PWD Accounts 1

682 ESTIMATING AND COSTING
revenue, to check misappropriation of Government money, stores, materials, etc.

Divisional Engineer is primary disbursing officer of the division who is supplied with cheque
books on the Treasuries or State Bank of India, and can make payment by cheque to the
contractors to labourers etc., and can draw money from the treasury or State Bank of India for
petty payments by cash and to meet miscellaneous petty expenditures. Generally, payment below
Rs. 10.00is made by cash on Hand Receipt Form 28.
Regular Establishment. — Both permanent and temporary employees of the department are
included in the regular establishment. Their salaries and allowances are drawn monthly on regular
pay bills from the treasury in prescribed form—'Detailed Pay Bill of Permanent EStablishment'.
The payment to each is made after taking receipt (stamped signature) on the pay bill. The salary is
met from the budget grant under the head Establishment. Their services are governed by Civil
Service Rules of the State or the Union Government. The permanent establishments are not liable
for retrenchment and they are entitled for leave, pensions and other amenities as per service rules.
The temporary establishments are employed when the work is increased and their services can be
terminated at any time with proper notice as per rules.
Acquittance Roll. The payment of salary to persons of regular establishment working
outstation is drawn on the regular pay-bill, but the payment is made on a separate receipt form
known as Acquittance Roll, after taking duly stamped signature of the person. The Acquittance
Roll is a receipt in evidence of payment in a prescribed form having five columns as Item No.,
Name, Designation, Net amount payable, and Dated signature. The Acquittance Roll is prepared
for the total amount as per Establishment Bill are passed by the Drawing Officer. After the payment
has been made the paying officer returns it after certifying that proper receipt (signature) has been
taken from the person entitled to receive payment, which is then attached to the origind
Establishment Bifl as a record of payment.
Workcharged•Establishment. -—The workcharged establishment are the employees who arc
employed direct on the work for the actual execution of a specific work or for the supervision of the
departmental labour, stores machineries, etc. Usually, work-supervisors, chaukidars, mates,
mistries, etc.; are employed as workcharged establishment. Their pay is charged direct to the work
for which provision is made in the estimate of the work by adding 2% to 3% over the estimated
amount of the work. The appointment of workcharged employees is done by taking previous
sanction of the competent authority, usually of the Executive Engineer, in prescribed form. The
sanction specifies the name and designation of the employee, rate of pay, the period of sanction and
the name of the work and estimate to which chargeable. The application form for sanction Of
workcharged establishment is given below (Page 683).
Wages of workcharged establishment are prepared, drawn and paid on prescribed account
form, Form No. 29, which has seven columns containing—ltem No., Name of incumbent,
Designation, Period, Amount due, Amount paid, Dated acknowledgement of payee, and Dated
initial of officer making payment. The name of the work and No. and reference of the sanction are
written in red ink above the entries of the pay bill. The Sub-Divisional Officer or the Assistant
Engineer certifies at the bottom of the pay bill, that the persons were on duty during the period
shown against their names and each person was employed on the work and was on duty on the work
for which the appointment was sanctioned. The pay bill of the workcharged establishment is a
combined pay bill and acquittance roll. The pay bill form of workcharged establishment is given in
page 683..
The service of the workeharged establishment may be terminated at any time without giving
any notice, but usually; one month's notice is given. If the services are terminated earlier than the
ORGANISATION OF ENGINEERING 683
DEPARTMENT
periodof sanction, they are not entitled for

any leave, travelling and other allowance, but casual
leaveand other leave may be allowed by the
Executive Engineer. Actual expenses may be allowed
by the Executive Engineer for the journeys performed in the interest of work.
Application for the Entertainment
of Workcharged Establishment
Nameand Period Salary Total Remarks
Work on which Order
designation From To per mensem to be employed sanctioning
Estimate
Form 29—Pay Bill of Workcharged Establishment

No. of Voucher Month of Payment 19
Nameof sub division Name of Section
Bill for the month of 19
Dated
Item *Name of Designa- Amount Amount acknowled- ated initial's
No. incumbent tion Period Rate due paid gement of of officer
payee payment
* Name should be grouped by works, the name of the work and reference to orders
sanctioning
theestablishment thereof being written in red ink across ihe page above the entries relating
group.
to each
**The total for each work should be entered in red
ink.
I. Certified that all persons for whom wages have been drawn in this bill were
theperiods shown against their names, each being employed on the work and on on duty during
hisappointment was sanctioned. duties for which
2. Certified also that wages of every person actually employed during the
claimedin this bill. month have been
Pay (Rs ) Rupees
Checked and entered. Dated Signature of
Sub-Divisional Officér.
(This space is reserved for remarks, if any, by the Divisional Officer.)
Annual Confidential Report. — Annual confidential report is recorded for every
overseerand clerical staff with respect to his work, efficiency, integrity, etc. For overseei Officer,
the report
is prepared and submitted by S.D.O. or A.E. and the Executive Engineer records his report on the
same, and forwards it to the Superintending Engineer. If there is any bad or adverse remark, the
extract of the report is communicated to the person concerned to give him a chance for
improvement.
Overseers are required to pass the Professional Examination of the department within three
years of entering service otherwise annual increment is stopped and they are not confirmed in
service. Overseershaving 10years, service in the department, if permanent (confirmed in service),
may appear in the departmental examination for the promotion to Class Il Service of Assistant
Engineer's rank.
Financial Hand Book. — Financial Hand Book contains rules, procedures, forms, etc., to be
followed with respect to the financial and administrative matters. The Financial Hand Books are
based on the Account Codes and on the instruction of the Comptroller and Auditor General of
India, and the Finance Department of the Government concerned. The Financial Hand Books are
the guides on all financial rules and matters. Each statehas its own Financial Hand Books in one
form or the other though the main principles and outlines are the same.
In U.P. there are six volumes of Financial Hand Book dealing with different sections as
follows :
Volume I. — Financial Hand Book Volume I contains and specifies the financial powers of all
officers including those of Engineering departments.
Volume Il. — Financial Hand Book Volume Il contains Fundamental Rules together with
other rules and regulations dealing mainly with pay, allowances, leave and other conditions of civil
service. It does not deal with the rules of pensions.
Volume Ill. — Financial Hand Book Volume Ill contains the rules regarding travelling
allowances.
VolumeIV. --— Financial Hand Book Volume IV is meant for pensions. (As the pension rules
are changing frequently this volume has not been published.)
Volume V.— Financial Hand Book Volume V contains account rules and the procedure for
all financial transactions of Government and to initiate and compile accounts to be maintained
the officers. These procedures are applicable to all departments including Engineering departments.
Volume VI.-—Financial Hand Book Volume VI deals with the rules of the financial
transactions of the Engineering Department (Public Works Department) and the procedure to be
followed in connection with the intiation and execution of works, maintenance of stock, Tools and
Plants, etc. The rules contained in the Volume VI are supplementary to those in Volume V Of the
Financial Hand Book. The Volume VI is very useful for Engineering Departments.
Public Works Account Code. —-Public Works Account Code contains the rules and
instructions regarding treasury, financial and accounting procedure to be observed in connecticn
with transactions relating to public works. The rules in this code describe primarily the financial
methods and procedure to be observed by the Public Works Officers in dealing with transacti0ns
relating to public works and in keeping an&rendering accounts of such
transactions. These rulesare
supplementary to the General Financial Rules and Treasury Rules of
prescribes the Government. Thiscode
the forms to be used for different transactions and accounts and these formsare
numbered for convenience.
Book of Forms—All accounts and transactions are
kept and recorded in prescribed formsas
specified in Financial Hand Book Volume VI or in Public
Works Account Code. Each Ofthese
ORGANISATION OF ENGINEERING 685
DEPARTMENT
account forms are given a number, and all the forms are
serially numbered and published in a book
namedas "Book of Forms" for ready reference. The form used states differ slightly
from one another, though the main outlines and principlesare by different P. W.D. has its own
,Book of Forms' where each form has been denoted by a same. Central
number. Most of the states follow the same
serial number forms as denoted by Central P. W.D.
Manual of Orders. Manual of Orders lays down clearly the orders of the Government
(GO.) on all questions, and rules regarding the department concerned. The Manual of Order is a
guideto the rules under which the department is to function and to discharge its various duties.
Each Government department has its own Manual of Orders.
Manual of Public Works Department deals with the departmental organisation, Service rules.
GeneralProcedure and rules to be followed, Classificationof works and rules regarding designs
and estimates of work, Rules regarding initiation and execution of works, Rules regarding
Government buildings, Rules regarding accounts, budget. etc.
Public Works Manual of Orders (U.P.) consists of three volumes. Volume I contains rules as
mentioned above, Volume Il contains Appendicesgiving details and classifications of the rules
given in Manual of Orders Volume I, and Volume Ill is meant for Manual of Forms as mentioned
in Manual of Order Volume I. (In fact Volume Ill has not been published separately.)
Budget. —-Budget means an annual financial statement of the anticipated receipts and
expenditures. Budget estimate or statement of annual receipts and expenditures in the form of
demandis prepared under different prescribedheads of accounts and submitted to the Legislature
before the beginning of the financial year, where it is voted or granted. Expenditure can be incurred
only under a grant voted by the Legislature on the concurrence (Expenditure sanction) of the
Finance department. The budget grant is also known as Budget allotment.
Budget is prepared by the Finance Department on the basis of the statements and materials
furnished by the departmental officers and administrative departments of the Secretariat. It is theu
presentedto the Legislative Assembly. After the grants have been voted, a Bill to provide for the
appropriation out of the Consolidated fund of all moneys required to meet the expenditures is
introduced in the Legislature. When the Appropriation Bill is.passed by both Houses of the
Legislatureand it has also received the assent of the Governor, the amount shown in the budget
grantcan be expended during the financial year.
In Public Works Department, Chief Engineer prepares the annual budget statement after
collecting informations and statements from the Superintending Engineers and Executive
Engineersand then submits to the Secretary to P. W.D. who after scrutiny sumbits it to the Finance
Department.
Budget Manual Budget Manual contains rules framed for the guidance of the
departmentalofficers and departments of the Secretariat in regard to the budget procedure in
generaland in particular to the preparation and execution of the annual budget estimates and the
SUbsequent control over expenditure to ensure that it is kept within the authorised grants or
aPpropriation.These rules also regulate functions of the Finance Department.
WORKS
For any original work, the EngineeringDepartment prepares a proposal on the basis of
Preliminaryestimate, from the requirements and informations supplied by the Department
proposal with
Concerned.The Department after due consideration approves the respect to the work
Department. As
and fund, and convey their approval or administrative sanction to the Engineering
proposal and will
an example, for a hospital building the Medical Department will first initiate the
preliminary estimate
ask P. W.D. for preparing a preliminary estimate. The P. W.D. will prepare the
which shall be formally abproved by the Medical Department.
surveying,
The Engineering Department then prepares the detailed estimate after necessary competent
preparing plan and designing.The detailed estimate is then technically sanctioned by the
the Assistant
authority of the EngineeringDepartment. The detailed estimate is prepared byEngineer. The
Engineer with the help of the Overseers and with the guidance of the Executive if
estimate is then checked by the computer and technically sanctioned by the Executive Engineer,
within his competence, or otherwise sent to the higher authorities for technical sanction.
On sanction of the estimate technically and on allotment of fund the execution of the work is
to the
taken up. The contract is arranged by inviting sealed tenders, and entrusting the work usually
lowest tenderer.
For different types of estimates, etc. Chapter 10, pages 448-454may be referred.
Classification of works according to their nature.—The works according to their nature are
classified under the two main classes as original work and repair or maintenance work .
Original work.—The original worb may be of different types :—
(1) Entirely new construction as construction of new building, bridge, road, damp, project,
etc.
(h) Additions and alterations to the existing works will increase the value of the property as
—Addition of room or rooms, conversion of verandah into room, dividing a big room into
two rooms, etc.
(ih) Special repairs for renovation or for thorough repairs of the damaged work—as changing
of roof, changing of floor, changing of doors and windows, etc.
Repair work.—The repair works may be of the following types :—
(1) The repairs required to maintain the work in proper condition as annual repairs to
buildings, roads, etc., as—Annual repairs, white washing, colour washing, etc.
(h) Minor additions and alterations, within certain monetary limit (say Rs. 200.00), which will
not increase the value of the property as—opening a door, •providing sunshades, providing
shelves, etc.
(iil) Special repair, Monsoon Damage repair, etc.
Classification of works according to their cost. — With respect to the cost, the original work is
classified as Major work, Minor work and Petty work.
Major work.—The work costing more than Rs. 2 lakhs is termed as Major work, and the
estimate for such work is knownas Major Estimate.
Minor work.—The work costing more than Rs. 50,000.00but not exceeding Rs. 2 lakhs is
known as Minor work and the estimate for such work is known as Minor F,stimate.
Petty work.—-The work whose cost does not exceed Rs, 50,000.00 is known as Petty work and
the estimate is known as Petty Estimate.
PROCEDURE FOR WORKS 6C7
According to the C.P. W.D. Account is

termed as Major work and Major estimate, Code, the work costing more than Rs. 75,000.00
termed as
and the work costing up to Rs. 75,000.00is
Minor work or Minor estimate.
DIFFERENT TYPES OF REPAIRS WORK

Annual repair or maintenance work
are repaired and
maintained in proper condition. The normal work).—All works and structuresunder A.R. work.
(A.R.
repair works done annually, come
All buildings are white washed, colour
washed and repaired for minor repairs once in every
year. For annual repair of building I to 11/2per
cent of the original constructional cost of the whole
building is provided. A.R. work is usually done by contract by inviting tenders or quotations%For
maintenance and repair, money is allotæd in the budget under Annual Repair and maintenance
Head, Annual repair works are executed by the departments concerned as — Medical department
buildings are maintained by the Medicaldepartment, Police department buildings are maintained
by the Police department, etc.
Quadrennial repair.—Besides annual repair work of white washing and colour washing, every
fourth year special repair works are done for thorough repair as repainting of doors and windows,
patch repair of plastering, etc. Specialrepatr work everytourth year ISknown as Quädrenmal
Repair.
Special repair (S.R.).—Special repair work consist of renovations or renewals of structures or
damaged works. It generally consists of renewal of floor, roofs and other items of work involving
replacements occurring at long intervals. Special repairs also comprise minor improvements in the
building, etc. Repair of monsoon or flood damage works also come under special repair work.
Repair works are usually carried out by invitingtenders or quotations through P.W.A. or
Works Order or Contract Agreement.
Contract.—Contract is an undertaking by a person or firm to do any work under certain terms
and conditions. The work may be for the construction or maintenance and repairs, for the supply of
materials, for the supply of labour, for the transport of materials, etc.
Contractor.—The term contractor means a person or firm who undertakes any type of
contract. Usually, this term is confined to the contractors engaged for the construction or execution
of works of repairs.
Tender.—Tender is an offer in writing to execute some specified work or to supply some
specified articles at certain rates, within a fixed time under certain conditions of contract and
agreement, between the contractor and the department or owner or party. The construction of
work is usually done by contract. Sealed tenders are invited and the work is usually entrusted to the
lowest tender. While inviting tenders the bill of quantities, detailed specifications, conditions of
contract and plans and drawings are supplied on payment of the requisite cost to the contractors
who tender or quote their rates.
Earnest money. While submitting a tender the contractor is to deposit a certain amount.
as earnest money as guarantee of the tender.
about 2% of the estimated cost, with the department, refuse to accept the work or run away
This amount is for a check so that the contractor may not
refuses to take up the work his earnest money is
when his tender is accepted. In case the contractor has not been accepted is
tender refundable. The
forfeited. Earnest money of the tenderer whose cost of works and is as follows :
amount of earnest money depends on the estimated
Rs. 100.00for works above Rs. 2,000.00 Rs.
Rs. 50.00 for works up to Rs. 2,000.00,
5,000.00to ks. 10,000.00and Rs. 100.00for every
5,000.00,Rs. 200.00 for works above Rs.
Rs. 5,000.00or part thereof above Rs. 10,000.00.
Earnest money should be in cash or encashable at any time. Earnest money maybe in the form
of deposit in Treasury or State Bank or other approved Bank or Government security, or Savings
Certificate or Post Office, Savings Pass-Book or cash Certificate, pledged to the Executive
Engineer.
Security money. — On acceptance of the tender, the contractor has to deposit 10% of the
tendered amount as security money with the department which is inclusive of the earnest money
already deposited. This amount is kept as a check so that the contractor fulfils all the terms and
conditions of the contract and carries out the work satisfactorily according to the specifications and
maintain progress and completes the work in time. If the contractor fails to fulfil the terms of
contract his whole or part of the security money is forfeited by the department. The security money
is refunded to the contractor after the satisfactory completion of the whole work after a specified
time, usually after one rainy season or six months of the completion of the work.
Instead of collecting the whole of security money in one instalment before starting the work,
this can be collected gradually by deducting from the running account bill of the contractor.
Usually the earnest money is taken as part of the security money and the balance amount of the
security money is collected by deduction from the running account bill of the contractor at 10%of
every running bill, up to the extent of 10 per cent of the total cost of whole work.
Arrangingcontractor. Contract for a work is arranged by inviting sealed tenders, by
issuingtender notice, specifying earnest money, security money, estimated cost, date and tinhefor
the submission of tenders, etc. One month's time should be given for the submission of tenders for
work whose estimated cost exceed Rs. 20,000.00.For urgent work shorter notice may be given but
reason for short notice should be kept in record. Tenders are opened at the specified date and time
by the officer inviting tenders or by his authorised agent, in presence of the contractors or their
agents, and the tenders are serially numbered, and signed by the officer opening the tenders; and the
rates are read out and a comparative statement is prepared. The tenders together with comparative
statement with the recommendation of the Assistant Engineer or Sub-Divisional Engineer or
Executive Engineer are sent to the competent authority for accepting the tender. Usually the lowest
tender is accepted but the lowest tender may not be accepted if the capacity of the contractor is
doubted or his record of previous work is not satisfactory, or due to other valid reasons. After the
tender is accepted and the contractor deposits the requisite security money, an order to start work is
given to the contractor, and all the tender papers are page numbered and indexed and a contract
bond or agreement is prepared and sealed and kept in safe custody.
Power of accepting tender.—The tenders can be accepted by different authorities according to
their power prescribed in financial rule. The following are the powers of different authorities for
sanctioned work
Chief Engineer Full Power.
Superintending Engineer Full Power.
Executive Engineer Up to Rs.
District Engineeror S.D.O. Up to Rs. 50,000.00
Assistant Engineer Up to Ry. 20,000.00
Tender notice. — Tender for work or supply are invited by issuing tender notice in prescribed
form. In the tender notice the following particulars are given .
(D Name of the authorities inviting tender; (h) Name of work. and its location;
(iil) Estimated cost; (iv) Time of completion: (v) Cost of complete set of tender forms and
PROCEDUREFOR WORKS 689
conditions;(VI) Date, time and place

of
money; (viil) Validity of tender, etc. tender, (vil) Amount of earnest money and security
Tender notice is posted in the
notice board of the department and for major work the tender
notice in brief is also given in the newspaper.
A typical tender notice inviting
tenders is given below. The blank spaces are to be filled up as
required
TENDER NOTICE
l. Sealed Tenders will be received up to
by the Executive Engineer A.M. P.M. on the of ..
Division for the following work
Name of work
Estimated cost Rs
2. The work must be completelyfinished to
within the satisfaction of the Executive Engineer
months from the date, of the order to commence the
work.
3. The Tender Form with complete sets of blank forms
of contract can be obtained from the
office of theExecutive Engineer Divisions at
day (except Sunday and holiday) from every
A.M. to P.M. at a charge of
per set.
4. Each tender must be accompanied by a deposit of Rs.
money. Such earnest money may be of the following forms as earnest
(1) Cash or Treasury Challan.
(h) Post office savings bank pass-book having the requisite amount in the
account, pledged to
the Executive Engineer.
(ih) Deposit Receipt of State Bank or other approved Bank pledged to the
Executive Engineer.
(iv) National plan loan or National Saving Certificate pledged to the Executive
Engineer.
5. The tenders will be opened at A.M./P.M. on the .
by the Executive Engineer or his authorised agent at the office at day 19....
6. Power is reserved to reject any tender or all tenders without assigning any reason
any explanation. or given
7. Unless the person, whose tender has been accepted, signs the contract and deposits
security specified within the
days, the earnest money deposited by him will be forfeited and the
acceptance of his tender will be withdrawn.
8. The tendered rates shall be for the complete work and shall include all quarrying
royalty, testing, screening, tools and plants, carriage of materials to site, removal and charges,
changes of
rejected materials, all taxes, income-tax, sales-tax, octroi charges, materials, labour, etc.
9. The tender rates will remain valid for a period of three months from the date of
tenders. opening
10. The quantities in the bill of quantities are approximate and liable to variation
cancellation for which contractor will not be entitled to any compensation. The quantities of or
item or items and the total cost may vary by 2()%for which rates shall not be altered. any
ll. The rate should be quoted In the bill of quantities, legibly both In figures and words.
Executive Engmeer.
Division.
DIFFERENT METHODS OF CARRYING OUT WORK

The following are the different methods of carrying out work :
(1) Employment of daily labour on Muster Roll; (il) Piece Work Agreement; (ih) Work
order; (iy) Lump sum contract; (v) Lump sum and Schedule contract; (VI) Scheduled contract or
item rate contract; (vil) Labour contract; (viil) Cost plus percentage contract.
Daily Labour—Muster Roll System.—Work may be executed departmentally by employing
daily labour, as masons, coolies, bhisties, carpenters, etc. The materials required for the
construction as bricks, cement, sand, lime, surkhi, timber, steel, etc., and tools and plants required
for the operations, are got issued from the store by indent or purchased directly chargeable to the
work. The attendance of the labourers is kept in Muster Roll (Form 21) by the overseer pr by his
authorised agent as work-supervisor, mistry, mate, etc. The attendahce of labour is checked, and
intialled by Assistant Engineer or Sub-Divisional or Divisional Engineer frequently during their
inspections. The labourers are paid weekly, fortnightly, monthly or at the completion of work
according to the requirement. When the muster roll is closed for payment the works done during
the period are measured and entered in the measurement book and the Muster Roll is completed by
the overseer showing the amount payable to each labourer and total amount payable, and the
quantity of works done. The Muster Roll is then submitted to the Assistant Engineer or Sub-
Divisional Engineer, or Executive Engineer who gets it checked by the clerk and then gives pqssed
or pay order. A Temporary Advance or Temporary Imprestby cheque or cash for the total amount
is then issued to the overseer or the Assistant Engineer who then disburses the wages to the labourer
and signs against each payment. The account of the payment is maintained in Cash Imprest
Account (Form 2) by the disburser in duplicate, and one part together with Muster Roll is
submitted to the Divisional or Sub-DivisionalOfficers where it is In the monthly
account. Other part of the Imprest account is kept with the disburser as his office copy. The uhpaid
wages, if any, are recorded in a Register of Unpaid Wages, and the amount is deposited in the cash
of the Sub-Divisional or Divisional Office, which is kept in deposit account. The amount of unpaid
wages may be drawn and paid to the labourer on Hand Receipt, Form 28 when required.
Temporary advance account (Imprest Cash Account) should be closed as early as possible.
The maintenance and repair york of roads and canals are usually done by gangs of daily
labourer.
For keeping imprest cash account, the amount received should be entered as soon as it is
received with date and manner of remittance, cash or cheque number, etc. The disbursement should
be entered in order of payment as they are made day-to-day. Each voucher should be serially
numbered as imprest holder's voucher number and entered in the imprest account. On the back side
of the imprest account form there are columns for the 'abstract of charges' where the name 01the
different works to which chargeable and the amount chargeable are entered. (See also Imprest in
later pages.).
Muster Roll (M.R.) — The Muster Roll consists of two parts
Part I. — Nominal Roll where daily attendance are recorded. In this part there are column
and spaces for the names of the labourer, designation, father's name, dates of attendances, rates•
total amount due for each, total amount due for whole, signature of the person taking attendance'
signatue of the officer making payment, etc., and these columns are duly filled up. Fines if inflicted
on the labourer is recorded in Part I. Muster Roll should never be made in duplicate and entries
should be made in such manner (with ink) that it may not be possible to interpolate or to alter them•
The names of the labourer are grouped according to classes as masons, mazdoors, carpenters,
DEPAR TMENTAL PROCEDURE FOR WORKS 691
part. Il. — Details of quantity of work done by the labourer and

the progress of work are
recorded in this part. Details of measurement are taken and entered in the measurement book and
an 'Abstract of Quantities' is prepared sub-headwise and this 'abstract of quantities' is recorded in
Part Il of the Muster Roll giving reference of M.B. If the work is not susceptible to measurement
(not measureable) a remark to this effect should be recorded in this part. (See M.R. Form in page
692).
Unpaid wages are recorded in a Register of Unpaid Wageswhich is maintained in the
Divisionalor Sub-Divisional Office. The subsequent payment of unpaid wages is made on Hand
Receipt, Form 28, and a note of the payment being kept in the Register of Unpaid Wages against
the original entry, as well as in the relevant Muster Roll.
Previously, Muster Roll is used to consist of three parts. Part I—Nominal Roll, Part Il—
Registerof arrears of wages and Part Ill—Details of work done. But this has been revised to
consistof two parts vide C.P. W.D. Code of Accounts. In the Muster Roll Form the account of
unpaid wagesis kept in Part Il of the Muster Roll.
Rules for preparation of Muster Roll. —-The Muster Rolls are prepared and dealt in
accordancewith the following rules :—
(l) One or more muster rolls may be kept for each work, but M.R. should not be prepared in
duplicate. It is permissible to keep one M.R. for labourers employed on several small work in near
about places.
(2) Labourers may be paid more than once in a month, but separate M.R. must be prepared
for each period of payment.
(3) The daily attendance and absence of labourers and fines, if any, imposed on them should
be recorded in ink daily in the M.R. so that the calculations may be done correctly and it may not be
possibleto temper with the attendance and entries and classification of cost on works and
sub-headsof works may be kept separately.
(4) After a M.R. has been passed, payment should be made as quickly as possible, and each
Payment is initialled and dated by the paying officer. If any item remains unpaid the details of such
itemsshould be recorded in the Register of unpaid wages.
(5) The amount of unpaid wages is deposited in the cash and the amount is kept as deposit.
The amount may be paid later on Hand Receipt —-Form 28 duly signed and a note of payment is
enteredin the Register of unpaid wages against the original entry.
Lebour Report.--For large work or a group of works which is done through daily laboure a
Consolidated labour report showing the labourers employed day-to-day is repared by the overseer
from the Muster Roll in a prescribed form and is submitted daily to Re S D.O. or Executive
Engineer for control and check. The report shows the name for the work, the number of each class
Oflabourer employed on each work, the rate of wages, and the approximate quantity of work done.
The labour report is compared with the M. R. as soon as it is received in the S.D.O. or Divisional
Office and discrepancies, if any, are investigated and necessary action taken. Labourre ort form in
dUplicate in a book form, one copy is submitted and the counterpart is retained by t e overseer.
Labour Report Form is given below
Labour Report
Daily report of the day of 19
Labour No. Approx.

work on which Class of labour of each Rate quantity
employed of work done
Signature Date..
Form 21..Muster Roll

Cash Book Voucher No.... Date
Name of work
Part I—NominalRoll
Desi- No. Name Father's Dates..... onth Total Rate Amount Dated
gnation Sl.No.) grouped Name P. Rs. P. initial
Descri- according of
ption to paying
classes officer
DailyTotal
mual o person marking dally
attendance
Initial of Inspecting Officer
Passed for Rs (Rupees Signature . Rank
Grand total of this muster roll

Deduct—Payment not made as per details transferred to
register of arrears
Total amount paid in words Rupees
Date Signature ... Rank
Pan Il—DetaiIsof measurement of work done by this labour employed as per this Nominal
muster roll in cases in which the work is succeptible to measurement.
Description of work Quantity Deduct as shown on Balance

(Grouped sub-headwise) the last muster roll
Measurement of taken on ( date Signature Rank .

Measurement Book No page.. . Date ..
DEPARTMENTAL
PROCEDURE FOR
WORKS 693
Piecework Agreement Form

District..
Name of work..
Division....
I hereby agree to execute
accordance with the conditionsthe undermentioned descriptionof
ExeucUve Engineer/ su b-divisionalnoted below in considerationof
work b'! an'] il
Officer....... Division payment being made'
for the quantity of work executed at
the
Name of work Number Class and descriptionof
of item work Unit of Rate of
to be executed
alculatio payment
N.B.—Piecework is that which involves the payment for the work done at the
stipulated rate
only without reference to the total quantity or time.
Dated Signature of Party making tender (contractor)
Witness Residence
Accepted by me (Signature).
ExeuctiveEngineer Sub-divisional Officer.. Divisioc
CONDITIONS
(I) The pieceworker would carry on the work with due diligenceand in workman like manner.
He would use the best available materials subject to the approval of the Executive Engineer Sub-
Divisional Officer whose decision as to the rate of progress and quantity of work or material would
be final.
of work on its completion or termination of
(2) Payments would be made after measurement
may be made at convenient intervals, usually
the agreement. In works of long duration, payments
once a month.
Engineer/ Sub-Divisional Officer may-put an end to this agreement at his
(3) The Executive
option at any time. Sub-DivisionalOfficermay
work or materials, the ExecutiveEngineer!work rejected and materials
(4) In the case of bad deducting the value of the
remove the same anß have them replaced, may think proper from any amount due or that may
as he
removed, or the cost of replacing the same
become due. pieceworkunder the
pay any,compensationto any of thelater
(5) If the Government have to amount would be recoveredfrom the
Workmen's Compensation Act, this the work is completed,
the
terminated before its completion if the piecework
(6) When the-agreement is materials required for
over the must remove the materials from the site
SUb-Divisional Officer would take valuation, he
accept the expense.
at his
accepts his valuation. If he does not would be removed
OfWork within 14 days otherwise they
Piece Work Agreement (P.W.A.) — P. W. Agreement is that where only rates are agreed upon
without reference to the total quantity of work or time, and that involves payment of work done at
the stipulated rate. Small works or piece-work up to Rs. 2,000.00may be cartied out through
contractors by Piece-Work Agreements. The P. W. Agreement contains only the descriptions of
different items of works to be done and the rate to be paid for but does not provide the quantities of
different items to be executed nor the time within which the work is to be completed. Detailed
specifications of the different items of work to be done are however included in the P. W. Agreement
and the total cost of the whole work to be done is also mentioned. Contractors have to arrange all
materials, labour, etc., required for the execution of the work, P. W. Agreements, are not contracts
in the true sense, there is no penalty clause and no security money, and the department may
terminate the work at any time they like but a notice specifying the date of termination should be
served to the piece worker. Separate agency may also be engaged chargeable to the contractor to
complete the work if the contractor does not carry out the work satisfactorily to the specifications
or delays the work or leaves the work incompleteor uses bad materials. Urgent small works are
selected by taking quotations. Rates of different items should be within schedule of Rates or within
sanctioned estimated rates. Payment is made on the measurement of the work actually done. (See
P. W. Agreement Form in page 693.)
Under special circumstances work up to Rs. 7,500.00can also be executed by P.W.A. by the
Executive Engineer but reasons and urgency should be mentioned in the agreement.
Procedure for Terminating Piecework Agreement. — If the agreement is terminated before
the work is completed, a notice specifying the date of its termination, is served on the piece worker
and a receipt obtained. If materials at site are to be taken over, they are on no account used until the
valuation statement has been accepted in writing by the pieceworker.
Work Order. — Small work up to Rs. 2,000.00may be carried out by Work Order. This is a
contract and specifies the approximate quantities of different items of work, detailed specifications
of each item of work, time for completion of the whole work, penalty that will be imposed for not
fulfilling terms and conditions, etc. Payment is made on the measurement of the work done and 10
per cent of the bill amount is deducted from the running account bill of the contractor as security
money which amount is refunded in the final payment on the satisfactory completion of the work.
Debitable agencycan be engaged for bad work or for unsatisfactory progress. Contractors are
usually selected by taking quotations. (P. W. Agreement is used in P. W.D. and Work Order is used
in Irrigation Department.)
CONTRACT SYSTEM
In contract system the work is got done through contractors who arrange all material required
and employ the workers required for the completion of the work in time. A contraet agreement is a
bond, the contractor and the Department are bound by the ter,rnsanß conditions of the contra ct•
The contract agreement stipulates the quantities of works and rates,the detailed specificationsOf
various items of work to be done, the time limit within which the whole work shall have to be
completed and various other conditions. Contracts are usually arranged by inviting sealed tenders
and entrusting the work to the lowest tender usually.
Lump Sum Contract. — In Lump-Sum Contract the contractor undertakes the execution or
construction of a specific work with all its contingencies, to complete it in all respects Withina
DEPARTMENTAL PROCEDURE FOR
WORKS 695
specified time for a fixed ampunt. The detailed specification of all items of works pertaining to the
wholework, plans and detailed drawings, and deposit of 10%security money, penalty, progress and
other conditions of contract are included in the contract agreement. The general specification and
descriptionsof different part of the building with dimensions where required are included. The
quantitiesor schedule of different items of work are not provided, the contractor shall have to
complete the work as per plan and specification, within the contract fixed sum, within a fixed time
irrespective of qualities of different items. On completion of the work no detailed measurement of
different items of Work is required but the whole work is compared and checked with plans and
drawings.
Lump Sum and Schedule•Contract. This is similar to lump sum contract but the schedule
of rates is also provided in the contract agreement. In this system the contractor undertakes the
execution or construction of a particular work at a fixed sum within a specified time as per plans
and the detailed specifications and conditions, and the schedule of rates for various items of work
are also provided which regulates the extra amount to be paid or deducted for any additions and
alteration. In this case also no measurement of various items of work involved in the original work
is required, but measurement of extra items only shall have to be taken. The original work shall
howeverbe checked and compared, other conditions of contract are included in the contract
agreement.
Schedule Contract or Item Rate Contract. — In schedule contract, the contractor undertakes
theexecution or construction of a work on the item rate basis. The amount the contractor is to
,receivedepends upon the quantities of various items of work actually done. The contract agreemen
includesquantities, rates and amounts for various items of work and the total amount of contracu
(Billof quantities with rate, amount and total amount), plans and detailed drawings, detaildd
specifications and deposit of 10% security money; penalty, progress, date of completion and other
conditions of contract. The payment to the contractor is made by detailed measuremgnt ofdifferent
itemsof work' actually don by the contractor. The system is used for all works,
of the
Item tate contract may also be a percentage above or below the printed schedule of rates
department.
contract document.
Documents of contract or agreement are same as given in page 696 under,
Condition of Contract. — General conditions of contract are as follows
P. and all other
Rates are for complete work including materials, transport, labour, T. and
agreements necessary.
or this amount may be
Contractpr shall deposit 10% of the estimated cost as security money, shall have to
collected gradually from the running account bill of the contractor. Contractor
progress. If he fails in
completethe work by a specified date and have to maintain a monthly
compensation or penalty
maintaining the progress or completing the work in time he is liable for by the competent
and part or whole of the security money may be forfeited. Time may be extended
account payment shall
authority on written application of the contractor on valid reason. Running
The cost of materials
have to be made to the contractor from time to lime as the work progress. shall have to be done
issued to the contractor shall be deducted from the first running bill. Work
is liable to be dismantled
nrictly in accordance with specifications, drawings and orders; bad work satisfactory, a separate
or contractor is liable for compensation or penalty. If the progress is not may be terminated
debitable agency may be engaged chargeable to the original contract. Contract
money may be forfeited.
for bad work, unsatisfactory progress, etc., and part or full security design If suth alterations
COntractor shall have to execute the work as per alteredspecification and
contract, shall be paid
are done by the competent authority, Extra items which are provided in the tools and plants, the
for all
as per current schedule of rates, The contractor shall have to arrange
work shall be open for inspection, work should not be sublet, contractor shall have to pay wagesto
the workers as per the rates of the wages of locality. Compensation to the workman shall be paid by
the contractor for any accident or damage. For any claim or dispute the decision of the
Superintending Engineer shall be final.
All taxes, royalties, etc., shall have to be paid by the contractor which are included in the rates.
Labour camp shall have to be maintained and other amenities to labour shall have to be provided.
Contract agreementbinds both the contractor and the department legally. Contractor's
responsibilityis to observe the rules, regulaionsto the department and to complete the work
according to the specifications plans, designs and instructions and in time and npt to abandon the
work in the middle. Department's requirementis to see that the work is done as per plans,
specifications, designs, etc. and progress of the work is maintained and the whole work is completed
in time.
CONTRACTDOCUMENT
Beforethe work is given out on contract an agreement or bond is prepared. The following
documents shall be attached to the contract agreement or bond which should be duly endorsed and
sealed. Each page shall bear the signature of the contractor and the accepting authority and all
corrections shall be similarly initialled :
1. Title page — having the name of work, contract bond number, etc.
2. Index page — having the contents of the agreement with page references.
3. Tender notice — giving brief descriptions of the work, estimated cost of work, date and time
of the tender, amount of earnest money and security money, time of completion, etc.
Earnest money, usually 2% of the estimated cost, is deposited along with tender.
4. Tender form — giving the bill of quantities, contractor's rates, and total cost of
works, and time for completion, progress of works, security money, penalty clause,
etc.
5. Bill ofquantities or schedule of quantities giving quantities and rates of each item of work
and cost of each item of work and the total cost of the whole work.
6. Schedule of issue of materials giving list of materials to be issued to the contractor with
rates and place of issue.
7. General specifications — specifying the classi and type of works in general.
8. Detailed specifications — of each item of work, and of-each material to be used in the
work.
9. Drawings complete set of drawings including plans, elevations, sections, detailed
drawing, etc. and site plan, all fully dimensioned.
10. Condition of contract -4. containing the terms and conditions of contract in detail. The
conditions specify the following .
0) Rates inclusive of materials, transport, labour, T. and P. all other agreements necessaryfor
completion of work, (h) Amount of the security money, (iil) Time for completion Of the
work, (iv) Progress to be maintained. (v) Penalty for unsatisfactory and bad work, for
697
DEPARTMENTALPROCEDURE FOR WORKS
running
failurein maintainingprogress, for delay in completion, (VI) Mode of•payment, of
account payment. final payment, security money refund, (vil) Extension of time limit
contract, (vih) Rules for employment of debitable agency, termination of contract,
items
(ix) Minimum wages to labour, compensation to labour, (x) Authority deciding extra
and contractors claims, etc.
11. Special condition — depending on the nature of works, regarding taxes, royalties, which are
included in rates, labour camp, labour amenities, compensation to labour in case of
accident, etc.
Labour Contract. — In labour contract the contractor undertakes contract for the labour
portion. All materialsfor the constructionare arrangedand supplied at the site of work by the
department or owner, the labour contractor engages labour and gets the work done according to
specifications.The contract is on item rate basis for labour portion only and contractor is paid for
the quantities of work done on measurement of the different items of work at the stipulated rate in
the contract agreement. Materials for scaffolding, centering and •stuttering and other similar
materials are supplied by the department 'or owner; contractor may also use his own materials For
scaffolding, centering and shuttering, etc., if provided in the agreement. Contractor uses his own
tools for working, but plants and machineriesare arranged by the department Or owner. An
agreement with all conditions of contract, rates, bill of quantities, etc., is prepared before the work
is given out to the contractor. This systefn of Contract is not generally adopted in the Government
department. Private buildings are however constructed by labour contract systemßhich is less
troublesome.
Cost plus precentage contract. --- In this system contractor is given certain percentage over
theactual cost of the construction as his profit. Contractor arranges materials and labour at his cost
and keeps proper account and he is paid by the department or owner the whole cost together with
certain percentage, say 10%as his profit as agreed upon beforehand. An agreement is prepared with
all conditions of contract in ad€ance. In this case proper control in the purchase of the materials
and in labour shall have to be exercised by the department or owner.
Labour engaged through contractors. Normally, labourer should not be engaged and paid
through contractor. In the case of emergency when labourers are not available directly and the
work is required very urgently, labourers may be employed through contractor. In such case if
possible,the quantifies of work done should be determined by measurement at the completion of
the work and the contractor paid at suitable rates on the measured quantities. But if this method
is
not practicable, it is premissible to pay thecontractor on the basis of number of labourers employed
day-to-day at current rates a profit or commission being included in the rate or paid separately on
lump sum or percentage basis. When payment on measured work is not possible a record of
number of labourers employed day-to-day should be kept by the overseer incharge and a the
SUbmittedto the Assistant Engineer or Executivg Engineer to enable him to keep a check on report
work and expenditure and to deal with the contractor's claim. the
Penalty. Penalty is a sort of fine for non-fulfilmencof terms of contract. Every

contract
usuallycontains certain provisions for penalty for breach of terms and conditions of contract
not maintaining the progress, for delay in completion, for bad work. etc. The penalty may as for
sum per day, or a certain percentage of the estimated cost up to 10%, etc. be a fixed'
COmpensationfor delay in completion. Contractor is liable to pay as

penaltyan amount equal to 1%,of the estimated cost of the work (cont' acted compensation
amount) or such
or
Smalleramounts as the Executive Engineeror the competent authority may decide
for every day
that the work remains uncommenced or unfinished after the due date. The maximum limit of
penalty is 10%of the total contract amount.
Liquidated Damages. — It is a fixed stipulated sum of penalty by the contractor or having no
relationship with real damage. It is usually exorbitant and fixed per day varying from Rs. 50.00to
Rs. 100.00per day for the excess period taken for the completion of the work than that specifiedin
the contract.
Unliquidated Damages. —-This is known as ordinary damages having relation with the actual
damage done. It will increase or decrease according to increase or decrease in the damage, for the
non-completion of the work within due date of completion, or for not maintaining progress as per
condition of contract.
Extension of Time. — The Executive Engineer or competent authority may grant the
necessary extension of time for valid reasons if the contractor applies for extension of time within
the time. Reason may be the materials, labour, etc., not being available, bad weather conditiqn,
land not available in due time, etc. The contractor should apply for extension of time before the due
date of completion as provided in the contract agreement.
Termination of Contract. — The contract can be terminated by the Executive Engineer or by
competent authority in default or bankruptcy of the contractor and penalty may be imposed as per
terms of the contract agreement. If the contractor does not fulfil the terms and conditions of
contract as—ifhe leaves the work, if he does not maintain progress, if he does not observe the rules,
instruction, etc., the contract agreement may be rescinded and all of his security money be
confiscated or penalty up to the extent of 10%of the estimated cost may be imposed on the
contractor. For termination of contract due notice shall have to be served on the contractor.
Debitable Agency. — This is an agency which is employed to execute a work or part of a work
at the cost of a contractor who fails to complete or to show unsatistactory progress of the work IThe
debitable agency may be in the form of daily labour or another contractor and may be employed by
giving proper notice to original contractor and the whole cost which is usually higher, is debited or
charged to the original contractor.
Measurement Book (M.B.). — The measurements of all works and supplies are recorded in
the Measurement Book Form No. 23 and payment of all works and supplies are made on
of measurement recorded. The measurement books are very important account records. the basis
Form 23—Measurement Book
Particulars Detail of actual measurement

Contents of area
No.
All measurement book are numbered serially and a register is maintained in the divisional
office showing the serial number of each book, the names of the sub-divison or officer to whom
issued, the date of issue, the date of return and remark. A similar register is maintained in the
sub-divisional office showing the names of the officers, to whom issued, date of issue, date Of
return, etc.
Points to be observed in recording measurement. -—The measurements are recorded by the
executive or Assitant Engineer; or sectional officers (overseers) to whom measurement books have
been issued for the purpose. The measurement of the works are taken accurately and recorded
neatly for the different items of works for the respective units.
DEPARTMENTAL
PROCEDURE FOR WORKS 699
For the supplies Of materials, the

quantities
applicable and recorded in the measurement book.received are measured, weighed or counted as
The description of items of works or supplies
should be clear so that there may not be any ambiguity.
Before taking measurement the overseer
should
specifications provided in the contract agreement. make himselffamiliar with all conditions and
Measurementsshould be taken with correct
metallic tape, preferably with a steel tape.
All measurements should be recorded in
ink directly in the measurement book and nowhere
else. Entries with indelible pencil is admissible but
the pencil entries should not be inked over. The
entries in the content or area column should be made in ink after calculations. No entry
should be erased if a mistake is made it should be corrected bynecessarycrossing out and inserting the
corrections, and the correction thus made being intialled and dated. 'When any measurement are
cancelled, the cancellations must be supported by the initial of the officer ordering cancellation or
by a reference to his orders initialled by the officer who made the measurements, the reason for
cancellation being also recorded. A reliable record is the object to be aimed at; as it may have to be
produced as evidence in the Court of law. Measurements should be taken in presence of contractor
and his signature should be taken at' the bottom of the measurements.
The pages of the measurement book are machine numbered. Entries should be recorded
continuously and no blank pages left or pages torn out. Any pages left blank through mistake
should be cancelled by diagonal lines and cancellation being initialled and attested and dated.
Separate measurement books should be used for the works done by the contractor and by the
departmental labour.
Each measurement book should be prövided with an Index of the contents ofdifferent entries
at the space provided at the beginning, which should be kept up-to-date. If a measurement book is
used by a number of officers the name of the different officers should be recorded at the beginning
Ofthe measurement book. The checking of the measurement by officers should also be recorded at
the beginning at the space provided for this.
to the higher authorities.
Loss of measurement book is a serious matter and is to be reported be
the fact should reported to the S.E.
When a measurement book cannot be traced for a month investigated and suitable
of loss is fully
who has to take suitable action in the matter. The cause
action is taken if anybody is found responsible. If it cannot be traced within 6 months an
report and explanation should be submitted
application for sanction to write off together with full
to the C.E. and the matter reported to the Government.
with the following entries so that each entry can be
Each set of measurement should commence
identified.
should commence with the following entries
1• In case of bills for work done the measurement
Agency by which
work as given in the estimate, (b) Situation ofthedate of contract,
Full name of piece work
(a)
work, or daily labour, with number and
executed, i.e., contract, piece Date of written
work, (t) Date of.
agreement, etc., (d) Name ofcontractor,(e) Date of measurement, (h) Number of measurements,
actual completion of work if complete, (g)final. In case of running account bill, the reference to the
i•e•, 1st, 2nd, 3rd, etc., or final or first and book number and page number should be recorded.
last set of measurement with measurement. should commence with following
ofmoterigls the measurement
In case ofbills for the supply of agreement or order,
contractor, (b) Number and date direct issue to work with the
(a) Name of the supplier or for stock, (h) Purchases for
(c) Purpose of supply Purchase
700 ESTIMATINGAND COSTING
name of work as given in the estimate, (iil) Purchases for issue to contractor with the name of work
as given in the estimate, (d) Date of written order to commence supplies, (e) Date of actual
completion of work, if completed, (f) Date of measurement, (g) Reference to the previous
measurement in case of running account bill, number of measurement as 1st, 2nd, 3rd or final or
first and final.
At the end of each set of measurement, dated initial of the person making measurement should
be made. A suitable abstract is then prepared which collects the total quantities of each item of
work relating to each sub-head. If the work pertains to contract, the signature of the contractor
should also be taken at the end of the measurement as a token of his acceptance.
Preparation of Bill. — The bill for payment to the contractor is prepared from the abstract in
the measurement book. Before the bill' is prepåred, the entries in the M.B. are scrutinized by S.D.O.
or A.E. with respect to the description of items and quantities of work and calculation of quantities
are checked by the clerk. A certain percentage of measurement is required to be checked by S.D.O.
or A.E. The bill is prepared in prescribed form as applicable. The rate shall be entered in the bill or
in the abstract in M.B. by S.D.O. or A.E. Full rates or part rates are allowed according to the
quality of work. Usually, overseer, who record the measurement, is authorised to enter the rates in
M.B. After thorough checking and scrutiny the S. D.O. or A.E. give pay order in the bill and in the
measurement book and the payment is made by cheque by the disbursing officer.
After the payment is made, the bill is given voucher number and date and entered in the
account. The every page of M.B. pertaining to the measurement is crossed by diagonal lines in red
ink and on every abstract voucher number.and date are recorded.
Checking of measurement. — Certain percentage of measurement, taken by the subordinate
officers are required to be checked by S.D.O. or A.E. and E.E. to have proper control and cheek.
The percentage checking by different officers is as given below :
Percentage Checking by Executive Engineer, S.D.O. or A.E.—
By Executive Engneer By S.D.O. or A.E.
(1) In case of works carried out by contractor on item rate basis.
5% to 50% of measurement of each sub-division 25% of measurement
(h) In case of work done by the departmental labour,
7h% to 10% of measurement of each sub-division of measurement
The checking of measurementsshould be made promptly, usually within a period or lh
months of cornpletion of the work. During the checking of measurement, the person who have
recorded measurements should be present. On checking if the difference does not exceed 1%in case
of original work, 5% in case of repair works and 10%in case of earthwork, the entries should be
corrected and initialled. If the difference exceeds the abovementioned limits the measurement
should be taken by S.D.O. or A.E. In such cases the mdtter should be reported to the higher
authorities for taking suitable action.
Standard Measurement Books (S.M.B.). — A Measurement Book where the detailed
measurements of certain items of works of a building is recorded correctly in ink on the completion
a, of the construction, and the accuracy of which is certified by an Assistant Engineer, is known as the
Standard Measurement Book. The book is maintained as record, to facilitate the preparation of
estimate for periodical repairs and their execution. In case of annual white washing, colour
washing, etc., no detailed measurements need be taken, the contractor's bills are prepared and the
payments to the contractors are made on the basis of measurements in the Standard Measurement
STORES 701
Book. S. M.B. is checked every five years and

alteration if any are entered in the S.M.B. which is
known as quinquennial checking. The S.M.B. is
mainly used and maintenance
works. S.M.B. is used and maintained in the same manner for annual repair
as ordinary measurement book.
Record Drawing. --- Record drawings are those drawings,
which show the work as it has been
actually constructed. These are prepared as soon as the work
has been completed by the office-in-
charge for every new work or alteration of an existing work. They are approved by the Divisional
Officer and kept in record. Usually, the work deviates to some extent from the original plan and
design during execution and due to this deviation correct drawings are prepared on the completion
of the work. Subsequently if there is any change or alteration in the existing work, the original
record drawing is corrected.
STORES
The stores are procured by inviting tenders for the supply of the stores or materials on the same
principle as for works. The contractor shall have to deposit about 2% of the estimated cost as
earnest money with tender and 10%as security money inclusive of the earnest money on acceptance
of the tender. The contract agreement should contain the descriptions and specifications of the
materials to be supplied total quantities of each article to be supplied, places where to be supplied,
and the quantities to be delivered at each place, progress to be maintained and date and time by
which the delivery should be completed, and rates of the various materials inclusive of every
the
demand as transport, loading, unloading, stacking, taxes, etc. Penalty up to the extent of 10%of
to complete
work may be imposed on the contractor if he fails to obServe the condition of contract to
Materials should be according
the work of supply in time or to maintain the specified progress. contractor have to
and the
lt.e specifications, if not to the specifications, they shall be rejected
remove the rejected materials at his own cost.
through Stores Purchase
Manufactured article and machineries are uspally purchased
Department. (See Rate Contract, Page 705).
ordinarily mean any receipt that is unstamped, but in
Unstamped Receipt. — This term would ofstores and materials issued to the contractors or
the receipts
the public work account it is used for materials these receipts are taken from the contractor duly
of
other persons. At the time of issue affixing of the
are printed in triplicate in a book form and is taken in all
not stamped. These receipts
signed but (signature)
required. The contractor's acknowledgement
stamp in these receipts is not them are submitted to the Divisional Office along with monthly
the three copies and two(Formof on the
10). Recoveries of the cost.of the materials issued are based to. An
Abstract of Stock Issues is objected
be produced as a proof of the issue in case the recovery
receipt, which have.to given below :—
unstamped receipt form is
Unstamped Receipt
Name of work
Name of contractor Remarks
Rate Cost
Quantity
Sl. No. Name of materials s.
Received materials as above
Signature of issuing officer Signature of contractor

Name of contractor Date
Accounting Procedure of Stores. — The accounts of stores are based on the fundamental
principle that the cost of every article is ultimately debited to the final head of the account
concerned or the particular work for which it is required. In the case of materials, tools and plants,
road metal and other such materials, which are required for a specific work, such a booking is
possible immediatelyat the time of the acquisition. But in a number of cases, the purchase of
cement, steel, etc., required for general use, this is not possible. When it is not possible to debit the
cost to the proper head of account, the cost is debited temporarily to suspense head of account. In
such cases the cost is debited to the suspense head "Stock ". When the materials are issued, their cost
is charged to the specific head of account of work and suspense head cleared.
Distribution Statement. — Stock and tools and plants under the charge of an Assistant
Engineer or Sectional Officer are sometimes scattered at various places in the section. In such cases
the distribution of materials and article is required to be shown separately for each place. This
statement is known as distribution statement of stock or tools and plants as the case may be and is
prepared at the end of the Register of Receipts/ Issues—Form 8 in case of stock, and at the end of
the Yearly Register of Tools and Plant—Form 15 of the sub-division, when it is closed for the year
in the end of September, in case of tools and plants.
Suspense Heads. — Suspense heads are such heads, which are reserved for the temporary
booking of the transactions of the following nature :—
(l) When the final head of account, to which the cost is ultimately debitable cannot be
determined at once, e.g., in case of cost of stock procured for use for several works in progress.
(2) When materials have been received from a supplier or some other division and bills of the
same have not been received. In such cases the approximate cost of material is debited to work or
"Stock" as the case may be and credited to "Purchases", the last two being suspense heads. When
the bill is received, the cost is debited "Purchases" and payment made to the party concerned. This
procedure is followed every month to ensure the timely booking of the cost of materials received.
Failure to observe this procedure at the end of March may result in dapse of funds and present an
incorrect picture of the stock.
(3) To watch recovery of cost of materials on their sale and of other shortages, pending
adjustment by recovery or otherwise. In such cases suspense head "Miscellaneous P.W. Advances"
is operated upon.
Suspense Sub-Heads. Minor head 'Suspense' is divided into five sub-heads
(1) Purchases, (2) Stock, (3) Miscellaneous, P. W. Advances, (4) London Stores, and
(5) Workshop Suspense.
The rules mentioned in this chapter apply to all the classes of stores. There are however some
additional specific rules with regard to each of the classes mentioned above.
Classes of Stores. —-The stores are divided into the following classes
(1) Stock of General Store, (il) Materials charged direct to the works, (ill) Road Metal, and
(iv) Tools and plants.
The four classes of stores fall into two categories with respect to accounts, as given below :
I. Store charged to suspense —(i) Stock
(h) Materials charged direct to works.
Il. Store finallycharged of (iü) Road Metal.
(iv) Tools and plants.
703
STOCK
For convenience and quick execution of works each Division maintains stock of materials as
cement, steel, timber, fittings, etc., required for works from time to time. Materials from the stock
are issued to the works or to the contractors, cost recoverable, as and when required on an indent on
the stock. One Assistant Engineer or S. D. O. and one Oversear remain in-charge of stock. A store
keeper is also employed for all time work issue, receipt and recording. Stock account is maintained
in the Sub-Divisional Office and a separate account is also maintained in the Divisional Office.
Reserve Limit of Stock. — The financi#l limit up to which the stock material can be kept in a
Division is known as the "Reserve Limit of Stock" which is usually Rs. 50,000.00and fixed by the
Government. "Reserve Limit" can, however, be increased temporarily if required by a separate
sanction of the Government.
Issue Rate. This term denotes the cost per unit fixed on the articles of stock for the purpose
as calculating the amount creditable to the sub-head concerned of stock account when issued from
stock.
An issue rate is fixed for each article of stock on the basis of actual cost plus other expenses
including storage charges. The issue rate is fixed on the principle that there may not be ultimate
profit or loss in the stock account and the rate should include the actual cost of materials in
procuring, handling them, and storage charges. That is the issue rate should include the actual cost,
cost of transport, expenditure on workcharged establishment for handling and keeping initial
record expenditure on the custody of stock, watch and ward, expenditure on the maintenance of
stores godown or yard, losses for depreciation or wastage, etc. Issue rate is the rate of supply •at
stock godown plus the storage charges.
Sub-Heads of Stock—The account of stock articles is kept in "Suspense Heads of Account" as the
actual head of account is not known and when materials are issued, the "suspense head of account"
is credited and the work to which the materials are issued is debited. For the purpose of keeping
suspense account of stock, the articles of stock are classified under the following sub-heads :—
(5YFuel, (6) Painters
(l) Small Stores, (2) Building Materials, (3) Timber, (4) Metals,
Land Kilns, (10) Manufacture, and
Stores, (7) House Fittings, (8) Miscellaneous Stores, (9)
(Il) Storage.
are as given below
Different articles and materials under each sub-head
and nuts, battery cells, etc.
l. Small Stores. —eNails, screws, bolts
lime, bricks, A.C. sheets, etc.
2. Building Materials. -—Cement,
deodar, shisham, plywood, ballies, etc.
3. Timber. —-Teak wood, sal wood,
angles, M.S. bars, expended metal, barbed wire, manila rope
4. Metal. --- R.S. Joist channels
(wire rope), etc.
wood, etc.
5. Fuel. Steam coal, soft coke, char-coal. fire
paint, aluminium paint, lead paint, varnish solignum. etc.
6. Painter's Stores. ----Red oxide
handles, tower bolts, steel, windows, glass panes, etc.
7. House Fittings. -—Hinges,
S.W. pipe, humc pipe, bitumen, bleaching powder, empty bags,
8. Miscellaneous Stores.
empty drums, etc.
expenditure connecting departmental
cost or hire of land and other
9. Land Kilns. --- The the like arc booked under this sub-head.
kilns for brick and lime and
10. Manufacture. — The articles which are manufactured in the departmental workshops are
booked under this head.
ll. Storage. — Rent ofstore godown, maintenance cost of godown, salary ofchowkidar, etc.,
are booked under this sub-head.
Storage Charges. — This means expenditure incurred on store materials after the acquisition
of stores, on workcharged establishment employed on handling and keeping initial accounts, the
custody of stock and the maintenance of store godown or yards, etc., and added on a percentage
basis of the cost, so as to form part of the issue rate.
Supervision Charges. — This term is ordinarily applied to the charges which are•levied,in
addition to book value and storage charge (issue rates), in respect of stock materials sold or
transferred and are intended to cover such items of expenditure incurred on the stores as do not
enter in their book value and are not included in storage charges. When the stock material are sold
or transferred a certain percentage, about 10%is charged over issue rate as supervision Charges
which is meant for expenditure on regular establishment.
Market Rate. — TNhis term indicates the cost per unit at which an article can be procured at a
given time, at the store godown, from the public markets. The cost should be inclusive of carriage
and incidental charges, and may include a reasonable provision for wastage and depreciation.
Indent—Issue of Materials. — Materials from stock are issued on demand in proper form
(Indent Form) prepared by S.D.O. or A.E. incharge of different works as and when required.
Indent form is in triplicate consisting of counterfoil; indent and invoice, and is kept in book form
serially numbered. The counter foil and indent parts are filled by the indenting officer and then th
indent and the blank invoice parts are send to the issuing officer incharge of stock, who will issue the
stores as available in stock and shall correct the indent as per actual issue, and entries will be made
in the invoice and send them to the recovering officer who will sign the invoice and return it to the
issuing officer, as acknowledgement of receipt which is considered as voucher for the issue. In case
of issue to the contractor, the cost of materials issued is recovered from the contractor from his bill
for works at the issue rate, and at the time of issue the signature of the contractor should be taken in
the invoice. Unstamped receipt of the contractor, in triplicate, should also be taken giving full
particulars of materials, quantities, rates and total cost for recoveries and for enclosing in the bill of
contractor.
Stock Account — (1) All transactions of receipt and issues of materials are recorded day-to-
day in the " Register of Stock Receipts and Issues" in Form 8 in the order of their occurrence as soon
as they take place. The account is maintained separately for every month and closed once in.a
month, usually 25th of every month, except in the month of March when it is closed on the 31st
'vlaråi. For a big stock when there are large.number of transactions of receipt and issues, separate
Register of Stock Receipts Issues may be maintained, one for receipts and one for issues, instead of
making entries in the same register in continuation.
(h) On closing of the monthly account "Abstract of Stock Receipts" is prepared in Form9 and
a single "Abstract of Stock Issues" is prepared in Form 10 and submitted by S.D.O. or A.E.
inchargeof store to the Divisional Officer for inclusion in the monthly Divisional account. The
monthly returns (Abstract) of stock receipt and issues are*then posted In the division in the
"Half-yearly Registerof Stock" in Form 12.
(m) Half-yearly balance returns of stock for every six months for the periods ending 30th
September and 31st March are also prepared in Form I I by the S.D.O. or A.F.. incharge of store
from the monthly accounts, Forms 9 and 10showing total receipt and issues month wise and the
grand total for SIXmonths and the closing balances at the end of six months. The half-yearly returns
STOCK ACCOUNT 705
are submitted to the Divisional Office

where
Register of Stock", Form 12, already postedthese are checked and compared with the "Half-yearly
in the Division.
Half-yearly Register of Stock Form 12
11--The Summary, and Part Ill—The Review,consists of three parts, Part I -—The Register, Part
issues and balances similar to Form Il, with Part I—the register consists of monthly receipts and
meant for the value balances on each sub-headadditions for value. The Part Il—the summary is
report of the Divisional Accountant regarding of stock materials and Part Ill—the review, is
the
the issue rates, and surpluses and deficit.
Quantity Account is the account in which
Value Account is the account in which value the quantity or number of materials is accounted
of each material is accounted. The S.D.O. or A.E.
maintains the quantity account only. The Divisional
account.
Office maintains both quantity and value
Bin Card. — A record of receipts, issues and stock kept
in Bin Card, which is kept where the materials running balance of certain articles of
are stored. The entries of receipt are posted in Bin
Card from the Register of "Stock Receipts and Issues" Form
8, immediately after the transactions.
The entries of issues are made immediately after issues on indent, and the balances are worked out
and entered in Bin Card. The Bin Card is usually maintained for fittings.
Stock Taking and Shortage and Surpluses. — Stock is checked, varified physically by
counting, measuring, or weighing once in a year, for the period ending 3 1st March by the S.D.O. or
,A.E.incharge of store. For discrepancies first check the account for any mistake. If there is no
mistake, surplus, if any, should be taken as receipt in Form 8 and the cost credited to revenue to
Government and the shortages, if any, should be taken in suspense head as miscellaneous P. W.
Advance and finally accounted as per decision of the competent authority. If the shortages are
minor or nobody is found responsible, then the stores are written off on "Survey Report" Form 18,
on sanction of the competent authority. Similarly, unserviceable stores are written off on "Survey
Report" and sold by public auction. For sold stores "Sale Account" in Form 19 is prepared and
submitted to the Divisional Office. (Forms 18 and 19 are given in later page).
Rate Contract. — There is a Store Purchase Department of Government. The manufactured
articles or materials which are commonly required by the various departments are arranged by the
Store Purchase Department. The Superintendent of Store Purchase Department invites and fixes
rates and makes contract with the manufacturer or supplier to supply the articles or mateials to the
various departments, which is known as Rate Contract. The rate contract with all particulars—
rate, description, specifications, etc., are notified in the Gazette for information to all departments.
The department concerned place order directly with the rate contractor giving the reference of the
Rate contract no. and date. The Rate contractor supplies the articles or materials directly. The
department on receipt of the Railway Receipt pays 80%of bill amount and the final payment is
made on receipt of the articles after due verification of the receipt, entries in M. B., etc. Articles and
materials like steel, cement, pipe, A.C. sheet, hardwares. cycles, etc., are usually arranged through
rate contract. For controlled articles or materials the rate contract ISmade by the Director General
OfCivil Supplies and Disposal of Union Government and the payment IS made through the
Accountant General; 98% of bill amount is paid on despateh and the balance is paid after due
verificationfrom the department.
When special plants and machineries •are required they are purchased through the Store
Purchase Department. The department concerned write to the Superintendem Store Purchase for
the plant or machinery required with full particulars and specification. the Superintendent Store
Purchase invites tender and arranges them.
The Forms 7, 8, 9, 10 and J j as used for Stock Accounting are given below in the following
pages 706-709.
Form 16—RoadMetal Return
Km 2 3 4
Month
Vr. no. Vr. no. Vr. no.
Transaction Quantity or M.B. Quantity or M.B. Quantity or M.B.
no. and no. and no. and
page page page
Receipts
Total o on for
April Issues all kms.
Balances
May
So on for months
TOOLS AND PLANTS (T. and P.)

Classification of Tools and Plants
The tools and plants of a Division are of two kinds

(l) General or ordinary tools and plants, i.e., those requiredfor the general use of the
Division.
(2) Special tools and plants, i.e., those required not for general purposes, but for a specific
work.
The cost of supply, repairs and carriage of tools and plants of class (l) General or ordinary
tool and plant is charged on the main head of account " Tools and Plants" Whereas the cost ofclass
(2) Special tools and plant charged direct to the work concerned.
Numerical accounts of both classes of tools and plants are kept in each sub-division.
Numerical account of imperishable articles as office furnitures, typewriters, locks furniture, fans
and crockeries of inspection houses, etc., are also kept in the same manner as tools and plants even
though they have not been charged to the main head Tools and Plants but charged to some other
heads as original work, contingencies, etc.
Stock of Tools and Plants are maintained in the Division or Sub-division under the charge of
an Assistant Engineer or S. D.O. or Overseer. The tools and plants are meant for issue to the works
for the execution of the works. Tools and plants may be issued to the contractors, on hire,
T. AND P. ACCOUNT
if necessary, on approval of competent

authority and hire charges per
hire charges of different tools and plants month, are recovered. The
are fixed by the Government.
Numericalaccount of T. and P. are
maintainedmonth-wisein Form 13—Accounts
Receipts of Tools and Plants for receipts and
in
of
Form 14—Accountsof Issues of Toolsand
for issues, and monthly accounts are submitted Plants
to the Divisional Office. A consolidated
for twelve months is also prepared in Form statement
15—Registerof Tools and Plants, and submitted
Divisional Office. to
For accounting, the tools and plants are

grouped under seven sub-heads.
Sub-headsof Tools and Plants—
(I) Scientific Instrument and Drawing
Instrument 'S', (2) Plant and Machinery 'P', (3) Tools
T, (4) Navigation Plant 'N', (5) Camp Equipage
'C', (6) Live Stock 'L' and (7) OfficeFurniture
The classificationis usually indicated by a single
capital for accounting as shown against each.
The sub-heads of Tools and Plants differ slightly from State to
State though the main principle
of grouping is same.
and plants under different sub-heads are as follows :—
L ScientificandDrawingInstruments 'S'— Theodolite; Prismatic compass, levels, Drawing

instrument box, Ferro-print apparatus, current meter, and the like.
Plant and Machinery 'P' — Road roller, concrete mixer, Tar boiler, Pump, Vibratorsand
the like.
3. Tools T' --- Piek axe, Phowrahs, Rammers, Wrenches, Rakes and the like.
4. Navigation Plant 'N'— Country boat, Motor boat, Tugs, Pontons and the like.
S. Camp Equipage 'C'— Tents, ShouldariesyDurries, Carpets.and the like.
6. Live Stock 'L' — Bullock, Buffaloes, Pigs and the like.
7. Office Furniture 'C'— Chairs, Tables, Almirahs, Trays and the like.
Numerical Accounts of Receipts and Issues —
All transactions of receipts of tools and plants are posted day-to-day in order of occurrence in
the account of receipts of T. and P. in Form 13 and in addition all new receipts of tools and plants
a re entered in •the Measurement Book and also in Form 8—Register of Stock Receipt/ Issues, that
is, new receipts are entered simultaneously in M.B. Forms 8 and 13.
ESTIMATINGAND COSTING
All transactions of issues of tools and plants are posted in the Account of Issues of Tools and
Plants in Form 14separately. These accounts of receipts and issues are closed every month and the
total for the month worked out and entered in the account. For issues, unstamped dated
acknowledgementshould be obtained in support of all issues and in case of lending to the
contractors the acknowledgement should further include the valuation of the articles lent. The
entries in Form 14in respect of articles lent or sent out should be made in red ink; and the entries in
Form 13in respect of•received back articles lent or sent out should be made in red ink, Form 15is
maintained in the S.D.O. Office by posting the monthly account of receipts issues and balances
from Forms 13and 14.This is a consolidated account month-wise for the twelve months starting
from October and ending in September, and includes total of all transactions of each month. It is
kept in three parts :
Part I.—Articles in hand; Part ll.—Articles temporarily lent or sent out; Part Ill.—Shortages
awaiting adjustment.
The Register of Tools and Plants—Form 15 is maintained in the following manner :
(J) The closing balance of the previous year are brought forward and entered in.Form 15.
(h) The accounts of receipts and issues in Forms 13 and 14 are totalled up monthly when
elosing the accounts of the month.
(iil) The total of receipts and issues of each article, thus arrived, are postséin
register (Form 15) in the columns for receipts and issues.
(iv) Each separate transaction connected with articles lent or sent out,isfurther posted -inPart
Il in the section reserved for the contractor or the person concerned. Articles lent or sent out being
shown under 'Debits' and those received back under 'Credits'. Thus the articles lent or sent out have
come in both Part I and Part Il to have,a check of the outstanding articles.
(v) As soon as the transcations for the month of September have been posted, the accoynts are
closed and balanced, and closing balances are carried forward to the next year's return.
(VI) It is not necessary to maintain separate Tools and Plants Registers in the Divisional
Office. The Register (Form 15) received from Sub-Divisionare checked from the monthly return
(Forms 13 and 14) already received and the closing balance of the previous year's register.
Part Ill of Form 15 is brought into use only if there are any shortagéS.
Verificationof Tools and Plants, Shortages and Surplus—
The tools and plants should be verified physically ad checked by counting once in a yqar, for
the period ending September when the yearly account is closed. Articles found in excess are taken
as receipts in Form 13 but do.not effect financially. It there is deficiency or shortages, the articles
should continue to be borne in the account and entered as issues in Form 14 with a proper note
found short after verification until the deficiency is adjusted by recovery or by sanctioned write off.
For unserviceabletools and for shortages, to be written off, "Survey Report" is prepared in Form
J 8 and got sanctioned by the competent authroity. These are thus written off and disposed by.public
auction.
The Forms 13, 14.nd 15 as used for T. and P, accounting are given in pages 717-720.

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682 ESTIMATING AND COSTING

revenue, to check misappropriation of Government money, stores, materials, etc.

periodof sanction, they are not entitled for

Form 29—Pay Bill of Workcharged Establishment

According to the C.P. W.D. Account is

DIFFERENT TYPES OF REPAIRS WORK

conditions;(VI) Date, time and place

DIFFERENT METHODS OF CARRYING OUT WORK

part. Il. — Details of quantity of work done by the labourer and

Labour No. Approx.

Form 21..Muster Roll

Grand total of this muster roll

Description of work Quantity Deduct as shown on Balance

Measurement of taken on ( date Signature Rank .

Piecework Agreement Form

Penalty. Penalty is a sort of fine for non-fulfilmencof terms of contract. Every

COmpensationfor delay in completion. Contractor is liable to pay as

Particulars Detail of actual measurement

For the supplies Of materials, the

Book. S. M.B. is checked every five years and

Received materials as above

Signature of issuing officer Signature of contractor

are submitted to the Divisional Office

Form 16—RoadMetal Return

TOOLS AND PLANTS (T. and P.)

The tools and plants of a Division are of two kinds

if necessary, on approval of competent

For accounting, the tools and plants are

and plants under different sub-heads are as follows :—

L ScientificandDrawingInstruments 'S'— Theodolite; Prismatic compass, levels, Drawing

S. Camp Equipage 'C'— Tents, ShouldariesyDurries, Carpets.and the like.

6. Live Stock 'L' — Bullock, Buffaloes, Pigs and the like.

Numerical Accounts of Receipts and Issues —

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