Expenditure in public works Department gets initiated in 6 ways

a b c d e f
Request from Request Regular Schemes Drought MLA and
other from maintenance announced and flood MP fund
government Ryots by
departments government

Preparation of estimate by assistant engineer/ section except (e) initially

Calling for tender / nomination

Receipt of tender in division

Scrutiny of tenders

Award of work

Signing of agreement

Handing over of site

Execution by contractor

Recording of measurements by the Assistant Engineer

Check measurement by the Assistant Executive Engineer

Submission of Bill to division for pre-audit

Passing of Bill / Vouchers

Payment to contractor

Work abstract

Submission of accounts to division

Consolidation of accounts in the division

Posting of work register and contractor ledger

Preparation of work schedules form 63

Preparation of monthly account

Submission of accounts to Accountant General (A & E)

 MEASUREMENT BOOK
It is the most important record of the Public Works Department. Payments for works are made based on
the measurements recorded in the measurement book.

It is a document which can be produced as evidence in a court of law.

There are Standard Measurement Books which are generally maintained in Buildings Division which does
the maintenance of the government buildings in order to facilitate the preparation of estimates for periodical
repairs.

A certificate stating that all standard measurement books were inspected and the entries have not been
tampered and all additions or alterations in the buildings have been incorporated under attestation and are up to
date and reliable by the Executive Engineer to the Superintending Engineer on the 30th April every year.

Measurements should be recorded by the persons who are authorised to do so and to whom (section) the
measurement books were issued.

1. Measurements should be recorded directly in the Measurement Book and nowhere else and it should
not be copied from any other record.
2. Each set of measurement should commence with entries stating:
a. Name of the work as in estimate
b. Situation of Work.
c. Name of the contractor
d. Agreement Number.
e. Date of Commencement of work.
f. Date of completion (for final bills).
g. Date of Handing Over of Site.
h. Date of Measurement.
i. Supply order no. And date (in case of purchases).

Entries should be recorded continuously and no page should be left blank.

No entry should be erased, if a mistake is made it should be corrected by a responsible officer.

When any measurements are cancelled it should be supported by the dated initials of the officer recording
the cancellation or by the reference to his orders initialled by the officer who made the measurements. In
either case the reasons for cancellation should be recorded.

Entries should be made in ink, if done by pencil it should not be inked over.

Index should be maintained for each Measurement Book.

Review of Measurement Books
The M Book should be sent to division for review at least once a year and the Divisional Accountant under
the supervision of the Executive Engineer will do the review.

The review is in addition to the check exercised while passing the bills.

A register should be maintained in the sub division / division for noting the receipt, review and return of
Measurement Books. Statement of M Books written up pages should be sent to Division directly from the section
with a copy marked to Sub division.

25% of written up pages should be reviewed by the Divisional Accountant and “Reviewed” seal should be
affixed and signed by the D A.

Check Measurement of Works:

The Assistant Executive Engineer should check measure 75% of the measurements recorded.

Check measure all final bills irrespective of the amount.

Check measure all bills more than Rs. 500/-.

To record reasons in the remarks column for not check measuring the measurements before making
payment and check measurement should be made at the earliest opportunity after the payment is made.

Powers to condone payment without check measurement

1. Executive Engineer up to Rs. 950/-

2. Superintending Engineer up to Rs. 1000/-
3. Chief Engineer up to Rs. 2500/-.

Super Check Measurement by the Executive Engineer :

In addition to Assistant Executive Engineer’s check measurement the Executive Engineer should inspect the
works costing more than Rs. 1 lakh and check measure 30% of the value of each work.

The Executive Engineer should test check at least 24 works per annum.

When the measurements are recorded jointly by officers or subordinates the measurements should always
be recorded and signed by the senior.

Completion Certificate by the Superintending Engineer:

For works costing more than Rs. 10 lakh a completion certificate should be given at the end of the bill
abstract stating that the work has been completed in all respects with reference to the sanctioned estimate and
approved design.
Completion Plan and Completion Report:
After the work has been executed it is to be seen whether all payments have been made (i.e.) payment
towards advertisement, Labour welfare board, photographic charges etc., Then the details of expenditure available
in the CFPR (sub division record) should be reconciled with the Works register figures available at the division. Then
the detailed completion report should be prepared and the same should be entered in the Works register under the
signature of the Executive Engineer.

In case of deposit works if any amount is still unspent after the execution of the work the unspent amount
should be returned to the depositor.

Completion plan should be prepared as per the actual execution and sent to division office for record.

MISCELLANEOUS
1. F N P R: Fortnight progress should be submitted within 5 days from the end of the fortnight.
2. T A BILL: Travelling Allowance bill should be submitted within 3 months from the date of the last
journey.
3. L T C BILL: The claim for leave travel concession should be submitted within 3 months from the
date of the return journey. Journey as well as claim for the family members may be preferred
separately.
4. M BOOK WRITTEN UP STATEMENT: To be submitted to the division office within one week from
the end of the month ( seperate copy to be marked to the sub division).
5. C F P R: C form progress report is to be maintained in the sub division for all ongoing works with
the following details.
1. Name of the work
2. Estimate No.
3. Estimate value.
4. Name of the contractor.
5. Agreement No.
6. Agreement Value.
7. Expenditure up to previous march.
8. Expenditure for the current year month wise.
9. Total expenditure ( Cumulative ).

This expenditure should be reconciled with the works register maintained at the division before the completion
report is prepared.

The jeep should be used for visiting work sites only and should not be used for attending meetings.