' FOR THe ¢ R. . GUIDANCE OF OFFICERS pe® : OF THE * .' JRRIGATION BRANCH. . 8 terete Edition—1940 tnd Reprints1949 Third.Reprint—t 958 = A Ath Reprint—1961 Sth Reprint—1964 wer» Oth Reprint— 1969 Published by AuthorityADDENDUM AND CORRIGENDUM to the MANUAL OF ORDER IRRIGATION, PUNJAB . Tae Eprrion, 57a Reprivy, 1964 anv Ora Reprint, 1969. A&C No. 4, dated 18th December, 1969. Page 164 Case No. 10/245 8 0 (OP)/67, Anew paragraph 3A may be inserted between paragraph 3 & 4 of Part IT of Article 7-2 of the Lrrigation Manaul of Orders as follows :— 3A. Holders of Pakistan Civil Awards of Sitara-i-Pakistan and above may also be allowed use of the Irrigation Branch Rest House if accomodation is available, ALO No, 5, datededgik November, 1969, Case No, 58/68 (Rates,) In chapter TIT of the book ‘Manual of Orders” (Page 110-111) insert tho following under Article 3-24 below paras (4) (d) and (5)(e) and (dy :— Adoption of Uniform System “The works costing more than Re, 5000 should be executed on For works below Rs, 5000 the Agreement Work/Order Sy wever, be continued, as being followed in various Zones ab present.” , A&C No, 6, dated 23rd June, 1971, Oe se NO, 58/Rates/67, (Page 17) Article 2.12, Rule I (a) (iii) In the sub-clause No, (iii), ad dum No, 2, dated 9 for Upto 5%” appearin ed, wide Addendu® and Corrigen- ay, 1868, substitute ‘At least 5%” therein, A&O No, 7, dated 24th June, 1971, Case No, 58\Rates/67. (Page No, 164) Articlo 7.2, Part ii, A&C No, 4, dated 18th December, 1969 may be corrected as A&C No, 4 A even date, Secretary to the Government, Irrigation and Power Department, SGP, Lahore—1 DLR ~4,000—27-4-1972—Job Soc,Manual is issued for the guidance of officers of the’ branch, Punjab, in supersession of the lst. Kdition Irrigation’ ‘Orders of 1912, which had become out of date. Chapter. Mevenue andswater supply which existed in the lat dition; has Mier @inoved and incorporated in the New Revenue Manuakite 4. tapderto bring all Revenue matters into one book as far as possitibey:. + 2._ Copies of the Manual will be supplied for the use *figll éle.and Divisional Offices; of all Deputy Commissioners Of Mi. of canstirrigated district and a copy will also be issued gratis to eve jf officer of the Engineer Establishment and to selected officers of othet*” ys branches of the establishment for personal use. All officers ceiving copies will be held responsible for their safe custody a ‘or their being posted to date, and if a copy is lost, it will have to f »bereplaced at the expense of the officer responsible forit. An officer Sgaileaving the branch onretirement or transfer will be required to sen is. copy to the Superintending Engineer of his Circle through the usual channel. _ ql at 3._ With the exception of copies of the Manual allotted a Circle or Divisional Offices, which will be in the custody of the Head af of the office for the time being all copies supplied _ to officer should “be considered as for their personal use, to be retained by them as. ‘tong as they remain in the Branch and Province. _ 4. An officer proceeding on leave should leave his Manualin the charge of the Head Clerk of the Division to which he was" last’: attached before going on leave, and the Head Clerk should take - care that copies of Addenda and Corrigenda are received. during the officer’s absence and are sent to him with the Manual on his re- turn even if he is posted to. another Division. £ -5. Articlesin the Irrigation Manual of Orders in which, finazy cial and accounts considerations are involved, are to be regarded <4 ag having been issued by the Finance Department under Rule 37 (e) ofthe Devolution Rules. All addenda and Corrigenda involving _ such considerations will be issued with the previous consent @f the Finance Department and will have the following heading affixed to them: ve “Issued with the approval of the Finance Department”. Dated December, 1929. aPREFACE TOTHE THIRD EDITION’ & The second edition of this Manual having gone out of pring: ue portunity kas been taken to revise and bring it up to-date. : rection slips istued to date have been absorbed in this edition also incorporates all amendments necessitated as a result constitutional changes introduced by the Government of = ): i ‘tment e whole of the Manual has been re-arranged Fofgeven chapters against six chapters in the second edition. ® The Preface to the second edition is reproduced for purposes of reference.Articles ot 2-2, 23 aa ra els LL te ty ts ae ks ty i = wh wh Be ABLE OF CONTENTS CHAPTER [--Esraviismrst (ages 1-60) Deleted — vide J {ddendum and Corrigendum No. 81, dated 23rd April 1945 CHAPTER TA: |OUNTS Section I—Classification of Expend ture Instruction regarding the Classfieation of Expenditure setween Capital and Revenue : - Apportionment of charges of certain canals constructed in partnership with certain Indian States : Section Uf—Initial Accounts Responsibility of Divisional Accountant for checking Bills and completing Vouchers Dating of Signatures and Initialsin Vouchers, Accounts and other Documents : Imprests to Subordinates and to Kanployees below that Rank ‘Mothod of Accounting of Temporary Advances to Suberdinates Accounts of Fuel and Timber collected from Canal Plan’ ations Accounting of Stock and Tools and Plant Reserve Stock Limits of the Divisions Treatment of Tools and Plant charged to Works Securities of Mill Contractors Check Measuroments and Payments for work Custody and Record of Measurement Books Standard Measurement Books Rules for urity Deposits Skori0n LL Ifiscellaneous Details of Progress of Works shown on the Reverse of the Works Abstract Form. . : . . Maintenance of Work: Accounts by sub. ‘Heads Statements of Cheques cashed . Clearance of outstanding at the end of Financial Year Preparation of Supplementary Accounts for March Adjustment of Taccavi Items Taceavi and Deposit Works Schedule of Deposit and ‘Taceavi Works. Charges for Survey Department Maps .. Officials authorised to grant Receipts Accounts Irregularities . a ib, 10 16 ib. Ww ib. 23 al a2 35 36 ab. 37 ih, ih. 39 ib [Le 40iii Articles CHAPTER I11—Oretce ProcepuRe Secrron [Preparation of Estimates ond Drawings 3:1. Preparation, Signature and ‘Treatment of Plans 3 Reproduction of Drawings... a 3°83, Standing Orders for the Guidance of Divisional Head Draftsman, o * Maintenance and Repairs Estimates Seer TON TI Government Stores and Money ‘Treasure Guards and the Custedy and Excort of Treaswe Custody of Cash and Method of making Payments Payment of Cash to Contractors and check on the writing up of the Cash Book . 38. Cash to he recovered for Pet ete, Sales of Charcoal, Firewood, Section HT—-Furniture, Tools and Plant and Tnstiaments 3-9. Supply and Custody of Theodolites, Le Js and other Mathcma- tieal Instruments 3°10, Supply and Storage of Government Tents and Preeantions against Fire in Camp 3-11. Supply of Kiln apparatus to Contractors SEcrion IV—Gorerament Records, Registers and Reins 3°12, Seale of Surveying and Mathematical Instruments... 3°18. Register of Plant and Machinery oe 3:14, Instructions for the preparation of Reyenue Reports ; Inspection of Divisional and Sub-Divisional Offiecs Assessment and areas to be adopted in the Statistical State- meni e 3°17, Office Libraries ... 3°18, Books of Reference 3°19. Standing Order Books 3°20, Record Books 21, Production of Official Records in Law Comts Agreements with Contractors = 3-25. Fishing in the Punjab Rivers and Canals 3°26 Officers who should meet the Governor on occasions of his arri- ‘val at, and departure from a station ... es ae 3:27, Monthly supply of petty articles chargeable to Contract Con- tingencies required by Sub-Assistant Surgeons attached to Canal Dispensaries... - - Pages ib, 98 101 ib 102 tb. 108 104 106 106 ib. 7 ib, 109 12 8 119Articles Pages CHAPTER VII--Purie Bepixes Snertos [Provision and occupation of Public buildings Rules for Canal Patwar khanas “ - 158 Rules from Occupation of Canal Rest Houses, ib, Rent for occupation of Government buildings as residences 168 Rebate of rent fer a portion of residence used as office wee 1b. ‘Temporary shelter huts for seasonal Gauge Readers, Ccolies and Beldar : . - ib, 7.6. Rules for the maintenance of gardens atfachrd to Government Residential Buildings . - 7.7. Contribution towards cost of maintenance of gardens attached to residence combined with Rest-Houses or Offices | ic Suction [1— Scale of furniture for public buildings 7.8. Seale of furniture for Inspection Housesand Subordirates’ Rest Houses 171 7.9. Scale of furniture for Canal Dispens: ee is 7.10. Scale of furniture for permanent shelter huts for Inepee- ting Officers on the Sutlej Valley Project = on 188 7.10-A Scale of Furniture for Zilladar's Office - _ @ Szetion IL{— Miscellaneous 7.1L Register of Buildings . an : 7 ib, 7.12, Fire Protection - . . 1st 7.13. Provision of Electric Installations in Government residential buildings incharge of Irrigation Branch : iss 7.14 Rules for the sale of Public Buildings in the charge of Public Works Department, Irrigation Branch, Punjab .. iso APPENDIC u Educational Qualifications Rules, 1902 . ve 198 TI. Form of Charge-sheet oe » 197 III, Form of Licence for the disposal of fruits . s+ 109-202 IV. Form of proposed maintenance and repairs allotment . 208 V. Common defects noticed in the matter of cleanliness of office and remedial measures therefor : : 204 VI. ‘Terms of Appointment of Auctioncers for the conduct of Auc- tion for the sale of surplus Irrigation Branch Buildings ++ 205—208 VIL The owing open of Canal Dispensariesto Publie... ve 208 INDEX List showing the numbers of paragraphs in the Second Edition and those of the correspondir g paragraphs in this edition wo LeCHAPTER II—Accounts Pages (+) Classification of Expenditure - 1 (ii) Initial Accounts 6 35 (iii) Miscellaneous SECTION 1—CuasstFicaTIon oF EXPENDITURE Instructions regarding the Classification of Expenditure between Capital and Revenue. 2°, The principal code ruling on the subject is contained in paragraph 6 of Statemen. A of Appendix 4 tothe Public Works Account Code. “Nore—For detailed heads of exponditure subordinate t? Minor ‘Heads, see consoli- dated chart. a5 per Agpondix VIL". (2) In accordance with the above ruling initial expenditure during the construction of a Project must be charged to Capital. Once the construction estimate is closed, all expenditure for maintenance and working expenses, eg., that falling under accounts sub-heads “Maintenance and Repairs”, “Tools and Plant”, “Suspense”, etc., must be charged to Revenue. No difficulty arises in either of these cases. . Subsequent expenditure on additions, alterations, exten- sions, improvements, renewals and replacement is, however, of a more complex nature and each work has to be considered on its merits before its allocation to Capital or Revenue can be deter. mined, (3) Subsequent expenditure on Petty Works, costing Rs. 1,00 and under, must be charged to Revenue, irrespective of whether they are of the nature of additions, alterations, or renewals, etc. Works costing more than Rs. 1,000 may be, according to circumstances, either debitable to Capital to Revenue, or par- tially to Capital and partially to Revenue. The nature and classifications of these works are discussed below:— Group I (4) The following works, provided the cost exceeds Rs. 1,000 will, generally is speaking be debitable to Capital on the princi- ple that they are required for the full development of a pro- ject:— (é) Construction of new irrigating channels. (ii) Construction of new masonry works (not replacing existing works). (iii) Construction of new buildings (not replacing existing buildings). (iv) Construction of new outlets (not replacing existing outlets),al IRRIGATION MANUAL OF ORDERS. (Chap. (v) Additions t» existing buildings. (vi) Construction of all new drains whether seepage drains, storm water drains, storm water- éum- seepago drains or small drains meant for draining off local depressions and provision of bridges and other crossings over such. drains; and also their subsé- ~ quent remodelling and extension. (vit) New heads for Inundation Canals which do not replace existing heads. Group IT (5) The following works are debitable to Capital, provided the cost exceeds Rs. 1,000 and that they can be shown to be in them- “ 4 selve directly remunerative:— (i) Extension of existing irrigating channels. _/ (i) Enlarging the capacity of existing main canals and branches. (iii) Enlarging the capacity of existing distributary channels and the masonry works on these channels. (iv) Remodelling distributary channels and masonry = works on these channels. (v) Constructing marginal bunds and flood embank- ments. A Ae ae + (vt) Constructing river training works. Group IIT (6) The following works are debitable partially to Capital and pa:t al'y to Revenue if the old structure or part thereof is replaced by a new one, the cost of which exceeds the cost. of the original werk or part thereof by more than Rs. 1,000:— (?) Renewal and replacement of masonry works on main canals and branches. (ii) Replacement of buildings. Nove T—The cost of she new work should bo divided between Capital and Revenue as below (1) Orignal cost of the portion to be oP (2) Estimated cost of the new work exehuding cot of dismantling 4 anv Value of-dismentled martersals. —— \ (3) Gost of d:smnanthing | (4) Value of dismantled material fod (5) opal of the Estimate . . * Chargeeble to Revenu Changeable t Cap th Norm 2In the event of the valuo of rhe materials obtained from dismant work boing fa ex2s8 of the enst of dismantling "quantity the figure AB will boa minus quantity,”3 _ * Chap. 11) AcCoUNTS —CLASSIFICATION OF BXPENDITURE 22 Group T (7) The following works are debitable to XVII—Extensions and Improvements provided they cannot be shown to be in (i) Works not exceeding Rs. 1,000. (ii) Extension of existing irrigation channels. (iii) Enlarging the capacity of existing main canals and branches. (iv) Enlarging the capacity of existing disttibutary channels and masonry works on these channels. \ : en (v) Remodelling distributary channels. and masonry works on these channels. (vi) Constructing marginal embankments and flood em- bankments. (vii) Constructing river training works. Group Vi (8) The following works are debitable to Maintenance and Repairs:— - (i) Strengthening or raising banks of a channel for the purpose of restoring it to sound working conditions. (i) Silt clearance of canals. - (iii) Excavating heads of Inundation Canals designed to replace existing heads. (iv) Alteration to outlets. (v) Replacement of outlets. (vi) Maintenance of drains. Nore—tnterpretation to be put on Group TV (v) and Group V ('v)and (v) with reference to remodelling of repa'rs to outlets §8 #8 follows:— (8) Tfq broken ontlet be repaired or replaced by one of the same type and size the i ‘cost should be allocated to “Maintenance and Repair.” (b) Than outlet bo replaced by one of another type or if an existing outlet be altered in size the este should bo allocated to "Rixtens-o38 and Tmprovement®.” : Apportionment of Charges of certain Canals constructed in partnership r with certain Indian States 2-2. The following rules. govern the apportionment. of the gharges of the canals named below between the Punjab Government and the Indian States concerned. mek4 22 IRRIGATION MANUAL OF ORDERS [ Chap. Il (i) Sirhind Canal—The whole of the expenditure of the Patiala Division and a portion of the expenditure of the Ludhiana Division is borne by the Phulkian States and is sub-divided as follows:— Per cent Patiala State .. . oe oc 83°6 Nabha State .. os | 0 8-8 Jind State oe oe - oe TH In the case of the Ludhiana Division the cost of capital works on and maintenance charges of the British Branches is wholly char - geable to “Provincial” and that for the “Feeder Line Regulators” to “Contributions”. The cost of capital works on and maintenance charges of the Main Line (including the Headworks) only is divisible between. “Provincial” and “Contributions” in the proportion of 64 to 36. Debits on account of Works expenditure (as also on account of Tools and Plant and Contingencies) in the case of the Patiala Divis- ion should be raised against the head ““P—Deposits and Advances- Account Current with fmdian States”, monthly in the Divisional accounts. Debits on account of the remaining establishment charges of the Patiala Division are passed on the Phulkian States monthly by the Audit Office, and for their share of direction, audit and account and leave and pensionary charges in the supplementary account for March each year. The Pro rata share (based on works expenditure) of the Estab- lishment and Tools and Plant charges plus the usual additions on account of the audit and accounts and pensionary charges in respect of the contribution portion of the works expenditure of the Ludhiana Division is adjusted and passed on by the Audit Office to the Phulkian States in the supplementary accounts for March. Nore—B fore muking the pro rata distr bution of the cost of establishment of the Lmdhiana Divisica to d>termiae the share ‘able from the Phulkian States purely avenue establishment charges should be excluded. These orders have effect from 15th May 19 (ii) Ghaggar Canals—The works expenditure of these canals is debited to the Bikaner Government as follows:— (a) Open Cpaital charges:— Per cent Head works . oe oe 40 Main channels from head to Bikaner Border .. 305 Chap. tI) ACCOUNTS—-CLASSIFICATION OF EXPENDITURE 22 Per cent (6) Maintenance char; Headworks . | o 40 British section of the main canals | 20 The above charges (after excluding land charges) are subject to an addition of 27-15 per cent (as detailed below) on account of general charges which should be made monthly in the Divisional Accounts. No furhter debit should be raised by the Audit Office. Per cent ‘ (1) Public Works Establishment .. s 21°50 . (2) Audit and Account Establishment o 1:00 Total (3) Pensionary charges at 14 per cent on (1) and (2) above . (4) Tools and Plant .. . Total be 27°15 7 (iii) Western Jumna Canal—The contributions share is chargeable to the Patiala Government as follows:— (a) Open Capital charges— Headworks and Main Line of the Western Jumna Canal. Per cent For the cost of such additions to, and improve- ments of, above as may be rendered neces- sary by the increase in the supply required for the Sirsa Branch - oo 28 Sirsa Branch - For Ist Section, Sirsa Branch, H. Escape to whatever Section they may belong .. 28 For 2nd Section, Sirsa Branch .. . 41 For 3rd Section, Sirsa Branch .. oo Nil. a For (3) Distributaries, 2nd Section, Sirsa Branch ce — — 100 Elsewhere qo — | Nil(6) Working expenses — (1) Head works (2) Main Canal and Branches. Old Main Line, and (4) Dra- inage Works Old Main Line. IRRIGATION MANUAL OF ORDERS [Chap. It At a percentage say (M) which will be determined annually by Government and ccm. municated to the Divisional Officer, Karnal Division and to the Audit Office inor about August. The Provincial share will then he 100-M per cent. Sirsa Branch 26 per cent. The cost of maintaining the portion of the Patiala Dis- tributaries in British tereri- tory is borne by the Punjab Government and of the re- maining portion by the Patiala State. Necessary distribution is made, in the Divisional accounts of the Karnal and the Hissar Divisions monthly at the rate of 1/12th of the estimated charges as per budget debitable to the contributions account and passed on to the Patiala State, the difference between the debits so raised and the charges actually debitable on the percentage basis being adjusted in the accounts for March. The pro rata share (based on works expenditure) of the establishment and tools and plant charges plus the usual addi- tions on account of the audit and accounts and the pensionary charges in respect of the contributions portion of the works ex- penditure is worked out and passed on by the Audit Office to the Patiala Government in the supplementary accounts for March. SECTION [1—Lyitran Accovst Responsibility of Divisional Accountant for Checking Bills Patiala Distributaries and Completing Vouchers 2-3. The duties of Divisional Accountants are defined in paragraphs 98—102 of the Public Works Accounts Code. The Accountant is held responsible that: all vouchers are checked and examined before submission with the monthly accounts, and that ete with signatures, stamps, etc. It is not necessary onal Accountant should check personally the arith- metical accuracy of all vouchers and accounts, but he is responsible all vouchers and accountsie Chap. I] ACCOUNTS—INITIAL 2-4—2'5 that cent per cent check is exercised efficiently under his supervision. After check every voucher should be effected with the word “checked” over the dated initials of the Divisional Accountant as well as of any Clerk who may have applied a pre- A liminary check. (2) Divisional Accountants must not be allowed to prepare the bills of contractors and suppliers or to make cash payments to the latter, as their usefulness as examiners of claims and payment would be impaired thereby. : (3) Incomplete and defective vouchers received from Sub- Divisional Officers should be immediately returned to them for com- pletion or correction and should not be submitted to the Account- ant-General, West Pakistan until they are complete in every res- pect. Neglect of the above points will affect the advancement of the Accountant in respect of increments, etc. (4) Persons witnessing signatures and seals on vouchers, : should be able to write their names. The use of seals by witnesses is allowed only when they are habitually used by men unable to write. The making of marks on the parts of witnesses is not per- eS mitted and should be avoided. ‘Lo prevent receipts, bills, etc, = ¥” being rejected by courts of law as informal or invalid, great care is necessary to see that contractors and witnesses sign in the places i s intended ‘or the purpose. ] Dating of Signatures and Initials in Vouchers, Accounts and other Documents 2-4. Allsignatures and initials in vouchers, accounts or other documents should be dated, whether they refer to corrections or not. Imprests to Subordinates and to Employees below that Rank 2-5. The grant of imprests generally is governed by para- graphs 163 to 166 of Public Works Account Code. (2) Imprests should only be given for specific transactions . such as collection of labour and other petty Irrigation Branch Cit- expenses, and should invariably be discon- x Shurch. 1800. dated 1s tinued when the necessity for them has passed away. (3) Subject to the following rules, which must be carefully attendee b imprests may ‘be given to permanent or temporary be employe "elow the rank of a subordinate:— (i) Imprests should only be given when absolutely neces- sary, and the amount should be kept as low as possible..8 26—2-7 IRRIGATION MANUAL OF ORDERS (Chap. I (ii) Imprests can only be given_with the express sanction of the Divisional Officer and_ then only to employees of whose character the Sub-Divisional Officer has had opportunity of forming a favourable opinion. (iii) In the case of loss or defalcation, the Divisional Officer will be held responsible that all requisite precautions have been taken. (4) Superintending Engineers, when on inspection, should satisfy themselves that the above rules are strictly carried out. (5) On open canals, where there are often numerous petty works in a subordinate’s section, in order to facilitate prompt pay ment for the same when this cannot be otherwise arranged, it is usually sound practice to grant to subordinates imprests of moderate amounts, seldom exceeding Rs. 50. (6) When such imprests are granted they should be closed and recouped at least once a month,and also, if possible, whenever more then half the amount of the imprest has been spent. Method of Accounting of Temporary Advances to Subordinates 2-6. The Auditor-General has sanctioned an exception to the rule in paragraph 167 of the Public Works Account Code in the matter of accounting of temporary advances made to sub- ordinates for liquidation of specific charges already incurred. ~ The amount of such advances should simply be noted in red ink in the cash book in column “to whom paid” and an acknow- | ledgement of the subordinate for the amount advanced obtained und kept in the cash chest and the amount when paid charged off cyect in the cash book instead of through an imprest account. Accounts of Fuel and Timber collected from Canal Plantations . Accounts of fuel and timber operations. should be aes Ce maintained in all Divisions in accordance with Mepeuir iain. the following instructions: — (1) All transactions relating to operations connected with the collection, carriage, or sale of charcoal, wood and timber. should be passed through the stock manufacture account. £ (2) Separate annnal manufacture estimates should be prepared. in each Sub-Division or section, if necessary for the collection of eh il whatever may be the purpose for which it is required, and of wood and timber required for sale or for- stock manufacture and all charges for collection and carriage besides, the value of unfelled fuel at the rates laid down in Irrigation Branch Circular No. 5928 Accts., dated the 13th-Jupe 1936, should be9 Chap. 11] ACCOUNTS—INITIAL 27 “Charged _ to them. _ No entries will appear in these accounts in respect of thining and pruning operations or of dead ‘and fallen trees sold in situ as provided in paragraph (5). (3) The orders laid down in paragraph 4:27 and 4-28 of the Punjab Public Works Department Code and paragraphs 384 to 396 of the Public Works Account Code should be strictly followed in maintaining the accounts of all fuel and timber manufacture operations, The value of outturn when transferred to stock will be credited at the rate laid down in Irrigation Branch Circular No. 6028-Accts., dated 13th June 1936. Xx ‘The balance of the manufacture account will be credited to Major Works” Direct receipts—by debit to manufacture account when the operation is closed. (4) Tssues from stock will be made at the following rates: — (4) For issue to Government works at stock rates. (ii) To contractors and others for private use at stock rate with the addition of 10 per cent for storage charges. Nore Tho tates mauy bs fuere xed at the di-orton of the Divisional OMeors in the af eal 8 to Contractors and others whether for privat or Goverment use when sp ejal circum stant $ indicate that they ace t 0 low. (iii) To.touring officers and their followers for use in camp as laid down in paragraph (5) of Article 2-47, (5) The produce of thinning and pruning and dead and fallen trees may be sold in situ by public auction at the discretion of the Executive Engineer or by acceptance of a tendered price with the approval of the Superintending Engineer and the Sale- proceeds credited direct to ““V—Receipts from Plantations” without passing the transaction through the manufacture account. Notwith- standing the above instructions requirements of canal employees for fuel wood may be met with from these sources as far as possible. For this purpose, no such produce or cut wood shall bo sold and allowed to be removed from the plantation until it has been measured. Measurements shall be made after stacking. The stacks > shall be long and narrow, not more than 5 feet in width.The fuel wood shall be laid in only one direction so as to be closely packed. Stacked volume of 4 cubic feet will taken as equal to maund. Nore —Whon cutt'ng and carriage is done by the purchater the price to be paid by him > — qill bs the value of unfelled fuel wood at plantation site. No wood shall, however, be allowed to be removed from the plantation until it has been measured. All measurements shall be made after stacking. The stacks should be long and narrow, not more than 4or 5 feet in width and the wood laid in one direction solo 28 IRRIGATION MANUAL OF ORDERS {Chap. to be closely packed, a measurement of 34 cubic feet being taken as equal to a maund. (6) If the sources mentioned in paragraph (5) above are not sufficient to. meet the requirements of Canal employees, a small quantity of wood and charcoal may be kept ia stock for issue to Canal employees residing on or touring on the canal. (7) Divisional Officers will see that only so much wood is cut and stacked as will command a ready sale, and that the accumulation of large stocks of unsaleable wood is avoided. (8) The foregoing orders do not prohibit the sale of whole trees whether standing or fallen, green or dead which should generally be by public auction. The powers of Divisional Officers to sanction such sales are limited to those delegated to them in Serial No. 8 of paragraph 20-17 of Book of Financial Powers. All other cases will be reported, with an explanation of the circum- stances, for the sanction of the Superintending Engineer. Accounting of Stock and Tools and Plant 2-8. Government servant entrusted by the Divisional Officer with the care, use or consumption of stores, are responsible for main- taining correct records and preparing correct returns ia respect of the stores entrusted to them. (2) All transaction of receipts and issues should be recorded strictly in accordance with the rule in the order of occurrence and as soon as they take place. Fictitious stock adjustments are strictly prohibited such, for example, as (1) the debiting to a work of the cost of materials not required or in excess of actual requirements; (2) the debiting to a patticular work for which funds are available of tho value of materials intended to be utilized on another work for which no funds are available; (3) the writing back of the value of materials used on a work to avoid excess outlay over appropria~ tion, ete. Any breach of this rulo constitutes a serious irregularity swwhich will be brought prominently to the notice of Government by the Accountant-General. (3) As an exception to the general rule that all transactions shall be shown in the accounts as soon as they occur, the issue of stores io a large work which may extend over some months and the issue of petty stores for repairs, ete., when the work is being carried out departmentally or by a contractor whose agreements are for Jabour only, may be shown in the accounts collectively once a month under the date the accounts for the month are dueto be closed. The issue of Petty Stores, the cost of which is recoverable from Contractors and others, should be shown in the accounts on the date the transaction actually occurs,ib Chap. fl ACCOUNTS INITIAL 28 (4) Materials may be issued from stock for the following pur- poses:— (a) For use on works either by issue to contractors or direct (paragraph 307, Public Works Account Code). (b) For despatch to other Sub-Divisions or Departments. (c) For sale to contractors, employees, other persons or local bodies. When the stores are in charges of a store-keeper they should be issued only on receipt of an indent (Public Works Account Form No. 7) signed by a Divisional or Sub-Divisional Officer. Petty issues of stores for urgent Government purposes, when it is not practicable to get the indent signed by one or other of these Officers, may be made onindents signed | by a sectional officer, provided the store- keeper takes steps to have such indents countersigned by the Sub- Divisional Officer at the first opportunity. When, however, a sectional Officer has to issue stock ma- terals for the requirements of works under himself the use of Public Works Account Form No.7 is not obligatory. Insuch casesthe Sub- Divisional or Divisional Officer will issue a written order to the sec- tional officer (at the same time as he orders the execution of the work) to draw such materials from his stock up to any assigned Limit not exceeding the provision made for materials in the sanctioned esti- mate. This written order shall give name of work for which the materials are required and the quantities and description of the items of materials. In emergent cases, such as breaches, where it is not possible for the Divisional or the Sub-Divisional Officer to issue this written order before the issue of stores, the sectional officer will report the stores issued to the Divisional or Sub- Divisional Officer within one week and obtain his approval to these issues. The use of indent (Public works account Form No. 7) is obligatory in cases of transfer of stock materials from one sub- ordinate section to another. In such cases the indent should be counter-signed by the Divisional or Sub-Divisional Officer. Norg 1-—When examining “Registers of Stock Issues” and “Works Abstracts” Sub-Divional officers should see that in practice this rule is observed strictly, and they should deal suitably with instances of unouthorised and excessive issues to works made by sectional officer without due ease. Nore 2—Tho term “Works” ineludes manufacture operations, ~ride Rules (i) patagtaph 187, Public Works Account Code. (6) Indents should de filled up cate fully as all subsequent accounting d*pends upon them. In the column ‘Head of Account, etc.,” besides entering the name of the account head to which the jssue of stores is chargeable, full names of Divisions and cfficcs to which stock is to be issued and of contractors, employees, other12 28 IRRIGATION MANUAL OF ORDERS [Chap. 1 persons or local podics to whom it is authorized to be sold should be added as far «8 possible in all cxses in which storcs are ordered to he issued otherwise than for the requirements of works within the Division. ‘The last column, headed, “Name of work, etc.” shculd be filled in only when the stores are required for works within the Division, and in such cases the full name of the werk as given in tie estim-t:, sould be entered, as well as the name of the contractor from whom the value is recoverable (vide paragraph 307, Public Woks Accounts Cude). (7) When issuing materials from stock, the store-kecper or sectional officer should examine the mdent (Public Works Account Form No, 7) and sign it in the space provided fo: the prxpose, after making suitable alterations (attested in each case by his dated initials) in the description and quanitites cf materials if he is unable to comply with the indent in full. He should then prepare and sign the form of the invoice attached. to the indent according to the supply actually made and simul- taneo:sly make an entry in the Register of Stock Issues (Public Works Account Form 8). ‘Tho indent should be returned at once to the Indenting Qfficer and the signatme of the ffi receiving the materials should be obtained, as soon as possible, on the invoice which should be tr.atet as a Voucher in support of the entry in the register. ; Nore LAt should be seon thet the sekaowlegoment of materials is signed either by the parson to whom they aro o dered to be d Dor despatched or by a duly autho- Tised ayont. ‘This precaution i8 specially nectssary in the case of issues to contract 1 and private persons whos acknowl ert shoula ect forth all the particulars mentioned jn prragraph 310 of Public Werks Account Code. Nore 2—Aote 1 applies also to issuer made to contractirs by the section ai officer himself without the prodact.on of an indent signed by higher authority, vide (paragrapp 5). (8) When meking entries in the Register of Stock Issues the store-keeper or sec‘ional officer should psy particular attention to record in the columns headed “To whom issued” and “Head of Account, etc’”’., the full varticulars as given in the Jast two columns of the indent or as othetwise known to him. Norr--If the materials are issued for use on @ wok the partiolars required to be entered in the column Name of werk, ete. of Public Works Account, Fonn Ne. 7 vide patage Ph 6) should be invariably be given in the column To whom ised. (9) At the end of each month, every subordinate in- charge of Stock and Too!s and Plant will “submit to the Sub- Divisional Gfficer copies of the month's transactions in his register (Public Works Account Form No. 8), together with the original register and supporting indents or orders. ‘These returns (except the register) countersinged by the Sub-Divisional Officer, will be submitted in original together with Consolidated13 Chap. 11] ACCOUNTS—INITIAL 28 Public Works Account Forms Nos. 9 and 10 (vide paragraph 186 to 188, Public Works Account Ccde) to the Divisional Office where they will be checked. They will, if necessary, be returned to the Sub-Divisional Office for correction of e1rors and retained for record on receipt back in the Divisional Office. The Subordinate’s registers will be returned by the Sub- Divisional Officer to the sectional officer after check and making such corrections as may be found necessary and with the least possible delay. No issues or receipts shown in Public Works Account Form No. 8 should bestruck out or altered except aslaid down in paragraph (12). (10) The subordinates will show in their register (Public Works Account Form No. 8) the opening and closing balances of every item of stock and Tools and Plant at the beginning at the end of each month, respectively, and compile a distribution list for each month. Copies of these distribution lists will be prepared by theSubordinates hali-yearly for all stock materials at the end of March and September and yearly for all Tools and Plant at the end of September and submitted to the Sub-Divisional Officer. These * distribution lists will also be prepared by the Subordinate at the transfer. The Sub-Divisional Officer will submit half-yearly or yearly as the case may be, to the Divisional Officer a consolidated return of cach of his Subordinate’s Distribution lists, together with as ®taté- time of their ment in the form below showing what checks have been made during the previous half-year or year: ~ Name of Name of | Half year | Name of Name of vabordinate’s | supord’nat? in | Bub- ‘Sub- Seotion in charg which | Divisi nal Divisional last | Officer Officer chock was | the Ist was | for column for eolumn & made | made 3 | | | | | 6 | | | pT | | \ | | | | Norm —In case where the complete cheek 1 epccified every two yeors, the aleve state- ment shouly be expauded ty syow ail four Lalf years, . ae14 28 IRRIGATION MANUAL OF ORDERS [Chap. 11 (11) Articles of tools and plant with the Revenue staff shall, however, be under the charge of Zilladars instead of the Sectional Subordinates. ‘The Zilladars shall maintain accounts in respect of these articles and submit the same monthly to the Sub-Divisional Officer in the same way as the Sectional Subordinates. The pro- cedure for the submission of yearly distribution lists and the record- ing of count: certificates is laid down in paragraph 4°35 of the Punjab Public Works Department Code. ‘A statement showing what checks have been applied during the previous year should also be compiled by the Deputy Collector in the form prescribed for the Sub-Divisional Officer in clause (10) above. As regards new supplies of tools and plant articles for the revenue staff detailed measurements for the same shall continue to be made or recorded, by the sectional subordinates or the Sub- Divisional Officers. (12) Exrors of omission or commission detected in Public Works Account Form No. 8 in the Divisional or Sub-Divisional Offices will be dealt with as follows:— (a) Material received but not paid for—Material which have been measured up and taken over by a Subor- dinate should at once be entered as received in his register (Public Works Account Form No.8) if the same has not been paid for during the month, the Sub-Divisional Officer will make the entry as “Stock Purchases” before submitting the return to the Divisional Office. (0) Omission of Cash Sales—Unless the recovery has been made in advance of the stores supplied, which cases would ‘beTare and in which case the amount realized would be credited to ‘Deposits’, the necessary entry showing the issue of the stores should be made in the Divisional Office in the papers concerned. The omission to show the issue in such a case would, however, distinctly point to carelessness on the part of the Sub-Divisional Officer in writing up his accounts. (c) Receipts of material in excess or short of those paid for—In such cases, which should also be rare, the difference should be accounted for through the Suspense heads “Purchases” or “Miscellaneous Public Works Advances” as the case may require, pending result of enquiry from the Sub-Divisional Officer.18 Cap . It) ACCOUNTS—INITIAL 28 (4) Materials transferred within the Division—If the Con- solidated receipt for stock issued is signed in the same month in which the stock was issued, the stock. paper of the receiving Sub-Division should be corrected if the stores are not: duly shown therein. ‘When an issue is unsupported by a consolidated receipt, the stores should be shown as “in transit” till the transaction is supported by a proper consolidated receipt. (e) Write-back from work to stock and vice versa awaiting certain particulars—Such transactions should be allowed to stond pending the resulé of the enquiry and adjustment by the Sub-Divisional Officer in his next accounts, if necessary. (f) Omission of materials paid by a Divisional Officer direct lo a Firm—In such cases the Divisional Office should "| supply the omissions since no bill should be paid | unless it has been verified by the Sub-Divisional Officer concerned. (g) Omission of stock received from other Divisions—Unless the consolidated receipt received from the other Division shows that the stock has already been, re- = ceived by the Sub-Divisional Officer, in which case the entry should be made in his stock papers, the valué“of the stock should be debited to the head “Miscellaneous Public Works Advances” pen- ding adjustment in the Sub-Divisional stock papers in the following month. (h) Omission of outtern received from manufacture opera- tions, although duly accounted for in work abstracts — The Sub-Divisional stock account should be correcs ted accordingly. (i) Double issues or receipts of stock—The entry should be corrected in the Divisional Office’ provided that it is definitely known that it is due to an oversight ~ otherwise the Sub-Divisional Officer should be asked to explain it and make a write back in the following month, if necessary. (j) Difference in quantities shown in Public Works Account “Form No. 8 and those accounted for in Public Works ‘Accounts Forms No. 9 and 10—Unless the error is apparently clerical, the figures in Public Works Accounts Form No. 8 should be taken as correct “and corrections made in the other forms accord-16 2-9-2:10 IRRIGATION MANUAL OF ORDERS [Chap. II ingly. The difference should be accounted for through the suspense heads “Purchases” or “Miscellaneous Public Works Advances” as the case may be, as in (c) above, Reserve Stock Limits of the Divisions— _ 2°9. The permanent reserve stock of a Division should consist of the following sub-heads :— (1) Building materials. (2) Timber (in small quantities where absolutely necessary). (3) Fuel (the minimum quantity necessary). (4) Manufacture, (5) Land and Kiln. (6) Small Stores and Painters’ Stores. (7) Miscellaneous. Sub-head No. (7) should include items such as rolled steel beams and A. P. modules, ete., and the total value thereof under the sub-heads should not exceed Rs. 2,000 in any one Division. “A small reserve up to a limit of Rs. 500 is permissible under sub-head (6) above in the case of Headworks divisions and such other Divisions of the open canals were sanctioned Divisional Workshops _ exit and up to a limit of Rs. 2001n all other Divisions”. Treatment of Tools and Plant charged to Works— 2°10. The following procedure should be adopted in account- ing for articles of tools and_ plant which have Irrigation Bronch Cercular been charged to works under Public Works NolTTAL, dated Ist Tune 1910. Account Code, paragraph 216. QA numerical account of all tools and plant charged to ari iN i jy surne the work AATsame month in which the stock was issued, the stock paper of the receiving Sub-Division should be corrected if the stores are not duly shown therein. When an issue is unsupported by a consolidated receipt, the stores should be shown as ‘“‘in transit” till the transaction is supported by a proper consolidated receipt. (e) Write-back from work to stock and vice versa awaiting certain particulars—Such transactions should be s allowed to stend pending the result of the enquiry and adjustment by the Sub-Divisional Officer in his next accounts, if necessar (f) Omission of materials paid by a Dir a Firm—In such cases the Divisional Office should | supply the omissions since no bill should be paid unless it has been verified by the Sub- Divisional Officer concerned. " 18 Cap . It] ACCOUNTS—tNITIAL 28 (d) Materials transferred within the Division—If the Con- solidated receipt for stock issued is signed in the 4 ional Officer direct to (g) Omission of stock received from other Divisions—Unless the consolidated receipt received from the other Division shows that the stock has already been, re- - ceived by the Sub-Divisional Officer, in which case the entry should be made in his stock papers, the valué of the stock should be debited to the head “Miscellaneous Public Works Advances” pen- ding adjustment in the Sub-Diy papers in the following month. | (h) Omission of outtern received from manufacture opera- tions, although duly accounted for in work abstracts — The Sub-Divisional stock account should be correc- ted accordingly. (i) Double issues or receipts of stock—The entry should be corrected in the Divisional Office provided that it is definitely known that it is due to an oversight > otherwise the Sub-Divisional Officer should be asked to explain it and make a write back in the following month, if necessary. (j) Difference in quantities shown in Public Works Account ~ ° Form No. 8 and those accounted for in Public Works Accounts Forms No. 9 and 10—Unless tho error is "apparently clerical, the figures in Publi¢ Works Accounts Form No. 8 should be taken. as correct ‘and corrections made in the other forms accord-2-9-2:10 IRRIGATION MANUAL OF ORDERS [Chap. II ingly. The difference should be accounted for through thé suspense heads “Purchases” or “Miscellaneous Public Works Advances” as the case may be, as in (c) above, Reserve Stock Limits of the Divisions— 2-9. The permanent reserve stock of a Division should consist of the following sub-heads :— (1) Building materials. “a (2) Timber (in small quantities where —absolutelv necessary). (3) Fuel (the minimum quantity necessary). (4) Manufacture. (5) Land and Kiln. (6) Small Stores and Painters’ Stores. (7) Miscellaneous. Sub-head No. (7) should include items such as rolled steel beams and A. P. modules, etc., and the total value thereof under the sub-heads should not exceed Rs. 2,000 in any one Division. “A small reserve up to a limit of Rs. 500 is permissible under sub-head (6) above in the case of _Headworks divisions and such other Divisions of the open canals were sanctioned Divisional _ Workshops — exit and up to a limit of Rs. 200 m all other Divisions”. Treatment of Tools and Plant charged to Works— 2-10. The following procedure should be adoptedin account- ing for articles of tools and_platit which have Terigation | Bronch Core wer been charged to works under Public Works Sane 1919, Account Code, paragraph 216. () A numerical account of all tools and plant charged to works irrespective of the fact whether they will survive the work or not should be maintained in the ordinary tools and plant return ‘under a separate heading ‘‘Tools and Plant chaigcd to Works”. (ii) A\l furniture, crokery, cutlery, etc., for inspection rest houses, and canal dispensary furniture will be borne onthe ‘Divisional- lists of tools and plant under sub-head “furniture” “crockery” etc., and kept apart from the articles of ordinary tools and plant. ”’coun- try charapis, which are required for inspection rest-houses will be classified as above, but those which are required for office use will ke classified as “Office furniture”.ii Chap. II] AccOUNTS—INITIAL (2-1l-2-12 Secureties af Mill Contractors. 2.11 Mill Contractor’s securities may be deposited in the P. Wo A-Generat terer local Savings Banks, in accordance with tke No. 3166, dated 2nd Aprit Procedure laid down in paragraph 444 of the ae Public Works Account Code. (2) The amount when received will be credited, in and when paid into the savings bank, will be debited to, the Deposit Account, and so disappear from the schedule of deposits until the Schedule for March is prepared, where the “Deposit in Savings Bank” will be noted as usual in Public Works Account Form No. 86, Account of interest bearing securities. ‘ (3) The Register of interest bearing securities should be pungtually posted, and the saving Bank Pass Books kept in a sate place, Check Measurements and Payments for Work Check Measurements 2.12\_1. (a) As measurements form the basis ofall pay- ments a Sub-}divisional Officer must either make all measurements himself or chek Measure personally not less than the following percentages of th measurements made by his subordinates unless under special cirumgtances he is excused from doing so by the Superintending Hg in which case the latter should issue definite instructions a%.to the amount of checking which should be done— . (i) Works costing more than Rs. 5,000, a Sub-Divisional Officer to check measure 35 per cent. of the cost of all such works. ’ (ii) Works costing Rs. 200.0 Rs. 5,000 a Sub-Divisional Officer should check measure not less then 25 per cent, of the number and 25 per cent. of the cost of all such works. - (iii) Check measurements—The Executive Engineers in the Irrigation Department should carry out check measurements of foundation work up to 5 per cent incase of Major Hydraulic works and under water werks, costing more than] lac. There will however be no. change in the existing limits of check measure- ments by the Sub-Divisional Officers. In assessing the cost of the work, the value oM@tock issued should be excluded. (b) The above limits apply to Revenue Sub-Divisions. and must in all cases be considered as the minima. At head worky \18 2-12] IRRIGATION MANUAL OF ORDERS Chap. II] and on laxge construction works, ib shall be within the discretion of the Divisional Officer to fix such limits as he may consider sufficient. to ensure adequate control over the expenditure. (c) When a check measurement is made by a Divisional or Sub-Divisional Officer the fact should be noted under his dated initials in the Measurement Book, thus :— r “Check measurement made by me on————,—vide Mea- surement Book No.— ————, page: . The Sub-ordinate Bs 9 ' concerned was/was not present when the measurement was made”. (2) The check-measurements should be made promptly and usually with in six weeks of presentation of Measurement Books by Subordinate to Sub-Divisional Officer. In cases where checkr, have been delayed beyond six weeks, the Syb-Divisional Offic op should give his rasons' for such delay. (e) Ordinarily, the Subordinate who did the original meg‘sure- ments should be present at check-measurements. When a fsubor- dinate is under orders of transfer, the Sub-Divisional Offic make a special round of the section and do the nece: Measurement, if possible before the Subordinate leaygg (f) The Divisional Officer is expected to tiga in close touch. with such check-measurements in order to see th; t the Sub-Diy- sional Officers do them efficiently and promptl (9) With a view to safe-guard against’ the risk of double payment, check measurements made —b: Y the Sub-Divisional Officer should be entered in a separate Méagurement Book which should be labelled “Check-Measurement Book” and at the end of each measurement the Sub-Divisional Officer should record the following information :~ (1) The number and the name of the estimate. (2) The date of final paymenc. (3) Number and page of Subordinates,Measurement Book. (4) The quantity measured bythe Subordinate with date. (5) Proportion of the work checked by the Sub-Divisional Officers. (6) Differences in. quantities and reasons for any differences. (h) No payments are to be made on entries in a “Check Measurement Book”, but it should be submitted for inspection, audit and annual scruti ny in the same way as the ordinary Measure- ment Books. : (i) Zhe part selected for checking should be measured by the ‘Sub-Di@#ionl Offer in his own check-measurement book without reference to the original measurements and the totals comp- ared. Cross refernces should invariably by given. The quantity16 Chap. 11) ACCOUNTS—INITIAL [2-12 measured should be such as forms as check on the whole (eg. to measure the door and windows only of a rest-house is no check on the whole. When the Sub-Divisional Officer’s check reveals diffe- rences not exceeding 2 per cont in the case of original works, 5 per gent in the case of repxite and 10 per cent in the case of earth. work whether it is in connection with original works or repairs, the Subordinates’ entries for the portion checked should only be rectified according to the check-measurements anda note to the following ‘ect inserted:— \ “Corrected in accordance with Check-Measurement Book No.————pazes—— —_”" Butt when the differeaces exceed the above limits, the whole wotk should be romeasured by the Sub- Divisional Officer himsel and payments*made thereon, the caec being reported to highe authorities for action against the Subord’nate. a (i) In order to enable the Inspecting Officers to see that these | orders are being complied with by the Sub-Divisional Officer, a \egister in Stereo I, B. Form No. 455 should be maintained in eWery Sub-Division, in accordance with the instructions printed on tike Fly-leaf thereon. The Register should be submitted hy the Sub-Divisional Officer to \the Divisional Officer with the monthly accounts and the . Divi¥ional Officer should satisfy himself that the instructions + regaiVling the check-measurement of works are being complied with by thé: Sub-Divisional Officer, The register should be returned after pagusal promptly to the Sub-Divisional Officer, (ky, The Sub-Divisional Officer is also required to check-level the level stirveys done by his Subord:nates when measurements are based on sitvh levels, ‘The checke levelling done by him should be below:— hn the amount of the estimate will excecd Rs, 5,000 check levellinXshould be done so as to cover 35 per cent of the estimated quantNy of earthwork, (ii) When the amout of the estimate will cost less than Rs. 5,000 but more\than, Rs. 200, check-levelling should cover not less than 25 per cext, of the estimated quantity of earthwork, (2) The Sub-Divisioxal Officer should frequently inspect the Measurement Books of his\sub ordinates to see if they are correctly posted up. i Subordinates sometimes trans Books measurements made bysthei ibe into their Measurement mistries or mates, To check such matpractice, the dates of entries should occasionally be com- pared with Subordinates Journals which shou'd contain all journeys both within and beyond the five miles redius, performed connection with the mevsurement of work,20 2°12] IBRIGATION MANUAL OF ORDERS Chap.1] 3. (a) Subject. to compliance with the rules laid down under paragraph 283 of the Public Works Account Code for the test check of measurements by superior officers of the Department, contractors bill and other demands for payment must invariably be prepared, examined or verified and passed for payment, respectively, by the undermentioned authorities :— AUTHORITY COMPETENT TO Item Name of claims Tt amine, verify | Passd for payment j | | | Offiser ce Subordinate | Sub-B vis‘onal Ofer, 1| Wages of lebouror, trrent of . in charge of works. | arrears, exoept those mentioned in itom 2 below, 2 | Unpa'd wages removed from the | Sab-D v sionsl Officer ,, | Div’sional Offtcer, of a work under pa 278 (f) Puble Works Account Code. 3 | Petty payments for work cone or | Officer or Subordinate | Tmprest holder 0 supplirs midy not exceeding | eymecmned. Div sional Oficer. Re. 25 in value. 4| All runn’ng b's of o>ntractors for, Sub-D:v's'onal Officrr .. | D.visional Officer. work done or supl!ies made with } a total cost cf more than | 1 os Re, 2,000 as well as final Dills | y of works done or supplies wade | f with a cost of over Re, 2,000, | \ 5 | Allranning bills and fival Bills ' Ditto Sub-D'v'sionfa Officer. of comuractors or supplies in- volving works done or supplies made to the vaine of Rs, 2,000 } and less but exceeding Ra. 35. (b) In all cases where the duty for passing elfims for pay- tt devolves on the Divisional Officer or yfhere the Sub- Divisional Officer is not allowed to act as a Disbyfrsing Officer, the measurement books or other relevant documeyits on which the claim is based should be submitted with the/Jbill to the Divisional Office where calculation of measurements will inter alia be fully / checked under supervision of the Divis payment. (c) As a general rule, a Sub-Div‘sional Officer should not pay finally for any work costing more fuan Rs. 200 until he has personally inpected it and satisfigd himself that the work has been correctly completed. Sul-Divisional Officer must make a note in the measurement book dtating that he has inspected such work. ? fonal Accountant before21 [Chap. 11] ACCOUNTS—INITIAL 2:12] 4. Before payment is made for a work the contractor’s account must be totalled and abstracted in the Measurement Book by the officer who made the measurements. The Measurement Book should be submitted to the Sub-Divisional Officer for his scrutiny and orders. If he is satisfied that a bill should be prepar- ed, and that the name of the estimate has been correctly entered, he will fill in the correct rates, with due regard to the principles enunciated in paragraph 292 of the Public Works Accounts Code, or if no rates have been agreed upon, such rates as he may con- sider reasonable and suitable. If he considers it necessary as a precautionary measure, he will calculate the total amounts himself or get the officer who has made the measurements to calculate these amounts. He will then sign an order in the Measurement Book to the responsible clerk to check and prepare a bill. The Sub-Divisional Officer may, by a general or special order in. writ- ing, perm't and exceuliye subordinate, who has already been authorized to record measurements (paragraph 281 (a), Public Works Account Code) to enter, in the abstract of measurements or directly in the Dill itself, the rates at which he recommends the payment for work done to be made, provided :— (a) that the use of this permission is confined to those works in charge of the Subordinate himself, the contract rates for which have already been appraved by a competent authority. (8) that no increase in an authorised rate is suggested with- out the prior sanction in writing of the competent authority. (c) that when authorised rate has not been fully earned, a suitable reduction is made therein and the reasons thereof are recorded briefly, for the consideration of the Sub-Divisional Officer , and (d) that it is made widely known to contractors that all entries of rates made by Subordinates in the abstract of measurements and bills, are subject to the approval of the proper disbursing officer. The clerk will check the arithmetical work and will prepare a bill after a comparison with previous entries in the Bill Book or Earthwork Register. He will then resubmit the bill, Measuri- ment Book and Bill Book or Earthwork Register to theSub-Div- sional Officer for comparison, check and final orders. The Sub Divisional Officer will check, the bill with the entries in the Mea- surement Book and Bill Book or Earthwork Register, and ,satisfy himself from inspection of the Bill Book or Earthwork Register and Measurement Book that all previous payments have been22 2-12] IRRIGATON MANUAL OF ORDERS Chap HW] taken into account. He will then sign the bill itself as ‘Officer preparing the bill’ and at the same time score out by a diagonal red ink line every page of the Measurement Book containing the detailed measurements. If duplicate copies of the bill are required, these must be distinctly marked as such in the following manner for which a stamp may be used :— Initials | Certified Copy | | Dated———_— They should not be initialled till after payment has been made on the original bill and should nowhere be signed by the pay- ing officer himself. When making payment the paying officer will sign the bill as officer making payment and also intial and date the entry corresponding to the bill in the Bill Book or Earth-work Register in token of its correctness. He will also then, or immedia- tely, after, enter the number and date of the payment of the vou- cher in red ink across the abstract of the measurements in the Measurement Book. ‘The number and date of the voucher should - be entered in red ink by the Clerk across the entry relating to the payment corresponding to the bill in the Bill Book or Earth work Register. A note of all payments whether running or final should be made on the Sub-Divisional and Divisional copies of the work order. 5. No contract should be allowed to run on from year to year without being carefully gone into and all accounts finally adjusted and settled for the previous 12 months. A certificate to the effect that this has been done and specifying the reasons in cases where final_settlement has not been made should be submitted by the Sub-Divisional Officer to the Divisional Officer with the monthly accounts. 6. When a single payment is made for a job or contract, Public Works Account Form No. 24 (First and Final Bill) should beused. Running accounts of contractors, that is accounts in23 Chap. II) ACCOUNTS—INITIAL [2-13 which the first payment is not also the last or final payment for the work done, must invariably be vouched for on Public Works Account Forms Nos. 25,26 or 27(Running Account Bills A.B. or Go) as the case may be. The final payments of running accounts must be vouched for on the yellow forms. 7. Payments made on all bills running or others ( except pills for earthwork in channel excavation for which a separate re- gister is maintained) must. be entered in a Bill Book so as to have a complete record of each transaction. The entries in _ both the Bill Book and the Earthwork Register should be written uP immediately, prior to making payment, by the Sub-Divisional Cler! i ible. i z) and initialled by the Sub-Divi- sional Officer in token of their correctness. The Bill Book may serve as the Sub-Divisional office copy of the vouchers. 8. No officer is at liberty to debit the cost of work done under one estimate to another estimate. 9, In the case of transfer entry orders, full explanation of the necessity for the proposed adjustment or transfer must always be given. It is not sufficient to state that the transfer entry has been made in rectification of a previous error in debit: The nature of the previous error referred to must also be explained. The voucher number and date of the original charge should be quoted in the transfer entry order. 10. Superintending Engineers and Divisional Officers are requested to see that these instructions are strictly complied with in practice and to bring to notice any instances of neglect there- of that may occur. Custody and Record of Measurement Books 2:13. Attention is invited to paragraphs 4:5 (1), 4°6 and 4.7 (1) and (2) of the Punjab Public Worke De- oanea ee siewet partment Code on the subject of Measurement 1907. “ Booke, Record and Custody of Measurement Books (2) The Head Clerk of a Divisional Office will, immediately on receipt of a new Measurement Book, examine and see that each page is correctly numbered, recording his check ‘on the inside of the cover. Thereafter it will be marked with a bold handiprinted com. secutive number on its outer cover and when issued from the Divi- sional Office, with the year of its issue. The person to.whom the book is eventually issued will similarly check the numbering of its pages and record his check on the inside of the cover,24 2-13] IRRIGATION MANUAL OF ORDERS Chap. I} (3) Registers of Measurement Books will be maintained in each Divisional and Sub-Divisional Office as indicated in paragraph 280 of the Public Works Account Code, Mode of Recording Measurements. (4) For large works a separate Measurement Book may be set apart; or, if found convenient, two or more books may be set apart for different classes of work. (5) The first entries to be made on the occasion of each measurement aré— (i) name of the work and the estimate to which it is debit- able; (ii) situation of work ; (iii) name of contractor ; (iv) number and date of work order ; (v) date of written order to commence work ; (vi) date of actual completion of wor (vit) date of measurement. (6) The Disbursing Officer’s Clerk is responsible for the arithmatical check of all calculations entered in a Measurement Book, and he must initial (with date) cach account in the book, in token of having so checked it. (7) The officer making the measurements must calculate the “contents” or “area” of each measurement and enter it in ink, and abstract the results himself; and the Sub-Divisional Officer, before handing the Measurement Book to his Clerk write below on each account an order to his clerk to check and prepare the bill for the same. The Sub-Divisional Officer will act as required by Article 2-12, paragraph 4. In the case of earth work measurement where extra lead is to be paid for lift, the method of measurement will bo as follows ; The lift will he measured from the centre of gravity of the excavated earth to that of placed earth. This will constitute the mean lift for the section. When earth has to be carried over a spoil bank and dumped teyond it, the mean lift would be the difference inlevel between she centre of gravity of the excavated earth and the top of the poil bank omitting the dowel.25 Chap. I] ACCOUNTS—INITIAL [2-13 The equivalent leads for various mean lifts are given below: below:— Lift in feet Conversion factor Equivalent Horizontal lead in feet 1. 1, tift 8” lead oo 8 2. Ditto a 16 3. Ditto eo 24 Ditto ace 32 I’ lift 10’ lead oo 50 Ditto on 60 Ditto a 70 Ditto — 80 J’ lift 11’ lead ave 99 V’ Witt 12’ lead an 120 V' lift 13’ lead = 143 V’ lift 14’ lead oo 168 1’ lift 15’ lead. ao 195 I’ lift 16’ lead 224 1’ lift 17’ lead 255 1’ lift 18’ lead 285 1 lift 19’ lead wee 323 1’ lift 20’ lead ae 360 V' lift 21’ lead — 399 V’ lift 22’ lead oo 440 V lift 23’ lead oon 483 WV’ lift 24" lead — 528 1 lift 25’ lead - 575 1° Jift 26’ lead oo 624 1’ lift 27’ lead oe 675 Ditto oe 702 Ditto a0 729 Ditto 756 Ditto 783 Ditto 810 These conversion factors also incorporate allowance for extra lead due te cross lead with a view to erisure a uniform system. The equivalent lead will be added to the horizontal lead to got the total lead to be paid for.26 [Chap. "The exact site where or R.Ds. between which extra lead is to be given must be recorded in the firs column of detailed mea- surements in the Measurement Book: (8) When an officer or subordinate is required to submit his Measurement Book, with his accounts, to the Divisional or Sub- Divisional Office, he should be supplied, if necessary, with a second book for alternate use. (9) From the Measurement Book all quantities should be clearly traceable into the documents on which payments are made. When a bill is prepared for the work or supplies measured or the invoice of materials received from other divisions or de- partments is verified and signed by the Sub-Divisional Officer, every page containing the detailed measurements must be ine variably scored out by a diagonal red ink line and when the pay- ment is made by cheque, cash, ete., oF pook transfer) an endorse. ment must be made in ved on the abstract of measurements, quoting the number and date of the voucher of payments or of the Transfer Entry order. The endorsement should be initialled and dated. (10) Tn the case of large Irrigation Construction Works, it is permissible to reserve one or more jlank pages for a continuous record of earthwork measurements of definite length of Channels, subject to the adoption of the following safeguards: (a) As soon as a set of pages has been reserved for any reach of excavation, the index of the measure- ment book should be filled up so as to show (4) the serial No. (b) the particular reach, (e) the numbers (from and to) of the pages reserved, (d) the dated initials of the Sub-Divisional Officer reserving the pages. (b) To avoid the obje n that the break in continuity inthe record of measurements may make the measurement book less acceptable in a Court of law (paragraph 4.6, Punjab Public Works Depart ment Code), a few pages should be reserved at the hook immediately after the commence ment of each be index, for recording the following information as 2-13 IRRIGATION MANUAL OF ORDEI soon as each set of measurements is entered on the relevent pages. Reference to the Record of Measurements Dated initials of Officct taking Serial No. Onain No. Page No- | ' measur: ments i27 Chap. 11] ACCOUNTS—INITIAL (2.13 (c) Within each set of pages reserved for particular reach, the continuity of the entries of measurements taken should not be broken. Further, once a set of pages has been reserved for any chain, those pages should on no account be utilized for recording the measure- ments relating to any other chain. The record of each set of measurements should be preceded by the distinguishing serial number assigned to it in the table referred to in clause (b) above. (4) On opening a new book, the chainage of each reach should be filled in'on each consecutive page or pages. Every Sub-Divisional Officer should be supplied with two rubber stamps, viz., (1) “Work not begun” and (2) “Work begun” to be stamped at the top of each page, the former on the left hand side and the latter on the right hand side (after cancelling the former) when the work is begun. ‘The design of both the stamps should provide for the dated initials of the Swb-Divisional Officer as indicated below-— | | *Work begun | 8. D. 0. | | | | Dated i *0r work not begun=— (e) The Officer incharge of the work should use his dis- cretion about the number of chains he allocates to a page or set of pages. Heavy excavation may require two or more pages per chain, while in light excavation it may be convenient to treat 5 chains as the unit and to reserve possibly only one page. Any page left blank inadvertently must be cancelled by diagonal lines, the cancellation being attested. (11) The voucher for payment must invariably bear a re- > ference to the number and page of the Measurement Book in which the measurements are recorded, also to the number and date of work order.28 IRRIGATION MANUAL OF ORDERS [Chap. I Check and Serutiny of Measurement Books by the Divisional Officer (12) All Measurement Books in use gush be sent in once a year on the dates laid down in paragraph (16) below to the Divi- Sonal Office fer the personal scrutiny of the Divisional Officer. (13) When these books reach the Divisional Office, the Hoad Clerk will first of all compare them with his Register of M ment Books, and report if any are missix at the same time make any nec 'y corrections in his reg the columns of “Name and rank of officer in whose name issued’? and “Date of issue”, and bring to notice any evident inaceuraci jn the name of officer on the fly leaf of the Measurement Book, will then hand over as quickly as possible to the Divisional Accoun- tant. (14) The Divisional Accountant will then check the books to see whether instructions in paragraphs 4.6 and 4.7 (1) and (2) of the Punjab Public Works Department Code, and Nos. (6), (7) and (9) above have been complied with. He will himself cl less than 10 per cent of the value of total measurements recorded jn each book since the last review. Such checks should cover com- plete sets of measurements. yments based on the entries rey- jewed should be traced into the various accounts documents and verified, Similarly supplies or issues of materials should be traced into the various accounts, the contractors’ ledger and verified, He will then, within one week, place them before the Divisional Officer with a brief report. (15) The Divisional Officer will then take steps to obviate in future any neglect of these instructions which may have come to light; and will at the same time retain for record in his offize any books which he considers to be full up, or nearly so; or which — he deems to have been in use long enough. The blank pages, if any,should be cancelled by the Divisional Officer under his dated in- itials before such measurement books are filled. Such books, when once filled for record in the DivisionalO flice, must not be allowed to pass out of that office again for reference., excops under the stric- teat precautions to guard against their loss. And on so passing out: of the Divisional Office they must not be allowed to pass into the personal custody of any body of lower rank than a Sub-Divisional O flicer. (16) For the purpose of the check and scrutiny of Measure- ment Books ordered im paragraphs (12) to (15) above the books shall be called in annually on the following dates :— 4th Sub-Division (if one exi w. 13th July. 8rd Sub- Division (if one exist 21st July. 2nd Sub-Division .. 13th August. lat Sub: Division a 21st August,29 (2.13 Chap. I] ACCOUNT! and should be returned to the Sub-Division within 15 days of the dates given. All hooks should be submitted at once on these dates, except one hook for each officer ox subordinate, which should be sent in at once for check on return of the others from the Div Office. On the completion of the check and scrutiny, the Divisional Officer shall write a brief note on the results and send a copy to the Sub-Divisional Officer concerned. Measurement Books completed and returned for record during the year should also be similarly examined prior to their final record in the Divisional Office. (17) Once every half-y i. ¢., during May and November, and immediately before transfer, the Sub-Divisional Officer should make a complete cheek of every current Measurement Book in the Sub-Division and have them completed in all respects, as far as possible, up to-date, He should certify to this effect below the Jast entry in each book, noting also any items which still remain to be completed. At the next inspection, the Sub- Divisional Officer will not have to go through the same pages of the booksagain except to see that the incompleted parts have or have not since heen com- pleted. (18) During the inspection of a Sub-Division by the Divisional Officer, the Divisional Accountant should similarly check a percen- tage of the Measurement Books, as laid down in Artic 8 of Audit Code, Ist Edition, and record the followin g certificate ‘Checked and found correct and complete except for e tain items detailed in the Audit Note sent to the Sub-Divisional Officer, Sub-Division, with the Divisional Officers’ Inspec- tion note, dated—— 19 This will enable cach inspection to be started from the point reached the previous year. Such check should not be less than 25 per cent of the current Measurement Books in the Sub-Division. ‘The portion of a Measurement Book already examined at the time ofannual scrutiny of the Measurenent Books in the Divisional Office as pet paragraph (14) above maybe left out during the annual inspec- tion of the Sub-Divisienal Office. (19) Alleompleted Measurement Books will be retained in the Divisional Office fora period of 15 years after the date of last entry in accordance with Punjab Public Works Department Code, Appen- dix THI, Item 23 of Public Works Accounts Forms. The Measure- ment Books being tied in bundles by years, a slip being placed at the top of cach bundle indicating the number of books in each bundle and the year to which th ¢; relate, the year being the year of issue as30 2.13 IRRIGATION MANUAL OF ORDERS [Chap. 11 recorded in the register. The return of any completed hook that may be issued for reference must be carefully arranged for. A certificate and record order,as given below should be recorded at the end of each completed Measurement Book and signed by the Accountant and the Divisional Officer :-— “Certified that this Measurement Book N. checked and found to be complete in every respect. Dated Accountant. Record Dated Divisional Officer”. —-—--has been (20) On the occasion of transfers, it will be the special duty of Sub-Divisional Officers to see that Measurement Books, with the relieved officer at the time, are recorded in the transfer papers by the numbers they bear, and are acknowledged _by the relieving officer, and that necessity corrections are made in the name of officer on the fiy-leaf of the Measurement Book, and in the Register of Measurement Books as well. (21) Incase a Measurement Book is lost an immediate report should be made of the facts of the case; and this report must be promptly forwarded to Government together with the explanation of all parties concerned-or responsible for the loss. (22) All blank Measurement Books received in the Divisional Office for iseue as well as all completed Measurement Books received back or retained in the office for record, under paragtaphs (2) and (19) supra, will be in in charge of the Head Clerk and must be kept jn a locked almirah, the key of which, should remain in the personal custody of the Head Clerk, who will also be responsible for the correct upkcep of the register of Measurcment Books. (23) Yransmission of Measurement Beoks by Canal Dak is prohibited. Measurement Books should be transmitted from one officer to another in one of the following ways :— () They should be handed over personally whenever this can be conveniently done. (it) They shovldbe sent by registerrd post wherever postal facilities are available. (4st) When it isnot possibleto transmit by either of theabove two methods, a special reliable messenger ehould be employed. An acknowledgment should be obtained in all cases. Nore—In the cave of (ij) and (iii) abov, the fo waled cover.Chap. 117 2:14 (1) Standard Measurement Books wil] invariably be written in ink, only and raainteined to facilitate the preparation of estimates for periodical rey to buildings in acco-dance with the instructions contained in par aph 282, Public Works Account Code. The object is to reduce once, and for the all the lebour of measuring up quantities that are done annually or at short inter- vals, (2) All the Standard Measurement Books thus maintained in a Division will be numbered in an alhpapetical series co as tobe readily distinuishcd from ordinary measurement books and a i m maintained in 4 Divisional Office in P.W.A, Form No. $2 (Part II), A similar regicter sould he me intained in each Sub-Division showing the books belonging to it, and the register kept under lock and key in the custody of the Divisional Head Clerk or the Suy-Divisional Clerk conce: (3) In view of the fact that these bocks will form the besis of both the annual repair estimates and contractors’ bills for work done, they should be written up either by the Sub-Divisional Officer himself or by a Momber of the O Engineering Service under his orders, Fach set of mousurements taken by the latter class of official should, howe be fully checked by the Sub- onal Officer concerned, after which it should be examincd by the Divi- sional Officer and declared in writing in t}.eypook itself as finally ap- proved by him for one cr b 1 the purposes, svecificd above. Until this is done, thebo- k will not be entered in the register of Standard Measurement Boks nor will a number be acsigned to it, ‘ (4) The Standard Measurement Books will be brought up-to- date under tho supervisions of the Sub-Divisional Officer with tefe- rence to any additions cr alterations which may be carried out to the buldings or work concerned. within one month of the closing of tho accounts of the est’mate therefore, All such corrections will ‘be duly attested by the Sub-Divisional Officer, (3) The Divisional Officer will also be expected to exercise a check over the completion of Standard Measurement Books, from time to time, by personally examin'ng each book at kast oree a year. To this end, the programme of work should ordinarily be as ‘follows;— {a) As soon after the close cf the official yeat a3 porsible, the Sub-Divisional Officer concerned will arra nge Yor a yersone] examination of these books w th . 2 view to ratisfyjng hmrelf that they have keen * bronght.up-to-date with reference to the additions,32 215) IRRIGATION MANUAL OF ORDERS [Chap, 4 alterations or special repairs carried out in the buildinys or work during the preceding year and submit them not later than the i5th of dune for the inspection of the Divisional Officer. (5) On receipt in the Divisional Office, the books will be compared with the Register of Standard Measuse- ment Books, in order to ensure that all books have been submitted for inspection. They will then be subjected to such scrutiny as the Divisional Officer may direct, A. comparivon of those books with the, aceonnts of expenditure and the record of connected measurements telating to estimates for additions, alterations or special repai’s to buildings and works in the Division should, however, form a feature of the check to be applied. ‘orred ty should invariebly ‘be retained 28 or the Avcountent-Goncral’s (c) A report should be made to the Superintending Engineer so as to reach him not later than the 31st July of vach vear to the effect (i) that ali che Standard Measvrement Books of the Division have heen inspected by the Divisional Cicer ; (ii) that the entries made therein have not. been tam- pered with ; Gin) that all corrections due to additions or alterations in the building of werk concerned have been carried out ; and (iv) that tne books are reliable and up-to-date records, A sopy of this revort should be furnished to the Audit Officer. (6) When a payment is based on Standard. Measnrements, the following certificrte should invariably be recorded on the bill. ing. hy the Sub-Divisional Officer pteparing, in his own handw: examining or verifying it “Certified that the whole of the work billed for herein has been actually done and that no portion thereof has beep \ previously billed for in any shape”. Rules for Security, Deposits . 215 1. (1) Security will be taken from the classes of establishment specified in paragraph 1-154 of the Punjab Public Works Department Code, 2nd Edition, :33 2-48) Accounts—INTrAts nn (2) The 8 ecntity Agreement Forms prescrbied for use are of two kinds—Forms §. 'T. 7-and 7-A—and cre obtained on ins dent direct from te Superiatendent, Government Printin: Pakistan, Lahore. Form 8.7. R. 4 will he used when the : ispaidinIump suni, and Form S.TLR.7-A whenthe security i edin instalments. _ _ Inthe case of Cashiers and temporary Ovesseers however who, in addition to each secrity, are required ‘to furnish two sureties each, the forms, Prescribed for use are Stereo 1.B.FormsNo. 75 and 78, respectively. There are obtainable from the Manager, 1 and Military Gazette Press, Lahore. \ 7 : 7 iT. (1) The responsiblity for corvectfilling np of the agreement forms devolves on the officer having dower to appoint the Govern- his Head Clerk Ment servant concerned and the should make —————___.__. Ofico Superintendent Head Cork eertify that he (the—..— ~-jhas personally checked cach agreement before it is osdered to custody. > Stem No. 4, Appridix 5, of page 56 of Punjab Finaneial Rules, Volume IT. The following instructions shold be carefully followed when filling up the agreements :-— : (2) An office copy shold be prepared first aad the final deed carefully filed in from it and executed, (#4) Impression both of thumb and finger marks must abso. lutely cleat, {#t) Inthe heading of the form after the words “Memorandum of Agreement betwee” the name only of the executant should be entered, the designation or nature of appointment, ie, permanet or temposarn being omitted, . (iv) Thoate at the-eginine shold be that of the signature offtho last party si ning. (v) The statement f£ the-alanee. remainino due shiuld. he carefully filled in, in te forma meant for seenvity to be paid by . inetalments, (iv) In the fitigation Branch the period regarding retention of Security deposits after a Government Serovant’s OF service, transfer, ctc., shall he sta mont The words the 8 thonths” occurring in the penultimate clause of Forms §. 'T. R. 7 and 7-A should be corrected to ‘six months” while execuring each aecrity agreement.sd 215] JRRIGATION MANUAL OF OBDERS [Chap. lf (vii) Correstions or interpolations should be attested by initials of the Depositor’s and Sureties’ (where such are required) and thes? shuld always be attested by the initials of a witness. (viii) The depositor and the sureties (where such are requir- ed should be required) to make an imp-ession of the bali of the thamb of his left handin addition to signing his hame in the place for the signature of the obilgor on the last page of the agreement. (ix) The fact that the sureties own immovable property should be got verified by the Executive Engineer from. the Civil Authorities of the district. rreemen‘s should be retained until it is cerain that there sity for keepong them any longer. TIT. (a) All seenrities shall be lodged in the nearest Post Office Savings Bank in accordance with the 1 Bo No. Gi-A.T, rules Mid down in Section VI of the Indian doted 25 180% : Postal Guide. {b) When securitn is taken by istalments, the primary ins- talement ill be sent to the Savings Bank as though it were a lump sum security, and subsequent monthly instalments sent to the Savings Bank instead of being credied tothe Public Works Savings Bank instead of being creditd to the Pjbl;e Works Deposits pending realization of the full amount of secrity enjoined by the rules. ig no ne (c) When a man is transferred tv another Division, his secu- rity will remainint he Savings Bank inwhichit was orginally lodged. Uf the secrity is being realized in instalments, and he has not com- pleted the full amount, the remaining instalments due from him will be recovered in his new Div and credied monthly in trans- fer to his former Division, the Divisional Officer of hich will for- ward the sms so transferred to the Tocal Savings Bank, as though depositor were still serving in his Division. (d) Secrity Deposit Accounts with the Post Office Savings Bank can be opened in two ways :— (1) In the name of the depositor the secnrity being pledged to an officer of the Government. In this case only the “Principal” ia pledged and not the “Interest” thereon which ‘will beallowed_ to aooumlate or be drawn annually by the depositor as he may wish. (2) Inthe name of the officer to whom the security is pledged with the consent of the person pldging the secrity. In this case the person furnishing seority should be asked whether he desires the interest on his deposit to accumulate or to be realized annually on the 15th June and paid to him, and his decision recorded in the “Register of Depositor’ to be opened and maintained in each Division.ob 2-16} ACCOUNTS~-INITIALS [Chap. tt Oa the 15th Jano in each year, the Divisional Officer rhould make a single application to the Postmaster of the Loca] Savings Bank for payment of tx¢ in due to all the depositors whe desite to draw it annually. A depositor is allowed at any time to alter the decision recorded in the register and to ask that his interest “be drawn insicad of b-ing allowed to accumulate cr vice versa. (€) When such a depositor who kas completed h’s security in one Division and is serving in another, desires to draw interest on his deposit, he will make written i isi Officer, who will fcrwerd it to the Div in which the security is held, and ask that officer to draw t dae and credit it to the depos'tor cdjusting the amount by D; transfer in the usual way. D-visional Officers shall on ro account “draw the intercst due to depositors who have left their Divisions. (f) No Divisional Officer shai! w'thdraw ary deposit for the purpose of refinding ii to ike cey ositor until the sceurily form ty which the amount has been secured si-all have been’ te turn d to him by the Superintending Engineer. Application for the return for these forms should be made to the Superintinding Engineer on the expiry of the fift. month from the date of vacation of an ayy oint- ment and in all such applications it should be distinctly stated whether there are eny claims ou s arding or not. (g) A page should be pasted into the service book or service rolls of every depositor, showing the following information:— (i) amount of security to be taken ; (ti) name of the Division in which the deposit account “was opened ; (iii) number and date of letter with which the agree- “ment was forward: d to Superintending Engincer ; {iv) date on which the security, if a lump sum deposit, was paid in to the Savings. Bank; or (v) dates on which the several instalments of a security xcalizable by instalments were paid into the Sav- ings Bank. In case of ins’ alments, the entry against item (v) rhall made monthly till the whole seesrity ba realized. Service Books are not always key t up for temporary employees, but {hey must be main- tained for all those from whom sccurity is required, SECTION II]—MiscErLangovs Details of Progress of Works shown on the Reverse of the Worke Abs'ract Form 2°16. The details of rrorress of a wotk to be shown on the reverse of the work Abstract Form, as tequired by paragrayh 551bb URUGALTON MANUAL OF ORDERS {Chap. 11 Account Code. cannot in practice be ror Subordinate incharge of the work more important duty of supervising the execution of Work. I is also not p-acticahle to detail an executive officer or subordinate for the purpoce. In the 1 on Branch, therefore, these details may be eom- piled from entries already made im the Measurement: Boo ks, other- wise, the instructions contained in sub-pa phs (é), (41) and (di and the foot-note of parauraph 351, and in patagraph 333 of the Public Works Aceonnt Code, should he adhered t oO. Maintenance of Works Accounts by Sub-Heads 217, Tn the Irrigation Branch. the works of building water. course, culverts and constructing and remodelling outlets are, under Rules 3 to paragraph 328 “of the Public Works Account Code, excluded from the scape of } ph 331 to 335 ibid and their aecounts maintained as for “Manor Works”. The accouni of all other Major Works ate maintained hy sub-heads as required by the rules, Tn the case of remodelling of masoary works forming part of a remodelling scheme, the provisions of parag. hs 331-—835 of the Public Works Account Code are also velaxed subject to the proviso that if the estimated amount for remodelling any individu. al masonry work exceeds Rs, 10.000, provision in the abstract of its estimate must ho made separately for “labour” and “materiale” and the accounts for it ma ined hy sub-hsad: ; the discretion ander Tule 8, paragragh 328 ji is Not to he exercised jn such cases, Statements of cheques cashed 218, ‘Treasury Officer shall send monthly to the Divisional Odicer (under registered post where neces. Ty) a statement of cheques cashe alongwith certifictate of issue, ‘The loose sheets with the certificates af agreement with Cash Book recorded thereon will be properly kept ina Guard File in the Divis- ual Office for audit inspection.” Any discropancies in these state- ments noticed by the Drawing Officer should be pointed out to the Treasury Officer within 4 days of the rec ipt of the statement, The Divisional Officer will return these sheets periodically (i.e., twice or thrice a month) to the Treas’ wy so that the indentity and the amount of the cheques may he examined by the Divisional Officer at the earliest opportunity.—vide concluding sentence of Rule I of paragraph 559 of the Public Works Account Code.2:19-2:21) accounts. ~MiscHLLanzous {Chap. I Clearance of Outstandings at the end of Financial Year 2:19. ‘The attention of the Divisional Officers is drawn to the ve : , instructions contained in paregrapts 580 Now fou, chisd “ist Senate and S81, Public Works Account Code. which showld be complied with strictly. Divisional Offi fot February and March Ors ould co-operate in making the accounts clear as possible. as Preparation of Supplementary Accounts for March 2:20, (1) Rules on subject are contained in paragraphs 552 and 688, Public Works Account Code. Sante a ish jane The Supplementa-y Accounts for March iggo, 7 TNE PNP Janney contd be submitted so ve fo reach the Accowntent-General, West Pakis‘an not later than the 15th May. All adjustments relative to accounts advised by the A ountant-General, fiom time te time, after the submissicn of the Divisional Regular Accounts for March should he carefully noted end embodied in the Suppie- mentary Accounts for March wh should he supported by the y schedules in defusl, (2) No adjustment will be West: Pakirtan after the 10th ¥ with others that may come to Di the dete of the subm March, will be incorpor: advised Ly the Accountant-Gene ral, nd such items, if any, together cnal Officer's knowledge after m of the Supplementary Accounts fo: i by the Aceountant-Gencral in the Supplementary Account uivised to the Divisional Cfficer in due course, “The Suppiementary Accounts be closed in the Accountant-General's C#ice, pun y, oD the 22nd May. so that the advice uf any adjustments which & Divisional Officer may fing necessary, to include in the Supplementary Accounts should Teach, Me Accountant-General, West Pokistan by the 19th May at the atest. Adjustment of Tuccari Tems 2:21, (1) Unclaimed Taccavi items of five rupees and under due to Zamindars and others, will be credited to “Revenuc” on the expiration of six months irom the daic of intimation to the er8ORS toncerned that the balence is due to them, For items above Rs, 5, the Lambardar should be mace the agency for the refund to the sency $0) Zamindars, and he should obtain antl submit the receipts of actual payess without delay,38 2°22) IRRIGATION MANUAL OF ORDERS {Chap. t (2) As rezards outstanding due from Zimindars, they should bo racovored a8 at present in accordaace w.ti paragraph 476 of the Padlic Works Account Code, Items of Rs. 5 and under may, however, at the end of six months from the date of entry in the schedule, be written off to « e Contingencies” under sanction of competent authority, if the efforts made bythe Divisional Officers haye by then faded to effect the recovery of Government dues, Taccavi and Deposit Works 2°22. Cases frequently arise where “Deposit Works” are con- fused with “Taccavi Works” and are unter 1 before the esti- d cost has heen recovered. The following make this distinc. ear and the instructions sould be cacefully observed by all Division] Gtficer @) The word “Tic: 8 d3‘ined in detail in Chapter XVITI of the Punjab Lini Administration M -unal, It is 2 loan advanced to aziculturisis for agricultural improvements and recovered a‘terwitds as if it were arrear’ of land revenue, In the Irrigation Branch, t2xe word is used in tho cts» of works on watercourses, _ undor‘aken by Division Officer undet the provisions of Aci VIII of 1873 of at ‘igator: cost of these works is re- cov-ravie from the partics conerned as iaid down in paragraphs 476 and 480 of the Pudlic Works Account Cod:. Depirtmental caag Ss should be charzed in all ease* except when these are waivei »* Government, ot py Superintending Enzineers for works vosting less than Rs, 1,000. (ii) Deposit works are define in pargraph 22 of the Public Works Account Cod>. So far as tis Department is concerned those aro: ustially works on Government channels unde:taken at the spacial request of particular individuals or local bodies, such as bath, nd cattle giats on distributaries bridges, alterations ta outlets at the special request an. to suit the convenience of irriga- tots, ete. Tho estimated cost of such works, inc charges, should be reeovered from the var! concerned in advance, in terms of paragraphs 462 ef seg. of the Public Works Account Code, In the case of works executed for Indian istates, recoveries sball be mad> in advances except where special agreements have been entered into with them. Works on watercow'ses undertaken at the special request of non-irrigators and other Departments shall a'so bo class-d as Deposit Work:, ¢.g., works on watcrcourses for filling railway works, mill tank « cbc. . Works on Government chann’l, such as bridges, bathing ghate, outlets, ete., should be first approved by the Snperin tending 4 / a39 2:23—2:25] ACCOUNTS—MISCELLANEOUS [Chap. t Engineer before an estimate is technically sanctioned by competent authority. Works outside a Government channel, e. g., boundary road on watercourses, culverts, wells, etc., can be sanctioned !as De posit Works by competent authority. (iit) Works undertaken in the interests of the department of to meet administrative needs, such as, reduction and remodelling of outlets, should be treated as Government works. Schedule of Deposit and Taccavi Works Deposit Works 2°23. The office copies of theschedule of- ‘Paccovi Works ie., P. W. A. Forms Nos., 65/66 as per orders laid down in paragraphs 463/477 of the Public Works Account Code, shall, with effect from 1st April, 1936, be kept in a yearly register in the specimen forms (Annexures A and B to this Chapter) and Part II of the Forms, i. ., Accounts of works not affected during the month shall be furnished to the audit office quarterly instead of monthly. Norm—In the intervening mont 5, however in which part II of P.W.A. Form Not. €5-66 is not in submitted to Audit Office, the entry “Add total for Account not affected by month transaction” shall continue ta be made in Part T of these schedules, Charges for Survey Department Maps 2:24. Charges for mapssuppliedto and, the cost of work done for, the Irrigation Branch, by the Survey Department shold be adjusted by book transfer in the office of the Accountant-General, West Pakistan and no such payments should be made in their account. Officials authorised to Grant Receipts 2°25. Withreferenceto “Rule 2-6 of the Subsidiary Treasury BRules,lst Edition”, the following classes of establishment have been authorised to grant receipts for moneys received on behalf of Go- vernment :— (1) Divisional Head Clerk— {a) for sum less than Rs. 500. (6) for sum of Rs. 500 and over receipts shall be signed by the Divisional Officer, if at headquarters, other- wise payments shall be made direct into the treasury by the depositor, who should be supplied with necessary challans, The Receipt Books shall be kept inthe personal custody of the Divisional Head Clerk who shall compare it with the Cash Book40 2:26) IRRIGATION MANUAL OF ORDERS (Chap. I! and the Remittance Book on the 8th, 15th and 22nd of each month and shall certify onthe Cash book th t he has done so. The Division- al! Officer shall himself make the comparison at the time of signing the Cash Book uader Rule 8:20 of the Departmental Financial Rules. ‘Nove.--Gashiers are not anthorised te grant receipts. (2) All Officers of the Superior Revenue Estab lishment. (8) Collectors of navigation tolls on the Sirhind and Western Jumna Canals, whether Upper or Lower Subordinates or Naviga- tion Munshis, duly authorised by name in this behalf by the Superin- tending Engineer. (4) Subordinates in-charge of Doraha Works Section for receiving money from the contractor for the use of Canal Railway siding at Rampur. (5) Signallers in-charge of Canal Telegraph Offices thrown open to the public for payments on account of messages in L.T. Form No. 6 only. (6) The Canal Signaller at Dera Nawab for collecting trolly fares. (7) Na‘b-Zadarsin Derajat Circle duly authorized by name in th’s behalf by the Superintending Engineer. (8) The Station Subordinate at Panjnad for collecting trolly fares and charges for the use of electricity when it is not possible for such charges to be received by the Sub-Divisional Officer. Accounts Irregularities 2-26. The irregularities detailed below have been found to be of frequent and common occurrence in the accounts of almost every Canal Division in the Province :— I—Very SERIOUS Measurement Books— (a) Entries in Measurement Books interpolated or correct- ed and the amount of bill raised after the measure- ments were abstracted, etc., and bill passed. (6) Measnrements recorded by Subordinates reduced by Sub-Divisional Officer on check measurements, or cancelled on account of having been recorded asecond time, or work imporpery done.4 2°26) ACCOUNTS—-MISCELLANEOUS (Chap. I (c) Payments made without either the Sub-Divisional | Officer’s orders to check and bill or the Clerks certi- ficate of check. It (d) Unauthorized additions and alterations and conver-— sion of figures and fictitions entries. II—Szrious Measurement Books— (a) Corrections in Measurement Books made by conversion of original entries. (6) Measurement not written up in Measurement Books at the site of works, but copied from somé other record pat eee oe Stock Account— (a) Stock not shown in accounts as issued at the time it is actually removed from stores. (6) Stock issued to Contractors not debited to their accounts in ledger. Cash Book— (a) Incorrect entries in Sub-Divisional Cash Book not promptly detected. (6) Over-writing and interpolations in Cash Books not initialled or initials incorrectly dated. {c) Disbursements and receipts not entered in Cash Books on actual date of occurrence. Muster Rolls— (a) Daily reports of labour employed each day are not sent by Subordinates regularly either daily or pe- tiodically, to their Sub-Divisional Officers. (6) Muster Rolls not signed daily by Subordinates. (c) Muster Rolls not signed by Sub-Divisional ‘Officers in token of approval. as (@) Erasures and over-writings (at all time objectionable) and corrections not attested. (e) Want of pay order by Sub-Divisional Officers.42 2°26} IRRIGATION MANUAL OF ORDRE [Chap. I (f) Repeated failure by an overseer in submitting Muster ‘Rolls to the Sub-Divisional Office within three days of their being closed. (g) Habitual failure on the part of Sub-Divisional Officers to pass Muster Rolls within10 days of their peing closed. (4) Repeated failure by a Sub-Divisional Officer to make payments on Muster Rolls within 15 days of passing the rolls. TIJ—Orpivary Measurements Booke— (a) Blank spaces left at the bottom of pages in Measure- ment Books and between entries. {b) Corrections in Measurement Books not attested or pages not crossed through. (c) Indices incomplete. Cash Rook— (a) Blank spaces left in Cash Book. (6) Cash book not checked by Disbursing Officer in terms of paragraph 160 of the Public Works Account Code. Stock Account— (a) Articles of stock not entered in the Measurement Book simultaneously with their receipt in the Stock Re- gister or vice versa. (b) Receipts and issues of stock not recorded strictly in the order of occurrence in the Stock Register as required by paragraph 173 of the Public Works Account Code. Work Orders— (a) Reference to voucher No. on which payments have been made not quoted on Work Orders. General— (a) Initials not dated. (2) These irregularities could easily be avoided. if transactions were conducted in a methodical and bus iness like-manner and care- ful attention given to the subject by Subordinates and Sub-Divi- sional Officers.43 2:27) ACCOUNTS—MISCELLANEOUS { Chap. II (3) Divisional and Sub-Divisional Officers are expected to drill * * their subordinates thoroughly with regard to the rules and orders relating to initial accounts as embodied in the Departmental Codes, and it will be their duty tosee that they understand and comply, with Standing Orders issued from time to time. (4) To control the matter of accounts irregularities a register for each Sub-Divisional Officers and Subordinate is to be maintained in the Divisional Office in accordance with the instructions on the fly-leaf of each register. These registers are to be forwarded to Superintending Engineers by the 15th February each year who will, after considering the extenuating circumstances of each case, award punishment as follows :— (a) Up to 3 years’ service warning to be given. (b) Above 3 years’ service warnings to be given each year when irregularities are above the average of the Circle for Sub-Divisional Officers or Subordinates for two successive years. (c) If there is no improvement, entries in the Personal Register or Qualification Report for two'successive years. (d) If there is still no improvement stoppage of increment for 6 months. Norm—Before taking setion under Clauses (c) and (d) the Suderintending Engineer aust call for the oxplanations of the official and if he is not compotent te pass order send ‘tho case to the Chiof Engineer with his recommendations: (5) Superintending Engincer will send to the Chief Engineer by the Ist May each year, a brief annual review in Stereo I. 8. Forms Nos. 396 and 397. Rules for Accounting of Coal Transactions whether the Coal is pur- chased through the Mining Engineer or direct from Firms or Contractors. 2:27. (1) When coal is purchased, through the Mining Engineer, payments may be made on the receipt of the Railway receipt supported by a bill duly verified by the Mining Engineer. In the case of coal purchased direct from contractors and firms, payment will be deferred until the quantity and quality of the coal have been verified. This condition should be specifi- cally mentioned in the order or other agreement with the contractors and firms. (2) If payment is made after the coal is received, the amount will be debited to stock ‘‘coal’’ or to materials at site of work con- cerned as the case may be. If payment is made on the44 2:27) IRRIGATION MANUAL OF ORDERS [Chap. 11 strength of railway receipts before the coa! is received payments to suppliers will be regarded as final and not as “advances” and the transaction treated as if they were manufactured operations. The manufacture accounts should show the same rates for issue as for receipts and should not attempt to adjust loss. Nor should it comprise any operation other than the purchase price paid to the supplier. (3) A“Manufacture” account should be maintained for all the supplies covered by a single order issued for the supply of coal. Each consignment as invoiced and paid for should be treated as a_ separate sub-head under “Operations” and the actual quantity received against each invoice as paid for, treated as separate sub-head under “Outturn”. Each sub-head under “Operations” at the same time should be connected with the corresponding sub-head under “Outturn”, so that the loss, if any, arising out of cach consignment can be arrived at separately and written off as uch under proper sanction. (4) When coal is received, it should be weighed wherever weigh-bridges are available. Whereno weigh-bridges are available, it shall be measured in trucks at the receiving station and con- verted into tons at the rate of 36 cubic feet tothe ton. If the measurement is made in stacks at the receiving station, the conversion factor should be 42 cubic feet to the ton. (5) Recoveries made from the Railway Company or other transporting agency for short deliveries will be credited to “Operations” in the manufacture account. The balance in this account should be written off periodically with the sanction of competent authority. (6) The carriage contractor will be responsible for all losses taking place en route from the railway to the site to which the coal is carried. This condition should be specifically mentioned in the order or other agreement with the carriage contractor or firm. (7) Payment for unloading at the receiving station will be made for the actua! quantity weighed on a weigh-bridge or measured in trucks, and for carrige, for the actual quantity received at site of work. ‘NorB—The measurcaonts as acti ally taken in each case shoula be recorded in Measurement Book by the official respons blo for measurirg or we'ghng the coal and ‘ill for unloading and carriage should bear a reference to these measunments-45 2:28—2-28-A] ACCOUNTS—MISCELLANEOUS [Chap. I Rites of Depreciation for the Hy lro-Blectric Installation at Amritsar 2-28. The following porcentazes on account of depreciation — on certain sub-heads in connection with the Hyd.o-Electrie Ins- tallation at Amcitsar have been fixed:— Per cent (1) Plant and Machinery on bd 5 (2) Transmission Lines .. 2 (3) Buildings - _ a Rules for the Maintenance of Depreciation Accounts for New Excavators 2:28. A--These rules will be applicable to:— (i) three new excavators purchased at the end of December, 1938, (ii) Excavator No, 20 purchased irom the Bahawalpur State early in 1938, (iii) Excavator No, 18 purchased in March, 1935, (iv) Alt Excavators purchased in future both new and second hand, Note—Tho value of excavators at into (iii) is shown in Append'x VIL. The appondix will be added to as furthor excavators aro Purchased. The depreciation accounts will be kept. by the Executive Enginecr of the Divison which is responsible for the maintenance and work ing of all excavators owned by the Government, 2, An individual depreciation account will be kept for each excavator, . 3. When an excavator is purchased new or second-hand, its cost will be charged to the suspense account of that Division, 4, The cost of heavy overhauls and replacements, other than running repairs executed while an exca.ator it actua lly emp. i loyed on a work, will also be debited to the depreciation account, Aa estim.te for such overhauls and replacements must be sanctioned by compotent authority before repairs are undertaken,46 2: 28-B] IRRIGATION MANUAL OF ORDERS [Chap. I 5. The cost of working, and the cost of running repairs that ate executed while the machine is actually working, will be charged direct to the estimate for the work on which the machine is being used, 6. The depreciation account will be cleared by crediting it with the following: — (a) Rs. 1°50 per thousand cubic feet of earthwork pooked against the earth work estimate. This is for writing off the initial cost of the excavator. (®) Re. 0°50 per thousand cubic feet of earth work booked against earthwork estimate. This is to meet the cost of over hauls and replacements referred to in Rule No. 4 above. Similar amounts will be debited against the earth work esitmate of the division concerned. The rates in (a) and (b) will be revised from time to time, if found necessary. 7, The depreciation account will remain open until the excavator is scrapped or sold. At the date of scrapping or sale the value realized will be credited to the depreciation account. If there is a credit balance, this balance and the amount realized by sale or scfap value will be treated as Receipts on Revenue Account, If the disposals value exceeds a debit balance in the Depreciation Acco- unt, the difference will be treated as Receipts on Capital Account, It the debit balances in the suspense account is greater than the disposal value, the difference should be written off to revenue by sanctioning an estimate against _ losses of stock, Rules for the Maintenance of the Overhaul Suspense Account of Old Excavators 2:28.B—These rules apply to old excavators which were purchased by Divisions of the Northern Canals for works in those Divisions, There are separate rules for new excavators. 2. No attempt should be made to keep a depreciation account for these old excavator. Only one Over haul Suspense Account should be opened for heavy ee and overhauls of these machines and it may be kept open until the last of the old machines is scrapped, when final liquidation of the balance will be arranged. Separate depreciation accounts will not be kept for old machines, 8. The overhauls suspense account of these excavators will be kept by the Executive Engineer of the Division which is responsible for the maintenance and working of excavators, Note—Those orders take affect from 1st April 1965.47 2°28—29] ACCOUNTS — MISCELLANEOUS [Chap. t 4. A recoveryatthe rateof Rs.0°50 per thousand cubic feet earthwork booked against the earthwork estimate of the Division concerned will be credited to the | overhauls susp ense account referred to in Rule 3. A similar amount will be debited to the earthwork estimate of the Division a concerned. Orders of the Government should be obtained to clear the debit or credit balance in the suspense account when it isto be stosed on the disposal of a machine. 5. Expenditure against the Overhauls Suspense Account ; will not be undertaken without an estimate sanctioned by comp- etent authority. Note—(1) “Running Repairs” are all repairs found necestary toa mechine thet is in commission, to keep it working. (2) "Heavy Overhauls and Replaxment™ aro those repairsfound necessary tow machine that is not incommission and which are nevessary to permit of ite again bring efficiontly put ints use. APPENDIX VII (Referred to in Article 2-28-A) Rules for the Maintenance of Depreciation Accounts for New Exea- vators. = | Cost of purchase | Dates from which | Mo. of Exenwators | Canal to which to be entered suspense account | ¥ and types |. Charged | in suspense isto be main- : | | account tained E | ! \ e es | | ny $2.B. No. 21 | Upper Chenab Canal | 1,29,168 6 0 | Ist January 1939 92.B. No. 22 Ditto 32-B. No. 28 Lower Chénab Canal} 63,620 0 0 | Ist January 1980 Bueyrus/D. No. 20 Ditto 17,369 0 0 | Ist January 1038. {from Bahawalpur) Int April, 1940. Buston Bucyrus/D. | Ditto 37,000 0 0 No. 18, | | > Rules for the Supply and Hire of Bullocks and Boats by Work- charged Establishment 2°29. (1) Payments for the supply of bullocks to a man x (Mali, Chowkidar, Bullockman, etc.) already in Government service should be made only in cases where such animals are supplied by him and not by any third party, and should in no case exceed the market rate obtaining at the time. The rates fixed by Sup- erintending Engineers should be reviewed annually in the light of Prevailing local Rates,48 2°30) IRRIGATION MANCAL OF ORDER [Chap. 1! The average monthly maintenance rate per bullock, inclusive ef the pay of a half-time attendant. is fixed at Rs. 2l,hence the rate for a pair of ballocks. with a full-time attendant should not bein excess of Res, 42, or current market rates, whichever is less. A re- duction of Rs ‘or a half-time attendant, and Rs. 14 for a full- time atten Laat should b» made in the above rates when the amount paid to a Government servant for hire docs not include an atten- dant : (a) When a Government servant supplies a bullock or bullocks regularly for use throughout _ the year, payment on account of the animal should _ be mado on the work-charged acquittance roll along with the pay of the man concerned, subject to the per allocation of the allowance for the animal noted on the bill and subject to further to a certificate giving the number of bullocks supplied throughout the month by the person concerned. also recorded on the pill. {6) When a Government servant is required to supply bul- lock or Bullocks only occasionally, payments should be made on hand receipts based on a properly niaintained muster roll for the animal or animale. (2) The same principle sapply to payments for the hire of boats supplied by Government servants. Rules for the Working of Government Motor Lorries belonging to the Irrigation Branch 2°30. (1) For the working of Government motor lorries annual estimates chargeable to Suspense Head“‘Stock Manufacture shonld be sanctioned for each Sub-Division in which there is a lorry. (2) The charges for their working (both direct and indirect) fall under the following heads :-— Direct (1) Pay of establishment (driver, Cleaner, ete.) (2) Stores required for working (petrol, Mobil Oil, grease, ete.) (3) Repairs and replacement of parts (tyres, ete.) (4) Maintenance and repair of lorry shed, if any. Lndirect (3) Depreciation as calculated under rule 8,4g ACCOUNTS —-MISGELLAN HOVS: [Chap. ii (6) Interest as calculated in rule 8. . (7) Supervision charges on articles issued from stock at 10 per cent. (8) Departmental charges (for ablishment and tools and plant) the rates sanctioned for the time being. (3) In the working estimates, all direct expenditure as per * items | to 4 above and the indirect charges account of depreciation will be shown as “operations” and all probable recoveries as “outturn”. Whilst the amount of direct charges will be debited to “operations” as they are incurred, the total amount of depre- ciation chargeable to an estimate will be debited thereto at once at the commencement of the operation by credit to “Revenue Receipts” or to “Receipts on Capital Account” as the case may be. The remaining indirect charges, viz., items 6 and 8 do not affect the manufacture account as they are chargeable only when the lorry is used on other than Government works. When so recovered, the amount on their account should be credited as follows :- (i) Precentage charges on} Revenue Receipts Reduction account of establish- | of Expenditure or Receipts ment, {on Capital Account, as the (ii) Tools and plant per- $caso may be, in accordance centages. | with the rules laid down in (iti) Interest, and | Statement E of Appendix 4, (iv) Supervision charges |} Public Works Account Code. (4) The account ofeach year’s manufacture should be closed on 30th September, by adjusting the difference between operation and outtwrn in accordance with the provisions of paragraph 396, Public Works Account Code. Note~ Bach lorry (5) In order to exercise proper control over the daily con. sumption of stores in running a lorry, a detailed daily account should be kept in the form given in Annexure ( to this Chapter, (6) From these daily accounts. an abstract will be prepared monthly showing the recoveries made from individuals (which should always be made in advance or on the completion of the journey) the amounts debitable to various timates, the total mileage done, the petrol consumed, ete., etc., These abstracts should be carefully scrutinized by Divisional Officer hal ly with a view to increasing or dec ng the rates, if necessary, it consultation with the Superintending Engineer, . (7) From this abstract adjustments will be made in the Diyi- sional office in the monthly accounts crediting the lorry manufacture pl be provided with @ nelloietrs50 2-30) TRRIGATION OF MANDAL ORDER [Chap. It accounts (outturn) and debitingthe estimates ofthe works concerned with the amount of the hire charges. Debits to the manufacture se will be passed through the usual cash and stock accounts, ete. (8) The rate to be charged for each mile of carriage which should be sanctioned by the Superintending Engineer, will be caleu- lated on the following lines :— Let the life of the lorry be 6 years. The annual mileage expected to be done ¥. Its capital value Ve The value of a lorry shed, if any L. The amount of direct charges of the year de (Item s 1 to 4 in rule 2 supra) Rate of hire per mile for Government works R. Then depreciation—V;6—say “‘a’’ per annum and interest-— v (—--L)6 2 ————Say ‘‘b” per mile. 100+-¥ afd ¥or non-Government werk the recoyery will pe made at Riplus supervision and Departmental charges. (9) The rates charged for carriage should not be in excess of market rates (Public Works Account Code, paragraph 393), and that this is so should be certified by the Divisional Officer concerned in the annual estimate for the working expenses of the lorry, the local market rates of carriage being quoted therein. (10) When a lorry runs empty, the charges will be debited to the work or person in whose interest the journey is performed. (11) When a lorry is used partly for private purposes and partly for Government work, the charge from cach party will be fixed by the Sub-Divisional Officer-in-charge of the lorry accord- ing to the circumstances of the case, the private party being charge on his share, interest, supervision and Departmental charges in addition. (12) The lorry will not be treated as a means of locomotion supplied at Governnient expense for purposes of rules 2° 179 and 2-180 of the Travelling Allowance Rules. Any Government servant of whatever grade travelling or sending his luggage or servants in theji 2:31) ACCOUNTS—MISCELLANEOUS [Chap. ft lorry will be charged, if travelling on duty, the same rates as for carriage of Government stores. If more than one Government servant travels in the same lorry at the same time the charges may pe divided amongst them. (13) The Sub-Divisional Officer in charge is responsible to see (i) that a lorry is not detained at any place for an unreasonably long time, and (it) that the maximum weight (which should be specified) that a lorry intended to carry, is not exceeded. Rates to be charged for the Private Use of Government Motor Launches, etc. 2:31. The following inclusive rates have been fixed for the private use of Government motor launches, etc., mentioned herein: — (1) Motor launches -- Rs. 9 per hour or part thereof. (2) Country Boats -- Rupees 3 per day (Exclusive of the cost of boatmen who must be. such aS are ap- proyed by the officer — in- chatge of the boat). (3) 1. House Boat No. 2 (Rupar Headworks)— (i) Hire charge for boat .. Rs. 1 per diem. (ii) Charge for 4 boatmen At current Schedule rate. (ii) Haulage charge per Half a day’s current wages mile for bringing of an ordinary coolie. the boat back to (Ordinary cloolie’s wages are Rupar. given at serial No. 1, Section 19, page 21 of the Basic Schedule of Rates, [ Edition, 1943). Il, Hou se Boat No. 4 (Rupar Headworks)— (i) Hire for boat ++ Rs. 0-50 per diem. (ii) Charge for 3 boatmen .. At current Schedule rate. (iit) Haulage charge per mile Half a day’s current wage of an for bringing the boat ordinary coolie. (Ordina,y back to Rupar. collie’s wages are given at serial No. 1, Section 19, page 21 of the Basic Schedule of Rates, I Edition, 1943). Nors—In cas: s Goverumesnt empleyes travels by boat No.4 while itis used as an >ffichis travelling allowance wil be governed by rules 27170 and2-171 of the Tavolling Allowance Rules, Private servants dhol not bs allowedte ude this boat when it iv used far oes purpores,52 2°32) IREYEATION MANUAL OF ORDERS [Chap. tt Charges for Water supplied to Residences 2:32. Charges to be recovered from the resident of a Govern- ment bungalow for the supply of water :— (a) for irrigation from a well in an adjoining office or rest- house compound. (5) for irrigation from a piped supply in an adjoining office or rest-house compound for which Government is paying a water-rate to a public body or company on the basis ef meter readings. {c) for domestic purposes from a piped supply in an adjoin- ing office or rest-house compound for which Govern- ment is paying a water rate toa public body or company on the basis of meter readings. (d) from a piped supply brought from’ a Government office or rest-house compound into an Officer’s compound, shall be determined as follows :— In the case of (a) the following charges are to be paid by the ienant of a Government residence, with effect from Ist April 1944. (i) Bungalows occupied by Sub-Divisional Officers The charges to be recovered shall be calculated for each crop on the areas irrigated by applying the Occupier’s rates for flow irri- gation sanctioned for the canal concerned subject to the provisions of paragraph 1 of Financial Commissioner's Standing Order No. 61, as amended by Correction Slip No, 1363-8., 0., dated 20th September, 1933. (ii) Bungalows occupied by Superintending Engineers and Divisional Officers. Recovery shall be at the uniform rates shown below regard- less whether the officer utilize the supply or not:- Rs. Superintending Engineers .. 6°00 per mousem Divisional Officers .. 5°00 per mensem (2) With regard to (6) and (c),the use of piped water-supply by the tenant of the Government residence shall be prohibited, and. steps must betakento connect the Government residential compound to the public water-supply by means of a septrate pipe syatem fitted with a separate meter so that the recoveries from the tenant shall be in accordance with the readings on that meter, and at the sate paid by Government for such supply.[2:33] 53 ACCOUNTS MISCELLANEOUS [Chap. Hf (3) With regard to{d), aspecial meter shall be installed to mea- sure the supply to the residence and the recoveries from the tenant shall be in accordance with the reading on that meter, and at the rate paid by Government for such supply. - (4) In the case of the Trrigation Branch Officers stationed at head works named in the margin, the fol- lowing uniform water rates shall be re- covered for the supply of water for the . compounds of residential buildings, ir- Ferozopore. ie We ltah). respective of the sources of supply and ad. Sidhot regardless of whether the Officer utilizes Kalabogh (Daud Bhel) the supply or not: — ()) Superintending Engineers Rs. 6 per mensem. (2) Divisional Officers .. Rs. 5 per mensem. (3) Sub-Divisional Officers Rs. 2-50 per mensem. Rules regarding Payment of Seigniorage by the Patiala Gove rnment for the Use of Water of the Western Jumna Canal o as per Agreement. 2-33. The Patiala State shall pay to the British Government {ie., Punjab Government an annual sum Bii ting Soalos for Soigniorage. as seigniorage on the Jumna water-supp- lied to Patiala territory at a rate which shall vary according to the: estimated area of Patiala irrigation as follows :— Se Esrmtarep AREA 1 ACHES | —_. | Rate of Seignioragcs rer ecre Not lese then ! Below i ee fe > | 42,000 | va. 42,000 44,000 | One enna. 44,000 48,000 ‘Boo ones a 48,000 48,000 : T. reo ennes 48,000 . | Four annse, —— we54 2:34) IRRIGATION MANUAL OF ORDERS [Chap. The area on which seignoirage is to be paid annually will be Ava liable t> So'gniorage, estimated on the basis of the area actually . irrigated during the vear from the British Distributaries and the relative proportions of the supplies actually passed into the British and Patiala Distributaries during the same o period, a deduction being made on account of the actual area of British territory irrigated from Patiala distributaries and an addition on account of the area of Patiala territory irrigated from British Distributaries, thus:—- A.~-Atea irrigated on British Distributaries. ’ B.—Average supplies passed into British Distributaries. P.—-Average supplies passed into Patiala Distributaries. D.-—Actual area of British territory irrigated from Patiala Distributaries. E.—Actual area of Patiala territory irrigated from British Distributaries. §.—Estimated area of Patiala irrigation on which seigniorage x is to be calculated. AxP vee EoD. B The value of “‘S”will be worked out for each crop‘‘Kharif and . Rabi” separately. After this, the value Nothod of arriving at the — of “S” for both crops will be added to- — gether and the rate as per sliding scale Then S applied. The claim for remission of seigniorage will be dealt with under Romission of Scigniorago. Article 35 of the Agreement. Rules regarding Payment of Seigniorage by the Patiala, Nabha and Z Jind States for the use of Water of the Sirhind Canal as per Agree- ment. 2.34. The Patiala, Nabha and Jind States shall pay to the PAA British Government (i.e., Punjab Govern- = on ea ent Tent) an annual sum as Seigniorage on Se ae :: 88 the Sutlej water supplied to the Patiala amy a Branches in*share proportional to the ind State . 76 quantity of water allotted to each.x [Chap. ut ACCOUNTS-—MISCELLANEOUS 2-34} The charges for seigniorage leviable from the States will be calculated ia accordance with the sliding scale given below :— Rats of Not rature British Branches Scigniotage ‘pe acre, Not exceeding 6 per cent ca ca bn w LM Over 6, but notexceeding 7 percent . o vf 1 anne. Qver 7, but not exoseding 8 per cent oo — « | 2 aunnas, Over 8, but less than 9 per cent ba oe eo + | 3 enpas. 9 per cont or over . + | 4 annas, The area liable to seigniorage will be worked out as follows :-— Avea liable to Soigniorage. A.—Gross area izrigated on British Branches, less— (@) half area on Dabwali Distributary. {it) area of Dobara Kasht. (iii) Wadh area. (iv) Dofasli area (area irrigated in both crop in the year}. B.—Average supply passed into British Branches. N.—Average supply passed into feeder line. E.—Average supply passed into Dabwali Distributary. S§.—Area on which seigniorage charges are to be calculated. N—E Then S=A Xx-—-———. B The value of “ will be worked out for cach crop, Kharif and Rabi separately. After this, the value of Mothod of arriving ab tho “S” for both crops will be added together Ga ae and the rate as per sliding scale ap- plied. ‘The claim for remission of seigniorage will be dealt with under Article 22 of the Agreement. Remission of Svigniorage.56 2.35} IRRIGATION MANUAL OF ORDERS: [Chap tl Distribution of Receipts from Certain Canals between States and British Government. 2.35. The distribution of water rates and other receipts on the canals named below, between the Punjab Government and the ~ partner Indian States will be governed by the following rules : — (1) Sirsa Branch of the Western Jumna Canal -(a) All revenue realized‘on account of water supplied tothe Punjab villages (whether from the British or the Patiala Distributaries) for irrigation or for sale of water for other purposes, shall be creditable to the Punjab Yovernment. Similarly, the revenue realized in respect of the earial water given to the Patiala villages shall be credit able tothe Patiala 2 Government. (b) All miscellaneous revenue, /.., revenue derived from other sources than irrigation that may be realized in the First, Second and Third Sections of the Sirsa Branch (exclusive of all that realizs ed on the Distributaries) shall he divided as below : - Per cent Provincial on 74 Contribution o 26 Miscellaneous revenue realized on the Distributaries shall he credit- able to the Government to which the Distributary belongs. (c) The Patiala State is not entitled to any sliare in any re- venue realized on the headworks or the Main Line of the Western Jamna Canal, the whole of which is creditable tothe Punjab Go vern- ment. This revenue is principally on account of rafting dues and plantations and as the State had aot been called on to pay any share of the capital cost of Headworks and Main Line, it is not entitled to any share in these receipts. (a) All dues for water supplied for purposes other than irriga- tion,—vide (a) supra, will be realizable by the Government to which the village belongs in which the water ‘is taken. In the case of Patiala villages, the Divisional Canal Officer will forward the warrants for such dues direct to the Patiala Canal Agent for realiza- tion and payment into the State t: easuries. Such amount will, therefore, not pass through the British accounts. imilarly, in the event of water being supplied from the Patiala Distributaries for purposes other than irrigation to British villages, the Patiala Canal Agent will forward warrants for the amount recoverable to the Divisional Canal Officer concerned, who will recover them and =~ treat them as provincial receipts. (e) Divisional Officers should take care that all’ revenue receipts due either to the Sirsa Branch or to its British or Patiala distributaries are clearly indicated as such in the entries made in the Oe57. 2:38] ACCODNT- ~MISCELLANEOUS [Cwar. II: Cash Book. Separate records should be maintained in the D sional-Oflice for the Sirsa Branch and the British and Patiala dis- tributaries, showing the amount realised under each Revenue sub- head—‘Sale of water”, “Receipts from plantation”, etc. ; (f) Distribution in accounts—All receipts.as realized willin the first, place, be credited to the provincial account. During the compilation of accounts for March, the amounts to be credited to the contribution on account of the receipts for the whole year will be worked out in Divisional Office for each suh-head from the record i{e) above], for Sirsa Branch and Patiala distributaries, as per (b) above. These amounts will then be credited to contributions and debited (by minus credit) to provincial in P. W. A. Form No. 46, The portion creditable to contributions will be credited to P-De- posits and Advances “Accounts with Foreign States”. (2) Sirhind Canal—{a) Water rates—Onthis canal, the Gov- emment.who-owns the channel from, which water is taken for irriga- tion or other purposes, gets credit for the revenue realized. Inthe; case of British Branches, the Divisional Officer shall forward the.de-; mands statements to the Deputy Commissioner of the “district con: cerned for transmission to and acceptance of the Staté concerned who shall afford credit monthly through the Account current for the reilizations, «Similarly the States from whose channels irrigation has‘been done in the Punjab villages, shall forward the demand statéments_in respect of those villages, through the Divisional Offi- cer, Patiala Division, to the Deputy Commissioner of the District conéerned who shall collect.the amount as assessed. Credit for the nit collections (that is, the gross collections less fees) shall be afforded by the Accountant-General, West Pakistan-to the State concerned. The detailed procedure for the assessment and realization of water rates on this Canal is given in Appendix A to the Financial Commissioner’s Standing Order No. 61, {b) Receipts from Tolls—Navigation tolls consist of thrée por- ons and shall be divided between the Punjab Government and the. thrée States as below:— . ‘ verre) Tolls onthe Main Canal—A share of these receipts shall be allotted to the three States (Patiala, Nabha : and Jind) in proportion to their share of the entire . water supply. 7 Polls for through tragic between the British and Patiala* _ Branches—The amount of toll levied on through traffic should be shared between the Punjab Govern- a 7 ment and the three States in proportion to the 7 distance traversed on the channels helonging. rea;. pectively to each, Oa te 7 .58 2.36) IRRIGATION MANUAL OF OBDERS [Chap. If (iii) Toll on boats etc., navigating the Patiala Branches exelusively—The amount will be shared by the States of Patiala, Nabha and Jind, in proportion to the shares of the first cost of channels defrayed by each respectively. In all other cases the tolls ~ shall belong to State in exclusive possession of the chan- nels traversed, (c) Miscellaneous Receipts—A share of the value of miscel- Janeous produce like wood, grass, etc., on the main canal shall be credited to the three States in proportion to the share of the water: supply allotted to them. This share of produce on the Main Canal with the whole of the value of similar produce on the States Branches (not including Distributaries) will be shared by the three States in proportion to their shares in the first cost. (d) Receipts from Fisherics—Any receipts realized trom Fisheries on the Sirhind Canal shall be classified and disposed of as noted below :— (i) Revenue on British Branches will be credited wholly to the Fisheries Department, Punjab. {i#) Revenue on Main Line wil! be credited partly to the Fisheries Department and partly to Patiala Branches in proportion to the share of water allotted to British and Patiala Branches, respectively. (iii) Revenue on Patiala Branches will be payable to the States of Patiala, Nabha and Jind m proportion to their shares in the first cost. Grazing Licences 2.36. Licences for grazing cattle on canal banks shall be | issued in the prescribed torm, copies of which qeieatin Branch Cheer with conditions of Licence, bound in hooks, termber, 1887, : will be supplied by the Chief Engineer to Superintending [Engineers onapphcation. Nore—The land alougwith canal banks w'thin halfa wile oneither side of every Rest Moussehould nat bo leassd out, bat reserved for grazing thecattle uf the Trrigation Branch employers, ‘The following instructions should be strictly observed :— (1) No officer of lower rank than a Divisional Officer is em- powered to sign grazing licences on behalf of the Governor of the Punjab.59 2:37-2:38] ACUOUNTS—-MISCELLANEOUS, (Chap. It (2) ‘Theso licences should as a rule be signed by the Divisional Officer, and by the licensee on the same date and in each others presence, but in certain cases a Sub-Divisional Officer may be emp- powered to take the signature or seal and mark of the licensee, to whichhe will append his own signature as a witness, and after filling in the date will forward the book to the Divisional Officer for signa- tures. All signature must be in full on both the licence and the counterfoil. The former will be handed to the licensee, while the counterfoil will be preserved as the Divisional record of the trans- action. {3) The sanction of the Superintending Engineer must be obtained for a Sub-Divisional Officer to take the licensee’s s.gnaure as in paragraph (2). (4) All lease money should be recovered in advance as jaid down in paragraph 253 of Public Works Account Code. Lreence for the disposal of fruits in Canal Rest House compounds. 2-37. The compounds of the Irrigation Branch inspection houses are divided into two categories: (a) where a Mali is employed for maintaining a vegetable garden in addition to any fruit trees and flowers. (b) where no garden is maintained, but only a Chowkidar ia kept to look after the rest-house and compound. In the case of both(a)and (b), a list will be maintained in the Circle office of those gardens at which, in the opinion of the Superin- tending Engincer, suitable fruit trees exist to warrant them being. put up to auction for the sale of the fruit. For form of licence and conditions covering the seme see Appendix JIT. Copies of this list will be sent to the Chief Engineer and the Accountant-General, and any additions to or deduction from the list made at any time by the Superintending Engineer will be com- municated to the Chief’ Engineer and the Accountant-General. Uheck Register of Travelling Allowance Bills. 2:38. ‘The register should be maintained in Universal Form ; No. 94-A, and the following instructions oe anepar cary should be observed regarding its upkeep:— datod 6th Fobruuty1929. (1) There should be only one entry dealing with the whole of one travelling allowance bill of a Government servant. (2) Column 7 should show the total amount of the travelling allowance bill indicating that all claims for journeys between these dates have been paid. ‘This will guard against the risk of double payments of travelling allowance bills which is the main object of introducing this register.60, 2°38: IRRIGATION MANUAL OF ORDERS [Chap. U (3) One check Register should be maintained in each Circle ivisional Office. and the controlling officer should satisfy him- self, —vide Travelling Allowance Rule 2°193(6), that all “travel- ling allowance bills passed by him are duly entered in accordance with paragraphs (1) and (2) above. (4) This register is to be maintained for all regular. touring Government servants, gazetted and non-gazetted, and should comprise the following : (a) Superintending Engineers; (8) Divisional Officers ; (e) Sub- Divi (f) Sub-Assistant Surgeons. Those Government servants who draw a Fixed Travelling Allowance, such as Zilladars, Vernacular Clerk, Sub-Divisionol Clerks, Peons, Khalasis, Daffadars and Barkandazes of the guard Establishment should not be included, nor Patwaris, Mistries: ands other such establishment who only do occasional journeys. Accusits Clerk of the Cirele Off (5) The DAB hal Acehiitant —~is responsible for writing up the register. When a-bill has been checked, it Should , reFintend be put up with the register to the ey sore Who at the time: of passing the bill willinitial the entry in the register in token of his: having satisfied himself,—vide Travelling Penertisent new! Allowance Rule 2° 193 (6). that the travelling oo "~~" allowance bill passed by him has been duly entered in ‘the register in accordance with paragraphs (1) and (2) above. : Fina’ (6) These registers should ordinarily last for two years, and on completion should be filed for two years from the date of the last entry therein. (7) The Superintendent, Government Printing, West Pakistan will stock two types of registers :— (a) For Cirele Offices containing 50 sheets. a a (b) Ror Divisional Offices” containing 100 sheets.61 2-39-2-40} ACCOUNTS—-MISCELLANEOUS. (Chap. ll untry Stationery for use in Vernacular Offices of the Tvrigation Branch, West Pakistan. 2:39. The following is the list of articles which may fairly be regarded as Country stationery for use in the vernacular offices of the irrigation Branch, West Pakistan :— " Persian pens: Alifkhani ink ; Wax candles ; Sutli or country string + Jailemade paper ; File lace : Cotton ta: Qalamdans + Knives (folding). Subject to the condition that English made Knives may be purchased locally where these are more suitable than the Country made articles), Expentiture on Discharge Sites 2-40. In regard to the expenditures on Discharge Sites which are under the direct control of the Discharge Division, —vide paragraph 10-A of Article 5 of the Irrigation Handbook of Profes- sional Orders, the following procedure has been preseribed,:— (i) Estimates for expenditure on observing river. discharges on these sites shall be prepared by the Divisional Officer, Discharge Division and sanctioned by the Superintending Engineer, Drainage Cirele, subject to the limits laid down in Serial No. 37 of paragraph. 20°15, Book of Financial Powers. Copies of these estimates shall be sent by the Discharge Division to the Divisions.in which those sites are located. (ii) Budget grant shall be applied for by the Divisional Officer, Discharge Division, and sanction thereto will be intimated to him by the Superintending Engineer, Drainage Cirele, and he shall then intimate its distribution to the Divisions concerned and inform the Accountant-Gencral. (iii) Bills for works done shall be entered by Sub-Divisional Officers, Discharge Division, in their measurement books who after giving check and bill order, shail send them for payment to the Sub- Divisional Officer in whose Sub-Division the site are located. Ac- quittance rolls for Regular and Work-charged Establishments shall Jikewise, be prepared by the Sub-Divisional Officers, Discharge Di- vision. and sent to the Sub-Divisional Officers conecrned for pay- ment.62 IRRIGATION MANUAL OF ORDERS (Chap. If Expenditure shall be accounted for by Divisions concerned in Schedule 64 which should be sent by them to the Accountant- General, West Pakistan and a copy of it supplied to the Discharge Division at the same time. (iv) Monthly expenditure on salaries and Travelling Allow- ance, etc., of the establishment employed on these sites, shall be intimated by Divisions concerned to the Discharge Division. (v) Monthly statements showing expenditure against grants relating to these sites shall be sent by the Divisional Officer, Dis- charge Division, to the Superintending Engineer, Drainage Circle. Encidence of the Cost of Maintenance of Garden Rstablishment attached to Government Offices 2°41. All expenditure incurred on the upkeep of the trees, shrubs and lawns, in the compounds of Divisional Offices, should be charged to “Establishment Contingencies” and, in the ease of a buil- ding occupied by several offices, the expenditure should be charged to the Contingencies of the office occupying the largest accommoda- tion, Paste Allowance 2:42. ‘fhe grant of paste allowance is admissivle in the various lirigation Branch offices at the rates prescribed below : — Re. Secretariat da 3°00 Circle Office Be O75, Divisional Oftice “ 1°25 Sub-Divisional Office 5a 0°50 The work of supplying paste for office use may be entrusted to any menial at the discretion of the head of the office. Schedule of Works Kapenditure 2°43. The oflice copy (P.W.A.Form No. 63) of the Schedule of Works Expenditure (Form 64) shall, with effect from Ist April 1936, be kept in register form with a standing serial number and 13 monthly columns including one for March Supplementary and aclas- sified abstract at the end,—vide specimen forms givenin Annexures D and E to this Chapter.63 2° 44-2°45] ACCONNTS—MISCELLANEOUS [Chap. 8 ~ Payment on Muster Rolls 2-44. The Auditor-General has agreed to an exception.being * sanctioned to the rule in paragraph 278(h) of the Public Works Account Code in thé matter of payments on Muster Rolls in the Irrigation Branch which will now be made by all subordinates in- stead of by Upper Subordinates only as prescribed in the above- quoted rule. The Auditor-General has aiso agreed to an exception being sanctioned torule in paragraph 278(d) of the Public Works Account Code. Ina remote locality where a subordinate is required frequent- ly to pay labour on a large scale and it must be inconvenient to obtain the pay order of the Sub-Divisional Officer on each Muster Roll: hefore payment the Executive Engineer may authorise a grant to the Subordinate of a fixed imprest (the amount of which would not exceed Rs, 500 without the special sanction of Government), In such cases, the payments of Muster Roll must be made every 10 days and the submission of daily labour reports by those Subordinates shall be compulsory. The Subordinate shall be personally res- ponsible for any excess payments, not passed subsequently by the Sub-Divisional Officer. . Preparation of Pay Bills i 2°45. The following instructions should in future be observed regarding the preparation of pay hills by drawing officers:— (1) Qne bill should be prepared for petty establishment and Fixed ‘Travelling Allowance for them and the Guard Esta blishment- (2) The classification of the bill should be recorded on the bill itself in the space provided for the purpose. : {3) General Provident’ Fund Schedules should be signed by the Divisional Accountants instead of the Divisional Offieers. (4) In view of the printed certificate No. 7 on the billfora the certificate which is at present prepared and signed in the case of establishment pay bills that the leave salary drawn is based on actual pay and not on average pay and that such pay is the pay of the ‘manent post held substantively by the absentee at the tithe of taking leave and that the absentee was in permanent Government, _” service on 24th Angust 1927, is redundant and should be dis- continued. (5) The preparation of separate Income-tax Schedule is not, necessary. (6) in the case of teraporary establishment of various classes one bill should be prepared in accordance with the instructions e200, tained in Chapter 5 of the Civil Accoujit Code, Volume ‘I; ae jn the specimen form given in Annexure F ¢o this Chapter.“ : &64 2:46-2:47] IRRIGATION MANUAL OF ORDERS [Chap. if (7) Separate pay bills should be prepared in respect of the following permanent establishments: —- (1) Accountants. (2) Overseer Engineering Service. (3) Sub-Assistant Surgeons. (4) Clerks on Provincial Scale. (5) Clerks on Circle Scale. (6) Cashier. (7) Draftsmen and ‘racers. (8) Zilladars. (9) Munshis. : (10) Canal Signallers. ~” (11) Artificers. ~~ {12) Store-keepers. f Check of Distance Marks Vo 4.46. Allthe Distanco Marke in his section should be checked:— (i) by the reliving Subordinate within 10 days of his taking over charge; and (ii) by the Subordinate in charge early in April each years and the result reported to the Divisional Officer through his immediate superior. Supplies to Irrigation Officers on tour 2°47. Canal Rest:house Chowkidars arrange supplies olny for Irrigation branch touring officers and their followers as part of their normal duties, without any additional remuneration and without any exception even though:a Chowkidar performs other duties such as those of Mali, Gauge Reader, ete. The touring offizers’ should advance a smail.gum enough to cover the supplies demanded from the Chaukidar.. 7 : (2) In no case should supplies be obtained through Subordi- nates, Zilladars and Patwaris as Government looks with extreme disfavour on such a system which is liable to obvious abuse. When jt is necessary for an officer to spend a night at a place where the _ services of a Canal Rest-house Chowkidars are not available, he should make his own arrangements but no supplies shall be taken from any person without cash payment. 265, 2-48} ACCOUNTS MISCELLANEOUS [Chap. it (3) The Chowkidar should satisfy a touring officer before the latter leaves camp that the camp followers have paid in full for all supplies received. (4) In the case of a gazetted officer, employed on survey or construction, touring in an areain which no contractors have been appointed, a camel or other suitable means will -be allowed for the transport of supplies from the nearest supply centre or hazar to the Officer’s camp. (5) Firewood and charcoal derived from canal plantations should, when possible, be kept in store at every Canal Rest-house, in charge of the Chowkidar, and should be supplied to Canal Officers and their followers at arate which will cover the cost of collection and cutting only in the case of firewood, and the cost of cutting, collection and manufacture in the case of charcoal. Firewood and charcoal, not derived from canal plantations, should be kept in store at as Canal Rest-house, where canal planta. tion fuel is not available, and should be supplied to Canal officers and their followers at stock rates, without the addition of a percent- age for supervision and storage. (6) The collection of charpais and quilts from private persons for the use of the camp is strictly prohibited. (7) Charpais are to be provided at Government expense at all rest-houses sufficient for the accommodations of the ministerial (inchiding Engineering and Revenue Subordinates) menial and per- sonal servants ordinarily accompanying a Canal Officer on tour, but the number in any Canal Division is not to exceed an average of eighteon for each Rest-house, These charpais are not to be used by the Chowkidars or other memlers of the establi hment, who may be permanently quartered in the compound, and who will be required of provide their own charpais. The camp furniture of a Divisional or Administrative Officer which may also include charpais for the lower officials and personal servants accompanying, is not to exceed (execept with the special sanction of the Chief Engineer) a camel-load for each officer. The cost of carriage will be paid for by Government. Supply of Vegetable from Canal Rest-house Qurdens 2-48. The following rules govern the supply of vogetables ion Branch letter to officers and establishment of the G/04R. Le datel th 70 ONG Noe tI Terigation Branch:—66 2°48] {RRIGATIGN MANUAL OF ORDERS [Chap. H (1) Touring officers will pay the rates noted below during “the period they are on duty (including absence on casual leave:—- Rs. (i) Chief Engineers ... 15700 per annum, . (ii) Superintending Engineers and 15-00 Ditto. Director Land Reclamation. (sii) Divisional Officers and Lands 2°00 Ditto. { Reclamations Officers. {vy Bub-Divisional Officers and 2-00 Ditto Assistant Land Reclamation 4 A Officers. :(v) Deputy Collectors on 1-60 Ditto {2} Subordinates, Zilladars, Research Assistants, Signallers and Chowkidars stationed at Rest-houses will be given a small plot of land, if available to orow their own vegetables, if yequired by ' _ them: ( (3) Members of the inferior establishment such as chaprasis, parkandazes, etc,, when putting up at Rest-houses, will he allowed ( vegetable free of cost when such can be spared from gardens main- tained for touring officers. 7 (4) At places like Headworks where no market: exists and _ special vegetable gardens have to be mantianed for the staff station- ed there, supplies of vegetables will be made at the following rates— ’ Rs. (+) Officials in superior service on pay 0-50 per menseni exceeding Rs. 60 per mensem. (ii) Officials in superior service on 0-25 ” . pay of Rs. 60 or less. (sii) Inferior servants .. Free supply. (6) The exact number of vegetable gardens that may be . sanctiond for any sub-division is left to the discretion of the Superin- “ tending Engineer, but the number should be limited to: 50 per cent of the total number of Rest-Housés in that Sub-Division. The disposition of vegetable gardens ahould be arranged with regard to the sites mostly frequented by officers. ‘M (6) The allowance for seeds must not exceed Re. 10 per ‘annum unless’a higher rate has heen sanctioned by the Chief Engineer for a specified locality.6 2-48) ACCOUNTS-—-MISCELE-.ANEOUS, [Chap. ti = ree {7) Officers stationed at Lahore and holding the posts, shown ‘below shall not pay vegetable s.bscription prescribed in sub-para- gtaph (1) above. They may purchase vegetables while on tour in ‘accordance with the instructions laid down in Note l-below:— I, Seeretariat-— 1, Seeretary, Central Administration. 2. Deputy Secretary, Establishment. 3. Liaison Officer. 4. Under Secretary (Establishment). 5, Additional Under-Secretary (Eetablichment). 6. Under-Secretary (Revenue}. 7. Under-Secretary (General). 8. Assistant Design Engineers. 9. Under-Secretary (Central). HE. Irrigation Research Institute-- 1. Mathematical Officer. 2. Hydraulic Officer. 2 3. Physical Chemist. 4. Physicist. 8. Research Officer, Soil and Cement. 6. Sub-Divisional Officer. 7. Statiatical Officer. 8. Personal Assistant to Director, Irrigation Research. WW. Project Circle— Supcrintending Engineer, Executive Engineers and Sub- Divisional Officers attached to it. IV. Bhakra Circle— ®uperintending Engineer, txecutive Engineers, Sub-Divi- : sional Officers and Specialist Officers attached to it. Vv. Nangal Circle— Superintending Engineer, Executive Engineers, - Sub-Divi- é sional Officers.and Specialist Officers attached to it. VI. Mechanical Circle— }, Executive Engineer, Moghalpura Workshops Division. 2. Assistants to Executive-Enigineer,68 2:49-2-50) > IRRIGATION MANUAL ORDERS [Chap. 11 3: Assistant Engineer to Executive ‘Engineer, Sotres Division. 4. Sub-Divisional Officer, Construction Sub-Division of Stores Division. VII. Southern Drainage Circle Executive Engineer, Lahore Drainage Division and Sub- Divisional Officers attached to it.“ VL. Aviation Circle— Superintending Engineer, Executive Engineers anid Sub- Divisional Officers attached to it. IX. Bhakra Mechanical Circle—Superintending Engineers, Executive Engineers, . Sub-Divisional Officers and Specialist Officers attached -to it. ‘ore T—Audit and other touring officcts requiring vogotablesshould requisition the nel Of-eF who will Supply whatever is available at thet me at 2 aimas yer dali. Nore 2—The Subotd'nate staff of other Departments of GoverameRtatationed at Houdworks who are employed theremainly in tho int*rest of the Irrigation Branch may be supplied with vgatablos ‘at tho rates appliable to Irrigation Brinch employees of sinilas status as given in paragrapn 4 abovesubject t) the cond ticn that thegrant On the concessier dots not involve aty additional expenditure to Government, Sub-Dit Nore 3—All disputes arizing ont of these rules should be referred to the Superinterd= ing Eogincer whose decision w ll be fiaal. Rebate on the Consumption of Energy in the Office Room. 2-49. In places where the office buildings have no separate room for the Irrigation Branch officers and the latter ha ve to do their office work in their residences, the rebate for the consumption of electric energy in the room used for the purpose th effect from ist October 1934, allowed at the following rates: (4) For fan at Rs. 4 per mensem (for summer months only). (6) For light at Rs. 0-75 per mensem, Charges for Driving Cattle to pound 2°50. (1) Charges for driving to the pound cattle, which are rigetion Branch Greular CQught trespassing on canal lands, are No. 106, dated 30th September, debitable to this Department, and will ate not be borne by the Civil Department. (2) In the case of plantations, cattle should ordinarily betaken. to the pound by the men employed to guard the plantations, and when extra hands have to be hired to convey cattle to the pound their pay should similarly be debited to plantations. . (3) In other cases of trespass the charges would he one against the maintenance of the work concerned.ee ) 2°51-2:52} AccouNTS —MISOELLANEOUS Chap. Purchase of Livestock 2°54. Before purchase of live-stock, the animals it is proposed. to buy must be subjected to a veterinary GhiefEagineer’s No. 711/ ae ati : r : . aGhistBagineer’s No. 71 examination by the nearest Veterinary a ary PLS: Assistant, whose certificate of soundness and age must’ be placed on record. No hvestock shall be purchased unless the veterinary examination shows the animals to be sound and under 5 years of age. official mark ishing marks ber. On purchase the animal must, for purpose of identification. Also \ should be recorded in the Divisione Instructions for the sale and disposal of Government property 2°52. The following general instructions are issued for guidance in regard to the sale and disposal of Government property in the Irrigation Branc! (1) There are three methods open for the disposal of Govern- ment property— (a) by private negotiation; (b) by auction and (c) by calling for tenders. a“ (2) Disposal by private negotiation — The sale of Government property by private treaty is only justifiable on the grounds that higher prices cannot or are unlikely to be obtained by sale through auction or by calling tenders. Generally sales by private treaty are to -be avoided as they are likely to give rise to tomplaints and notices of-suit from other interested ’ ~ , sparties.. Whenever an 0! | empowered under the rules to dispose of Government property desires tu conduct a sale by private treaty he myst obtain the approval of his immediate superior to this method ‘before any negotiations started. (3) Sales by auction 7 (a) ‘Alléales by auction must be given wide publicity. Before annoucing the attction a reserve price must be fixed by competent authority for the articles or property to be sold. , 4 - (b) Atan auction held by a public auctioneer a Canal Officer not below the rank of a Sub- Divisional Officer should he present in order to receive deposits and issue receipts,70 IRRIGATION MANUAL OF ORDERS [Chap (c) Subject always to the reserve price being obtained and the confirmation of sale by competent authority the articles orproperty put upfor sale should normally be made over to the party giving the highest bid at the auction, on payment of the full amount of the bid if the Officer-n-Charge of the auction does not possess the power to complete the sale or if he has reason to believe that the highest bidder is unable to fulfil his contract or is otherwise unsuitable to be the purchaser of the property, then he shall at . once submit a list of the bids received together with his recommendations thereon under confidential cover to his immediate superior for orders. id) Hf during the course of an auction the Officer-in-Charge considers that an auction held is not in the best in- trest of Government and also in the event of any dispute arising between bidders. he may declare the auction null and void and re-auction the lot. Bids received after the fall of the hammer shall not be considered. (e} In case the highest bid is less than the reserve price, the property must be withdrawn from sale and if the offi- cialin charge of the auctionconsiders the reserve price to be excessive taking into account the prevailing market prices, he shall ask his immediate superior te revise the reserve price before the property is again put up for sale. (7) The highest and other bidders whose officers are recom- mended to be considered under clause (¢) above, must deposit 25 per cent of the sale price at the fall of the hammer, failing which the auction shall be null and Voi (4) Sale by tender— {2) When it is proposed to dispose of Government property by calling for tenders, areserve price must be fixed by competent authority for the property to be sold before notices of tenders are issued. The reserve price must: be kept confidential. : (b) A copy of the notice of tender should be sent to all parties known to be or likely to be, interestedim the property to he sold, and where the extent of the sale warrants it an advertisement shotild be inserted in newspapers. ‘Tenders should be called for as large a tiumber of articles as possible at one time in order to attract competitive bids.be ‘dfor the opening of the ten- ders all of which must be sealed. All tenders not ac- companied by the spe a 2R] ACCOUNTS —~alfgCELLANBOUS (Chap. Hf | _ ied earnest money. or the #ixed time and date must be rejected. The tenders should be opened by a Canal Officer uot below the rank of Divisional Officer. (@) Tf the official opening the tenders has pow ance he. subject to the reserve price being obtained, shall accept the highest tender received and refund the earnest moneys of the unsuccessful tenders but. . if he ix satisfied that the highe eived, while more than the reserve price. than the Jair market value of the articles of property put up for sale, or if he has reason to believe that the party giving the highest tender will be unable to fulfil the contract, or is otherwise unsuited to be the purchaser of the property. be shall reject all tenders and return all earnest moneys. [n case of acceptance of the tender the earnest money — be taken as part payment of purchase money and will be forfeited to Government in the event of non-fulfil- ment of the contract. {e) In cases where the officer opening the tenders does not have powers of acceptance, he shall retain earnest moneys which in his opinion are likely to receive con- sideration and return other earnest moneys at once, and shall immediately submit a Jist of the tenders received together with his recommendations to his superior officer. In doing so he shall inform his su- aoe perior officer whefher any tenders or other offers were received after the time fixed for the opening of the ) tenders, and it shall be open to the superior officer to reject all tenders and to issue orders calling for fresh tenders. In such cases all earnest moneys receiv- ed shall be refunded to the tenderers. -e + 46)-Ht-amust be clearly understood that in the sale of all pro- perty whether by private treaty, by auction, or by calling for tenders, the officer conducting the sale has no power to dispose of the property for less than the reserve price fixed for the property. (6) In the case of sales by private negotiation or tender, a separate: h!story” sheet (Annexure 'G’ to this Chapter), should be opened for each article.