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PROFORMA
(Para 3.11 refers)
Quarterly statement of losses for the quarter ending.................................................................
S. Full Gross Amount Amount Net Date of No. and Brief Any
No particulars Amount recovera- actually amount receipt of date of particulars other
(including of loss ble from recovered of loss the 1st the last of the particu-
whether the party from the information link of present lars of
the loss in response- party of the loss correspo position of import-
due to ble responsible ndence the case ance
breach of including
any rule whether it
or due to has been
defective reported
procedure to the
) Govt. If so
the date of
reporting
if not,
why not?
1 2 3 4 5 6 7 8 9 10
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CHAPTER IV
WORKS REGISTER AND LAND CHARGES REGISTER
4.1. General Instruction for writing up of Works Register
(i) The Works Register should be looked upon as the most important record of the Works Accounts
Group and as such, should be written up very carefully and neatly by the persons concerned.
(ii) The Works Register is maintained in Form M.S.O. (Tech).108 separately for each division to
serve as a collective record of all important sanctions relating to the check of transactions included in
divisional accounts and of the check conducted against them during a year.
(iii) This Register is divided into two parts:-
I. Sanctions to Works.
II.Sanctions to contracts.
[Authority: Hq. No. 452 ACII/124-86 dated 24-4-87]
(iv) Detailed instructions for writing up of the Works Register should be very carefully observed.
(v) Care should be taken to see that sufficient space is left between two items so that the entries
relating to each may be readily determined.
(vi) Expenditure pertaining to each sub-head in a Project Estimate should be separately posted in the
Works Register in one place against the estimates sanctioned in connection therewith and a separate abstract
made to arrive at the up-to-date total expenditure against the Project estimate as a whole.
(vii) Between the outer cover and the first page of each Works Register should be appended a tabular
statement in Form S.Y. 316 in which the Accountant, the Section Officer, and the Branch Officer in charge,
should record their dated initials in the column reserved for each of them in token of completion, check and
review respectively of the posting, in the Register.
4.2. Rules for Posting in the Works Register
(i) Sanctions and orders received in the sections should be treated as urgent documents andposted in
the Works Register immediately on receipt and put up to the Section Officer of the Section for attestation. All
transactions appearing in the monthly accounts should be posted.
(ii) The Part.I of the Register deals with all Works relating to a Project which costs Rs.1. crore or
more, and where more than one public/Irrigation/P.H.E. Divisions are engaged in the construction/Extention
Works should be grouped in this part of the register so that all works falling under a unit of appropriation as
well as those falling under a detaailed head of account may be brought together. Separate folios or sets of
folios should therefore, be reserved for each such division.
(iii) The total expenditure on a work during the month will be posted in part I of the Register under
the detailed head concerned from the Schedule of Works Expenditure and the progressive total as per Works
Register will also be compared at the same time with the "Total outlay to end of month" as shown in the
Schedule of Works Expenditure.
(iv) An abstract of charges by minor heads under the service head "Original works" and"Repairs"
separately should be opened in a folio of the Works Register Part I and posting in these abstracts proved and
agreed with those shown by the Division in C.P.W.A, Form No.64. This should be certified by the
Accountant / Accounts Clerk and Section Officer. Expenditure on special repairs should be indicated
separately. A similar abstract should be opened for charges under the minor head "Tools and
Plant","Suspense" and "Establishment" and agreed with Divisional figures.
(v) While posting expenditure entries in the Works Register the accountant / clerk should note down
in C.P.W.A. Form 64, against the entry concerned the page number of the Register in which the entry has been
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posted. After the posting is completed it should be seen that the progressive total arrived at by adding this
figure to the progressive total as previously recorded in the register, agrees with that shown in the column for
"total charges upto date" in the schedule of Works Expenditure and that it is within the sanctioned estimate
and allotment as already recorded in the Works Register. In reviewing the postings, the Section Officer should
attest the entries checked by him both in the Works Register and the relevant schedules. In respect of the
Deposit Works he should also see that on the final settlement of an account, the word "closed" is written in red
ink against the entry of the up-to-date deposit in Col. 6 of the Works Register. He should attest this entry also
vide para 657 of the M.S.O. (Tech). In Part II sanctions to contracts-all sanctions relating to constructions for
Works, Supplies, Carriages etc. as communicated by the authorities higher than the Divisional Officer in
respect of sanctions/work registered in Part I of the register would be registered.
(vi) In Part II of the Works Register (separate folio being set for the purpose) will be recorded,
sanctions to contracts as laid down in paras 825 and626 of MSO (Tech) Vol. I.
(vii) The special points mentioned in paras 624 to 626 of M.S.O. (Tech) Vol.I for posting in part I to
II should be studied very carefully.
(viii) The following general instructions are laid down for the guidance of accountants/Accounts
clerk in the posting of the Works Register:
a) Two distinct lines should be left between the names of each different work.
b) The column "Total outlay inclusive of outlay to end of previous year" should be filled in
whereever necessary.
c) Erasures and over-writing are strictly prohibited and all corrections should be duly attested.
d) If work is entered by mistake under a wrong head it should be neatly scored through and a
new entry made under the correct head.
e) Expenditure brought forward from the previous year requires to be entered in pencil pending
the check of the accounts for the March final. Such entries must invariably be inked finally
by the end of August in each year. The entries of estimates and allotments should, however
never be made in pencil.
f) Sanctions to estimates and allotments must invariably appear in the Works Register against
Expenditure incurred.
g) An index must be prepared on the first page of each Works Register showing the folio
numbers of each minor and detailed head.
h) Each work must be serially numbered in the Works Register.
4.3. Posting of Suspense Heads
The figures of monthly debits and credits as appearing in the classified abstract of expenditure Form
74 (Form P.W.A.41) should be posted every month in col.11 to 24 of Works Register in Part I (Separate page
/pages may be allotted for suspence heads) separately for each sub-head of suspense. The closing balances as
appearing in the Divisional Schedules to end of March 1987. Supplementary may be adopted in the Works
Register as the opening balances for the year 1987-88, in the manner indicated below and the closing balance
worked out every month.
The opening balances under the suspense heads at the commencements of the year should be posted
in col.7 of Part I of Works Register and budget allotment noted in col.8 ibid. Any addition/reduction to the
allotment during the course of the year on account of re-appropriation, supplementary grant etc.is to be added
or subtracted in this column. The debits and credits under the sub-head should be posted as under:-
Stock
Debit-------------
Credit-------------
Closing balance to the end of the month-------------------
Misc.Workd Advance
Debit-------------
Credit------------
Closing balance to the end of the month-------------------
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