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SPWD CODE-2009-Index PDF

This document presents the revised 2009 Sikkim Public Works Code. It summarizes revisions made to update procedures for withdrawing money from government accounts in line with decentralized payment processes. A committee of technical officers from various state works departments drafted the revisions based on codes from other states and consulting financial rules. The code aims to standardize engineering works and financial procedures for all state works departments and agencies. It contains chapters on budgeting, accounting, stores, payments, and various registers and forms for recording transactions.

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Ringo Dorjee Chingapa
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162 views6 pages

SPWD CODE-2009-Index PDF

This document presents the revised 2009 Sikkim Public Works Code. It summarizes revisions made to update procedures for withdrawing money from government accounts in line with decentralized payment processes. A committee of technical officers from various state works departments drafted the revisions based on codes from other states and consulting financial rules. The code aims to standardize engineering works and financial procedures for all state works departments and agencies. It contains chapters on budgeting, accounting, stores, payments, and various registers and forms for recording transactions.

Uploaded by

Ringo Dorjee Chingapa
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as PDF, TXT or read online on Scribd
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GOVERNMENT OF SIKKIM

ROADS AND BRIDGES DEPARTMENT

SIKKIM PUBLIC WORKS CODE


2009
PREFACE

The Public Works Code and Manual was first published in Sikkim in 1983. Since then, no
revision or amendment to the Code and Manual has been undertaken, inspite of the fact
that large number of changes have been incorporated in Government procedures
regarding withdrawal of money from the Government accounts. Payment procedures
have been decentralized and located in the respective District Headquarters. The system
of payment to contractors/ suppliers of the Works Departmental level have been done
away with. Accordingly, revision and amendment of the existing Public Works Code and
Manual has been felt to be long overdue that required an overhauling to synchronize with
the changed scenario of decentralized process of the State Government.

The revised Code and Manual is applicable to all the Works Departments where the
Government has approved establishment of Civil Engineering Cells / Wings. Other
Government Departments / Agencies and Private Sector Undertakings are also expected
to adhere to the provisions included in this Code and Manual.

Provisions in the Code and Manual have been revised and amended to encompass
higher quantum and varied areas of works that the State Government Departments are
being called upon to execute. A Committee of Technical Officers, belonging to various
Works Department of the State Government has been involved in the drafting. The Code
and Manual from the other States of the country have also been studied and consulted.
Efforts have been made to delete all irrelevant provisions in the earlier Code and Manual
and incorporate only those provisions that are relevant to our State in the decentralized
method of accounting. The State’s Financial Rules have also been consulted and all
relevant Office Memoranda, Circulars etc. have also been referred to.
I am grateful to Shri Dup Tshering Lepcha, Principal Chief Engineer cum Secretary,
Buildings and Housing Department, Government of Sikkim, for his valuable inputs and
suggestions. Thanks are also due to Shri P. Shrestha, Chief Engineer, Shri Govind Pd.
Kaushik, Additional Director, Accounts and Shri Hari S. Sharma, Divisional Engineer,
Roads and Bridges Department for their tireless efforts in bringing out this Code and
Manual. I am sincerely grateful to Shri K.K. Kafley, Additional Secretary, Commerce and
Industries Department and Shri N. Jaiswal, who has done a commendable job in sharing
his valuable experience and knowledge for the preparation of this document. Thanks are
also due to the Finance, Revenue and Expenditure Department as well as the Law
Department of the State for their scrutiny and vetting of the draft.

It needs to be admitted that there has been a slight delay in bringing out this amended
Code and Manual. However, a work of this significance and magnitude, requiring quasi-
legal scrutiny, cannot be rushed. Nevertheless, some errors may have inadvertently crept
into the text. It is requested that such errors, if any, be brought to the notice of the
undersigned for immediate rectifications.

The procedures prescribed in this Manual are supplementary to the relevant provisions
made in the Sikkim Financial Rules 1979.
It is hoped that all Works Departments scrupulously follow the provisions in this Code and
Manual for the betterment of the Engineering Service in the State.

Place: Gangtok
Dated 20th May, 2009. Sd/-
Govind P. Sharma
Principal Chief Engineer cum Secretary
Roads and Bridges Department
SIKKIM PUBLIC WORKS CODE 2009

TABLE OF CONTENTS

CHAPTER - I Page No.


1 Extent of application 1
CHAPTER - II
2 Definition 1–7
CHAPTER - III
3 General outlines and system of accounts 7 - 12
CHAPTER - IV
4 Relation with Audit 12 - 17
CHAPTER - V
5 Appropriation and control of expenditure 17 - 22
CHAPTER - VI
6 Withdrawal of money from Government account 22 - 32
CHAPTER - VII
7 Stores 32 - 46
CHAPTER - VIII
8 Transfer entries 46 - 48
CHAPTER -IX
9 Receipt of Money 48 - 52
CHAPTER - X
10 Works accounts 52 - 68
CHAPTER - XI
11 Stock suspense accounts 69
CHAPTER - XII
12 Workshop account 69
CHAPTER - XIII
13 Deposits 69 - 77
CHAPTER - XIV
14 Transactions with other Division / Department 77 - 78
CHAPTER - XV
15 Contingent charges 78 - 78
CHAPTER - XVI
16 Accounts to be maintained by Sub-Division 79 - 82
CHAPTER - XVII
17 Accounts of Circle / District Office 82 - 88
CHAPTER - XVIII
18 Miscellaneous 88 - 94

REGISTERS & FORMS


Sl No Contents Page No.
1 Register of re-appropriation 95
2 Bill Register 95
3 Register of Muster Roll form 95
4 Register of undisbursed pay and allowances 96
5 Travelling Allowances register 96
6 Deposit of payment order and voucher 96
7 Purchase / Supply order register 97
8 Hire charge register 97
9 Advance Register 97
10 Imprest Cash Account FORM 3 98
11 Register of Indent FORM 7A 98
12 Summary of stock receipt FORM 9 98
13 Summary of stock issue FORM 10 99
14 Register of Bin Card FORM 12A 99
15 Tools and Plant Register FORM 13 99
16 Indent for Machinery or Tools & Plant FORM 14 100
17 Tools and Plant Ledger (Part - I) FORM 15 100
18 Tools and Plant Ledger (Part - II) FORM 15 100
19 Tools and Plant Ledger (Part - III) FORM 15 101
20 Report of survey of stores which has become unserviceable FORM 18 101
21 Sale account FORM 19 101
22 Register of unpaid wages FORM 20 102
23 Muster Roll FORM 21 102
24 Measurement Book FORM 23 103
25 Work Bill Form FORM 24 103 - 104
26 Hand receipt Form FORM 28 105
27 Contractors Ledger FORM 43 105
28 Deviation Statement FORM 44 106
29 Register of revenue realized FORM 46 106

Schedule of i) Revenue realized, ii) Refund of revenue and


30 FORM 46A 106
iii) Receipt and recoveries on capital account

31 Register of rent of Building and Land etc. FORM 49 107


32 Salary Audit Register of W/C Establishment FORM 58 107
33 Schedule of Deposit works FROM 65 107
34 Register of stock Suspense / Deposit / Purchase FORM 67 108
35 Stock Accounts FROM 73 108
36 Schedule of Deposit FORM 79 108
37 Register of Interest Bearing Securities FORM 85 109
38 Accounts of Interest Bearing Securities FORM 86 109
39 Register of miscellaneous recoveries FORM 95 109
40 Register of destruction of records FORM 97 110

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