Credited as revenue <strong>before realisation<\/strong>: (i) <strong>supervision charges on credit sales of stock<\/strong>; (ii) sale proceeds of certain tools & plant creditable to \"800-Other Receipts\".<\/span><\/li>\r\n <li><span class=\"nl-tag\">Debts<\/span><span class=\"nl-text\">No debt due to Government is <strong>remitted or written off except under competent authority<\/strong>.<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"c9-licence\">\r\n <span class=\"section-badge amber\">§ Para 9.3<\/span>\r\n <h3>Licence fee of buildings & lands<\/h3>\r\n <\/div>\r\n\r\n <div class=\"cat-grid\">\r\n <div class=\"cat-card c\">\r\n <div class=\"cat-label\">From private persons (9.3.1)<\/div>\r\n <div class=\"cat-title\">Full fee in advance<\/div>\r\n <p>When a public building\/land is licensed to a person <strong>not in Government service<\/strong>, the full assessed licence fee must be <strong>recovered in advance<\/strong>.<\/p>\r\n <\/div>\r\n <div class=\"cat-card a\">\r\n <div class=\"cat-label\">From Government servants (9.3.2)<\/div>\r\n <div class=\"cat-title\">Cash or pay deduction<\/div>\r\n <p>Recovered either in <strong>cash<\/strong> or by <strong>deduction from pay bills<\/strong> through the disbursing officer, on a demand in <strong>Form 48<\/strong>.<\/p>\r\n <\/div>\r\n <\/div>\r\n\r\n <ul class=\"icon-list\">\r\n <li><span class=\"ico\">📄<\/span><span><strong>Form 48<\/strong> (Statement of Licence Fees recoverable in cash or by deduction) is sent before the close of each month; it also covers <strong>hire of Government furniture<\/strong> and the value of furniture\/property lost or damaged.<\/span><\/li>\r\n <li><span class=\"ico\">🏠<\/span><span><strong>General Pool accommodation (9.3.6):<\/strong> for quarters managed by the <strong>Directorate of Estates<\/strong>, individual-wise accounts are kept but <strong>no monetary settlement<\/strong> is made \u2014 recoveries are booked directly against the final head <strong>\"0216-Housing\"<\/strong>.<\/span><\/li>\r\n <li><span class=\"ico\">🕒<\/span><span><strong>Revision (Note 6 under 9.5.5):<\/strong> licence fee for Government residential buildings is <strong>revised once in three years<\/strong> by the Directorate of Estates (S.R. 324, F.R. 45-A); a <strong>pensioner<\/strong> licensee is treated as a private individual and pays in cash.<\/span><\/li>\r\n <\/ul>\r\n\r\n <div class=\"callout teal\">\r\n <div class=\"callout-label\">Buildings exempt from licence fee (9.3 Note)<\/div>\r\n <ul class=\"note-list teal\" style=\"margin:0;\">\r\n <li><span class=\"nl-tag\">(1)<\/span><span class=\"nl-text\">Residences for the <strong>President<\/strong> or the <strong>Head of a local Administration<\/strong>.<\/span><\/li>\r\n <li><span class=\"nl-tag\">(2)<\/span><span class=\"nl-text\">Buildings within the precincts of <strong>jails, hospitals, police lines, tehsils or educational institutions<\/strong>, provided they are <strong>allotted free<\/strong> under Government orders to Government servants required to occupy a particular house to perform their duties properly.<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"c9-refund\">\r\n <span class=\"section-badge red\">§ Para 9.4<\/span>\r\n <h3>Refunds & remissions<\/h3>\r\n <\/div>\r\n\r\n <div class=\"callout red\">\r\n <div class=\"callout-label\">How refunds are routed<\/div>\r\n <ul class=\"note-list red\" style=\"margin:0;\">\r\n <li><span class=\"nl-tag\">Remission<\/span><span class=\"nl-text\">A remission of irrigation revenue allowed <strong>before collection<\/strong> is treated as a <strong>reduction of demand<\/strong>.<\/span><\/li>\r\n <li><span class=\"nl-tag\">Cash refund<\/span><span class=\"nl-text\">Cash repayments of revenue actually collected (0059, 0216, 1054, Irrigation heads) are booked under the minor head <strong>\"900 Deduct-Refunds\"<\/strong>; other refunds are taken <strong>in reduction<\/strong> of receipts under the head concerned.<\/span><\/li>\r\n <li><span class=\"nl-tag\">Trace<\/span><span class=\"nl-text\">Before any refund, the <strong>original demand\/realisation must be traced<\/strong> and a cross-reference recorded to make a double or erroneous claim impossible.<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"c9-registers\">\r\n <span class=\"section-badge purple\">§ Para 9.5<\/span>\r\n <h3>The accounting registers<\/h3>\r\n <\/div>\r\n\r\n <table class=\"compare-table\">\r\n <colgroup><col style=\"width:34%\"><col style=\"width:46%\"><col style=\"width:20%\"><\/colgroup>\r\n <thead><tr><th>Register<\/th><th>What it records<\/th><th>Form<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td class=\"label-cell\">Register of Revenue<\/td><td>Classifies & abstracts all revenue receipts (a column per minor head); a separate Register of Refunds is also in this form.<\/td><td class=\"code-cell\">Form 46<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Register of Licence Fees of Buildings & Lands<\/td><td>Monthly assessments, realisations & balances of rents of residential and other licensable buildings.<\/td><td class=\"code-cell\">Form 49<\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n\r\n \r\n <div class=\"ix\" id=\"quiz9\">\r\n <div class=\"ix-head\">\r\n <span class=\"ix-chip\">Self-test<\/span>\r\n <h4>Chapter 9 Quiz \u2014 revenue, licence fee & refunds<\/h4>\r\n <\/div>\r\n <div class=\"ix-body\">\r\n <p class=\"ix-help\">Six questions from Chapter 9. Pick an answer to lock it; the explanation appears below.<\/p>\r\n <div id=\"quizStage9\"><\/div>\r\n <div class=\"quiz-foot\">\r\n <span class=\"quiz-score\" id=\"quizScore9\">Score 0 \/ 0<\/span>\r\n <button class=\"quiz-btn\" id=\"quizNext9\" disabled>Next →<\/button>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"recap\" id=\"c9-recap\">\r\n <div class=\"recap-title\">⚡ Chapter 9 \u2014 Quick Recap<\/div>\r\n <table>\r\n <thead><tr><th>Concept<\/th><th>Key Fact<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td>Credit for revenue<\/td><td>Only <strong>after it is realised<\/strong> (9.1.4)<\/td><\/tr>\r\n <tr><td>Credited before realisation<\/td><td>Supervision charges on credit sales; certain T&P sale proceeds<\/td><\/tr>\r\n <tr><td>Licence fee \u2014 private person<\/td><td>Full assessed fee <strong>in advance<\/strong><\/td><\/tr>\r\n <tr><td>Licence fee \u2014 Govt servant<\/td><td>Cash or <strong>pay-bill deduction<\/strong>; demand on <strong>Form 48<\/strong><\/td><\/tr>\r\n <tr><td>General Pool (Estates)<\/td><td><strong>No monetary settlement<\/strong>; booked to <strong>0216-Housing<\/strong><\/td><\/tr>\r\n <tr><td>Residential licence-fee revision<\/td><td><strong>Once in three years<\/strong> by Directorate of Estates<\/td><\/tr>\r\n <tr><td>Cash refund of revenue<\/td><td>Under minor head <strong>\"900 Deduct-Refunds\"<\/strong><\/td><\/tr>\r\n <tr><td>Revenue \/ Licence-fee registers<\/td><td><strong>Form 46<\/strong> \/ <strong>Form 49<\/strong><\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n <\/div>\r\n\r\n <\/section>\r\n\r\n \r\n <section class=\"chapter-pane\" id=\"pane-ch10\" data-chapter=\"10\">\r\n\r\n <div class=\"chapter-heading-block\" id=\"c10-general\">\r\n <span class=\"chapter-badge\">CH 10 \u00b7 WORKS ACCOUNTS<\/span>\r\n <h2>Works Accounts<\/h2>\r\n <\/div>\r\n\r\n <div class=\"def-card\">\r\n <div class=\"def-label\">Para 10.1 \u2014 what works accounts are<\/div>\r\n <div class=\"def-text\">\r\n Expenditure on a work divides broadly into <strong>(i) Cash and (ii) Stock charges<\/strong>, plus charges in other divisions\/departments and cash receipts taken in reduction. To capture all of these, separate accounts are kept for <strong>(i) the cost of individual works<\/strong> and <strong>(ii) the transactions of individual contractors\/suppliers<\/strong> \u2014 these are the <strong>works accounts<\/strong>.\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"callout slate\">\r\n <div class=\"callout-label\">The three initial records (10.1.2)<\/div>\r\n <ul class=\"note-list slate\" style=\"margin:0;\">\r\n <li><span class=\"nl-tag\">(i)<\/span><span class=\"nl-text\"><strong>Muster Roll<\/strong> (including Casual Labour Roll) \u2014 daily-rated labour.<\/span><\/li>\r\n <li><span class=\"nl-tag\">(ii)<\/span><span class=\"nl-text\"><strong>Measurement Books<\/strong> \u2014 work done by contract and supplies made.<\/span><\/li>\r\n <li><span class=\"nl-tag\">(iii)<\/span><span class=\"nl-text\"><strong>Work-charged Establishment Bills<\/strong> (other than those borne on regular establishment).<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n <p>In recording the cost of an individual work, <strong>no charge for general services<\/strong> (Establishment, Tools & Plant) is included \u2014 those are adjusted in the general accounts under their own heads.<\/p>\r\n\r\n <div class=\"section-heading-block\" id=\"c10-labour\">\r\n <span class=\"section-badge teal\">§ Para 10.2.3 \u2013 10.2.6<\/span>\r\n <h3>Payments to labourers<\/h3>\r\n <\/div>\r\n\r\n <ul class=\"icon-list\">\r\n <li><span class=\"ico\">📝<\/span><span><strong>Muster Roll (Form CPWA 21):<\/strong> all departmentally-engaged persons are day labourers paid on muster rolls (except regular establishment and work-charged establishment on regular rolls). Muster rolls are <strong>never prepared in duplicate<\/strong>; a <strong>Daily Labour Report (Form CPWA 30)<\/strong> is sent each day (not needed for 15 persons or fewer).<\/span><\/li>\r\n <li><span class=\"ico\">💰<\/span><span><strong>Payment & unpaid wages:<\/strong> after a roll is closed, payment is made\/witnessed by the <strong>official of highest standing available<\/strong>; unpaid items go to a <strong>Register of Unpaid Wages (Form CPWA 21-A)<\/strong> and are later paid on a <strong>Hand Receipt (Form CPWA 28)<\/strong>. Wages <strong>unpaid for three months<\/strong> are reported to the Divisional Officer for decision.<\/span><\/li>\r\n <li><span class=\"ico\">⚡<\/span><span><strong>Casual \/ urgent labour:<\/strong> in urgent cases (silt clearance, breaches) a <strong>Casual Labour Roll (Form CPWA 22)<\/strong> may be used (names need not be given) but <strong>only a gazetted officer<\/strong> may pay. Paying daily labour <strong>through a contractor is objectionable in principle<\/strong>.<\/span><\/li>\r\n <li><span class=\"ico\">🚶<\/span><span><strong>Labour from a distance (10.2.6):<\/strong> labourers\/artificers brought from a distance may be allowed <strong>wages for the days occupied in the journey<\/strong> to and from the site (if they join with proper despatch), and at the Divisional Officer's discretion <strong>bona-fide travelling expenses<\/strong> as well.<\/span><\/li>\r\n <li><span class=\"ico\">🔎<\/span><span><strong>Personal inspection:<\/strong> the officer must satisfy himself that the work\/supply billed for was actually done as claimed, and must <strong>personally inspect all works of any magnitude before submitting final-payment claims<\/strong>.<\/span><\/li>\r\n <\/ul>\r\n\r\n <div class=\"section-heading-block\" id=\"c10-mb\">\r\n <span class=\"section-badge amber\">§ Para 10.2.7 \u2013 10.2.11<\/span>\r\n <h3>Measurement Books \u2014 the heart of works payment<\/h3>\r\n <\/div>\r\n\r\n <div class=\"callout amber\">\r\n <div class=\"callout-label\">The Measurement Book (Form CPWA 23) discipline<\/div>\r\n <ul class=\"note-list amber\" style=\"margin:0;\">\r\n <li><span class=\"nl-tag\">Basis<\/span><span class=\"nl-text\">Payments for all work done other than by daily labour, and for all supplies for specific works, are made on the basis of <strong>measurements recorded in measurement books<\/strong> \u2014 treated as <strong>very important account records<\/strong> (register in Form CPWA 92).<\/span><\/li>\r\n <li><span class=\"nl-tag\">Recording<\/span><span class=\"nl-text\">Measurements are recorded <strong>neatly and directly at the site<\/strong>, in <strong>ink only<\/strong>; pages are <strong>machine-numbered<\/strong>; <strong>no entry may be erased<\/strong> and no page torn out \u2014 a mistake is crossed out and corrected with dated initials.<\/span><\/li>\r\n <li><span class=\"nl-tag\">Evidence<\/span><span class=\"nl-text\">A reliable record is the object, as it <strong>may have to be produced as evidence in a Court of Law<\/strong>.<\/span><\/li>\r\n <li><span class=\"nl-tag\">Standard<\/span><span class=\"nl-text\"><strong>Standard Measurement Books<\/strong> (alphabetical series, certified, approved by the Divisional Officer) may be used for periodical-repair bills so detailed measurement need not be taken each time.<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"c10-bills\">\r\n <span class=\"section-badge purple\">§ Para 10.2.12 \u2013 10.2.20<\/span>\r\n <h3>Bills, vouchers & running accounts<\/h3>\r\n <\/div>\r\n\r\n <table class=\"compare-table\">\r\n <colgroup><col style=\"width:30%\"><col style=\"width:50%\"><col style=\"width:20%\"><\/colgroup>\r\n <thead><tr><th>Bill \/ voucher<\/th><th>Used for<\/th><th>Form<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td class=\"label-cell\">First & Final Bill<\/td><td>A single payment for a job\/contract on its completion.<\/td><td class=\"code-cell\">CPWA 24<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Running Account Bill<\/td><td>All running payments to contractors\/suppliers; final payment on yellow paper (CPWA 27-B).<\/td><td class=\"code-cell\">CPWA 26<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Account of Secured Advances<\/td><td>Attached to the Running Account Bill where secured advances are made.<\/td><td class=\"code-cell\">CPWA 26-A<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Hand Receipt<\/td><td>Miscellaneous payments & advances not suited to the special forms.<\/td><td class=\"code-cell\">CPWA 28<\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n\r\n <ul class=\"icon-list\">\r\n <li><span class=\"ico\">✅<\/span><span><strong>Running account (10.2.19):<\/strong> payments are <strong>ordinarily monthly<\/strong> and treated as <strong>payments on account<\/strong> subject to final-bill adjustment; on final payment the payee adds <strong>\"in full and final settlement of all demands\"<\/strong>. A <strong>separate running account is kept for each contract<\/strong> \u2014 a yellow-paper form is used <strong>only<\/strong> for final payments.<\/span><\/li>\r\n <li><span class=\"ico\">🔗<\/span><span><strong>Traceability (10.2.18):<\/strong> every measured page is <strong>scored out by a diagonal red-ink line<\/strong> when billed, with a red-ink reference to the voucher of payment \u2014 all quantities must be clearly traceable from the MB to the payment document.<\/span><\/li>\r\n <li><span class=\"ico\">💸<\/span><span><strong>Secured advance (10.2.20):<\/strong> for a contractor on a <strong>finished-work contract<\/strong>, on the security of imperishable materials brought to site \u2014 an <strong>Indenture (Form CPWA 31)<\/strong> is signed and the detailed account kept in <strong>Form CPWA 26-A<\/strong>, recovered as the materials are used.<\/span><\/li>\r\n <\/ul>\r\n\r\n <div class=\"section-heading-block\" id=\"c10-advance\">\r\n <span class=\"section-badge red\">§ Para 10.2.22 \u2013 10.2.23<\/span>\r\n <h3>Advances to contractors \u2014 prohibited, with exceptions<\/h3>\r\n <\/div>\r\n\r\n <div class=\"callout red\">\r\n <div class=\"callout-label\">⚠ Advances are a rule prohibited \u2014 the permitted exceptions<\/div>\r\n <ul class=\"note-list red\" style=\"margin:0;\">\r\n <li><span class=\"nl-tag\">Secured<\/span><span class=\"nl-text\"><strong>Secured advance<\/strong> on materials at site (finished-work contract): up to <strong>75% of value<\/strong> (or 75% of the material element of the tendered rate, whichever is lower), on imperishable materials with a formal lien agreement.<\/span><\/li>\r\n <li><span class=\"nl-tag\">Mobilisation<\/span><span class=\"nl-text\"><strong>Mobilisation advance<\/strong> \u2014 only with Government sanction, for specialised\/capital-intensive works costing <strong>not less than Rs 2 crore<\/strong>, <strong>not more than 10% of the tendered value<\/strong>, bearing <strong>simple interest at 10% per annum<\/strong>; interest credited to <strong>\"0049-Interest Receipts\"<\/strong>. <strong>Recovery<\/strong> is effected within the <strong>scheduled time for completion plus 50% thereof<\/strong> (i.e. scheduled time + 6 months where the completion period exceeds 12 months).<\/span><\/li>\r\n <li><span class=\"nl-tag\">Adv. pay<\/span><span class=\"nl-text\"><strong>Advance payment<\/strong> for work actually done but not measured \u2014 with the <strong>SE's sanction<\/strong> and an officer's certificate; followed by detailed measurement within <strong>two months<\/strong> and adjustment within <strong>three months<\/strong> (extensions: 4 months up to Rs 50,000; 6 months up to Rs 1 lakh; beyond needs Government sanction). <strong>Final payments never without detailed measurement.<\/strong><\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"c10-issue\">\r\n <span class=\"section-badge gold\">§ Para 10.3<\/span>\r\n <h3>Issue of materials<\/h3>\r\n <\/div>\r\n\r\n <div class=\"cat-grid\">\r\n <div class=\"cat-card a\">\r\n <div class=\"cat-label\">Class (1)<\/div>\r\n <div class=\"cat-title\">Issue to Contractors<\/div>\r\n <p>To contractors with agreements for <strong>completed items of work<\/strong> (labour + materials). Recovered by deduction from bills; supervision charge of 10% is <strong>not<\/strong> levied on bona-fide issues for works. Watched in <strong>Form CPWA 35-A<\/strong>.<\/p>\r\n <\/div>\r\n <div class=\"cat-card b\">\r\n <div class=\"cat-label\">Class (2)<\/div>\r\n <div class=\"cat-title\">Issue Direct to Works<\/div>\r\n <p>When work is done <strong>departmentally or by a labour-only contractor<\/strong>. Cost debited to the suspense head <strong>\"Materials\"<\/strong> in the work's account; detailed account in <strong>Form CPWA 35<\/strong>.<\/p>\r\n <\/div>\r\n <\/div>\r\n\r\n <ul class=\"icon-list\">\r\n <li><span class=\"ico\">📋<\/span><span><strong>Recovery:<\/strong> the cost of materials issued to a contractor is ordinarily recovered from the <strong>first bill<\/strong>; the rate charged follows the contract or the <strong>three-rate formula<\/strong> for materials not provided for in the contract (with the SE's authority).<\/span><\/li>\r\n <li><span class=\"ico\">♻️<\/span><span><strong>Surplus & clearance:<\/strong> surplus serviceable materials may be transferred to stock\/other works (priced at current market rate, loss borne by the original work); after completion, the suspense head <strong>\"Materials\" is cleared on theoretical calculations<\/strong> in <strong>Form CPWA 38<\/strong>, any plus\/minus balance borne by the work.<\/span><\/li>\r\n <\/ul>\r\n\r\n <div class=\"section-heading-block\" id=\"c10-abstract\">\r\n <span class=\"section-badge teal\">§ Para 10.5<\/span>\r\n <h3>The Works Abstract & the suspense heads<\/h3>\r\n <\/div>\r\n\r\n <div class=\"callout teal\">\r\n <div class=\"callout-label\">Works Abstract (Form CPWA 33) \u2014 three categories<\/div>\r\n <ul class=\"note-list teal\" style=\"margin:0;\">\r\n <li><span class=\"nl-tag\">1<\/span><span class=\"nl-text\"><strong>Final Charges<\/strong> \u2014 including, shown separately, materials issued to contractors \/ direct to works.<\/span><\/li>\r\n <li><span class=\"nl-tag\">2<\/span><span class=\"nl-text\"><strong>Suspense Charges<\/strong> \u2014 four heads: <strong>Contractors<\/strong> (Advance Payments \u00b7 Secured Advance \u00b7 Other Transactions), <strong>Labourers<\/strong>, <strong>Materials<\/strong>, and <strong>Land Acquisition<\/strong>.<\/span><\/li>\r\n <li><span class=\"nl-tag\">3<\/span><span class=\"nl-text\"><strong>Contingencies<\/strong>.<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n <p>There is ordinarily <strong>one Works Abstract per working estimate per month<\/strong>. The accounts of <strong>petty works costing not more than Rs 5,000<\/strong> each go on a single <strong>Petty Works Requisition and Account (Form CPWA 32)<\/strong>. The divisional record of each work's progressive cost is the <strong>Register of Works (Form CPWA 40)<\/strong>, maintained in the Divisional Office. Percentage charges (establishment, T&P, audit, pension) are <strong>not<\/strong> shown in the Works Abstract though eventually included in the cost of works.<\/p>\r\n\r\n <div class=\"section-heading-block\" id=\"c10-sundry\">\r\n <span class=\"section-badge purple\">§ Para 10.8<\/span>\r\n <h3>Sundry rulings<\/h3>\r\n <\/div>\r\n\r\n <div class=\"callout purple\">\r\n <div class=\"callout-label\">The sundry rulings worth remembering<\/div>\r\n <ul class=\"note-list purple\" style=\"margin:0;\">\r\n <li><span class=\"nl-tag\">10.8.1<\/span><span class=\"nl-text\"><strong>Carriage & incidental charges<\/strong> \u2014 the cost of carrying materials to a work is debited to the work; charges beyond the contractor's agreed place of delivery go to his personal account under \"Contractors-Other Transactions\".<\/span><\/li>\r\n <li><span class=\"nl-tag\">10.8.2<\/span><span class=\"nl-text\"><strong>Examination of soil<\/strong> for foundations is treated as <strong>outlay on works, not a contingent charge<\/strong>.<\/span><\/li>\r\n <li><span class=\"nl-tag\">10.8.3<\/span><span class=\"nl-text\"><strong>Inauguration ceremonies<\/strong> \u2014 debited to the <strong>revenue account<\/strong> for irrigation (commercial) projects, and to the <strong>contingencies of the sanctioned estimate<\/strong> for other works.<\/span><\/li>\r\n <li><span class=\"nl-tag\">10.8.4<\/span><span class=\"nl-text\"><strong>Rates & taxes on Government buildings<\/strong> are adjusted per the Government Accounting Rules, 1990.<\/span><\/li>\r\n <li><span class=\"nl-tag\">10.8.5<\/span><span class=\"nl-text\"><strong>Works by another department<\/strong> \u2014 the PWD retains <strong>budgetary & financial control<\/strong> and <strong>technical control through inspection<\/strong>; the other department accounts for the appropriation placed at its disposal.<\/span><\/li>\r\n <li><span class=\"nl-tag\">10.8.6<\/span><span class=\"nl-text\"><strong>Works by a local body<\/strong> (without transferring the property) \u2014 payment is treated as a <strong>payment for work done by a contractor<\/strong>, not as a grant-in-aid.<\/span><\/li>\r\n <li><span class=\"nl-tag\">10.8.7<\/span><span class=\"nl-text\"><strong>Scope of sanction<\/strong> \u2014 a sanction is strictly limited to the precise objects of the estimate; <strong>savings may not be applied to new work<\/strong> without competent sanction.<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n \r\n <div class=\"ix\" id=\"quiz10\">\r\n <div class=\"ix-head\">\r\n <span class=\"ix-chip\">Self-test<\/span>\r\n <h4>Chapter 10 Quiz \u2014 works accounts, measurement & advances<\/h4>\r\n <\/div>\r\n <div class=\"ix-body\">\r\n <p class=\"ix-help\">Nine questions from Chapter 10. Pick an answer to lock it; the explanation appears below.<\/p>\r\n <div id=\"quizStage10\"><\/div>\r\n <div class=\"quiz-foot\">\r\n <span class=\"quiz-score\" id=\"quizScore10\">Score 0 \/ 0<\/span>\r\n <button class=\"quiz-btn\" id=\"quizNext10\" disabled>Next →<\/button>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"recap\" id=\"c10-recap\">\r\n <div class=\"recap-title\">⚡ Chapter 10 \u2014 Quick Recap<\/div>\r\n <table>\r\n <thead><tr><th>Concept<\/th><th>Key Fact<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td>Three initial records<\/td><td><strong>Muster Roll \u00b7 Measurement Book \u00b7 Work-charged Estt. Bills<\/strong><\/td><\/tr>\r\n <tr><td>Muster Roll \/ Casual Labour Roll<\/td><td><strong>Form 21<\/strong> \/ <strong>Form 22<\/strong> (casual paid only by gazetted officer)<\/td><\/tr>\r\n <tr><td>Unpaid wages<\/td><td>Register <strong>Form 21-A<\/strong>; paid on Hand Receipt <strong>Form 28<\/strong>; 3-month report<\/td><\/tr>\r\n <tr><td>Measurement Book<\/td><td><strong>Form CPWA 23<\/strong> \u2014 ink only, no erasure, court evidence<\/td><\/tr>\r\n <tr><td>First & Final \/ Running Bill<\/td><td><strong>CPWA 24<\/strong> \/ <strong>CPWA 26<\/strong> (final on yellow paper 27-B)<\/td><\/tr>\r\n <tr><td>Secured advance<\/td><td>Up to <strong>75%<\/strong>; Indenture <strong>Form 31<\/strong>; account <strong>Form 26-A<\/strong><\/td><\/tr>\r\n <tr><td>Mobilisation advance<\/td><td>Works <strong>\u2265 Rs 2 cr<\/strong>, max <strong>10%<\/strong>, <strong>10% interest<\/strong><\/td><\/tr>\r\n <tr><td>Advance payment adjustment<\/td><td>Measure in <strong>2 months<\/strong>, adjust in <strong>3 months<\/strong> (SE sanction)<\/td><\/tr>\r\n <tr><td>Materials direct to works<\/td><td>Suspense head <strong>\"Materials\"<\/strong>; cleared via <strong>Form 38<\/strong><\/td><\/tr>\r\n <tr><td>Works Abstract<\/td><td><strong>Form CPWA 33<\/strong> \u2014 Final \u00b7 Suspense \u00b7 Contingencies<\/td><\/tr>\r\n <tr><td>Four works-suspense heads<\/td><td>Contractors \u00b7 Labourers \u00b7 Materials \u00b7 <strong>Land Acquisition<\/strong><\/td><\/tr>\r\n <tr><td>Petty works \/ Register of Works<\/td><td>\u2264 <strong>Rs 5,000<\/strong> on Form 32 \/ <strong>Form CPWA 40<\/strong><\/td><\/tr>\r\n <tr><td>Scope of sanction<\/td><td>Savings <strong>not<\/strong> applied to new work without sanction (10.8.7)<\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n <\/div>\r\n\r\n <\/section>\r\n \r\n <section class=\"chapter-pane\" id=\"pane-ch11\" data-chapter=\"11\">\r\n\r\n <div class=\"chapter-heading-block\" id=\"c11-general\">\r\n <span class=\"chapter-badge\">CH 11 \u00b7 LUMP-SUM CONTRACTS<\/span>\r\n <h2>Accounting Procedure for Lump-sum Contracts<\/h2>\r\n <\/div>\r\n\r\n <div class=\"def-card\">\r\n <div class=\"def-label\">Para 11.1.1 \u2014 what a lump-sum contract is<\/div>\r\n <div class=\"def-text\">\r\n In a <strong>lump-sum contract<\/strong> the contractor agrees to execute a <strong>complete work with all its contingencies<\/strong>, per the drawings and specification, for a <strong>fixed sum<\/strong>. The form of contract is prescribed by Government in consultation with its Law Officers, and the CCA's office is consulted on whether the form meets audit requirements.\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"callout teal\">\r\n <div class=\"callout-label\">The three essential characteristics (11.1.1)<\/div>\r\n <ul class=\"note-list teal\" style=\"margin:0;\">\r\n <li><span class=\"nl-tag\">(i)<\/span><span class=\"nl-text\">A <strong>schedule of rates<\/strong> is specified <strong>only<\/strong> to regulate amounts added\/deducted from the fixed sum for additions and alterations not covered by the contract.<\/span><\/li>\r\n <li><span class=\"nl-tag\">(ii)<\/span><span class=\"nl-text\">Except as in (i), <strong>no allusion<\/strong> is made to the departmental estimate, schedule of rates or quantities of work to be done.<\/span><\/li>\r\n <li><span class=\"nl-tag\">(iii)<\/span><span class=\"nl-text\"><strong>Detailed measurements are NOT required<\/strong> except in respect of additions and alterations.<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"c11-pay\">\r\n <span class=\"section-badge amber\">§ Para 11.2<\/span>\r\n <h3>Payments & the certificates that authorise them<\/h3>\r\n <\/div>\r\n\r\n <p>Payments are <strong>never made except on the certificates of the officers in charge<\/strong>. The accounts of additions and alterations are kept <strong>quite distinct<\/strong> from the rest of the work, and payment for them may be made before completion if their detailed measurements have been made and the contract so provides.<\/p>\r\n\r\n <div class=\"callout amber\">\r\n <div class=\"callout-label\">Intermediate vs final payment<\/div>\r\n <ul class=\"note-list amber\" style=\"margin:0;\">\r\n <li><span class=\"nl-tag\">Intermediate<\/span><span class=\"nl-text\">A certificate by a responsible officer <strong>not below the rank of Sub-divisional Officer<\/strong> that, by superficial\/general measurement (the method being specified), the value of work done is <strong>not less than a specified amount<\/strong> and conforms to the contract. Where the SDO gives it, the Divisional Officer remains responsible for the correctness of payments as primary disbursing officer.<\/span><\/li>\r\n <li><span class=\"nl-tag\">Final<\/span><span class=\"nl-text\">In addition to detailed measurements of additions\/alterations, a <strong>certificate of completion signed by the Divisional Officer<\/strong> (para 106, CPWD Code) is required.<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"c11-forms\">\r\n <span class=\"section-badge purple\">§ Para 11.3<\/span>\r\n <h3>Forms of bills \u2014 27-A & 27-B<\/h3>\r\n <\/div>\r\n\r\n <table class=\"compare-table\">\r\n <colgroup><col style=\"width:24%\"><col style=\"width:56%\"><col style=\"width:20%\"><\/colgroup>\r\n <thead><tr><th>Bill<\/th><th>Use<\/th><th>Form<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td class=\"label-cell\">Intermediate payment<\/td><td>No details of work done are reproduced (only an MB reference for additions\/alterations). Provides for <strong>Secured Advances<\/strong> \u2014 when allowed, an <strong>Indenture in Form 31<\/strong> is taken and a detailed materials account kept in Part II of the bill.<\/td><td class=\"code-cell\">Form 27-A<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Final payment<\/td><td>Only the details of additions\/alterations are given; the completion certificates suffice for the rest. The contractor adds, in his own hand, that payment is in full settlement. <strong>Printed on yellow paper.<\/strong><\/td><td class=\"code-cell\">Form 27-B<\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n\r\n <div class=\"section-heading-block\" id=\"c11-subs\">\r\n <span class=\"section-badge gold\">§ Para 11.4 \u2013 11.5<\/span>\r\n <h3>Subsidiary works accounts & the contractor's ledger<\/h3>\r\n <\/div>\r\n\r\n <div class=\"callout gold\">\r\n <div class=\"callout-label\">How lump-sum payments route through the suspense heads<\/div>\r\n <ul class=\"note-list gold\" style=\"margin:0;\">\r\n <li><span class=\"nl-tag\">11.4.2<\/span><span class=\"nl-text\">All <strong>intermediate payments are regarded as advances<\/strong> made to the contractor; the Works Abstract and Register of Works apply <em>mutatis mutandis<\/em>.<\/span><\/li>\r\n <li><span class=\"nl-tag\">11.4.3<\/span><span class=\"nl-text\">Payments for measured additions\/alterations and for the lump-sum work go to the suspense head <strong>\"Contractors \u2013 Advance Payments\"<\/strong>. If a portion is withheld as security, only the <strong>net amount<\/strong> is entered as the advance.<\/span><\/li>\r\n <li><span class=\"nl-tag\">11.4.4<\/span><span class=\"nl-text\">Secured advances on Form 27-A → <strong>\"Contractors \u2013 Secured Advances\"<\/strong>; other recoverable payments (incl. value of materials) → <strong>\"Contractors \u2013 Other Transactions\"<\/strong>.<\/span><\/li>\r\n <li><span class=\"nl-tag\">11.4.5<\/span><span class=\"nl-text\">From the final bill (27-B), the total advances are <strong>deducted by short payment<\/strong> and shown as <strong>minus figures<\/strong> under the suspense heads where the plus figures are already outstanding.<\/span><\/li>\r\n <li><span class=\"nl-tag\">11.5.1<\/span><span class=\"nl-text\">Transactions are maintained in the <strong>Contractor's Ledger, Form CPWA 43<\/strong>.<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n \r\n <div class=\"ix\" id=\"quiz11\">\r\n <div class=\"ix-head\">\r\n <span class=\"ix-chip\">Self-test<\/span>\r\n <h4>Chapter 11 Quiz \u2014 lump-sum contracts<\/h4>\r\n <\/div>\r\n <div class=\"ix-body\">\r\n <p class=\"ix-help\">Six questions from Chapter 11. Pick an answer to lock it; the explanation appears below.<\/p>\r\n <div id=\"quizStage11\"><\/div>\r\n <div class=\"quiz-foot\">\r\n <span class=\"quiz-score\" id=\"quizScore11\">Score 0 \/ 0<\/span>\r\n <button class=\"quiz-btn\" id=\"quizNext11\" disabled>Next →<\/button>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"recap\" id=\"c11-recap\">\r\n <div class=\"recap-title\">⚡ Chapter 11 \u2014 Quick Recap<\/div>\r\n <table>\r\n <thead><tr><th>Concept<\/th><th>Key Fact<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td>Lump-sum contract<\/td><td>Complete work for a <strong>fixed sum<\/strong>; schedule of rates only for additions\/alterations<\/td><\/tr>\r\n <tr><td>Detailed measurements<\/td><td>Required <strong>only<\/strong> for additions & alterations<\/td><\/tr>\r\n <tr><td>Intermediate certificate<\/td><td>By officer <strong>not below SDO<\/strong> (value not less than a specified amount)<\/td><\/tr>\r\n <tr><td>Final payment<\/td><td>Completion certificate signed by the <strong>Divisional Officer<\/strong><\/td><\/tr>\r\n <tr><td>Bill forms<\/td><td><strong>27-A<\/strong> intermediate \u00b7 <strong>27-B<\/strong> final (yellow paper)<\/td><\/tr>\r\n <tr><td>Intermediate payments<\/td><td>Treated as advances → <strong>\"Contractors \u2013 Advance Payments\"<\/strong><\/td><\/tr>\r\n <tr><td>Contractor's Ledger<\/td><td><strong>Form CPWA 43<\/strong><\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n <\/div>\r\n\r\n <\/section>\r\n\r\n \r\n <section class=\"chapter-pane\" id=\"pane-ch12\" data-chapter=\"12\">\r\n\r\n <div class=\"chapter-heading-block\" id=\"c12-intro\">\r\n <span class=\"chapter-badge\">CH 12 \u00b7 MANUFACTURE ACCOUNTS<\/span>\r\n <h2>Manufacture Accounts<\/h2>\r\n <\/div>\r\n\r\n <div class=\"def-card\">\r\n <div class=\"def-label\">Para 12.1.1 \u2014 when a Manufacture Account is kept<\/div>\r\n <div class=\"def-text\">\r\n When materials are <strong>manufactured departmentally<\/strong> \u2014 for general requirements or for a particular work \u2014 a separate <strong>Manufacture Account<\/strong> is kept of each manufacture's transactions, maintained in the same way as the accounts of a work.\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"callout slate\">\r\n <div class=\"callout-label\">Records & the rule against open-ended accounts (12.1.2 \u2013 12.1.4)<\/div>\r\n <ul class=\"note-list slate\" style=\"margin:0;\">\r\n <li><span class=\"nl-tag\">Job card<\/span><span class=\"nl-text\">A <strong>job card<\/strong> is opened for each job, from which the cost of <strong>\"operation\"<\/strong> and <strong>\"out-turn\"<\/strong> can be ascertained directly.<\/span><\/li>\r\n <li><span class=\"nl-tag\">Register<\/span><span class=\"nl-text\">Progress is recorded in the <strong>Register of Manufacture (Form CPWA 42)<\/strong>.<\/span><\/li>\r\n <li><span class=\"nl-tag\">Closing<\/span><span class=\"nl-text\">Accounts must <strong>not remain open indefinitely<\/strong> \u2014 seasonal operations are closed as the season ends; continuous operations are closed periodically but <strong>at least once a year<\/strong>.<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"c12-ops\">\r\n <span class=\"section-badge amber\">§ Para 12.2<\/span>\r\n <h3>Operation charges<\/h3>\r\n <\/div>\r\n\r\n <p>A Manufacture Account is debited directly with <strong>(1) the value of raw materials<\/strong> issued from stock or otherwise, <strong>(2) the cost of labour<\/strong> employed, and <strong>(3) other incidental charges<\/strong> of the operations.<\/p>\r\n\r\n <div class=\"callout amber\">\r\n <div class=\"callout-label\">Special incidental (capital) charges (12.2.2)<\/div>\r\n <ul class=\"note-list amber\" style=\"margin:0;\">\r\n <li><span class=\"nl-tag\">(a)<\/span><span class=\"nl-text\">Capital charges (land, kilns, special plant) for a manufacture <strong>within a single season<\/strong> are debited <strong>wholly<\/strong> to that manufacture's account.<\/span><\/li>\r\n <li><span class=\"nl-tag\">(b)<\/span><span class=\"nl-text\">For a manufacture <strong>over more than one season<\/strong>, capital charges first go to a special account under the sub-head <strong>\"Land, Kilns, etc.\" of the Stock Account<\/strong>, recovered in <strong>suitable instalments<\/strong> by debit to each season's Operation Account.<\/span><\/li>\r\n <li><span class=\"nl-tag\">(c)<\/span><span class=\"nl-text\">If undertaken <strong>on behalf of others<\/strong>, establishment \/ tools & plant charges are levied if leviable under the rules (Appendix 4).<\/span><\/li>\r\n <li><span class=\"nl-tag\">(d)<\/span><span class=\"nl-text\">Otherwise <strong>no charge<\/strong> for general establishment, ordinary T&P, or interest on capital cost \u2014 though all these are included in any <strong>proforma<\/strong> accounts comparing departmental cost with suppliers' rates.<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n <p><strong>Road metal digging is NOT treated as a manufacture account<\/strong> \u2014 the charges for land and quarries follow paragraph 7.4.5.<\/p>\r\n\r\n <div class=\"section-heading-block\" id=\"c12-general\">\r\n <span class=\"section-badge purple\">§ Para 12.3<\/span>\r\n <h3>The general account \u2014 manufacture as a suspense head<\/h3>\r\n <\/div>\r\n\r\n <div class=\"callout purple\">\r\n <div class=\"callout-label\">How manufacture sits within the Stock Suspense Account<\/div>\r\n <ul class=\"note-list purple\" style=\"margin:0;\">\r\n <li><span class=\"nl-tag\">Nature<\/span><span class=\"nl-text\">A Manufacture Account is <strong>essentially a suspense account<\/strong> \u2014 its cost cannot be cleared finally until operations close; it is recorded under a distinct sub-head <strong>\"Manufacture\"<\/strong> of the Stock Suspense Account.<\/span><\/li>\r\n <li><span class=\"nl-tag\">Operations<\/span><span class=\"nl-text\"><strong>\"Operations\" charges<\/strong> are shown as <strong>receipts of Stock<\/strong> under \"Manufacture\", while the stock material issued to manufacture is simultaneously treated as an <strong>issue of Stock<\/strong>.<\/span><\/li>\r\n <li><span class=\"nl-tag\">Out-turn<\/span><span class=\"nl-text\">All <strong>out-turn<\/strong> is first brought formally on to the Stock account by crediting its value to \"Manufacture\" and showing the articles as receipts of Stock.<\/span><\/li>\r\n <li><span class=\"nl-tag\">No 10%<\/span><span class=\"nl-text\"><strong>No supervision charge<\/strong> is leviable on materials manufactured on behalf of others that are passed formally through the Stock account.<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n \r\n <div class=\"ix\" id=\"quiz12\">\r\n <div class=\"ix-head\">\r\n <span class=\"ix-chip\">Self-test<\/span>\r\n <h4>Chapter 12 Quiz \u2014 manufacture accounts<\/h4>\r\n <\/div>\r\n <div class=\"ix-body\">\r\n <p class=\"ix-help\">Five questions from Chapter 12. Pick an answer to lock it; the explanation appears below.<\/p>\r\n <div id=\"quizStage12\"><\/div>\r\n <div class=\"quiz-foot\">\r\n <span class=\"quiz-score\" id=\"quizScore12\">Score 0 \/ 0<\/span>\r\n <button class=\"quiz-btn\" id=\"quizNext12\" disabled>Next →<\/button>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"recap\" id=\"c12-recap\">\r\n <div class=\"recap-title\">⚡ Chapter 12 \u2014 Quick Recap<\/div>\r\n <table>\r\n <thead><tr><th>Concept<\/th><th>Key Fact<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td>Register of Manufacture<\/td><td><strong>Form CPWA 42<\/strong>; job card per job (operation & out-turn)<\/td><\/tr>\r\n <tr><td>Closing<\/td><td>Seasonal → at season-end; continuous → <strong>at least once a year<\/strong><\/td><\/tr>\r\n <tr><td>Debits to the account<\/td><td>Raw materials + labour + incidental charges<\/td><\/tr>\r\n <tr><td>Multi-season capital charges<\/td><td>To sub-head <strong>\"Land, Kilns, etc.\"<\/strong>, recovered in instalments<\/td><\/tr>\r\n <tr><td>Road metal digging<\/td><td><strong>Not<\/strong> a manufacture account (para 7.4.5)<\/td><\/tr>\r\n <tr><td>Nature of the account<\/td><td>A <strong>suspense account<\/strong> \u2014 sub-head \"Manufacture\" of Stock<\/td><\/tr>\r\n <tr><td>Supervision charge for others<\/td><td><strong>Not<\/strong> leviable when passed through Stock<\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n <\/div>\r\n\r\n <\/section>\r\n\r\n \r\n <section class=\"chapter-pane\" id=\"pane-ch13\" data-chapter=\"13\">\r\n\r\n <div class=\"chapter-heading-block\" id=\"c13-intro\">\r\n <span class=\"chapter-badge\">CH 13 \u00b7 SUSPENSE ACCOUNTS<\/span>\r\n <h2>Suspense Accounts<\/h2>\r\n <\/div>\r\n\r\n <div class=\"def-card\">\r\n <div class=\"def-label\">Para 13.1.1 \u2014 the suspense architecture<\/div>\r\n <div class=\"def-text\">\r\n Under the Minor Head <strong>\"799 \u2013 Suspense\"<\/strong> (within functional Budgeted Major Heads such as 2059-Public Works in the Consolidated Fund) sit up to three sub-heads. They are of a <strong>temporary character<\/strong> \u2014 every transaction is ultimately removed by payment, recovery or adjustment, and the credits are treated as a <strong>reduction of expenditure<\/strong>.\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"callout teal\">\r\n <div class=\"callout-label\">The suspense heads at a glance<\/div>\r\n <ul class=\"note-list teal\" style=\"margin:0;\">\r\n <li><span class=\"nl-tag\">799(1)<\/span><span class=\"nl-text\"><strong>Stock<\/strong> \u2014 materials held for general purposes.<\/span><\/li>\r\n <li><span class=\"nl-tag\">799(2)<\/span><span class=\"nl-text\"><strong>Miscellaneous Works Advances<\/strong> \u2014 recoverable items pending clearance.<\/span><\/li>\r\n <li><span class=\"nl-tag\">799(3)<\/span><span class=\"nl-text\"><strong>Workshop Suspense<\/strong> \u2014 direct outlay on workshop jobs.<\/span><\/li>\r\n <li><span class=\"nl-tag\">8658\/129<\/span><span class=\"nl-text\"><strong>Material Purchase Settlement Suspense Account<\/strong> (Public Account) \u2014 settles suppliers' dues when not paid in the month of receipt.<\/span><\/li>\r\n <li><span class=\"nl-tag\">8658\/107<\/span><span class=\"nl-text\"><strong>Cash Settlement Suspense Account<\/strong> \u2014 inter-departmental transactions with the Cabinet Secretariat & Ministry of Defence.<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"c13-mpssa\">\r\n <span class=\"section-badge gold\">§ Para 13.2<\/span>\r\n <h3>Material Purchase Settlement Suspense Account (MPSSA)<\/h3>\r\n <\/div>\r\n\r\n <div class=\"callout gold\">\r\n <div class=\"callout-label\">How \"129 \u2013 MPSSA\" under \"8658\" operates<\/div>\r\n <ul class=\"note-list gold\" style=\"margin:0;\">\r\n <li><span class=\"nl-tag\">Credit<\/span><span class=\"nl-text\">Value credited <strong>immediately<\/strong> if materials are for a <strong>specific work<\/strong> (so the work's account takes cognizance at once), or <strong>on closing the month<\/strong> if for <strong>stock<\/strong> and unpaid (to keep quantity and value accounts in agreement).<\/span><\/li>\r\n <li><span class=\"nl-tag\">53A<\/span><span class=\"nl-text\">A single <strong>Omnibus Transfer Entry Order (Form 53A)<\/strong> may cover all stores purchased for specific works in a sub-division during a month, written up as each transaction occurs.<\/span><\/li>\r\n <li><span class=\"nl-tag\">Estimate<\/span><span class=\"nl-text\">If the actual value is not known, an <strong>estimated figure<\/strong> is adopted, the difference adjusted later by plus\/minus credit.<\/span><\/li>\r\n <li><span class=\"nl-tag\">Clear<\/span><span class=\"nl-text\">On payment\/adjustment the amount is a <strong>minus credit<\/strong> to \"129-MPSSA\", clearing the outstanding credit; unclaimed balances follow the deposit-lapse procedure (para 15.4.1).<\/span><\/li>\r\n <li><span class=\"nl-tag\">Form 67<\/span><span class=\"nl-text\">Kept in the <strong>Suspense Register (Form 67)<\/strong> on separate folios for (1) Purchases for Stock and (2) Purchases for specific works.<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"c13-stock\">\r\n <span class=\"section-badge amber\">§ Para 13.3<\/span>\r\n <h3>Stock<\/h3>\r\n <\/div>\r\n\r\n <p>The head <strong>\"Stock\"<\/strong> is opened in divisions maintaining stock for general purposes (and where no stock is kept, only when manufacture operations are undertaken). It is <strong>debited<\/strong> with all acquisition and manufacture expenditure and <strong>credited<\/strong> with the value of materials issued, sold or transferred; the balance is the book value of materials in stock plus unadjusted manufacture charges. The money limit for the <strong>stock reserve<\/strong> applies only to materials acquired\/manufactured for stock \u2014 excesses are permissible only from unadjusted manufacture on sanctioned works.<\/p>\r\n\r\n <div class=\"callout amber\">\r\n <div class=\"callout-label\">The eleven sub-heads of the Stock account (13.3.4)<\/div>\r\n <p style=\"margin:0 0 12px;\">The first eight may be replaced locally by other suitable heads if necessary; the \"Handling and other Incidental Charges\" balance is brought to nil at the time of profit\/loss adjustment (para 7.2.34):<\/p>\r\n <ol class=\"parts-list decimal amber\" style=\"margin:0;\">\r\n <li>Small Stores<\/li>\r\n <li>Building Materials<\/li>\r\n <li>Timber<\/li>\r\n <li>Metals<\/li>\r\n <li>Fuel<\/li>\r\n <li>Painters' Stores<\/li>\r\n <li>House Fittings<\/li>\r\n <li>Miscellaneous Stores<\/li>\r\n <li>Land, Kilns, etc.<\/li>\r\n <li>Manufacture<\/li>\r\n <li>Handling & other Incidental Charges<\/li>\r\n <\/ol>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"c13-mwa\">\r\n <span class=\"section-badge red\">§ Para 13.4<\/span>\r\n <h3>Miscellaneous Works Advances<\/h3>\r\n <\/div>\r\n\r\n <div class=\"callout red\">\r\n <div class=\"callout-label\">The four classes of transactions (13.4.1)<\/div>\r\n <ul class=\"note-list red\" style=\"margin:0;\">\r\n <li><span class=\"nl-tag\">(1)<\/span><span class=\"nl-text\"><strong>Sales on credit<\/strong> \u2014 value (plus recoverable supervision charges) debited here so stock\/work accounts stay correct and recovery is watched.<\/span><\/li>\r\n <li><span class=\"nl-tag\">(2)<\/span><span class=\"nl-text\"><strong>Expenditure on Deposit Works in excess of deposits received<\/strong> \u2014 charged here annually pending recovery (action taken at once).<\/span><\/li>\r\n <li><span class=\"nl-tag\">(3)<\/span><span class=\"nl-text\"><strong>Losses, retrenchments, errors etc.<\/strong> \u2014 deficiencies\/actual losses of cash or stock, errors awaiting adjustment, recoverable retrenchments from Government servants.<\/span><\/li>\r\n <li><span class=\"nl-tag\">(4)<\/span><span class=\"nl-text\"><strong>Other items<\/strong> \u2014 debits whose allocation is unknown or cannot be adjusted until recovery\/settlement\/write-off (e.g. municipal taxes paid for licensees pending recovery).<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n <p>Items are cleared by <strong>actual recovery or by sanctioned transfer<\/strong>; an item that becomes irrecoverable is <strong>not transferred until ordered to be written off<\/strong>. Detailed accounts are in <strong>Form 67<\/strong>; for the deposit-work class, details are taken from the <strong>Schedule of Deposit Works (Form 65)<\/strong>. (Note: no charge is debited here merely for absence of sanction or appropriation, except class (2).)<\/p>\r\n\r\n <div class=\"section-heading-block\" id=\"c13-workshop\">\r\n <span class=\"section-badge purple\">§ Para 13.5<\/span>\r\n <h3>Workshop Suspense<\/h3>\r\n <\/div>\r\n\r\n <ul class=\"icon-list\">\r\n <li><span class=\"ico\">🏭<\/span><span><strong>13.5.1 \u2014 what passes through it:<\/strong> all <strong>direct outlay<\/strong> on jobs and other workshop operations passes through \"Workshop Suspense\", with a <strong>separate account per job\/operation<\/strong> so general charges can be distributed before the recoverable cost is fixed.<\/span><\/li>\r\n <li><span class=\"ico\">♻️<\/span><span><strong>13.5.2 \u2014 removal:<\/strong> recorded expenditure leaves the suspense head only when (and to the extent) an adjustment is made against the deposit received or the service head concerned; transfers between jobs are made by <strong>plus and minus debit<\/strong> entries.<\/span><\/li>\r\n <li><span class=\"ico\">✅<\/span><span><strong>13.5.3 \u2014 completion:<\/strong> on completing a job, outstanding charges are debited to the head concerned as soon as possible; where this cannot be done (e.g. excess over deposit), the unadjusted amount is transferred to <strong>Miscellaneous Works Advances<\/strong> pending settlement.<\/span><\/li>\r\n <\/ul>\r\n\r\n \r\n <div class=\"ix\" id=\"quiz13\">\r\n <div class=\"ix-head\">\r\n <span class=\"ix-chip\">Self-test<\/span>\r\n <h4>Chapter 13 Quiz \u2014 suspense accounts<\/h4>\r\n <\/div>\r\n <div class=\"ix-body\">\r\n <p class=\"ix-help\">Seven questions from Chapter 13. Pick an answer to lock it; the explanation appears below.<\/p>\r\n <div id=\"quizStage13\"><\/div>\r\n <div class=\"quiz-foot\">\r\n <span class=\"quiz-score\" id=\"quizScore13\">Score 0 \/ 0<\/span>\r\n <button class=\"quiz-btn\" id=\"quizNext13\" disabled>Next →<\/button>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"recap\" id=\"c13-recap\">\r\n <div class=\"recap-title\">⚡ Chapter 13 \u2014 Quick Recap<\/div>\r\n <table>\r\n <thead><tr><th>Concept<\/th><th>Key Fact<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td>Three \"799-Suspense\" sub-heads<\/td><td><strong>Stock \u00b7 Misc. Works Advances \u00b7 Workshop Suspense<\/strong><\/td><\/tr>\r\n <tr><td>Suspense credits<\/td><td>Treated as <strong>reduction of expenditure<\/strong><\/td><\/tr>\r\n <tr><td>MPSSA head<\/td><td><strong>129<\/strong> under <strong>8658<\/strong> \u2014 suppliers' dues unpaid in month of receipt<\/td><\/tr>\r\n <tr><td>Cash Settlement Suspense<\/td><td><strong>107<\/strong> under 8658 \u2014 Cabinet Secretariat & Defence<\/td><\/tr>\r\n <tr><td>Omnibus Transfer Entry Order<\/td><td><strong>Form 53A<\/strong>; Suspense Register <strong>Form 67<\/strong><\/td><\/tr>\r\n <tr><td>Stock sub-heads<\/td><td><strong>Eleven<\/strong>, incl. Land\/Kilns, Manufacture, Handling charges<\/td><\/tr>\r\n <tr><td>Misc. Works Advances \u2014 4 classes<\/td><td>Sales on credit \u00b7 Deposit-work excess \u00b7 Losses\/errors \u00b7 Other items<\/td><\/tr>\r\n <tr><td>Workshop job completion<\/td><td>Excess over deposit → <strong>Misc. Works Advances<\/strong><\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n <\/div>\r\n\r\n <\/section>\r\n \r\n <section class=\"chapter-pane\" id=\"pane-ch14\" data-chapter=\"14\">\r\n\r\n <div class=\"chapter-heading-block\" id=\"c14-intro\">\r\n <span class=\"chapter-badge\">CH 14 \u00b7 WORKSHOP ACCOUNTS<\/span>\r\n <h2>Workshop Accounts<\/h2>\r\n <\/div>\r\n\r\n <div class=\"def-card\">\r\n <div class=\"def-label\">Para 14.1 \u2014 what accounts a workshop keeps<\/div>\r\n <div class=\"def-text\">\r\n The accounts depend on the <strong>size of the shop<\/strong>: a <strong>small shop<\/strong> (repairs of T&P or small manufacture) uses the forms for repair works or manufacture; <strong>larger workshops<\/strong> with special plant are treated as separate sub-divisions\/divisions \u2014 kept on a <strong>quasi-commercial<\/strong> system if commercial in character, or on this Chapter's rules if run mainly for departmental purposes.\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"callout amber\">\r\n <div class=\"callout-label\">The estimate & the rule on recovery (14.1.4 \u2013 14.1.5)<\/div>\r\n <ul class=\"note-list amber\" style=\"margin:0;\">\r\n <li><span class=\"nl-tag\">Estimate<\/span><span class=\"nl-text\">Every job needs a <strong>sanctioned estimate of cost<\/strong> (covering all charges incl. indirect percentages), accepted by the indenting party. The amount realised is based on <strong>actual cost<\/strong> incl. indirect charges, while the limit the officer-in-charge may incur without further authority is the <strong>accepted estimate<\/strong>.<\/span><\/li>\r\n <li><span class=\"nl-tag\">Pay first<\/span><span class=\"nl-text\">No work is undertaken for <strong>municipalities or private parties<\/strong> until the <strong>whole estimated cost<\/strong> (incl. supervision, profit) has been paid; relaxable for Government offices on an undertaking to pay actual charges (deducted from pay).<\/span><\/li>\r\n <li><span class=\"nl-tag\">Pending<\/span><span class=\"nl-text\">The cost of operations is charged monthly to <strong>\"Miscellaneous Works Advances\"<\/strong> pending recovery.<\/span><\/li>\r\n <li><span class=\"nl-tag\">Undertaking<\/span><span class=\"nl-text\">Before work commences, an <strong>undertaking is taken from the party<\/strong> that it will <strong>not hold the Department responsible for loss by fire, theft or any unforeseen factor<\/strong>.<\/span><\/li>\r\n <li><span class=\"nl-tag\">Revised<\/span><span class=\"nl-text\">If the original estimate is <strong>likely to be appreciably exceeded<\/strong>, a <strong>revised estimate<\/strong> must be prepared and got accepted before the extra cost is incurred.<\/span><\/li>\r\n <li><span class=\"nl-tag\">Multi-yr<\/span><span class=\"nl-text\">Where a job for another division\/department\/Government is likely to <strong>extend beyond one financial year<\/strong>, the <strong>cost limit for each financial year is settled beforehand<\/strong>.<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"c14-charges\">\r\n <span class=\"section-badge teal\">§ Para 14.2<\/span>\r\n <h3>Direct & indirect charges<\/h3>\r\n <\/div>\r\n\r\n <p>Capital charges on buildings, plant, machinery and stock \u2014 and their maintenance and the general establishment \u2014 are accounted for as <strong>ordinary Public Works transactions<\/strong> under the major head concerned (2059\/0059 for Civil Works; 4701\/0701\/2701 for irrigation). All <strong>other operating expenses<\/strong> are debitable to the jobs and pass through the suspense head <strong>\"Workshop Suspense\"<\/strong>: charges exclusive to a job are debited at once, general charges are apportioned by a definite procedure.<\/p>\r\n\r\n <div class=\"callout teal\">\r\n <div class=\"callout-label\">Settlement & the indirect-charge percentages (14.2.4 \u2013 14.2.5)<\/div>\r\n <ul class=\"note-list teal\" style=\"margin:0;\">\r\n <li><span class=\"nl-tag\">Monthly<\/span><span class=\"nl-text\">Job costs are cleared\/adjusted <strong>month by month<\/strong> \u2014 except a job may be settled <strong>once a year in March<\/strong> (or earlier if completed) when the <strong>total annual cost is not larger than Rs 500<\/strong> or monthly settlement is inconvenient to the indenting party.<\/span><\/li>\r\n <li><span class=\"nl-tag\">(a)\u2013(e)<\/span><span class=\"nl-text\">Each job is debited directly (not via Workshop Suspense) with percentages for indirect charges: <strong>(a) supervision, (b) interest on capital cost, (c) maintenance, (d) depreciation, (e) establishment charges<\/strong> (incl. \u00bc% audit & accounts).<\/span><\/li>\r\n <li><span class=\"nl-tag\">Bases<\/span><span class=\"nl-text\"><strong>Supervision %<\/strong> is on the <strong>value of materials<\/strong> issued to the job; the others on the <strong>total cost of labour and stores<\/strong>; a <strong>profit %<\/strong> is usual except for jobs for other Government divisions.<\/span><\/li>\r\n <li><span class=\"nl-tag\">103<\/span><span class=\"nl-text\">Establishment % on works for other Governments\/Local Funds\/Private Parties is a <strong>revenue receipt<\/strong> credited to <strong>\"103-Recovery of percentage charges\"<\/strong> under 0059-Public Works.<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"c14-annual\">\r\n <span class=\"section-badge purple\">§ Para 14.3<\/span>\r\n <h3>The annual proforma account<\/h3>\r\n <\/div>\r\n\r\n <div class=\"cat-grid three\">\r\n <div class=\"cat-card a\">\r\n <div class=\"cat-label\">(i)<\/div>\r\n <div class=\"cat-title\">Capital Account<\/div>\r\n <p>Values (after depreciation) of buildings, machinery, plant & stock, plus the outstanding Workshop Suspense balance.<\/p>\r\n <\/div>\r\n <div class=\"cat-card b\">\r\n <div class=\"cat-label\">(ii)<\/div>\r\n <div class=\"cat-title\">Out-turn Account<\/div>\r\n <p>Charges on labour, stores and the general & indirect charges, in the necessary detail.<\/p>\r\n <\/div>\r\n <div class=\"cat-card d\">\r\n <div class=\"cat-label\">(iii)<\/div>\r\n <div class=\"cat-title\">Profit & Loss Account<\/div>\r\n <p>Actual working liabilities (interest, maintenance, depreciation, establishment) vs the percentage charges recovered.<\/p>\r\n <\/div>\r\n <\/div>\r\n\r\n <p>The <strong>Chief Controller of Accounts<\/strong> reviews the annual accounts in consultation with the officer-in-charge, reporting on the financial working and the need to revise the percentages fixed under 14.2.5.<\/p>\r\n\r\n \r\n <div class=\"ix\" id=\"quiz14\">\r\n <div class=\"ix-head\">\r\n <span class=\"ix-chip\">Self-test<\/span>\r\n <h4>Chapter 14 Quiz \u2014 workshop accounts<\/h4>\r\n <\/div>\r\n <div class=\"ix-body\">\r\n <p class=\"ix-help\">Six questions from Chapter 14. Pick an answer to lock it; the explanation appears below.<\/p>\r\n <div id=\"quizStage14\"><\/div>\r\n <div class=\"quiz-foot\">\r\n <span class=\"quiz-score\" id=\"quizScore14\">Score 0 \/ 0<\/span>\r\n <button class=\"quiz-btn\" id=\"quizNext14\" disabled>Next →<\/button>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"recap\" id=\"c14-recap\">\r\n <div class=\"recap-title\">⚡ Chapter 14 \u2014 Quick Recap<\/div>\r\n <table>\r\n <thead><tr><th>Concept<\/th><th>Key Fact<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td>Small shop accounts<\/td><td>Kept on <strong>repair-work \/ manufacture<\/strong> forms<\/td><\/tr>\r\n <tr><td>Work for private parties<\/td><td>Whole estimated cost <strong>paid in advance<\/strong><\/td><\/tr>\r\n <tr><td>Direct job charges<\/td><td>Through suspense head <strong>\"Workshop Suspense\"<\/strong><\/td><\/tr>\r\n <tr><td>Annual settlement allowed if<\/td><td>Total cost <strong>not larger than Rs 500<\/strong>, or monthly inconvenient<\/td><\/tr>\r\n <tr><td>Indirect-charge percentages<\/td><td>Supervision \u00b7 interest \u00b7 maintenance \u00b7 depreciation \u00b7 establishment<\/td><\/tr>\r\n <tr><td>Supervision % basis<\/td><td>On the <strong>value of materials<\/strong> issued to the job<\/td><\/tr>\r\n <tr><td>Establishment % for others<\/td><td>Revenue receipt → <strong>\"103-Recovery of percentage charges\"<\/strong><\/td><\/tr>\r\n <tr><td>Annual proforma accounts<\/td><td><strong>Capital \u00b7 Out-turn \u00b7 Profit & Loss<\/strong>; reviewed by the CCA<\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n <\/div>\r\n\r\n <\/section>\r\n\r\n \r\n <section class=\"chapter-pane\" id=\"pane-ch15\" data-chapter=\"15\">\r\n\r\n <div class=\"chapter-heading-block\" id=\"c15-intro\">\r\n <span class=\"chapter-badge\">CH 15 \u00b7 DEPOSITS<\/span>\r\n <h2>Deposits<\/h2>\r\n <\/div>\r\n\r\n <div class=\"callout slate\">\r\n <div class=\"callout-label\">Two kinds of deposit transaction (15.1.1)<\/div>\r\n <ul class=\"note-list slate\" style=\"margin:0;\">\r\n <li><span class=\"nl-tag\">1<\/span><span class=\"nl-text\"><strong>Public Works Deposits<\/strong> \u2014 pass through the regular accounts; five classes: (a) cash security of subordinates, (b) cash security of contractors, (c) deposit for work (other than Takavi) to be done, (d) sums due to contractors on closed accounts, (e) miscellaneous deposits.<\/span><\/li>\r\n <li><span class=\"nl-tag\">2<\/span><span class=\"nl-text\"><strong>Interest-bearing securities<\/strong> \u2014 deposited by subordinates and contractors; these <strong>do not pass through the regular accounts<\/strong> of the division.<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"c15-security\">\r\n <span class=\"section-badge amber\">§ Para 15.2<\/span>\r\n <h3>Security deposits<\/h3>\r\n <\/div>\r\n\r\n <p>Security deposits are covered by a <strong>bond or agreement<\/strong> setting the conditions of holding, refund or appropriation, referenced in the Deposit Register or Register of Securities. The Code recognises a long list of interest-bearing forms \u2014 Government promissory notes & stock certificates (accepted at <strong>5% below market price or face value, whichever is less<\/strong>), Post Office certificates, Pass Books, municipal\/Port Trust debentures, bank deposit receipts, bank guarantee bonds, Kisan Vikas Patra, and more.<\/p>\r\n\r\n <div class=\"callout amber\">\r\n <div class=\"callout-label\">Key security-deposit rules<\/div>\r\n <ul class=\"note-list amber\" style=\"margin:0;\">\r\n <li><span class=\"nl-tag\">Fidelity<\/span><span class=\"nl-text\">A <strong>Fidelity Bond (Form GFR 34)<\/strong> may be accepted from a <strong>Government servant but NOT from a private party<\/strong>.<\/span><\/li>\r\n <li><span class=\"nl-tag\">Bank G.<\/span><span class=\"nl-text\"><strong>Bank guarantee bonds<\/strong> are an acceptable form of security; the acceptance ceiling is graded by officer rank (e.g. guarantees up to <strong>Rs 5 crore<\/strong> by the higher executive officers), and <strong>10-year Social Security \/ National Savings Certificates<\/strong> may also be pledged.<\/span><\/li>\r\n <li><span class=\"nl-tag\">Urban bank<\/span><span class=\"nl-text\"><strong>Cheques\/drafts of big Urban Banks<\/strong> whose <strong>working capital exceeds Rs 5 crore<\/strong> are acceptable; a cheque\/draft from a private party must be <strong>encashed and the amount credited as security before the work is entrusted<\/strong>.<\/span><\/li>\r\n <li><span class=\"nl-tag\">In name<\/span><span class=\"nl-text\">Post Office certificates are accepted (with the Postmaster's sanction) at their <strong>surrender value<\/strong> at the time of tender, and certificates <strong>not held in the name of the person furnishing the security are not accepted<\/strong>.<\/span><\/li>\r\n <li><span class=\"nl-tag\">Convert<\/span><span class=\"nl-text\">Cash deposits may be converted into interest-bearing forms only if the depositor <strong>desires it in writing<\/strong> and it is permissible under the rules and the bond.<\/span><\/li>\r\n <li><span class=\"nl-tag\">8443<\/span><span class=\"nl-text\">Percentage deductions from contractors' bills are credited to <strong>\"8443-Civil Deposits-108-Public Works Deposits\"<\/strong>; but if the amount per work is so small (limit <strong>Rs 500 per work<\/strong>) it may be withheld and shown under <strong>\"Contractors-Other Transactions\"<\/strong> of the work.<\/span><\/li>\r\n <li><span class=\"nl-tag\">Refund<\/span><span class=\"nl-text\">No security is repaid\/retransferred without <strong>competent authority's orders<\/strong>, except per the agreement\/bond; the depositor's acknowledgement is always obtained.<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"c15-lapsed\">\r\n <span class=\"section-badge red\">§ Para 15.4<\/span>\r\n <h3>Lapsed & confiscated deposits<\/h3>\r\n <\/div>\r\n\r\n <div class=\"callout red\">\r\n <div class=\"callout-label\">What lapses to Government at the close of March (15.4.1)<\/div>\r\n <ul class=\"note-list red\" style=\"margin:0;\">\r\n <li><span class=\"nl-tag\">(i)<\/span><span class=\"nl-text\">Deposits <strong>not exceeding Rs 25<\/strong> unclaimed for <strong>one whole account year<\/strong> (or such residuary balances).<\/span><\/li>\r\n <li><span class=\"nl-tag\">(ii)<\/span><span class=\"nl-text\">All deposits or balances <strong>above Rs 25<\/strong> unclaimed for <strong>more than three complete account years<\/strong> (Rule 189, CGRP 1983).<\/span><\/li>\r\n <li><span class=\"nl-tag\">Excepted<\/span><span class=\"nl-text\">Items under <strong>litigation or arbitration<\/strong> are <strong>not<\/strong> deemed unclaimed \u2014 they are listed separately; the claim needs <strong>PAO pre-check<\/strong> before repayment.<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n <p>Before a lapsed\/confiscated deposit is credited to Government, the original realisation is traced to prevent a double claim. A lapsed or confiscated deposit cannot be repaid <strong>without pre-check by the Pay and Accounts Officer<\/strong>, who confirms the item was received, was credited as lapsed\/confiscated, and the claimant's identity and title are certified by the Divisional Officer.<\/p>\r\n\r\n <div class=\"section-heading-block\" id=\"c15-accounts\">\r\n <span class=\"section-badge purple\">§ Para 15.5 \u2013 15.6<\/span>\r\n <h3>The accounts & their forms<\/h3>\r\n <\/div>\r\n\r\n <table class=\"compare-table\">\r\n <colgroup><col style=\"width:38%\"><col style=\"width:42%\"><col style=\"width:20%\"><\/colgroup>\r\n <thead><tr><th>Record<\/th><th>What it does<\/th><th>Form<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td class=\"label-cell\">Deposit Register<\/td><td>Month-by-month receipts, adjustments & closing balance of each deposit item (same form as the Suspense Register).<\/td><td class=\"code-cell\">CPWA 67<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Schedule of Deposits<\/td><td>Monthly extract for the PAO \u2014 Part I (account by class) + Part II (detailed extracts).<\/td><td class=\"code-cell\">CPWA 79<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Schedule of Deposit Works<\/td><td>Detailed account of deposits for works to be done.<\/td><td class=\"code-cell\">CPWA 65<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Register \/ Account of Interest-bearing Securities<\/td><td>Receipt & disposal of securities (Register); annual account for the PAO.<\/td><td class=\"code-cell\">CPWA 85 \/ 86<\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n\r\n \r\n <div class=\"ix\" id=\"quiz15\">\r\n <div class=\"ix-head\">\r\n <span class=\"ix-chip\">Self-test<\/span>\r\n <h4>Chapter 15 Quiz \u2014 deposits<\/h4>\r\n <\/div>\r\n <div class=\"ix-body\">\r\n <p class=\"ix-help\">Seven questions from Chapter 15. Pick an answer to lock it; the explanation appears below.<\/p>\r\n <div id=\"quizStage15\"><\/div>\r\n <div class=\"quiz-foot\">\r\n <span class=\"quiz-score\" id=\"quizScore15\">Score 0 \/ 0<\/span>\r\n <button class=\"quiz-btn\" id=\"quizNext15\" disabled>Next →<\/button>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"recap\" id=\"c15-recap\">\r\n <div class=\"recap-title\">⚡ Chapter 15 \u2014 Quick Recap<\/div>\r\n <table>\r\n <thead><tr><th>Concept<\/th><th>Key Fact<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td>Two kinds of deposit<\/td><td><strong>Public Works Deposits<\/strong> (regular accounts) \u00b7 <strong>Interest-bearing securities<\/strong> (outside)<\/td><\/tr>\r\n <tr><td>Govt securities accepted at<\/td><td><strong>5% below market price or face value<\/strong>, whichever is less<\/td><\/tr>\r\n <tr><td>Fidelity Bond (GFR 34)<\/td><td>From a <strong>Govt servant only<\/strong>, not a private party<\/td><\/tr>\r\n <tr><td>Percentage deductions<\/td><td>Credited to <strong>8443-Civil Deposits-108-PW Deposits<\/strong><\/td><\/tr>\r\n <tr><td>Small security withheld (\u2264 Rs 500\/work)<\/td><td>Shown under <strong>\"Contractors-Other Transactions\"<\/strong><\/td><\/tr>\r\n <tr><td>Lapse \u2014 \u2264 Rs 25<\/td><td>Unclaimed for <strong>one<\/strong> account year<\/td><\/tr>\r\n <tr><td>Lapse \u2014 > Rs 25<\/td><td>Unclaimed for <strong>more than three<\/strong> account years (Rule 189)<\/td><\/tr>\r\n <tr><td>Repaying a lapsed deposit<\/td><td>Needs <strong>PAO pre-check<\/strong><\/td><\/tr>\r\n <tr><td>Deposit Register \/ Schedule<\/td><td><strong>CPWA 67<\/strong> \/ <strong>CPWA 79<\/strong>; securities <strong>85 \/ 86<\/strong><\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n <\/div>\r\n\r\n <\/section>\r\n \r\n <section class=\"chapter-pane\" id=\"pane-ch16\" data-chapter=\"16\">\r\n\r\n <div class=\"chapter-heading-block\" id=\"c16-intro\">\r\n <span class=\"chapter-badge\">CH 16 \u00b7 NON-GOVERNMENT WORKS<\/span>\r\n <h2>Non-Government Works<\/h2>\r\n <\/div>\r\n\r\n <div class=\"callout slate\">\r\n <div class=\"callout-label\">The three classes (16.1.1)<\/div>\r\n <ul class=\"note-list slate\" style=\"margin:0;\">\r\n <li><span class=\"nl-tag\">1<\/span><span class=\"nl-text\"><strong>Deposit Works<\/strong> \u2014 executed against a deposit advanced by the party.<\/span><\/li>\r\n <li><span class=\"nl-tag\">2<\/span><span class=\"nl-text\"><strong>Local Loan Works<\/strong> \u2014 financed against a sanctioned loan.<\/span><\/li>\r\n <li><span class=\"nl-tag\">3<\/span><span class=\"nl-text\"><strong>Takavi Works<\/strong> \u2014 works for cultivators, recoverable like land revenue.<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n <p>Every Non-Government Work needs a <strong>duly sanctioned detailed estimate or requisition<\/strong>, just like a Government Work. Contributions to\/from local bodies are classified under the head most closely connected with the object (GAR 1990, Rule 68); a contribution towards a work that will become Government property is credited as a <strong>revenue receipt<\/strong>, and works already constructed or land already purchased that are <strong>transferred free of charge<\/strong> to a local body need <strong>no readjustment of cost<\/strong> (except Irrigation\/Navigation\/Drainage commercial works).<\/p>\r\n\r\n <div class=\"callout slate\">\r\n <div class=\"callout-label\">Classifying a grant-in-aid by its object (16.1)<\/div>\r\n <ul class=\"note-list slate\" style=\"margin:0;\">\r\n <li><span class=\"nl-tag\">School<\/span><span class=\"nl-text\">A grant for constructing a <strong>school<\/strong> → <strong>2202-General Education<\/strong>.<\/span><\/li>\r\n <li><span class=\"nl-tag\">Drainage<\/span><span class=\"nl-text\">A grant for a <strong>drainage system<\/strong> → <strong>2215-Water Supply & Sanitation<\/strong>.<\/span><\/li>\r\n <li><span class=\"nl-tag\">Road<\/span><span class=\"nl-text\">A grant for a <strong>road<\/strong> → <strong>3054-Roads & Bridges<\/strong>.<\/span><\/li>\r\n <li><span class=\"nl-tag\">General<\/span><span class=\"nl-text\">A grant for <strong>general purposes<\/strong> (e.g. to cover a deficit, or compensation for resumed revenue) → <strong>3604-Compensation & Assignments to Local Bodies and PRIs<\/strong>.<\/span><\/li>\r\n <li><span class=\"nl-tag\">Budget<\/span><span class=\"nl-text\">The yearly budget provision is <strong>restricted to the amount likely to be spent that financial year<\/strong>, and the grant is <strong>not paid in cash<\/strong> to the institution but settled to the CPWD division by Government-account adjustment.<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"c16-deposit\">\r\n <span class=\"section-badge teal\">§ Para 16.2<\/span>\r\n <h3>Deposit Works<\/h3>\r\n <\/div>\r\n\r\n <div class=\"callout teal\">\r\n <div class=\"callout-label\">How a Deposit Work is funded & recorded<\/div>\r\n <ul class=\"note-list teal\" style=\"margin:0;\">\r\n <li><span class=\"nl-tag\">Advance<\/span><span class=\"nl-text\">The party advances the <strong>gross estimated expenditure<\/strong> (lump-sum or instalments), credited to <strong>\"108-Public Works Deposits\" under \"8443-Civil Deposits\"<\/strong>; expenditure is debited up to the deposit, and any <strong>excess<\/strong> goes to \"Misc. Works Advances\" (para 13.4.3).<\/span><\/li>\r\n <li><span class=\"nl-tag\">33\u2153%<\/span><span class=\"nl-text\">For <strong>autonomous bodies financed entirely from Government funds<\/strong> (where receipt is assured), only <strong>33\u2153% of the estimated cost<\/strong> need be deposited in advance, the rest reimbursed via monthly bills.<\/span><\/li>\r\n <li><span class=\"nl-tag\">Form 65<\/span><span class=\"nl-text\">A consolidated monthly record of all Deposit Works is the <strong>Schedule of Deposit Works (Form 65)<\/strong>; refunds of unspent balances are shown as <strong>minus realisations<\/strong>.<\/span><\/li>\r\n <li><span class=\"nl-tag\">Split<\/span><span class=\"nl-text\">Each deposit is rateably divided into <strong>(1) works expenditure<\/strong> and <strong>(2) percentage charges<\/strong> (establishment, T&P, audit, pension), adjusted month by month.<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n <p>The same procedure applies to Deposit Works for <strong>District Boards, Municipal, Cantonment and Port Trust<\/strong> bodies.<\/p>\r\n\r\n <div class=\"section-heading-block\" id=\"c16-loan\">\r\n <span class=\"section-badge amber\">§ Para 16.3<\/span>\r\n <h3>Local Loan Works<\/h3>\r\n <\/div>\r\n\r\n <ul class=\"icon-list\">\r\n <li><span class=\"ico\">🏦<\/span><span><strong>Classification:<\/strong> expenditure incurred against a sanctioned loan is accounted under <strong>\"Loans and Advances pertaining to the Functional Major Head concerned\"<\/strong>, shown in the <strong>Schedule of Debits to Miscellaneous Heads (Form 76)<\/strong> supported by a <strong>Schedule of Works Expenditure (Form 64)<\/strong>.<\/span><\/li>\r\n <li><span class=\"ico\">💵<\/span><span><strong>Timing:<\/strong> all charges debitable to a loan are brought to account <strong>as they occur<\/strong> so the interest may be correctly calculated; percentage charges are likewise adjusted monthly in Form 64.<\/span><\/li>\r\n <\/ul>\r\n\r\n <div class=\"section-heading-block\" id=\"c16-takavi\">\r\n <span class=\"section-badge gold\">§ Para 16.4<\/span>\r\n <h3>Takavi Works<\/h3>\r\n <\/div>\r\n\r\n <div class=\"callout gold\">\r\n <div class=\"callout-label\">What makes Takavi Works different<\/div>\r\n <ul class=\"note-list gold\" style=\"margin:0;\">\r\n <li><span class=\"nl-tag\">No advance<\/span><span class=\"nl-text\">Unlike a Deposit Work, the estimated cost <strong>need NOT be deposited in advance<\/strong> \u2014 if not received in cash, it is recoverable through the <strong>District & Revenue Authorities like arrears of land revenue<\/strong> (though prompt direct recovery is encouraged).<\/span><\/li>\r\n <li><span class=\"nl-tag\">8550<\/span><span class=\"nl-text\">Transactions are recorded under <strong>\"Takavi Works Advances\" under \"8550-Civil Advances-103-Other Departmental Advances\"<\/strong>, and accounted in the <strong>Schedule of Takavi Works (Form 66)<\/strong>.<\/span><\/li>\r\n <li><span class=\"nl-tag\">Closing<\/span><span class=\"nl-text\">Construction\/special-repair accounts are closed on completion; <strong>ordinary maintenance is treated as completed on 31 October<\/strong> each year, later expenditure being a new work of the next takavi year.<\/span><\/li>\r\n <li><span class=\"nl-tag\">Recovery<\/span><span class=\"nl-text\">A certificate (work name, cultivator, authority, total expenditure, cash recovered, net recoverable) is sent in duplicate to the <strong>Collector \/ Deputy Commissioner<\/strong>; accepted amounts are credited to the Takavi Works Advances account by debit to \"Cultivators\".<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n \r\n <div class=\"ix\" id=\"quiz16\">\r\n <div class=\"ix-head\">\r\n <span class=\"ix-chip\">Self-test<\/span>\r\n <h4>Chapter 16 Quiz \u2014 non-government works<\/h4>\r\n <\/div>\r\n <div class=\"ix-body\">\r\n <p class=\"ix-help\">Seven questions from Chapter 16. Pick an answer to lock it; the explanation appears below.<\/p>\r\n <div id=\"quizStage16\"><\/div>\r\n <div class=\"quiz-foot\">\r\n <span class=\"quiz-score\" id=\"quizScore16\">Score 0 \/ 0<\/span>\r\n <button class=\"quiz-btn\" id=\"quizNext16\" disabled>Next →<\/button>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"recap\" id=\"c16-recap\">\r\n <div class=\"recap-title\">⚡ Chapter 16 \u2014 Quick Recap<\/div>\r\n <table>\r\n <thead><tr><th>Concept<\/th><th>Key Fact<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td>Three classes<\/td><td><strong>Deposit Works \u00b7 Local Loan Works \u00b7 Takavi Works<\/strong><\/td><\/tr>\r\n <tr><td>Deposit Work funding<\/td><td>Gross estimated cost advanced → <strong>8443-Civil Deposits-108<\/strong><\/td><\/tr>\r\n <tr><td>Autonomous bodies (Govt-financed)<\/td><td>Only <strong>33\u2153%<\/strong> advance needed<\/td><\/tr>\r\n <tr><td>Schedule of Deposit Works<\/td><td><strong>Form 65<\/strong><\/td><\/tr>\r\n <tr><td>Local Loan Works<\/td><td>Schedule of Debits <strong>Form 76<\/strong> + Works Expenditure <strong>Form 64<\/strong><\/td><\/tr>\r\n <tr><td>Takavi Works \u2014 advance<\/td><td><strong>Not<\/strong> required; recoverable like <strong>arrears of land revenue<\/strong><\/td><\/tr>\r\n <tr><td>Takavi head \/ schedule<\/td><td><strong>8550-Civil Advances-103<\/strong> \/ <strong>Form 66<\/strong><\/td><\/tr>\r\n <tr><td>Takavi maintenance closed<\/td><td>On <strong>31 October<\/strong> each year<\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n <\/div>\r\n\r\n <\/section>\r\n\r\n \r\n <section class=\"chapter-pane\" id=\"pane-ch17\" data-chapter=\"17\">\r\n\r\n <div class=\"chapter-heading-block\" id=\"c17-general\">\r\n <span class=\"chapter-badge\">CH 17 \u00b7 INTER-DIVISION TRANSACTIONS<\/span>\r\n <h2>Transactions with Other Divisions, Departments & Governments<\/h2>\r\n <\/div>\r\n\r\n <div class=\"def-card\">\r\n <div class=\"def-label\">Para 17.1.1 \u2014 the governing source<\/div>\r\n <div class=\"def-text\">\r\n The conditions under which one department may raise <strong>debits against another<\/strong> (same or another Government) for services rendered or articles supplied are governed by <strong>Chapter 4 of the Government Accounting Rules, 1990<\/strong>. The value of public stores issued to other departments is chargeable to them.\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"callout amber\">\r\n <div class=\"callout-label\">Land, residences, prison labour & settlement (17.1.2 \u2013 17.1.9)<\/div>\r\n <ul class=\"note-list amber\" style=\"margin:0;\">\r\n <li><span class=\"nl-tag\">Land<\/span><span class=\"nl-text\">The cost of land acquired by Civil authorities for the PWD is debitable to the PWD as <strong>part of the cost of the works<\/strong>; a special land-acquisition officer's pay\/establishment is similarly part of works cost.<\/span><\/li>\r\n <li><span class=\"nl-tag\">Residences<\/span><span class=\"nl-text\">The licence fee of buildings hired as residences for a Civil <strong>non-commercial department<\/strong> is chargeable in the <strong>PWD accounts<\/strong> (unless placed under another department by Government order).<\/span><\/li>\r\n <li><span class=\"nl-tag\">Prison<\/span><span class=\"nl-text\"><strong>Prison labour<\/strong> on Public Works: <strong>no charge<\/strong> if convicts are on Jail works; otherwise the <strong>full market value<\/strong> of the work (certified by the Divisional Officer) is charged.<\/span><\/li>\r\n <li><span class=\"nl-tag\">Settle<\/span><span class=\"nl-text\">Services\/articles between divisions are settled through <strong>Advance Payments<\/strong> (Stores \/ Service \/ Works Advance, Appendix 7-A); amounts owing to other Governments are paid by <strong>cheque or bank draft<\/strong>.<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"c17-land\">\r\n <span class=\"section-badge teal\">§ Para 17.1.6<\/span>\r\n <h3>Transfer of land & buildings between departments<\/h3>\r\n <\/div>\r\n\r\n <div class=\"callout teal\">\r\n <div class=\"callout-label\">The valuation basis depends on who is on each side<\/div>\r\n <ul class=\"note-list teal\" style=\"margin:0;\">\r\n <li><span class=\"nl-tag\">Land<\/span><span class=\"nl-text\">Transfer of <strong>land<\/strong> between Departments of Government is on a <strong>\"no profit no loss\"<\/strong> basis.<\/span><\/li>\r\n <li><span class=\"nl-tag\">Buildings<\/span><span class=\"nl-text\">Transfer of <strong>buildings\/superstructures<\/strong> is at <strong>present-day cost minus depreciation<\/strong> (valuation obtained from the PWD).<\/span><\/li>\r\n <li><span class=\"nl-tag\">PSU<\/span><span class=\"nl-text\">Allotment of land and recovery of building cost from <strong>public sector undertakings<\/strong> is at <strong>\"market value\"<\/strong> (Appendix 11, GFR 2005).<\/span><\/li>\r\n <li><span class=\"nl-tag\">Union\/State<\/span><span class=\"nl-text\">Transfers between the <strong>Union and State Governments<\/strong> are regulated by <strong>Articles 294, 295, 298 and 299<\/strong> of the Constitution and subsidiary instructions.<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"c17-procedure\">\r\n <span class=\"section-badge purple\">§ Para 17.2<\/span>\r\n <h3>Accounting procedure<\/h3>\r\n <\/div>\r\n\r\n <ul class=\"icon-list\">\r\n <li><span class=\"ico\">💳<\/span><span><strong>17.2.1 \u2014 cash settlements:<\/strong> inter-departmental transactions with the <strong>Cabinet Secretariat & Ministry of Defence<\/strong> are settled in cash (cheque\/draft), routed through the suspense head <strong>\"107-Cash Settlement Suspense Account\" under \"8658\"<\/strong> pending clearance; DGS&D purchases use the \"129-MPSSA\" mechanism.<\/span><\/li>\r\n <li><span class=\"ico\">✅<\/span><span><strong>17.2.3 \u2014 responding to a claim:<\/strong> the responding division <strong>examines every transfer claim<\/strong>; it may <strong>not<\/strong> reject a claim merely because a voucher is wanting, nor partly accept and partly reject. It is rejected altogether <strong>only if it does not pertain to the division<\/strong>; otherwise it is <strong>accepted provisionally in full<\/strong> and any dispute settled separately.<\/span><\/li>\r\n <li><span class=\"ico\">📎<\/span><span><strong>17.2.4 \u2014 support:<\/strong> a transfer to another department must be supported by <strong>proper vouchers<\/strong> or an <strong>Accounts Officer's certificate<\/strong> that the vouchers were audited and passed.<\/span><\/li>\r\n <li><span class=\"ico\">💸<\/span><span><strong>17.2.6 \u2014 inter-divisional:<\/strong> work done for another Division is settled <strong>directly between the divisions<\/strong> by Advance Payment (since 1-4-1993), without the PAO's intervention; vouchers still go to the PAO with the monthly account (Form CPWA 64).<\/span><\/li>\r\n <\/ul>\r\n\r\n \r\n <div class=\"ix\" id=\"quiz17\">\r\n <div class=\"ix-head\">\r\n <span class=\"ix-chip\">Self-test<\/span>\r\n <h4>Chapter 17 Quiz \u2014 inter-division transactions<\/h4>\r\n <\/div>\r\n <div class=\"ix-body\">\r\n <p class=\"ix-help\">Seven questions from Chapter 17. Pick an answer to lock it; the explanation appears below.<\/p>\r\n <div id=\"quizStage17\"><\/div>\r\n <div class=\"quiz-foot\">\r\n <span class=\"quiz-score\" id=\"quizScore17\">Score 0 \/ 0<\/span>\r\n <button class=\"quiz-btn\" id=\"quizNext17\" disabled>Next →<\/button>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"recap\" id=\"c17-recap\">\r\n <div class=\"recap-title\">⚡ Chapter 17 \u2014 Quick Recap<\/div>\r\n <table>\r\n <thead><tr><th>Concept<\/th><th>Key Fact<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td>Inter-departmental debits<\/td><td>Governed by <strong>Chapter 4, GAR 1990<\/strong><\/td><\/tr>\r\n <tr><td>Land acquired for PWD<\/td><td>Debited to PWD as <strong>part of works cost<\/strong><\/td><\/tr>\r\n <tr><td>Prison labour on Jail works<\/td><td><strong>No charge<\/strong>; else full market value<\/td><\/tr>\r\n <tr><td>Transfer of land<\/td><td><strong>No profit no loss<\/strong> basis<\/td><\/tr>\r\n <tr><td>Transfer of buildings<\/td><td><strong>Present-day cost minus depreciation<\/strong><\/td><\/tr>\r\n <tr><td>Land\/building to a PSU<\/td><td>At <strong>market value<\/strong><\/td><\/tr>\r\n <tr><td>Cabinet Secretariat & Defence<\/td><td>Cash via <strong>\"107-Cash Settlement Suspense Account\"<\/strong><\/td><\/tr>\r\n <tr><td>Responding to a transfer claim<\/td><td>Accept <strong>provisionally in full<\/strong>; reject only if not the division's<\/td><\/tr>\r\n <tr><td>Inter-divisional settlement<\/td><td>Direct via <strong>Advance Payment<\/strong> (since 1-4-1993)<\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n <\/div>\r\n\r\n <\/section>\r\n \r\n <section class=\"chapter-pane\" id=\"pane-ch18\" data-chapter=\"18\">\r\n\r\n <div class=\"chapter-heading-block\" id=\"c18-bills\">\r\n <span class=\"chapter-badge\">CH 18 \u00b7 PAY & ALLOWANCES<\/span>\r\n <h2>Pay & Allowances<\/h2>\r\n <\/div>\r\n\r\n <div class=\"def-card\">\r\n <div class=\"def-label\">Para 18.1 \u2013 18.2.1 \u2014 who draws, and how<\/div>\r\n <div class=\"def-text\">\r\n Pay and allowances of the division's Government servants (where not charged directly to works), and personal advances, are <strong>drawn by cheque<\/strong> under the CGA(R&P) Rules, 1983. Claims are preferred by the <strong>Head of Office<\/strong> \u2014 and for this purpose the <strong>Divisional Officer is the \"Head of Office\"<\/strong> of the entire establishment of the division.\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"callout teal\">\r\n <div class=\"callout-label\">A separate pay bill is prepared for (18.2.2)<\/div>\r\n <ul class=\"note-list teal\" style=\"margin:0;\">\r\n <li><span class=\"nl-tag\">(i)<\/span><span class=\"nl-text\">Establishments whose charges are <strong>debitable to different heads<\/strong> of account.<\/span><\/li>\r\n <li><span class=\"nl-tag\">(ii)<\/span><span class=\"nl-text\">Personnel to whom salary is payable <strong>individually by cheque<\/strong>.<\/span><\/li>\r\n <li><span class=\"nl-tag\">(iii)<\/span><span class=\"nl-text\"><strong>Group 'D' employees<\/strong>.<\/span><\/li>\r\n <li><span class=\"nl-tag\">(iv)<\/span><span class=\"nl-text\">Government employees who joined on or after <strong>01-01-2004<\/strong> and are covered under the <strong>New Pension Scheme 2004<\/strong>.<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n <p>In a CPWD division the <strong>Administrative Branch prepares the bills<\/strong> (maintaining the Bills Register, Form GAR 9) and presents them to the <strong>Accounts Branch under the Divisional Accountant<\/strong> for check; the pay order, once signed by the Divisional Officer, authorises the cheque for the net amount payable.<\/p>\r\n\r\n <div class=\"section-heading-block\" id=\"c18-nps\">\r\n <span class=\"section-badge amber\">§ Para 18.2.2(d) \u2013 (k)<\/span>\r\n <h3>The NPS-2004 bill route<\/h3>\r\n <\/div>\r\n\r\n <div class=\"callout amber\">\r\n <div class=\"callout-label\">How post-01-01-2004 entrants are handled<\/div>\r\n <ul class=\"note-list amber\" style=\"margin:0;\">\r\n <li><span class=\"nl-tag\">Register<\/span><span class=\"nl-text\">DDOs\/CDDOs keep a <strong>separate Pay Bill Register<\/strong> for these Government servants and a <strong>separate pay bill<\/strong>, sent with all schedules to the PAO by the <strong>20th<\/strong> (15th for far-flung offices) of the month.<\/span><\/li>\r\n <li><span class=\"nl-tag\">Pre-check<\/span><span class=\"nl-text\">Cheque-Drawing DDOs <strong>only prepare the bill \u2014 they do NOT make payment<\/strong>; the bill goes to the PAO for <strong>pre-check and payment<\/strong>.<\/span><\/li>\r\n <li><span class=\"nl-tag\">Tier-I<\/span><span class=\"nl-text\">A <strong>Tier-I contribution recovery schedule<\/strong> (in duplicate) is attached, plus a <strong>separate bill for the matching Government contribution<\/strong> creditable to the Pension Account.<\/span><\/li>\r\n <li><span class=\"nl-tag\">Separate<\/span><span class=\"nl-text\">These accounts are <strong>kept independent of GPF accounts<\/strong>; the PAO consolidates the schedules and forwards them to the Principal Accounts Office (by the 12th), which sends them on to the Pension Regulator\/CRA by the <strong>15th<\/strong>.<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"c18-dist\">\r\n <span class=\"section-badge purple\">§ Para 18.3<\/span>\r\n <h3>Distribution of pay & the supporting records<\/h3>\r\n <\/div>\r\n\r\n <ul class=\"icon-list\">\r\n <li><span class=\"ico\">🧾<\/span><span><strong>Acquittance:<\/strong> acknowledgements are taken on office copies of bills, or on a consolidated <strong>Acquittance Roll (Form GAR 24)<\/strong> for scattered establishments; these are stamped \"paid\" and preserved (not sent to the Accounts Officer).<\/span><\/li>\r\n <li><span class=\"ico\">💳<\/span><span><strong>Cash discipline:<\/strong> establishment cash is <strong>not mixed<\/strong> with the department's works cash; a <strong>cash book in Form GAR 3<\/strong> is kept, and undisbursed pay goes in a <strong>Register in Form GAR 25<\/strong> \u2014 amounts undisbursed for <strong>three months<\/strong> are refunded (in cash or by short drawal).<\/span><\/li>\r\n <li><span class=\"ico\">📋<\/span><span><strong>Bill Register:<\/strong> a <strong>Bill Register (Form GAR 9)<\/strong> is kept by every Head of Office authorised to draw by cheque, reviewed <strong>monthly<\/strong> by a Gazetted Officer.<\/span><\/li>\r\n <\/ul>\r\n\r\n <div class=\"section-heading-block\" id=\"c18-sanction\">\r\n <span class=\"section-badge red\">§ Para 18.4 \u2013 18.5<\/span>\r\n <h3>Delays, sanction & transfer of charge<\/h3>\r\n <\/div>\r\n\r\n <ul class=\"icon-list\">\r\n <li><span class=\"ico\">⚡<\/span><span><strong>Preventing delays:<\/strong> pay of subordinates in out-of-the-way places may be remitted by <strong>money order at Government cost or bank draft<\/strong>; an urgent transfer advance may be made from <strong>imprest\/works cash<\/strong> as a temporary advance pending recoupment.<\/span><\/li>\r\n <li><span class=\"ico\">📤<\/span><span><strong>Communicating sanction:<\/strong> all orders revising scales or creating\/abolishing posts are <strong>at once communicated to the PAO<\/strong>; transfers of charge are reported through the <strong>Superintending Engineer<\/strong>, who judges whether prolonged hand-over time is reasonable (FR 107).<\/span><\/li>\r\n <\/ul>\r\n\r\n \r\n <div class=\"ix\" id=\"quiz18\">\r\n <div class=\"ix-head\">\r\n <span class=\"ix-chip\">Self-test<\/span>\r\n <h4>Chapter 18 Quiz \u2014 pay & allowances<\/h4>\r\n <\/div>\r\n <div class=\"ix-body\">\r\n <p class=\"ix-help\">Six questions from Chapter 18. Pick an answer to lock it; the explanation appears below.<\/p>\r\n <div id=\"quizStage18\"><\/div>\r\n <div class=\"quiz-foot\">\r\n <span class=\"quiz-score\" id=\"quizScore18\">Score 0 \/ 0<\/span>\r\n <button class=\"quiz-btn\" id=\"quizNext18\" disabled>Next →<\/button>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"recap\" id=\"c18-recap\">\r\n <div class=\"recap-title\">⚡ Chapter 18 \u2014 Quick Recap<\/div>\r\n <table>\r\n <thead><tr><th>Concept<\/th><th>Key Fact<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td>\"Head of Office\" of the division<\/td><td>The <strong>Divisional Officer<\/strong><\/td><\/tr>\r\n <tr><td>Separate pay bill for<\/td><td>Different heads \u00b7 individual-cheque payees \u00b7 Group 'D' \u00b7 <strong>NPS-2004<\/strong> entrants<\/td><\/tr>\r\n <tr><td>Bills prepared by \/ checked by<\/td><td><strong>Administrative Branch<\/strong> \/ <strong>Accounts Branch (Divl. Accountant)<\/strong><\/td><\/tr>\r\n <tr><td>NPS-2004 bills<\/td><td>Sent to PAO by the <strong>20th<\/strong> for <strong>pre-check & payment<\/strong><\/td><\/tr>\r\n <tr><td>Acquittance Roll \/ Cash book<\/td><td><strong>GAR 24<\/strong> \/ <strong>GAR 3<\/strong><\/td><\/tr>\r\n <tr><td>Undisbursed pay register<\/td><td><strong>GAR 25<\/strong>; refund after <strong>3 months<\/strong><\/td><\/tr>\r\n <tr><td>Bill Register<\/td><td><strong>GAR 9<\/strong>, reviewed monthly by a Gazetted Officer<\/td><\/tr>\r\n <tr><td>Transfer of charge<\/td><td>Reported through the <strong>Superintending Engineer<\/strong><\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n <\/div>\r\n\r\n <\/section>\r\n\r\n \r\n <section class=\"chapter-pane\" id=\"pane-ch19\" data-chapter=\"19\">\r\n\r\n <div class=\"chapter-heading-block\" id=\"c19-general\">\r\n <span class=\"chapter-badge\">CH 19 \u00b7 CONTINGENT CHARGES<\/span>\r\n <h2>Contingent Charges<\/h2>\r\n <\/div>\r\n\r\n <div class=\"def-card\">\r\n <div class=\"def-label\">Para 19.1 \u2013 19.2.2 \u2014 the scope<\/div>\r\n <div class=\"def-text\">\r\n Cash for contingent charges is obtained from the accredited bank <strong>by cheque<\/strong>, like works payments. The term \"contingent charges\" <strong>does not include<\/strong> charges classified under another head of expenditure (e.g. Construction, Repairs, Machinery & Equipment) \u2014 Part III of the CGA(R&P) Rules, 1983 applies otherwise.\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"callout red\">\r\n <div class=\"callout-label\">⚠ The prohibition & the monthly limit<\/div>\r\n <ul class=\"note-list red\" style=\"margin:0;\">\r\n <li><span class=\"nl-tag\">Prohibited<\/span><span class=\"nl-text\">Charging contingent-nature expenditure (that falls under this Chapter) to the <strong>\"Contingencies\" of a work is strictly prohibited<\/strong> \u2014 any breach is reported by the Accounts Officer.<\/span><\/li>\r\n <li><span class=\"nl-tag\">Limit<\/span><span class=\"nl-text\">If a division's contingent charges in a month (excluding special contingencies) <strong>exceed the monthly limit<\/strong> fixed by the Administrative Ministry, the bill goes to the <strong>Superintending Engineer for sanction<\/strong> (by countersignature).<\/span><\/li>\r\n <li><span class=\"nl-tag\">Same bill<\/span><span class=\"nl-text\">Contingent charges and Grants-in-aid may be in the <strong>same bill<\/strong>, but the abstract shows the total for each class <strong>separately<\/strong>.<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"c19-procedure\">\r\n <span class=\"section-badge teal\">§ Para 19.3<\/span>\r\n <h3>The accounts procedure<\/h3>\r\n <\/div>\r\n\r\n <div class=\"callout teal\">\r\n <div class=\"callout-label\">How contingent charges flow through the accounts<\/div>\r\n <ul class=\"note-list teal\" style=\"margin:0;\">\r\n <li><span class=\"nl-tag\">(a)<\/span><span class=\"nl-text\">Payments are first brought to account in the <strong>cash books or imprest cash accounts<\/strong>, like works payments.<\/span><\/li>\r\n <li><span class=\"nl-tag\">(b)<\/span><span class=\"nl-text\">At month-end all contingent charges are consolidated in a bill in <strong>Form GAR 31<\/strong> (headed \"Not Payable\") for the Accounts Officer with the Monthly Account; paid vouchers not sent are stamped \"Paid\" and cancelled.<\/span><\/li>\r\n <li><span class=\"nl-tag\">(c)<\/span><span class=\"nl-text\">A <strong>Register of Contingent Expenditure (Form GAR 27)<\/strong> is kept in each office, initialled against each payment, keeping expenditure within the budget allocation.<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n <p>Petty payments are made from the <strong>regular cash or imprest balances<\/strong> \u2014 never out of the undisbursed balances held for establishment pay \u2014 and other payments are made by cheque.<\/p>\r\n\r\n <div class=\"callout teal\">\r\n <div class=\"callout-label\">Postage stamps \u2014 the special cheque note (19.3.2)<\/div>\r\n <p style=\"margin:0;\">A <strong>\"crossed Government Account\" cheque<\/strong> in favour of the <strong>Postmaster<\/strong> or a <strong>State Bank of India branch authorised to sell stamps<\/strong> may be drawn \u2014 or obtained from the Pay and Accounts Office \u2014 by drawing & disbursing officers, by preferring a bill that states the <strong>value of postage stamps of each denomination required<\/strong> and certifies that the stamps <strong>will be used for postage on bona-fide public-service communications<\/strong> and that the expenditure <strong>could not be avoided<\/strong>.<\/p>\r\n <\/div>\r\n\r\n \r\n <div class=\"ix\" id=\"quiz19\">\r\n <div class=\"ix-head\">\r\n <span class=\"ix-chip\">Self-test<\/span>\r\n <h4>Chapter 19 Quiz \u2014 contingent charges<\/h4>\r\n <\/div>\r\n <div class=\"ix-body\">\r\n <p class=\"ix-help\">Five questions from Chapter 19. Pick an answer to lock it; the explanation appears below.<\/p>\r\n <div id=\"quizStage19\"><\/div>\r\n <div class=\"quiz-foot\">\r\n <span class=\"quiz-score\" id=\"quizScore19\">Score 0 \/ 0<\/span>\r\n <button class=\"quiz-btn\" id=\"quizNext19\" disabled>Next →<\/button>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"recap\" id=\"c19-recap\">\r\n <div class=\"recap-title\">⚡ Chapter 19 \u2014 Quick Recap<\/div>\r\n <table>\r\n <thead><tr><th>Concept<\/th><th>Key Fact<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td>Cash for contingencies<\/td><td>From the accredited bank <strong>by cheque<\/strong><\/td><\/tr>\r\n <tr><td>Excluded from \"contingent charges\"<\/td><td>Construction, Repairs, Machinery & Equipment<\/td><\/tr>\r\n <tr><td>Charging contingencies of a work<\/td><td><strong>Strictly prohibited<\/strong><\/td><\/tr>\r\n <tr><td>Exceeding the monthly limit<\/td><td>Bill sanctioned by the <strong>Superintending Engineer<\/strong><\/td><\/tr>\r\n <tr><td>Month-end consolidation<\/td><td>Bill in <strong>Form GAR 31<\/strong> (\"Not Payable\")<\/td><\/tr>\r\n <tr><td>Register of Contingent Expenditure<\/td><td><strong>Form GAR 27<\/strong><\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n <\/div>\r\n\r\n <\/section>\r\n\r\n \r\n <section class=\"chapter-pane\" id=\"pane-ch20\" data-chapter=\"20\">\r\n\r\n <div class=\"chapter-heading-block\" id=\"c20-intro\">\r\n <span class=\"chapter-badge\">CH 20 \u00b7 DIRECTION & SPECIAL OFFICES<\/span>\r\n <h2>Direction & Other Special Offices<\/h2>\r\n <\/div>\r\n\r\n <div class=\"def-card\">\r\n <div class=\"def-label\">Para 20.1 \u2014 what a \"special office\" is<\/div>\r\n <div class=\"def-text\">\r\n These rules apply to the offices of <strong>Chief and Superintending Engineers, Superintendents of Works and other special officers<\/strong> who are not Divisional Officers. The head of a special office is <strong>not concerned with the execution of works, disbursement of money, or custody of materials<\/strong> \u2014 except as an officer of control.\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"callout amber\">\r\n <div class=\"callout-label\">Key points<\/div>\r\n <ul class=\"note-list amber\" style=\"margin:0;\">\r\n <li><span class=\"nl-tag\">Executive<\/span><span class=\"nl-text\">If a special-office head is ever required to assume an <strong>executive charge<\/strong>, those monetary and stores transactions are kept <strong>distinct<\/strong> and accounted for under the rules for Divisional Officers.<\/span><\/li>\r\n <li><span class=\"nl-tag\">Receipts<\/span><span class=\"nl-text\">Special offices do not ordinarily realise departmental receipts; any petty amounts are <strong>remitted at once<\/strong> into the accredited bank.<\/span><\/li>\r\n <li><span class=\"nl-tag\">Two groups<\/span><span class=\"nl-text\">Their monetary transactions are practically confined to <strong>(1) pay & allowances<\/strong> and <strong>(2) contingent charges<\/strong>; Chapter 18 applies <em>mutatis mutandis<\/em>.<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"c20-pay\">\r\n <span class=\"section-badge teal\">§ Para 20.3<\/span>\r\n <h3>Payments & contingencies<\/h3>\r\n <\/div>\r\n\r\n <ul class=\"icon-list\">\r\n <li><span class=\"ico\">🏦<\/span><span><strong>Establishment bills<\/strong> (Rule 66(2), CGA(R&P) 1983) are presented for encashment at the <strong>Zonal PAO<\/strong> where the Accounts Officer is located, or at the authorised division elsewhere.<\/span><\/li>\r\n <li><span class=\"ico\">📦<\/span><span><strong>\"Machinery & Equipment\"-class articles<\/strong> \u2014 scientific instruments, drawing materials, camp equipage, motor cars \u2014 that would be capital in an executive office are treated as <strong>contingent charges<\/strong> in a special office.<\/span><\/li>\r\n <li><span class=\"ico\">📝<\/span><span><strong>Tools & Plant:<\/strong> the Chapter 7 accounting procedure <strong>need not be observed<\/strong> for these articles in a special office, but <strong>registers of receipt, disposal and balances<\/strong> are still maintained.<\/span><\/li>\r\n <\/ul>\r\n\r\n \r\n <div class=\"ix\" id=\"quiz20\">\r\n <div class=\"ix-head\">\r\n <span class=\"ix-chip\">Self-test<\/span>\r\n <h4>Chapter 20 Quiz \u2014 direction & special offices<\/h4>\r\n <\/div>\r\n <div class=\"ix-body\">\r\n <p class=\"ix-help\">Five questions from Chapter 20. Pick an answer to lock it; the explanation appears below.<\/p>\r\n <div id=\"quizStage20\"><\/div>\r\n <div class=\"quiz-foot\">\r\n <span class=\"quiz-score\" id=\"quizScore20\">Score 0 \/ 0<\/span>\r\n <button class=\"quiz-btn\" id=\"quizNext20\" disabled>Next →<\/button>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"recap\" id=\"c20-recap\">\r\n <div class=\"recap-title\">⚡ Chapter 20 \u2014 Quick Recap<\/div>\r\n <table>\r\n <thead><tr><th>Concept<\/th><th>Key Fact<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td>Who is a \"special office\"<\/td><td>Chief\/Superintending Engineers, Superintendents \u2014 <strong>not Divisional Officers<\/strong><\/td><\/tr>\r\n <tr><td>Head's role<\/td><td>An <strong>officer of control<\/strong>, not of execution\/disbursement<\/td><\/tr>\r\n <tr><td>If assuming executive charge<\/td><td>Kept <strong>distinct<\/strong>, accounted per divisional rules<\/td><\/tr>\r\n <tr><td>Two transaction groups<\/td><td>Pay & allowances \u00b7 contingent charges<\/td><\/tr>\r\n <tr><td>\"M&E\"-class articles<\/td><td>Treated as <strong>contingent charges<\/strong> (e.g. motor cars, instruments)<\/td><\/tr>\r\n <tr><td>Tools & Plant procedure<\/td><td>Chapter 7 procedure <strong>not<\/strong> required; registers still kept<\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n <\/div>\r\n\r\n <\/section>\r\n\r\n \r\n <section class=\"chapter-pane\" id=\"pane-ch21\" data-chapter=\"21\">\r\n\r\n <div class=\"chapter-heading-block\" id=\"c21-intro\">\r\n <span class=\"chapter-badge\">CH 21 \u00b7 SUB-DIVISIONAL RETURNS<\/span>\r\n <h2>Accounts Returns of Sub-Divisional Officers<\/h2>\r\n <\/div>\r\n\r\n <div class=\"def-card\">\r\n <div class=\"def-label\">Para 21.1.2 \u2014 the SDO keeps initials, not the compiled account<\/div>\r\n <div class=\"def-text\">\r\n A Sub-Divisional Officer maintains the <strong>initial account records of stores<\/strong> (Chapter 7) and the records of works in progress, written up <strong>as the transactions take place<\/strong>. He is <strong>NOT required to consolidate the transactions into a compiled account<\/strong> \u2014 that work is done in the divisional office for the entire division.\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"callout teal\">\r\n <div class=\"callout-label\">The transfer-entry timing (21.1.3)<\/div>\r\n <p style=\"margin:0;\">Within <strong>three days<\/strong> of the date the month's accounts are closed in the Sub-Divisional Office, the <strong>Transfer Entry Orders (Form 53)<\/strong> for the month are sent to the Divisional Office with a covering list in <strong>Form A3<\/strong>.<\/p>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"c21-returns\">\r\n <span class=\"section-badge amber\">§ Para 21.1.4<\/span>\r\n <h3>The returns the SDO submits<\/h3>\r\n <\/div>\r\n\r\n <div class=\"callout amber\">\r\n <div class=\"callout-label\">Monthly & occasional returns to the divisional office<\/div>\r\n <ul class=\"note-list amber\" style=\"margin:0;\">\r\n <li><span class=\"nl-tag\">Monthly<\/span><span class=\"nl-text\">(i) the <strong>Statement of Receipts, Issues and Balances of Road Metal (Form 16)<\/strong>; (ii) such <strong>Licence Fee statements\/reports<\/strong> as the Divisional Officer requires.<\/span><\/li>\r\n <li><span class=\"nl-tag\">Occasional<\/span><span class=\"nl-text\">(i) <strong>reports of verification of stores<\/strong> (incl. materials at site) immediately after each verification; (ii) the <strong>Tools and Plant Ledger<\/strong> on dates prescribed by the Divisional Officer.<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n \r\n <div class=\"ix\" id=\"quiz21\">\r\n <div class=\"ix-head\">\r\n <span class=\"ix-chip\">Self-test<\/span>\r\n <h4>Chapter 21 Quiz \u2014 sub-divisional returns<\/h4>\r\n <\/div>\r\n <div class=\"ix-body\">\r\n <p class=\"ix-help\">Five questions from Chapter 21. Pick an answer to lock it; the explanation appears below.<\/p>\r\n <div id=\"quizStage21\"><\/div>\r\n <div class=\"quiz-foot\">\r\n <span class=\"quiz-score\" id=\"quizScore21\">Score 0 \/ 0<\/span>\r\n <button class=\"quiz-btn\" id=\"quizNext21\" disabled>Next →<\/button>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"recap\" id=\"c21-recap\">\r\n <div class=\"recap-title\">⚡ Chapter 21 \u2014 Quick Recap<\/div>\r\n <table>\r\n <thead><tr><th>Concept<\/th><th>Key Fact<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td>SDO maintains<\/td><td><strong>Initial<\/strong> stores & works records, as transactions occur<\/td><\/tr>\r\n <tr><td>Compiled account<\/td><td>NOT by the SDO \u2014 done in the <strong>divisional office<\/strong><\/td><\/tr>\r\n <tr><td>Transfer Entry Orders<\/td><td><strong>Form 53<\/strong>, sent within <strong>three days<\/strong> of month-close<\/td><\/tr>\r\n <tr><td>Covering list<\/td><td><strong>Form A3<\/strong><\/td><\/tr>\r\n <tr><td>Monthly return<\/td><td>Road Metal statement <strong>Form 16<\/strong>; licence-fee statements<\/td><\/tr>\r\n <tr><td>Occasional returns<\/td><td>Stores-verification reports \u00b7 Tools & Plant Ledger<\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n <\/div>\r\n\r\n <\/section>\r\n \r\n <section class=\"chapter-pane\" id=\"pane-ch22\" data-chapter=\"22\">\r\n\r\n <div class=\"chapter-heading-block\" id=\"c22-intro\">\r\n <span class=\"chapter-badge\">CH 22 \u00b7 ACCOUNTS OF DIVISIONAL OFFICERS<\/span>\r\n <h2>Accounts of Divisional Officers<\/h2>\r\n <\/div>\r\n\r\n <div class=\"def-card\">\r\n <div class=\"def-label\">Para 22.1 \u2014 closing the month<\/div>\r\n <div class=\"def-text\">\r\n The cash and stock accounts of the divisional office are <strong>closed on the last working day<\/strong> of the calendar month. The <strong>Transfer Entry Book<\/strong> is closed as soon as possible after month-end, but only <strong>after all percentages<\/strong> (establishment, T&P, supervision, audit, pension) have been levied \u2014 on a single order of the Divisional Officer in <strong>Form CPWA 62<\/strong>.\r\n <\/div>\r\n <\/div>\r\n\r\n <p>The <strong>Divisional Accountant scrutinises<\/strong> all cash, stock and transfer transactions of the entire division <strong>before they are incorporated<\/strong> into the registers, schedules and the Monthly Account.<\/p>\r\n\r\n <div class=\"section-heading-block\" id=\"c22-scrutiny\">\r\n <span class=\"section-badge teal\">§ Para 22.2<\/span>\r\n <h3>Scrutiny of accounts \u2014 the Divisional Accountant's charge<\/h3>\r\n <\/div>\r\n\r\n <div class=\"callout teal\">\r\n <div class=\"callout-label\">What the Divisional Accountant must see to<\/div>\r\n <ul class=\"note-list teal\" style=\"margin:0;\">\r\n <li><span class=\"nl-tag\">Returns<\/span><span class=\"nl-text\">SDO returns are <strong>complete<\/strong>, all sums receivable are <strong>realised and remitted<\/strong>, and all bills are <strong>covered by sanction and appropriation<\/strong> with a <strong>100% check<\/strong> exercised under his supervision.<\/span><\/li>\r\n <li><span class=\"nl-tag\">Daily<\/span><span class=\"nl-text\">A day-to-day check on the divisional cash\/stock accounts, with his <strong>dated initials after the last entry of the day<\/strong> in token of check.<\/span><\/li>\r\n <li><span class=\"nl-tag\">Sanctions<\/span><span class=\"nl-text\">Every sanction affecting expenditure is noted at once \u2014 in the <strong>Register of Works (Form 40)<\/strong>, the <strong>Register of Sanctions to Fixed Charges (Form 58)<\/strong>, or the <strong>Register of Miscellaneous Sanctions (Form 59)<\/strong>.<\/span><\/li>\r\n <li><span class=\"nl-tag\">Recoveries<\/span><span class=\"nl-text\">An ordered recovery not watchable through a suspense account is noted in the <strong>Register of Recoveries (Form 95)<\/strong>.<\/span><\/li>\r\n <li><span class=\"nl-tag\">Vouchers<\/span><span class=\"nl-text\">After check, every voucher is enfaced <strong>\"checked\"<\/strong> over his dated initials; vouchers not submitted with the Monthly Account are <strong>\"cancelled\"<\/strong> and preserved for test audit.<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"c22-recon\">\r\n <span class=\"section-badge amber\">§ Para 22.3<\/span>\r\n <h3>Reconciliation of cheques & remittances<\/h3>\r\n <\/div>\r\n\r\n <p>The remittances made into the accredited bank and the cheques drawn on it are reconciled through the <strong>Schedule of Reconciliation of Cheques & Remittances (Form CPWA 51)<\/strong>, the bank's dealing branch preparing daily Payment and Receipt Scrolls that flow to the Pay and Accounts Officer for settlement.<\/p>\r\n\r\n <div class=\"section-heading-block\" id=\"c22-monthly\">\r\n <span class=\"section-badge purple\">§ Para 22.4<\/span>\r\n <h3>The Monthly Account & its schedules<\/h3>\r\n <\/div>\r\n\r\n <p>Cash vouchers and transfer-entry orders are posted into <strong>Schedule Dockets (Form CPWA 61)<\/strong>; the percentage recoveries get a single docket in <strong>Form CPWA 62<\/strong>. From these the divisional schedules are built up:<\/p>\r\n\r\n <table class=\"compare-table\">\r\n <colgroup><col style=\"width:54%\"><col style=\"width:22%\"><\/colgroup>\r\n <thead><tr><th>Schedule \/ account<\/th><th>Form CPWA<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td class=\"label-cell\">Schedule of Works Expenditure<\/td><td class=\"code-cell\">64<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Schedule of Establishment Expenditure<\/td><td class=\"code-cell\">64-A<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Schedule of Deposit Works \/ Takavi Works<\/td><td class=\"code-cell\">65 \/ 66<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Suspense Register<\/td><td class=\"code-cell\">67<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Schedule of Debits to Stock \/ Stock Account<\/td><td class=\"code-cell\">72 \/ 73<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Classified Abstract of Expenditure<\/td><td class=\"code-cell\">74<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Schedule of Credits\/Debits to Misc. Heads<\/td><td class=\"code-cell\">76 \/ 76-A<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Schedule of Credits & Debits to Remittances<\/td><td class=\"code-cell\">77<\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n\r\n <div class=\"callout purple\">\r\n <div class=\"callout-label\">The Monthly Account itself (22.4.11 \u2013 22.4.15)<\/div>\r\n <ul class=\"note-list purple\" style=\"margin:0;\">\r\n <li><span class=\"nl-tag\">74<\/span><span class=\"nl-text\">All expenditure against the division's grants is consolidated in the <strong>Classified Abstract of Expenditure (Form CPWA 74)<\/strong>.<\/span><\/li>\r\n <li><span class=\"nl-tag\">80<\/span><span class=\"nl-text\">The <strong>Monthly Account (Form CPWA 80)<\/strong> is the abstract of all receipts and disbursements, worked out in the <strong>Abstract Book (Form CPWA 81)<\/strong>.<\/span><\/li>\r\n <li><span class=\"nl-tag\">PAO<\/span><span class=\"nl-text\">The Monthly Account is submitted with all schedules, schedule dockets and vouchers to the <strong>Pay and Accounts Officer<\/strong>.<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n <div class=\"callout slate\">\r\n <div class=\"callout-label\">Closing the year & clearing old balances<\/div>\r\n <ul class=\"note-list slate\" style=\"margin:0;\">\r\n <li><span class=\"nl-tag\">6 weeks<\/span><span class=\"nl-text\">Within <strong>six weeks of submitting the Monthly Account for March<\/strong>, the Divisional Officer sends the <strong>supplementary (annual) account<\/strong> giving effect to year-end adjustments and corrections.<\/span><\/li>\r\n <li><span class=\"nl-tag\">4 months<\/span><span class=\"nl-text\">Items outstanding for <strong>more than four months<\/strong> under the <strong>Cash Settlement Suspense Account<\/strong> are reviewed and listed for clearance with the account.<\/span><\/li>\r\n <li><span class=\"nl-tag\">Close<\/span><span class=\"nl-text\">Errors in revenue\/expenditure heads are correctable <strong>any time before the year's accounts close<\/strong>; thereafter only a note of error (save where another Government\/commercial department is affected).<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n \r\n <div class=\"ix\" id=\"quiz22\">\r\n <div class=\"ix-head\">\r\n <span class=\"ix-chip\">Self-test<\/span>\r\n <h4>Chapter 22 Quiz \u2014 accounts of divisional officers<\/h4>\r\n <\/div>\r\n <div class=\"ix-body\">\r\n <p class=\"ix-help\">Seven questions from Chapter 22. Pick an answer to lock it; the explanation appears below.<\/p>\r\n <div id=\"quizStage22\"><\/div>\r\n <div class=\"quiz-foot\">\r\n <span class=\"quiz-score\" id=\"quizScore22\">Score 0 \/ 0<\/span>\r\n <button class=\"quiz-btn\" id=\"quizNext22\" disabled>Next →<\/button>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"recap\" id=\"c22-recap\">\r\n <div class=\"recap-title\">⚡ Chapter 22 \u2014 Quick Recap<\/div>\r\n <table>\r\n <thead><tr><th>Concept<\/th><th>Key Fact<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td>Cash & stock accounts closed<\/td><td>On the <strong>last working day<\/strong> of the month<\/td><\/tr>\r\n <tr><td>Percentage levy order<\/td><td>Single order in <strong>Form CPWA 62<\/strong><\/td><\/tr>\r\n <tr><td>Scrutiny before incorporation<\/td><td>By the <strong>Divisional Accountant<\/strong> (100% check)<\/td><\/tr>\r\n <tr><td>Sanction registers<\/td><td>Works <strong>40<\/strong> \u00b7 Fixed Charges <strong>58<\/strong> \u00b7 Misc. Sanctions <strong>59<\/strong><\/td><\/tr>\r\n <tr><td>Register of Recoveries<\/td><td><strong>Form 95<\/strong><\/td><\/tr>\r\n <tr><td>Cheque\/remittance reconciliation<\/td><td><strong>Form CPWA 51<\/strong><\/td><\/tr>\r\n <tr><td>Schedule Dockets<\/td><td><strong>Form CPWA 61<\/strong> (percentages on <strong>62<\/strong>)<\/td><\/tr>\r\n <tr><td>Classified Abstract \/ Monthly Account<\/td><td><strong>Form 74<\/strong> \/ <strong>Form 80<\/strong> (Abstract Book <strong>81<\/strong>)<\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n <\/div>\r\n\r\n <\/section>\r\n\r\n \r\n <section class=\"chapter-pane\" id=\"pane-ch23\" data-chapter=\"23\">\r\n\r\n <div class=\"chapter-heading-block\" id=\"c23-intro\">\r\n <span class=\"chapter-badge\">CH 23 \u00b7 BANKING ARRANGEMENTS<\/span>\r\n <h2>Banking Arrangements<\/h2>\r\n <\/div>\r\n\r\n <div class=\"def-card\">\r\n <div class=\"def-label\">Para 23.1 \u2013 23.2 \u2014 who banks for the Government<\/div>\r\n <div class=\"def-text\">\r\n Under <strong>Section 21 of the Reserve Bank of India Act, 1934<\/strong>, the general banking business of the Central Government is carried on by the <strong>RBI<\/strong> (whose Central Accounts Section, Nagpur keeps the Union's cash-balance ledger). Following the RBI's withdrawal from retail banking, the <strong>State Bank of India is the accredited bank of the CPWD throughout the country w.e.f. 01-04-2005<\/strong>.\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"c23-loc\">\r\n <span class=\"section-badge teal\">§ Para 23.3<\/span>\r\n <h3>Drawing Account & the Letter of Credit<\/h3>\r\n <\/div>\r\n\r\n <div class=\"callout teal\">\r\n <div class=\"callout-label\">Who can draw what<\/div>\r\n <ul class=\"note-list teal\" style=\"margin:0;\">\r\n <li><span class=\"nl-tag\">PAO<\/span><span class=\"nl-text\">The <strong>PAO has a drawing account<\/strong> and may draw subject to the <strong>annual budget ceiling<\/strong> and availability of funds, on an expenditure sanction.<\/span><\/li>\r\n <li><span class=\"nl-tag\">DO<\/span><span class=\"nl-text\">Divisional Officers have <strong>cheque-drawing powers against the Letter of Credit (LoC)<\/strong> for salary, works and purchases.<\/span><\/li>\r\n <li><span class=\"nl-tag\">Not DO<\/span><span class=\"nl-text\">DOs may <strong>NOT<\/strong> pay <strong>long-term advances<\/strong> (HBA, motor-car), <strong>pensions, retirement benefits<\/strong>, or <strong>final GPF payments to Groups A\/B\/C<\/strong> \u2014 these are paid by the <strong>PAO<\/strong>.<\/span><\/li>\r\n <li><span class=\"nl-tag\">LoC<\/span><span class=\"nl-text\">The LoC (Major-Head-wise allocation, printed on the cheque leaf) is issued by the <strong>AO of the LOC Cell of the Principal Accounts Office<\/strong>; <strong>unspent balance is not carried to the next financial year<\/strong>, and <strong>no diversion of funds between heads<\/strong> is allowed (the DO's personal responsibility).<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"c23-remit\">\r\n <span class=\"section-badge amber\">§ Para 23.13 \u2013 23.16<\/span>\r\n <h3>Remittance periods, interest & the accounting heads<\/h3>\r\n <\/div>\r\n\r\n <ul class=\"icon-list\">\r\n <li><span class=\"ico\">⏱️<\/span><span><strong>Permissible remittance period:<\/strong> <strong>local transactions T+3<\/strong> working days, <strong>outstation T+5<\/strong> working days (T = day money is available to the branch).<\/span><\/li>\r\n <li><span class=\"ico\">💵<\/span><span><strong>Delayed-period interest:<\/strong> charged at <strong>Bank rate + 2%<\/strong> on delayed remittances and double\/excess reimbursement, credited to <strong>\"0075-Miscellaneous General Services-800-Other Receipts\"<\/strong>.<\/span><\/li>\r\n <li><span class=\"ico\">🧾<\/span><span><strong>Agency \/ turnover commission<\/strong> (w.e.f. 01-07-2005): <strong>Rs 45 per transaction<\/strong> for receipts, <strong>9 paise per Rs 100<\/strong> of turnover for payments other than pension, and <strong>Rs 60 per transaction<\/strong> for pension \u2014 claimed quarterly by the bank's link cell, and not payable for wrong scrolling.<\/span><\/li>\r\n <li><span class=\"ico\">🏦<\/span><span><strong>The remittance heads:<\/strong> receipts go to the receipt head with contra <strong>\"Remittances into Bank\"<\/strong>, and cheque payments to the functional head with contra <strong>\"Public Works Cheques\"<\/strong> \u2014 both under <strong>\"102-Public Works Remittances\" \/ \"8782-Cash Remittances\"<\/strong>.<\/span><\/li>\r\n <li><span class=\"ico\">📊<\/span><span><strong>March residual:<\/strong> RBI accounts stay open till <strong>15 April<\/strong>; the monthly statement of March residual transactions reaches the PAO by <strong>30 April<\/strong>.<\/span><\/li>\r\n <\/ul>\r\n\r\n <div class=\"section-heading-block\" id=\"c23-recon\">\r\n <span class=\"section-badge purple\">§ Para 23.18 \u2013 23.20<\/span>\r\n <h3>The suspense head & the four reconciliation stages<\/h3>\r\n <\/div>\r\n\r\n <p>The PAO routes bank scrolls through <strong>\"108-Public Sector Bank Suspense\" under \"8658-Suspense Accounts\"<\/strong>, which the <strong>Principal Accounts Office clears by contra entries under \"8675-Deposits with Reserve Bank\"<\/strong> on receipt of the RBI \"Put Through\" statements.<\/p>\r\n\r\n <div class=\"callout purple\">\r\n <div class=\"callout-label\">The four stages of bank reconciliation (23.20.1)<\/div>\r\n <ul class=\"note-list purple\" style=\"margin:0;\">\r\n <li><span class=\"nl-tag\">1<\/span><span class=\"nl-text\">Between <strong>bank scrolls and the Date-wise Monthly Statement<\/strong> (PAO ↔ Focal Point Branch).<\/span><\/li>\r\n <li><span class=\"nl-tag\">2<\/span><span class=\"nl-text\">Between the <strong>DMS and the Put Through Statement<\/strong> (RBI CAS Nagpur ↔ Principal Accounts Office).<\/span><\/li>\r\n <li><span class=\"nl-tag\">3<\/span><span class=\"nl-text\">Between the <strong>CGA\/CCA and the RBI CAS Nagpur<\/strong> (the Government's overall cash balance).<\/span><\/li>\r\n <li><span class=\"nl-tag\">4<\/span><span class=\"nl-text\">Between the <strong>cheques issued\/remittances made by the Division<\/strong> and those <strong>encashed\/accounted by the bank<\/strong> (via Form CPWA 51).<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n \r\n <div class=\"ix\" id=\"quiz23\">\r\n <div class=\"ix-head\">\r\n <span class=\"ix-chip\">Self-test<\/span>\r\n <h4>Chapter 23 Quiz \u2014 banking arrangements<\/h4>\r\n <\/div>\r\n <div class=\"ix-body\">\r\n <p class=\"ix-help\">Seven questions from Chapter 23. Pick an answer to lock it; the explanation appears below.<\/p>\r\n <div id=\"quizStage23\"><\/div>\r\n <div class=\"quiz-foot\">\r\n <span class=\"quiz-score\" id=\"quizScore23\">Score 0 \/ 0<\/span>\r\n <button class=\"quiz-btn\" id=\"quizNext23\" disabled>Next →<\/button>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"recap\" id=\"c23-recap\">\r\n <div class=\"recap-title\">⚡ Chapter 23 \u2014 Quick Recap<\/div>\r\n <table>\r\n <thead><tr><th>Concept<\/th><th>Key Fact<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td>Government's banker<\/td><td><strong>RBI<\/strong> (Sec 21, RBI Act 1934); CAS at <strong>Nagpur<\/strong><\/td><\/tr>\r\n <tr><td>CPWD accredited bank<\/td><td><strong>State Bank of India<\/strong> (w.e.f. 01-04-2005)<\/td><\/tr>\r\n <tr><td>DO cheque powers exclude<\/td><td>Long-term advances, pensions, <strong>final GPF (A\/B\/C)<\/strong> \u2014 done by PAO<\/td><\/tr>\r\n <tr><td>Letter of Credit issued by<\/td><td><strong>AO, LOC Cell, Principal Accounts Office<\/strong><\/td><\/tr>\r\n <tr><td>Unspent LoC balance<\/td><td><strong>Not<\/strong> carried to the next financial year<\/td><\/tr>\r\n <tr><td>Remittance period<\/td><td>Local <strong>T+3<\/strong>, outstation <strong>T+5<\/strong> working days<\/td><\/tr>\r\n <tr><td>Delayed-period interest<\/td><td><strong>Bank rate + 2%<\/strong> → 0075-Misc. General Services<\/td><\/tr>\r\n <tr><td>Bank-scroll suspense head<\/td><td><strong>108-Public Sector Bank Suspense<\/strong> (under 8658)<\/td><\/tr>\r\n <tr><td>Reconciliation stages<\/td><td><strong>Four<\/strong><\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n <\/div>\r\n\r\n <\/section>\r\n\r\n \r\n <section class=\"chapter-pane\" id=\"pane-ch24\" data-chapter=\"24\">\r\n\r\n <div class=\"chapter-heading-block\" id=\"c24-cheque\">\r\n <span class=\"chapter-badge\">CH 24 \u00b7 MISCELLANEOUS<\/span>\r\n <h2>Miscellaneous<\/h2>\r\n <\/div>\r\n\r\n <div class=\"callout teal\">\r\n <div class=\"callout-label\">Cheque, receipt & cash-memo books (24.1)<\/div>\r\n <ul class=\"note-list teal\" style=\"margin:0;\">\r\n <li><span class=\"nl-tag\">Indent<\/span><span class=\"nl-text\">CDDOs assess their <strong>annual requirement<\/strong> of the three categories (A\/B\/C) of cheques; the PAO consolidates the division-wise requisition for the State Bank of India.<\/span><\/li>\r\n <li><span class=\"nl-tag\">CAM 1<\/span><span class=\"nl-text\">A <strong>Stock Register of Cheque Books (Form CAM 1)<\/strong> records receipts, issues and balances; the cashier draws only what is likely to be used each day.<\/span><\/li>\r\n <li><span class=\"nl-tag\">CAM 2<\/span><span class=\"nl-text\">A <strong>Daily Account of cheque books used (Form CAM 2)<\/strong> is submitted to the Divisional Officer at daily closing.<\/span><\/li>\r\n <li><span class=\"nl-tag\">Stock-take<\/span><span class=\"nl-text\">Stock-taking of cheque books is done <strong>every six months \u2014 in April and October \u2014 by an officer other than the Officer-in-Charge<\/strong> (and at any change of Officer-in-Charge); it may also be entrusted to the <strong>internal inspection party's Inspecting Officer or any gazetted officer visiting the office<\/strong> on other work.<\/span><\/li>\r\n <li><span class=\"nl-tag\">New book<\/span><span class=\"nl-text\">Whenever a <strong>new cheque book is brought into use<\/strong>, the DDO intimates its <strong>number and the serial numbers of the cheque forms to both the Bank and the PAO<\/strong>.<\/span><\/li>\r\n <li><span class=\"nl-tag\">Withdraw<\/span><span class=\"nl-text\">When cheque-drawing power is withdrawn, unused forms of a part-used book are defaced <strong>\"Cancelled\"<\/strong> and returned to the PAO; wholly unused books are returned <strong>without<\/strong> cancellation.<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"c24-transfer\">\r\n <span class=\"section-badge amber\">§ Para 24.2<\/span>\r\n <h3>Transfer of charges<\/h3>\r\n <\/div>\r\n\r\n <div class=\"callout amber\">\r\n <div class=\"callout-label\">How a charge changes hands<\/div>\r\n <ul class=\"note-list amber\" style=\"margin:0;\">\r\n <li><span class=\"nl-tag\">DO\/SDO<\/span><span class=\"nl-text\">The <strong>relieving officer<\/strong> takes the account from the <strong>first day of the month<\/strong> of relief and submits the whole month's account; the relieved officer stays responsible for transactions during his incumbency.<\/span><\/li>\r\n <li><span class=\"nl-tag\">Close<\/span><span class=\"nl-text\">The <strong>cash book \/ imprest account is closed on the transfer date<\/strong>, with a note signed by <strong>both officers<\/strong> showing the cash\/imprest balance and the unused cheques handed over; a copy goes to the <strong>SE<\/strong> (divisional) or <strong>Divisional Officer<\/strong> (sub-divisional).<\/span><\/li>\r\n <li><span class=\"nl-tag\">Divl. Acct.<\/span><span class=\"nl-text\">A relieved <strong>Divisional Accountant<\/strong> prepares a <strong>memorandum reviewing the accounts<\/strong> (stock & suspense accounts, outstandings, liabilities, recoveries) in tabular form for the CCA through the Divisional Officer.<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"c24-reconstitute\">\r\n <span class=\"section-badge purple\">§ Para 24.3 \u2013 24.4<\/span>\r\n <h3>Reconstitution of charges & destruction of records<\/h3>\r\n <\/div>\r\n\r\n <p>When divisions are <strong>amalgamated, split or closed<\/strong>, the Divisional Officer applies to the CCA for instructions, and special attention is given to transferring the unsettled accounts \u2014 <strong>work-in-progress & suspense of works, appropriations & sanctions, stock and other suspense accounts, remittance accounts, deposits & cash balances, unrealised licence fee\/revenue, and interest-bearing securities<\/strong> \u2014 the suspense and deposit balances being moved to the successor division by <strong>cash settlement<\/strong>.<\/p>\r\n\r\n <p>The <strong>destruction of account records<\/strong> is governed by rules made with the <strong>CCA's concurrence<\/strong> (specific concurrence where not covered), and full details of all records destroyed are kept permanently in <strong>Form 97<\/strong>.<\/p>\r\n\r\n \r\n <div class=\"ix\" id=\"quiz24\">\r\n <div class=\"ix-head\">\r\n <span class=\"ix-chip\">Self-test<\/span>\r\n <h4>Chapter 24 Quiz \u2014 miscellaneous<\/h4>\r\n <\/div>\r\n <div class=\"ix-body\">\r\n <p class=\"ix-help\">Six questions from Chapter 24. Pick an answer to lock it; the explanation appears below.<\/p>\r\n <div id=\"quizStage24\"><\/div>\r\n <div class=\"quiz-foot\">\r\n <span class=\"quiz-score\" id=\"quizScore24\">Score 0 \/ 0<\/span>\r\n <button class=\"quiz-btn\" id=\"quizNext24\" disabled>Next →<\/button>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"recap\" id=\"c24-recap\">\r\n <div class=\"recap-title\">⚡ Chapter 24 \u2014 Quick Recap<\/div>\r\n <table>\r\n <thead><tr><th>Concept<\/th><th>Key Fact<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td>Cheque categories<\/td><td>Three \u2014 <strong>A, B, C<\/strong>; annual indent via the PAO<\/td><\/tr>\r\n <tr><td>Stock Register \/ Daily Account<\/td><td><strong>Form CAM 1<\/strong> \/ <strong>Form CAM 2<\/strong><\/td><\/tr>\r\n <tr><td>Cheque-book stock-taking<\/td><td><strong>Every six months (April & October)<\/strong>, not by the Officer-in-Charge<\/td><\/tr>\r\n <tr><td>On withdrawal of cheque power<\/td><td>Part-used forms defaced \"Cancelled\"; whole books returned uncancelled<\/td><\/tr>\r\n <tr><td>Transfer of charge<\/td><td>Relieving officer takes account from the <strong>first day of the month<\/strong><\/td><\/tr>\r\n <tr><td>Cash book on transfer<\/td><td>Closed, note signed by <strong>both officers<\/strong>; copy to SE \/ DO<\/td><\/tr>\r\n <tr><td>Relieved Divisional Accountant<\/td><td>Prepares a <strong>review memorandum<\/strong> of the accounts<\/td><\/tr>\r\n <tr><td>Records destroyed \u2014 recorded in<\/td><td><strong>Form 97<\/strong>, with CCA concurrence<\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n <\/div>\r\n\r\n <\/section>\r\n <\/main>\r\n<\/div>\r\n<script>\r\n\/* \u2500\u2500\u2500\u2500\u2500 Chapter (tab) switching + sidebar navigation \u2500\u2500\u2500\u2500\u2500 *\/\r\n(function(){\r\n var details = Array.prototype.slice.call(document.querySelectorAll('details.toc-chapter'));\r\n var panes = Array.prototype.slice.call(document.querySelectorAll('section.chapter-pane'));\r\n\r\n function showChapter(n, scrollTop){\r\n panes.forEach(function(p){ p.classList.toggle('active', p.getAttribute('data-chapter') === String(n)); });\r\n if (scrollTop){\r\n var pane = document.getElementById('pane-ch'+n);\r\n if (pane) pane.scrollIntoView({behavior:'smooth', block:'start'});\r\n }\r\n }\r\n\r\n details.forEach(function(d){\r\n d.addEventListener('toggle', function(){\r\n if (d.open){\r\n details.forEach(function(o){ if (o !== d) o.open = false; });\r\n showChapter(d.getAttribute('data-chapter'), false);\r\n }\r\n });\r\n });\r\n\r\n Array.prototype.slice.call(document.querySelectorAll('.toc-sub-list a[href^=\"#\"]')).forEach(function(a){\r\n a.addEventListener('click', function(e){\r\n var id = a.getAttribute('href').slice(1);\r\n var target = document.getElementById(id);\r\n if (!target) return;\r\n e.preventDefault();\r\n var pane = target.closest('.chapter-pane');\r\n if (pane){\r\n var ch = pane.getAttribute('data-chapter');\r\n var d = document.querySelector('details.toc-chapter[data-chapter=\"'+ch+'\"]');\r\n if (d && !d.open) d.open = true;\r\n showChapter(ch, false);\r\n }\r\n Array.prototype.slice.call(document.querySelectorAll('.toc-sub-list a.active')).forEach(function(x){ x.classList.remove('active'); });\r\n a.classList.add('active');\r\n requestAnimationFrame(function(){ target.scrollIntoView({behavior:'smooth', block:'start'}); });\r\n });\r\n });\r\n})();\r\n\r\n\/* \u2500\u2500\u2500\u2500\u2500 Quiz factory \u2500\u2500\u2500\u2500\u2500 *\/\r\nfunction buildQuiz(stageId, scoreId, nextId, questions){\r\n var stage = document.getElementById(stageId);\r\n var scoreEl = document.getElementById(scoreId);\r\n var nextBtn = document.getElementById(nextId);\r\n if (!stage) return;\r\n var idx = 0, score = 0, answered = 0;\r\n\r\n function render(){\r\n var q = questions[idx];\r\n var html = '<div class=\"quiz-q\"><span class=\"q-tag\">Q'+(idx+1)+'<\/span><span>'+q.q+'<\/span><\/div><div class=\"quiz-opts\">';\r\n q.opts.forEach(function(opt, i){ html += '<button class=\"quiz-opt\" data-i=\"'+i+'\">'+opt+'<\/button>'; });\r\n html += '<\/div><div class=\"quiz-fb\"><\/div>';\r\n stage.innerHTML = html;\r\n var fb = stage.querySelector('.quiz-fb');\r\n var opts = Array.prototype.slice.call(stage.querySelectorAll('.quiz-opt'));\r\n opts.forEach(function(b){\r\n b.addEventListener('click', function(){\r\n var chosen = parseInt(b.getAttribute('data-i'), 10);\r\n opts.forEach(function(x){ x.classList.add('lock'); });\r\n opts[q.a].classList.add('correct');\r\n if (chosen === q.a){ score++; }\r\n else { b.classList.add('wrong'); }\r\n answered++;\r\n scoreEl.textContent = 'Score '+score+' \/ '+answered;\r\n fb.innerHTML = (chosen === q.a ? '<strong>Correct.<\/strong> ' : '<strong>Not quite.<\/strong> ') + q.fb;\r\n nextBtn.disabled = (idx >= questions.length - 1);\r\n if (idx >= questions.length - 1){ nextBtn.textContent = 'Done \\u2713'; }\r\n });\r\n });\r\n }\r\n nextBtn.addEventListener('click', function(){\r\n if (idx < questions.length - 1){ idx++; nextBtn.disabled = true; render(); }\r\n });\r\n render();\r\n}\r\n\r\n\/* \u2500\u2500\u2500\u2500\u2500 Chapter 1 \u2500\u2500\u2500\u2500\u2500 *\/\r\nbuildQuiz('quizStage1','quizScore1','quizNext1',[\r\n {q:'The CPWA Code is best described as \u2014', opts:['A standalone statute','Supplementary to higher financial rules','A part of the Constitution','An RBI regulation'], a:1, fb:'Para 1.1.1: it is supplementary to the CPWD Code, DFPR 1978, CGRP 1983, GAR 1990, GFR 2005 and others.'},\r\n {q:'The provisions of the Code dealing with the form of initial and compiled accounts are based on directions of the Central Government on the advice of \u2014', opts:['The Reserve Bank','The Ministry of Law','The Comptroller & Auditor-General (Account Code Vol. III)','The Finance Commission'], a:2, fb:'They reproduce\/are based on CAG-advised directions embodied in Accounts Code, Volume III.'},\r\n {q:'Provisions of the Code relating to statutory audit are regarded as \u2014', opts:['Departmental preferences','Directions issued under the authority of the CAG','Optional guidelines','RBI instructions'], a:1, fb:'Para 1.1.1: audit-related provisions carry the authority of CAG directions.'},\r\n {q:'To Central Public Works carried out by the Military Engineer Services, the Code is \u2014', opts:['Wholly applicable','Not applicable unless otherwise specified','Applicable only for audit','Applicable only to stores'], a:1, fb:'Para 1.1.2: unless otherwise specified, it does not apply to MES (or other Ministries\\u2019) works.'},\r\n {q:'Where Central Public Works are entrusted to a State Government agency, they are regulated by \u2014', opts:['This Code in full','The State Government\\u2019s rules, subject to Account Code Vol. III','The Treasury Rules only','MES regulations'], a:1, fb:'Para 1.1.3: State Government rules apply, subject to the directions in Account Code, Volume III.'}\r\n]);\r\n\r\n\/* \u2500\u2500\u2500\u2500\u2500 Chapter 2 \u2500\u2500\u2500\u2500\u2500 *\/\r\nbuildQuiz('quizStage2','quizScore2','quizNext2',[\r\n {q:'Which payment is made for work done by a contractor but NOT yet measured?', opts:['On Account Payment','Advance Payment','Secured Advance','Final Payment'], a:1, fb:'Clause (3): an Advance Payment is for work done but not measured; an On Account payment (40) is for measured work.'},\r\n {q:'A Secured Advance is made on the security of \u2014', opts:['A bank guarantee','Materials brought to the site of work','The contractor\\u2019s reputation','Future bills'], a:1, fb:'Clause (52): an advance on the security of materials brought to site, where the contract is for the completed item of work.'},\r\n {q:'A work is a \"Major Estimate\" when its sanctioned works expenditure \u2014', opts:['Exceeds Rs 10 lakh','Exceeds Rs 50 lakh','Does not exceed Rs 50 lakh','Exceeds Rs 1 crore'], a:1, fb:'Clause (35): Major Estimate = sanctioned works expenditure exceeding Rs 50,00,000 (Minor Estimate = not exceeding).'},\r\n {q:'The Chief Accounting Authority of the Ministry means the \u2014', opts:['Chief Controller of Accounts','Financial Adviser','Secretary of the Ministry','Director General of Works'], a:2, fb:'Clause (9): the Chief Accounting Authority is the Secretary of the Ministry.'},\r\n {q:'An officer who directs one or more divisions but does NOT himself receive or disburse public money is a \u2014', opts:['Divisional Officer','Direction Officer','Sub-divisional Officer','Sectional Officer'], a:1, fb:'Clauses (20)\\u2013(21): a Direction Officer; the moment he handles public money he is treated as a Divisional Officer.'},\r\n {q:'Sanction by a non-PWD department to a work is regarded merely as \u2014', opts:['Technical Sanction','Administrative Approval','Re-appropriation','A grant'], a:1, fb:'Clause (62) read with (2): such sanction counts only as administrative approval; technical sanction is a PWD\/delegated power.'},\r\n {q:'\"Completion of work\" should be understood to include \u2014', opts:['Inauguration','Abandonment','Final payment','Audit'], a:1, fb:'Clause (13): completion includes abandonment, and \"completed work\" includes \"abandoned work\".'},\r\n {q:'Charged expenditure is that which, under the Constitution, is \u2014', opts:['Voted by Parliament','Not subject to vote by Parliament (Article 112(3))','Met from the Public Account','Met from deposits'], a:1, fb:'Clause (8): charged expenditure is not subject to vote \\u2014 Article 112(3).'}\r\n]);\r\n\r\n\/* \u2500\u2500\u2500\u2500\u2500 Chapter 3 \u2500\u2500\u2500\u2500\u2500 *\/\r\nbuildQuiz('quizStage3','quizScore3','quizNext3',[\r\n {q:'As a general rule, transactions in Government accounts are classified primarily by \u2014', opts:['The department in which they occur','The function, programme, activity and object','The officer who incurs them','The date of payment'], a:1, fb:'Para 3.1.2 (GAR Rule 29): classification has closer reference to function\/programme\/activity and object than to department.'},\r\n {q:'Receipts\/payments for cash or stores to\/from other departments fall under which group of heads?', opts:['Expenditure Heads','Revenue Heads','Remittance Heads','Suspense & Deposit Heads'], a:2, fb:'Para 3.1.6(III): Remittance Heads \\u2014 e.g. 8782-Cash Remittances and adjustments.'},\r\n {q:'Which works are NOT finally adjusted in the Divisional Officer\\u2019s accounts?', opts:['PWD office buildings','Conservation of ancient monuments (Archaeology)','Residential PWD quarters','Civil department buildings'], a:1, fb:'Para 3.1.3: monument conservation (Archaeology), P&T\/Broadcasting, Forest\/Salt\/Lighthouse\/Mints and civil aerodromes pass through.'},\r\n {q:'The correct classification ladder is \u2014', opts:['Major \u2192 Minor \u2192 Object \u2192 Detailed','Major \u2192 (Sub-Major) \u2192 Minor \u2192 Sub \u2192 Detailed \u2192 Object','Minor \u2192 Major \u2192 Sub \u2192 Object','Major \u2192 Sub \u2192 Minor \u2192 Detailed'], a:1, fb:'Para 3.1.7: Major \\u2192 (Sub-Major) \\u2192 Minor \\u2192 Sub \\u2192 Detailed \\u2192 Object Head.'},\r\n {q:'A lump-sum advance on a Government servant\\u2019s death is subject to a maximum of \u2014', opts:['Rs 5,000','Rs 8,000','Rs 10,000','Rs 25,000'], a:1, fb:'Para 3.1.10: two months\\u2019 (basic + DP), subject to a ceiling of Rs 8,000; adjust within 6 months; head 8550.'},\r\n {q:'The Divisional Officer obtains funds for disbursement by \u2014', opts:['Drawing cash from the treasury','Cheque on the banks against a Letter of Credit','A grant-in-aid','Petty cash imprest only'], a:1, fb:'Para 3.2.1(a): he is the primary disbursing officer, drawing by cheque against the Letter of Credit \/ Cash Assignment Account.'},\r\n {q:'Where the exact head of a CHARGE cannot be ascertained at once, it is classified temporarily under \u2014', opts:['Deposits','Miscellaneous Public Works Advances','Suspense \\u2013 Stock','Remittances'], a:1, fb:'Para 3.2.2: a charge goes to \"Misc. Public Works Advances\"; a receipt goes to \"Deposits\".'},\r\n {q:'Under Annexure A, the proposal to open a Cash Assignment Account must be sent by DG(W) to the CCA \u2014', opts:['15 days in advance','30 days in advance','45 days in advance','60 days in advance'], a:2, fb:'Annexure A: 45 days before the division actually opens, subject to the listed conditions (incl. a sanctioned Divisional Accountant post).'}\r\n]);\r\n\r\n\/* \u2500\u2500\u2500\u2500\u2500 Chapter 4 \u2500\u2500\u2500\u2500\u2500 *\/\r\nbuildQuiz('quizStage4','quizScore4','quizNext4',[\r\n {q:'The Divisional Accountant is posted to a Divisional Office by \u2014', opts:['The Divisional Officer','The Chief Controller of Accounts','The Superintending Engineer','The CAG'], a:1, fb:'Para 4.2.1: the CCA, head of the accounting organisation, posts the Divisional Accountant.'},\r\n {q:'The three-fold function of the Divisional Accountant is accountant, financial assistant and \u2014', opts:['Cashier','Internal checker','Auditor','Estimator'], a:1, fb:'Para 4.2.2: accountant (compiler), internal checker, and financial assistant\/adviser.'},\r\n {q:'An objection recorded in the Register of Divisional Accountant\\u2019s Objections (Form 60) is not finally disposed of until it is \u2014', opts:['Signed by the SE','Reviewed by the Pay and Accounts Officer','Approved by the CAG','Entered in the cash book'], a:1, fb:'Para 4.2.3: not disposed of until reviewed by the PAO, for whom the register is always available.'},\r\n {q:'The Divisional Accountant\\u2019s position in the office is analogous to that of a \u2014', opts:['Sectional Officer','Sub-Divisional Officer','Direction Officer','Superintending Engineer'], a:1, fb:'Para 4.2.2(c): he is the senior office member, analogous to a Sub-Divisional Officer.'},\r\n {q:'The Pay and Accounts Office checks the Divisional Officer\\u2019s sanctions only in respect of \u2014', opts:['All contract agreements','Write-off of stores or losses of public money','Technical sanctions','Pay and allowances'], a:1, fb:'Para 4.4 Note 1: only write-off of stores\/losses; other DO sanctions are checked by the Divisional Accountant.'},\r\n {q:'Technical sanctions need be communicated to the Accounts Officer only for projects costing more than \u2014', opts:['Rs 10 lakh','Rs 25 lakh','Rs 50 lakh','Rs 1 crore'], a:1, fb:'Para 4.4 Note 3: projects > Rs 25 lakh and non-projects > Rs 10 lakh; Administrative Approvals are not supplied at all.'},\r\n {q:'Where a protest is made against an audit objection, the objection is \u2014', opts:['Automatically withdrawn','Held in force until formal intimation of its withdrawal','Referred to the CAG','Treated as closed'], a:1, fb:'Para 4.5.3 Note: it remains in force unless the Audit\/Accounts Officer formally intimates its withdrawal.'}\r\n]);\r\n\r\n\/* \u2500\u2500\u2500\u2500\u2500 Chapter 5 \u2500\u2500\u2500\u2500\u2500 *\/\r\nbuildQuiz('quizStage5','quizScore5','quizNext5',[\r\n {q:'An appropriation is operative \u2014', opts:['Until the work is completed','Only for the financial year for which it is made','For three years','Until re-appropriated'], a:1, fb:'Para 5.1.1: it is operative only for the financial year for which it is made.'},\r\n {q:'The Contingency Fund is set up under which Article of the Constitution?', opts:['Article 266','Article 267','Article 112','Article 283'], a:1, fb:'Para 5.2.2: the Contingency Fund is set up under Article 267 (s.48 of the UT Act 1963 for UTs).'},\r\n {q:'A Major Head whose code begins with the digit \\u201c4\\u201d represents \u2014', opts:['Revenue Receipt','Revenue Expenditure','Capital Expenditure','Loans and Advances'], a:2, fb:'Para 5.2.4: 0\/1 Revenue Receipt, 2\/3 Revenue Expenditure, 4\/5 Capital Expenditure, 6\/7 Loans, 8 Public Account.'},\r\n {q:'In the six-tier classification, the \\u201cunit of appropriation\\u201d is the \u2014', opts:['Minor Head','Sub-Head','Detailed Head','Object Head'], a:3, fb:'Para 5.2.5(c): the Object Head is termed the unit of appropriation; the Detailed Head is now a Sub-scheme.'},\r\n {q:'For revenue heads, a loss by exchange on transactions abroad is accounted under Major Head \u2014', opts:['0075','2075','0049','8443'], a:1, fb:'Para 5.3.2: gain by exchange under 0075, loss by exchange under 2075 (capital head for capital transactions).'},\r\n {q:'A re-appropriation case must be referred to the Ministry of Finance when it involves plan-head savings of more than \u2014', opts:['Rs 5 lakh','Rs 10 lakh','Rs 25 lakh','Rs 50 lakh'], a:1, fb:'Para 5.4.1(b): savings of more than Rs 10 lakh for plan heads of a Ministry\/Department go to the Finance Ministry.'},\r\n {q:'Liabilities and assets adjustable by transfer to remittance heads are registered in \u2014', opts:['Form 1','Form 57 (Register of Transfers Awaited)','Form 60','Form 5'], a:1, fb:'Para 5.5.3: Form 57, the Register of Transfers Awaited.'}\r\n]);\r\n\r\n\/* \u2500\u2500\u2500\u2500\u2500 Chapter 6 \u2500\u2500\u2500\u2500\u2500 *\/\r\nbuildQuiz('quizStage6','quizScore6','quizNext6',[\r\n {q:'Which of the following is NOT treated as \\u201ccash\\u201d under Chapter 6?', opts:['Demand drafts','Deposits-at-Call receipts of Scheduled Banks','Government securities','Currency notes'], a:2, fb:'Para 6.1.1 Note: Government securities, debentures, bonds and other banks\\u2019 deposit receipts are not cash.'},\r\n {q:'The first (interim) Letter of Credit at the start of the year covers up to \u2014', opts:['One-sixth of the authorised budget allocation','80% of the budget grant','The full budget','One-third of the grant'], a:0, fb:'Para 6.2.1(b): the first LOC covers one-sixth of the authorised allocation (Vote on Account).'},\r\n {q:'A short-term advance the Divisional Officer may pay is one recoverable in \u2014', opts:['Fewer than 70 instalments','Fewer than 36 instalments','More than 70 instalments','Up to 12 instalments'], a:0, fb:'Para 6.2.2(h): short-term advances recoverable in fewer than seventy instalments; long-term ones go to the PAO.'},\r\n {q:'A cheque drawn in a Divisional office must bear two signatures when it is for \u2014', opts:['Rs 1 lakh and above','Rs 5 lakh and above','Rs 10 lakh and above','Any amount'], a:2, fb:'Para 6.2.7: cheques of Rs 10 lakh and above bear two signatures (second = Divisional Accountant\/nominated official).'},\r\n {q:'Under the CPWA Code, the practice of revalidating time-expired cheques has been \u2014', opts:['Retained','Dispensed with','Limited to one year','Allowed only by the PAO'], a:1, fb:'Para 6.2.11: revalidation has been dispensed with; an unpaid cheque is cancelled after six months and a fresh one issued.'},\r\n {q:'A receipt for money received is granted in which form?', opts:['CPWA Form 1','CPWA Form 3','GAR 7','Form 57'], a:1, fb:'Para 6.3.1: a receipt in CPWA Form 3 (or a Cash Memo in Form 3-A); the challan for paying into the bank is GAR 7.'},\r\n {q:'The amount of a permanent cash imprest must not exceed, without special sanction, \u2014', opts:['Rs 2,000','Rs 5,000','Rs 10,000','Rs 25,000'], a:1, fb:'Para 6.6.8: an imprest must not exceed Rs 5,000 without the special sanction of the Administrative Ministry\/Administrator.'},\r\n {q:'Cash found surplus in the chest is credited to \u2014', opts:['Miscellaneous Works Advances','8443-Civil Deposit \/ 103-Public Works Deposits','8672-Permanent Cash Imprest','799-Suspense'], a:1, fb:'Para 6.6.7: surplus \\u2192 8443-Civil Deposit; a deficit \\u2192 Miscellaneous Works Advances under 799-Suspense.'}\r\n]);\r\n\r\n\/* \u2500\u2500\u2500\u2500\u2500 Chapter 7 \u2500\u2500\u2500\u2500\u2500 *\/\r\nbuildQuiz('quizStage7','quizScore7','quizNext7',[\r\n {q:'Which class of stores is debited to a SUSPENSE head?', opts:['Tools and Plant','Road Metal','Stock','Materials charged to works'], a:2, fb:'Para 7.1.5: only Stock is debited to suspense; Tools & Plant, Road Metal and Materials charged to works go to final heads.'},\r\n {q:'The basic quantity record of stock transactions, kept where materials are stored, is the \u2014', opts:['Goods Received Sheet (Form 8-A)','Bin Card (Form 8)','Priced Stores Ledger (Form 12)','Indent (Form 7)'], a:1, fb:'Para 7.2.12: the Bin Card (Form 8) is the basic quantity record.'},\r\n {q:'The guiding principle for fixing an Issue Rate is that \u2014', opts:['It should yield a 10% profit','There should be no ultimate profit or loss in the stock account','It equals the market rate plus 10%','It is fixed by the PAO'], a:1, fb:'Para 7.2.19: the rate is fixed so there is no ultimate profit or loss in stock accounts.'},\r\n {q:'When stock is found surplus on verification, its value is \u2014', opts:['Kept under Misc. Works Advances','Credited at once as a revenue\/capital receipt','Ignored','Debited to Minor Works'], a:1, fb:'Para 7.2.36: surplus credited at once as revenue; a deficit is kept under Misc. Works Advances pending recovery.'},\r\n {q:'Issue rates of cement and steel in contracts should not be less than \u2014', opts:['The Central Stores rate','The market rate','The estimate rate','The previous year\\u2019s rate'], a:1, fb:'Para 7.2.19: cement\/steel issue rates must not be less than market rates, irrespective of Central Stores rates.'},\r\n {q:'The Tools and Plant Ledger (Form 15) is kept in how many parts?', opts:['Two','Three','Four','Five'], a:1, fb:'Para 7.3.7: three parts \\u2014 in hand, lent\/sent out, and shortage awaiting adjustment.'},\r\n {q:'Physical verification of all stores must be made at least \u2014', opts:['Once a quarter','Once every year','Once every two years','Once a month'], a:1, fb:'Para 7.2.35: a physical verification of all stores at least once every year, not by the custodian.'}\r\n]);\r\n\r\n\/* \u2500\u2500\u2500\u2500\u2500 Chapter 8 \u2500\u2500\u2500\u2500\u2500 *\/\r\nbuildQuiz('quizStage8','quizScore8','quizNext8',[\r\n {q:'A transfer entry is used to bring to account transactions that \u2014', opts:['Pass through the cash book','Do not involve cash or stock','Are above Rs 10 lakh','Relate only to revenue'], a:1, fb:'Para 8.1.1: TEs bring to account transactions that do not pass through cash or stock, among other purposes.'},\r\n {q:'An error affecting a debt, deposit, suspense or remittance head must be corrected by transfer \u2014', opts:['Only before the year closes','However old and small it may be','Only if above Rs 500','Only with CAG approval'], a:1, fb:'Para 8.1.3: such errors must be corrected by transfer however old and small.'},\r\n {q:'A revenue\/expenditure misclassification discovered AFTER the year\\u2019s accounts are closed is \u2014', opts:['Corrected by transfer','Left with only a note of error (unless another Govt\/commercial dept is affected)','Ignored entirely','Referred to the CAG'], a:1, fb:'Para 8.1.2: after closing, only a note of error \\u2014 unless it affects another Government or a commercial department.'},\r\n {q:'Every transfer entry requires an authority in which form?', opts:['Form CAM 34 (Transfer Entry Order)','Form CAM 35','Form 18','Form CPWA 33'], a:0, fb:'Para 8.1.6: a Transfer Entry Order in Form CAM 34 (or an order on another document).'},\r\n {q:'On one side of every transfer entry there should be \u2014', opts:['Only one minor head','Only one major head','Exactly two heads','No head'], a:1, fb:'Para 8.1.6 Note 2: only one major head on one side, though there may be debit\/credit to various other heads.'},\r\n {q:'A transfer between sub-heads within a work\\u2019s account is \u2014', opts:['Entered in the Transfer Entry Book','Filed with the Works Abstract and not entered in the TE Book','Not permitted at all','Done only by the PAO'], a:1, fb:'Para 8.1.12: it needs a formal TEO, is filed with the Works Abstract, and is not entered in the TE Book.'}\r\n]);\r\n\r\n\/* \u2500\u2500\u2500\u2500\u2500 Chapter 9 \u2500\u2500\u2500\u2500\u2500 *\/\r\nbuildQuiz('quizStage9','quizScore9','quizNext9',[\r\n {q:'Credit for revenue to the head concerned may be taken \u2014', opts:['As soon as it is assessed','Only when it is realised','At the start of the year','When the demand is raised'], a:1, fb:'Para 9.1.4: it is not permissible to take credit for revenue until it is realised.'},\r\n {q:'From a person NOT in Government service, the assessed licence fee must be \u2014', opts:['Recovered in arrears','Recovered in advance','Waived','Deducted from pay'], a:1, fb:'Para 9.3.1: the full assessed licence fee must be recovered in advance from a private person.'},\r\n {q:'Licence fee from a Government servant is recovered \u2014', opts:['Only in cash','In cash or by deduction from pay bills','Only by deduction','In advance only'], a:1, fb:'Para 9.3.2: either in cash or by deduction from pay bills, on a Form 48 demand.'},\r\n {q:'For General Pool accommodation managed by the Directorate of Estates, recoveries are \u2014', opts:['Settled monetarily with the division','Booked directly against 0216-Housing with no monetary settlement','Credited to 0059-Public Works','Kept in deposit'], a:1, fb:'Para 9.3.6: no monetary settlement; booked directly against the final head 0216-Housing.'},\r\n {q:'Cash refunds of revenue actually collected are booked under the minor head \u2014', opts:['800-Other Receipts','900 Deduct-Refunds','799-Suspense','103-Recovery of percentage charges'], a:1, fb:'Para 9.4.1: under the minor head \"900 Deduct-Refunds\" of the revenue head concerned.'},\r\n {q:'The Register of Licence Fees of Buildings and Lands is maintained in \u2014', opts:['Form 46','Form 48','Form 49','Form 12'], a:2, fb:'Para 9.5.5: Form 49 (the Register of Revenue is Form 46; the demand statement is Form 48).'}\r\n]);\r\n\r\n\/* \u2500\u2500\u2500\u2500\u2500 Chapter 10 \u2500\u2500\u2500\u2500\u2500 *\/\r\nbuildQuiz('quizStage10','quizScore10','quizNext10',[\r\n {q:'Which is NOT one of the three initial records of works accounts?', opts:['Muster Roll','Measurement Book','Work-charged Establishment Bill','Bin Card'], a:3, fb:'Para 10.1.2: the three are Muster Roll, Measurement Books and Work-charged Establishment Bills.'},\r\n {q:'A daily labour report (Form 30) need NOT be sent for a muster roll containing \u2014', opts:['15 persons or fewer','20 persons or fewer','10 persons or fewer','5 persons or fewer'], a:0, fb:'Note under 10.2.3: labour reports are not required for muster rolls of 15 persons or less.'},\r\n {q:'Payments for work done other than by daily labour are made on the basis of \u2014', opts:['The contractor\\u2019s estimate','Measurements recorded in the Measurement Book','The muster roll','A hand receipt'], a:1, fb:'Para 10.2.7: on the basis of measurements recorded in measurement books (Form CPWA 23).'},\r\n {q:'Entries in a Measurement Book must be made \u2014', opts:['In pencil, erasable','In ink only, with no erasure','In any medium','By the contractor'], a:1, fb:'Para 10.2.8: entries in ink only, no erasure, machine-numbered pages \\u2014 it may be Court evidence.'},\r\n {q:'A final payment on a running account is made on a form printed on \u2014', opts:['White paper','Yellow paper (CPWA 27-B)','Pink paper','Green paper'], a:1, fb:'Para 10.2.19: a yellow-paper form (CPWA 27-B) is used only for final payments.'},\r\n {q:'A secured advance to a finished-work contractor may be sanctioned up to \u2014', opts:['50% of value','75% of value','90% of value','100% of value'], a:1, fb:'Para 10.2.22(a): up to 75% of the value of imperishable materials brought to site.'},\r\n {q:'A mobilisation advance may be authorised for works costing not less than \u2014', opts:['Rs 50 lakh','Rs 1 crore','Rs 2 crore','Rs 5 crore'], a:2, fb:'Para 10.2.22(b): for specialised\/capital-intensive works costing not less than Rs 2 crore, max 10%, 10% interest.'},\r\n {q:'Materials issued direct to a work are debited to which suspense head?', opts:['Contractors','Materials','Labourers','Land Acquisition'], a:1, fb:'Para 10.3.12: the cost is debited to the suspense head \"Materials\" in the account of the work.'},\r\n {q:'How many suspense heads sit under the Works Abstract?', opts:['Two','Three','Four','Five'], a:2, fb:'Para 10.5.1: four \\u2014 Contractors, Labourers, Materials and Land Acquisition.'}\r\n]);\r\n\r\n\/* \u2500\u2500\u2500\u2500\u2500 Chapter 11 \u2500\u2500\u2500\u2500\u2500 *\/\r\nbuildQuiz('quizStage11','quizScore11','quizNext11',[\r\n {q:'In a lump-sum contract, detailed measurements of work done are required \u2014', opts:['For every item of work','Only for additions and alterations','Never','Only for the final bill'], a:1, fb:'Para 11.1.1(iii): detailed measurements are not required except for additions and alterations.'},\r\n {q:'An intermediate payment certificate must be given by an officer not below the rank of \u2014', opts:['Sectional Officer','Sub-divisional Officer','Divisional Officer','Superintending Engineer'], a:1, fb:'Para 11.2.2: a responsible officer not below the rank of Sub-divisional Officer.'},\r\n {q:'The completion certificate for the final payment is signed by the \u2014', opts:['Sub-divisional Officer','Divisional Officer','Superintending Engineer','Divisional Accountant'], a:1, fb:'Para 11.2.3: a completion certificate signed by the Divisional Officer (para 106, CPWD Code).'},\r\n {q:'Form 27-A is used for \u2014', opts:['Final payments','Intermediate payments','Muster rolls','Stock indents'], a:1, fb:'Para 11.3.2: Form 27-A is for intermediate payments; Form 27-B is for final payments.'},\r\n {q:'Intermediate payments to a lump-sum contractor are brought to account under \u2014', opts:['Final Charges','Contractors \u2013 Advance Payments','Contractors \u2013 Secured Advances','Materials'], a:1, fb:'Para 11.4.3: treated like advance payments under the suspense head \"Contractors \u2013 Advance Payments\".'},\r\n {q:'Transactions relating to lump-sum contracts are maintained in \u2014', opts:['Form CPWA 42','Form CPWA 43 (Contractor\\u2019s Ledger)','Form 67','Form CPWA 33'], a:1, fb:'Para 11.5.1: in the Contractor\\u2019s Ledger, Form CPWA 43.'}\r\n]);\r\n\r\n\/* \u2500\u2500\u2500\u2500\u2500 Chapter 12 \u2500\u2500\u2500\u2500\u2500 *\/\r\nbuildQuiz('quizStage12','quizScore12','quizNext12',[\r\n {q:'The progress of a manufacture is recorded in the \u2014', opts:['Register of Works (Form 40)','Register of Manufacture (Form 42)','Suspense Register (Form 67)','Bin Card (Form 8)'], a:1, fb:'Para 12.1.3: in the Register of Manufacture, Form CPWA 42.'},\r\n {q:'Accounts of a continuous manufacture operation must be closed \u2014', opts:['Only when operations end','At least once a year','Every quarter','Every month'], a:1, fb:'Para 12.1.4: continuous operations must be closed periodically but at least once a year.'},\r\n {q:'Capital charges for a manufacture extending over more than one season are first debited to \u2014', opts:['The work concerned','Sub-head \"Land, Kilns, etc.\" of the Stock Account','Revenue','Misc. Works Advances'], a:1, fb:'Para 12.2.2(b): to the special \"Land, Kilns, etc.\" account, recovered in instalments.'},\r\n {q:'The accounts of road metal digging are \u2014', opts:['Treated as manufacture accounts','NOT treated as manufacture accounts','Kept in Form 42','Always seasonal'], a:1, fb:'Para 12.2.3: road metal digging is not treated as a manufacture account; charges follow para 7.4.5.'},\r\n {q:'A Manufacture Account is essentially \u2014', opts:['A final head','A revenue head','A suspense account','A deposit head'], a:2, fb:'Para 12.3.1: essentially a suspense account, recorded under the sub-head \"Manufacture\" of Stock.'}\r\n]);\r\n\r\n\/* \u2500\u2500\u2500\u2500\u2500 Chapter 13 \u2500\u2500\u2500\u2500\u2500 *\/\r\nbuildQuiz('quizStage13','quizScore13','quizNext13',[\r\n {q:'Which is one of the three sub-heads under \"799 \u2013 Suspense\"?', opts:['Cash Settlement','Workshop Suspense','Public Works Deposits','Material Purchase Settlement'], a:1, fb:'Para 13.1.1: the three are Stock, Miscellaneous Works Advances and Workshop Suspense.'},\r\n {q:'Credits under the suspense heads are treated as \u2014', opts:['Revenue receipts','Reduction of expenditure','Deposits','Capital receipts'], a:1, fb:'Para 13.1.1: credits are treated as reduction of expenditure when making up the major-head account.'},\r\n {q:'The Material Purchase Settlement Suspense Account is the minor head \u2014', opts:['107 under 8658','129 under 8658','799 under 2059','800 under 0059'], a:1, fb:'Para 13.2.1: Minor Head \"129 \u2013 MPSSA\" under Major Head \"8658 \u2013 Suspense Accounts\".'},\r\n {q:'A single transfer entry for all stores purchased for specific works in a month is the \u2014', opts:['Omnibus Transfer Entry Order (Form 53A)','Summary of Transfer Entries','Schedule Docket','Goods Received Sheet'], a:0, fb:'Para 13.2.2: the Omnibus Transfer Entry Order, Form 53A.'},\r\n {q:'How many sub-heads does the Stock account have?', opts:['Eight','Nine','Eleven','Six'], a:2, fb:'Para 13.3.4: eleven sub-heads, from Small Stores through Handling & other Incidental Charges.'},\r\n {q:'Which is NOT one of the four classes of Miscellaneous Works Advances?', opts:['Sales on credit','Workshop jobs in progress','Losses, retrenchments, errors','Expenditure on Deposit Works in excess of deposits'], a:1, fb:'Para 13.4.1: the four classes are sales on credit, deposit-work excess, losses\/retrenchments\/errors, and other items.'},\r\n {q:'On completing a workshop job, an excess over the deposit received is transferred to \u2014', opts:['Revenue','Stock','Miscellaneous Works Advances','Public Works Deposits'], a:2, fb:'Para 13.5.3: the unadjusted amount is transferred to \"Miscellaneous Works Advances\" pending settlement.'}\r\n]);\r\n\r\n\/* \u2500\u2500\u2500\u2500\u2500 Chapter 14 \u2500\u2500\u2500\u2500\u2500 *\/\r\nbuildQuiz('quizStage14','quizScore14','quizNext14',[\r\n {q:'No work is undertaken for municipalities or private parties until \u2014', opts:['Half the cost is paid','The whole estimated cost (incl. supervision and profit) is paid','The work is completed','A bond is signed'], a:1, fb:'Para 14.1.5: the whole estimated cost, including all supervision and profit charges, must be paid first.'},\r\n {q:'Operating expenses of a workshop job pass through which suspense head?', opts:['Stock','Workshop Suspense','Miscellaneous Works Advances','Public Works Deposits'], a:1, fb:'Para 14.2.3: all other operating expenses are debitable to the jobs through \"Workshop Suspense\".'},\r\n {q:'A workshop job may be settled once a year (in March) if its total annual cost is not larger than \u2014', opts:['Rs 500','Rs 1,000','Rs 5,000','Rs 250'], a:0, fb:'Para 14.2.4: annual settlement is allowed when the total cost during the year is not larger than Rs 500.'},\r\n {q:'The supervision-charge percentage is calculated on \u2014', opts:['Total cost of labour and stores','The value of materials issued to the job','The capital cost of the shop','The profit margin'], a:1, fb:'Para 14.2.5: supervision % is on the value of materials issued to each job; other charges on total labour + stores.'},\r\n {q:'A profit percentage is usually charged except on jobs executed for \u2014', opts:['Private parties','Municipalities','Other divisions of Government','Local Funds'], a:2, fb:'Para 14.2.5: a profit percentage is usual except for jobs executed for other divisions of Government.'},\r\n {q:'Which is one of the three annual proforma accounts of a workshop?', opts:['Cash Account','Profit and Loss Account','Deposit Account','Suspense Account'], a:1, fb:'Para 14.3.1: Capital Account, Out-turn Account and Profit & Loss Account.'}\r\n]);\r\n\r\n\/* \u2500\u2500\u2500\u2500\u2500 Chapter 15 \u2500\u2500\u2500\u2500\u2500 *\/\r\nbuildQuiz('quizStage15','quizScore15','quizNext15',[\r\n {q:'Interest-bearing securities deposited by contractors \u2014', opts:['Pass through the regular accounts','Do not pass through the regular accounts of the division','Are credited to revenue','Are treated as cash'], a:1, fb:'Para 15.1.1: interest-bearing securities do not pass through the regular accounts of the division.'},\r\n {q:'Government promissory notes are accepted as security at \u2014', opts:['Face value only','Market price only','5% below market price or face value, whichever is less','10% below market price'], a:2, fb:'Para 15.2.2: at 5% below market price or face value, whichever is less.'},\r\n {q:'A Fidelity Bond (Form GFR 34) may be accepted as security from \u2014', opts:['A private contractor','A Government servant, not a private party','Any depositor','A local body'], a:1, fb:'Para 15.2.2: a Fidelity Bond may be accepted from a Government servant but not from a private party.'},\r\n {q:'Percentage deductions for security from contractors\\u2019 bills are credited to \u2014', opts:['8443-Civil Deposits-108-Public Works Deposits','0059-Public Works','8658-Suspense Accounts','8550-Civil Advances'], a:0, fb:'Para 15.2.4: credited to \"8443-Civil Deposits-108-Public Works Deposits\".'},\r\n {q:'A deposit not exceeding Rs 25 lapses to Government if unclaimed for \u2014', opts:['One whole account year','Two account years','Three account years','Six months'], a:0, fb:'Para 15.4.1(i): deposits not exceeding Rs 25 lapse if unclaimed for one whole account year.'},\r\n {q:'A deposit above Rs 25 lapses if unclaimed for \u2014', opts:['One year','More than three complete account years','Two years','Five years'], a:1, fb:'Para 15.4.1(ii): deposits above Rs 25 lapse if unclaimed for more than three complete account years (Rule 189).'},\r\n {q:'A lapsed or confiscated deposit can be repaid only \u2014', opts:['By the Divisional Officer alone','After pre-check by the Pay and Accounts Officer','Without any check','By the contractor\\u2019s request'], a:1, fb:'Para 15.4.3: repayment requires pre-check by the Pay and Accounts Officer.'}\r\n]);\r\n\r\n\/* \u2500\u2500\u2500\u2500\u2500 Chapter 16 \u2500\u2500\u2500\u2500\u2500 *\/\r\nbuildQuiz('quizStage16','quizScore16','quizNext16',[\r\n {q:'Which is NOT one of the three classes of Non-Government Works?', opts:['Deposit Works','Local Loan Works','Takavi Works','Workshop Works'], a:3, fb:'Para 16.1.1: the three are Deposit Works, Local Loan Works and Takavi Works.'},\r\n {q:'A deposit received for a Deposit Work is credited to \u2014', opts:['0059-Public Works','8443-Civil Deposits-108-Public Works Deposits','8658-Suspense Accounts','2059-Public Works'], a:1, fb:'Para 16.2.1: credited to \"108-Public Works Deposits\" under \"8443-Civil Deposits\".'},\r\n {q:'For autonomous bodies financed entirely from Government funds, the advance needed is \u2014', opts:['100% of cost','50% of cost','33\u2153% of cost','No advance'], a:2, fb:'Note under 16.2.1: only 33\u2153% of the estimated cost need be deposited in advance.'},\r\n {q:'The consolidated monthly record of all Deposit Works is \u2014', opts:['Form 65 (Schedule of Deposit Works)','Form 66','Form 76','Form 64'], a:0, fb:'Para 16.2.2: the Schedule of Deposit Works, Form 65.'},\r\n {q:'For a Takavi Work, the estimated cost \u2014', opts:['Must be deposited fully in advance','Need NOT be deposited in advance; recoverable like land revenue','Is never recovered','Is paid by the PWD'], a:1, fb:'Para 16.4.1: unlike a Deposit Work, the cost need not be deposited in advance; it is recoverable through District\/Revenue Authorities like arrears of land revenue.'},\r\n {q:'Takavi Works transactions are recorded under \u2014', opts:['8443-Civil Deposits','8550-Civil Advances-103-Other Departmental Advances','8658-Suspense Accounts','2059-Public Works'], a:1, fb:'Para 16.4.2: under \"Takavi Works Advances\" within \"8550-Civil Advances-103\".'},\r\n {q:'Ordinary maintenance Takavi works are treated as completed on \u2014', opts:['31 March','31 October','30 June','31 December'], a:1, fb:'Para 16.4.4: ordinary maintenance works are considered completed on 31 October each year.'}\r\n]);\r\n\r\n\/* \u2500\u2500\u2500\u2500\u2500 Chapter 17 \u2500\u2500\u2500\u2500\u2500 *\/\r\nbuildQuiz('quizStage17','quizScore17','quizNext17',[\r\n {q:'Inter-departmental debits for services\/articles are governed by \u2014', opts:['Chapter 4 of the Government Accounting Rules, 1990','The GFR 2005 only','The CPWD Code','The Treasury Rules'], a:0, fb:'Para 17.1.1: regulated by the directions in Chapter 4 of the Government Accounting Rules, 1990.'},\r\n {q:'When prison labour is employed on Jail works, the Jail department charges \u2014', opts:['Full market value','Nothing','Half the cost','A fixed percentage'], a:1, fb:'Para 17.1.5: no charge is made if the convicts are employed on Jail works.'},\r\n {q:'Transfer of land between Departments of Government is on what basis?', opts:['Market value','No profit no loss','Present-day cost minus depreciation','Book value'], a:1, fb:'Para 17.1.6(1): transfer of land between Departments is on a \"no profit no loss\" basis.'},\r\n {q:'Transfer of buildings between Government departments is valued at \u2014', opts:['Market value','Original cost','Present-day cost minus depreciation','No profit no loss'], a:2, fb:'Para 17.1.6(2): at present-day cost minus depreciation, valued by the PWD.'},\r\n {q:'Allotment of land and recovery of building cost from a public sector undertaking is at \u2014', opts:['No profit no loss','Market value','Depreciated cost','Face value'], a:1, fb:'Para 17.1.6(3): at \"market value\" as defined in Appendix 11 of the GFR 2005.'},\r\n {q:'Cash settlements with the Cabinet Secretariat and Ministry of Defence are routed through \u2014', opts:['129-Material Purchase Settlement Suspense','107-Cash Settlement Suspense Account','108-Public Works Deposits','799-Suspense'], a:1, fb:'Para 17.2.1(B): through the suspense head \"107-Cash Settlement Suspense Account\" below 8658.'},\r\n {q:'When responding to a transfer claim that pertains to it, a division should \u2014', opts:['Reject it if a voucher is wanting','Partly accept and partly reject','Accept it provisionally in full and settle disputes separately','Ignore it'], a:2, fb:'Para 17.2.3: it must not reject for a wanting voucher nor partly accept; it accepts provisionally in full and settles the dispute separately.'}\r\n]);\r\n\r\n\/* \u2500\u2500\u2500\u2500\u2500 Chapter 18 \u2500\u2500\u2500\u2500\u2500 *\/\r\nbuildQuiz('quizStage18','quizScore18','quizNext18',[\r\n {q:'For the purpose of preferring establishment claims, the \"Head of Office\" of the division is the \u2014', opts:['Superintending Engineer','Divisional Officer','Divisional Accountant','Pay and Accounts Officer'], a:1, fb:'Note under 18.2.1: the Divisional Officer is treated as the \"Head of Office\" of the entire division establishment.'},\r\n {q:'A separate pay bill must be prepared for employees who joined service \u2014', opts:['before 01-01-2004','on or after 01-01-2004 (NPS-2004)','only in Group A','only as work-charged staff'], a:1, fb:'Para 18.2.2(iv): a separate bill is required for those covered under the New Pension Scheme 2004.'},\r\n {q:'For NPS-2004 entrants, a Cheque-Drawing DDO \u2014', opts:['Prepares the bill and pays','Only prepares the bill; the PAO pre-checks and pays','Neither prepares nor pays','Pays only Tier-II'], a:1, fb:'Para 18.2.2(d): CDDOs only prepare such bills and do not make payment; the PAO pre-checks and pays.'},\r\n {q:'Undisbursed pay and allowances are recorded in \u2014', opts:['Form GAR 24','Form GAR 25','Form GAR 9','Form GAR 3'], a:1, fb:'Para 18.3.2: in a Register in Form GAR 25; amounts undisbursed for three months are refunded.'},\r\n {q:'The Bill Register maintained by Heads of Offices is in \u2014', opts:['Form GAR 27','Form GAR 9','Form GAR 31','Form CAM 10'], a:1, fb:'Para 18.3.3: a Bill Register in Form GAR 9, reviewed monthly by a Gazetted Officer.'},\r\n {q:'A report of transfer of an executive charge is sent to the PAO through the \u2014', opts:['Divisional Accountant','Superintending Engineer','Chief Engineer','Head of Department'], a:1, fb:'Para 18.5.2: the transfer-of-charge report is sent to the PAO through the Superintending Engineer.'}\r\n]);\r\n\r\n\/* \u2500\u2500\u2500\u2500\u2500 Chapter 19 \u2500\u2500\u2500\u2500\u2500 *\/\r\nbuildQuiz('quizStage19','quizScore19','quizNext19',[\r\n {q:'Cash to disburse contingent charges is obtained \u2014', opts:['From the treasury in cash','From the accredited bank by cheque','From the imprest only','From the PAO directly'], a:1, fb:'Para 19.1.1: obtained from the accredited bank by cheque, like cash for works payments.'},\r\n {q:'Charging contingent-nature expenditure to the \"Contingencies\" of a work is \u2014', opts:['Permitted freely','Permitted with SE sanction','Strictly prohibited','Allowed up to Rs 5,000'], a:2, fb:'Note under 19.2.2: this is strictly prohibited and breaches are reported by the Accounts Officer.'},\r\n {q:'If a division\\u2019s monthly contingent charges exceed the fixed limit, the bill is sanctioned by the \u2014', opts:['Divisional Officer','Superintending Engineer','Chief Engineer','Pay and Accounts Officer'], a:1, fb:'Para 19.2.3: the bill is submitted to the Superintending Engineer, who sanctions it by countersignature.'},\r\n {q:'At month-end, contingent charges are consolidated in a bill in \u2014', opts:['Form GAR 27','Form GAR 31 (\"Not Payable\")','Form GAR 9','Form GAR 24'], a:1, fb:'Para 19.3.1(b): consolidated in Form GAR 31 headed \"Not Payable\" for the Accounts Officer.'},\r\n {q:'The Register of Contingent Expenditure is kept in \u2014', opts:['Form GAR 27','Form GAR 31','Form GAR 25','Form CAM 34'], a:0, fb:'Para 19.3.1(c): a register of contingent expenditure in Form GAR 27 is kept in each office.'}\r\n]);\r\n\r\n\/* \u2500\u2500\u2500\u2500\u2500 Chapter 20 \u2500\u2500\u2500\u2500\u2500 *\/\r\nbuildQuiz('quizStage20','quizScore20','quizNext20',[\r\n {q:'The rules of Chapter 20 apply to the offices of \u2014', opts:['Divisional Officers','Chief & Superintending Engineers and other special officers','Sub-divisional Officers','Pay and Accounts Officers'], a:1, fb:'Para 20.1.1: to special offices \\u2014 Chief\/Superintending Engineers, Superintendents of works and other special officers, not Divisional Officers.'},\r\n {q:'The head of a special office is concerned with the execution of works \u2014', opts:['Fully','Only as an officer of control','As primary disburser','Never in any capacity'], a:1, fb:'Para 20.1.2: he is not concerned with execution\/disbursement\/custody except as an officer of control.'},\r\n {q:'If a special-office head assumes an executive charge, those transactions are \u2014', opts:['Merged with the special office','Kept distinct and accounted per divisional rules','Ignored','Sent to the SE'], a:1, fb:'Para 20.1.2: kept distinct from the special office and accounted for under the rules for Divisional Officers.'},\r\n {q:'In a special office, motor cars, scientific instruments and camp equipage are treated as \u2014', opts:['Capital under Machinery & Equipment','Contingent charges','Tools and Plant under Chapter 7','Stock'], a:1, fb:'Para 20.3.7: such \"Machinery & Equipment\"-class articles are treated as contingent charges in a special office.'},\r\n {q:'For these articles, the Chapter 7 Tools & Plant procedure \u2014', opts:['Must be followed strictly','Need not be observed, but registers are kept','Is replaced by the Bin Card','Does not apply at all'], a:1, fb:'Para 20.3.8: the Chapter 7 procedure need not be observed, but registers of receipt\/disposal\/balance are maintained.'}\r\n]);\r\n\r\n\/* \u2500\u2500\u2500\u2500\u2500 Chapter 21 \u2500\u2500\u2500\u2500\u2500 *\/\r\nbuildQuiz('quizStage21','quizScore21','quizNext21',[\r\n {q:'A Sub-Divisional Officer is \u2014', opts:['Required to compile the monthly account','Not required to consolidate transactions into a compiled account','Required to pay all bills','Responsible for the divisional cash book'], a:1, fb:'Para 21.1.2: the SDO keeps initial records but does not compile the account; that is done in the divisional office.'},\r\n {q:'The SDO maintains the initial account records of \u2014', opts:['Pay and allowances','Stores and works in progress','Deposits','Revenue'], a:1, fb:'Para 21.1.2: initial records of stores (Chapter 7) and works in progress, written up as transactions occur.'},\r\n {q:'Transfer Entry Orders are sent to the divisional office within how many days of month-close?', opts:['One day','Three days','Seven days','Fifteen days'], a:1, fb:'Para 21.1.3: within three days of the date on which the month\\u2019s accounts are closed.'},\r\n {q:'The covering list accompanying the Transfer Entry Orders is in \u2014', opts:['Form A3','Form 53','Form 16','Form GAR 9'], a:0, fb:'Para 21.1.3: a covering list in Form A3 (the TE Orders themselves are Form 53).'},\r\n {q:'Which is a MONTHLY return submitted by the SDO?', opts:['Reports of verification of stores','Statement of Road Metal (Form 16)','Tools and Plant Ledger','Completion certificate'], a:1, fb:'Para 21.1.4(a): the monthly Statement of Receipts, Issues and Balances of Road Metal (Form 16); stores-verification reports and the T&P Ledger are occasional.'}\r\n]);\r\n\r\n\/* \u2500\u2500\u2500\u2500\u2500 Chapter 22 \u2500\u2500\u2500\u2500\u2500 *\/\r\nbuildQuiz('quizStage22','quizScore22','quizNext22',[\r\n {q:'The cash and stock accounts of the divisional office are closed on \u2014', opts:['The 25th of the month','The last working day of the calendar month','The first of the next month','The 15th'], a:1, fb:'Para 22.1.1: closed on the last working day of the calendar month.'},\r\n {q:'The transfer entry levying the prescribed percentages is made on a single order in \u2014', opts:['Form CPWA 61','Form CPWA 62','Form CPWA 34','Form CPWA 80'], a:1, fb:'Para 22.1.2 Note: on a single order of the Divisional Officer in Form CPWA 62.'},\r\n {q:'Who scrutinises the division\\u2019s transactions before they are incorporated into the accounts?', opts:['The Superintending Engineer','The Divisional Accountant','The Pay and Accounts Officer','The Sub-divisional Officer'], a:1, fb:'Para 22.1.3: the Divisional Accountant scrutinises all transactions before incorporation.'},\r\n {q:'General sanctions to estimates and appropriations for works are noted in the \u2014', opts:['Register of Works (Form 40)','Register of Recoveries (Form 95)','Bill Register (GAR 9)','Suspense Register (Form 67)'], a:0, fb:'Para 22.2.4: in the Register of Works, Form CPWA 40.'},\r\n {q:'Cash vouchers and transfer-entry orders for works charges are posted into \u2014', opts:['Schedule Dockets (Form CPWA 61)','the Stock Account (Form 73)','the Abstract Book (Form 81)','the Suspense Register (Form 67)'], a:0, fb:'Para 22.4.2: posted into Schedule Dockets in Form CPWA 61.'},\r\n {q:'The Monthly Account is prepared in \u2014', opts:['Form CPWA 74','Form CPWA 80','Form CPWA 51','Form CPWA 64'], a:1, fb:'Para 22.4.12: the Monthly Account is prepared in Form CPWA 80.'},\r\n {q:'Reconciliation of cheques drawn and remittances made is done through \u2014', opts:['Form CPWA 51','Form CPWA 61','Form CPWA 73','Form CPWA 77'], a:0, fb:'Para 22.3.1: through the Schedule of Reconciliation of Cheques & Remittances, Form CPWA 51.'}\r\n]);\r\n\r\n\/* \u2500\u2500\u2500\u2500\u2500 Chapter 23 \u2500\u2500\u2500\u2500\u2500 *\/\r\nbuildQuiz('quizStage23','quizScore23','quizNext23',[\r\n {q:'The general banking business of the Central Government is carried on by \u2014', opts:['The State Bank of India','The Reserve Bank of India','The Public Sector Banks','The Pay and Accounts Office'], a:1, fb:'Para 23.1.1: by the RBI under Section 21 of the RBI Act, 1934.'},\r\n {q:'The accredited bank of the CPWD throughout the country (w.e.f. 01-04-2005) is \u2014', opts:['ICICI Bank','State Bank of India','UTI Bank','IDBI Bank'], a:1, fb:'Para 23.2.1(i): the State Bank of India is the accredited bank of CPWD throughout the country.'},\r\n {q:'Which payment may a Divisional Officer NOT make by cheque?', opts:['Salary of staff','Works payments','Final GPF payment to a Group A officer','Purchases for works'], a:2, fb:'Para 23.3.2: long-term advances, pensions and final GPF payments to Groups A\/B\/C are paid by the PAO, not the DO.'},\r\n {q:'The Letter of Credit is issued by the \u2014', opts:['Divisional Officer','AO of the LOC Cell of the Principal Accounts Office','Superintending Engineer','State Bank of India'], a:1, fb:'Para 23.3.4: by the Accounts Officer of the LOC Cell of the Principal Accounts Office.'},\r\n {q:'For a local transaction, the permissible remittance period is \u2014', opts:['T+3 working days','T+5 working days','T+7 working days','Same day'], a:0, fb:'Para 23.15.1(a): local transactions must be settled within T+3 working days (outstation T+5).'},\r\n {q:'Interest on delayed remittances is charged at \u2014', opts:['Bank rate','Bank rate + 2%','Bank rate + 5%','A flat 10%'], a:1, fb:'Para 23.15.2: at Bank rate + 2% (\"Delayed Period Interest\").'},\r\n {q:'Bank scrolls are routed by the PAO through which suspense head?', opts:['129-Material Purchase Settlement','108-Public Sector Bank Suspense','107-Cash Settlement','799-Suspense'], a:1, fb:'Para 23.18: through \"108-Public Sector Bank Suspense\" under \"8658\", cleared via \"8675-Deposits with Reserve Bank\".'}\r\n]);\r\n\r\n\/* \u2500\u2500\u2500\u2500\u2500 Chapter 24 \u2500\u2500\u2500\u2500\u2500 *\/\r\nbuildQuiz('quizStage24','quizScore24','quizNext24',[\r\n {q:'The Stock Register of Cheque Books is maintained in \u2014', opts:['Form CAM 1','Form CAM 2','Form CAM 10','Form CAM 17'], a:0, fb:'Para 24.1.3: in Form CAM 1 (the daily account of cheque books used is Form CAM 2).'},\r\n {q:'Stock-taking of cheque books is done every six months in \u2014', opts:['January and July','April and October','March and September','June and December'], a:1, fb:'Para 24.1.7: every six months in April and October, by an officer other than the Officer-in-Charge.'},\r\n {q:'When cheque-drawing power is withdrawn, wholly unused cheque books are \u2014', opts:['Defaced \"Cancelled\" and returned','Returned to the PAO without cancellation','Destroyed by the DO','Retained by the DO'], a:1, fb:'Para 24.1.4: wholly unused books are returned to the PAO without cancellation; part-used forms are defaced \"Cancelled\".'},\r\n {q:'On transfer of charge, the relieving officer takes the account from \u2014', opts:['The date of transfer','The first day of the month of relief','The next month','The last day of the month'], a:1, fb:'Para 24.2.1: from the first day of the month during which the relief took place.'},\r\n {q:'A relieved Divisional Accountant must prepare \u2014', opts:['A new cash book','A memorandum reviewing the accounts','An audit report','A fresh estimate'], a:1, fb:'Para 24.2.3: a memorandum reviewing the accounts (stock, suspense, outstandings, liabilities, recoveries).'},\r\n {q:'Full details of all account records destroyed are kept permanently in \u2014', opts:['Form 92','Form 95','Form 97','Form CAM 1'], a:2, fb:'Para 24.4.1: in Form 97, with the concurrence of the Chief Controller of Accounts.'}\r\n]);\r\n<\/script>\r\n<\/body>\r\n<\/html>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Central Public Works Accounts (CPWA) Code \u2014 Study Notes (Ch 1\u20133) Study Notes · CPWD · M\/o Housing & Urban 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font-weight:700; color:var(--navy); margin:0; }\r\n\r\n .article h4 { font-size:14.5px; font-weight:700; color:var(--navy); margin:22px 0 10px; }\r\n .article p { color:#2c3e50; margin-bottom:12px; text-align:justify; hyphens:auto; }\r\n .article strong { color:#111; }\r\n\r\n .icon-list { list-style:none; margin:0 0 14px; display:flex; flex-direction:column; gap:8px; }\r\n .icon-list li { display:flex; align-items:flex-start; gap:10px; font-size:15px; color:#2c3e50; line-height:1.78; text-align:justify; }\r\n .icon-list li .ico { font-size:15px; flex-shrink:0; margin-top:4px; width:20px; text-align:center; }\r\n\r\n .callout { border-left:3px solid var(--blue); padding:14px 18px; margin:16px 0 20px; background:#f6faff; border-radius:0 6px 6px 0; }\r\n .callout.amber{border-left-color:var(--amber);background:#fffbf5;} .callout.red{border-left-color:var(--red);background:#fff8f7;}\r\n .callout.teal{border-left-color:var(--teal);background:#f4fdf9;} .callout.purple{border-left-color:var(--purple);background:#faf6ff;} .callout.gold{border-left-color:var(--gold);background:#fffcf0;} .callout.slate{border-left-color:var(--slate);background:#f5f8fb;}\r\n .callout-label { font-size:10px; font-weight:700; text-transform:uppercase; letter-spacing:0.12em; margin-bottom:8px; color:var(--blue); }\r\n .callout.amber .callout-label{color:var(--amber);} .callout.red .callout-label{color:var(--red);}\r\n .callout.teal .callout-label{color:var(--teal);} .callout.purple .callout-label{color:var(--purple);} .callout.gold .callout-label{color:#8a6a00;} .callout.slate .callout-label{color:var(--slate);}\r\n .callout p { text-align:justify; }\r\n\r\n .def-card { background:linear-gradient(135deg,#f3f8fd 0%,#e9f2fb 100%); border:1.5px solid #b9d2ec; border-radius:12px; padding:22px 26px; margin:18px 0 26px; position:relative; }\r\n .def-card::before { content:'\\201C'; position:absolute; top:6px; left:14px; font-family:Georgia,serif; font-size:60px; color:rgba(28,93,166,0.18); line-height:1; }\r\n .def-card .def-label { font-size:10.5px; font-weight:700; text-transform:uppercase; letter-spacing:0.14em; color:var(--blue); margin-bottom:8px; position:relative; z-index:1; }\r\n .def-card .def-text { font-size:15px; color:#1f3a55; line-height:1.78; position:relative; z-index:1; text-align:justify; }\r\n\r\n .compare-table { width:100%; border-collapse:collapse; margin:16px 0 24px; border-radius:8px; overflow:hidden; border:1px solid var(--border); table-layout:fixed; }\r\n .compare-table thead tr { background:var(--navy); color:#fff; }\r\n .compare-table th { padding:12px 16px; text-align:left; font-size:12.5px; font-weight:700; }\r\n .compare-table td { padding:11px 16px; font-size:14px; border-bottom:1px solid var(--border); color:#2c3e50; vertical-align:top; word-wrap:break-word; }\r\n .compare-table tr:nth-child(even) td { background:#f8fbfd; }\r\n .compare-table td.label-cell { font-weight:700; color:var(--navy); background:#eef4fa !important; }\r\n .compare-table td.code-cell { font-family:'JetBrains Mono',monospace; font-weight:700; color:var(--blue); background:#eef4fa !important; text-align:center; }\r\n\r\n .info-row { display:grid; grid-template-columns:repeat(auto-fit,minmax(150px,1fr)); gap:14px; margin:18px 0 26px; }\r\n .info-card { background:#fff; border:1.5px solid var(--border); border-top:4px solid var(--blue); border-radius:12px; padding:18px 16px; }\r\n .info-card.t-teal { border-top-color:var(--teal); }\r\n .info-card.t-amber { border-top-color:var(--amber); }\r\n .info-card.t-gold { border-top-color:var(--gold); }\r\n .info-card.t-red { border-top-color:var(--red); }\r\n .info-card.t-purple { border-top-color:var(--purple); }\r\n .info-card .ic-big { font-family:'JetBrains Mono',monospace; font-weight:800; font-size:20px; color:var(--navy); line-height:1.12; margin-bottom:5px; }\r\n .info-card .ic-cap { font-size:12.5px; color:#5a6b7d; line-height:1.5; }\r\n\r\n .parts-list { list-style:none; counter-reset:parts; margin:14px 0 22px; display:flex; flex-direction:column; gap:12px; }\r\n .parts-list > li { background:#fff; border:1.5px solid var(--border); border-radius:10px; padding:16px 18px 16px 60px; position:relative; font-size:14.5px; color:#2c3e50; line-height:1.72; counter-increment:parts; text-align:justify; }\r\n .parts-list > li::before { content:counter(parts,lower-alpha); position:absolute; left:16px; top:16px; width:32px; height:32px; background:var(--blue); color:#fff; border-radius:50%; display:flex; align-items:center; justify-content:center; font-size:14px; font-weight:700; font-family:'JetBrains Mono',monospace; }\r\n .parts-list.roman > li::before { content:counter(parts,lower-roman); font-size:12px; }\r\n .parts-list.decimal > li::before { content:counter(parts); font-size:13px; }\r\n .parts-list.teal > li::before{background:var(--teal);} .parts-list.amber > li::before{background:var(--amber);}\r\n .parts-list.purple > li::before{background:var(--purple);} .parts-list.red > li::before{background:var(--red);} .parts-list.gold > li::before{background:var(--gold);} .parts-list.slate > li::before{background:var(--slate);}\r\n .parts-list > li strong { color:var(--navy); }\r\n\r\n .highlight-box { background:linear-gradient(135deg,#eef6ff 0%,#e4eefb 100%); border-left:4px solid var(--blue); border-radius:0 10px 10px 0; padding:16px 20px; margin:16px 0 22px; }\r\n .highlight-box .hl-label { font-size:10px; font-weight:700; text-transform:uppercase; letter-spacing:0.12em; color:var(--blue); margin-bottom:6px; }\r\n .highlight-box .hl-text { font-size:14.5px; color:#2c3e50; line-height:1.72; text-align:justify; }\r\n\r\n .cat-grid { display:grid; grid-template-columns:repeat(2,1fr); gap:14px; margin:20px 0 28px; }\r\n .cat-grid.three{grid-template-columns:repeat(3,1fr);} .cat-grid.four{grid-template-columns:repeat(4,1fr);}\r\n .cat-card { border-radius:10px; padding:18px 18px; border:1.5px solid var(--border); }\r\n .cat-card.a{border-color:#9dc3ec;background:#f0f7ff;} .cat-card.b{border-color:#7fd3c5;background:#f0fdf8;}\r\n .cat-card.c{border-color:#f0d58a;background:#fffbf0;} .cat-card.d{border-color:#f5a0a0;background:#fff5f5;} .cat-card.e{border-color:#d1baf0;background:#f9f5ff;}\r\n .cat-label { font-size:9.5px; font-weight:700; text-transform:uppercase; letter-spacing:0.12em; color:var(--muted); margin-bottom:6px; }\r\n .cat-title { font-size:14.5px; font-weight:700; color:var(--navy); margin-bottom:8px; }\r\n .cat-card.a .cat-title{color:var(--blue);} .cat-card.b .cat-title{color:var(--teal);} .cat-card.c .cat-title{color:var(--amber);} .cat-card.d .cat-title{color:var(--red);} .cat-card.e .cat-title{color:var(--purple);}\r\n .cat-card p { font-size:13px; color:#2c3e50; line-height:1.7; text-align:justify; }\r\n .cat-badge { display:inline-block; font-size:22px; font-weight:900; margin-bottom:6px; font-family:'JetBrains Mono',monospace; line-height:1; }\r\n .cat-card.a .cat-badge{color:var(--blue);} .cat-card.b .cat-badge{color:var(--teal);} .cat-card.c .cat-badge{color:var(--amber);} .cat-card.d .cat-badge{color:var(--red);} .cat-card.e .cat-badge{color:var(--purple);}\r\n\r\n .chapter-pane { display:none; animation:fadeIn 0.3s ease; }\r\n .chapter-pane.active { display:block; }\r\n @keyframes fadeIn { from{opacity:0;transform:translateY(4px);} to{opacity:1;transform:translateY(0);} }\r\n\r\n .sidebar { position:sticky; top:24px; max-height:calc(100vh - 48px); }\r\n .toc-card { background:#fff; border:1px solid var(--border); border-radius:12px; padding:16px 12px; max-height:calc(100vh - 48px); overflow-y:auto; }\r\n .toc-card-title { font-size:10px; font-weight:700; text-transform:uppercase; letter-spacing:0.14em; color:var(--muted); margin:4px 0 14px; padding:0 4px; }\r\n .toc-chapter { margin-bottom:8px; }\r\n .toc-chapter-header { background:var(--navy); border-radius:10px; padding:12px; color:#fff; cursor:pointer; display:flex; align-items:center; gap:10px; list-style:none; transition:background 0.18s; }\r\n .toc-chapter-header::-webkit-details-marker { display:none; }\r\n .toc-chapter-header:hover { background:#163457; }\r\n .toc-ch-badge { background:#ffd95a; color:#10243f; font-size:10px; font-weight:800; letter-spacing:0.06em; padding:4px 8px; border-radius:5px; flex-shrink:0; min-width:38px; text-align:center; line-height:1; }\r\n .toc-ch-title { flex:1; font-size:13.5px; font-weight:700; line-height:1.25; color:#fff; }\r\n .toc-ch-chev { font-size:10px; color:rgba(255,255,255,0.8); transition:transform 0.22s ease; flex-shrink:0; }\r\n .toc-chapter[open] > .toc-chapter-header { background:#163457; }\r\n .toc-chapter[open] > .toc-chapter-header .toc-ch-chev { transform:rotate(90deg); }\r\n .toc-sub-wrap { position:relative; margin:6px 0 6px 18px; padding-left:14px; }\r\n .toc-sub-wrap::before { content:''; position:absolute; left:0; top:6px; bottom:8px; width:1px; background:repeating-linear-gradient(to bottom,#d0d8e2 0px,#d0d8e2 2px,transparent 2px,transparent 5px); }\r\n .toc-sub-list { list-style:none; }\r\n .toc-sub-list li { display:flex; align-items:flex-start; gap:6px; padding:5px 4px 5px 0; }\r\n .toc-sub-num { flex-shrink:0; font-family:'JetBrains Mono',monospace; font-size:10.5px; color:var(--muted); font-weight:600; line-height:1.5; min-width:40px; padding-top:1px; }\r\n .toc-sub-list a { flex:1; font-size:13px; color:#2c3e50; line-height:1.45; padding:1px 4px; border-radius:3px; transition:color 0.15s; }\r\n .toc-sub-list a:hover { color:var(--blue); }\r\n .toc-sub-list a.active { color:var(--blue); font-weight:700; }\r\n .toc-sub-list .toc-app .toc-sub-num, .toc-sub-list .toc-app a { color:var(--purple); }\r\n .toc-sub-list .toc-app a:hover, .toc-sub-list .toc-app a.active { color:#5a2a8a; font-weight:700; }\r\n\r\n .recap { background:linear-gradient(135deg,#10243f 0%,#193b63 100%); border-radius:14px; padding:28px 30px; margin:44px 0 0; color:#fff; }\r\n .recap-title { font-family:'Crimson Pro',Georgia,serif; font-size:20px; font-weight:700; margin-bottom:18px; display:flex; align-items:center; gap:10px; }\r\n .recap table { width:100%; border-collapse:collapse; }\r\n .recap th, .recap td { padding:10px 14px; text-align:left; border-bottom:1px solid rgba(255,255,255,0.12); font-size:13.5px; }\r\n .recap th { font-size:11px; text-transform:uppercase; letter-spacing:0.1em; opacity:0.7; font-weight:700; }\r\n .recap td:first-child { font-weight:700; color:#ffd700; width:38%; }\r\n .recap td strong { color:#ffd95a; font-weight:700; }\r\n .recap td:first-child strong { color:inherit; }\r\n\r\n \/* quiz *\/\r\n .ix { border:1.5px solid var(--border); border-radius:14px; margin:30px 0 28px; overflow:hidden; background:#fff; }\r\n .ix-head { background:linear-gradient(135deg,#10243f 0%,#193b63 100%); color:#fff; padding:14px 20px; display:flex; align-items:center; gap:12px; }\r\n .ix-head .ix-chip { background:#ffd95a; color:#10243f; font-size:9.5px; font-weight:800; letter-spacing:0.1em; padding:4px 10px; border-radius:20px; text-transform:uppercase; flex-shrink:0; }\r\n .ix-head h4 { font-size:14px; font-weight:700; color:#fff; margin:0; }\r\n .ix-body { padding:20px; }\r\n .ix-help { font-size:12.5px; color:var(--muted); margin:0 0 14px; }\r\n .quiz-q { font-size:14.5px; font-weight:700; color:var(--navy); margin-bottom:14px; display:flex; gap:8px; align-items:baseline; }\r\n .quiz-q .q-tag { font-family:'JetBrains Mono',monospace; font-size:24px; font-weight:700; color:var(--blue); flex-shrink:0; }\r\n .quiz-opts { display:grid; grid-template-columns:repeat(2,1fr); gap:10px; margin-bottom:6px; }\r\n .quiz-opt { border:1.5px solid var(--border); border-radius:9px; padding:12px 14px; font-size:13.5px; font-weight:600; color:#2c3e50; cursor:pointer; transition:all 0.15s; text-align:left; background:#fff; }\r\n .quiz-opt:hover { border-color:var(--blue); background:#f0f7ff; }\r\n .quiz-opt.correct { border-color:var(--teal); background:#eafaf5; color:#0a6354; }\r\n .quiz-opt.wrong { border-color:var(--red); background:#fdf2f1; color:var(--red); }\r\n .quiz-opt.lock { pointer-events:none; opacity:0.55; }\r\n .quiz-opt.lock.correct, .quiz-opt.lock.wrong { opacity:1; }\r\n .quiz-fb { margin-top:12px; font-size:13px; line-height:1.6; color:var(--muted); padding:0 2px; min-height:18px; }\r\n .quiz-fb strong { color:var(--navy); }\r\n .quiz-foot { display:flex; align-items:center; justify-content:space-between; margin-top:16px; padding-top:14px; border-top:1px solid var(--border); }\r\n .quiz-score { font-size:12.5px; font-weight:700; color:var(--navy); font-family:'JetBrains Mono',monospace; }\r\n .quiz-btn { background:var(--blue); color:#fff; border:none; font-family:'DM Sans',sans-serif; font-size:12.5px; font-weight:700; padding:9px 18px; border-radius:8px; cursor:pointer; transition:background 0.15s; }\r\n .quiz-btn:hover { background:#16538f; }\r\n .quiz-btn:disabled { background:#b9c6d4; cursor:default; }\r\n\r\n \/* definitions index chips *\/\r\n .term-grid { display:grid; grid-template-columns:repeat(auto-fit,minmax(150px,1fr)); gap:10px; margin:16px 0 24px; }\r\n .term-chip { background:#fff; border:1.5px solid var(--border); border-radius:10px; padding:11px 12px; transition:transform .15s, box-shadow .15s, border-color .15s; }\r\n .term-chip:hover { transform:translateY(-3px); box-shadow:0 8px 20px rgba(16,36,63,.10); border-color:var(--teal); }\r\n .term-chip .tc-num { font-family:'JetBrains Mono',monospace; font-weight:800; font-size:11px; color:var(--blue); }\r\n .term-chip .tc-name { font-size:12.5px; font-weight:700; color:var(--navy); line-height:1.35; margin-top:2px; }\r\n\r\n \/* note-list: each labelled note \/ numbered part on its own line *\/\r\n .note-list { list-style:none; display:flex; flex-direction:column; gap:10px; margin:14px 0 22px; }\r\n .note-list > li { display:flex; gap:12px; align-items:flex-start; background:#fff; border:1.5px solid var(--border); border-left:3px solid var(--blue); border-radius:0 9px 9px 0; padding:12px 16px; }\r\n .note-list > li .nl-tag { flex-shrink:0; font-family:'JetBrains Mono',monospace; font-size:10.5px; font-weight:800; color:#fff; background:var(--blue); padding:5px 9px; border-radius:6px; letter-spacing:.03em; min-width:58px; text-align:center; line-height:1.3; margin-top:1px; }\r\n .note-list > li .nl-text { font-size:14px; color:#2c3e50; line-height:1.7; text-align:justify; }\r\n .note-list > li .nl-text strong { color:var(--navy); }\r\n .note-list.amber > li { border-left-color:var(--amber); } .note-list.amber > li .nl-tag { background:var(--amber); }\r\n .note-list.red > li { border-left-color:var(--red); } .note-list.red > li .nl-tag { background:var(--red); }\r\n .note-list.teal > li { border-left-color:var(--teal); } .note-list.teal > li .nl-tag { background:var(--teal); }\r\n .note-list.purple > li { border-left-color:var(--purple); } .note-list.purple > li .nl-tag { background:var(--purple); }\r\n .note-list.gold > li { border-left-color:var(--gold); } .note-list.gold > li .nl-tag { background:#a8810f; }\r\n .note-list.slate > li { border-left-color:var(--slate); } .note-list.slate > li .nl-tag { background:var(--slate); }\r\n\r\n @media (max-width:880px) {\r\n .layout { grid-template-columns:1fr; gap:32px; padding:28px 24px 64px; }\r\n .sidebar { position:static; }\r\n .cat-grid, .cat-grid.three, .cat-grid.four { grid-template-columns:1fr 1fr; }\r\n .hero { padding:48px 24px 44px; }\r\n .breadcrumb-bar, .scope-banner { padding:10px 24px; }\r\n .hero-grid { grid-template-columns:1fr; gap:24px; }\r\n .hero-illustration { width:250px; margin:0 auto; }\r\n }\r\n @media (max-width:520px) {\r\n .hero h1 { font-size:24px; }\r\n .cat-grid, .cat-grid.three, .cat-grid.four { grid-template-columns:1fr; }\r\n .quiz-opts { grid-template-columns:1fr 1fr; }\r\n .hero-illustration { display:none; }\r\n }\r\n<\/style>\r\n<link rel=\"preconnect\" href=\"https:\/\/fonts.googleapis.com\">\r\n<link rel=\"preconnect\" href=\"https:\/\/fonts.gstatic.com\" crossorigin>\r\n<link href=\"https:\/\/fonts.googleapis.com\/css2?family=Crimson+Pro:wght@400;600;700&family=DM+Sans:wght@400;500;700&family=JetBrains+Mono:wght@400;700&display=swap\" rel=\"stylesheet\">\r\n<\/head>\r\n<body>\r\n\r\n\r\n<div class=\"hero\">\r\n <div class=\"hero-inner hero-grid\">\r\n <div class=\"hero-text\">\r\n <span class=\"hero-kicker\">Study Notes · CPWD · M\/o Housing & Urban Affairs · Vol. I<\/span>\r\n <h1>Central Public Works Accounts (CPWA) Code<\/h1>\r\n <p class=\"hero-sub\">The accounting rule-book of the <strong>Public Works Department<\/strong> \u2014 how Divisional Officers record, keep and render the accounts of Central Public Works. It is <strong>supplementary<\/strong> to the CPWD Code, the DFPR 1978, the CGRP 1983, the GAR 1990 and the GFR 2005, and its audit provisions carry the authority of the <strong>Comptroller & Auditor-General<\/strong>. These notes cover <strong>Chapters 1\u20133<\/strong>: who the Code binds, the vocabulary of works accounting, and the architecture of the system itself.<\/p>\r\n \r\n <\/div>\r\n <div class=\"hero-illustration\" aria-hidden=\"true\">\r\n <svg viewBox=\"0 0 340 280\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" role=\"img\" aria-label=\"A blueprint with a building under construction, a measuring set-square and a rupee\">\r\n <ellipse cx=\"170\" cy=\"262\" rx=\"130\" ry=\"12\" fill=\"rgba(0,0,0,0.18)\"\/>\r\n \r\n <rect x=\"34\" y=\"150\" width=\"138\" height=\"98\" rx=\"6\" fill=\"#0c3b6e\" stroke=\"#0a2a4f\" stroke-width=\"3\"\/>\r\n <g stroke=\"#7fb4e6\" stroke-width=\"1.4\" opacity=\"0.85\" fill=\"none\">\r\n <rect x=\"48\" y=\"166\" width=\"48\" height=\"38\"\/>\r\n <rect x=\"104\" y=\"166\" width=\"54\" height=\"38\"\/>\r\n <line x1=\"48\" y1=\"216\" x2=\"158\" y2=\"216\"\/>\r\n <line x1=\"48\" y1=\"228\" x2=\"130\" y2=\"228\"\/>\r\n <circle cx=\"132\" cy=\"186\" r=\"9\"\/>\r\n <\/g>\r\n \r\n <path d=\"M150 196 L214 196 L150 246 Z\" fill=\"#fffaf0\" stroke=\"#c89b0a\" stroke-width=\"3\" opacity=\"0.95\"\/>\r\n <line x1=\"158\" y1=\"206\" x2=\"158\" y2=\"240\" stroke=\"#c0392b\" stroke-width=\"2\"\/>\r\n <line x1=\"166\" y1=\"216\" x2=\"166\" y2=\"240\" stroke=\"#c0392b\" stroke-width=\"2\"\/>\r\n \r\n <rect x=\"186\" y=\"60\" width=\"96\" height=\"96\" rx=\"4\" fill=\"#e3edf6\" stroke=\"#10243f\" stroke-width=\"3\"\/>\r\n <line x1=\"186\" y1=\"92\" x2=\"282\" y2=\"92\" stroke=\"#10243f\" stroke-width=\"2\"\/>\r\n <line x1=\"186\" y1=\"124\" x2=\"282\" y2=\"124\" stroke=\"#10243f\" stroke-width=\"2\"\/>\r\n <line x1=\"218\" y1=\"60\" x2=\"218\" y2=\"156\" stroke=\"#10243f\" stroke-width=\"2\" opacity=\"0.5\"\/>\r\n <line x1=\"250\" y1=\"60\" x2=\"250\" y2=\"156\" stroke=\"#10243f\" stroke-width=\"2\" opacity=\"0.5\"\/>\r\n <rect x=\"196\" y=\"70\" width=\"14\" height=\"14\" fill=\"#2d8ecf\"\/>\r\n <rect x=\"258\" y=\"102\" width=\"14\" height=\"14\" fill=\"#0e8f7a\"\/>\r\n <rect x=\"226\" y=\"134\" width=\"14\" height=\"14\" fill=\"#c97c10\"\/>\r\n \r\n <line x1=\"234\" y1=\"60\" x2=\"234\" y2=\"18\" stroke=\"#c89b0a\" stroke-width=\"4\"\/>\r\n <line x1=\"234\" y1=\"20\" x2=\"300\" y2=\"20\" stroke=\"#c89b0a\" stroke-width=\"4\"\/>\r\n <line x1=\"288\" y1=\"20\" x2=\"288\" y2=\"42\" stroke=\"#8a6a00\" stroke-width=\"2\"\/>\r\n \r\n <circle cx=\"288\" cy=\"54\" r=\"15\" fill=\"#c89b0a\" stroke=\"#8a6a00\" stroke-width=\"2\"\/>\r\n <text x=\"288\" y=\"60\" font-family=\"Georgia,serif\" font-size=\"17\" font-weight=\"700\" text-anchor=\"middle\" fill=\"#fffaf0\">₹<\/text>\r\n <\/svg>\r\n <\/div>\r\n <\/div>\r\n<\/div>\r\n\r\n\r\n<div class=\"scope-banner\">\r\n <div class=\"scope-inner\">\r\n <span>▶<\/span>\r\n <span><strong>Complete — all 24 chapters:<\/strong> Extent · Definitions · System of Accounts · CCA Relations · Appropriation · Cash · Stores · Transfer Entries · Revenue · Works Accounts · Lump-sum · Manufacture · Suspense · Workshop · Deposits · Non-Government Works · Inter-Division · Pay & Allowances · Contingent Charges · Direction Offices · Sub-Divisional Returns · Accounts of Divisional Officers · Banking Arrangements · Miscellaneous.<\/span>\r\n <\/div>\r\n<\/div>\r\n\r\n\r\n<div class=\"breadcrumb-bar\">\r\n <div class=\"breadcrumb-inner\">\r\n <a href=\"#\">Home<\/a>\r\n <span class=\"sep\">›<\/span>\r\n <a href=\"#\">Notes<\/a>\r\n <span class=\"sep\">›<\/span>\r\n <span>Central Public Works Accounts (CPWA) Code \u2014 Ch 1–3<\/span>\r\n <\/div>\r\n<\/div>\r\n\r\n<div class=\"layout\">\r\n <aside class=\"sidebar\">\r\n <div class=\"toc-card\">\r\n <div class=\"toc-card-title\">Table of Contents<\/div>\r\n\r\n <details class=\"toc-chapter\" data-chapter=\"1\" open>\r\n <summary class=\"toc-chapter-header\">\r\n <span class=\"toc-ch-badge\">CH 1<\/span>\r\n <span class=\"toc-ch-title\">Extent of Application<\/span>\r\n <span class=\"toc-ch-chev\">▶<\/span>\r\n <\/summary>\r\n <div class=\"toc-sub-wrap\"><ul class=\"toc-sub-list\">\r\n <li><span class=\"toc-sub-num\">1.1.1<\/span><a href=\"#c1-what\">What the Code Is & Its Parent Rules<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">1.1.1<\/span><a href=\"#c1-cag\">The CAG Authority & Audit<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">1.1.2<\/span><a href=\"#c1-apply\">Where It Applies & Where It Doesn't<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">1.1.3<\/span><a href=\"#c1-states\">Works Through State Governments<\/a><\/li>\r\n <li class=\"toc-app\"><span class=\"toc-sub-num\">★<\/span><a href=\"#c1-recap\">Chapter 1 \u2014 Quick Recap<\/a><\/li>\r\n <\/ul><\/div>\r\n <\/details>\r\n\r\n <details class=\"toc-chapter\" data-chapter=\"2\">\r\n <summary class=\"toc-chapter-header\">\r\n <span class=\"toc-ch-badge\">CH 2<\/span>\r\n <span class=\"toc-ch-title\">Definitions (66 Terms)<\/span>\r\n <span class=\"toc-ch-chev\">▶<\/span>\r\n <\/summary>\r\n <div class=\"toc-sub-wrap\"><ul class=\"toc-sub-list\">\r\n <li><span class=\"toc-sub-num\">2.1.1<\/span><a href=\"#c2-rule\">The Interpretation Rule<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">Grp A<\/span><a href=\"#c2-auth\">Authorities & Offices<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">Grp B<\/span><a href=\"#c2-sanction\">Sanctions, Approvals & Budget<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">Grp C<\/span><a href=\"#c2-estimate\">Estimates, Rates & Cost<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">Grp D<\/span><a href=\"#c2-contractor\">Contractor Payments<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">Grp E<\/span><a href=\"#c2-accts\">Accounting Concepts<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">Grp F<\/span><a href=\"#c2-works\">Works & Their Anatomy<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">Idx<\/span><a href=\"#c2-index\">Full Term Index (1\u201366)<\/a><\/li>\r\n <li class=\"toc-app\"><span class=\"toc-sub-num\">★<\/span><a href=\"#c2-recap\">Chapter 2 \u2014 Quick Recap<\/a><\/li>\r\n <\/ul><\/div>\r\n <\/details>\r\n\r\n <details class=\"toc-chapter\" data-chapter=\"3\">\r\n <summary class=\"toc-chapter-header\">\r\n <span class=\"toc-ch-badge\">CH 3<\/span>\r\n <span class=\"toc-ch-title\">General Outlines of the System<\/span>\r\n <span class=\"toc-ch-chev\">▶<\/span>\r\n <\/summary>\r\n <div class=\"toc-sub-wrap\"><ul class=\"toc-sub-list\">\r\n <li><span class=\"toc-sub-num\">3.1.1<\/span><a href=\"#c3-what\">What CPWD Executes<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">3.1.2<\/span><a href=\"#c3-class\">Principle of Classification<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">3.1.3<\/span><a href=\"#c3-adjust\">Finally Adjusted vs Pass-through<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">3.1.6<\/span><a href=\"#c3-groups\">The Four Groups of Heads<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">3.1.7<\/span><a href=\"#c3-ladder\">The Classification Ladder<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">3.1.9<\/span><a href=\"#c3-voted\">Voted, Charged & Awards<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">3.1.10<\/span><a href=\"#c3-lumpsum\">Lump-sum Relief Advance<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">3.2.1<\/span><a href=\"#c3-features\">Five Features of the System<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">3.2.2<\/span><a href=\"#c3-discipline\">The Discipline of Accounts<\/a><\/li>\r\n <li class=\"toc-app\"><span class=\"toc-sub-num\">★<\/span><a href=\"#c3-annex\">Annexures A & B (CAA)<\/a><\/li>\r\n <li class=\"toc-app\"><span class=\"toc-sub-num\">★<\/span><a href=\"#c3-recap\">Chapter 3 \u2014 Quick Recap<\/a><\/li>\r\n <\/ul><\/div>\r\n <\/details>\r\n\r\n <details class=\"toc-chapter\" data-chapter=\"4\">\r\n <summary class=\"toc-chapter-header\">\r\n <span class=\"toc-ch-badge\">CH 4<\/span>\r\n <span class=\"toc-ch-title\">Relations with the CCA<\/span>\r\n <span class=\"toc-ch-chev\">▶<\/span>\r\n <\/summary>\r\n <div class=\"toc-sub-wrap\"><ul class=\"toc-sub-list\">\r\n <li><span class=\"toc-sub-num\">4.1<\/span><a href=\"#c4-general\">The Divisional Officer's Duty<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">4.2<\/span><a href=\"#c4-da\">The Divisional Accountant<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">4.2.3<\/span><a href=\"#c4-object\">The Objections Register<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">4.2.6<\/span><a href=\"#c4-inspect\">Inspection & Securities<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">4.3<\/span><a href=\"#c4-audit\">Inspection by Audit\/Accounts<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">4.4<\/span><a href=\"#c4-sanction\">Communicating Sanctions<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">4.5<\/span><a href=\"#c4-results\">Results of Audit<\/a><\/li>\r\n <li class=\"toc-app\"><span class=\"toc-sub-num\">★<\/span><a href=\"#c4-recap\">Chapter 4 \u2014 Quick Recap<\/a><\/li>\r\n <\/ul><\/div>\r\n <\/details>\r\n\r\n <details class=\"toc-chapter\" data-chapter=\"5\">\r\n <summary class=\"toc-chapter-header\">\r\n <span class=\"toc-ch-badge\">CH 5<\/span>\r\n <span class=\"toc-ch-title\">Appropriation & Re-appropriation<\/span>\r\n <span class=\"toc-ch-chev\">▶<\/span>\r\n <\/summary>\r\n <div class=\"toc-sub-wrap\"><ul class=\"toc-sub-list\">\r\n <li><span class=\"toc-sub-num\">5.1<\/span><a href=\"#c5-intro\">When Expenditure May Be Incurred<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">5.2.2<\/span><a href=\"#c5-form\">Form of Accounts \u2014 Three Parts<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">5.2.4<\/span><a href=\"#c5-code\">The Four-Digit Code<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">5.2.5<\/span><a href=\"#c5-tier\">Six-Tier Structure & Object Head<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">5.3<\/span><a href=\"#c5-abroad\">Expenditure Abroad<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">5.4<\/span><a href=\"#c5-reapp\">Re-appropriation of Funds<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">5.5<\/span><a href=\"#c5-actuals\">Watching the Actuals<\/a><\/li>\r\n <li class=\"toc-app\"><span class=\"toc-sub-num\">★<\/span><a href=\"#c5-recap\">Chapter 5 \u2014 Quick Recap<\/a><\/li>\r\n <\/ul><\/div>\r\n <\/details>\r\n\r\n <details class=\"toc-chapter\" data-chapter=\"6\">\r\n <summary class=\"toc-chapter-header\">\r\n <span class=\"toc-ch-badge\">CH 6<\/span>\r\n <span class=\"toc-ch-title\">Cash<\/span>\r\n <span class=\"toc-ch-chev\">▶<\/span>\r\n <\/summary>\r\n <div class=\"toc-sub-wrap\"><ul class=\"toc-sub-list\">\r\n <li><span class=\"toc-sub-num\">6.1<\/span><a href=\"#c6-intro\">What \"Cash\" Means<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">6.2<\/span><a href=\"#c6-loc\">Obtaining Cash & the LOC Calendar<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">6.2.2<\/span><a href=\"#c6-bills\">Which Bills the DO May Pay<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">6.2.10<\/span><a href=\"#c6-cheque\">The Cheque Life-cycle<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">6.3<\/span><a href=\"#c6-receipt\">Receipt & Disposal of Money<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">6.4<\/span><a href=\"#c6-pay\">Payments, Bills & Vouchers<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">6.6<\/span><a href=\"#c6-cashbook\">Cash Book, Verification & Errors<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">6.6.8<\/span><a href=\"#c6-imprest\">Imprest & Temporary Advance<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">6.7<\/span><a href=\"#c6-books\">Cheque & Receipt Books<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">6.8<\/span><a href=\"#c6-custody\">Custody of Cash<\/a><\/li>\r\n <li class=\"toc-app\"><span class=\"toc-sub-num\">★<\/span><a href=\"#c6-annex\">Annexure \u2014 LOC Guidelines<\/a><\/li>\r\n <li class=\"toc-app\"><span class=\"toc-sub-num\">★<\/span><a href=\"#c6-recap\">Chapter 6 \u2014 Quick Recap<\/a><\/li>\r\n <\/ul><\/div>\r\n <\/details>\r\n\r\n <details class=\"toc-chapter\" data-chapter=\"7\">\r\n <summary class=\"toc-chapter-header\">\r\n <span class=\"toc-ch-badge\">CH 7<\/span>\r\n <span class=\"toc-ch-title\">Stores<\/span>\r\n <span class=\"toc-ch-chev\">▶<\/span>\r\n <\/summary>\r\n <div class=\"toc-sub-wrap\"><ul class=\"toc-sub-list\">\r\n <li><span class=\"toc-sub-num\">7.1<\/span><a href=\"#c7-intro\">Four Classes, Two Categories<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">7.2<\/span><a href=\"#c7-stock\">Stock \u2014 Receipts & Issues<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">7.2.19<\/span><a href=\"#c7-rates\">Issue Rate, Storage & Ledger<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">7.2.34<\/span><a href=\"#c7-pl\">Profit\/Loss & Stock-taking<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">7.3<\/span><a href=\"#c7-tp\">Tools & Plant<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">7.4<\/span><a href=\"#c7-metal\">Road Metal & Materials<\/a><\/li>\r\n <li class=\"toc-app\"><span class=\"toc-sub-num\">★<\/span><a href=\"#c7-recap\">Chapter 7 \u2014 Quick Recap<\/a><\/li>\r\n <\/ul><\/div>\r\n <\/details>\r\n\r\n <details class=\"toc-chapter\" data-chapter=\"8\">\r\n <summary class=\"toc-chapter-header\">\r\n <span class=\"toc-ch-badge\">CH 8<\/span>\r\n <span class=\"toc-ch-title\">Transfer Entries<\/span>\r\n <span class=\"toc-ch-chev\">▶<\/span>\r\n <\/summary>\r\n <div class=\"toc-sub-wrap\"><ul class=\"toc-sub-list\">\r\n <li><span class=\"toc-sub-num\">8.1.1<\/span><a href=\"#c8-when\">When a TE Is Necessary<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">8.1.2<\/span><a href=\"#c8-errors\">Correcting Errors by Head<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">8.1.6<\/span><a href=\"#c8-authority\">Authority & the TE Books<\/a><\/li>\r\n <li class=\"toc-app\"><span class=\"toc-sub-num\">★<\/span><a href=\"#c8-recap\">Chapter 8 \u2014 Quick Recap<\/a><\/li>\r\n <\/ul><\/div>\r\n <\/details>\r\n\r\n <details class=\"toc-chapter\" data-chapter=\"9\">\r\n <summary class=\"toc-chapter-header\">\r\n <span class=\"toc-ch-badge\">CH 9<\/span>\r\n <span class=\"toc-ch-title\">Revenue Receipts<\/span>\r\n <span class=\"toc-ch-chev\">▶<\/span>\r\n <\/summary>\r\n <div class=\"toc-sub-wrap\"><ul class=\"toc-sub-list\">\r\n <li><span class=\"toc-sub-num\">9.1<\/span><a href=\"#c9-general\">The Realisation Principle<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">9.3<\/span><a href=\"#c9-licence\">Licence Fee of Buildings<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">9.4<\/span><a href=\"#c9-refund\">Refunds & Remissions<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">9.5<\/span><a href=\"#c9-registers\">Registers of Revenue & Licence Fee<\/a><\/li>\r\n <li class=\"toc-app\"><span class=\"toc-sub-num\">★<\/span><a href=\"#c9-recap\">Chapter 9 \u2014 Quick Recap<\/a><\/li>\r\n <\/ul><\/div>\r\n <\/details>\r\n\r\n <details class=\"toc-chapter\" data-chapter=\"10\">\r\n <summary class=\"toc-chapter-header\">\r\n <span class=\"toc-ch-badge\">CH 10<\/span>\r\n <span class=\"toc-ch-title\">Works Accounts<\/span>\r\n <span class=\"toc-ch-chev\">▶<\/span>\r\n <\/summary>\r\n <div class=\"toc-sub-wrap\"><ul class=\"toc-sub-list\">\r\n <li><span class=\"toc-sub-num\">10.1<\/span><a href=\"#c10-general\">The Initial Records<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">10.2<\/span><a href=\"#c10-labour\">Payments to Labourers<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">10.2.7<\/span><a href=\"#c10-mb\">Measurement Books<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">10.2.12<\/span><a href=\"#c10-bills\">Bills, Vouchers & Running Accounts<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">10.2.22<\/span><a href=\"#c10-advance\">Advances to Contractors<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">10.3<\/span><a href=\"#c10-issue\">Issue of Materials<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">10.5<\/span><a href=\"#c10-abstract\">Works Abstract & Suspense<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">10.8<\/span><a href=\"#c10-sundry\">Sundry Rulings<\/a><\/li>\r\n <li class=\"toc-app\"><span class=\"toc-sub-num\">★<\/span><a href=\"#c10-recap\">Chapter 10 \u2014 Quick Recap<\/a><\/li>\r\n <\/ul><\/div>\r\n <\/details>\r\n\r\n <details class=\"toc-chapter\" data-chapter=\"11\">\r\n <summary class=\"toc-chapter-header\">\r\n <span class=\"toc-ch-badge\">CH 11<\/span>\r\n <span class=\"toc-ch-title\">Lump-sum Contracts<\/span>\r\n <span class=\"toc-ch-chev\">▶<\/span>\r\n <\/summary>\r\n <div class=\"toc-sub-wrap\"><ul class=\"toc-sub-list\">\r\n <li><span class=\"toc-sub-num\">11.1<\/span><a href=\"#c11-general\">The Three Essentials<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">11.2<\/span><a href=\"#c11-pay\">Payments & Certificates<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">11.3<\/span><a href=\"#c11-forms\">Bill Forms 27-A & 27-B<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">11.4<\/span><a href=\"#c11-subs\">Subsidiary Works Accounts<\/a><\/li>\r\n <li class=\"toc-app\"><span class=\"toc-sub-num\">★<\/span><a href=\"#c11-recap\">Chapter 11 \u2014 Quick Recap<\/a><\/li>\r\n <\/ul><\/div>\r\n <\/details>\r\n\r\n <details class=\"toc-chapter\" data-chapter=\"12\">\r\n <summary class=\"toc-chapter-header\">\r\n <span class=\"toc-ch-badge\">CH 12<\/span>\r\n <span class=\"toc-ch-title\">Manufacture Accounts<\/span>\r\n <span class=\"toc-ch-chev\">▶<\/span>\r\n <\/summary>\r\n <div class=\"toc-sub-wrap\"><ul class=\"toc-sub-list\">\r\n <li><span class=\"toc-sub-num\">12.1<\/span><a href=\"#c12-intro\">Job Cards & Closing<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">12.2<\/span><a href=\"#c12-ops\">Operation Charges<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">12.3<\/span><a href=\"#c12-general\">The General Account<\/a><\/li>\r\n <li class=\"toc-app\"><span class=\"toc-sub-num\">★<\/span><a href=\"#c12-recap\">Chapter 12 \u2014 Quick Recap<\/a><\/li>\r\n <\/ul><\/div>\r\n <\/details>\r\n\r\n <details class=\"toc-chapter\" data-chapter=\"13\">\r\n <summary class=\"toc-chapter-header\">\r\n <span class=\"toc-ch-badge\">CH 13<\/span>\r\n <span class=\"toc-ch-title\">Suspense Accounts<\/span>\r\n <span class=\"toc-ch-chev\">▶<\/span>\r\n <\/summary>\r\n <div class=\"toc-sub-wrap\"><ul class=\"toc-sub-list\">\r\n <li><span class=\"toc-sub-num\">13.1<\/span><a href=\"#c13-intro\">The Suspense Architecture<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">13.2<\/span><a href=\"#c13-mpssa\">Material Purchase Settlement<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">13.3<\/span><a href=\"#c13-stock\">Stock<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">13.4<\/span><a href=\"#c13-mwa\">Miscellaneous Works Advances<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">13.5<\/span><a href=\"#c13-workshop\">Workshop Suspense<\/a><\/li>\r\n <li class=\"toc-app\"><span class=\"toc-sub-num\">★<\/span><a href=\"#c13-recap\">Chapter 13 \u2014 Quick Recap<\/a><\/li>\r\n <\/ul><\/div>\r\n <\/details>\r\n\r\n <details class=\"toc-chapter\" data-chapter=\"14\">\r\n <summary class=\"toc-chapter-header\">\r\n <span class=\"toc-ch-badge\">CH 14<\/span>\r\n <span class=\"toc-ch-title\">Workshop Accounts<\/span>\r\n <span class=\"toc-ch-chev\">▶<\/span>\r\n <\/summary>\r\n <div class=\"toc-sub-wrap\"><ul class=\"toc-sub-list\">\r\n <li><span class=\"toc-sub-num\">14.1<\/span><a href=\"#c14-intro\">Jobs & the Estimate<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">14.2<\/span><a href=\"#c14-charges\">Direct & Indirect Charges<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">14.3<\/span><a href=\"#c14-annual\">Annual Proforma Account<\/a><\/li>\r\n <li class=\"toc-app\"><span class=\"toc-sub-num\">★<\/span><a href=\"#c14-recap\">Chapter 14 \u2014 Quick Recap<\/a><\/li>\r\n <\/ul><\/div>\r\n <\/details>\r\n\r\n <details class=\"toc-chapter\" data-chapter=\"15\">\r\n <summary class=\"toc-chapter-header\">\r\n <span class=\"toc-ch-badge\">CH 15<\/span>\r\n <span class=\"toc-ch-title\">Deposits<\/span>\r\n <span class=\"toc-ch-chev\">▶<\/span>\r\n <\/summary>\r\n <div class=\"toc-sub-wrap\"><ul class=\"toc-sub-list\">\r\n <li><span class=\"toc-sub-num\">15.1<\/span><a href=\"#c15-intro\">Two Kinds of Deposit<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">15.2<\/span><a href=\"#c15-security\">Security Deposits<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">15.4<\/span><a href=\"#c15-lapsed\">Lapsed & Confiscated<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">15.5<\/span><a href=\"#c15-accounts\">Deposit Accounts & Forms<\/a><\/li>\r\n <li class=\"toc-app\"><span class=\"toc-sub-num\">★<\/span><a href=\"#c15-recap\">Chapter 15 \u2014 Quick Recap<\/a><\/li>\r\n <\/ul><\/div>\r\n <\/details>\r\n\r\n <details class=\"toc-chapter\" data-chapter=\"16\">\r\n <summary class=\"toc-chapter-header\">\r\n <span class=\"toc-ch-badge\">CH 16<\/span>\r\n <span class=\"toc-ch-title\">Non-Government Works<\/span>\r\n <span class=\"toc-ch-chev\">▶<\/span>\r\n <\/summary>\r\n <div class=\"toc-sub-wrap\"><ul class=\"toc-sub-list\">\r\n <li><span class=\"toc-sub-num\">16.1<\/span><a href=\"#c16-intro\">The Three Classes<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">16.2<\/span><a href=\"#c16-deposit\">Deposit Works<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">16.3<\/span><a href=\"#c16-loan\">Local Loan Works<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">16.4<\/span><a href=\"#c16-takavi\">Takavi Works<\/a><\/li>\r\n <li class=\"toc-app\"><span class=\"toc-sub-num\">★<\/span><a href=\"#c16-recap\">Chapter 16 \u2014 Quick Recap<\/a><\/li>\r\n <\/ul><\/div>\r\n <\/details>\r\n\r\n <details class=\"toc-chapter\" data-chapter=\"17\">\r\n <summary class=\"toc-chapter-header\">\r\n <span class=\"toc-ch-badge\">CH 17<\/span>\r\n <span class=\"toc-ch-title\">Inter-Division Transactions<\/span>\r\n <span class=\"toc-ch-chev\">▶<\/span>\r\n <\/summary>\r\n <div class=\"toc-sub-wrap\"><ul class=\"toc-sub-list\">\r\n <li><span class=\"toc-sub-num\">17.1<\/span><a href=\"#c17-general\">General Rules<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">17.1.6<\/span><a href=\"#c17-land\">Transfer of Land & Buildings<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">17.2<\/span><a href=\"#c17-procedure\">Accounting Procedure<\/a><\/li>\r\n <li class=\"toc-app\"><span class=\"toc-sub-num\">★<\/span><a href=\"#c17-recap\">Chapter 17 \u2014 Quick Recap<\/a><\/li>\r\n <\/ul><\/div>\r\n <\/details>\r\n\r\n <details class=\"toc-chapter\" data-chapter=\"18\">\r\n <summary class=\"toc-chapter-header\">\r\n <span class=\"toc-ch-badge\">CH 18<\/span>\r\n <span class=\"toc-ch-title\">Pay & Allowances<\/span>\r\n <span class=\"toc-ch-chev\">▶<\/span>\r\n <\/summary>\r\n <div class=\"toc-sub-wrap\"><ul class=\"toc-sub-list\">\r\n <li><span class=\"toc-sub-num\">18.2<\/span><a href=\"#c18-bills\">Separate Pay Bills<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">18.2<\/span><a href=\"#c18-nps\">The NPS-2004 Procedure<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">18.3<\/span><a href=\"#c18-dist\">Distribution & Records<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">18.5<\/span><a href=\"#c18-sanction\">Sanction & Transfer of Charge<\/a><\/li>\r\n <li class=\"toc-app\"><span class=\"toc-sub-num\">★<\/span><a href=\"#c18-recap\">Chapter 18 \u2014 Quick Recap<\/a><\/li>\r\n <\/ul><\/div>\r\n <\/details>\r\n\r\n <details class=\"toc-chapter\" data-chapter=\"19\">\r\n <summary class=\"toc-chapter-header\">\r\n <span class=\"toc-ch-badge\">CH 19<\/span>\r\n <span class=\"toc-ch-title\">Contingent Charges<\/span>\r\n <span class=\"toc-ch-chev\">▶<\/span>\r\n <\/summary>\r\n <div class=\"toc-sub-wrap\"><ul class=\"toc-sub-list\">\r\n <li><span class=\"toc-sub-num\">19.2<\/span><a href=\"#c19-general\">What Counts as Contingent<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">19.3<\/span><a href=\"#c19-procedure\">The Accounts Procedure<\/a><\/li>\r\n <li class=\"toc-app\"><span class=\"toc-sub-num\">★<\/span><a href=\"#c19-recap\">Chapter 19 \u2014 Quick Recap<\/a><\/li>\r\n <\/ul><\/div>\r\n <\/details>\r\n\r\n <details class=\"toc-chapter\" data-chapter=\"20\">\r\n <summary class=\"toc-chapter-header\">\r\n <span class=\"toc-ch-badge\">CH 20<\/span>\r\n <span class=\"toc-ch-title\">Direction & Special Offices<\/span>\r\n <span class=\"toc-ch-chev\">▶<\/span>\r\n <\/summary>\r\n <div class=\"toc-sub-wrap\"><ul class=\"toc-sub-list\">\r\n <li><span class=\"toc-sub-num\">20.1<\/span><a href=\"#c20-intro\">What a Special Office Is<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">20.3<\/span><a href=\"#c20-pay\">Payments & Contingencies<\/a><\/li>\r\n <li class=\"toc-app\"><span class=\"toc-sub-num\">★<\/span><a href=\"#c20-recap\">Chapter 20 \u2014 Quick Recap<\/a><\/li>\r\n <\/ul><\/div>\r\n <\/details>\r\n\r\n <details class=\"toc-chapter\" data-chapter=\"21\">\r\n <summary class=\"toc-chapter-header\">\r\n <span class=\"toc-ch-badge\">CH 21<\/span>\r\n <span class=\"toc-ch-title\">Sub-Divisional Returns<\/span>\r\n <span class=\"toc-ch-chev\">▶<\/span>\r\n <\/summary>\r\n <div class=\"toc-sub-wrap\"><ul class=\"toc-sub-list\">\r\n <li><span class=\"toc-sub-num\">21.1<\/span><a href=\"#c21-intro\">The SDO's Role<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">21.1.4<\/span><a href=\"#c21-returns\">The Returns Submitted<\/a><\/li>\r\n <li class=\"toc-app\"><span class=\"toc-sub-num\">★<\/span><a href=\"#c21-recap\">Chapter 21 \u2014 Quick Recap<\/a><\/li>\r\n <\/ul><\/div>\r\n <\/details>\r\n\r\n <details class=\"toc-chapter\" data-chapter=\"22\">\r\n <summary class=\"toc-chapter-header\">\r\n <span class=\"toc-ch-badge\">CH 22<\/span>\r\n <span class=\"toc-ch-title\">Accounts of Divisional Officers<\/span>\r\n <span class=\"toc-ch-chev\">▶<\/span>\r\n <\/summary>\r\n <div class=\"toc-sub-wrap\"><ul class=\"toc-sub-list\">\r\n <li><span class=\"toc-sub-num\">22.1<\/span><a href=\"#c22-intro\">Closing & the Divl. Accountant<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">22.2<\/span><a href=\"#c22-scrutiny\">Scrutiny of Accounts<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">22.3<\/span><a href=\"#c22-recon\">Reconciliation of Cheques<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">22.4<\/span><a href=\"#c22-monthly\">The Monthly Account<\/a><\/li>\r\n <li class=\"toc-app\"><span class=\"toc-sub-num\">★<\/span><a href=\"#c22-recap\">Chapter 22 \u2014 Quick Recap<\/a><\/li>\r\n <\/ul><\/div>\r\n <\/details>\r\n\r\n <details class=\"toc-chapter\" data-chapter=\"23\">\r\n <summary class=\"toc-chapter-header\">\r\n <span class=\"toc-ch-badge\">CH 23<\/span>\r\n <span class=\"toc-ch-title\">Banking Arrangements<\/span>\r\n <span class=\"toc-ch-chev\">▶<\/span>\r\n <\/summary>\r\n <div class=\"toc-sub-wrap\"><ul class=\"toc-sub-list\">\r\n <li><span class=\"toc-sub-num\">23.1<\/span><a href=\"#c23-intro\">RBI, SBI & the Accredited Bank<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">23.3<\/span><a href=\"#c23-loc\">Drawing Account & Letter of Credit<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">23.15<\/span><a href=\"#c23-remit\">Remittance Periods & Interest<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">23.20<\/span><a href=\"#c23-recon\">Bank Reconciliation<\/a><\/li>\r\n <li class=\"toc-app\"><span class=\"toc-sub-num\">★<\/span><a href=\"#c23-recap\">Chapter 23 \u2014 Quick Recap<\/a><\/li>\r\n <\/ul><\/div>\r\n <\/details>\r\n\r\n <details class=\"toc-chapter\" data-chapter=\"24\">\r\n <summary class=\"toc-chapter-header\">\r\n <span class=\"toc-ch-badge\">CH 24<\/span>\r\n <span class=\"toc-ch-title\">Miscellaneous<\/span>\r\n <span class=\"toc-ch-chev\">▶<\/span>\r\n <\/summary>\r\n <div class=\"toc-sub-wrap\"><ul class=\"toc-sub-list\">\r\n <li><span class=\"toc-sub-num\">24.1<\/span><a href=\"#c24-cheque\">Cheque & Receipt Books<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">24.2<\/span><a href=\"#c24-transfer\">Transfer of Charges<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">24.3<\/span><a href=\"#c24-reconstitute\">Reconstitution & Records<\/a><\/li>\r\n <li class=\"toc-app\"><span class=\"toc-sub-num\">★<\/span><a href=\"#c24-recap\">Chapter 24 \u2014 Quick Recap<\/a><\/li>\r\n <\/ul><\/div>\r\n <\/details>\r\n\r\n <\/div>\r\n <\/aside>\r\n\r\n <main class=\"article\">\r\n \r\n <section class=\"chapter-pane active\" id=\"pane-ch1\" data-chapter=\"1\">\r\n\r\n <div class=\"chapter-heading-block\" id=\"c1-what\">\r\n <span class=\"chapter-badge\">CH 1 \u00b7 EXTENT OF APPLICATION<\/span>\r\n <h2>Extent of Application<\/h2>\r\n <\/div>\r\n\r\n <div class=\"def-card\">\r\n <div class=\"def-label\">What the CPWA Code is<\/div>\r\n <div class=\"def-text\">\r\n The CPWA Code lays down primarily the <strong>financial methods and procedures<\/strong> that Public Works officers must follow when handling transactions of <strong>Central Public Works<\/strong> and when keeping and rendering the accounts of those transactions to the competent authority for <strong>final consolidation of the Ministry's accounts as a whole<\/strong> (para 1.1.1). It is essentially the procedural manual for the accounting limb of the Works machinery.\r\n <\/div>\r\n <\/div>\r\n\r\n <p>The Code does not stand alone \u2014 it is <strong>supplementary<\/strong> to a family of higher financial rules. Where any of those parent rules governs a point, this Code merely supplies the working detail.<\/p>\r\n\r\n <div class=\"callout teal\">\r\n <div class=\"callout-label\">The parent rule-books it supplements<\/div>\r\n <p>The CPWA Code is supplementary to the <strong>CPWD Code<\/strong>, the <strong>Delegation of Financial Powers Rules, 1978<\/strong>, the <strong>Central Government Account (Receipts and Payments) Rules, 1983<\/strong>, the <strong>Government Accounting Rules, 1990<\/strong>, the <strong>General Financial Rules, 2005<\/strong>, the <strong>List of Major and Minor Heads of Account of Union and States<\/strong>, and \u2014 for Union Territories that still run a treasury system of payments \u2014 the <strong>Treasury Rules of the Union Government<\/strong>.<\/p>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"c1-cag\">\r\n <span class=\"section-badge teal\">§ Para 1.1.1<\/span>\r\n <h3>The CAG authority behind the accounts and the audit<\/h3>\r\n <\/div>\r\n\r\n <ul class=\"icon-list\">\r\n <li><span class=\"ico\">📑<\/span><span>So far as the Code deals with the <strong>initial and compiled accounts<\/strong> of PWD officers, it <strong>reproduces or is based on the directions<\/strong> issued by the Central Government on the advice of the <strong>Comptroller & Auditor-General of India<\/strong>, as embodied in <strong>Accounts Code, Volume III<\/strong>.<\/span><\/li>\r\n <li><span class=\"ico\">⚖️<\/span><span>Any provision of this Code that relates to the requirements of <strong>statutory audit<\/strong> is to be regarded as a <strong>direction issued under the authority of the CAG<\/strong>. In other words, the audit-facing rules are not departmental preferences \u2014 they carry constitutional audit force.<\/span><\/li>\r\n <\/ul>\r\n\r\n <div class=\"section-heading-block\" id=\"c1-apply\">\r\n <span class=\"section-badge amber\">§ Para 1.1.2<\/span>\r\n <h3>Where the rules apply \u2014 and where they don't<\/h3>\r\n <\/div>\r\n\r\n <div class=\"cat-grid\">\r\n <div class=\"cat-card b\">\r\n <div class=\"cat-label\">Wholly applicable<\/div>\r\n <div class=\"cat-title\">Direct Union control<\/div>\r\n <p>In administrations under the <strong>direct control of the Union Government<\/strong>, the rules of this Code are <strong>wholly applicable<\/strong>.<\/p>\r\n <\/div>\r\n <div class=\"cat-card d\">\r\n <div class=\"cat-label\">Not applicable (unless specified)<\/div>\r\n <div class=\"cat-title\">MES & other Ministries<\/div>\r\n <p>Unless otherwise specified, the rules do <strong>not<\/strong> apply to Central Public Works executed by the <strong>Military Engineer Services<\/strong>, or to any <strong>other Ministry<\/strong> of the Union \u2014 those are regulated by their own <strong>departmental regulations or special Government orders<\/strong>.<\/p>\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"callout amber\">\r\n <div class=\"callout-label\">The over-riding safeguard<\/div>\r\n <p>Even where the Code does not directly apply, the work remains <strong>subject to such directions as the Central Government in the Ministry of Urban Development may give on the advice of the CAG<\/strong> regarding the <strong>form of initial and compiled accounts<\/strong> and the <strong>methods and principles<\/strong> on which those accounts are kept. So the CAG-advised form of accounts is the constant, whoever physically executes the work.<\/p>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"c1-states\">\r\n <span class=\"section-badge purple\">§ Para 1.1.3<\/span>\r\n <h3>Central Public Works entrusted to State Governments<\/h3>\r\n <\/div>\r\n\r\n <p>Where the execution of <strong>Central Public Works is entrusted to the agency of a State Government<\/strong>, the matters dealt with in this Code are regulated \u2014 <strong>subject to the directions in Account Code, Volume III<\/strong> \u2014 by the <strong>rules made by the State Government concerned<\/strong>, except where these rules make a distinct provision to the contrary. The State's own machinery runs the work, but Vol. III still anchors the accounting form.<\/p>\r\n\r\n <div class=\"highlight-box\">\r\n <div class=\"hl-label\">⭐ The three-line memory hook<\/div>\r\n <div class=\"hl-text\"><strong>Direct Union control<\/strong> → Code applies wholly. <strong>MES \/ other Ministries<\/strong> → their own regulations (but CAG-advised account form binds). <strong>State agency executes Central works<\/strong> → State's rules apply, subject to Account Code Vol. III.<\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"ix\" id=\"quiz1\">\r\n <div class=\"ix-head\">\r\n <span class=\"ix-chip\">Self-test<\/span>\r\n <h4>Chapter 1 Quiz \u2014 extent, authority & applicability<\/h4>\r\n <\/div>\r\n <div class=\"ix-body\">\r\n <p class=\"ix-help\">Five questions straight from Chapter 1. Pick an answer to lock it; the explanation appears below.<\/p>\r\n <div id=\"quizStage1\"><\/div>\r\n <div class=\"quiz-foot\">\r\n <span class=\"quiz-score\" id=\"quizScore1\">Score 0 \/ 0<\/span>\r\n <button class=\"quiz-btn\" id=\"quizNext1\" disabled>Next →<\/button>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"recap\" id=\"c1-recap\">\r\n <div class=\"recap-title\">⚡ Chapter 1 \u2014 Quick Recap<\/div>\r\n <table>\r\n <thead><tr><th>Concept<\/th><th>Key Fact<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td>What the Code prescribes<\/td><td><strong>Financial methods & procedures<\/strong> for PWD transactions & accounts (1.1.1)<\/td><\/tr>\r\n <tr><td>Supplementary to<\/td><td>CPWD Code \u00b7 DFPR 1978 \u00b7 CGRP 1983 \u00b7 GAR 1990 \u00b7 GFR 2005 \u00b7 List of Major & Minor Heads \u00b7 Treasury Rules (for treasury-system UTs)<\/td><\/tr>\r\n <tr><td>Accounts based on<\/td><td>Directions of Central Govt on <strong>CAG advice<\/strong> \u2014 <strong>Account Code, Vol. III<\/strong><\/td><\/tr>\r\n <tr><td>Audit provisions<\/td><td>Treated as <strong>directions issued under CAG authority<\/strong><\/td><\/tr>\r\n <tr><td>Direct Union control<\/td><td>Rules are <strong>wholly applicable<\/strong><\/td><\/tr>\r\n <tr><td>MES \/ other Ministries<\/td><td><strong>Not<\/strong> applicable unless specified \u2014 own regulations \/ special orders<\/td><\/tr>\r\n <tr><td>Account-form authority<\/td><td>M\/o <strong>Urban Development<\/strong> on <strong>CAG advice<\/strong><\/td><\/tr>\r\n <tr><td>State agency executes<\/td><td>Regulated by <strong>State Govt rules<\/strong>, subject to <strong>Account Code Vol. III<\/strong><\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n <\/div>\r\n\r\n <\/section>\r\n \r\n <section class=\"chapter-pane\" id=\"pane-ch2\" data-chapter=\"2\">\r\n\r\n <div class=\"chapter-heading-block\" id=\"c2-rule\">\r\n <span class=\"chapter-badge\">CH 2 \u00b7 DEFINITIONS<\/span>\r\n <h2>Definitions \u2014 the Working Vocabulary (66 Terms)<\/h2>\r\n <\/div>\r\n\r\n <div class=\"def-card\">\r\n <div class=\"def-label\">Para 2.1.1 \u2014 the interpretation rule<\/div>\r\n <div class=\"def-text\">\r\n Unless there is <strong>something repugnant in the subject or context<\/strong>, the 66 terms defined in this Chapter carry, throughout the Code, the meanings explained here. This is the dictionary the rest of the Code reads against \u2014 and many exam traps hinge on the exact thresholds and distinctions packed into these clauses.\r\n <\/div>\r\n <\/div>\r\n\r\n <p>The terms below are grouped by theme for sense, but the clause numbers <strong>(1)\u2013(66)<\/strong> are the Code's own numbering; the complete numbered index sits at the end of this chapter.<\/p>\r\n\r\n <div class=\"section-heading-block\" id=\"c2-auth\">\r\n <span class=\"section-badge teal\">§ Group A<\/span>\r\n <h3>Authorities, officers & offices<\/h3>\r\n <\/div>\r\n\r\n <table class=\"compare-table\">\r\n <colgroup><col style=\"width:30%\"><col style=\"width:70%\"><\/colgroup>\r\n <thead><tr><th>Term (clause)<\/th><th>Meaning<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td class=\"label-cell\">Accounts Officer (1)<\/td><td>Head of an office of Accounts, or Head of a <strong>Pay & Accounts Office<\/strong> set up under the scheme of departmentalisation of accounts.<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Audit Officer (1A)<\/td><td>The <strong>Head of an office of Audit<\/strong>.<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Chief Accounting Authority (9)<\/td><td>The <strong>Secretary of the Ministry<\/strong>.<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Chief Controller of Accounts (10)<\/td><td>The <strong>Head of the Accounting Organisation<\/strong> of the Ministry.<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Financial Adviser (26)<\/td><td>Adviser on <strong>Budget and Accounts matters<\/strong>, including internal finance of the Ministry.<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Competent Authority (12)<\/td><td>The Government, or any authority to whom the relevant power has been <strong>delegated<\/strong> by Government.<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Administrator (2A)<\/td><td>An Administrator of a <strong>Union Territory<\/strong>, by whatever name designated.<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Government (27)<\/td><td>The Central (Union) Government or a UT Administration (or both). A <strong>State Government<\/strong> = the Government of a State in the First Schedule.<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Department \/ \"The\" Department (16)<\/td><td>With the prefix \"The\", denotes the <strong>Public Works Department<\/strong> \u2014 including any works organisation under an Administrator.<\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n\r\n <p><strong>The \"officer\" hierarchy \u2014 read carefully, it is heavily tested.<\/strong> These designations are defined by what the officer controls and whether he handles public money. Each is set out separately below.<\/p>\r\n\r\n <table class=\"compare-table\">\r\n <colgroup><col style=\"width:30%\"><col style=\"width:70%\"><\/colgroup>\r\n <thead><tr><th>Term (clause)<\/th><th>Meaning & the distinction that is tested<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td class=\"label-cell\">Division & Divisional Office (23)<\/td><td>The <strong>executive charge<\/strong> held by a Divisional Officer, and that charge's <strong>head office<\/strong>.<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Divisional Officer (24)<\/td><td>An executive officer of the PWD <strong>not subordinate to another executive\/disbursing officer<\/strong> \u2014 so the officer in charge of an <em>independent<\/em> sub-division is also a Divisional Officer, and disbursing officers of other departments who spend PW funds and render accounts direct to the PAO are included.<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Sub-divisional Officer (56)<\/td><td>Holds charge of a recognised sub-division under a Divisional Officer (a Divisional Officer holding immediate charge of a sub-division is himself the Sub-divisional Officer for it).<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Sectional Officer (51)<\/td><td>A <strong>non-gazetted<\/strong> official (e.g. Junior Engineer) in executive charge of works\/stores under a sub-division.<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Direction Office (20) \/ Direction Officer (21)<\/td><td>Office of an administrative officer (DG(W)\/Chief Engineer\/Superintending Engineer) who <strong>directs<\/strong> Divisional Officers but does <strong>not<\/strong> himself receive or disburse public money \u2014 the moment he does, he becomes a Divisional Officer. A Chief\/Superintending Engineer is <strong>not<\/strong> a Direction Officer unless the direction of one or more divisions is entrusted to him.<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Special Office (53) \/ Special Officer (54)<\/td><td>Officials who are <strong>neither Divisional Officers nor subordinate to one<\/strong>, and have no Divisional Officers under them.<\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n\r\n <div class=\"section-heading-block\" id=\"c2-sanction\">\r\n <span class=\"section-badge amber\">§ Group B<\/span>\r\n <h3>Sanctions, approvals & the budget words<\/h3>\r\n <\/div>\r\n\r\n <div class=\"cat-grid\">\r\n <div class=\"cat-card a\">\r\n <div class=\"cat-label\">Clause (2)<\/div>\r\n <div class=\"cat-title\">Administrative Approval<\/div>\r\n <p>The administrative department's <strong>formal acceptance<\/strong> of a proposal to incur PWD expenditure on a work it needs \u2014 in effect an <strong>order to the PWD<\/strong> to execute specified works at a stated sum. Sanction by any non-PWD department counts only as administrative approval.<\/p>\r\n <\/div>\r\n <div class=\"cat-card b\">\r\n <div class=\"cat-label\">Clause (62)<\/div>\r\n <div class=\"cat-title\">Technical Sanction<\/div>\r\n <p>The order of competent authority sanctioning a <strong>properly detailed estimate<\/strong> of a work's cost. Ordinarily accorded only by Government in the PWD or its delegated authorities \u2014 it is the technical\/engineering green light, distinct from administrative approval.<\/p>\r\n <\/div>\r\n <\/div>\r\n\r\n <table class=\"compare-table\">\r\n <colgroup><col style=\"width:30%\"><col style=\"width:70%\"><\/colgroup>\r\n <thead><tr><th>Budget term (clause)<\/th><th>Meaning<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td class=\"label-cell\">Appropriation (4)<\/td><td>The <strong>assignment of funds<\/strong> to meet specified expenditure included in a <strong>primary unit of appropriation<\/strong>.<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Re-appropriation (48)<\/td><td>The <strong>transfer of funds from one primary unit of appropriation to another<\/strong>.<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Grant (28)<\/td><td>Provision of funds <strong>approved by Parliament<\/strong>.<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Voted (63)<\/td><td>Expenditure flowing from the Consolidated Fund of India <strong>duly voted by Parliament<\/strong>.<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Charged (8)<\/td><td>Expenditure <strong>not subject to vote<\/strong> by Parliament under the Constitution \u2014 <strong>Article 112(3)<\/strong>.<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Major Head (36)<\/td><td>Main unit of classification denoting <strong>function<\/strong> \u2014 e.g. 2059-Public Works, 2216-Housing.<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Minor Head (39)<\/td><td>Denotes the <strong>programme<\/strong>.<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Detailed Head (18)<\/td><td>Means the <strong>Sub-Scheme<\/strong>.<\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n\r\n <div class=\"section-heading-block\" id=\"c2-estimate\">\r\n <span class=\"section-badge purple\">§ Group C<\/span>\r\n <h3>Estimates, rates & cost<\/h3>\r\n <\/div>\r\n\r\n <div class=\"info-row\">\r\n <div class=\"info-card t-purple\">\r\n <div class=\"ic-big\">> Rs 50,00,000<\/div>\r\n <div class=\"ic-cap\"><strong>Major Estimate (35):<\/strong> estimate for a work where the sanctioned works expenditure <strong>exceeds Rs 50 lakh<\/strong> (also applied to the work itself).<\/div>\r\n <\/div>\r\n <div class=\"info-card t-teal\">\r\n <div class=\"ic-big\">≤ Rs 50,00,000<\/div>\r\n <div class=\"ic-cap\"><strong>Minor Estimate (38):<\/strong> estimate for a work where the sanctioned works expenditure <strong>does not exceed Rs 50 lakh<\/strong>.<\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n <table class=\"compare-table\">\r\n <colgroup><col style=\"width:30%\"><col style=\"width:70%\"><\/colgroup>\r\n <thead><tr><th>Term (clause)<\/th><th>Meaning<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td class=\"label-cell\">Rate (46)<\/td><td>The consideration allowed for <strong>each unit<\/strong> of work, supply or service (in estimates, contracts, bills, vouchers).<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Rate of Cost (47)<\/td><td>Generally the <strong>total cost ÷ quantity<\/strong>; in accounts, the recorded cost per unit (up-to-date final charge on a sub-head ÷ its up-to-date progress).<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Inclusive Rate of Cost (29)<\/td><td>Rate of cost of the <strong>entire work<\/strong> of a sub-head, <strong>including<\/strong> the cost of material (if recorded separately).<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Issue Rate (31)<\/td><td>Cost per unit fixed for a stock article (at valuation) for crediting the stock sub-head when issued \u2014 <strong>handling & storage charges are built in<\/strong> by adding a percentage.<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Market Rate (37)<\/td><td>Cost per unit at which a stock article can be procured from <strong>public markets<\/strong> at a given time \u2014 inclusive of carriage\/incidental charges, and may include a reasonable wastage\/depreciation provision.<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Storage charges (55)<\/td><td>Expenditure (after acquisition) on work-charged establishment for handling, custody & godown upkeep \u2014 <strong>added on a percentage basis to the issue rate<\/strong>.<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Supervision charges (59)<\/td><td>Charges levied <strong>in addition to book value<\/strong> on stock materials sold\/transferred, to cover items of expenditure not in the book value.<\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n\r\n <div class=\"section-heading-block\" id=\"c2-contractor\">\r\n <span class=\"section-badge red\">§ Group D<\/span>\r\n <h3>Payments to contractors \u2014 the running-account family<\/h3>\r\n <\/div>\r\n\r\n <p>These five terms are easy to confuse and frequently tested together. The thread running through them is the <strong>running account<\/strong> \u2014 the account with a contractor where payments are made at convenient intervals subject to final settlement on completion or determination of the contract (clause 50).<\/p>\r\n\r\n <ol class=\"parts-list red\">\r\n <li><strong>Advance Payment (3):<\/strong> a payment on a running account for work <strong>done but not measured<\/strong>. <span style=\"color:var(--muted)\">[see 10.2.23]<\/span><\/li>\r\n <li><strong>On Account Payment \/ Payment on Account (40):<\/strong> a payment on a running account for work done or supplies made and <strong>duly measured<\/strong> \u2014 may or may not be the full value, and (if intermediate) is subject to final settlement.<\/li>\r\n <li><strong>Secured Advance (52):<\/strong> an advance made on the <strong>security of materials brought to the site<\/strong>, to a contractor whose contract is for the <strong>completed item of work<\/strong>. <span style=\"color:var(--muted)\">[see 10.2.20]<\/span><\/li>\r\n <li><strong>Intermediate Payment (30):<\/strong> any disbursement on a running account that is <strong>not the final payment<\/strong> \u2014 it includes an advance payment, a secured advance and an on-account payment (or a combination).<\/li>\r\n <li><strong>Final Payment (25):<\/strong> the <strong>last payment<\/strong> on a running account, made on completion or determination of the contract, in <strong>full settlement<\/strong> of the account.<\/li>\r\n <li><strong>Recoverable Payment (49):<\/strong> a payment to\/on behalf of a contractor that is <strong>not value creditable to him<\/strong> for work\/supplies \u2014 and so must be recovered by equivalent cash recovery or short payment.<\/li>\r\n <\/ol>\r\n\r\n <div class=\"section-heading-block\" id=\"c2-accts\">\r\n <span class=\"section-badge slate\">§ Group E<\/span>\r\n <h3>Core accounting concepts<\/h3>\r\n <\/div>\r\n\r\n <table class=\"compare-table\">\r\n <colgroup><col style=\"width:30%\"><col style=\"width:70%\"><\/colgroup>\r\n <thead><tr><th>Term (clause)<\/th><th>Meaning<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td class=\"label-cell\">Bank (6)<\/td><td>The <strong>accredited bank<\/strong> acting as agent of the RBI under the RBI Act, 1934.<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Book Transfer (7)<\/td><td>Bringing to account financial transactions that <strong>do not involve giving\/receiving cash or stock<\/strong> \u2014 usually settlements of liabilities\/assets, or corrections of earlier cash\/stock\/book-transfer entries.<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Assets (5)<\/td><td>In works accounts, all <strong>outstanding or anticipated credits<\/strong> to be taken in reduction of final charges (e.g. recoveries of advances, sale\/transfer value of surplus materials).<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Liabilities (33)<\/td><td>In works accounts, all <strong>anticipated charges adjustable as final charges<\/strong> but not yet paid \u2014 whether or not due, and whether or not credited under a suspense head.<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Suspense Accounts (60)<\/td><td>Heads under the minor head \"Suspense\" for the <strong>temporary passage<\/strong> of transactions that must be taken to the sanction\/grant at once but cannot yet be cleared (charges enhance, receipts reduce, the major head). <span style=\"color:var(--muted)\">[see 10.5.12]<\/span><\/td><\/tr>\r\n <tr><td class=\"label-cell\">Direct & Indirect Charges (19)<\/td><td><strong>Direct<\/strong> = incurred directly for a work\/job and in its regular accounts; <strong>Indirect<\/strong> = incidental, not solely incurred for it, not in its detailed accounts.<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Direct & Indirect Receipts (22)<\/td><td><strong>Direct<\/strong> = revenue realised in connection with a work and booked directly to it; <strong>Indirect<\/strong> = incidental receipts not taken into the work's detailed accounts.<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Labour (32)<\/td><td>Where a separate materials account is kept, all charges of a sub-head <strong>other than<\/strong> (1) the cost of materials issued direct and (2) carriage\/incidental charges on materials.<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Quantity (45)<\/td><td>The extent of work done, supplies made or services performed, where these can be <strong>measured, weighed or counted<\/strong>.<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Progress (43)<\/td><td>The <strong>up-to-date quantities<\/strong> of work done or supplies made.<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Operation (41)<\/td><td>In manufacture\/workshop accounts, the <strong>charges incurred on manufacture operations<\/strong> of specific jobs.<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Outturn (42)<\/td><td>In manufacture\/workshop accounts, the <strong>value of the finished products<\/strong> (or work done) of operations on specific jobs.<\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n\r\n <div class=\"section-heading-block\" id=\"c2-works\">\r\n <span class=\"section-badge gold\">§ Group F<\/span>\r\n <h3>Works & their anatomy<\/h3>\r\n <\/div>\r\n\r\n <ul class=\"icon-list\">\r\n <li><span class=\"ico\">🏗️<\/span><span><strong>Public Works (44):<\/strong> civil works and Irrigation, Navigation, Embankment and Drainage works, etc. <strong>Work (65):<\/strong> used comprehensively \u2014 not only construction\/repair but also objects connected with the supply, repair and carriage of tools & plant, the supply\/manufacture of stores, or the operation of a workshop.<\/span><\/li>\r\n <li><span class=\"ico\">🧱<\/span><span><strong>Sub-work (58):<\/strong> in a large work of several buildings\/groups, a <strong>distinct unit<\/strong> kept separate for accounts (e.g. the outer wall, cells, cook-houses of a jail; head works, main line, each branch of a canal). <strong>Sub-head (57):<\/strong> the sub-divisions into which the total cost of a work (or sub-work) is split for financial control \u2014 e.g. excavation, brick-work, concrete, wood-work.<\/span><\/li>\r\n <li><span class=\"ico\">💰<\/span><span><strong>Works Expenditure & Works Outlay (66):<\/strong> respectively the <strong>expenditure<\/strong> and the <strong>capital charges<\/strong> on the special services of construction\/repair\/maintenance \u2014 may be net of receipts, but <strong>exclude<\/strong> general services, Tools & Plant, Establishment, and amounts kept under suspense.<\/span><\/li>\r\n <li><span class=\"ico\">🔧<\/span><span><strong>Contingencies \u2014 Works (14):<\/strong> incidental expenses of a miscellaneous character that cannot be classified under any distinct sub-head\/sub-work, yet pertain to the work as a whole. <strong>Completion \/ Completed (13):<\/strong> \"completion of work\" includes <strong>abandonment<\/strong>; \"completed work\" includes <strong>abandoned work<\/strong>.<\/span><\/li>\r\n <li><span class=\"ico\">🤝<\/span><span><strong>Contract & Contractor (15):<\/strong> a \"Contract\" is any undertaking (written\/verbal, express\/implied) by a non-Government person\/firm for construction, maintenance, repair, supply of materials or any service in connection with works; a \"Contractor\" is the person\/firm that made it.<\/span><\/li>\r\n <li><span class=\"ico\">🏦<\/span><span><strong>Deposit Works (17):<\/strong> works whose cost is met <strong>not out of Government funds<\/strong> but from non-Government sources (e.g. for municipalities\/public bodies against cash deposits). <strong>Local Loan Works (34):<\/strong> works the PWD executes for a Municipality\/Port Trust\/corporation where the cost forms part of a <strong>loan from Government<\/strong>. <strong>Takavi Works (61):<\/strong> works on water-courses (or others) whose expenditure is treated as a <strong>takavi advance<\/strong> (advance to cultivators), recoverable from the parties concerned.<\/span><\/li>\r\n <li><span class=\"ico\">💧<\/span><span><strong>Water Course (64):<\/strong> a channel supplying water from an irrigation work, falling within the Canal Act of the area \u2014 per the Northern India Canal & Drainage Act 1873, a channel supplied from a canal but <strong>not maintained at Government cost<\/strong>, with its subsidiary works. <strong>Commercial Department (11):<\/strong> a department functioning on a <strong>commercial pattern<\/strong>.<\/span><\/li>\r\n <\/ul>\r\n\r\n <div class=\"section-heading-block\" id=\"c2-index\">\r\n <span class=\"section-badge blue\">\u2605 Index<\/span>\r\n <h3>The complete numbered term index (1\u201366)<\/h3>\r\n <\/div>\r\n\r\n <p>Every clause of Para 2.1.1 at a glance \u2014 useful for spotting which definitions you can recall on sight.<\/p>\r\n\r\n <div class=\"term-grid\">\r\n <div class=\"term-chip\"><div class=\"tc-num\">(1)<\/div><div class=\"tc-name\">Accounts Officer<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(1A)<\/div><div class=\"tc-name\">Audit Officer<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(2)<\/div><div class=\"tc-name\">Administrative Approval<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(2A)<\/div><div class=\"tc-name\">Administrator<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(3)<\/div><div class=\"tc-name\">Advance Payment<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(4)<\/div><div class=\"tc-name\">Appropriation<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(5)<\/div><div class=\"tc-name\">Assets<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(6)<\/div><div class=\"tc-name\">Bank<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(7)<\/div><div class=\"tc-name\">Book Transfer<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(8)<\/div><div class=\"tc-name\">Charged<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(9)<\/div><div class=\"tc-name\">Chief Accounting Authority<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(10)<\/div><div class=\"tc-name\">Chief Controller of Accounts<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(11)<\/div><div class=\"tc-name\">Commercial Department<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(12)<\/div><div class=\"tc-name\">Competent Authority<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(13)<\/div><div class=\"tc-name\">Completion & Completed<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(14)<\/div><div class=\"tc-name\">Contingencies (Works)<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(15)<\/div><div class=\"tc-name\">Contract & Contractor<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(16)<\/div><div class=\"tc-name\">Department<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(17)<\/div><div class=\"tc-name\">Deposit Works<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(18)<\/div><div class=\"tc-name\">Detailed Head<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(19)<\/div><div class=\"tc-name\">Direct & Indirect Charges<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(20)<\/div><div class=\"tc-name\">Direction Office<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(21)<\/div><div class=\"tc-name\">Direction Officer<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(22)<\/div><div class=\"tc-name\">Direct & Indirect Receipts<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(23)<\/div><div class=\"tc-name\">Division & Divisional Office<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(24)<\/div><div class=\"tc-name\">Divisional Officer<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(25)<\/div><div class=\"tc-name\">Final Payment<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(26)<\/div><div class=\"tc-name\">Financial Adviser<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(27)<\/div><div class=\"tc-name\">Government<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(28)<\/div><div class=\"tc-name\">Grant<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(29)<\/div><div class=\"tc-name\">Inclusive Rate of Cost<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(30)<\/div><div class=\"tc-name\">Intermediate Payment<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(31)<\/div><div class=\"tc-name\">Issue Rate<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(32)<\/div><div class=\"tc-name\">Labour<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(33)<\/div><div class=\"tc-name\">Liabilities<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(34)<\/div><div class=\"tc-name\">Local Loan Works<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(35)<\/div><div class=\"tc-name\">Major Estimate<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(36)<\/div><div class=\"tc-name\">Major Head<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(37)<\/div><div class=\"tc-name\">Market Rate<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(38)<\/div><div class=\"tc-name\">Minor Estimate<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(39)<\/div><div class=\"tc-name\">Minor Head<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(40)<\/div><div class=\"tc-name\">On Account Payment<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(41)<\/div><div class=\"tc-name\">Operation<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(42)<\/div><div class=\"tc-name\">Outturn<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(43)<\/div><div class=\"tc-name\">Progress<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(44)<\/div><div class=\"tc-name\">Public Works<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(45)<\/div><div class=\"tc-name\">Quantity<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(46)<\/div><div class=\"tc-name\">Rate<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(47)<\/div><div class=\"tc-name\">Rate of Cost<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(48)<\/div><div class=\"tc-name\">Re-appropriation<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(49)<\/div><div class=\"tc-name\">Recoverable Payment<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(50)<\/div><div class=\"tc-name\">Running Account<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(51)<\/div><div class=\"tc-name\">Sectional Officer<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(52)<\/div><div class=\"tc-name\">Secured Advance<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(53)<\/div><div class=\"tc-name\">Special Office<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(54)<\/div><div class=\"tc-name\">Special Officer<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(55)<\/div><div class=\"tc-name\">Storage charges<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(56)<\/div><div class=\"tc-name\">Sub-divisional Officer<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(57)<\/div><div class=\"tc-name\">Sub-head<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(58)<\/div><div class=\"tc-name\">Sub-work<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(59)<\/div><div class=\"tc-name\">Supervision charges<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(60)<\/div><div class=\"tc-name\">Suspense Accounts<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(61)<\/div><div class=\"tc-name\">Takavi Works<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(62)<\/div><div class=\"tc-name\">Technical Sanction<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(63)<\/div><div class=\"tc-name\">Voted<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(64)<\/div><div class=\"tc-name\">Water Course<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(65)<\/div><div class=\"tc-name\">Work<\/div><\/div>\r\n <div class=\"term-chip\"><div class=\"tc-num\">(66)<\/div><div class=\"tc-name\">Works Expenditure & Outlay<\/div><\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"ix\" id=\"quiz2\">\r\n <div class=\"ix-head\">\r\n <span class=\"ix-chip\">Self-test<\/span>\r\n <h4>Chapter 2 Quiz \u2014 the definitions that trap candidates<\/h4>\r\n <\/div>\r\n <div class=\"ix-body\">\r\n <p class=\"ix-help\">Eight questions on the distinctions and thresholds. Pick an answer to lock it; the explanation appears below.<\/p>\r\n <div id=\"quizStage2\"><\/div>\r\n <div class=\"quiz-foot\">\r\n <span class=\"quiz-score\" id=\"quizScore2\">Score 0 \/ 0<\/span>\r\n <button class=\"quiz-btn\" id=\"quizNext2\" disabled>Next →<\/button>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"recap\" id=\"c2-recap\">\r\n <div class=\"recap-title\">⚡ Chapter 2 \u2014 Quick Recap<\/div>\r\n <table>\r\n <thead><tr><th>Concept<\/th><th>Key Fact<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td>Chief Accounting Authority<\/td><td><strong>Secretary of the Ministry<\/strong> (9)<\/td><\/tr>\r\n <tr><td>Chief Controller of Accounts<\/td><td>Head of the Ministry's <strong>Accounting Organisation<\/strong> (10)<\/td><\/tr>\r\n <tr><td>Divisional Officer test<\/td><td><strong>Not subordinate<\/strong> to another executive\/disbursing officer (24)<\/td><\/tr>\r\n <tr><td>Direction Officer trap<\/td><td>Directs divisions but does <strong>not<\/strong> handle public money (20\u201321)<\/td><\/tr>\r\n <tr><td>Admin. Approval vs Tech. Sanction<\/td><td>Approval = order to execute at a stated sum (2); Sanction = detailed-estimate green light (62)<\/td><\/tr>\r\n <tr><td>Charged expenditure<\/td><td>Not subject to vote \u2014 <strong>Article 112(3)<\/strong> (8)<\/td><\/tr>\r\n <tr><td>Major \/ Minor \/ Detailed Head<\/td><td>Function \/ Programme \/ <strong>Sub-Scheme<\/strong> (36, 39, 18)<\/td><\/tr>\r\n <tr><td>Major vs Minor Estimate<\/td><td><strong>> Rs 50 lakh<\/strong> vs <strong>≤ Rs 50 lakh<\/strong> (35, 38)<\/td><\/tr>\r\n <tr><td>Advance Payment<\/td><td>Work done <strong>but not measured<\/strong> (3)<\/td><\/tr>\r\n <tr><td>On Account Payment<\/td><td>Work done & <strong>duly measured<\/strong> (40)<\/td><\/tr>\r\n <tr><td>Secured Advance<\/td><td>On security of <strong>materials at site<\/strong>; completed-item contract (52)<\/td><\/tr>\r\n <tr><td>Final Payment<\/td><td>Last payment, <strong>full settlement<\/strong> of running account (25)<\/td><\/tr>\r\n <tr><td>Issue Rate vs Market Rate<\/td><td>Valuation rate (storage built in) vs <strong>public-market<\/strong> procurement cost (31, 37)<\/td><\/tr>\r\n <tr><td>Deposit \/ Local Loan \/ Takavi Works<\/td><td>Non-Govt funds (17) \/ cost in a Govt <strong>loan<\/strong> (34) \/ <strong>takavi advance<\/strong> recoverable (61)<\/td><\/tr>\r\n <tr><td>Completion includes<\/td><td><strong>Abandonment<\/strong> (13)<\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n <\/div>\r\n\r\n <\/section>\r\n \r\n <section class=\"chapter-pane\" id=\"pane-ch3\" data-chapter=\"3\">\r\n\r\n <div class=\"chapter-heading-block\" id=\"c3-what\">\r\n <span class=\"chapter-badge\">CH 3 \u00b7 SYSTEM OF ACCOUNTS<\/span>\r\n <h2>General Outlines of the System of Accounts<\/h2>\r\n <\/div>\r\n\r\n <div class=\"def-card\">\r\n <div class=\"def-label\">What this chapter does<\/div>\r\n <div class=\"def-text\">\r\n Chapter 3 has two halves: <strong>3.1 Classification of Transactions<\/strong> (how PWD money is sorted into heads of account) and <strong>3.2 System of Accounts<\/strong> (how the Divisional Officer actually keeps and renders those accounts). Two annexures close it \u2014 the rules for opening\/closing a <strong>Cash Assignment Account<\/strong> and the procedure when a division has no cheque-drawing power.\r\n <\/div>\r\n <\/div>\r\n\r\n <p><strong>Para 3.1.1:<\/strong> the CPWD primarily executes <strong>works of all classes<\/strong> \u2014 the public-works buildings needed by all Civil departments \u2014 except works that are vested in, delegated under Chapter 5 of GFR 2005, or transferred to the departments concerned, or entrusted to a State Government or the MES. <strong>Defence, Postal, Telecommunication or Railway works<\/strong> may also be entrusted to the Department, occasionally or as a standing arrangement, and at times other Government and non-Government works are undertaken too. Petty services such as the manufacture or supply of stores are also undertaken by Divisional Officers.<\/p>\r\n\r\n <div class=\"section-heading-block\" id=\"c3-class\">\r\n <span class=\"section-badge teal\">§ Para 3.1.2<\/span>\r\n <h3>The governing principle of classification (GAR 1990, Rule 29)<\/h3>\r\n <\/div>\r\n\r\n <div class=\"callout teal\">\r\n <div class=\"callout-label\">Function over department<\/div>\r\n <p>As a general rule, the classification of a transaction in Government accounts has <strong>closer reference to the function, programme and activity<\/strong> of the Government and the <strong>object<\/strong> of the revenue\/expenditure \u2014 <strong>rather than the department<\/strong> in which it occurs. This is subject to specially authorised exceptions: e.g. <strong>'Interest' receipts<\/strong> go under \"0049-Interest Receipts\", and expenditure on maintenance\/repairs of <strong>non-residential PWD buildings<\/strong> goes under \"<strong>2059-Public Works<\/strong>\" irrespective of the function served. General orders on classifying pay & allowances, civil works expenditure, contributions and refunds of revenue are issued by Government from time to time.<\/p>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"c3-adjust\">\r\n <span class=\"section-badge amber\">§ Paras 3.1.3 \u2013 3.1.5<\/span>\r\n <h3>Finally adjusted vs pass-through transactions<\/h3>\r\n <\/div>\r\n\r\n <ul class=\"icon-list\">\r\n <li><span class=\"ico\">✅<\/span><span><strong>Finally adjusted<\/strong> in the Divisional Officer's accounts: charges & receipts for the Government's <strong>own<\/strong> public-works services, against the funds placed at his disposal.<\/span><\/li>\r\n <li><span class=\"ico\">➡️<\/span><span><strong>Pass-through<\/strong> (not finally adjusted): transactions for <strong>other Government works<\/strong> eventually leave the Divisional Officer's accounts to be incorporated in the accounts of the departments\/Governments concerned. <strong>Non-Government works<\/strong> are charged against the <strong>deposits received<\/strong> for them.<\/span><\/li>\r\n <\/ul>\r\n\r\n <div class=\"callout amber\">\r\n <div class=\"callout-label\">Works that are NOT finally adjusted in divisional accounts<\/div>\r\n <p style=\"margin:0 0 12px;\">Three categories pass through the Divisional Officer's accounts but are booked finally elsewhere:<\/p>\r\n <ul class=\"note-list amber\" style=\"margin:0 0 14px;\">\r\n <li><span class=\"nl-tag\">(i)<\/span><span class=\"nl-text\">Works of the <strong>Posts & Telecommunication or Broadcasting<\/strong> and other quasi-commercial departments\/undertakings; works of <strong>Forest, Salt, Lighthouse and Mints<\/strong> debitable to grants controlled by those departments.<\/span><\/li>\r\n <li><span class=\"nl-tag\">(ii)<\/span><span class=\"nl-text\">Works connected with the <strong>conservation of ancient monuments<\/strong>, debitable to the <strong>Archaeological Department<\/strong>.<\/span><\/li>\r\n <li><span class=\"nl-tag\">(iii)<\/span><span class=\"nl-text\">Works for the <strong>construction\/maintenance of civil aerodromes<\/strong>.<\/span><\/li>\r\n <\/ul>\r\n <p style=\"margin:0;\"><strong>Two things still hold:<\/strong> in all cases the <strong>primary accounts are kept per this Code (3.1.4)<\/strong>, even though the ultimate cost is booked elsewhere; and inter-divisional service\/supply is settled via <strong>Advance Payment by the Indenting Division<\/strong> (Appendix 7A).<\/p>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"c3-groups\">\r\n <span class=\"section-badge purple\">§ Para 3.1.6<\/span>\r\n <h3>The four groups of heads<\/h3>\r\n <\/div>\r\n\r\n <div class=\"cat-grid four\">\r\n <div class=\"cat-card a\">\r\n <div class=\"cat-badge\">I<\/div>\r\n <div class=\"cat-title\">Expenditure Heads<\/div>\r\n <p>Charges adjusted <strong>finally<\/strong> in divisional accounts \u2014 2059-Public Works, 2216-Housing, 4059 & 4216-Capital Outlay.<\/p>\r\n <\/div>\r\n <div class=\"cat-card b\">\r\n <div class=\"cat-badge\">II<\/div>\r\n <div class=\"cat-title\">Revenue Heads<\/div>\r\n <p>Revenue receipts creditable <strong>finally<\/strong> to Government in divisional accounts \u2014 0059-Public Works, 0216-Housing.<\/p>\r\n <\/div>\r\n <div class=\"cat-card c\">\r\n <div class=\"cat-badge\">III<\/div>\r\n <div class=\"cat-title\">Remittance Heads<\/div>\r\n <p>Receipts\/payments for cash, stores or values to\/from other departments \u2014 <strong>8782<\/strong>-Cash Remittances & adjustments between officers of the same Accounts Officer.<\/p>\r\n <\/div>\r\n <div class=\"cat-card d\">\r\n <div class=\"cat-badge\">IV<\/div>\r\n <div class=\"cat-title\">Suspense & Deposit Heads<\/div>\r\n <p>Receipts\/payments held in <strong>suspense or deposit<\/strong> pending clearance by payment or recovery \u2014 subordinate to expenditure heads, independent heads, or sub-heads in works accounts.<\/p>\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"c3-ladder\">\r\n <span class=\"section-badge slate\">§ Paras 3.1.7 \u2013 3.1.8<\/span>\r\n <h3>The classification ladder<\/h3>\r\n <\/div>\r\n\r\n <div class=\"highlight-box\">\r\n <div class=\"hl-label\">⭐ How a head is sub-divided<\/div>\r\n <div class=\"hl-text\"><strong>Major Head<\/strong> → (optionally Sub-Major Head) → <strong>Minor Head<\/strong> → <strong>Sub-Head<\/strong> → <strong>Detailed Head<\/strong> → <strong>Object Head<\/strong>. The heads under which Government transactions are adjustable are set out in the <strong>List of Major and Minor Heads of Account of Union and States<\/strong> (Chapter 3, GAR 1990). The detailed classification and order are prescribed by the Central Government on the advice of the CAG; for works done as a standing arrangement for other departments, the applicable classification is intimated by the PAO.<\/div>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"c3-voted\">\r\n <span class=\"section-badge red\">§ Para 3.1.9<\/span>\r\n <h3>Voted, charged & the treatment of awards<\/h3>\r\n <\/div>\r\n\r\n <p><strong>Revenue<\/strong> is realised and credited to Government as it falls due under the governing rules; <strong>expenditure<\/strong> can be incurred only against a <strong>grant voted by Parliament<\/strong> or against <strong>appropriations<\/strong> provided to meet charged expenditure \u2014 the incidence between voted and charged being fixed by the Constitution.<\/p>\r\n\r\n <div class=\"callout red\">\r\n <div class=\"callout-label\">⚠ Awards, decrees & the arbitral tribunal (Article 112(3)(f))<\/div>\r\n <p>It is obligatory for the Court to issue a decree wherever an award is made a Rule of the Court. Expenditure on payments made <strong>after an award is made a Rule of the Court but before the decree issues<\/strong> is debitable to the <strong>'Charged'<\/strong> section of the relevant grant. Under <strong>Article 112(3)(f)<\/strong>, any sum required to satisfy the award of an <strong>arbitral tribunal<\/strong> is charged on the Consolidated Fund of India \u2014 but to be a \"tribunal\" the body must be <strong>constituted by the State<\/strong> (not merely by agreement of parties) and invested with the State's inherent judicial powers and \"the trappings of a court\". Where a <strong>private arbitrator's<\/strong> award is filed in court and a decree obtained, the expenditure to satisfy that decree is also <strong>charged<\/strong> on the Consolidated Fund.<\/p>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"c3-lumpsum\">\r\n <span class=\"section-badge gold\">§ Para 3.1.10<\/span>\r\n <h3>Lump-sum advance for immediate financial relief (on a Government servant's death)<\/h3>\r\n <\/div>\r\n\r\n <p>Under Rules 79\u201381 of the Compendium of Rules on Advances, a Head of Department or Head of Office may sanction an advance to the <strong>family of a Government servant (permanent or temporary, excluding casual\/daily-rated)<\/strong> who <strong>dies while in service<\/strong>, to meet immediate needs where the family is left in indigent circumstances.<\/p>\r\n\r\n <div class=\"info-row\">\r\n <div class=\"info-card t-gold\">\r\n <div class=\"ic-big\">2 months' pay<\/div>\r\n <div class=\"ic-cap\">Advance = <strong>two months' basic pay + dearness pay<\/strong> of the deceased\u2026<\/div>\r\n <\/div>\r\n <div class=\"info-card t-red\">\r\n <div class=\"ic-big\">Max Rs 8,000<\/div>\r\n <div class=\"ic-cap\">\u2026subject to a <strong>ceiling of Rs 8,000<\/strong>.<\/div>\r\n <\/div>\r\n <div class=\"info-card t-amber\">\r\n <div class=\"ic-big\">6 months<\/div>\r\n <div class=\"ic-cap\">Adjusted as early as possible, in any case <strong>within 6 months<\/strong> of sanction \u2014 from arrears, DCRG, CPF\/GPF or other dues.<\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"callout gold\">\r\n <div class=\"callout-label\">The accounting heads<\/div>\r\n <p>The advance is debited to <strong>\"8550-Civil Advances-104-Other Advances-Lump Sum Advances to provide immediate relief to the deceased Government servant's family\"<\/strong>. If the DCRG (or similar payment) falls short of the advance and the balance is eventually irrecoverable, it is debited \u2014 <strong>under special Government sanction<\/strong> \u2014 to <strong>\"2075-Miscellaneous General Services-800-Other Expenditure-Write off of Irrecoverable Loans\"<\/strong>.<\/p>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"c3-features\">\r\n <span class=\"section-badge teal\">§ Para 3.2.1<\/span>\r\n <h3>The five features of the Public Works accounts system<\/h3>\r\n <\/div>\r\n\r\n <ol class=\"parts-list teal\">\r\n <li><strong>The Divisional Officer is the primary disbursing officer.<\/strong> Permitted by the CCA, through a <strong>Letter of Credit<\/strong>, to obtain by <strong>cheque on the banks<\/strong> the funds for all disbursements \u2014 works, pay & allowances of gazetted and non-gazetted staff, and contingent charges. Bills for <strong>long-term advances and GPF withdrawals (staff other than Group 'D')<\/strong> go to the PAO. He also collects some departmental receipts and remits them into the banks.<\/li>\r\n <li><strong>Accounts compiled by the Accountant and rendered monthly.<\/strong> The receipts and disbursements (including subordinates acting for him) are compiled under his supervision by an <strong>Accountant<\/strong> and submitted <strong>monthly to the Pay & Accounts Officer<\/strong>. The PAO for a division is decided by the CCA \u2014 generally the <strong>Zonal PAO corresponding to the Chief Engineer<\/strong> he reports to.<\/li>\r\n <li><strong>Stores accounts.<\/strong> He must keep <strong>clear accounts of all stores<\/strong> received and make them available for audit by the Accounts Officer.<\/li>\r\n <li><strong>Proforma accounts for commercial works.<\/strong> Under each Major Head the charges on each project\/work\/sub-work are recorded separately; for certain classes \u2014 <strong>(i) Irrigation etc. commercial undertakings<\/strong> and <strong>(ii) quasi-commercial undertakings (self-supporting workshops)<\/strong> \u2014 <strong>proforma accounts<\/strong> of all transactions are prepared annually by the PAO or the Divisional Officer, with receipts shown separately.<\/li>\r\n <li><strong>Personal payments at PAO counters.<\/strong> Except to the extent in feature (1), personal payments to all Government servants of the Department are made on <strong>bills presented at the counters of Pay & Accounts Offices<\/strong> under the CGRP, and are brought to account directly by the PAO.<\/li>\r\n <\/ol>\r\n\r\n <div class=\"callout slate\">\r\n <div class=\"callout-label\">The Notes that matter under 3.2.1(a)<\/div>\r\n <ul class=\"note-list slate\">\r\n <li><span class=\"nl-tag\">(i)<\/span><span class=\"nl-text\">A non-Executive-Engineer DDO drawing bills for both establishment and works\/ancillary payments may, with <strong>prior CGA approval<\/strong>, be delegated powers to draw cheques for those payments.<\/span><\/li>\r\n <li><span class=\"nl-tag\">(ii)<\/span><span class=\"nl-text\">In the departmentalised set-up, divisions are assigned a <strong>Cash Assignment Account<\/strong> in the accredited bank by the CCA, against which they draw cheques on the basis of the Letter of Credit (guidelines in Annexure A).<\/span><\/li>\r\n <li><span class=\"nl-tag\">(iii)<\/span><span class=\"nl-text\">All payments of specified <strong>circle\/zonal offices<\/strong> may be made by the respective PAO.<\/span><\/li>\r\n <li><span class=\"nl-tag\">(iv)<\/span><span class=\"nl-text\">Pay & allowances bills of employees recruited <strong>on or after 1-1-2004<\/strong> (covered by the <strong>New Pension Scheme, 2004<\/strong>) go to the PAO counter for <strong>pre-check and payment<\/strong>, with a separate Pay Bill Register.<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"c3-discipline\">\r\n <span class=\"section-badge purple\">§ Para 3.2.2<\/span>\r\n <h3>The discipline of accounts \u2014 and the court-of-law standard<\/h3>\r\n <\/div>\r\n\r\n <div class=\"callout purple\">\r\n <div class=\"callout-label\">It is not enough to satisfy yourself<\/div>\r\n <p>A disbursing officer must satisfy <strong>not only himself but also Internal \/ Statutory Audit<\/strong> that an accepted claim is valid, that a voucher is complete proof of the payment, and that the account is correct in all respects. Records must be so kept and detailed that they can answer <strong>any enquiry<\/strong> into the particulars, economy or bona fides of a transaction \u2014 and the records of payment, measurement and transactions must be so <strong>clear, explicit and self-contained<\/strong> as to be producible as <strong>satisfactory and convincing evidence in a Court of Law<\/strong>. Every transaction involving the giving or taking of cash, stores, property, rights, privileges or concessions with a money value must be brought to account.<\/p>\r\n <\/div>\r\n\r\n <div class=\"highlight-box\">\r\n <div class=\"hl-label\">⭐ The \"when in doubt\" rule<\/div>\r\n <div class=\"hl-text\">A transaction should be recorded <strong>at once<\/strong> under the final, debt, deposit or remittance head to which it pertains if that is known. If the exact head <strong>cannot be ascertained at once<\/strong>, it is classified temporarily under <strong>\"Deposits\" (if a receipt)<\/strong> or under <strong>\"Miscellaneous Public Works Advances\" (if a charge)<\/strong>.<\/div>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"c3-annex\">\r\n <span class=\"section-badge gold\">\u2605 Annexures<\/span>\r\n <h3>Annexure A & B \u2014 the Cash Assignment Account<\/h3>\r\n <\/div>\r\n\r\n <div class=\"callout gold\">\r\n <div class=\"callout-label\">Annexure A \u2014 opening & closing a Cash Assignment Account (CAA)<\/div>\r\n <p style=\"margin:0 0 12px;\"><strong>Opening:<\/strong> the office of <strong>DG(W)<\/strong> sends the proposal to the CCA <strong>45 days before<\/strong> the division actually opens, subject to the following conditions:<\/p>\r\n <ul class=\"note-list gold\" style=\"margin:0 0 14px;\">\r\n <li><span class=\"nl-tag\">(i)<\/span><span class=\"nl-text\">A <strong>sanctioned post of Divisional Accountant<\/strong> (or an equivalent post diverted to accommodate one).<\/span><\/li>\r\n <li><span class=\"nl-tag\">(ii)<\/span><span class=\"nl-text\">The <strong>address of the division<\/strong>.<\/span><\/li>\r\n <li><span class=\"nl-tag\">(iii)<\/span><span class=\"nl-text\">The <strong>address of the bank<\/strong> where the account is to be opened.<\/span><\/li>\r\n <li><span class=\"nl-tag\">(iv)<\/span><span class=\"nl-text\">Whether opened <strong>afresh or after closing another division<\/strong> \u2014 if the latter, a <strong>certificate that all liabilities and suspense accounts are cleared<\/strong> (else the new division adopts them on a proforma basis per Para 16.4 of the Civil Accounts Manual).<\/span><\/li>\r\n <li><span class=\"nl-tag\">(v)<\/span><span class=\"nl-text\">Where balances are adopted, a <strong>certificate from both the Divisional Officer and the PAO<\/strong>.<\/span><\/li>\r\n <\/ul>\r\n <p style=\"margin:0;\"><strong>If any condition is unmet<\/strong>, the CAA is <strong>not opened<\/strong> and the division is attached to a PAO or another Cheque-Drawing Divisional Officer. <strong>Closing:<\/strong> DG(W) intimates the CCA <strong>45 days in advance<\/strong>, certifying that all liabilities and Debt \/ Deposit \/ Remittance \/ Suspense balances are cleared (else another division accepts them under Para 16.4 CAM, with adoption certificates).<\/p>\r\n <\/div>\r\n\r\n <div class=\"callout slate\">\r\n <div class=\"callout-label\">Annexure B \u2014 when a division has no cheque-drawing power \/ no CAA<\/div>\r\n <p style=\"margin:0 0 12px;\">The Executive Engineer acts as a <strong>Non-Cheque-Drawing DDO (NCDDO)<\/strong>. The key rules:<\/p>\r\n <ul class=\"note-list slate\" style=\"margin:0;\">\r\n <li><span class=\"nl-tag\">Books<\/span><span class=\"nl-text\">Still maintains a <strong>cash book in GAR-3<\/strong> and all forms of the Book of Forms <em>except CPWD 51<\/em> (cheques are issued by the CDDO it is attached to, or by the PAO).<\/span><\/li>\r\n <li><span class=\"nl-tag\">Works<\/span><span class=\"nl-text\">Presents the bill to the <strong>CDDO\/PAO for pre-check & payment<\/strong>, sending an attested photocopy of the <strong>Measurement Book<\/strong> with the required certificate; payment is by cheque or e-payment.<\/span><\/li>\r\n <li><span class=\"nl-tag\">Advance<\/span><span class=\"nl-text\"><strong>No temporary advance<\/strong> is drawn \u2014 money is drawn on an <strong>Abstract Contingent bill (GAR-30)<\/strong> with details in <strong>GAR-31\/32<\/strong>, debited to \"<strong>8671-Departmental Balances-101-Civil<\/strong>\" and adjusted <strong>within one month<\/strong> (vouchers under Rs 500 need not be sent).<\/span><\/li>\r\n <li><span class=\"nl-tag\">Receipts<\/span><span class=\"nl-text\">All instrument receipts (draft\/cheque) are <strong>endorsed to the CDDO\/PAO<\/strong>; cash receipts are remitted directly into the bank by challan.<\/span><\/li>\r\n <li><span class=\"nl-tag\">Duty<\/span><span class=\"nl-text\">The Divisional Officer is <strong>personally responsible for clearing CSSA and MPSSA balances<\/strong>; where attached to another CDDO, that office compiles the monthly account on the division's behalf.<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n \r\n <div class=\"ix\" id=\"quiz3\">\r\n <div class=\"ix-head\">\r\n <span class=\"ix-chip\">Self-test<\/span>\r\n <h4>Chapter 3 Quiz \u2014 classification, the four heads & the system<\/h4>\r\n <\/div>\r\n <div class=\"ix-body\">\r\n <p class=\"ix-help\">Eight questions from Chapter 3 and its annexures. Pick an answer to lock it; the explanation appears below.<\/p>\r\n <div id=\"quizStage3\"><\/div>\r\n <div class=\"quiz-foot\">\r\n <span class=\"quiz-score\" id=\"quizScore3\">Score 0 \/ 0<\/span>\r\n <button class=\"quiz-btn\" id=\"quizNext3\" disabled>Next →<\/button>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"recap\" id=\"c3-recap\">\r\n <div class=\"recap-title\">⚡ Chapter 3 \u2014 Quick Recap<\/div>\r\n <table>\r\n <thead><tr><th>Concept<\/th><th>Key Fact<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td>Classification principle<\/td><td>By <strong>function\/programme\/activity & object<\/strong>, not department (GAR Rule 29)<\/td><\/tr>\r\n <tr><td>PWD building repairs head<\/td><td><strong>2059-Public Works<\/strong>, regardless of function<\/td><\/tr>\r\n <tr><td>Four groups of heads<\/td><td>Expenditure \u00b7 Revenue \u00b7 <strong>Remittance (8782)<\/strong> \u00b7 Suspense & Deposit<\/td><\/tr>\r\n <tr><td>Not finally adjusted<\/td><td>P&T\/Broadcasting, Forest\/Salt\/Lighthouse\/Mints, <strong>Archaeology<\/strong>, civil aerodromes<\/td><\/tr>\r\n <tr><td>Classification ladder<\/td><td>Major \u2192 (Sub-Major) \u2192 Minor \u2192 Sub \u2192 Detailed \u2192 <strong>Object<\/strong> Head<\/td><\/tr>\r\n <tr><td>Arbitral tribunal award<\/td><td>Charged on Consolidated Fund \u2014 <strong>Article 112(3)(f)<\/strong><\/td><\/tr>\r\n <tr><td>Lump-sum relief advance<\/td><td><strong>2 months' (basic+DP)<\/strong>, max <strong>Rs 8,000<\/strong>, adjust in <strong>6 months<\/strong>; head <strong>8550<\/strong><\/td><\/tr>\r\n <tr><td>Primary disbursing officer<\/td><td><strong>Divisional Officer<\/strong>, via Letter of Credit & cheque on bank<\/td><\/tr>\r\n <tr><td>Accounts rendered<\/td><td><strong>Monthly<\/strong> to the PAO (compiled by the Accountant)<\/td><\/tr>\r\n <tr><td>Proforma accounts<\/td><td>Irrigation & <strong>quasi-commercial<\/strong> (self-supporting workshops)<\/td><\/tr>\r\n <tr><td>NPS employees (\u2265 1-1-2004)<\/td><td>Bills to PAO counter for <strong>pre-check & payment<\/strong><\/td><\/tr>\r\n <tr><td>Court-of-law standard<\/td><td>Records must be <strong>clear, explicit, self-contained<\/strong> as evidence<\/td><\/tr>\r\n <tr><td>Unknown head \u2014 temporary<\/td><td><strong>Deposits<\/strong> (receipt) \/ <strong>Misc. PW Advances<\/strong> (charge)<\/td><\/tr>\r\n <tr><td>Cash Assignment Account<\/td><td>Open\/close via DG(W) to CCA, <strong>45 days<\/strong> ahead (Annexure A)<\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n <\/div>\r\n\r\n <\/section>\r\n \r\n <section class=\"chapter-pane\" id=\"pane-ch4\" data-chapter=\"4\">\r\n\r\n <div class=\"chapter-heading-block\" id=\"c4-general\">\r\n <span class=\"chapter-badge\">CH 4 \u00b7 RELATIONS WITH THE CCA<\/span>\r\n <h2>Relations with the Chief Controller of Accounts<\/h2>\r\n <\/div>\r\n\r\n <div class=\"def-card\">\r\n <div class=\"def-label\">What this chapter is about<\/div>\r\n <div class=\"def-text\">\r\n Chapter 4 sets the working relationship between the <strong>Divisional Officer<\/strong> (who runs the division and keeps its accounts) and the <strong>accounting organisation<\/strong> headed by the CCA. Its spine is the <strong>Divisional Accountant<\/strong> \u2014 the CCA's officer posted into the division to compile, internally check and advise \u2014 and the machinery of <strong>inspection, communication of sanctions, and disposal of audit results<\/strong>.\r\n <\/div>\r\n <\/div>\r\n\r\n <p><strong>Para 4.1.1:<\/strong> as the <strong>primary disbursing officer<\/strong>, the Divisional Officer is responsible not only for the <strong>financial regularity<\/strong> of the whole division's transactions but also for <strong>maintaining the accounts correctly<\/strong> and per the rules in force; he submits his accounts to the <strong>Pay & Accounts Officer for post-check<\/strong> and incorporation in the general accounts. The PAO may call for any additional accounts, registers and subsidiary papers needed for elucidation. <strong>Para 4.1.2:<\/strong> he must not let the accounts <strong>fall into arrears<\/strong>, and where arrears or confusion arise that he cannot clear alone, he must <strong>at once approach the PAO<\/strong> for assistance.<\/p>\r\n\r\n <div class=\"section-heading-block\" id=\"c4-da\">\r\n <span class=\"section-badge teal\">§ Para 4.2<\/span>\r\n <h3>The Divisional Accountant \u2014 who he is and what he does<\/h3>\r\n <\/div>\r\n\r\n <div class=\"callout teal\">\r\n <div class=\"callout-label\">Posting & eligibility<\/div>\r\n <p>To assist the Divisional Officer, the <strong>CCA<\/strong> posts a <strong>Divisional Accountant<\/strong> to each Divisional Office \u2014 recruited through the initial recruitment exam conducted by <strong>INAD<\/strong>, or qualified in the <strong>SAS \/ JAO(C)<\/strong> exam of the Civil Accounts Organisation <strong>with Public Works as a compulsory paper<\/strong>. A UDC\/Accountant may be appointed as a <strong>stop-gap<\/strong> by the CCA where vacancies exist; no ineligible person may be posted, save a purely temporary exception by the CCA where a qualified DA is unavailable. The term \"Divisional Accountant\" <strong>includes the Selection Grade DA, Junior Accounts Officer and Assistant Accounts Officer<\/strong>.<\/p>\r\n <\/div>\r\n\r\n <div class=\"cat-grid three\">\r\n <div class=\"cat-card a\">\r\n <div class=\"cat-label\">Role (i)<\/div>\r\n <div class=\"cat-title\">Accountant<\/div>\r\n <p>Compiler of the division's accounts per the prescribed rules, from the data furnished to him.<\/p>\r\n <\/div>\r\n <div class=\"cat-card b\">\r\n <div class=\"cat-label\">Role (ii)<\/div>\r\n <div class=\"cat-title\">Internal checker<\/div>\r\n <p>Applies certain <strong>preliminary checks<\/strong> to the initial accounts, vouchers, etc. (see Chapter 22).<\/p>\r\n <\/div>\r\n <div class=\"cat-card c\">\r\n <div class=\"cat-label\">Role (iii)<\/div>\r\n <div class=\"cat-title\">Financial assistant<\/div>\r\n <p>General assistant & adviser to the Divisional Officer on accounts, budget estimates and the operation of financial rules.<\/p>\r\n <\/div>\r\n <\/div>\r\n\r\n <p>He keeps himself conversant with all sanctions, orders and proceedings affecting receipts and charges, advises on the <strong>financial effect of every expenditure proposal<\/strong>, and watches the <strong>liabilities against the division's grants<\/strong>. To let him discharge these duties, he is treated as the <strong>senior member of the office establishment<\/strong>, his position being <strong>analogous to a Sub-Divisional Officer<\/strong> (para 45, CPWD Code).<\/p>\r\n\r\n <div class=\"section-heading-block\" id=\"c4-object\">\r\n <span class=\"section-badge purple\">§ Para 4.2.3 \u2013 4.2.5<\/span>\r\n <h3>The Register of Objections & the limits of his work<\/h3>\r\n <\/div>\r\n\r\n <div class=\"callout purple\">\r\n <div class=\"callout-label\">The Divisional Accountant's Objections \u2014 Form 60<\/div>\r\n <p>Where the DA considers a transaction or order would be <strong>challenged on internal check<\/strong>, he must bring it to the Divisional Officer's notice with his reasons and obtain that officer's orders. He then complies \u2014 but if overruled and unsatisfied, he records a brief note in the <strong>Register of Divisional Accountant's Objections (Form 60)<\/strong> and lays it before the Divisional Officer, who may either accept the advice on reconsideration or record his reasons for disregarding it (for the PAO's information). <strong>An objection is not finally disposed of until reviewed by the PAO<\/strong>, for whose inspection the register must always be available; if no inspection occurs in a year, the register (or an extract) is sent to the Accounts Officer in <strong>April<\/strong>.<\/p>\r\n <\/div>\r\n\r\n <ul class=\"icon-list\">\r\n <li><span class=\"ico\">📑<\/span><span><strong>4.2.4 \u2014 tenders:<\/strong> the DA is responsible for the <strong>safe custody of documents<\/strong> in the Accounts Branch, for efficient <strong>checking of computed tenders<\/strong>, for a <strong>personal test-check<\/strong> of those tenders, and (for lumpsum tenders) for seeing that authenticated drawings\/specifications form part of the Notice Inviting Tenders and that the comparative statement correctly carries the checked totals.<\/span><\/li>\r\n <li><span class=\"ico\">⚠️<\/span><span><strong>4.2.5 \u2014 excesses & cash:<\/strong> he must flag every instance where subordinate officers <strong>exceed the financial limits<\/strong> on their powers. As a rule he is <strong>not<\/strong> required to receive or pay out cash \u2014 only where transactions at headquarters are small may the Divisional Officer entrust this to him, <strong>with the CCA's prior consent<\/strong> and on his own responsibility; even then the DA is <strong>not normally authorised to sign final receipts in Form 3<\/strong>. He affixes his <strong>dated initials<\/strong> after the last entry of the day in the cash book \/ stock accounts in token of check.<\/span><\/li>\r\n <\/ul>\r\n\r\n <div class=\"section-heading-block\" id=\"c4-inspect\">\r\n <span class=\"section-badge amber\">§ Para 4.2.6 \u2013 4.2.7<\/span>\r\n <h3>Inspection of sub-divisions, losses & securities<\/h3>\r\n <\/div>\r\n\r\n <div class=\"callout amber\">\r\n <div class=\"callout-label\">Periodic inspection & the reporting of losses<\/div>\r\n <p>Under the Divisional Officer's orders, the DA <strong>periodically inspects the accounts records of Sub-Divisional Officers<\/strong> and checks a percentage of the initial accounts; defects are reported for orders, and he personally explains procedural defects and instructs the sub-divisional staff. Results are recorded for the CCA's inspection, but <strong>serious financial irregularities are reported at once<\/strong>, and <strong>all defalcations or losses<\/strong> of public money\/stores\/property are reported <strong>immediately to the CCA<\/strong> and other authorities. <strong>Interest-bearing securities<\/strong> kept by Sub-Divisional Officers are examined against the register in <strong>Form 85<\/strong>, and those certified in the annual account (<strong>Form 86<\/strong>) verified by inspection. Para 4.2.7: the Divisional Officer may seek the CCA's advice on any accounts\/financial-rule doubt, but should usually <strong>first take the DA's advice \u2014 in writing for important cases<\/strong>.<\/p>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"c4-audit\">\r\n <span class=\"section-badge slate\">§ Para 4.3<\/span>\r\n <h3>Inspection by the Audit \/ Accounts Officers<\/h3>\r\n <\/div>\r\n\r\n <p>The Audit\/Accounts Officer, with the competent authority's approval, arranges the <strong>periodical test-audit and local inspection<\/strong> of divisional and sub-divisional accounts; the Divisional Officer must make the initial accounts and connected records available. Inspecting officers should, where possible, <strong>discuss the draft reports with the head of the office inspected<\/strong> before submitting them \u2014 so the head of office should ordinarily be present at the inspection.<\/p>\r\n\r\n <div class=\"section-heading-block\" id=\"c4-sanction\">\r\n <span class=\"section-badge red\">§ Para 4.4<\/span>\r\n <h3>Communication of sanctions to the PAO<\/h3>\r\n <\/div>\r\n\r\n <p>As a general rule, <strong>every sanctioning authority<\/strong> is responsible for communicating all sanctions and orders (against which receipts\/disbursements are audited) to the Audit Officer and\/or PAO in the prescribed manner.<\/p>\r\n\r\n <div class=\"callout red\">\r\n <div class=\"callout-label\">⚠ The three notes that get tested<\/div>\r\n <ul class=\"note-list red\">\r\n <li><span class=\"nl-tag\">Note 1<\/span><span class=\"nl-text\">The PAO checks the Divisional Officer's sanctions <strong>only<\/strong> for <strong>write-off of stores or losses of public money<\/strong> \u2014 all other DO sanctions are checked by the <strong>Divisional Accountant<\/strong>.<\/span><\/li>\r\n <li><span class=\"nl-tag\">Note 2<\/span><span class=\"nl-text\">Contract agreements signed by the Divisional Officer but with tenders accepted by a higher authority are communicated to the PAO <strong>by the authority who accepted the tender<\/strong>; agreements must <strong>never be duplicated<\/strong>.<\/span><\/li>\r\n <li><span class=\"nl-tag\">Note 3<\/span><span class=\"nl-text\"><strong>Administrative Approvals need NOT be supplied<\/strong> to the Accounts Officer. <strong>Technical Sanctions<\/strong> are communicated only for <strong>projects > Rs 25 lakh<\/strong> and <strong>non-projects > Rs 10 lakh<\/strong>. <strong>Financial (expenditure) sanctions and allotments of funds<\/strong> are always communicated.<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"c4-results\">\r\n <span class=\"section-badge gold\">§ Para 4.5<\/span>\r\n <h3>Results of audit \u2014 and how an objection dies<\/h3>\r\n <\/div>\r\n\r\n <ul class=\"icon-list\">\r\n <li><span class=\"ico\">📝<\/span><span><strong>4.5.1:<\/strong> results come as <strong>Audit Notes, Inspection Reports, letters or memoranda<\/strong>; they need <strong>prompt attention<\/strong> (Rule 62, CGRP 1983) and the Divisional Officer's replies must rest on his <strong>own knowledge<\/strong> \u2014 merely passing on a subordinate's explanation only lulls suspicion and breeds later irregularity.<\/span><\/li>\r\n <li><span class=\"ico\">📤<\/span><span><strong>4.5.2:<\/strong> Part I of the Audit Note and the Inspection Report are returned <strong>through the Superintending Engineer<\/strong> after the Divisional Officer records his replies; the SE passes final orders where competent and records remarks elsewhere. (Exception: the first reply to an Inspection Report may go <strong>direct<\/strong> to the Audit\/Accounts Officer, with a copy to the SE.)<\/span><\/li>\r\n <li><span class=\"ico\">⚖️<\/span><span><strong>4.5.3:<\/strong> once a transaction is challenged, the responsibility to <strong>remove the objection rests with the Divisional Officer<\/strong>; an objection is usually removed by obtaining sanction, making recovery, correcting the account\/voucher, or furnishing documents. Where a <strong>protest<\/strong> is made, the objection <strong>stays in force until the Audit\/Accounts Officer formally intimates its withdrawal<\/strong>.<\/span><\/li>\r\n <li><span class=\"ico\">🗓️<\/span><span><strong>4.5.4:<\/strong> the Audit\/Accounts Officer objects to any transaction lacking adequate sanction or involving an excess \u2014 he <strong>cannot assume sanction has been accorded<\/strong>. So Divisional Officers should send the <strong>earliest intimation<\/strong> of their sanctions, ideally a <strong>single monthly note signed by the Divisional Officer himself<\/strong>; if it cannot precede\/accompany the Monthly Account, it is sent <strong>within a week<\/strong> of the account's despatch. The Divisional Accountant must <strong>monthly<\/strong> flag all irregular transactions not yet acted on.<\/span><\/li>\r\n <\/ul>\r\n\r\n \r\n <div class=\"ix\" id=\"quiz4\">\r\n <div class=\"ix-head\">\r\n <span class=\"ix-chip\">Self-test<\/span>\r\n <h4>Chapter 4 Quiz \u2014 the Divisional Accountant & audit<\/h4>\r\n <\/div>\r\n <div class=\"ix-body\">\r\n <p class=\"ix-help\">Seven questions from Chapter 4. Pick an answer to lock it; the explanation appears below.<\/p>\r\n <div id=\"quizStage4\"><\/div>\r\n <div class=\"quiz-foot\">\r\n <span class=\"quiz-score\" id=\"quizScore4\">Score 0 \/ 0<\/span>\r\n <button class=\"quiz-btn\" id=\"quizNext4\" disabled>Next →<\/button>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"recap\" id=\"c4-recap\">\r\n <div class=\"recap-title\">⚡ Chapter 4 \u2014 Quick Recap<\/div>\r\n <table>\r\n <thead><tr><th>Concept<\/th><th>Key Fact<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td>Divisional Officer's accounts<\/td><td>Submitted to the <strong>PAO for post-check<\/strong> (4.1.1)<\/td><\/tr>\r\n <tr><td>Divisional Accountant posted by<\/td><td>The <strong>CCA<\/strong>; via INAD \/ SAS-JAO(C) with Public Works paper (4.2.1)<\/td><\/tr>\r\n <tr><td>DA's three roles<\/td><td><strong>Accountant \u00b7 Internal checker \u00b7 Financial assistant<\/strong> (4.2.2)<\/td><\/tr>\r\n <tr><td>DA's status<\/td><td>Senior office member; <strong>analogous to a Sub-Divisional Officer<\/strong><\/td><\/tr>\r\n <tr><td>Objections register<\/td><td><strong>Form 60<\/strong>; not disposed until <strong>PAO review<\/strong> (4.2.3)<\/td><\/tr>\r\n <tr><td>DA & cash<\/td><td>Normally none; with <strong>CCA consent<\/strong> if small; no Form 3 final receipts<\/td><\/tr>\r\n <tr><td>Losses \/ defalcations<\/td><td>Reported <strong>immediately to the CCA<\/strong> (4.2.6)<\/td><\/tr>\r\n <tr><td>Interest-bearing securities<\/td><td>Register <strong>Form 85<\/strong>; annual account <strong>Form 86<\/strong><\/td><\/tr>\r\n <tr><td>PAO checks DO sanctions only for<\/td><td><strong>Write-off of stores \/ losses<\/strong> (4.4 Note 1)<\/td><\/tr>\r\n <tr><td>Administrative Approvals<\/td><td><strong>Not<\/strong> supplied to Accounts Officer (4.4 Note 3)<\/td><\/tr>\r\n <tr><td>Technical Sanction sent if<\/td><td>Project <strong>> Rs 25 lakh<\/strong> \/ non-project <strong>> Rs 10 lakh<\/strong><\/td><\/tr>\r\n <tr><td>Audit objection under protest<\/td><td>Stays in force until <strong>formal withdrawal<\/strong> (4.5.3)<\/td><\/tr>\r\n <tr><td>Monthly sanction note<\/td><td>Within <strong>a week<\/strong> of Monthly Account despatch (4.5.4)<\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n <\/div>\r\n\r\n <\/section>\r\n \r\n <section class=\"chapter-pane\" id=\"pane-ch5\" data-chapter=\"5\">\r\n\r\n <div class=\"chapter-heading-block\" id=\"c5-intro\">\r\n <span class=\"chapter-badge\">CH 5 \u00b7 APPROPRIATION<\/span>\r\n <h2>Appropriations and Re-appropriation<\/h2>\r\n <\/div>\r\n\r\n <div class=\"def-card\">\r\n <div class=\"def-label\">Para 5.1.1 \u2014 what an appropriation is<\/div>\r\n <div class=\"def-text\">\r\n An <strong>appropriation or re-appropriation<\/strong> is the allotment of a particular sum to meet expenditure on a specified job, as set out in the <strong>Detailed Demands for Grants<\/strong>. It is <strong>operative only for the financial year<\/strong> for which it is made \u2014 funds do not carry over.\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"callout teal\">\r\n <div class=\"callout-label\">When expenditure may be incurred (5.1.1(a))<\/div>\r\n <p style=\"margin:0 0 12px;\">Expenditure can be incurred on a work or object only if <strong>all three<\/strong> of the following hold:<\/p>\r\n <ul class=\"note-list teal\" style=\"margin:0 0 14px;\">\r\n <li><span class=\"nl-tag\">(i)<\/span><span class=\"nl-text\">The <strong>sanction<\/strong> (special or general) of competent authority authorising the expenditure has been obtained.<\/span><\/li>\r\n <li><span class=\"nl-tag\">(ii)<\/span><span class=\"nl-text\"><strong>Funds to cover the charges during the year<\/strong> have been provided by competent authority.<\/span><\/li>\r\n <li><span class=\"nl-tag\">(iii)<\/span><span class=\"nl-text\">The expenditure <strong>conforms to the Constitution<\/strong> and to the financial rules, regulations and orders.<\/span><\/li>\r\n <\/ul>\r\n <p style=\"margin:0;\"><strong>Two riders:<\/strong> if a PWD officer intimates that he is incurring an <strong>unauthorised liability<\/strong> (para 66, CPWD Code), the Accounts Officer <strong>instantly<\/strong> brings it to the competent authority's notice to stop or regularise the work. And under <strong>5.1.1(b)<\/strong>, for payments chargeable to <strong>other divisions\/departments or non-Government works<\/strong> and <strong>repayment of deposits<\/strong>, the Divisional Officer needs <strong>no specific provision<\/strong> within his own appropriations \u2014 he need only follow the relevant rules.<\/p>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"c5-form\">\r\n <span class=\"section-badge purple\">§ Para 5.2.2<\/span>\r\n <h3>Form of accounts \u2014 the three Parts<\/h3>\r\n <\/div>\r\n\r\n <div class=\"cat-grid three\">\r\n <div class=\"cat-card a\">\r\n <div class=\"cat-badge\">I<\/div>\r\n <div class=\"cat-title\">Consolidated Fund<\/div>\r\n <p>Two divisions: <strong>Revenue<\/strong> (Receipt & Expenditure heads \u2014 Revenue Account) and <strong>Capital, Public Debt, Loans<\/strong> (Capital Receipt\/Expenditure heads, Public Debt, Loans & Advances).<\/p>\r\n <\/div>\r\n <div class=\"cat-card c\">\r\n <div class=\"cat-badge\">II<\/div>\r\n <div class=\"cat-title\">Contingency Fund<\/div>\r\n <p>Transactions of the Fund set up under <strong>Article 267<\/strong> \/ s.48 of the Union Territories Act 1963 \u2014 recorded under a <strong>single Major Head<\/strong>.<\/p>\r\n <\/div>\r\n <div class=\"cat-card b\">\r\n <div class=\"cat-badge\">III<\/div>\r\n <div class=\"cat-title\">Public Account<\/div>\r\n <p>Debt (other than in Part I), <strong>Deposits, Advances, Remittances and Suspense<\/strong> \u2014 Government either repays moneys received or recovers amounts paid; Remittances\/Suspense are merely adjusting heads cleared later.<\/p>\r\n <\/div>\r\n <\/div>\r\n\r\n <p><strong>Para 5.2.3 \u2014 Sectors:<\/strong> within the Consolidated Fund, transactions are grouped into <strong>Sectors<\/strong> (\"General Services\", \"Social Services\", \"Economic Services\"), sometimes sub-divided into <strong>Sub-Sectors<\/strong>, then into <strong>Major Heads<\/strong> \u2014 each Sector distinguished by a <strong>letter of the alphabet<\/strong>. (For UT Governments there is no separate Public Account; those transactions are booked in the Central Government's Public Account.)<\/p>\r\n\r\n <div class=\"section-heading-block\" id=\"c5-code\">\r\n <span class=\"section-badge amber\">§ Para 5.2.4<\/span>\r\n <h3>The four-digit Major Head code<\/h3>\r\n <\/div>\r\n\r\n <div class=\"callout amber\">\r\n <div class=\"callout-label\">Reading the first digit<\/div>\r\n <p>A four-digit code is allotted to each Major Head; the <strong>first digit<\/strong> tells you its nature: <strong>0 or 1 → Revenue Receipt<\/strong>; <strong>2 or 3 → Revenue Expenditure<\/strong>; <strong>4 or 5 → Capital Expenditure<\/strong> (4000 = Capital Receipt); <strong>6 or 7 → Loans & Advances<\/strong>; <strong>8 → Contingency Fund & Public Account<\/strong> (8000 = Contingency Fund). <strong>Adding 2<\/strong> to a Revenue Receipt code gives the Revenue Expenditure head, +2 again the Capital head, +2 again the Loans head \u2014 e.g. <strong>0401 → 2401 → 4401 → 6401<\/strong> (Crop Husbandry).<\/p>\r\n <\/div>\r\n\r\n <table class=\"compare-table\">\r\n <colgroup><col style=\"width:60%\"><col style=\"width:40%\"><\/colgroup>\r\n <thead><tr><th>Range<\/th><th>Major Head code numbers<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td class=\"label-cell\">Receipt Heads (Revenue Account)<\/td><td class=\"code-cell\">0020–1999<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Expenditure Heads (Revenue Account)<\/td><td class=\"code-cell\">2011–3999<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Receipt Heads (Capital Account)<\/td><td class=\"code-cell\">4000<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Expenditure Heads (Capital Account)<\/td><td class=\"code-cell\">4046–5999<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Public Debt, Loans & Advances<\/td><td class=\"code-cell\">6001–7999<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Contingency Fund<\/td><td class=\"code-cell\">8000<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Public Account<\/td><td class=\"code-cell\">8001–8999<\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n\r\n <div class=\"section-heading-block\" id=\"c5-tier\">\r\n <span class=\"section-badge slate\">§ Para 5.2.5 \u2013 5.2.6<\/span>\r\n <h3>The six-tier structure & the Object Head<\/h3>\r\n <\/div>\r\n\r\n <div class=\"highlight-box\">\r\n <div class=\"hl-label\">⭐ The six tiers<\/div>\r\n <div class=\"hl-text\"><strong>Sectors → Major Heads → Minor Heads → Sub-Heads → Detailed Heads → Object Heads<\/strong> together form the six-tier classification structure. Major\/Sub-Major heads correspond to the <strong>Function<\/strong>; Minor heads to the <strong>Programme<\/strong>; Sub-heads to <strong>schemes\/activities<\/strong> (or components like an Organisation\/Wing); a <strong>Detailed Head is now a \"Sub-scheme\"<\/strong>; and an <strong>Object Head is the \"unit of appropriation\"<\/strong> \u2014 it indicates the object of expenditure (Salaries, Office Expenses, Grants-in-aid, Loans, Investments\u2026) per Rule 8 of the DFPR 1978. The detailed classification and order are prescribed by the <strong>President on the advice of the CAG<\/strong>. Para 5.2.6: <strong>\"Charged\" or \"Voted\"<\/strong> is appended to the heads to distinguish the two categories.<\/div>\r\n <\/div>\r\n\r\n <div class=\"callout gold\">\r\n <div class=\"callout-label\">Two further budget provisions (5.2.7 & 5.2.8)<\/div>\r\n <ul class=\"note-list gold\" style=\"margin:0;\">\r\n <li><span class=\"nl-tag\">5.2.7<\/span><span class=\"nl-text\"><strong>Stock budget<\/strong> \u2014 for the sub-head \"Stock\" under Minor head \"799-Suspense\" below Major Head <strong>2059-Public Works<\/strong>, the Central Store Division budgets on its own requirements, while working divisions budget for stock in <strong>two parts: (1) direct purchases<\/strong> and <strong>(2) by indenting on Stores Divisions<\/strong> \u2014 and category (2) is then <strong>reduced from the Stores Divisions' provision<\/strong>.<\/span><\/li>\r\n <li><span class=\"nl-tag\">5.2.8<\/span><span class=\"nl-text\">The <strong>general budget procedure<\/strong> is laid down in the GFR; the <strong>CPWD-specific procedure<\/strong> is detailed in the Departmental Manual.<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"c5-abroad\">\r\n <span class=\"section-badge teal\">§ Para 5.3<\/span>\r\n <h3>Grants for expenditure abroad<\/h3>\r\n <\/div>\r\n\r\n <p>Transactions taking place abroad are accounted under the <strong>functional Major Head<\/strong> (and its minor\/sub\/detailed\/object heads). Departmental <strong>receipts<\/strong> arising in the High Commission\/Embassy accounts are passed by the <strong>PAO, Ministry of External Affairs<\/strong> to the department's PAO; likewise the <strong>debit<\/strong> for expenditure abroad (e.g. stores) is passed on by the PAO, MEA. With the <strong>average rate of exchange abolished w.e.f. 1-4-74<\/strong>, estimates use the <strong>composite rate of exchange<\/strong> notified by the Finance Ministry; the resulting <strong>loss by exchange<\/strong> is debited to the relevant <strong>capital head<\/strong>, while for revenue heads gain\/loss is booked under <strong>\"0075\" (gain)<\/strong> and <strong>\"2075\" (loss)<\/strong>.<\/p>\r\n\r\n <div class=\"section-heading-block\" id=\"c5-reapp\">\r\n <span class=\"section-badge red\">§ Para 5.4<\/span>\r\n <h3>Re-appropriation of funds<\/h3>\r\n <\/div>\r\n\r\n <div class=\"callout red\">\r\n <div class=\"callout-label\">⚠ The discipline of re-appropriation<\/div>\r\n <p>A competent authority may re-appropriate funds <strong>from one primary unit of appropriation to another within a grant\/appropriation<\/strong>, at any time <strong>before the close of the financial year<\/strong> to which it relates \u2014 subject to <strong>Rule 10 of the DFPR 1978<\/strong> and Finance Ministry instructions. It is made <strong>only when it is known\/anticipated that the unit will not use its appropriation in full<\/strong>, or that a saving can be effected; funds may <strong>not<\/strong> be re-appropriated from a unit with the intention of restoring them later when savings appear elsewhere. Every case involving <strong>savings of more than Rs 10 lakh<\/strong> for the plan heads of a Ministry\/Department must be <strong>referred to the Ministry of Finance<\/strong>, with detailed justification.<\/p>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"c5-actuals\">\r\n <span class=\"section-badge gold\">§ Para 5.5<\/span>\r\n <h3>Watching the actuals<\/h3>\r\n <\/div>\r\n\r\n <ul class=\"icon-list\">\r\n <li><span class=\"ico\">👀<\/span><span><strong>5.5.1(a):<\/strong> the Divisional Officer must keep a <strong>constant watch over the progress of expenditure<\/strong>, since he is ultimately responsible for keeping it within the division's allotments \u2014 taking early steps to obtain extra funds or surrender probable savings.<\/span><\/li>\r\n <li><span class=\"ico\">🤝<\/span><span><strong>5.5.1(b):<\/strong> the <strong>Head of Department and the PAO are jointly responsible<\/strong> for reconciling the HoD's figures with the Accounts Officer's books \u2014 done <strong>monthly<\/strong>, with the <strong>initial responsibility on the PAO<\/strong>, who furnishes each DDO an expenditure extract (with progressive figures for May to March).<\/span><\/li>\r\n <li><span class=\"ico\">📊<\/span><span><strong>5.5.2:<\/strong> works with <strong>specific appropriations<\/strong> are watched individually month by month through the <strong>Register of Works \/ Contingent Register<\/strong>; for <strong>lumpsum appropriations<\/strong>, the DO keeps a <strong>progressive abstract of expenditure<\/strong> and a register of grants & re-appropriations. <strong>Undischarged liabilities<\/strong> and <strong>anticipated credits<\/strong> must be reckoned \u2014 the review is of special importance in the <strong>last three or four months<\/strong> of the year.<\/span><\/li>\r\n <li><span class=\"ico\">📝<\/span><span><strong>5.5.3:<\/strong> all liabilities and assets adjustable by transfer to <strong>remittance heads<\/strong> are registered in <strong>Form 57 (Register of Transfers Awaited)<\/strong> as soon as known, and marked off as cleared so that items awaiting adjustment are known at any time.<\/span><\/li>\r\n <\/ul>\r\n\r\n <div class=\"callout slate\">\r\n <div class=\"callout-label\">The four classes of liabilities (Note under 5.5.2)<\/div>\r\n <ul class=\"note-list slate\">\r\n <li><span class=\"nl-tag\">(i)<\/span><span class=\"nl-text\">Those outstanding in the <strong>suspense account<\/strong> for contractors and labourers in the accounts of works.<\/span><\/li>\r\n <li><span class=\"nl-tag\">(ii)<\/span><span class=\"nl-text\">Those outstanding in any of the <strong>regular suspense accounts<\/strong> of the division.<\/span><\/li>\r\n <li><span class=\"nl-tag\">(iii)<\/span><span class=\"nl-text\">Outstanding <strong>debts adjustable by book transfer<\/strong>.<\/span><\/li>\r\n <li><span class=\"nl-tag\">(iv)<\/span><span class=\"nl-text\"><strong>Matured claims<\/strong> of contractors\/suppliers awaiting settlement, plus <strong>unmatured claims<\/strong> likely to fall due before the year closes.<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n \r\n <div class=\"ix\" id=\"quiz5\">\r\n <div class=\"ix-head\">\r\n <span class=\"ix-chip\">Self-test<\/span>\r\n <h4>Chapter 5 Quiz \u2014 appropriation, codes & the actuals<\/h4>\r\n <\/div>\r\n <div class=\"ix-body\">\r\n <p class=\"ix-help\">Seven questions from Chapter 5. Pick an answer to lock it; the explanation appears below.<\/p>\r\n <div id=\"quizStage5\"><\/div>\r\n <div class=\"quiz-foot\">\r\n <span class=\"quiz-score\" id=\"quizScore5\">Score 0 \/ 0<\/span>\r\n <button class=\"quiz-btn\" id=\"quizNext5\" disabled>Next →<\/button>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"recap\" id=\"c5-recap\">\r\n <div class=\"recap-title\">⚡ Chapter 5 \u2014 Quick Recap<\/div>\r\n <table>\r\n <thead><tr><th>Concept<\/th><th>Key Fact<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td>Appropriation validity<\/td><td>Operative <strong>only for the financial year<\/strong> (5.1.1)<\/td><\/tr>\r\n <tr><td>Expenditure needs<\/td><td><strong>Sanction + funds provided + conforms<\/strong> to Constitution\/rules<\/td><\/tr>\r\n <tr><td>Three Parts of accounts<\/td><td>Consolidated Fund \u00b7 Contingency Fund (<strong>Art. 267<\/strong>) \u00b7 Public Account<\/td><\/tr>\r\n <tr><td>First digit of Major Head<\/td><td>0\/1 Rev. Receipt \u00b7 2\/3 Rev. Exp. \u00b7 4\/5 Capital \u00b7 6\/7 Loans \u00b7 <strong>8 Public Account<\/strong><\/td><\/tr>\r\n <tr><td>Six tiers<\/td><td>Sector \u2192 Major \u2192 Minor \u2192 Sub \u2192 Detailed \u2192 <strong>Object Head<\/strong><\/td><\/tr>\r\n <tr><td>Object Head = <\/td><td>The <strong>unit of appropriation<\/strong>; Detailed Head = Sub-scheme<\/td><\/tr>\r\n <tr><td>Classification prescribed by<\/td><td>The <strong>President on CAG advice<\/strong><\/td><\/tr>\r\n <tr><td>Exchange loss (revenue)<\/td><td>Gain <strong>0075<\/strong> \/ loss <strong>2075<\/strong>; avg rate abolished <strong>1-4-74<\/strong><\/td><\/tr>\r\n <tr><td>Re-appropriation timing<\/td><td>Before <strong>close of FY<\/strong>; only on anticipated saving (Rule 10 DFPR)<\/td><\/tr>\r\n <tr><td>Refer to Finance Ministry<\/td><td>Plan-head savings <strong>> Rs 10 lakh<\/strong><\/td><\/tr>\r\n <tr><td>Reconciliation<\/td><td><strong>Monthly<\/strong>; HoD & PAO jointly; initial duty on <strong>PAO<\/strong><\/td><\/tr>\r\n <tr><td>Register of Transfers Awaited<\/td><td><strong>Form 57<\/strong> (5.5.3)<\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n <\/div>\r\n\r\n <\/section>\r\n \r\n <section class=\"chapter-pane\" id=\"pane-ch6\" data-chapter=\"6\">\r\n\r\n <div class=\"chapter-heading-block\" id=\"c6-intro\">\r\n <span class=\"chapter-badge\">CH 6 \u00b7 CASH<\/span>\r\n <h2>Cash \u2014 Obtaining, Receiving, Paying & Keeping It<\/h2>\r\n <\/div>\r\n\r\n <div class=\"def-card\">\r\n <div class=\"def-label\">Para 6.1.1 \u2014 what \"cash\" means here<\/div>\r\n <div class=\"def-text\">\r\n In this chapter \"cash\" includes <strong>legal-tender coin, notes, cheques, Deposits-at-Call receipts of Scheduled Banks, and drafts payable on demand<\/strong>. A small supply of <strong>one-rupee revenue stamps<\/strong> may be kept as part of the cash balance. What is <strong>NOT<\/strong> cash: Government securities, deposit receipts of banks other than those above, debentures, and bonds accepted as security deposit (para 15.1.1).\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"callout slate\">\r\n <div class=\"callout-label\">The Divisional Officer's cash responsibilities (6.1.2–6.1.4)<\/div>\r\n <ul class=\"note-list slate\" style=\"margin:0;\">\r\n <li><span class=\"nl-tag\">6.1.2<\/span><span class=\"nl-text\">The Divisional Officer is the <strong>primary disbursing officer<\/strong>; all realisations and payments by his subordinates are made on his behalf and on his responsibility.<\/span><\/li>\r\n <li><span class=\"nl-tag\">6.1.3<\/span><span class=\"nl-text\">Every officer is <strong>personally responsible<\/strong> for money passing through his hands and for its prompt, correct record \u2014 and <strong>private cash must never be mixed with public cash<\/strong>.<\/span><\/li>\r\n <li><span class=\"nl-tag\">6.1.4<\/span><span class=\"nl-text\">A cheque-drawing DDO told by the PAO that money was incorrectly withdrawn must <strong>recover it without delay<\/strong> (regardless of any correspondence) and repay as the Accounts Officer directs; an officer supplied with funds is responsible <strong>until he renders an account<\/strong> to the Accounts Officer's satisfaction. Anyone paying money into the bank for the CPWD presents a <strong>challan in Form GAR 7<\/strong>.<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"c6-loc\">\r\n <span class=\"section-badge teal\">§ Para 6.2<\/span>\r\n <h3>Modes of obtaining cash \u2014 the Letter of Credit calendar<\/h3>\r\n <\/div>\r\n\r\n <p>Divisional Officers are placed in direct account with the <strong>State Bank of India<\/strong> (or another accredited bank) and assigned a <strong>Letter of Credit (LOC)<\/strong> against which they draw cheques for all bills they pass. No expenditure may be incurred from the Consolidated Fund <strong>in anticipation of the Appropriation (or Vote on Account) Act<\/strong>.<\/p>\r\n\r\n <div class=\"callout teal\">\r\n <div class=\"callout-label\">The five LOCs of the year<\/div>\r\n <ul class=\"note-list teal\">\r\n <li><span class=\"nl-tag\">1st<\/span><span class=\"nl-text\"><strong>Interim LOC<\/strong> \u2014 at the start of the year, up to <strong>one-sixth of the authorised Budget allocation<\/strong> (covered by the Vote on Account).<\/span><\/li>\r\n <li><span class=\"nl-tag\">2nd<\/span><span class=\"nl-text\">After the Appropriation Act, the LOC Cell issues assignments for <strong>April–September up to 80% of Budget grants<\/strong> (proposal by <strong>10 June<\/strong>).<\/span><\/li>\r\n <li><span class=\"nl-tag\">3rd<\/span><span class=\"nl-text\">By <strong>October<\/strong>, for any new works or new deposits (proposal by 15 September, with reconciliation up to end-August).<\/span><\/li>\r\n <li><span class=\"nl-tag\">4th<\/span><span class=\"nl-text\">Up to the <strong>last working day of January<\/strong> \u2014 taking in Revised Estimates and Supplementary Demands.<\/span><\/li>\r\n <li><span class=\"nl-tag\">5th<\/span><span class=\"nl-text\"><strong>Final LOC on 15 March<\/strong> (demand by 10 March for Delhi, 5 March for outstations). <strong>No LOC is issued after 15 March.<\/strong><\/span><\/li>\r\n <\/ul>\r\n <p style=\"font-size:13.5px;color:var(--muted);margin:0;\">The paying branch must never let drawals exceed the assignment, and the <strong>unspent assignment of the last LOC does not carry to the next year's first LOC<\/strong>.<\/p>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"c6-bills\">\r\n <span class=\"section-badge purple\">§ Para 6.2.2<\/span>\r\n <h3>Which bills the Divisional Officer may pay<\/h3>\r\n <\/div>\r\n\r\n <table class=\"compare-table\">\r\n <colgroup><col style=\"width:60%\"><col style=\"width:40%\"><\/colgroup>\r\n <thead><tr><th>DO may pay (against the LOC)<\/th><th>Goes to the Zonal PAO instead<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td>Works, work-charged establishment & ancillary payments<\/td><td rowspan=\"4\"><strong>Long-term<\/strong> loans & advances; <strong>GPF withdrawals<\/strong> of staff <strong>other than Group D<\/strong> (Rules 15–16, GPF(CS) Rules 1960) \u2014 for <strong>pre-check and payment<\/strong> by the PAO; and pay & allowances of <strong>NPS-2004<\/strong> employees.<\/td><\/tr>\r\n <tr><td>Pay & allowances, wages, medical reimbursement (advance & final)<\/td><\/tr>\r\n <tr><td>Travel expenses \u00b7 office contingencies<\/td><\/tr>\r\n <tr><td>PF advances (all categories); GPF final withdrawal & DLIS for <strong>Group D<\/strong>; short-term loans\/advances (recoverable in <strong>fewer than 70 instalments<\/strong>)<\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n\r\n <p>Appropriation of departmental receipts to expenditure is <strong>strictly prohibited<\/strong> except as in para 6.3.5 (Rule 6(2)(d), CGRP). No officer may draw cheques on any bank <strong>other than his accredited bank<\/strong>; payments outside divisional headquarters are settled by <strong>bank drafts<\/strong>. Employing Group D to fetch\/carry money is <strong>discouraged<\/strong> (guards for large amounts).<\/p>\r\n\r\n <div class=\"section-heading-block\" id=\"c6-cheque\">\r\n <span class=\"section-badge red\">§ Para 6.2.7 \u2013 6.2.13<\/span>\r\n <h3>The cheque life-cycle<\/h3>\r\n <\/div>\r\n\r\n <div class=\"info-row\">\r\n <div class=\"info-card t-red\">\r\n <div class=\"ic-big\">Rs 10 lakh+<\/div>\r\n <div class=\"ic-cap\"><strong>6.2.7:<\/strong> no bar on cheques below Rs 10, but petty sums & directly-charged wages are paid in cash; every cheque of <strong>Rs 10 lakh and above bears two signatures<\/strong> (the second being the Divisional Accountant or a senior official nominated by the CCA).<\/div>\r\n <\/div>\r\n <div class=\"info-card\">\r\n <div class=\"ic-big\">3 months<\/div>\r\n <div class=\"ic-cap\"><strong>6.2.10:<\/strong> a cheque is payable within <strong>three months after the month of issue<\/strong> \u2014 a January cheque is good up to 30 April.<\/div>\r\n <\/div>\r\n <div class=\"info-card t-amber\">\r\n <div class=\"ic-big\">6 months<\/div>\r\n <div class=\"ic-cap\"><strong>6.2.11:<\/strong> a cheque unpaid <strong>more than six months<\/strong> after its month of issue and not surrendered is cancelled (Rule 47(1)(iii), CGRP). <strong>Revalidation has been dispensed with.<\/strong><\/div>\r\n <\/div>\r\n <div class=\"info-card t-teal\">\r\n <div class=\"ic-big\">1 year<\/div>\r\n <div class=\"ic-cap\"><strong>6.2.12:<\/strong> a fresh cheque in lieu of a lost one is issued only if requested <strong>within one year<\/strong> of the original's issue, after a registered (a.d.) stop-payment intimation to the bank and a PAO <strong>non-payment certificate<\/strong>.<\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n <p>An expired cheque is <strong>received back and cancelled<\/strong> by the Divisional Officer, kept as a voucher for issuing a fresh one (not destroyed). <strong>6.2.13:<\/strong> a cheque cancelled <strong>before issue<\/strong> is recorded on the counterfoil\/record slip and <strong>destroyed<\/strong>; one issued and then withdrawn is <strong>defaced and forwarded to the PAO<\/strong>, the account entries reversed.<\/p>\r\n\r\n <div class=\"section-heading-block\" id=\"c6-receipt\">\r\n <span class=\"section-badge amber\">§ Para 6.3<\/span>\r\n <h3>Receipt & disposal of money<\/h3>\r\n <\/div>\r\n\r\n <ul class=\"icon-list\">\r\n <li><span class=\"ico\">🧾<\/span><span><strong>6.3.1:<\/strong> money received is at once brought to the <strong>Cash Book<\/strong> and a receipt in <strong>CPWA Form 3<\/strong> (or a Cash Memo in <strong>Form 3-A<\/strong>) granted to the payer; where realised by deduction from a bill, a receipt is given only if specially desired, the deduction being noted. Acquittance for private cheques\/drafts is <strong>not given until cleared<\/strong>.<\/span><\/li>\r\n <li><span class=\"ico\">📑<\/span><span><strong>Earnest-money exception:<\/strong> earnest money in legal-tender notes \/ Deposit-at-Call receipts attached to tenders and returned <strong>the same day<\/strong> to rejected tenderers need <strong>not pass through divisional accounts<\/strong>, provided a stamped receipt is taken in the <strong>Register of Tenders<\/strong> (treated as a subsidiary cash book). Earnest money received earlier, or not refundable that day, is brought to account.<\/span><\/li>\r\n <li><span class=\"ico\">💳<\/span><span><strong>6.3.2:<\/strong> private cheques accepted for Government dues are <strong>treated as cash<\/strong> and entered in the Cash Book; when sent for encashment they appear as \"Remittances into Bank\". To relieve the Cash Book, frequent cheque receipts may be entered first in a <strong>\"Register of Cheques Received and Adjusted\" (Form CPWA 1-A)<\/strong>, only daily totals going to the Cash Book; a dishonoured cheque is <strong>written back by minus entries<\/strong> on both sides.<\/span><\/li>\r\n <li><span class=\"ico\">❌<\/span><span><strong>6.3.3:<\/strong> Form 3 \/ 3-A receipts may be issued only by the Divisional Officer, a declared CDDO, or a specially-authorised officer; <strong>no duplicate receipts<\/strong> on a plea of loss (Rule 23, CGRP) \u2014 only a certificate of the sum received.<\/span><\/li>\r\n <li><span class=\"ico\">🏦<\/span><span><strong>6.3.5 \u2014 disposal:<\/strong> moneys realised are paid into the bank as soon as possible as <strong>miscellaneous receipts<\/strong>. If a Divisional Officer must temporarily use cash receipts for current expenditure, he may \u2014 but before month-end he sends the bank a cheque for the amount, drawn in his own designation and endorsed <strong>\"Received payment by transfer credit to the Public Works Department.\"<\/strong><\/span><\/li>\r\n <\/ul>\r\n\r\n <div class=\"section-heading-block\" id=\"c6-pay\">\r\n <span class=\"section-badge slate\">§ Para 6.4<\/span>\r\n <h3>Payments, bills & vouchers<\/h3>\r\n <\/div>\r\n\r\n <div class=\"callout slate\">\r\n <div class=\"callout-label\">The payment discipline<\/div>\r\n <ul class=\"note-list slate\">\r\n <li><span class=\"nl-tag\">6.4.1–3<\/span><span class=\"nl-text\">Authorised payments are made <strong>by cheque<\/strong> (suppliers may be paid by bank draft on request); <strong>no cheque is drawn until it is to be paid away<\/strong>, and cheques to contractors are handed over <strong>directly<\/strong>. It is a <strong>serious irregularity<\/strong> to draw cheques and park them in the chest at year-end to show the grant fully utilised.<\/span><\/li>\r\n <li><span class=\"nl-tag\">6.4.4<\/span><span class=\"nl-text\">Payment to a contractor's <strong>bank<\/strong> needs a <strong>legally valid power of attorney<\/strong> plus the contractor's acceptance of the account; the bank's receipt is a full discharge, but it creates <strong>no right in the bank against Government<\/strong>.<\/span><\/li>\r\n <li><span class=\"nl-tag\">6.4.5–8<\/span><span class=\"nl-text\">Bills follow <strong>Rules 33–37 CGRP<\/strong>; every payment needs a <strong>voucher with full particulars<\/strong>; every voucher bears a <strong>pay order in words and figures, signed by hand in ink<\/strong>, and an <strong>acknowledgement taken at the time of payment<\/strong> (a payee signing in an Indian script also notes the amount in international numerals).<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n <p>Foreign payments (para 6.4.2, Note) follow <strong>Rule 129 CGRP<\/strong>: the DDO forwards the firm's bill after receipt\/inspection checks; the Accounts Officer pre-checks and either buys a <strong>foreign-currency bank draft<\/strong>, opens a <strong>Letter of Credit<\/strong>, or arranges a <strong>telegraphic transfer<\/strong> for heavy payments. <strong>6.5:<\/strong> all remittances (including cheques\/drafts) to the accredited bank are entered in a <strong>Form 4<\/strong> book.<\/p>\r\n\r\n <div class=\"section-heading-block\" id=\"c6-cashbook\">\r\n <span class=\"section-badge teal\">§ Para 6.6<\/span>\r\n <h3>The Cash Book \u2014 balancing, errors & verification<\/h3>\r\n <\/div>\r\n\r\n <ul class=\"icon-list\">\r\n <li><span class=\"ico\">📓<\/span><span><strong>6.6.1:<\/strong> cash transactions are kept in the <strong>Cash Book (Form 1)<\/strong>; imprest\/temporary-advance holders use the <strong>Imprest Cash Account (Form 2)<\/strong>. The Cash Book is one of the most important records of the department.<\/span><\/li>\r\n <li><span class=\"ico\">⚖️<\/span><span><strong>6.6.3:<\/strong> the Cash Book is <strong>balanced on the closing date of the month<\/strong> (weekly\/daily where transactions are numerous), the cash counted whenever a balance is struck.<\/span><\/li>\r\n <li><span class=\"ico\">❌<\/span><span><strong>6.6.4:<\/strong> an entry <strong>once made is never erased<\/strong> \u2014 a mistake found before closing is struck through and the correct entry written in <strong>red ink between the lines<\/strong>, every correction initialled and dated; after the month is closed, errors are fixed by a <strong>transfer entry<\/strong>, with a red-ink remark against the original.<\/span><\/li>\r\n <li><span class=\"ico\">✅<\/span><span><strong>6.6.5–6.6.6:<\/strong> the disbursing officer checks all entries, signs the Cash Book at month-end (fixing responsibility for the month including the closing balance), and the <strong>actual cash is counted on the last working day of the month<\/strong> (or the first working day of the next, before any disbursement). Details go in <strong>Form 5<\/strong> with a signed, dated reconciliation certificate.<\/span><\/li>\r\n <li><span class=\"ico\">⚠️<\/span><span><strong>6.6.7 \u2014 surplus \/ deficit:<\/strong> if the counted balance differs from the book balance and cannot be set right at once, an entry is made \u2014 <strong>cash found surplus<\/strong> → \"8443-Civil Deposit \/ 103-Public Works Deposits\"; <strong>cash found deficient<\/strong> → \"Miscellaneous Works Advances\" under Minor Head <strong>799-Suspense<\/strong>.<\/span><\/li>\r\n <\/ul>\r\n\r\n <div class=\"section-heading-block\" id=\"c6-imprest\">\r\n <span class=\"section-badge gold\">§ Para 6.6.8 \u2013 6.6.13<\/span>\r\n <h3>Permanent Cash Imprest & Temporary Advance<\/h3>\r\n <\/div>\r\n\r\n <div class=\"callout gold\">\r\n <div class=\"callout-label\">The Rs 5,000 imprest ceiling<\/div>\r\n <p><strong>6.6.8:<\/strong> an <strong>imprest<\/strong> is a standing advance of a fixed sum given to an individual for certain disbursements; the amount is kept as low as possible and <strong>must not exceed Rs 5,000 without the special sanction<\/strong> of the Administrative Ministry\/Administrator. When first drawn it is debited to <strong>\"8672-Permanent Cash Imprest \/ 101-Civil\"<\/strong>; the sanction is addressed to the <strong>PAO of the division<\/strong>, and an acknowledgement is obtained as on <strong>31 March each April<\/strong> (tallied with the Register of Permanent Advances, CAM Form 61). <strong>6.6.9–6.6.11:<\/strong> the imprest account is kept <strong>in duplicate (Form 2)<\/strong>, recouped on vouchers, and the holder is responsible for the safe custody of imprest money, ready at all times to produce the full amount in cash or vouchers.<\/p>\r\n <\/div>\r\n\r\n <div class=\"callout gold\">\r\n <div class=\"callout-label\">Temporary Advance & inevitable contingencies (6.6.12–6.6.13)<\/div>\r\n <ul class=\"note-list gold\" style=\"margin:0;\">\r\n <li><span class=\"nl-tag\">6.6.12<\/span><span class=\"nl-text\"><strong>Temporary Advance<\/strong> \u2014 cash given to a subordinate to make specific petty payments already passed for payment is treated as a temporary advance, accounted in <strong>Form 2<\/strong> like an imprest and <strong>closed as soon as possible<\/strong>; undisbursed amounts form part of the cash balance if not paid in the same month.<\/span><\/li>\r\n <li><span class=\"nl-tag\">6.6.13<\/span><span class=\"nl-text\">Advances for <strong>Republic Day \/ Independence Day<\/strong> celebrations or other inevitable contingencies may, with competent approval, be drawn on a <strong>Contingent Abstract Bill (GAR Form 31)<\/strong> and <strong>adjusted within one month in GAR Form 32<\/strong>.<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"c6-books\">\r\n <span class=\"section-badge purple\">§ Para 6.7<\/span>\r\n <h3>Cheque books & receipt books<\/h3>\r\n <\/div>\r\n\r\n <ul class=\"icon-list\">\r\n <li><span class=\"ico\">📝<\/span><span><strong>6.7.1:<\/strong> CDDOs send an <strong>annual requisition<\/strong> for all <strong>three categories (A, B, C)<\/strong> of cheque books to their PAO, who consolidates and forwards it to the accredited bank \u2014 the bank <strong>delivers directly to CDDOs\/PAOs<\/strong> and bears the cost of printing\/binding\/despatch. A <strong>Stock Register of Cheque Books (CAM Form 1)<\/strong> is maintained; CDDOs intimate the <strong>first serial number<\/strong> of each category in use. <strong>Receipt Books (Form 3)<\/strong> and Cash Memo Books (Form 3-A) come from the <strong>Central Forms Stores, Kolkata<\/strong>.<\/span><\/li>\r\n <li><span class=\"ico\">🔐<\/span><span><strong>6.7.2–6.7.3:<\/strong> on receipt, the Divisional Officer <strong>counts the forms and certifies the count on the fly-leaf<\/strong>; cheque books are kept <strong>under lock and key in the personal custody<\/strong> of the Divisional Officer authorised to sign.<\/span><\/li>\r\n <\/ul>\r\n\r\n <div class=\"section-heading-block\" id=\"c6-custody\">\r\n <span class=\"section-badge red\">§ Para 6.8<\/span>\r\n <h3>Custody of cash<\/h3>\r\n <\/div>\r\n\r\n <div class=\"callout red\">\r\n <div class=\"callout-label\">⚠ The treasure chest<\/div>\r\n <p><strong>6.8.1:<\/strong> public money is kept in a strong treasure chest secured by <strong>two locks of different patterns<\/strong>; the keys of the two locks are kept by <strong>different custodians<\/strong> where practicable, and the chest is <strong>opened only when both custodians are present<\/strong>. Where there is a guard, its petty officer usually holds one set of keys; where a cashier is attached, he holds the keys of one lock. <strong>Duplicate keys<\/strong> go in separate sealed covers with higher officers (or the accredited bank), recorded in a duplicate-key register and \u2014 <strong>once a year, in April<\/strong> \u2014 examined and re-sealed. <strong>6.8.2–6.8.4:<\/strong> cashiers may be appointed where transactions are extensive (one cashier may serve two or more divisions), and the Divisional Officer <strong>counts the cashier's cash at least once a month<\/strong>, recording the result in the Cash Book.<\/p>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"c6-annex\">\r\n <span class=\"section-badge gold\">\u2605 Annexure<\/span>\r\n <h3>Annexure \u2014 LOC operation guidelines<\/h3>\r\n <\/div>\r\n\r\n <div class=\"cat-grid\">\r\n <div class=\"cat-card a\">\r\n <div class=\"cat-label\">CPWD's part<\/div>\r\n <div class=\"cat-title\">System to be followed by CPWD<\/div>\r\n <p>No excess expenditure or diversion of funds (the Chief Engineer ensures this); each CE gives <strong>quarterly expenditure\/receipt projections<\/strong> to DG(W), consolidated to the CCA. <strong>No unauthorised deposits<\/strong> (deposit works from Civil Ministries) accepted; EEs ensure <strong>monthly reconciliation<\/strong> with PAOs and maintain <strong>work-wise ledgers<\/strong>; divisions do not pay SE\/CE bills (a PAO function).<\/p>\r\n <\/div>\r\n <div class=\"cat-card b\">\r\n <div class=\"cat-label\">PrAO's part<\/div>\r\n <div class=\"cat-title\">System to be followed by the PrAO<\/div>\r\n <p>The June (second) LOC may be submitted <strong>direct to the LOC Cell<\/strong>; the Cell releases the 1st & 2nd LOC within <strong>5 working days without insisting on reconciliation<\/strong>; <strong>full-amount LOC<\/strong> for Home Affairs & Defence works and for permissible deposit works; departmental charges presumed leviable unless the EE states otherwise; LOC issued <strong>directly from New Delhi<\/strong>; outstation LOCs batch-processed first.<\/p>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"ix\" id=\"quiz6\">\r\n <div class=\"ix-head\">\r\n <span class=\"ix-chip\">Self-test<\/span>\r\n <h4>Chapter 6 Quiz \u2014 cash, cheques, imprest & custody<\/h4>\r\n <\/div>\r\n <div class=\"ix-body\">\r\n <p class=\"ix-help\">Eight questions from Chapter 6. Pick an answer to lock it; the explanation appears below.<\/p>\r\n <div id=\"quizStage6\"><\/div>\r\n <div class=\"quiz-foot\">\r\n <span class=\"quiz-score\" id=\"quizScore6\">Score 0 \/ 0<\/span>\r\n <button class=\"quiz-btn\" id=\"quizNext6\" disabled>Next →<\/button>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"recap\" id=\"c6-recap\">\r\n <div class=\"recap-title\">⚡ Chapter 6 \u2014 Quick Recap<\/div>\r\n <table>\r\n <thead><tr><th>Concept<\/th><th>Key Fact<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td>\"Cash\" includes<\/td><td>Coin, notes, cheques, <strong>Deposits-at-Call receipts<\/strong>, demand drafts (6.1.1)<\/td><\/tr>\r\n <tr><td>First (interim) LOC<\/td><td><strong>One-sixth<\/strong> of authorised budget (Vote on Account)<\/td><\/tr>\r\n <tr><td>Second LOC<\/td><td>Up to <strong>80%<\/strong> of budget grants (Apr–Sept)<\/td><\/tr>\r\n <tr><td>Final LOC<\/td><td><strong>15 March<\/strong>; none issued thereafter<\/td><\/tr>\r\n <tr><td>Goes to Zonal PAO<\/td><td>Long-term advances, GPF withdrawals (non-Group D), <strong>NPS-2004 pay<\/strong><\/td><\/tr>\r\n <tr><td>Short-term advance<\/td><td>Recoverable in <strong>fewer than 70 instalments<\/strong> (DO pays)<\/td><\/tr>\r\n <tr><td>Two-signature cheque<\/td><td><strong>Rs 10 lakh and above<\/strong> (6.2.7)<\/td><\/tr>\r\n <tr><td>Cheque validity \/ cancel<\/td><td><strong>3 months<\/strong> payable; <strong>6 months<\/strong> → cancelled; <strong>no revalidation<\/strong><\/td><\/tr>\r\n <tr><td>Lost-cheque request<\/td><td>Within <strong>1 year<\/strong>; PAO issues non-payment certificate<\/td><\/tr>\r\n <tr><td>Receipt \/ Cash Memo<\/td><td>CPWA <strong>Form 3<\/strong> \/ <strong>Form 3-A<\/strong>; no duplicates (Rule 23)<\/td><\/tr>\r\n <tr><td>Cash surplus \/ deficit<\/td><td><strong>8443-Civil Deposit<\/strong> \/ Misc. Works Advances (799-Suspense)<\/td><\/tr>\r\n <tr><td>Imprest ceiling<\/td><td><strong>Rs 5,000<\/strong> without special sanction; head <strong>8672<\/strong><\/td><\/tr>\r\n <tr><td>Contingent advance bill<\/td><td><strong>GAR 31<\/strong>, adjusted in <strong>GAR 32<\/strong> within a month<\/td><\/tr>\r\n <tr><td>Treasure chest<\/td><td><strong>Two locks of different patterns<\/strong>; duplicate keys checked in <strong>April<\/strong><\/td><\/tr>\r\n <tr><td>Cashier's cash counted<\/td><td>By the DO <strong>at least once a month<\/strong><\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n <\/div>\r\n\r\n <\/section>\r\n \r\n <section class=\"chapter-pane\" id=\"pane-ch7\" data-chapter=\"7\">\r\n\r\n <div class=\"chapter-heading-block\" id=\"c7-intro\">\r\n <span class=\"chapter-badge\">CH 7 \u00b7 STORES<\/span>\r\n <h2>Stores<\/h2>\r\n <\/div>\r\n\r\n <div class=\"def-card\">\r\n <div class=\"def-label\">Para 7.1.1 \u2014 where the duty sits<\/div>\r\n <div class=\"def-text\">\r\n The general administration of <strong>all the stores of a division<\/strong> is vested in the <strong>Divisional Officer<\/strong>, on whom primarily devolves the duty of arranging for <strong>(1) the acquisition<\/strong> of stores, <strong>(2) their custody and distribution<\/strong> according to the requirements of works, and <strong>(3) their disposal<\/strong>. Officers entrusted with the care, use or consumption of stores are responsible for correct records and returns.\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"callout red\">\r\n <div class=\"callout-label\">⚠ Para 7.1.3 \u2014 fictitious stock adjustments are strictly prohibited<\/div>\r\n <p style=\"margin:0 0 12px;\">All receipts and issues are recorded in order of occurrence and as soon as they take place. The following are forbidden \u2014 any breach is a <strong>serious irregularity<\/strong> brought to notice by the Divisional Accountant, with intimation to the CCA:<\/p>\r\n <ul class=\"note-list red\" style=\"margin:0;\">\r\n <li><span class=\"nl-tag\">(1)<\/span><span class=\"nl-text\">Debiting a work with the cost of materials <strong>not required<\/strong>, or in excess of actual requirements.<\/span><\/li>\r\n <li><span class=\"nl-tag\">(2)<\/span><span class=\"nl-text\">Debiting a work (for which funds are available) the value of materials <strong>meant for another work<\/strong> with no sanctioned allotment.<\/span><\/li>\r\n <li><span class=\"nl-tag\">(3)<\/span><span class=\"nl-text\"><strong>Writing back<\/strong> the value of materials used on a work to avoid an excess over appropriation.<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n <div class=\"callout slate\">\r\n <div class=\"callout-label\">Para 7.1.5 \u2014 four classes of stores in two categories<\/div>\r\n <ul class=\"note-list slate\" style=\"margin:0;\">\r\n <li><span class=\"nl-tag\">Suspense<\/span><span class=\"nl-text\"><strong>(i) Stock<\/strong> \u2014 debited to the suspense head \"Stock\" pending clearance as materials are issued.<\/span><\/li>\r\n <li><span class=\"nl-tag\">Final<\/span><span class=\"nl-text\"><strong>(ii) Tools & Plant \u00b7 (iii) Road Metal \u00b7 (iv) Materials charged to works<\/strong> \u2014 debited to final heads of account.<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n <p>With certain exceptions, a <strong>numerical (quantity) account<\/strong> of receipts, issues and balances is maintained for all stores \u2014 even those debited to final heads \u2014 and is reconciled periodically with the value accounts. The principle: initial records and sub-divisional returns take account of <strong>quantities only<\/strong>, while <strong>value accounts are kept in the divisional office<\/strong>.<\/p>\r\n\r\n <div class=\"section-heading-block\" id=\"c7-stock\">\r\n <span class=\"section-badge teal\">§ Para 7.2<\/span>\r\n <h3>Stock \u2014 the quantity-account machinery<\/h3>\r\n <\/div>\r\n\r\n <p>A <strong>Priced Vocabulary of Stores<\/strong> (correct descriptions + identifying numbers, uniform across the Department) underpins accurate posting and valuation of indents. The quantity flow runs through dedicated forms:<\/p>\r\n\r\n <table class=\"compare-table\">\r\n <colgroup><col style=\"width:34%\"><col style=\"width:46%\"><col style=\"width:20%\"><\/colgroup>\r\n <thead><tr><th>Document<\/th><th>Purpose<\/th><th>Form<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td class=\"label-cell\">Goods Received Sheet<\/td><td>Records detailed count\/measure of materials received (prepared in triplicate); basis for payment & Priced Stores Ledger.<\/td><td class=\"code-cell\">Form 8-A<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Bin Card<\/td><td>Chronological receipt\/issue\/running-balance of each article, kept where the materials are stored \u2014 the <strong>basic quantity record<\/strong>.<\/td><td class=\"code-cell\">Form 8<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Indent<\/td><td>The signed requisition (by Divisional\/Sub-divisional Officer) on which materials are issued; prepared in quintuplicate.<\/td><td class=\"code-cell\">Form 7<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Register of Indents<\/td><td>Running record of stores indented.<\/td><td class=\"code-cell\">Form 7-A<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Priced Stores Ledger<\/td><td>Day-to-day value+quantity account in the Accounts Branch; closed monthly & reconciled.<\/td><td class=\"code-cell\">Form 12<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Summary of Stock Receipts \/ Indents<\/td><td>Monthly abstracts (value) reconciled with the Priced Stores Ledger.<\/td><td class=\"code-cell\">Form 9 \/ 10<\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n\r\n <p>Materials may be received from <strong>suppliers (India\/abroad), other sub-divisions\/divisions\/departments, manufacture, or works<\/strong> \u2014 always under written authority. Issues are for <strong>use on works, despatch to others, or sale<\/strong>; a register in Form CPWA 35 watches issues to works to prevent excess.<\/p>\r\n\r\n <div class=\"section-heading-block\" id=\"c7-rates\">\r\n <span class=\"section-badge amber\">§ Para 7.2.19 \u2013 7.2.24<\/span>\r\n <h3>Issue Rate, storage charges & recoveries<\/h3>\r\n <\/div>\r\n\r\n <div class=\"callout amber\">\r\n <div class=\"callout-label\">The Issue Rate principle<\/div>\r\n <ul class=\"note-list amber\" style=\"margin:0;\">\r\n <li><span class=\"nl-tag\">Aim<\/span><span class=\"nl-text\">Fixed so the cost charged to works <strong>approximately equals the actual cost<\/strong> of the stores \u2014 there should be <strong>no ultimate profit or loss<\/strong> in the stock account. It covers original price + carriage + <strong>storage charges<\/strong>.<\/span><\/li>\r\n <li><span class=\"nl-tag\">Cement\/Steel<\/span><span class=\"nl-text\">Issue rates of cement, steel or any other item in contracts must <strong>not be less than the market rates<\/strong>, irrespective of Central Stores rates.<\/span><\/li>\r\n <li><span class=\"nl-tag\">When fixed<\/span><span class=\"nl-text\">Fixed at the <strong>beginning of each year<\/strong>, normally constant, but revised earlier on material variation; rounded to the <strong>nearest rupee<\/strong> (below 50 paise ignored, 50 paise & above taken as a rupee).<\/span><\/li>\r\n <li><span class=\"nl-tag\">Storage<\/span><span class=\"nl-text\">A storage rate is fixed annually so the year's storage expenditure is recovered from issues; debited to a distinct detailed head <strong>\"Storage\" under 2059 \/ 4059<\/strong>, and added on a percentage basis to the issue rate.<\/span><\/li>\r\n <li><span class=\"nl-tag\">10%<\/span><span class=\"nl-text\"><strong>10% supervision charges<\/strong> are realised in addition to value (incl. storage) on recoverable sales \u2014 but treated as <strong>revenue receipts<\/strong>, not stock receipts.<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"c7-pl\">\r\n <span class=\"section-badge purple\">§ Para 7.2.34 \u2013 7.2.41<\/span>\r\n <h3>Profit\/loss adjustment & stock-taking<\/h3>\r\n <\/div>\r\n\r\n <ul class=\"icon-list\">\r\n <li><span class=\"ico\">📊<\/span><span><strong>Profit & loss on stock (7.2.34):<\/strong> at year-end the annual excess\/short-fall (from rate revision etc.) is worked out proforma and <strong>credited to Revenue \/ receipt on capital account, or charged off as \"Losses on Stock\"<\/strong>; differences are not allocated over works but taken into account when fixing next year's issue rates.<\/span><\/li>\r\n <li><span class=\"ico\">🔎<\/span><span><strong>Stock-taking (7.2.35):<\/strong> a <strong>physical verification at least once a year<\/strong>, never entrusted to the custodian\/ledger-keeper\/accountant of the stores or someone not conversant with the stores, and never to low-paid subordinates.<\/span><\/li>\r\n <li><span class=\"ico\">✅<\/span><span><strong>Discrepancies (7.2.36):<\/strong> a <strong>surplus is credited at once<\/strong> as revenue\/capital receipt; a <strong>deficit is kept under \"Miscellaneous Works Advances\"<\/strong> pending recovery \u2014 when write-off is ordered it is cleared by debit to the detailed head <strong>\"Minor Works\"<\/strong>.<\/span><\/li>\r\n <\/ul>\r\n\r\n <div class=\"section-heading-block\" id=\"c7-tp\">\r\n <span class=\"section-badge red\">§ Para 7.3<\/span>\r\n <h3>Tools & Plant<\/h3>\r\n <\/div>\r\n\r\n <div class=\"cat-grid\">\r\n <div class=\"cat-card a\">\r\n <div class=\"cat-label\">Class (a)<\/div>\r\n <div class=\"cat-title\">General \/ ordinary T&P<\/div>\r\n <p>Required for the <strong>general use<\/strong> of the division \u2014 cost of supply\/repairs\/carriage charged to the minor head <strong>\"Tools and Plant\" (Machinery & Equipment)<\/strong>.<\/p>\r\n <\/div>\r\n <div class=\"cat-card d\">\r\n <div class=\"cat-label\">Class (b)<\/div>\r\n <div class=\"cat-title\">Special Machinery & Equipment<\/div>\r\n <p>Required <strong>not for general purposes but for a specific work<\/strong> \u2014 cost borne by the <strong>work concerned<\/strong>.<\/p>\r\n <\/div>\r\n <\/div>\r\n\r\n <p>Numerical accounts are kept in each sub-division: <strong>Tools & Plant Received Sheet (Form 13)<\/strong>, <strong>Tools & Plant Indent (Form 14)<\/strong>, and the <strong>Tools & Plant Ledger (Form 15)<\/strong> kept in three parts \u2014 <strong>Part I (articles in hand), Part II (lent\/sent out), Part III (shortage awaiting adjustment)<\/strong>. Hire charges on articles lent are recovered; on sale\/transfer not recovered within the month, the amount is charged to \"Misc. P.W. Advances\". The cost of <strong>special T&P cannot be written back<\/strong> in anticipation of future use; write-off needs a <strong>Survey Report (Form 18)<\/strong>.<\/p>\r\n\r\n <div class=\"section-heading-block\" id=\"c7-metal\">\r\n <span class=\"section-badge gold\">§ Para 7.4 \u2013 7.5<\/span>\r\n <h3>Road Metal & materials charged to works<\/h3>\r\n <\/div>\r\n\r\n <ul class=\"icon-list\">\r\n <li><span class=\"ico\">🚧<\/span><span><strong>Road Metal:<\/strong> measured and paid like other materials, but a <strong>quantity account (Form 16)<\/strong> is kept kilometre-by-kilometre in the sub-division; a <strong>Schedule of Rates (Form 17)<\/strong> shows the lowest supply rate, revised as quarries change.<\/span><\/li>\r\n <li><span class=\"ico\">🏔️<\/span><span><strong>Charges for quarries (7.4.5):<\/strong> charges <strong>up to Rs 1,000<\/strong> are debited direct to \"Maintenance & Repairs\" or \"Construction\"; charges <strong>exceeding Rs 1,000<\/strong> for a series of years go to the sub-head \"Land, Kilns, etc.\" of the Stock Account, gradually relieved by debit to each year's collection estimate.<\/span><\/li>\r\n <li><span class=\"ico\">📦<\/span><span><strong>Materials charged to works (7.5):<\/strong> the accounting is in Chapter 10; special tools & plant charged to works do <strong>not<\/strong> fall under \"materials charged to works\".<\/span><\/li>\r\n <\/ul>\r\n\r\n <div class=\"callout slate\">\r\n <div class=\"callout-label\">Two more points worth locking in<\/div>\r\n <ul class=\"note-list slate\" style=\"margin:0;\">\r\n <li><span class=\"nl-tag\">Form 19<\/span><span class=\"nl-text\">When stores are <strong>sold<\/strong>, the sub-division prepares a <strong>Sale Account in Form CPWA 19<\/strong> in support of the credit; the 10% supervision charge on sales to the public is taken as a <strong>revenue receipt<\/strong> (not a stock receipt).<\/span><\/li>\r\n <li><span class=\"nl-tag\">98%<\/span><span class=\"nl-text\">For stores obtained on <strong>DGS&D rate\/running contracts<\/strong>, the <strong>PAO (Supply)<\/strong> makes payment to the firm <strong>up to 98%<\/strong> of the value on proof of despatch, the balance on receipt and verification of stores.<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n \r\n <div class=\"ix\" id=\"quiz7\">\r\n <div class=\"ix-head\">\r\n <span class=\"ix-chip\">Self-test<\/span>\r\n <h4>Chapter 7 Quiz \u2014 stores, stock & tools and plant<\/h4>\r\n <\/div>\r\n <div class=\"ix-body\">\r\n <p class=\"ix-help\">Seven questions from Chapter 7. Pick an answer to lock it; the explanation appears below.<\/p>\r\n <div id=\"quizStage7\"><\/div>\r\n <div class=\"quiz-foot\">\r\n <span class=\"quiz-score\" id=\"quizScore7\">Score 0 \/ 0<\/span>\r\n <button class=\"quiz-btn\" id=\"quizNext7\" disabled>Next →<\/button>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"recap\" id=\"c7-recap\">\r\n <div class=\"recap-title\">⚡ Chapter 7 \u2014 Quick Recap<\/div>\r\n <table>\r\n <thead><tr><th>Concept<\/th><th>Key Fact<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td>Stores administration<\/td><td>Vested in the <strong>Divisional Officer<\/strong> \u2014 acquisition, custody, disposal<\/td><\/tr>\r\n <tr><td>Four classes \/ two categories<\/td><td><strong>Suspense:<\/strong> Stock \u00b7 <strong>Final:<\/strong> Tools & Plant, Road Metal, Materials charged to works<\/td><\/tr>\r\n <tr><td>Fictitious adjustments<\/td><td><strong>Strictly prohibited<\/strong> \u2014 serious irregularity (7.1.3)<\/td><\/tr>\r\n <tr><td>Goods Received Sheet \/ Bin Card<\/td><td><strong>Form 8-A<\/strong> \/ <strong>Form 8<\/strong><\/td><\/tr>\r\n <tr><td>Indent \/ Priced Stores Ledger<\/td><td><strong>Form 7<\/strong> \/ <strong>Form 12<\/strong><\/td><\/tr>\r\n <tr><td>Issue Rate principle<\/td><td><strong>No ultimate profit\/loss<\/strong>; cement\/steel not below market<\/td><\/tr>\r\n <tr><td>Supervision charge on sales<\/td><td><strong>10%<\/strong>, treated as revenue receipt<\/td><\/tr>\r\n <tr><td>Stock surplus \/ deficit<\/td><td>Surplus → revenue; deficit → <strong>Misc. Works Advances<\/strong><\/td><\/tr>\r\n <tr><td>Stock verification<\/td><td><strong>At least once a year<\/strong>; not by the custodian<\/td><\/tr>\r\n <tr><td>Tools & Plant Ledger<\/td><td><strong>Form 15<\/strong> \u2014 Parts I (in hand) \/ II (lent) \/ III (shortage)<\/td><\/tr>\r\n <tr><td>Road Metal account \/ rates<\/td><td><strong>Form 16<\/strong> \/ <strong>Form 17<\/strong>; quarry charges Rs 1,000 threshold<\/td><\/tr>\r\n <tr><td>Write-off authority<\/td><td>Survey Report <strong>Form 18<\/strong><\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n <\/div>\r\n\r\n <\/section>\r\n\r\n \r\n <section class=\"chapter-pane\" id=\"pane-ch8\" data-chapter=\"8\">\r\n\r\n <div class=\"chapter-heading-block\" id=\"c8-when\">\r\n <span class=\"chapter-badge\">CH 8 \u00b7 TRANSFER ENTRIES<\/span>\r\n <h2>Transfer Entries<\/h2>\r\n <\/div>\r\n\r\n <div class=\"def-card\">\r\n <div class=\"def-label\">Para 8.1.1 \u2014 what a transfer entry is<\/div>\r\n <div class=\"def-text\">\r\n A <strong>transfer entry (TE)<\/strong> transfers an item of receipt or charge from the account of one work-in-progress or head of account to another work or head \u2014 moving money between accounts <strong>without cash or stock changing hands<\/strong>.\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"callout teal\">\r\n <div class=\"callout-label\">When a transfer entry is necessary (8.1.1)<\/div>\r\n <ul class=\"note-list teal\" style=\"margin:0;\">\r\n <li><span class=\"nl-tag\">(a)<\/span><span class=\"nl-text\">To <strong>correct an error of classification<\/strong> in the original accounts.<\/span><\/li>\r\n <li><span class=\"nl-tag\">(b)<\/span><span class=\"nl-text\">To <strong>adjust<\/strong>, by debit\/credit to the proper head, an item outstanding under a suspense \/ debt \/ deposit \/ remittance head.<\/span><\/li>\r\n <li><span class=\"nl-tag\">(c)<\/span><span class=\"nl-text\">To bring to account transactions that <strong>do not pass through cash or stock<\/strong> (e.g. DGS&D purchase adjustments, credit to \"P.W. Deposit\" for balances on closed contractor accounts, revenue not recovered in cash incl. lapsed deposits, percentages leviable under the rules).<\/span><\/li>\r\n <li><span class=\"nl-tag\">(d)<\/span><span class=\"nl-text\">To <strong>respond to a remittance transaction<\/strong> advised by the Accounts Officer where the matching debit\/credit has not yet appeared.<\/span><\/li>\r\n <li><span class=\"nl-tag\">(e)<\/span><span class=\"nl-text\">To <strong>relieve a work-in-progress account<\/strong> of items no longer debitable, or suspense charges that can no longer be kept within the work.<\/span><\/li>\r\n <li><span class=\"nl-tag\">(f)<\/span><span class=\"nl-text\">To effect <strong>periodical adjustments<\/strong> (e.g. annual interest credited to GPF \"8009\" by debit to \"2049-Interest Payments\").<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"c8-errors\">\r\n <span class=\"section-badge amber\">§ Para 8.1.2 \u2013 8.1.4<\/span>\r\n <h3>Correcting errors \u2014 it depends on the head<\/h3>\r\n <\/div>\r\n\r\n <div class=\"callout amber\">\r\n <div class=\"callout-label\">The correction rule by type of head<\/div>\r\n <ul class=\"note-list amber\" style=\"margin:0;\">\r\n <li><span class=\"nl-tag\">Rev\/Exp<\/span><span class=\"nl-text\">An item wrongly classified under another <strong>revenue or expenditure head<\/strong> may be corrected by TE <strong>before the year's accounts close<\/strong>; after closing, only a <strong>note of error<\/strong> is made (no correction) \u2014 <strong>unless<\/strong> it affects another Government or a commercial department, when it is <strong>always<\/strong> corrected by transfer.<\/span><\/li>\r\n <li><span class=\"nl-tag\">Debt etc.<\/span><span class=\"nl-text\">An error affecting a <strong>debt \/ deposit \/ suspense \/ remittance head must be corrected by transfer, however old and small<\/strong> it may be.<\/span><\/li>\r\n <li><span class=\"nl-tag\">Closed<\/span><span class=\"nl-text\">If the year is closed, 8.1.4 prescribes how to route the correction \u2014 by transfer between the two heads, or to the head where it should originally have appeared, or via refunds \/ the relevant receipt head (or <strong>0075-Miscellaneous General Services<\/strong>).<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"c8-authority\">\r\n <span class=\"section-badge purple\">§ Para 8.1.6 \u2013 8.1.12<\/span>\r\n <h3>Authority & the transfer-entry books<\/h3>\r\n <\/div>\r\n\r\n <ul class=\"icon-list\">\r\n <li><span class=\"ico\">📝<\/span><span><strong>8.1.6 \u2014 authority:<\/strong> every TE needs a <strong>Transfer Entry Order in Form CAM 34<\/strong> (or an order on another document such as a Survey Report Form 18) setting out all particulars; on one side of every TE there should be <strong>only one major head<\/strong>, and the nature of the adjustment and grounds for correction must be clearly stated.<\/span><\/li>\r\n <li><span class=\"ico\">✍️<\/span><span><strong>8.1.7\u20138.1.9 \u2014 who:<\/strong> a TE Order may be initiated by the <strong>Sub-divisional Officer<\/strong> (and must be, for clauses (a),(b),(c),(e) within his cognizance); the <strong>Divisional Officer<\/strong> ensures no inadmissible TE is made and countersigns SDO-proposed orders in token of acceptance.<\/span><\/li>\r\n <li><span class=\"ico\">📋<\/span><span><strong>8.1.10\u20138.1.11 \u2014 books:<\/strong> TEs prepared in a month are entered in the <strong>Transfer Entry Number Book (Form CAM 35)<\/strong>, and a <strong>Summary of Transfer Entries (Form CAM 36)<\/strong> reflects the monthly effect, cross-checked head by head.<\/span><\/li>\r\n <li><span class=\"ico\">⚠️<\/span><span><strong>8.1.12 \u2014 within a work:<\/strong> no transfer between sub-heads of a work is made except on a formal TE Order approved by the Divisional Officer; it is <strong>filed with the Works Abstract<\/strong> for the month and <strong>not entered in the Transfer Entry Book<\/strong> (the exception being the \"Land Acquisition\" suspense clearance, which is entered and submitted with the monthly account).<\/span><\/li>\r\n <\/ul>\r\n\r\n \r\n <div class=\"ix\" id=\"quiz8\">\r\n <div class=\"ix-head\">\r\n <span class=\"ix-chip\">Self-test<\/span>\r\n <h4>Chapter 8 Quiz \u2014 transfer entries<\/h4>\r\n <\/div>\r\n <div class=\"ix-body\">\r\n <p class=\"ix-help\">Six questions from Chapter 8. Pick an answer to lock it; the explanation appears below.<\/p>\r\n <div id=\"quizStage8\"><\/div>\r\n <div class=\"quiz-foot\">\r\n <span class=\"quiz-score\" id=\"quizScore8\">Score 0 \/ 0<\/span>\r\n <button class=\"quiz-btn\" id=\"quizNext8\" disabled>Next →<\/button>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"recap\" id=\"c8-recap\">\r\n <div class=\"recap-title\">⚡ Chapter 8 \u2014 Quick Recap<\/div>\r\n <table>\r\n <thead><tr><th>Concept<\/th><th>Key Fact<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td>What a TE does<\/td><td>Transfers receipt\/charge between heads <strong>without cash or stock<\/strong><\/td><\/tr>\r\n <tr><td>Rev\/Exp error after close<\/td><td>Only a <strong>note of error<\/strong> (unless other Govt \/ commercial dept)<\/td><\/tr>\r\n <tr><td>Debt\/deposit\/suspense\/remittance error<\/td><td>Corrected by transfer <strong>however old & small<\/strong><\/td><\/tr>\r\n <tr><td>TE authority<\/td><td>Transfer Entry Order <strong>Form CAM 34<\/strong><\/td><\/tr>\r\n <tr><td>One side of a TE<\/td><td>Only <strong>one major head<\/strong><\/td><\/tr>\r\n <tr><td>TE Number Book \/ Summary<\/td><td><strong>Form CAM 35<\/strong> \/ <strong>Form CAM 36<\/strong><\/td><\/tr>\r\n <tr><td>Transfer between sub-heads of a work<\/td><td>Formal TEO, <strong>filed with Works Abstract<\/strong>, not in TE Book<\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n <\/div>\r\n\r\n <\/section>\r\n \r\n <section class=\"chapter-pane\" id=\"pane-ch9\" data-chapter=\"9\">\r\n\r\n <div class=\"chapter-heading-block\" id=\"c9-general\">\r\n <span class=\"chapter-badge\">CH 9 \u00b7 REVENUE RECEIPTS<\/span>\r\n <h2>Revenue Receipts<\/h2>\r\n <\/div>\r\n\r\n <div class=\"def-card\">\r\n <div class=\"def-label\">Para 9.1.1 \u2014 the basis<\/div>\r\n <div class=\"def-text\">\r\n Public Works revenue is <strong>assessed and realised<\/strong> under the rules made by or under Government's authority, and when collected is brought to account per the classification in the <strong>List of Major and Minor Heads<\/strong>. A clear distinction is drawn between true revenue and mere debt\/deposit\/remittance\/expenditure transactions.\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"callout teal\">\r\n <div class=\"callout-label\">The realisation principle (9.1.3 \u2013 9.1.4)<\/div>\r\n <ul class=\"note-list teal\" style=\"margin:0;\">\r\n <li><span class=\"nl-tag\">Distinguish<\/span><span class=\"nl-text\">Receipts <strong>finally creditable as revenue<\/strong> of the Department vs cash that must be <strong>repaid, used for a service, or taken in reduction of expenditure<\/strong> \u2014 the latter go to debt\/deposit\/remittance\/expenditure heads, outside this Chapter.<\/span><\/li>\r\n <li><span class=\"nl-tag\">Realise first<\/span><span class=\"nl-text\">It is <strong>not permissible to take credit for revenue until it is realised<\/strong>; Divisional Officers make demands as revenue falls due, pursue prompt realisation, and keep records of assessments, recovery progress and outstanding debts.<\/span><\/li>\r\n <li><span class=\"nl-tag\">Exceptions<\/span><span class=\"nl-text\">Credited as revenue <strong>before realisation<\/strong>: (i) <strong>supervision charges on credit sales of stock<\/strong>; (ii) sale proceeds of certain tools & plant creditable to \"800-Other Receipts\".<\/span><\/li>\r\n <li><span class=\"nl-tag\">Debts<\/span><span class=\"nl-text\">No debt due to Government is <strong>remitted or written off except under competent authority<\/strong>.<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"c9-licence\">\r\n <span class=\"section-badge amber\">§ Para 9.3<\/span>\r\n <h3>Licence fee of buildings & lands<\/h3>\r\n <\/div>\r\n\r\n <div class=\"cat-grid\">\r\n <div class=\"cat-card c\">\r\n <div class=\"cat-label\">From private persons (9.3.1)<\/div>\r\n <div class=\"cat-title\">Full fee in advance<\/div>\r\n <p>When a public building\/land is licensed to a person <strong>not in Government service<\/strong>, the full assessed licence fee must be <strong>recovered in advance<\/strong>.<\/p>\r\n <\/div>\r\n <div class=\"cat-card a\">\r\n <div class=\"cat-label\">From Government servants (9.3.2)<\/div>\r\n <div class=\"cat-title\">Cash or pay deduction<\/div>\r\n <p>Recovered either in <strong>cash<\/strong> or by <strong>deduction from pay bills<\/strong> through the disbursing officer, on a demand in <strong>Form 48<\/strong>.<\/p>\r\n <\/div>\r\n <\/div>\r\n\r\n <ul class=\"icon-list\">\r\n <li><span class=\"ico\">📄<\/span><span><strong>Form 48<\/strong> (Statement of Licence Fees recoverable in cash or by deduction) is sent before the close of each month; it also covers <strong>hire of Government furniture<\/strong> and the value of furniture\/property lost or damaged.<\/span><\/li>\r\n <li><span class=\"ico\">🏠<\/span><span><strong>General Pool accommodation (9.3.6):<\/strong> for quarters managed by the <strong>Directorate of Estates<\/strong>, individual-wise accounts are kept but <strong>no monetary settlement<\/strong> is made \u2014 recoveries are booked directly against the final head <strong>\"0216-Housing\"<\/strong>.<\/span><\/li>\r\n <li><span class=\"ico\">🕒<\/span><span><strong>Revision (Note 6 under 9.5.5):<\/strong> licence fee for Government residential buildings is <strong>revised once in three years<\/strong> by the Directorate of Estates (S.R. 324, F.R. 45-A); a <strong>pensioner<\/strong> licensee is treated as a private individual and pays in cash.<\/span><\/li>\r\n <\/ul>\r\n\r\n <div class=\"callout teal\">\r\n <div class=\"callout-label\">Buildings exempt from licence fee (9.3 Note)<\/div>\r\n <ul class=\"note-list teal\" style=\"margin:0;\">\r\n <li><span class=\"nl-tag\">(1)<\/span><span class=\"nl-text\">Residences for the <strong>President<\/strong> or the <strong>Head of a local Administration<\/strong>.<\/span><\/li>\r\n <li><span class=\"nl-tag\">(2)<\/span><span class=\"nl-text\">Buildings within the precincts of <strong>jails, hospitals, police lines, tehsils or educational institutions<\/strong>, provided they are <strong>allotted free<\/strong> under Government orders to Government servants required to occupy a particular house to perform their duties properly.<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"c9-refund\">\r\n <span class=\"section-badge red\">§ Para 9.4<\/span>\r\n <h3>Refunds & remissions<\/h3>\r\n <\/div>\r\n\r\n <div class=\"callout red\">\r\n <div class=\"callout-label\">How refunds are routed<\/div>\r\n <ul class=\"note-list red\" style=\"margin:0;\">\r\n <li><span class=\"nl-tag\">Remission<\/span><span class=\"nl-text\">A remission of irrigation revenue allowed <strong>before collection<\/strong> is treated as a <strong>reduction of demand<\/strong>.<\/span><\/li>\r\n <li><span class=\"nl-tag\">Cash refund<\/span><span class=\"nl-text\">Cash repayments of revenue actually collected (0059, 0216, 1054, Irrigation heads) are booked under the minor head <strong>\"900 Deduct-Refunds\"<\/strong>; other refunds are taken <strong>in reduction<\/strong> of receipts under the head concerned.<\/span><\/li>\r\n <li><span class=\"nl-tag\">Trace<\/span><span class=\"nl-text\">Before any refund, the <strong>original demand\/realisation must be traced<\/strong> and a cross-reference recorded to make a double or erroneous claim impossible.<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"c9-registers\">\r\n <span class=\"section-badge purple\">§ Para 9.5<\/span>\r\n <h3>The accounting registers<\/h3>\r\n <\/div>\r\n\r\n <table class=\"compare-table\">\r\n <colgroup><col style=\"width:34%\"><col style=\"width:46%\"><col style=\"width:20%\"><\/colgroup>\r\n <thead><tr><th>Register<\/th><th>What it records<\/th><th>Form<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td class=\"label-cell\">Register of Revenue<\/td><td>Classifies & abstracts all revenue receipts (a column per minor head); a separate Register of Refunds is also in this form.<\/td><td class=\"code-cell\">Form 46<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Register of Licence Fees of Buildings & Lands<\/td><td>Monthly assessments, realisations & balances of rents of residential and other licensable buildings.<\/td><td class=\"code-cell\">Form 49<\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n\r\n \r\n <div class=\"ix\" id=\"quiz9\">\r\n <div class=\"ix-head\">\r\n <span class=\"ix-chip\">Self-test<\/span>\r\n <h4>Chapter 9 Quiz \u2014 revenue, licence fee & refunds<\/h4>\r\n <\/div>\r\n <div class=\"ix-body\">\r\n <p class=\"ix-help\">Six questions from Chapter 9. Pick an answer to lock it; the explanation appears below.<\/p>\r\n <div id=\"quizStage9\"><\/div>\r\n <div class=\"quiz-foot\">\r\n <span class=\"quiz-score\" id=\"quizScore9\">Score 0 \/ 0<\/span>\r\n <button class=\"quiz-btn\" id=\"quizNext9\" disabled>Next →<\/button>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"recap\" id=\"c9-recap\">\r\n <div class=\"recap-title\">⚡ Chapter 9 \u2014 Quick Recap<\/div>\r\n <table>\r\n <thead><tr><th>Concept<\/th><th>Key Fact<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td>Credit for revenue<\/td><td>Only <strong>after it is realised<\/strong> (9.1.4)<\/td><\/tr>\r\n <tr><td>Credited before realisation<\/td><td>Supervision charges on credit sales; certain T&P sale proceeds<\/td><\/tr>\r\n <tr><td>Licence fee \u2014 private person<\/td><td>Full assessed fee <strong>in advance<\/strong><\/td><\/tr>\r\n <tr><td>Licence fee \u2014 Govt servant<\/td><td>Cash or <strong>pay-bill deduction<\/strong>; demand on <strong>Form 48<\/strong><\/td><\/tr>\r\n <tr><td>General Pool (Estates)<\/td><td><strong>No monetary settlement<\/strong>; booked to <strong>0216-Housing<\/strong><\/td><\/tr>\r\n <tr><td>Residential licence-fee revision<\/td><td><strong>Once in three years<\/strong> by Directorate of Estates<\/td><\/tr>\r\n <tr><td>Cash refund of revenue<\/td><td>Under minor head <strong>\"900 Deduct-Refunds\"<\/strong><\/td><\/tr>\r\n <tr><td>Revenue \/ Licence-fee registers<\/td><td><strong>Form 46<\/strong> \/ <strong>Form 49<\/strong><\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n <\/div>\r\n\r\n <\/section>\r\n\r\n \r\n <section class=\"chapter-pane\" id=\"pane-ch10\" data-chapter=\"10\">\r\n\r\n <div class=\"chapter-heading-block\" id=\"c10-general\">\r\n <span class=\"chapter-badge\">CH 10 \u00b7 WORKS ACCOUNTS<\/span>\r\n <h2>Works Accounts<\/h2>\r\n <\/div>\r\n\r\n <div class=\"def-card\">\r\n <div class=\"def-label\">Para 10.1 \u2014 what works accounts are<\/div>\r\n <div class=\"def-text\">\r\n Expenditure on a work divides broadly into <strong>(i) Cash and (ii) Stock charges<\/strong>, plus charges in other divisions\/departments and cash receipts taken in reduction. To capture all of these, separate accounts are kept for <strong>(i) the cost of individual works<\/strong> and <strong>(ii) the transactions of individual contractors\/suppliers<\/strong> \u2014 these are the <strong>works accounts<\/strong>.\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"callout slate\">\r\n <div class=\"callout-label\">The three initial records (10.1.2)<\/div>\r\n <ul class=\"note-list slate\" style=\"margin:0;\">\r\n <li><span class=\"nl-tag\">(i)<\/span><span class=\"nl-text\"><strong>Muster Roll<\/strong> (including Casual Labour Roll) \u2014 daily-rated labour.<\/span><\/li>\r\n <li><span class=\"nl-tag\">(ii)<\/span><span class=\"nl-text\"><strong>Measurement Books<\/strong> \u2014 work done by contract and supplies made.<\/span><\/li>\r\n <li><span class=\"nl-tag\">(iii)<\/span><span class=\"nl-text\"><strong>Work-charged Establishment Bills<\/strong> (other than those borne on regular establishment).<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n <p>In recording the cost of an individual work, <strong>no charge for general services<\/strong> (Establishment, Tools & Plant) is included \u2014 those are adjusted in the general accounts under their own heads.<\/p>\r\n\r\n <div class=\"section-heading-block\" id=\"c10-labour\">\r\n <span class=\"section-badge teal\">§ Para 10.2.3 \u2013 10.2.6<\/span>\r\n <h3>Payments to labourers<\/h3>\r\n <\/div>\r\n\r\n <ul class=\"icon-list\">\r\n <li><span class=\"ico\">📝<\/span><span><strong>Muster Roll (Form CPWA 21):<\/strong> all departmentally-engaged persons are day labourers paid on muster rolls (except regular establishment and work-charged establishment on regular rolls). Muster rolls are <strong>never prepared in duplicate<\/strong>; a <strong>Daily Labour Report (Form CPWA 30)<\/strong> is sent each day (not needed for 15 persons or fewer).<\/span><\/li>\r\n <li><span class=\"ico\">💰<\/span><span><strong>Payment & unpaid wages:<\/strong> after a roll is closed, payment is made\/witnessed by the <strong>official of highest standing available<\/strong>; unpaid items go to a <strong>Register of Unpaid Wages (Form CPWA 21-A)<\/strong> and are later paid on a <strong>Hand Receipt (Form CPWA 28)<\/strong>. Wages <strong>unpaid for three months<\/strong> are reported to the Divisional Officer for decision.<\/span><\/li>\r\n <li><span class=\"ico\">⚡<\/span><span><strong>Casual \/ urgent labour:<\/strong> in urgent cases (silt clearance, breaches) a <strong>Casual Labour Roll (Form CPWA 22)<\/strong> may be used (names need not be given) but <strong>only a gazetted officer<\/strong> may pay. Paying daily labour <strong>through a contractor is objectionable in principle<\/strong>.<\/span><\/li>\r\n <li><span class=\"ico\">🚶<\/span><span><strong>Labour from a distance (10.2.6):<\/strong> labourers\/artificers brought from a distance may be allowed <strong>wages for the days occupied in the journey<\/strong> to and from the site (if they join with proper despatch), and at the Divisional Officer's discretion <strong>bona-fide travelling expenses<\/strong> as well.<\/span><\/li>\r\n <li><span class=\"ico\">🔎<\/span><span><strong>Personal inspection:<\/strong> the officer must satisfy himself that the work\/supply billed for was actually done as claimed, and must <strong>personally inspect all works of any magnitude before submitting final-payment claims<\/strong>.<\/span><\/li>\r\n <\/ul>\r\n\r\n <div class=\"section-heading-block\" id=\"c10-mb\">\r\n <span class=\"section-badge amber\">§ Para 10.2.7 \u2013 10.2.11<\/span>\r\n <h3>Measurement Books \u2014 the heart of works payment<\/h3>\r\n <\/div>\r\n\r\n <div class=\"callout amber\">\r\n <div class=\"callout-label\">The Measurement Book (Form CPWA 23) discipline<\/div>\r\n <ul class=\"note-list amber\" style=\"margin:0;\">\r\n <li><span class=\"nl-tag\">Basis<\/span><span class=\"nl-text\">Payments for all work done other than by daily labour, and for all supplies for specific works, are made on the basis of <strong>measurements recorded in measurement books<\/strong> \u2014 treated as <strong>very important account records<\/strong> (register in Form CPWA 92).<\/span><\/li>\r\n <li><span class=\"nl-tag\">Recording<\/span><span class=\"nl-text\">Measurements are recorded <strong>neatly and directly at the site<\/strong>, in <strong>ink only<\/strong>; pages are <strong>machine-numbered<\/strong>; <strong>no entry may be erased<\/strong> and no page torn out \u2014 a mistake is crossed out and corrected with dated initials.<\/span><\/li>\r\n <li><span class=\"nl-tag\">Evidence<\/span><span class=\"nl-text\">A reliable record is the object, as it <strong>may have to be produced as evidence in a Court of Law<\/strong>.<\/span><\/li>\r\n <li><span class=\"nl-tag\">Standard<\/span><span class=\"nl-text\"><strong>Standard Measurement Books<\/strong> (alphabetical series, certified, approved by the Divisional Officer) may be used for periodical-repair bills so detailed measurement need not be taken each time.<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"c10-bills\">\r\n <span class=\"section-badge purple\">§ Para 10.2.12 \u2013 10.2.20<\/span>\r\n <h3>Bills, vouchers & running accounts<\/h3>\r\n <\/div>\r\n\r\n <table class=\"compare-table\">\r\n <colgroup><col style=\"width:30%\"><col style=\"width:50%\"><col style=\"width:20%\"><\/colgroup>\r\n <thead><tr><th>Bill \/ voucher<\/th><th>Used for<\/th><th>Form<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td class=\"label-cell\">First & Final Bill<\/td><td>A single payment for a job\/contract on its completion.<\/td><td class=\"code-cell\">CPWA 24<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Running Account Bill<\/td><td>All running payments to contractors\/suppliers; final payment on yellow paper (CPWA 27-B).<\/td><td class=\"code-cell\">CPWA 26<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Account of Secured Advances<\/td><td>Attached to the Running Account Bill where secured advances are made.<\/td><td class=\"code-cell\">CPWA 26-A<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Hand Receipt<\/td><td>Miscellaneous payments & advances not suited to the special forms.<\/td><td class=\"code-cell\">CPWA 28<\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n\r\n <ul class=\"icon-list\">\r\n <li><span class=\"ico\">✅<\/span><span><strong>Running account (10.2.19):<\/strong> payments are <strong>ordinarily monthly<\/strong> and treated as <strong>payments on account<\/strong> subject to final-bill adjustment; on final payment the payee adds <strong>\"in full and final settlement of all demands\"<\/strong>. A <strong>separate running account is kept for each contract<\/strong> \u2014 a yellow-paper form is used <strong>only<\/strong> for final payments.<\/span><\/li>\r\n <li><span class=\"ico\">🔗<\/span><span><strong>Traceability (10.2.18):<\/strong> every measured page is <strong>scored out by a diagonal red-ink line<\/strong> when billed, with a red-ink reference to the voucher of payment \u2014 all quantities must be clearly traceable from the MB to the payment document.<\/span><\/li>\r\n <li><span class=\"ico\">💸<\/span><span><strong>Secured advance (10.2.20):<\/strong> for a contractor on a <strong>finished-work contract<\/strong>, on the security of imperishable materials brought to site \u2014 an <strong>Indenture (Form CPWA 31)<\/strong> is signed and the detailed account kept in <strong>Form CPWA 26-A<\/strong>, recovered as the materials are used.<\/span><\/li>\r\n <\/ul>\r\n\r\n <div class=\"section-heading-block\" id=\"c10-advance\">\r\n <span class=\"section-badge red\">§ Para 10.2.22 \u2013 10.2.23<\/span>\r\n <h3>Advances to contractors \u2014 prohibited, with exceptions<\/h3>\r\n <\/div>\r\n\r\n <div class=\"callout red\">\r\n <div class=\"callout-label\">⚠ Advances are a rule prohibited \u2014 the permitted exceptions<\/div>\r\n <ul class=\"note-list red\" style=\"margin:0;\">\r\n <li><span class=\"nl-tag\">Secured<\/span><span class=\"nl-text\"><strong>Secured advance<\/strong> on materials at site (finished-work contract): up to <strong>75% of value<\/strong> (or 75% of the material element of the tendered rate, whichever is lower), on imperishable materials with a formal lien agreement.<\/span><\/li>\r\n <li><span class=\"nl-tag\">Mobilisation<\/span><span class=\"nl-text\"><strong>Mobilisation advance<\/strong> \u2014 only with Government sanction, for specialised\/capital-intensive works costing <strong>not less than Rs 2 crore<\/strong>, <strong>not more than 10% of the tendered value<\/strong>, bearing <strong>simple interest at 10% per annum<\/strong>; interest credited to <strong>\"0049-Interest Receipts\"<\/strong>. <strong>Recovery<\/strong> is effected within the <strong>scheduled time for completion plus 50% thereof<\/strong> (i.e. scheduled time + 6 months where the completion period exceeds 12 months).<\/span><\/li>\r\n <li><span class=\"nl-tag\">Adv. pay<\/span><span class=\"nl-text\"><strong>Advance payment<\/strong> for work actually done but not measured \u2014 with the <strong>SE's sanction<\/strong> and an officer's certificate; followed by detailed measurement within <strong>two months<\/strong> and adjustment within <strong>three months<\/strong> (extensions: 4 months up to Rs 50,000; 6 months up to Rs 1 lakh; beyond needs Government sanction). <strong>Final payments never without detailed measurement.<\/strong><\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"c10-issue\">\r\n <span class=\"section-badge gold\">§ Para 10.3<\/span>\r\n <h3>Issue of materials<\/h3>\r\n <\/div>\r\n\r\n <div class=\"cat-grid\">\r\n <div class=\"cat-card a\">\r\n <div class=\"cat-label\">Class (1)<\/div>\r\n <div class=\"cat-title\">Issue to Contractors<\/div>\r\n <p>To contractors with agreements for <strong>completed items of work<\/strong> (labour + materials). Recovered by deduction from bills; supervision charge of 10% is <strong>not<\/strong> levied on bona-fide issues for works. Watched in <strong>Form CPWA 35-A<\/strong>.<\/p>\r\n <\/div>\r\n <div class=\"cat-card b\">\r\n <div class=\"cat-label\">Class (2)<\/div>\r\n <div class=\"cat-title\">Issue Direct to Works<\/div>\r\n <p>When work is done <strong>departmentally or by a labour-only contractor<\/strong>. Cost debited to the suspense head <strong>\"Materials\"<\/strong> in the work's account; detailed account in <strong>Form CPWA 35<\/strong>.<\/p>\r\n <\/div>\r\n <\/div>\r\n\r\n <ul class=\"icon-list\">\r\n <li><span class=\"ico\">📋<\/span><span><strong>Recovery:<\/strong> the cost of materials issued to a contractor is ordinarily recovered from the <strong>first bill<\/strong>; the rate charged follows the contract or the <strong>three-rate formula<\/strong> for materials not provided for in the contract (with the SE's authority).<\/span><\/li>\r\n <li><span class=\"ico\">♻️<\/span><span><strong>Surplus & clearance:<\/strong> surplus serviceable materials may be transferred to stock\/other works (priced at current market rate, loss borne by the original work); after completion, the suspense head <strong>\"Materials\" is cleared on theoretical calculations<\/strong> in <strong>Form CPWA 38<\/strong>, any plus\/minus balance borne by the work.<\/span><\/li>\r\n <\/ul>\r\n\r\n <div class=\"section-heading-block\" id=\"c10-abstract\">\r\n <span class=\"section-badge teal\">§ Para 10.5<\/span>\r\n <h3>The Works Abstract & the suspense heads<\/h3>\r\n <\/div>\r\n\r\n <div class=\"callout teal\">\r\n <div class=\"callout-label\">Works Abstract (Form CPWA 33) \u2014 three categories<\/div>\r\n <ul class=\"note-list teal\" style=\"margin:0;\">\r\n <li><span class=\"nl-tag\">1<\/span><span class=\"nl-text\"><strong>Final Charges<\/strong> \u2014 including, shown separately, materials issued to contractors \/ direct to works.<\/span><\/li>\r\n <li><span class=\"nl-tag\">2<\/span><span class=\"nl-text\"><strong>Suspense Charges<\/strong> \u2014 four heads: <strong>Contractors<\/strong> (Advance Payments \u00b7 Secured Advance \u00b7 Other Transactions), <strong>Labourers<\/strong>, <strong>Materials<\/strong>, and <strong>Land Acquisition<\/strong>.<\/span><\/li>\r\n <li><span class=\"nl-tag\">3<\/span><span class=\"nl-text\"><strong>Contingencies<\/strong>.<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n <p>There is ordinarily <strong>one Works Abstract per working estimate per month<\/strong>. The accounts of <strong>petty works costing not more than Rs 5,000<\/strong> each go on a single <strong>Petty Works Requisition and Account (Form CPWA 32)<\/strong>. The divisional record of each work's progressive cost is the <strong>Register of Works (Form CPWA 40)<\/strong>, maintained in the Divisional Office. Percentage charges (establishment, T&P, audit, pension) are <strong>not<\/strong> shown in the Works Abstract though eventually included in the cost of works.<\/p>\r\n\r\n <div class=\"section-heading-block\" id=\"c10-sundry\">\r\n <span class=\"section-badge purple\">§ Para 10.8<\/span>\r\n <h3>Sundry rulings<\/h3>\r\n <\/div>\r\n\r\n <div class=\"callout purple\">\r\n <div class=\"callout-label\">The sundry rulings worth remembering<\/div>\r\n <ul class=\"note-list purple\" style=\"margin:0;\">\r\n <li><span class=\"nl-tag\">10.8.1<\/span><span class=\"nl-text\"><strong>Carriage & incidental charges<\/strong> \u2014 the cost of carrying materials to a work is debited to the work; charges beyond the contractor's agreed place of delivery go to his personal account under \"Contractors-Other Transactions\".<\/span><\/li>\r\n <li><span class=\"nl-tag\">10.8.2<\/span><span class=\"nl-text\"><strong>Examination of soil<\/strong> for foundations is treated as <strong>outlay on works, not a contingent charge<\/strong>.<\/span><\/li>\r\n <li><span class=\"nl-tag\">10.8.3<\/span><span class=\"nl-text\"><strong>Inauguration ceremonies<\/strong> \u2014 debited to the <strong>revenue account<\/strong> for irrigation (commercial) projects, and to the <strong>contingencies of the sanctioned estimate<\/strong> for other works.<\/span><\/li>\r\n <li><span class=\"nl-tag\">10.8.4<\/span><span class=\"nl-text\"><strong>Rates & taxes on Government buildings<\/strong> are adjusted per the Government Accounting Rules, 1990.<\/span><\/li>\r\n <li><span class=\"nl-tag\">10.8.5<\/span><span class=\"nl-text\"><strong>Works by another department<\/strong> \u2014 the PWD retains <strong>budgetary & financial control<\/strong> and <strong>technical control through inspection<\/strong>; the other department accounts for the appropriation placed at its disposal.<\/span><\/li>\r\n <li><span class=\"nl-tag\">10.8.6<\/span><span class=\"nl-text\"><strong>Works by a local body<\/strong> (without transferring the property) \u2014 payment is treated as a <strong>payment for work done by a contractor<\/strong>, not as a grant-in-aid.<\/span><\/li>\r\n <li><span class=\"nl-tag\">10.8.7<\/span><span class=\"nl-text\"><strong>Scope of sanction<\/strong> \u2014 a sanction is strictly limited to the precise objects of the estimate; <strong>savings may not be applied to new work<\/strong> without competent sanction.<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n \r\n <div class=\"ix\" id=\"quiz10\">\r\n <div class=\"ix-head\">\r\n <span class=\"ix-chip\">Self-test<\/span>\r\n <h4>Chapter 10 Quiz \u2014 works accounts, measurement & advances<\/h4>\r\n <\/div>\r\n <div class=\"ix-body\">\r\n <p class=\"ix-help\">Nine questions from Chapter 10. Pick an answer to lock it; the explanation appears below.<\/p>\r\n <div id=\"quizStage10\"><\/div>\r\n <div class=\"quiz-foot\">\r\n <span class=\"quiz-score\" id=\"quizScore10\">Score 0 \/ 0<\/span>\r\n <button class=\"quiz-btn\" id=\"quizNext10\" disabled>Next →<\/button>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"recap\" id=\"c10-recap\">\r\n <div class=\"recap-title\">⚡ Chapter 10 \u2014 Quick Recap<\/div>\r\n <table>\r\n <thead><tr><th>Concept<\/th><th>Key Fact<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td>Three initial records<\/td><td><strong>Muster Roll \u00b7 Measurement Book \u00b7 Work-charged Estt. Bills<\/strong><\/td><\/tr>\r\n <tr><td>Muster Roll \/ Casual Labour Roll<\/td><td><strong>Form 21<\/strong> \/ <strong>Form 22<\/strong> (casual paid only by gazetted officer)<\/td><\/tr>\r\n <tr><td>Unpaid wages<\/td><td>Register <strong>Form 21-A<\/strong>; paid on Hand Receipt <strong>Form 28<\/strong>; 3-month report<\/td><\/tr>\r\n <tr><td>Measurement Book<\/td><td><strong>Form CPWA 23<\/strong> \u2014 ink only, no erasure, court evidence<\/td><\/tr>\r\n <tr><td>First & Final \/ Running Bill<\/td><td><strong>CPWA 24<\/strong> \/ <strong>CPWA 26<\/strong> (final on yellow paper 27-B)<\/td><\/tr>\r\n <tr><td>Secured advance<\/td><td>Up to <strong>75%<\/strong>; Indenture <strong>Form 31<\/strong>; account <strong>Form 26-A<\/strong><\/td><\/tr>\r\n <tr><td>Mobilisation advance<\/td><td>Works <strong>\u2265 Rs 2 cr<\/strong>, max <strong>10%<\/strong>, <strong>10% interest<\/strong><\/td><\/tr>\r\n <tr><td>Advance payment adjustment<\/td><td>Measure in <strong>2 months<\/strong>, adjust in <strong>3 months<\/strong> (SE sanction)<\/td><\/tr>\r\n <tr><td>Materials direct to works<\/td><td>Suspense head <strong>\"Materials\"<\/strong>; cleared via <strong>Form 38<\/strong><\/td><\/tr>\r\n <tr><td>Works Abstract<\/td><td><strong>Form CPWA 33<\/strong> \u2014 Final \u00b7 Suspense \u00b7 Contingencies<\/td><\/tr>\r\n <tr><td>Four works-suspense heads<\/td><td>Contractors \u00b7 Labourers \u00b7 Materials \u00b7 <strong>Land Acquisition<\/strong><\/td><\/tr>\r\n <tr><td>Petty works \/ Register of Works<\/td><td>\u2264 <strong>Rs 5,000<\/strong> on Form 32 \/ <strong>Form CPWA 40<\/strong><\/td><\/tr>\r\n <tr><td>Scope of sanction<\/td><td>Savings <strong>not<\/strong> applied to new work without sanction (10.8.7)<\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n <\/div>\r\n\r\n <\/section>\r\n \r\n <section class=\"chapter-pane\" id=\"pane-ch11\" data-chapter=\"11\">\r\n\r\n <div class=\"chapter-heading-block\" id=\"c11-general\">\r\n <span class=\"chapter-badge\">CH 11 \u00b7 LUMP-SUM CONTRACTS<\/span>\r\n <h2>Accounting Procedure for Lump-sum Contracts<\/h2>\r\n <\/div>\r\n\r\n <div class=\"def-card\">\r\n <div class=\"def-label\">Para 11.1.1 \u2014 what a lump-sum contract is<\/div>\r\n <div class=\"def-text\">\r\n In a <strong>lump-sum contract<\/strong> the contractor agrees to execute a <strong>complete work with all its contingencies<\/strong>, per the drawings and specification, for a <strong>fixed sum<\/strong>. The form of contract is prescribed by Government in consultation with its Law Officers, and the CCA's office is consulted on whether the form meets audit requirements.\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"callout teal\">\r\n <div class=\"callout-label\">The three essential characteristics (11.1.1)<\/div>\r\n <ul class=\"note-list teal\" style=\"margin:0;\">\r\n <li><span class=\"nl-tag\">(i)<\/span><span class=\"nl-text\">A <strong>schedule of rates<\/strong> is specified <strong>only<\/strong> to regulate amounts added\/deducted from the fixed sum for additions and alterations not covered by the contract.<\/span><\/li>\r\n <li><span class=\"nl-tag\">(ii)<\/span><span class=\"nl-text\">Except as in (i), <strong>no allusion<\/strong> is made to the departmental estimate, schedule of rates or quantities of work to be done.<\/span><\/li>\r\n <li><span class=\"nl-tag\">(iii)<\/span><span class=\"nl-text\"><strong>Detailed measurements are NOT required<\/strong> except in respect of additions and alterations.<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"c11-pay\">\r\n <span class=\"section-badge amber\">§ Para 11.2<\/span>\r\n <h3>Payments & the certificates that authorise them<\/h3>\r\n <\/div>\r\n\r\n <p>Payments are <strong>never made except on the certificates of the officers in charge<\/strong>. The accounts of additions and alterations are kept <strong>quite distinct<\/strong> from the rest of the work, and payment for them may be made before completion if their detailed measurements have been made and the contract so provides.<\/p>\r\n\r\n <div class=\"callout amber\">\r\n <div class=\"callout-label\">Intermediate vs final payment<\/div>\r\n <ul class=\"note-list amber\" style=\"margin:0;\">\r\n <li><span class=\"nl-tag\">Intermediate<\/span><span class=\"nl-text\">A certificate by a responsible officer <strong>not below the rank of Sub-divisional Officer<\/strong> that, by superficial\/general measurement (the method being specified), the value of work done is <strong>not less than a specified amount<\/strong> and conforms to the contract. Where the SDO gives it, the Divisional Officer remains responsible for the correctness of payments as primary disbursing officer.<\/span><\/li>\r\n <li><span class=\"nl-tag\">Final<\/span><span class=\"nl-text\">In addition to detailed measurements of additions\/alterations, a <strong>certificate of completion signed by the Divisional Officer<\/strong> (para 106, CPWD Code) is required.<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"c11-forms\">\r\n <span class=\"section-badge purple\">§ Para 11.3<\/span>\r\n <h3>Forms of bills \u2014 27-A & 27-B<\/h3>\r\n <\/div>\r\n\r\n <table class=\"compare-table\">\r\n <colgroup><col style=\"width:24%\"><col style=\"width:56%\"><col style=\"width:20%\"><\/colgroup>\r\n <thead><tr><th>Bill<\/th><th>Use<\/th><th>Form<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td class=\"label-cell\">Intermediate payment<\/td><td>No details of work done are reproduced (only an MB reference for additions\/alterations). Provides for <strong>Secured Advances<\/strong> \u2014 when allowed, an <strong>Indenture in Form 31<\/strong> is taken and a detailed materials account kept in Part II of the bill.<\/td><td class=\"code-cell\">Form 27-A<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Final payment<\/td><td>Only the details of additions\/alterations are given; the completion certificates suffice for the rest. The contractor adds, in his own hand, that payment is in full settlement. <strong>Printed on yellow paper.<\/strong><\/td><td class=\"code-cell\">Form 27-B<\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n\r\n <div class=\"section-heading-block\" id=\"c11-subs\">\r\n <span class=\"section-badge gold\">§ Para 11.4 \u2013 11.5<\/span>\r\n <h3>Subsidiary works accounts & the contractor's ledger<\/h3>\r\n <\/div>\r\n\r\n <div class=\"callout gold\">\r\n <div class=\"callout-label\">How lump-sum payments route through the suspense heads<\/div>\r\n <ul class=\"note-list gold\" style=\"margin:0;\">\r\n <li><span class=\"nl-tag\">11.4.2<\/span><span class=\"nl-text\">All <strong>intermediate payments are regarded as advances<\/strong> made to the contractor; the Works Abstract and Register of Works apply <em>mutatis mutandis<\/em>.<\/span><\/li>\r\n <li><span class=\"nl-tag\">11.4.3<\/span><span class=\"nl-text\">Payments for measured additions\/alterations and for the lump-sum work go to the suspense head <strong>\"Contractors \u2013 Advance Payments\"<\/strong>. If a portion is withheld as security, only the <strong>net amount<\/strong> is entered as the advance.<\/span><\/li>\r\n <li><span class=\"nl-tag\">11.4.4<\/span><span class=\"nl-text\">Secured advances on Form 27-A → <strong>\"Contractors \u2013 Secured Advances\"<\/strong>; other recoverable payments (incl. value of materials) → <strong>\"Contractors \u2013 Other Transactions\"<\/strong>.<\/span><\/li>\r\n <li><span class=\"nl-tag\">11.4.5<\/span><span class=\"nl-text\">From the final bill (27-B), the total advances are <strong>deducted by short payment<\/strong> and shown as <strong>minus figures<\/strong> under the suspense heads where the plus figures are already outstanding.<\/span><\/li>\r\n <li><span class=\"nl-tag\">11.5.1<\/span><span class=\"nl-text\">Transactions are maintained in the <strong>Contractor's Ledger, Form CPWA 43<\/strong>.<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n \r\n <div class=\"ix\" id=\"quiz11\">\r\n <div class=\"ix-head\">\r\n <span class=\"ix-chip\">Self-test<\/span>\r\n <h4>Chapter 11 Quiz \u2014 lump-sum contracts<\/h4>\r\n <\/div>\r\n <div class=\"ix-body\">\r\n <p class=\"ix-help\">Six questions from Chapter 11. Pick an answer to lock it; the explanation appears below.<\/p>\r\n <div id=\"quizStage11\"><\/div>\r\n <div class=\"quiz-foot\">\r\n <span class=\"quiz-score\" id=\"quizScore11\">Score 0 \/ 0<\/span>\r\n <button class=\"quiz-btn\" id=\"quizNext11\" disabled>Next →<\/button>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"recap\" id=\"c11-recap\">\r\n <div class=\"recap-title\">⚡ Chapter 11 \u2014 Quick Recap<\/div>\r\n <table>\r\n <thead><tr><th>Concept<\/th><th>Key Fact<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td>Lump-sum contract<\/td><td>Complete work for a <strong>fixed sum<\/strong>; schedule of rates only for additions\/alterations<\/td><\/tr>\r\n <tr><td>Detailed measurements<\/td><td>Required <strong>only<\/strong> for additions & alterations<\/td><\/tr>\r\n <tr><td>Intermediate certificate<\/td><td>By officer <strong>not below SDO<\/strong> (value not less than a specified amount)<\/td><\/tr>\r\n <tr><td>Final payment<\/td><td>Completion certificate signed by the <strong>Divisional Officer<\/strong><\/td><\/tr>\r\n <tr><td>Bill forms<\/td><td><strong>27-A<\/strong> intermediate \u00b7 <strong>27-B<\/strong> final (yellow paper)<\/td><\/tr>\r\n <tr><td>Intermediate payments<\/td><td>Treated as advances → <strong>\"Contractors \u2013 Advance Payments\"<\/strong><\/td><\/tr>\r\n <tr><td>Contractor's Ledger<\/td><td><strong>Form CPWA 43<\/strong><\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n <\/div>\r\n\r\n <\/section>\r\n\r\n \r\n <section class=\"chapter-pane\" id=\"pane-ch12\" data-chapter=\"12\">\r\n\r\n <div class=\"chapter-heading-block\" id=\"c12-intro\">\r\n <span class=\"chapter-badge\">CH 12 \u00b7 MANUFACTURE ACCOUNTS<\/span>\r\n <h2>Manufacture Accounts<\/h2>\r\n <\/div>\r\n\r\n <div class=\"def-card\">\r\n <div class=\"def-label\">Para 12.1.1 \u2014 when a Manufacture Account is kept<\/div>\r\n <div class=\"def-text\">\r\n When materials are <strong>manufactured departmentally<\/strong> \u2014 for general requirements or for a particular work \u2014 a separate <strong>Manufacture Account<\/strong> is kept of each manufacture's transactions, maintained in the same way as the accounts of a work.\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"callout slate\">\r\n <div class=\"callout-label\">Records & the rule against open-ended accounts (12.1.2 \u2013 12.1.4)<\/div>\r\n <ul class=\"note-list slate\" style=\"margin:0;\">\r\n <li><span class=\"nl-tag\">Job card<\/span><span class=\"nl-text\">A <strong>job card<\/strong> is opened for each job, from which the cost of <strong>\"operation\"<\/strong> and <strong>\"out-turn\"<\/strong> can be ascertained directly.<\/span><\/li>\r\n <li><span class=\"nl-tag\">Register<\/span><span class=\"nl-text\">Progress is recorded in the <strong>Register of Manufacture (Form CPWA 42)<\/strong>.<\/span><\/li>\r\n <li><span class=\"nl-tag\">Closing<\/span><span class=\"nl-text\">Accounts must <strong>not remain open indefinitely<\/strong> \u2014 seasonal operations are closed as the season ends; continuous operations are closed periodically but <strong>at least once a year<\/strong>.<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"c12-ops\">\r\n <span class=\"section-badge amber\">§ Para 12.2<\/span>\r\n <h3>Operation charges<\/h3>\r\n <\/div>\r\n\r\n <p>A Manufacture Account is debited directly with <strong>(1) the value of raw materials<\/strong> issued from stock or otherwise, <strong>(2) the cost of labour<\/strong> employed, and <strong>(3) other incidental charges<\/strong> of the operations.<\/p>\r\n\r\n <div class=\"callout amber\">\r\n <div class=\"callout-label\">Special incidental (capital) charges (12.2.2)<\/div>\r\n <ul class=\"note-list amber\" style=\"margin:0;\">\r\n <li><span class=\"nl-tag\">(a)<\/span><span class=\"nl-text\">Capital charges (land, kilns, special plant) for a manufacture <strong>within a single season<\/strong> are debited <strong>wholly<\/strong> to that manufacture's account.<\/span><\/li>\r\n <li><span class=\"nl-tag\">(b)<\/span><span class=\"nl-text\">For a manufacture <strong>over more than one season<\/strong>, capital charges first go to a special account under the sub-head <strong>\"Land, Kilns, etc.\" of the Stock Account<\/strong>, recovered in <strong>suitable instalments<\/strong> by debit to each season's Operation Account.<\/span><\/li>\r\n <li><span class=\"nl-tag\">(c)<\/span><span class=\"nl-text\">If undertaken <strong>on behalf of others<\/strong>, establishment \/ tools & plant charges are levied if leviable under the rules (Appendix 4).<\/span><\/li>\r\n <li><span class=\"nl-tag\">(d)<\/span><span class=\"nl-text\">Otherwise <strong>no charge<\/strong> for general establishment, ordinary T&P, or interest on capital cost \u2014 though all these are included in any <strong>proforma<\/strong> accounts comparing departmental cost with suppliers' rates.<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n <p><strong>Road metal digging is NOT treated as a manufacture account<\/strong> \u2014 the charges for land and quarries follow paragraph 7.4.5.<\/p>\r\n\r\n <div class=\"section-heading-block\" id=\"c12-general\">\r\n <span class=\"section-badge purple\">§ Para 12.3<\/span>\r\n <h3>The general account \u2014 manufacture as a suspense head<\/h3>\r\n <\/div>\r\n\r\n <div class=\"callout purple\">\r\n <div class=\"callout-label\">How manufacture sits within the Stock Suspense Account<\/div>\r\n <ul class=\"note-list purple\" style=\"margin:0;\">\r\n <li><span class=\"nl-tag\">Nature<\/span><span class=\"nl-text\">A Manufacture Account is <strong>essentially a suspense account<\/strong> \u2014 its cost cannot be cleared finally until operations close; it is recorded under a distinct sub-head <strong>\"Manufacture\"<\/strong> of the Stock Suspense Account.<\/span><\/li>\r\n <li><span class=\"nl-tag\">Operations<\/span><span class=\"nl-text\"><strong>\"Operations\" charges<\/strong> are shown as <strong>receipts of Stock<\/strong> under \"Manufacture\", while the stock material issued to manufacture is simultaneously treated as an <strong>issue of Stock<\/strong>.<\/span><\/li>\r\n <li><span class=\"nl-tag\">Out-turn<\/span><span class=\"nl-text\">All <strong>out-turn<\/strong> is first brought formally on to the Stock account by crediting its value to \"Manufacture\" and showing the articles as receipts of Stock.<\/span><\/li>\r\n <li><span class=\"nl-tag\">No 10%<\/span><span class=\"nl-text\"><strong>No supervision charge<\/strong> is leviable on materials manufactured on behalf of others that are passed formally through the Stock account.<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n \r\n <div class=\"ix\" id=\"quiz12\">\r\n <div class=\"ix-head\">\r\n <span class=\"ix-chip\">Self-test<\/span>\r\n <h4>Chapter 12 Quiz \u2014 manufacture accounts<\/h4>\r\n <\/div>\r\n <div class=\"ix-body\">\r\n <p class=\"ix-help\">Five questions from Chapter 12. Pick an answer to lock it; the explanation appears below.<\/p>\r\n <div id=\"quizStage12\"><\/div>\r\n <div class=\"quiz-foot\">\r\n <span class=\"quiz-score\" id=\"quizScore12\">Score 0 \/ 0<\/span>\r\n <button class=\"quiz-btn\" id=\"quizNext12\" disabled>Next →<\/button>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"recap\" id=\"c12-recap\">\r\n <div class=\"recap-title\">⚡ Chapter 12 \u2014 Quick Recap<\/div>\r\n <table>\r\n <thead><tr><th>Concept<\/th><th>Key Fact<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td>Register of Manufacture<\/td><td><strong>Form CPWA 42<\/strong>; job card per job (operation & out-turn)<\/td><\/tr>\r\n <tr><td>Closing<\/td><td>Seasonal → at season-end; continuous → <strong>at least once a year<\/strong><\/td><\/tr>\r\n <tr><td>Debits to the account<\/td><td>Raw materials + labour + incidental charges<\/td><\/tr>\r\n <tr><td>Multi-season capital charges<\/td><td>To sub-head <strong>\"Land, Kilns, etc.\"<\/strong>, recovered in instalments<\/td><\/tr>\r\n <tr><td>Road metal digging<\/td><td><strong>Not<\/strong> a manufacture account (para 7.4.5)<\/td><\/tr>\r\n <tr><td>Nature of the account<\/td><td>A <strong>suspense account<\/strong> \u2014 sub-head \"Manufacture\" of Stock<\/td><\/tr>\r\n <tr><td>Supervision charge for others<\/td><td><strong>Not<\/strong> leviable when passed through Stock<\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n <\/div>\r\n\r\n <\/section>\r\n\r\n \r\n <section class=\"chapter-pane\" id=\"pane-ch13\" data-chapter=\"13\">\r\n\r\n <div class=\"chapter-heading-block\" id=\"c13-intro\">\r\n <span class=\"chapter-badge\">CH 13 \u00b7 SUSPENSE ACCOUNTS<\/span>\r\n <h2>Suspense Accounts<\/h2>\r\n <\/div>\r\n\r\n <div class=\"def-card\">\r\n <div class=\"def-label\">Para 13.1.1 \u2014 the suspense architecture<\/div>\r\n <div class=\"def-text\">\r\n Under the Minor Head <strong>\"799 \u2013 Suspense\"<\/strong> (within functional Budgeted Major Heads such as 2059-Public Works in the Consolidated Fund) sit up to three sub-heads. They are of a <strong>temporary character<\/strong> \u2014 every transaction is ultimately removed by payment, recovery or adjustment, and the credits are treated as a <strong>reduction of expenditure<\/strong>.\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"callout teal\">\r\n <div class=\"callout-label\">The suspense heads at a glance<\/div>\r\n <ul class=\"note-list teal\" style=\"margin:0;\">\r\n <li><span class=\"nl-tag\">799(1)<\/span><span class=\"nl-text\"><strong>Stock<\/strong> \u2014 materials held for general purposes.<\/span><\/li>\r\n <li><span class=\"nl-tag\">799(2)<\/span><span class=\"nl-text\"><strong>Miscellaneous Works Advances<\/strong> \u2014 recoverable items pending clearance.<\/span><\/li>\r\n <li><span class=\"nl-tag\">799(3)<\/span><span class=\"nl-text\"><strong>Workshop Suspense<\/strong> \u2014 direct outlay on workshop jobs.<\/span><\/li>\r\n <li><span class=\"nl-tag\">8658\/129<\/span><span class=\"nl-text\"><strong>Material Purchase Settlement Suspense Account<\/strong> (Public Account) \u2014 settles suppliers' dues when not paid in the month of receipt.<\/span><\/li>\r\n <li><span class=\"nl-tag\">8658\/107<\/span><span class=\"nl-text\"><strong>Cash Settlement Suspense Account<\/strong> \u2014 inter-departmental transactions with the Cabinet Secretariat & Ministry of Defence.<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"c13-mpssa\">\r\n <span class=\"section-badge gold\">§ Para 13.2<\/span>\r\n <h3>Material Purchase Settlement Suspense Account (MPSSA)<\/h3>\r\n <\/div>\r\n\r\n <div class=\"callout gold\">\r\n <div class=\"callout-label\">How \"129 \u2013 MPSSA\" under \"8658\" operates<\/div>\r\n <ul class=\"note-list gold\" style=\"margin:0;\">\r\n <li><span class=\"nl-tag\">Credit<\/span><span class=\"nl-text\">Value credited <strong>immediately<\/strong> if materials are for a <strong>specific work<\/strong> (so the work's account takes cognizance at once), or <strong>on closing the month<\/strong> if for <strong>stock<\/strong> and unpaid (to keep quantity and value accounts in agreement).<\/span><\/li>\r\n <li><span class=\"nl-tag\">53A<\/span><span class=\"nl-text\">A single <strong>Omnibus Transfer Entry Order (Form 53A)<\/strong> may cover all stores purchased for specific works in a sub-division during a month, written up as each transaction occurs.<\/span><\/li>\r\n <li><span class=\"nl-tag\">Estimate<\/span><span class=\"nl-text\">If the actual value is not known, an <strong>estimated figure<\/strong> is adopted, the difference adjusted later by plus\/minus credit.<\/span><\/li>\r\n <li><span class=\"nl-tag\">Clear<\/span><span class=\"nl-text\">On payment\/adjustment the amount is a <strong>minus credit<\/strong> to \"129-MPSSA\", clearing the outstanding credit; unclaimed balances follow the deposit-lapse procedure (para 15.4.1).<\/span><\/li>\r\n <li><span class=\"nl-tag\">Form 67<\/span><span class=\"nl-text\">Kept in the <strong>Suspense Register (Form 67)<\/strong> on separate folios for (1) Purchases for Stock and (2) Purchases for specific works.<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"c13-stock\">\r\n <span class=\"section-badge amber\">§ Para 13.3<\/span>\r\n <h3>Stock<\/h3>\r\n <\/div>\r\n\r\n <p>The head <strong>\"Stock\"<\/strong> is opened in divisions maintaining stock for general purposes (and where no stock is kept, only when manufacture operations are undertaken). It is <strong>debited<\/strong> with all acquisition and manufacture expenditure and <strong>credited<\/strong> with the value of materials issued, sold or transferred; the balance is the book value of materials in stock plus unadjusted manufacture charges. The money limit for the <strong>stock reserve<\/strong> applies only to materials acquired\/manufactured for stock \u2014 excesses are permissible only from unadjusted manufacture on sanctioned works.<\/p>\r\n\r\n <div class=\"callout amber\">\r\n <div class=\"callout-label\">The eleven sub-heads of the Stock account (13.3.4)<\/div>\r\n <p style=\"margin:0 0 12px;\">The first eight may be replaced locally by other suitable heads if necessary; the \"Handling and other Incidental Charges\" balance is brought to nil at the time of profit\/loss adjustment (para 7.2.34):<\/p>\r\n <ol class=\"parts-list decimal amber\" style=\"margin:0;\">\r\n <li>Small Stores<\/li>\r\n <li>Building Materials<\/li>\r\n <li>Timber<\/li>\r\n <li>Metals<\/li>\r\n <li>Fuel<\/li>\r\n <li>Painters' Stores<\/li>\r\n <li>House Fittings<\/li>\r\n <li>Miscellaneous Stores<\/li>\r\n <li>Land, Kilns, etc.<\/li>\r\n <li>Manufacture<\/li>\r\n <li>Handling & other Incidental Charges<\/li>\r\n <\/ol>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"c13-mwa\">\r\n <span class=\"section-badge red\">§ Para 13.4<\/span>\r\n <h3>Miscellaneous Works Advances<\/h3>\r\n <\/div>\r\n\r\n <div class=\"callout red\">\r\n <div class=\"callout-label\">The four classes of transactions (13.4.1)<\/div>\r\n <ul class=\"note-list red\" style=\"margin:0;\">\r\n <li><span class=\"nl-tag\">(1)<\/span><span class=\"nl-text\"><strong>Sales on credit<\/strong> \u2014 value (plus recoverable supervision charges) debited here so stock\/work accounts stay correct and recovery is watched.<\/span><\/li>\r\n <li><span class=\"nl-tag\">(2)<\/span><span class=\"nl-text\"><strong>Expenditure on Deposit Works in excess of deposits received<\/strong> \u2014 charged here annually pending recovery (action taken at once).<\/span><\/li>\r\n <li><span class=\"nl-tag\">(3)<\/span><span class=\"nl-text\"><strong>Losses, retrenchments, errors etc.<\/strong> \u2014 deficiencies\/actual losses of cash or stock, errors awaiting adjustment, recoverable retrenchments from Government servants.<\/span><\/li>\r\n <li><span class=\"nl-tag\">(4)<\/span><span class=\"nl-text\"><strong>Other items<\/strong> \u2014 debits whose allocation is unknown or cannot be adjusted until recovery\/settlement\/write-off (e.g. municipal taxes paid for licensees pending recovery).<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n <p>Items are cleared by <strong>actual recovery or by sanctioned transfer<\/strong>; an item that becomes irrecoverable is <strong>not transferred until ordered to be written off<\/strong>. Detailed accounts are in <strong>Form 67<\/strong>; for the deposit-work class, details are taken from the <strong>Schedule of Deposit Works (Form 65)<\/strong>. (Note: no charge is debited here merely for absence of sanction or appropriation, except class (2).)<\/p>\r\n\r\n <div class=\"section-heading-block\" id=\"c13-workshop\">\r\n <span class=\"section-badge purple\">§ Para 13.5<\/span>\r\n <h3>Workshop Suspense<\/h3>\r\n <\/div>\r\n\r\n <ul class=\"icon-list\">\r\n <li><span class=\"ico\">🏭<\/span><span><strong>13.5.1 \u2014 what passes through it:<\/strong> all <strong>direct outlay<\/strong> on jobs and other workshop operations passes through \"Workshop Suspense\", with a <strong>separate account per job\/operation<\/strong> so general charges can be distributed before the recoverable cost is fixed.<\/span><\/li>\r\n <li><span class=\"ico\">♻️<\/span><span><strong>13.5.2 \u2014 removal:<\/strong> recorded expenditure leaves the suspense head only when (and to the extent) an adjustment is made against the deposit received or the service head concerned; transfers between jobs are made by <strong>plus and minus debit<\/strong> entries.<\/span><\/li>\r\n <li><span class=\"ico\">✅<\/span><span><strong>13.5.3 \u2014 completion:<\/strong> on completing a job, outstanding charges are debited to the head concerned as soon as possible; where this cannot be done (e.g. excess over deposit), the unadjusted amount is transferred to <strong>Miscellaneous Works Advances<\/strong> pending settlement.<\/span><\/li>\r\n <\/ul>\r\n\r\n \r\n <div class=\"ix\" id=\"quiz13\">\r\n <div class=\"ix-head\">\r\n <span class=\"ix-chip\">Self-test<\/span>\r\n <h4>Chapter 13 Quiz \u2014 suspense accounts<\/h4>\r\n <\/div>\r\n <div class=\"ix-body\">\r\n <p class=\"ix-help\">Seven questions from Chapter 13. Pick an answer to lock it; the explanation appears below.<\/p>\r\n <div id=\"quizStage13\"><\/div>\r\n <div class=\"quiz-foot\">\r\n <span class=\"quiz-score\" id=\"quizScore13\">Score 0 \/ 0<\/span>\r\n <button class=\"quiz-btn\" id=\"quizNext13\" disabled>Next →<\/button>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"recap\" id=\"c13-recap\">\r\n <div class=\"recap-title\">⚡ Chapter 13 \u2014 Quick Recap<\/div>\r\n <table>\r\n <thead><tr><th>Concept<\/th><th>Key Fact<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td>Three \"799-Suspense\" sub-heads<\/td><td><strong>Stock \u00b7 Misc. Works Advances \u00b7 Workshop Suspense<\/strong><\/td><\/tr>\r\n <tr><td>Suspense credits<\/td><td>Treated as <strong>reduction of expenditure<\/strong><\/td><\/tr>\r\n <tr><td>MPSSA head<\/td><td><strong>129<\/strong> under <strong>8658<\/strong> \u2014 suppliers' dues unpaid in month of receipt<\/td><\/tr>\r\n <tr><td>Cash Settlement Suspense<\/td><td><strong>107<\/strong> under 8658 \u2014 Cabinet Secretariat & Defence<\/td><\/tr>\r\n <tr><td>Omnibus Transfer Entry Order<\/td><td><strong>Form 53A<\/strong>; Suspense Register <strong>Form 67<\/strong><\/td><\/tr>\r\n <tr><td>Stock sub-heads<\/td><td><strong>Eleven<\/strong>, incl. Land\/Kilns, Manufacture, Handling charges<\/td><\/tr>\r\n <tr><td>Misc. Works Advances \u2014 4 classes<\/td><td>Sales on credit \u00b7 Deposit-work excess \u00b7 Losses\/errors \u00b7 Other items<\/td><\/tr>\r\n <tr><td>Workshop job completion<\/td><td>Excess over deposit → <strong>Misc. Works Advances<\/strong><\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n <\/div>\r\n\r\n <\/section>\r\n \r\n <section class=\"chapter-pane\" id=\"pane-ch14\" data-chapter=\"14\">\r\n\r\n <div class=\"chapter-heading-block\" id=\"c14-intro\">\r\n <span class=\"chapter-badge\">CH 14 \u00b7 WORKSHOP ACCOUNTS<\/span>\r\n <h2>Workshop Accounts<\/h2>\r\n <\/div>\r\n\r\n <div class=\"def-card\">\r\n <div class=\"def-label\">Para 14.1 \u2014 what accounts a workshop keeps<\/div>\r\n <div class=\"def-text\">\r\n The accounts depend on the <strong>size of the shop<\/strong>: a <strong>small shop<\/strong> (repairs of T&P or small manufacture) uses the forms for repair works or manufacture; <strong>larger workshops<\/strong> with special plant are treated as separate sub-divisions\/divisions \u2014 kept on a <strong>quasi-commercial<\/strong> system if commercial in character, or on this Chapter's rules if run mainly for departmental purposes.\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"callout amber\">\r\n <div class=\"callout-label\">The estimate & the rule on recovery (14.1.4 \u2013 14.1.5)<\/div>\r\n <ul class=\"note-list amber\" style=\"margin:0;\">\r\n <li><span class=\"nl-tag\">Estimate<\/span><span class=\"nl-text\">Every job needs a <strong>sanctioned estimate of cost<\/strong> (covering all charges incl. indirect percentages), accepted by the indenting party. The amount realised is based on <strong>actual cost<\/strong> incl. indirect charges, while the limit the officer-in-charge may incur without further authority is the <strong>accepted estimate<\/strong>.<\/span><\/li>\r\n <li><span class=\"nl-tag\">Pay first<\/span><span class=\"nl-text\">No work is undertaken for <strong>municipalities or private parties<\/strong> until the <strong>whole estimated cost<\/strong> (incl. supervision, profit) has been paid; relaxable for Government offices on an undertaking to pay actual charges (deducted from pay).<\/span><\/li>\r\n <li><span class=\"nl-tag\">Pending<\/span><span class=\"nl-text\">The cost of operations is charged monthly to <strong>\"Miscellaneous Works Advances\"<\/strong> pending recovery.<\/span><\/li>\r\n <li><span class=\"nl-tag\">Undertaking<\/span><span class=\"nl-text\">Before work commences, an <strong>undertaking is taken from the party<\/strong> that it will <strong>not hold the Department responsible for loss by fire, theft or any unforeseen factor<\/strong>.<\/span><\/li>\r\n <li><span class=\"nl-tag\">Revised<\/span><span class=\"nl-text\">If the original estimate is <strong>likely to be appreciably exceeded<\/strong>, a <strong>revised estimate<\/strong> must be prepared and got accepted before the extra cost is incurred.<\/span><\/li>\r\n <li><span class=\"nl-tag\">Multi-yr<\/span><span class=\"nl-text\">Where a job for another division\/department\/Government is likely to <strong>extend beyond one financial year<\/strong>, the <strong>cost limit for each financial year is settled beforehand<\/strong>.<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"c14-charges\">\r\n <span class=\"section-badge teal\">§ Para 14.2<\/span>\r\n <h3>Direct & indirect charges<\/h3>\r\n <\/div>\r\n\r\n <p>Capital charges on buildings, plant, machinery and stock \u2014 and their maintenance and the general establishment \u2014 are accounted for as <strong>ordinary Public Works transactions<\/strong> under the major head concerned (2059\/0059 for Civil Works; 4701\/0701\/2701 for irrigation). All <strong>other operating expenses<\/strong> are debitable to the jobs and pass through the suspense head <strong>\"Workshop Suspense\"<\/strong>: charges exclusive to a job are debited at once, general charges are apportioned by a definite procedure.<\/p>\r\n\r\n <div class=\"callout teal\">\r\n <div class=\"callout-label\">Settlement & the indirect-charge percentages (14.2.4 \u2013 14.2.5)<\/div>\r\n <ul class=\"note-list teal\" style=\"margin:0;\">\r\n <li><span class=\"nl-tag\">Monthly<\/span><span class=\"nl-text\">Job costs are cleared\/adjusted <strong>month by month<\/strong> \u2014 except a job may be settled <strong>once a year in March<\/strong> (or earlier if completed) when the <strong>total annual cost is not larger than Rs 500<\/strong> or monthly settlement is inconvenient to the indenting party.<\/span><\/li>\r\n <li><span class=\"nl-tag\">(a)\u2013(e)<\/span><span class=\"nl-text\">Each job is debited directly (not via Workshop Suspense) with percentages for indirect charges: <strong>(a) supervision, (b) interest on capital cost, (c) maintenance, (d) depreciation, (e) establishment charges<\/strong> (incl. \u00bc% audit & accounts).<\/span><\/li>\r\n <li><span class=\"nl-tag\">Bases<\/span><span class=\"nl-text\"><strong>Supervision %<\/strong> is on the <strong>value of materials<\/strong> issued to the job; the others on the <strong>total cost of labour and stores<\/strong>; a <strong>profit %<\/strong> is usual except for jobs for other Government divisions.<\/span><\/li>\r\n <li><span class=\"nl-tag\">103<\/span><span class=\"nl-text\">Establishment % on works for other Governments\/Local Funds\/Private Parties is a <strong>revenue receipt<\/strong> credited to <strong>\"103-Recovery of percentage charges\"<\/strong> under 0059-Public Works.<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"c14-annual\">\r\n <span class=\"section-badge purple\">§ Para 14.3<\/span>\r\n <h3>The annual proforma account<\/h3>\r\n <\/div>\r\n\r\n <div class=\"cat-grid three\">\r\n <div class=\"cat-card a\">\r\n <div class=\"cat-label\">(i)<\/div>\r\n <div class=\"cat-title\">Capital Account<\/div>\r\n <p>Values (after depreciation) of buildings, machinery, plant & stock, plus the outstanding Workshop Suspense balance.<\/p>\r\n <\/div>\r\n <div class=\"cat-card b\">\r\n <div class=\"cat-label\">(ii)<\/div>\r\n <div class=\"cat-title\">Out-turn Account<\/div>\r\n <p>Charges on labour, stores and the general & indirect charges, in the necessary detail.<\/p>\r\n <\/div>\r\n <div class=\"cat-card d\">\r\n <div class=\"cat-label\">(iii)<\/div>\r\n <div class=\"cat-title\">Profit & Loss Account<\/div>\r\n <p>Actual working liabilities (interest, maintenance, depreciation, establishment) vs the percentage charges recovered.<\/p>\r\n <\/div>\r\n <\/div>\r\n\r\n <p>The <strong>Chief Controller of Accounts<\/strong> reviews the annual accounts in consultation with the officer-in-charge, reporting on the financial working and the need to revise the percentages fixed under 14.2.5.<\/p>\r\n\r\n \r\n <div class=\"ix\" id=\"quiz14\">\r\n <div class=\"ix-head\">\r\n <span class=\"ix-chip\">Self-test<\/span>\r\n <h4>Chapter 14 Quiz \u2014 workshop accounts<\/h4>\r\n <\/div>\r\n <div class=\"ix-body\">\r\n <p class=\"ix-help\">Six questions from Chapter 14. Pick an answer to lock it; the explanation appears below.<\/p>\r\n <div id=\"quizStage14\"><\/div>\r\n <div class=\"quiz-foot\">\r\n <span class=\"quiz-score\" id=\"quizScore14\">Score 0 \/ 0<\/span>\r\n <button class=\"quiz-btn\" id=\"quizNext14\" disabled>Next →<\/button>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"recap\" id=\"c14-recap\">\r\n <div class=\"recap-title\">⚡ Chapter 14 \u2014 Quick Recap<\/div>\r\n <table>\r\n <thead><tr><th>Concept<\/th><th>Key Fact<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td>Small shop accounts<\/td><td>Kept on <strong>repair-work \/ manufacture<\/strong> forms<\/td><\/tr>\r\n <tr><td>Work for private parties<\/td><td>Whole estimated cost <strong>paid in advance<\/strong><\/td><\/tr>\r\n <tr><td>Direct job charges<\/td><td>Through suspense head <strong>\"Workshop Suspense\"<\/strong><\/td><\/tr>\r\n <tr><td>Annual settlement allowed if<\/td><td>Total cost <strong>not larger than Rs 500<\/strong>, or monthly inconvenient<\/td><\/tr>\r\n <tr><td>Indirect-charge percentages<\/td><td>Supervision \u00b7 interest \u00b7 maintenance \u00b7 depreciation \u00b7 establishment<\/td><\/tr>\r\n <tr><td>Supervision % basis<\/td><td>On the <strong>value of materials<\/strong> issued to the job<\/td><\/tr>\r\n <tr><td>Establishment % for others<\/td><td>Revenue receipt → <strong>\"103-Recovery of percentage charges\"<\/strong><\/td><\/tr>\r\n <tr><td>Annual proforma accounts<\/td><td><strong>Capital \u00b7 Out-turn \u00b7 Profit & Loss<\/strong>; reviewed by the CCA<\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n <\/div>\r\n\r\n <\/section>\r\n\r\n \r\n <section class=\"chapter-pane\" id=\"pane-ch15\" data-chapter=\"15\">\r\n\r\n <div class=\"chapter-heading-block\" id=\"c15-intro\">\r\n <span class=\"chapter-badge\">CH 15 \u00b7 DEPOSITS<\/span>\r\n <h2>Deposits<\/h2>\r\n <\/div>\r\n\r\n <div class=\"callout slate\">\r\n <div class=\"callout-label\">Two kinds of deposit transaction (15.1.1)<\/div>\r\n <ul class=\"note-list slate\" style=\"margin:0;\">\r\n <li><span class=\"nl-tag\">1<\/span><span class=\"nl-text\"><strong>Public Works Deposits<\/strong> \u2014 pass through the regular accounts; five classes: (a) cash security of subordinates, (b) cash security of contractors, (c) deposit for work (other than Takavi) to be done, (d) sums due to contractors on closed accounts, (e) miscellaneous deposits.<\/span><\/li>\r\n <li><span class=\"nl-tag\">2<\/span><span class=\"nl-text\"><strong>Interest-bearing securities<\/strong> \u2014 deposited by subordinates and contractors; these <strong>do not pass through the regular accounts<\/strong> of the division.<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"c15-security\">\r\n <span class=\"section-badge amber\">§ Para 15.2<\/span>\r\n <h3>Security deposits<\/h3>\r\n <\/div>\r\n\r\n <p>Security deposits are covered by a <strong>bond or agreement<\/strong> setting the conditions of holding, refund or appropriation, referenced in the Deposit Register or Register of Securities. The Code recognises a long list of interest-bearing forms \u2014 Government promissory notes & stock certificates (accepted at <strong>5% below market price or face value, whichever is less<\/strong>), Post Office certificates, Pass Books, municipal\/Port Trust debentures, bank deposit receipts, bank guarantee bonds, Kisan Vikas Patra, and more.<\/p>\r\n\r\n <div class=\"callout amber\">\r\n <div class=\"callout-label\">Key security-deposit rules<\/div>\r\n <ul class=\"note-list amber\" style=\"margin:0;\">\r\n <li><span class=\"nl-tag\">Fidelity<\/span><span class=\"nl-text\">A <strong>Fidelity Bond (Form GFR 34)<\/strong> may be accepted from a <strong>Government servant but NOT from a private party<\/strong>.<\/span><\/li>\r\n <li><span class=\"nl-tag\">Bank G.<\/span><span class=\"nl-text\"><strong>Bank guarantee bonds<\/strong> are an acceptable form of security; the acceptance ceiling is graded by officer rank (e.g. guarantees up to <strong>Rs 5 crore<\/strong> by the higher executive officers), and <strong>10-year Social Security \/ National Savings Certificates<\/strong> may also be pledged.<\/span><\/li>\r\n <li><span class=\"nl-tag\">Urban bank<\/span><span class=\"nl-text\"><strong>Cheques\/drafts of big Urban Banks<\/strong> whose <strong>working capital exceeds Rs 5 crore<\/strong> are acceptable; a cheque\/draft from a private party must be <strong>encashed and the amount credited as security before the work is entrusted<\/strong>.<\/span><\/li>\r\n <li><span class=\"nl-tag\">In name<\/span><span class=\"nl-text\">Post Office certificates are accepted (with the Postmaster's sanction) at their <strong>surrender value<\/strong> at the time of tender, and certificates <strong>not held in the name of the person furnishing the security are not accepted<\/strong>.<\/span><\/li>\r\n <li><span class=\"nl-tag\">Convert<\/span><span class=\"nl-text\">Cash deposits may be converted into interest-bearing forms only if the depositor <strong>desires it in writing<\/strong> and it is permissible under the rules and the bond.<\/span><\/li>\r\n <li><span class=\"nl-tag\">8443<\/span><span class=\"nl-text\">Percentage deductions from contractors' bills are credited to <strong>\"8443-Civil Deposits-108-Public Works Deposits\"<\/strong>; but if the amount per work is so small (limit <strong>Rs 500 per work<\/strong>) it may be withheld and shown under <strong>\"Contractors-Other Transactions\"<\/strong> of the work.<\/span><\/li>\r\n <li><span class=\"nl-tag\">Refund<\/span><span class=\"nl-text\">No security is repaid\/retransferred without <strong>competent authority's orders<\/strong>, except per the agreement\/bond; the depositor's acknowledgement is always obtained.<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"c15-lapsed\">\r\n <span class=\"section-badge red\">§ Para 15.4<\/span>\r\n <h3>Lapsed & confiscated deposits<\/h3>\r\n <\/div>\r\n\r\n <div class=\"callout red\">\r\n <div class=\"callout-label\">What lapses to Government at the close of March (15.4.1)<\/div>\r\n <ul class=\"note-list red\" style=\"margin:0;\">\r\n <li><span class=\"nl-tag\">(i)<\/span><span class=\"nl-text\">Deposits <strong>not exceeding Rs 25<\/strong> unclaimed for <strong>one whole account year<\/strong> (or such residuary balances).<\/span><\/li>\r\n <li><span class=\"nl-tag\">(ii)<\/span><span class=\"nl-text\">All deposits or balances <strong>above Rs 25<\/strong> unclaimed for <strong>more than three complete account years<\/strong> (Rule 189, CGRP 1983).<\/span><\/li>\r\n <li><span class=\"nl-tag\">Excepted<\/span><span class=\"nl-text\">Items under <strong>litigation or arbitration<\/strong> are <strong>not<\/strong> deemed unclaimed \u2014 they are listed separately; the claim needs <strong>PAO pre-check<\/strong> before repayment.<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n <p>Before a lapsed\/confiscated deposit is credited to Government, the original realisation is traced to prevent a double claim. A lapsed or confiscated deposit cannot be repaid <strong>without pre-check by the Pay and Accounts Officer<\/strong>, who confirms the item was received, was credited as lapsed\/confiscated, and the claimant's identity and title are certified by the Divisional Officer.<\/p>\r\n\r\n <div class=\"section-heading-block\" id=\"c15-accounts\">\r\n <span class=\"section-badge purple\">§ Para 15.5 \u2013 15.6<\/span>\r\n <h3>The accounts & their forms<\/h3>\r\n <\/div>\r\n\r\n <table class=\"compare-table\">\r\n <colgroup><col style=\"width:38%\"><col style=\"width:42%\"><col style=\"width:20%\"><\/colgroup>\r\n <thead><tr><th>Record<\/th><th>What it does<\/th><th>Form<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td class=\"label-cell\">Deposit Register<\/td><td>Month-by-month receipts, adjustments & closing balance of each deposit item (same form as the Suspense Register).<\/td><td class=\"code-cell\">CPWA 67<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Schedule of Deposits<\/td><td>Monthly extract for the PAO \u2014 Part I (account by class) + Part II (detailed extracts).<\/td><td class=\"code-cell\">CPWA 79<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Schedule of Deposit Works<\/td><td>Detailed account of deposits for works to be done.<\/td><td class=\"code-cell\">CPWA 65<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Register \/ Account of Interest-bearing Securities<\/td><td>Receipt & disposal of securities (Register); annual account for the PAO.<\/td><td class=\"code-cell\">CPWA 85 \/ 86<\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n\r\n \r\n <div class=\"ix\" id=\"quiz15\">\r\n <div class=\"ix-head\">\r\n <span class=\"ix-chip\">Self-test<\/span>\r\n <h4>Chapter 15 Quiz \u2014 deposits<\/h4>\r\n <\/div>\r\n <div class=\"ix-body\">\r\n <p class=\"ix-help\">Seven questions from Chapter 15. Pick an answer to lock it; the explanation appears below.<\/p>\r\n <div id=\"quizStage15\"><\/div>\r\n <div class=\"quiz-foot\">\r\n <span class=\"quiz-score\" id=\"quizScore15\">Score 0 \/ 0<\/span>\r\n <button class=\"quiz-btn\" id=\"quizNext15\" disabled>Next →<\/button>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"recap\" id=\"c15-recap\">\r\n <div class=\"recap-title\">⚡ Chapter 15 \u2014 Quick Recap<\/div>\r\n <table>\r\n <thead><tr><th>Concept<\/th><th>Key Fact<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td>Two kinds of deposit<\/td><td><strong>Public Works Deposits<\/strong> (regular accounts) \u00b7 <strong>Interest-bearing securities<\/strong> (outside)<\/td><\/tr>\r\n <tr><td>Govt securities accepted at<\/td><td><strong>5% below market price or face value<\/strong>, whichever is less<\/td><\/tr>\r\n <tr><td>Fidelity Bond (GFR 34)<\/td><td>From a <strong>Govt servant only<\/strong>, not a private party<\/td><\/tr>\r\n <tr><td>Percentage deductions<\/td><td>Credited to <strong>8443-Civil Deposits-108-PW Deposits<\/strong><\/td><\/tr>\r\n <tr><td>Small security withheld (\u2264 Rs 500\/work)<\/td><td>Shown under <strong>\"Contractors-Other Transactions\"<\/strong><\/td><\/tr>\r\n <tr><td>Lapse \u2014 \u2264 Rs 25<\/td><td>Unclaimed for <strong>one<\/strong> account year<\/td><\/tr>\r\n <tr><td>Lapse \u2014 > Rs 25<\/td><td>Unclaimed for <strong>more than three<\/strong> account years (Rule 189)<\/td><\/tr>\r\n <tr><td>Repaying a lapsed deposit<\/td><td>Needs <strong>PAO pre-check<\/strong><\/td><\/tr>\r\n <tr><td>Deposit Register \/ Schedule<\/td><td><strong>CPWA 67<\/strong> \/ <strong>CPWA 79<\/strong>; securities <strong>85 \/ 86<\/strong><\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n <\/div>\r\n\r\n <\/section>\r\n \r\n <section class=\"chapter-pane\" id=\"pane-ch16\" data-chapter=\"16\">\r\n\r\n <div class=\"chapter-heading-block\" id=\"c16-intro\">\r\n <span class=\"chapter-badge\">CH 16 \u00b7 NON-GOVERNMENT WORKS<\/span>\r\n <h2>Non-Government Works<\/h2>\r\n <\/div>\r\n\r\n <div class=\"callout slate\">\r\n <div class=\"callout-label\">The three classes (16.1.1)<\/div>\r\n <ul class=\"note-list slate\" style=\"margin:0;\">\r\n <li><span class=\"nl-tag\">1<\/span><span class=\"nl-text\"><strong>Deposit Works<\/strong> \u2014 executed against a deposit advanced by the party.<\/span><\/li>\r\n <li><span class=\"nl-tag\">2<\/span><span class=\"nl-text\"><strong>Local Loan Works<\/strong> \u2014 financed against a sanctioned loan.<\/span><\/li>\r\n <li><span class=\"nl-tag\">3<\/span><span class=\"nl-text\"><strong>Takavi Works<\/strong> \u2014 works for cultivators, recoverable like land revenue.<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n <p>Every Non-Government Work needs a <strong>duly sanctioned detailed estimate or requisition<\/strong>, just like a Government Work. Contributions to\/from local bodies are classified under the head most closely connected with the object (GAR 1990, Rule 68); a contribution towards a work that will become Government property is credited as a <strong>revenue receipt<\/strong>, and works already constructed or land already purchased that are <strong>transferred free of charge<\/strong> to a local body need <strong>no readjustment of cost<\/strong> (except Irrigation\/Navigation\/Drainage commercial works).<\/p>\r\n\r\n <div class=\"callout slate\">\r\n <div class=\"callout-label\">Classifying a grant-in-aid by its object (16.1)<\/div>\r\n <ul class=\"note-list slate\" style=\"margin:0;\">\r\n <li><span class=\"nl-tag\">School<\/span><span class=\"nl-text\">A grant for constructing a <strong>school<\/strong> → <strong>2202-General Education<\/strong>.<\/span><\/li>\r\n <li><span class=\"nl-tag\">Drainage<\/span><span class=\"nl-text\">A grant for a <strong>drainage system<\/strong> → <strong>2215-Water Supply & Sanitation<\/strong>.<\/span><\/li>\r\n <li><span class=\"nl-tag\">Road<\/span><span class=\"nl-text\">A grant for a <strong>road<\/strong> → <strong>3054-Roads & Bridges<\/strong>.<\/span><\/li>\r\n <li><span class=\"nl-tag\">General<\/span><span class=\"nl-text\">A grant for <strong>general purposes<\/strong> (e.g. to cover a deficit, or compensation for resumed revenue) → <strong>3604-Compensation & Assignments to Local Bodies and PRIs<\/strong>.<\/span><\/li>\r\n <li><span class=\"nl-tag\">Budget<\/span><span class=\"nl-text\">The yearly budget provision is <strong>restricted to the amount likely to be spent that financial year<\/strong>, and the grant is <strong>not paid in cash<\/strong> to the institution but settled to the CPWD division by Government-account adjustment.<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"c16-deposit\">\r\n <span class=\"section-badge teal\">§ Para 16.2<\/span>\r\n <h3>Deposit Works<\/h3>\r\n <\/div>\r\n\r\n <div class=\"callout teal\">\r\n <div class=\"callout-label\">How a Deposit Work is funded & recorded<\/div>\r\n <ul class=\"note-list teal\" style=\"margin:0;\">\r\n <li><span class=\"nl-tag\">Advance<\/span><span class=\"nl-text\">The party advances the <strong>gross estimated expenditure<\/strong> (lump-sum or instalments), credited to <strong>\"108-Public Works Deposits\" under \"8443-Civil Deposits\"<\/strong>; expenditure is debited up to the deposit, and any <strong>excess<\/strong> goes to \"Misc. Works Advances\" (para 13.4.3).<\/span><\/li>\r\n <li><span class=\"nl-tag\">33\u2153%<\/span><span class=\"nl-text\">For <strong>autonomous bodies financed entirely from Government funds<\/strong> (where receipt is assured), only <strong>33\u2153% of the estimated cost<\/strong> need be deposited in advance, the rest reimbursed via monthly bills.<\/span><\/li>\r\n <li><span class=\"nl-tag\">Form 65<\/span><span class=\"nl-text\">A consolidated monthly record of all Deposit Works is the <strong>Schedule of Deposit Works (Form 65)<\/strong>; refunds of unspent balances are shown as <strong>minus realisations<\/strong>.<\/span><\/li>\r\n <li><span class=\"nl-tag\">Split<\/span><span class=\"nl-text\">Each deposit is rateably divided into <strong>(1) works expenditure<\/strong> and <strong>(2) percentage charges<\/strong> (establishment, T&P, audit, pension), adjusted month by month.<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n <p>The same procedure applies to Deposit Works for <strong>District Boards, Municipal, Cantonment and Port Trust<\/strong> bodies.<\/p>\r\n\r\n <div class=\"section-heading-block\" id=\"c16-loan\">\r\n <span class=\"section-badge amber\">§ Para 16.3<\/span>\r\n <h3>Local Loan Works<\/h3>\r\n <\/div>\r\n\r\n <ul class=\"icon-list\">\r\n <li><span class=\"ico\">🏦<\/span><span><strong>Classification:<\/strong> expenditure incurred against a sanctioned loan is accounted under <strong>\"Loans and Advances pertaining to the Functional Major Head concerned\"<\/strong>, shown in the <strong>Schedule of Debits to Miscellaneous Heads (Form 76)<\/strong> supported by a <strong>Schedule of Works Expenditure (Form 64)<\/strong>.<\/span><\/li>\r\n <li><span class=\"ico\">💵<\/span><span><strong>Timing:<\/strong> all charges debitable to a loan are brought to account <strong>as they occur<\/strong> so the interest may be correctly calculated; percentage charges are likewise adjusted monthly in Form 64.<\/span><\/li>\r\n <\/ul>\r\n\r\n <div class=\"section-heading-block\" id=\"c16-takavi\">\r\n <span class=\"section-badge gold\">§ Para 16.4<\/span>\r\n <h3>Takavi Works<\/h3>\r\n <\/div>\r\n\r\n <div class=\"callout gold\">\r\n <div class=\"callout-label\">What makes Takavi Works different<\/div>\r\n <ul class=\"note-list gold\" style=\"margin:0;\">\r\n <li><span class=\"nl-tag\">No advance<\/span><span class=\"nl-text\">Unlike a Deposit Work, the estimated cost <strong>need NOT be deposited in advance<\/strong> \u2014 if not received in cash, it is recoverable through the <strong>District & Revenue Authorities like arrears of land revenue<\/strong> (though prompt direct recovery is encouraged).<\/span><\/li>\r\n <li><span class=\"nl-tag\">8550<\/span><span class=\"nl-text\">Transactions are recorded under <strong>\"Takavi Works Advances\" under \"8550-Civil Advances-103-Other Departmental Advances\"<\/strong>, and accounted in the <strong>Schedule of Takavi Works (Form 66)<\/strong>.<\/span><\/li>\r\n <li><span class=\"nl-tag\">Closing<\/span><span class=\"nl-text\">Construction\/special-repair accounts are closed on completion; <strong>ordinary maintenance is treated as completed on 31 October<\/strong> each year, later expenditure being a new work of the next takavi year.<\/span><\/li>\r\n <li><span class=\"nl-tag\">Recovery<\/span><span class=\"nl-text\">A certificate (work name, cultivator, authority, total expenditure, cash recovered, net recoverable) is sent in duplicate to the <strong>Collector \/ Deputy Commissioner<\/strong>; accepted amounts are credited to the Takavi Works Advances account by debit to \"Cultivators\".<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n \r\n <div class=\"ix\" id=\"quiz16\">\r\n <div class=\"ix-head\">\r\n <span class=\"ix-chip\">Self-test<\/span>\r\n <h4>Chapter 16 Quiz \u2014 non-government works<\/h4>\r\n <\/div>\r\n <div class=\"ix-body\">\r\n <p class=\"ix-help\">Seven questions from Chapter 16. Pick an answer to lock it; the explanation appears below.<\/p>\r\n <div id=\"quizStage16\"><\/div>\r\n <div class=\"quiz-foot\">\r\n <span class=\"quiz-score\" id=\"quizScore16\">Score 0 \/ 0<\/span>\r\n <button class=\"quiz-btn\" id=\"quizNext16\" disabled>Next →<\/button>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"recap\" id=\"c16-recap\">\r\n <div class=\"recap-title\">⚡ Chapter 16 \u2014 Quick Recap<\/div>\r\n <table>\r\n <thead><tr><th>Concept<\/th><th>Key Fact<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td>Three classes<\/td><td><strong>Deposit Works \u00b7 Local Loan Works \u00b7 Takavi Works<\/strong><\/td><\/tr>\r\n <tr><td>Deposit Work funding<\/td><td>Gross estimated cost advanced → <strong>8443-Civil Deposits-108<\/strong><\/td><\/tr>\r\n <tr><td>Autonomous bodies (Govt-financed)<\/td><td>Only <strong>33\u2153%<\/strong> advance needed<\/td><\/tr>\r\n <tr><td>Schedule of Deposit Works<\/td><td><strong>Form 65<\/strong><\/td><\/tr>\r\n <tr><td>Local Loan Works<\/td><td>Schedule of Debits <strong>Form 76<\/strong> + Works Expenditure <strong>Form 64<\/strong><\/td><\/tr>\r\n <tr><td>Takavi Works \u2014 advance<\/td><td><strong>Not<\/strong> required; recoverable like <strong>arrears of land revenue<\/strong><\/td><\/tr>\r\n <tr><td>Takavi head \/ schedule<\/td><td><strong>8550-Civil Advances-103<\/strong> \/ <strong>Form 66<\/strong><\/td><\/tr>\r\n <tr><td>Takavi maintenance closed<\/td><td>On <strong>31 October<\/strong> each year<\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n <\/div>\r\n\r\n <\/section>\r\n\r\n \r\n <section class=\"chapter-pane\" id=\"pane-ch17\" data-chapter=\"17\">\r\n\r\n <div class=\"chapter-heading-block\" id=\"c17-general\">\r\n <span class=\"chapter-badge\">CH 17 \u00b7 INTER-DIVISION TRANSACTIONS<\/span>\r\n <h2>Transactions with Other Divisions, Departments & Governments<\/h2>\r\n <\/div>\r\n\r\n <div class=\"def-card\">\r\n <div class=\"def-label\">Para 17.1.1 \u2014 the governing source<\/div>\r\n <div class=\"def-text\">\r\n The conditions under which one department may raise <strong>debits against another<\/strong> (same or another Government) for services rendered or articles supplied are governed by <strong>Chapter 4 of the Government Accounting Rules, 1990<\/strong>. The value of public stores issued to other departments is chargeable to them.\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"callout amber\">\r\n <div class=\"callout-label\">Land, residences, prison labour & settlement (17.1.2 \u2013 17.1.9)<\/div>\r\n <ul class=\"note-list amber\" style=\"margin:0;\">\r\n <li><span class=\"nl-tag\">Land<\/span><span class=\"nl-text\">The cost of land acquired by Civil authorities for the PWD is debitable to the PWD as <strong>part of the cost of the works<\/strong>; a special land-acquisition officer's pay\/establishment is similarly part of works cost.<\/span><\/li>\r\n <li><span class=\"nl-tag\">Residences<\/span><span class=\"nl-text\">The licence fee of buildings hired as residences for a Civil <strong>non-commercial department<\/strong> is chargeable in the <strong>PWD accounts<\/strong> (unless placed under another department by Government order).<\/span><\/li>\r\n <li><span class=\"nl-tag\">Prison<\/span><span class=\"nl-text\"><strong>Prison labour<\/strong> on Public Works: <strong>no charge<\/strong> if convicts are on Jail works; otherwise the <strong>full market value<\/strong> of the work (certified by the Divisional Officer) is charged.<\/span><\/li>\r\n <li><span class=\"nl-tag\">Settle<\/span><span class=\"nl-text\">Services\/articles between divisions are settled through <strong>Advance Payments<\/strong> (Stores \/ Service \/ Works Advance, Appendix 7-A); amounts owing to other Governments are paid by <strong>cheque or bank draft<\/strong>.<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"c17-land\">\r\n <span class=\"section-badge teal\">§ Para 17.1.6<\/span>\r\n <h3>Transfer of land & buildings between departments<\/h3>\r\n <\/div>\r\n\r\n <div class=\"callout teal\">\r\n <div class=\"callout-label\">The valuation basis depends on who is on each side<\/div>\r\n <ul class=\"note-list teal\" style=\"margin:0;\">\r\n <li><span class=\"nl-tag\">Land<\/span><span class=\"nl-text\">Transfer of <strong>land<\/strong> between Departments of Government is on a <strong>\"no profit no loss\"<\/strong> basis.<\/span><\/li>\r\n <li><span class=\"nl-tag\">Buildings<\/span><span class=\"nl-text\">Transfer of <strong>buildings\/superstructures<\/strong> is at <strong>present-day cost minus depreciation<\/strong> (valuation obtained from the PWD).<\/span><\/li>\r\n <li><span class=\"nl-tag\">PSU<\/span><span class=\"nl-text\">Allotment of land and recovery of building cost from <strong>public sector undertakings<\/strong> is at <strong>\"market value\"<\/strong> (Appendix 11, GFR 2005).<\/span><\/li>\r\n <li><span class=\"nl-tag\">Union\/State<\/span><span class=\"nl-text\">Transfers between the <strong>Union and State Governments<\/strong> are regulated by <strong>Articles 294, 295, 298 and 299<\/strong> of the Constitution and subsidiary instructions.<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"c17-procedure\">\r\n <span class=\"section-badge purple\">§ Para 17.2<\/span>\r\n <h3>Accounting procedure<\/h3>\r\n <\/div>\r\n\r\n <ul class=\"icon-list\">\r\n <li><span class=\"ico\">💳<\/span><span><strong>17.2.1 \u2014 cash settlements:<\/strong> inter-departmental transactions with the <strong>Cabinet Secretariat & Ministry of Defence<\/strong> are settled in cash (cheque\/draft), routed through the suspense head <strong>\"107-Cash Settlement Suspense Account\" under \"8658\"<\/strong> pending clearance; DGS&D purchases use the \"129-MPSSA\" mechanism.<\/span><\/li>\r\n <li><span class=\"ico\">✅<\/span><span><strong>17.2.3 \u2014 responding to a claim:<\/strong> the responding division <strong>examines every transfer claim<\/strong>; it may <strong>not<\/strong> reject a claim merely because a voucher is wanting, nor partly accept and partly reject. It is rejected altogether <strong>only if it does not pertain to the division<\/strong>; otherwise it is <strong>accepted provisionally in full<\/strong> and any dispute settled separately.<\/span><\/li>\r\n <li><span class=\"ico\">📎<\/span><span><strong>17.2.4 \u2014 support:<\/strong> a transfer to another department must be supported by <strong>proper vouchers<\/strong> or an <strong>Accounts Officer's certificate<\/strong> that the vouchers were audited and passed.<\/span><\/li>\r\n <li><span class=\"ico\">💸<\/span><span><strong>17.2.6 \u2014 inter-divisional:<\/strong> work done for another Division is settled <strong>directly between the divisions<\/strong> by Advance Payment (since 1-4-1993), without the PAO's intervention; vouchers still go to the PAO with the monthly account (Form CPWA 64).<\/span><\/li>\r\n <\/ul>\r\n\r\n \r\n <div class=\"ix\" id=\"quiz17\">\r\n <div class=\"ix-head\">\r\n <span class=\"ix-chip\">Self-test<\/span>\r\n <h4>Chapter 17 Quiz \u2014 inter-division transactions<\/h4>\r\n <\/div>\r\n <div class=\"ix-body\">\r\n <p class=\"ix-help\">Seven questions from Chapter 17. Pick an answer to lock it; the explanation appears below.<\/p>\r\n <div id=\"quizStage17\"><\/div>\r\n <div class=\"quiz-foot\">\r\n <span class=\"quiz-score\" id=\"quizScore17\">Score 0 \/ 0<\/span>\r\n <button class=\"quiz-btn\" id=\"quizNext17\" disabled>Next →<\/button>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"recap\" id=\"c17-recap\">\r\n <div class=\"recap-title\">⚡ Chapter 17 \u2014 Quick Recap<\/div>\r\n <table>\r\n <thead><tr><th>Concept<\/th><th>Key Fact<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td>Inter-departmental debits<\/td><td>Governed by <strong>Chapter 4, GAR 1990<\/strong><\/td><\/tr>\r\n <tr><td>Land acquired for PWD<\/td><td>Debited to PWD as <strong>part of works cost<\/strong><\/td><\/tr>\r\n <tr><td>Prison labour on Jail works<\/td><td><strong>No charge<\/strong>; else full market value<\/td><\/tr>\r\n <tr><td>Transfer of land<\/td><td><strong>No profit no loss<\/strong> basis<\/td><\/tr>\r\n <tr><td>Transfer of buildings<\/td><td><strong>Present-day cost minus depreciation<\/strong><\/td><\/tr>\r\n <tr><td>Land\/building to a PSU<\/td><td>At <strong>market value<\/strong><\/td><\/tr>\r\n <tr><td>Cabinet Secretariat & Defence<\/td><td>Cash via <strong>\"107-Cash Settlement Suspense Account\"<\/strong><\/td><\/tr>\r\n <tr><td>Responding to a transfer claim<\/td><td>Accept <strong>provisionally in full<\/strong>; reject only if not the division's<\/td><\/tr>\r\n <tr><td>Inter-divisional settlement<\/td><td>Direct via <strong>Advance Payment<\/strong> (since 1-4-1993)<\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n <\/div>\r\n\r\n <\/section>\r\n \r\n <section class=\"chapter-pane\" id=\"pane-ch18\" data-chapter=\"18\">\r\n\r\n <div class=\"chapter-heading-block\" id=\"c18-bills\">\r\n <span class=\"chapter-badge\">CH 18 \u00b7 PAY & ALLOWANCES<\/span>\r\n <h2>Pay & Allowances<\/h2>\r\n <\/div>\r\n\r\n <div class=\"def-card\">\r\n <div class=\"def-label\">Para 18.1 \u2013 18.2.1 \u2014 who draws, and how<\/div>\r\n <div class=\"def-text\">\r\n Pay and allowances of the division's Government servants (where not charged directly to works), and personal advances, are <strong>drawn by cheque<\/strong> under the CGA(R&P) Rules, 1983. Claims are preferred by the <strong>Head of Office<\/strong> \u2014 and for this purpose the <strong>Divisional Officer is the \"Head of Office\"<\/strong> of the entire establishment of the division.\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"callout teal\">\r\n <div class=\"callout-label\">A separate pay bill is prepared for (18.2.2)<\/div>\r\n <ul class=\"note-list teal\" style=\"margin:0;\">\r\n <li><span class=\"nl-tag\">(i)<\/span><span class=\"nl-text\">Establishments whose charges are <strong>debitable to different heads<\/strong> of account.<\/span><\/li>\r\n <li><span class=\"nl-tag\">(ii)<\/span><span class=\"nl-text\">Personnel to whom salary is payable <strong>individually by cheque<\/strong>.<\/span><\/li>\r\n <li><span class=\"nl-tag\">(iii)<\/span><span class=\"nl-text\"><strong>Group 'D' employees<\/strong>.<\/span><\/li>\r\n <li><span class=\"nl-tag\">(iv)<\/span><span class=\"nl-text\">Government employees who joined on or after <strong>01-01-2004<\/strong> and are covered under the <strong>New Pension Scheme 2004<\/strong>.<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n <p>In a CPWD division the <strong>Administrative Branch prepares the bills<\/strong> (maintaining the Bills Register, Form GAR 9) and presents them to the <strong>Accounts Branch under the Divisional Accountant<\/strong> for check; the pay order, once signed by the Divisional Officer, authorises the cheque for the net amount payable.<\/p>\r\n\r\n <div class=\"section-heading-block\" id=\"c18-nps\">\r\n <span class=\"section-badge amber\">§ Para 18.2.2(d) \u2013 (k)<\/span>\r\n <h3>The NPS-2004 bill route<\/h3>\r\n <\/div>\r\n\r\n <div class=\"callout amber\">\r\n <div class=\"callout-label\">How post-01-01-2004 entrants are handled<\/div>\r\n <ul class=\"note-list amber\" style=\"margin:0;\">\r\n <li><span class=\"nl-tag\">Register<\/span><span class=\"nl-text\">DDOs\/CDDOs keep a <strong>separate Pay Bill Register<\/strong> for these Government servants and a <strong>separate pay bill<\/strong>, sent with all schedules to the PAO by the <strong>20th<\/strong> (15th for far-flung offices) of the month.<\/span><\/li>\r\n <li><span class=\"nl-tag\">Pre-check<\/span><span class=\"nl-text\">Cheque-Drawing DDOs <strong>only prepare the bill \u2014 they do NOT make payment<\/strong>; the bill goes to the PAO for <strong>pre-check and payment<\/strong>.<\/span><\/li>\r\n <li><span class=\"nl-tag\">Tier-I<\/span><span class=\"nl-text\">A <strong>Tier-I contribution recovery schedule<\/strong> (in duplicate) is attached, plus a <strong>separate bill for the matching Government contribution<\/strong> creditable to the Pension Account.<\/span><\/li>\r\n <li><span class=\"nl-tag\">Separate<\/span><span class=\"nl-text\">These accounts are <strong>kept independent of GPF accounts<\/strong>; the PAO consolidates the schedules and forwards them to the Principal Accounts Office (by the 12th), which sends them on to the Pension Regulator\/CRA by the <strong>15th<\/strong>.<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"c18-dist\">\r\n <span class=\"section-badge purple\">§ Para 18.3<\/span>\r\n <h3>Distribution of pay & the supporting records<\/h3>\r\n <\/div>\r\n\r\n <ul class=\"icon-list\">\r\n <li><span class=\"ico\">🧾<\/span><span><strong>Acquittance:<\/strong> acknowledgements are taken on office copies of bills, or on a consolidated <strong>Acquittance Roll (Form GAR 24)<\/strong> for scattered establishments; these are stamped \"paid\" and preserved (not sent to the Accounts Officer).<\/span><\/li>\r\n <li><span class=\"ico\">💳<\/span><span><strong>Cash discipline:<\/strong> establishment cash is <strong>not mixed<\/strong> with the department's works cash; a <strong>cash book in Form GAR 3<\/strong> is kept, and undisbursed pay goes in a <strong>Register in Form GAR 25<\/strong> \u2014 amounts undisbursed for <strong>three months<\/strong> are refunded (in cash or by short drawal).<\/span><\/li>\r\n <li><span class=\"ico\">📋<\/span><span><strong>Bill Register:<\/strong> a <strong>Bill Register (Form GAR 9)<\/strong> is kept by every Head of Office authorised to draw by cheque, reviewed <strong>monthly<\/strong> by a Gazetted Officer.<\/span><\/li>\r\n <\/ul>\r\n\r\n <div class=\"section-heading-block\" id=\"c18-sanction\">\r\n <span class=\"section-badge red\">§ Para 18.4 \u2013 18.5<\/span>\r\n <h3>Delays, sanction & transfer of charge<\/h3>\r\n <\/div>\r\n\r\n <ul class=\"icon-list\">\r\n <li><span class=\"ico\">⚡<\/span><span><strong>Preventing delays:<\/strong> pay of subordinates in out-of-the-way places may be remitted by <strong>money order at Government cost or bank draft<\/strong>; an urgent transfer advance may be made from <strong>imprest\/works cash<\/strong> as a temporary advance pending recoupment.<\/span><\/li>\r\n <li><span class=\"ico\">📤<\/span><span><strong>Communicating sanction:<\/strong> all orders revising scales or creating\/abolishing posts are <strong>at once communicated to the PAO<\/strong>; transfers of charge are reported through the <strong>Superintending Engineer<\/strong>, who judges whether prolonged hand-over time is reasonable (FR 107).<\/span><\/li>\r\n <\/ul>\r\n\r\n \r\n <div class=\"ix\" id=\"quiz18\">\r\n <div class=\"ix-head\">\r\n <span class=\"ix-chip\">Self-test<\/span>\r\n <h4>Chapter 18 Quiz \u2014 pay & allowances<\/h4>\r\n <\/div>\r\n <div class=\"ix-body\">\r\n <p class=\"ix-help\">Six questions from Chapter 18. Pick an answer to lock it; the explanation appears below.<\/p>\r\n <div id=\"quizStage18\"><\/div>\r\n <div class=\"quiz-foot\">\r\n <span class=\"quiz-score\" id=\"quizScore18\">Score 0 \/ 0<\/span>\r\n <button class=\"quiz-btn\" id=\"quizNext18\" disabled>Next →<\/button>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"recap\" id=\"c18-recap\">\r\n <div class=\"recap-title\">⚡ Chapter 18 \u2014 Quick Recap<\/div>\r\n <table>\r\n <thead><tr><th>Concept<\/th><th>Key Fact<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td>\"Head of Office\" of the division<\/td><td>The <strong>Divisional Officer<\/strong><\/td><\/tr>\r\n <tr><td>Separate pay bill for<\/td><td>Different heads \u00b7 individual-cheque payees \u00b7 Group 'D' \u00b7 <strong>NPS-2004<\/strong> entrants<\/td><\/tr>\r\n <tr><td>Bills prepared by \/ checked by<\/td><td><strong>Administrative Branch<\/strong> \/ <strong>Accounts Branch (Divl. Accountant)<\/strong><\/td><\/tr>\r\n <tr><td>NPS-2004 bills<\/td><td>Sent to PAO by the <strong>20th<\/strong> for <strong>pre-check & payment<\/strong><\/td><\/tr>\r\n <tr><td>Acquittance Roll \/ Cash book<\/td><td><strong>GAR 24<\/strong> \/ <strong>GAR 3<\/strong><\/td><\/tr>\r\n <tr><td>Undisbursed pay register<\/td><td><strong>GAR 25<\/strong>; refund after <strong>3 months<\/strong><\/td><\/tr>\r\n <tr><td>Bill Register<\/td><td><strong>GAR 9<\/strong>, reviewed monthly by a Gazetted Officer<\/td><\/tr>\r\n <tr><td>Transfer of charge<\/td><td>Reported through the <strong>Superintending Engineer<\/strong><\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n <\/div>\r\n\r\n <\/section>\r\n\r\n \r\n <section class=\"chapter-pane\" id=\"pane-ch19\" data-chapter=\"19\">\r\n\r\n <div class=\"chapter-heading-block\" id=\"c19-general\">\r\n <span class=\"chapter-badge\">CH 19 \u00b7 CONTINGENT CHARGES<\/span>\r\n <h2>Contingent Charges<\/h2>\r\n <\/div>\r\n\r\n <div class=\"def-card\">\r\n <div class=\"def-label\">Para 19.1 \u2013 19.2.2 \u2014 the scope<\/div>\r\n <div class=\"def-text\">\r\n Cash for contingent charges is obtained from the accredited bank <strong>by cheque<\/strong>, like works payments. The term \"contingent charges\" <strong>does not include<\/strong> charges classified under another head of expenditure (e.g. Construction, Repairs, Machinery & Equipment) \u2014 Part III of the CGA(R&P) Rules, 1983 applies otherwise.\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"callout red\">\r\n <div class=\"callout-label\">⚠ The prohibition & the monthly limit<\/div>\r\n <ul class=\"note-list red\" style=\"margin:0;\">\r\n <li><span class=\"nl-tag\">Prohibited<\/span><span class=\"nl-text\">Charging contingent-nature expenditure (that falls under this Chapter) to the <strong>\"Contingencies\" of a work is strictly prohibited<\/strong> \u2014 any breach is reported by the Accounts Officer.<\/span><\/li>\r\n <li><span class=\"nl-tag\">Limit<\/span><span class=\"nl-text\">If a division's contingent charges in a month (excluding special contingencies) <strong>exceed the monthly limit<\/strong> fixed by the Administrative Ministry, the bill goes to the <strong>Superintending Engineer for sanction<\/strong> (by countersignature).<\/span><\/li>\r\n <li><span class=\"nl-tag\">Same bill<\/span><span class=\"nl-text\">Contingent charges and Grants-in-aid may be in the <strong>same bill<\/strong>, but the abstract shows the total for each class <strong>separately<\/strong>.<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"c19-procedure\">\r\n <span class=\"section-badge teal\">§ Para 19.3<\/span>\r\n <h3>The accounts procedure<\/h3>\r\n <\/div>\r\n\r\n <div class=\"callout teal\">\r\n <div class=\"callout-label\">How contingent charges flow through the accounts<\/div>\r\n <ul class=\"note-list teal\" style=\"margin:0;\">\r\n <li><span class=\"nl-tag\">(a)<\/span><span class=\"nl-text\">Payments are first brought to account in the <strong>cash books or imprest cash accounts<\/strong>, like works payments.<\/span><\/li>\r\n <li><span class=\"nl-tag\">(b)<\/span><span class=\"nl-text\">At month-end all contingent charges are consolidated in a bill in <strong>Form GAR 31<\/strong> (headed \"Not Payable\") for the Accounts Officer with the Monthly Account; paid vouchers not sent are stamped \"Paid\" and cancelled.<\/span><\/li>\r\n <li><span class=\"nl-tag\">(c)<\/span><span class=\"nl-text\">A <strong>Register of Contingent Expenditure (Form GAR 27)<\/strong> is kept in each office, initialled against each payment, keeping expenditure within the budget allocation.<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n <p>Petty payments are made from the <strong>regular cash or imprest balances<\/strong> \u2014 never out of the undisbursed balances held for establishment pay \u2014 and other payments are made by cheque.<\/p>\r\n\r\n <div class=\"callout teal\">\r\n <div class=\"callout-label\">Postage stamps \u2014 the special cheque note (19.3.2)<\/div>\r\n <p style=\"margin:0;\">A <strong>\"crossed Government Account\" cheque<\/strong> in favour of the <strong>Postmaster<\/strong> or a <strong>State Bank of India branch authorised to sell stamps<\/strong> may be drawn \u2014 or obtained from the Pay and Accounts Office \u2014 by drawing & disbursing officers, by preferring a bill that states the <strong>value of postage stamps of each denomination required<\/strong> and certifies that the stamps <strong>will be used for postage on bona-fide public-service communications<\/strong> and that the expenditure <strong>could not be avoided<\/strong>.<\/p>\r\n <\/div>\r\n\r\n \r\n <div class=\"ix\" id=\"quiz19\">\r\n <div class=\"ix-head\">\r\n <span class=\"ix-chip\">Self-test<\/span>\r\n <h4>Chapter 19 Quiz \u2014 contingent charges<\/h4>\r\n <\/div>\r\n <div class=\"ix-body\">\r\n <p class=\"ix-help\">Five questions from Chapter 19. Pick an answer to lock it; the explanation appears below.<\/p>\r\n <div id=\"quizStage19\"><\/div>\r\n <div class=\"quiz-foot\">\r\n <span class=\"quiz-score\" id=\"quizScore19\">Score 0 \/ 0<\/span>\r\n <button class=\"quiz-btn\" id=\"quizNext19\" disabled>Next →<\/button>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"recap\" id=\"c19-recap\">\r\n <div class=\"recap-title\">⚡ Chapter 19 \u2014 Quick Recap<\/div>\r\n <table>\r\n <thead><tr><th>Concept<\/th><th>Key Fact<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td>Cash for contingencies<\/td><td>From the accredited bank <strong>by cheque<\/strong><\/td><\/tr>\r\n <tr><td>Excluded from \"contingent charges\"<\/td><td>Construction, Repairs, Machinery & Equipment<\/td><\/tr>\r\n <tr><td>Charging contingencies of a work<\/td><td><strong>Strictly prohibited<\/strong><\/td><\/tr>\r\n <tr><td>Exceeding the monthly limit<\/td><td>Bill sanctioned by the <strong>Superintending Engineer<\/strong><\/td><\/tr>\r\n <tr><td>Month-end consolidation<\/td><td>Bill in <strong>Form GAR 31<\/strong> (\"Not Payable\")<\/td><\/tr>\r\n <tr><td>Register of Contingent Expenditure<\/td><td><strong>Form GAR 27<\/strong><\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n <\/div>\r\n\r\n <\/section>\r\n\r\n \r\n <section class=\"chapter-pane\" id=\"pane-ch20\" data-chapter=\"20\">\r\n\r\n <div class=\"chapter-heading-block\" id=\"c20-intro\">\r\n <span class=\"chapter-badge\">CH 20 \u00b7 DIRECTION & SPECIAL OFFICES<\/span>\r\n <h2>Direction & Other Special Offices<\/h2>\r\n <\/div>\r\n\r\n <div class=\"def-card\">\r\n <div class=\"def-label\">Para 20.1 \u2014 what a \"special office\" is<\/div>\r\n <div class=\"def-text\">\r\n These rules apply to the offices of <strong>Chief and Superintending Engineers, Superintendents of Works and other special officers<\/strong> who are not Divisional Officers. The head of a special office is <strong>not concerned with the execution of works, disbursement of money, or custody of materials<\/strong> \u2014 except as an officer of control.\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"callout amber\">\r\n <div class=\"callout-label\">Key points<\/div>\r\n <ul class=\"note-list amber\" style=\"margin:0;\">\r\n <li><span class=\"nl-tag\">Executive<\/span><span class=\"nl-text\">If a special-office head is ever required to assume an <strong>executive charge<\/strong>, those monetary and stores transactions are kept <strong>distinct<\/strong> and accounted for under the rules for Divisional Officers.<\/span><\/li>\r\n <li><span class=\"nl-tag\">Receipts<\/span><span class=\"nl-text\">Special offices do not ordinarily realise departmental receipts; any petty amounts are <strong>remitted at once<\/strong> into the accredited bank.<\/span><\/li>\r\n <li><span class=\"nl-tag\">Two groups<\/span><span class=\"nl-text\">Their monetary transactions are practically confined to <strong>(1) pay & allowances<\/strong> and <strong>(2) contingent charges<\/strong>; Chapter 18 applies <em>mutatis mutandis<\/em>.<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"c20-pay\">\r\n <span class=\"section-badge teal\">§ Para 20.3<\/span>\r\n <h3>Payments & contingencies<\/h3>\r\n <\/div>\r\n\r\n <ul class=\"icon-list\">\r\n <li><span class=\"ico\">🏦<\/span><span><strong>Establishment bills<\/strong> (Rule 66(2), CGA(R&P) 1983) are presented for encashment at the <strong>Zonal PAO<\/strong> where the Accounts Officer is located, or at the authorised division elsewhere.<\/span><\/li>\r\n <li><span class=\"ico\">📦<\/span><span><strong>\"Machinery & Equipment\"-class articles<\/strong> \u2014 scientific instruments, drawing materials, camp equipage, motor cars \u2014 that would be capital in an executive office are treated as <strong>contingent charges<\/strong> in a special office.<\/span><\/li>\r\n <li><span class=\"ico\">📝<\/span><span><strong>Tools & Plant:<\/strong> the Chapter 7 accounting procedure <strong>need not be observed<\/strong> for these articles in a special office, but <strong>registers of receipt, disposal and balances<\/strong> are still maintained.<\/span><\/li>\r\n <\/ul>\r\n\r\n \r\n <div class=\"ix\" id=\"quiz20\">\r\n <div class=\"ix-head\">\r\n <span class=\"ix-chip\">Self-test<\/span>\r\n <h4>Chapter 20 Quiz \u2014 direction & special offices<\/h4>\r\n <\/div>\r\n <div class=\"ix-body\">\r\n <p class=\"ix-help\">Five questions from Chapter 20. Pick an answer to lock it; the explanation appears below.<\/p>\r\n <div id=\"quizStage20\"><\/div>\r\n <div class=\"quiz-foot\">\r\n <span class=\"quiz-score\" id=\"quizScore20\">Score 0 \/ 0<\/span>\r\n <button class=\"quiz-btn\" id=\"quizNext20\" disabled>Next →<\/button>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"recap\" id=\"c20-recap\">\r\n <div class=\"recap-title\">⚡ Chapter 20 \u2014 Quick Recap<\/div>\r\n <table>\r\n <thead><tr><th>Concept<\/th><th>Key Fact<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td>Who is a \"special office\"<\/td><td>Chief\/Superintending Engineers, Superintendents \u2014 <strong>not Divisional Officers<\/strong><\/td><\/tr>\r\n <tr><td>Head's role<\/td><td>An <strong>officer of control<\/strong>, not of execution\/disbursement<\/td><\/tr>\r\n <tr><td>If assuming executive charge<\/td><td>Kept <strong>distinct<\/strong>, accounted per divisional rules<\/td><\/tr>\r\n <tr><td>Two transaction groups<\/td><td>Pay & allowances \u00b7 contingent charges<\/td><\/tr>\r\n <tr><td>\"M&E\"-class articles<\/td><td>Treated as <strong>contingent charges<\/strong> (e.g. motor cars, instruments)<\/td><\/tr>\r\n <tr><td>Tools & Plant procedure<\/td><td>Chapter 7 procedure <strong>not<\/strong> required; registers still kept<\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n <\/div>\r\n\r\n <\/section>\r\n\r\n \r\n <section class=\"chapter-pane\" id=\"pane-ch21\" data-chapter=\"21\">\r\n\r\n <div class=\"chapter-heading-block\" id=\"c21-intro\">\r\n <span class=\"chapter-badge\">CH 21 \u00b7 SUB-DIVISIONAL RETURNS<\/span>\r\n <h2>Accounts Returns of Sub-Divisional Officers<\/h2>\r\n <\/div>\r\n\r\n <div class=\"def-card\">\r\n <div class=\"def-label\">Para 21.1.2 \u2014 the SDO keeps initials, not the compiled account<\/div>\r\n <div class=\"def-text\">\r\n A Sub-Divisional Officer maintains the <strong>initial account records of stores<\/strong> (Chapter 7) and the records of works in progress, written up <strong>as the transactions take place<\/strong>. He is <strong>NOT required to consolidate the transactions into a compiled account<\/strong> \u2014 that work is done in the divisional office for the entire division.\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"callout teal\">\r\n <div class=\"callout-label\">The transfer-entry timing (21.1.3)<\/div>\r\n <p style=\"margin:0;\">Within <strong>three days<\/strong> of the date the month's accounts are closed in the Sub-Divisional Office, the <strong>Transfer Entry Orders (Form 53)<\/strong> for the month are sent to the Divisional Office with a covering list in <strong>Form A3<\/strong>.<\/p>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"c21-returns\">\r\n <span class=\"section-badge amber\">§ Para 21.1.4<\/span>\r\n <h3>The returns the SDO submits<\/h3>\r\n <\/div>\r\n\r\n <div class=\"callout amber\">\r\n <div class=\"callout-label\">Monthly & occasional returns to the divisional office<\/div>\r\n <ul class=\"note-list amber\" style=\"margin:0;\">\r\n <li><span class=\"nl-tag\">Monthly<\/span><span class=\"nl-text\">(i) the <strong>Statement of Receipts, Issues and Balances of Road Metal (Form 16)<\/strong>; (ii) such <strong>Licence Fee statements\/reports<\/strong> as the Divisional Officer requires.<\/span><\/li>\r\n <li><span class=\"nl-tag\">Occasional<\/span><span class=\"nl-text\">(i) <strong>reports of verification of stores<\/strong> (incl. materials at site) immediately after each verification; (ii) the <strong>Tools and Plant Ledger<\/strong> on dates prescribed by the Divisional Officer.<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n \r\n <div class=\"ix\" id=\"quiz21\">\r\n <div class=\"ix-head\">\r\n <span class=\"ix-chip\">Self-test<\/span>\r\n <h4>Chapter 21 Quiz \u2014 sub-divisional returns<\/h4>\r\n <\/div>\r\n <div class=\"ix-body\">\r\n <p class=\"ix-help\">Five questions from Chapter 21. Pick an answer to lock it; the explanation appears below.<\/p>\r\n <div id=\"quizStage21\"><\/div>\r\n <div class=\"quiz-foot\">\r\n <span class=\"quiz-score\" id=\"quizScore21\">Score 0 \/ 0<\/span>\r\n <button class=\"quiz-btn\" id=\"quizNext21\" disabled>Next →<\/button>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"recap\" id=\"c21-recap\">\r\n <div class=\"recap-title\">⚡ Chapter 21 \u2014 Quick Recap<\/div>\r\n <table>\r\n <thead><tr><th>Concept<\/th><th>Key Fact<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td>SDO maintains<\/td><td><strong>Initial<\/strong> stores & works records, as transactions occur<\/td><\/tr>\r\n <tr><td>Compiled account<\/td><td>NOT by the SDO \u2014 done in the <strong>divisional office<\/strong><\/td><\/tr>\r\n <tr><td>Transfer Entry Orders<\/td><td><strong>Form 53<\/strong>, sent within <strong>three days<\/strong> of month-close<\/td><\/tr>\r\n <tr><td>Covering list<\/td><td><strong>Form A3<\/strong><\/td><\/tr>\r\n <tr><td>Monthly return<\/td><td>Road Metal statement <strong>Form 16<\/strong>; licence-fee statements<\/td><\/tr>\r\n <tr><td>Occasional returns<\/td><td>Stores-verification reports \u00b7 Tools & Plant Ledger<\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n <\/div>\r\n\r\n <\/section>\r\n \r\n <section class=\"chapter-pane\" id=\"pane-ch22\" data-chapter=\"22\">\r\n\r\n <div class=\"chapter-heading-block\" id=\"c22-intro\">\r\n <span class=\"chapter-badge\">CH 22 \u00b7 ACCOUNTS OF DIVISIONAL OFFICERS<\/span>\r\n <h2>Accounts of Divisional Officers<\/h2>\r\n <\/div>\r\n\r\n <div class=\"def-card\">\r\n <div class=\"def-label\">Para 22.1 \u2014 closing the month<\/div>\r\n <div class=\"def-text\">\r\n The cash and stock accounts of the divisional office are <strong>closed on the last working day<\/strong> of the calendar month. The <strong>Transfer Entry Book<\/strong> is closed as soon as possible after month-end, but only <strong>after all percentages<\/strong> (establishment, T&P, supervision, audit, pension) have been levied \u2014 on a single order of the Divisional Officer in <strong>Form CPWA 62<\/strong>.\r\n <\/div>\r\n <\/div>\r\n\r\n <p>The <strong>Divisional Accountant scrutinises<\/strong> all cash, stock and transfer transactions of the entire division <strong>before they are incorporated<\/strong> into the registers, schedules and the Monthly Account.<\/p>\r\n\r\n <div class=\"section-heading-block\" id=\"c22-scrutiny\">\r\n <span class=\"section-badge teal\">§ Para 22.2<\/span>\r\n <h3>Scrutiny of accounts \u2014 the Divisional Accountant's charge<\/h3>\r\n <\/div>\r\n\r\n <div class=\"callout teal\">\r\n <div class=\"callout-label\">What the Divisional Accountant must see to<\/div>\r\n <ul class=\"note-list teal\" style=\"margin:0;\">\r\n <li><span class=\"nl-tag\">Returns<\/span><span class=\"nl-text\">SDO returns are <strong>complete<\/strong>, all sums receivable are <strong>realised and remitted<\/strong>, and all bills are <strong>covered by sanction and appropriation<\/strong> with a <strong>100% check<\/strong> exercised under his supervision.<\/span><\/li>\r\n <li><span class=\"nl-tag\">Daily<\/span><span class=\"nl-text\">A day-to-day check on the divisional cash\/stock accounts, with his <strong>dated initials after the last entry of the day<\/strong> in token of check.<\/span><\/li>\r\n <li><span class=\"nl-tag\">Sanctions<\/span><span class=\"nl-text\">Every sanction affecting expenditure is noted at once \u2014 in the <strong>Register of Works (Form 40)<\/strong>, the <strong>Register of Sanctions to Fixed Charges (Form 58)<\/strong>, or the <strong>Register of Miscellaneous Sanctions (Form 59)<\/strong>.<\/span><\/li>\r\n <li><span class=\"nl-tag\">Recoveries<\/span><span class=\"nl-text\">An ordered recovery not watchable through a suspense account is noted in the <strong>Register of Recoveries (Form 95)<\/strong>.<\/span><\/li>\r\n <li><span class=\"nl-tag\">Vouchers<\/span><span class=\"nl-text\">After check, every voucher is enfaced <strong>\"checked\"<\/strong> over his dated initials; vouchers not submitted with the Monthly Account are <strong>\"cancelled\"<\/strong> and preserved for test audit.<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"c22-recon\">\r\n <span class=\"section-badge amber\">§ Para 22.3<\/span>\r\n <h3>Reconciliation of cheques & remittances<\/h3>\r\n <\/div>\r\n\r\n <p>The remittances made into the accredited bank and the cheques drawn on it are reconciled through the <strong>Schedule of Reconciliation of Cheques & Remittances (Form CPWA 51)<\/strong>, the bank's dealing branch preparing daily Payment and Receipt Scrolls that flow to the Pay and Accounts Officer for settlement.<\/p>\r\n\r\n <div class=\"section-heading-block\" id=\"c22-monthly\">\r\n <span class=\"section-badge purple\">§ Para 22.4<\/span>\r\n <h3>The Monthly Account & its schedules<\/h3>\r\n <\/div>\r\n\r\n <p>Cash vouchers and transfer-entry orders are posted into <strong>Schedule Dockets (Form CPWA 61)<\/strong>; the percentage recoveries get a single docket in <strong>Form CPWA 62<\/strong>. From these the divisional schedules are built up:<\/p>\r\n\r\n <table class=\"compare-table\">\r\n <colgroup><col style=\"width:54%\"><col style=\"width:22%\"><\/colgroup>\r\n <thead><tr><th>Schedule \/ account<\/th><th>Form CPWA<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td class=\"label-cell\">Schedule of Works Expenditure<\/td><td class=\"code-cell\">64<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Schedule of Establishment Expenditure<\/td><td class=\"code-cell\">64-A<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Schedule of Deposit Works \/ Takavi Works<\/td><td class=\"code-cell\">65 \/ 66<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Suspense Register<\/td><td class=\"code-cell\">67<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Schedule of Debits to Stock \/ Stock Account<\/td><td class=\"code-cell\">72 \/ 73<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Classified Abstract of Expenditure<\/td><td class=\"code-cell\">74<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Schedule of Credits\/Debits to Misc. Heads<\/td><td class=\"code-cell\">76 \/ 76-A<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Schedule of Credits & Debits to Remittances<\/td><td class=\"code-cell\">77<\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n\r\n <div class=\"callout purple\">\r\n <div class=\"callout-label\">The Monthly Account itself (22.4.11 \u2013 22.4.15)<\/div>\r\n <ul class=\"note-list purple\" style=\"margin:0;\">\r\n <li><span class=\"nl-tag\">74<\/span><span class=\"nl-text\">All expenditure against the division's grants is consolidated in the <strong>Classified Abstract of Expenditure (Form CPWA 74)<\/strong>.<\/span><\/li>\r\n <li><span class=\"nl-tag\">80<\/span><span class=\"nl-text\">The <strong>Monthly Account (Form CPWA 80)<\/strong> is the abstract of all receipts and disbursements, worked out in the <strong>Abstract Book (Form CPWA 81)<\/strong>.<\/span><\/li>\r\n <li><span class=\"nl-tag\">PAO<\/span><span class=\"nl-text\">The Monthly Account is submitted with all schedules, schedule dockets and vouchers to the <strong>Pay and Accounts Officer<\/strong>.<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n <div class=\"callout slate\">\r\n <div class=\"callout-label\">Closing the year & clearing old balances<\/div>\r\n <ul class=\"note-list slate\" style=\"margin:0;\">\r\n <li><span class=\"nl-tag\">6 weeks<\/span><span class=\"nl-text\">Within <strong>six weeks of submitting the Monthly Account for March<\/strong>, the Divisional Officer sends the <strong>supplementary (annual) account<\/strong> giving effect to year-end adjustments and corrections.<\/span><\/li>\r\n <li><span class=\"nl-tag\">4 months<\/span><span class=\"nl-text\">Items outstanding for <strong>more than four months<\/strong> under the <strong>Cash Settlement Suspense Account<\/strong> are reviewed and listed for clearance with the account.<\/span><\/li>\r\n <li><span class=\"nl-tag\">Close<\/span><span class=\"nl-text\">Errors in revenue\/expenditure heads are correctable <strong>any time before the year's accounts close<\/strong>; thereafter only a note of error (save where another Government\/commercial department is affected).<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n \r\n <div class=\"ix\" id=\"quiz22\">\r\n <div class=\"ix-head\">\r\n <span class=\"ix-chip\">Self-test<\/span>\r\n <h4>Chapter 22 Quiz \u2014 accounts of divisional officers<\/h4>\r\n <\/div>\r\n <div class=\"ix-body\">\r\n <p class=\"ix-help\">Seven questions from Chapter 22. Pick an answer to lock it; the explanation appears below.<\/p>\r\n <div id=\"quizStage22\"><\/div>\r\n <div class=\"quiz-foot\">\r\n <span class=\"quiz-score\" id=\"quizScore22\">Score 0 \/ 0<\/span>\r\n <button class=\"quiz-btn\" id=\"quizNext22\" disabled>Next →<\/button>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"recap\" id=\"c22-recap\">\r\n <div class=\"recap-title\">⚡ Chapter 22 \u2014 Quick Recap<\/div>\r\n <table>\r\n <thead><tr><th>Concept<\/th><th>Key Fact<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td>Cash & stock accounts closed<\/td><td>On the <strong>last working day<\/strong> of the month<\/td><\/tr>\r\n <tr><td>Percentage levy order<\/td><td>Single order in <strong>Form CPWA 62<\/strong><\/td><\/tr>\r\n <tr><td>Scrutiny before incorporation<\/td><td>By the <strong>Divisional Accountant<\/strong> (100% check)<\/td><\/tr>\r\n <tr><td>Sanction registers<\/td><td>Works <strong>40<\/strong> \u00b7 Fixed Charges <strong>58<\/strong> \u00b7 Misc. Sanctions <strong>59<\/strong><\/td><\/tr>\r\n <tr><td>Register of Recoveries<\/td><td><strong>Form 95<\/strong><\/td><\/tr>\r\n <tr><td>Cheque\/remittance reconciliation<\/td><td><strong>Form CPWA 51<\/strong><\/td><\/tr>\r\n <tr><td>Schedule Dockets<\/td><td><strong>Form CPWA 61<\/strong> (percentages on <strong>62<\/strong>)<\/td><\/tr>\r\n <tr><td>Classified Abstract \/ Monthly Account<\/td><td><strong>Form 74<\/strong> \/ <strong>Form 80<\/strong> (Abstract Book <strong>81<\/strong>)<\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n <\/div>\r\n\r\n <\/section>\r\n\r\n \r\n <section class=\"chapter-pane\" id=\"pane-ch23\" data-chapter=\"23\">\r\n\r\n <div class=\"chapter-heading-block\" id=\"c23-intro\">\r\n <span class=\"chapter-badge\">CH 23 \u00b7 BANKING ARRANGEMENTS<\/span>\r\n <h2>Banking Arrangements<\/h2>\r\n <\/div>\r\n\r\n <div class=\"def-card\">\r\n <div class=\"def-label\">Para 23.1 \u2013 23.2 \u2014 who banks for the Government<\/div>\r\n <div class=\"def-text\">\r\n Under <strong>Section 21 of the Reserve Bank of India Act, 1934<\/strong>, the general banking business of the Central Government is carried on by the <strong>RBI<\/strong> (whose Central Accounts Section, Nagpur keeps the Union's cash-balance ledger). Following the RBI's withdrawal from retail banking, the <strong>State Bank of India is the accredited bank of the CPWD throughout the country w.e.f. 01-04-2005<\/strong>.\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"c23-loc\">\r\n <span class=\"section-badge teal\">§ Para 23.3<\/span>\r\n <h3>Drawing Account & the Letter of Credit<\/h3>\r\n <\/div>\r\n\r\n <div class=\"callout teal\">\r\n <div class=\"callout-label\">Who can draw what<\/div>\r\n <ul class=\"note-list teal\" style=\"margin:0;\">\r\n <li><span class=\"nl-tag\">PAO<\/span><span class=\"nl-text\">The <strong>PAO has a drawing account<\/strong> and may draw subject to the <strong>annual budget ceiling<\/strong> and availability of funds, on an expenditure sanction.<\/span><\/li>\r\n <li><span class=\"nl-tag\">DO<\/span><span class=\"nl-text\">Divisional Officers have <strong>cheque-drawing powers against the Letter of Credit (LoC)<\/strong> for salary, works and purchases.<\/span><\/li>\r\n <li><span class=\"nl-tag\">Not DO<\/span><span class=\"nl-text\">DOs may <strong>NOT<\/strong> pay <strong>long-term advances<\/strong> (HBA, motor-car), <strong>pensions, retirement benefits<\/strong>, or <strong>final GPF payments to Groups A\/B\/C<\/strong> \u2014 these are paid by the <strong>PAO<\/strong>.<\/span><\/li>\r\n <li><span class=\"nl-tag\">LoC<\/span><span class=\"nl-text\">The LoC (Major-Head-wise allocation, printed on the cheque leaf) is issued by the <strong>AO of the LOC Cell of the Principal Accounts Office<\/strong>; <strong>unspent balance is not carried to the next financial year<\/strong>, and <strong>no diversion of funds between heads<\/strong> is allowed (the DO's personal responsibility).<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"c23-remit\">\r\n <span class=\"section-badge amber\">§ Para 23.13 \u2013 23.16<\/span>\r\n <h3>Remittance periods, interest & the accounting heads<\/h3>\r\n <\/div>\r\n\r\n <ul class=\"icon-list\">\r\n <li><span class=\"ico\">⏱️<\/span><span><strong>Permissible remittance period:<\/strong> <strong>local transactions T+3<\/strong> working days, <strong>outstation T+5<\/strong> working days (T = day money is available to the branch).<\/span><\/li>\r\n <li><span class=\"ico\">💵<\/span><span><strong>Delayed-period interest:<\/strong> charged at <strong>Bank rate + 2%<\/strong> on delayed remittances and double\/excess reimbursement, credited to <strong>\"0075-Miscellaneous General Services-800-Other Receipts\"<\/strong>.<\/span><\/li>\r\n <li><span class=\"ico\">🧾<\/span><span><strong>Agency \/ turnover commission<\/strong> (w.e.f. 01-07-2005): <strong>Rs 45 per transaction<\/strong> for receipts, <strong>9 paise per Rs 100<\/strong> of turnover for payments other than pension, and <strong>Rs 60 per transaction<\/strong> for pension \u2014 claimed quarterly by the bank's link cell, and not payable for wrong scrolling.<\/span><\/li>\r\n <li><span class=\"ico\">🏦<\/span><span><strong>The remittance heads:<\/strong> receipts go to the receipt head with contra <strong>\"Remittances into Bank\"<\/strong>, and cheque payments to the functional head with contra <strong>\"Public Works Cheques\"<\/strong> \u2014 both under <strong>\"102-Public Works Remittances\" \/ \"8782-Cash Remittances\"<\/strong>.<\/span><\/li>\r\n <li><span class=\"ico\">📊<\/span><span><strong>March residual:<\/strong> RBI accounts stay open till <strong>15 April<\/strong>; the monthly statement of March residual transactions reaches the PAO by <strong>30 April<\/strong>.<\/span><\/li>\r\n <\/ul>\r\n\r\n <div class=\"section-heading-block\" id=\"c23-recon\">\r\n <span class=\"section-badge purple\">§ Para 23.18 \u2013 23.20<\/span>\r\n <h3>The suspense head & the four reconciliation stages<\/h3>\r\n <\/div>\r\n\r\n <p>The PAO routes bank scrolls through <strong>\"108-Public Sector Bank Suspense\" under \"8658-Suspense Accounts\"<\/strong>, which the <strong>Principal Accounts Office clears by contra entries under \"8675-Deposits with Reserve Bank\"<\/strong> on receipt of the RBI \"Put Through\" statements.<\/p>\r\n\r\n <div class=\"callout purple\">\r\n <div class=\"callout-label\">The four stages of bank reconciliation (23.20.1)<\/div>\r\n <ul class=\"note-list purple\" style=\"margin:0;\">\r\n <li><span class=\"nl-tag\">1<\/span><span class=\"nl-text\">Between <strong>bank scrolls and the Date-wise Monthly Statement<\/strong> (PAO ↔ Focal Point Branch).<\/span><\/li>\r\n <li><span class=\"nl-tag\">2<\/span><span class=\"nl-text\">Between the <strong>DMS and the Put Through Statement<\/strong> (RBI CAS Nagpur ↔ Principal Accounts Office).<\/span><\/li>\r\n <li><span class=\"nl-tag\">3<\/span><span class=\"nl-text\">Between the <strong>CGA\/CCA and the RBI CAS Nagpur<\/strong> (the Government's overall cash balance).<\/span><\/li>\r\n <li><span class=\"nl-tag\">4<\/span><span class=\"nl-text\">Between the <strong>cheques issued\/remittances made by the Division<\/strong> and those <strong>encashed\/accounted by the bank<\/strong> (via Form CPWA 51).<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n \r\n <div class=\"ix\" id=\"quiz23\">\r\n <div class=\"ix-head\">\r\n <span class=\"ix-chip\">Self-test<\/span>\r\n <h4>Chapter 23 Quiz \u2014 banking arrangements<\/h4>\r\n <\/div>\r\n <div class=\"ix-body\">\r\n <p class=\"ix-help\">Seven questions from Chapter 23. Pick an answer to lock it; the explanation appears below.<\/p>\r\n <div id=\"quizStage23\"><\/div>\r\n <div class=\"quiz-foot\">\r\n <span class=\"quiz-score\" id=\"quizScore23\">Score 0 \/ 0<\/span>\r\n <button class=\"quiz-btn\" id=\"quizNext23\" disabled>Next →<\/button>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"recap\" id=\"c23-recap\">\r\n <div class=\"recap-title\">⚡ Chapter 23 \u2014 Quick Recap<\/div>\r\n <table>\r\n <thead><tr><th>Concept<\/th><th>Key Fact<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td>Government's banker<\/td><td><strong>RBI<\/strong> (Sec 21, RBI Act 1934); CAS at <strong>Nagpur<\/strong><\/td><\/tr>\r\n <tr><td>CPWD accredited bank<\/td><td><strong>State Bank of India<\/strong> (w.e.f. 01-04-2005)<\/td><\/tr>\r\n <tr><td>DO cheque powers exclude<\/td><td>Long-term advances, pensions, <strong>final GPF (A\/B\/C)<\/strong> \u2014 done by PAO<\/td><\/tr>\r\n <tr><td>Letter of Credit issued by<\/td><td><strong>AO, LOC Cell, Principal Accounts Office<\/strong><\/td><\/tr>\r\n <tr><td>Unspent LoC balance<\/td><td><strong>Not<\/strong> carried to the next financial year<\/td><\/tr>\r\n <tr><td>Remittance period<\/td><td>Local <strong>T+3<\/strong>, outstation <strong>T+5<\/strong> working days<\/td><\/tr>\r\n <tr><td>Delayed-period interest<\/td><td><strong>Bank rate + 2%<\/strong> → 0075-Misc. General Services<\/td><\/tr>\r\n <tr><td>Bank-scroll suspense head<\/td><td><strong>108-Public Sector Bank Suspense<\/strong> (under 8658)<\/td><\/tr>\r\n <tr><td>Reconciliation stages<\/td><td><strong>Four<\/strong><\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n <\/div>\r\n\r\n <\/section>\r\n\r\n \r\n <section class=\"chapter-pane\" id=\"pane-ch24\" data-chapter=\"24\">\r\n\r\n <div class=\"chapter-heading-block\" id=\"c24-cheque\">\r\n <span class=\"chapter-badge\">CH 24 \u00b7 MISCELLANEOUS<\/span>\r\n <h2>Miscellaneous<\/h2>\r\n <\/div>\r\n\r\n <div class=\"callout teal\">\r\n <div class=\"callout-label\">Cheque, receipt & cash-memo books (24.1)<\/div>\r\n <ul class=\"note-list teal\" style=\"margin:0;\">\r\n <li><span class=\"nl-tag\">Indent<\/span><span class=\"nl-text\">CDDOs assess their <strong>annual requirement<\/strong> of the three categories (A\/B\/C) of cheques; the PAO consolidates the division-wise requisition for the State Bank of India.<\/span><\/li>\r\n <li><span class=\"nl-tag\">CAM 1<\/span><span class=\"nl-text\">A <strong>Stock Register of Cheque Books (Form CAM 1)<\/strong> records receipts, issues and balances; the cashier draws only what is likely to be used each day.<\/span><\/li>\r\n <li><span class=\"nl-tag\">CAM 2<\/span><span class=\"nl-text\">A <strong>Daily Account of cheque books used (Form CAM 2)<\/strong> is submitted to the Divisional Officer at daily closing.<\/span><\/li>\r\n <li><span class=\"nl-tag\">Stock-take<\/span><span class=\"nl-text\">Stock-taking of cheque books is done <strong>every six months \u2014 in April and October \u2014 by an officer other than the Officer-in-Charge<\/strong> (and at any change of Officer-in-Charge); it may also be entrusted to the <strong>internal inspection party's Inspecting Officer or any gazetted officer visiting the office<\/strong> on other work.<\/span><\/li>\r\n <li><span class=\"nl-tag\">New book<\/span><span class=\"nl-text\">Whenever a <strong>new cheque book is brought into use<\/strong>, the DDO intimates its <strong>number and the serial numbers of the cheque forms to both the Bank and the PAO<\/strong>.<\/span><\/li>\r\n <li><span class=\"nl-tag\">Withdraw<\/span><span class=\"nl-text\">When cheque-drawing power is withdrawn, unused forms of a part-used book are defaced <strong>\"Cancelled\"<\/strong> and returned to the PAO; wholly unused books are returned <strong>without<\/strong> cancellation.<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"c24-transfer\">\r\n <span class=\"section-badge amber\">§ Para 24.2<\/span>\r\n <h3>Transfer of charges<\/h3>\r\n <\/div>\r\n\r\n <div class=\"callout amber\">\r\n <div class=\"callout-label\">How a charge changes hands<\/div>\r\n <ul class=\"note-list amber\" style=\"margin:0;\">\r\n <li><span class=\"nl-tag\">DO\/SDO<\/span><span class=\"nl-text\">The <strong>relieving officer<\/strong> takes the account from the <strong>first day of the month<\/strong> of relief and submits the whole month's account; the relieved officer stays responsible for transactions during his incumbency.<\/span><\/li>\r\n <li><span class=\"nl-tag\">Close<\/span><span class=\"nl-text\">The <strong>cash book \/ imprest account is closed on the transfer date<\/strong>, with a note signed by <strong>both officers<\/strong> showing the cash\/imprest balance and the unused cheques handed over; a copy goes to the <strong>SE<\/strong> (divisional) or <strong>Divisional Officer<\/strong> (sub-divisional).<\/span><\/li>\r\n <li><span class=\"nl-tag\">Divl. Acct.<\/span><span class=\"nl-text\">A relieved <strong>Divisional Accountant<\/strong> prepares a <strong>memorandum reviewing the accounts<\/strong> (stock & suspense accounts, outstandings, liabilities, recoveries) in tabular form for the CCA through the Divisional Officer.<\/span><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"c24-reconstitute\">\r\n <span class=\"section-badge purple\">§ Para 24.3 \u2013 24.4<\/span>\r\n <h3>Reconstitution of charges & destruction of records<\/h3>\r\n <\/div>\r\n\r\n <p>When divisions are <strong>amalgamated, split or closed<\/strong>, the Divisional Officer applies to the CCA for instructions, and special attention is given to transferring the unsettled accounts \u2014 <strong>work-in-progress & suspense of works, appropriations & sanctions, stock and other suspense accounts, remittance accounts, deposits & cash balances, unrealised licence fee\/revenue, and interest-bearing securities<\/strong> \u2014 the suspense and deposit balances being moved to the successor division by <strong>cash settlement<\/strong>.<\/p>\r\n\r\n <p>The <strong>destruction of account records<\/strong> is governed by rules made with the <strong>CCA's concurrence<\/strong> (specific concurrence where not covered), and full details of all records destroyed are kept permanently in <strong>Form 97<\/strong>.<\/p>\r\n\r\n \r\n <div class=\"ix\" id=\"quiz24\">\r\n <div class=\"ix-head\">\r\n <span class=\"ix-chip\">Self-test<\/span>\r\n <h4>Chapter 24 Quiz \u2014 miscellaneous<\/h4>\r\n <\/div>\r\n <div class=\"ix-body\">\r\n <p class=\"ix-help\">Six questions from Chapter 24. Pick an answer to lock it; the explanation appears below.<\/p>\r\n <div id=\"quizStage24\"><\/div>\r\n <div class=\"quiz-foot\">\r\n <span class=\"quiz-score\" id=\"quizScore24\">Score 0 \/ 0<\/span>\r\n <button class=\"quiz-btn\" id=\"quizNext24\" disabled>Next →<\/button>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"recap\" id=\"c24-recap\">\r\n <div class=\"recap-title\">⚡ Chapter 24 \u2014 Quick Recap<\/div>\r\n <table>\r\n <thead><tr><th>Concept<\/th><th>Key Fact<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td>Cheque categories<\/td><td>Three \u2014 <strong>A, B, C<\/strong>; annual indent via the PAO<\/td><\/tr>\r\n <tr><td>Stock Register \/ Daily Account<\/td><td><strong>Form CAM 1<\/strong> \/ <strong>Form CAM 2<\/strong><\/td><\/tr>\r\n <tr><td>Cheque-book stock-taking<\/td><td><strong>Every six months (April & October)<\/strong>, not by the Officer-in-Charge<\/td><\/tr>\r\n <tr><td>On withdrawal of cheque power<\/td><td>Part-used forms defaced \"Cancelled\"; whole books returned uncancelled<\/td><\/tr>\r\n <tr><td>Transfer of charge<\/td><td>Relieving officer takes account from the <strong>first day of the month<\/strong><\/td><\/tr>\r\n <tr><td>Cash book on transfer<\/td><td>Closed, note signed by <strong>both officers<\/strong>; copy to SE \/ DO<\/td><\/tr>\r\n <tr><td>Relieved Divisional Accountant<\/td><td>Prepares a <strong>review memorandum<\/strong> of the accounts<\/td><\/tr>\r\n <tr><td>Records destroyed \u2014 recorded in<\/td><td><strong>Form 97<\/strong>, with CCA concurrence<\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n <\/div>\r\n\r\n <\/section>\r\n <\/main>\r\n<\/div>\r\n<script>\r\n\/* \u2500\u2500\u2500\u2500\u2500 Chapter (tab) switching + sidebar navigation \u2500\u2500\u2500\u2500\u2500 *\/\r\n(function(){\r\n var details = Array.prototype.slice.call(document.querySelectorAll('details.toc-chapter'));\r\n var panes = Array.prototype.slice.call(document.querySelectorAll('section.chapter-pane'));\r\n\r\n function showChapter(n, scrollTop){\r\n panes.forEach(function(p){ p.classList.toggle('active', p.getAttribute('data-chapter') === String(n)); });\r\n if (scrollTop){\r\n var pane = document.getElementById('pane-ch'+n);\r\n if (pane) pane.scrollIntoView({behavior:'smooth', block:'start'});\r\n }\r\n }\r\n\r\n details.forEach(function(d){\r\n d.addEventListener('toggle', function(){\r\n if (d.open){\r\n details.forEach(function(o){ if (o !== d) o.open = false; });\r\n showChapter(d.getAttribute('data-chapter'), false);\r\n }\r\n });\r\n });\r\n\r\n Array.prototype.slice.call(document.querySelectorAll('.toc-sub-list a[href^=\"#\"]')).forEach(function(a){\r\n a.addEventListener('click', function(e){\r\n var id = a.getAttribute('href').slice(1);\r\n var target = document.getElementById(id);\r\n if (!target) return;\r\n e.preventDefault();\r\n var pane = target.closest('.chapter-pane');\r\n if (pane){\r\n var ch = pane.getAttribute('data-chapter');\r\n var d = document.querySelector('details.toc-chapter[data-chapter=\"'+ch+'\"]');\r\n if (d && !d.open) d.open = true;\r\n showChapter(ch, false);\r\n }\r\n Array.prototype.slice.call(document.querySelectorAll('.toc-sub-list a.active')).forEach(function(x){ x.classList.remove('active'); });\r\n a.classList.add('active');\r\n requestAnimationFrame(function(){ target.scrollIntoView({behavior:'smooth', block:'start'}); });\r\n });\r\n });\r\n})();\r\n\r\n\/* \u2500\u2500\u2500\u2500\u2500 Quiz factory \u2500\u2500\u2500\u2500\u2500 *\/\r\nfunction buildQuiz(stageId, scoreId, nextId, questions){\r\n var stage = document.getElementById(stageId);\r\n var scoreEl = document.getElementById(scoreId);\r\n var nextBtn = document.getElementById(nextId);\r\n if (!stage) return;\r\n var idx = 0, score = 0, answered = 0;\r\n\r\n function render(){\r\n var q = questions[idx];\r\n var html = '<div class=\"quiz-q\"><span class=\"q-tag\">Q'+(idx+1)+'<\/span><span>'+q.q+'<\/span><\/div><div class=\"quiz-opts\">';\r\n q.opts.forEach(function(opt, i){ html += '<button class=\"quiz-opt\" data-i=\"'+i+'\">'+opt+'<\/button>'; });\r\n html += '<\/div><div class=\"quiz-fb\"><\/div>';\r\n stage.innerHTML = html;\r\n var fb = stage.querySelector('.quiz-fb');\r\n var opts = Array.prototype.slice.call(stage.querySelectorAll('.quiz-opt'));\r\n opts.forEach(function(b){\r\n b.addEventListener('click', function(){\r\n var chosen = parseInt(b.getAttribute('data-i'), 10);\r\n opts.forEach(function(x){ x.classList.add('lock'); });\r\n opts[q.a].classList.add('correct');\r\n if (chosen === q.a){ score++; }\r\n else { b.classList.add('wrong'); }\r\n answered++;\r\n scoreEl.textContent = 'Score '+score+' \/ '+answered;\r\n fb.innerHTML = (chosen === q.a ? '<strong>Correct.<\/strong> ' : '<strong>Not quite.<\/strong> ') + q.fb;\r\n nextBtn.disabled = (idx >= questions.length - 1);\r\n if (idx >= questions.length - 1){ nextBtn.textContent = 'Done \\u2713'; }\r\n });\r\n });\r\n }\r\n nextBtn.addEventListener('click', function(){\r\n if (idx < questions.length - 1){ idx++; nextBtn.disabled = true; render(); }\r\n });\r\n render();\r\n}\r\n\r\n\/* \u2500\u2500\u2500\u2500\u2500 Chapter 1 \u2500\u2500\u2500\u2500\u2500 *\/\r\nbuildQuiz('quizStage1','quizScore1','quizNext1',[\r\n {q:'The CPWA Code is best described as \u2014', opts:['A standalone statute','Supplementary to higher financial rules','A part of the Constitution','An RBI regulation'], a:1, fb:'Para 1.1.1: it is supplementary to the CPWD Code, DFPR 1978, CGRP 1983, GAR 1990, GFR 2005 and others.'},\r\n {q:'The provisions of the Code dealing with the form of initial and compiled accounts are based on directions of the Central Government on the advice of \u2014', opts:['The Reserve Bank','The Ministry of Law','The Comptroller & Auditor-General (Account Code Vol. III)','The Finance Commission'], a:2, fb:'They reproduce\/are based on CAG-advised directions embodied in Accounts Code, Volume III.'},\r\n {q:'Provisions of the Code relating to statutory audit are regarded as \u2014', opts:['Departmental preferences','Directions issued under the authority of the CAG','Optional guidelines','RBI instructions'], a:1, fb:'Para 1.1.1: audit-related provisions carry the authority of CAG directions.'},\r\n {q:'To Central Public Works carried out by the Military Engineer Services, the Code is \u2014', opts:['Wholly applicable','Not applicable unless otherwise specified','Applicable only for audit','Applicable only to stores'], a:1, fb:'Para 1.1.2: unless otherwise specified, it does not apply to MES (or other Ministries\\u2019) works.'},\r\n {q:'Where Central Public Works are entrusted to a State Government agency, they are regulated by \u2014', opts:['This Code in full','The State Government\\u2019s rules, subject to Account Code Vol. III','The Treasury Rules only','MES regulations'], a:1, fb:'Para 1.1.3: State Government rules apply, subject to the directions in Account Code, Volume III.'}\r\n]);\r\n\r\n\/* \u2500\u2500\u2500\u2500\u2500 Chapter 2 \u2500\u2500\u2500\u2500\u2500 *\/\r\nbuildQuiz('quizStage2','quizScore2','quizNext2',[\r\n {q:'Which payment is made for work done by a contractor but NOT yet measured?', opts:['On Account Payment','Advance Payment','Secured Advance','Final Payment'], a:1, fb:'Clause (3): an Advance Payment is for work done but not measured; an On Account payment (40) is for measured work.'},\r\n {q:'A Secured Advance is made on the security of \u2014', opts:['A bank guarantee','Materials brought to the site of work','The contractor\\u2019s reputation','Future bills'], a:1, fb:'Clause (52): an advance on the security of materials brought to site, where the contract is for the completed item of work.'},\r\n {q:'A work is a \"Major Estimate\" when its sanctioned works expenditure \u2014', opts:['Exceeds Rs 10 lakh','Exceeds Rs 50 lakh','Does not exceed Rs 50 lakh','Exceeds Rs 1 crore'], a:1, fb:'Clause (35): Major Estimate = sanctioned works expenditure exceeding Rs 50,00,000 (Minor Estimate = not exceeding).'},\r\n {q:'The Chief Accounting Authority of the Ministry means the \u2014', opts:['Chief Controller of Accounts','Financial Adviser','Secretary of the Ministry','Director General of Works'], a:2, fb:'Clause (9): the Chief Accounting Authority is the Secretary of the Ministry.'},\r\n {q:'An officer who directs one or more divisions but does NOT himself receive or disburse public money is a \u2014', opts:['Divisional Officer','Direction Officer','Sub-divisional Officer','Sectional Officer'], a:1, fb:'Clauses (20)\\u2013(21): a Direction Officer; the moment he handles public money he is treated as a Divisional Officer.'},\r\n {q:'Sanction by a non-PWD department to a work is regarded merely as \u2014', opts:['Technical Sanction','Administrative Approval','Re-appropriation','A grant'], a:1, fb:'Clause (62) read with (2): such sanction counts only as administrative approval; technical sanction is a PWD\/delegated power.'},\r\n {q:'\"Completion of work\" should be understood to include \u2014', opts:['Inauguration','Abandonment','Final payment','Audit'], a:1, fb:'Clause (13): completion includes abandonment, and \"completed work\" includes \"abandoned work\".'},\r\n {q:'Charged expenditure is that which, under the Constitution, is \u2014', opts:['Voted by Parliament','Not subject to vote by Parliament (Article 112(3))','Met from the Public Account','Met from deposits'], a:1, fb:'Clause (8): charged expenditure is not subject to vote \\u2014 Article 112(3).'}\r\n]);\r\n\r\n\/* \u2500\u2500\u2500\u2500\u2500 Chapter 3 \u2500\u2500\u2500\u2500\u2500 *\/\r\nbuildQuiz('quizStage3','quizScore3','quizNext3',[\r\n {q:'As a general rule, transactions in Government accounts are classified primarily by \u2014', opts:['The department in which they occur','The function, programme, activity and object','The officer who incurs them','The date of payment'], a:1, fb:'Para 3.1.2 (GAR Rule 29): classification has closer reference to function\/programme\/activity and object than to department.'},\r\n {q:'Receipts\/payments for cash or stores to\/from other departments fall under which group of heads?', opts:['Expenditure Heads','Revenue Heads','Remittance Heads','Suspense & Deposit Heads'], a:2, fb:'Para 3.1.6(III): Remittance Heads \\u2014 e.g. 8782-Cash Remittances and adjustments.'},\r\n {q:'Which works are NOT finally adjusted in the Divisional Officer\\u2019s accounts?', opts:['PWD office buildings','Conservation of ancient monuments (Archaeology)','Residential PWD quarters','Civil department buildings'], a:1, fb:'Para 3.1.3: monument conservation (Archaeology), P&T\/Broadcasting, Forest\/Salt\/Lighthouse\/Mints and civil aerodromes pass through.'},\r\n {q:'The correct classification ladder is \u2014', opts:['Major \u2192 Minor \u2192 Object \u2192 Detailed','Major \u2192 (Sub-Major) \u2192 Minor \u2192 Sub \u2192 Detailed \u2192 Object','Minor \u2192 Major \u2192 Sub \u2192 Object','Major \u2192 Sub \u2192 Minor \u2192 Detailed'], a:1, fb:'Para 3.1.7: Major \\u2192 (Sub-Major) \\u2192 Minor \\u2192 Sub \\u2192 Detailed \\u2192 Object Head.'},\r\n {q:'A lump-sum advance on a Government servant\\u2019s death is subject to a maximum of \u2014', opts:['Rs 5,000','Rs 8,000','Rs 10,000','Rs 25,000'], a:1, fb:'Para 3.1.10: two months\\u2019 (basic + DP), subject to a ceiling of Rs 8,000; adjust within 6 months; head 8550.'},\r\n {q:'The Divisional Officer obtains funds for disbursement by \u2014', opts:['Drawing cash from the treasury','Cheque on the banks against a Letter of Credit','A grant-in-aid','Petty cash imprest only'], a:1, fb:'Para 3.2.1(a): he is the primary disbursing officer, drawing by cheque against the Letter of Credit \/ Cash Assignment Account.'},\r\n {q:'Where the exact head of a CHARGE cannot be ascertained at once, it is classified temporarily under \u2014', opts:['Deposits','Miscellaneous Public Works Advances','Suspense \\u2013 Stock','Remittances'], a:1, fb:'Para 3.2.2: a charge goes to \"Misc. Public Works Advances\"; a receipt goes to \"Deposits\".'},\r\n {q:'Under Annexure A, the proposal to open a Cash Assignment Account must be sent by DG(W) to the CCA \u2014', opts:['15 days in advance','30 days in advance','45 days in advance','60 days in advance'], a:2, fb:'Annexure A: 45 days before the division actually opens, subject to the listed conditions (incl. a sanctioned Divisional Accountant post).'}\r\n]);\r\n\r\n\/* \u2500\u2500\u2500\u2500\u2500 Chapter 4 \u2500\u2500\u2500\u2500\u2500 *\/\r\nbuildQuiz('quizStage4','quizScore4','quizNext4',[\r\n {q:'The Divisional Accountant is posted to a Divisional Office by \u2014', opts:['The Divisional Officer','The Chief Controller of Accounts','The Superintending Engineer','The CAG'], a:1, fb:'Para 4.2.1: the CCA, head of the accounting organisation, posts the Divisional Accountant.'},\r\n {q:'The three-fold function of the Divisional Accountant is accountant, financial assistant and \u2014', opts:['Cashier','Internal checker','Auditor','Estimator'], a:1, fb:'Para 4.2.2: accountant (compiler), internal checker, and financial assistant\/adviser.'},\r\n {q:'An objection recorded in the Register of Divisional Accountant\\u2019s Objections (Form 60) is not finally disposed of until it is \u2014', opts:['Signed by the SE','Reviewed by the Pay and Accounts Officer','Approved by the CAG','Entered in the cash book'], a:1, fb:'Para 4.2.3: not disposed of until reviewed by the PAO, for whom the register is always available.'},\r\n {q:'The Divisional Accountant\\u2019s position in the office is analogous to that of a \u2014', opts:['Sectional Officer','Sub-Divisional Officer','Direction Officer','Superintending Engineer'], a:1, fb:'Para 4.2.2(c): he is the senior office member, analogous to a Sub-Divisional Officer.'},\r\n {q:'The Pay and Accounts Office checks the Divisional Officer\\u2019s sanctions only in respect of \u2014', opts:['All contract agreements','Write-off of stores or losses of public money','Technical sanctions','Pay and allowances'], a:1, fb:'Para 4.4 Note 1: only write-off of stores\/losses; other DO sanctions are checked by the Divisional Accountant.'},\r\n {q:'Technical sanctions need be communicated to the Accounts Officer only for projects costing more than \u2014', opts:['Rs 10 lakh','Rs 25 lakh','Rs 50 lakh','Rs 1 crore'], a:1, fb:'Para 4.4 Note 3: projects > Rs 25 lakh and non-projects > Rs 10 lakh; Administrative Approvals are not supplied at all.'},\r\n {q:'Where a protest is made against an audit objection, the objection is \u2014', opts:['Automatically withdrawn','Held in force until formal intimation of its withdrawal','Referred to the CAG','Treated as closed'], a:1, fb:'Para 4.5.3 Note: it remains in force unless the Audit\/Accounts Officer formally intimates its withdrawal.'}\r\n]);\r\n\r\n\/* \u2500\u2500\u2500\u2500\u2500 Chapter 5 \u2500\u2500\u2500\u2500\u2500 *\/\r\nbuildQuiz('quizStage5','quizScore5','quizNext5',[\r\n {q:'An appropriation is operative \u2014', opts:['Until the work is completed','Only for the financial year for which it is made','For three years','Until re-appropriated'], a:1, fb:'Para 5.1.1: it is operative only for the financial year for which it is made.'},\r\n {q:'The Contingency Fund is set up under which Article of the Constitution?', opts:['Article 266','Article 267','Article 112','Article 283'], a:1, fb:'Para 5.2.2: the Contingency Fund is set up under Article 267 (s.48 of the UT Act 1963 for UTs).'},\r\n {q:'A Major Head whose code begins with the digit \\u201c4\\u201d represents \u2014', opts:['Revenue Receipt','Revenue Expenditure','Capital Expenditure','Loans and Advances'], a:2, fb:'Para 5.2.4: 0\/1 Revenue Receipt, 2\/3 Revenue Expenditure, 4\/5 Capital Expenditure, 6\/7 Loans, 8 Public Account.'},\r\n {q:'In the six-tier classification, the \\u201cunit of appropriation\\u201d is the \u2014', opts:['Minor Head','Sub-Head','Detailed Head','Object Head'], a:3, fb:'Para 5.2.5(c): the Object Head is termed the unit of appropriation; the Detailed Head is now a Sub-scheme.'},\r\n {q:'For revenue heads, a loss by exchange on transactions abroad is accounted under Major Head \u2014', opts:['0075','2075','0049','8443'], a:1, fb:'Para 5.3.2: gain by exchange under 0075, loss by exchange under 2075 (capital head for capital transactions).'},\r\n {q:'A re-appropriation case must be referred to the Ministry of Finance when it involves plan-head savings of more than \u2014', opts:['Rs 5 lakh','Rs 10 lakh','Rs 25 lakh','Rs 50 lakh'], a:1, fb:'Para 5.4.1(b): savings of more than Rs 10 lakh for plan heads of a Ministry\/Department go to the Finance Ministry.'},\r\n {q:'Liabilities and assets adjustable by transfer to remittance heads are registered in \u2014', opts:['Form 1','Form 57 (Register of Transfers Awaited)','Form 60','Form 5'], a:1, fb:'Para 5.5.3: Form 57, the Register of Transfers Awaited.'}\r\n]);\r\n\r\n\/* \u2500\u2500\u2500\u2500\u2500 Chapter 6 \u2500\u2500\u2500\u2500\u2500 *\/\r\nbuildQuiz('quizStage6','quizScore6','quizNext6',[\r\n {q:'Which of the following is NOT treated as \\u201ccash\\u201d under Chapter 6?', opts:['Demand drafts','Deposits-at-Call receipts of Scheduled Banks','Government securities','Currency notes'], a:2, fb:'Para 6.1.1 Note: Government securities, debentures, bonds and other banks\\u2019 deposit receipts are not cash.'},\r\n {q:'The first (interim) Letter of Credit at the start of the year covers up to \u2014', opts:['One-sixth of the authorised budget allocation','80% of the budget grant','The full budget','One-third of the grant'], a:0, fb:'Para 6.2.1(b): the first LOC covers one-sixth of the authorised allocation (Vote on Account).'},\r\n {q:'A short-term advance the Divisional Officer may pay is one recoverable in \u2014', opts:['Fewer than 70 instalments','Fewer than 36 instalments','More than 70 instalments','Up to 12 instalments'], a:0, fb:'Para 6.2.2(h): short-term advances recoverable in fewer than seventy instalments; long-term ones go to the PAO.'},\r\n {q:'A cheque drawn in a Divisional office must bear two signatures when it is for \u2014', opts:['Rs 1 lakh and above','Rs 5 lakh and above','Rs 10 lakh and above','Any amount'], a:2, fb:'Para 6.2.7: cheques of Rs 10 lakh and above bear two signatures (second = Divisional Accountant\/nominated official).'},\r\n {q:'Under the CPWA Code, the practice of revalidating time-expired cheques has been \u2014', opts:['Retained','Dispensed with','Limited to one year','Allowed only by the PAO'], a:1, fb:'Para 6.2.11: revalidation has been dispensed with; an unpaid cheque is cancelled after six months and a fresh one issued.'},\r\n {q:'A receipt for money received is granted in which form?', opts:['CPWA Form 1','CPWA Form 3','GAR 7','Form 57'], a:1, fb:'Para 6.3.1: a receipt in CPWA Form 3 (or a Cash Memo in Form 3-A); the challan for paying into the bank is GAR 7.'},\r\n {q:'The amount of a permanent cash imprest must not exceed, without special sanction, \u2014', opts:['Rs 2,000','Rs 5,000','Rs 10,000','Rs 25,000'], a:1, fb:'Para 6.6.8: an imprest must not exceed Rs 5,000 without the special sanction of the Administrative Ministry\/Administrator.'},\r\n {q:'Cash found surplus in the chest is credited to \u2014', opts:['Miscellaneous Works Advances','8443-Civil Deposit \/ 103-Public Works Deposits','8672-Permanent Cash Imprest','799-Suspense'], a:1, fb:'Para 6.6.7: surplus \\u2192 8443-Civil Deposit; a deficit \\u2192 Miscellaneous Works Advances under 799-Suspense.'}\r\n]);\r\n\r\n\/* \u2500\u2500\u2500\u2500\u2500 Chapter 7 \u2500\u2500\u2500\u2500\u2500 *\/\r\nbuildQuiz('quizStage7','quizScore7','quizNext7',[\r\n {q:'Which class of stores is debited to a SUSPENSE head?', opts:['Tools and Plant','Road Metal','Stock','Materials charged to works'], a:2, fb:'Para 7.1.5: only Stock is debited to suspense; Tools & Plant, Road Metal and Materials charged to works go to final heads.'},\r\n {q:'The basic quantity record of stock transactions, kept where materials are stored, is the \u2014', opts:['Goods Received Sheet (Form 8-A)','Bin Card (Form 8)','Priced Stores Ledger (Form 12)','Indent (Form 7)'], a:1, fb:'Para 7.2.12: the Bin Card (Form 8) is the basic quantity record.'},\r\n {q:'The guiding principle for fixing an Issue Rate is that \u2014', opts:['It should yield a 10% profit','There should be no ultimate profit or loss in the stock account','It equals the market rate plus 10%','It is fixed by the PAO'], a:1, fb:'Para 7.2.19: the rate is fixed so there is no ultimate profit or loss in stock accounts.'},\r\n {q:'When stock is found surplus on verification, its value is \u2014', opts:['Kept under Misc. Works Advances','Credited at once as a revenue\/capital receipt','Ignored','Debited to Minor Works'], a:1, fb:'Para 7.2.36: surplus credited at once as revenue; a deficit is kept under Misc. Works Advances pending recovery.'},\r\n {q:'Issue rates of cement and steel in contracts should not be less than \u2014', opts:['The Central Stores rate','The market rate','The estimate rate','The previous year\\u2019s rate'], a:1, fb:'Para 7.2.19: cement\/steel issue rates must not be less than market rates, irrespective of Central Stores rates.'},\r\n {q:'The Tools and Plant Ledger (Form 15) is kept in how many parts?', opts:['Two','Three','Four','Five'], a:1, fb:'Para 7.3.7: three parts \\u2014 in hand, lent\/sent out, and shortage awaiting adjustment.'},\r\n {q:'Physical verification of all stores must be made at least \u2014', opts:['Once a quarter','Once every year','Once every two years','Once a month'], a:1, fb:'Para 7.2.35: a physical verification of all stores at least once every year, not by the custodian.'}\r\n]);\r\n\r\n\/* \u2500\u2500\u2500\u2500\u2500 Chapter 8 \u2500\u2500\u2500\u2500\u2500 *\/\r\nbuildQuiz('quizStage8','quizScore8','quizNext8',[\r\n {q:'A transfer entry is used to bring to account transactions that \u2014', opts:['Pass through the cash book','Do not involve cash or stock','Are above Rs 10 lakh','Relate only to revenue'], a:1, fb:'Para 8.1.1: TEs bring to account transactions that do not pass through cash or stock, among other purposes.'},\r\n {q:'An error affecting a debt, deposit, suspense or remittance head must be corrected by transfer \u2014', opts:['Only before the year closes','However old and small it may be','Only if above Rs 500','Only with CAG approval'], a:1, fb:'Para 8.1.3: such errors must be corrected by transfer however old and small.'},\r\n {q:'A revenue\/expenditure misclassification discovered AFTER the year\\u2019s accounts are closed is \u2014', opts:['Corrected by transfer','Left with only a note of error (unless another Govt\/commercial dept is affected)','Ignored entirely','Referred to the CAG'], a:1, fb:'Para 8.1.2: after closing, only a note of error \\u2014 unless it affects another Government or a commercial department.'},\r\n {q:'Every transfer entry requires an authority in which form?', opts:['Form CAM 34 (Transfer Entry Order)','Form CAM 35','Form 18','Form CPWA 33'], a:0, fb:'Para 8.1.6: a Transfer Entry Order in Form CAM 34 (or an order on another document).'},\r\n {q:'On one side of every transfer entry there should be \u2014', opts:['Only one minor head','Only one major head','Exactly two heads','No head'], a:1, fb:'Para 8.1.6 Note 2: only one major head on one side, though there may be debit\/credit to various other heads.'},\r\n {q:'A transfer between sub-heads within a work\\u2019s account is \u2014', opts:['Entered in the Transfer Entry Book','Filed with the Works Abstract and not entered in the TE Book','Not permitted at all','Done only by the PAO'], a:1, fb:'Para 8.1.12: it needs a formal TEO, is filed with the Works Abstract, and is not entered in the TE Book.'}\r\n]);\r\n\r\n\/* \u2500\u2500\u2500\u2500\u2500 Chapter 9 \u2500\u2500\u2500\u2500\u2500 *\/\r\nbuildQuiz('quizStage9','quizScore9','quizNext9',[\r\n {q:'Credit for revenue to the head concerned may be taken \u2014', opts:['As soon as it is assessed','Only when it is realised','At the start of the year','When the demand is raised'], a:1, fb:'Para 9.1.4: it is not permissible to take credit for revenue until it is realised.'},\r\n {q:'From a person NOT in Government service, the assessed licence fee must be \u2014', opts:['Recovered in arrears','Recovered in advance','Waived','Deducted from pay'], a:1, fb:'Para 9.3.1: the full assessed licence fee must be recovered in advance from a private person.'},\r\n {q:'Licence fee from a Government servant is recovered \u2014', opts:['Only in cash','In cash or by deduction from pay bills','Only by deduction','In advance only'], a:1, fb:'Para 9.3.2: either in cash or by deduction from pay bills, on a Form 48 demand.'},\r\n {q:'For General Pool accommodation managed by the Directorate of Estates, recoveries are \u2014', opts:['Settled monetarily with the division','Booked directly against 0216-Housing with no monetary settlement','Credited to 0059-Public Works','Kept in deposit'], a:1, fb:'Para 9.3.6: no monetary settlement; booked directly against the final head 0216-Housing.'},\r\n {q:'Cash refunds of revenue actually collected are booked under the minor head \u2014', opts:['800-Other Receipts','900 Deduct-Refunds','799-Suspense','103-Recovery of percentage charges'], a:1, fb:'Para 9.4.1: under the minor head \"900 Deduct-Refunds\" of the revenue head concerned.'},\r\n {q:'The Register of Licence Fees of Buildings and Lands is maintained in \u2014', opts:['Form 46','Form 48','Form 49','Form 12'], a:2, fb:'Para 9.5.5: Form 49 (the Register of Revenue is Form 46; the demand statement is Form 48).'}\r\n]);\r\n\r\n\/* \u2500\u2500\u2500\u2500\u2500 Chapter 10 \u2500\u2500\u2500\u2500\u2500 *\/\r\nbuildQuiz('quizStage10','quizScore10','quizNext10',[\r\n {q:'Which is NOT one of the three initial records of works accounts?', opts:['Muster Roll','Measurement Book','Work-charged Establishment Bill','Bin Card'], a:3, fb:'Para 10.1.2: the three are Muster Roll, Measurement Books and Work-charged Establishment Bills.'},\r\n {q:'A daily labour report (Form 30) need NOT be sent for a muster roll containing \u2014', opts:['15 persons or fewer','20 persons or fewer','10 persons or fewer','5 persons or fewer'], a:0, fb:'Note under 10.2.3: labour reports are not required for muster rolls of 15 persons or less.'},\r\n {q:'Payments for work done other than by daily labour are made on the basis of \u2014', opts:['The contractor\\u2019s estimate','Measurements recorded in the Measurement Book','The muster roll','A hand receipt'], a:1, fb:'Para 10.2.7: on the basis of measurements recorded in measurement books (Form CPWA 23).'},\r\n {q:'Entries in a Measurement Book must be made \u2014', opts:['In pencil, erasable','In ink only, with no erasure','In any medium','By the contractor'], a:1, fb:'Para 10.2.8: entries in ink only, no erasure, machine-numbered pages \\u2014 it may be Court evidence.'},\r\n {q:'A final payment on a running account is made on a form printed on \u2014', opts:['White paper','Yellow paper (CPWA 27-B)','Pink paper','Green paper'], a:1, fb:'Para 10.2.19: a yellow-paper form (CPWA 27-B) is used only for final payments.'},\r\n {q:'A secured advance to a finished-work contractor may be sanctioned up to \u2014', opts:['50% of value','75% of value','90% of value','100% of value'], a:1, fb:'Para 10.2.22(a): up to 75% of the value of imperishable materials brought to site.'},\r\n {q:'A mobilisation advance may be authorised for works costing not less than \u2014', opts:['Rs 50 lakh','Rs 1 crore','Rs 2 crore','Rs 5 crore'], a:2, fb:'Para 10.2.22(b): for specialised\/capital-intensive works costing not less than Rs 2 crore, max 10%, 10% interest.'},\r\n {q:'Materials issued direct to a work are debited to which suspense head?', opts:['Contractors','Materials','Labourers','Land Acquisition'], a:1, fb:'Para 10.3.12: the cost is debited to the suspense head \"Materials\" in the account of the work.'},\r\n {q:'How many suspense heads sit under the Works Abstract?', opts:['Two','Three','Four','Five'], a:2, fb:'Para 10.5.1: four \\u2014 Contractors, Labourers, Materials and Land Acquisition.'}\r\n]);\r\n\r\n\/* \u2500\u2500\u2500\u2500\u2500 Chapter 11 \u2500\u2500\u2500\u2500\u2500 *\/\r\nbuildQuiz('quizStage11','quizScore11','quizNext11',[\r\n {q:'In a lump-sum contract, detailed measurements of work done are required \u2014', opts:['For every item of work','Only for additions and alterations','Never','Only for the final bill'], a:1, fb:'Para 11.1.1(iii): detailed measurements are not required except for additions and alterations.'},\r\n {q:'An intermediate payment certificate must be given by an officer not below the rank of \u2014', opts:['Sectional Officer','Sub-divisional Officer','Divisional Officer','Superintending Engineer'], a:1, fb:'Para 11.2.2: a responsible officer not below the rank of Sub-divisional Officer.'},\r\n {q:'The completion certificate for the final payment is signed by the \u2014', opts:['Sub-divisional Officer','Divisional Officer','Superintending Engineer','Divisional Accountant'], a:1, fb:'Para 11.2.3: a completion certificate signed by the Divisional Officer (para 106, CPWD Code).'},\r\n {q:'Form 27-A is used for \u2014', opts:['Final payments','Intermediate payments','Muster rolls','Stock indents'], a:1, fb:'Para 11.3.2: Form 27-A is for intermediate payments; Form 27-B is for final payments.'},\r\n {q:'Intermediate payments to a lump-sum contractor are brought to account under \u2014', opts:['Final Charges','Contractors \u2013 Advance Payments','Contractors \u2013 Secured Advances','Materials'], a:1, fb:'Para 11.4.3: treated like advance payments under the suspense head \"Contractors \u2013 Advance Payments\".'},\r\n {q:'Transactions relating to lump-sum contracts are maintained in \u2014', opts:['Form CPWA 42','Form CPWA 43 (Contractor\\u2019s Ledger)','Form 67','Form CPWA 33'], a:1, fb:'Para 11.5.1: in the Contractor\\u2019s Ledger, Form CPWA 43.'}\r\n]);\r\n\r\n\/* \u2500\u2500\u2500\u2500\u2500 Chapter 12 \u2500\u2500\u2500\u2500\u2500 *\/\r\nbuildQuiz('quizStage12','quizScore12','quizNext12',[\r\n {q:'The progress of a manufacture is recorded in the \u2014', opts:['Register of Works (Form 40)','Register of Manufacture (Form 42)','Suspense Register (Form 67)','Bin Card (Form 8)'], a:1, fb:'Para 12.1.3: in the Register of Manufacture, Form CPWA 42.'},\r\n {q:'Accounts of a continuous manufacture operation must be closed \u2014', opts:['Only when operations end','At least once a year','Every quarter','Every month'], a:1, fb:'Para 12.1.4: continuous operations must be closed periodically but at least once a year.'},\r\n {q:'Capital charges for a manufacture extending over more than one season are first debited to \u2014', opts:['The work concerned','Sub-head \"Land, Kilns, etc.\" of the Stock Account','Revenue','Misc. Works Advances'], a:1, fb:'Para 12.2.2(b): to the special \"Land, Kilns, etc.\" account, recovered in instalments.'},\r\n {q:'The accounts of road metal digging are \u2014', opts:['Treated as manufacture accounts','NOT treated as manufacture accounts','Kept in Form 42','Always seasonal'], a:1, fb:'Para 12.2.3: road metal digging is not treated as a manufacture account; charges follow para 7.4.5.'},\r\n {q:'A Manufacture Account is essentially \u2014', opts:['A final head','A revenue head','A suspense account','A deposit head'], a:2, fb:'Para 12.3.1: essentially a suspense account, recorded under the sub-head \"Manufacture\" of Stock.'}\r\n]);\r\n\r\n\/* \u2500\u2500\u2500\u2500\u2500 Chapter 13 \u2500\u2500\u2500\u2500\u2500 *\/\r\nbuildQuiz('quizStage13','quizScore13','quizNext13',[\r\n {q:'Which is one of the three sub-heads under \"799 \u2013 Suspense\"?', opts:['Cash Settlement','Workshop Suspense','Public Works Deposits','Material Purchase Settlement'], a:1, fb:'Para 13.1.1: the three are Stock, Miscellaneous Works Advances and Workshop Suspense.'},\r\n {q:'Credits under the suspense heads are treated as \u2014', opts:['Revenue receipts','Reduction of expenditure','Deposits','Capital receipts'], a:1, fb:'Para 13.1.1: credits are treated as reduction of expenditure when making up the major-head account.'},\r\n {q:'The Material Purchase Settlement Suspense Account is the minor head \u2014', opts:['107 under 8658','129 under 8658','799 under 2059','800 under 0059'], a:1, fb:'Para 13.2.1: Minor Head \"129 \u2013 MPSSA\" under Major Head \"8658 \u2013 Suspense Accounts\".'},\r\n {q:'A single transfer entry for all stores purchased for specific works in a month is the \u2014', opts:['Omnibus Transfer Entry Order (Form 53A)','Summary of Transfer Entries','Schedule Docket','Goods Received Sheet'], a:0, fb:'Para 13.2.2: the Omnibus Transfer Entry Order, Form 53A.'},\r\n {q:'How many sub-heads does the Stock account have?', opts:['Eight','Nine','Eleven','Six'], a:2, fb:'Para 13.3.4: eleven sub-heads, from Small Stores through Handling & other Incidental Charges.'},\r\n {q:'Which is NOT one of the four classes of Miscellaneous Works Advances?', opts:['Sales on credit','Workshop jobs in progress','Losses, retrenchments, errors','Expenditure on Deposit Works in excess of deposits'], a:1, fb:'Para 13.4.1: the four classes are sales on credit, deposit-work excess, losses\/retrenchments\/errors, and other items.'},\r\n {q:'On completing a workshop job, an excess over the deposit received is transferred to \u2014', opts:['Revenue','Stock','Miscellaneous Works Advances','Public Works Deposits'], a:2, fb:'Para 13.5.3: the unadjusted amount is transferred to \"Miscellaneous Works Advances\" pending settlement.'}\r\n]);\r\n\r\n\/* \u2500\u2500\u2500\u2500\u2500 Chapter 14 \u2500\u2500\u2500\u2500\u2500 *\/\r\nbuildQuiz('quizStage14','quizScore14','quizNext14',[\r\n {q:'No work is undertaken for municipalities or private parties until \u2014', opts:['Half the cost is paid','The whole estimated cost (incl. supervision and profit) is paid','The work is completed','A bond is signed'], a:1, fb:'Para 14.1.5: the whole estimated cost, including all supervision and profit charges, must be paid first.'},\r\n {q:'Operating expenses of a workshop job pass through which suspense head?', opts:['Stock','Workshop Suspense','Miscellaneous Works Advances','Public Works Deposits'], a:1, fb:'Para 14.2.3: all other operating expenses are debitable to the jobs through \"Workshop Suspense\".'},\r\n {q:'A workshop job may be settled once a year (in March) if its total annual cost is not larger than \u2014', opts:['Rs 500','Rs 1,000','Rs 5,000','Rs 250'], a:0, fb:'Para 14.2.4: annual settlement is allowed when the total cost during the year is not larger than Rs 500.'},\r\n {q:'The supervision-charge percentage is calculated on \u2014', opts:['Total cost of labour and stores','The value of materials issued to the job','The capital cost of the shop','The profit margin'], a:1, fb:'Para 14.2.5: supervision % is on the value of materials issued to each job; other charges on total labour + stores.'},\r\n {q:'A profit percentage is usually charged except on jobs executed for \u2014', opts:['Private parties','Municipalities','Other divisions of Government','Local Funds'], a:2, fb:'Para 14.2.5: a profit percentage is usual except for jobs executed for other divisions of Government.'},\r\n {q:'Which is one of the three annual proforma accounts of a workshop?', opts:['Cash Account','Profit and Loss Account','Deposit Account','Suspense Account'], a:1, fb:'Para 14.3.1: Capital Account, Out-turn Account and Profit & Loss Account.'}\r\n]);\r\n\r\n\/* \u2500\u2500\u2500\u2500\u2500 Chapter 15 \u2500\u2500\u2500\u2500\u2500 *\/\r\nbuildQuiz('quizStage15','quizScore15','quizNext15',[\r\n {q:'Interest-bearing securities deposited by contractors \u2014', opts:['Pass through the regular accounts','Do not pass through the regular accounts of the division','Are credited to revenue','Are treated as cash'], a:1, fb:'Para 15.1.1: interest-bearing securities do not pass through the regular accounts of the division.'},\r\n {q:'Government promissory notes are accepted as security at \u2014', opts:['Face value only','Market price only','5% below market price or face value, whichever is less','10% below market price'], a:2, fb:'Para 15.2.2: at 5% below market price or face value, whichever is less.'},\r\n {q:'A Fidelity Bond (Form GFR 34) may be accepted as security from \u2014', opts:['A private contractor','A Government servant, not a private party','Any depositor','A local body'], a:1, fb:'Para 15.2.2: a Fidelity Bond may be accepted from a Government servant but not from a private party.'},\r\n {q:'Percentage deductions for security from contractors\\u2019 bills are credited to \u2014', opts:['8443-Civil Deposits-108-Public Works Deposits','0059-Public Works','8658-Suspense Accounts','8550-Civil Advances'], a:0, fb:'Para 15.2.4: credited to \"8443-Civil Deposits-108-Public Works Deposits\".'},\r\n {q:'A deposit not exceeding Rs 25 lapses to Government if unclaimed for \u2014', opts:['One whole account year','Two account years','Three account years','Six months'], a:0, fb:'Para 15.4.1(i): deposits not exceeding Rs 25 lapse if unclaimed for one whole account year.'},\r\n {q:'A deposit above Rs 25 lapses if unclaimed for \u2014', opts:['One year','More than three complete account years','Two years','Five years'], a:1, fb:'Para 15.4.1(ii): deposits above Rs 25 lapse if unclaimed for more than three complete account years (Rule 189).'},\r\n {q:'A lapsed or confiscated deposit can be repaid only \u2014', opts:['By the Divisional Officer alone','After pre-check by the Pay and Accounts Officer','Without any check','By the contractor\\u2019s request'], a:1, fb:'Para 15.4.3: repayment requires pre-check by the Pay and Accounts Officer.'}\r\n]);\r\n\r\n\/* \u2500\u2500\u2500\u2500\u2500 Chapter 16 \u2500\u2500\u2500\u2500\u2500 *\/\r\nbuildQuiz('quizStage16','quizScore16','quizNext16',[\r\n {q:'Which is NOT one of the three classes of Non-Government Works?', opts:['Deposit Works','Local Loan Works','Takavi Works','Workshop Works'], a:3, fb:'Para 16.1.1: the three are Deposit Works, Local Loan Works and Takavi Works.'},\r\n {q:'A deposit received for a Deposit Work is credited to \u2014', opts:['0059-Public Works','8443-Civil Deposits-108-Public Works Deposits','8658-Suspense Accounts','2059-Public Works'], a:1, fb:'Para 16.2.1: credited to \"108-Public Works Deposits\" under \"8443-Civil Deposits\".'},\r\n {q:'For autonomous bodies financed entirely from Government funds, the advance needed is \u2014', opts:['100% of cost','50% of cost','33\u2153% of cost','No advance'], a:2, fb:'Note under 16.2.1: only 33\u2153% of the estimated cost need be deposited in advance.'},\r\n {q:'The consolidated monthly record of all Deposit Works is \u2014', opts:['Form 65 (Schedule of Deposit Works)','Form 66','Form 76','Form 64'], a:0, fb:'Para 16.2.2: the Schedule of Deposit Works, Form 65.'},\r\n {q:'For a Takavi Work, the estimated cost \u2014', opts:['Must be deposited fully in advance','Need NOT be deposited in advance; recoverable like land revenue','Is never recovered','Is paid by the PWD'], a:1, fb:'Para 16.4.1: unlike a Deposit Work, the cost need not be deposited in advance; it is recoverable through District\/Revenue Authorities like arrears of land revenue.'},\r\n {q:'Takavi Works transactions are recorded under \u2014', opts:['8443-Civil Deposits','8550-Civil Advances-103-Other Departmental Advances','8658-Suspense Accounts','2059-Public Works'], a:1, fb:'Para 16.4.2: under \"Takavi Works Advances\" within \"8550-Civil Advances-103\".'},\r\n {q:'Ordinary maintenance Takavi works are treated as completed on \u2014', opts:['31 March','31 October','30 June','31 December'], a:1, fb:'Para 16.4.4: ordinary maintenance works are considered completed on 31 October each year.'}\r\n]);\r\n\r\n\/* \u2500\u2500\u2500\u2500\u2500 Chapter 17 \u2500\u2500\u2500\u2500\u2500 *\/\r\nbuildQuiz('quizStage17','quizScore17','quizNext17',[\r\n {q:'Inter-departmental debits for services\/articles are governed by \u2014', opts:['Chapter 4 of the Government Accounting Rules, 1990','The GFR 2005 only','The CPWD Code','The Treasury Rules'], a:0, fb:'Para 17.1.1: regulated by the directions in Chapter 4 of the Government Accounting Rules, 1990.'},\r\n {q:'When prison labour is employed on Jail works, the Jail department charges \u2014', opts:['Full market value','Nothing','Half the cost','A fixed percentage'], a:1, fb:'Para 17.1.5: no charge is made if the convicts are employed on Jail works.'},\r\n {q:'Transfer of land between Departments of Government is on what basis?', opts:['Market value','No profit no loss','Present-day cost minus depreciation','Book value'], a:1, fb:'Para 17.1.6(1): transfer of land between Departments is on a \"no profit no loss\" basis.'},\r\n {q:'Transfer of buildings between Government departments is valued at \u2014', opts:['Market value','Original cost','Present-day cost minus depreciation','No profit no loss'], a:2, fb:'Para 17.1.6(2): at present-day cost minus depreciation, valued by the PWD.'},\r\n {q:'Allotment of land and recovery of building cost from a public sector undertaking is at \u2014', opts:['No profit no loss','Market value','Depreciated cost','Face value'], a:1, fb:'Para 17.1.6(3): at \"market value\" as defined in Appendix 11 of the GFR 2005.'},\r\n {q:'Cash settlements with the Cabinet Secretariat and Ministry of Defence are routed through \u2014', opts:['129-Material Purchase Settlement Suspense','107-Cash Settlement Suspense Account','108-Public Works Deposits','799-Suspense'], a:1, fb:'Para 17.2.1(B): through the suspense head \"107-Cash Settlement Suspense Account\" below 8658.'},\r\n {q:'When responding to a transfer claim that pertains to it, a division should \u2014', opts:['Reject it if a voucher is wanting','Partly accept and partly reject','Accept it provisionally in full and settle disputes separately','Ignore it'], a:2, fb:'Para 17.2.3: it must not reject for a wanting voucher nor partly accept; it accepts provisionally in full and settles the dispute separately.'}\r\n]);\r\n\r\n\/* \u2500\u2500\u2500\u2500\u2500 Chapter 18 \u2500\u2500\u2500\u2500\u2500 *\/\r\nbuildQuiz('quizStage18','quizScore18','quizNext18',[\r\n {q:'For the purpose of preferring establishment claims, the \"Head of Office\" of the division is the \u2014', opts:['Superintending Engineer','Divisional Officer','Divisional Accountant','Pay and Accounts Officer'], a:1, fb:'Note under 18.2.1: the Divisional Officer is treated as the \"Head of Office\" of the entire division establishment.'},\r\n {q:'A separate pay bill must be prepared for employees who joined service \u2014', opts:['before 01-01-2004','on or after 01-01-2004 (NPS-2004)','only in Group A','only as work-charged staff'], a:1, fb:'Para 18.2.2(iv): a separate bill is required for those covered under the New Pension Scheme 2004.'},\r\n {q:'For NPS-2004 entrants, a Cheque-Drawing DDO \u2014', opts:['Prepares the bill and pays','Only prepares the bill; the PAO pre-checks and pays','Neither prepares nor pays','Pays only Tier-II'], a:1, fb:'Para 18.2.2(d): CDDOs only prepare such bills and do not make payment; the PAO pre-checks and pays.'},\r\n {q:'Undisbursed pay and allowances are recorded in \u2014', opts:['Form GAR 24','Form GAR 25','Form GAR 9','Form GAR 3'], a:1, fb:'Para 18.3.2: in a Register in Form GAR 25; amounts undisbursed for three months are refunded.'},\r\n {q:'The Bill Register maintained by Heads of Offices is in \u2014', opts:['Form GAR 27','Form GAR 9','Form GAR 31','Form CAM 10'], a:1, fb:'Para 18.3.3: a Bill Register in Form GAR 9, reviewed monthly by a Gazetted Officer.'},\r\n {q:'A report of transfer of an executive charge is sent to the PAO through the \u2014', opts:['Divisional Accountant','Superintending Engineer','Chief Engineer','Head of Department'], a:1, fb:'Para 18.5.2: the transfer-of-charge report is sent to the PAO through the Superintending Engineer.'}\r\n]);\r\n\r\n\/* \u2500\u2500\u2500\u2500\u2500 Chapter 19 \u2500\u2500\u2500\u2500\u2500 *\/\r\nbuildQuiz('quizStage19','quizScore19','quizNext19',[\r\n {q:'Cash to disburse contingent charges is obtained \u2014', opts:['From the treasury in cash','From the accredited bank by cheque','From the imprest only','From the PAO directly'], a:1, fb:'Para 19.1.1: obtained from the accredited bank by cheque, like cash for works payments.'},\r\n {q:'Charging contingent-nature expenditure to the \"Contingencies\" of a work is \u2014', opts:['Permitted freely','Permitted with SE sanction','Strictly prohibited','Allowed up to Rs 5,000'], a:2, fb:'Note under 19.2.2: this is strictly prohibited and breaches are reported by the Accounts Officer.'},\r\n {q:'If a division\\u2019s monthly contingent charges exceed the fixed limit, the bill is sanctioned by the \u2014', opts:['Divisional Officer','Superintending Engineer','Chief Engineer','Pay and Accounts Officer'], a:1, fb:'Para 19.2.3: the bill is submitted to the Superintending Engineer, who sanctions it by countersignature.'},\r\n {q:'At month-end, contingent charges are consolidated in a bill in \u2014', opts:['Form GAR 27','Form GAR 31 (\"Not Payable\")','Form GAR 9','Form GAR 24'], a:1, fb:'Para 19.3.1(b): consolidated in Form GAR 31 headed \"Not Payable\" for the Accounts Officer.'},\r\n {q:'The Register of Contingent Expenditure is kept in \u2014', opts:['Form GAR 27','Form GAR 31','Form GAR 25','Form CAM 34'], a:0, fb:'Para 19.3.1(c): a register of contingent expenditure in Form GAR 27 is kept in each office.'}\r\n]);\r\n\r\n\/* \u2500\u2500\u2500\u2500\u2500 Chapter 20 \u2500\u2500\u2500\u2500\u2500 *\/\r\nbuildQuiz('quizStage20','quizScore20','quizNext20',[\r\n {q:'The rules of Chapter 20 apply to the offices of \u2014', opts:['Divisional Officers','Chief & Superintending Engineers and other special officers','Sub-divisional Officers','Pay and Accounts Officers'], a:1, fb:'Para 20.1.1: to special offices \\u2014 Chief\/Superintending Engineers, Superintendents of works and other special officers, not Divisional Officers.'},\r\n {q:'The head of a special office is concerned with the execution of works \u2014', opts:['Fully','Only as an officer of control','As primary disburser','Never in any capacity'], a:1, fb:'Para 20.1.2: he is not concerned with execution\/disbursement\/custody except as an officer of control.'},\r\n {q:'If a special-office head assumes an executive charge, those transactions are \u2014', opts:['Merged with the special office','Kept distinct and accounted per divisional rules','Ignored','Sent to the SE'], a:1, fb:'Para 20.1.2: kept distinct from the special office and accounted for under the rules for Divisional Officers.'},\r\n {q:'In a special office, motor cars, scientific instruments and camp equipage are treated as \u2014', opts:['Capital under Machinery & Equipment','Contingent charges','Tools and Plant under Chapter 7','Stock'], a:1, fb:'Para 20.3.7: such \"Machinery & Equipment\"-class articles are treated as contingent charges in a special office.'},\r\n {q:'For these articles, the Chapter 7 Tools & Plant procedure \u2014', opts:['Must be followed strictly','Need not be observed, but registers are kept','Is replaced by the Bin Card','Does not apply at all'], a:1, fb:'Para 20.3.8: the Chapter 7 procedure need not be observed, but registers of receipt\/disposal\/balance are maintained.'}\r\n]);\r\n\r\n\/* \u2500\u2500\u2500\u2500\u2500 Chapter 21 \u2500\u2500\u2500\u2500\u2500 *\/\r\nbuildQuiz('quizStage21','quizScore21','quizNext21',[\r\n {q:'A Sub-Divisional Officer is \u2014', opts:['Required to compile the monthly account','Not required to consolidate transactions into a compiled account','Required to pay all bills','Responsible for the divisional cash book'], a:1, fb:'Para 21.1.2: the SDO keeps initial records but does not compile the account; that is done in the divisional office.'},\r\n {q:'The SDO maintains the initial account records of \u2014', opts:['Pay and allowances','Stores and works in progress','Deposits','Revenue'], a:1, fb:'Para 21.1.2: initial records of stores (Chapter 7) and works in progress, written up as transactions occur.'},\r\n {q:'Transfer Entry Orders are sent to the divisional office within how many days of month-close?', opts:['One day','Three days','Seven days','Fifteen days'], a:1, fb:'Para 21.1.3: within three days of the date on which the month\\u2019s accounts are closed.'},\r\n {q:'The covering list accompanying the Transfer Entry Orders is in \u2014', opts:['Form A3','Form 53','Form 16','Form GAR 9'], a:0, fb:'Para 21.1.3: a covering list in Form A3 (the TE Orders themselves are Form 53).'},\r\n {q:'Which is a MONTHLY return submitted by the SDO?', opts:['Reports of verification of stores','Statement of Road Metal (Form 16)','Tools and Plant Ledger','Completion certificate'], a:1, fb:'Para 21.1.4(a): the monthly Statement of Receipts, Issues and Balances of Road Metal (Form 16); stores-verification reports and the T&P Ledger are occasional.'}\r\n]);\r\n\r\n\/* \u2500\u2500\u2500\u2500\u2500 Chapter 22 \u2500\u2500\u2500\u2500\u2500 *\/\r\nbuildQuiz('quizStage22','quizScore22','quizNext22',[\r\n {q:'The cash and stock accounts of the divisional office are closed on \u2014', opts:['The 25th of the month','The last working day of the calendar month','The first of the next month','The 15th'], a:1, fb:'Para 22.1.1: closed on the last working day of the calendar month.'},\r\n {q:'The transfer entry levying the prescribed percentages is made on a single order in \u2014', opts:['Form CPWA 61','Form CPWA 62','Form CPWA 34','Form CPWA 80'], a:1, fb:'Para 22.1.2 Note: on a single order of the Divisional Officer in Form CPWA 62.'},\r\n {q:'Who scrutinises the division\\u2019s transactions before they are incorporated into the accounts?', opts:['The Superintending Engineer','The Divisional Accountant','The Pay and Accounts Officer','The Sub-divisional Officer'], a:1, fb:'Para 22.1.3: the Divisional Accountant scrutinises all transactions before incorporation.'},\r\n {q:'General sanctions to estimates and appropriations for works are noted in the \u2014', opts:['Register of Works (Form 40)','Register of Recoveries (Form 95)','Bill Register (GAR 9)','Suspense Register (Form 67)'], a:0, fb:'Para 22.2.4: in the Register of Works, Form CPWA 40.'},\r\n {q:'Cash vouchers and transfer-entry orders for works charges are posted into \u2014', opts:['Schedule Dockets (Form CPWA 61)','the Stock Account (Form 73)','the Abstract Book (Form 81)','the Suspense Register (Form 67)'], a:0, fb:'Para 22.4.2: posted into Schedule Dockets in Form CPWA 61.'},\r\n {q:'The Monthly Account is prepared in \u2014', opts:['Form CPWA 74','Form CPWA 80','Form CPWA 51','Form CPWA 64'], a:1, fb:'Para 22.4.12: the Monthly Account is prepared in Form CPWA 80.'},\r\n {q:'Reconciliation of cheques drawn and remittances made is done through \u2014', opts:['Form CPWA 51','Form CPWA 61','Form CPWA 73','Form CPWA 77'], a:0, fb:'Para 22.3.1: through the Schedule of Reconciliation of Cheques & Remittances, Form CPWA 51.'}\r\n]);\r\n\r\n\/* \u2500\u2500\u2500\u2500\u2500 Chapter 23 \u2500\u2500\u2500\u2500\u2500 *\/\r\nbuildQuiz('quizStage23','quizScore23','quizNext23',[\r\n {q:'The general banking business of the Central Government is carried on by \u2014', opts:['The State Bank of India','The Reserve Bank of India','The Public Sector Banks','The Pay and Accounts Office'], a:1, fb:'Para 23.1.1: by the RBI under Section 21 of the RBI Act, 1934.'},\r\n {q:'The accredited bank of the CPWD throughout the country (w.e.f. 01-04-2005) is \u2014', opts:['ICICI Bank','State Bank of India','UTI Bank','IDBI Bank'], a:1, fb:'Para 23.2.1(i): the State Bank of India is the accredited bank of CPWD throughout the country.'},\r\n {q:'Which payment may a Divisional Officer NOT make by cheque?', opts:['Salary of staff','Works payments','Final GPF payment to a Group A officer','Purchases for works'], a:2, fb:'Para 23.3.2: long-term advances, pensions and final GPF payments to Groups A\/B\/C are paid by the PAO, not the DO.'},\r\n {q:'The Letter of Credit is issued by the \u2014', opts:['Divisional Officer','AO of the LOC Cell of the Principal Accounts Office','Superintending Engineer','State Bank of India'], a:1, fb:'Para 23.3.4: by the Accounts Officer of the LOC Cell of the Principal Accounts Office.'},\r\n {q:'For a local transaction, the permissible remittance period is \u2014', opts:['T+3 working days','T+5 working days','T+7 working days','Same day'], a:0, fb:'Para 23.15.1(a): local transactions must be settled within T+3 working days (outstation T+5).'},\r\n {q:'Interest on delayed remittances is charged at \u2014', opts:['Bank rate','Bank rate + 2%','Bank rate + 5%','A flat 10%'], a:1, fb:'Para 23.15.2: at Bank rate + 2% (\"Delayed Period Interest\").'},\r\n {q:'Bank scrolls are routed by the PAO through which suspense head?', opts:['129-Material Purchase Settlement','108-Public Sector Bank Suspense','107-Cash Settlement','799-Suspense'], a:1, fb:'Para 23.18: through \"108-Public Sector Bank Suspense\" under \"8658\", cleared via \"8675-Deposits with Reserve Bank\".'}\r\n]);\r\n\r\n\/* \u2500\u2500\u2500\u2500\u2500 Chapter 24 \u2500\u2500\u2500\u2500\u2500 *\/\r\nbuildQuiz('quizStage24','quizScore24','quizNext24',[\r\n {q:'The Stock Register of Cheque Books is maintained in \u2014', opts:['Form CAM 1','Form CAM 2','Form CAM 10','Form CAM 17'], a:0, fb:'Para 24.1.3: in Form CAM 1 (the daily account of cheque books used is Form CAM 2).'},\r\n {q:'Stock-taking of cheque books is done every six months in \u2014', opts:['January and July','April and October','March and September','June and December'], a:1, fb:'Para 24.1.7: every six months in April and October, by an officer other than the Officer-in-Charge.'},\r\n {q:'When cheque-drawing power is withdrawn, wholly unused cheque books are \u2014', opts:['Defaced \"Cancelled\" and returned','Returned to the PAO without cancellation','Destroyed by the DO','Retained by the DO'], a:1, fb:'Para 24.1.4: wholly unused books are returned to the PAO without cancellation; part-used forms are defaced \"Cancelled\".'},\r\n {q:'On transfer of charge, the relieving officer takes the account from \u2014', opts:['The date of transfer','The first day of the month of relief','The next month','The last day of the month'], a:1, fb:'Para 24.2.1: from the first day of the month during which the relief took place.'},\r\n {q:'A relieved Divisional Accountant must prepare \u2014', opts:['A new cash book','A memorandum reviewing the accounts','An audit report','A fresh estimate'], a:1, fb:'Para 24.2.3: a memorandum reviewing the accounts (stock, suspense, outstandings, liabilities, recoveries).'},\r\n {q:'Full details of all account records destroyed are kept permanently in \u2014', opts:['Form 92','Form 95','Form 97','Form CAM 1'], a:2, fb:'Para 24.4.1: in Form 97, with the concurrence of the Chief Controller of Accounts.'}\r\n]);\r\n<\/script>\r\n<\/body>\r\n<\/html>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Central Public Works Accounts (CPWA) Code \u2014 Study Notes (Ch 1\u20133) Study Notes · CPWD · M\/o Housing & Urban […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"site-sidebar-layout":"no-sidebar","site-content-layout":"","ast-site-content-layout":"full-width-container","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"disabled","ast-banner-title-visibility":"disabled","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"disabled","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center 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