CHAPTER 17 P.W.D. ACCOUNTS AND PROCEDURE FOR WORKS Organisation of Engineering Department.—The engineeri deal with the construction and maintenance of pubic works 4 budingn, toads, bridges and culverts, canals and connecting works, dams, sanitary and water supply works, electrification work, etc. The engineering departments are therefore known as Public Works Departments (P.W.D,). There are different engineering departments dealing with the different branches of works as: 1. Public Works Department, Building and Road (B. and R.) branch, which deals with the buildings, roads, bridges and culverts, etc., and connecting works. 2. Irrigation Department which deals with the canals and work connecting with canals, irrigation, navigation, etc. 3, Public Health Engineering Department which deals with water supply works, sanitary work, etc. 4, Electricity Department deals with the electrification, installation of power lines and connecting works. Electricity Department now comes under an autonomous Electricity Board. Though all the above departments deal with the public works only the Building and Road Branch is known as P.W.D. (Public Works Department) and other engineering departments are known by their individual names. Besides dealing with the construction and maintenance works, the departments also deal with the collection of certain categories of revenye connected with their respective works. Each state has got the above departments in some form or other. Each of the engineering department has a Chief Engineer(C.E.) who is the administrative head of the department and is directly responsible to the Government. He prepares the budget estimates annually relating to the works under his control and administers the grant and keeps aclose watch over the expenditure. He exercises control, with the Accountant General, in maintaining accounts, and in enforcing strict observance of rules. When there are large amount of works, there may be Regional Chief Engineers, Additional Chief Engineers and Deputy Chief Engineers to assist the main Chief Engineer or Engineer-in-Chief. The whole area and work under the Chief Engineer is divided into number of circles or region which are the administrative units of the department. Each circle is headed by a Superintending Engincer(S.E.) who is the administrative and professional head of the circle and is responsible for the administration and general professional control of works in thé circle. Heis to see that the rules, regulations, and instructions, relating to the execution of works and maintenance of accounts are strictly followed, He inspects the various work in his circle and ensures that the management is efficient and economical, He keeps watch over the rates of works and sub-head wise expenditure on works To check up the irregularities and lapses, the records, accounts, stock, etc., ofthe divisional offices are inspected by S.E. at least once in a year who submits his report to the Chief Engineer about the working of the division. In C.P.W.D, certain classes of the Superintending Engineers are also designated as Surveyor of Works (S.W.).680 ESTIMATING AND COSTING Each circle is divided into number of divisions which are the executive units of the departmen,, Each division is under an Executive Engineer (E.E.) or Divisional Engineer who is responsible for the execution and management of all work in the division. He is also responsible for the maintenance of accounts correctly and submission of account monthly to the Accountant General, He has to keep a watch on the expenditure and has to see that the expenditure on any work is not exceeding the estimate, He has to inspect work frequently and has to ensure that the work is being done strictly as per design and specifications. He has to inspect the sub-divisi mal office at least ‘once in a. year, He is also responsible for the preparation of projects, designs, estimates, ete, Executive’ Engineer is also known as Divisional Engineer. Each division is divided into number of sub-divisions each under charge of a Sub-Divisional Officer or Engineer(S.D.0.) who is of the rank of Assistant Engineer. Sub-Divisional Officer and Assistant Engineer are directly incharge of the works falling under their charge and have to execute, supervise and manage the works and have to maintain the quality and the progress.of works. There may be more Assistant Engineers (A.E,) in a sub-division if the work is heavy, who are directly responsible to the Executive Engineer with respect to the work. The Sub-Divisional Officer has the power of disbursement (payment) and has to maintain initial account and has to submit account monthly to the Divisional Officer. Assistant Engineer has got no power of disbursement, payments of all work under the Assistant Engineer are made through the Sub-Divisional Officer. Usually ‘each district is under a Sub-Divisional Engineer designated as District Engineer. ‘The sub-division is divided into number of sections each under the charge of am Overseer and Sectional Officer or sub-ordinate who is directly incharge of works in the field. They have to stay at the site of works and to supervise the works and to maintain quality and progress of works. The day-to-day supervision of works is done by the overseers and the first stage of responsibility for the quality of works lies with them. They have to take measurements of works done under their charge and to prepare bills for payment, Overseers have to maintain accounts of materials, tools and plants, labour, etc. and have to submit various report from time to time. They have to maintain the required registers, records, accounts, etc. up-to-date correctly in details. Overseers may have Work ‘Supervisors under them to assist them if the work is heavy and important. Normally, there are 4 or 5 Divisions under a S.E. and in each Division an E.E. Under an E.E. there are 4 or 5 $.D.Os. or A.Es. Under each S.D.0. or A.E. there are 4 or 5 Overseers. The work-load of a Division may be Rs. 60 to Rs. 75 lakhs for S.D.0. or A.E. Rs. 10to 15 lakhs and for an overseer Rs. 304 lakhs. For maintenance and repair works the workload may be about half of the above. Divisional Office.—Divisional office mainly consists of three sections :— () Accounts section, (ii) Correspondence section and (ii) Computer or Drawing section. The account section consists of a Divisional Accountant assisted by a number of accounts clerks. The accountant is an employee of the Accountant General (A.G.) and is posted to the division for keeping proper account, check and control on financial matters. Accountant has to compile and maintain account of the division and has to submit the monthly account to the A.G. and to apply preliminary checks to the initial accounts, payment vouchers, expenditures, etc. Accountant also works as a financial adviser to the Executive Engineer, in the matters of accounts, budget estimates, financial rules, etc. Divisional accountant is responsible to the Executive Engineer and being the representative of A.G, he is also responsible to some extent to A.G. ‘The correspondence section is headed by a Head Clerk assisted by a number of clerks. All correspondence is done by correspondence section and all records are kept by this section.ORGANISATION OF ENGINEERING DEPARTMENT 1 The computer section consist of Computor as head.and a few draftsmen. All estimates, tenders, contract rates, etc. are checked by the computor. Necessary drawi 1 ¢ Grafismen and checked by the computer, per Cl a otcertarh ede In Irrigation Department, the regular and maintenance division has a Revenue Section having a Deputy Revenue Officer (D.R.O.) in the rank of a Deputy Collector as the head who is ible to the Executive Engineer. Under the D.R.O. there are Ziledars, under Ziledars there are Aminsand under the Amins there are Patrols (Patwaris). Patrols record the areas irrigated and prepare revenue statement under the supervision of Amains, Ziledars and D.R.O. Th irrigation water is collected by the collectroate (Tahsildar) On the statement submited & DRO. ‘Accounts of the division are audited by the Accountant General at least once in a year by sending a party of auditors headed by an account's officer, Serious irregularities are brought tothe notice of the Administrative Department and the Government by the Accourifant General lor appropriate action as making recoveries, awarding penalties, punishments, censures,etc., and for {faking suitable actions to prevent recurrence of the same. The Comptroller and Auditor General of India is the supreme head of accounts and audits, ‘and has got wide powers delegated by the Constitution of India and the Government of India Act. ‘The accounts of the Unions and States are kept in such form and manners as prescribed by the Comptroller and Auditor General. The Accountant General is the head of accounts and audit of the state, subordinate to the Comptroller and Auditor General of India and keeps accounts of the state from the vouchers received from the Treasury Officers and Executive Engineers. The accounts of the Public Works Division are sent directly to the A.G. monthly after compilations of accounts at the end of every month, Each State has one Accountant General assisted by number of Accounts: Officers and large umber of clerks. The Finance Department of the Government has got the full powers in all financial matters. These powers include powers to incur expenditure from the Consolidatéd Fund of India or of State, to make grants for any purpose, to grant, sell, mortgage any property, to write-off, etc, No expenditure can be incurred without the sanction of the Finance Department. ‘Allrules and instructions regarding financial, treasury and accounting procedure are set out in Account Code Volumes I to IV. These rules are mandatory and binding on the Union and onall the State Governments. Forms are prescribed for maintaining accounts.and appropriate forms are to be used for different accounts. All forms prescribed for keeping accounts are printed and published in a Book of form and serially numbered and are available for ready reference. _ Besides the Account Code, there are Financial Hand Books which give all the financial rules, limitation of powers, etc. Each department has got its publication, Manual of Order, which embodies the rules and regulations of the particular department with respect to the working of the department, | The engineering departments demand requisite funds from the Government by budget estimate for different works and repairs, division-wise and on sanction of the budget and ppropriation of fund, each division takes up the works for execution, The budget allotment is made on financial year basis, Ist April to 31st March and the allotment is meant for utilization Within the financial year. Unutilized fund is lapsed and required to be realloted for.next year, if Fequired for the completion of works. The officers of the departments are delegated certain financial powers ey to departmental rules which are given in Financial Hand Book, Account Code and Manual of Orders: rulés are to be observed to ensure correctness of payment, to avoid leakages of Government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 mbney from the treasury or State Bank of India for petty payments by cash and to meet miscellaneous petty expenditures. Generally, payment below Rs, 10.00 is made by cash on Hand Receipt Form 28, Regular Establishment. — Both permanent and temporary employees of the department are included in the regularestablishment. 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 original Establishment Bill as a record of payment. Workcharged-Establishment. — The workcharged establishment are the employees who are ‘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 antl paid on prescribed account form, Form No. 29, which has seven columns containing—Item 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 und 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 @ cond Pay bill and acquittance roll. The pay bill form of workcharged establishment is givenin ‘The service of the workeharged establishment may be terminated i ivi any notice, but usually; one month's notie given Ifthe eevies ar erate ee iv684 ESTIMATING AND COSTING 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 ifcrement is stopped and they are not confirmed in service. Overseers having 10 years, service in the department, if permanent (confirmed in service), may appear in the departmental examination for the promotion to Class II 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 state has its own Financial Hand Books in one form or the other though the main principles and outlines are the same. A In UP. there are six volumes of Financial Hand Book dealing with different sections as follows : Volume I. — Financial Hand Book Vohime I contains and specifies the financial powers of all officers including those of Engineering departments. Volume I. — Financial Hand Book Volume II 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 II. — Financial Hand Book Volume III contains the rules regarding travelling allowances, Volume IV.— 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 bY the officers. These procedures are applicable to all departrhents 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 V1 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 connection 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 transactions relating to public works and in keeping und'rendering accounts of such transactions. These rules are supplementary to the General Financial Rules and Treasury Rules of the Government, This Code Prescribes the forms to be used for different transactions and accounts and these forms are numbered for convenience. Book of Forms— All accounts and transactions are kept and recorded jj ‘i! specified in Financial Hand Book Volume VJ or in Public Works econ ener f veORGANISATION OF ENGINEERING DEPARTMENT 685 account forms are given a number, and all the forms are serially numbered and published ina book named as “Book of Forms” for ready reference. The form used by different states differ slightly from one another, though the main outlines and principles are same. Central P.W.D. has its own “Book of Forms’ where each form has been denoted by a 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 (G.0.) on all questions, and rules regarding the department concerned. The Manual of Order is a ide to 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, General Procedure and rules to be followed, Classification of 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 Mamual of Orders (U.P.) consists of three volumes. Volume I contains rules as mentioned above, Volume II contains Appendices giving details and classifications of the rules ven in Manual of Orders Volume I, and Volume III is meant for Manual of Forms as mentioned in Manual of Order Volume I. (In fact Volume III 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 demand is prepared under different prescribed heads of accounts and submitted to the Legislature before the beginning of the financial year, where itis 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. Itis then presented to 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 Legislature and it has also received the assent of the Governor, the amount shown in the budget grant can 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 Engicers and then submits tothe Secretary to P.W.D. who afer serutiny sumbitsitto the Finance partment. Budget Manual — Budget Manual contains rules framed for the guidance of the departmental officers and departments of the Secretariat in regard to the budget procedure in Seneral and 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 Engineering Department prepares a proposal on the basis of Preliminary estimate, from the requirements and informations supplied by the Department Concerned. The Department after due consideration approves the proposal with respect to the work686 ESTIMATING AND COSTING and fund, and convey their approval or administrative sanction to the Engineering Department. As an example, for a hospital building the Medical Department will. first initiate the proposal and will ask P.W.D. for preparing a preliminary estimate, The P.W.D. will prepare the preliminary estimate which shall be formally ahproved by the Medical Department. The Engineering Department then prepares the detailed estimate after necessary surveying, preparing plan and designing, The detailed estimate is then technically sanctioned by the competent authority of the Engineering Department, The detailed estimate is prepared by the Assistant Engineer with the help of the Overseers and with the guidance of the Executive Engineer. The estimate is then checked by the computer and technically sanctioned by the Executive Engineer, if 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 taken up. The contract is arranged by inviting sealed tenders, and entrusting the work usually to the lowest tenderer. For different types of estimates, etc. Chapter 10, pages 448-454 may 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 work may be of different types :— (i Entirely new construction as construction of new building, bridge, road, damp, project, etc. (i) 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. (iii) Special repairs for renovation or for thorough repairs of the damaged work—as changing of roof, changing of floor, changing of doors and windoiis, etc. Repair work.—The repair works may be of the following types :— (i) 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. (ii) 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, (iii) Special repair, Monsoon Damage repair, etc. Classification of works uccording 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. 50,000.00 but not exceeding Rs. 2 lakhs is known as Minor work and the estimate for such work is known as Minor Estimate. Petty work.—The work whose cost does not exceed Rs. 5I i irk and the estimate is known as Petty Estimate, eed Rs, 50,000.00 is known as Petty work alPROCEDURE FOR WORKS 687 According to the C.P.W.D. Account Code, the work costing more 's. 75,000.00 is j ’ than R. 00 termed as Major work and Major estimate, and the wo: it 's. 75,000.00 is termed as »rk costing up to Rs. 75, DIFFERENT TYPES OF REPAIRS WORK _Annual repair or maintenance work (A.R. work).— All works and structures are repaired and maintained in proper condition. The normal repair works done annually, come under A.R. work. All buildings are white washed, colour washed and repaired for minor repairs once in every year. For annual repair of building | to 14 percent 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 maintenasce and repair, money is allotted 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 Medical department, Police department buildings are maintained by the Police department, ete. ‘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. Special repair work every tourth year 1s known as Quadrennal 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 repaigs 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 inviting tenders 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, about 2% of the estimated cost, with the department, as earnest money as guarantee of the tender. This amount is for a check so that the contractor may not refuse to accept the work or run away when his tender is accepted. In case the contractor refuses to take up the work his earnest money is forfeited, Earnest money of the tenderer whose tender has not been accepted is refundable. The amount of earnest money depends on the estimated cost of works and is as follows :— Rs, 50.00 for works up to Rs. 2,000.00, Rs. 100.00 for works above Rs. 2,000.00 jo Rs. 5,000.00, Rs. 200.00 for works above Rs. 5,000.00 to Rs. 10,000.00 and Rs. 100,00 for every Rs. 5,000.00 er part thereof above Rs. 10,000.00.688 ESTIMATING AND COSTING Earnest money should be in cash orencashable at any time. Earnest money may be i of deposit in Treasury or State Bank or other approved Bank or Government Cal eres Garin ceteoriOsthOni ceNSavinps]Esseihot kfortcastiCerii joatellr lodged icici Esactiiey Engineer. a) Security money. — On acceptance of the tender, the contractor has to deposit 109% tendered amount as security money with the department which is inclusive ci ieaue ae already deposited. This amount is kept as a check so that the contractor fulfils all the terms and SGreai bea siti Cont reel hed Catries ot oe tor anliat actor ty according a icaneciiexioneeten souintain 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 aoa ortunded to the contractor after the satisfactory completion of the whole work after a specified earsraly 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 starti ‘< . farting the we this can be collected gradually by deducting from the running account bill of the conrad 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. Arranging contractor. — Contract for a work is arranged by inviting sealed tenders, by issuing tender notice, specifying earnest money, security money, estimated cost, date and tinte for 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 arg 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 thelowest tender is accepted but the lowest tender may not be accepted if the capacity of the contractor is Goubted 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 workis 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. The tenders.can be accepted by different authorities according | rule. The following are the powers of different authorities for Power of accepting tender. their power prescribed in financial sanctioned work :— Chief Engineer ae Full Power. ‘Superintending Engineer Full Power. Up to Rs. 5,00,000.00 Executive Engineer District Engineer or S.D.0. Up to Rs. 50,000.00 Up to Re. 20,000.00 Assistant Engineer 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 :— () Name of the authorities inviting tender; (i) Name of work, and its location: (iii) Estimated cost; (iv) Time of completion; (v) Cost of complete set of tender forms #