Syllabus–2018 & 2019

Pakistan Institute of Public Finance Accountants

Winter Exam-2019
AGP/CGA/PG/PUBLIC SECTORS
Public Works Accounts Rules & Procedures (Application)
[06.11.2019] [02:00 – 05:15 pm]
Marks-100 Duration:3 hrs.
Subjective Additional time – 15 min for Paper Reading
[Instructions]
 Ensure that the question paper delivered to you is the same, in which you intend to appear.
 Read the instructions given on the title page of Answer Script.
 Start each question from fresh page.
Books Allowed:
 CPWA Code  Chart of Accounts
 CPWD Code  Scheme of Departmentalization of Accounts of Pak PWD
 Books of Forms referred in CPWA code  Revised System of Financial Control and Budgeting/
 Audit Code (Only relevant chapters) Delegation of Financial Powers Rules
 Accounts Code Vol - III(Only works relevant chapters)  Sectoral Audit Guidelines relating to Public Works
 Financial Audit Manual (Only portion relevant to the syllabus)  Withholding Tax Rates

Attempt all Questions

Q.1. Prepare 2nd Running Bill of M/s. IKAAN & Co. of the Work “Rehabilitation of 30
Roads” Paid vide Vr. No 24 dated 18-9-2019 from the following data:

Rate Quantities
Sr. Upto date
Item of Work Unit paid in last
No. Rs. Quantity
bill
1. Dismantling Brick Soling % Cft 560 4,500 2,500
2. Dismantling R.C.C. 1:2:4 % Cft 8,900 5,500 3,000
3. Dismantling Road Pavement % Cft 1,560 20,000 10,000
4. Earth work embankment ‰ Cft. 8,000 70,000 23,500
5. Relaying of old material as Sub Base % Cft 3,560 18,000 9,000
6. P/L sub base % Cft. 10,500 25,000 7,500
7. P/L brick edging P. Rft 30.30 21,000 10,000
8. P/L Base course % Cft. 11,500 50,000 15,000
9. P/L TST with 79 Lbs bitumen and 9.75 cft bajri per % sft. % Sft 6,000 30,000 -
10. Lane Marking with paint Per Rft 31.70 5,000 -

(i) Mobilization Advance of Rs. 15,000,000 was given in 1st Running Bill without
interest. Recovery of 1st installment @ 25 % of the total Value of Work done upto
2nd Running Bill is to be made in this bill.
(ii) Secured Advance of 40,000 cft crush was given in last bill at Market Rate of
Rs. 5,500 % Cft which is to be adjusted in this bill.
(iii) Secured Advance against 50,000 cft crush is to be given in this bill on Market rate
of Rs. 6,500 % Cft.
(iv) Deduct Security Deposit @ 5 % and Income Tax @ Rs. 7 %.
Contd……
 (2)

Q.2. Post the following transactions in the Cash Book of Divisional Officer of Public 20
Works Department for the month of September, 2019 and close it:

Date Description Amount Rs.

Closing Contents:
(i) Cash. 150,000.00
31-8-19 (ii) Postage Stamps 4,000.00
(iii) Temporary advance with Sub- Engineer Ibrahim 195,000.00
(iv) Cheque No. 0028530 drawn for self laying in the chest 154,000.00
(v) Cheque No. 0028538 in favour of a contractor laying in chest 782,590.00
02-09-19 Payment made to daily laborers (repair of Building) 138,000.00
02-09-19 Imprest given to Sub-Engineer Eisa 134,000.00

Payment made to the contractor through Cheque No. 0028540 for the work
“Construction of Residential Buildings”:
(i) Amount of Bill 1,620,000.00
04-09-19 (ii) Less 5 % against Bad Work
(iii) Less 10% Security.
(iv) Less 7.5 % Income Tax
(v) Rs. 150,000.00 hire charges of machinery
04-09-19 Contractor received the cheque laying in the Divisional Office 782,590.00
Amount of temporary advance rendered by Sub-Engineer Ibrahim:
12-09-19 (i) Expenditure as per Muster Roll for repair of building 181,000.00
(ii) Cash returned 14,000.00
12-09-19 Cheque No. 0028425 dated 27-5-19 cancelled. 971,100.00
25-09-19 Cheque No. 0025426 dated 27-5-19 renewed 911,100.00
25-09-19 Cheque No. 0028541 drawn for self for chest 134,000.00
30-09-19 Sub-Engineer Eisa paid & recouped full imprest against contingencies.
30-09-19 Payment made to work charges establishment (Repair of building) 70,000.00
30-09-19 Cash received on account of sale proceed of old material. 66,000.00
30-09-19 Cash found short 4,000.00

Q.3. A PWD division paid 33,422 cft quantity for the item “Dismantling Brick Work” 10
@ Rs. 3,566 Per % cft to the contractor. Calculate the recovery on account of cost
of old bricks @ Rs. 4,000 per thousand Nos. for 70% bricks and 30% brick bats
@ Rs. 2,000 Per % cft from the contractor if 1,350 Nos. brick were used for 100
cft quantity of brick work during execution of the item of brick work.
Q.4. A PWD division paid 40,537 sft quantity for the item “P/L T.S.T using 79 Lbs 10
Bitumen and 9.75 Cft bajri per % Sft area” @ Rs. 4,894.61 Per % Sft to the
contractor. Calculate the total cost and quantity of bitumen used during execution
of item of TST far recovery of cost of bitumen @ Rs. 78.50 per kg from the
contractor if one Lbs = 0.453592 kg
Contd……
 (3)

Q.5. How the wages of chowkidar would be paid employed by the Government for 10
looking after material collected by the contractor at the site of work, for which
secured advance has been paid to the contractor?
Q.6. What action should be taken by the Divisional Officer if the expenditure incurred 10
in excess of amount contributed by a Local Government for a drainage scheme?
Q.7. A PWD Division transferred a building already constructed to a Local Board for 10
its use. What action is required in the books of accounts of the PWD Division for
its transfer?

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