Professional Documents
Culture Documents
F - Appropriation Walch There: and Against
F - Appropriation Walch There: and Against
RULE
T ABLt:l. OF CONTENTS
~HAPTRR
t-lNTRODUCTORY
...
11
I -3
2 I
26
29
211
220
2-25
2-2S
232
2-33
2-34
A.-Introductory
B.-Receipt of mon~y
C.-Payments1-P-ayment by bills(a) pay and Allowances
(b) Ccntingent chargl's
H.-Payment by chequesta) Introductory
(b) Contingencies of Divisional Qfficero
D.-Record -of Ca~h TransactionsI.-General
Il-ExaminaUon of Aceount.s of cash( a) Ca!lb Book
(b) Imprest Cash Accoul_lt
E.-Cheque Books and Receipts Books
34
36
312
3-14
3.17
3: IS
320
323 .
324
4 I
4-4
45
4-6
4.15
4-16
4 17
Punjab Financial Handbook No. 3 DFR relating to Public Works and Forests
RULE
ii
CHAPTER V - DePOSITs AND
S~:sPBNSI!
AccouNTS
Rul~
A.-Deposits}.-Introductory
H.-Security Deposits
III.-Lapscd and Confiscated Deposita
JV.-Jnterest Bearing Securities
B - Suspense Accouots1.- lotroductory
B.-Purchases
II I.-Stock
IV.-Miscellaneous Public Works Advances
V.-London Stores
VI.-Workshop Suspense
51
52
54
55
51
59
510
513
516
519
'V'()HAPTER VI-STORES
A.-Introductory
B -Stock1.-Geocral
H.-Quantity Accounts(a) Receipts
(b) Issues
(c) Monthly Abstract-; of Receiph and Issues
(d) Half-yearly Balance Returns
(e) Rectification of errors
Ill.-Value Accounts(a) Payment for Stock received
(b) R!coverics for Stock issued(i) Issued Rates
(If) Storag eCha rges
(fii) Mode of recovery
{c) Valuation of Quantity Accounts
JV.-Half-yearly Stock Register
V.-Ledgcr
.VI.-Stock-tak ing
..
VJI.-Recflfication of Accounts
C.-Tuotsand PlAntI.-General
H.-Numerical Accounts(a) Rece1pts
(b) Issues
(c) Register ofTools and Plant
III.- Payment for Supplies
IV.-Recoveries(a) For use of Tools and Plant
(b) For Sales and Transfers
V.-Verification
VI.-Rectificaton of Accounts
D.-Road MetalI.-Quantity Accounts
II.- Rectification of Accounts
III.-Schedule of Rates
IV.-Chargea for Quarries
B.-Materials Charged to Works
61
6-5
68
6Io
614
617
618
6 19
621
624
625
626
628
634
635
638
639
644
645
646
649
650
653
656
657
659
661
662
663
(. .(4
Punjab Financial Handbook No. 3 DFR relating to Public Works and Forests
RULE
Iii
~PTBR Vli-WoRJts
Rules
A.-OeneralI .-Classification of the Operations of the Department of
Public Worts
H.-Administrative Approval and Technical Sanction
111.-Sundry matters relating to the execution of Works
tV.-Initial Records of Accounts
B.-Cash PaymentsI.-Introductory
H.-Payments to Labourars---(a) Departmental Labour
(b) Labour engaged through a Contractor
(c) Travelling Expenses
111.-Payments to Suppliers and Contractors(a) Record of Moasurements(i) Measurement Books
(ii) Detailed Measurements
(iii) Standard Measurements
(lv) Review of Measurements
(b) Bills and Youchcrs(i) Forms of Bills and Vouchers
(ii) Preparation, Examination and Payment of Bills ..
(c) Atd to Contractors
JV.-Payment to Work-charged, Establishment(a) Conditions of Employment
(b) Pay Bills
(C) Unpaid Wages
{d) Travelling Expenses
C. Stock chargesI.-General
JI.-Issues of Materialt to Contractors(a) General Conditions
. (b) Accounts. Procedure
..
(c) Return of Surplus Meterials
... (d) Tools and Plant lent for use
IJJ.-Issues of materials direct to Works(a) Details Accounts of Materials issued
(b) Disposal of Surplus Materials
(c) Verificatron of Unused Balances
D.-Adjustments
E.-Works Abstract:>I.- Introductory
H.-Classification and Record of Final Charges( a) Major :u.timates
(b) Minor Estimates
m.-Suspense Accounts(a) General
(b) " Material~" Account
(c) "Contractors'' and "Labourers" Accounts
IV.-Ltabilitics awaiting incorporation
V.-Reoordjof progress
VI.-Preparation, completion an~ disposal of Works
Abstracts
7 I
12
7 5
16
710
712
7-14
7.15
7 16
111
7 18
7 19
720
728
135
737
738
740
741
742
743
145
150
751
152
156
151
762
763
164
768
169
110
111
117
119
7!10
Punjab Financial Handbook No. 3 DFR relating to Public Works and Forests
RULE
I\
Rules
F. -Register <5f WorksI -Maintenance and fxammah,..m of Regt~ter
II.-Closiog of Accounts and rectification of errors <'n
completion of Works(a) Settlement of Liabilities and Assets and Clearance
of Suspense Accounts
(b) Excesses over estimates
(c) Rectificatio n of errors after closing the Accounts
III.-Scbedule of Rate'
G.-Contractors LedgerI.- Introductory
H.- Posting of Ledger
111.-Petty Contractors' Account
IV.-Balancing and Reconciliation
V.- Scrutiny of Accounts by Contractors
H .-sundry Rulingsf.-Expenditure on Inauguration on Ceremontes
II. -Execution of G overnment Works by Local Bodies
J . -Special provision for certain kinds of works1.-t.ump aum Oontracts(a) General
(b) Payments for work done
(c) Form of Bills
(d) Subsidiary Works Accoun s
(o) Contractors' Ledger
II. -Manufacture Accounts
III.- Workshop Accounts(a) Introductory
(b) Direct and Indtrect Charges
(c) Annual Account and Review
JV.-Non-Goverome!Y., Works(a) Introductory
(b) Depo5it Works(il General
(li) Accounts
(c) Local Loan W orks
(d) Taccavi Works(/) Provision of Funds
(ii) Accounts of Expenditure
(IIi) Recovery through Civil D epartment
(tv) water Courses
784
7 86
787
7-R8
7R9
790
7-92
7-94
191
7 98
799
7-100
7102
7106
7109
1114
7-117
7122
1124
7126
7 128
7130
7132
7138
7 141
1 142
7144
7 145
DIVISIONAL 0FFICBRS
81
Offices8 5
Ho
Punjab Financial Handbook No. 3 DFR relating to Public Works and Forests
RULE
Rules
Introductory
(ii)
Schedule Dockets
(ili)
(iv)
(v)
Scbr.dules
8 15
816
8 18
819
820
821
8 23
8 24
825
8 26
8 . 30
8 31
91
101
Punjab Financial Handbook No. 3 DFR relating to Public Works and Forests
RULE
/
DEPARTMENTAL FINANCIAL RULES
PART I
Rules relat'tng to the Depadment of Public Works
CHAPTER I-INTRODUCTORY
A-Extent of Application
1.1 This Part contains the financial and accounts
procedure rules, other than those referred to in rule 1.2
below, which are special to the Department of Public
Works. They are supplementary to the general rules in
Financial Handbooks Nos. 1 and 2 which are also applicable
to the Department of Public Works, unless there be something repugnant in the subject or context or except to the
extent that they are modified by the rules in this part. The
Treasury Rules (Punjab) *(Financial Handbook No. 1),
however, over-ride any provision in this part with which
they may be inconsistent.
1.2 The rules regulating-_
(i) the form in which the initial or subsidiary
accounts are to be kept;
(ii) the form in which the accounts complied from
the initial and subsidiary accounts are to be
submitted to the Accountant-General; and
(iii) the rendering of accounts to the AccountantGeneral on specified dates;
have been issued by the Comptroller and Auditor-General
of India, and are contained in Account Code, Volume III.
'The forms referred to in (i) above can, ho.wever, be modified in matters of detaV by the Government in consultation with the Accountant-General. Changes of a local
nature can, likewise, be authorised by the AccountantGeneral in respect of the forms referred to in (ii) above.
(See articles 2 and 3 of Account Code, Volume III).
B-Deftnitions
1.3 (a) Unless there be something repugnant in the
subject or context and except as provided in clause (b)
below the terms defined in Account Code, Volume III and
in Financial Handbook No. 2 have the same sense as explained therein when applied to the rules in this part.
{b) The following terms have been used in this part
in the sense herein explained : (1) Administrative Appraval.- This teTm denotes
the formal acceptance by the Administrative
fThe word "Part J of" were dPleted, - ~>itiP No R4 1 -nsn (Fl -77/29811,
V
Punjab Financial Handbook No. 3 DFR relating to Public Works and Forests
1.3.]
RULE
l Ch tp. I .
Department concerned. of the proposals for incurring any expenditure in the Department of
Public Works o a work initia Ld by. ~Jr cvnnected with, the requirements of such Administrative Department. It is, in effect, an order to the
Department of Public 'Vorks to execute certain
specified works at a stated sum to meet the
administrative needs of the department requiring the work.
(2) Book Transfer.-This term is applied to the
process whereby financial transactwns which do
not involve the giving or rec~vmg 01 Cash, o1
of Stock materials ate brought to account. Such
transactions may either affect the boolu:i of the
Accountant-General, PWijab, alone an-d be incorporated in the accounts of the Punjab Government, or may have to be passed on by him
to other Accounting Officers for adjustments in
the accounts of other Governments. They
usually represent lial:>ilitles and assets of
Government brought to account either by way
of settlement or otherwise, but they may also
represent correction and amendments made in
Cash, Stock, or Book Transfer transactions
previously taken to account.
(3) "Commercial Department' .
(4) "Competent Authority:' in relation to the 'exercise of any power means an Administrative
Department of the Punjab Government acting
in consultation with the Department of Finance,
or any other authority to which such power may
be delegated.
Department of Finance may prescribe cases m which
its consent to the exercise or delegation of any power
under these rules by the authorities specified may be
considered to have been given.
1
Punjab Financial Handbook No. 3 DFR relating to Public Works and Forests
RULE
j
[1.3
INTRODUCTORY
Chap. I]
-- - -(6)
.-<<Direction
----Office". This term indicates- the
nffire of an Administr<"ltlve Officer '-Vho h :J.s on e
or more Divisional Officers working under his
orders and is not himself entrusted with the
execution of works or with the receipt and disbursement of public money, e.g., a Chief or a
Superintending Engineer or a Superintendent
of Works; but. if such an officer is also entrusted
at any time with the receipt and disbursement
of public money, he is treated as a Divisional
Officer, even though some part of his emoluments may be treated as Direction Charges.
(7) "Direction Officer''. The head of a Direction
Office is kno~.vn by this designation.
Explanation. A Government employee: holding the rank of a SuperintE'nding or even 11 Chief Engineer is not a Direction Officer, unless the
direction of the business of one or more divisions is entrusted to him.
Thus a Superintending Engineer employed on special duty is not a Direc. tion Officer.
Punjab Financial Handbook No. 3 DFR relating to Public Works and Forests
1.3.]
RULE
[Chap. I.
-
----
Punjab Financial Handbook No. 3 DFR relating to Public Works and Forests
RULE
...,/
CHAPTER II-GENERAL sYsTEM oF AccouNTS
AND FINANCIAL CONTROL
A-INTRODUCTORY
The Department of Public Works executes primarily works of all* classes recivil Works (Civil
quired for all departments under
Buildings and Communicatit'ns).
the control of the Punjab GovernIrrigation Works.
ment, except such Civil Works as
Navigation Works.
may be entrusted to the adminisEmbankment
Works.
tration of the departments conDrainage Works.
ccrned,-vide Rule 16.1 (b) of
Financial Handbook No. 2. Civil Works of thP Central
Government (including Administrations under its direr~
control) which are not under the control of the Punjab
Government, or Military or Railway works, or works pertaining to other State Governments, may also be entrusted
to the Department, either occasionally or as a standing
arrangement. Non-Government works may also have to
be undertaken sometimes.
2.1.
turo~
Note (1) Besides the foregoing, petty services. such as the manufacor supply of stores are also undertaken by Divisional Officers.
"Note.
(2)
Omitted.
2.3. In all cases the primary accounts of these transactions should be kept in accordance with the rules in this
Handbook and in Account Code. Volume III. even though
the ultimate cost of the transactions may not have to be
brought to account finally in the books of the Divisional
Officer.
- (Note (2)
November, 11177)
22nd
Punjab Financial Handbook No. 3 DFR relating to Public Works and Forests
RULE
n
c
"
2 4- 2 6 ]
[ Cl!ap IJ
2.4. The performance of these services and the sub~tdiary proceedings g1ve rise to a number of other transactions with other departments, etc., which have also to be
brought to account, e.g., funds have to be obta1 ned from
treasuries to meet liabilities incurred. receipts rcali .('d
h:=tve to be lodged in treasuries. and stores have to bl' Clbtained from other divisions or departments, etc., or ft om
abroad.
2.5. The transactions_of Public Works Qfficer.s. thus
fall under the -heads indicated below:--
--------
(i) Expenditure
B-Classificotions of Transactions
2 6. (a) The general principles relating to thp classification of Public Works Receipts and Exoenditur<' arP
l::~id down in Chapter II of Account Code Volume TTI. <md
Aopendix 2 to Account Code, Volume I-List of MClior and
Minor Heads of Account of Central and States Receipts
;md Disbursements.
(b) The sub-heads and iietailed heads togethPr
with
~mbordinat~ 1n thf>
Expf' ndit ur" "''fl inr ~n r1 r: :nor
.....
~~::-::
==-------
Punjab Financial Handbook No. 3 DFR relating to Public Works and Forests
RULE
1
Chap ll ]
f 2 6 2 .H
~-
(iii) the amount o& the incidental law charges incurred by the executing department when acting as an agent in connection with
a work financed from a different head of expenditure, for
instance, when the Department of Public Works executes a
work, the cost of which is debitable 1b a head other than the
Public Works heads of expenditure.
T'nc decretal amount of the claim,-vide item (i) above, should be debit<-'d in all cases to the work concerned and the charges referred to in item
(ii) to the sub-head "Office Expenses-Other chargcn" of the executin~
department. As regards (iii), the amount should generally be borne by the
department on whose behalf the work is undertaken on the ground that the
action of the executing department acting as agent, which is the cause ot
the suit, is normally taken in the interests of the work. When, however,
it ll> established that the law suit has been caused by a deliberate act of an
employee of the agent department for his personal gain, the charges should
be adjusted by recovery from the individual concerned or by debit against
the standing charges of that department according to the merits of each
t"ase. Such cases should be submitted to ~vernment for orders, with the
recommendations of the Chief Engineer concerned and accompanied with
-full statement of the case in question.
Punjab Financial Handbook No. 3 DFR relating to Public Works and Forests
RULE
B
2.9)
[Chap. II .
~ ~
L....
i. .
&c) The accounts of these receipts and disbursements (including the transactions of subordinate
officials acting on his behalf) are compiled
under his supervision by Divisional Accountant
(See Rule 2.15) posted to his office by the Accountant-General, and are submitted monthly
to the Accountant-General.
\..,(d) The Divisional Officer is required to maintain
----~=-=------
Punjab Financial Handbook No. 3 DFR relating to Public Works and Forests
Chap : fl.)
RULE
2 .102.11
--------------
Accounts _
2.11. The Divisional Officer, as the primary disbursing
officer of tne divisiOn, is responsible not otrly for the financial regularity of the transactions of the whole division but
alsq for the main tenance 0f the accounts of the transactions
Punjab Financial Handbook No. 3 DFR relating to Public Works and Forests
RULE
A.-Introductory
3.1. The general rules in regard to the receipt, payment and custody of money and the maintenance of
accounts connected therewith as given in Financial Handbooks Nos. 1 and 2 fTreasury Rules (Puniab)* and
Punjab Financial Rulesl, apply mutatis mutandis to the
Department of Pubflc Works. See also Section 1 of Chapter
III of Account Code Volume III. The followin(t rules are.
however, special to the Department of Public Works.
The monetary transactions connected with revenue
receipts. deposits stores and works are further subiect to
the soecial rules rel-ating thereto as laid down in the respective succeeding chapter of this handbook.
3.2. Primarily the Divisional Officer is the resoonsible disbursin(t officer of the diviS'ion. but he mav delegate
this function to his subordinate officers in certain cases,vide rule 7.10(a).
Nou. See also rule 7.10 (bt
..
,;
'
..
~re drleted,-nde
21
Punjab Financial Handbook No. 3 DFR relating to Public Works and Forests
RULE
22
3 .a - 3 7]
I Chap
lJ
B-Receipt of Money
3.4. The procedure to be followed in respect of tht'
receipt of money, for the grant of receipts and other allied
matters, is laid down in Subsidiary Treasury Rukc:; 2. ~ to
2.7, 2.10 to 2.13 and rule 2.7 of Financial Handbook No. 2
(Punjab Financial Rules).
Note. Heads of special offices do not realise any departmental receipts.
Any petty amounts received occasionally should be remitted at once to the
treasury in accordance with the procedure pre:;cribed in Subsidiary Treasury
Rule 2.7. For recoveries from the staff see rule 3.9 below.
--- ~---
--~-~==~---------------
Punjab Financial Handbook No. 3 DFR relating to Public Works and Forests
RULE
23
Chap. Ill. j
- - - - --
[J 8 - J I]
offices, for the eucashment of bllls relating to their pl' rsonal claims and Government will accept liability for any
loss caused by the act of the guard if the Gazetted Government employee is not at the station where the money is
irawn.
3.8. 0 rdinarily, recoveries on account of security deposits of employees should be made in cash when their
pay is disbursed and should be credited in the cash book
of the disbursing officers; but see rule 3.9.
Note. (1) The competent authority in consultation with the AccountantGeneral may, however, prescribe that security deposits should be d&iuctcd
lrom pay bills.
Note. (2) This rule applies mutatis mutandis to all recovencs from employees which are creditable, under the rules, 1to ::orne head in the compiled
accounts of the division.
Punjab Financial Handbook No. 3 DFR relating to Public Works and Forests
RULE
24
3.12 -3.1SJ
lChap.lll.
3.13. The provisions of Chapter VIII of Punjab Financial Rules and Rules 4.44 to 4.55 of the Subsidiary
Treasury Rules apply generally to the Department of
Public Works to the extent that they may not be inconsistent either with the authorized method of obtaining cash
for contingent charges (vide rule 3.12) or with any of the
special rules in this Handbook.
II-PAYMENT BY CHEQUES
'
. ~.3.11
(a) )f!.troductory
In drawing' and deairng with ~lieques, "tfie drawing officers should be guided by the general principLes larid
down in Subsidiary Treasury Rules 4.13 to 4.16 a!ld'r ~~8~
and nlles 2.12 to 2.19 of Punjab Financial Rules-Financial
Handbook No.2.
3.15. If a limit has been set by the Divisional Officer
on the drawings of a Sub-Divisional Officer under the provisions of Subsidiary Treasury Rule 4.87 the limit prescribed for the drawings on each treasury during a month
should be entered on the reverse of the counterfoil of the
cheque book for that treasury befqre any cheques are
drawn during that month, and the Sub-Divisional Officer
should watch that the limit is not exceeded, by deducting
from it, On the fPVerse Of thP COUnterfoils, the nmount of' .
each cheqtiP as it is dr nvn . 'l'hP undrawn h a la n ('l' <lt tl,
Punjab Financial Handbook No. 3 DFR relating to Public Works and Forests
RULE
Ill.
ing
Chap.
yee
ne,
re-
vil
m~n
tle
)tiC
me
.40
'i~y
of
1-
;h
1e
,_
d
1
.l
r
3.16-3.17
Note.
(1) In the absence of a monthly limit on his drawings the drawt'fficer should record on the reverse of the counterfoil of each cheque
the alr,ount of the next cheque drawn and the total of the drawings durin&
the month, and carry forward their total to the next counterfoil, thus enabling himself, fr.>m time to time, to exercise an independent check on the
postings in his cash book.
Note. (2) When a cheque is issued in lieu of a time expired or lost
cheque the amount should not be entered on the counterfoil and only a reraark should be made in it that the new cheque has been i:;sued in lieu of
cheque No. . . . . . . . . . . . . . . dated . . . . . . . . . . the time of which has expired.
in~
1re
Punjab Financial Handbook No. 3 DFR relating to Public Works and Forests
RULE
27
Chap Ill ]
I J .21-3.22
Punjab Financial Handbook No. 3 DFR relating to Public Works and Forests
3.23-3.27]
RULE
[Chap. Ill
..
..
'
Punjab Financial Handbook No. 3 DFR relating to Public Works and Forests
RULE
26
3.18 3.20]
--------------
[Chap III.
3.18.
I-GENERAL
'
3.2&.
The disburs111g
__
Punjab Financial Handbook No. 3 DFR relating to Public Works and Forests
Chap.
IJI.l
RULE
[3 28-3.31
Punjab Financial Handbook No. 3 DFR relating to Public Works and Forests
CHAPTER
RULE
A-Deposits
I -INTRODUCTORY
Dt:!partment of
section
(b) Cash deposits of contractors as
~
II
security,
J
below.
(c) Deposit for works (other than taccavi works) to
be done. Such works are known as Dt:!posit.
Works and detailed rules relating to them are
given in sub-section (iv) of section J of Chapter
VII.
39
Punjab Financial Handbook No. 3 DFR relating to Public Works and Forests
5.2 - 5.41
RULE
[ Chap. V.
II-SECURITY DEPOSITS
Punjab Financial Handbook No. 3 DFR relating to Public Works and Forests
41
' v.
Chap. V.]
blic
ary
DSlt
~st
ase
.ty,
to
to
thhe
tal
ial
he
1ts
00
he
of
nt
~d
al
e)f
.h
s
e
!-
e
lt
y
b
e
t 5.5-5 6
5.5.
~Sits
6r
s of
ules
1m
RULE
..
5.6. When a subordinate, who has furmshed an Interest-bearing Security is transferred to another division or
department, the following accounts procedure should be
observed:(i) If the Security is being realised in instalments.
and the subordinate has not completed the full
amount, the remaining instalments due from
him will be recovered in his new division, and
Punjab Financial Handbook No. 3 DFR relating to Public Works and Forests
RULE
5.6-5.9]
DEPARTMENTAL FINANCIAL RULES
[ Cftap. V.
..
5.7. The account of the minor head 'Suspense' subdivided into as many of the five heads named below as
may be required is kept in each division under a single
major head of expenditure unless the Government
directs otherwise: -(1) Purchases, (2) Stock, (3) Miscellaneous Public Works Advances, (4) London Stores,
and (5) Workshop Suspense. These heads are of a temporary character and all transactions recorded under them,
are ultimately removed either by payment, or recovery in
cash, or by adjustment. The transactions, therefore, consist of b<?ta deb!fs and credits,. the latter. being treated as
reduction
expepditure when ma'king up the account of
the
major of
head.
5.8. Detailed instructions in regard to the classification of suspense transactions and maintenance of accounts
in respect thereof are given in Articles 47 to 64 and 164 to
172 of Account Code, Volume III. The instructions contained in the following rules should also be observed in
connection with these suspense transactions.
IT-PURCHASES
Punjab Financial Handbook No. 3 DFR relating to Public Works and Forests
RULE
43
Cbap. V.)
5.10-5.15
III-STOCK
5.14. Items in the 'Miscellaneous Public Works Advances' account are cleared either by actual recovery or
by transfer, under proper sanction or authority, to some
other head of account. Items or balances which may become irrecoverable should not be so transferred until
ordered to be written off.
5.15. For each of the classes of items of 'Miscellaneous Public Works Advances' other than those falling under
the class 'Expenditure incurred on Deposit Works in excess
of deposits received' a separate set of folios is reserved
(vide Atticle 164 of Account Code, Volume III), and all the
items under each class should be so detailed that their
clearance may be watched individually. An abstract
should be prepared to show the totals of all the classes.
..
J
I
'
Punjab Financial Handbook No. 3 DFR relating to Public Works and Forests
RULE
44
. .. t-5. 19]
[ Chap. V .
V-LONDON STORES'
SusPENsE
5.19. The detailed orders relating to Workshop suspense are contained in rules 7.122 to 7.127 infra.
(Rule 5.18 omitted,-vide No. 841-0SD (F) -77 /2981J, .dated 22nd No11177.)
~mber,
Punjab Financial Handbook No. 3 DFR relating to Public Works and Forests
RULE
CHAPTER VI -8TORES
,. V.
ttral
exomiing
rtdia
omerninre~der
in
sk ot
:and
~om1 im-
err&d
ount
oiced
sent
;>aythe
ved.
arly
the
mer
susNo-
A-INTRODUCTORY
s~e
45
_,
~
Punjab Financial Handbook No. 3 DFR relating to Public Works and Forests
RULE
46
6.4-6.8]
[Chap. VI.
''PO
v'~
(Words subst!tuted.-11ide
NnvPm'1PT. 1977) .
-22nrl
no
s
sio
t
cal
Da
S~C\
alt
0
a
6
....
che
tll
Punjab Financial Handbook No. 3 DFR relating to Public Works and Forests
RULE
Chap. VI.]
STORES
[ 6.9-6.10
(b) Issues
Materials may be 1ssued from stock for the
following purposes : ~for use on works either by issue to contractors or
direct (See Articles 126 of Account Code,
Volume ill).
~for despatch to other sub-divisions, div1s~ons,
departments, or Government;
G.lt.
(Words substituted,--vi<te
Novembfo.r, 11177).
No.
dated
22nd
Punjab Financial Handbook No. 3 DFR relating to Public Works and Forests
RULE
48
6.10- 6.12]
f Chap. VI.
--~
- - for sal~ -~ ~ontractors, emp~yees o~ other p e r-
6.11.
'
Punjab Financial Handbook No. 3 DFR relating to Public Works and Forests
RULE
49
Chap. VI.]
I.
r-
.n__
>>f
lcl
t
5
STORES
[ 6.13-6.14
Divisional Offices with a view to seeing l.hat intdent Books are properly used according to the
Rules.
For this purpose, a Register of Indent Books in the
form D. F. R. (P. W.) 21, (with the modification that the
words "Measurement Books" wherever occurring shall be
substituted by the words "Indent Books") shall be maintained in each division. The detailed acknowledgement
of the person to whom an indent book is issued shall be
recorded in the remarks column of the Register.
6.13. When making entries in the Register of stock
iS{>ues, the stq_re~~er or sectfqnal officer should pay
particular attention to record in the columns headed 'To
whom issu-ed' ..and 'Head of Account, etc.' the full particulars as given in the last two columns of the indent or as
otherwise known to him.
Note. If the materials are issued for use on a work, the particular required to be entered in the column 'Name of Work, etc.,' of Form P.F.R. 26,
should inv.ariably be given ln the column 'To whom issued.'
('
Punjab Financial Handbook No. 3 DFR relating to Public Works and Forests
RULE
50
6.15- 6.171
l Chap. V1.
N<..,~.
(3) In postmg .column 1 of the Abstracts, those rece.~pt.s and
tssu .. of the month, wlllch It'pr-csi!nl transactions the value of which is
brou~:ht to account 111 the same mtJnth through the cash book or transfl!l'
entr:ts, ~>lould be separate-d f rom U<~ns::ctwn not so brou&ht to a.cc:ount~
within the montb.
Punjab Financial Handbook No. 3 DFR relating to Public Works and Forests
RULE
51
Chap. VI.]
.- STORES
16.17- 6.20
III-VALuE AccouNTS
6.2t . ~ash payment should not be made for stock_i_eceived from other sources except jn accordance' with the
rules in Appendix 3 to the Punjab Financial R.u1es. When
under those rules payment for suoPlies made by any department is made in cash. the claims of such department
~houJd be dealt within the same W<'" as thoc;e of suooliers.
In other cases, the necessarv acliustment of the l'Ost.
throuph the remittance or other head concerned. shot1ld be
made by he division:~] office in acrordancP with the instructions lti.ven in Sections ~ and 9 of ChaptP.r ITT of
Account Code. Volume III, after obtaining a verification
Punjab Financial Handbook No. 3 DFR relating to Public Works and Forests
RULE
52
6.21-6.24]
{ Cbap. VI.
of the claim, which should not be cettified without crossing off the connected measurement book entries with a
suitable remark.
(b) Recoveries for stock issued
(i} ISSUED RATES
6.21. An Issue Rate 1s assigned to each new article as
it is brought on stock. This rate is fixed on the principle
that the cost to be charged to work on which the materials
are to be used should approximately equal the actual cost
of the stores and that there may be no ultimate profit or
loss in stock accounts. It should provide. beyond the
original price paid, for carriage and other incidental
charges, if any, actually incurred on the acquisition of
stores; but it should in no case be in excess of the market
rate.
~.
..
Note. (1) It is not necessary that the Issue Rate for an item should be
the same in a11 Ub-divisions but a uniform rate should ordinarily be prescribed for all localities in a sub-division.
Note.(2) The Issue Rate.s should be worked out to the nearat multiple
of 5 paisa. Fractions of 2.5 paisa and below should be ienored but fraction
of more than 2.5 pai~e should be taken as 5 paisa.
........
:
(ii)
..
STORAGE CHARGES
Punjab Financial Handbook No. 3 DFR relating to Public Works and Forests
RULE
53
[ 6.24-6.28
STORES
Chap. VI.]
--------- - - the basis of this rate storage churges are calculated. simul~
taneon.,lv with the book value. for all issues made under
rule 6.10.
(iii) MonE F R
RY
6.25. (a) The u - ivisional Offker i~ responsible
that the value of materials sold to municipalities. l ocal
funds and the public. and of issues made to contractors
for private use is recovered in cash at the earliest
opportunitv.
Note. A Sale Account in Form D.F.R. (P.W.) 10 should be prep:ued in
- - - -- --
(b) All adjustments of the value of stock issued except on sale should be made bv thP Divisiona 1 Officer as in
thP case of receipts,-vide rule 6.20. The Sub-Divisional
Officer is. however. responsible for the clearance from
work accounts. of all outstandings against contractors on
::~ccount of the recoverable value of materials issued to them
bv charge to works.
(c) ~ 10 per cent supervision charge should be realised in addition to the value of stock in all cases in which
it is recoverable under paragraPh 4.38 of the P uniab
Pnblic Works D~partment Code. bu+ tho amounts rf'covrrl'd ou. this account should not h e> treated as rec-eipts on
acr.ouPt of stock. but as revenue receints. or recPints on
c-apital account.. ~s the case mav b e.
(c) Valuation of Qua11.t1.1 Accounts
6.26. The ahstr::~cts of Stocks RecPints aPo issnPs
f11ido ruJP 6.14) when recPived in thP nivic:;ion;:~1 nfficP will
hP comoleten in the m;:~nner l aid down in Artkle 9R of
Arrount
Code. Volume ill.
NniP
y,.,.. h...ulrl hi' v::>l11ro al thr 1<~1' <' R'ltl'~ 1\xl'd for th~> " 11rno~e--1n" "''"'~ 6 ~1 to 11.23.
6 28 An-account should be maintained in thP divi~ional office to record. month bv month. senaratPlV for Pach
sub-division. the transactions relatinlt to e;:~ch itPm of
sto<:k This a~cmmt should bP in Form D.fi'.R. ('P.W1
11. -H.alf::y.early Reg:ister of stock . which is in three
n~s:-
Punjab Financial Handbook No. 3 DFR relating to Public Works and Forests
RULE
54
6.28-6 32]
[ Chap. VI.
I'
'
i .,
Note. The Register should be laid before the Divisional Ofl\cer within a
week after the ltl.lbmission of the Monthly Account to the AccountantGeneral
-.
- ~~~
I'
Punjab Financial Handbook No. 3 DFR relating to Public Works and Forests
RULE
55
Chap. VI.]
STORES
- ---------
[ 6.32- 6 .34
orders in
Note. This rev1ew should be dirt!cit!d to sec :opecially that s tores are
pnct:d in accordance with the rules, ~ stocks are taken periodically by
re!ipou.sible officers, and that stocks of mdiv1dual 1tems are r.gulated on a
consideration of actual requirements ol. the near future and Wlth due reeard
to the averal:'e consumption of the post antl to thl! prevailing market conditions. The object to secure lS that the stock on the regiSter shall consisl
only of effiCient and necessary articles pnced within the rates- at w!:4ch they
could be purchased at the time.
,f
V-UmG6
Punjab Financial Handbook No. 3 DFR relating to Public Works and Forests
6.34-6.3~]
RULE
lCbap. VI. ,_.-{d) The ledgers, li necessary may be k ept m a convement positiOn m the store godown, but they
should be kept locked, the .leeys being m the
custody of the person responsible for mak:mg
entries therem.
-----
--
--
Vl-sTOCK-TAK.ING
:t ..
Punjab Financial Handbook No. 3 DFR relating to Public Works and Forests
RULE
57
Chap. VI.]
STOREs'
[ 6.36:_6~40
VII-RECTIFICATION oF AccouNTS
'
Punjab Financial Handbook No. 3 DFR relating to Public Works and Forests
RULE
58
6.40-6.44]
- - -- --:-------
- - - - --- -
;chap. VI.
6.42. The account procedure pres~ribed in this section for Tools and Plant of divisiOnal offices need not be
observed in special offices m respect of the articles referred
to in rule 6.40, though these are otherwise treated as Tools
and Plant. Suitable registers showing the' receipt, disposal
and balance of the articles should, however, be maintained.
See also rules 15.7 and 15.8 of the Punjab Financial Rules.
Note. (1) Form P.W.A. 4, referred to in article 96 o f Account Code,
Volume Ill, may also be used by subordinates for recording daily receipts
and lSSUe& of Tools and Plant in their charges.
Nute. (2) If any articles of tlus class are transferred to a dtvtsional
ollice, the fact of the transfer should forthWJth be reported to the AccountantGeneral, even though no adjustment of cost is required to be made under
ru~
.
6.43. The ~ccounts of tools and plant issued for use
... :by. sO.boldinates of the sub~di'vision, or tmnpor-arily 1en1 or
hired to contractors, or to local bodies and others under
paragraph 4.16 of the Punjab Public Works Department
Code, should be specially reviewed periodically, and it
should be seen that the articl<E are returned without unnecessary delay and in good condition.
Note. This rule also applies to Tools and Plant sent out for repairs.
II-NUMERICAL AccouNTS
- (a) Recetpts
~~ 6.44. All articles received should be examined and
.
nted when delivery is taken and the transaction should
'be posted in the Account of Receipts of Tools and Plant,
Form D.F.R. (P.W.) 12. Such acknowledgement as may
have to be given to the person from whom the articles are
Punjab Financial Handbook No. 3 DFR relating to Public Works and Forests
RULE
59
vr.
~ial
r1ote
tle~
sa;
;, a
ub.erto
lply
ISes,
etc.,
lnt',
ecbe
red
ols
sal
ed.
les.
llde,
ipts
mal
mtider
Jse
or
ier
mt
it
m-
md
ald
.nt,
tay
are
[ 6.44 - 6 46
STORES
-------Chap. VI.]
received, can be signed only by the Divisional or SubDivisional Officer.
An acknowledgement should invariably be given when articles lent are received back.
Note.-(1) The record of the detailed account should, in the case of
purchases from suppliers be kept in the Measurement Book in the manner
prescribed in rules 7.16 and 7.17.
Note.- CZ) The entries in Form D.F.R. (P.W.) 12 in respect of the
receipt back of articles lent or 6ent out (vide rule 6.48 should be made m red
ink, with a reference to the original entries in the Account of Issues of Tools
and Plant.
(b) Issues
6.45. All transactions of issues (including those of
articles relferred to in rule 6.43) should be posted in the
Account of Issues of Tools and Plant, Form D.F.R. (P.W.)
13. Except in the case of cash sales, unstamped but dated
acknowledgements must be obtained in support of all issues
and in case of tools, etc., lent to contractors, such acknowledgements should further setforth the valuation of the
articles lent as determined by the Sub-Divisional Officer.
See also Note to rule 6.12.
Note. Entries of articles referred to in rule 6.43 should be made in red
ink.
Punjab Financial Handbook No. 3 DFR relating to Public Works and Forests
RULE
60
646-6.48}
f Chap. VI.
Punjab Financial Handbook No. 3 DFR relating to Public Works and Forests
RULE
61
Chap. VI.]
STORES
[ 6 48
6 53
-to
6.49. Payment for tools and plants received from suppliers and other sources should be made generally in the
manner prescribetl for stock receipts in rules 6.19 and 6.20.
But when the Mathematical Instrument Department is
unablt; to supply any instruments indented for and arranges
for their purchase, the supplier's bill will, if that Department so desireiS, be paid in cash or by a Reserve Bank
draft.
IV-RECOVERIES
(a) For use of Tools and Plant
6.50. The procedure to be observed in charging the
cost of tools and plant in the accounts of a division and in
making adjustments on account of cost of tools and plant
used on works executed on behalf of other divisions,
Departments. etc.. and to certain works of the division
s<>lf. it des<:ribed in Appe; :lix 2.
.
Punjab Financial Handbook No. 3 DFR relating to Public Works and Forests
RULE
62
6.54
6.56]
D~~PARTMENTAL
FINANCIAL RULES
I ('hap
Vl .
I .
I
J
Punjab Financial Handbook No. 3 DFR relating to Public Works and Forests
RULE
64
6.59-6.60 1
[ Chap. VI .
D - Road Metal
I-QuAJIITITY AccouNTS
..
'
Punjab Financial Handbook No. 3 DFR relating to Public Works and Forests
RULE
83
Chap. VL]
STORES
[ 6 57- 6 se
continue to J>e borne on the accounts of tools and plant untill the loss is adjustod by a recovery or a sanctioned
write-off; see also rule 6.58.
---
Vl-RECTIFICATION oF AccoUNTS
Punjab Financial Handbook No. 3 DFR relating to Public Works and Forests
RULE
65
I 6.61 - 6 64
STORES
- - - -11-RECTIFICATION
- - - -- - OF Ac.
JUNTS
....~
Ill-SCHEDULE OF RATES
,,
O~>partment
Dav\nud
Punjab Financial Handbook No. 3 DFR relating to Public Works and Forests
RULE
\Q~Il-WORKS
A - General
I-CLASSIFICATION OF THE OPERATIONS OF TilE
OF PUBLIC WoRKS.
DEPARTMENT
SUNDRY V.ATTERS
RELA~~G
7.5. Detailed Departmental rules relating to Requisitions by CivH Officers Preparation of Estimates a11d
Projects, Contracts and Work Orders, Execution of Works;
Dr>posits Works, Disposal of Estimates. Supplementary
67
Punjab Financial Handbook No. 3 DFR relating to Public Works and Forests
RULE
158
7 6-7 7]
[ Chap. VII.
and Revised Estimates,- and Completion Repoft:;, Certl ficates and plans are "Ontained in th' Publlc Wot ks
Department Code, as detailed below:Paragraphs
(1) Reqwsitions by Civil Officers
2.14 to 2.21
(2) Preparation of Estimates and
Projects
2.22 to 2.60
(3) Contracts and Work Orders
2.61 to 2. 7!)
(4) Execution of Works
2.80 to 2.108
(5) Deposit Works
2.109 to 2 113
(6) Disposal of Estimates
2 114 to 2 115
(7) Supplementary and Reyjsed
Estimates
2.116 to 2.121
(8) Completion Reports Certificates and Plans
2.122 to 2.1:13
Note. ThE- pov.rers exercised bv th'! "Jariou$ authorities in the matter of
1ccephng lPnd<>rs and issumg work "orders are given in Chapter X .
-~~~~~~~~~-- ~~~~~-----------
- ~-"'"~... - "
- ---
Punjab Financial Handbook No. 3 DFR relating to Public Works and Forests
RULE
69
WORKS
Cnap VH ]
[7.8
7 10
the maintenance of
the records are laid down in paragraphs 4.1 to 4.8 of the
Public Works Department Code; Article 119 of Account
Code, Volume III and rules 7.12, 7.13, 7.16, and 7.17 infra.
7 .8. The dmctions relating to the methods and principles in accordance with which the Initial and Subsidiary
~ccounts uf different types of works should be kept are
:!;,,...n in Sections 5, 6 and 8 of Chapter I1I of Account Code,
V)'Jnv~
III.
7.~. As explained in Article 117 of Account Code.
\'0lume III: e!:Penditure on wor~__!!!illplv fall~ under_QtlC
nr m )r_: of the class!:s gtven_fi.elw: -.../ (1) Cnsh payments .
._/('2)
Stock charges.
Note.
ahll' from olher Governments and Departments, for works execulcl.l for them
B- Cash Payment
I-INTRODUCTORY
7.10. (a) Primarily the Divisional Officer is the rcsponsibld disbursing officer of the division. Rules detailing
the' authorities competent to prepare or examine contractors' bills or other demands for payment and the authorities empowered to make payments, are given in the
manuals of the different branches of the Department.
Subject to those rules the Divisional Officer may authorise a Sub-Divisional Officer to make payments debitable
<1gainst the general sanctions of C'Ompetent authority to
Pxpenditure on works.
(h) The head of a special office is not concerned with
thP actual executlon of works, with the disbursemdnt of
mon<'y. or with the provision or custody of any materials;
otherwise; than possibly as an officer of control. If, however. he is requir~d at any time to assume an executive
Punjab Financial Handbook No. 3 DFR relating to Public Works and Forests
RULE
70
7. 1 1-7.13]
~I
[Chap VII.
---------------------- --
7.11.
i.
to labourers and members of the work-charged establishment of their wages and (2) to contractors and others for
work done or other services rendered. The cost of
materials procured specially for works is debited to the
accounts of works by transfer credit to tha 'Purchases'
"l~counts, but payments to suppliers are governed by the
same rules as paymen~s to contractors for work done.
The rules relating to cash payments and vouchers in
Chapter II of the' Punjab Financial Rules (Financial Handbook No. 2) apply generally to all these class~s of payments.
Only special rules are, therefore, set forth in this
S~;!ction.
II-PAV'VIENTS TO LABOURERSJ
,.._ ._7-
'
I
~I
"-~
--
-~-~
~.
4.' ;p
t ........ - ,...._._-
-- .
~-
C.
~
Punjab Financial Handbook No. 3 DFR relating to Public Works and Forests
RULE
71
Cbap. VII. ]
[ 7 .13
WORKS
-roll
to
Punjab Financial Handbook No. 3 DFR relating to Public Works and Forests
72
~
7 13]
RULE
Chap. VII .
be cau:k..d
torward from muster roll to-- mtister roll until
they are pa1d, the payments b2ing recorded and
certified to in Part 11 in the same way as payments of current items. It is optional, however,
with DiVISIOnal Officers to adopt any other
alternative methods of makmg payments of unpaid wages, provided that a systematic record
of i terns remaining unpaid is maintained on the
basiS of the origin3l ent1res n1adll in Part II of
the muster roll under clause (d), that a
systematic record of such payments is maintain ed and that suitable precautions are taken to
prevent double payments. See also Article 140 of
Account Code, Volume III.
t ;;
~)
v (h) Where the maintenance of muster rolls is dispensed with in urgent and axceptional cases un-
Punjab Financial Handbook No. 3 DFR relating to Public Works and Forests
RULE
74
7.17-7.18]
------- - - - - - --- --
[ Cbap. VII.
The measurement books should; therefore; be considered as veJry important account records.
Nete. Each measurement book should be provided with an index.
..
"'
7.17. (a) Unless specially authorised otherwise, detailed measurements should be recorded only by Executive, Assistant Executive, or Assistant Engineers or by
Executive Subordinates in charge of works to whom
measurement books have been supplied for the purpose.
(b) The measurements should be taken down in the
measurement book and no where else. As all payments
for work or supplies are based on the quantities recorded
in the measurement book, it is incumbent upon the person
taking the measurements to record the quantities clearly
and accurately.
Nute.on Other
Instructions
Cor writing up the measurement
printed
the form
itsl!lt.
.J
boolr~
'Ire
7.18. Where the maintenance of standard measurentent books of buildings has been authorised under para
graph 2.55 of the Public Works Department Code and
article 124 of Account Code, Volume III, the following
precautions should be carefully observed:(i) The measurement books used as standard books
should be numbered in an alphabetical series,
so that the numbers may be readily distinguished from those assigned to the ordinary book
wherein detailed measurements are recorded
whenever work is actually done.
Punjab Financial Handbook No. 3 DFR relating to Public Works and Forests
RULE
73
Chap. VliJ
[7 .14l......7.16
WORKS
- ------
---- -
(c) Travelling
..
e~es
to
'
Punjab Financial Handbook No. 3 DFR relating to Public Works and Forests
RULE
'75
WORKS
vn.1
----(ii) The entries of measurements
Chap.
( 7.19-7.20
(and abstracts
thereto) in the standard books should be recorded legibly in ink, and certified as correct by a
responsible Government employee.
:,
~v~tPm
thc
Department.
--
vouchers arc
- ----- ~ - - - - - - word 'of' substituted by the word '!rom',-vide No. 841-0SD (F)77/29311, dated 22nd November, 1977).
(In
Punjab Financial Handbook No. 3 DFR relating to Public Works and Forests
RULE
76
7.21-7.24]
os;::::::::-:
[Chap. VIJ
------
\.~~~~It
7.23.
I
(P.W.)
25.
Punjab Financial Handbook No. 3 DFR relating to Public Works and Forests
RULE
Oavinder 8a}ai
78
7.281
I Chap. Vll.
tained in this form for some t1me, the continued use of the form becomes inadmissible
under clause (i) or (ii) above the account should
be removed from this form in the manner
described below and thereafter the appropriate
form of Running Account Bill should be used : (a) In the Petty Contractor Account a special
entry should be made as under, immediately below the entries in columns 7, 13 and 14
against the line 'Grand Total' : Deduct up to date 'Value of work done' and
'Payments made' relating to the account
of contractor
, transferred from
'Petty Contractors' Account to his personal
ledger account.
(b) When a Running Account Bill is prepared
subsequently the transferred figures of
'Value of work done' and 'Payments made'
should be incorporated therein in the same
way as if the transactions had, from the
very beginning, been billed for on one of the
Running Account Bill Forms .
(iv) Preparation.
Examination
and
Payment
of
Bills.
'I.
Punjab Financial Handbook No. 3 DFR relating to Public Works and Forests
RULE
77
{7.25-7.27
WORKS
Chap Vfi.]
'7.25. Form D.F.R. (E-W.) 25, is _the only. form of
Running Accoui)t Bills which is suited for transa~t10ns
with suppliers. Form D.F.R. tP.W.) 24 is the only form
which provides completely fo1 all classes of running account transactions with contractors for work. If a secured
advance is not outstanding, and if it is not proposed to
make such an advanse, the simpler Form D.F.R. (P.W.)
23 will serve the purpose. Similarly, if no ac!vance payment is outstanding and if it is not proposed to make such
a payment thel still simpler Form D.F.R (P.W.) 25 can be
used. The form to be used on each occasion should be the
one most suitable for the correct exhibition of the state
of the contractor's running account both before and after
the transactions, regardless of the form or forms which
may have been used for any previous payment or advance.
See also rules 7.33 and 7.34.
- ~-
v..rork.
Punjab Financial Handbook No. 3 DFR relating to Public Works and Forests
RULE
19
Chap.
Yll.]
WORKS
[ 7.29
the full rate should be allowed as 1s considered reasonable, with due regard to the work remaining to be done
and the general terms of the agreement.
Note. (1) U the contract agreement does not specify the rates to be
paid for several classes of work or supply, but merely slates . that the estimated rates, or a certain percentage below or above them, w1ll be allo'_"ed,
it should be seen that the standard 1ates adopted are those of the sanctloned estimate which was m force at the time the agreement was executed! or,
1t the agreement was preceded by a tender, on the date the tender w~ Signed by the contractor. Subsequent sanctions to original or revised estlmat~
nave no effect on the terms of such an agrcemcnl I! no sanctioned estimate
is in existence at the hme of si~ing the agreement or he tender, as the
case may be, the rates payable for each ite'!l of w_o rk sho!~ld be specified, as
uny reference to an estimate not yet sanct10ned 1s meanmgless and cannot
ve z.clE'd upon.
Note. {2) As a general rule, payment for supplies is not permissible
until the stores have been received and surveyed. U in any case the competent authority has permitted payment on production of a Railway Receipt,
the payment will be treated as an advance payment against final settlement
on receipt of the stores. The bill should be prepared on Form D. R. R.
(P.W.) 23, certificate No. 2 being modified swlably.
Punjab Financial Handbook No. 3 DFR relating to Public Works and Forests
RULE
80
7.30- 7 .32j
I Chap. \11 f
p~abl~
malt.pl ol 5 -
Note
( 4) Btore sipiAc a lint aod IIDaJ bill or tbe finl Bill on a run
lliDC - 1 . tbe SUI>-Dirisio~ ~ dlould that U.. reWnA1
meaturement
were marked u ptrla.ini.nJ to Rdl bUll by the ~
taJ<:n, lh4t _ entri~
_.._.....
I)
ln
\
\
Punjab Financial Handbook No. 3 DFR relating to Public Works and Forests
RULE
tll
Cbap. VII. I
WORJ{S
[7.33
Punjab Financial Handbook No. 3 DFR relating to Public Works and Forests
l!'l
7.34-7. 35 1
- --
RULE
[Ch11p, Vll
..
~
~
f
'
1
4
Punjab Financial Handbook No. 3 DFR relating to Public Works and Forests
RULE
,
,
-'(' hap .
83
vn 1
WORKS
l7 36-7.37
IK"C''unt
,1./olf
'7.36 An advance payment [see article 9{1) of Aecount Cod<', Volume IH] for work actually executed may
be made on the certiHcatr of a responsible Government
!'mplovC't' (not below the rank of Sub-Divisional Officer) tcr
th1 ffrct that not lc~s than the quantity of work paid for
has nctua lly been done, and lhf' Govrrnment employ<'P"
granting such a t'C'rtificat<' will be.hclrl personally responsiblf' for nny ovcrpavment which may occur on the work
111 cnnsrqnrnce.
Final payments, may, however, in no
ca~e b<' mndl' without d!'talled measurements.
IV- PAYMF.I'ITS
TO WoRKCHARCED EsTABLISUMEI'IT
~r('
nnrlt-<:b.:,rg~ ..-sbhli~hme-nt.
.'
Punjab Financial Handbook No. 3 DFR relating to Public Works and Forests
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I I ) r'h.,.ucfion"' nn
,.,.t>n,,.,, nf
ftl'l(!ol _ intntnf"lAx
l'lr
~houM
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7.39. Pnv hills mnv b' signed at any limP on thP last
working day of tht' l''llendar month in which th, wni!I'S
:n l'nrn<'d "though lhPv "r" not riuP for oavmrnt bfor~>
lhl' first workinl! rhv of the followinP. month
Wht>n
howl'vc r. thc- servires of :tn individual are dispn~t-d with ,
1'\is accootmt shall be srltfed un at oncP aft<'r 3S<'I'rtaining
from th .. divisional offir, t~nv outstanding against him .
(c) Unpaid Waqes
7.40 (a)Unn:~id wag<> of th" work-chari!Pd f"stah lishm'lt ~houlri 1>4' dealt with ;,.. the ~amP way as unnaid
wagl's of the d"ilv labour and brought to the al'l'ount of
thr work< conr"m"<i through
th susncnsp
ht>ad
'IH'Ibnurl'rs". Anv outstandinv balanct> under this susp,n~r hrad sho11ld fhPn bp d~>alt With in a!'cordanre with
th .. inslmC"tions laid down in Article )3q and 146 of lhP
Acr:ount CncJ,. Volum<' liT.
(b) w.,~rs nf work-ch~rgert Pstablishml'nt h~>rome
tim-h~rred if thev arP artisans or labourl'rs. afhr one
Vl'ar whrn lhrv atcrue due.- 11idc iterrr 7 of th fln:t
Sclwdull' In lhr Indian Limitation A ' TX nf l~OR. and
Punjab Financial Handbook No. 3 DFR relating to Public Works and Forests
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vn 1
WORKS
( 7 40..,\ -Hl
Nor.~ ThP umv.-ton... nf 'i\.lh-pararaph Cl>) abo~e ;~apply alto l4l thtt un
JUUd wae:~ nf wortr ,-harcrd ,.ct~bti.Jh.tnenl of the P:tectrlcilY Sr.nth. whlcb
are Onal)y cl\or,..t U! (h """'""" of ""'"' conoe<ned and credited to p W .
Orposits und.-r the- .-ub Mad .. Wac- ar J aoourers Clainu: to rdund uf
cu~ bp$PS !than ""' 1M- f'ntnlauK'cl
Punjab Financial Handbook No. 3 DFR relating to Public Works and Forests
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1.
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}Chap . VU .
to
Note
at work, :ihould b definitrJy stat("d. Hut if for any special reasons, the oontrart provid~ fer tht payme-nts for wor-k done to be madr nt a specified
Punjab Financial Handbook No. 3 DFR relating to Public Works and Forests
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[7 44 - 7.47
t.o ('(.ln\rect.ur with the obJe<:t of gavmg them financial aid. the &rsnt or
whlrh Ia coverned by tulet 7.3!)
llfwi
7,36.
w a
Punjab Financial Handbook No. 3 DFR relating to Public Works and Forests
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Chap. VII
----~------------~----~-
...
hlad
At Iaues rates..
At Uu: valualJon
m~de
under rule
7.56 (d)
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Punjab Financial Handbook No. 3 DFR relating to Public Works and Forests
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[7 5C-7.!>2
WORK,S
---wa~clling that the aggregate of the quantluL,; oJ: an} or all
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Punjab Financial Handbook No. 3 DFR relating to Public Works and Forests
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7.53 7.54]
$)
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a>ncerned
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u...r CIOJllracta.
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' I I Ao ll>e Debuled Stal<!menl of Na~ bl ~ pnmar\
ly to enable lhe DivlsJonal OillC'C.r to exerca.M detailed ftoe"C"iaJ CIICBW'ol over
~ nl.atma ... ma1rn&ls. tbe 6ocilioD - 10 wbicll -~ _,.
be lumped under tbe be.dtn1 "pei!J' ttema" II loft ODtiniJ' 1D llil d.lotcrt!l!on. For l011alle, materialo of r&ri!J IW>d may be cJa...ed u ~
I ' - ' ' DOt ""'" "- tile - t o lu\'OI...S are UD&II but also il the work
tor wluch tl>ey are .-.qwred io ofiiUcll nature lbot a dctalled coaln>l .,.,.,.
1111! quantitl.. of malerlalo, In o&!lt.oo 1o tile oot>l:rol .....,. tbelr ora~u-. ..
..,,
_,..,._
Punjab Financial Handbook No. 3 DFR relating to Public Works and Forests
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91
C hap. Vll.]
WORKS
[7.55-7.57
--1fotr& rut~ dOf'Jl l}'lt apph tn RU"f"lw. m.alt'ri.als wtn~ , ore oric!l-..1
lv l"'mMtrM bv contrartof'l tor lhf"ff!~~~:,.1va: nr wne 1-.ut'd tn them end
ttrhttf"d tn their acrounll under naif! 'I .. 5. s..,. ~tlM nale 7.M
Punjab Financial Handbook No. 3 DFR relating to Public Works and Forests
7.58]
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93
Chap VII .]
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[7 59 7.61
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7.61]
{Chap. VII.
ledger accow1t of
contractor, or to Miscellaneous P. W. Advances for recovery from any
Government employee or to the account of another work, the adjustment should be forthwith
effected by a transfer entry, so that the total
cost of the materials to the work may at once
be corrected.
(d) But if any such shortage or loss is ordered to be
wrilten off by debit to a final sub-head of the
estimate, other than Contingencies, or if there
is a surplus and it is to be credited to one or
more final sub-heads of the estimate, the consequent adjustments should merely be registered
in Part Ill of Form D. F. R. (P W.) 32. Such
adjustments leave the total cost of materials
unaffected, and can, therefore, be made only by
inclusion in the final transfers entry which is
made, on the completion of a work under rule
7.85.
.
(e) As every report of verification prepared under
rules 7.57 to 7.60, deals with the progressive
figures of the cost of materials, line E brings out
up-to-date outstanding differences and
not
merely differences since last verification. This
should be borne in mind when registering differences referred to in clause (b) above, so that
adjustments once registered in Part liJ of Form
D F. R. (P. W.) 32, may not be registered again.
(f) Action taken on intermediate reports. in Form
D. F. R. (P. W.) 31, should be rPcorded on thP
reports themselves but when each such report
is finally disposed of. the fact should be recorded
in Part I of Form D. F. R. (P. W.) 32, and the
entry attested by the Divisiona I Accountant's
initials.
(g) Final reports in Fom1 D F R. CP. W) 31. p~e
pared under rule 7.58, should. however, bE> registered in Part I of Form D.F.R. (P.W.) 32, as
disposed of, as soon as orders on the closing
balances and the items of difference, as per lines
D and E of the report, have been passed by thP
Di-visional Officer. These balances and items
should then be transfPrred to Parts II and lli of
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Chap. YU.)
WOIIJCS
[7.62-7.63
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Arrn,nf:tnt~C1"n~"r:a1
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7. 64-7 65}
[Chap. Vfi.
should be recorded in the accounts both during the progress of construction and on completion of work, but the
monthly ~cord thereof under any sub-head may, during
tho- progress -of construction be dispended wi tlun the
following cases under the wrillen orders of the Divisional
Olficer wluch should specify reasons(1) U the d uration of construction under the subheads is not expected to . be more than three
months.
(2) If the quantities executed are not in the same
units as those specified in the (.>stimate or they
cannot be expressed even roughly except on
or toward~ the completion of the work.
7.65. When provision is made in the abstract of estimate separately for "labour" and "materials" under any
sub-head. the account of the cost of all materials l.l&ued
to the wurk from stock, or by purchase, manufacture or
trans[er, 1hould as provided in the note below itetn (1) of
Article 1"6 of Account Code, Volume Ill, be kept ooder a
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Chap. VU]
WORKS
[7.66 7.68
single head, entitled "Materials". This is treated as a suspense he'ad and the details of it are recorded in Form
D.F.R. (P.W.) 30, which should accompany the Works Abstract. The "labour" divisions only will thus appear in
the Works Abstract as separate sub-heads of final outlay.
During the progress of the work, the expenditure recorded
under those sub-helads will be exclusive of the cost of mat<>rials, but on the completion of the work, the gross cost
of each sanctioned sub-head of work, inclusive of the cost
of materials should be placed on record by making
entries in the register of Works, in the manner indicated in
rul\)1 7.85.
-J 7.66. When the sub-heads of a work are divided into
"labour" and "materials", the "rate of cost" of the labour
charges relating to each sub-head can be watched separately and the necessary control ovdr the expenditure on
materials can be exercised through the suspense head
"Materials" and the detailed statement in Form D.F.R.
(P.W.) 30, supporting the entries under that head. It is
unnecessary, therefore, for purpose of financial control
over the outlay, either to record in the Works Abstract,
month by month during the progress of construction, the
outlay on the materials relating to aach sanctioned subhead of the estimate, or to strike the inclusive "rate of
cost", of the whole sub-head monthly.
7.67. In the accounts of Major Estimates a final subhead entitled "Additional Charges for MatQTials issued to
Contractors", should be opened if the system of issue of
materials to contrtfctors has been adopted, and the rates
charged to the contractors tl'lerefor undQT rules :7.43 ;ind"
7.44, as the case may be are either more or less liull'l the
actual cost to Government. This sub-head should bear all
losses on this account and receive credit for all profits as
explained in rule 7.47. Carriage and incidental charges in
connection with the materials issued to the contractors,
should also be debited to this head, if under Article 131 of
Account Code, Volume III, they are debitable to the work.
(b) Minor Estimates
7.68. If the Superintending Engineer has desired the
accounts of a Minor Estimate to be kept by sub-heads
(vide note 1), under rule 7.63 (a) rules 7.64 to 7.67 and
Article 135 of Account Code, Volume III, will apply. In the
case of Minor Estimates for buildings, bridges and other
structures, if the transactions relating to the direct issues
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[7 72 7 7
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