Answer

Appendix to CPWA Code)

Appendix 2
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15
A C B D A D B C A D B A C A C
16 17 18 19 20 21 22 23 24 25 26 27 28 29 30
D A A C A B C D A C B D A B C
31 32 33 34 35 36 37 38 39 40 41 42 43 44 45
B D A B C D B A D B A C D A B
46 47 48 49 50 51 52 53 54 55 56 57 58 59 60
D A A B C D D A C D A A C B D

Explanation

1. Section I-Irrigation Works that include Water Storage Works also.

Section II-Navigation, Embankment and Drainage Works that include receipts and charges relating to
water ways, navigable canals, embankments and other agricultural and drainage works undertaken
primarily not for irrigation purposes but for general improvement of the country or for general
administrative purposes.
8. a. Betterment Levy is taken in reduction of indirect capital expenditure in the proforma account of the
project
b. Betterment Levy is etc. although it is treated as indirect receipt for the purpose of Financial Forecasts,
Administrative Accounts
24. Major Head for Capital Outlay on Power Project is 4801
25. In respect of productive work separate section for recording capital and revenue charges separately in
all cases and in respect of Unproductive Works similar arrangement also to be made where it is desirable
and possible to maintain accounts on a quasi-commercial basis.
26. Miscellaneous expenditure upon the preliminary survey of new projects and also for the cost of famine
surveys required for the preparation of famine programmes fall under the category of UNPRODUCTIVE
WORK
27. Such categories are three in number Works”, “Extensions and Improvements”, and “Maintenance and
Repairs”.
28. These seven sub-heads are (1) Head Works (2) Main Canal and Branches (3) Distributaries (4) Drainage
and Protective Works (5) Water courses (for “Works only) (6) Special Tools and Plant (for “Works” only)
and (7) Losses on Stock.
Under the minor head “Maintenance and Repairs” an eighth head “Compensation”, may be opened.
31. In the case of Storage Projects all works connected with supply channels to feed the head reservoir
come under Head WORK and NOT UNDER Extensions and Improvements
33. The three detailed heads in respect of special tools and plant are (i) Gross Expenditure (ii) Deduct
recoveries (iii) Net expenditure
39-41. The Detailed Heads are (A) Preliminary Expenses (B) Land (C) Work (D) Regulator (E) Falls (F) River and
Hill Torrent Work (F1) Other Cross Drainage Work (G) Bridges (H) Escapes (I) Navigation (J) Mills (K)
Buildings (L) Earthwork (L1) Boundary and Service Line (M) Plantation (N) Tank and Reservoir (O)
Miscellaneous (P) Maintenance
43. The ten detailed sub heads are (I) Chief Engineer (II) Special Officer (III) Superintendent Engineer (IV)
Executive (V) Medical (VI) Special Surveys (VII) Special Revenue (VIII) Deduct Recoveries (IX) Lump-sum
charges creditable to other Governments, Departments etc. and (X) Pensionary Charges
51. Recovery on account of charge of leave will be credited to revenue receipt head of public works i.e. for
building division 0059, Road and Bridges 1054 and Irrigation, Navigation etc. 0701/0702 as the case may
be
54. At the END OF THE MONTH and not YEAR they should be deducted from the account of the division or
sub-division of the major head concerned in a lump-sum
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Prepared by Deepak Kumar Rahi, AAO (Patna/Bihar)
57. Audit does not have a revenue head. In the case of work done for non-Government bodies or individuals,
such recoveries should be adjusted as receipts under the minor head “Fees for Government Audit”
subordinates to the major head “0075-Misc. Administrative Services
58. It is included in Establishment charge itself as indirect charges and no separate recording under the Head
2016 or 0075.
59. Five
1. Statement A- Main classification of Expenditure pertaining to Irrigation, Navigation, Embankment and
Drainage Projects.
2. Statement B- Detailed classification of Expenditure pertaining to Irrigation, Navigation, Embankment
and Drainage Projects.
3. Statement C-Detailed Head classification for recording different charges
4. Statement D- detailed classification of the minor head “Establishment”
5. Statement E- Treatment of recoveries of Expenditure in the accounts of the Public Works Department.
60. Statement D- detailed classification of the minor head “Establishment”
Treatment of recoveries of Expenditure in the accounts of the Public Works Department-Statement E

Appendix 3- ACCOUNTS RULES RELATING TO WATER COURSES

1 2 3 4 5 6 7
A D C B C A D

Appendix 4- Rules for the distribution of Establishment and tools and Plant Charges

1 2 3 4 5 6 7 8 9 10
A A B D C A C B A B
11 12 13 14 15 16 17 18 19 20
A B C D D A B C A D
21 22 23 24 25 26 27 28 29 30
B A C D B A B C B A
31 32 33 34 35 36 37 38 39 40
C D B A B C C A D D

Explanation
2. Work-charged establishment INCLUDING Work-charged staff converted into regular Establishment
7. The first stage of distribution will be in respect of establishment charges relatable to Capital Major
Heads.
Second Stage of distribution of the establishment charges under “Direction and Administration” below
“2059 – Public Works”, will be in respect of the works charged to the major heads “2216 – Housing” and
“3054 – Roads and Bridges” only.
17. Departmental Charges, including pensionary and audit charges SHOULD BE LEVIED on all works, the cost
of which is met from the detailed head “Grants-in-aid” under the relevant programme minor head under
the Major Head “2059 – Public Works
23. Only Establishment and Tools and Plant charges are there which should be levied for works chargeable
against CENTRAL ROAD FUND (Major Head 8224)
27. For works done in workshops which are of a quasi-commercial character, percentage charges should be
levied in all cases, EVEN when work is done for PW Divisions of the same Administration.
29. No item of expenditure should be excluded from the levy on the plea that it involves little or no
departmental supervision, etc. but the prescribed percentage charges for tools and plant should not be
levied in the case of non-Government works on which tools and plant of the department are not used.
33. For allotment of funds, it IS NOT NECESSARY, to include in the estimates for individual works, any
provision on account of establishment and tools and plant charges, unless percentage charges levied by
other Governments or departments are, under the rules, included in the cost of work.
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Prepared by Deepak Kumar Rahi, AAO (Patna/Bihar)
35. Cost Charge
Est T&P A&A Pens Total
i. All Maintenance works and minor works costing upto Rs.one lakh- 22 ½% ¾% ¼% ¼% (23 ¾%)
ii. Construction works costing upto Rs. two crores- 10 ¾% ¾% ¼% ¼% (12%)
iii. Construction works costing upto Rs. two to five crores- 7% ½% ¼% ¼% (8%)
iv. Construction works costing exceeding Rs. five crores- 6% ½% ¼% ¼% (7%)
37. 7% is chargeable for Construction works costing upto Rs. two to five crores and for Construction works costing
exceeding Rs. five crores departmental charge is leviable @ 6%

Appendix 6-stores obtained through High Commission/Embassies abroad.

1 2 3 4 5 6 7 8 9
B A C D A C B C D
10 11 12 13 14 15 16 17 18
A B C B D A C D D

13. The surcharge is added to the invoiced price INCLUDING FREIGHT on all stores obtained from abroad
through its Supply Wing by State Government, Commercial Departments, including Irrigation Works,
Government Commercial Undertakings, Local Funds, private individuals, etc.

Appendix 7- settlement of inter-divisional transactions by Cheque/Bank Draft.

1 2 3 4 5 6 7 8 9
A B A B A D C B A
10 11 12 13 14 15 16 17 18
B B C D A B C D A

11. On receipt of daily Scroll together with paid cheque and receipted challan from Focal Point Branch of
the accredited Bank, PAO after having verify the correctness of the scroll, enter the amount in Payments
and receipt Column as the case may be of Form CAM-17 Register of P.S.B. Suspense.
12. Suspense Head is always cleared by affording opposite entry i.e. minus credit for an originally credit
entry and vice versa and minus debit for an originally debit entry and vice versa. Therefore, clearance of
108-8658 relating to Payment Scroll by minus credit and those relating to receipt scroll by minus debit
entry at Principal Account Office’s end.

Appendix-7C
Settlement of inter-departmental transactions with Cabinet Secretariat and Ministry of Defence

1 2 3 4 5 6 7 8 9 10
A B D C C C A B D A
11 12 13 14 15 16 17 18 19 XXX
C B D C D A C D B XXX

2. The Accounts Officer concerned will settle the claim within ONE WEEK of receipt of claims on the basis
of this.
3. A. Any excess/short payments which come to light as a result of the post-check of the Divisional
Accounts will be communicated by the Pay and Accounts officer to the Division originating the debit for
rectification of the resultant charge in the subsequent month’s accounts.
B. It will be the responsibility of the Division originating the debits to watch the realization of the
payments from the concerned Pay and Accounts office and clear the suspense head in its books.

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Prepared by Deepak Kumar Rahi, AAO (Patna/Bihar)
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Prepared by Deepak Kumar Rahi, AAO (Patna/Bihar)