ACCOUNT CODE Volume III Departmental Accounts FIRST EDITION Inaued by the Auditor General of India with the approval of the Governor General. Puptisneo ay Maxaoen oF Posricsvi0%s, Dauatt Purvenp ay Mavaozn, Govenxany® oF Tents Panss, Caowrrs 1940 Rueasrap By Tae Mops Press Lxp., Dav.st Price As. -(8/- or ‘id.PREFACE. ‘The directions contained in this volume have been grouped into three distinet Parts, Part I contains general directions how the forms of accounts to be kept and rendered by the various Departments should be determined and how certain terms used in this volume have to be interpreted. The directions contained In Parts I and III relate to the methods and principles in accordance with which the initial and subsidiary accounts shall be kept and the compiled accounts rendered to the Accountant General by officers of the Public Works and Forest Department§ respectively. 2, The several chapters in Parts If and If, have been so arranged as to distinguish, from one another, (i) directions. regarding classification which are, generally speaking, mandatory, (ii) directions regarding forms of accounts to be kept which the Government may modify in matters of detail in consultation with the Accountant General and (iii) ‘directions regarding forms of accounts returns in which changes of a Jocal nature may be authorised by the Accountant General Likewise, the forms prescribed in this volume have been grouped into two series, i.e, P.W. A. (an abbreviatign for Public Works Accounts) and F. A. (an abbreviation for Forcst Accounts) so . that it may be determined readily to which department the particular form relates New Dewi, E, BURDON, The 28rd December, 1938, Auditor General of India.PART 1 GENERAL. CHAPTER I GENERAL, Artioles A.—Ixrnopverony a 1 BoPuatic Works axp Fontsr Dzranrcex7s 2 C—Ornen Dapantuents F 4 D.—Darrsitioxs = = 9 9A E—Miscettaxzous PART IL-PUBLIC WORKS ACCOUNTS, CHAPTER ITCLASSIFICATION OF PUBLIC WORKS RECEIPTS AND EXPENDITURE. 7 A.—Genzrat a es Gd B—Traxsacrions wis onlin Goverxamxts axp DEPARTMENTS 4 (Inter. pivisional TRANSFERS 18 D—Revexcz Ruopirrs 20 ‘E,—Wonxs Exresprrorr— I.—Original Works or Repairs eo 2 IT —Civil Works... hr nr stion, Navigation, Embaukment and Dr 25 Non.Government Works - ‘Famine Relief Works, = 35 |—Road Development works . 36 F—Exrsxpirone ox Stones 37 G@_Esrancismsent axp Toors axp Pian Cuanozs 38 H—Gaaxts.1y_arD a 43 Suspense Traxsactios— 47 48 (a) General OL (b) Manufacture ~ Cl Land and Kilns 53 IV,—Miscelloneous P. W, Advances“? i ‘V,—London Stores. 58 VI.—Workshop Suspense 62 —Worxsuor Trassactions 63 K,—Recoventss oF EXPENDITURE as L—Dzposits _ 3 ‘M.—MisortaNnous TRANSACTIONS ao) CHAPTER III—ACCOUNTS TO_BE KFPT IN PUBLIC WORKS OFFICE. SECTION—CASH ACCOUNTS. Garrat S ~ w 80 82 atii CONTENTS, ©.—Iueagsr Accoust oa : ‘D—Teporary Apvaxce Acoousr = cn ‘B—Sermumtens or Accounns wir TReasvates 2 SECTION 2.-STORES ACCOUNTS. —Geweeat cs we we /-St0oK— General : es Taitial Accounts Subsidiary Accounts Reotifieation of Errors ,-Srnotas, Toots ap PLANT SECTION 3—-TRANSFER ENTRIES. —Guveman —Transyen Estey Opens C.—Taaxsyan Exrey Book SECTION A—Guweeat B—Reaisrexs or Revexve SECTION 5.- WORKS ACCOUNTS. A.—Gawerax . = a Bl-Detaieo Reconps— Cash Charz Introductory (b) Muster Rolls Je) Measurement Books (4) Bills avd vouch Il,—Charges on account. of materials (a) Latroduotory (b) Tsaues to Contractors {e) Issues Direct to Works (a) Carriage and Incidental Charges M1, -Book Adjustments es : ©.~Coxsouparey Reconps—~ Works Abstracts— (s) General . we {b) Sub-heada : {e) Record of Progress n (@) Liabilitios sgainst the Work (¢) Preparation, Complotion and Disposal II, -Regiater of Works — (o: Form and. Preparation . (0) Closing of Acoounts on Complation of Works (¢) Correction of Errors after the Closing of Accounts ‘Articles 88 89 1 4 96 100 10 108 105 108 110 2. 113 ut 120 rest 133 125, 126 LT 198, 181 132 193 135 137 138 140. mn a 149iii CONTENTS, Articles, ILL,—Contractors’ Ledger — (a) Form and use 150 (b) Posting : 152 (e) Balanving and Reconciliation... a 153 SECTION 6 MANUFACTURE ACCUONTS. A—Gewmeat ve 155 B.—Orrrarion’ Accouxts, mast “Ovrrums Accounts Zl 189 D.—CoxsoupareD Accousrs 161 E.— Cosine or Accousts 162 SECTION 7 ~TRANSACTION OF DEPOSITS AND SUSPENSE ‘TRANSACTIONS. A.—Accomers or means orten T#AN “LoxDoN Stonns” axp “Worxsnor ‘Susrenszs” os 164 B.—Accouwrs ov Susrenst Hap “Loxpox Stones” a ‘—Accounrs or “Worxsuor SusPaNse ” a lo Tes D.—Usapsusrep BataNcrs a : = 170 SECTION 8—WORKSHOP ACCOUNTS A.—Guwesan 5 = 173 B_Dxramp Accounts oF Jons i 115 .—ANKUAL ACCOUNT. a ~ 179 SECTION 9 -TRANSACT(ONS WITH OTHER DIVISIONS. DEPARTMENTS AND GOVERNMENTS, A—Guxenat ~ - - = 180 Ttaasstorross Ontonsanse, IN ‘TAR DIVISION = ist Cootaaxssorioss Ontorsatixe IN ANotsER Divistoy, Dieanraewt on OVERNMENT ‘ : ww 184 D.-Surruumexr or Accounts 187 SECTION 10-ACCOUNTS OF CEMETERY ENDOWMENTS A_Gexunat S see 190 Ble Deratzep Accovxrs oF Ruczirrs AND EXPENDITCRE, = io C.—LepaEn AccovsTs = 14 SECTION 11—OTHER DIRECTION A.—Monmuny Ciosixa oF THE AccouNrs = = 195 B.—Ruvinw or Usserturp Accounts = 7 ©)“ crostsa or tue accousts of THe Year 1) "199 D,—Corkgerions 1x Accouxts 200 H!—Proronwa Accounrs. = a 202, ‘accounts 18 Orrices 10 nx RecovsnrroreD.. os 203, CHAPTER IV,—ACCOUNTS RELURNS RENDERED BY PUBLIC WORKS OFFICERS, 204 205. —Geruzan oS | Sun. Drvisioxat, AccocONTENTS, Articles, ©.—Coupiarton o¥ Moxtaty Accouxrs— T—Introdactory, S wae 206 209 II.—Schedule Dockets UILSohedules (a) Schedule of Bfonthly Settlement with Treasuries . 213 (b) Schedule of Revenue Receipts 214 (c) Schedules of Works Expenditure 215 f Suspense ‘Transacti 216 siona 219 (0) Schedule of Takavi Works 22h (g) Scbedules of Debita/Credita to “Adjusting “Account ‘between Central and Provincial Governments” and “Adjusting Account with Railways” eas) (b) Schedule of Debits/Credita to “Inter-Prov Suspense Account wee 223 () Schedules of Debite/Credits to Remittances 224 j) Schedule of Debite/Credits to Miscellaneous Heads of ‘Account. w= 225 IV, ~Consolidated Account of Contingent Expenditure 326 V.—Classified Abstract of Expenditur aS = a 298 VI—Monthiy Account D,—Sunuisstow to Accountawt Gawnnan, PART Ilt—FOREST ACCOUNTS. CHAPTER V.- CLASSIFICATION OF FOREST RECEIPTS AND EXPENDITURE, 230, —Gurenat. os S ef 'RANSACTIONS WITH OTHER DEPARTMENTS AND GOVERNMENTS, ©.—IsramprvistoNat, TRANSFERS = ARGES FOR EstanLisnuext, TOOLS AND PLANT, HC. E.—Fonest Resarraxors = = : F—Fonesr Apvaxcs I, ~ Advances to Disbursers on IL.—Advances to Contractors, ete, .. = G,—Ruovsnnis or Szavior Payuexts : a H.- Orman Reooveries ‘i T—Forest Devosirs ... oS CHAPTER VI-— ACCOUNTS TO BE KEPT IN FOREST OFFICES. A,—Castt Boor — T—General 7 1208) IL_—Cancelled, Lost or Lapsed Cheques Si = 262 ILL —Cloring arid Balancing = = = 265 B.—Racieren or Cuzgues Draws ea S v= 267 ©. Worss Accovyrs ~ T.—Muster Rolle 7 : — 268 Measurement Books “. Ss = = 269 = 210Vv Articles, D.—Srones Accounts I eo mm E.—Coxtractons’ axp Disnensuns’ Lanonns E om F.—Crosiso o THE Acoouxn ov THE YEAR 217 ©.—Conngcrios oF Errors 7 778 H—Scasioiany Accovsts or Costmnotst, USDERPARINGS 70 CHAPTER VII.—ACCOUNTS RETURNS RENDERED BY FOREST DEPARTMENT OFFICERS. Greens - - B.—IsconroRatios oF SUBORDINATES’ AocouNTS: ©.—Coxteration of Moxtaty Accousts— Cash Account = 282 280 281 II —Classified Abstracts of Revenue and Expenditure 283 IIT_—Sehedules of Remittances to Treasuries 284 IV. Schedules of transactions with other Governments and Kailways: 285, ‘V.—Abstraets of Contractors’ and Disburser’ Ledgers 286 D.—Svpsusstox to ACCOUNTANT GENEEAL —,, 288 Paczs, LIST OF FORMS 5 S m= 89 FORMS co on i a INDEX co ED 2 183ACCOUNT CODE Volume Ill. DEPARTMENTAL ACCOUNTS. PART 1—GENERAL CHAPTER I.- GENERAL. A.—Iutnopvorony, The directions given below shall apply to departments of Government whese initial and subsidiary accounts are compiled in whole or part departmentally, the accounts so compiled being rendered monthly or periodically to the Account and Audit offices. B,—Popuic Works ano Forzst Derarraexrs, 2. The directions in accordance with which the initial and subsidiary accounts should be kept in the Public Works and the Forest Depart- ments and the forms in which the compiled accounts of these depart- ments should be rendered to the Accountant General, have been prescribed in detail in the following chapters of this volume. These directions are supplementary to the general directions contained in Volume which are applicable to these departments unless there be something repugnant in the subject or context and except to the extent that they are modified by the directions in the following chapter 3. The forms of initial and subsidiary accounts prescribed should be regatded as standard or model forms which may be modified by Govern ment according to local requirements in consultation with the ‘Accountant General concerned, Similarly, the Accountant General may introduce’ such changes inthe deftil of accounts returns as he may jeer necessary. C.—Ormen Dzpanruenrs, 4. Whenever an order is passed by competent authority, vide Article 33 of Volume I, transferring any Public Works to the admini- strative control of a department other than the, Public Works Department and that department itself arranges for the execution of those works, the detailed classification of the transactions connected with the works, 60 transferred should be, such 25 the Accountant General may determine in consultation with the Auditor General. Subject to such exceptions as may be authorised by the Accountant General with the previous concurrence of the Auditor General, the transactions should be accountes for in the forms and in accordance with the directions prescribed in Chapters lll and IV for similar transactions of the Publei Works Department.5.8] convent, (nar 5, The forms of initial accounts relating to the Defence, Railway ana other Departments whose accounts are not Kept by the Auditor General under paragraph 11 (2) of the Audit and Accounts order, 1936 shall be determined by the departmental accounting authority concerned Subject to the provisions of Article 4 of Volume I. 6._In che case of all other departments. of the Central and Provin- cial Governments whose initial and subsidiary accounts are compiled Gepartmentally, the orders and instructions contained in the relevant Gepartmental Code, Manual or Regulations in so. far as. they provide for the forms of initial and subsidiary accounts kept in_any department, shall continue to be followed unless the Accountant General considers ie necessary to replace the existing forms or any of them by some other forms or form. In the event of any difference of opinion between the Accountant General and the departmental authority concerned, the question should be referred by the Accountant General tothe Auditor General for issue of necessary directions under paragraph 4 (b) of the Initial and subsidiary Accounts Rules (vide Appendix 1 to Volume l). 7, The directions regarding the accounts to be rendered to Audit by the departments mentioned in Articles 6 and,6 and. the forms in which such accounts are to be rendered have been issued separately and incor porated in the Manuals of the Audit Officers concerned. 8. Whenever the activities of a Government department are such as to require the maintenance of initial and subsidiary accounts not covered by the directions contained in Articles 6 and 7, the forms of the accounts should be such as may be settled by Governmene after consulta tion with the Accountant General and subject to the previous concurrence of the Auditor General D.—Dzrneinioxs 9, Unless there be something repugnant in the subject or context, he terms defined below should bs interpreted in the following chapters {Tha forms in the sense herein explained ae 1) Advance Payment means a payment made on a running acount tet taorrtcror for work done. by ha but net mansured, (2) Assets. In the accounts of works this term indicates all out. standing or anvcipated credits, which have to be taken in reduction of final charges. Examples:—recoveries of advances or recoverable pay- Bihtsy and sale-proceeds or transfer value of surplus materials (Q) Bank—The term “The, Bank” means the Reserve Bank of India or any office or agency of the Reserve Bank of India and includes any branch of the Imperial Bank of India acting as the agent of the Reserve Bank of India in accordance with the provisions of the Reserve Bank of India Act (Act II of 1934), (4) Cash.—The term“ Cash ” includes legal tender coin, currency or Pank notes, cheques payable on demand, remittance transfer receipts and3 Cuar 1} Guvmmar., (9 demand drafts. A small number of one-anna revenue stamps may be treated as part of the cash balance. NOTE—Government securities, deport. receipts of banks, debentures, and bonds, accepted assecurty deposit under the rules of Government, do not fall under this terme (5) Competent Authority.—The term “Competent Authority” means the Government or other authority to whom the relevant powers may be delegated by the Government. (6), Completion and Completed york” may be understood to include “completed” to include “abandoned”. he expression “completion of bandonment of a work", and (1) Contingencies,— When used in respect of the accounts of works che term “Contingencies” indicates the incidental expenses of a miscel- Taneous character which cannot be classified appropriately under any distinct sub-head or sub-work, yet pertain to the work as a whole. (8) Contract and Contractor.—The term “Contract” means any kind ‘of undertaking, written or verbal, express or implied, by a person, not being a Government servant, or by a syndicate or firm, for the construc. tion, maintenance of repsits of one or more works, for the supply of materials, or for the performance of any service in connection with the execution of works or the supply of materials, The term “Contractor” means a person, syndicate or firm that has made such an_ undertaking, but often its use is restricted to contractors for the execution of works ‘or for services in connection therewith. (9) Deposit Works.—This term is applied to works of construction ‘or repair the cost of which is met, not out of Government funds, but out of funds from non-Government sources, which may either be deposited in cash or otherwise placed at the disposal of the Divisional Officer. Works executed for municipalities and other public bodies fall under this category when the cost is debitable either to cash deposits made for the purpose. or co their credit balances at treasuries. (10) Direct and Indirect Charges —"Direct Charges” are those charges pertaining to a work, project or job which are incurred directly for its execution and are included in the regular accounts of it. “Indirect Charges” are those charges which pertain, or are incidental to a work, project, workshop job of manufacture job. but which are not incurred directly and solely in connection therewith and thus cannot be taken directly into such detailed accounts of it_as are incorporated in the regular accounts of the expenditure of the Department. (11) Direet and Indirect Receipts “Direct Receipts” are those items of revenue receipts which are realised in connection with a work or project either by officers of the Public Works Department or other Geparements snd! ate brousht to account digectly as appertaining to the work or project. “Indirect Receipts” ate those receipts which pertain, or are incidental, toa scheme or work, but cannot be taken directly into Such detailed accounts of it as are incorporated in the regular arcounts ‘of the receipts of the Department,9] onwenat, [mr 1 (12)_ Division and Divisional Office—These terms are used to denote respectively the executive charge held by a Divisional Officer {clause (13) Below) and the head office of such a charge. Thus, the office of an in dependent executive sub-division is a divisional office for the purposes of this volume, a8 also that of the Superintendent of a Workshop work- ing independently of a Divisional Officer. (13) Divisions] Officer — This term is applied to an executive officer of the Public Works or Forest Department who is not subordinate to Snother executive o: disbursing officer of the Department, even though the executive charge held by him may not be recognised as a “division” by the Government concerned. ‘Thus, the officer in charge of an independent sub-division is also treated as a Divisional Officer for the purposes of this volume. Disbursing Officers of other departments, if they spend Public Works funds and are requited to render their accounts direct to the Accountant General, are also included in the term Divisional Officer in this volume. (14) Final Payment means the last payment on a running account made to a contractor on the completion or determination of his contract and in full settlement of the account. (18) Government means the “Central Government” in respect of matters relating to Central divisions and sub-divisions and, "Provincial Government In respect of chore lating £9 Provincial divisions and (16) Imprest,—This term represents the standing advance of a fixed sum of money given to an individual to enable him to make certain ‘lasses of disbursements which may be encrusted to his charge by the Divisfonal Officer or the Sub-divisional Officer, (17) Intermediate Payment is a term applied, to a disbursement of any Kind on arunning account, not being the final payment. Jt includes an SAdvance payment, a “Secured advance” ‘and an “On account payment (other than the finel payment on a running account)”, or @ Combination of these. (18) fesue Rate —This term denotes the cost per unit fixed in respect of an article Eorne on the Stocks of the Department, at a valuation for the purpose of the calculation of the amount creditable to the, sub-head concerned of the Stock account (Je, sub-head under which the article fs classified) by charge to the account or service concerned, when any quantity of that article is issued from Stock. This does not take into account the storage charges mentioned in clause (33). (19) Labour—When a separate materials account is, kept for one or more sub-heass of an estimate and the term “Labour” is used in con- nection with such an account, it denotes all, charges pertaining to each Of those sub-heads, other than (1) the cost of materials issued direct and (carriage and incidental charges in connection with the materials. (20) Liabilities. ~When used in respect of accounts of works, this term includes all anticipated charges which are adjustable as final5 {9 cua. 1) onnzmat, charges, but have not been paid, regardless of whet fallen due for payment, of, having fallen due, placed ‘to the credit of the persons concerned in a suspente Subordinate to the accounts of the work concerned. (21) Locat Loan Works,—This expression, indicates work executed by the Public Work Department. on behalf of an Indian State, Municipality Pore Trust, of other ‘corporation, when the cost of the works is to form part of a loan given to it by Government for the purpose. (22) Lump Sum Contract is a contract for a complete work which contractor agrees to execute with all its contingencies, for a fixed sum Subject to such conditions as the Government may lay down, (23) On Account Payment or Payment on Account means a payment made on running account toa contractor in respect of work done or Supplies made by him and duly measured, Such a payment may or may not be for the full value of work or supplies; if it is an intermediate pay- ment, it is subject co the final settlement of the running account on the ‘completion of the contract for the work or supplies. (24) Operation —Used in respect of the accounts of manufacture and workshop transactions, this term indicates the charges incurred on the manufacture operations connected with specific jo (28) Outturn.—Used in respect.of the accounts of manufacture and workshop transactions, this term denotes the value of the finished products (or of the work done, in cases in which the articles wrought are ot supplied deparementally) of manufacture operations connected with specific jobs, (26) Progra means the up-to-date quantities of work done or supplies (21) Quantity—In the accounts of works this expression is used to describe the extent of work done, supplies made or services performed, when these can be measured, weighed or counted. (28) Rate— In estimates of cost. contracts, contractors’ bills and vouchers generally, rate means the consideration allowed for each unit of work, supply or other service (29) Rate of Cost and Inclusive Rate of Cost,— Rate of Cost means generally the total cost of a work or supply divided by its quantity. In the accounts it represents the recorded cost per unit, as arrived at by dividing the up-to-date final charge on a sub-head, hy the up-to-date progress thereof. Inclusive Hate of Cost means the rate of cost of the entire work relating to 2 sub-head, including the cost of materials if recorded Separately in the accounts. (30) Recoverable Payment means a payment, to or on behalf of a contractor which does not represent value creditable or payable to him for work done or supplies made by him, and has therefore to be mase good to Government by an equivalent cash tecovery or shott payment of (31) Running Account is a cerm applied to the account with a contractor when payment for work or supplies is made to him at convenient inter- ther or not they have have or have not been headopnmma. [Onar, 1 wale subject co final sectlement of the account on the completion of determination of his contract. (92) Secured Adyance is aterm applied specifically co an advance made, on thy monty of materials Drought to gite of work, vo a concrnctor hove contract Is for the completed ieems of Work. (G3) Storage Rate and Storage Charges — These expressions denote, respectively the centage rate fines for, and charges levied on, all issues SERS eo Govee such actual expenditure as i incurred. after the acquis. Ron ef the stores on work-chargea establishmene employed on hanaling Ted Keeping initial coounes the custody of stock ‘and the maintenance of the store gocown or yards, etc (0) Sub-divisional Oficer— This designation is applied primacy 0 an Siicisirahether s gazetted offcer or not, who. holds the charge of s sE.ggnined subsdivision in, supordination ‘to a, Divisional Officer, but Show the immediate executive charge of any works or stores bas net been Tonstituted. into a. feyular subsdiisional’ charge, ‘but ig held. by the Faeeseaee ticer himuelt the latter is oo treated as the Sub-divisional Oikear in respect of such charge. When ® Divisional, Offcer holds the Grmediate change. ofa recognised sub-division in. addition to is own Giues arthe executive head. of the division, he is treated as the Sub- divisional Oicer in respect of the charge of the sub-division, (38) Subchead, In the accounts of works and in, working estimates this rms aved to describe the tub-divisions into which, the total. cost GPa SSork (or of ts su works ft isa large work) is divided for purposes Sf foincia conctel and’ statistical convenience. The several types of CONC Rat have tovbe’ executed in the course of construction or mainten- tere sea work or subswork, 7, excavation, brick work concrete wood Wwork,etco ave treated usually 9 the sub-heads of i (36) Subework— In the cate of 9 large work consisting of several buildingsor amalice works, or groups thereof, the tetm aubewotk is often Eoieditona aitinct unic of the work # that nie is sufficiently lange oF aeBNceane tobe hepe gisvinct for the purposes of accounts. For exarnple, CBr our wall the volitary cella, the ‘couk-houses, the jailore quarters SRE Sn the'case of « latge central jail. In the ease of intigation, Nevige: tion, Embankment, Desinage and "Water Storage. projects, the. Flead Works, Main Line, each branch of a canal each group of diteibucaries Maring ro-esch branch separately, the drainage and. protective works, the Whee Coie Mewes ad Sect Took and Blane al form separa? (31) Supervision charges— This term in relation co stores is applied ordinatily to the charges which are levied, in addition to book value and Skoraue charges in tespect of stock macerils sold or transferred. and ae TRlerdled co over such items of the expenditure incurred on the stores tnido noc eater their book value and ate not included in the storage changes [see clause (33) (38) Suspense Accounts — This term is applied, primarily, to certain heads of tecounts, falling under the minor head “Suspense” of a major Hetd*ofecpandicute, which ave seserved for che temporary passage of such Rekasctions bs must be taken at once t@ the accoune of the sanction or fant concerned, but cannot be cleared finally ether because the Felevant7 cmap, 1 oxvenat, [A payment, recovery or adjustment is awaited, or because it is necessary to Keep an effective watch over the values of any stock materials, until their final disposal, The charges under a suspense account are taken in enhancement of the charges under the major head of expenditure Concerned, and the receipts in reduction thereof, For suspense accounts ‘within the accounts of works, see Article 136. (89) Takavi Works — This term denotes works of construction of maintenance relating to water-courses or any other works, expenditure Onwhich is treated by Government as a takavi advance (.#, an advance to cultivators) recoverable from the party or parties concerned. (40) Value.— This term used in connection with, the sale of, stock materials (vide Acticle 55) of their issue to works (vide Articles 127 and 128) includes storage charges. (41) Work — The term “work” when by itself, is used in a comprehen- sive sense and applies not only to works of construction or repair, but also to other individual objects of expenditure connected with the supplys fepair and carriage of tools and plane the supply of mnufacture of other Stores, or the operations of a workshop. (42) Works Expenditure and Works Outley.— These terms are used to indicate respectively the expenditure, and the capital charge, on the special services connected, with the construction, repair and maintenance Ofworks The charges falling under these categories may be net when, ‘under rule, any receipts are taken in reduction of the charges, but the Gornor include the cost of the general services, Tools and Plant an Establishment, or any charges not taken to final heads of account but Kept under one of the suspense accounts, E—Miscrtnaxzovs, : QA. The transactions of Railways, though they form part of the asactions of the Central Government until the establishment of the Federal Railway Authority, should be kept separate from other Central transactions." For classification in. the accounts of the Public Works and Forest Departments, see Articles 15 and 243,8 10-14] ctassrrrcanion oF rustic Wouxs Rromrrs ann [Caar, IT EXPENDITURE, PART II—PUBLIC WORKS ACCOUNTS. CHAPTER II,-CLASSIFICATION OF PUBLIC WORKS RECEIPTS AND EXPENDITURE. A-Gsyznat, 10. The major and minor heads prescribed for the classification of Public Works receipts and expenditure are set out in ‘Appendix 2 to. Volume I. Subject to any specific direction contained in this Code, the subsheads, detailed heads of units of grants and appropriations will be determined by Government according to local requirements in consulta- semthe’accosncne Genesee " Mo eae eee au we Ofc wu gi aS cb cl EER eb Shed cia aaa SRAGRRT Saino ieade he Seeetem “heat os NOTES cat of Ito, on, Earn, Daas md Se snore of tay, Stet Etat Paka fe Se i mua tr as Pai ac be Sd 11, In the case of Irrigation and other works for which separate capital aed ee eae ae ye a cn expedite sence capital. and revenue should be determined in accordance with such principles and methods as may be prescribed by Government in consultat- ion with the Accountant General, 12. A transaction of receipt or expenditure should be classified under the final or the debt or remittance head to which ie pertains, if that be known, but if the exact head cannot be ascertained at once, the trans action should be classified temporarily under “Public Works Deposits’ if a receipt, or under “Miscellaneous P. W. Advances”, if a charge. 13, Heads 17, 18 (1) and_19 are purely transfer heads normally operated upon by the Accountant General in which the executive officers of the: department are not directly interested. At the discretion of the Govern ment executive officers may operate upon the transfer head “19” monthly, provided that the expenditure recorded thereunder, at the end of the year, is combined with the expenditure brought to account directly under the head '‘68" to show the total Capital expenditure relating to each canal and arrangements satisfactory to the Accountant General are made for this purpose. When this procedure is adopted, the expenditure should be accounted for, separately for each. itrigation project, in the same detail a5 regards minor and detailed heads as are prescribed for the major head ‘ 68”. Moree ge td tenant uy edt he arto of Coenen obotage drbscntess pinta my kaart? ‘scTnaxscrons tor oruan Govanvarrs sx DEPars 14, The general directions under which one department of the public service may raise debits against another department under theCuar, TI] oLAssIFICATION OF PUBLIC WORKS BEOMIFTS AxD [15.18 ‘EXPENDITURE. same Government or any department under enother Government for Services rendered or articles supplied to it are contained in Chapter 4 of Volume I. 15. In Provincial Divisions, all transactions other than those of Railways, originating on behalf of the Central Government should be classified initially under the appropriate central head of account but in the compiled accounts they should be collected rogether under the head “Adjusting Account between the Central and Provincial Governments” Transactions originating in. Provincial Divisions on behalf of other Provincial Governments and those originating in Central, Divisions on behalf of all Provincial Governments. should be classified both initially and finally under the heads “Inter-Provincial Suspense Account Government of vvand_ “Adjusting Account between Central and Provincial Governiments, Government ” respectively. Similarly, all transactions originating in a Central "or Provincial Division on behalf of a Railway should be classified both initially and finally under the head “Adjusting Account with Railways —_— Railway". The requisite adjustment against the balances ‘of the Government concerned or the Railway Fund, as the case may be, will be made by the Accountant General himself through the Centr ‘Aecounts Section of the Reserve Bank. In Central Divisions such Central (non-Railway) transactions as are adjustable in another account. {ng circle should be classified under the Exchange Account head concerned (wide Appencix 2 to Volume 1), ‘Nore--Pending the constitution of the Federal Railway Authority, the expreaioy Railway Fund uved in this Artide and other Articles of the Code sntended to represent 1 pro forma account and not e real fund. 16. All other remittance transactions, whether originating in the division or in another division or department, of another Government, Should be accounted for under the heads “Transfers between Public Works Officers” or "Public Works Remittances” as the case may be (ide footnotes 399 to 402 in Appendix 2 to Volume 1) unless the Accountant General directs otherwise, ‘Nore, Transactions on account of cheques drawn on, or remittances made toy treater Shou be rented o otginating at ensue 17. In the case of works done as. standing arrangement for other deparements when the cost is debitable to those departments, the prescribed classification applicable to the connected transactions will Insimaced, by the Accountant General, to the Divisional Officers concerned, C—IeranpivisionaL TRANSTERS, 18, Services rendered or articles supplied by one division to another under the same Government will not be charged for except in the following cases:— {i) Stores—if they are issued from a Stock or Material Account ‘Or if theif’ transfer effects a work for which a separate capital of revenue account is kept;10 19.22) (CLASSIICATION OF PUBLIC WORKS RECEIPTS AND (Omar, I RXPEXDITURE (ii) Other Services—if they affect the accounts of (a) any work for which a separate capital or revenue account is kept, () a work in progress, or (¢) Suspense or Deposies, 19, When the cost of a secvice undertaken on behalf of another division of the same Government is debitable to that division, the connected receipts and charges should, be classified under the head “Transfers between Public Works Olficers” and passed on for adjustment finally in the accounts of the latter division, D.—Revexvz Reourrs 2, Public Works revenue should be brought to account in accordance with classification prescribed by the Auditor General, vide Article 10. Distinction should be made between receipts which are finally creditable to Government as revenue of the department and transactions which represent merely such cash or other value received ‘as has either to be repaid eventually or to be utilised to meet the cost of some service to be rendered or already rendered or co to be taken in teduction of expenditure previously incurred. Receipts of the latter class should be credited to the debt, deposit or expenditure head concerned. ‘Nore 1.—Should Government deem any_ source of revenue not specifically mentioned in the minor beads provides, tobe of suiclent Importance fo justly the Keeping of a separate ‘etaled head for the purpore may be opened under the minor head ‘ors 2.—Cemetery endowment feet recovered by, Divisional Officers should be credited t the Scot hend “Cemetery Endowtnene Fund", but interest thereon sould. BE ‘ietedinvaraly fo REVI.—Mlscelfaneous, Cental 21, Refunds of revenue actually collected and brought to account under “XXXIX.—Civil Works” or Irrigation heads, it cash, should be accounted for under the minor head of the Revenue minor head concerned. All other refunds of revenue, such at refunds of rents adjusted by short assessment or short realisation n'a subsequent month and repayments of receipts and recoveries on capital account, should be taken as reduction of revenue receipts or of "Receipts and Recoveries oa Capital Account", as the case may be, tunder the heads concerned. E,—Wonx Exraxprrune, L—Original Works or Repairs, 22, Subject to any general or special orders issued by Government in this behalf in consultation with the Accountant General, the following principles should be observed in classifying the expendicure between ESeiginal Works” and “Repairs”: — (1) Original Works should comprise all new construction, whether ‘of entirely new works or of additions and alterations to existing works, except as hereinafter provided; also all repairs to newly purchased or previously abandoned buildings required for bringing them into use,WL Cuar, I] oxassrmicarion oF Ponuic Wonks mucuirrs AnD {23-24 ExpENDITURI (2) Repairs should include primarily operations undertaken to raintain in proper condition buildings and works in ordinary as and also new works in circumstances indicated in clause (9) When a portion of an existing structure or other work, not being a road, toad surface, road bridge, causeway, embank- ment, ferry approach, protective or training work in connection with a road, is to be replaced or remodelled (whether or not the change involves any dismantlement) and the cost of the change Pied @ genuine increase in the value of the property, the work of replacement or remodelling, as the case may be, may be classed as “ original works ”, the cost (which should be estimated ifnot known) of the portion replaced or remodelled bein, credited to the estimate for“ original work” and debite: to “repairs”. In all other cases the whole cost of the new works should be debited to “ repairs ”. (4) When an existing portion of a road, road bridge, causeway, embankment, ferry approach, protective or training work in connection witha road is to be replaced or remodelled (ehether oF not the change Involves? any” dlamentieseens) and the change represents genuine increase in the value of the property, the whole cost of replacement or remodele ling. as the case may be, should be classified as “new. work” and the cost or value of the portion replaced or remodelled should not be debited to" repairs”. (5) In addition to all repairs and renewals in material similar to that pre-existing the following items of road work should be classed as “ repairs ":— (i) ordinary repairs and maintenance including surface painting and the necessary addition of stone chips, Gravel or sands but mot including asphalele coneteee, premix asphalt macadam, bitumen grout, bitumen semi- Frouty wnlednepleces cement cosets, ot cenent macadam; (i) special repairs and periodical renewals; and (ii) petty and miscellaneous items of work in any material which are classed ordinarily as “new works ", provided that the works in question do not in the opinion of the competent authority form part of any comprehen- sive scheme or project covered by a works estimate. I—Civit Works 23, The general principles to be followed in the classifcation of Civil Works expenditure ate laid down in Article 33 of Volume I- 24. In Provincial Public Works Divisions, transactions relating to Central Civil Works, which are to be accounted for Snally in the booksww 25-28] oLASSIFIcATION oF FUBIIO WoRKS necErPrs anp [Cuar, II BXPNDHTURE, of the Accountant General to whom the divisions render accounts, should be classified under the central final heads concerned, those relating to other works of the Central Government, under the remittance head concerned, For purposes of adjustment against the balance of the Central Government or the Railway Fund, the amounts involved should be included in the account of the head’ Adjusting Account between Central and Provincial Governments” or “Adjusting Accounts with Railways", as the case may be, vide Article 15. UL—Irrigation, Navigation, Bmbankment and Drainage Works, 25, All works of Irrigation, Navigation, Embankment, Drainage and Water Storage should be clasiGed primarily into the following two sections: (A) Irrigation Works,—This section should include Water Storage Works also (B) Navigation, Embankment, and Drainage Works,—This section should include receipts and charges relating to waterways, navigable canals, embankments and other agricultural and drainage | works’ undertaken primarily not for irrigation purposes but for the general improvement of the country or for general administrative purposes. 26. Works for either of the two classes mentioned above, should be classified further into (1) Productive and (2) Unpreductive in accordance with such general principles as may be determined by Government in consultation with the Accountant General. ‘Nore.—When | under the rules of Government a work ts transferred from the productive to” the” unproductive eategory, or ict vores, no adjustment eed be Raden te general secoumta im respect "of past vtrgnanctions “but the mecsary fansfers may Ue made in the pro forma accounts of the work. 21. Works expenditure which under prescribed rules of allocation is debitable to the Capital account should be classified under the minor head “ Works” of the major head “68” ‘That which is debitable to the Revenue account should fall under rhe minor head " Extensions and Improvements” or Maintenance and Repairs” of the division “Working Expenses” of the major head “XVIL” according as, che expenditure pertains to. the category. of “ Original Works” ot Repairs "; vide Article 22, 28, The expenditure on a work or project which is classed as Produc- tive by orders of Government, should be recorded in two sections separetely for capital and revenue charges For Unproductive works also, the arrangement should be similar where it is desirable or possible to maintain accounts on a guasi-commercial basis. When, however, 9 work of this class is too small to justify the maintenance of a separate account on such a basis, all expenditure upon ic should be treated as. a revenue charge, the work being classified as one for which no capital accounts are kept. In the category of Unproductive Works should also- fall“ Miscellaneous Expenditure *, which is expenditure upon the preliminary survey of new project ‘and also the cost of famine surveys equited for the preparation of famine programme,13 Guar, 11] CLASSIFICATION OF PUBLIC WORKS RECKIPTS AND (29-34 ‘EXPENDITURE, Each of the three minor heads mentioned in Article 27 should be divided ordinarily into the following sub-divisions :— (1) Head Works. (2) Main Canal and Branches, (3) Distribucaries. (4) Drainage and Protective Works. (5) Water-courses (for " Works " only). (6). Special Tools and Plont (for " Works" only). (1) Losses on Stock. Under the minor head “Maintenance Repairs an cighth head Compensation” may be opened. The detailed heads subordinate. to these heags will be such asmsy Fe prescribed by Government. after consultation with the Accountant General 30. All works expenditure relating o Main Canal and Branches may be divided into (1) Main line of @ canal, and (2) each of its, branches separately : that relating to distributaties will lso be grouped for, the distribucaries Eelonging to the main hve of che canal and to each of fs branches separately LV. ~ Non Government Works, 31. Non-Government Works should for purposes of classification be divided into three broad classes (I) Deposit Works, (2) Local Loan Works and (3) Takavi Works 32, Expenditure incurred on Deposit Works should be debited against the amount advanced by the party concerned to the extent of that amount. Any excess over that amount and also any expenditure ona deposit work which has been authorised by competent authority in anticipation of receipt of money, should be classified under “Miscellaneous P. W. Advances" pending recovery, Expendicure incurred. on District,” Municipal, Cantonment and Port Trust Fund Works may. if authorised by Government, be debited to the head “Deposits of Local Funds...” ia cases where the balances of the fund form part of the Pubiie Account of the Government concerned. 33. Expenditure ona Local Loan Work including the portion of expenditure on a joint work. which is incurred against a sanctioned loan lunder orders of competent authority, should be classified under the head “Q'—Loans and Advances by the Central Government ” or." Re—Loans and Advances by Provincial Governments ” as the case may be. 34. The transactions relating to Takavi Works should be classified inder the head" Takavi Works Advances ", the full name of which is “Deposits and Advances. not bearing interest—Advances Repayable —Civil Advances—Advances of the Public Works Department”. If the amount of expenditure incurred by the Public Works Deparr- ment is not recovered in cash by that Department but passed on to the Civil Deparement to effect the necessary recovery, the amonnts may.avs 35.38) ‘uasst¥icaTioN OF PUBLIC WORKS REORIPDS AND [CxaP, IL EXPENDIURE, on the authority of the acceptance of that Department, be credited to the Takavi works Aovances by debit to the minor head" Advances ” to “ Cultivators," under the “Q-Loans and Advances by the Central Government,”,or R—Loans and Advances by Provincial Govera- ments”, as the case may be. ‘Famine Relief Works. 35. The directions regulating classification of expenditure of public works undertaken for the purpose of famine relief, are given in footnotes (271) to (223) of Appendix 2 to Volume I. V1,—Road Development Works 36. The expenditure on works or portion ef works, the cost of which 15 met from central Road Fund, should be classified in accordance with the directions contained in footnote (334) of Appendix 2 co Volume I, F,—Exranprron ow Stonzs, 37, (@) Asa general rule the cost of the acquisition of stores should be debited to the final head of account concerned or the particular work for which they are required if either of these can be determined ar once. Otherwise, it should be Kept in a suspense account pending clearance as the materials are issued actually by debit to specific heads “of account or works, (®) Inaccordance wich this general rule the cost of the supply of all stores required as tools and plant for the general use of the. division should be debited at once to the minor head" Tools and Plant” subord:nate to the major head under which such charges for the division are classified, and special items of tools and plant, which are required not for genetal purposes but fora specific work. should be. debited to that work. The question whether @ particular item of supply should be treated as ordinary tools and plant ot specis! tools and plant should be decided by Government. (6) Similarly, all road metal required for the maintenance of a road prsection of a toad should be debited at once to the minor head * Repairs (Communications) ” under the major head concerned. against the estimate sanctioned for the collection of it, and when road metal is required specially for use in the construction of a road or other work, its cost should be debited to the estimate for such construction. (@)_In the case of other materials when the purchases are made for the requirements of works generally, the cost. should be accounted fot under the suspense head Stock”, Materials purchased specially for a work should, however, be debited fo thar work. (G_Esraptismsenr axv Toots ax PLaxt Cxanans 38. Charges on account of general services, like Establishment and Tools and Plant, should be classifed in the accounts under the15 Cusp, II) oLassiwioatioN oF PUBLIC WORKS RnOmIPTS AND [39-42 EXPENDITURE, appropriate sub-head under the minor heads “Establishment” and SRPools and Plant”, as the case may be, of the major head under which the division is classified for the purpose and, save as provided. hereafter, ho attempt should be made ordinarily to include in the cost of an indivi- Gual work or another major head of expenditure any portion of expendi- ture on account of those services. See also Article 118, 39. Asan exception to the foregoing rule, the under-mentioned special establishment should be debited as indicated below :— (i) purely revenue establishment (Deputy Collectors, Zilladats, ‘Arnins, ete,), employed entirely on the management of Irrigation, Navigation, or Drainage Works and on the assessment, etc., of connected revenue to the sub-division “ Working nses” of the major head “XVIL— Irrigation, Navigation, Embankment and Drainage Works for which Capital Accounts are kept “ or to the major head “18—Other Revenue Expenditure financed from Ordinary Revenues ”, as the case may be: NOTEAIf in any division of a cicle of superintendenge, the charges of thin pect guablshmeat Zant be allotted accurately to ether of these the two ead GESNenkte revenue ctbishment of the clele should be treated as Joint revenue ‘Ssauliiment SRVIL and IS" though i mil” be classed, ta the Gist instance, in accordance wih general fulein Arie 38. (i) establishment employed on large ierigation surveys for new projects, to the surveys concerned under the head ""18.— Other "Revenue Expenditure financed from Ordinary Revenue—Miscellaneous Expenditure ” ; (ii) establishment employed on famine relief works, ro the head “54-A.—Famine Relief”: (iv) establishment employed in workshop of a guasi-commercial eee to the workshop concerned under the major head under which its maintenance charges may be classified. 40, Subject to such general or special orders issued by Government in this behalf, pay and allowances of such temporary establishment as is employed upon the actual execution, as distinct, from the general Supervision, of a specific work or upon the subordinate supervision of ‘departmental labour, stores, and machinery in connection with such a work may be debited to the account of that work. 41, The cost of special tools and plant, i.e. tools plant, machinery, etc, obtained to meet the special requirements of a particular work or project and of a nature not usually to be found in the general stores of the Province or Administration, should be treated as a direct charge to that work or project; vide Article 37, 42 When the charges on account of Establishment and Tools and Plant of a division are as a whole met out of a single major head in the first instance, such charges may be distributed annually by, the ‘Accountant General over the several major heads concerned in accordance with such methods as may be prescribed by Government in consultation.16 43-48) CLASSIFICATION OF PUPLIO WORKS REOEIPTS AND [Cuar, I EXPENDITORR, with the Accountant Generel. Similarly, the cost of special tools and plane (such as dredgers, ete |, debited co a single head in the accounts fnay be distributed over the teveral sub-heads of works, in accordance With such methods as the Government may determine in consultation with the Accountant General. H.—Gnawrs.in-Aip, 43. The general directions for the classification in the accounts of transactions relating t0 contributions by the Central or Provincial Government to Local Funds and Public Bodies and vice veraa, are given in Article 34 of Volume 1. 44, In the Public Works accounts, contributions’ made to local bodies, whether in cash or in the shepe of work done by the Public ‘Works Department on their behalf, should be debited to the minor head “Grants.in-Aid” under the major head “S0—Civil Works” or “{8- Other Revenue. Expenditure” according as the contribution is made by the Civil Works or Irrigation branch of the Public Works Department. 45, When the Public Works Department entrusts to the agency of fa District Board or other local body, the maintenance of Government buildings or roads without transferring the property to the lecal body, the payment made to it on this account should be debited to the estimate of the maintenance of the work and not classified as " Grants-in-Aid”. 46. When works already constructed or land already purchased are transferred, free of charge, to local bodies, no re-adjustment of the accounts of cost should be made unless Government otherwise directs, NOTE—Tais direction, shall, not apply to Ierigation, Navigation, Embankment and Drsinage Works for which capital accounts are kept T—Suspassn Transactions, 1—General, 47. Suspense transactions should be classified under the minor head “Suspense” of the. major head of expenditure concerned, unless they are required to be taken to the accounts of works, vide Article 136, The Subedivisions into which this minor head should be divided and the nature of transactions to be classified under each, are described below. M—Purchases, 48, When materials ere received from a supplier cr from another division or department, their value should be credited to Purchases— (5) immediately on their receipt, if they have heen received for a specific work, ro that, ger conta, the cost imay be included at once in the accounts of the work.and those accounts, as well as the connected subsidiary accounts, may take cognizance of the receipt of materials at the earliest oprortunity (see Articles 127 and 128) ;andqT Onar, IL] cuassimioatiox oF PUBLIC WoRKS RECHIETS AND (49-53, (ii) on closing the accounts of the month, if they have been received for stock and payment has not been made for them Guring the month, so as to secure agreement between the quantity and value accounts, 49, When the actual volue of the materials is not keown, an estimated ‘figure should be adopted, any difference being adjusted, as soon.asknowa:by a plus or q minus credit to Purchases, as the case may be 50. When the price of the materials is paid or adjusted by transfer, fhe payment should be debited to Purcheses,and the outstanding credit NOTE: If the amount admitted in payment exceeds the amount credited to Parctneyy the “aerence “should fe "BORE Ghee’ esto “or tthe work Ml, (a) General, Stock 51, To the account head “Stock” should be debited all expendi- ture connected with the acquisition of stock materials and with all manufacture operations and the expenditure incurred on storage. To it should be credited the value of materials issued to works, sold, transferred, or otherwise dispose’ of, and the balance of the account will represent the book value of the materials ia Stock plus the un- adjusted charges, etc. connected with manufacture plus the unadjusted expenditure on storage. (o) Manufacture, 52, The manufacture transactions (detailed in Section 6 of Chapter Ill) should be classified in accounts as follows :— (a) “Operation” charges should be shown, as receipts of Stock under the sub-head “Manufacture”, charges. representing value of Stock materials issued to manufacture being treated simultaneously as issues of Stock under the rub heads concerned, (b) All ourtura should first be brought formally on the , Stock ‘account, by credit of its value to "Manufactute”, and the simultaneous exhibition of the articles as receipts of Stock under the subsheads concerned. (c) Land and Kiln 53, When land is acquired for extracting road metsl primarily Intended for— i) the maintenance of an existieg road, oF ‘he construction of a new road of the raising in class of an existing road,18 54-55] cLasstricamion oF Poti Works RuoEIPT AND. [ Cxar, II EXPENDITURE, the following principles of classification thould be followed in adjust- ing the charges connected with the land end quarries— {a) When the charges do not exceed Rs, 1,000, or such other limit es may be prescribed by Government in consultation with the Accountant Gereral, the amount should be debited direct to “Repairs” or to " Original Works”, according as the quarry is intended to serve the purposes specified in clause (i) ot (ii) above. () When the charges exceed Rs- 1,000, or such other limit as may be prescrited by Government in consultation with the Accountant General, and the road metal is requited for the maintenance of an existing toad or, roads fora series 1¢ total initial outlay should be debited to the of years, sub-head’ “Land, Kilns, etc”, of the Stock Account, and this sub-head should be relieved gradually, by debit to the collection estimates of each yeaty in the manner prescribed in Article 158 fer similar charges connected with manufac ture operations, {c) When the charges exceed Re. 1,000, or such other limit as may be prescribed by Government in consultation with the Accountant General. and the road metal is required for the purpose specified in clause (ii) above, a proper portion of the cost should be debited direct, to the original work goncerned. Any balance should be debited to the sub-head “Land and Kilns, ete,”, of the Stock Account, and this sub-head, should’ be’ “cleared eventually by “debit to “Repairs” in the manner prescribed in Article 158 (b), IV.—Miscellaneous PW, Advances. S4. Transactions recorded under the head “Miscellaneous P. W. Advances” should be divided into the following classes:— (1) Sales on credic. (2) Expendicure incurred on Deposit Works in excess of dep received of in anticipation of receipt of money (Article 82). (3) Losses retrenchments, errors, etcs (4) Other items NOTE,-No charger should be debited to thie head on the ground of absence ‘or insufficiency of sanction or appropriation except as proved in item (3). 85, When stores of any kind are sold on credit, their value (plus, if recoverable, the Supervision charges) should be debited to Miscellae neous P. W. Advances under the subshead "Sales on credit”, so. that (WU) the accounts of Stock or works from which the materials are issued may be kept correctly, and (2) the recovery of the value from the local body or individual concerned may be watched through the regular accounts,19 Cuar, II] oLassiricaTion oF PUBLIO WouKS RuCEIPTS AND [56.61 EXPENDITURE, 56. Under the heading “Losses, retrenchment, errors, ete.” should appear the following :— (a) deficiencies in cash of stock. (0) actual losses of cash or stock (c) errors in accounts awaiting adjustment, and (d) fetrenchments and losses of other’ kinds recoverable from Government servants. The head “Other items” should be used for all debits, the allocation of which is not known or which cannot be adjusted until recovery of settlement is effected or write-off ordered. The following are cited as examples :—(1) debits, the classification of which cannot be determined at once, (2) recoverable debits not pertaining to the accounts of a work, and (3) recoverable outstandings pertaining to works, the accounts of which are closed. NOTE.—The share of municipal taxes paid by Government on behalf of tenants -of Government bualdings should be debited 06 this head pening recovery ‘V,—London Stores 58. The head “London Stores” is the suspense head through which should be passed. all transactions connected with stores obtained through the Stores Department, London. The objects of this account are 4) that the stores received from England may be brought on the accounts of Stock of works immediately on their receipt without waiting for the advice of the payments made in England by the High Commissioner, (ii) that when the advice precedes the stores the receipt of the latter may be watched. and (iii) that in all cases agreement may be secured between the charge to Stock or works, and the payments made in England. 59, When the stores arrive, to the head “London Stores” should bbe credited, and to the accounts of the works concerned, or Stock should be debited, the cost of the quantities actually received, the amount being determined by the conversion of the invoiced sterling value into rupees fat the average rate of exchange (which will be communicated by ‘the Accountant General) for the ‘month in which the payment was mace in England. NOTE—If the month, of payment is not known, the average rate of exchange for the month in” which | the” slores weres despatched from England shoud fe ‘opted provisionally, subject © adjustment on receipt “of the ngvice” of payment 60 When the debit for the payments made in England, which will be calculated in rupees at the average rate of exchange for the month ‘of payments, is, ceceived from, the Accountant General, the head “London Stores” should be debited and the minor head “Public Works Remittances” credited. 61. Indian charges (e.g balance, of sca-freight and carriage and incidental charges) should be debited ditect to Stock or works concerned unless incurred prior to the arrival of the Stores in the division. in which case they should be debited to “London Stores”, and on receipt20 62-63] cuasstricarioy oF PuALio WoRKS REOEIPTS AND [CHAP, I ‘EXPENDITORE of the stores the charge should be transferred to the relevant accounts ‘of works or Stock, when the adjustment of cost is made as laid down in Article 59. VL.~ Workshop Suspense. 62,, Save as provided in Articles 63 and 64 below, direct, outlay on the jobs executed ina workshop should be passed through the suspense head, “Workshop Suspense,” On the completion ofa job, all out- standing charges on it should be debited as soon as possible, to the head concerned, but in cases where this cannot be done, as in the case of expenditure incurred in excess of the deposit teceived, the unadjusted amount should be transferred to the head “Miscellaneous P, W. Advances” pending settlement, NOTE.—incidental_ charges connected with the stock of materials should be dealt with under Article 64, J.—Worxsuor Taaxsacrioxs, 83._Receipt and expenditure transactions in connection with Work- shops should be classified as follows :~ (0) where capital accounts are kept of a workshop intended mainly for the needs of the Irrigation Branch (¥.¢, if the workshop is to be regarded as being on a quasi-commercial basis), the capital expenditure should be classified under the relevant division and sub-division of the major head "05": receipes representing recoveries of capital expen- diture should ‘be taken’ in reduction of such expen diture, while revenue receipts and working expenses, should be classified under the minor heads opened under | the gorresponding division and sub-division of the major head "XVID" divided so. as to meet the requirements of the Pro forma accounts of the shop ; (2) where capital accounts are kept of a workshop intended mainly for the needs of the Civil Works Branch, all expenditure incurred upon it whether of the nature of capital or of working expenses, should be classified under the major head "50": recoveries of capital expenditure should ‘be teken in reduction of such expenditure ; revenue receipts should be booked under the, minor head,., opened under the major head "XXXIX”" entitled “Receipts from Workshops”, divided 9 as to meet the requirements of the pro formé accounts of the shop ; and (© where no capital accounts ate kept of a workshop, for which ever branch intended, all, expenditure, should be classiGed under the major head “18” or “50” as the case may be, and all receipts, whether “recoveries of ‘expenditure’ or “revenue receipts’, under the minor head, “Miscclla- Reous” of the corresponding revenue head “XVII” or SXXXIX",a Cuar. 11] ceassiricatios oF ruBLIC WORKS REORIFTS AND (64.69 EXPENDITURE, 64. All Capital charges on buildings, plant and machinery and stock materials, and all Revenue charges incurred on their maintenance and on the upkeep of the necessary general establishment, should be classified a8 ordinary Public Works transactions under the major head concerned, in accordance with the preceding Article and under the general direc- tions in this Code. ‘These are charges which neither pertain to any individual job executed in the shop, nor are capable of direct apportion- ment amongst all the jobs, and their distribution over individual jobs should be made in accordance with the rule in Article 177, K,—Racovenies or Expuxpirenz, 65. The general directions to regulate the exhibition_of recoveries of expenditure are given in Chapter 5 of Volume I, The following Articles indicate their application to Public Works transactions, 66. Subject to the provisions of Article 75 of Volume I all recoveries of expenditure appearing in the accounts of Public Works offices should be treated as revenue receipts and not as minus expenditure, Recoveries in respect of over-payments made during the current year, however, should be adjusted ondinariy. by deduction from, the curtent year’s charge under the detailed head previously over-charged 67. Receipts and recoverits on Carital aczount, in so far represent recoveries of expenditure previously debited to a capital major head, should be taken in reduction of expenditure under the major head concerned, For convenience of accounting they should be treated as receipts in the first instance and classified as "Receipts and recoveries on Capital Account”, the necessary transfer at the end. of the month being made to the capital major head of expenditure in a lump sum. 68 Recoveries under stock and other suspense accounts and recove- ries of expenditure upon works in progtess should be treated as reduction of gross expenditure. Tho recoveries in the latter case should comprise sale proceeds of surplus materials and plant acquired specially for any work or of materials received from dismantled structures, irrespective of whether the estimates for the works make allowance for such recove- 69. Recoveries on account of establishment and tools and plant charges should be treated as follows (i) Kecoverien of establishment charges at percentage rates: These recoveries in so far as they are effected from outside bodies and from other departments of the same Government, should be adjusted by deduction from expenditure under the minor head “Establishment. Recoveries for works carried out by one Government on behalf of another, however, should be treated as revenue receipts unless the recoveries relate to ex- penditure previously debited toa capital headin which case the credits should be adjusted in reduction of expenditure of the capital major head concerned ; provided that if the works0 OLASSINICATION OF PUDGIC WoRKS RRCHLERS AnD (Car, IL EXPENDITURE, are carried out as a standing arrangement the recoveries may be adjusted as reduction of expenditure. (Qi) Recovarien of tools and plant charges at percentage rates, — Recoveries from other Departments of the same Government should be adjusted as tgduction of expenditure under the minor head "Tools and plant”, In the same way recoveries relating to expenditure previously debited to a capital head of account should also be treated as reduction of expenditure. All other recoveries should be treated as revenue receipts under the major head concerned ; provided that if the recoveries relate to works carried out by one Government on behalf of another es fa standing arrangement, those recoveries may be adjusted as reduction of expenditure. (iii) Pro rata share of the charges for establishment and toole and plant,— ‘The pro rata shares calculated ac the end of the year should be treated as reduction of expenditure under the miner heads “Establishment” and ‘Tools ‘and Plant”, respectively, of the major head to which the total charges were debited in’ the first instance. (iv) Receria of charges for leave and. pensiont,—When the recoveries fon account of establishment charges include, asa. distinct and Separate faccor an element of the charges for leave and pensions, the portion of the recoveries representing leave should be treated as revenue receipes under the Public Works Major head Concerned, Recoveries of pensionary contributions. should in the case of Civil Works be credited t0 "XLIV —Receipts in ald of Superannuation”, while’ such recoveries in the ‘ease of the freigation Department should be credited to the Tetigation Major heads, concerned, as. receipts or recoveries. of ‘expenditure according as they relate to. Revenue or Capital Major heads Incases however. in which the rates for leave and. pension contributions are combined, the recoveries in the ease of Civil Works should be taken to “XLIV-—Receipts in aid of Superan- uation’, while such recoveries in the Irrigation Departmenc shouldbe cele co the Iegation Major heads concerned. 28 Fevenue sectipte ot recoveries of expenditure according asthe felate to Revenue or Capital Major heads . a 10. Recoveries of outlay on water-courses, other than those treated as Takavi works, which are made by 2 general levy whether for a. specified ‘oF indefinite period should be treated as follows -— (a) Whan the actual recoveries are to be set off against the oullay—as recei ‘on capital account of the project, it the levy takes the form lump sum recovery of cost in one or more years.23 nar, 11) CLASSIFICATION OF PUDLIO WORKS REOEIPIS AND (me74 EXPENDIFURE, (8) When the actual recoveriea are not tobe set off against the oullay—as revenue teceipts of the project, if the levy takes the form of an enhancement of revenue, the exact classification being determined by the form in which the recoveries are made. NOTE, Recoveries of outlay on water-courees, where such recoveries have to be tet off against the outlay, may atthe discretion of Governsient be taken in reduction of expenollure Under the sub-bead " Water-courses". 71. The recoveries of expenditure which are finally creditable as revenue receipts should be recorded under the minor head “Recoveries of expenditure” of the major head XVII, XVUI or XKXIX as the case may be; while those which are adjustable in reduction of expenditure under the Capital major head should appear under the minor head “Receipts and Recoveries on Capital account” of the capital major head concerned. NOTE.—Receipts on account of sale. proceeds of land, building, special tools and fof other assets purchased of constructed at the cost of w special project may at the dacretion of Government be taken in reduction of ‘expenditure undef the appropriate subbed Subordinate to the capital major head concerned, 72, Recoveries on account of the cost of audit and accounte.—These recoveries when they are made in connection with works done for Railways, Defence, Posts and Telegraphs and other Departments of the Central Government should be treated as reduction of expenditure under 26—Audit, In all other cases, such recoveries should be adjusted as receipts under the minor head “Fees for the Government Audit” subordinate to the major head “XLVI —Miscellaneous”. 7 L—Dzrosirs, 73. The following transactions should be classified under the head “Public Works Deposits (@) cash deposits of subordinates as security + ©) cash deposits of contractors as security + (©) deposies for work (other than Takavi Work) to be done ; (@) sums due to contractors on closed accounts; and (@) miscellanceous deposits. Deposits for Takavi works should be clsifed under the head #“P—Deposis swAdvances of tre Puile Works Department” vide Adite He 1c head “Misellancous Deposits” should also eccommedat, until erence, att era of tout, tae clasiteation of whch canal be delceminal at once, oF mack patent ertou ie aceousting availing adjustment Td. Percentage deductions for security deposit made from contractors! bills should be credited co the head “Public Works Depostes Cash deposits of contractors”. NOTE-—Asgo seein Lota, en the cy eed by willing il rom parrent the required percentage of the yalee of work’ actully measuret en peace ERP Rabunt so withed Gey appear is the nuspenee account MEmmreednd Paiste Pianeetons” f the work concent! 10-9 224 18.78) CLASSIFICATION OF PUBLIO WORKS RECEIPTS AND [Cmar, 11 EXPENDITURE, M.—Misorizaxgous Traxssctioxs. 75. The expense attendant upon the, necessary examination of the soil for the foundation of works ordered by competent authority should be treated as outlay on works and not as a contingent charge. 76. Municipal or other rates and taxes on public buildings, residential or non-residential, when debitable to. the Public Works Department vide Article 40 of Volume I, should be treated as expenditure on repairs and debited to the maintenance estimates of the buildings concerned. 11. Every payment made toa member of the work-charged establish ment, whether on account of his wages or in recoupment of actual travelling expeases, should be debited to the work on which he is employed See Article 40 also. 78. The following transactions recorded in the initial cash and stock accounts, which ace counterbalanced either at once or after an interval bya similar transaction of the reverse character, should be classified as indicated below, care being taken to see that all such transactions are cancelled by each other in due course, (i) ash from Treasury. A cheque drawn to replenish the cash chest should be debited to this head in the Cash Book, and pereontra the amount of the cheque should be entered ar once, as cash received, under the same head, a cheque drawn fn favout of self being cash even though not cashe2 at once. (it) Pranafera within Division.—Remiveances of cash and stock by fone accounting officer of the division to another, shoul bbe debiced or credited to this head when the remittance is actually made or received.25 Cxar, IIT) Acoouxrs 70 px xven Tx PUBLIC WouKs ovrices, [79-82 a CHAPTER IIL—ACCOUNTS TO BE KEPT IN PUBLIC WORKS OFFICES. SECTION I—CASH ACCOUNTS., A—Guveran, 19. The directions in this section shall ‘apply to cash transactions ‘other than those relating to cash obtained on bills presented at treasuries. ‘The payments on such bills will be brought, to account by the Accountant General himself’ fom the data fornished co him direct by treasury officers. B,~Castt 300%, 1—Upkerp. 80. An account of their cash transactions should be maintained in the Cash Book, Form P. W. A. 1, by all Government servants authorised, asaregular arrangement, to receive money on_ behalf of Government, as well as by those entrusted with disbursements out of cash received by them in transfer from the divisional cash chest or obtained by cheques drawn on the treasury. Nor'..As an exception, to. this rule Government may authorise, Divisional Officers” not to" pass through the Cash Book’ earnest money received from, and fetumed to, ‘contractors. on. the same day the tenders are opened, provided that the contractors, concerned ate required to give a. stamped receipt for, the money in’ The Regier of Tenders maintained int the “divisional office and that, the Regier nr hat lenent testa ae a subiiny cath book and consnuently at 81. The Cash Book should be treated as one of the most important accounts recors of the department: the detailed instructions given in the notes on Form P. W.A'1, should be observed strictly in’ practice by all concerned. Ti- Balancing, 82. ‘The Cash Book should be balanced on the date prescribed for closing the cash accounts cf the month, but when the transactions are numerous, a weekly or daily balance is recommended, and it is advisable that the cash be counted whenever a balance is struck or at Convenient intervals, as this affords an independent check on the accuracy of the postings, The results of such intermediate counting may be recorded inthe form of a nore (specifying the actual eash and also the outstanding. balances of imprests and temporary advances) in the body of the Cash Book (column 8) soas not to interfere with the up to date totals; the actual balance of cash in the chest should be stated Invariably ‘in the note both in words and figures, The details of the ‘actual cash found at the monthly counting should be recorded in Form EN26 93.87) Acoovsrs To BE KEPP IN PUBLIO ours ovFices, [CwAP. IIT P W.A.2anda certificate of the reconciliation of the book balance ‘with the actual one, recorded below the closing entries of the month. 83. Whenever, on the contents of the cash chest being counted, the balance as per Cash Book is found to be, incorrect, it should, unless the error can be detected and set right at nce, be, rectified forthwith by aking the necessary receipe or payment entry" To cash found surplus» in chest” under Public Works Deposits or “By, cash found deficit in chest” under Miscellaneous P. W. Advances, as the case may be. T11.—Rectifiation ef Brrora, 84. An entry once made in the Cash Book should in no circumstances be erased, Ifa mistake has been made and itis, discovered before the copy of the Cash Book has been submitted to the divisional office, the mistake should be corrected by drawing the pen through the incorrect entry and inserting the correct one in red ink between the lines. The disbursing officer should initial every such correction and invariably date hhis initials. When the mistake is discovered too late for correction in this way. an intimation of the necessary correction should be sent at ‘once to the divisional office accompanied by a proposed transfer entry, necessary Except as indicated above, no correction of an entry once made in his Cash Book should be made by a Sub-divisional Officer unless authorised by the divisional office to do so. 85. The same principles should be observed in correcting errors noticed in the divisional Cash Book. If the accounts of the month have been closed no corrections of errors in amount. classification, or name of work, should be made in that book, but a transfec entry should be prepared for the necessary correction, a suitable emark in red ink (quoting reference to the correction in accounts) bsing recorded against the original erroneous entry in the Cash Book. + C.Trnrer Aocourn, 86. An account of imprest cash, should be kept in duplicate by the imprest holder in Form P.W. A 3, “Imprest Cash Account”, in accordance with the directions’ given ‘in that form. The counterfoil Should be retained by the imprest holder and the original supported by the necessary vouchers should be forwarded tothe officer from whom the imprest is held, whenever the imprest holder finds it necessary to have the account recouped, or when itis proposed to increase or decrease the am "unt of the imprest or to close the account altogether. The account Should. in any case, be rendered to the officer from whom the imprest is held, in time to ensble him to examine and incorporate the account in_ his Cash Book (vide notes on Founs P.W. A.i and PW. A. 2) before it is closed for the month on the date fixed for the purpose, 87 Ifany item in an imprest, account appears to the recouping officer to be open to objection, that item may be entered in his Cash Book as “item awaiting adjustment in the, Imprest account of. a under “Miscellaneous P. W. Advances” to be watched under that head until either the objection is removed or the amount is made good. by the imprest holder.27 Cnar, IIT] Accounts 10 ne KEPT IN PUBLIO WoRKS OFFroxS, (88-90 D.—Tsmronany ADVAxcR AccouNE, 88, When a disbursing officer makes a remittance to a subordinate officet to enable him to make a number of specific petty payments ona muster roll or other voucher which has already been pasted for payment, the amount remitted should be treated as a Temporary Advance and accounted for in Form P, W. A. 3 in the same way as an iniprest. ‘The account of a Temporary Advance should be closed as soon as possible. Note—This rule shall apply also to cash taken out of the chest by the disbursing ‘oficer hime to make payments af a distance, E,—Serncewayr oF Accounts wir Taxasunrns, 89, As soon after the expiry of che mont as possible, the divisional ‘office’ should effect a monthly settlement wi all ereasuries in respect of the transactions of the entire division in accordance with such procedure as may be prescribed in the Treasury or Financial Rules of Government, 90, As sub-divisional cash books are closed on various dates before the last date of the calendar month (vide Article 195), and the accounts of sub treasuries are similarly treated, transactions recorded in the cash books of the Public Works Department far a month may be reported sometimes by the treasury in_an earlier or a subsequent month. This disturbing factor should be borne in mind. Diiferences which are neither due to this cause nor represent amounts of unceshed cheques, should be settled expeditiously in consultation with the Treasury. Offcet28 91-96) AccovNts 0 RE KEPY IX PUBLIC WonKs ovrrens, (Omar. IIL SECTION 2-STORES ACCOUNTS. A—Grsnnat, $1, The four classes into which the Public Works Stores are: classified vide Article 37, should be divided into two distinct categories as shown below — (1) Stores debited to final heads— () Tools and Plant. . (ii) Road metal.” ii) Materials debited to works, (2) Stores debited to Suspense— (iv) Stock. 92, Save as provided in this volume the initial records of the, stores which fall under category 41) will be kept in such forms and such manner gs may be prescribed by Government with the object, of controlling their balances until the stores are_disposed of finally either by consumption on works or otherwise, The accounts of the stores mentioned in category*(2) should be kept in accordance with the direc- tions in Articles 94 to 103. 93, In all coses, the initial record of the detailed count or measute- ment of all, matetials receivec, the cost of which has to be paid for or adjusted by book transfer in the accounts of the division, should be kept in the Measurement Book prescribed in Article 123- B,—Srocn, 1—Generat, 94. Unless Government directs otherwise, the records and returns of all stores kept or rendered by sub-divisions should take account of quantities only the value accounts being ‘maintained in the divisional 95, The stock account should be divided into the following sub-heads + (1) Small “Stores, (2) Building Materials, (3) Timber, (4) Metals, (5) Fuel, (6) Painters’ Stores, (7) House Fittings, (8), Miscellaneous Stores, (9) Land, Kilns, etc. (10) Manufacture and (11) Storage. Numbers (1) to (8) may be replaced locally by other suitable heads, if necessary. IL—Initial Accounts, 96. All transactions of receipts and issues—in quantities only — should be recorded by each officer authorised to receive and issue stock on behalf of Government in “Registers of Stock Receipts/Issues”, Form P. W. A. 4, in the order in which and as soon as they occur. NOTE 1.—These registers need not be kept im easer where a detailed account of any \pavtcuiag hind “Gf Stores ie taintsined in” the form of ‘cand oF leaf ledgersCaar, III] Accous 70 BE KEPT IN PUDLIO WORKS OFFICES, Het ‘provided tht suitable arrangements are made for the completion of the Abstracts of Stock Rectipts and Stock issues (Artie 971 'ROTE2-cWhere the couree is" authorised by Government the issues. of petty stores by a sectional oftece aitect to works under his supervision “may e shown in the accounts Chleclively ce s month when the accounts of the month ae’ closede 97. The receipt and issue transactions of the entire sub-division, entered inFormP. W. A 4, should’ be abstracted monthly by the sub-divisional office in’a single " Abstract of Stock Receipts” (Form P. W. A.9) and ina single Abstract of Stock-Issues "\Form P. W. A. 6). in accordance with the instructions printed on these forms. No entries need be made in the sub divisional office in any of the money golumns in either, part of, the, form, as these will be filled up in the divisional office, vide Article 94, 98. These abstracts should be completed in the divisional office in respect of (I) the Values of quantities shown a8 received and. issued (2) The calculation of the storage charges. on the issues and (3) cash or adjustment charges on accoune of manufacture. operations, storage and incidental charges, such as. those for cerriage, the loading and unlosding ofstock materials, “The cash and transfer entry debits and credits to Stock should be agreed with the transactions peresining €0.$t0.k brought foaccount in the Cash Book and the Transfer Entry Book vide Article 207. Carriages und other incidental charges should be debited to stock only when they are incurred in connection with the general stock reuaice- iments. These’ charges should b-aujusted against the. particular qub- Read under which the item is classed or the subshead “Storage " of the stock account. according as the. charges have been. incurred before ‘ovafter the acquisition and delivery of the stores at the godown. 99. The general account of receipts, jssues and balances of the suspense head “Stock” for the entite divisidn should be keptin the Suspense Register prescribed in Article 164. ML Subsidiary Accounts. 100. Sub-divisional and _divisional_ offices will keep subsidiary Registers of Stock in such form asthe Government may determine in consultstion with the Accountant General, the objects being to effect a periodical reconciliation, atter verification, of the quantity accounts with the general accounts (vide Article 99) and to revise the Issue and Storage rates fixed by competent authority. 1V.— Rectification of Brora. 101. (a) Any errors that may be discovered in the Registers of Receipts and Issues or in. the Monthly Abstracts, before th the month are closed, should be set right by the Sub divisional Other. Such corrections should be made neatly by scoring out the figures or other entries and writing the correct ones above theni and they should be attested by dated initials. Mistakes noticed subsequently should riat be corrected except in accordance with a formal transfer entry ‘or under instructions received from the divisional Office.30 102.104) accounts ro me xxpr my PUBLIC WoRKS OFFICES, — [Cuar. IIL (b) Clerical errors in value accounts should be dealt with generally in accordance with the directions in Article 84. Corrections. of errors discovered after the accounts of the month are closed should be made when permissible. (i) by entries of value (without quantities) in the Stock accounts of the current month when no. change is to be made in the head of account affected, and (it) by transfer entries in other cates: 102. Other corrections which may be necessary as the result of stock= taking or periodical, revision of tates or declaration of stores a8 unserviceable, should be effected in the following tanner. (@) Both in quantity and value accounts, all additions to quanti+ ties should be treated as Receipts, and reductions therein a5 Issues a suitable remark being made in the entries in forms PW. A 5 and P. W. A, 6 These entries must be made as soon 43. differences in quantities come to notice, but in the case of materials to be declared unserviceable, no adjustment should be made uatil receipt of orders of competent authority. (b) The net surplus or deficit resulting from the periodical revision of rates should be adjusted by meking entries, without any correction. in quantities, in the Abstracts of Receipts and Issues Form P. W. A. 5 OF P.W.A 6, asthe case mav be, the values being classified in accordance with the principles enunciated belows (©) (1) The value of stores found surplus should be credited at once asa revenue receipt or a receipt on capital account, as the case may be, (2) The value of a deficit should, however. not be debited to final heads, but kept under" Miscellaneous P.W. Advances” pending recovery or adjustment under orders of competent authority. When the loss is declared to be irrecoverable and its write-off ordered, a transfer entr should he prepared to clear the head “Miscellaneous P. W- Advances " by debit co (i) che works for which the stores were collected ‘specially, if the sccounts thereof, are still ‘open, or (ii) the general head“ Losses on Stock” under fone or more major heads as_may bz decided by competent authority, on consideration of the objects for which the stores were stocked, 103, No correction should be made in the accounts in respect of stores declared to be inexcess of requirements. Such stores should continue to be borne on the Stock account until transferred elsewhere or ‘otherwise disposed of in the ordinsty course, (C—Srrouat Toots axp Prawn, 104. If the cost or depreciated value of any Special Tools and Plant obtained for, or used on,a project is required to be distributed over different units of the project, the forms of subsidiary accounts to be kept to facilitate that distribution may be settled by Government after consultation with the Accountant General.aL Guar, 11] ACCOUNTS TO BE KRPP IN PUBLIC WORKS OFFICES (105 SECTION 3—TRANSFER ENTRIES. A—Grymeat, 05. (1) Transfer entries, that is, entries intended to transfer an item of receipt or charge from the account of a work in progress or of a ‘gular hand'of accoune te the account of another work of head, should Bomade {a) in order to correct an error of classification in the original accounts | (0) in order to adjust, by debit or credit to the proper head or ‘account (or work), an item outstanding Ina suspense account or under a debt head ; der to bring to account certain classes of transactions which do not pass through the cash or stock account, ¢9.— (i) for credit to “Purchases” or “Lonion Stores”, as the case may be, on account of materials received for works from sources other than stock, vide Articles 127 and 128; (ii) for credit to “Public Works Deposits” on account of Talances. due to contractors on closed accounts, vide Article 138; (a) for credie,so Revenue heads on account of revenue not liv) for original debits or credits to Remittance heads based on transactions not appearing in cash or stock accounts; eg, transfer of Tools and Plant to another division, department or Government when the value is recoverable from them ; (v) for credit to the heads concerned of the several percentages Teviable under the. rules, egy those on account of super vision (when not. recovered’ in exsh) establishment. tools and flant and workshop charges, vide, Article 177 ; @) in order to respond to a remittance transaction advised by the Accountant General ot direct by the division or department concerned, if the corresponding debit or credit to the remittance head has not appeared already in the accounts; 4e) in order to relieve the account of a work in progress of = (W@ items which have ceased to be debitable to the estimate for the work, and i) suspense charges which can no longer be kept within the accounts of the work (vide Article 136); such transfer entries are necessary either when the accounts of any contractor or of the work itself are be closed, or when ny. recoveries. tobe made. (otherwise than in cath) have becgme due by the transfer of stores to any other account. in32 106-110) accousr 70 we xger 1x rustic Wonks orrices — [Cmar, IIT WD) Sometimes ic may Fe more convenient to classify items pertainin 10 soit OT eka) under a single head in the frst instance Tae Me classify chem under each from the beginning. For example, EERE, sSoine work in which several parties are interested is undertaken, Te yaulvidual transactions relating to. it, may be taken to the account TES ENdle party in the fret instance. but before the arcounts of a month see TOeAP ne necessary distribution over all the accounts should be effected by transfer entry. B—Taaxsren Exrey Onozrs. 108, For every transfer entry either a Transfer Entry Order should be prepared in Form . W, A. 7 ot an order recorded on another Rocument,«.g., Survey Report, and Final Bill of a contractor's closed SSoune placed under “Public Works Deposits”, which sets forth all the necestary particulars; see Article 212. NOTE 1—Ta eases in which submission fo the, Accountant General of | the TaN QTE HEI” Gti Sethe "Monthly Account ‘etde “Aeticle 132, is not required, Feanster Enter OF aot initiated, by a Subellvisonal Ofcer, may be ‘signed BEES Bleltional “Officer's initials against the entry in the Transfer Entry Book (Aebcle 10. NOTE 2A single transfer entry may cover a number of adjustments and opens sree tit ae “ocey pains Best nt erect 107, A Transfer Entry Order may be initiated by the Sub-divisional Officer, and should be so initiated by him in all cases falling within clauses (2), (6), (6) and (¢) of Article 105 (1) which come within his cognisance. 108, The Divisional Officer should see that no transfer entry is made in the accounts unless admissible under the rules, that a transfer Tmiry is made as soon as it becomes necessary, and that Transfer Entry Grders in teepect ot transactions falling under clauses (a). (b) and ( Gf Article 105 (1) proposrd by Sub-divisional Officers, ate countersigned by himself in token of acceptance. NOTE,—Transfer entries should receive the _speclal,, attention of | Divislonet pecan andilnibntons im he secure of orate (Sibcers may not remain unnoticed 109. All Transfer Entry Orders should set forth such explanation of the correction or adjustment proposed as establishes clearly the Correctness and necessity of the entry. NOTE.—In cases of cortections involving a reduetion in, the charges against the estimate of a ‘work, not only should full particulate of the vouchers and. accounts BETA the eroneous charges originally "appeared, be specifed, but also the cummitances, tn which the Vchacges were “Allocated wrongly under the, estimate FEY Re Werk Should: be set forth clearly, Ik" is not sufficlent to atate hat the ERaages were clasited erroncouuly i the As instances © —Traxsrn Exrny Boor, 110, All Transfer entries _which have” teen approved for action should’ be registered in the Transfer Entry Book, form P. W.A 8.3» Cuap. III] Accounts ro BR KEPT IX PUBLIC WORKS OFFICES. (uu maintained in the divisional office. Entries should be grouped separately foreach month in the accounts of which they are to be incorporated. Before the book is closed monthly the, divisional office should see that ‘no adjustments which are required to be made under uny rule or order are omitted. . 111, Though no transfer should be made from one sub-head to another in the accounts of a work except on the authority of a formil Transfer Entry Order approved by the Divisional Officer, the order should not be entered in the Transfer Entry Book but filed with the ‘Works Abstract for the month in which the transfer is effected.a4 112-116] AcoouNTs 10 BR ERPr TK PUBIIO WoRKS orvions, [Cuar. IIL SECTION 4.—REVENUE RECEIPTS. A.-Guveean, 112 Except in the case of supervision charges on sales of stock 01 reitsfevenue should noe be credited to the head concerned until i is realised. ‘B—Racisrans or Ravexvz, 13, Save as provided in Article 116 all revenue geceipts of the division should be classified and abstracted in a, Register of Revenue, Form P, W. A.9, maintained in the divisional office. Che receipts relating to each Irrigation, Navigation, Embankment or Drainage project for which a separate revenue account is kept. should be registered separately, and all the other receipts pertaining to. major head should be booked collectively. In Governor's Provinces, the receipts relating to cransactions of the Central Government should be recorded ina teparate repute Rove sens eee pee ae pe ot arts ey Foul sel re at ate, SESS aati Bou br the astal “Government” Pelerend Go io Antice J15" boul ‘be pond i woth NOTE 2 Revenue, reels from Inigaten, Navigon, eto, works zl In NOTE 2 patentee iets ea Tradl heat Fuse Renton be Bromnht i aouni tS the rele the Naegeaus ‘ais cores Reetin Whe Belts ne Atoustant Scatal without “Seine pred Ge tee Biss Seer Ctnesh fer. a_column_ should be opened for each minor head ‘of revenue (and detailed heads subordinate to it, as required) other than, "Deduct Refunds” for which a single deduction is made from the total revenue of the month. The details of the amounts which make up the figure to be deducted should be recorded in a separate Register of Refunds of Revenue, which may also be in the same form as that of the Register of Revenue. 115, All receipts falling under the minor head “Receipts and Recoveries on Capital Account” should be abstracted also. in the same form as thatof the Register of Revenue, separately for each major head of expenditure, a separate account being kept for each project the ‘expenciture on which is booked separately, Receipts falling under the minor head “Recoveries of expenditure” should appear ia the Register of Revenue forthe major head concerned under three distinct detailed heads, namely (I) Establishment recoveries, (2) Tools and Plant recoveries and (3) Other recoveries. 116. If in respect of rent receipts of the buildings, lands and_ special services, subsidiary accounts are Kept ina separate Register of Rents 114, In this regt35 Cur, 1 ACCOUNTS 70. BX! KEPT IN PUBLIC WORKS OFFICES, (us prescribed by Government, entries should not be made, in detail in any of the registers. mentioned in Articles 113 to 115. The monthly totals only (excluding the amounts realised by Treasury Officers under the same accounts circle) for each class of the rents for which separate detailed heads have been opened under the minor head " Rents” should bbe transferred from the Register of Rents to those Registers NOTE=The amounts reglied by deduction from pay bills cashed at treasuries rubordinate to “the” sme “Accountant General, a4 the Divisonal Odicer yl be Seely the Accountant Gener “cect im hil books tothe seven” heads36 117-119] accouwrs to Be Kxpr ix PuBLIC Works orrices, —[OmaP. IIL SECTION 5,—WORKS ACCOUNTS. A—cmvenan, 117. (a) Expenditure on the construction or maintenance of a work may be divided broadly into two. main classes, tiz., (1) cash and, (2) stock charges. As explained in Sections 1 and 2 of chis Chapter, these charges should te recorded in the cash and stock accounts respectively. (b)_ In addition to the charges falling under the main classes, there ate other transactions affecting the cost of a work. For example, there may be charges incurred in other divisions, departments or Govern= ments, materials received from them or, sefvices rendered by them, or there may be cash receipts such as are taken in reducticn of expenditure in accordance with the directions in Articles 65 t0 72. {c) Furthermore, in the case of certain works, there are departmental charges, known as Establishment, Tools and Plant and Audit and ‘Accounts Charges, which are levied on those works under the rules of Government and included in the cost of those works. (a) Allehese transctions pass into the general accounts of the division in the manner described in Chapter IV and are thence incorporated in the accounts of the province. As, however, the units of classification adopted in the general accounts in respect. of expendi- ture ate the hands of account not designed to correspond. with individual estimates for works, of contract accounts separate accounts have to be maintained in subedivisional and divisional offices. for recording (I) the cost of individual works and (2) the transactions of individual contractors. These ore known as Works Accounts. 118 In recording the cost of an individual work in the accounts no attempt should be made to include in the cost, any charges for general Services like Establi-hment and Tools and Plant, the entire cost of which should be adjusted in the general accounts under the prescribed heads of classification. But, ifany service connected with the working estimate for a work is rendered by another division, department or Government and. the claim made by it includes an authorised charge on account of such. general services, such charge should be adjusted in the accounts of the work a5 part of the cost of the work in the same way as if the service had been rendered by a contractor NOTE.WThe cont of special extblihment employed on the sequistion of land tiie op for a work Gehen dabble tothe public monks apartment shovld "be tested doa part of works expenaiturer 119, All initial accounts and vouchers connected with charges relating to works must specify invariably:— (1) the full name of the work as. given in the estimate, (2) the name of the component part (or sub-head”) of it. ifseparated accounts are Kept up for the several component pares, an37 Cmar, IIT] accouwrs 70 pe KnPT mx PUBLIC Works orvices. [120-125 (@) any charges which are of the nature of recoverable payments ‘and fhe Inames of the contractors or others, from whom B—Deraup Reconps, 1.—Cash Charges (a) Introductory. 120, Cash charges on works consist of payments to (1) labourers and. members of work-charged establishment of their wages, and (2) contractors and others for work done or other services rendered, (®) Muster Rolls J2L, Save as provided below an account of Iebourers employed daily fon each work, the amount of wages due to each and the amount pais and left undisbursed during the month should be kept in, a Muster Roll in such form and according to such methods as may be prescribed by Government in consultation with the Accountant General. 122, A Muster Roll need not be kept in exceptional and urgent cases, such as urgent silt clearance of canals or the closing of breaches, where labourers are employed casually for short periods. Nor need they be kept in the case of petty works and repairs done on Petty Works Requisition when the entries of daily labour are few and can be endorsed ‘on the form of requisition itself, (¢) Measurement Books. 123. A detailed account of actual measurement in quantities of work done otherwise than by daily labour or on lump sum contracts, and of supplies made by a contractor, should be kept in a Measurement Book in such form and in accordance with such methods as may be prescribed by Government after consultation with the Accountant General T24. Measurement Books may not be used in cases where, under the rules of Government standard measurement books of buildings are maintained in order to facilitate the preparation of estimates for periodical repairs and are utilized for the purpose of preparing contrac: tors’ bills for such repairs. (4) Bills and Vouchers. 125, (@) All payments to. members of work-charged establishment and to contractors and suppliers will be detailed in bills and vouchers drawn up on such forms and according to such methods as_the Govern- ‘ment may prescribe in consultation with the Accountant General. (6) An account of items remaining unpaid on the passed bill of members of work-charged establishment, on the day fixed for closing the accounts of the month, should be kept in a suitable register of items remaining unpaid.38 126-127) accounr 70 me KEPT mY FuBLIO Works orricus, (Car, TIT (© A separate running account should be maintained in respect of cach contract, Transactions relating to two or more working estimates should not be brought on to the same running account. Transactions relating to two or more separate parts of the same working estimate for which separate works abstracts are prepared, #ide Article 134, should also appear in separate running accounts. NOTE=In exceptional wes where mote than, one working estimate Is covered by a single contract, the ci fgteement need ‘not be spilt up but the estimates may be tonscligated” to" facilitate the maintenance "of proper accounts in’ respect BF ehat “Contract. If this procedure “cannot be obsefved) some special accoun procedure may be devised on the merits of each case’ by the Accountant Gene Etncerneds "No “conoliation of "estimates or special wccounts, procedure it esesmary where ‘separate estimates covered by “the. single contract relateto Ulffecent sceounts heads or where separate estimates whether relating to diferent fccourts heage or not are. covered by a single running rote contract at in the cate SF vthe, painting. of roeds, tc, and. where separate: agscemente are draw. on the Basis of "such tate. contracts wih other details vatled to suit the eequirements. of each job 8, H—Charges on Account of Materials, (@) In roductory. 126. Issues of materials to works, whether ftom stock or by purchase, transfer or manufacture, shall be divided into ewo classes, (1) Issues to Contractors.—Tssues of materials to contractors with ‘whom agreements in respect of completed items of works, fen tor both labour and maccrials, have been executed (@) Torues Direct to Works.—Issues of materials when work is Gone departmentally oF by contractors whose agreements gre forlabour only. : (@) Issues to Contractors, 127. On the authority of the contractor's detailed acknowledgement of materials made over to him for use on works under the rules of Government, the cost recoverable from him sltould be debited at once to his personal account by charge to the suspense head “Contractors— Gther transactions” (wide Article 136) in the accounts of the work conceded, the adjustment being made at such rates as may be deter mined by Government. This adjustment should be effected by ‘ording credit to the head concerned, as indicated belo\ Source of receipt of materials. | Head of Account to be credited (Stock (including manufacture) (2) Transfer from another work 3) Transfer from another division, department ot Government + (Suppliers ee 5) Obtained through the Stores department, London. ++ (6 Indian Changeson (3) ss "Stock. Work concerned, Purchases. Purchases. London Stores. Head concerned.39 ‘Cmar. TIT] accounss ro Bn KAP? IN PUBLIO WORK: OFvICHS, [1280129 If the amount thus credited differs from the charge made to the contractor's account, the excess of the former over the latter, should be treated as additional final outlay (plus or minus as the case may be) on the work, and a separate sub-head, entitled “Additional charges for ‘Materials issued to Contractors”, opened for the purpose in the accounts of works of which accounts are Kept hy subrheads, vide Article 135, Note L—The object of these rules is to ensure that the full amount recoverable from the. contractor ie debited to his account ‘te soon at the matetiels are deliceed so that (1) he may not feceive payment, at full sater, for the ‘completed Stems ot work before ‘the value of the Government’ materiale uted by him thercias fer been charged fo. his accust, or (2) to his tinal Bill for the work done may not be seiied before the full ‘value’ of materials recoverable from him has. been debited ‘tor Hie account. Note 2.—Issues from Stock (Including Manufacture) should te accounted for through the Stock returns, “For other sues, a translee_ entry should Se prepsced op fhe Subsdivisional Oficer tn’ Form P. W- ArT at soon a eich trasacton fakes lace, Note The. provisions of this Article shall not apply to tools and plant which ace borne on the Tools and Plant lst af the division and ate, uoer te. cules Bf Gowen ment, lent temporarily #9 contractors for use on Government Wotlss (0) Issues Direct to Works. 128 (a) In all cases materials issued direct to 2 work should, as soon as teceived, be brought ro account as indicated below: ~ Source of receipt of | Head of Account | Mode of effecting adjust- ‘eaters | tbe eredteds ment of ess (1) Stock (including Manufacture), Stock a cosa te monde (2) Transfer from anather work | Work concerned. | By Speciol transfer entey tn Foten BMVALT "Dtepared az so0n at ‘the materials are tecelveds Dio, +0) Transfer from another division} Purchases depactment ot Government (4) Supplies 2... | Ditto || Ditto, (5) Obtained through the Storer London Stores. Ditto Department, Losdon, (6) Indian Grarges on (5). | Head concerned . | Toraugh cash account or teansfere see) | “enteys eRe Sse my Be. The full value credited co the head concerned should be debited to the work (Article 129) (®) In the case of materials received direct from suppliers full details of the articles received should at the same time be entered in a measure- ment book, with the full name of che work as entered in the estimate, vide Article’ 119. 129. (a) When materials are issued direct to a work their cost should either be treated as a final charge or debited to the suspense head “Materials” in the accounts of the work, as prescribed in. Article 136-40 130-182) accounts ro pp Kern 1¥ PUBLIC WoRKS oFFicRS, [Ouar. IIT @)_ When the suspense head “Materials” is used, a detailed account of materials issued to, or returned from, the work will be kept in such form as Government may prescribe in consultation with the Accountant General in order thar the coral issues of each kind of materials may be watched with reference to the estimated requirements, (© Government will also lay down rules for the pericdical verification of unused balances of materials debited to works and for the disposal of the Verification Reports. 130. If any surplus materials at site of works are transferred to works in progress or brought on to stock account, their value should be , credited to the work to which they were issued originally and debired to the work to which they are transferred or to the stock account as the case may be. (4) Carriage and Incidental Charges. 131. (a) The cost of carriage of stock materials to site of work, and of sl carriage changes fn Conneston with the movernen from place co lace, of other materials issued to or provides specially for a. wor Should be Gesited direct ro the account of the work, the exact classifica- tion of change being a indicated below ee Head to Be debited In he secount ofthe GE he pombe pce of | Tbs Sasa, ttt ele eee cre | te oye “are ors are not kept) by 0 Berord the ace of deve, | Taeeattat accu of, te gonkcor rsa selene eat at ‘than under the terms of contracts. | Ditto |__ materials is debited. (6) When surplus materials are returned from a work to stock, the cost of carriage should be borne by the work,, but if they are transferted to another work, the charge may be debited to either work as may be equitable. (0, Incidental charges connected with the movement of materials. issued to oF frovided specially for a work or returned from a work should be adjusted in the same way as the cost of carriage. (@)_Inall cases the places from and to which materials are conveyed, the distance, the quantity end the approximate weight should be stated clearly in the payment vouchers. I11,—Book Adjustments, 182, The detailed rules governing these adjustments are given in. Section 3 of this-Chapter.an Guar. Il] accounrs ro BE KEPT I FUBLIC Wonks oFFIcES, (133-135 Consouparen Rxconps, 1.- Works Abstracts. (a) General 133. An account of all the transactions relating to a work during & _ month, whether in respect of cash, stock or other charges should te prepared in Works Abstract Form 'P. W A. 10 if the accounts of works are required under the rules of Government tobe kept by sub-heads, or in Form P. W. A. 11 if they are not, required under those rules t0 be sokert. In the case of petty works the accounts of which do not involve suspense tranractions (¢. ¢., advance payments, secured advances or other transactions of contractors) and for which the estimate. account and con pletion reports are prepared on a single form prescribed by Government, no separate Works Abstract need be preparcd. NOTE.—Petcentage charges on account of Establishment, Tools and Plant Account and Audit, levied on works expenditure should not, be shown in" Works ‘Aistrscts "and Registers of "Works, though they are Included” eventually in the cost of worts, vide Note # on Form PLW-A i7- 184, Ordinarily, there should be one Works Abstract for each working estimate If, however, the estimate is for a large work which is divide into several sub-works, a separate Works Abstract may be prepared for each sub-work provided that no part of an estimate should be separated from the rest if any contract for the execution of work connected with it covers also work connected with the other parts. (b) Sub-heads, 135. Subject to the following directions and subject also to. such detailed rules as may be made by Government in this behalf, the various subsheads into which the final charges of a work should be distributed will be determined by the classification sanctioned in the abstract of the estimate, {a) Miscellaneous charges of a general nature which do not pertain to.any sub-head in particular, should be treated as separate sub-heads,e. g-, work-charged establishment, contingencies, etc, (6) Ifany part of a work is pulled down and rebuilt to any serious extent, the extra charges for. construction should be debited ordinarily to the sub-head concerned unless they are recoverable from the contractor under the terms of his agreement. But if the amount involved be so large as to affect. seriously the cost or rate of the sub-head, it should ibe ‘debited to ‘the sub-head “Contingencies” or, with the sinction of competent authority. to a new. sub-head additional to the original sanctioned sub-heads of the Ifany receipts or recoveries are credited under the rules to the account of a work of which accounts are kept by sub-heads, a special sub-head should be opened in the Works Abstract for the reception of all such credits.a 136.137] acoousrs 10 pr Kerr 1x roBtic Works orfions, [Cwir, TIL (a) In. the case of works carried out on lump sum contracts the expenditure need not be booked by sub-heads if all the charges represent nothing but payments on a lump sum contract, 136. In addition to the head “Final charges", or the final sub- heads in the case of works of which accounts are kept by subsheads, the following suspense accounts should -be opened in Works Abstracts to record transactions of a temporary character which are either not adjustable as final outlay in the accounts of the works concerned or of which the correct classification cannot be determinea immediately :— (1) “Materials"—for the record of the cost of materials issued direct to work. NOTE--When provision is made in the sbstract of timate separttely for : ard “materals” under any subhead, the account “ofthe ‘cow of all mriterials Boved 0. the work ftom’ stock, ot by spurchese, manufacture or, transfer, TRould. be Kept wader a angle head, entitled “Materials the sanctioned amount Se which, should "bes taken to he equivalent to" the. aggregate provision for nthe limate The “labour” divisions. only” wi thus appear 1% tne Works Abstract as separate subsheads. of final outlay, booked tnuler the suspenae head “materia” should “be transferred” to. the final sub-beads Of works bythe divisional ofice st the time of closing the accounts of the works, as Article 145. (2) “Contractors~Advance Payments” for the record of advance payments and of their recoveries NOTE-In the case of lump sum contracts, payments for mented up ndditions sand slterations as well as for the work covered by the lump “sum for which no JMiilnd mnessuremen's are mecenary, should be. tated Uke advance payments. ata iought to gecoust, in the works’ accounts ander the. suspense head “'Contractors Silivance Payments" If "a percentage or any other” pottion “ofthe value wotk done is withheld ‘as “sesurity for the “due fulblment. of the terms. of the Contract the inet amount remaining after the deduction of the portion withheld, SRouid be enécred es the sdvance ‘payment (3) “Contractors—Advance Payments” for the Record of advances and of theit recoveries, (4) “Coniractors - Other Transactions” -for the record of all other debits oF credits to contractors awaiting settlement. NOTE—Ii a Running Account Bill or Muster Roll fs only partly pald. the total amount due thereon. at value of work done or supplies made should "be, brought Eo account in the Works Abstract as final charges. or. ay expenditure on tha. ub Tends concerned aod. tne amount cemaising unpaid should be” sown as a minus Entry “In the’ appropriate suspense. columa-"Contiactors—Other Transactions” oF Saou. (5) "Labourers"=for the record of unpaid wages of labourers and of their subsequent payment. NOTE,~See Note under item () above. (c) Record of Progress 187, Entries of “Progress” in the Works Abstract will be made according to such instructions as the Government may lay down in this43 Cuap. TIT] socousrs 70 BE KEPT Is PUBLIC WORKS OFFIORS, [138.140 (4) Liabilities against the Work, 138. Ifa contractor delays receiving final payment for more than one month after his final bill has been passed, the account of the work as passed on the bill should be incorporated in the Works Abstract on the authority of the bill and the balance due to him, should be removed from the accounts of the work by credit to the head “Publice Works Deposits” tobe dealt with thereafter under the rules of Government. If the final account of a contractor shows that he has already been overpaid ‘or that the account closes with a balance due by him and if an immediate recovery is not practicable, the balance should be removed from the Works Abstract by debit to the head “Miscellaneous P. W. Advances” 139. If any wages of labourers remain unpaid after the completion of a work, the accounts of the work may be kept open for a period of one month, which may be extended to three months at the discretion of the Divisional Officer, Thereafter the account of the work should be closed, the balance under the suspense head “Labourers” being left unadjusted, If unpaid wages of labourers are claimed and paid — subsequent to the closing of the accounts of a work, the accounts of the work may be re-opened at the, discretion of the Divisional Officer, (e) Preparation, Completion and Disposal. 140, The Works Abstract should be prepared in the sub-divisional office in the first instance. It should be posted day by day from the Cash Book and the connected bills of contractors and suppliers, cash refunds and readjustment of final charges being posted as minus entries. At the end of the month, scock and adjustment transictions should be added and, in the detailed statements provided for the purpose. quantities of work executed should be posted in accordance with the instructions mentioned in Article 137,and the closing balances of contractors’ accounts should be detailed so. that the correctness of the up-to-date totals under the suspense heads (1) Contractors—Advance Payments, (2) Conte> actors—Secured Advances and (3) Contractors- Other Transactions should be proved, The closing balances atrived at under the suspense head “Labourers” in each case should be agreed with the connected record of unpaid wages and its correctness should be certified over the dated initials of the Sub-divisional Officer. The Works Abstract should then be forwarded in original to the divisional office, where all necessary completing entcies will se_made in respect of the direct charges and adjustments made by the Divisional Oricer. NOTE 1—The posting of stock and adjustment transactions may, if preferted, be done ‘entirely in tne divisional office. NOTE 2.—Postings made in the subcdivislonal offce should be in black tok and all. postings and corrections made in tne divisional ofice in tel ink. NOTE 3.-Offce copies of Works Abstracts nest not be kept, a6 the otisnals are seturned by the atvsionalofice after completion. Before the Werke AbstracSe er aent Ss ibe sional tice he nts tl sould be ener in avance nthe ele for ie following ‘month and these shouldbe erecta cewarys on elute of the Wot ‘Abstracts from the divisional office, ™ aea4 ML143]——accouwrs 70 Bx xxPr in puntic wonxs ormicrs, _[Cmar, TIT. IL-—Regiater of Works. (a) Form and preparation. 141. A permanent and collective record of the expenditure incurred on all works carried out during a year should be maintained in the divisional office in Registers of Works, Forms P. W. A. 12 and P, W. Ay 13 (corresponcing respectively to the two forms of Works Abstracts, Forms ¢,W_ A 10 and P,W. A. 11) in accordance wich the instructions printed on these forms. These registers should be posted monthly from Works Abstracts. When Works Abs'racts are prepared, under Article 134, for the sub-works or parts of an estimate, the transactions relating to ‘each Works Abstract should be posted separately and an abstract for the entire work should be prepared on a separtae folio or set of folios ro compare the cost of the work and its sub-works with the provision in the estimate, salster, in Form P. W A. 13, for pelly works £ ¢ which ‘are prepared of a single form prescebed by 142. Before the date of submission of the monthly accounts to the Accountant General, the posting of the Registers of Works aby ule be Completed andthe registers. should then be laid before the Divisional Offer for r'view. ‘The monthly accoune of each work on which there nnditure during the month should be initalled ana. dated) By the Divisional Officer in the column set apare for the purpose, in Token of his having exanhined the entries and found them correct: NOTE-If the transactions ofa dvson are vr lage, the Diveonsl Offer may allow an dun pedo oka few day fortoe completion of fhe Registers of Wonks bat Hct Bsn cPitemontarpncesgats to the Ricountant Genera ade competion of the Beni Abstoc should sol be dlyed on this account (d)_ Closing of Accounts on Completion of Works. 143. It is an object of great importance to close the accounts of works as soon as possible after the actual work of construction is completed. If there is necessatily any delay in closing the accounts, it should be seen in particular that further charges are not incurred without the permission, of the Pivisional Officer, MA, Before the accounts of a work can be closed on its completion, atshould be seen that any adjustments of cost necessary under the rules, have been made in the accounts, that all liabilities not originally brought to account have either been liquidated or since brought t account and that the balances under the suspense accounts “Contractors” and “Labourers” have been cleared vide Articles 138 and 139. If the whole ‘or any part of the expenditure on the work is recoverable from another Government, department, local body or individual, action should be taken to effect or complete the necessary recovery before the ac.ounts of the work are closed. : 145. (a) The suspense account “Materials” should he cleared and the total cost of materials should ke distributed over the final sub-headsCuar, ITT] Accounts 10 BE KEPT Ex PuBLIO Wonns orrtcés, [14 for other accounts concerned in accordance with such rules as the Government may lay down for the purpose. () The sub-head “Additional Charges for Materials issued to Contractors” should receive the special attention of the Divisional Officer who should, if necessary, investigate large closing balances under this head before he permits the accounts of the work to be closed. It is not necessary to clear this head by transferring the charges booked under it to other firal sub-heads, but profits or losses which are not clearly tracesble to known differences between the rates chargeable to contractor and the actual cost to Government, should not be accepted as correct without closer examination, 146. The accounts of annual maintenance estimates should be closed in the month fixed by Government concerned, as the last month of the working year for the urpose. Ordinarily, it will be possible to f work and to settle the accounts of contractors and other suspense accounts, before the expity of the working year If, in any exceptional case, any work remains to be done and ‘itis Proposed to carry it on to completion, action should be taken as described below. (1) The expenditure incurred in the next working year should be treated as expenditure against the annual mointenance estimate for that ye (2) The suspense accounts of the work should be closed in the last’ month of the working year, by transferring the Balances of all those accounts to the general suspense accounts,“ Public Works Deposits” or “Miscellaneous P. W. Advances” as the case may be, which should be relieved in the following month by re-transferring the balances to the suspense account concerned in the accounts of the maintenance estimate for the next working year. All unsettled liabilities and assets should then be treated as those pertaining to the next working year’s estimate, NOTE—In the case of Tekavi Works, ordinary maintenance and repale works should, however, Be comideted "as. completed "on the Slat “October of each peat lerany other date that “may be prerciva ty Goverment ae the last dale of he ‘Tahal “year and. expenditure hereon incurred wubnequently should’ be sccounted for aa pertaining tos new work of the following "year, s0 that the trancactions and fnlances relating to each Takavi year may be kept distinct and seperate, : 147. When the work is completed and the accounts of it have been settled and written up as indicated in Articles 14 and 145, a double red ink line should be ruled below the final entries and a note made DG egunl Seen This note should signed by tne Divisional Officer in token of his’ satisfying himself that all action has been taken under those Articles i will be the authority for treating the accounts of the work as closed, and a work should not be reported as completed in the divisional accounts unless this authority has been placed on record, 4B. If che total expenditure on the work is in_ excess of the sanctioned estimate and the excess is passed by the Divisional Officer46 149-152] Accouss To nz maPr ox ruBLic wonxs ovriozs (Omar. IIT under his powers, the words “ Excess passed by me” should be added to the completion note recorded under Article 147, If, however, the excess is such that the Divisional Officer cannot pass it within his powers the completion note in che Register of Works should be amplified thus :— “Work completed in. 19...uCompletion Report/Stat ment submitced with the office letter NOvrussnndated. NOTE—The completion Report/Statement will be submitted to competent authority te the form prescribed by Government, (c) Correction of Errors after the Closing of Accounts, 149, Should an error or omission in the recorded expenditure of a work come to light after its accounts have been closed, the accounts may be reopened in order to rectify the error or omission unless the amount involved is not more than ten rupees (or any other limit prescribed by Government) in which case a note of the ertor or omission Should be made in the relevant documents concerned. T.—Contractors' Ledger (a) Form and Use 180. The accounts relating to contracts should be kept in. the Contractors’ Ledger, Form P. W. A. 14, a separate folio or set of folios being reserved forall the transactions with each contractor for whom a personal account is maintained, vide Article 151. 151, Except in the following cases, a personal account should te opened in the ledger for every contractor, whether or not a formal contract has been executed :-— (2) if the work or supply entrusted to him is not important and no payment is made to him except on a First and Final Bill'on completion of the work : if any materials are issued to the contractor or any payments are made on his behalf, a ledger account should be opened ; (0) if under the rules of Government, a consolidated monthly account for “on account” payments to petty contractors employed on the same work or section of a work is prepared in prefererce to a separate bill for each payee, a single ledger head, “ Petty Contractors”, should be opened for the running accounts of all such contractors, @) Posting. 182, Except when a contractor's account is to be closed and the procedure prescribed in Artical 138 is observed in respect of unpaid. bills, the value of work done or supplies made by a contractor should not be credited to his account until his bill has been passed and payment made theron. Debit entries in the ledger should be made only on the basis of transactions recorded in the accounts and the postings should be made from the supporting cash, stock or adjustment vouchers ;aT Guar, IIT) accounts to sm KEPT IN puDtIC WoRRS oFFIons. [153-154 liabilicies not yet liquidated should be excluded altogether. The value of materials issued to a contractor should be debited to his account on the authority of his acknowledgement, see Article 127, NOTE 1—Security deposits of contractors should not te included in their personal accounts in the ledger, vide Aiele Tt. NOTE 2.—When a deduction made from a contractor's bill for one, work ts groditable to Whe’ account of another, work, and such credit is in connection with Fis contract for the aiter work, too atinc! sels of enfrrs should, be made. in the edger, ‘one for tie payment made on secount. of the former watk, and the other forthe recovery ereditabic fo the later, ntl tnt recovery had been made in cath. NOTE If there ace several, contracts in connection wtth a work of account, the transactions ‘relating to each “should ‘be distinguished, peferably by quotation ‘of the number and date of the agreement or work order- NOTE 4-If a petty contractor's account has to be removed from the combined ledger head ‘Ootractors’ account” (vide “Atticle 161 (8) J toa. separate Beene account for ims the toll value work done up to date and the fla rents up. to. date “sho cbited oF credited. respectively, to. the “Pe Sotlrctors" account "and taken an to the personel acount as crests and debts, (@) Balancing and Reconciliation. 183. The ledger accounts should be closed and balanced monthly, The closing balance of cach personal account should be in such detail as to show in respect of each separate work or account (Stock or Purchases, the, amount outstanding under, each of the three suspense accounts, (1) Advance Payments, (2) ‘Secured Advances and (3) Other Transactions with a quotation, in each case, of the last Running Account Bill and of all the vouchers, supporting uoadjusted oucstand- ings under “Other Transactions”, not incorporated in the last Running Account Bill, NOTE “The Petty Contractor's Ledecr account should also be closed and falanced. in the tame “way. the balance: heing recorded al pertaining wholly to Ele suspense head “Other Trsnsactions 154. Periodically, all the personal accounts in the ledger should be examined and it should be seen (1) that balances do not remain out- standing for a long time without justification and (2) that, in the case of running accounts, bills are prepared at reasonable intervals.48 155-158] Accousr 70 x KEPT IN PUBLIO WoRKS orvions, — (Ouar.TIT SECTION 6.—MANUFACTURE ACCOUNTS. A—Gespaar, 185 When materials ore manufactured departmentally, either for the general requirements of works or for a particular work, a separate account, called a Monufacture Account, should be kept. of the transac Hons connected with each manufacture under a distinct sub-head “Manufacture " of the suspense head “Stock”: vide Article 95. NOTE—The accounts of road metal digging are, not treated as manufacture accounts, but the charger connected with land ‘and, quarries acqulted "for wach ‘operations should be dealt with in accordance with Article 53: 188, Save as provided in this section, the detailed accounts of the expenditure on a parti: ular manufacture process should be maintained in the same way as the accounts of a work (vide Section 5) and, in addition, an account should be kept of the quantities and values of the oducts of the manufacture. ‘The two sections of the accounts ate Enown, respectively, ay the "Operation and the “Outturn accounts, B—Openartox Accovxrs 157. To a manufacture account should be debited directly (1) the value of raw materials issued from stock or obtained otherwise, (2) the cost of the labour employed and (3) other incidental charges connected with the operations. palS8, The following directions should apply co cert charges. (a) Capital charges, such as the cost of land, kilns, special plant, etc, incurred in connection wich a manufacture cperation which does not extend beyond a single sesson, should be (oy caltbted wholly to the account of the manufacture ‘apital charges in connection with a manvfacture operation extending over more than one seacon should be debited, in the first instance, toa special account under the sub-head “Land, Kilns, etc.” , of the stock account, vide Article 95. To this account should also be debited the cost of repairs and renewals of the kilns, etc. All these charges should be recovered in suitable ‘instalments by debit to the * Operation” accounts of the several seasons, the number, of instalments and the amount for each season being determined in each case under the orders of competent auchority, incidental NOTE—When the land, kilns, plant, ete, acquired for departmental manufac ture operations "ate" leased, toa” contractor ‘of the division or other person, the ¥eat recovered should be credited to this special account and not to Revenue. (0) If the manufacture is undertaken on behalf of other divisions, departments or Governments or local bodies or individuals, a chatge should be made on account of establishment and40 Chap, HIT] accounts 10 BB KEP I PUBLIC WORKS “OFFICES, (1594168 tools and plant, if leviable under the cules ot Government, for outlay on works undertaken on their behalf, (@) Save as provided in clause (¢ above no charge should be ‘made on account of general establishment and ordinary tools and plant charges or on account of interest on the capital cost of land, kilns, plant, etc., unless Government directs otherwise, + C.-Ourruny Accounts, 159. To a manufacture account should be credited the values of the manufactured articles and of the surplus materials sold or otherwise disposed of. NOTE L—The rates for valuing manufactured articles will be such as may be fixed by competent authority. NOTE 2—If the rate, at which any atticle of outturs manufactureed for a cular. work. is “wslucd, ‘terns out to be diferent from "the 160. A detailed outturn account for each month should be prepared in Form P, W. A. 15, Outturn Statement of Manufacture, and should be attached co the Works Abstract for the operation. The account should show, month by month, the quantities and values of each class of articles manufactured and also the corresponding figures shown in the estimate (if any). D.—CoxsouparED Accousrs, 161. The record of the monthly transactions connected with manu- facture operations should be kept in the divisional office in a separate Register of Manufacture, Form P. W. A. 16, instead of the ordinary forms of the Registers of Works (vide Article 141). E,—Crosixe oF Accounts. 162. The accounts of manufacture operations should not remain open indefinitely, If the operations are seasonal, the accounts of each’ season should be kept separate and closed as scon as the operations are closed. In cases in which operations are continuous, the accounts should be closed periodically or at least once a year. 163. Before the accounts are closed, the difference ketween the “operation” and “outturn” should be "adjusted under the orders of competent authority. If the orders issued have the effect of enhoneing for lowering the value of the outtuin alreaoy brought to account, the adjustment should be made by a suitable entry (without any. fresh quantities) in the Outturn Statement, Form P. W, A. 15; in other cases, the loss or gain, as the case may ke, should be taken to the expenditure for revenue head conerned by a regular transfer entry, which will affece the “Operation” ‘account only. In. all cases, the totsl ‘ operation” and.“‘ourturn” should equal each other when the Manufacture Account is closed.364-169) accounrs ro pm xupr ix Pustio Wonks ovrices — (Cmar, IIT SECTION 7.-ACCOUNTS OF DEPOSITS AND SUSPENSE TRANSACTIONS. A.—Accounrs or Hzaps orums muax “ Loxpox Stomes ” axD “ Woukstor SUSPENSE”, 164. Subject to the provisions of Articles 165 and 166 below, « derailed account of the transactions relating to the suspense heads “Purchases”, “Stock” and “Miscellaneous P. W. Advances should be maintained in the divisional office in a Register called the Susvense Register, Form -b. W. A. 17, separate sets of folios being Reserved for each of the several classes of items under the heads concernes, (vide Articles 48 and 54). The account of the debt head "Public Works Deposits ” should also be kept in the same form. 165 In respect of items. relating to deposit works (including items falling under the class “Expenditure incurred on Deposit works in excess of deposits received”) which are accounted for in detail in the schedule of Deposit Works, (vide Article 219, a single entry for the monthly transactions relating to all such works should be made both in the Deposit and the Suspense (Miscellaneous P. W. Advances) Registers, as the case may be. 166. “As the detailed accounts for individual transactions relating to Stock are kept in Forms P. W. A. 4 to P. W. A. 6 prescribed in Section 2.of this Chapter, the monthly totals only in respect of each sub-head, of stock should be posted in the Suspense Register, the transactions of the several sub-divisions being detailed as separate items and the totals of all sub-divisions as another. Transfers within the division should be accounted for against. a single item“ Deduct—Transfers within Division " before the total for the entite head “ Stock” is struck. B.—Aocounts ov SusruNsk Heap “ Loxpox Srorss ”, 467, The Transactions under this head should be recorded in detail in a monthly schedule Form P. W. A- 18. C.—Accouxrs or WorksHor Susraxsn, 168, ‘The detailed account of the transactions under this head will ‘be kept in a suitable form to be settled by Goverament in consuleation with the Accountant General so as to show the cost of each jon or operation and its adjustment from time to time. 169, . The recorfed egpenditure on 2 job should be semoved from the suspenié -head only*witth, and o the extent that, an adjustment is effected against the deposic received or against the service or other head concerned ; vide Article 176. This removal should be effected by fa credit to the account of the job. But when any charges are trans. ferred from one job or operation to another, the transfer should be made by plus and minut debit entries,oL Cur, IU} Accovxrs To pa KEPT mH FuBLIC Wonks ovetoEs (1704172 D.—Uxapsosrep Bataxors. 170. In the accounts for March each year, the outstanding items in the Deposic Register and the Suspense head" Purchases ", which under the rules of Government ate to be treated as lapsed, should be credited to the Revenue head concerned, Any subsequent, repayment of such an item should be treated as refund of receipts under the head to which the item was credited and the repayment should be noted in the Deposit or Suspense Register against the entry for its credit to Government. 171, The balance under the sub-head “Storage” of the Suspense head “Stock” outstanding at the end of the year should also be adjusted finally as a surplus or deficit, vide Article 102. ,i¢, as profit for loss-on. stock, according as it isa minus or plus balance, and should not be carried forward to the following year. 172. Items or balances under the suspense head “ Miscellaneous P.W. Advances” which become irrecoverable, or any balance under d.*“Eondon Stores” due to short deliveries, which cannot be by fecovery of cost, should ‘not be removed from the accounts until a competent authority, has sanctioned theic being written off. For balances under the head Workshop Suspense " see Article 62.52 173-176) Acoouxrs ro Bx KEPT IN PUBLIC Wonks orrices, [Cuar. TIT SECTION 8,—WORKSHOP ACCOUNTS, A—Gnweeat. 173, The directions in this Section shall not apply to the accounts ‘of small shops kepe in divisions for the execution’ of repairs 0 tools and plant or of small manufacture jobs, The accounts of works executed in such shops should be kept in the forms prescribed for repair Works or manufacture operations, as the ease may Bes vide Sections 5 174, Larger workshops, with special plant or machinary shoud be treated as separate sub-divisions, or divisions, for account purpoes. ‘When such workshops are of the character of quasi-commercial under- takings, the system of accounts shall be that prescribed locally for similar undertakings.” When they are run mainly for departmental purposes, the accounts should b: kept in accordance with the general directions laid down in this Section, In either case, the exact forms to be used and the procedure to be observed will he settled by Government in Tespect of each workshop in consultation with the Accountant General concerned. B.—Deratzp Accovsrs or Jous. 175. Subject co the provisions of Articles 63 ané 64, all direct charges pertaining exclusively co any job should be debited at once to the accounts of that job under the suspense head "Workshop Suspense” and those of a general nature should be treated, in the first instance, fas. general charges (under one or more suitable headings) and apportioned subsequently amongst the jobs concerned in accordance with a definite procedure. NOTE Alt lsbiltes should be taken into sccounty even through undisbursed, to "that the general charges may be allocated correctly month by month, and the Feconded expenditure on cach job may teprescad, as. far'ss pomible, the. actus Sowt"ap (0 Gate 116. In the case of jobs of all classes, the cost, of operations should be cleared or adjusted in transfer (vide Article' 159), 3 the case may be. month by month, but in the following cases the accounts of a job may be settled once a year in March or in an earlier month if the job is completed earlier (vide Article 62) (a) when the total cost during the year is not larger than Rs. 500 ‘or any other limit that may be fixed by Government in consultation with the Accountant General; {) when the monthly settlement of account is inconvenient to the indenting division ‘or department. NOTE —When the catimated cos! of a job is, recovered in advance, it. should bbe “Kept in depos. la tre Lrst instance, and the sdjustinents of refuel Coat made ede the hat Ghoul te ected fait “The "depot unespened. tants being, refunded under the ‘rules of Government only when the job le. complete and the account oft settled. 7 ce83 mar. TI] Accounss 70 BE XEPTIN PUBLIC WoRKS ormicEs. [AT7179. 177. In addition: to the direct charges mentioned in Acticle 175, to the account of each job may te debited, not through the Workshop Suspense account bur directly under the head of account concerned. Suitable percentages to cover the indirect charges determined by Government, ‘The following wre the examples of the charges usually (a) Supervision charges, (0) locerese on the capital cost of buildings, plant and, machinery. (6) Maintenance charges. of buildings, plant and machinery. \d) Depreciation of buildings plant’ and machinery. (e) Establishment charges tincluding the percentage fixed by, the E ‘Cental Government for Audit and Accounts Establish- ment). (N) Profit. Sce also Article 64, NOTE.—The rererntage reslied on account of establishment charges should be treated asa reduction of experditure of as revenue receipts. as the case may be; seRetordanse WN the dens Arce “eA ether percentage should eat 178, The indirect charges mentioned in Article 177 should be brought to account whenever the settlement of the account of direct. charges is effected under Article 176. C—Amnvar, Account. 179. Pro.torma accounts of each workshop will be prepared annually in such form and in, such detail as may be prescribed by Government: in consultation with the Accountant General.54 180-183) accouxrs ro BE KEPT IN PUBLIC Works orrices. [Cuar, III SECTION 9 TRANSACTIONS WITH OTHER DIVISIONS, DEPARTMENTS AND GOVERNMENTS A--Gnewaat. 180. When a transuction has tobe cleared by a book transfer, che transfer should be effected by debiting or crediting it to the remittance or other head concerned in the Cash or Stock Accounts if it appears herein, ot by an entry in the Transfer Entry Book ; see Articles 14 t0 also. NOTE 1.—Such percentage charges on, aecount of supervision and. establishment ‘and tools and plant 43 may be leviable under the ‘rules, should alo be included. by Sranafer entry. fn the amount translerred. NOTE 2—The cost of workshop jobs need not bbe adjusted monthly, de Article 176, B.—Traxsacttons Oniorsarixo 1x ue Division, 81 When a transaction originates in a Public Works division, the necessary transfer should appear ordinarily in the accounts of the division for the month in which. the transaction occurred, but in the case of work done in workshops the cost should he adjusted in accordance with the directions in Articles 175 to 177, 182. In respect of work done in a division for other divisions. departments or Governments. the intimation of the tcansfer will be given after audit (see Notes below) by the Accountant General to the ‘Accounts Officer concerned, or tthe division or department for which the work is done if in the same province, ‘The division undertaking the work should bring the transactions to. account. ander the remittance ‘or other head concerned and submir vouchers to the Accountant General in the same way as for works of the division itself. ~For the purpote of ths Article work dane should include jabs executed sn ‘workshorte NOTE 2.~Tho provision regarding pre-audit may be relaked in the case of any item appeating in the acccunte, for March and. Tequiring “adjustment. with anothet “bide aetcle 238. 183. For other transfer transactions between Public Works divisions subordinate to the same or different Governments, the originating division should send an Advice of Transfer Debit (or Credit), Form PW A-19, accompanied by necessary vouchers in the case of ‘debits, to the division concerned as soon as the transaction occurs. The division required to adjust the amount should, if it accepts the transfer, acknowledge it on the prescribed form of Acceptance of Transfer, Form P.W. A. 20. The cotry in the accounts of the debiting division should be supported by the Acceptance of Debit, or Advice of Credit, as the case may be, NOTE—in cases of transfer debit transactions, sll relevant vouchers, including such a8 do, not "past ordinarily beyond the divisional office, should accompany the ‘Advice: IF this requirement cannet Be ‘complied ‘with in any cise In reepect of55 oss (184-186 ‘Cnar, I] sccounrs To sz xupr 1y puputc woRKs cath voucher which cannot be replaced by a certificate of payment, an advice Should "be “atliched fo the Monthly Account” for transmission by the Accountant General, iter the audit of accounts, #0 the division concerned. C.—Transacrions Onicivarinc mx Anornmn Divisiox, DaPanrMRNt on Govensmenr, 184. Transactions originating in anocher, division, department oc Government should as, a rule be adjusted in divisional accouats only on receipt of intimation of the debit or credit through the Accountanc General. The following are however, exceptions in ‘which the adjus:- ment may be made without receipt of intimation from the Accountant General =— (1) recoveries of rent realised on behalf of che Public Works Department by disbursing or Accounts Officers of oth-t accounts circles, provided chese entries ate suoported by certificates (sighed by the disbursing or the accounts Officer as. the case may be) ‘to show that the amounts adjusted in the accounts have been realised from the parties concerned ; (2) transactions for which advices and acceptances of transfers are exchanged direct between one division and another vide Article 183; (3) any other transactions authorised by the Accountant General, 185. The Divisional Officer should examine every cransfer advised to his division for adjustment, but should not reject a transfer because the voucher is not in order, or is wanting. Nor should a transfer sent for adjustment. be partly accented and partly rejected; ir may be rejected altogether if it, does not pertain cleatly to the division ; other wise it should be accepted provisionally im full and the dispute, whether as to the amount. or as to other particulars of the transaction, should he settles separately in communication with the officer who advised the transfer. Nore.—Rallway debits for amounts due on warrente and credit notes. should be full! tm the accounts of the month in which. they ate advised by the Accountant. General. for adjustment’ in che divisional accounts without teference tothe iauing officers whose ignatures on such warrants oe notes sould be taken Se Sealy subjec only to readjustment, later on, af under “or overcaaraes The Adjutling ficer je not tesponsisle for the correctness of the charger with telerenes tlhe allway tarde, tot only for Proper Scrtiny with ‘efercnce to the propriety fof the charges as against the Read of the sesvice Concerned; the calculations mace by the Railway Accounts ‘Department, which are test checked by the "Kallway Resit Department, should be accepted 48 correct. 188. When a charge is transferred to another division, departinent or Government for adjustment, the transfer must be supported either by the necessary vouchers, complete in all respects, or by a. certificate (igned by the Accounts Officer of the department Originating the transfer) to the effect that the payment vouchers have been audited and pased lin accordance ith the rues, Divisional Otcer ate therefore responsible for obtaining proper vouchers in. support of all charges to remittance heads in their accounts. aa ¥v.10-9,56 187-189] _Acoounts 10 ne KKET IN PUBLIC WORKS OFFICE [Cmar, 111 D.—Sermumuzxt oF Accounts. 187, In cases in which Advices and Acceptances ef Transfer, are exchanged direct by Divisional Officers of twe accounts circles, these Sflicers shall be jointly responsible for cleating remittance transactions expeditiously in direct. communication with each other. If an item Cannot be accepted, and the intimation of its rejection issues too late to reach the originating officer within the month in which he has brought it to account, the offer who is called upon to adjust it, should also inform his own Accounts Officer, of the number and date’ of the Originating officer's Advice of Transfer and of his own intimation o| ‘objection, giving him also brief particulars of the debit or credit, and the grounds of objection. 188. In cases in which no Advices and, Acceptances of Transfer are exchanged, the Divisional Officer should examine, as expeditiously as possible, the transfers which his Accountant General intimates, to him for adjustment in. the divisional accounts, and report all his objections to the Accountant General, whether the transfer is brought, to account provisionally or rejected, 189. The directions given in Asticles 187 and 188 shall apply also to transfer transactions, not relating to the execution of works, with (1) Railways, (2) Military Engineer Services and (3) Posts and Telegraphs Department (Telegraph Section).oT Cmar, III] Accouyrs 70 BE KEPT IN PEBLIC WoRKS OFFICES, * (190-194, SECTION 10.—ACCOUNT OF CEMETRY ENDOWMENTS. A —Gexmrat, 190. The accounts of endowments, as described in the following Articles, are kept on the principle (1) that the expenditure incurred in connection with the objects for which endowments have been received is accounted for as Ecclesiastical expenditure of the Central Govern- ment, and the income which accrues in the form of interest on the endowments is, per contra, treated as Miscellaneous revenue of that Government, and (2) that Pro Jorma accounts are maintained separately, ‘comparing the expenditure with the income, B,— Deraiuap Accovx® or Rrogrers ann EXPENDITURE 191, All endowment receipts of the month should be-posted in the Register of Endowment Receipts, Form P. W. A. 21, maintained in the divisional office in respect of ‘each cemetery, and the total of the endowments received up to date (Ordinary or Special as the case may be) should be struck against the last entry. 192. The charges incurred should be accounted for generally ia accordance with the directions relating to Civil Works expenditure and in such detail as may be required to be posted in the annual ledger accounts of endowments (vide Article 194 below). If a. single estimate includes provision for more than one cemetery, the necessary details should be recorded separately for each cemetery in Works Abstracts and Registers of Works. 193. In the monthly Account of the division for March, interest on. the amounts of endowments received up to end of that month should be aleulated at the rates prescribed by Government, and credited to head. ‘XLVI — Miscellaneous, Central” by debit to_22.—Interest on Debt and other obligations—interest. on Cemetery Endowment Fuad”, Full details of the amount pertaining to each cemetery (separately for Ordinary and Special endowments) should be given in, the Schedules of Credits and Debits to “Adjusting Account between Central and Provin- cial Governments” in the case of Provincial Divisions or the Schedules of Credits and Debits to Miscellaneous Heads of Account, in the case Ff Central Divisions. Simultaneously, the amount of interest credit- able to each ledger account (Article 194) of the following year, should be posted therein. Lepore Accovsns, 194. Ac the close of the year, the Ledger Accounts of Endowments. should be written up in From P. W. A. 22 which shows the expenditure2PT IN PUBLIC WORKS OFFIC: 94) ACCOUNTS 70 BE [Cuar, I cluding departmental charges) of the year against the interest on endowments received to end of the previous year plus unspent balance ifany) of that year’s ledger account, A separate set of folios snould be reserved for each cemetery and the transactions of a year should be posted so a5 to show separately the figure for (a) each Special Endow- ment the amount of which exceeds Rs. 25 or any. other limic prescribed by Government, (2) other special Endowments collectively. (@)all Special Endowments collectively, (a)+(), and (@) all Ordinary Endow- ments collectively.59 Caar IIL} accorsts v0 BE KEPF 1S PUBLIC WORKS OFFICES. [195-198 SECTION 11.—OTHER DIRECTIONS. A.—Mosriny Cuosiva of THE AccoUNTS. 195, The initial accounts of cash and stores which ate maintained a subsdivisional offices under the dieections contained. in Sections 1 and 3 Should be closed on the 25th or such earlier date between the 19th and the 25th as may be fixed by the Accountant General for the purpose, inorder that the accounts returas of the subdivisions may reach the Jivisional office in sufficient. time for the compilation of the monthly Recount of the division and its submission to the Accountant General By the preserited date. Nor Jn cater where sectional offcers gre authorised account of oce in their chorge, which have tobe. incorporated in those of the ‘sbsdions, hey maybe permite, exept im Mavely 46 clove Tks mgnthyascounks Eitee days before he date of “losing. Aaed. for the subudivision, This limit” of three Ee" may be relaxed ‘by the Accountant General in exceptional cases raintsin separate initial 196. The cash and stock accounts of the divisional office should be closed on the last working day of the calendar month. The Transfer Entry Book of the month should be closed as soon as possible after the expiry of the month, but before this is done, all necessary transfers, 42, those relating to the levy of the prescribed percentages for, estab- Hshment, cools and plant, supervision charges, etc., should be made, B.—Revimw or Ussprrue AccousTs 197. The several resisters and schedules, relating co the suspense and deposit heads of account, the Contractors’ Ledger, Works Abstracts and Registers of Works, should be reviewed monthly so that the action hecessary to effect the expeditious clearance of outstanding balances, whether by actual recovery or by adjustment in the accounts, may be fen regularly throughout the year. In February or early in March. ‘cial steps should be taken to bring about all possible reduction in number and amounts of outstanding items at the close of the year. pe. the 198, Similarly. special action should be taken. early in March to bring to ‘account all remittance ‘transactions and other, abilities and sulohs awaiting settlement, ang. to effect clearance, in the accounts of March of as many outstanding items as possible. Liabilities, as well ‘Sotatanding debieeand credits remaining unadjusted ac the end of March should be watched. individually to secure their clearance before Te ecounts of the, year are closed finally. Ieis not sufficient that, ARS divisionsl ofice “should. bring to account all. the transactions the Tesponallity for which devolves on itsell. Te is equally important chat TeeRiiry action be taken to move the other parties concerned to. bring60 199-202) accovwrs 10 Be KWeT IN PUBLIC Works orviens. [Cuar. IIL to account of settle the outstanding items; the intervention of the Accountant General may be sought where necessary, Nore.—in connection with transuctions with other Governments and with Railways it should be borne in mint thatthe Central "Accounts. Section of the. Reserve Bante cloeethels Books forthe: year on the 15th April {wide Article 34. C,—Cxosine oF THE Accounts or tHe Ynaz. 199, The fingncial year cerminates on the 31s March and actual transactions taking place after that date, should on no account be treated as pertaining tO that year, In order, however, that as many of the unadjusted outstandings of the year as possible should be cleared fand the errors in accounts coming to notice after the 31st March should be rectified, if possible, within the accounts of the year, the Transfer Entry Book and the Stock Accounts should be kept open for inclusion of transfer entries relating to rectification of errors and. for settlement of outstandings, bur aot (in the case of stock accounts) for actual tran- actions, These accounts shouid be closed on the 20th May or on such Gate as may be prescribed by the Accountant General (see. Article 236) Nere—Accounts of transactions with other Governments and with Ratlway smust he seted” completely nd communicated to the Accountant “General by the the ith Apel st the latest ovis Ausle 250 D.—Conpzcrioxs mx Accounts, 200. (a) If an item in, the accounts which properly belongs toa revenue of expenditure head is classified wrongly under another revenue or expenditure head, the error may be corrected at any time before the accounts of the year are closed, but» after the accounts are closed, no correction is admissible except as, permitted in Article 251 of Volume TV and except in cases affecting the accounts of works including those falling under Article 149. Nore I—Errors in suspense accounts are governed by the rule in claume (b% Nom 2—If an ertor ts detected after submission to the Accountant General of the Divisional Officers Supplementary Agcount of the year (tie Atticle 266), 1 should ine fepovied tote Atsouniant Gsiera for ht atusions urea the amounts not (b) All errofS affecting debt (including suspense) and remittance heads must b2 corrected, however old they may be. (c) When a correction is permissible, it should be made by a formal transfer entry, bur when it is not permissible, a suitable note of it should be made in the account concerned. 201. All corrections in accounts which may be advised by the Accountant General on his auditing the documents should, after verification, be carried out in all relevant records in red ink and attested by the dated initials of the Divisional Accountant. A teference to the audit note ot othet advice should also be noted against the correction. E.—PRO FORMA Accounts. 202. It for the purposes of any pro forma account’ which the Accountant General is required to prepare of check, it is. necessary to61 [203 Cmar, TIT] accousts 70 8 KRET IN PUBLIC WORKS OFFICES, determine the charges incurred on a particular work or service or a sroup of works or services, the expenditure on it should be booked separately in the general accounts, even though, under rule, ic may not be customary to estimate or account for such expediture separately. Detailed instructions in this connection will be issued by the Accountant General in consuleation with the Government concerned, where necessaty. F.—Acoounns nx Orriczs 10 ne Reooxstimoran, 203. When in consequence of the reconstitution of executive charges of of any other errangements, the accounts of two or more divisional offices are to be amalgamated or chose of any office are either to be oroken up into parts or closed, the Divisional Othcers concerned should apply in, time to the Accountant General for the instructions to be ‘observed in regard to accounts in giving effect to the arrangements,62 204-205} acoouxrs weToaxs nexpenep py rvsuio [Cuar, IV ‘WORKS OFFIOHRE ‘CHAPTER IV.—ACCOUNTS RETURNS RENDERED BY PUBLIC WORKS OFFICERS. A-Guverat, 204. The directions contained in this Chapter shall regulate the procedure relating to the compilation of divisional accounts and to their Submission to. the Accountant General. In their application tothe accounts of Divisional Officers in Bengal and Bihar, they are subject fo such modifications a may be authorised by the Accountant Genera B,—Sup-pivisiovaL Accouxts, 5 205. Arrangements should be made. under the orders of the Divisional Officer, for the despatch of the sub-divisional returns mentioned below, to the divisional office on such dates as may render possible the compilation of the monthly or other periodical accounts of the division on the due dac (a Copies of the Cash Book Twice a month or oftener as (Supported by vouchers). may be directed by the Divisional, Office, the copy for the last period of each month together with the Cash Balance Report being sent on the date fixed for closing the Cash Book, vide Article 195. and Issues, Forms P, W. A. Sand P.W A. 6 supported by receipted “invoices or other vouchers, and extracts from Registers of Stock (6) Abstracts of Stock Receipts Receipts and Issues. (Copies) (@ Works Abstracts (accom. } Wichin three days of the panied, where necessary, by | date on which the ac- Statements of Outturn from | counts of a month are Manufacture and Transfer | closed Entry Orders) for each | work in progress in connee- | tom wich which there was | any transaction during the month, J63 Omar, IV] accousrs RETURNS RENDERED: By PUBLIO (206-207 ‘WORKS OFFICES, (@) Petty Works Requisitions and), ‘Accounts for each petty work in progress in connec tion. with which there was any transaction during the + month (in original). (e) Transfer Enery “Orsers, Form P.W.A. 7, relating 20 the accounts ‘of the month | ther than those proposed } Within three days of che 1 J from time to thne and { date on which the ace transmiceed separately; counts of a month are nse deste 108 ne | cloned ) Such other returns as may necessary for the compila- tion of the accounts requir ed to be submitted co the ‘Accountant General under orders of Government, vide Article 239, NOTE 1.—The total of the "Cash" columos on both sles of the copy of the. sub.divisinal cash bock should be expressed in words in the Subsdivisional Oticer’ Own hand in token of his having satiched himself that it isva true copy sad correck Teall respects. NOTE 2.—The Accountant General to eliminate the work of preparing corte, may permit subdivisions at tne headquarters of a divlstonal office to. maintain. two Altcraetive Cash Books—one being. submitted in ofiginal to the. divisional fice at the end of the month and the ether being sed 8 the month following: NOTE 8.—The accounts Returns received from subdivisions should be further checked in accordance with the rules” presented im thir bebalé jo the Audie and Departmental Codes. ©,—Courm ation oF Mostuny Accounrs, 1 Introductory, 206. Save as provided in Article 207, all the transactions of the division, as recorded in the initial accounts of cash and stock and in the Transfer Entry Book, should ke posted direct from those sources in one or other of the schedules prescribed in this section, the details being in some cases recorded in supporting schedule dockets "(wide Article 209), 207. The cash and stack transactions booked under the head “Transfers within Division” should not be included in any of the schedules leading co the monthly accounts. Nor should the following transactions be posced in the schedules from the initial accounts specified () transactions recorded, in the Cash Book under the head “Cash from Treasury”, (These are brought to account: rhrough the Transfer Entry Book as a part of the entry "Total amount of cheques drawn”) 5208-210) accounts RevuRNS mespenaD wy Funiic (Omar. IV ‘WORKS OFFICERS, (i) cransactions brought to account in the initial: a stock (Forms P. W. A. 5 and P. W. A.6) through the Cash Book or the Transfer Entry Book ; e.g. stock patchased In cash, stock sold for cash and ‘stock received 208. Before the actual compilation of the various schedules and schedule dockets. ete., is undertaken, the Abstract Book, Form P.W.A. 23 may by written up from the original Cash Books, Abstracts of Receipts and Issues of Stock. and the Transfer Entry Book in accordance with the instructions printed on the standard form. The book will consolidate all. the transactions of the division and will thereby facilitate the location of errors and omissions made in the compilation ‘of the Monthly Account from the schedules and also serve as an inde- pendent check over the compiled accounts, I—Schedule Dockets. ‘9. As cash vouchers and transfer entry orders, relating to (i) charges on works, other than percentages charged for establishment, fools and plant etc., and (ii) other items of expenditure or disburse- ‘ment for which a contingent bill is not required (see Article 226), are received and_are scrutinised, they snould be posted into Schedule Backers in Form PW. A.24 a separate form being used for— (a) each work to be accounted for in a Schedule of Works ‘Expenditure. Form. p.W.A. 27 or in the Schedules of Deposit Works «nd ‘Takavi, Works; Forms P, W. A. 33 and P. W. A 36, ide Articles 219 and. 221; (b) each manufacture of other item of expenditure debitable to Stock and to be accounted for in the Schedule of Debits to Stock, Form P, W. A, 28, vide Article 216 ; and (©) each separate class of charges (including refunds of revenue) for which a schedule in any other form has to be prepared under the rules in this Chapter. ‘Cash receipts which have to be taken in reduction of expendiei Article 20) should be posted as refunds, with brief particula tzansactions, 210, Ar the end of the month, the schedule dockets, should be completed in tespect of the Stock transactions. All the Stock debits Qn crecits of the month as recorded in the lower part of Forms P'W.A.5 and P W.A. 6, Abstracts of Stock Receipts and Stock Issues, respectively, other than. those brought to account through the Cash ‘Book and the Transter Entry Book, vide Article 98, should be posted in the schedule dockets. The total of the month's Stock transac- fions relating t0 each schedule docket should be entered therein as a Single figure, plus or minus according as itisa debit or a credit, and ff there. are both debits and credits to be entered, the net result only should be posted.65 Omar, TV] -A0coUNTS BETORNS RENDERED BY PusLIO [211-215 ‘WORKS OVFICERS, 211. The schedule dockets should then be totalled and reconciled with the works abstracts in the case of works, and with the schedules concerned in the case of dockets of class (c) of Article 209. All the vouchers (including acknowledgments for stock supplied to contractors), transfer entry orders, survey reports, and sale accounts which are required co be submitted to the Accountant General (vide Article 232) should then be attached to the respective schedule dockets which should be numbered in a separate series for each month. NOTE 1.—Accountants General may at_thele discteation, permit Divisional Offcers to post the ‘Schedule Dockets at the’ end of the month fiom the Works Abetock toon a5 the latter are. completed and checked. "Accountants, General mao nice their, ‘disertion dispense’ with the. preparation and. Submision of a Sehedcle Docket for a work when the outlay on that, work consists entirely” of payments es muster rolls or other vouchers not ‘required "to be "submitted to the heen got General." In ‘that. case, the Divisional” Accountent should ‘secon! "cansareeant the last” column of the’ Schedule of "Works Expenditure again the’ selevant ites that the ‘vouchers in support of the item are wuch as "ute not ‘required to Le submitted fo the Accountant Genital ueder the rules. NOTE 2.—Some of the schedules mentioned in clause (c) of Article 200 include charges for works supported "by ‘Schedule of Works Expenditure: Such and jolher transactions ‘relating. tothe wotks expenditure sould be pened ‘Schedule dockets for the works concerned changer inthe 212. For percentage recoveries made on account of establishment, tools and plant, and accounts and audit charges, a single schedule Socket should be'prepared in Form P. W. A, 25 which should embrace all Government as well as non-Government works on which these percens tages may be leviable under rule. NOTE.—This form serves as the transfer entry omer 1 (wide Article 196) snd should, therefore, be signed by the Divibional OF I11.—Schedulee, (a) Schedule of Monthly Settlement with Treasuries. * 213. After the settlement of account mentioned in Article 89 has been effected with treasuries, a Schedule of Monthly Settlement wich Treasuries should be prepared in Form P, W. A. 26 separately in respect of the treasuries of each accounts circle. gto, these ecoverter (@) Schedule of Revenue Receipts. 214. The following schedules, which are “only extracts of the Registers prescribed. in Articles 113 to 115, should be prepared in the same form as that of the corresponding registers :— (i) Schedule of Revenue Realized. Gi) Schedule of Refunds of Revenue. (ii) Schedule of Receipes and Recoveries on Capital Account, A separate schedule should be prepared for each claw oe whi repute epbler sane eat ARARESS! (OF etch cam of weet (€) Schedules of Works Expenditure, 215. (a) After a reconciliation has been effected between the ‘totals ‘or works abstracts and relevant schedule dockets, a Schedule of Works66 216) ACCOUNTS RETURNS RENDERED ny rustic [CmaP, 1V ‘WORKS OFFICERS, Expenditure should be prepared in Form P. W. A. 27, separately for expenciture relating to each of the following classes — ( each major hesd (or a division thereof shown separately in ‘Appendix 2 to Volume I) under which expenditure is recorded. a serarate schedule should be prepared for “Central” ‘and “Provincial”, in the case of * 50—Civil ‘Works ” in Governors’ Provinces ; NOTE.—This form is not used for manufacture transactions, elde Article 216. (i) Military Engineer Services ; (iii: Railway Works 5 (iv) Posts and Telegraphs Department Works Iv) Archaeological Works of the Central Government connected with the conservation of ancient monuments which are debitable to the Archaeological Department; (vi) all other Government works including occasional works of classes (ii) to (v); and (vii) allnon-Government works other than Deposit Works and Takavi Works for which separate schedules are prepared, vide Articles 219 and 221. () Only those works on which expenditure has been incurred during the month should be. included in the schedule, The entries should be detailed in the order of the prescribed heads of the accounts classifica- tion in the case of works of classes (i) to (v), and ‘grouped separately for each Government, department, division, local body or other party concerned, in the case of works of classes (vi) and (vii). All works which form part of a single project or system should, in all cases, be grouped together, (@) Schedules of Suspense Transactions. 216. (a) All debits to stock should be collected in Form P. W, A~ 28, Schedule of Debits to Stock. - The entries in this schedule should be farfanged in four groups—(1) “Manufacture” (2) " Land, Kilns, ete”. Gy" Storage” and (4) “Other sub-heads". Under (i). “should be detailed all manufacture operations in progress and under (2). all works in progress in connection with the acquisition of land, construction and repairs of kilns, exc. Uuder (3), should be shown, the expenditure which is incurred ofter the acquisition of the stores, on work-charged establishment employed on handling ang keeping initial accounts, the custody of stock and the maintenance of the store godown of yards, etc. Under (4), should be shown (@)-individually, all items of expenditure ‘on the carriage, handling, etc,, of stock materials when the cost of Such processes is Gebitable to the sub-head of stock under which the materials are classified (cide Articles 98 and 131), @) individually, all {tems of acquisition of stock materials for which an estimate is required, and (¢) collectively, all other items of acquisition of stock materials. In respect of each manufacture operation, the outturn of the month (wide Article 156) should also be shown in the schedule, The operation and outturn should be enteted in two separate lines.67 Guar, IV] AOCOUNTS RETURNS RENDERED BY FUBLIO [217-220 WORKS OFFICERS () An account, of suspense head “ Stock” should next be prepared in Form P. W. A. 29, Scock Account. Part I of this form is the main account which should show the receipts, issues and balances, classfied by sub-heads. Separate figures should be, given in respect of the sub- heads “Manufacture”. "Land, Kilns, ecc.”, and ‘'Storage”, and all other sub-heads (vide Artice 95) should be lumped up. Pare Ul, che Detailed Account of Issues, should be written up first, and from’ this part and the Schedule of Debits to Stock, Form P. W, A. 28, should be prepared Pare I. 217, The schedules relating to Purchases and Miscellaneous P. W. Advances should be prepared in Form P_W. A. 30 (or Form P. W. A. 31, wide Note 1 below) and Form P, W. A. 32, respectively, on the basis of the entries made in the Suspense Register, Form P. W. A. 17 vide Arcicle 164, NOTEL—Ip respect of Purchases the Accountant General may authorize the use of Form P. Wr 8l°in the case of divisions where the number of outstanding icp very large but the number” wnually affected by the monthly tranuactions is NOTE 2. than March, Accountant’ G. 218. The schedule for the Suspense head “London Stores” has already been described in Article 167. The schedule for “Workshop Suspense” should be prepared in such form as may be prescribed by Government in consultation with the Accountant General. the schedule of Miscellaneous PW. Advances for the months other ms which donot exceed Ree each may be shown ina lump sum if the al 30 authorises (2) Schedules of Deposit Transactions. 219, After the reconciliation mentioned in Article 211 has been effected, a consolidated record of the transactions of a month relating to all ‘Deposit Works of the division should be prepared in Form P.W. A. 33. Schedule of Deposit Works. This schedule should show in respect of each work, the amount of deposit received and the expen= diture incurred, buch duting the month and up to date, The amount of deposit received for each work, should be numbered as a single item, but the transactions which relate to (1) the share available for works expenditure and (2) the coral amount recoverable as establishment, tools and plant and audit and accounts charges, if any, should be shown, separately, thus— For Works Expeaditure, For Percentage charges, NOTE.—Refunds of uncxpended balances of completed works should reduction of the deporite and, tnerefare, shown in the Schedule. as minus real ‘not as expenditure. 220. After the transactions relating to Deposit Works have been posted in the Deposit Register, Form P. W. A, 17, a schedule of complete transactions, as accounted for in that Register, should be ‘pfepared in Form P. W. A. 34. It should show for each item the68 221-223) Acoousrs BuTURNS REXDEOED BY PUDLIC (Omar, 1V WORKS OFFIORES, opening balance, the receipts and adjustments of the month, and the closing balance. NOTE.—The Accountant General, may uthorise. the use of alternative Form P.W.A. ap under the conditions prescribed la Note Ito Article 217. This form isin two parts —Dast Abstract Account, which should show the totale for each clase of deposits, End Part Il, Detailed Extract from the Depowt Register, fe Part Il, only such ters should Detextracted from the Depont Register at are abected by the month's transactions, but Is the schedules for the months cf June, September, December and Mareh all current Heme should be ‘shows, "enoss not’ sccted by. the month's) transactions. should aso be included. (f) Schedule of Takavi Works + 221. After the necessary reconciliation between the totals of works: abstracts and relevant schedule dockets (vide Article 211), the transac- tions relating to Takavi Works should be consolidated in the Schedule of Takavi Woks Form P. W. A. 36, which should show the expenditure incurred on each work, the amount realised on account of te and the outstanding balance of the account. (9) Schedules of Debits/Credits to “Adjusting Account between Central 4nd, Provincial Govermnents” and “Adjusting Account with ailways 222, (a) In Forms P. W. A. 37, separately for debits and credits under each major head, should be brought together all transactions which originate in the division and have to. be adjusted by the ‘Accountant General through the major heads “Adjusting Account between Central and Provincial Governments” and “Adjusting Account with Railways” vide Article 15 (2) In Provincial divisions the transations included in the sched ules of Debits/Credits to “Adjusting Account between Central and Provincial Governments” should be grouped according to the prescribed heads of classification, while in the Central divisions the transacti ns included in them should be detailed by each Goverament. (© Similarly, in both the Central and Provincial divisions. the transactions included in the schedules of Debits/Credits to “Adjust Account with Railways” should be grouped according to each Kail y. NOTE.—Percentage recoveries for audit and accounts should appeat in these scheduler in the e0 of Provincial divisions only. ee (4) Items or groups of items for which details are given in the separate schedules, ¢.g., Schedules of Receipts (Form PB. W. A. sand Works expenciture (From P.W.A. 27 or PW. A. 41) should be shown asa single ie (Hh) Schedule of Debits/Credits to “Inter Provincial Suspense Account” ort iisons under she adminisrative centro, of «Provincial jovemnment, any transactions which originate. in the division on Hehulf of ‘any other Provincial Government should te collected in Form69 Guar, IV] accounts mxrvmns RENDERED BY PUBLIC. [224-227 ‘WORKS OFFICHES, 'P,W. A. 38, separately for debit and credit transactions, The items in the schedule should be detailed by each Government, (i) Schedules of Debits/Credits to Remittances. 224. All remittance transactions other than those mentioned in Articles 222 and 223 should be collected in Form P.W.A. 39, separately for debits and credits and the entries grouped under the headings given in the sample entries in the form. (i) Schedule of Debits/Credits to Miscellaneous Heads of Account, 225. Subject ro such instructions as may be issued in this behalf by the Accountant General, all disbursements and receipts, which can- not by accounted for in any of the other schedules prescribed in Articles 213 to 224 should be collected in Form P.W.A. 40. The transactions to be accounted for in this schedule must be such as are adjustable finally ‘in the books of the Accountsnt General under one of the non- Public Works major heads of revenue and expenditure or a debt head appettaining to the accounts ofthe Government to which the division is subordinate. sah OTE tla Cental, dios income ecreis fom work charg fame and geceipte on account of cemetery endowments should appear in the Schedule. of Gredits to: Miscellaneous Heads of Accounts. Similarly in these. divisions, percentage repoveries for accounts and audit should appear as credls or minur debits in the’ Schedule CE Credit or Delsts fo Murcellaneous Heats’ of Account, scectding the Greaitable to “RLVI Misccilancous—Fees for Government Audit of 26-1 Ketcle Te. NOTE2.—Saveas provided above, no_ transactions should be accounted for under the finel or debt head Concerned and’ shown In the Schedules of Credits or, Debits to. Micelleneous Heads of ‘Account’ except under the muthorisation of the Accountant General. Ondinenily. they should be. shown under” the remittance bead "Public Works,” Remittanee!—II Other’ Remitéances” and lnclued' Inthe Debit or Credit Eiigdule (Form P. W.A+ 29) as the ease may be 1V.—Consolidated Account of Contingent Expenditure, 226. When cash required to: meee contingent charges is drawn from treasuries by. cheques, all contigent charges (including stock and Adjustment charges) should be consolidated. in the form prescribed in Treasury Rules of the Government concerned for the monthly detailed bill of contingent charges countersigned: after payment (heaced “Not Payable atthe Treasury”), Particulars of charges need not be entered in this account except in the case of miscellaneous items which do not fall under one of the classified sub-heads for specife charges. V.—Olassified Abstract of Expenditure, 227. A consolidated account of all expenditure debited against the gronts of the division should be prepared in Form P.W.A. 41, Classified Abstract of Expenditure. ‘The: Agures relating to the several’ major10 228-230] © acoounrs ReruRNs RENDeaeD By Pusu (Cuar. IV ‘WORKS OFFIORRS, heads (or divisions chereof shown separately in-columa 1 of the Classifi- cation table in Appendix 2 co Volume 1) should be entered in separate sections, arranged: in the order indicated in the Appendix, and. in the case, of the major head "50—Civil Works” in Governors’ Provinces the “Central” and “Provincial” transactions should be showa in two different sections. E 1—When works for, Miltary Eagineer Seavicen, Railways, Posts and bs Department and Archaeological Departmantrare undertakes” ata, stance jean ade Avie Ay -and tun forthe pang. ae alloted "40 the "Ke Srpendifote transactions connected. therewith snould alto be. abstracted in Form P. W. A.4l, in accordance with the classitication prescribed in respect of the ‘Works concerned, vide Asticle Ife should be excluded from tl Abteact, as they ide Acticle 2, “On the ot hand, “*Receipts ‘and Recoveries on "Capital Account” should be included Ia. this Absteact’ as minut Gapenditure, as they ate taken in redaction of the charges under the major head ‘concerned. VI.—Monthly Account, 228. Finally, the Monthly Account should be prepared in Form P.W.A.42 This account is an abstract of the entire receipts and disbursements of the month, as detailed in the various schedules and registers, and shows also the opening and closing cash balances. On the back of the form are recorded (1) a memorandum of miscellaneous cash receipts paid into treasuries and (2) a certificate in_ respect of the closing cash balances of the subordinate disbursing officers. 229. The entries ia the Account should be divided into three groups : (1) Revenue entries which are totals of receipts of the Government concerned under the several major heads, as taken from the Registers of Revenue Realised, Form P.W. A.9, (2) Expendicure entries, which are the totals of expenditure of the Government concetned for the several divisions of major heads and are posted from the Classified Abstracts of Expenditure, Form P.W. A. 41, and (3) Other Heads, under which both receipts and disbursements ate posted from the Schedules of Deposits, Takavi Works, “Adjusting Account between Central and rovineial Governments", "Adjusting Account with Railways”, “Inter-Provincial Suspense Account”, “Remittances” and Mis- cellancous Heads of Account, Forms P. W. A. 3410 P. W. A. 40. NOTE 1—The entries posted under the several heads in the monthly account should. be checked with corresponding’ cntrct in” the” Absteact Book Farm PWea Th NOTE 2.—The totals of the columns for receipts and disbursements must agree and, #f there is any diference due to. cash being. in transit between two disbursing Oficers, ts amount should be included in the closing balance “and the | certiicate fof cash bslance should be amplited to explain the amount and the steps taken #0, Sijustthe difference, D,—Svnuisstox 10 AcoounTaxr GuxERAL. 230. The Monthly Account should’ be, submitted so as to reach the Accountant General's office by such date between the 7th and 10th of ‘the month following chat to which it relates, as may be fixed by theu Cuar, IV] accouyrs RETURNS BBNDEMED BY PURLIO [230 WORKS OFFICERS Accountant General in consultation with the Divisional Officer. It should be supported by the following documents :— 1) Schedule of Revenue Realsed, Form o P. W. A. % and = Extracts from the registers, (2) Schedule of Refunds of Revenue, Form [vide Avice 214, Wea. (2) Chased, “Absrocts of Experditore, Fide Article 227. Form P. We A-#1. (4) Schedules of Works Expenditure, Form Pide Asie 318. () Consolidated sccount of contingent Vide Article 226, ‘expenditure (with necessary vouchers ) (6) Scscdule Docket of Percentage “Re Vide Article 212, coveries, Form P: We. 25. (7) Stock Account, Form P. W. A, 99 With Sie Accounts ho support of the Sash Gree to Stocy, Pie Article 210 (©) Stheisies of, Debt to Stock, Form BWA (0) Schedule of Purchases, Form P:W.A. 30 orb. W.AcSirand elec from the eglavat eee 2 iccions “ot, the Suspense 0) Seogierence, Form FeWeea. an, SY Repiter, ‘ide Artile 217. (11) Schedule of London Stores, Form BW. A6. (08) Schedule of Workshop Sespene (lathe ‘otis prewtsbed by Government). (3) Schedule of Receipts and Recoveries on Vide Article 4 Capatal Account in the same fora that of the reper. 4 Schedule’ Dockets, Form, P. W. A. 24 Vide Artiles 209 to 211, (arith, ecenaty voucners, transfer entry orders, save reports and sale sEiSla be atiched to" cach). 15) Schedules of Credits and Debits to Vide Article 22. Aujasting, Account between Cental and. Provincial Governments", Form aCe (16) Schedules of Credits and Delite tg Dit. ‘Adjusting Account with Ralwaye", For B. WAS (01) Schedules "of “Credits aod. Debits to, Vile Article 223. ‘ater Provincial Suspense Account”, Form FWA: 38. 18) Schedules of Crudts and Debits to Vide Article 224. Remittances, Form FW. Ay 33. (09) Schedules of Credits and Debits to Vide Article 5, ~ ‘Miucllsnerus “Heads of “Account, Form WA. 40. . (20) Schedule of Monthly Settlement with Vile Article 218. Frans Foz BW, An ch upporting. Consoitdatel” Teemu Raipte dnd Certifetes of Tues, Saned by Treasury Oficer 21) Schedule of Deposits, Form, W.A, 4 Vide Article 25. for PW. "A 35, Extract from the Bipot Register, form Pe Ae Te i Vide Artie 21812 231-232), ACCOUNTS RETURNS RENDERED BY PUBric — [Cuar. IV ‘WORKS OFFICERS, (22) Schedule of Deposit Works, Form Vide Article 219. iW. Avan (with Repost of Progress of Expenditure. (23) Schedule of | Takavi Works, Form Pie Article 221, BW. Ae agwth acceptance of the Gis Dopartinent mentioned in Atte dle st (24) Listof Accouats sulted to Audit, Form BW. A, te to NOTE Lhe conoitate account of Coptogent Esnendute i not eqused to ssomngey, Ge Monty Acinnt™W coninget cates te diawn 7 Els NOTE 2—If the Divisional Oficer ts required by any rule fo, make a formal report perotialy, of the progres of expenditure "on™ ‘Depaatt Works’ to the Minister ot depositor concerned, a‘gepert. selling forth the amount of the THioater the Uetal eposts recelved, and. the, Proptesivc expenditure, should SEcompsny the Schedsie' of Deposit Works, 10. thal” the” Accountant General may THSTEGGL of the schedule verily the vepor and forward it to. the local” body ot Pemons concerned: NOTE 3.~If the Divisional Oficer Is authorised, to refund, without reference to higher authority foes which have. been emitted by. a court of faw, the orginal Sedest ofthe courd shoutd’ accompany the Schedule, of Refunds of Revenue, as the SOME of the tefunds made ia auch ences te conducted ‘by the. Accountant Gene On the asthorty of the order, of the court 231, The schedules relating to the suspense and deposit accounts, should be submitted to the Accountant General month after month, so ong as there are balonces outstanding under the account concerned whether there have been any transection during the month or met. In respect of the Schedule of Deposit Works, Form P-W.A 33, the ‘Accountant General may dispense with the submission, every month, of Pore Il of the schedule, provided (1) that this part is submitted invariably with the accounts for March and (2! that, if Part IT for any month contains works any expenditure on which has been debited to Miscellaneous P, W. Advances, an extract from Pert H relating to such works only is submitted co him. Subject to these exceptions, the remaining schedules are necessary only if there have been any transac tions during the month 282. (a) With the exceptions noted below (as to which, however, see clause (b) below), all vouchers and. transfer entry orders in_ support ‘Of eash payments and other charges in the accounts should accompany the Monthly Account :— (i) muster rolls oF other vouchers in support of payments to Tabouters,, irrespective of amount ; li) vouchers in support of payment of wages to members of ‘the Nbrk-charged establishment, when the Divisional Officer is Iuthorised to sanction the’ posts held by them ; (ii) other vouchers, Whether relating to works or contingencies, the amounts of which do not exceed Re 25; NOTE—Vouchers not submitted to the Accountant General should, be “can by mans ofa perortiog or endorsing stamp and Kept crefliy to be mad ble for tert avail whenever demanded by him.Guar, 1¥) ACOOUNTS RETURNS RENDERED BY PUBLIC WORKS OFFICEES, (iv) invoices or other vouchers in acknowledgment of stock materials, including issues of outturn from manufac+ ture to Stock; (v) vouchers in support of payments made for the conversion ‘of cash deposits into interest-bearing securities, in_ cases in Which no voucher other than the secutity itself or a safe ‘custody certificate of the security exists ; and NOTE.—When a voucher of this, class is, not submitted to the | Accountant Genemaly the reesons, Stould be noted “agalast, the entry of It amount in the ‘Schedule docket, or inthe Schedule of Works Expenditure, vide Article 211. (vi) transfer entry orders of the classes enumerated belo\ (@) those involving debits to Remittance heads otherwise than in respect of expenditure on works; () those relating to charges which are supported by vouchers received in transfer ; (© those involving a debit or credit to London Stores, of a ‘credit toa Revenue head (Gross Receipts), or to any Miscellaneous Head of Account otherwise than in respect of expenditure on works, (®) All vouchers (other than Muster Rolls) in support of debits to contractors shouldbe submitted to the Accountant General even though falling under any of the exceptions to clause (a). NOTE 1.—The provisions in clauses (0),and (0) of this Article apply also. to voutea, rescvel rom other” divisions, departments or Governments, in ‘support OF transfer debits rated by thers. NOTE 2.—The term “Voucher” uted in clause (a), Includes Advices of Transfer Credit and Acceptances of Transfer Debit received from other divisions, depart ments, cles in the fave of the docket for Schedule of Debits to Remittances, (©) All vouchers in support of payments for land acquired should be submitted to the Accountant General. (@) All survey. reports of stores and sale accounts should also accompany the Monthly Account. Sale accounts in support of cash Gredits to stock should be attached to the Stock Account, Form P.W.A. 39; survey reports and sale accounts in sugport of other credits ‘to stock should be attached to the schedule dockets pertaining to the Sworks or accounts. debited and the remaining survey reports and sale accounts should be attached to the schedule dockets relating to the works or accounts credited. 253, An extract from the Contractors’ Ledger should also be prepared ia Form P. W. A. 43 and submitced to the Accountant General With the Monthly Account, unless Government has prescribed in consul- tation with che Accountant General that the transactions covered thereby Should be audited by the latter locally at the periodical inspections of divisional and other offices. 234, In connection with’ the accounts for March, the following points should receive special attention:— (@) the entry of the closing cash balance should be supported by ) the original Cash Balance Reports of all disbursing74 235.236) AcOOUNTS RETURNS RENDERED BY FuDUIO —— [Cmar. IV ‘WORKS OFFIORRS offers including the Divisional Officer, and (2) a certificate of the Divisional Officer to the elfect that he has obtained, fon or after ist March, and retained in his office, an acknowledgment rom the olcer or subordinareconcerhed, in respect of each item cf imprest or temporary advance shown in the Cash Balance Reports of the division for “ise March ; The orginal Cath Balance Reports of subordinate dlhursion oficrs should be ities Hythe Bwana Ole? efore ansnision the Recetas trea, (©) to Pare I of the Schedule of Monthly Settlement with Treasuries, Form P. W. A, 26, should be subjoined a statement in the form given below, in respect of the cheques drawn to meet payments of works ; OT No. of Particulars wet | Amount 1. For the whole month 1 During the last Sve working days of the month (© the Schedules of Credits/Debits to the heads “Adjusting Account between Central and Provincial Governments”, “Adjusting Account with Railways” and “Inter-Provineial Suspense Account” should invariably be despatched 80 as to reach the Accountant General not later than the ‘7th of April of the succeeding year and all correcting entries affecting those schedules should be intimated to the Accountant General so as to reach him by the 12th of April at the latest. 235. Within six weeks of the submission of the Monthly Account for March, a consolidated certificate in respect of balances, other than cash, should be forwarded to the Accountant General in Form P. W. A. 46, Annual Certificates of Balances. NOTEIf the closing balance uncer any head is nil, it does not follow neceasrily that a ceitifente is. not “required In respect of it.” In’ all ‘cassia ‘wich Uh tet giles at ile “scmmamarment of (re year of dhe” were" any. traces uring the year, a certfeate should be “reconded “but “the "wosding Yof ste Stovadied suithhy if the closing balance la nil us 236. In addition to the ordinary accounts for March, a Sypplemen- tary Account for that month, which shall comprise the trandicr eneries. and corrections permitted in ‘Article 199, should be submitted to the Accountant General with all the necessary. ac ompaniments, #0 ‘ to: reach him by the Ist June or such othef date as may be prescribe him. : NOTE,—This account should be of the simplest character and should set_for conly the transactions to be brought to. accounts it ie nol nesease he forth necessary, for instance15 Cuar, 1V] Accouwrs RETURNS RENDERED BY PUBLIC (237-239. wouxs ormicens, it Schedules the items not affected, so. long. ax in ition to the necesaary details of the terns aBected the totale for the account concerned tre alto given. Similarly, in the Extract {rem the Contractors? Ledger, Form P. WA. 43 ‘Only the accounts of thote contractors whose accounts ate afected in anyway. ehowld ‘be 237, Within a week of the despatch of the Supplementary Account, an Annual Account of Cemetery Endowments in Form P.W. A. 47 should be prepared from the Ledger Accounts and submitted to the Accountant General to enable that officer to prepare the consolidated account for the whole province. The account of each cemetery should be prepared in a separate form and the amount of endowments to end of the year should be taken from the Register of Endowment Receipts. 238. The Divisional Accountant should sign not only the Monthly Account. but also all the schedules, etc, accompanying it. The Divisional Officer need not sign all these documents ; he should, however sign the Monthly Account and the List of Accounts, Form P-W. At 44, unless he is absent from headquarters, in which case he should send to the Accountant General, as soon as, he can examine his books and papers on return, a report in Form P. W. A. 45 (with a duplicate copy of the Monthly Account signed by himself), without which the Accounts ant General will not pass the Monthly Account finally, The consolidated Account of Contingent Expenditure, vide Article 226 should be signed invariably by the Divisional Officer. Norm.—It ie desipble that the Divisional Oficer should make arrangements for the review by himself ofall the vouchers before they are submitted to the Acceumant General and that, untes the cicurostances are exceptional, the Divisional Officer should sigh the, fecounts himself. 239. In addition to the accounts prescribed above, such other accounts (e.g, Subsidiary accounts of revenue, Stores, Stock and Tools and Plants, “and interest bearing securities, or pro formé accounts) should be subnritted to the Accountant General as Government may prescribe or the Accountant General may requite76 240-244) CLASSIFICATION OF FOREST RED ‘EXPENDITURE, PART IIl—FOREST ACCOUNTS, CHAPTER V—CLASSIFICATION OF FOREST RECEIPTS AND EXPENDITURE. A—Guremay, 240, The major and minor heads prescribed by the Auditor General with the approval of the Governor General for the classification of forest receipts and expenditure are set out in Appendix 2 to Volume I The sub-heads, detailed heads or units of grants and appropriation will be determined by Government according to local requirements. The authorised arrangement ot heads should nots however, be altered except in consultation with the Accountant General, B.—Taaxsacrioys wire ormme Darantwexrs axp GoveRNMEnts. 241, Adjustments with other Departments and Governments in respect of supplies made or services rendered by or to the Forest. Depart- ment should be regulated by the directions contained in Chapter 4 of folume I. 242, Recoveries or payments made in_cash should _be_treate other revenue receipts or service payments, as the case may be. when a transaction has co be adjusted by book transfer, the transfer should be effected by debiting or crediting the amount involved to “Book Transfers”, the entry in the accounts being supported by full particulars of the transaction and where necessary, by the bill or inyoice duly accepted by the department debited or by the bill or invoice of the ‘Supplying Department accepted by the Forest Officer. 243, Transaction of the Central Government or of Railways ot of another Provincial Government originating in a Provincial Forest Division, ia so far as such transactions are adjastable by book transfers, should be entered in the accounts as debits or credits to the head “Boole Transfers—Central”, “Book Transfers—Railway” or "Book Transe fers—Government of the Province of . ... .". as the case may be. Like- wise, the adjusting entries in respect of Railways or Provincial transac- tions originating in a Forest Division of the Central Government should be taken to the head “Book Transfers—Railway” or "Book Transfers— Government of the Province of .. . ”. The necessary adjust- ment will be made by the Accountant, General’ against the balances of the Government concerned or the Railway Fund, as the case may be. C.—Ivren-prvistoxat Tsansrens, 244. All revenue and expenditure should be recorded in the accounts of the division within which it is collected or incurred without reference to its origin or object and save as provided in Article 245, no inter~ divisional adjustments should be made except under special orders of Government.1 Caar, V] CLASSIFICATION OF YORNST RECEIPTS AND (248-250 EXPENDITURE. 245. In cases where Government in consultation with the Accountant General have declated a Division or a Circle as a unit for the purpose of ascertaining the financial results of the working of the forests, adjust ments may be made between different units, Thus in cases where the unit is the division, adjustments may be, ‘made between different divisions ; where the unit is the circle, adjustments may be made between divisions in different circles. These adjustments may be made monthly or annually as may be found convenient. D.—Cuanors or Kerapiismuent, Toors AND PLANT, Bro 246. Charges on account of general services like Establishment, Live Stock, Stores and Tools and Piant should be classified ynder appropriate’ sub-heads under the minor head “Establishment” or "Conservancy and Works", as the case may be and, save as provided below, no. atvempe should ‘be made ordinarily to include in the cost of an individual work ‘any portion of expenditure on account of those services, The cost of materials puschased for a specific work should, however, be debited co the accounts of that work 247, Pay and allowances of such temporary establishment as_ is employed upon the actual execution, as distinct from the general Supervision, of a specific work or upon the subordinate supervision of departmental labour, stores and machinery in connection with such work should be debited to the appropriate gub-head under “Conservancy and Works” and not under “Establishment”. 248. Where such expendible stores, as building materials, ‘small stores, house fittings, etc.. taken to the general sub-head for Stores and Tools’ and Plant, are utilized subsequently on any specific work, the value thereof should be transferred to the accounts of the work, concerned. by write-back to the sub-nead to which the stores were debited originally Similarly. the cost of carriage of these stotes to the site of a work an: carriage charges. in connection with the movement from place to place of other materials and. ‘Tools and Plant issued to or provided specifically for a work may be debited direct to the accounts of chat work, —Fonnsr Ruwrraxces, 249. All sums paid into, the treasury by a departmental officer or fon his account should be debited to “Forest Remittances” ssrespective of whether a remittance is made in cash or bya cheque. Similarly, the value “of ‘all cheques drawn should be credited to “Forest Remittances" ircespective of whether or not they are cashed at once, F.—Forssr Apvances, [—Adeances to Disbursers 250. When_a subordinate officer who is not authorised to draw cheques against the drawing account of the Divisional Officer is given cash. advance of suitable amount to enable him to make the disburse> és entrusted to his charge, the amount of the advance should beBw 251-254) CLASSIFICATION OF FOREST RECEIPTS AND [omar, V jebited in, the accounts of the officer making the advance to“ Forest ivances" as an advance to the. disburser concerned. When an account of the advance is rendered by the disburser, the amouat of the expenditure incurred should be credited to "Forest Advances” by a ‘per conira debit to the appropriate sub-head of accounts classification. IL_—Advances to Contractors, ete 251, Advances to contractors, suppliers and labourers made in connection with, the execution of works under the orders of competent authority should be debited in the accounts of the officer making the advance to the head “Works Advances” subordinate to. the minor head “Conservancy and Works", the entry deing supported by an acknowledgment by the payee. "When recovered (wholly cr partially) trom the contractor, etc., either by work done or in cash the amount recovered should be credited under “Works Advances”. Ifthe recovery is the value of work done, such value should simultaneously be debited per contra to the appropriate sub-head of accounts classification. 252, Petty advances to labourers which are made by a subordinate out of his own imprest ot advance (sce Article 250) and allowed to be treated as part of the cash balance with him, should not, however, be accounted for as “Works Advances", G—Recovsams oF Service Paymxyrs, 253. Recoveries of service payments should be dealt with as follows = (a) If made before the close of the year in the accounts of which the “payment was included, (1) When_the recovery is in. adjustment -of an overcharge on ‘account of pay or travelling allowance and is mage by deduetion from a bill debitable to the same detailed head, the net amount only should be debited to that head, (2) In ali other cases, the amount recovered should be entered lly in the accounts as an item of receipt under Recoveries of Service Payments” but in the accounts rendered to the Accountant General the amoune should appear as a minus entry under the sub-head to which it was debited originally, (0) If made after the close of the year in the accounts of which the payment was incluted. The amount should be credited in the accounts as miscellaneous revenue, H,—Ormee Recovenzs, 254, Other, recoveries from pay bills, etc, should be recorded as ereaining 10 "Provident Funds, Income-tax,” eter, as. the case may Be, but such recoveries as are creditable to th: Genveal Government (ogy deduction on account of income-tax, Postal Life Insurance Fund. ete)9 Guar, V] CLASSIFICATION OF FOREST RECEIPTS AYD [ass EXPENDITURE should be classified under the head ‘Book Transfer—Central” (see Article 243). In the same way, any recoveries creditable to another Provincial Government should be'taken to the head “Book Transfers— Government of ...-”. I—Foussr Darostrs, 255, Eamnest_money deposits which are paid under the rules of Government by “contractors. or purchasers of forest produce direct into. a treasury or subsireasury, should be treated as Revenue Deposits ang Sot a Popes Remiwcanex" Such deposit thould not appear tn the the officers of the Forest Department.” Similarly. earnest initially By a Forest Officer bat deposits which remitted subsequently to thé treasury as such should also be dealt with in the treasury accounts as Revenue Deposits, . NOTE,—Earnest money depouts which ace fendered at auctions held at outlying sstong god seca Oy Toned Sires under fhe, roles gh Goverament may Be Sccounted “for''in the Forest Departmental “sccounte os“ Revenue Deposit tiie" course ie considered "more convenient by Government, “Under tip arranges trent, auch deposity “whenever” remitted to the tresusy should ‘be treated he ee Eciniry 'sowouats at Fore “Remitancss. while the. Fores Departmental” OGert oncered” should, Heep the, detailed accounts” of these “deposits and submit the ‘seceuary tebune tothe “Accountant “General ‘in accordance wilt the diechons Contained fa Volume It80 256-262) ACCOUNTS 70 BE KEPT IN FOREST OFFICES, (Omar, VE CHAPTER VI—ACCOUNTS TO BE KEPT IN FOREST OFFICES. A—Casn Boo, General 256. Every officer who is authorised to receive or disburse. Govern- ‘ment _money should keep an account in Cash Book, Form F. A. 1 in whichhe should enter not only all ‘money transactions as they occut Dut also book transfers permissible under Article 260. 287. Only transactions connected with the public service and no other should be shown in the Cash Book, Sufficient details should be given in the column _“ Particulars.” to admit of the main points of each transactions bei ascertained readily without reference to the Getailed vouchers. All items of revenue must be detailed fully ; the forest from which the revenue is received, the petson who pays it, ‘and the articles and quantities removed should be stated in that column whenever the infotmetion is available. The classification of receipts and charges should be given in the column “ Head of Service ” in accordance with the prescribed accounts classification (see Chapter V)- * 258, When the cheque is drawn in favour of self or order to replenish the eash chest the amount of It should be entered at once a8 a receipt. A This entry must not be delayed until the money has been received. after the cheque has been cashed se the treasury. 259, A cheaue drawn in order to be paid away should be entered simultarieously -on both’ sides of the Cash Book, once as a receipt of money {rom the treasury and again’as 3 payment co the payee concerned, the number and distinguishing letter of the cheque being specified in both the entries. 260, Similarly, all book transfers, fe, transactions in which no .ctual payment’ or receipt of cash is involved, should be entered imultaneously on both sides of the Cash Book, the’ credit or debit to * Book ‘Transfers ” appearing on one side and an equivalent debit to an expenditure head or credit to a revenue head, dn the other. 261. Pay and allowances of Forest Officers and their establishments which’ are paid by cheques or out of cash obtained from the treasu1 should be entered in the Cash Book under the head ‘Estableshment ” without further details, the entries being supported by bills as vouchers I,—Cancelled, Lost or Lapsed Cheques, 262. If the cheque which has been drawn and entered in the Cash Book has fo be cancelled subsequently, the-emount of it should be. 8h Cuar, VI} ACCOUNTS TO BE KEPT IN FOREST OFFIOES, (263-268 accounted for on the creditor side as a “cancelled cheque”, the cancelled cheque being treated as a voucher. Simultaneously, an entry should be made on the debtor side, as indicated below. (a) If, the cancelled ‘cheque is replaced immediately by afresh éheque—The fresh cheque should be shown as a * Forest Remittance”, the number and date of the cheque in liew ‘of which if is drawn being quoted in the entry, ) If the cancelled cheque is not replaced immediately.—The expenditure in payment of which it was drawn should be written-bick by meking an entry of the cancelled cheque ‘on the debtor side as for a cash recovery of a service payment (Article 253).. 263. A lost cheque should be treated in all respects like a cancelled cheque (Article 20), the. treasury certificate of non-payment being Fegatded as.a voucher in support of the entry of cancellation on the cabdltor ide of the Cash Book "264. A lapsed or time-expired cheque, if renewed, should be treated as a cancelled cheque and the fresh cheque issued in its place entered in the Cash Book in the manner indicated in clause (@) of Article 262. I—Closing and Balancing, 265. The Cash Book should be closed and balanced monthly. ‘The account balance at the close of che month should be checked with the actual cash balance on hand verified by actual count. If any excess or deficiency i found, it should be entered at once as such in the Cash Book on the debtor or creditor side, as the case may be. 266. Divisional Officers and others who render accounts to the: Accountant General (Chapter VII) should close theit books on the last working day of each month, but subordinate officers should do so on the 27th or such earlier date 75 may: be necessary in order to ensure that their accounts reach the officers in whose accounts they are to be included, by the last day of the month. For the month of March, che Divisional Officer should Keep open his own accounts until the receipt of such accounts of the subordinate officers as willbe closed on the 3st of the month. B.—Recrstar op Capaves Draws, 267. A monthly register of cheques drawn on all treasuries with which ‘the drawing officer is placed in account should be kept in Fotm FA ©.—Works Accounts, [Muster Roll, 268. For-work executed by labourers, whether paid by the day or othersise, a Muster Roll shouldbe kept in such form and in accordance2 269 276) AcooUNTS TO RR KEPT IN FOREST ovrions, (Omar. VI with such methods as may be prescribed by Government after consulta- tion with the Accountant General. I—Measurement Books, 269, For work done otherwise than on a lump sum contract, and for avsupplies made by a contractor, a Measurement Book should be kept in 28° such torm and in accordance with such methods as may be prescribed by Government after consultation with the Accountant General ML—Register of Works, 210. A detailed record of the expenditure relating to each sanctioned work should be kepe in a register in Form Pa Ac3. > a D.—Sronus Accounts, 271, An account of stores such as building materials, small stores, house ‘fittings, etc., which may be held in stock for general purposes, as distinct from materials purchased for specific works, should be kept in such form as the Government may determine in consultation with the Accountant General. E.—Coxreactons’ axp Dresunsmns’ Laperns, 272, A should be meintained by the Divisional Officer in Form EA. 4 for all accounts with disbursers and contractors. On the ‘debtor side should be entered all payments made to them and on the creditor side the amounts of all bills passed to their credit and all sums ‘repaid by them in cash. |. 273 Only one account should be opened with each disburse, but || in the case ot contractors a separate account should be kept with each person in respect of each work 5274, Each stem entered in the Cash Book under “Forest Advances” or “Works Acvances” should be posted at once in the ledger, and when any work it aceepred as having been done by | contractor, oF, any account tupported by the necessary Vouchers is accepted, from a disburser, the amour covered by work done or expenditure incurred should be Set off against the amoune due from the contractor or disburser, as shown, his “accoune inthe ledger. The ledger account should: thus, be, a Rinning account with each contractor and disburser from which the famouat due by him or from him can always be ascertained easily. 275, The account with eacn contractor and disburser should be balanced om the last day of each month in which say transaction takes | place 216, The pages in the ledger should be numbered consecutively, and there should be an index to the accounts ic contains. Each new account88 nar. VI] ACCOUNTS To 8H KEPT IN POREST OFFIOES, (277-278 opened should be assigned a number which will be appropriate to. that Particular account until it is closed finally. The numbers should be Eiven to the accounts in the ledger in consecutive order as they are Shoned and shoulé run in a consecutive sequence until a new ledger Volume is opened. F.—Crostxa or mm Accounts or THe YEAR. 277. ‘The Gnancial year terminates on 31st March and actual transactions taking place after thst date should on no account be treated bs pertaining to that year, In order, however, that a5 many of the Unadjusted ‘outstandings of the yeat as possible should be cleared, and that errors in accounts coming to fotice after the 31st of March should be rectified, if possible, within. the accounts of the year, the account Books prescribed above should be kept open, after the closing of the accounts for March. for the inclusion of transfer. entries relating to ectifcation of errors and. for settlement of outstandings, These accounts should be closed on the 20th of May cr on such date as may be prescribed by the Accountant General. (See Article 294). G.—Conrectiox or Ennons, 278 If an item in the Forest accounts which properly belongs to ‘one head is classified wrongly under another head, the error, should be ‘corrected in the following manner :— (@) If the error is discovered before the close of the month's accounts, the necessary correction should be made in the original entries before the accounts are closed. The mistake should be corrected by drawing the pen through the incorrect entry and inserting the correct_one in red ink between the lines. The disbursing officer, should initial every such correction and invariably date his initials, () if the error is discovered after the close of the month's fac: ounts, but before the accounts for March supplementary are closed, the correction should rake the form of a fresh entry in the current Cash Book. (Article 277). NOTE 1.—Errors affecting only revenue or expenditure (serv the amounts favolved do hot exceed Isr 10, need no formal correction. ) beads, where NOTE 2 —If the ertor afects one or more heads on exch side of the Cash Book, the comecting entry should be made on both sides in the manner indicated in ‘Article S10 but it it ‘altects, only receipt or expenditure heads on one side of the Cash ‘Book, the ‘entry ‘should be’ made on the one side alfected, the amount (ps ‘or minus) "pertaining to each, head Qelog” specified. tn. the coluinn headed “Parti culate") and. the column. Receipts" or "Disbursements af the ease may bey being left blank. ‘At the same time, a suitable remark should bemce in ted ink against the oniginal "incorrect ventrles in all accounts, the teference 0. the ‘correcting entry’ being quoted.Particulars of the original Debit Credits «saat | pet | pnount, | Bendel | Rs. fy | | Loi Passed. Divisional Forest Officer. (©) If the error is discovered after the accounts for March supple- mentary have been closed and despatched to the Accountant General (Article 294), it should be reported by letter to the Accountant General who will deal with it in accordance with the rules in Volume IV and advise to the Forest Officer the corrections (if any) which he should make in his accounts. (@) In all cases in which a formal correction. is not permissible, a suitable note (in red ink) should be made in all the accounts concerned. H.—Scnsiptaky Accovxrs or Comamecia, Unpnraxixas, 279. If the activiteis of any individual Forest Unit or of any self- contained exploitation scheme like a Saw-mill or a Forest Railway, are Such 25 t0 require the maintenance of subsidiary accounts on_a commer Cial basis, the form of accounts to be kept may be settled by Government after consultation with the Accountant General.85 mar, VEU) ACQOUNTS RETURNS RENDERED BY FOREST —— [280-282 DEPARTMENT OFFICERS CHAPTER Vil.-ACCOUNTS RETURNS RENDERED BY FOREST DEPARTMENT OFFICERS. A.—Guwepat. 280, The directions contained in this Chapter shall apply primarily to accounts of Divisional Officers. They shall also. apply mutatis ‘mutandis to accounts of Conservators and other Forest Officers who draw funds against their own drawing accounts and render separate accounts fo the Accountant General in respect of transactions passing thtough B 281. Before closing the accounts of a month the Divisional Officer should satisfy himself that the accounts of his subordinate officers for the month have been examined and incorporated truly and accurately in bis own accounts. For this purpose. the accounts of the latter should reach the office of compilation in time for the preparation and submise tion of the accounts returns on the due date (see Article 288). If they do not arrive in time to be so incorporated, they should be taken in the following month’s accounts bue such an occurrence should be avoided as far as possible. In the case of accounts for March, however, the Divi- signal Officer must keep open his accounts until receipt ‘of all the subordinates’ accounts in order that all receipts and payments of the coffcial year may, as far as possible, he brought into the eccounts of the year (see also Article 277). —IsconronaTion oF SuBORDINATES’ ACCOUNTS, C—Comritation oF Moxtaty Accousts, I-cosh Account. 282. The Monthly Cash Account should be prepared in Form F.A.I, Itshoula show in. respect of the following items merely the totals for the month and all other items of receipe or charge should be entered in detail: (a) Debicr side —(1) Cheques drawn; (2) Recoveries of advances from contractors and disbursers; (3) Revenue received and credited in the Cesh Book under X—Forest; (4) Recoveries made by deduction from pay, bills on account of service and the Funds, provided the bills are accompanied by schedules showing the full particulars of each recovery; (5) Refund of Forest Revenue taken by deduction from Revenue; (6) Receipts and recoveries creditable to the Central Government; (7) Receipts and recoveries cresitable to. Railways and (8)' Receipts and recoveries creditable to other Provinces. () Creditor side—(1) Remittances to. treasuries; (2) Advances made to contractors and disbursers; (3) Expenditure86 283-288) ACCOUNTS RETURNS REXDERED BY FoRusT — [CuaP, VII DEPARTMENT OFFICERS, Aye debited in the Cash Book to 10,—Forest ; (4) Expenditure o debited in the Cash Book to 65.—Capieal Outlay on Forests; (5) Receipts and Recoveries to be deducted from capital outlay; (6) Payments debitable co the Central Government Gy Payments debitable to Railways; and (8) Payments debitabie to other Provinces. L— Classified Abstracie of Revenue and Expenditure, 283. A classified abstract of revenue and expenditure should be prepared in Form F. A. 5,the expenditure debited to the head" 65~ Expital Outlay on Forests "being shown separately from that debited 19 10—Forests. All items of revenue and expenditure recorded in the Cash Book for the month should be classified and arranged in this return in secordance with the prescribed classificarion—che eneries being made in such derail as may be requized by the Accountant General. IAL. —Sehedulee of Remittances to Treasuries, 284, A schedule of remittances co treasuries should bs prepared in Form F. A 6. ‘The entries in this schedule should show each item of remittance separately and a reference to these items should be made invariably against the corresponding entries ia the last columa of the Consolidated Treasury Receipt received from the tteasury concerned 1V—Soredules of Transactions with other Governments and Baiboays, 285. A schedule should be prepared in Form P. A. 7 separately for receipts ana payments in which all items of receipts and payments Originating in the division on behalf of other Governments (vide Article 345) should be detailed by each Goverament. A separate schedule should te prepared in respect of transactions originating in the division On behalf of Railways, in which the transactions should be grouped by each Railway. V.—Abstracts of Contractors? and Dishursers? Ledgers, 286. An abstract of the Contractors’ and Disbursers’ Ledger "should he prepared monthly in Form F. A. 8. In this Abstract should be shown in consecutive order first, the contractors’ accounts and then the disburse? accounts, The columns should be totalled separately tor contractors and disbutsers’ accounts and grand totals of all accounts should be given at the foot of the Abstract. 287. The Abstract for March in each year should be accompanied by a brief statement expiaining the circumstances in which cach item outstanding for more than twelve months remains unadjusted, and the steps which have been taken with a view to its eatly clearance. ‘D,—Suamusstox To AccouNTaNT GiomaL, 5. 2B A copy of the Monthly Register of Cheques Drawn (Article 267) should be cubmitted to the Accountant General on the last day of each f87 Cur. VIN] AQUOUNTS WETURNS HENDERED BY YOREST {289.290 DEPARTMERT OFFICERS, month, and the other accounts mentioned below should be submiteed on ‘or before the 5th of tae month following that to which they relate : — ~) Monthly Cash Account sae «+ Vide Avticle 252 1B) Classified Abstract of Revenue and Expenditure 2 283 5) Schedule of Remittances to Tremurier ss oT Be On Bs ae : a B86 These should be accompanied by all vouchers other than those which may be destroyed aiter payment (Article 290) and by the Consolidated ‘Treasury Receipts. The entry in the accounts in respect of the payment made on Muster Rolls should be supported by a voucher sesing forth the brief particulars of work done by the. labourers and containing & certificate of the disbursing officer tothe effece that the labourers were employed actually on the work and paid on Muster Rolls. 289A certificate signed by the Divisional Officer should be attached to the Monthly Cash Account to the following effect :~ (Q) that the’ lump sums shown agree with the details in the Cash Book and also with the subsiciary retuens after making () cash recoveries of service payments noted in the Cash shri shams AIEEE puted tn the cat (ii) refunds of forest revenue noted in the Cash Book but taken by deduction from revenue in the Cath Account, an (iii) receipts and recoveries on Capital Account noted in the Cash nook but deducted from expenditure under the head “65. Capical Outlay on, Forests” in the Cash Account, and (2) that tne sccount balance agrees with the actual cash balance, 290, A certificate in the following form signed by the Divisional ‘Officer, should be attached to each Classified Abstract of Expenditure »— certify that (so far as T have been able to ascertain by an examination of the accounts and youchers and by personal inspection, of the works carried out which L have been able to visit) the expen iture entered in this account could not, with due regard to the tneerests of the Government service, be avoided. Ll certify that, to the best of my knowledge and belief, the payments included in this account have been duly made to the parties entitled to receive them. All vouchers for payments of salaries and travelling allowances and of tefunds ‘and advances, vouchers for all ethet payments above Rs. 25 in amount, and vouchers for all items adjusted by book transfer with other Governments, departments, etc, ate attached to the account. I have, so. far as” possible, ‘obtained vouchers for other sums, and am personally responsible that they have been so destroyed. that they cannot be used agai 1.10.9 488 291-297) ACCOUNTS RETURNS RENDERED BY FOREST [Cnar, Vit DEPARTMENT OFFICERS, 291, When stores are purchased it should also be certified that :— (i) all the articles detailed in the vouchers attached to. the account and in those retained by the Drawing Officer have been duly received in good order and accounted for in the Stock Register; and Gi) the quantities noted inthe vouchers are correct, the quality is good, the rates paid are not in excess of the accepted and the market rates and that suitable notes of payment have been recorded against the indents and invoices concerned to prevent double payment. 292. For special reasons the Divisional Officer may authorise a few days’ delay in the submission of the accounts, but if they are not despatched on or before the 10th of the following month the reason for delay must be intimated invariably on that date. 293. As regards the accounts for March the schedules of transactions. with other Governments and Railways (Articl> 285) should invariably be despatched so as to reach the Accountant General not later than the Tth of April of the succeeding year and all correcting entries affecting those schedules should) be intimated to the Accountant General so as to reach him by the 12ch April at che latest. 294, In addition to the ordinary accounts for March, a supplemen- tary account for that month, in the form of the Cash Account (Form F, A. 1) with the neeessary accompaniments, comprising the transactions. included in the supplementary account books (Article, 277) should be submitted to the Accountant General so as to teach him by the Ist June, or such other date as may be prescribed “by him. 295. When the Divisionsl Officer signs the accounts while on tour and cannot give the required certificates (Articles 289 to 291) these should be furnished separately when he returns to headquarters. | Similarh when owing to the absence of the Divisional Officer the monthly accounts have been signed and despatched by his Head Clerk or other official authorised by Government in this behalf, the Divisional Officer should. on his return co headquarters, examine the accounts and submit to the Accountant, General a report of such examination in such form as may be prescribed by him. 296. In addition to the accounts prescribed above, such, other accounts of revenue due and outstonding and of timber and other transaction should be submitted to the Accountant General as he may from time to time require. 297, ‘The monthly Abstracts of the Contractors’ and_ Disbursers” Ledger may be submitted to the Accountant General through the Conservator or other superior officer, if so desired by Government, to- ensure the control of the latter over the adjustment of the outstanding. balances, bur that officer should, within ten days of receipt of the Abstracts in his office, pass them on to the Accountant General.By LIST OF FORMS. Description of Forms. PW. Ay Forme, Cash Book. (Cash Balance Report. Impret Cash Account. | Register of Stock Receipt/lstues [Abstract of Stock Recelpts Abstract of Stock Isues- “Teavsfer Entry Onder. ‘Transfer Entry Book. Regiater of Revenue Reaiseds | Works Abstract—A. | Works Abstract—B. Register of Works—A. Regiater of Works —B. Contractors’ Ledger. Cttum Statement of Manufacture Register of Manufacture. Suxpente/Depost Register. Schedule of London Stores ‘Advice of Transfer DebitCredit. | [Acceptance of Transfer Debit/Credit Register of Endowment Receipt. Ledger Account of Endowments. Abstract Book. Scvedule Docket. Schedule Docket for Percentage Recoveries. Schedule of Monthly Seltlewent with Trensustes. Schedule of Works Expenditure. | Schedule of Debits to Stock. | Stock Account. Schedule of Purchases Schedule of Purchases (Alternative For). Schedule of Misellancous P. W. Advances Schedule of Deposit Works, Schedule of Deposits. Schedule of Deponts (Alternative Form), Schedule of Takavi Works. aePWA. 37 “Sept Now of : Description of Forms. ust oF ronMs, PW. A. Forms Schedule of DebitsCreits to“ Adjusting Account between. Central and. Provincial Governments/Adjusting Account with Railways”. Schedule of Debits|Credits to“ Iater-Provincal Suspense Account ™. Schedule of Debits/Credits to Remittances. Schedule of Detits|Credits to Miscellancous Heads of Accounts Clasied Abetract of Expenditure, Monthly Account, Extract from Contractor Ledger. List of Accounts Submitted to Accountant General. Divisional Officer's Report of Serutiny of Accounts. ‘Annual Certificates of Balances, ‘Annual Account of Cemetery Endowments, 38 2» 0 4“ 2 a “4 46 6 a 2. A Porm, ‘Cash Book/Cath Account. Register of Cheques Drawn. Register of Works. Contractors and Disbutsers' Ledger. | caniéed Abstract of Revenue and Expenditure. 6 | Schedule of Remittances to Treasuries Schedule of Receipts/Payments on behalf of other Governments/Raitways Abstract of Entrles in the Contractors’ and Disbursers’ Ledger. 1 2 3 4 5FORMS ay93 Forus (No, 1 FORM P, W. A, 1. (See Chop, IIT Artiolo 80,) CasH Boor, [Notes to be priated on the By-lef of the Cath Book. 1. The, Cash Bock contains two money columns, headed (1) “Cash” and (2) “Bank for Treasury”, om. the payment side to dutinguish ‘payments made by cheques ftom Those made cut ef the cain in chext.” When, however: a cheque is drawn. to! replenish the. chest, lle ‘sumber” and amount should be entered ‘on the “payment de in the "Bank or Treasury” columes Nor IO and ily and the amount only on tre recelpt side 85, *Cash from Treasury” in foe single “Cash” column No. f. The amount of a catelled cheque shoud be shown by a special welte-back entry as a minus figure on the payment aile in the. “Bank or Treasury" column, but the fact of'a new cheque havine been’ lesued In lieu of a time-expited of lost cheque should be entered on the date. Of fsue in ted ink. in column Nos, orty and notin the columes for “Payments”, a counter reference being piven fn both cates against the original entry in the Cash Books 2. Every entry should be concise, The date, the umber of voucher if any, the name fof the work, snd Such a brief narration ar will indicate uemiatakably the nefore ef te transaction must be entered against excy item. "The amount. debitale x ereaiable to each Separate work, head of account, or contractor or other petson should bs entered seperately, apd tne amounts. to be posted by the divisional ofice into the Abstract Book or ‘Seredules fof account under each prescribed head of account should be brought out datinety opposive The entries iq columns} and 12, headed. “Classifcation of Receipts” and “Clasiication oF Charges”. No receipt of payment ofner than thet of "Cash as defined in Atticle (3) should be entered in the Gash Book, “A deduction made at the me of payment, eredtable ova work oF bead of account other than that fo which the payment” Werf detitable, should, however, be entered on the Feceip side of the Cash Bock. 3. Transactions should be recorded at the time and on the date on which they actually fccut and strictly in the order of occurrence. If, however, owing to the absence of the isbursing offcer on tour a, cheque issued by him, whilst in camp, is entered in. the Cash Book maintained at his headquarters on e subsequent date, the actual date of sue of the cheque should be noted in the Cach Book "as the denominator of «fraction, the fumerator ef which should be’ the date on which the tantaction fs" incorpos fated in the book. “A similar procedure should be cbserved when the. double transaction Felating fo the ealisation of miscellaneous cash receipts by 9 subordinate and fer payment Sireetly into (retsury is incorporated In the Cash Book of the superior alsbursing Ocet fon rectipt of the receipted chal sn of the treasury from the subordinate: 4, Acknowledgments of payments should be numbered ins separate series for each month and te serlat number of each voucher should be entered in the Cash Book as soon ithe payment (ranaaclion i entered init 5. When an imprest is frst given the fact should be noted in red ink, in the Cash Brok of the disbucsing officer giving it, toe coluron “To whom paid but the amount chou ‘hot be entered as an actual payrncnt, s i wil still form a portion of the casn Book balance of the dubusiog oicer making the sdvance If, however a cheque i deawn,. He amount ‘thould be shown on both ses’ of the Cash Book, vide note 1. Any subsequent increases of Seerease in the amount should’ be noted similarly, the increases onthe Payment side tid ‘he decreases on the receipt side 6, In. potting transactions from imprest accounts the resouping disbursing offcer should enter in. hls Cash Book oly the tall foreach work or head of account ss brought fut in the abstract, which should be prepared in his own offce, on the reverse of the imprest accounts94 No 1 FORMS. 7._ All payments should be debited at once to the work or service on account of which they are made. Money advanced to. subordinate for. obursement Co" labourers. eter at alditance should be noted in the “Cash Book In” ted. ink aa 8. temporary advance, In the manner followed wien Tegular imprests ate hest-made; snd when the subordiaate retutna the duly certicd muster rolls, ete with the unpaid wages if any, the mounts actually paid should be debited to the works or Services concerned, the smount ‘Unpaid being refurned into. the ceth balance. A'similar procedure should’ be. observed ‘when the disbursing offcer removes cash from his chest and taker it with him ‘on tour for Sisbarsement. 8. When an advance on transfer is made to a Government servant: from the cash fn the hands of the disbursing oftcer pending recoupment when" tve bill Is encased ‘ubsequently, the amount thut advanced should not. be. eatered asa final transection in the Cash Book but recorded. ws a temporary edvance so that the amount may contious £5 form part of the cath balance for which tre disbursing oficer is rerponmibes 2. The cash balances at end of the month should be detalled thus in a nate at foot of the Gash Book :— Rear Cothinchet on oe eons Tmprest with Me.R. Johoson 211 10 00 Imprest with Me: Abdut Raheem 22] ‘0 0 0 Total cath balance asabove . 157 8 5 Rupees one hundered and fifty-seven nine annas and five ples. 10, If the disbursing ofcer drases on more than one district of cub-treasury, the total amount of cneques: drawa duting the mont on. each (excluding the amount of cancelled Eheaucs); should be recorded in another note at foot of the Cash Book. 1. Crsh Books should have their pages machine-aumbered. As fat at possible, no lines should be left blank, but if say space on 2 page of the Cash Book has to be lett blank ‘owing to tae whole. -f the other page of tie. same follo being. writen. up. completely, a Gagohal ling Should be drawn fo eatcel the Blane space, ro that Wray not be. posible to inake any subsequent entries therein. Interpolation of entries should be avoided as far 3 posible, but waca it becomes neceaary to make nny entries belweon two ruled ines oF £9 {ake ary additions to, or mntecpolatinns between, entries siready made, such addtions thould De attest invariably by thm dated falas of the disbursing officer.gr s a a g | aunomy [8 a | penomy | Sabot | $ Boon | HD | oyapred J aby on, | | “SLNIWAVA “dais LNBWAVE + or Jo yquow ay) sof "yoog yseD (08 pray “TI "deyo 995) TV ad WHOFNo. 2] FORMS. FORM P. W. A.2. (Gee Chap. HI, Article 82.) Cash Balance Report. Part Statement of the actual balance of cash in the hands of on the day of 19, and of standing imprests and temporary advances with subordinates. | | Remarks and explana- Description No. | Amount. | tne ige ines, 1 2 | ‘ | Chegugregeved In fvour of waif bot | saP het Beale yt ects nt cise Streep nel Soveraere Rugs Bue Sipce Quacetpee Rietecnpee Sears Lt Doe ce 2 Sume of 2 lft Pe ee REESE stamps 21D Total. Cash in chest Addcount of Impress and Advances Grand total balance as per Cash Book, Part Il—Statement* of standing imprests and temporary advances with sub- ‘ordinates on the day of 10 Explanation when an imprest ex. foeis the prescribed mania of He 1,000 or any other Heal pres- Amount of Name and designation va cenibed by Gos ‘and autho Impress or Tem, of subordinate. Hmpress of "Standing Tupreste and temporary advances should be detalled separately. o Senature) ° anh) Dated theFORM P, W. A. 3. (See Chap. Il, Asticles 86 and 88.) Inypresr Cass Account, [N.B-—This form should be printed in two foils and bound in bodk fore ‘Notes to be printed on the fly-leaf. 1 Government seevants entrusted with xed imprests of temporary advances should aotsin and ender accounts of theit disbursements therefrom In this forms 9, The round sum with which an Imprest cash account is opened, should be entered at once in red ink in column 5 "The date anc manner of the remittance, andy Hiamouped by cheque, the cheque and cheque book number should alio be entered, ae tasan being utilised for the latter purpose. The dabursements from this imprest should daa ad tyne they are made, clearly and ie fu detail; end from time to time +6 the pretholder Gnd tnecesary, 2 also a few days before the due date for the monty zing of the Cash Book of the disbursing offer from whom the imprest is held, (he arent should be closed and balanced, the right-hand half-page being cut off and sent to the disbersing offcer, the counterfoll beng retained by the imprestholder. The account eet ke supported by a voucher in proper fcrin, for each payment, numbered and ntached to the account s0 as lo correspond with the otder of the entries in column 2, rocket Now”. The sums received, from time to time, in recoupment of the imprest ‘Thoald be entered in colume 5 in red ink fo the same way asthe Gxed amount with whi the account was rst opened. 3, The account should contain no entries of receipts other than the opening entry ofthe fixed imprest and the subsequent recoupments of expenditure, nor any entries of a xpenditure other than those paid directly by the imprest-holder himself from the amount ‘of his imprest. 44, Money received by tmpresteholders om behalf of Government is not to be mixed up with their imprest cash, or brought into the imprest cash book, but should be disposed of in the manner prescribed inthe relevant treasury rules. 5, To facilitate the absteacting of charges by the recouping disbursing officer) the Impret-holder must enter tnvariably in column 3 along with other particulars of payment, the name of the work, ete, €0 which each payment is debitable and also the mame of the ceetenctor or other person, if any, from whom the amount paid it recoverable. Column 6 6 Metended for the head of account to which each payment relates and should be let blank ty the imprest-bolder |The date and manner of recoupment, and, If recouped ky cheaue, the cheque and cheque book number should be entered by the recouping disbursing oficer dm every imprest account disposed of by him, seo a note of increase, reduction, oF withira ‘wen such occur. When the account i incorporated in his own Cash Book, it sheuld cr cumbered to correspond with the voucher number quoted in the Cash Book, 20 as to be realy traceable from It, 6. Temporary advances should elso be accounted for inthis form, but tLe accounts of these advances should be quite dlstinet from those for Permanent advances,98 No, 3) FORMS. FORM P. W. A. 3, (See Chap. Il, Articles 86 and €8,) Irene Cas Acoouxr. Imprest Cash Account of Month | Voucher | Amount of Head of anddate, | No," Trenmctions. ‘en payment. etal. account, 1 2 le 5 ‘ ne wa | [Reap] Raa pe ly Hal | le | | | | : i | i i] elie | | | | | ala a 1 Fite ‘This abstract should be printed at the back of each form and Glled ju by the Subsdivstonal Oficer when the imprest-holder receives funds from him and. is other "cases bby the divisional ofice,99 “pans! vpnyia eau anos, - or suosiaig100 Nos, 5-6) onus. Txeraverions For FiLLiNG IN Foss P.W. A, 5 anp P. W.A. 8, [_—For Sub-divisicnal Offices, 1, The several transactions, of the month need not be entered severally in the Abstracts: It le suficlent to chow, a5 a single transaction, the total receipts from each source or the total sues to each account or work, The quantities received {or ined) in each transaction should be noted in the lower part of the Abstracts, apeinst the entry of the tranmection, In separate columns for each distinct article fof Stock, these columns being 10 written up as the articles by the prescribed heads of Stock are grouped together. After all transactions of the month bave been posted, the total receipts (or issues) of each article should be computed and noted ix the columa headed “Quantities” in the upper part of the forms. 2% In column 1 of the Abstracts those receiptt and issues’ of the month, which represent transaction the value of which is brought to sccount in the same month through the Cash Book or transfer enteles, should be separated from transactions net 10 brought to account within the month. See Article 207. 3. Care should be taken to reconcile all transfers of stock betwen subordinates of the same sub-division, and reconelled transactions connected with such transfers within the subdivision should net appear in the Abstracts of the sub-division. Il, - For Divisional Offices 4. The lower part of each Abitract should be taken up first. In tbls part, quantities of the several articles received of issued in connection with each transaction have akesdy been entered separstely in the columns provided for this purpose (eter, Instruction No, 1). These quantities should now be valued by recording the amount of each just below it,and the total viaue of each transaction should be shown inthe frst money column (third column of Form P. We A. 5 or Subscolumn 1 of the second column of Form P, W. A, 6, as the catemay be). In. From P. W. As 6, storage chatges should be ea'eulated on the book valucs entered in sub columa Tand chown {a sub-column and a total of these should be entered in the last subcolumn of the second column egalnst exch transaction. Tots should then be struck i the next money column, “Total”, separately for each thead ef account, The upper part of the form should be valued nest. The total fof the valuer entered ageinst each article in the lower part should be shown in the column headed “Amount (oparstely for each article) against that atticte, if being seen further, in the case of issues, that this total is equal to the rate forthe article multiplied by the total quantity Finally, the entries in the lest money column srould be totalled up, both for each subshead of Stock and for the whole Abstract In Form B. W. A. 6 the total of the subveolumn 2 of the Second column in the lower part should be shown against the line “Total Storage” in the upper part and grand total truck In that part. The grand fotal should agree with the totat of the second money colama “Total” in the Tower part of the form 5, Receipts should be valued on the basis of the grices pail or payable ts ‘per ills or other claims; extra charges, when paid or adjusted, should be posted 4s separate Item without | quantities. Iniues should be valued at the Imac Rates fixed for the purpose by competent authority. 6 All colries made in the divisonal office should be tn sed irk to distinguish them from those made in the sub-divisional office.s «| auewnossy [vo}siaig Jo prea Fg) 7410 Irucrsiaip-qns 6 ay pare S “gon uoponayay w/e tong eg pe | 20 00g yeep 249 yfnoaxygumoaoe oj yfno14 su2y Jo;Podios U}"syUD sBysuNH 20 2yPH0n AkoGEEN|D OvleY Sucion BOISE Et Javaoy, axrap ‘slangoay MOOS 40 aOVEESEY (usaPmV IL "se4D 295) “SV "phd WBOS102 No 6) FORM (ee Chap. IL, ‘AnstRacr oF sous | ‘ook values * Quoting date of seceipt of cath of No, of tranafer enter i fo necount through toe Ca or ater" Entry eget te tee igh the Cath Book or’ the teanufer Enity” Book, 1 These totals should agree, pect of items oldeAsticle 92.) Srook Isvuns. Total for subsheads other than ‘storage Total ‘storage’ ** Gnaxn Tort “The Spare to be entered here willbe the total of the sub-eolumn “ Storage (Charges "of the second column. Dated the Og Sub-divisional Officer. Dated initials of Divisional Accountant.104 sigenoawousa paysre> kynoyanad asem sodseyo axp 849 pi 0} 4912 q ErFhmoge saom ay 20) seuhs9 2x9 tepun AyhoN psuinons 249 eae 7nd Pagpade oq posted A) ey pyniom 80 prt 2 0} Soe foe nae VF arg neg saYO [PUOsTAI —_—-AWeLUNODd¥ [eUOIsI AI, or yaar 8 0, | spausysiaun0p, T | | NI oleic __ von =a oun carga fret eens co weeny yatjosumy| Ys srojseny 109 wore = | cmap Z ON won NOOR AaVU pSURHT, PEA e 420} ayunoooe oy a porenfpy ed = Fworperoes ax Jo among pap « | ZB pamp * ‘oN _ ‘MMCUO AMIAG BEASNTHS, ‘auaug Away, anasxvay, 5 ep 49 996) : (oor 291 prey 849 5) vanyD 995) s| LVM “a NYO ze a wHOrJo yruow oh 409) +xoog AWIXG WaasKVA], ‘eV Md WROE106 ‘uuOY SUL 7 quo Sepnonoy dy siine pine tiporde me | | | vont 997395 THIOL, ++ yyuout 943 30 suonpesuesy, | Be ee jpar soy preatioy yynosq qunowy | | ox semozjo | caey | mime ssepomea ong way | yond op a ie) BE i. "| Siar 1 1 Pen wofoyr Way HANHATY 40 uaLsIONY, oF ert SPRAY ‘THI “EHD 295) ‘eV Ma WHOd* 9} No.: a “3409 9 yuno008 anusaas ayezedos © saydumrs 241, -pauts2909 pesy sofear 24) 0p 2FuIpsoqae “woyehe fo wos “PmoO—8 °F "Ma WYO108 Forms No, 10} csv [sts | ont Ell | fo | | coos | ocot esy sr | uz |+ Greed est ona W core fovo'st | gear mI) ae Ps - TL eted He -ON GW eavan-aag wviedoig ampordg fo wo nppangvg 9 expzend ,190%90 [BUH BuonsyeTVQ— 4044 fo owoNY . ty sovausay sx¥oM, “OL 'V "Md RUOd109 onus, [No, 10 FORM P, W, A, 10 contd,no FORMS, No, 10] P= tuoysp 29) wf apar suopsaii02 puvisBuysod 12 pe rt te 81 9B8i9 ws 94 Pinoys a3yo fHuOjAp ur spew sienog~310N og foe 4 *> oom | “ay>'bo0'0p 340940 a309, {bye 07 Bn waatoag + sp0ig ueyequeig, jon aoyenyy asd (Nove tod} ewmyan 2eIHESD "WENO IAPY suog 9g wey Ney ous Seen “eueypOnaOnd AMO SER PBS wy SAPRG nonaes jong, {41504 IWNOS LVHIA WOE SOT THT WOT PNP “MEHL ONG Talang TooumuDacH v1 AavieDaS— AOURY a ponsyed wv RetsENg) .t001yO {9uLD Bulion:asvE Jace Jo MUD 80 yURUNYDDY a4 Gye UOREIDEIOD U DeBLONOD ha PoMoH My es say a SqdauNsHEDS ar nash *y aownteny EF sionay “Ny ay 299) “pmoo—O1'V "Ma HOEut [No.0 FORMS. jae w= | “S¥OLOVULNOD "SINNOOOV aSNaaSNS_ “pItco—O1 "YAN “A WYOORMS, ORM P, W. A. 10—concld etait of Contractors Clting Balance. er Teeience| cumwe Bunawoe Accouwe Bers. — a “Explanation. _ | “Beet ¥ | 4 himaleoral ong | edt Bg | Pete [payments advances) transactions, 34] | | «| Dire... | a2 |inaso| S00 | ancatOhans | at [teas = DS, ~28.4439, (Dated initials of Sub-divieional Officer.) Asa rule, reatons for delay should be recorded if an item ie not cleared within thece TIF the work was completed during the month, the fact should be stated with an expia- nation of the steps taken to close the accounts of the works Certifies by Divisional deoountant, This Abstract and the Statement of Progress have been checked under my supervision, {have compared pervonaly all tae ema {n the"Detail of Contractors” Cloog Balances? ‘with the Contractors Ledger and found thea correct. H, B.—5 6.39. (Dated initials of Divisional Acoountant,) ‘Remark by Divisional Offcer. (The Divisional Oficer should note here whether he has examined the work, counted ‘aerials or checked measurements and make any other Temacks in respect of the ‘execution ‘oF the work or of the state of account as he may consider necestts3.) (Dated initials of Divisional Officer.)3 FORMS, (No. 11 (To be used when outlay is not reeoeded by sub-hende FORM P, W, A, 11. (See Chap, If, Article 123 ) Wonks Ancrzacr B, (Fo mect local requirements this form may be. wodised by Government in ccrauléetion wit! the Accountant Name of work—Adaitions and Alterations to Generel Post Office, Simla, Authority, E.No. 2341, dated 14th June 1098. Mc-th—March 1080, FROM EAESOURCE stsre_ccoUNTE j ata No, 165 aes, i i i ‘ot Bebraty 1088+) Sot coaastoralg No, it] onus “FORM P, W, A ii—wnid, Reference to Measurements, (A ceference to any recorded measurements should be entered bere.) DETAIL OF CONTRACTORS" CLOSING BALANCES. Revenesce 20 187 Keowmino. Accoos Bras. Name of Conteaetoe. | ———7— ae lAdvance| Secured IVoucher (Other trans: vucher| ote, | Poy. | Advane | OS Soy" sents, i Re | re | Re [ele ot «| sz fost meres | 180] 100] —194 jis | 0 1939. jj 1 “The work fs sill n progress + (Dated ini Asa cules reasons for delay should be recorded ifm item is not cleared within theee month, Tlf the work wat completed dori the fack should be stated with oo cexplatation of tne steps taken to dose the accounts of the work, T~Gersifeate by Divisional Accountant. “This abateact hes been checked under my sugecvislon, I have compared personally alt the damn iarthe “Detal of Contractors” Cloning. Balances" with the Contractors’ Ledget and found them correct. G. = 9-439. (Dated initials of Divisional Accountant.) Remarks by Divisional Offer (The Divisional Officer should note ere wheter he has examined the work, counted aatelinivor cccea sbeasgrements. and mae any other femarks ta renpect of the execution SPSS ork or tac sate of accounts nt be may consider necestary) - * (Dated iniials of Divisional Officer.)sovavoriots ron rizixo ix Konus PW, A, 12 asp P. Ws A. 1B, i Retloter cf Works is not a clamifed account of works: for facility of! sefecerce ik chould be supplied with am index witch should be. subdivided under the prescribed heads of account classifeation, The sercticred en cunt of estimale should be entered 0 respect of each work, When supy iemet imy ettimates reas. cloned, the additions] amounts sanctioned should be entered below the ecrrespording amounts of the original estimate and both totalled, But when a revised estimate fs earctioned, the folio of the original estimate should be cloted snd the revised estimate shov'd te entered cn a fresh follo, prominently trorked "Revised Extirate” in tod irk, ard ¢refererce tothe follo om whlch the original “atimate sto be found shculd be entered thereon. Nore.-Io the care of Werks which ste ssrcsstle to percentage recoveries on account cfedatlishment, teels and platt, ete, theam wetef the estimate and allotment for the werk should be divided rateatly into two parte, cre representing toe shere available fer works cxpeaditace and the other, the tte] amount for estabishment, tools and plact thd aadtt and a ceounts charge If any, recoverable ucder the rules of Government. 3. In the ease of works ( ich pec fc alictmen's ere eanctioned individually, the amount of sllotwent for the yerr should be neted-in the register at the top of the pags, tay edditlons of ‘deducticrs mede curing the sear being noted ia the same places [Norm.—Tn the eate of Local Loan Works the limit of funds set eside by Government (to be auertatsed from fhe Accountant Generali for expenditure on mwork during the ‘year should be teeated othe allotment fur tne work. a 4. The black vertial columns in Form P, W. A. 12 should be tilted for the Goal ubheads of the esate and fer at any cf the suspense heeds ae may be operated upon, Lut the sub-columne for “quantity” ard the herlzomel cclumns for “tate of cost” should eset Blank in reepect of substerde fer wbich there are no quentittes in Works Atstract 5. In al value of werk done’ ad the sirgle column m P. W. A. 13, the fral charges on works should be posted In the colume “Surpense © ccoutt” ehould embrace irxnmetirs under ail the suspenve acer otsFORM (See Chap. 111, ‘Ruowsaa oF Name of work—Construsting Clerks’ Quarters at Jhelum, Authority — Folio No. 25 Ramat So 0 of 157.1088 sista “apenas of rr ascites rue obeiat aa OE oul uate of cot dune i ae ofa ou enw ete sentoader ramt ca Fite a Yinuntee Bate oF cost Oototne pl aig gg | neoPW. AL12, Article. 141.) Secretary's No. 1417-W,, dated 16-4-31. Alloinient for the year—Re, | s5a08 | rao) ‘e208 8 0 aon oo ot | —400' 0 0 (Het oe asin 00 ug (No. 12. | Taapod oi cbr sub bn vg Ios Us Ra ,00, proFoRus FORM P, W. A. 13, : (See Chap. Il, Article 141) Racrstan or Wonks B, Page No. 18. ———————oOooeeae ‘Aiiligns and alterations to Ocnerl ce, Sia ‘Name of work and authority] “SYB No, S341, dated bfeGe3?. ° oe Foimte +t ‘Allotment for the year + te of Divislonal ragenet transections of the month. Months, ete Expenditure of | previous eats brought forward Uf Apal 1938 July | jo. - Total | August 5 a _ ~ Toul September. + etal ont . ORK, Sell, ° Total November. ++ Total December : Total January 1939 : Total Februnry stW190 vorms, FORM P, W, A. 14, 19 INo. 14120 FORMS. No. 14) ess'et 0 fo vara a fel) ow) 1D) bp fo | seo'az 3990 yuBnosq 2>uerego fo | a16— “aa cor wceoRr EVA 'd WHOT py 92] seer sor'tz | ‘one'e 28 cxnivand exorsovanvus aay | re 40 seiner “wey wdary —10}9017u0D fo aure oye wi0Hy paydins pag 3°97, “ang Arseape, ‘ropz0 iow Jo justiaasse jo ayep pus ssquinus ayy suyont da “pus wossuuo “YNNVES WE Aaa ceo BA122, Ne. 15) onus FORM P, W. A. 15. (See Chap. Il, Article 160.) Oorroax Srarewent or MaNurActune, Name of Manufacture » Site » Season Authority » Name of month ‘Aewwat Owwemen Botimeted| _(Quarcrmina sen Varvns), ‘Outturs, | ~ Name of Articles ‘nenufedtorcd | (Quant 1 *To end of | “During previous | the’ | Total. ‘month. | month, Total Values +The values should be entered in ed ink just below the quantities. Date wo. Sub-divisional Officer.roma, ‘to. 18, FORM P. W. A 16. (See Chap. Il, Article 161) Reaisrex or MANUFACTURR. Name of Manufacture , Site » Season Authority, ‘OPERATION. a a SSlaa No. 16f rome. _ FORM P. W. A. 16—contd. Appropriation for the year—Rs « Folio No.FORM P, W. A. 16~concld,oo} sop sam st porn Su9q 9H (HORI HO OF PE | tomnve toga en FanmneeD Dy “ne yun Aa PY ABDI moda a pam eeeping Jo 20 989 oT RM Pot po pang |_-siea sek Boveig | —ape5 awh 29 0 aoe 29y0 led so sone Syy20} v0 on pas | —————! ‘sored + ory = a m9 PV “SHR =) a “UVa OEGrappa petenaaoP=InReHES) fehaep targa of punosse © feet a0 yom yo suey, Divisional Accountant. CREDITS. | | 3 7 z z= Z é (Bee Chap. II, Article Soumput oF Loxpow Sronzs, DEBITS. 1m - spspy 41819099) ~wancoBy Jo 296P Put ON, Month| ‘yaemmosoy [euoTAEG Jo sjenIaY Peed pop’ “oy soundasoy pas * Asya sassy, 2p + seosfo 64 “ROW feaopsat | we ‘OL '¥ ‘ANd WUOT129 roBMs. No, 20 FORM P, W, 4, 20 (See Chap, IL Article 183.) Aconptaxce ov Taansran Dasrr/Cnxptr, No, dated ‘19 To ‘The undersigned bes the honour to inform that the amount advieed in his Advice of Transfer Debit/Credit No. vdnted . for Rupees hasbeen adjusted in the accounts of this Division for (Cand that the supporting vouchers heve been received.) Particular of transactions. Amount. Total “Intended only for caace of Acceptances of Tranefer Debit, Divisional Aocountant,130 onus, Nos. 21-221 (See Chap. Il, Article 191.) Cemetery, Register of Endowment Receipts of MENT. 3 3 a 4, = B 3 {as I and Name of ‘Monument. Restiptof Endo) N [2 li FORM P, W, A. 22, (See Chap. I, Artide 194), Ladger Account of Endowments in Cemetery. H a 25 iH 3 a i 4 H “Oto mL sa2ot snopard joooarieg dean should be detailed Interests ee g a sf § ab | omg) 2 ng Ra25.131 rons, (No, 23 Notet tobe printed on the fy-Teaf ofthe Abstract Book, Form P.W. A.23. 1. The standard form only a model, The number of vertical columns may be vatied according te, tequirements the exannpies given being thore stable for as ordinaty division Gfthe Chil Works ‘branch in's Government =» province ons, from the Transfer Entry Book OF Stace Receipts and fosuct in respe ‘of stock transactions, 3+ ‘The amount of each cheque entered in Cash Bock should be shown on the charges side “ander the. head to which the payment relates, and the total amount of cheques drawn, Should be: shown as asingle entry on the receipt side in the eolumn for "P- W- Cheques Or “Other ‘Remittances"* according” at the treauttes on which the cheques are drawn are ‘thin or outside the account ciele tm watch the division itself i 4. When the stock transactions are posted from the Abstracts of Stock Receipts and Ides, debite (and credits) fo Stock whieh represent credit (and. debts) posted tn the Abstea is from, the Cash Book end the Transfer Entry Book, and which are teperately shown ta the ‘Abstracts, ode Tssteuction No. 2om Forme Gand 8, sould be excluded, as thete ere posted. In the Abstract Book direct from the Cath Books and the Tranafer Entry Book, ‘I Ee Nertical column, headed “Stock”, should be enteted, on the recelpts ald, the total OF the stock lsues (corvected as sbove) aad on the charges sid, the total of the stock receipts (Gio corrected an above). Sq As the ‘from each Camm Book or other document are complete, It should be Wa tual he flat powttgs on the reais sue agree wilh those snd’ that, further, the totalof the columns headed "Gash f Sf Caah Book. “and those ofthe columns, Readed “Transfers within Diviian®, in rxpest Sf hole division, separately for Cash thd Stock, unteu any Cath or Stockbe in tena Ste Articles 168 and 29 6. Refunds of Revenue appear ss charges in the inital accounts, and should therefore bbe ‘posted on the charges side of the Abstract Book, As they ave to be taken ultimately in, Feduction of revenue receipt, the tolas for the month should be tranaferted to the receipt bide st minus entries inthe columos for Uhe revenue heads concerned. 1. Similarly, receipts which ate to be taken in reduction of expenditure oa individust works in progress or on ‘ilablishment and tools snd. plant, ode Articles 06 to 72, should Deported ax reccipte in the Geet instance under appropriate, headings; end ultiwately fran ferred. to the charges side a6 minus entries in the columns for the heads under which the charges fo be reduced ate classed: 8, Finally, itshould be seen thatthe totals of the vertical colusane agree with the totale ‘of the relevant schedules, epstets te, or of the corresponding Bgures therein, Diferences ‘Shoul be traced and act right,132 No. 23] FoRus, Receipts ~ : ] roo! SUSPENSE ACCOUNTS. — | Eta rots and Suatvnon ete) SC Tina Tg | a || | Works | Tenaga | London | uerset-FRecover- [oP Prarchaes stock. | "BSG | torems Uteeae:, Resgrer| advanced Ire. a. Rs. o. ples. pl cash | | Divislonal Ofc! i | Total © Totel ‘Tramefer Bnivien Total Stock. +A" subdivision Trott Br sub-division Total 4G sub-division Total. ‘Total Cash, | ‘Transfer En: teen and Stock. from Charges idee ee Net Reference to Schedule, Re: ete ‘orm No,133, roms, [Ne. 23 ogee Receipts UNNI Se peemrerreere cor ‘ aap Paowe cuz Sums Gov _ parse | : toate may eon, SA] | on peste oon red Etsy Ba os pi Rao p Re. ap134 No. 23) onus, roam (G00 Chap. IV, | Aparnaot Receipts Month ~— 8. Rmarraxces, Rerexpe ro mx eDworsD. nw, fame rs lohegucs | ewe | Sher | | tees. | ‘Subdivision, cles » (Re. sp. iRe epee. =P. =e | | cor | Divisional fice « Tet. “At mubadividon « Total ‘BY subdivision 5 Total sub-division . |} Toll + “Tranefer Entries « Tol sioct | LAY subdivision « Total «| +B subdivision. | Toul. ee No} SC subedivsion « Total Total Carb, “Feanafer En fie and DeiuerRefvrds | fof Revenue | Pransferred | from’ Charges fide Ne. “nal eae 5 ‘Transferred136 ons, (No 28 RWAS ‘Article 208) Boox. ys Receipts 7 — | Transfers | cash | Opening within | _ from en | Totals Division, | Teemurr. | Balance -entelen “Charges side,“A subdivision | Tot. “B' sub-division Total +? sub-division Total ranafer Entries Total ‘Steck, +A subdivision. Total $B? sub-division Total sub-division Total Total Cash, Transfer Boteles aad Stock. | Deduct-Refwods tea fegred trom Rect Net Reference to Schedulet ‘Repitter, ete, Form] ———— N FORM (See Chap. IV, Bingencien, Jsupplies anal services, ‘AzsmascrFORMS, [No. 23, PW, A, 23—contd. Article 208.) Boox.No, 23] onus. OO FORM (See Chao. 1V, “anernact Charges ‘Month Lerma. Provixerat. Sosvmnee Aocoum. Ce ‘Sub-division, ete. — | : ‘Transfers lnemittances| Fenster —-Rattway. |Soveroment “nto | betwee Treasury. |B 8 Cash Divisional Ofce . *C' subdivision Total ‘Tranafer Entries. Tot: + Total Cash, Transfer Bateies aad Stocks Deduct Refunds trane} ferred from Recep Ne. | Reference to Schedule ‘Resists, ete, Form! 3centres, 8 No entries. ‘Transferred to Receipts side [Total Transfers within Division—Stocks ‘Totals agreed with the conesponding figures in relevant schedules, regitere, es Date Divisional Accountant.140 No. 24] onus, No. FORM P, W. A. 24 (See Chap. IV, Article 209) Souxpute Docker. Name of Work * or Schedale + Classification of Charge Month 0. f ay - a5 ge oi ¢ g FG Amount, F [EGAnout) Ff | rarteutas. [amount] ge Ege E i law wip 7 i | Brought forward Cash charges : ha a | iat |Stock - FES| | Total cefunds .|_ Net charges of the ‘month. || IL | i forward | | Tall pame of work ojgiven In the estimate should be entered herein the case lof cach work Inciuved ina Schedule of Works Expenditure, Form P. W. A. 27,08 Tn the Schedule cf Deposit Works, Taksvi Works, or Debits to Stock, Forms P.W.A. 33, BAVA Sound P-WA.28 In alfother cases, the name of the Schedule should be given. “TOnly such particulars need be entered ab are necestary £0 avoid errors in the posting of tharget in Schedule Dockets Sfatie cate of Transfer Entry dehils the supporting vouchers, exceeding Rs, 23 each, should also be attached, their particulars being quoted below each entry, find the amount of the pelly vouchers being specified in the column for remarks. Ts Uecare of Transfer Entry eredtea reference to the Schedule Docket in which the Cofresponding Jebit is shown should be giventa the same column. Divisional Accountant,an [Nos. 25-26: ‘FORM P. W. A, 26, (See Chap. IV, Article 212.) Souepute Doceut ron PancerTacn RECOVERIES. Month “Name of work | ect | Expen- Establish siture “ment, ITeols and Plante ~ Non Goveinmert Werks shuld be shear ia three separate groupe, (1), Depout Works) (S) Loan! Lovs Worsted 1) Tavant Works, Government Works, bould be grouped ty Governments and. deyartmente; and the name of the division 6r ofice should Eecpreticed to thet ofthe work io ted ink Divisions! Accountant, FORM P, W. A. 26. (See Chap. 1V, Article 213) Scmepuun or Moxrany Serrumwext Wore TamasuRins —Cash Remitted and Acknowledged. 6.Diderence (line 3 minus ‘has explaiced below Ac-Recelved by {es too late for ine poration In the acco! Enbef the month | | B.—Remitted “after. the closing of subsdivins i fal aecounts of tre month butrecelvedby | Treawuries in time for || Incorporation in the sccountaof the montTotal 4 The difecence relating fo each treavuy should be detaled Im the manner Indicated Gretel Offer. Divisional Accountant,344 No. 28} yoRys. FORM P, W. A. £8. (See Chap. IV, Article 216.) Souxpuze or Dusire 70 Sroax, Month ys 7 2 i ReManka. | Ramet Menuet i) Sige | fread, Boost cnr ieee sertttte noted (transactions of| TO!LUP % |ramdunt of |g | MB—Sution Fo benated ont | te ate 2) ctiebuaster cetera n P| clasts I. sity ate 3 “ | 5 6 , | 1 utente : Matete of Bits ase | Cutare | | Lime making at Chandraval—| | “Operttion | | Outturn Total Manufacture Operations | Tota! Manufacture Outturn | Total Manufecture | Zand, Kitna, ec. | { l 1 i 1 | Total Land, Kilns, ete } = tee fee a | Tota other Subsheads GRAND TOTAL ‘Ory thors works or items should be entered on hich there has been any tran saction during the month, and the “operation” aod “outtura™ transactions of cach abulacture should be shown tn twocparate ines. Ia Mare, all items under the F which sre still ope, jonal Accountant146 FORMS, INo. 29° FORM PW, A 29. (See Chap. 1V, Aiticie 216) ‘Snook ACCOUNT, Month 19 + Part 1.—Classifed Account of Receipts Issues and Balances. 1 Zs Ss £3] Soho. [Baer [pecign| Toble | faves [Blanc | toned | Rema P 1] Manufacture "|*)?| ae verter! “| 1} Certified thet entries ip lince I, 3, 8 and 8 of this account agree with the correspon- dling entries tn the Suspense Regtter (Stock). Divisional Accountarit, Part Il,—Detailed Account of Issues sz | ae | a ULert—~—s—esSS é Be [ele FP Ri oF PP | tone 2 Por || cretite for" Out 72 . fy P| ese pean | i Lines § and 4, | BScrage'ans | Tots. jovi it |echer Subsheads, | | | tien 6 | Previous works te,“ [eoluran, i ues 4Con- | Conslidated Tinpencies” | Account of | | | i | Contingent || | | cash Createto | ‘expend ||! | oesteck | fate = saeAccount | IS | | wt | | Total { | wag i| “For details sce Schedule of Debit to Stock Form P. W. A. 28, To be used only when contingent charges are not drawa by bills presented direct at treasuries {Hf the balance includes the value of any stores in transit within the division, the certi= ficate should be amplified to sate the value of such stores and the steps taken to adjust i Al the cloning balance of "Vanufacture” includes any tems waien are aot chargeable sagsinad the Reserve limit, they should be detailed ta the column for temers. Divisional Accouctant,146 onus, No. 30) squmunosoy [euopstatq rom ond soa] “pois sea suquom ogthornp. p83 “LEY “A tg wog “uai}Bey asuadeg wouf 3203723 “exsyuowag 40 wTaqEHOg147 | Ty (s1eadde gop z “aun sy wt pouquD 99 Noy soy wanes! & e}09 99 Prog af | M20 8 pug sano quow 1990 wy ysuey pu saquooag “999425 ‘sun Ue rune aI 30g (1)=-pey0u 99 0% Yoo 08 poe get i 124 Buymoqfo) 243 $0 29490 20 2 seb suBD9C] 10} ant [ate HSH AB Oey 2S) BUTS 1p a9 povu suanpperaily saioss 34 A PSIG Heyy hy ssqucns au Ag poy29B8 Jou aFoMy Huypaouy dapeBos a4y ods PojaBdyeS Sy plnodd suis eseae> Te conte Pe Ta pase | as ou or suope 49 soquim ayy a1 7 po ayjords s0g—"T. | POMS 405-7 | Serpucdssties oy wore oy sp ampaye sie ypyuo a good ayy Baop Hh | “Spots yodeos | “PvE Gy aquow | OH aoily wey suom sic | jae sonst | apie ‘sqseaioy t +8) 8109 % Iryuot on a spe aoe paar P SIPBI) shisoea | “LEV Ald wig sapIBIY osuDdsns WOH] POA] yy—] HO ~~ WON, saSYHOUN SO B1NGRHOS "Lg PREY "AI “SEHD 995) “TeV “Md WYOdy worm“aawynncooy [etiowthtc, avaoy, si04y opjoodg sog qT sporg so (e420 109) ey seeeyaing jo #819 stunoaoy saspyping ay fo s29 vjog_ pu sugacy‘spa1y Jo yunoooy 7901)9q¥—"1] Hg 148, ‘No, 31) PIMCO—18 “V “A“d WYO‘soysodap jo axa. poop Jo quo ay Fuanp pamego pom wedhq Jo nmoary—T Hed ‘ero tIsoanq 40 g1aqKHOg (612 SPRAY "AI "8845 996) “g8°V'M'd WYOT wae 0m josmNs |,yeh (No. 33 ToRMs, 12 FEV “90 1g 04 "Hod, od ee names Vv. pus g suwshjo> mone uo yy 20d 68 ‘enor eeuey 2,qyu0ut ‘Stykq opege ou qunosze 15} OL PEF seuorpoenaesy egy [Pee Aa pepege sfenome So neon | | 1¥-10-92 No. 33] Forms, FORM P, W. A.33—contd. Part Il—Account of Deposit Works not affected during the month. Fendt] [Steps tana | get] [Ste hence he | Tota etgdto Month in pended tle SeraltName of work with name dep lesen | wok | workers oo seem of separa me sent ee | womens | Skee pleted. |dcbited to Mise stances EV. autres it ‘taassrenaeD 10 | |44 “sae ano90y pout stat “(owoeves yim) suondeoxsy Apoyano ur adoy pa poarooar 1 94130 Spoywno oy ur WAY ‘souont 29d agaie9 09.9 oavd * 3PO| Pav paatsoas w99q 9Avd ‘SnEIPO.eM9 poe uumoes Hurveq-ye92030 249 [18 *ao} 1g) 9991 TUOH IPDS AoesEe206 jf 18 Kyunaoe Sup¥oq-e9199UH We Op FOREALION «0. “aval 20} oe/ to teBot JOR!=N= 3 me sig 30) 20 Pats *ponzs0a00 91201 “ay eH Sinieoes Jo oy, Ot 12008 | pace — sone sping pt ROH Burimp #159% Boyutd aa cage enmaniey | wed jo padon | mmr ve seinen | wesoyy Snteneny ZW A d wo] RADY WOU wor] BORG er HOW ‘eusoaxa 20 w1aaunog wowiatc, Cosa apney “Ar de49 295)2 suoppesue A ex 4) Ag poysege dogiut dy9 98g “site Azan dene tay gwodacy lan ye melateecree i i ad gUEVUMODD Y 9Wy AG FOHHOUyNE 89 KEW WO) BAREOHOHT Fe arioy Syrodap sno2us} mA + squnoase parop wo szopyuco oj anp suing "Aq 280 2q 0} HOM 305 OdIq—THT Agpnoas s0 nopesquen 30 AROd= YeRO~T z 1 sound J “sitodop fo ssounjq pup syuauysntpn 'syd19294 fo mono” Pouysqy —"| 340d “uo, ‘oO yuo .'susoaxq_ 40 w1nqn0g (ogg apRay ‘AI “#849 95) 154 No, 35] ' ‘98 "V ‘a\ ‘a WHOT155 : +(suosv2 yim) suondaonsl 1p-ang or £4 kporene ay vdoy paw posteoosse pogAs90 Go9q vay! — guubyt aad ve Ganpsiond sv, JOH! (04s Jo Sporeno oy ut 18940 ¥ Ut Podpe puw p> sporeno porroyne oq) £q stout ow Buysvoy-asodeaul ogy [J “moIOq PoIoN HuOLzdoOXD ou1 yal “eM PogaED RO uonmindya quae posse 9g prmoge enfpe soy wusnio> ayy ut porous 99 pInous ‘28g y aii) Sug, Sete Jo AAO Shses ajouesy MG paenfpy dy te OF Pedy, Nr wap} ii Pus "9 seem 2 pone go) #euinjos bau) fo nqyuou 30 qquoks moyandd Sah “he ha pansy you 9,29 29 wy seguoUs pany pow puo2es ayy uf 3ou BERD IM) Ye ENE na agus On OL ANU 20} / aust {24M 04 WEE In ‘2 HH A 1H Poyeiput 9a Os ‘ung 1 pay “290g Toa “Apsaouyse som 40" stan} 30d. 8 ‘39 1g ‘q) s3992] eUO}PPE ny) 3h PaIe}UD' PUY AQUASIe Sayseag-yaoyul ae oF papsaucr Shep pes 0) oqesedos syuow sexj0 uy -yoreyy pa saquiag Haagumdey unl aim qoiya bark oot z | t oor, | ommue| igi |B ayia | squowag | ouree ae ‘Got pSbprmtla) denned | Moedipreest | Seat] ata | Aqipedncx8 2q 09 2 rane g atone z Bee ey F iol | EIT Ode WO HON PHM RG,— TT Ha “piueo—ge “WM ‘d WHOE TW ad woe‘yORMS. FORM P. W, A. 36—contd. Part Il—Account of works not affected by the month's transactions: Month inl Steps taken, ‘which | _ specally for Total work’ | adjustment of the- expenditure i apenditure was | outetndln com. | Balances of pleted. | completed works. Total transferred to PatFORM P,W. A. 37, (See Chap. 1V, Article 22%) Schedule of Debits/Credits to “Adjusting Account between Central ova Provincial Government” "Adjusting Account with Railways”. N.B—Only the Central/Railway transactions originating in Provincial Divisions and Pro- vincal Railway transactions originating in the Gentral Divislonewillappescin thisschedule Memeo | Reference to gm | Bogetestitatny | Petcare Saar) | ‘ Gheccount in te | Novand date off Amount. | tRemarks Nov | ‘case of Genteal*/Pro. 'Debit/Credit, Advices und oo “incalf Biveon Acceptance 1 2 3 la the case of Gzatral Divisions, the entries should be yrouped by each Governs ment or Railway, asthe cate tay be. ‘fla the ease of Provincial Divislons, items shovld be grouped in two cleses, ‘A—Hems to be nally accounted for inthe Accounts offee (to. whom the accounts ate tendered) and BItems to be passed on to other Accounts ofices, in the schedule of credits items representing cash receipts should be so described sn thin column and againat all other itera should be givens reference to the schedule ‘docket in which the correrponding debit appeats. Divisional Accountant, FORM P. W, A. 38. (See Chap. IV, Article 228) Schedule of Debits/Credits to “Inter-Provincial Suspense Account”, yoRys, No. 421 FORM P, W, A. 42—conkd, ] Schedule, | Resets. | Disbure- OTHER HEADS, 24 | Miscellaneous heads of Account». | EAA" | | P.—Depostsand Advances | 25 Civil Depcatts—Publie Works Deposits} 34/35 | | AMRIT Sat way | 36 || | S.-Renitanes— 1 | | AST Sovermments AY ay | Adjusting Account with Railways. | 37 | | Ioter-Provincial Suspense Account «| 4, 38 | | *Cash Balance dimintehed ‘ae i Ty sega | | Ty | met | ; Sarcinetennee | || 7 | 1 i 1 | Lit za | “IE the Olosing Cash Balanae ie Lee than the opening balance, the difercoe will appear in the Receipts column; but if the balance har increased duting the month, the fccence will fallin the Disbursements col om, 1s any diference due fo cash being n transit hetween two disbursing oftcers, its amount ‘should be included in the closing balance aed the certideate of ead balance should be amplified so as totate the amount and thesteps taken t adjust56 No. 42] FoR, FORM P. W. A. 42-coneld, Memo. of Miscellaneous Cash receipts paid into Treasuries Balance fromlastemount 3 6 | | Receipteduringthe month 5 eee ee | Total — | | i It] smn Ditto . ditto eee | Paid into treasures | | son Treasury, tide Form? WAL Ditto «dito Balance remaining to be pald as expleined as below ‘Certificate of Cash Balance. ertied (0 that the closing cath balance inthe account agrees with the total of the balances recor od in Whe several Cath Balance Repsre. in Form PAW. A 2, i} that fo tingle ficer Fulds an lmpeest of more, than Ra i) that ail tmprest-naldees tho have to ursith security under the rules hve either furnished the securiy ot have been exempted by competent authority, and (iv) that with the exceptions noted below, sii'temporary advencet outstanding in cash accounts of the second. preceling_monts have since been cleared. ; 7 moana, | Dyegpyses | Remus mens 1 woes ade, | gh Patticulars of |“ Ravance. Name. | desrance. Fie Gelncte dat pect Hse he manta ha eed by Government jonal Accountant, Di sional Officer,167 FoRMS, [No, 43 FORM B. W, A, 43. (See Chap. 1V, Article 233.) mace raoM Conteactor's Linacre, B Part 1.—Accounts affected by the month's transactions. (Game as Form P, W, A. 14) Part I—Accounts not affected by the month's transactions. Balance outstanding. ‘Month in whiel Trem thevaccount Nor | Names of Contractors. | if sbpeared. | Debit ( inParet. | duc from contractor). | contractor). \ 2 fos sf os ‘ yeni” Nosand date of tse fast running asount Bil oratner voucher relating i svould Be Yy 24) JO 300) os peat 9g PIN asym, | A now 94) 404 osiaig Jo rnosoy ysea/y00R YD) ‘8040 PUP 997 APHEV IA“ 1998), No. F.A, 1 Tv a RIORv7 (No, F. A. 2 sworsauar 6 pore ‘s0omO teUONEAIT i || ’ aT ® | ev unouy fAsneteiz sega uc] “8a |g, BDO REND 29 ay ry fammeenng eye uo) “itd | og! Meet SabodS Joong178 No. F. A. 3) sores sooo [wuostaK pap > or pore “on soyp9[ AEA roLeArABTIOD 0} ues 4xOdox GoROTAMION spevoypumyumowy ~ . ¥ 20m yo 220080 - _ uorung jo sta paw z9qmmyy stung yeos0g NOTSIAN mrw ce petite bribes179 (No. F. A. 4 00180 TRO}TAKT (poudig) | 7 | | | | | | | | | | | i | | | | | 00 00s , | sty | | loo- 00g |e ey) | enna | _| 227.99) |38 a —|——— | | | oo bog Jos ' ie ‘ penn: ox um | spa mowmey | ouamt | ana rwseey | mmupy eane suorsg 19403 a 790g BD “yn guniona0 wy soyrm.quog fuatangsiq, ‘ox auno0oy ‘wxoaxy sureHagsigl ax¥ ,SHOIDVEENOD (uunepmay ‘1A “650 5) vv a muOEpozgque ain qquow 24) fulsnp pepuadss sway axq suo}aq uulnjoo sysnuiay 349 uh poyou #4 FINOHE wom sont uo sanppuedxe snoysead ywpoy Bp "yPsONE S00u! 10 Om H9AD peosde yaom Ale GO sunNpuadNe IAPUDY Ab ALOR souunjos vesemey,, 249 9 digeHeat jo ezamod 949 apisina Buyhy oBs0G> 19) Payend 0g pinoye equnosos ayy Bapygne 399g 24} Jo. OHDLE ‘paysaye pus pooyrapun 2g 0} e040 4 ea8suua 243 219 } | sennpeeaig jo youymay papinND oxy op PaRPHE #9 ATReHIUT Pinoys 19s PH age MENA AY | “wom “s9070 TeuoyeAI aon nuoy faserpyopeey “yunouy | sua] paeesomog iL vepeayegne pu 21d 24) Uys souppuoosa uy peBuNRE 9q Plnone + 6 Bunny aunypuadeg pup anuanay fo vrasqy" P worerary oar aREW ova HOE sda 296) No, F. A. €] 180191 ous, (Noe. F. A. 6-7 FORM A. 6. Tee (See Chap VI, Artice 28, Drvrstox, Schedule of Remittance to Treasuries during w Number of] ™ Date when | ame of Tree srror [amount | Rema Pate hen aoc | Name of Teeny. : | Remarks 1 2 | 2 le . Divisional Officer, Dated ww. Division FORM F, A, 7. See Chap, Vil, Articles 265 and 209.) ‘Divisio, Schedule of Receipts/Payments on behalf of other Governments/Raslways Schedule of Receipts/Payments on behalf eee tem 0 came of Gover articular of Recelpt/Payment) Amount, | Remarks 2 ‘ 5 Divisional Officer, Dated 9 Division, Nore t.—Thete should be twa seperate schedules, one for Receipts and the other for Payments Nor: 2.—"The Items tpcluded in the schedule should be groupe! by each Govern,” bor Railway ay tre ease may be.worsIAtCL 901930 Teuorstar: ‘qq da Bopqven seni 209 30 sanp 220068 soqzeaay, 203 imap 249 wy 9u0 ue au0K! Jo dn apeater et pu 1 eUENICO St PO {came Jour sr Feop ssoyrpeiy waar eedag 20999g taaRedoq, | Bupnp 98p27] ,uasgsiq] pur ssoPqNED ay WE EIU fo PDIGP (ge *PMW "MHA, deyD 998) ‘8 'V a WIOE183 INDEX. 1N.B.—This index has been complled solely for the purpose of references and no expression Tue init saould be consldered asin any way interpreting the directions } | omens. | Pattie Fore = - Forest | Works Works | "Ke counts A Abstract Book re aad Naeeas to A al sins Abetac of Contractors! a0 abion to Acuna | Ian sana St) maga, || Sere 7 a 2 | Iadfusting Account between, | Atwtcat of Stock sues | 9780 | + | Geol and” Provincial Absent of Sok Rests «| 988 Gtttion of trae | ‘Acceptance of Traasfer Debit lows under | nae {or Credit oe] 18 ~ Schedule of ssa Accoust— ' Sm) = ‘Amalgamation of Accounts, ‘pdloating ‘Account, | Pee are iveal ‘ales i a Sec Soma. iAdeasce payments Cematery Bndowests — Exproondctoed . | 91t) See Cemttery Endowments, Fong in Works Abtncls 196(2) |“ Clodng of =f a month « | 199 |usise ae lest la a a Closing of -of the | tractits, etc. al 251-252 aged cr ‘See Correctioa in Accounts, | Posting of to contractors | eae | Fotiog of tocentetor ag ec ‘See Deposits. I orks, “ ; | AR renters a Tncseporation of Subcdivie | yg | jfavics cf “| 183 sions veel | |anoal certificates of Balan, NEUE ce account oe ona | een ert tance Sea | [Review of unsotiled—. | 197-198) Review of uasett'ed . so tot 2 sctions: {IATZ Bye ore Naga. Guests SS) 18 | Settlement with tes: | |Book Transfers — = T| ogo |. (Eistcation of tence} | | ons under— | SSeS nec ust, | | | Deductions from pay ls | See Subordinate: Accounts | | Sather Provincial Go Sermrctn eatin | || Se Aa | s Works FF Biteportagecadh Bask S| 88 oecee catroy nd ert Warterrcone | | eed wv-10-9 a184 DEK [astern | aren brane | peas _ Tae) Rt = SRE ieee Bicone] in| ose Cal \Classification — Accounts— i Additional chargés for mat- See"cash Book” and ‘Im ils ued fo entincor rest Cash Account Cash Book— See Cash Book, Expression defined Lprest Account — See imprest Cash Account Cash Account — i Certiicate of agreement with toe Cath Book and Cash Baiaece Compilation of — (Cash Balance Report — Form Submission of —for Match to Accountant Genera | 2e0,285, 22 Cash Book — Closing and balanelng Correction of errors Form and upkeep Posting of excelled, Loot ‘ot lapsed cheques Posting of imprest Account Cemetery Eadowmerts— ‘Accounts principe ‘Annual accowt Classification of ~fees and interest thereon e283 | 255.266 ates | 276 80-81 | 256.261 eh ome | 252-268 190 an 20 Note 2 Ledger accounts is Receipts and. cxpenditure 1-198 Regiter of Endowment | ecelpts 4 im | Cheques — | Cancelled, fost of lapsed heaush How accounted Posttng {a Cash Book 262-284 258.259, 261-264 Register of ~drawn, 261 ‘Advances to contracters, Advances to Dibursers je ten | aha | Depostt Works Establishment and Tools and) Plant charges 7 342 | 246-245 General disestin Receipts and Grants in-atd Inter dvislonsl Transfers Live Stock Charges Local Fund Werke ( ‘ict, Municipal, Cantons gett and Pott Trust Fond Wore Local loan works Macufacture transactions Miscellaneous transactions Non Governmest Weeks | See Non-Government Wor] Purchase of materials Rallway Transactions Receipts ard. changer on sccolnt SF tose water Receipts and expenditure of | werGhors Recoveries expenaiture | Revenue receipts Steet etal ehige oo vrenufecture Stores cbiined from England Storee purchoed for wort, ted cf gencrl ure reed Suspense Transactions Takast works Transactions with ote wverments and dspartment Work chaseed erable wert payments to Works Experditure 2% Workshop Trarsocicos. | 6264 Classified. Abstroct of Ex: | 3 ast 250251 i'w i tT 2-208 on ua 23.24 i penditureGhasiGed Abstract of Reve} ve aod Expeeitar— Compilation + : Certificate furihed CCloring ofthe Acconsts ~ | “Completion of work, en. } Manufacture, of Montily= Yearly Commercial Undertakings Subsidlry accounts « System of accounts press eed focally celal Competent Authority Expresions—defned Completion and Come: « Expressions defined + Conservancy and Works. Cissibeation of charges under Contingencie— Expression—éefined Contingent Expenditare— Consolidated account Contract and Contracto +— Exptenions defined Contracts ‘Additional charges for materials inued to Adjustment of closed recounts Advances to—how recounted fore eae Balancing and feconcl- Tation Form and upkeep « Posting of Correction in Accounts — General tales. "Eihoceents 6.28 + {150-51 272-274 [Date of closing the "Recounts | ago-aat | Casa end Stock accounts of divisional offce Cash end Stock accounts ‘of subcivinional efbce Transfer Entry Book [Deposs ‘Accounts Clessfeation |] Ernest money— Seredale of ~ ' Unadjusted Balances [Deposit Register. [Deposit Works — lasieation of expend Exprestion—defined Schedule of. [Detaited Heads —~ Expression—defned iret charges— Expression defined Perteiniog to Manufac- ture Accounts ss Pertaining to Wetkshop ‘Accounts oe PDirect Receipte— Expression defined sbursers’ Ledger— Abstracts of—. 6 Formand ue. trict Fund Works See Local Fund Works, JDivisional Accountant— scouts toe signed ty o Divisional Otter — Closing the account of work ey Precaution to be taken ye Expression defined Signing of accounts Division and Divisional | Otte Exps ions defined s6 | 265 1% | ze | 13.10) cas) | aw 238 | 285, gan)186 E Earnest Money Deposits « Errors, Corrections — See Correction in ‘Resourts Extablishmest Charges Crassifeation, Famine Relief Works— Cleniteation of expe clitureen= = S Final Payzent— Expresion—defined Forms— Modification. Use of Bs We A.— for Puble Wonns transfer red to. departments ther ean Pie Werks s Governent Expteson--dafced Grant T Timpest Cath Acco — pia Inderve Tate of Cont— Indivect Charges Indirect Reet — Expresion “defined « foal -Tasalere- “imprest INDEX. | aera oes lp oat _ tie “Pantc RISES | Fogot -- WES Fro ony tee | (cas lin | gg. IsteProvecil Suspense) ass. [etc | | Clastcation of teansse- | eae ee | Schedule of—. . ,| 228 | ge aaa eetion Naviaton, ete, ee Aleetion of expend] eetlen Saad Re Pee an esaat a Ghawieton ots «| 28.30 bnew Fate~ j Enpreeion—defned «| 908 ae L | } 914) | [tsbour— . | eprenoo—debned 1/99) 3 Posting of unpaid wages ies este WE eer eat Land wile" ‘ 7 Cisaitetion of tanme- ee a Ledger Accourts (of)— | | GemeteryEodomments «| 194 £903) Contactors i Sec Contactor Ledger | aces as ee Dies Leer | > facto | [Baprentondetnes, [9 (20 Eo heii easy oP a) 91s) | Classification of expendle | tessr ccoaten of gg | val Loan Works | (am) wf Slnlteton ot ox | ce) ee |S eee lore ce [London Stores ~ mare See Super Account Lamp Sum Cone | | git) | | Expression defined, |9(22y | M | 1g 24 | nutactre Recut — ae) migra, Momma ga | Glaungofsccunts—*| s2-9 san Conuilnted comnts | “1 L$Direction regarding cee. INDEX. ute | - Foret ons Ace a cout, count Manufacture Recounts — a ‘Original Works— | tace a of Works Repco deitable to Chnfeston of Werks |g | Eig iaut of operation | centile | a) General directions. = outta Guttam aceint 2 ernie March Accounts | epresion—sbned Daicof cing. = - | Watostion f= Schedule of tanactions PP euturn Statement ih ofr Government Witheare Tee faces a | 98 ? Special 224.255 | 281 | payment on Account— | Supplementary Expression—defined « «| 9 (28) eer eileeatary Ae. | Began, sie | ee | Gtasiication of lrg ee Gee eiigation, eles | og |e ‘ecounly of ate on, Nesaation, ‘seat = “Test Fund Works | ee are Tice Lol Fund Work | Duecto Woes | 5 |azetso ae || Opening. ofin Works ro fer = hrs birds NS | ase | nstrustions szaring =) | Mensarement Books ~ 2 pea Teme ogtecy = <|ameaa| asp Bsc the Work Sider ae || | Eapsan deed 2) #29)) “owe ablie Works Deposits— See Suspente Accounts | See Deposit. Monthly Aecoots— Peblie Works Remittances | taifeion of tanee| | Aton Book or] mae oe | canner | IB ow Gorristonct— +S Saas ana | eee lan BED, MBIIT TS Saspsne Ascot ‘Accountant Gereral. | Q | “Chptcaton of sapen- oe Se tr eee wuien x “foes we j"Gunatiatenct’ =. ¢a.t5| 20 = W2i-t22) 268 Schedules of — cP ae | 288 , ps | ay [xpreion—defoed 9128) | om Se Ue | a | : loa) - oe apart «40 | defined « «| 9 (2m wa | ABSpitision - detined | - Receveiee— Accounts... ISS o Expresson—defined . «| 9 (24) W.10.9 Hlletion ofRectification of Accounts — See Correction in Ace ‘Sount Rectification of Errors— See Correction ia Ace count Refunds of Reveoue — Classifiations Register — ‘Chequer deawn, of Derosits, of Endowment Receipts, of - Manufacture, of + Receipts and recoveries fon apital Accounts of Refuots of Revenue, of Revenue realised, off Stock recelptsissues, of « Sompeneol sot + Works of — Closing entsee ing the accounts of Ststifimalittnence wort lesng tae accounts on onlin of works Ferns and posting Remitancer— Foret Schedule of Desi) Crety schedule of-totresuries Repairs Classifietion of Works expenditure sr Retarae— See Accounts Retutsss Revenue Receipts — Classification Classified Abstracts Registers of Revenue. Schedule of — [Road Development Works—| Classification of Expen- ture os— ‘Romning Account— Expression—defined ty) ee | 0 m | ~ | 284 “| 2 | 20.21| 240 I | 283 + jlts.i16) 24 c so | | ean| | | \ | | 267 = Public ‘Works | Forest ae ei counts Sdndule— Debits or Credit fo Ad. Jestng saceount bee rer bent and Bro: Tncio Goversmentesof| 222 Delile or Gedloto Ace joving Account with Kiet, | 222 | Delier Credits to tn: terProvingst Surpense| | Kccountyof azst| Batt or Credits to Mie} 729 | celisncous “Head” of | Ktastoen Faas | Babi ot Cras to Remitunenot se “| 224 | au Deblato secs of 1] 36 foot Devats-oteceeey clang) Depout Wonk of | 28 | Cekerat directions fot | igof ees |aos.202 EE Stores of [fats Menangou We Aa verse a7 ently Setupment wih Stgurienet el ans | Riclwowsh to) Be Remittances to Trea Reaterrte Tre sig eee Speci drecions for ou Trion of ef supenee Tubdepout secoupir's | 231 | Talewt Works of re :| Zak Toennections with, other ‘Goverment and Bale Welceirentoof,| zag | Workshop Suapenseof| 28 | Schudsle Dockets Forma and’ Compilation {208-212] Scope of Direciom «| 2-3 | 260. Secured Advanee TExpeesion defined « | 9 (32) FOuSg Sn Werks ate ene 136 (3) Sete of Aecomts Frade = o.90] 6 Standard Meseurement ‘Beat MTP 20 Stack (Suspense!— See Suspense Accounts Stock Accomt— Conection of eons. ut aceount 7Works | Ret | = sont, ‘Subordinates” Acceuste : Re Closing oo 285 16, RA scorporatica = Se ‘Sonal Aceoun 205 ae ‘Classifiention sat, Sat 2 | Come Subsidiary accounte cr.) TO Commercial mn peeve ' Stock re er Expresslondefined ©. $33. Sub-work— Storage Rate Expression —deived 91361, Expression —cefil S90 in, Stores Accooat — i Rage Classieation cf ‘ureon Stores sng1 286249 Sopervision Charses — Initial ecennnts Expremion cbr oun Supplemecters Atcounts for Reclifcatioe of error wees Spesid Tools and F ee a SetGllar mcsare Bin» Closing mom ee stmision . ma Tncorpeeation of Sespeave Accovots Stonal Aezcures Bt S182 50.251 Bxpresion ~deboes 1 9) $0) Landon Str Accountstentcf— | MT pee Crosite 4 Debits 061 ‘Risto SBA) | Obie oF HeAceosat 8 Sebaimiae to Accustent Schedate of = 61.218, Comal | | Miscellanegst Abittat of Cootescots lomaor| ences he | thd Diabarsers ed ‘paeae| sinned TS seer | "anual account of ee. j Scredaie ot) 1 agat7 Anneat Cates an) oes \ ‘Aantal Cetieate 9 Bal. voces os Credits and Dette. | 480 Exerac fren Conteictor Seredvleof— | oan Levers ae . Monthly account ond sap- Portingechedules = 339 Suning of Monthy Acc stress] 81 mo Landand | ! & Gl etl ae erect aa ped dnt | | Geatesen of Mem hg scl arsine a | eal ees ae ree Seaton afin ect a fmpgmcend depen aces | Accounts kept f=. «| 168-169 ica es eee | a a eT190 mex. BEG = RSE Fon ~ Public Wats | Fog Works | Fer AC counts Ac | count a ounts counts : Sount T T — t Catenion of tone} | gt | ‘tions celating to— co 7 Expression oD, a (orks Abtrcte— ; @ Fermandunkcenet— 198 Tae Aimeincee | a ee a = co ts | a, [Opening the subsheate mand upkeep of— a» [Gee SO tas.ase Tools and Plant — | Preparation, completion TShtseaioreod—chasges | 38 | nagzin | “aet'dipenn TE | ae | FA Joa with other Diet| Me | Record of Progress in— cee \ esse —ecth mle | | {Works Accounts— 1 slant Depertzest and Go) TResent oftas faat | leet Acceptance of Transfer | ascents oF Teaaefer | gy | Divect to works on) Adjutment of transac To cocteatone im | tions originating in- Bills end vouchers... | 128 a —r—™———— ‘eCUET Espen tetarg| | Babkachutimenty > | Aven of ravsee Dds) yy | Spiicaten chums’ | ann | on Lr = | Sonincton' Leder ie eee Conrestion oferors + | MS fw Geree gestions Gr ygo | atte) Dabur! Ledger ©”) Settlement of Accounts | ISTHI89) =| See Disbursers Ledger, | ee er aiectons toget Te ms | | dine SP | ay transfer Entry [2 aneenna) | Measurement Books « 123-124) 269 Tranter Eatry Book «HEHE mf iter Role acs] ase Register of Works... /M4t-t4a} 270 Tyaoafer Eatey Memoren- == o ‘Also sce Rewisters ‘Transfer Eatry Ordere— Formand use... W0809] oe | Works Abstracts— ‘Teansfre, between Public | | See Werks abstescts Works Officers | [Works Expenditure Gecvcation of rapes | ag | Classfcation of ae | Guvsndertekead 119 | am | Eyetsonedetined |) 842 f cise ae Schedule of ~ as vecule of Monthly Ste ‘we eee eee a "Account of Small shops. , 9 | = Schedule of Remittances ‘Annual Proforma acces. on ; a om of sccour | Clasifcation of -teniie: { a e ‘dons oe tenet | | Detated accounts of oes Uaprodactive Works— ae oS sate) Taaeation of Lerigaiony Form and sytesa of asco fvigation, ates Wonks unt fom wy ima bof last fo wee ree v "sce Suspense Asssunts. Valae— ‘Works Outlay— 9th ae Biren191 Note of Posting of Correotions—contd. Sugeod jo 296 “uypod jo 29a, Pepe PRY yo taquina [eu9g Auypod 30 296q “powage amy ‘wopsensoa193 Note of Posting of Corvections—sontd. stayyod jo ea, spepage pay184 Note of Posting of Corrections—eoneld, pomoge py a0q1209 yo squib yong antes jo ye | Popes pny mane | -vowponsso joarquite fos9 Faot ona | ' Papogs apmy -voyoeiso> | po aaa is |