I am introducing much sought after and somewhat
Difficult subject CPWA, we will discuss over it chapter wise, I am giving some gist
Or note or opinion on this subject then you can also participate in it by writing in
comment box of my blog. I hope it will help you in your revision
Your colleague and friend
ABISHEK SAXENA
Chapter –works account
Note(1)no Government money can be spent without prior permission or sanction of competent authority and it must be in conformity with rules , regulations and constitution of India.
Exception to above rule-under paragraph 66 of CPWD-director-general of works /chief engineer can spend Government money in the emergent circumstances without permission in the anticipation of subsequent sanction under urgent works. But they have to immediately inform to account officer
Payment to labour
Note(2)-(form-21))-muster roll- all payments other than permanent and temporary employees and work charged establishment under paragraph 10 and 11, all the workers departmentally engaged in the works are recorded in this roll
In form 30 a daily labour report of muster roll is sent to sub-division /division office and both are cross checked by sub-division/division office.
Rules of keeping muster roll-(1) it can not be made in duplicate ,(2)one and more rolls are permitted where work is large ,(3) payment shuld be authorized or witnessed by higher standing or available officer,(4) payment can be made more than once in a month
Form 21A-register of unpaid wages of muster roll
Form 28-hand receipt- os used to pay the unpaid wages appearing in the form 21A
Other forms for labour payment:form 22 ,casual labour form for emergent work ,payment can be made by an officer not below the rank of gazetted officer.
Form 32, requisition form for pretty works not more than Rs 5000
Note (3)-form23,measurement books/registers-other than payment of labour, all payment for work done to contractors and supplied made by suppliers are made on the basis of measurement recorded in the measurement books/ registers
Form92-a register of measurement books issued to sub-vision and other works are maintained in this register in the division office.
Rules of measurement/details measurement-
(1) measurement can not be recorded in the measurement books by an officer not below the rank of junior engineer/sub engineer, it always open to sub –divisional officer (S.D.O) to record measurement
(2) it is made in ink only and can not be cancelled without prior permission of competent authority and payment can not be made on new measurement by cancelling original (old) without consent of officer who originally made the measurement (old)
(3) for starting measurement full details of contractor agreement and suppliers should be given like name of the contractors /suppliers, commencement order ,actual completion etc.
Note(3) -form23A,standard measurement books in respect of buildings for preparing repairs estimates and contractors bills ,it is updated and maintained by S.D.o and certified by D.o (divisional officer)
Forms and voucher
Form24-for contractor first and final payment or payment after full completion
Form26- for advance payment and other payment to contractor
Form26A-for secured advance payment to contractor on the security of material brought to site whish is imperishable nature and Government secure lien over goods brought to site and it is stipulated in the contract agreement
Form43 contractor ledger
Form40 work register
Form 73-stock account
Advance payment to contractor
There are three types of advances generally granted to contractors
(1) advance on running account/bill-it is granted on the work done which is measured or has been recorded in measurement book in form26
(2) advance to contractor work done but not measured- it is generally granted by prior sanction of s.e (superidendent engineer) on the certificate f responsible officer that not less than work is done for which amount advance is granted.
This advance is to be followed by detail measurement within 2 month by which it could be adjusted within 3 month from its payment , if advance is less than Rs.50000 period can be extented to 4 month and for more than Rs.50000 but less than Rs.100000 period can be extended to 6 months by prior sanction of S.E/C.E
But advance Rs. 100000 and more adjustment shall be done within three month only,for extension prior permission of government is required
(3) secured advance in form 26A-it granted on security of material brought to site by a contractor upto 75% of material cost or total 75% material element cost in tender which is lower for finished goods/completed work contract only
A indenture in form 31 is obtained from contractor for this advance as a security
Secured advance is also given for capital intensive works and for specialized work for contract not less than Rs.1 crore- it is granted up to Rs.1 crore or 10% of total tender value which is lower.
But for new machinery brought to site up to 80% of machine value and in case of old machine 70% of machine value, these advances are treated as mobilization advances on 10% interest per annum is also chargeable from payment to recovery(inclusive of both days).
All secured advances shall be fully recovered BEFORE 80% work completed,
MATERIAL ISSUE
GENERALLY MTERIAL IS ISSUED (1) TO CONTRACTOR FOR WORKS
(2) DIRECT TO WORKS
ISSUE TO CONTRACTOR- WHEN IN AGREEMENT ISSUE OF MATERIAL IS STIPULATEDD BY DIVISION/GOVERNMENT – MATERIAL SHULD BE ISSUED AT PRICE STIPULETED IN THE AGREEMENT IRRESPECTIVE OF MARKET PRICE AMOUNT OF MATERIAL ISUE SHOULD BE CHARGED TO
CONTRACTOR PERSONAL A/C IS DEBITED
AND
ANY ONE OF THE ACCOUNT IS CREDITED
STOCK ( AT ISSUE RATE WHEN SUPPLIED FOM STOCK)
MATERIAL PURCHASE SETTLMNT SUSPNSE A/C( WHEN SUPPLIED MADE THROUGH PURCHASE OR ABROAD OR OTHER DIVISION OR DEPARTMENT AT RATE AGREED BY BOTH)
MATERIAL ISSUE SHOULD BE RECORDED IN THE FORM 35A FOR KEEPING ISSUE OF MATERIAL WITHIN SANCTION LIMIT
NO SUPERVISION CHARGE IS RECOVERED FOM CONTRACTOR FOR ISSUE OF MATERIAL WHICH GENERALLY CHARGED TO MATERIAL ISSUE TO PUBLIC.
IF SUBSEQUENT EXECUTIION OF CONTRACT CONTRACTOR WISH TO ISSUE MATERIAL TO HIM LYING IN GOVERNMENT STORES THAT WAS NOT STIPULATED IN THE AGREEMENT, ISSSUE CAN BE MADE ONLY BY RECOMMENDATION/ REPORT OF D.O OF THIS URGENCY AND WITH PRIOR APPROVAL BY S.E, RATE SHOULD BE CHARGED BY UASING THREE RATE ANALYSIS/FORMULA- ABOVE OR BELOW OF SHEDULE OF RATE OR MARKET PRICE OR ISSSUE RATE OF STORE INCLUDING STORAGE CHARGES WHICH IS HIGHER.
Will be continue………………………………………
Chapter-Appropriation
Funds | Sections | Particulars | Allotted code | Allotted range of codes | Provisions in constitution | For whom applicable | Division |
Consolidated fund of India | Section-1- |
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| Article-266 | Central, state and union territory | Sectors/sub-sectors, major/sub major heads, minor heads, sub- heads, detail/object heads |
Revenue receipts | All receipts by way taxation and other receipts treated as revenue | 0 and1 | 0020-1999 |
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Revenue expenditure | All expenditure met from revenue receipts | 2 and3 | 2011-3999 |
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Section-2
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Capital receipts | Receipts which can not be set aside for capital expenditure | 4000 | Nil |
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Capital expenditure | Expenditure by way of borrowed funds in view to generate concrete assets of permanent character, some part of capital receipts can also be set aside for this purpose | 4046-5999 |
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Section -3 |
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Public debt ,loans and advances | It includes all loans and advances raised and given by Gov. like internal loans, external loans ,advances from contingency fund,inter-state settlement | 6 and 7 | 6001-7999 |
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| Contingency fund of India | For emergent situation like natural calamity etc | 8000 |
| Article 267 and for union territories section 48 of union territory act 1963 |
Central, state and union territory
| It is grouped under single major heads |
| Public account | Loan and advances other than section-2 above. It includes loan, advances, remittances, adjustment. and suspense(inter department settlement, adjustment between division and other circles) heads of Gov. for which either Gov. incurred liabilities to pay received amount or have claim to recover paid amount like Gov.provident fund, advances etc. | 8001-8999 |
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| Central and state ,but for union territory Gov.there is no separate public account ,it maintained with central Gov. public account | major/sub major heads, minor heads, sub- heads, detail/object heads |
There are five tier accounting system/heads of account or division of Gov.account
Sectors, major heads (also called main unit of appropriation), minor heads, sub heads and detailed heads (also called object head or primary unit of appropriation)
Sectors- they are generally indicate specific services or functions of Gov. like social services, economic services etc
Major heads- within each sector there is division of specific function /service called major head of account (identify by 4 digit number like 2059, revenue expenditure major head of CPWD)
Minor heads-it shows programme for achieving set objects of their respective major head (identify by 3 digit number like 129 purchase settlement suspense a/c)
Sub- head-it represents activities and schemes for achieving set of objects of programme of minor head (identify by 2 digit)
Detailed head-it provides item wise control over expenditure final chargeable in various activities like expenditure over salary, maintenance, administration etc (identify by last2 digit of major head like 01 for salary, 59 for CPWD)
Re-appropriation-to transfer the anticipated savings of one head to another deficient head is called re-appropriation but no re-appropriation is allowed to restore diverted re-appropriation.
re-appropriation can only be done before close of financial year ,re-appropriation of fund Rs 10 lacs and more require prior consent of finance ministry.
expenditure and receipt abroad-if any receipt and expenditure arise in embassy/other department abroad are brought to account by pay and account office of ministry of external affairs to concern /respective ministry/department ‘S P,A.o for final booking in a/c.
for foreign estimates composite rate of exchange is used , any loss or income due to exchange fluctuation is charged to concern capital head or revenue head 0075 in case of treated as income.
watching actual-divisional officer is responsible for keeping expenditure within sanction limit but head of department and account officer both are jointly responsible for reconciliation of a/c of department and accounts appearing in account office but more responsibility lies with account officer.
every department/ministry should disclose their savings or any shortfall in estimates before close of financial year and on date specified by ministry of finance by which proper steps can be taken .
Replacement of alphanumeric codes to numeric codes of heads of account from 1995-96-every department/ ministry shall make their detail demand of grants by using numeric codes in place of alphanumeric codes from 1995-96 onwards, every detail demands will consist of 6 tier heads of account a s given below,
Major head (function, 4digits)
Sub-major head (sub-function,2 digits)
Minor head (programme,3 digits)
Sub- head (schemes,2 digits)
Detailed head (sub- scheme, 2 digits)
Object head (primary unit of appropriation, 2 digits)
To add any new head and abolish any old head are done by controller of accounts under ministry of finance with consultation of comptroller general of India under article 150 of constitution of India
CHAPTER- STORES
