Pakistan Institute of Public Finance Accountants

Summer Exam-2019 Syllabus–2015

AGP/CGA/PG/PUBLIC SECTORS
Public Works Accounts Rules & Procedures (Practical)
[08.05.2019] [03:55 – 05:20 pm]
Marks-38 Duration:1 hr.15 Mins.
Subjective Additional time – 10 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  Books of Forms referred in CPWA code  Audit Manual
 CPWD Code  Accounts Code Vol - III
 Audit Code  Chart of Accounts

Attempt all Questions

Q.1. What do you know about terms and conditions necessary for grant of secured 09
advance during execution of work?
Q.2. Describe the necessary instructions to be observed for maintenance of Cash Book 09
of Public Work Department.
Q.3. Prepare 2nd Running Bill of M/s. Butt & Co. of the Work “Rehabilitation of Roads” 20
Paid vide Vr. No. 24 dated 22-3-2019 from the following data:-

Sr. Rate Up to date Quantities paid

Item of Work Unit
No. Rs. Quantity in last bill
1. Earth work embankment ‰ Cft. 8,000 70,000 23,500
2. Relaying of old material as Sub-base % Cft. 3,560 18,000 9,000
3. P/L sub base % Cft. 10,500 25,000 7,500
4. P/L brick edging P. Rft 30.30 21,000 10,000
5. P/L Base course % Cft. 11,500 50,000 15,000
P/L TST with 79 Lbs bitumen and
6. % Sft 6,000 30,000 -
9.75 cft bajri per % sft
7. 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 2 nd
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 @ 7%.
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