Book of Forms PDF - Central Public Works Account

PREFACE The Book of Forms is supplementary to the Central Public Works Account Code. The Code contains the accounting instructions and guidelines for the Divisional offices of the Central Public Works Department or other Department of Union of India functioning under Public Works System. This...

PREFACE The Book of Forms is supplementary to the Central Public Works Account Code. The Code contains the accounting instructions and guidelines for the Divisional offices of the Central Public Works Department or other Department of Union of India functioning under Public Works System. This Book prescribes the format of forms in which the accounts of the Division are maintained. 2. While the Code was revised in the year 1993 consequent to departmentalization of the Account, the Book of Form was not revised. We have tried to revise the forms in keeping with the latest changes in the accounting procedures. 3. Susequent amendment to this Book will be issued by the Chief Controller of Accounts with the approval of Competent Authority. 4 The forms in the present Book are revised with the concurance of the Comptroller and Auditor General of India. 5 Suggestions from the users of the Book are always welcome for bringing out improvement in the format of Forms prescribed in the Book keeping pace with the changing accounting instructions. 6 I must place on record the contribution and commitment of Sh. R.S.Srivastava, Consultant and Dr. Dilip Kumar,Dy.Controller of Accounts without whom this revision was not possible. Finally, I would like to place on record the excellent services provided by the staff and officers of this office in bringing out the present revised version of this book. (U.S.Pant) Chief Controller of Accounts New Delhi Dated  C.P.W.A. 1. CASH BOOK NO……………. w.e.f. __________________ to __________________ Certified that this Cash Book contains _________ pages numbered from 1 to _______________ Executive Engineer _________ Division C.P.W.D.  C.P.W.A. I. (I) CASH BOOK (Central Public Works Accounts Code, Paragraph 6.5.1, 6.6.1 to 6.6.7) 1. The Cash Book contains two money columns headed (1) “Cash” and (2) “Bank” on the payment side to distinguish between payments made by cheques from those made out of the cash in chest. When, however, a cheque is drawn to replenish, the chest, its number and amount should be entered on the payment side in the “Bank” Columns Nos. 10 and 11, and the amount only on the receipt side as “Cash” from “Bank” in the single Cash column No. 4. The amount of a cancelled cheque should be shown by a special write-back entry as a minus figure on the payment side in the “Bank” column. A counter-reference should be given in the cash book, against the original to the second entry of the cheque. The issue of a new cheque in lieu of a time-expired or lost cheque should be entered on the date of issue in red ink in the cash book but not in the column for payment, a counter reference being given in either case against the original entry in the cash book. 2. Every entry must be concise. The date, the number of voucher and the name of the work, and such a brief narration as will indicate unmistakably the nature of transaction must be entered against each item. The amount debitable or creditable to each separate work, head of account or contractor or other person should be entered separately and the amounts to be posted by the divisional office into the Abstract Book or Schedules of account under each prescribed head of account should be distinctly brought out opposite the entries in columns 5 and 12 headed “Classification of Receipts” and “Classification of Charges”. No receipt or payment other than of “cash” as defined in paragraph 6.1.1 of the Code, should be entered in the cash book. A deduction made at the time of payment, creditable to a work or head of account other than that to which the payment itself is debitable, should, however, be entered on the receipt side of the cash book. 3. The transaction relating to the realization of miscellaneous cash receipts by a subordinate and their remittances directly into bank is incorporated in the cash book by the next superior officer having a cash book on receipt of the receipted challan of the bank from the subordinate, as prescribed in paragraph 6.3.4 of the C.P.W.A. 4. It is a serious irregularity to draw cheques and deposit them in the cash chest at the close of the year for purpose of showing the full amount of grant as utilized or to keep the cash book open after the 31st of March and make disbursements in April entering them in the cash book as having been made in March. 5. Acknowledgements of payments should as far as possible, be taken at the time of payment and on one of the printed forms prescribed for the purpose. They should be numbered consecutively in a separate series for each month and the serial number of each voucher should be entered in the cash book as soon as the payment transaction is entered in it. 6. When an imprest is first given the fact should be noted in red ink in the cash book of the Disbursing officer giving it, in the column “To whom paid”, but the amount should not be entered as an actual payment as it will still form a portion of the cash book balance of the Disbursing Officer making the advance. If, however, a cheque is drawn, its amount must be shown on both sides of the cash book, vide Note 1. Any subsequent increases or decreases in the amount should be noted, similarly the increases on the payment side and the decreases on the receipt side. 7. In posting transactions from imprest accounts the recouping Disbursing Officer should enter in his cash book only the total for each work or head of account as brought out in the abstract, which should be prepared in his own office, on the reverse of the imprest account. 8. All payments must be debited at once to the work or service on account of which they are made. Money advanced to a subordinate for disbursement to labourers, etc., at a distance should be noted in the cash book in red ink as a temporary advance, in the manner followed when regular imprests are first made; and when the subordinate returns the duly certified muster rolls, etc. with the unpaid wages, if any, the amounts actually paid should be debited to the works or services concerned, the amount unpaid being returned into the cash balance. 9. When an advance on transfer is made to a Government servant from the cash in the hands of the Disbursing Officer pending recoupment when the bill is encashed subsequently, the amount thus advanced should not be entered as a final transaction in the cash book but recorded as a temporary advance so that the amount may continue to form part of cash balance for which the Disbursing Officer is responsible.  10. The procedure for dealing with time-expired, cancelled and lost cheques is prescribed in paragraphs 6.2.10 to 6.2.13 of the code. 11. The cash balance at the end of the month should be detailed thus in a note at foot of the cash book : - Rs. Cash in chest 700 Imprest with Mr.R.Johnson 1,000 Temporary Advance with Mr. Abdul Raheem 500 Total cash balance as above 2,200 (Rupees Two thousand two hundred only) 12. Cash books should have their pages machine-numbered. As far as possible, no lines should be left blank, but if any space on a page of the cash book has to be left blank owing to the whole of the other page of the same folio being written up completely a diagonal line should be drawn to cancel the blank space, so that it may not be possible to make any subsequent entries therein. Interpolation of entries should be avoided as far as possible, but when it becomes necessary to make any entries between two ruled lines or to make any additions to, or interpolations between, entries already made, such additions should invariably be attested by the dated initials of the Disbursing Officer.  FORM 1 (P.W.A.) (Referred to in paragraphs 6.6.1 to 6.6.7 of CPWA Code) CASH BOOK OF ……………….FOR THE MONTH OF ……………..20…. ……………………Division Receipt side Payment Side Payment No.of From Bank Classifi- Cheque Date of Voucher whom Amount Date of No.of To whom cation of No. (with Classification Receipt or received (Cash) Payment Voucher paid etc. Cash Receipt No. of Amount of Charges Receipt etc. Cheque Book) 1 2 3 4 5 6 7 8 9 10 11 12  FORM 1 A REGISTER OF CHEQUES ETC. RECEIVED AND ADJUSTED (Referred to paragraph 6.3.2) Notes to be printed on the fly-leaf 1. Cheques of private individuals received in payment of Government dues should initially be entered in this register in accordance with the instructions in para 6.3.2 2. This Register is to be treated as a subsidiary Cash Book and for this reason the pages of the Register should be machine-numbered. 3. Only the daily totals of receipts and remittances should be entered in the Cash Book. Date of Name of the On what Date of Bank Scroll Divisional Serial Date of From whom Bank, Cheque Amount account to despatch to in which Officer’s Remarks No. receipt received No. and date be credited the bank credit initials traced 1 2 3 4 5 6 7 8 9 10  FORM 2 (P.W.A. 3) IMPREST CASH ACCOUNT (Referred to in paragraphs 6.6.8 TO 6.6.12) Imprest Cash Account Book No. ___________________________ w.e.f.__________________________to ____________________________________ Certified that this Imprest Cash Book contains _______pages. Executive Engineer Division C.P.W.D.  FORM 2 (P.W.A 3) IMPREST CASH ACCOUNT (Referred to in paragraphs 6.6.8 to 6.6.12) [ This form should be printed in two foils and bound in book form] Notes to be printed on the Fly-leaf 1. Government servants entrusted with fixed imprests or temporary advances should maintain and render accounts of their disbursements therefrom in this form. 2. The round sum with which an Imprest cash account is opened should be entered at once in red ink in column 5, "Total". The date and manner of the remittance, and if recouped by cheque, the cheque and cheque book number should also be entered, column 3 being utilised for the latter purpose. The disbursements from this imprest should be entered daily as they are made clearly and in full detail; and from time to time as the imprest-holder finds it necessary , as also a few days refore the due date for the monthly closing of the cash book of the disbursing officer, from whom the imprest is held, the account should be closed and balanced, the right-hand half page being cut of and sent to the disbursing officer, and the counterfoil retained by the imprest-holder. The account should be supported by a voucher in proper form, for each payment, numbered and attached to the account so as to correspond with the order of the entries in column 2, "Voucher No." The sums received, from to time, in recoupment of the imprest should be entered in column 5 in red ink in the same way as the fixed amount with which the account was first opened. 3. The account should contain no entries of receipts other than the opening entry of the fixed imprest and the subsequent recoupments of expenditure nor any entries of expenditure other than those paid directly by the imprest-holder himself from the amount of his imprest. 4. Money received by imprest-holders on behalf of Government is not to be mixed up with their imprest cash, or brought into the imprest cash book, but should be disposed of in the manner prescribed in paragraph 6.3.4 of the Code. 5. To facilitate the abstracting of charges by the recouping disbursing officer the imprest-holder must invariably enter in column 3, along with other particulars of payment the name of the work, etc., to which each payment is debitable and also the name of the contractor or other person, if any, from whom the amount paid is recoverable. Column 6 is intended for the head of account to which each payment relates and should be left blank by the imprest-holder. The date and manner of recoupment and, if recouped by cheque, the cheque and cheque book number should be entered by the recouping disbursing officer on every imprest account disposed of by him, also a note of increase, reduction, or withdrawal should be kept as and when this occurs. When the account is incorporated in his own cash book, it should be numbered to correspond with the voucher number quoted in the cash book, so as to be readily traceable from it 6. Temporary advances should also be accounted for in this form, but the account of these advances should be quite distinct from those for permanent advances.  FORM 2 (P.W.A 3) IMPREST CASH ACCOUNT (Referred to in paragraphs 6.6.8 to 6.6.12) Imprest Cash Book of …………………………………. Amount of Month and Head of Voucher No. Transaction cash Total Date Account payment 1 2 3 4 5 6 Rs. Rs.  ABSTACT OF CHARGES Names of works Rs. Rs. Rs. Rs. Rs. Rs. Period ……….. to ………. Total N.B. This abstract will be printed at the back of each form and should be filled in by (by the Sub-divisional Officer when the imprest-holder receives funds from him) the Divisional Officer.  FORM 2 (P.W.A. 3) IMPREST CASH ACCOUNT (Referred to in paragraphs 6.6.8 TO 6.6.12) Imprest Cash Account Book No. ___________________________ w.e.f.__________________________to ____________________________________ Certified that this Imprest Cash Book contains _______pages. Executive Engineer Division C.P.W.D.  FORM 3 RECEIPT FOR PAYMENTS TO GOVERNMENT (Referred to in paragraphs 6.3.1 to 6.3.3 of CPWA Code) GAR - 6 Receipt Receipt Counterfoil (Office Copy) No. 20…….. No. 20…….. Received from ……………………………….……… with Received from ……………………………….……… with Letter No……………………………. dated …………....… Letter No……………………………. dated ………....… the sum of Rupees …..……………………………………. the sum of Rupees …..……………………………………. In Cash In Cash by Cheque No by Cheque No by Bank Draft by Bank Draft on account of …………………………….…..…………… on account of …………………………….…..…………… ………………………………………………in payment of ………………………………………………in payment ………………………………………………………..... of ………………………………………………………..... Signature Initials Rs. …………………… Designation Rs. …………………… Designation  FORM 3 A CASH MEMO FOR GOODS SOLD BY GOVERNMENT (Referred to in paragraph 6.3.1) Form C.P.W.A. 3-A Form C.P.W.A. 3-A Government of India Government of India …………………………Department …………………………Department CASH MEMO FOR GOODS SOLD BY GOVERNMENT CASH MEMO ………………………Division Date…………….. ………………………Division Date…………….. ……………………....Sub.Division ……………………....Sub.Division Book No. ………………… Book No. ………………… Receipt No…………….. Receipt No…………….. Name and Address of Customer ……………………………………… Name and Address of Customer ……………………………………… Particulars Quantity Unit Rate Amount Particulars Quantity Unit Rate Amount Rs. Rs. Sales Rs. Sales Rs. Tax/V.A.T Tax/V.A.T Total Amount Total Amount Total amount in words ………………………………………………… Total amount in words ………………………………………………… ………………………………………………………………………….. ………………………………………………………………………….. Entered in Cash Book Received the above amount Cashier/Divisional officer Divl. Officer Cashier & Divl. Officer or other authorized Government Officer or other authorized Govt. or higher authorized Officer officer Notes : - (1) Goods once sold will neither be replaced nor be taken Notes : - (1) Goods once sold will neither be replaced nor be taken back. back. (2) Government’s responsibility ceases as soon as the goods (2) Government’s responsibility ceases as soon as the goods etc. leave the premises. etc. leave the premises.  FORM 3 A CASH MEMO FOR GOODS SOLD BY GOVERNMENT (Referred to in paragraph 6.3.1) Form C.P.W.A. 3-A Form C.P.W.A. 3-A Government of India Government of India …………………………Department …………………………Department CASH MEMO FOR GOODS SOLD BY CASH MEMO GOVERNMENT ………………………Division ………………………Division ……………………....Sub.Division ……………………....Sub.Division Book No. ………………… Book No. ………………… Receipt No…………….. Receipt No…………….. Name and Address of Customer Name and Address of Customer ……………………………………… ……………………………………… Particular Quantit Uni Rat Amoun Particular Quantit Uni Rat Amoun s y t e t s y t e t Rs. Rs. Sales Rs. Sales Rs. Tax/V.A. Tax/V.A. T T Total Amount Total Amount Total amount in words Total amount in words ……………………………………………… ……………………………………………… … … ……………………………………………… ……………………………………………… ………………………….. ………………………….. Entered in Cash Book Cashier/Divisional officer Received the above amount or other authorized Government Officer or other authorized Govt. or higher authorized Officer officer Notes : - (1) Goods once sold will neither be Notes : - (1) Goods once sold will neither be replaced nor be taken replaced nor be taken back. back. (2) Government’s responsibility (2) Government’s responsibility ceases as soon as the goods etc. ceases as soon as the goods etc. leave the premises. leave the premises.  FORM 4 REGISTER OF REMITTANCES INTO ACCREDITED BANKS (Referred to in paragraph 6.5.1 ) Division……………………………………… Date of Amount in Amount in Date of Signature of Remittance words figures Realisation Divisional Rs. Rs. Officer 1 2 3 4 5  FORM 5 (P.W.A. 2) CASH BALANCE REPORT (Referred to in paragraph 6.6.6 ) Part – I - Statement of the actual balance of Cash in the hands of ……………………… ………………………………………. on the ……………………… day of 20…………, and of standing imprests and temporary advances with subordinates Description No. Amount Remarks and explanation of large balances, etc. 1 2 3 4 Cheques received in favour of self, but not cashed …………………… Drafts not cashed …………………. As detailed below notes …. ………………………… Deposit at call receipts …………… Rupees …………………………… Coins(**)………………………………. Revenue Stamps …………………. Total cash in chest (in Words) Add amount of Imprest balance and ] Temporary advance shown in Part-II below Grand Total balance as per Cash Book (in Words) (**) Details of coins shall be shown here. Part – II - †Statement of outstanding imprests and temporary advances with subordinates on the ……………………… day of …………,20 Amount of Explanation when an imprest Name and Designation of Imprest or exceeds the prescribed maximum subordinate Temporary limit of Rs.5000 and authority for Advance raising or reducing the imprest 1 2 3 Rs. Total † Details of Outstanding imprest and temperory advances should be Shown separately Signature ………………………….. Dated the …………………20…….. (Rank) ……………………………..  FORM C.P.W.A-6 PUBLIC WORKS CHEQUES (Referred to in Para 22.3.5(c)) (To be submitted along-with with Form CPWA-51) Part-I-Cheque issued during the month but not encashed S.No. Cheque No. Date of Issue Amount (in Rs.) Part-II-Cheque issued during previous month and encashed during this month S.No. Cheque No. Date of Issue Amount (in Date of Rs.) encashement Part-III-Details of time expired cheque cancelled and issued during the month S.No. Cheque No. Date of Issue Amount (in New Cheque Rs.) No. and date of issue  Part-IV- Details of cheque remaining outstanding/unencashed for more than six month S.No. Cheque No. Date of Issue Amount (in Rs.) Remarks, if any,  FORM 7 STORES INDENT (Referred to in paragraph 7.2.9) No. …………………………………… Date …………………………………. Government of India ………………………………………… Division ……………………………… Stores indent on……………………… Division …………….. Sub-division………………………….. Sl. Description Code Quantity Quantity Unit Rate Value Head of Name of Name of the Dated signature No. of Stores No. Indented Issued Account work/job (with person to whom of indentor and name of the stores are to be his designation contractor from delivered and his (Divisional/Sub whom value is signature -Divisional recoverable Officer) Name Signature 1 2 3 4 5 6 7 8 9 10 11 12 Issued on …. Received Bin Card No. ……..…….. Ledger Folio No. and Sl. Signature No. of item Remarks, if any Signature Store Keeper Designation Designation Signature of Ledger Divisional Sectional Officer Keeper Accountant 13 14 15 16 17 * Should be machine numbered in booklet form.  FORM 7A REGISTER OF INDENTS (Referred to in paragraph 7.2.10) Name of work/job Reference Indent (with name of Signature of to Stock Sl. Description Code Quantity Quantity A/c contractor from Indenting Remarks No. of Stores No. Indented received whom value is Officer No. Date recoverable) O.T.E.O. 1 2 3 4 5 6 7 8 9 10 11  FORM 8 BIN CARD (Referred to in paragraph 7.2.12) (To be Printed on Obverse) Bin Card No……………… From……………………… ……………………… From……………………… Article ……………… Code No……………. Maximum Stock……………. Unit…………………. Minimum Stock …………… Issue Rate…………… Ordering Level…………….. Signature of Issuing Officer Date GRS/ Quantity Balance Initials of Stores Remarks Indent No. In Out Keeper/ Sectional Officer 1 2 3A 3B 4 5 6 (To be Printed on Reverse) Date GRS/ Quantity Balance Initials of Stores Remarks Indent No. In Out Keeper/ Sectional Officer 1 2 3A 3B 4 5 6  FORM 8 A GOODS RECEIVED SHEET (Referred to in paragraphs 7.2.5, 7.2.6 and 7.2.25 of CPWA Code) Division…………………………….. Name of Supplier………….…… Sub-Division……………………….. …………………………………. Section……………………………… ………………………………….. Purchase/Supply Rate Amount Sl. Invoice/ order Description of Stores Incidental Date Quantity Unit No. R.R. No. materials Code No. Charges Rs. Rs. No. Date 1 2 3 4 5 6 7 8 9 10 11 Reference to payment voucher or adjustment of Amount including Stores Ledger debit Remarks including result of Bin Card No. incidental charges Folio No. No. Date test check by Officers 12 13 14 15A 15B 16 Notes : 1. A separate G.R.S. should be prepared in respect of goods purchased from each supplier. 2. The articles falling under each sub-head of stock should be grouped together or entered on separate sheets Dated signature & designation of the officer entering measurements  FORM 9 SUMMARY OF STOCK RECEIPTS (Referred to in paragraphs 7.2.29, 22.4.2, 22.4.5 and 22.4.14 of CPWA Code) Division………………………….. Name of the sub-head…………….. Month………. Sl. Date Goods Received Value debitable Remarks, including reference No. Sheet No. to Stock to voucher in the case of items paid for during the month 1 2 3 4 5 Rs. Note : A separate summary should be prepared for each sub-head of stock and the value of all the sub-heads abstracted on another sheet in the following form. Small Stores………………………………………………………………………………... Building materials and so on……………………………………………………………... Total value of receipts…………………………………………………………….………. Less items paid for during the month…………………………………………………….. Net debits to ‘Stock’ by credits to ‘Material Purchase Settlement Suspense Account …………………………………………… Divisional Accountant  FORM 10 SUMMARY OF INDENTS (Referred to in paragraph 7.2.29 of CPWA Code) Division……………………………. Name of sub-head…………..Month…………… Sl. Date Indent No. Value creditable Name of Division/work to No. to Stock which the amount is debitable 1 2 3 4 5 Rs. Note : A separate summary should be prepared for each sub-head of stock and the value of all the sub-heads abstracted on another sheet in the following form : Abstract of Debits Rs. (i) Division A ……………….. (ii) Division B……………….. (iii) Work A……………….. (iv) Work B……………….. etc. Certified that the total amount debitable to an other Divisions has been agreed within the amount shown in the Division-wise Ledger of stores issued. Divisional Accountant  FORM 12 PRICED STORES LEDGER (Referred to in paragraph 7.2.31) Sub-Division……………………… Article ………………………………… Section …………………………… Maximum…………………………….. Minimum ……………………………... Ordering level…………………………. Code No……………………………….. Unit……………………………………. Issue Rate……………from……………... From whom Receipts Issues GRS/Indent Sl.No. Date received/To whom Quantity Rate Value Incidentals Total Quantity Value No. issued A B C D E A B 1 2 3 4 5 6 Rs. Rs. Rs. Rs. Rs. Reference to payment or adjustment of Initials of Remarks including reference to Serial Balance Initials of debit Divisional No. of item to which excess/short Poster Quantity Value Voucher TEO No. Date Acctt. amount paid, if any, relates A B A B 7 8 9 10 11 Rs.  FORM 12 - A REGISTER OF GOODS RECEIVED SHEETS (Referred to in paragraph 7.2.8) Division …………………………… Sub-Division……………………… Name of Sub- Date of receipt of Divisional Signature of officer to used booklet Date of issue Serial No. of Booklet Remarks Officer/Subordinate whom issued containing office to whom issued copies in the Division 1 2 3 4 5 6  FORM 12 - B REGISTER OF BIN CARDS (Referred to in paragraphs 7.2.13) Division …………………………… Sub-Division……………………… Name of Sub- Signature of Name of Divisional Date of issue Bin Card No. Code No. the officer to Date of return Remarks articles Officer/Subordinate whom issued to whom issued 1 2 3 4 5 6 7 8  FORM 13 TOOLS AND PLANT RECEIVED SHEET (Referred to in paragraph 7.3.4) Division …………………………… Sub-Division……………………… Source * Name Invoice Purchase/Supply order or Incidental Sl.No Date of of Quantity Unit Rate Amount R.R. No. Indent Charges Receipt Article No. Date 1 2 3 4A 4B 5 6 7 8 9 10 11 Rs. Rs. Rs. Reference to payment voucher Remarks including Results Amount including Tools and Plant Ledger or adjustment of debit of test check by Superior Incidental Charges Foilio No. Date Officers 12 13 14A 14B 15 Rs. * The articles to be entered in column 6 should be grouped by the prescribed Sub-Head of classification, vide paragraph 7.3.7 - The entries in respect of receipt back of articles lent or sent out (vide paragraph7.3.3) should be distinguished from others by quoting reference to the original entries in the Tools and Plant Indent in Col.15. Divisional/Sub-Divisional Officer  FORM 14 TOOLS AND PLANT INDENT (Referred to in paragraph 7.3.5) Tools and Plant Indent on ………………………….……… Division Sub-Division No. …………………………….. Date …………………………… Division ………………………. Sub - Division ………………… Name of work/Job Name of person Quantity with name of to whom the * Name of Head of S. No. Unit Rate Amount contractor from articles are to be Article Account whom value is delivered and his Indented Issued recoverable signature 1 2 3 4 5 6 7 8 9 10 Rs. Rs T & P Ledger Issued on …………….. Received Folio No Signature of ……………………….. ……………….Dated Signature of Signature of X Remarks Indenting Officer Signature of Supplying Signature & Designation Officer & Designation of Receiving Officer Ledger Keeper Sub.Div./Div. Officer 11 12 13 14 15 Name ………………………..…….. Signature ………………………….. Divisional Officer ………………………………. Division ……………………… * The article to be entered in column 2 should be grouped by the prescribed Sub-Head of classification, vide paragraph 7.3.7 X The entries in respect of receipt back of articles lent or sent out (vide paragraph7.3.3) should be distinguished from others by a suitable remark in this column.  FORM 15 TOOLS AND PLANT LEDGER (Referred to in paragraphs 7.3.7 and 7.3.8) Part I – ARTICLE IN HAND Name of Article ……………………………………… Fro T&P Permanent Temporary m To Received Transactions Transactions * Initials Total Total Reference Sl. who who sheet No. & of Sub- Da Receipts issue to Vr. or N m m date Balance Divisio Remarks te (5A + (5B + Adjustment o. recei issue T & P Indent Issu nal Rece Receipt 6A) 6B) of value ved d etc. No. & Issue e clerk Date ipt 1 2 3A 3B 4 5A 5B 6A 6B 7 8 9 10 11 12 * Represents articles temporarily lent out for repairs  FORM 15 TOOLS AND PLANT LEDGER (Referred to in paragraphs 7.3.7 and 7.3.8) Part II – ARTICLE TEMPORARY LENT OR SENT OUT FOR REPAIRS Issues Receipts Name of Initials of Name of Date of No. received Sl. No person or Date of issue No. issued Balance Sub-Divl. Remarks Article Receipt back Division A B Clerk A B 1 2 3 4 5 6 7 8  FORM 15 TOOLS AND PLANT LEDGER (Referred to in paragraph 7.3.7) Part III – SHORTAGES AWAITING ADJUSTMENT Remarks including action Name of Person or Reference to Recovery taken for the clearance of Sl. No Name of Article Number found short Division or Write Off shortages outstanding for more than 3 months 1 2 3 4 5 6  FORM 16 STATEMENT OF RECEIPTS, ISSUES AND BALANCES OF ROAD METAL (Referred to in paragraphs 7.4.1 and 7.4.2) Division ………………………………. Sub- Division ………………………………. Road from …………………………………. To ……………………………………….. Length ……………………………Kilometres Month ……………………….. 20 Received Expended Actual Checked by No. of Nature of Opening Closing during Total during Measurement * Remarks Kilometre metal balance Balance month month Date Result 1 2 3 4 5 6 7 8 9 10 Total * The action taken in respect of deficiencies should be indicated in this column.  FORM 17 ROAD METAL RATE BOOK (Referred to in paragraph 7.4.4) ……………………………….Division Rate table showing the lowest rates at which metal can be supplied to the road-side through out the division Distance Description Rate for Digging Other Quarry carried of the and miscellaneous Name of No. of carrying from various Stocking Carriage charges such Total Remarks Road Kilometer per which dug Kilometer kinds of at Road as sorting, kilometer metal side clearing, etc. 1 2 3 4 5 6 7 8 9 10 11 Rs. Rs. Rs. Rs. Rs.  FORM 18 SURVEY REPORT OF STORES (Referred to in paragraphs 7.2.40. 7.3.17 and 7.4.1) Report of Survey of Stores which have become unserviceable Division ………………………………. ……………………………………..Sub-Division Remarks by the Value on the books officer in Remarks or charge Order of the Number or Description of orders of the Date of receipt explaining the Superintending Quantity articles Divisional Rate Amount cause of articles Engineer Officer becoming unserviceable Rs. Rs. No………………………….. dated the ……………….20 No………………………….. dated the ……………….20 Submitted to the Superintending Engineer, Returned to the Divisional officer for necessary ……………………. For orders with reference action as per orders noted above. to paragraph 152 of the central P.W.D Code. Divisional Officer Superintending Engineer  FORM 19 SALE ACCOUNT (Referred to in paragraphs 7.2.24 and 7.3.13) Division ………………………………. Authority for sale ……………………………. ……………………………..Sub-Division Remarks and Stock explanations of loss, Name of Amount To whom and Classification Quantity Loss (if any) if any, with report of Articles realized when sold of receipts Rate Book Value steps taken towards necessary adjustment Rs. Rs. Rs. Rs. Total Received Rupees …………………………… ……………………………. on account of Deduct – Auctioneer’s commission at ……. percent, my commission in full vide cash receipt if admissible under paragraph 151 of C.P.W.D. Code no……………… dated ……………. Stamp Net Proceeds Dated …………….20… Auctioneer Dated ……………… Divisional Accountant Divisional Officer  FORM 20 REGISTER OF MUSTER ROLLS (Referred to in paragraph10.2.4 of CPWA Code) Division……………… Month………………………….. Date Muster No. of Name Signature Signature Amount Signature Cash of Roll inner of of of for of voucher Strength of Labour to be engaged issue No. sheets work issuing receiving which Divisional No. & officer officer passed Accountant date Sl.No. Category Rate Period Amount per day 1 2 3 4 5 6 7 8 9 10 11 12 13 14  FORM 21 MUSTER ROLL (Referred to in paragraphs 10.1.2, 10.2.3 and 10.2.4) Name of work …………………………………………… Cash Book Voucher No. …………………. dated ………….. PART I – NOMINAL ROLL Dated initials Signature Names Dates ……………………..……..20…….. of or thumb No grouped Father’s paying Description Rate Amount impressi-. according to Name officer on of classes Total at the payee time of payment Total Rupees ……………. Daily Total …………………….. Initials of person marking the daily Certified that payment has been made on attendance my identification and in my presence. Initials of Inspecting Officer Rs. Details of unpaid wages paid off Passed for Rupees ………………………… Grand Total of this muster roll ……………………. Item Amo Date ……………………………………………. Junior Engineer Deduct – Payment not made, as per details transferred to No unt register of unpaid wages Balance paid Dated …………………20……….. Signature………………………….. Dated ……… Signature………………. Rank …………………………….. Rank……………………  * PART II – DETAILS OF THE MEASUREMENT OF THE WORK DONE BY THE LABOUR EMPLOYED AS PER THIS NOMINAL MUSTER ROLL IN CASES IN WHICH THE WORK IS SUSCEPTIBLE OF MEASUREMENT. Item of works Remarks (Excess/Saving Quantity executed up- grouped under “sub- Deduct as shown on ** Balance as compared to the to-date as per Amount head” and “sub- the last muster roll Quantity amount paid with work measurement book works” of estimate) done to be explained) 1 2 3 4 5 6 Total Measurements taken on ……………………20…………. Signature …………………………………………….. Measurement Book No…………………… Page ……… Dated …………………………………20……………. Rank ……………………………………..…………… * If the work is not susceptible of measurement a remark to this effect should be recorded ** If desired rate may be struck whose possible and shown in red ink just below the quantities in this columns.  FORM 21 A REGISTER OF UNPAID WAGES (Referred to in paragraphs 10.2.4(d) and 10.2.28(a) Name of Work ………………………………………………………. Cash Muster Roll Name of Father’s Period to which Amount Initials of Sl.No. Amount due Voucher Remarks No. Labour Name amount relates paid S.D.O. No. & Date 1 2 3 4 5 6 7 8 9 10 Note – The name of work should be mentioned at the top before recording the entries relating to that work.  FORM 22 CASUAL LABOUR ROLL (Referred to in paragraph 10.2.4(h)) Cash Book Voucher No. …………………………… dated …………………20 Casual Labour employed on ………………………………………. From ……………………….. to …………………………………. Quantity of work done, Dated initials Number Class of with reference to Work to which Period Rate Amount and remarks ¶ of employed Labour recorded measurement, chargeable paying officer if any 1 2 3 4 5 6 7 8 Transcribed X Wages from my of……………… Note Book For……………. No., page Total Deduct unpaid Net paid Date………………………… The amount paid (in words) ¶ Amount remaining unpaid should be specified with necessary details Signature (Office or designation)  FORM 23 MEASUREMENT BOOK (Referred to in paragraphs 10.2.7 and 10.2.8 of CPWA Code paragraph 39 of the Central Public Works Department Code) Details of actual measurement Particulars Contents or Area No. Length Breadth Depth Note : Particulars should indicate details as per para 10.2.8 (c) Note : For general instructions for maintenance of Measurement Book, please see instructions attached to Form 23 A  FORM 23 A STANDARD MEASUREMENT BOOK (Referred to in paragraph 10.2.10 of C.P.W.A Code) Instructions of Standard Measurement Book I. To be recorded when the Standard Measurement Book is received in the Division from the Forms Store. Certified that the pages in this measurement book have been counted and found to be ……………………………….No page has been torn out. Head Clerk II. To be recorded when the Standard Measurement Book is issued. Certified that the pages in this measurement book have been counted and found to be ………………... No page has been torn out. Executive Engineer/ Sub-Divisional Officer/ Executive Subordinate III. Certificate on Completion of the Standard Measurement Book. Certified that this Standard Measurement Book No. ……………………….. has been checked and it is found that : (a) No page torn out and missing and blank pages have not been left out uncancelled. (b) Corrections are properly made and initialled by a responsible officer. (c) Entries of Measurements (and abstracts thereof) have been recorded legibly in ink. (d) The number and date of each voucher in which the quantities are entered for payment are noted. (e) The entries are crossed off after Carrying Over the contents to abstracts. (f) In the case of cancelled measurements the reason for cancellation has been given and cancellation signed by the person who made the measurement and by the Sub-divisional Officer. (g) The Index is complete. (h) Each set of measurements is signed by the officer by whom they were actually made. (i) Each set of measurements bears in addition to the signature of the officer or the subordinate who made measurement, the signature of clerk who  checked the cancellations and signature of Sub-divisional Officer who passed the Measurements. (j) Measurements have been test checked by the superior officers of the department and entries made in the review notes. (k) The book contains ………………………..machine numbered Leaves. Signature Signature Accountant Ex-Engineer ………………………Division ………………………Division IV. Certificates of yearly inspections (Year…………. ) Certified that this Standard Measurement Book has been inspected by me and that entries therein have not been tampered with and that all corrections due to additions and alterations in the building have been made and the latter are up to date and reliable record. Signature Signature Accountant Ex-Engineer ………………………Division ………………………Division Certificates of yearly inspections (Year…………. ) Certified that this Standard Measurement Book has been inspected by me and that entries therein have not been tampered with and that all corrections due to additions and alterations in the building have been made and the latter are upto date and reliable record. Signature Signature Accountant Ex-Engineer ………………………Division ………………………Division  Certificates of yearly inspections (Year…………. ) Certified that this Standard Measurement Book has been inspected by me and that entries therein have not been tampered with and that all corrections due to additions and alterations in the building have been made and the latter are upto date reliable record. Signature Signature Accountant Ex-Engineer ………………………Division ………………………Division GENERAL INSTRUCTIONS 1. The Standard Measurement Book should be numbered in an alphabetical series so that they may be readily distinguished from those assigned to ordinary Measurement Book. 2. The Standard Measurement Book of buildings are maintained in order to facilitate the preparation of estimate for periodical repairs and preparing bills for such repairs done by contract or departmentally. 3. When a payment is based on Standard Measurement Book reference to which should be recorded in the Measurement Book where payment is made, the Gazetted officer or subordinate preparing the bill for payment should certify that the whole of the real works (or works since previous running bill, as the case may be) as per standard the real measurements has been done and that has not previously been billed for in any shape. 4. The Standard Measurement Books should be considered as very important accounts records and maintained very carefully and accurately as they may have to be produced as evidence in court of law. 5. The entries of measurements (and abstract thereof) in the Standard Measurements Book should be recorded legibly in ink and certified as correct by a responsible officer. 6. The Divisional Officer should certify once a year that all the Standard Measurement Books of the division have been inspected by him and that entries therein have not been tampered with and that all corrections due to additions and alterations in the building have been made in the books and the latter are reliable and upto date. 7. All the measurements should be recorded neatly and directly in Standard Measurement Book at site of work. The recording of measurement elsewhere and copying them in Standard Measurement Book is forbidden. The person recording the measurement will also record a dated certificate "Measured by me" and sign his full name. Measurements should be recorded by Executive Engineer/Assistant Executive Engineer/Assistant Engineer/or by an executive subordinate which should be checked cent per cent by Assistant Engineer and 10% by the Divisional Officer. 8. Each set of measurements should commence with entries stating : (a) Full name of building as given in the building register; (b) Situation of building; and (c) Date of measurement. 9. On transfer, an officer or a subordinate should make over Standard Measurement Book issued to his successor and necessary movement should be shown in the movement register (i.e) the S.M.Bs. should be shown as received from the relieved officer and issued to the relieving officer. The transfer should also be recorded after the last entry in each book and signed and dated by the relieved and relieving officer or subordinate. Particulars Details Contents or No. Length Breadth Depth Area  FORM 24 FIRST AND FINAL BILL (Referred to in paragraphs 10.2.12 and 10.2.13) Division ………………………………. ……………………………..Sub-Division (For contractors and supplier-to be used when a single payment is made for a job or contract i.e. only on its completion) Name of work (in the case of bills for work done)………………………………………………..Cash Book Voucher No. ……..………dated …………. Name of contractor or supplier ………………………………………………. Agreement/work order/supply order No. ……………………………. dated ………………. Reference to recorded measurements and date Date Page No Page No **Date of written order to commence work …………………………. Date of actual completion of work …………………….. I – Account of work executed No. # Name of work or supplies Quantity Unit Rate Amount Payee’s dated signature in Dated Reamrks token of signature of (i) Acceptance of bill and (ii) witness acknowledgement of payment 1 2 3 4 5 6 7 8 9 1) ……………………………….. Dated Signature of Contractor Stamp Dated Signature of officer preparing.………………. the bill (Rank).……….. 2) Signature of Contractor §Dated Signature of ±Witness officer authorising …..……. Total value of work done the payment (Rank).……….. upto-date (A)  II – Memorandum of Payments Rs. 1. Total Value as per Account I Col 6 Entry (A)……………………… …………………….. * Pay Rs…………………………………………. 2. Payments now to be made as detailed below :- ………………………………… (by cheque) By recovery of amounts credited to this work- (a) ……………………………………...……… (a) ………….….. …………………….. ……………………………………...……… Dated initials of disbursing officer Total 2 (a) ………………….. Total 1- 2(a) ………………….(c) …………………….. §Paid by me vide cheque No………….. dt……….. By recovery of amounts credited to other work or head of accounts- (b) 0021-Taxs Rs…… Dated initials of person actually making the 8443-Civil Deposit (Part-I) Rs.…… (b)………….….. payment Security Deposit…….. Rs.….. For use in Divisional Office Other recoveries Rs…… Checked Total 2 (b) ………………….. Accounts Clerk Divisional Accountant For use in Pay & Accounts Office (c) By Cheque ……………………………………………………. Audited Reviewed Total 2(b) +(c) …………….(G) ………………………. Acctt./Jr.A.O./A.A.O Pay & Accounts Officer # In the case of payments to suppliers a red ink entry should be made across the page, above the entries relating thereto, in one of the following forms, applicable to the case : (1) “Stock”, (2) “Purchases for Stock”, (3) Purchases for direct issue to work ………….” (4) “Purchase for the work ……….. for issue to contractor ……………….”. **Not required in the case of works done or supplies made under a piece-work agreement. ±Payment should be attested by some known person when the payee’s acknowledgement is given by a mark, seal or thumb impression. §The person actually making the payment should initial (and date) in this column against each payment. (This signature is necessary only when the officer authorizing payment is not the officer who prepares the bill.) * This figures should be tested to see that it agrees with the total of items (a+b+c)-1.  FORM 26 RUNNING ACCOUNT BILL (Referred to in paragraphs 10.2.12 and 10.2.14) (Final payments must invariably be made on Forms printed on yellow paper which should not be used for intermediate payments) [For Contractors : This form provides for (1) Advance Payments and (2) Payments for Measured Works. The form of Account of Secured Advances, which has been printed separately should be attached, where necessary] Division …………………………….. …………………………….Sub-Division Cash Book Voucher No……………………………….. dated ……………….. Name of Contractor …………………………………………………………… Name of Work………………………………………………………………… Serial No. of this bill …………………………………………………………. No. and date of the previous bill for this work ………………………………. Reference to Agreement No. …………………………… … ………………… Date of written order to commence work ……………………………………. Date of actual completion of work …………………………………………… I – ACCOUNTS OF WORK EXECUTED Quantity Payments on the basis of executed up-to- actual measurements Items of Unit Rate date as per Since Remarks Work Measurement Up-to-date previous Book bill 1 2 3 4 5 6 7 Rs. Rs. Rs. Total Value of work done to-date (A) Deduct – Value of work shown on previous bill Net value of work since previous bill (F) Figure (F) in words Rs……………………………………………………………………  II – CERTIFICATES AND SIGNATURES 1. The measurements on which are based the entries in column 1 to 6 of Account I, were made by ………………………………. on …………………………… and are recorded at page …………… of Measurement Book No. ……………….. * 2. Certified that in addition to and quite apart from the quantities of work actually executed as shown in column 4 of Account I, some work has actually been done in connection with several items and the value of such work (after deducting therefrom the proportionate amount of secured advances, if any, ultimately recoverable on account of the quantities of the materials used therein) is in no case, less than the advance payments as per item 2 of the memorandum of payments, made or proposed to be made, for the convenience of the contractor, in anticipation of and subject to the results of, detailed measurements, which will be made as soon as possible. Dated signature of officer …………………….……… preparing the bill (Rank) …………………… ¶ Dated signature of officer …………………….……… authorizing payment (Rank) …………………… ………………………………. Dated signature of contractor * This certificate must be signed by the Sub-Divisional or Divisional Officer. ¶ This signature is necessary only when the officer who prepares the bill is not the officer who authorizes the payment. In such a case the two signatures are essential.  III – MEMORANDUM OF PAYMENTS Rs. 1. Total value of work actually measured, as per Acct.1, Col.5, Entry (A) 2. Total “up-to-date” Advance Payments for work not Rs. yet measured, as per details given below: (a) Total as per previous bill ………………….. (B) (b) Since previous bill …………. as per page ……… of M.B. No. ……………………………… (D) 3. Total “up-to-date” Secured Advances on security of materials as per Annexure (Form26A), Col.8 Entry (C) ……………………………………………… 4. Total (items 1+2+3) ………………………………… 5. Deduct – Amount withheld - Rs. (a) From previous bill as per last Figures for Running Account Bill…………….. 5 work abstract (b) From this bill……………………… 6. Balance i.e., “up-to-date” payment (item4-5) ……(K)* 7. Total amount of payments already made as per Entry (K), of last Running Account Bill No. …………… of …………forwarded with accounts for ………20……. 8. Payments now to be made, as detailed Rs. below : (a) By recovery of amounts creditable to this work - (a) …………………..………………. Total 5(b) +8 (a) ………………………(G) (b) By recovery of amounts creditable to other works or Heads of Account. (b) (i)0021- Income Tax @ 2% (ii) other Recoveries (c) By cheque ± ………………………. Total 8(b) + (c) ………………………...(H) Pay Rs. ¶ (…………………..) ………………………………………………………….. ± (by cheque) Dated initials of Disbursing Officer Received Rs. ¶¶ (………………..) ………………………………………………………. as per above memorandum, on account of this work. Dated ……………. 20……….. Stamp **Witness ………………………. Signature of contractor Paid by me, vide cheque No………………. dated ………….20………. Dated initials of person actually making the payment * This figure should be tested to see that it agrees with the total of items 7 and 8. ± If the net amount to be paid is less than Rs.10 and it cannot be included in a cheque the payment should be made in cash, this entry being altered suitably and the alteration attested by dated initials. ¶ Here specify the net amount payable, vide item 8(c). ¶¶ The payee’s acknowledgement should be for the gross amount paid as per item 8 (i.e. a+b+c). ** Payment should be attested by some known person when the payees acknowledgement is taken by mark, seal or thump impassion. (±)May be considered for deletions in terms of Note 3 below Rule 42 of CGA (R&P) Riles, 1983  IV – REMARKS (This space is reserved for any remarks which the Disbursing Officer or the Divisional Officer may wish to record in respect of the execution of the work, check of measurements or the state of contractor’s account.) For use in Divisional Office Checked Accounts Clerk Divisional Accountant. For use in Pay and Accounts Office Audited Reviewed Accountant JAO/AAO Pay & Accounts Officer  FORM 26 A ACCOUNT OF SECURED ADVANCES (Referred to in paragraphs 10.2.14) (To be annexed to Form 26 where necessary) Division …………………………………. Sub-division………………………..…………………………….. Name of Contractor ……………………… Name of work……………………… …………………………… Cash Book Voucher No. …………………. dated ……………… S.No. of the Bill to which the Account pertains to ……………………… Reference to Agreement ……………… Account of Secured Advance allowed on the Security of Materials Brought to Site Deduct- * Quantity Reference to Reasons for Full Rate Quantity Quantity outstanding Divisional non-clearance as Reduced rate outstanding utilized in including Description ** Up-to- Officer’s of Advance assessed at which from work quantity of Unit date amount written when by the