GOVERNMENT OF KERALA

BOOK OF FORMS
(Public Works Accounts)

THIRD EDITION (REVISED)

2017

ISSUED BY THE AUTHORITY OF THE GOVERNMENT OF KERALA

FINANCE DEPARTMENT

Official website: www.finance.kerala.gov.in

 ©
The Government of Kerala
 PREFACE

The Book of Forms is supplementary to the Kerala Public Works Account

Code, the Kerala Account Code, Volume III (Parts I and II) and the Kerala Public
Works Department Code. References to the paragraphs of these Codes are given in
the Table of Contents. The forms have not been included separately in these Codes
to avoid repetition.

The forms referred to in the Kerala Account Code, Volume III ,Parts I and II
can be modified in matters of detail or changed to suit local requirements only in
consultation with the Accountant-General to the extent authorised, by him.

The forms should be standardized in the K.P.W. Series when they are
reprinted.

P. VELAYUDHAN NAIR,

Finance Secretary.
 PREFACE TO THE SECOND EDITION

The Kerala Public Works Account Code has been revised. Accordingly the
Forms referred to in the revised Code have been brought out in this edition of the
‘Book of Forms’.

P. VELAYUDHAN NAIR,

Finance Secretary.
 PREFACE TO THE THIRD EDITION

After the issuance of the second edition, certain amendments have been
issued to the Kerala Public Works Account Code. Consequently, certain additions
and deletions to the forms have been effected. The “Book of Forms” have been
revised accordingly.

Thiruvananthapuram, M. MOHAN KUMAR,

Dated: 14-11-1991. Commissioner and Secretary,
(Finance).
 TABLE OF CONTENTS

Reference to

Paragraph of the Paragraph of

Description of Form Article of the the Kerala
Kerala Public
Kerala Account Public Works
Works Account

Page

Sl. No. of Form

Code Vol.III Department Code
Remarks

Code

1 2 3 4 5 6 7
1 Cash Book .. 1 6.6.1.-6.6.8. 80
1A Register of cheques received and adjusted .. 8 6.3.2.
2 Imprest Cash Amount .. 9 6.6.9.-6.6.13. 86 and 88

i
3 Acknowledgement for Receipt of Money .. 14 6.3.1. and 6.3.4.
4 Treasury Remittance Book .. 15 6.5.1.
5 Cash Balance Report .. 16 6.6.7. 82
6 Stores Indent .. 18 7.2.9.-7.2.11.
TABLE OF CONTENTS

6A Register of Indent .. 20 7.2.10.

7 Bin Card .. 20 7.2.12.-7.2.15 96
7A Goods Received Sheet .. 21 7.2.5-7.2.7.
8 Summary of Stock Receipts .. 22 7.2.28. 97
9 Summary of Stock Indents .. 23 7.2.28. 97
10 Deleted .. .. ..
11 Priced Stores Ledger .. 24 7.2.30.
11A Register of Booklets of Goods Received
Sheet/Indents .. 25 7.2.8.-7.2.10
 TABLE OF CONTENTS - (Contd)

Reference to

Paragraph of the Paragraph of

Description of Form Article of the the Kerala
Kerala Public
Kerala Account Public Works
Works Account

Page
Code Vol.III Department Code
Remarks

Code

Sl. No. of Form

1 2 3 4 5 6 7
11B Register of Bin Cards .. 7.2.13.
12 Tools and Plant Received Sheet .. 26 7.3.4. 91 and 92
13 Tools and Plant Indent .. 27 7.3.5. 91 and 92
14 Tools and Plant Ledger .. 28 7.3.7. and 7.3.8. 91 and 92

i
Part I - Articles in hand
Part II - Articles temporarily lent or
sent out
Part III - Shortages awaiting adjustment
TABLE OF CONTENTS

15 Statement of Receipts, Issues and Balances

of Road Metal .. 30 7.4.1. and 7.4.2. 91 and 92
16 Rate Table showing the lowest rates at
which metal can be supplied to the road
side throughout the Division .. 317.4.4. 91 and 92
17 Survey Report of Stores .. 327.2.39 – 7.3.19. 91 and 92
18 Sales Account .. 337.2.24. and 7.3.13. 91 and 92
19 Muster Roll .. 3410.2.4 ,10.2.6. and 121 272-282
10.2.7.
19A Register of Unpaid Wages .. 40 10.2.6. (d)
 TABLE OF CONTENTS - (Contd)
20 Casual Labour Roll .. 41 10.2.6. (h) 122 272-282
21 Measurement Book .. 42 10.2.9.-10.2.11. 283-287
22 First and Final Bill .. 47 10.2.16. and 10.2.17. 125
22A Final Bill (Lump Sum Contracts) .. 52 11.5.1.
23 Running Account Bill .. 55 10.2.16. and 10.2.19 125
23A Running Account Bill (Secured Advance) .. 61 10.2.18.
23B Running Account Bill (Lump Sum Contracts) .. 63 11.5.1.
23C Indenture for Secured Advance .. 67 10.2.31.-10.2.33(b)
24 Hand Receipt .. 73 10.2.16 and 10.2.21. 125
25 Pay Bill of Work- charged Establishments .. 74 10.2.34. and 10.2.35. 125
26 Petty Works Requisition and Account .. 75 10.2.6.(h) and 10.5.2. 80
27 Works abstract ‘A’ - For Major Works .. 77 10.5.1.-10.5.23. 133

iii
28 Works abstract ‘B’ - For Minor Works .. 80 10.5.1.-10.5.3. and
10.5.13., 10.5.23. 133
29 Report of Verification of unused balances
of materials-at- site .. 82 10.3.15.-10.3.18 129
TABLE OF CONTENTS

30 Deleted .. ..
31 Register of Material-at-site Accounts .. 83 10.3.18. 129
31A Account of Materials issued to Contractors .. 84 10.3.6.
32 Deleted .. ..
33 Deleted .. ..
34 Register showing the clearance of the
suspense head “Materials” .. 85 10.3.19. 129
35 Deleted .. .. 12.3.2. 160
36 Out-turn statement of Manufacture .. 87 10.6.3. 142
37 Work Slip .. 88
 TABLE OF CONTENTS - (Contd)
Reference to
Paragraph of the Paragraph of
Article of the the Kerala
Kerala Public
Description of Form Kerala Account Public Works
Works Account
Remarks

Page

Sl. No. of Form

Code Vol.III Department Code
Code
1 2 3 4 5 6 7
38 Register of Works ‘A’ – For Major Works .. 90 10.6.3.-10.6.11. 141
39 Register of Works ‘B’ – For Minor Works .. 94 10.6.1.- 10.6.11 141
40 Register of Manufacture .. 96 10.6.1.- 10.6.11 161
41 Contractors’ Ledger .. 100 10.7.1.-10.7.9 150
42 Detailed completion report .. 101 16.6.11. 148 199(b)

iv
43 Completion statement of works and repairs 104 10.6.11. 148 199(a)
44 (1) Register of revenue realised 10.6.11.
(2) Register of refunds of revenue  
TABLE OF CONTENTS

(3) Register of receipts and 106 9.5.1., 9.5.3.

recoveries on capital account and 22.4.4. 113 to 116
44A Schedule of – Revenue realised /Refunds of
Revenue/Receipts and Recoveries on
capital account .. 108
45 Statement of rents recovered in cash or by 22.4.15.
deduction from pay bills .. 109
9.3.4.-9.3.7.
 46 Register of rents of buildings and lands .. 110 9.3.7.,9.3.8. and 116
9.5.3.,9.5.6.
47 Consolidated treasury receipt .. 112 22.3.2.
48 Schedule of monthly settlement with
treasuries .. 113 22.3.3. and 22.3.4. 213
49 Register of cheque/receipt books .. 117 6.7.1.-6.7.9.
50 Transfer entry order .. 118 8.1.2.-8.1.7. 106
51 Transfer entry book .. 119 8.1.6- and 8.1.7. 110
52 Deleted .. ..
53 Deleted ..
54 Register of transfers awaited .. 120 5.3.4.
55 Register of sanctions to fixed charges .. 121 22.2.6.
56 Register of miscellaneous sanctions .. 122 22.2.7.

v
57 Register of Divisional Accountant’s
Objections .. 123 4.2.7.
58 Schedule docket .. 124 22.4.2. 209
59 Schedule docket for percentage recoveries .. 126 22.4.3. 212
TABLE OF CONTENTS

60 Schedule of works expenditure .. 127 22.4.2.-22.4.6. 215

and 22.4.15.
61 Schedule of Deposit Works .. 128 15.5.1.,16.2.2.- 164
16.2.4., 22.4.4.,
61A Statement showing the expenditure 22.4.6.
incurred by the Public Works .. 131 22.4.15. Note 1
Department on Deposit Works under
Art.230
 TABLE OF CONTENTS - (Contd)
Reference to
Paragraph of the Paragraph of
Article of the the Kerala
Description of Form Kerala Public Kerala Account Public Works
Works Account Code Vol.III Department

Page
Code

Sl. No. of Form

Remarks

Code
1 2 3 4 5 6 7
62 Suspense/Deposit Register .. 132 13.2.5.,13.3.8. and 164
22.4.4. 15.5.1. and
22.4.4.
63 Deleted .. ..
64 Deleted .. ..

vi
65 Schedule of Miscellaneous P.W. Advances .. 133 22.4.15. and 22.4.16. 217
66 Deleted .. ..
67 Schedule of debits to stock .. 135 22.4.2. and 22.4.8. 216
68 Stock Account .. 137 22.4.9. 216
TABLE OF CONTENTS

69 Classified abstract of expenditure .. 140 22.4.11. 227

70 Deleted .. ..
71 Schedule of Debits/Credits to .. 141 16.3.2.,22.4.4. and 225
Miscellaneous Heads of Account 22.4.5.
71A Schedule of transactions adjusted under
the head “Cash Settlement Suspense
Account” .. 142 22.4.10. and 22.4.15. 224
*71B Miscellaneous Returns .. 143 22.4.16. and 22.4.24.
72 Schedule of Debits/Credits to Remittances .. 144 22.4.4. and 22.4.5.
 72A List of cheques drawn in the …………...…
Division for the month of………..………
20………… .. 145 22.4.15
72B List of Remittances into the treasuries .. 146 22.4.15.
73 Schedule of Debits/Credits to “Adjusting
Account between Central and State
Governments”/ “Adjusting Account
with Railways”/ Adjusting Account
with P and T/ Adjusting Account with
Defence/Interstate Suspense Account .. 147 22.4.4. and 22.4.5. 222
74 Deleted .. ..
75 Schedule of Deposits .. 148 15.5.2. 220
76 Monthly Account .. 150 22.4.12.and 22.4.13. Local ruling
under article 222

vii
and article 228
77 Abstract Book .. 158 22.4.1. 208
78 Extract from Contractor’s Ledger .. 168 10.7.8.(c) 233
TABLE OF CONTENTS

79 List of Accounts submitted to Accountant

General .. 169 22.4.15. and 22.4.18. 230 and 238
80 Divisional Officer’s reports of scrutiny of
accounts .. 172 22.4.18. 238
81 Register of interest bearing securities .. 173 15.6.1. 239
82*
83 Annual certificates of balances .. 175 22.4.20. 235
84 Register of measurement books .. 181 10.2.9. and 10.2.13. 123 and 124
85 List of monthly sub-divisional accounts .. 183 21.1.5. 205
* Deleted as per G.O. (P) 766/85/Fin. dated 28-11-1985
 TABLE OF CONTENTS - (Concld)
Reference to
Paragraph of the Paragraph of
Article of the the Kerala
Description of Form Kerala Public Kerala Account Public Works
Works Account Code Vol.III Department

Page
Code

Sl. No. of Form

Remarks

Code
1 2 3 4 5 6 7
86 Detailed list of works abstract /A-for Major
works/B-for Minor works/Petty works
requisition and accounts .. 184 21.1.5. 205
87 Register of miscellaneous recoveries .. 185 22.2.10.
88 Memo of review of registers, etc. .. 186 22.4.32.
89 Register of destruction of records .. 187 23.3.1.

viii
90 Register of Tenders .. 136(b)
91 Pass Book .. 188 22.3.3.
92 Temporary receipt for money received by a
TABLE OF CONTENTS

Government Officer in the P.W.D. other

than Sub-Divisional/Divisional Officer .. 189 6.3.1.
93 Remittance Slip .. 190 6.3.5.
94 Register of supply orders placed on firms,
supplies made and payments effected .. 192 10.2.25.
*95A Register of receipts, review, and return of
measurement books by the Divisional
Accountant .. 194 10.2.14(b)
95B Register of progress of review of
measurement book –sub-division .. 195 10.2.14(b)
BOOK OF FORMS

FORMS
 BOOK OF FORMS

FORM 1
CASH BOOK

(Referred to in para 6.6.1)

Notes

1. No receipt or payment other than of “Cash” as defined in paragraph 6.1.1.of

the Kerala Public Works Account Code should be entered in the cash book.
A deduction made at the time of payment, creditable to a work or head of
account other than that to which the payment itself is debitable should,
however, be entered on the receipt side of the cash book.

2. Cash books should have their pages machine-numbered. As far as possible

no lines should be left blank, but if any space on a page of the cash book has
to be left blank owing to the whole of the other page of the same folio being
written up completely, a diagonal line should be drawn to cancel the blank
space, so that it may not be possible to make any subsequent entries therein.
Interpellation of entries should be avoided as far as possible, but when it
becomes necessary to make any entries between two ruled lines or to make
any additions to, or interpellations between, entries already made, such
additions should invariably be attested by the dated initials of the Disbursing
Officer.

3. The cash book contains two money columns, headed (1) “Cash” and (2)
“Bank or Treasury”, on the payment side to distinguish between payments
made by cheques from those made out of the cash in chest. When,
however, a cheque is drawn to replenish the chest, its number and amount
should be entered on the payment side in the “Bank or Treasury” column
Nos. 10 and 11, and the amount only on the receipt side as “Cash from
Treasury” in the single “Cash” column No. 4.

4. Every entry must be concise. The date, the number of voucher if any, the name
of the work, and such a brief narration as will indicate unmistakably the

1
 BOOK OF FORMS

nature of the transaction must be entered against each item. The amount
debitable or creditable to each separate work, head of account, or contractor
or other person should be entered separately, and the amounts to be posted
by the Divisional Office into the Abstract Book or Schedules of account
under each prescribed head of account should be distinctly brought out
opposite the entries in columns 5 and 12, headed “Classification of Receipts”
and “Classification of Charges”. A deduction, made at the time of payment,
creditable to a work or head of account other than that to which the payment
itself is debitable should, however, be entered on the receipt side of the cash
book.

5. Transactions must be entered in the cash book as soon as they occur and
strictly in the order of occurrence. If, however, owing to the absence of the
disbursing officer on tour a cheque issued by him, whilst in camp, is entered
in the cash book maintained at his head quarters on a subsequent date, the
actual date of issue of the cheque should be noted in the cash book as the
denominator of a fraction the numerator of which will be the date on which
the transaction is incorporated in the book. A similar procedure should be
observed when the double transaction relating to the realisation of
miscellaneous cash receipts by the subordinate and their payment directly
into treasury is incorporated in the cash book of the superior disbursing
officer on receipt of the receipted chalan of the treasury from the subordinate,
as prescribed in paragraph 6.3.4. of the Code.

6. Acknowledgements of payments should, as far as possible, be taken at the

time of payment and on one of the printed forms prescribed for the purpose.
They should be numbered consecutively in a separate series for each month
and the serial number of each voucher should be entered in the cash book as
soon as the payment transaction is entered in it.

7. The amount of a cancelled cheque should be shown by a special write-back

entry, as a minus figure on the payment side in the “Bank or Treasury”

2
 BOOK OF FORMS

column. A counter reference should be given in the cash book, against the
original to the second entry of the cheque. The issue of a new cheque in lieu
of a time-expired or lost cheque should be entered on the date of issue in red
ink in the cash book but not in the column for payment, a counter reference
being given in either case against the original entry in the cash book.

The procedure for dealing with time-expired, cancelled and lost cheque is
prescribed in paragraphs 6.2.6. to 6.2.20. of the Kerala Public Works Account
Code.

8. It is a serious irregularity to draw cheques and deposit them in the cash chest
at the close of the year for the purpose of showing the full amount of grant
as utilised or to keep the cash book open after the 31st of March and make
disbursements in April entering them in the cash book as having been made
in March.

9. When an imprest is first given the fact should be noted in red ink in the cash
book of the disbursing officer giving it, in the column “To whom paid”, but
the amount should not be entered as an actual payment, as it will still form a
portion of the cash book balance of the disbursing officer making the advance.
If, however, a cheque is drawn, its amount must be shown on both sides of
the cash book, vide Note 3. Any subsequent increases or decreases in the
amount should be noted similarly, the increases on the payment side and the
decreases on the receipt side.

10. In posting transactions from imprest accounts the recouping disbursing

officer should enter in his cash book only the total for each work or head
of account as brought out in the abstract, which should be prepared in
his own office, on the reverse of the imprest account.

11. Similarly, when a temporary advance is given the fact should be noted in red
ink in the cash book of the disbursing officer giving it in the column “To
whom paid” but the amount should not be entered as an actual payment as

3
 BOOK OF FORMS

it will still form a portion of the cash balance of the disbursing officer making
the advance. If, however, a cheque is drawn, its amount must be shown on
both sides of the cash book. As in the case of imprest accounts the disbursing
officer should enter in his cash book only the total for each work or the head
of account as brought out in the abstract.

12. Before the end of the month the disbursing officer must draw a cheque in his
own favour for the amount of departmental receipts utilised towards
departmental expenditure and endorse it with the words “Received payment
by transfer credit to the Public Works Department”.

13. All payments must be debited at once to the work or service on account of
which they are made. Money advanced to a subordinate for disbursement to
labourers, etc., at a distance should be noted in the cash book in red ink as a
temporary advance, in the manner followed when regular imprests are first
made; and when the subordinate returns the duly certified muster rolls, etc.,
with the unpaid wages, if any, the amounts actually paid should be debited to
the works or services concerned, the amount unpaid being returned into the
cash balance. A similar procedure should be observed when the disbursing
officer removes cash from his chest and takes it with him on tour for
disbursement.

14. When an advance on transfer is made to a Government servant from the cash
in the hands of the disbursing officer pending recoupment when the bill is
encashed subsequently, the amount thus advanced should not be entered
as a final transaction in the cash book but recorded as a temporary advance
so that the amount may continue to form part of the cash balance for which
the disbursing officer is responsible.

15. If the disbursing officer draws on more than one District or Sub Treasury or
the Bank, the total amount of cheques drawn during the month on each
(excluding the amount of cancelled cheques), should be recorded in the
another note at the foot of the cash book.

4
 BOOK OF FORMS

16. The cash balances at the end of the month should be detailed in a note at foot
of the cash book:

. P.

Cash in chest……………………………………………….

Imprest with Sri………………………………………..…...

Temporary advance with Sri………………………………

Total …

Rupees (in words) …………………………………..…..…

5
BOOK OF FORMS

6
 FORM 1
CASH BOOK

Cash Book of………………..............… Division for the month of………..................……………20……......

Receipt side Payment side

Payments

Bank or Treasury

7
Cash No. of cheque
(with No. of Amount
cheque book)

From whom received

Classification of charges

Date of payment

Classification of receipts
To whom paid , etc.

Number of voucher or receipt

No. of voucher

Amount (Cash)

Date of receipt
BOOK OF FORMS

1 2 3 4 5 6 7 8 9 10 11 12

. P. . P. . P.
 FORM IA
SUBSIDIARY REGISTER OF CHEQUES RECEIVED AND ADJUSTED
(Referred to in para 6.3.2.)
Notes to be printed on the fly-leaf
1. Cheques of private individuals received in payment of Government dues should initially be entered in this
register in accordance with the instructions in para 6.3.2.
2. This register is to be treated as a subsidiary Cash Book and for this reason the page of the register should be
machine-numbered.
3. Only daily totals of receipts and remittances should be entered in the Cash Book.

8
Amount
BOOK OF FORMS

Initials of the Head of

Office

Date of receipt
Remarks

From whom received

On what account to be
credited
Date of despatch to the
Bank
Date of adjustments

Name of the Bank,

Cheque No. and date

Serial No
Total amount of
cheques

Due to Government
Commission
Charges if any
1 2 3 4 5A 5B 5C 6 7 8 9 10
. P. . P. . P.
 BOOK OF FORMS

FORM 2
IMPREST CASH ACCOUNT

(Referred to in paras 6.6.9. to 6.6.13)

(This form should be printed in two foils and bound in book form)

Notes to be printed on the fly-leaf

1. Government servants entrusted with imprests or temporary advances should

maintain and render accounts of their disbursements there from in this form.
Separate accounts should however be maintained for imprests and temporary
advances.

An imprest account should be rendered whenever it is necessary to have the

amount of imprest recouped or it is proposed to increase or decrease the
amount of imprest or to close the account altogether. The account must in
any case be rendered so as to reach the officer from whom the imprest is held
in time to enable him to incorporate the account in his cash book before it is
closed for the month on the date fixed for the purpose.

A temporary advance account should be rendered as soon as possible. No

advance should be outstanding for over two months except in exceptional
cases for which reasons should be furnished.

2. The round sum with which an imprest cash account is opened should at once
be entered in red ink in column 4, “Received”. If this amount exceeds 500
the orders of Government sanctioning the amount should be noted in the
remarks column of the account. The date and manner of the remittance, and,
if recouped by cheque, the cheque and cheque book number should also be
entered, column 3 being utilised for the latter purpose. The date of
encashment of the cheque should be entered in remarks column 6. The
disbursements from this imprest should be entered daily as the transactions
occur, clearly and in full detail.

9
 BOOK OF FORMS

3. The cash balance should be verified after each disbursement and the imprest
account should be closed as soon as a recoupment becomes necessary, not
later than a week before the balance on hand if likely to be spent out, or on
the closing date of the account for each month, the balance struck, and cash
verified and certified. The original copy should then be cut off and sent to
the Drawing Officer, the duplicate (carbon) copy being retained by the imprest
holder. The account should be supported by a voucher in proper form, for
each payment, tacked on so as to correspond with the order of the entries in
column 2, “Voucher No”. The sums received from time to time in recoupment
of the imprest should be entered in column 4, in red ink in the same way as
the fixed amount with which the account was first opened.

4. The account should contain no entries of receipts other than the opening
entry of the imprest, and the subsequent recoupments of expenditure nor any
entries of expenditure other than those paid directly by the imprest holder
himself from the amount of the particular imprest. Amounts received as
temporary advances for payment of specific bills or muster rolls should not
be mixed with imprests intended for petty payments made on the Section
Officer’s responsibility without pre-audit by the Sub-divisional Officer.

5. Money received by imprest holders on account of payment of dues to

Government such as recoveries of lease amounts should not be mixed up
with their imprest cash, or brought into the imprest cash book, but should
be disposed of in the manner prescribed in paragraph 6.3.4. of the Kerala
Public Works Account code.

6. To facilitate the abstracting of charges by the recouping officer, the imprest

holder must invariably enter in the form on the back of the account, the name
of the work, etc., to which cash payment is chargeable and also the name of
the contractor or other person, if any, from whom the amount paid is
recoverable. Column 6 is intended for the head of account to which each
payment relates and should be left blank by the imprest holder. The date and

10
 BOOK OF FORMS

manner of recoupment and if recouped by cheque, the cheque and cheque

book number should be entered by the recouping disbursing officer on
every imprest account disposed of by him, also a note of increase, reduction,
or withdrawal when such occur. When the account is incorporated in his
own cash book, it should be numbered to correspond with the voucher
quoted in the cash book, so as to be readily traceable from it.

7. Temporary advance should only be issued for payment of specific bills or

muster rolls. W.E. rolls, or the like and for an amount equal to the sum of such
bills. They should also be accounted for in this form, but the account of
these advances should be quite distinct from those for imprests. When more
than one temporary advance is given to a Officer the accounts of each of
these should be kept separately and rendered.

8. All initials and signatures should be dated.

9. The account should be written up in duplicate by carbon process in indelible

ink or copying pencil.

11
 BOOK OF FORMS

FORM 2 - (contd)

IMPREST CASH ACCOUNT BOOK No……… PAGE …………

Section Officer……………… Section

Imprest Cash Account of
Sub-division Officer…………Sub-division
for the month of……………… 20………….

Account No………....……

Serial Particulars of Amount Head of

number of transactions account,
Received Disbursed
Date

voucher etc.

1 2 3 4 5 6

. P. . P.

12
 13
and
Imprest
account

voucher
. P.
. P.
. P.
. P.
. P.
. P.
. P.
FORM 2 - (contd)

. P.
ABSTRACT OF CHARGES

Budget Head of Account

Certified that the cash balance has been verified by

me today and found to be ( ...P…) Rupees…and
Paise…..only.
Section
Officer
Sub-division
Imprest passed for ( …P…) Rupees… and
Paise…..only. Amount under Objection
Name of the work
( …P…)Rupees…… and Paise…..only. Recouped by
Cash/Cheque No……… dated………… for ( …..P.......)
Rupees…… and Paise ….. only.
……………. Sub-Divisional Officer.
BOOK OF FORMS
 BOOK OF FORMS

FORM 3
ACKNOWLEDGMENT FOR RECEIPT OF MONEY

(Referred to in paras 6.3.1. and 6.3.4.)

Book No……… Office of the…………...

Receipt No……. Station…………………

Date…………………....

Received from…………………………….Rupees………………………………..

on account of………………………………………………..and credited

to Cash Book Page No………………………… Item No ……………………....

…………………………………………………………….......................................

Cashier Accountant Head of Office

14
 FORM 4
TREASURY REMITTANCE BOOK
(Referred to in para 6.5.1)
……………….Division

Signature of Signature of Treasurer or other Signature of

Amount (in person designated to attach Signature of Assistant/Sub
Date of Amount the person
figures) through second signature for sums Section Head/ Treasury Officer
remittance (in words)
whom sent under 500 received by Head Accoun- for sums not less
transfer in account tant
than 500

. P. . P.

15
BOOK OF FORMS

1. The Remittance Book should accompany the cash remitted by the Department.
2. Remittances made into treasuries or cheques paid in as Public Works Receipt should be entered in the Remittance Book but
in the place for the treasury receipt should be entered “By Bank Cheques” and even then the book should accompany the
cheque so that treasury may give a preliminary acknowledgment for the receipt of the cheque in the book
The book should be closed at the end of the month with a Consolidated Treasury Receipt for the whole of the remittances
made during that period and sent to the Treasury Officer who after verifying the entry by comparison of the Schedule of
Receipts will sign the book and the receipt and return them to the Officer.
Any difference between the Consolidated Treasury Receipt and the Schedule of Receipts should be explained in the former
by the treasury.
 BOOK OF FORMS

FORM 5
CASH BALANCE REPORT
(Referred to in para 6.6.7.)
Part I
Statement of the actual balance of cash in the hands of……………...........…
.............................................on the………………………………… day of
…………..20……… and of imprest and temporary
advances with subordinates

Remarks and
Description No. Amount explanation of large
balances, etc.
1 2 3 4
Cheques received in favour of self but not . P.
remitted
Bank drafts not remitted
*Notes *as detailed below
Deposits at call receipts
Rupees
½ Rupee (Fifty Paise)
¼ Rupee (Twenty-five Paise)
20 Paise
10 ”
5 ”
3 ”
2 ”
1 Paisa
Revenue Stamps
** Total cash in chest ** in words
Add amount of imprest and advances
shown below:—
Ground total balance as per cash book

16
 BOOK OF FORMS

Part II

Statement of imprests and temporary advances with subordinates on

the………………………………………… day of ………….. 20………………..

Explanation when an imprest

Amount of exceeds the prescribed maximum
Name and designation imprest of of 500 and authority for raising
of subordinate temporary or reducing the imprest-
Explanation when a temporary
advance
advance of the second preceding
month is outstanding.
1 2 3

. P.

Total . .

Imprest and temporary advances should be detailed separately.

Date………20………. (Signature)…………………………..

(Rank)………………………………..

The Cash Balance Report of all disbursing officers including the Divisional
Officer should accompany the monthly account for March and the original
cash balance report of subordinate disbursing officers should be initialled
by the Divisional Officer before transmission to audit.

17
 BOOK OF FORMS

FORM 6
STORES INDENT

(Referred to in para 7.2.9.)

No…………………………Stores Indent on……………..Division

Date……………………….Name of work/job………………………..
Division…………………… Name of contractor from whom…….............……
value is recoverable

Sub-division……………
Head of account………………………

Quantity Quantity
indented issued
Descrip- Code
In In In In Unit Rate Value
tion of No.
fig- words fig- words
Serial No.

article

Remarks
ures ures

1 2 3 4(a) 4(b) 5(a) 5(b) 6 7 8 9

. P. . P.

18
 BOOK OF FORMS

[Reverse of Form 6]

Received the articles as per column 5(b). Please deliver the articles to the
person whose specimen signature is given below:

Name and address of the person

.................................................................
to whom the articles are to be
delivered…………………………. Signature (with date) of the Indentor
…………………………………… (Designation)……………………........
…………………………………… ………………………………………....
[Specimen signature of the above
person]
……………………………………
……………………………………

Passed for issue (furnish details of the items and quantities not
passed as per column 4)

Signature of Divisional/
Sub-divisional Officer.

Issued on…………… Received the quantity as Ledger folio No……….

and entered in Bin Sl. No. of item………….
per column 5 (b)
Card No…………..
Gate Pass No …..
and date ….. Initials of

Signature of Ledger Keeper

Junior Engineer Signature (with date) of Divisional Accountant
Store Keeper the authorised person

19
 FORM 6A
REGISTER OF INDENTS
(Referred to in para 7.2.10)
Name of work/job(with
Indent Description Code Quantity Signature of Quantity Reference
name of Contractor or
Indented Indenting issued to stock
of stores No. from whom value is
No. Date account
Remarks

Officer

Serial No
recoverable)
1 2 3 4 5 6 7 8 9 10 11

FORM 7
BIN CARD

20
(Referred to in para 7.2.12)
Article……………........................ Maximum stock…………................
Code No…………......................... Bin Card No..…………............. Minimum stock…………................
BOOK OF FORMS

Unit………………........................ From……………….................... Ordinary level…….........................

Issue Rate……………................. From…………………...............
Signature of Issuing Officer

GRS/Indent No. Quantity Initials of Junior

Date Balance Remarks
Engineer/Store Keeper
In Out

1 2 3A 3B 4 5 6
 FORM 7A
GOODS RECEIVED SHEET
(Referred to in para 7.2.5.)
Division……………….
Sub-division……......… Name of the supplier……..…..............
Section…………..........
Purchase/Supply Quantity
Invoice / Description Stores Code
Order
R.R. No. of materials No. On check Rate
Received

Date
Amount

Unit
Incidental
charges

Serial No.
No. Date measurement
1 2 3 4 5 6 7A 7B 8 9 10 11
. P. . P. . P.

21
Reference to payment voucher or
Amount including Bin Card Stores Ledger Remarks including result of test
adjustment of debit
incidental charges No. Folio No. check by superior officers
No. Date.
BOOK OF FORMS

12 13 14 15A 15B 16
. P.

Dated signature and designation of the test check by superior officers

Note .- 1. A separate G.R.S. should be prepared in respect of goods purchased from one supplier.
2. The articles falling under each sub-head of stock should be grouped together or entered on separate sheets.
3. The details of measurements, check measurements, incidental charges and intermediate payments will be recorded on the
reverse.
4. If G.R. Sheets are prepared for part supplies reference will be made to previous G.R.S. also in column 4
5. Column 11- Extra items as are payable to the supplier or are deductible towards expenses incurred by the department on
the supplier’s account on the basis of the conditions of the supply or contract is indented to be included in this column.
 FORM 8
SUMMARY OF STOCK RECEIPTS

(Referred to in para 7.2.28.)

Division……………….....…………. Name of Sub-Head…………...........…………… Month………...........……………

Remarks including reference to

Goods received
Serial No. Date Value debitable to stock voucher in the case of items
sheet number
paid for during the month

1 2 3 4 5

22
. P.
BOOK OF FORMS

Total

Note.- A separate summary should be prepared for each sub-head of stock and the value of all the sub-heads
abstracted on another sheet.
Divisional Accountant
 FORM 9
SUMMARY OF INDENTS
(Referred to in para 7.2.28.)
Division…………......……………….Name of sub-head………………............………Month…………...........…………

Name of Division/work to
Serial No. Date Indent No. Value creditable to stock which the amount is
debitable

1 2 3 4 5

. P.

23
Total ..

Note. - A separate summary should be prepared for each sub-head of stock and the value of all the sub-heads
BOOK OF FORMS

abstracted on another sheet in the following form:

Abstract of Debits
. P.
(1) Division A ..
(2) Division B ..
(3) Work A ..
(4) Work B, etc. .. Certified that the total amount debitable to other Divisions has been agreed
Total .. with the amount shown in the Division – wise ledger of stores issued.

Divisional Accountant
 FORM 11
PRICED STORES LEDGER
(Referred to in para 7.2.30)
Division…………………..
Sub-division………………. Article…………………
Maximum………………
Minimum……………….
Ordering level…………..
Code No………………..
Unit…………………….
Issue………Date……....
From……….To………...
Receipts
From whom
received/to

No.

24
whom issued Rate Value Incidentals Total

Date

Serial No.
GRS/Indent
Quantity
1 2 3 4 5A 5B 5C 5D 5E
BOOK OF FORMS

. P. . P. . P. . P.

Reference to payment or
Issues Balance
adjustment of debit
poster

Value
Initials of
Initials of

Date

No.
Value
Divisional
Accountant

T.E.O.
Remarks in-
cluding refer-
ence to Sl.No.
of item No. of
item to which
excess /short
amount paid,
if any, relate

Voucher/

Quantity
Quantity
6A 6B 7A 7B 8A 8B 9 10 11
. P. . P.
 FORM 11-A
REGISTER OF BOOKLETS OF GOODS RECEIVED SHEETS/ INDENTS
(Referred to in paras 7.2.8 and 7.2.10)
Division………………….. Sub-division……………….
Date of Serial No.of Name and designation of Signature of the Date of receipt
officer to whom Remarks
issue booklet the officer to whom issued in the Division
issued
1 2 3 4 5 6

Note. - Separate registers should be maintained for G.R.S. and Indent.

25
FORM 11-B
REGISTER OF BIN CARDS
(Referred to in para 7.2.13)
BOOK OF FORMS

Division…………………....
Sub-division……………….
Name and Signature of
Date of Bin Card designation of Date of
Name of article Code No. the officer to Remarks
issue No. the officer to return
whom issued whom issued

1 2 3 4 5 6 7 8
 FORM 12
TOOLS AND PLANT RECEIVED SHEET
(Referred to in para 7.3.4.)
Division………………….. Sub-division……………….
Purchase/Supply
Invoice / order or indent Source of * Name of
Date Quantity Unit Rate
R.R. No. receipt article

Serial No.
No. Date
1 2 3 4A 4B 5 6 7 8 9
. P.

26
Reference to payment ** Remarks
Incidental Amount including Tools and plant voucher or adjustment including results
BOOK OF FORMS

Amount incidental charges ledger folio of debit

charges of test check by
No. Date. superior officer
10 11 12 13 14A 14B 15
. P. . P. . P.

* The articles to be entered in column 6 should be grouped by the prescribed sub-head of classification, vide paragraph 7.3.7.
** The entries in respect of receipt back articles lent or sent out (vide paragraph 7.3.3.) should be distinguished from others
by quoting reference to the original entries in the tools and plant indent in column 15.
Sub-divisional/Divisional Officer
 FORM 13
TOOLS AND PLANT INDENT
(Referred to in para 7.3.5)
Tools and Plant Indent on………………………..Division/Sub-division
No……………………
Date………………….
Division………………
Sub-division…………
Name of work/job with name Name of
Quantity of contractor from whom person to
value is recoverable whom the Signature of
Name of
articles are to Indenting
article* Dated signature Signature of be delivered Officer
of Indentor and authorised and his

27
Head of Account

Rate
** Remarks

Issued
Unit

Serial No.
Indented
Amount
his designation agent signature
1 2 3 4 5 6 7 8 9A 9B 10 11 12
Sub-divisional
BOOK OF FORMS

. P. . P. Name……….. Officer……….
Signature…….. Divisional
Officer……….
Division………
Issued on……………………… Received T. and P. Ledger Folio No……..........
Signature and Designation. ……………… ……………… …………….................
………………… Date …………….Signature. Ledger Keeper. Divisional Accountant
Supplying Officer
* The articles to be entered in column 2 should be grouped by the prescribed sub-heads of classification, vide paragraph 7.3.7.
** The entries in respect of articles lent or sent out (vide paragraph 7.3.3.) should be distinguished from others by a suitable
remark in column 12.
 FORM 14
TOOLS AND PLANT LEDGER
(Referred to in paras 7.3.7 and 7.3.8)
Part I
Articles in hand
Name of article……………….
Permanent * Temporary
transactions transactions
Date
of value
adjustment
vouchers or
Reference to

Issues
6B

Issues
5B
Remarks

Receipts
6A
Total issues
(5B plus 6B)

Serial No.
Balance
Initials of Sub-

From whom
received/To
whom issued
Receipts
5A
Total receipts
(5A plus 6A)
divisional Clerk

T&P received
sheet No. and
date/T&P Indent,
etc. No. and date
1 2 3 4 5 6 7 8 9 10 11 12

28
* Represents articles temporarily lent or sent out for repairs.
BOOK OF FORMS

Part II
Articles temporarily lent or sent out for repairs
Issues Receipts
Name of person Name of
No. Date of No.
or division article Date of
receipt received
issued
Balance

issue
Remarks

Serial No.
Initials of Sub-

back
divisional Clerk

1 2 3 4A 4B 5A 5B 6 7 8
 Part III
Shortages awaiting adjustment

Remarks, including
Number found Reference to action taken for the
Name of person or Name of article short recovery or write clearance of shortages
division
off outstanding for more

Serial No.
than three months

1 2 3 4 5 6

29
BOOK OF FORMS
 BOOK OF FORMS

FORM 15
STATEMENT OF RECEIPTS, ISSUES AND BALANCES OF ROAD METAL
(Referred to in paras 7.4.1 and 7.4.2)

Division……………. Sub-division……………..……
Road from…….to……...... Length…………… Kilometers
Month……………..20………..
Actual check
by
No. of kilometers

Expended during
Opening balance

measurement
Received during

Closing balance
Nature of metal

Remarks*
Results
month
month

Total

Date
1 2 3 4 5 6 7 8 9 10

Total
* The action taken in respect of deficiencies should be indicated in the remark’s column.
Note .- 1. The statement should show Kilometer by Kilometer the receipt, disposal and
balances of road metal of each kind, e.g., Stone, Kunker, etc.
2. Balance of metal for each Kilometer should be shown whether there are any transactions
on it during the month or not.
3. At the end of the account for any road or section of a road an abstract should be worked
out to show the receipts and issues according to estimates for the purpose of check with
the works accounts.
4. Copies of loose sheets should be submitted monthly to the Divisional Officer within a
fortnight of the submission of the monthly account.
5. Unused balances of the road metal should be verified at least once a year in the manner
prescribed in the rules.
6. Metal found surplus should at once be shown as receipts and deficits should not be
removed from the quantity accounts until recovery of their value or receipt of sanction to
their write off, but a red remark should be recorded at once in the remarks column and
carried forward from month to month until the discrepancy is set right.

30
 FORM 16
RATE TABLE SHOWING THE LOWEST RATES AT WHICH METAL CAN BE SUPPLIED TO
THE ROAD SIDE THROUGHOUT THE DIVISION
(Referred to in para 7.4.4)
………………………Division
Distance carried Rate per 100 cubic meter

Description Rate for Other

of the Digging miscella-
Quarry from carrying
various and neous,
which dug per charges
Kilometer(s) kinds of Carriage
kilometer stacking at Total
metal such as
roadside sorting,

31
clearing,

No. of kilometers
Name of road
Remarks

etc.
1 2 3 4 5 6 7 8 9 10 11
BOOK OF FORMS

. P. . P. . P. . P. . P.

The rates should be revised from time to time as old quarries are exhausted or new ones opened or other circumstances
affect the rates.
 FORM 17
SURVEY REPORT OF STORES*
(Referred to in paras 7.2.39 and 7.3.19)
Report of the survey of stores which have become unserviceable
Division……………………..
Sub-division…………………

Value on the Assessed value Remarks by the Orders of

books** with reference subordinate in Remarks or
Number Description the
or to the condition Date of charge,explaining orders of the
of articles Superinten-
quantity of the articles receipt the cause of the Divisional
Rate Amount ding
and the existing articles becoming Officer Engineer
market price unserviceable
. P. . P. . P.

32
BOOK OF FORMS

In charge……….
* Authority to write off should be obtained in this form.
** If the book value is not known, the replacement value should be entered in this column.
No……….dated the…………20…… No……….dated the…………20……
Submitted to the…………Engineer for Returned to the……..for necessary
orders with reference to paragraph 307 action as per orders noted above.
of the K.P.W.D. Code.
Divisional Officer Chief Engineer
Superintending Engineer
 FORM 18
SALE ACCOUNT
(Referred to in para 7.2.24 and 7.3.13)
…………………..Division
Authority for the sale………………. ……………. Sub-division

Quantity Stock Remarks and explana-

Name of Amount Loss Classification tions of loss, if any
realised (if any) of receipt with report of steps
article *Rate Book Value taken towards

when sold

Unit
Number
To whom and
necessary adjustment
. P. . P. . P.

33
Total
BOOK OF FORMS

Deduct Auctioneer’s commission at .... Received Rupees ( )…………………

………..on account of my commission
Per cent, if admissible ..
in full.
Net proceeds .. Stamp
Dated……………..Auctioneer.
Vide cash Receipt No……………………
dated…………………………
* Rate means Issue Rate (which is inclusive of storages) plus 20% supervision charges - vide paras 7.2.24(e).
Dated………….
Divisional Accountant Divisional Officer Sub-divisional Officer
 BOOK OF FORMS

FORM 19
MUSTER ROLL
(Referred to in paras 10.2.4, 10.2.6 and 10.2.7)
Muster Roll No…………….of labour employed on…………….
……………………. (Here enter name of work)
From…………..To…………………..
Notes
1. The nominal muster roll is the initial record Kerala…………… Department
of the labour employed each day on a
work and must be written up daily by the
subordinate.

2. In opening the nominal muster roll the Division…………………………….

work - People should be mustered in order
and their names taken down according to
their classes, and rate of wages, the names Sub-division………………………..
of the higher paid workmen being entered
first and so on in succession down to the
lowest class. A little space should be left Section…………………………….
after each group of names to provide for
the entry of the names of additional work
- People who may be engaged before the Cash Book Voucher No………….
close of the period for which the muster
roll is kept.

3. The roll may be prepared monthly. Dated .......................

4. A laborer employed in the nominal muster
Service Head………………………..
roll should either be personally known to
the officer employing him or should be ……………………………………......
introduced by a responsible person of the

34
 BOOK OF FORMS

locality who can locate him later if Departmental Head…………………

required. The name and address of the
person introducing the worker should be
noted in the service card/register.

5. In the case of illiterate labourers thumb

impression should be invariably taken in
the nominal muster rolls for the Monthly Muster Roll No………….
acknowledgement of money. In all cases
when the labourer has his left thumb in
tact the left thumb impression must be
taken .In other cases the right thumb
impression or impression of any other
Name of work ....................................
finger may be taken making a specific note
of that fact. It may also be ensured that
the thumb impression are clear and do not
overlap.

6. T he muster roll should be closed

immediately after end of the period for
which it is kept and the total charge will From……………… To………………
be allocated by works or sub-heads of
works. The muster roll should then be sent
to the Sub-divisional or Divisional Officer
as the case may be, for his scrutiny. He
Abstract of charges
will do this without delay and return it for
payment. Payments on muster rolls should
be made or witnessed by the officer of
highest standing available and he should
certify to the payments individually, or by
groups by a distinctive mark, his initials
or signature. The amount paid on each

35
 BOOK OF FORMS

date should be noted in words as well as

in figures at the foot of the muster roll.

7. When any individual payment exceeds

Part III - Particulars of Issue and
20 a stamped receipt should be obtained
Return of Roll.
from the party concerned.

8. The names of the labourers who are absent Initials of

Name and Date
at the time of payment and have not
designation of Section Sub-
received their wages, will be transferred
subordi- Issues Officer ordi-
to the Register of Unpaid Wages(Form nate to
19A) and the amount so transferred, will nate
whom
be deducted from the grant total of the issued.
muster roll so as to bring out the “balance
paid”.

9. When the wages are not claimed in three

months, a report of this fact should be Work Superintendent
made to the Divisional Officer.

10. All persons employed are considered as

day labourers and their pay will be Sri………………………..
charged to the works on which employed.

11. Part II of the form is an extract from the Closed and resubmitted to the
measurement books of the officer- in- measuring officer.
charge of the work and will be filled in
before submitting the roll to the Sub-
divisional Officer

12. The tabular information under Part III is

intended to locate and minimize delays on
the part of the various subordinates who
deal with the roll from issue to final return.

36
 BOOK OF FORMS

13. All rolls should be numbered in the Work Superintendent or other

Divisional Office under the initials of the subordinates
Divisional Officer before they are issued
to the sub-division or section officer for
use on the works.

14. All nominal muster rolls should be Measured and submitted for audit
numbered serially for a year in each sub- and payment.
division under the initials of the Sub-
division Officer and entered in the register
kept for the purpose before they are
issued to the section officers for use in Section Officer or other measuring
the works and their eventual return after officer
use should be watched and noted in the
register.

37
 Part I
Dates Deduction
1 2 3 so on 31
Name Rate Amount Balance
Cont. Misc. Total
P.F.
Remarks

Serial No. or
Ticket No.
Dated initials of the
Disbursing Officer

Total No. of days

Signature or thumb
impression of the
payee with date

Description or Class
. P. . P. . P. . P. . P. . P.
Initials of the
officer marking the
attendance daily
Initials of the
Total

38
Inspecting Officer
Allocation of labour . P.
............................................... Deduct amount
BOOK OF FORMS

............................................... transferred to the

............................................... register of unpaid
wages.
Total Balance paid
In words………………………………….....
Net amount paid (in words)
* Paid in my presence:
Signature…………………………….
Designation…………………………
Sub-division Officer……………….. (Signature)
* The responsible officer should sign this remark when the disbursements are not actually made by him, though in his presence.
 Part II
Details of measurement of the work done by the labour employed as per this Muster Roll

Quantity of work done Rate Amounts

Name and
Reference to description of
Unit Up-to-date Since last bill
estimate No. work Up-to-date Since last bill
. P. . P. . P.
1 2 3 4 5 6 7 8

39
BOOK OF FORMS

Total
Amount as per Muster Roll

Measurement taken on……… ……....…and recorded in Measurement Book No………......Page……………………

Dated………………20………….. Signature…………………….
Officer –in-charge…………..
Section/Sub-division…….....
 FORM 19A
REGISTER OF UNPAID WAGES
[Referred to in para 10.2.6 (d)]

Name of work…………………….

Period to Amount due Amount paid

Initials of Sub-
Muster Name of Father’s which the
divisional
Roll No. labourer name amount
Officer
relates
Cash Vr. No.
and date
Remarks

Sl.No.
. P. . P.

40
1 2 3 4 5 6 7 8 9 10
BOOK OF FORMS

Note. – The name of the work should be mentioned at the top before recording the entries relating to that work.
 FORM 20
CASUAL LABOUR ROLL
[Referred to in para 10.2.6 (h)]
Casual Labour Roll of labour employed on the………………………………….. (Here enter name of work)
From………………….. To …………………………

Rate Amount
Name and Address Period
age

Work to which
chargeable
Dated initials
of the Paying
Officer
Remarks

Nature and
quantity of
work done

Description
or class
Serial number
Signature or thumb
impression of the
labourer with date

. P. . P.
1 2 3 4 5 6 7 8 9 10 11 12

41
Total
BOOK OF FORMS

Total amount paid (in words)………………………………………………

Certified that the above payments were made by me.
Disbursing Officer. Signature…………………………….
Officer-in-charge……………………
(Reverse of Form 20)
Notes
KERALA……………………..DEPARTMENT
This form should be used in lieu of Nominal Muster Roll only by
Division………………………
officers and upper subordinates in exceptional and urgent cases
Sub-division…………………….
where labourers are employed casually for short periods on such
Service Head……………………
work as closing breaches or silt clearance of canals or clearing
Cash Book Voucher No………dated…….
sudden obstructions on roads, etc.
 BOOK OF FORMS

FORM 21
MEASUREMENT BOOK
(Referred to in paras 10.2.9 and 10.2.11)
Division/Circle…………………..
Sub-division/Section…………….

Measurement Book No……..…………….

Notes

1. The measurement book is the basis of all accounts of quantities, whether for
work done by piece work or by contract, or of materials received for specific
works which have to be measured, and should be so kept that the transaction
may be readily traceable into the accounts.

2. ( a) Measurements shall invariably and neatly be recorded direct in the measurement

books in ink at site, and not copied into them later on at leisure, from
measurement sheets. Pencil entries shall be avoided, but when unavoidable
these shall be in indelible pencil and shall not be inked in but left untouched.
The contents column shall however be invariably entered in ink.

(b) Erasures and over writings in the measurement books are strictly prohibited
and will be seriously noticed. If mistakes are made, they should be corrected
by neatly scoring off the incorrect entries and inserting the correct ones in
red ink between the lines. Dated initials of the recording officer shall be
insisted on, on each page of the measurement book in the case of original
entries and initials, in the case of each and every correction. In the case of
contract work the contractor’s signature should be taken in the measurement
book in token of the contractor’s acceptance of the measurements recorded
either at the time of measurement or in any case, before payment, to avoid
complaints of omissions, incorrectness, etc.

3. (a) No member of the executive staff below the rank of a Section Officer in
responsible charge of a work, is empowered to measure a work and make

42
 BOOK OF FORMS

either an entry or a correction in the measurement books in respect of

particulars, measurements or rates. No member of the clerical staff except the
account section responsible for the preparation and checking of the bills are
allowed to make arithmetical corrections. Such corrections noticed in the
preparation of bills, shall be invariably attested by the bill preparing officer,
while those noticed during audits shall be attested by the Passing Officer.
The store-keepers in charge of departmental stores may, however, be permitted
as a special case to record supply bills, and conveyance charges of stores
moved to and fro, in measurement books issued to them.

(b) Each measurement book issued to a particular officer is his own personal
record and he is responsible for its safe custody and correct maintenance
until it is finally returned to the office for record, after completion or transferred
in the meantime by official transfer, to his successor on relief. Except when
the book is sent officially to other offices for preparation, audit and payment
of bills, book must always be in the personal custody of the officer who
owns the book.

4. (a) For easy identification and check, the descriptions of the locality and items
must be lucid; and the measurements shall be recorded systematically item
by item of the sanctioned estimates nothing also the respective item numbers.
The total of the quantities under the different items as entered in the quantity
column of the measurement book should be in the case of each bill, an up-to-
date quantity and not a ‘Since Last’ quantity.

(b) For large works separate measurement books shall be kept by the measuring
officer for each individual work or contract, or if found necessary or
convenient, separate books may be set apart for different classes of works,
or sub-heads of works, in which himself and checking officer will have with
them at the time of any measurement or check-measurement all the previous
measurements in one and the same book for easy reference and guidance.
Promiscuous recording of the measurements of one and the same work

43
 BOOK OF FORMS

indiscriminately in different measurement books, is prohibited and if resorted

to will be seriously noticed.

5. In the case of extra items or extra rates, the orders sanctioning its execution
or provision should invariably be quoted in the measurement books and the
bills before the auditing section passes such claims for payment .The
measuring officer may however record extra items, if any, in the measurement
books, if he is satisfied that they are covered at least by the written orders of
the Inspecting Officers in the work spot order books though not at time of
measurement, regularised by formal sanction of competent authority. The
audit section will all the same differ passing of such items until, formal
sanction is secured. Such items, will however be included in the quantity
columns of the bills, but the rates and amounts will be noted therein only on
receipt of formal sanction of competent authority to such items. This
stipulation is precautionary, to ensure that, the measurement and check-
measurement of extra items which it may be difficult or impossible to measure
at a later stage of a work, should not be postponed till it is too late, and such
items may not be lost sight of, while closing or checking interim bills or at the
time of final payment.

6. The measuring officer shall be responsible for closing the bills in the
measurement books taking care to enter therein correctly, all references,
previous measurement and all receipts and issues of materials up-to-date
and effect all recoveries. This shall be observed as an orthodox rule, as
the measuring officer is primarily and wholly responsible for all entries
made by him in the measurement book, and for the bills as corrected and
finally passed on for audit on the basis of those measurements. In fact,
the bill will be simply an exact copy of the closing abstract as made out
by the measuring officer in the measurement book.

7. From the measurement book, all quantities should be clearly traceable into
the documents on which payments are made and reference to the voucher

44
 BOOK OF FORMS

in which the quantities are entered for payment as well as the date of entry
should be given by endorsement upon the original entries in the measurement
book. No contract certificate or bills should be signed without crossing out
connected entry in the measurement books and the document on which
payment is made should invariably bear a reference to the number and page
of the book in which detailed measurements are recorded.

8. The measurement books are thus one of the most important initial records
relating to the execution and payment of works. They should be carefully
checked by the Divisional/Sub-division Officer to see that they are kept as
complete records of each kind of work done for which certificates have been
granted. The eventual return of all books to the Division Office for record
should be insisted upon.

45
 Name of work………………... Date of measurement……………….
Name of Contractor…………. Agreement No……………………….

1 2 3 4 5 6 7 8 9
Reference
to estimate Deduct previous Since last
Measurement up-to-date
measurement measurement
Particulars Total
Rate value
No. L. B. D. Contents to date
Book Page
or area
Value at rate
in Col.6

Item No.
Quantity
Quantity
Clos.5-8
Remarks

Sub-head

46
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16
. P. . P. . P.
BOOK OF FORMS
 BOOK OF FORMS

FORM 22
GOVERNMENT OF KERALA………………DEPARTMENT

Division…………………..

Sub-division………………

Section……………………

FIRST AND FINAL BILL

(Petty Contract Bill)

Cash Book Voucher No ..

Name of the Contractor ..

Name of work ..

Reference to agreement ..

Designation of the authority

which accepted the tender
forming part of the agreement ..

Date of written order to com-

mence work ..

Date of actual completion of

work ..

47
 FORM 22 - (Contd.)
Part I
Description, quantities and value of work done or supplies made

As per Reference to
As per Value at
measurement
estimate agreement No. Description of agreement
book Quantity of
work done or rate of work
work done or
supplies made done or
supplies made
supplies

Page No.

Unit
made

Item No.
Number,
quantity
or weight
Remarks

Rate
Number,
quantity or
weight
Book No.

Rate
. P. . P. . P.

48
BOOK OF FORMS

Grand total of the value of work done or supplies made

Figures (F) in words

 FORM 22 - (Contd.)
Part II
Certificate and Signature
A. Bill Preparation Section
Checked the calculations and verified Certified that the measurements were made…………………… by
quantities, rates, receipts and issues me on ………………and recorded on page…………….to……….of
against agreement and sanctioned measurement book………….and that the work has been executed
provisions. satisfactorily and that the bill as claimed above represents a correct
account of the contractor’s claims and liabilities
Dated signature ……………..
………………………………Accountant Officer preparing ………………………………..
(Bill Preparation section) the bill Rank…………………………

49
B. Remarks by Check-measuring Officer
[Here enter the nature of the check-measurement taken or other examination of the work and the result of such
BOOK OF FORMS

examination.]
Check - measured
Sub - divisional Officer Divisional Officer.
C. Audit Section
Checked again the calculations and verified the rates against the contract schedule, quantities against estimate –
Provisions and receipts and issues against sanctioned data.
……………………………Accountant. ……………………………… Accountant
………………………………………….....
……………………………..Head Clerk. Divisional Accountant.
 BOOK OF FORMS
FORM 22 - (Contd)
Part III – Memorandum of Payments
Figures 1. Total value of work done as per Part I, column 19(F) . P. . P.
for work 2. Details of payment made
abstract (a) By recovery of amounts creditable to the
work—
. P. (i) Value of departmental materials or stock
supplied and used up as per Col. 7 of Part IV
of this bill
(ii) Works done departmentally on account of
the contractor as per C.B.V. No.
G
*(b) By recovery of amounts creditable to other
works or heads of accounts.—
(i) Income tax
(ii) Sales Tax
(iii) Revenue/Receipts and recoveries
(c) By cheque
H
The total value of work is admitted and passed for Rupees (in words)…………
………………………………… ………………………………….... .………as
detailed in item (2) of the memorandum of payment.
Certified that the bill Officer authorising Dated Signature…………………
as passed above has payment Rank……………………………..
been ledgered.
Divisional Accountant.
Paid by Cheque No………………….dated……………….20
Divisional Officer.
Received (in words) ………………………………………………………………… on
account of this work as a final payment in settlement of all demands.
Dated: Left hand thumb impression.

Stamp
(in figures)…………………………………
Witness. Full Signature of Contractor
For use in Accountant General’s Office.
Audited. Reviewed.
Auditor. Superintendent. Gazetted Officer.
* Substitution G.O.(P) 103/77/Fin. dated 23-3-1977.

50
 FORM 22 - (Concld)
Part IV
Materials Account

Since receipt as per Balance

Description of
materials

This bill
Total in hand
Value at the rate in
Column 4

Divisional or
District Stores
Indent No. and
Cash Book
Vouchers No.
Issues as per this bill

Unit
Rate
With Contractor

Serial No.
Total

With Government

1 2 3 4 5 6 7 8 9 10

51
. P. . P.
BOOK OF FORMS

Office measuring the work Signature ……………. Signature of Contractor……………..

and preparing the bill Rank…………………. (at the time of payment)
Date…………………………………....
 BOOK OF FORMS

FORM 22A
GOVERNMENT OF KERALA ……………………..DEPARTMENT
Division………………….. Sub-division…………………
FINAL BILL
(To be used for ‘final payments’ to contractors on lump-sum contracts)
Cash Book Vouchers No…………………………….Dated………………………………
Name of contractor………………………………….
Name of work………………………………………..
Serial number of this bill…………………………….
No. and date of his previous bill for this work……………………….............................
Reference to agreement……………………………….
Date of written order to commence work………………………………………………...
Date of actual completion of work………………………………………………………..
Part I
Account of work executed

Sub-work, sub head or Up-to-date

Remarks
Rate Unit
item of work Quantity Amount
1 2 3 4 5 6
. P. . P.
Lump-sum
for each
Add for additions and
alterations in work

Deduct
Total value of work
done to date
(F)

52
 BOOK OF FORMS
Form 22A - (contd)
Part II - Certificate and Signature
1. Certify that the work has been completed in accordance with the prescribed drawings
and specification and after taking into account all the authorised additions and
alterations the value of work done up-to-date conformably with the terms of the
contractor’s agreement, is ………….
2. The detailed measurements of the authorised additions and alterations mentioned
above were made by……………………on………………..and are recorded at
page(s) of Measurement Book No………of 19……. and I am satisfied that they
are correct.
Dated signature of authorised
Engineer.
………………………………...
Rank……………………………
Part III - Memorandum of Payments
1. Total value of work done as per Part I (F) . P.
2. Deduct
(i) Up-to-date intermediate payment as per entry ‘K’ . P.
of Part I of the last running account bill No……
dated …………… (D)
(ii) Total secured advances outstanding as per entry ‘C’
of Part II of account bill No..........dated………….. (E)
3. Payments now to be made: —
(a) By recovery of amounts creditable to this
work (G)
(b) By recovery of amounts creditable to other
work of heads of account
* (i) Income tax
(ii) Other items (H)
(c) By cheque
G+H
(Col. 1-2)
Pay *** ( ………..) Rupees (in words)…………………………………………........
Checked with agreement; Dated signature…………………
checked the calculations
for additions and alterations Designation of the Officer
with the rates. authorising payment…………..
Divisional Accountant.
* Substitution G.O (P) 103/77/Fin. dated 23-3-1977.
** Here specify the amount as per column3(c).

53
 BOOK OF FORMS

FORM No. 22A - (Concld.)

Part IV
Acquittance

Received *( ………) Rupees (in words)………………………………..........

………………………………. as above in full settlement of all demands on
account of the contract.

Stamp

Witness Dated signature of Contractor

Paid by me by cheque No……………. dated…………………………………....

Dated initials of the Officer actually

making payment with designation.

For use in Accountant General’s Office

Audited Reviewed.

Auditor. Superintendent. Gazetted Officer.

Part V - Remarks

* The payees’ acknowledgement should be for the gross amount as per 3(a+b+c)

54
 BOOK OF FORMS

FORM 23
GOVERNMENT OF KERALA …………………..DEPARTMENT

Division……………………

Sub-division……………….

Section…………………….

RUNNING ACCOUNT BILL No.

[For Contractor : -This form provides for (1) Secured advance and payment for
measured works]

Cash Book Voucher No ..

Name of the Contractor ..

Name of work

Serial No. of this bill ..

No. and date of his previous

bill for this work ..

Reference to agreement ..

Designation of the authority

which accepted the tender
forming part of the agreement ..

Date of written order to commence

work ..

Date of actual completion of

work ..

55
 FORM 23 - (Contd.)
Part I
Account of work executed

Reference to Quantities of Value at agree-

As per estimate As per agreement measurement work done or ment rate of
No. book supplies made work done or
supplies made
Description
of work done
or supplies
made

Rate
Rate
Page No.
Remarks

Serial No.
Unit
Up-to-date
Since last bill

Number, quantity
or weight
Book No.
Up-to-date
Since last bill

Number, quantity
or weight

56
1 2 3 4 5 6 7 8 9
. P. . P. . P. . P.
BOOK OF FORMS

Total of the value of work done or supplies made to date (A)

Deduct for rounding
Deduct value of work or supplies shown in previous bill
Net value of work or supplies since previous bill (F)

Figures (F) in words

 FORM 23 - (Contd.)
Part II
Certificates and Signature
A. Bill Preparation Section
Certified that the measurements were made by me on ………………and are recorded on pages……………. ……….of
Measurement Book No………….and that the work has been executed satisfactorily and that the bills as claimed
above represents a correct account of the contractor’s claims and liabilities
Dated signature of Officer preparing the bill …………………….....
Rank…………………………………………
B. Remarks by Check-measuring Officer

57
[Here enter the nature of the check-measurement taken or other examination of the work and the result of such
examination.]
BOOK OF FORMS

Check-measured
Sub-divisional Officer. Divisional Officer.

C. Audit Section
Checked again the calculations and verified the rates against the contract schedule, quantities against estimate
provision and receipts and issues against sanctioned data.
Accountant Accountant
Head Clerk…………………………. Divisional Accountant
 BOOK OF FORMS
FORM 23 - (Contd.)
Part III - Memorandum of Payments
Figures for 1. Total value of work done as per Part I, Column II, Entry
. P. . P.
works (A)
abstract
. P. 2. Deduct amount withheld -
(a) from previous bill
(b) from this bill
3. Balance, i.e., up-to-date payment (Items1-2) K
4. Total amounts of payments already made as per entry (K) of
Last Running Accounts Bill No……………….forwarded with
accounts for
5. Payments now to be made as detailed below:
(a) By Recovery of amounts creditable to this work -
(i) Value of departmental materials or stock supplied and used
up as per column…………….of Part IV – material
accounts of this bill …P
Total of items 2(b) and 5(a)…………………………. (G)
*(b) By recovery of amounts creditable to other works, heads
of accounts, etc.
(i) Income tax
(ii) Sales tax
(iii) Revenue /Receipt and recoveries
(c) By cheque
Total 5(b) and (c)…………………………………… (H)
The total up-to-date value of work is admitted for Rupees……………………........................
…………………………………………….and after deducting the previous payments and including
the amount withheld, the bill is passed for Rupees…………………………….......................
………………………………………………………. [item5(c)]
Certified that the Officer authorising Dated Signature
bill as passed above payment
has been ledgered Rank:
Head Accountant. Divisional Officer
Paid by Cheque No………….dated ………………20……………….
Divisional Officer
Received Rupees (in words)…………………………………………………………………. ………………on
account of this work (as a final payment in settlement of all demands)
Dated Left hand thumb impression
Stamp
Witness Full signature of Contractor
For use in Accountant General’s Office
Audited Reviewed.
Auditor. Superintendent. Gazetted Officer.
*Substitution G.O. (P) 103/77/Fin. dated 23-3-1977.

58
 FORM 23 - (Contd)
Part IV
Material Account
Balance
Since receipt as per Since issues
in hand
Divisional or District
Description store indent No. and
of materials cash book voucher
No…..
Total issues
With departmental
agencies

Rate as in agreement
This bill

Unit
Quantity in hand as per
last C.C
Store
indent
No.
Value as per rate in
Col.4

Total in hand up-to-date

Serial No.
As per this bill
With Contractor

W.B.O
works as per W.B.O
Transferred to other

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15

59
. P.
BOOK OF FORMS

Note. - Col.2. - Vide paragraph 10.3.4. of the K.P.W.A. Code.

Col.4. - If materials not provided for in the agreements are issued recovery will have to be made at the
issue rate or market rate at the time of supply whichever may be greater and should include storage
charges vide paragraph 10.3.5. of the K.P.W.A. Code.

Verified ………………… Signature of the Contractor……

Officer measuring the work Signature………………
……………Accountant (at the time of payment)
and preparing the bill Rank……………………. Date………………….
Audit Section
 FORM 23 - (Contd.)
* Part - V
Statement of theoretical calculation and actual consumption of departmental materials
(To be furnished with final bill for each material)
Division:
Name of work: (a) Description of departmental material
Name of Contractor: (b) Total up-to-date quantity issued to contractors
Agreement No: (c) Total quantity expended in work (A)
(d) Total quantity returned to store or
transferred to other works:
(e) Balance if any left with the contractor

is
of
of
(6)&(7)

60
Quantity
ac t u al l y
utilised on the
work up-to-
date excluding
wastage
Remarks

Quantity of
work executed
up-to-date

Description of
items of work
on which the
material
utilised
C o - ef fi c i e n t
(Material
required per
unit of work)
Theoretical
quantity
materials for the
quantity
work executed
(Col. 3x4)

Reference to
Sl.No. in agree-
ment (original or
suppl.)
Total of columns

Quantity if any
allowed as per-
missible wastage

1 2 3 4 5 6 7 8 9
BOOK OF FORMS

Total
Note: 1. (A) Should agree with the total as per Col. (8)
2. Difference between the total of Col. (5) and the total quantity as per Col. (6) may be explained in Col. (9)
3. Total of (c) + (d) + (e) should be equal to (b).
4. Where recovery has been effected either for short usage of materials resulting in substandard work or for excess usage
of materials, the fact may also be stated in the remarks column giving reference to the bills in which recoveries were
effected.
Checked
Asst. Ex. Engineer / Head Draughtsman/ Ex. Engineer.
* Substitution. G.O. (P) 799/81. Fin dated 25-11-1981
 BOOK OF FORMS
FORM 23 A
ACCOUNT OF SECURED ADVANCE
(Referred to in para 10.2.18)
(To be annexed to form 23 where necessary)
Division ......................................
Sub - division .............................
Name of Contractor ...................
Name of work ............................. Cash Book Voucher No.............. dated ...............
Sl.No. of the Bill to which the
Accounts pertains ....................
Reference to Agreement ............
Account of secured advances allowed on the security
of materials brought to site
Full rates as assessed by the

Reason for non-clearance of

including quantity brought

advance when outstanding

Quantity outstanding from

Deduct quantity utilised in

to site since previous bill

** Up-to-date amount of
Description of materials
* Quantity outstanding

Reference to Divisional

for more than 3 months

Officer’s written orders
Reduced rate at which
work measured since

authorising advance
Divisional Officer

advance is made
previous bill

previous bill

advance
Unit

1 2 3 4 5 6 7 8 9 10

Total amount outstanding as per this account…………………….(C)…………………

Deduct amount outstanding as per entry (C) of Annexure to the previous bill……...
Net amount since previous bill (in words) Rupees……………………………... (E)
*Entries relating to each description of materials should be posted thus in column 3.
First enter the difference between quantities in columns 1and 2, then show below
this entry, the quantities, if any brought to site against which a further advance has
been authorised, this entry being prefixed by the plus sign. Finally strike the total of
the two entries, which will represent the total quantity outstanding.
** Entries in Column 8 show the money values of the total quantities outstanding as
per column 3.

61
 BOOK OF FORMS

FORM 23 A - (Concld.)
* Certified (1) that the plus quantities of materials shown in column 3 of the
account above have actually been brought by the contractor to the site of
the work and the contractor has not previously received any advance on
their security,(2) that these materials are of an imperishable nature and are all
required by the contractor for use on the work in connection with items for
which rates for finished work have been agreed upon , and (3) that a formal
agreement in form 23 signed and executed by the contractor in accordance
with paragraph 10.2.16 (b) of the Kerala Public Works Account Code is
recorded in the Divisional Office.

Dated signature of Officer

preparing the bill (Rank)…...………

†Dated signature of Officer

authorising payment (Rank)……..…

* These certificates must be signed by the Sub-divisional or Divisional Officer.

† This signature is necessary only when officer who prepares the bill is not the
officer who authorises the payment. In such a case the two signatures are essential.

62
 BOOK OF FORMS

FORM 23 B
GOVERNMENT OF KERALA …………………..DEPARTMENT
Division………....………… Sub-division……………….....
RUNNING ACCOUNT BILL
(To be used for “intermediate payment” to Contractors on lump sum contracts)
Cash Book Voucher No …………………….dated………………………..
Name of the Contractor……………………………………………………..
Name of work ……………………………………………………………....
Serial No. of the Bill …………………………………………………….....
No. and date of his previous bill for this work ……………………….....
Reference to agreement …………………………………………………...
Date of written order to commence work ……………………………......
Part I
Account of work executed
1. Approximate value of work done up-to-date excluding the measured . P.
up additions and alterations
2. Value of measured up additions and alterations
3. Deduct amount to be withheld
4. Balance i.e., ‘up-to-date’ intermediate payment (Items 1+ 2- 3) K
5. Deduct intermediate payment already made as per entry ‘K’ of
the last Running Account Bill
6. Intermediate payment now to be made (Items 4-5) D
7. Amount of ‘secured’ advances as per entry ‘E’ of Part II of Account
Bill
8. Total payments now to be made as detailed below*
. P.
(a) By recovery of amounts creditable to this work G
(b) By recovery of amounts creditable to other works
or heads of account
** (i) Income tax H
(ii) Other items
(c) By cheque
G+H
* The total figures against item 8 should be tested to see that it agrees with the total
of items 6 and 7.
** Substitution G.O.(P) 103/77/Fin. dated 23-3-1977.

63
 BOOK OF FORMS

FORM 23 B - (Contd.)
Part –II
Account of “Secured” advances allowed on the
security of materials brought to site
* Quantity outstanding (including
*Deduct quantity utilised in work

Reference to Divisional Officer’s

† Up-to-date amount of advance
Reduced rate at which advance
quantity brought to site since

written order authorising the

Reason for non-clearance of

measured since previous bill

Full rate as assessed by the

advance when outstanding

Quantity outstanding from

more than three months

Description of materials
Divisional Officer
previous bill)
previous bill

advance
is made
Unit

1 2 3 4 5 6 7 8 9 10
. P.

Total amount outstanding as per this account (C)

Deduct amount outstanding as per entry (C)
of previous bill
Net amount since previous bill (in words) (E)
Rupees……………………
* Entries relating to each description of materials should be posted thus in column 3.
First enter the difference between quantities in columns 1and 2, then show below this
entry, the quantities, if any, brought to site against which a further advance has been
authorised, this entry being prefixed by the plus sign. Finally, strike the total of two
entries which will represent the total quantities outstanding.
† Entries in Column 8 show the money values of the total quantities outstanding as
in column 3.

64
 BOOK OF FORMS

FORM 23 B - (Contd.)
Part III
Certificates and Signatures

I have satisfied myself by*………………………………………..that the value

of work done up-to-date excluding the measure d up additions and alterations
is not less than ……………….. conformably with the contractor’s agreement
and that with the exception of authorised additions and alterations the work
has been done according to the prescribed drawings and specification.

2. The detailed measurements of authorised additions and alterations up-to-date

were made by……………………………… on……………………………… and
are recorded at page(s)……………………………..of measurement Book
No………………………………….20……

Dated Signature of officer

preparing the bill ……………………………………

Rank……………………………………

Pay † ( …………) Rupees (in words)…………………………………………………...

* Checked with the agreement; the Dated signature…………………………
calculations for additions and alter-
ations were checked with rates
Designation of
the officer .........................
authorising
payment
Divisional Accountant

* Here specify the method employed for estimating the value of work.
† Here specify the amount as per column 8(c) of Part I.

65
 BOOK OF FORMS

FORM No 23B - (Concld.)

Part IV
Acquittance
Received *( ………) Rupees (in words)……………………………
……………………………….as an intermediate payment in connection with
the contract referred to above.

Stamp

Witness Dated signature of Contractor

Paid by me by cheque No………..……. dated…………….....………… 20……..………

Dated signature of
the officer actually .......................................................................
making payment
Rank………………………………………………....

For use in Accountant General’s Office

Audited Reviewed.

Auditor. Superintendent. Gazetted Officer.

Part V - Remarks

* The payee’s acknowledgement should be for the gross amount as per column 8
(a+b+c) of Part I.

66
 BOOK OF FORMS

FORM 23 C
INDENTURE FOR SECURED ADVANCES
[Referred to in paras 10.2.31 and 10.2.33 (b)]

(For use in cases in which the contract is for finished work and the contractor
has entered into an agreement for the execution of certain specified quantity
of work in a given time)

THIS INDENTURE made the…………………… day of……….. 20………..

BETWEEN……………... (here in after called the Contractor which expression
shall where the context so admits or implies be deemed to include his
executors, administrators and assigns) of the one part and THE GOVERNOR
OF KERALA (herein after called the Government which expression shall
where the context so admits or implies be deemed to include his successors
in office and assigns) of the other part.

WHEREAS by an agreement, dated…………….(herein after called the said

agreement) the Contractor has agreed ……………………….AND WHEREAS
the Contractor has applied to the Government that he may be allowed
advances on the security of materials absolutely belonging to him and brought
by him to the site of the works the subject of the said agreement for use in
the construction of such of the works as he has undertaken to execute at
rates fixed for the finished work (inclusive of the cost of materials and labour
and other charges).

AND WHEREAS the Government have agreed to advance to the Contractor

the sum of Rupees…….. on the security of materials the quantities and other
particulars of which are detailed in accounts of secured advances attached
to the Running Account Bill for the said works signed by the Contractor
on………………. and the Government have reserved to themselves the option
of making any further advance or advances on the security of other materials
brought by the Contractor to the site of the said works.

67
 BOOK OF FORMS

NOW THIS INDENTURE WITNESSETH that in pursuance of the said

agreement and in consideration of the sum of Rupees………………
……………………………. on or before the execution of these presents paid
to the Contractor by the Government (the receipt whereof the Contractor
doth hereby acknowledge ) and of such further advances (if any)as may be
made to him as aforesaid the Contractor doth hereby covenant and agree
with the Government and declare as follows:-

(1) That the said sum of Rupees…………………………………………… so

advanced by the Government to the Contractor as aforesaid and all or
any further sum or sums advanced as aforesaid shall be employed by
the Contractor in or towards expediting the execution of the said works
and for no other purpose whatsoever.

(2) That the materials detailed in the said account of secured advance
which have been offered to and accepted by the Government as
security are absolutely the Contractor’s own property and free from
encumbrances of any kind and the Contractor will not make any
application for or receive a further advance on the security of
materials which are not absolutely his own property and free from
encumbrances of any kind and the Contractor indemnifies the
Government against all claims to any materials in respect of which
an advance has been made to him as aforesaid.

(3) That the materials detailed in the said account of secured advances and
all other materials on the security of which any further advance or
advances may hereafter be made as aforesaid (hereinafter called the
said materials) shall be used by the Contractor solely in the execution of
the said works in accordance with the directions of the Divisional
Officer,……………. Division (hereinafter called the Divisional
Officer)and in the terms of the said agreement.

(4) That the Contractor shall make at his own cost all necessary and
adequate agreements for the proper watch, safe custody and

68
 BOOK OF FORMS

protection against all risks of the said materials and that until used
in construction as aforesaid the said materials shall remain at the
site of said works in the Contractors custody and on his own
responsibility and shall at all times be open to inspection by the
Divisional Officer or any officer authorised by him. In the event of
the said materials or any part thereof being stolen, destroyed or
damaged or becoming deteriorated in a greater degree than is due
to reasonable use and wear thereof the Contractor will forthwith
replace the same with other materials of the like quality or repair
and make good the same as required by the Divisional Officer.

(5) That the said materials shall not on any account be removed from the
site of the said works except with the written permission of the Divisional
Officer or an officer authorised by him on that behalf.

(6) That the advances shall be repayable in full when on or before the
Contractor receives payment from the Government of the price payable
to him for the said works under the terms and provisions of the said
agreement. Provided that if any intermediate payments are made to the
Contractor on account of work done than on the occasion of each
such payment the Government will be at liberty to make a recovery
from the Contractor’s bill for such payment by deducting there from
the value of the said materials then actually used in the construction
and in respect of which recovery has not been made previously, the
value of this purpose being determined in respect of each description
of materials at the rates at which the amounts of the advances made
under these presents were calculated.

(7) That if the Contractor shall at any time make any default in the
performance or observance in any respect of any of the terms and
provisions of the said agreement of these presents the total amountof
the advance or advances that may still be owing to the Government

69
 BOOK OF FORMS

shall immediately on the happening of such default be repayable by

the Contractor to the Government together with interest thereon at
twelve per cent per annum from the date or respective dates of such
advance or advances to the date of repayment and with all costs,
charges, damages and expenses incurred by the Government in or for
the recovery thereof or the enforcement of this security or otherwise
by reason of the default of the Contractor and the Contractor hereby
covenants and agrees with the Government to repay and pay the same
respectively to him accordingly.

(8) That the Contractor hereby charges all the said materials with the
repayment to the Government of the said sum of Rupees……………
and any further sum or sum advanced as aforesaid and all costs,
charges, damages and expenses payable under these presents
PROVIDED ALWAYS and it is hereby agreed and declared that
notwithstanding anything in the said agreement and without prejudice
to the powers contained therein if and whenever the covenant for
payment and repayment hereinbefore contained shall become
enforceable and the money owing shall not be paid in accordance
therewith the Government may at any time thereafter adopt all or any
of the following courses as he may deem best:-

(a) Seize and utilise the said materials or any part thereof in the
completion of the said works on behalf of the Contractor in
accordance with the provisions in that behalf contained in the
said agreement debiting the Contractor with the actual cost of
effecting such completion and the amount due in respect of
advances under these presents and crediting the contractor with
the value of work done as if he had carried it out in accordance
with the said agreement and at the rates thereby provided. If the
balance is against the Contractor he is to pay the same to the
Government on demand.

70
 BOOK OF FORMS

(b) Remove and sell by public auction the seized materials or any part
thereof and out of the moneys arising from the sale retain all the
sums aforesaid repayable or payable to the Government under these
presents and pay over the surplus (if any) to the Contractor.
(c) Deduct all or any part of the moneys owing out of the security
deposit or any sum due to the Contractor under the agreement.
(9) That except in the event of such default on the part of the Contractor
as aforesaid interest on the said advance shall not be payable.
(10) That in the event of any conflict between the provisions of these
presents and the said agreement the provisions of these presents
shall prevail and in the event of any dispute or difference arising
over the construction or effects of these presents the settlement of
which has not been herein before expressly provided for the same
shall be referred to the Government Arbitrator whose decision shall
be final and the provision of the Indian Arbitration Act for the time
being in force shall apply to any such reference.
In witness whereof the said *…………………………………and
†……………………………….. by the order and under the direction of
the Governor have hereunto set their respective hands the day and
year first above written.
Signed, sealed and delivered by…………………………………
the said contractor in the presence of witnesses:
Signature………………………………………
(1) Name……………………………..…………….
Address……………...…………………………..

Signature………………………………………
(2) Name……………………………..…………….
Address…………..…….………………………..

71
 BOOK OF FORMS

Signed by ………………………………………………………….
for and on behalf of the Governor in the presence of witnesses:

Signature………………………………………
(1) Name……………………………..…………….
Address…………..……………….……………..

Signature………………………………………
(2) Name………………..………………………….
Address………..…………….…………………..

* Contractor’s name.
† Name and designation.

72
 BOOK OF FORMS

FORM 24
HAND RECEIPT
(Referred to in paras 10.2.16 and 10.2.21)
(To be used as a simple form of voucher for all miscellaneous payments and
advances for which none of the special Forms 22 and 23 are suitable)
Cash Book Voucher No………………………dated…………………………
(1) Pay by Cheque* Rupees …………………to……………………….
Cash
(2) Paid by me † ………………………………………………………………………
Received from the Sub-divisional Officer-in-charge of……………………….
the sum of ( ……..) Rupees……………………………………………………

Name of work ‡ or purpose for which payment is made. Mp

…………………………………….......................................chargeable to the
work………………………………………………………………………………..
Date………………………….. (Amount in vernacular)

Signature of payee Stamp

Witness……………………………….
For use in Divisional Office For use in Accountant
Sub-divisional General’s Office
Checked Audited Reviewed

Accounts Clerk/Divisional Accountant Auditor Superintendent Gazetted

Officer
* The Officer authorising payment should initial and date the pay order after scoring out the
word ‘cheque’ or ‘cash’ as the case may be.
† The person actually making the payment should initial and date payment certificate (2).
‡ In the case of works the accounts of which are kept by sub-head the amount chargeable to
each sub-head should be specified by the disbursing officer.
(Payment should be attested by some known person when the payee’s acknowledgement is
given by a mark, seal or thumb impression.)

73
 FORM 25
PAY BILL OF WORK CHARGED ESTABLISHMENT
Kerala……………………….Department……………………….Division
Name of section……………………………. Bill for the month of……………………

Period

Rank Name Rate Amount

From To

Net amount due

Serial No.
Reference to
sanction and
name of work to
which chargeable
Deduction (Fines,
absence, short
out-turns, etc.)

Reference to
schedule docket
Dated initials of
the Officer making
payment

Dated
acknowledgement
of payee

1 2 3 4 5 6 7 8 9 10 11 12 13
. P. . P. . P. . P.

74
Total ..
BOOK OF FORMS

1. Certified that all persons for whom wages have been drawn in this bill were on duty during the periods shown against their
names, each man being employed on the work and on duties for which his appointment was sanctioned and his pay is charged.
No person is employed in offices doing purely clerical, drawing, tracing or similar work.
2. Certified also that the wages of every person actually employed during the month have been claimed in this bill.
Pay Rupees (……)………………………………………
Dated……………………………..Signature…………………………
Assistant Engineer
Certified that the amount claimed in this bill have been disbursed to the persons named in the Acquittance Roll in my presence
and their acquittance obtained.
Checked and entered…………………………… Signature and rank of disburser
Dated signature of the Divisional Accountant
Remarks: Executive Engineer
 BOOK OF FORMS

FORM 26
PETTY WORKS REQUISITION AND ACCOUNT
[Referred to in paras 10.2.6 (h) and 10.5.2]
(To be used for works and repairs not likely to cost more than 2, 500).
Requisition on the Divisional Officer, ……………..........………………………
Division …………………………, for…………………. (H.E. name of work)

Part I - Requisition

The undersigned wishes to have the following petty works carried out with
as little delay as possible.

……………………………….. (Here enter the name of work).

Dated…………20……… (Signature and Designation of the

Officer by whom requisition is made.)

Part II - Report of the Public Works Officer and Estimated Cost

(Report)

.................................................................................................................................
.................................................................................................................................
(Here state the necessity for the work).
Rough estimate of probable cost

Description of work Quantity Rate Unit Amount Remarks

. P. . P.

Total ..

75
 BOOK OF FORMS

FORM 26 – (Contd.)
Major Head……………Minor Head………………Detailed Head………………
Date…….20………..
Signature and Designation.
Sanctioned.
Date……..20……….. Signature of Divisional Officer
Accepted.
Date…….20……….. Signature and Designation
of responsible Civil Officer.
Part III - Summary of charges
Total of Initials of
Suspense account*
Cash book voucher
or transfer entry
Brief particulars

Sub-divisional
book item No.

Final charges

Accountant
The month

Up-to-date

Divisional
Officer
Total

. P.

Grand total

(* To be operated when necessary.)

The work was completed on………………
Signature of Sub-divisional Officer.
Checked and found correct.
Signature of Divisional Accountant.
Remarks of Divisional Officer for passing excess.
Signature of Divisional Officer

76
 FORM 27
WORKS ABSTRACT ‘A’ FOR MAJOR WORKS
(Referred to in paras 10.5.1 and 10.5.23)
Division……….…………..
Sub-division………………
Month………….………….
Name of work……..………
Detail of up-to-date progress*

Reference to last Sub-heads

Source from which

77
progress is taken Running Account Bill
(quoting page and book or other voucher
No. of Measurement 1 2 3
BOOK OF FORMS

Book) No. Date

Total
* Only quantities which have been actually measured and paid for on bills included in the Accounts should be
taken into this statement.
 FORM 27– (Contd.)
Name of Work………....…… To be used when outlay is
Authority………....………... recorded by sub-heads

From what Sub-heads Suspense Accounts

source posted
Contractors

Brief
Total cost

particulars

Purchases

Materials
Labourers

Secured advances

C. B. V. or T. E. item No.
Other transactions/
Advance Payments

78
. P. . P. . P. . P. . P. . P. . P. . P. . P. . P. . P. . P. . P. . P. . P.
BOOK OF FORMS
 BOOK OF FORMS

FORM 27 – (Concld.)
DETAIL OF CONTRACTOR’S CLOSING BALANCE
Reference to last
Closing balance

* Explanation of non-
running account bill

Name of
contractor

transactions
Voucher No.

adjustment
advances
payments
Advance

Secured

Other
Date

. P.

Total
The closing balance under the Suspense heads “Purchases” “Labourers” as arrived
at within has been compared with the connected records of outstanding liabilities
and unpaid wages for this work and found correct.
The work is still in progress. †
(Dated initials of Sub-divisional Officer)
* As a rule, reasons for delay should be recorded if an item is not cleared within the
three months.
† If the work was completed during the month, the fact should be stated within a
explanation of the steps taken to close the accounts of the work.
Certificate by Divisional Accountant
This abstract and state of progress have been checked under my supervision. I have
personally compared all the items in the “Detail of Contractors” “Closing balances”
with the Contractor’s Ledger and the items in the suspense account “Purchases” with
those in the Register of outstanding liabilities and found them correct.
(Dated initials of Divisional Officer)
Remarks by Divisional Officer
(This Divisional Officer will note here whether he had examined the work, counted
materials or checked measurements and make any other remarks in respect of the
execution of the work or of state of account as he may consider necessary).
(Dated initials of Divisional Officer)

79
 BOOK OF FORMS

FORM 28
WORKS ABSTRACT ‘B’ FOR MINOR WORKS
(Referred to in paras 10.5.1, 10.5.3, 10.5.13, and 10.5.23)
Division: Folio in register of works:
Sub-division: Item in schedule of expenditure
Name of work: Schedule of docket:
Authority:
Month:
From what source
Suspense head
posted
adjustment book
page, or Voucher
Brief particulars

tions/ advance
Voucher No. or

Other transac-
Final charges
Cash Book

Purchases

Labourers

Total cost
payments
advance
Secured
No.

Estimate
No. . .

Expenditure
to end of . .

Month’s
transactions. .

Total ..

Total to end
of ..

80
 BOOK OF FORMS

FORM 28 – (Concld.)
REFERENCE TO MEASUREMENTS
(A reference to any recorded measurements should be entered here)
Details of Contractor’s closing balance
Reference to last
running account bill Closing balance

* Explanation of
non-adjustment
Name of

transactions/
Voucher No.

contractor

payments
advance
Secured

advance
Other
Date

1 2 3 4 5 6

Total ..
The closing balance under the Suspense heads “Purchases” “Labourers” as arrived at
overleaf has been compared with the connected record of outstanding liabilities and
unpaid wages for work and found correct.
† The work is still in progress.
(Dated initials of Sub-divisional Officer)
* As a rule, reasons for delay should be recorded if an item is not cleared within three
months.
† If the work was completed during the month, the fact should be stated with an
explanation of the steps taken to close the accounts of the work.
Certificate by Divisional Accountant
This abstract has been checked under my supervision. I have compared personally all
the items in the “Detail of Contractors” “Closing Balances” with the Contractor’s
Ledger and the items in the suspense account “Purchases” with those in the Register
of outstanding liabilities and found them correct.
(Dated initials of Divisional Accountant)

Remarks by Divisional Officer

(This Divisional Officer should note here whether he has examined the works, counted
materials or checked measurements and make any other remarks in respect of the
execution of the work or the state of account as he may consider necessary).
(Dated initials of Divisional Officer)

81
 BOOK OF FORMS

FORM 29
REPORT OF VERIFICATION OF UNUSED BALANCES
OF MATERIALS-AT-SITE
(Referred to in paras 10.3.15 and 10.3.18)
Description of materials Cement Steel Etc.
1. Balance as per Col.14 of Form 31
2. Actual balance as verified
3. Difference (+) excess
(-) less
4. Explanation for the difference
5. Action taken for adjustment of the difference
as per line 3 and for the disposal of the balance
(if the work has been completed ) as per line 2
Certificate
1. Certified that the quantities of the actual balances recorded against line 7 are the results
of verification made by me on ……………………….
2. Certified that the balance of materials- at- site of this work were verified by me on
………………………. and that the necessary report in this form was submitted to the
Divisional Officer in this office No. ….. dated…….
3. The balances of unused materials were not verified at any time during the year
……………….. as the accounts of this work are expected to be closed within three
months.
4. The balances of unused materials were not verified at any time during the year
……………….. as work was not under construction prior to …………………of that
year.
5. All modifications of the original estimate involving changes in the estimated quantity of
the principal items used have been recorded and the requisite sanction quoted to the
change.
Note. — The certificates not applicable to the case should be scored out.
Checked
Divisional Accountant (Signature of the Sub-divisional Officer)
Date…………..…. Date……….....…….
Divisional Officer’s order on the above proposals.
(Signature of the Divisional Officer)
Date……….…...….

82
 FORM 31
REGISTER OF MATERIALS AT-SITE ACCOUNTS
(Referred to in para 10.3.18)
1. Division……………………………….
2. Sub-division…………………………...
3. Section ………………………………..
4. Name of work…………………………
5. Month…………………………………

Opening balance April*

Estimated
requirements

83
Balance
(12-13)

Balances
Remarks

Total
receipts

Reference to measure-
ment book or other
record
Total
issues
Total issues
to end of
month (Col.
8+11)

Issues
Total receipts
to end of
month (Col.
7+10)

Receipts
Issue
BOOK OF FORMS

Item No.
Description of materials
Qty. Unit Qty. Qty. Qty. Qty. Qty. Qty. Qty. Qty.
rate
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15
. P.

* Similar columns should be opened for each of the months May to March and March supplemental.
Checked Checked
Sub-divisional Clerk Sub-divisional Officer Divisional Accountant Executive Engineer
………….Sub-division ………….Sub-division …………. Division …………. Division
 BOOK OF FORMS

FORM 31 (A)
ACCOUNT OF MATERIALS ISSUED TO CONTRACTORS
(Referred to in para 10.3.6)
Division…………………..
Sub-division………………
Name of work………………………

Dated initials of

token of check
Accountant in
Sub-divisional

Dated initials
of Divisional
Total issues to the work

Officer
Description
of materials

Unit

Estimated
requirements
(quantities)

1 2 3 4 5 6 7
Balance B/F
to end of
March

April 20………
Progressive

Sub-divisional Officer,
……..…........….Sub-division .

84
 BOOK OF FORMS

FORM 34
REGISTER SHOWING THE CLEARANCE OF THE
SUSPENSE HEAD “MATERIALS”
(Referred to in para 10.3.19.)
Division……………… Name of work…………
Sub-division………….
I - Statement showing the quantities and value of
materials used in construction *
Name of the sub-
head of the work

Description
of materials

Total value
Quantity
executed

Cement

Steel
Unit Ton Ton
Rate
Quantity/
Value
Brick works
Pucca Masonry
* Total used in construction.
The quantity used in construction should be calculated on the basis of work executed,
such authorised formulae being adopted for the purpose as may be in use locally.
II - Statement showing the adjustment of surpluses/ deficits
1. Quantities issued as per column 13
of register of materials-at-site
account (Form 31)
2. Quantities used as per Part I of this register
3. Difference (+) Excess issue
(-) Less issue
4. Explanation of differences.
Certified that the quantities of the various items shown in the above statement have been
worked out as accurately as possible on the basis of the quantities of the work actually
done.
Sub-divisional Officer,
Executive Engineer,
…….…………. Division.
Order of the
Divisional Officer.

85
 FORM 34 - (Concld.)
III. STATEMENT SHOWING THE DISPOSAL OF MATERIALS REMAINING UNUSED AS PER
MATERIALS-AT-SITE ACCOUNTS

Description Total Total value to be adjusted

Quantity If debited to other

accounts
How disposed of
Value
(with reference to Total
authority)
Month of
Amount
adjustment

86
Head of account to be debited

If debited to sub-head
of this work
Divisional Accountant’s
dated initials
BOOK OF FORMS

Transferred to S.D.O.

...... .......…….Sub-Dn.

Sold by auction

Loss debitable to
sub-head

Total
 BOOK OF FORMS

FORM 36
OUT-TURN STATEMENT OF MANUFACTURE
(Referred to in para 12.3.2)
Name of manufacture….....…………Site………........………Season……….......……….
Authority…………………………….Name of work…………………………………........

Actual out-turn (quantities and values)

Estimated
Name of articles out-turn To end of During the
manufactured (quantities

Remarks
previous month* Total
and values)* month*
1 2 3 4 5 6

Total values
* The values should be entered in red ink just below the quantities.
This should be attached to the Work Abstract for the operations.

Date……………..20………… Sub-divisional Officer

87
 FORM 37
WORK SLIP
(Referred to in para 10.6.3)
Division………………………… Name of work…………………………
Month…………………………..

Probable cost of work

As executed remaining to be done and
As in estimate
value of work already done
but not brought to account
Sub-heads
Actual cost Probable

88
Rate Cost Rate Rate
to date cost
Explanations of deviations,
excess etc.

Approximate
quantity

Quantity
Quantity
BOOK OF FORMS

1 2 3 4 5 6 7 8 9 10 11
. P. . P. . P. . P. . P.
 Total charges Probable further
Total of estimate .. against final expenditure - A
heads

Add—Suspense Accounts—
,, Materials .. .. ..
,, Purchase .. .. ..
,, Secured Advance .. .. ..
,, Contractors—Other
Transactions /
Advance Payments .. .. ..

89
,, Labourers .. .. ..
Total booked outlay to date ..
Probable further expenditure as in entry A above ..
BOOK OF FORMS

Total ..
Deduct –Suspense accounts recoverable ..

Ultimate anticipated expenditure on the work ..

Work commenced in -
Present state of progress in general terms.
Divisional Accountant. Divisional Officer,
Date……………..20……….. Date………..……20……….
 BOOK OF FORMS

FORM
REGISTER OF WORKS ‘A’
(Referred to in para
Name of work…............…………… Authority .....................................

Sub-heads
costing
................
Month and below

Amt Amt Amt Amt Amt Amt Amt Amt

Quantity

Quantity
Quantity
Quantity

Quantity

Quantity
Quantity
Quantity

. P. . P. . P. . P. . P. . P. . P. . P.
..
Estimate No.of
Expenditure to end of . .
previous year brought
forward (if any)
April 20 ..

Total ..

Rate of cost ..
May 20 ..

Total ..

Rate of cost ..
June 20 ..

Total ..

Rate of cost ..
July 20 ..

Total ..

Rate of cost ..
August 20 ..
Total ..

Rate of cost ..
September 20 ..
Total ..
Rate of cost ..
October 20 ..
Total ..

90
 BOOK OF FORMS

38
FOR MAJOR WORKS
10.6.1 to 10.6.11)
Appropriation for the year ...............................

Additional

Other transactions/
Dated initials of

advance payments
Petty charge for

Secured advances
the Executive
supervision and materials issued Engineer to
Contingencies to contractor transactions of
Purchases

Total cost
Materials
direct to works the month

Labour
Amt Amt Amt Amt Amt Amt Amt Amt
Quantity
Quantity

. P. . P. . P. . P. . P. . P. . P. . P.

91
 BOOK OF FORMS

FORM 38

Sub-heads
costing
.................
Month and below

Amt Amt Amt Amt Amt Amt Amt Amt

Quantity

Quantity
Quantity
Quantity

Quantity

Quantity
Quantity
Quantity

. P. . P. . P. . P. . P. . P. . P. . P.

Rate of cost ..

November 20 ..

Total ..

Rate of cost ..
..
December 20

Total ..

Rate of cost ..
January 20 ..

Total ..

Rate of cost ..
..
February 20

Total ..

Rate of cost ..
March 20 ..

Total ..

Rate of cost ..
March Supplementary . .

Total ..

Rate of cost ..

92
 BOOK OF FORMS

- (Concld)

Other transactions/
Additional Dated initials of

advance payments
Petty charge for

Secured advances
the Executive
supervision and materials issued Engineer to
contingencies to contractor transactions of
Purchases

Total cost
Materials
direct to works the month

Labour
Amt Amt Amt Amt Amt Amt Amt Amt
Quantity
Quantity

. P. . P. . P. . P. . P. . P. . P. . P.

93
 FORM 39
REGISTER OF WORKS ‘B’ FOR MINOR WORKS
(Referred to in paras 10.6.1. to 10.6.11.)

Name of work and authority

Estimate

Appropriation for the year

Dated initials of
Suspense

94
Months, etc. Total value of Divisional Officer
accounts Total charges
work done to transaction of
the month
BOOK OF FORMS

`. P. `. P. `. P.
Expenditure of previous years
brought forward if any ..

April 20….. ..

Total ..

May 20….. ..

Total ..
 FORM 39 - (Concld.)
June 20….. ..
Total ..
July 20….. ..
Total ..
August 20 ….. ..
Total ..
September 20 ….. ..
Total ..
October 20 ….. ..
Total ..
November 20….. ..

95
Total ..
December 20….. ..
Total ..
BOOK OF FORMS

January 20 ….. ..
Total ..
February 20….. ..
Total ..
March 20 ….. ..
Total ..

Supplementary Account ..

Total ..
 BOOK OF FORMS

FORM
REGISTER OF
(Referred to in
Name of manufacture..............................
Site .........................................................
Season ....................................................
Authority ...............................................
Operation

Months, etc.
Quantity

Quantity
Quantity

Quantity

Quantity
Quantity

Quantity
Amt Amt Amt Amt Amt Amt Amt

Estimate No. `. P. `. P. `. P. `. P. `. P. `. P. `. P.
Brought forward
from previous year ..

April ..
Total ..
Rate ..
May ..
Total ..
Rate ..

June ..
Total ..
Rate ..

July ..
Total ..
Rate ..

August ..
Total ..
Rate ..

September ..
Total ..
Rate ..

96
 BOOK OF FORMS

40
MANUFACTURE
para 12.1.3.)

Appropriation for the year ` ...............................

Folio No ...............................................................

Out-turn

Dated initials of
Balance at debit Divisional Officer
Quantity

Quantity
Quantity

Total cost or credit of

Amt Amt Amt against transactions
manufacture of the month

`. P. `. P. `. P. `. P.

97
 BOOK OF FORMS

FORM

Operation

Months, etc.

Quantity

Quantity

Quantity
Quantity

Quantity

Quantity
Quantity

Amt Amt Amt Amt Amt Amt Amt

Estimate No. `. P. `. P. `. P. `. P. `. P. `. P. `. P.

October ..

Total ..
Rate ..
November ..
Total ..
Rate ..

December ..

Total ..
Rate ..

January ..

Total ..
Rate ..

February ..

Total ..
Rate ..

March ..

Total ..
Rate ..

Supplementary
Account ..

Total ..
Rate ..

98
 BOOK OF FORMS

40 - (Concld)

Out-turn

Dated initials of
Balance at debit Divisional Officer
Quantity

Quantity
Quantity

Total cost or credit of

Amt Amt Amt against transactions
manufacture of the month

`. P. `. P. `. P. `. P.

99
 FORM 41
CONTRACTORS’ LEDGER
(Referred to in paras 10.7.1 to 10.7.9)
Name of contractor…………………………..

Particulars of bill or Net transactions detailed

voucher by suspense heads Gross transaction

† Name of work or
“Other Total value
Serial no. “Secured account (in red ink)
Transactions/ of work or
of a Advances” Advanced and particulars of
Debits Credits supplies
Date No. running
+ = Debits payments” transactions
account - = Credits + = Debits

100
bill E* - = Credits
Remarks

G* H* F* A*
BOOK OF FORMS

1 2 3 4 5 6 7 8 9 10
`. P. `. P. `. P. `. P. `. P.

* These letters indicate in respect of each Running Account Bill the corresponding entries in form 23.
† If these are several contracts in connection with a work or account, the transactions relating to each should be
distinguished preferably by quoting the number and date of agreement or work order.
 BOOK OF FORMS

FORM 42
DETAILED COMPLETION REPORT
Division…………………….
Name of work…………………………………
Amount of estimate…………………………..
Expenditure…………………………………..
Difference…………………………………….
Percentage of excess…………………………
Date of commencement……………………..
Date of completion…………………………..
Forwarded to the………………………….....
Explanation of differences
Notes
1. This form should be submitted to the Divisional Officer after submission of
the accounts of the month in which the work is reported to be completed.
2. The entries in the completion report must accord with the closing entries in
the Register of Works, and the last schedule docket submitted to the
Divisional Officer.
3. In the case of contribution works proposals should be submitted as to
disposal of the unexpended balance, if any, of the deposit amount.
4. When the Divisional Officer considers that narrative report of the work would
be useful and interesting from any special feature, difficulty or failure during
the progress of the work, he should sent one with this form.

101
 FORM 42 - (Contd.)
DETAILED COMPLETION REPORT
(Referred to in para 10.6.11)
Name of work………………………
Major Head…………………………
Minor Head………………………… Reference to last schedule docket submitted……………..
Detailed head of classification……… Authority……………………….....………………………….

As estimated As executed *Difference

Sub-heads
of estimate

102
Rate
Rate
Amount
Reference to paragraphs
overleaf explaining
differences (a)

Amount
Quantity
Quantity

Rate
Amount

Quantity
BOOK OF FORMS

1 2 3 4 5 6 7 8 9 10 11
`. P. `. P. `. P. `. P. `. P. `. P.

Total carried
over
 FORM 42 - (Concld.)

As estimated As executed *Difference

Sub-heads
of estimate

Rate
Reference to paragraphs
overleaf explaining
differences (a)

Rate

Quantity
Rate

Quantity
Amount

Amount
Amount
Quantity
1 2 3 4 5 6 7 8 9 10 11
`. P. `. P. `. P. `. P. `. P. `. P.

103
BOOK OF FORMS

Total

Dated the
Divisional Officer
* Excess to be entered in red ink; savings in black ink.
(a) If the explanation can be made sufficiently short to be put in this column, it should be done. If not, a reference
letter or number should be given and the explanation with the same reference letter or figure given overleaf.
For petty differences no explanation is required.
 FORM 43
COMPLETION STATEMENT OF WORKS AND REPAIRS
(Referred to in para 10.6.11)
Completion statement of works and repairs completed during the month of……………………..the outlay on which
has not been recorded by sub-heads and the actual expenditure on which is in excess of the sanctioned estimate by
the amount greater than that which the Divisional Officer is empowered to pass.

Sanction
Names of works
grouped under major, Amount of Percentage
estimate Expenditure Excess* of excess*
minor and detailed Authority No. Date
heads of classification

Item No.
Remarks

104
1 2 3 4 5 6 7 8 9 10
BOOK OF FORMS

`. P. `. P. `. P.

Dated ………………….. Divisional Officer

…………………………..Division
* In cases in which the completion statement is utilised instead of a revised estimate under paragraph 198 of the
Kerala Public Works Department Code sufficient details must be given if the excess is more than 5 per cent.
BOOK OF FORMS

105
 BOOK OF FORMS

FORM
REGISTER OF
(Referred to in paras 9.5.1,
Major Head........................................

Reference Item
to voucher No. Particulars † † † † † † † †
No.

1 2 3 4 5 6 7 8
`. P. `. P. `. P. `. P. `. P. `. P. `. P. `. P.
Amount
brought
forward from ..
last month

Transactions
of the month ..

Total for
the month ..

Total up-to-
date carried
over to the ..
following
month

* To be used only in respect of projects for which Capital and Revenue Accounts are kept.
† These columns are intended for the Minor Heads (and detailed heads, if any) subordinate to the
‡ The form is also used for maintaining the detailed accounts of (1) Refunds of Revenue and (2)

106
 BOOK OF FORMS

44
REVENUE REALISED
9.5.3 and 22.4.4)
* Name of system ...............................................

Recoveries of expenditure

Miscella-
† ‡ Establish- Tools and neous
Total
ment Plant Other
recoveries recoveries recoveries

9 10 11 12 13 14 15
`. P. `. P. `. P. `. P. `. P. `. P. `. P.

Deduct
Net
refunds

`. P. `. P.

Major Head concerned.

Receipts and Recoveries on Capital Account.

Divisional Accountant Divisional Officer

107
 FORM 44A
SCHEDULE OF (I) REVENUE REALISED.
(II) REFUNDS OF REVENUE.
(III) RECEIPTS AND RECOVERIES ON CAPITAL ACCOUNT.
(Referred to in para 22.4.15)
Division…………………….............
Major Head………………………… Name of system………………………
Minor heads (and
detailed heads) Recoveries of expenditure

Establish- Tools and Other

Plant
Total

ment recoveries
Miscellaneous

108
`. P. `. P. `. P. `. P. `. P. `. P. `. P. `. P. `. P.
1. Amount brought
BOOK OF FORMS

forward from the

last month ..
2. Amount pertaining
to this month ..
3. Total for the month ..
4. Deduct refunds ..
5. Net up-to-date
carried over to the
following month ..

Divisional Accountant.
 BOOK OF FORMS

FORM 45
STATEMENT OF RENTS RECOVERABLE IN CASH OR BY
DEDUCTION FROM PAY BILLS
(Referred to in paras 9.3.4 to 9.3.7)
Name of Division……………………. Name of Canal, etc……………………..
Major head to be credited…………...........………….

To be filled in by the Treasury

Name, rank and office of occupant

or other disbursing officer

Amount due to end of ……….
allowances as known to the
with rates of his pay and
Register No. of building

changes in the rates of

Remarks with date and

emoluments shown in
other particulars of
Amount recovered
Divisional Officer
Name of building

during 20……..

column 3
20……

1 2 3 4 5 6
`. P. `. P.

Forwarded to the…………………………. (Treasury or other disbursing

officer) with reference to Article 16 of Kerala Financial Code (Volume I) and
paragraph 9.3.4 of the Kerala Public Works Account Code.
Dated…………. Divisional Officer.
Completed and returned to the Officer-in-charge…………………………
Division.
Certified that the pay and allowances of the tenants named herein remained
uncharged during the month, and that no arrears of emoluments were paid to
them during the previous month except as indicated in column 6.
Dated…………. Treasury or other Disbursing Officer.

109
 BOOK OF FORMS

FORM
REGISTER OF RENTS OF
(Referred to in paras 9.3.7,
By whom occupied Standard rent April 20.....
Registered No. of building

(including class and name

Arrears from last year

Particulars of property

Pay and allowances

Name, rank and office
in case of buildings)

*Realisations
Assessments
Authority

Balance
Rate
or land

`. `. P. `. P. `. P. `. P. `. P.

Total ..

Dated initials of the

Dated initials of the
ABSTRACT OF
Rent of Other Rent of
Recoveries how effected Total
buildings rents buildings

* C Cash realised in the division ..

A Recoveries by other disbursing officers ..
adjusted in the divisional accounts
* T Recoveries at treasuries in the same
circle of account adjustable in the ..
Accountant- General’s Office

Total ..

* The entry made in this column under each month should be made in black ink and underneath
........................ of Form ......................................................
If there be any items of minus realisation rule below paragraph 9.5.6 of the K.P.W.A. Code during
i.e. (1) Gross and (2) Deduct refunds, so as to facilitate the posting of the Register of Refunds of

110
 BOOK OF FORMS

46
BUILDINGS AND LANDS
9.3.8, 9.5.3 and 9.5.6)
May 20..... March 20..... Supply

*Realisations

*Realisations
*Realisations

Assessments
Assessments

Assessments

Remarks
Balance

Balance
Balance

`. P. `. P. `. P. `. P. `. P. `. P. `. P. `. P. `. P.

from 7th September,

(a) Arrears of pay

General’s Pay Slip

No ............ dated
Accountant

5th May
Divisional Accountant .............................
Divisional Officer ...................................
TOTAL REALISATIONS
Other Rent of Other Rent of Other
Total Total Total
rents buildings rents buildings rents

it be noted, in ink of another colour, amount realised during the year up-to-date; see column

a month, the figures to be entered against, “C”, “A” and “T” should be divided into 2 items each,
Revenue (paragraph 9.5.1 of the K.P.W.A. Code).

111
 BOOK OF FORMS

FORM 47
CONSOLIDATED TREASURY RECEIPT

(Referred to in para 22.3.2)

………………………………….Treasury

RECEIVED from the officer-in-charge of…………………………………….

Division, the sum of Rupees in words…………………………………….. for
credit to the Public Works Department, during …………… 20……………

` in figures…………….

Certified that the amount for which the C.T.R. is furnished agrees with the
amount credited in the Treasury Accounts except for the difference of
`………………which is explained below:

(a) `…………………….. difference shown in the previous month since

adjusted in the Treasury Accounts in this month.

(b) `……………………... under reconciliation and will be adjusted in the

next month’s accounts.

Dated the…………20……. Treasury Officer.

112
 FORM 48
SCHEDULE OF MONTHLY SETTLEMENT WITH TREASURIES
(Referred to in para 22.3.3 and 22.3.4.)
Part I
Cash remitted and acknowledged

Treasury
Treasury
Treasury

Treasury
Treasury
Treasury
Treasury
Treasury
Total

Treasury
2 3 4 5 6 7 8 9 10 11
`. P. `. P. `. P. `. P. `. P. `. P. `. P. `. P. `. P. `. P.
1. Difference brought over

113
as per line 5 of last
month’s memo
2. Cash remitted during the
BOOK OF FORMS

month as per Schedule of

Debits to Remittance
3. Total ..
4. Amounts acknowledged
by the treasuries as per
consolidated receipts
attached
5. Difference as explained
below
 FORM 48 - (Contd.)
ANALYSIS OF THE DIFFERENCE AS PER LINE 5

Treasury

Treasury
Treasury
Treasury
Treasury
Treasury
Total

Treasury
Treasury
Treasury
2 3 4 5 6 7 8 9 10 11
`. P. `. P. `. P. `. P. `. P. `. P. `. P. `. P. `. P. `. P.

* A - Received by treasuries but

114
not taken in the Divisional
Accounts of the month
BOOK OF FORMS

**B - Remitted into the treasuries

but misclassified etc., in the
accounts of the treasury

*(1) Full details by chalan should be furnished either on the back of the Schedule or in the form of a separate
statement attached to the Schedule.

**(2) Action taken to rectify misclassification should be furnished.

 FORM 48 - (Contd.)
PART II
CHEQUES ISSUED AND PAID

Treasury

Treasury
Treasury
Treasury

Treasury
Total

Treasury
Treasury
Treasury

Treasury
1 2 3 4 5 6 7 8 9 10 11
`. P. `. P. `. P. `. P. `. P. `. P. `. P. `. P. `. P. `. P.

1. Difference as per the line 5 of

115
previous month’s memo
2. Cheques issued during the
BOOK OF FORMS

month (as per Schedule of

Credits to Remittance)

3. Total ..

4. Cheques cashed as per pass

books vide Treasury Officers’
certificates of issues (attached)

5. Difference (detailed below)

 FORM 48 - (Concld.)
DETAILS OF DIFFERENCES*

Particulars of cheques Particulars of cheques

Amount Amount

No. Date No. Date

1 2 3 4
`. P. `. P.
Uncashed
cheques

116
Total of uncashed cheques. Deduct
BOOK OF FORMS

total of cheques as per last column

Net difference

* The difference relating to each Treasury should be detailed in the manner indicated. Action taken to renew
uncurrent cheques and cheques remaining uncashed for over one year should be specified.
Action taken to rectify differences due to misclassification should also be furnished.
Divisional Officer.
 BOOK OF FORMS

FORM 49
CHEQUE
REGISTER OF RECEIPT BOOKS
(Referred to in paras 6.7.1. to 6.7.9.)
Division:
Sub-division:

vide paragraph 6.7.8. (b) of the

Date of return of sub-divisional
receipt books [when necessary,

of the Divisional Accountant

when recording the counterfoils
of used cheque books in the
K.P.W.A. Code] or dated initials
Date of receipt of counterfoils

Dated initials of the Divisional

Accountant in token of
examination under paragraph
Date of B the first entry in the

Date of B the last entry in the

6.7.8. of the K.P.W.A. Code

Designation
of officer
Number of book

Division Office
using it
of the books
Cash books
Cash books

1 2 3 4 5 6 7

1. Temporary Receipt Books should also be entered in this register, separate folios
being adopted for them.
2. Column 3 and 4 should be filled in by the Divisional Accountant whenever on
examining a cash book it is noticed that a cheque book or receipt book has
been brought into use for the first time.
3. The prompt submission of the counterfoils of used cheque and receipt books for
check in the Divisional Office should be watched through this register.

117
 BOOK OF FORMS

FORM 50
TRANSFER ENTRY ORDER
(Referred to in para 8.1.2. to 8.1.7.)
No…………………… Dated………………20………
Adjusted in the accounts for……………………………..
Vide Transfer Entry book, Item No…………………….

Debits Credits
*Particulars of the
transaction with Name of Name of
reasons for the work or work or
Amount Amount
proposed adjustment head of head of
account account
1 2 3 4 5
`. P. `. P.

Divisional Accountant (Countersigned)

Date………………….. Divisional Officer
Date…………………
Officer initialing the Transfer Entry
* A transfer entry should set forth such explanation of the correction or adjustment
proposed to be made as would establish clearly the correctness and necessity
of the entry. In cases of corrections involving a reduction in the charges against
the estimate of a work not only should full particulars of the vouchers and
accounts in which the erroneous charges originally appeared be specified but
also the circumstances in which the charges were wrongly allocated under the
estimate for the work should be set forth clearly. It is not sufficient to state that
the charges were previously classified erroneously.
For use in Accountant General’s Office
Audited Reviewed
Auditor Superintendent Gazetted Officer

118
 FORM 51
TRANSFER ENTRY BOOK FOR…………..20……….
(Referred to in para 8.1.6. and 8.1.7.)
Division………………
Sub-division………….

Debits Credits
Dated
Item initials of
Date (1) Particulars of Head of Head of
No. Divisional
each transaction Account (with Amount Account (with Amount
Accountant
name of work) name of work)
1 2 3 4 5 6 7 8
`. P. `. P.

119
BOOK OF FORMS

1. Authority should be quoted in all case, e.g., No. and date of Transfer Entry Order, or of advice and acceptance
of transfer. In cases falling under Note 1 below paragraph 8.1.2 of the K.P.W.A. Code, it will suffice if the
Divisional Officer initials the entry in this column.
2. The total of the debits and credits against each item should agree with one another.

Dated initials of the Divisional Accountant Dated initials of the Divisional Officer.
 FORM 54
REGISTER OF TRANSFERS AWAITED
(Referred to in para 5.3.4.)
For the year 20……….
Division………………
Sub-division………….

Reference to adjustment

Particulars
Month in
Amount
which
adjusted
adjusted
Remarks

Probable date of
adjustment

Estimated amount*
Dated initials of
Divisional Accountant

Reference to
correspondence, etc.
Name of work or head
of account
Dated initials of
Divisional Accountant

120
1 2 3 4 5 6 7 8 9 10
BOOK OF FORMS

`. P. `. P.

* Sums credited to the division should be entered in column 4 as minus figures.

 FORM 55
REGISTER OF SANCTIONS TO FIXED CHARGES
(Referred to in para 22.2.6.)
For the year 20……….

Amounts paid for each months

Sanctioned scale (a)
April (b) May (b) June (b) And
Month (b)
so on

Amount Amount Amount

(d)

Amount per
mensem
Reference
to Voucher

Reference to sanction
with period for which
the sanction has been
accorded
Reference to
Voucher (c)
Reference
to Voucher

Name of
appointment
No.

Rate
1 2 3 4 5 6 7 8 9 10 11 12

121
`. P. `. P. `. P.
BOOK OF FORMS

a. Each entry of sanction should be initialled and dated by the Divisional Accountant
b. Name of the month for which wages have been earned.
c. Entries should be made briefly, e.g. voucher 24 for July will be entered as 24 -7.
d. Amount paid should be entered in black ink, and unpaid amounts or fines in red ink, the entries for fine being
distinguished by the letter F. Subsequent payments of unpaid amounts should be entered underneath in black
ink, it being seen that they do not exceed the amounts available as entered in red ink. Claims for arrears not
included in the original claims for the month concerned should ordinarily not be admitted without full explanation
of the circumstances under which they were omitted.
One or more pages should be set apart for each work or account.
 FORM 56
REGISTER OF MISCELLANEOUS SANCTIONS
(Referred to in para 22.2.7.)

Note of expenditure
incurred against each
sanction from time to time
No. , date and
authority

Substance of order
Remarks

Month
Amount

No. of voucher

Item No.
Dated initials of
Divisional Accountant

Dated initials of
Divisional Accountant

Amount of sanction

122
1 2 3 4 5 6 7 8 9 10
`. P. `. P.
BOOK OF FORMS
 FORM 57
REGISTER OF DIVISIONAL ACCOUNTANT’S OBJECTIONS
(Referred to in para 4.2.7.)
Division: Sub-division:

Brief particulars of the Nature of

transaction or order of the objection Divisional Officer’s
Amount involved Order of the
Divisional Officer objected (Rules and replies with reasons
in the objection Finance
to by the Divisional for over-ruling the
orders to be Department
Accountant objection
quoted)

Item No.
`. P.

123
BOOK OF FORMS

Notes. - 1. Objections relating to transactions and orders of subordinate officers which are within the powers of the
Divisional Officer to sanction or to confirm should not be entered in this register.
2. This register will remain in the personal custody of the Divisional Accountant except when submitted
to the Divisional Officer.
3. In the month of April each year an extract from this register should be submitted to the Finance
Department of Government for review and orders and the objections entered in this register should
not be considered to have been settled till orders of the Finance Department are received and
entered in the last column of the register.
 BOOK OF FORMS

FORM 58
SCHEDULE DOCKET
(Referred to in para 22.4.2)
No………………………….. Month…….…….…....…….
Division………………..........……* Name of work or schedule…………............………
**Classification of charges……………….......................…………………………..........
cash voucher

cash voucher
Number of

Number of

Remarks
Remarks

Remarks
Amount

Amount
Amount

Particulars

`. P. `. P. Brought forward . . `. P.
Cash charges for which vouchers
are not required in audit ..
Stock ..
Transfer entry debits -
T.E. No. ..
T.E. No. ..
T.E. No. ..
Total ..
Deduct Refunds ..
‡Cash receipts -
§Transfer entry credits -
T.E. No. ..
T.E. No. ..
T.E. No. ..
Total refunds ..
Total
carried
forward
Net charges of the month ..

Divisional Accountant.
NOTE
*Full name of work as given in the estimate should be entered here in the case
of each work included in a Schedule of Works Expenditure, Form 60 or in the

124
 BOOK OF FORMS

Schedule of Deposits Works or Debits to Stock, Form 61,62 and 67. In all other
cases, the name of the schedule should be given.

**Only such particulars need be entered as are necessary to avoid errors in the
posting of charges in Schedule Dockets.

†In the case of Transfer Entry Debits the supporting vouchers if exceeding
` 100 each should also be attached, their particulars being quoted below each
entry and the amount of petty vouchers being specified in the column for
remarks. In these cases reference to the Schedule Docket or Schedule in which
the corresponding credit appears should also be given in the same column.

‡ In respect of Cash Receipts, Survey Report and Sale Account should be

attached wherever required under the rules.

§ In the case of Transfer Entry Credits a reference to the Schedule Docket in

which the corresponding debit is shown should be given in the same column.

125
 BOOK OF FORMS

FORM 59
SCHEDULE DOCKET FOR PERCENTAGE RECOVERIES
(Referred to in para 22.4.3)
Month…………20……….

Percentage Recoveries
* Name of work (i.e. full name
as given in the estimate)

Works expenditure

Tools Accounts
Establish- and Total Remarks
and audit
ment Plant
Item No.

`. P. `. P. `. P. `. P.

Total

*Non-Government works should be shown in two separate groups (1) Deposit

Works (2) Local Loan Works. Government works should be grouped by
Governments and Departments, and the name of the division or office should
be prefixed to that of the work in red ink.

Divisional Accountant. Divisional Officer.

126
 FORM 60
SCHEDULE OF WORK EXPENDITURE
(Referred to in para 22.4.2., 22.4.6. and 22.4.15.)
Division………………
Major Head, Remittance or other Account……………………………Name of month………..……………….20………
Remarks regarding action taken to
Name of works (i.e. Full
regularise the excess, and the
name as given in the
approximate amounts of liabilities in
estimate).
the accounts of works for which
Schedule N . B . – A d m i n i s t r a t i v e

Progressive
technical estimates are not yet
Docket No approval and financial
sanctioned. If this work is completed,

Sanctioned
Estimate

Allotment
sanction may be noted in
please indicate date of completion and
the red ink, when a work is
the month in which the expenditure

Total charges of
the year

Total charges of
the month

Minor and detailed

heads of classification
entered for the first time

Serial No.
Excess Excess

Total
expenditure (Month in
which expenditure last
appeared)
last appeared.
1 2 3 4 5 6 7 8 9 10
`. P. `. P. `. P. `. P. `. P.

127
Notes. – 1. Normally only those works should be included on which expenditure has been incurred during the month, in the schedule
accompanying the Monthly Accounts for September and March (Supplementary), however all the works (including those
BOOK OF FORMS

relating to works where there are no fresh transactions during the months) should be included. The Schedule for
September and March (Supplementary) should continue to include even completed work so long as there is any want of
excess over allotments, sanctioned estimates, administrative approval or financial sanction which has yet to be regularized.
2. In respect of minor works and repairs/maintenance works for which there is a lump allotment, column 8 may be filled
in only in the comprehensive schedule accompanying the Monthly Accounts for September and March (Supplementary).
3. In columns 8 and 9 the reference to the communication intimating the amount of allotment/sanctioned estimate should
also be quoted in the first month in which the expenditure appears of a revised sanction is issued.
4. The works relating to a Particular Project should be included at one place with the name of the Project as the heading. The
individual works should also be grouped under the various sanctioned appendices of the project indicating at the beginning
under a separate caption the number and the name of the sanctioned appendix.
5. The Schedules for the months of June, September, December and March should include all works relating to National
Highways and Central Road Fund executed by the Division, irrespective of whether any expenditure has been incurred
during the particular month or not.
Divisional Accountant.
 FORM 61
SCHEDULE OF DEPOSIT WORK
(Referred to in paras 16.2.2., 16.2.4., 22.4.4. and 22.4.6.)
PART I
Account of deposit works affected during the month of ………………….20……….
Division………………

Expenditure, if any
Deposits Expenditure charged to miscella-
neous P.W. Advances

128
Detailed classification
of estimate
Total charge of
the month
Remarks (If the work is
completed say so)

*Name of work with

name of depositor

Serial No.
To end of
previous month
Schedule docket number
During the
month

Total up-to-date
Up-to-date

Total up-to-date

During the month

BOOK OF FORMS

1 2 3 4 5 6 7 8 9 10 11 12
`. P. `. P. `. P. `. P. `. P. `. P. `. P.
 Net charge-
able during
the month to
P.W. Deposits
Total for A*
accounts **C *D(B-C)
affected by
the months
transactions
B
Add total for
accounts not
affected by
the month’s F
transactions, G
as per Part II
Grand Total K Deduct ‘up-
H=(F-G) ‡ L(=K-H)
to-date’ total
of accounts

129
†E
closing during
the month as
per items….
BOOK OF FORMS

Net up-to-
date total of
accounts
remaining
open at the
J close of the
month
Col. 3 - When a work is included for the first time in the schedule, the sanction should be entered in red ink in this column.
*The amount as per entries as per A and D should be entered in column 5 and 8, i.e. “Credits during month” and “Debits during month”
of the Schedule of Deposits.
**The amount as per entry C should, by a transfer entry be charged in lump sum to Miscellaneous P.W. Advances.
†The amount as per entry E should agree with entry of last month’s schedule.
‡ The amount as per entry L should agree with the closing balance of Deposits for work to be done as per column 8 of the Schedule
of Deposits.
 FORM 61-(Contd.)
PART II
Account of deposit works not affected during the month

Steps taken to adjust- (1)

Name of Total Total Expenditure Month in Unexpended balances of
work with deposits expenditure debited to which completed works and (2)
name of up-to-date Miscellaneous work was Expenditure debited to
up-to-date
depositor P.W. Advances completed Miscellaneous P.W.
up-to-date

Serial Number
Advances
1 2 3 4 5 6 7

130
`. P. `. P. `. P.
BOOK OF FORMS

Total transferred
to Part I

Divisional Accountant.
 * FORM 61- A
(See Art. 230, Note 1, Kerala Account Code, Volume III and Note 1 under para 22.4.15.,
Kerala Public Works Account Code)
Statement showing the expenditure incurred by the Public Works Department
to the end of ……………………….20…… on Deposit Works

Expenditure in excess
Name of Amount of Amount Expenditure Expenditure Unspent
of deposit debited to
work estimate of deposit during……… to the end balance at
the end Miscellaneous public
of……..

Sl.No.
Remarks

of…….. works advances

`. P. `. P. `. P. `. P. `. P.

131
BOOK OF FORMS

No………………………. Dated the……………………..20………..

Forwarded to……………………..…....…… .for information, with reference to…………….............……………………
Office of the……………………………………. Signature
Designation
*Addition G.O. (P) 540/75/Fin. dated 4-12-1975.
 FORM 62
SUSPENSE
REGISTER
DEPOSIT
Referred to in paras 13.2.5., 13.3.8. and 22.4.4.
15.5.1. and 22.4.4.
Suspense head…………
Deposit
Class………………
April 20……….. How adjusted
Month from Particulars of And so on (and other
which Opening
items (with Debits Credits for the other remarks
transaction authority where Balance of Closing months of where
dates the year balance

Item No.
necessary) the year

132
Credits Debits necessary)
1 2 3 4 5 6 7 8 9
BOOK OF FORMS

`. P. `. P. `. P. `. P.

Total ..
Col 2.— To be indicated thus: — 12 for December 1967, 1 for January 1968 and so on.
67 68
Col 5.— Score out “Credits” in the case of Miscellaneous P.W. Advances and Stock, and “Debits” in the case of purchases and
P.W. Deposits.
Col 6.— Score out “Debits” in the case of Miscellaneous P.W. Advances and Stock, and “Credits” in the case of purchases and
P.W. Deposits.
Col 9.— To be indicated thus: — “A” Paid in cash/or recovered in cash, “B” Adjusted by transfer entry, “C” Converted into
interest-bearing security, and so on, additional letters being entered with explanation at foot.
 133
1

Item No. as per register

Month from which the transactions
2

dates
3

Authority
Reference to month in which the item
4

was last affected

Particulars of items (to be groupe by
5

classes of miscellaneous P.W. advances

referred to in paragraph 13.4.1.)
Month of ………………….20……….
Division……………………………….

Opening balance
7

Debits during the month

8
Total (Columns 6-7)
PART I

9
Credits during the month

`. P. `. P. `. P. `. P.
FORM 65

Closing balance

10
`. P.
(Columns 8-9)
(Referred to in para 22.4.15.. and 22.4.16.)

Extract from the Suspense Register, Form 62

III. Losses,

11
errors, etc.
II. Expenditure

IV. Other items

I. Sales on credit

retrenchments,

How *adjusted
SCHEDULE OF MISCELLANEOUS PUBLIC WORKS ADVANCES

deposit received
works in excess of
incurred on deposit
Remarks with explanation as to step taken
to effect adjustment of outstanding items
(in respect of credits during the month

12
here enter reference to schedule docket in
which the corresponding debit appears or
if it was a cash receipt say so)

*Column ‘A’ received in cash ‘B’ adjusted by book transfer, the letter ‘A’ and ‘B’ should be entered in this column.
BOOK OF FORMS
 FORM 65-(Concld.)
*PART II
Abstract Account of Debits, Credits and Balances

Class of miscellaneous Opening Debits during Total Credits during Closing balance
P.W. advances balance the month (Columns 2+3) the month (Column 4-5)

1 2 3 4 5 6
`. P. `. P. `. P. `. P. `. P.
I. Sales on Credit ..
II. Expenditure incurred
on deposit works in

134
excess of deposit
received ..
BOOK OF FORMS

III. Losses, retrench

ments, errors, etc ..
IV. Other items ..

Total ..

*Part II should give the figure covering both affected and unaffected items.

Divisional Accountant.
 BOOK OF FORMS

FORM 67
SCHEDULE OF DEBITS TO STOCK
(Referred to in paras 22.4.2. and 22.4.8.)
Month …………………………………………20……….

is completed, say so)

Remarks (if the work
*Name of manufacture or other item of

Total transactions
Schedule docket

Total up-to-date
expenditure (as given in the estimate)

of the month
N.B. – Sanction to be noted in red ink
Item No.

when a work or item is entered for the first

item

1 2 3 4 5 6
Manufacture of ………………......…..(1) `. P. `. P.
Operation……………………….…..
Out-turn……………………..……...
Manufacture of …………………..…...
Operation……………………...……
Out-turn……………………..……...
Total Manufacture
Operation (b) ...... .....
Total Manufacture
Out-turn (a) ...... .....
Land, Kilns, etc. (2)
Total Land, Kilns, etc. ..
Other sub-heads (3)
Total of other sub-heads
**Advance Payment (4)
(i) Payments
(ii) Advance adjusted
Total (1+2+3+4) ..
Purchases (5)
Total Purchases ..
** Carriage and Storage (6)
Total carriage and storage
Grand Total ..

Divisional Accountant.

135
 BOOK OF FORMS

*Only those works or items should be entered on which there has been any
transaction during the month, and the “operation” and “out-turn”
transactions of each manufacture should be shown in two separate lines. In
March, all items under the groups “Manufacture” and “Land, Kilns, etc.”
the account of which are still open, should invariably be shown.

Under (1) should be detailed all manufacture operation in progress; under (2)
all works in progress in connection with the acquisition, construction and
repairs to Land, Kilns etc. ; under (3) should be shown (i) individually all
items of expenditure on the carriage handling, etc. , of stock materials when
the cost of such processes is chargeable to the Sub-head of stock under
which the materials are classified (vide paragraphs 10.8.1 and 22.4.8 of the
K.P.W.A. Code), (ii) individually all items of acquisition of stock materials,
for which an estimate is required under rule , and (iii) collectively all items of
acquisition of stock materials under (4) should be shown all **advance
payments **[and subsequent adjustment of such advances – vide para 13.2.5.
(e) under (5) should be shown all payments for stock] made during the month
**[by operation of the sub-head “purchase”] but see sub para 2 of para
13.2.5 c (i) **and under(6) will be shown collectively all transactions under
the sub-head “Carriage” and Storage”.)

(a) Included under other sub-heads.

(b) This should agree with the amount shown against the Sub-head
‘Manufacture” in Part II of the Stock Account, Form 68.

**Substitution. G.O. (P) 522/80/Fin. dated 22nd August, 1980 and G.O. (P) 693/85/Fin.
dated 2nd November, 1985.

136
 BOOK OF FORMS

FORM 68

Division……………………………………

Month………………………………………

STOCK ACCOUNT

137
 FORM 68- (Contd.)
STOCK ACCOUNT
(Referred to in para 22.4.9)
Part I
Classified account of receipts, issues, and balances

Sub-heads Balance Receipts Total Issues Balances

Remarks*

Sanctioned
reserves

Item No.
`. P. `. P. `. P. `. P. `. P.
1 Manufacture ..
2 Land and Kilns, etc. ..

138
3 Other sub-heads ..
4 **Advance Payment ..
BOOK OF FORMS

(Payments)
5 **Purchases ..
6 ** Storage ..
7 Total ..

*Certified that entries in lines 1, 2 etc., of this account agree with the corresponding entries in the Suspense
Register (Stock).
**Substitution. G.O. (P) 522/80/Fin. dated 22nd August, 1980.
Divisional Accountant.
 FORM 68- (Contd.)
Part II
Detailed accounts of issues

Reference to
Amount Amount Amount Particulars Amount
Schedule etc*

Schedule
Docket No.
Schedule
Docket No.

Schedule
Docket No.
`. P. `. P. `. P. `. P.
Manufacture ..
Credits for out-turn .. Form
Land kilns, etc. .. S.D. No
T.E. No………………………....
T.E No………………………….
Total ..
Other sub-heads ..

139
(+) purchases ..
Issues to woks, etc. .. Previous
Column
Cash credits to stock ..
BOOK OF FORMS

Total Sale account .. Form 18

issues ,, ..
to works Total ..
etc. Total issues ..
Divisional Accountant.
*For details see Schedule of Debits to Stock Form 67
If the balance includes the value of any stores in transit within the Division, the certificate should be amplified to state the value
of such stores and the steps taken to adjust it.
If the closing balance to “Manufacture” includes any items which are not chargeable against the Reserve limit, they should be
detailed in the column for remarks.
(+) Value of all purchases for stock, whether paid for or not, during the month.
 BOOK OF FORMS

FORM 69
CLASSIFIED ABSTRACT OF EXPENDITURE
(Referred to in para 22.4.11)
Month ……………….20…………

Reference to *Minor heads and primary units of

Schedule, Total charges
appropriation (separately for each
Schedule of the month
major head or distinct part thereof)
Docket or Bill

`. P. `. P.

*When a minor head of account is split up into two or more primary units, the figures
for each of these should be entered in the inner column. The minor head “Suspense”
should be detailed to exhibit the total of the debits, the total of the credits and the net
debit. Refunds of revenue will not appear in the abstract of expenditure but receipts
and recoveries on capital account should be shown as deduction.

140
 FORM 71
SCHEDULE OF DEBITS TO MISCELLANEOUS HEADS OFACCOUNT
CREDITS
(Referred to in paras 16.3.2, 22.4.4 and 22.4.5)
Month …………..........…….20………

Item No. Head of account Particulars Authority Amount Remarks

1 2 3 4 5 6
`. P.

141
BOOK OF FORMS

Total ..

The use of this schedule should be restricted to those transactions which are classifiable under the heads specified
in paragraph 21.4.4 (e) of the Kerala Public Works Account Code, Col. 6—In the Schedule of credits, items representing
cash receipts should be so described in this column; and against all other items should be given a reference to the
schedule docket wherein the corresponding debit appears.
Divisional Accountant.
 FORM 71-A
SCHEDULE OF TRANSACTIONS ADJUSTED UNDER THE HEAD “CASH
SETTLEMENT SUSPENSE ACCOUNT”
(Referred to in paras 22.4.10 and 22.4.15)

Division……………………….. Month……………………

Name of Debits Total Credits Closing

Opening
Particulars responding during the during the balance
Balance (Cols. 4&5)
division month month (Col. 6 -7)

Item No.
Remarks

1 2 3 4 5 6 7 8 9

142
`. P. `. P. `. P. `. P. `. P.
BOOK OF FORMS

Certified that the claims have been sent to the Divisions concerned.
Divisional Accountant.
…..…………….Division.
 *FORM 71-B
MISCELLANEOUS RETURNS
(Referred to in paras 22.4.16 and 22.4.24)
Office of the Executive Engineer, Position for the half-year ending
Division, 30-9-20………….
31-3-20………….
No. of items and
amount involved in Action taken by the originating division
Break up of Column 3 to secure settlement. This should
Name of respect of items over 6
Sl. indicate the latest position in respect
responding months
No. of each item remaining outstanding
division
No. of Amount Month to Amount containing the brief particulars of
which objections/correspondence.
Remarks

143
item
`. P. relates `. P.
BOOK OF FORMS

*Addition G.O. (P) 234/73/Fin. dated 12-6-1973.

 FORM 72
SCHEDULE OF DEBITS TO REMITTANCES
CREDITS
(Referred to in paras 22.4.4 and 22.4.5.)
Month ……………….20…………
Authority
Particulars of Responding
Responding items items which have been
intimated by brought to account
Other items
Accountant General provisionally
for adjustment

* Particulars
Nature of
objection
quoting
reference to the
advice thereof
sent separately

No. and date of

intimation
Amount
‡ Remarks

Month and item

No. of settlement
or exchange
account

Name of Division or office with

name of Department and
Government if necessary

Item No.

144
†Whether an Original (O) or a
Responding (R) item
No. and date of
authority or
acceptance of
transfer (if any)
Amount brought to account

No. and date of

advice of transfer
1 2 3 4 5 6 7 (if any)8 9 10 11 12
Public Works Remittances `. P.
BOOK OF FORMS

I. Remittances into treasuries

II.Public Works Cheques
(Total only)
III. Other remittances
(a) Items adjustable by
Civil Officers
(to be detailed)
Exchange Accounts
(to be detailed)
Divisional Accountant.
*Entries in this Schedule should be grouped under the several headings as indicated in the Form.
†Column 4 should be filled in only in respect of transactions falling under the group “III-Other Remittances”.
‡ In the Schedule of credits, items representing cash receipts should be so described in this column and against all other items a reference to the schedule
docket wherein the corresponding debit appears should be quoted.
 FORM 72-A
LIST OF CHEQUES DRAWN
(Referred to in paras 22.4.15.)
Division……………………. Month ……………….20…………

Details of cheque
Designation of the Name of the
Serial Remarks
Officer making the District
No.
cheque Treasury No. Date Amount

1 2 3 4 5 6 7
`. P.

145
BOOK OF FORMS

Divisional Accountant.
 BOOK OF FORMS

FORM 72-B
LIST OF REMITTANCES
(Referred to in para 22.4.15)
Name of Division……………………. Month of Account……………..
Part I
Remittances made during the month
Particulars of
Serial No.

Remarks
Designation of Name of

Amount
chalan
remitter treasury
No. Date
1 2 3 4 5 6 7
`. P.

Total ..

Part II
Remittances brought to account in previous months
Particulars
Serial No.

Month in which
Name of of chalan
brought to account Amount
treasury
and item No. No. Date
1 2 3 4 5 6
`. P.

Note . - (1) The total of Part I should tally with the total of the Schedule of Debits to
Remittances (Form 72).
(2) When remittances are made by cheque/bank draft the particulars of
cheque/bank draft should be indicated in Col.7 of Part I.
(3) Particulars of chalan, viz., number and date which were not given in
Part I during the previous month should be entered in Part II.
Divisional Accountant.

146
 BOOK OF FORMS

FORM 73
SCHEDULE OF DEBITS/CREDITS TO “ADJUSTING ACCOUNT BETWEEN
CENTRAL AND STATE GOVERNMENTS”/ “ADJUSTING ACCOUNT
WITH RAILWAYS”, “ADJUSTING ACCOUNT WITH P &T”,
“ADJUSTING ACCOUNT WITH DEFENCE”,“INTER-STATE
SUSPENSE ACCOUNT”
(Referred to in paras 22.4.4 and 22.4.5)
Month ……………….20..…………

*Name of
Government/ Particulars Reference to
Item

† Remarks
Railway/P&T/ of debit/ authority or Amount
No. Defence Accounts credit No. and date of
Officer acceptances

1 2 3 4 5 6
`. P.

Divisional Accountant.
*The entries should be grouped by each Government or Railway, P&T or Defence
Accounts Officer as the case may be.
Items should be grouped in two classes, A- Items to be finally accounted for in
the Accounts Office (to whom the accounts are rendered) and B- Items to be
passed on to other accounts offices.
† In the schedule of credits items representing cash receipts should be so described
in this column and against all other items should be given a reference to the
schedule docket in which the corresponding debit appears.

147
 BOOK OF FORMS

FORM 75
SCHEDULE OF DEPOSITS
(Referred to in paras 15.5.2)
Division……………………. Month …….…20…..
Part I
Abstract account of receipts, adjustments and
balances of deposits

Credits Debits Closing

Opening Total
Classes of deposits during the during balance
balance (2+3)
month the month (4-5)

1 2 3 4 5 6
`. P. `. P. `. P. `. P. `. P.
I. Cash deposits of
subordinates as
security*
II. Cash deposits of
contractors as
security
III. Deposits for work
to be done
IV. Sums due to
contractors on
closed accounts
V. Sums due to other
Governments on
Closed accounts
VI. Miscellaneous
deposits

Total ..

*Discontinued as per G.O. (P) 290/69/Fin., dated 9-6-1969.

148
 Part II
Detailed extract from Deposit Register, Form 62
Remarks (In respect of
each credits during the
month, here enter
reference to schedule
docket in which the
corresponding debit
appears, or if it was a

† Closing balance
(7-8)

*Month from which

transaction dates
† Debits during the
month

†Credits during the

month
†Total (5+8)
cash receipt, say so)

**Particulars of items
(to be grouped by
classes of deposits)
with name of work in
the case of contractor
†Opening
balance

Item No. as per register

‡ How adjusted

**Reference to month in
which the item was last
affected
1 2 3 4 5 6 7 8 9 10 11
`. P. `. P. `. P. `. P. `. P. `. P.

149
Certified that, with the exceptions noted below, all the interests bearing securities as per items…………………….or their
BOOK OF FORMS

acknowledgements by the authorised custodians, have been received and lodged in a chest in the custody of the Divisional Officer,
and similar securities as per items…………have been certified as received and kept in custody by the Sub-divisional Officers
concerned.
Exceptions (with reasons) Divisional Accountant.
*Column 2. – To be indicated thus—”New” for items appearing for the first time “12/67 for December, 1967” 1/68 for January
1968 and so on.
**Column 3. – No entry need be made in column 3 in the first month of the half year, nor in the second to sixth months in the case
of items which were not affected by any transactions in the previous month or months of the half year.
† Columns 5 to 9 should be totalled separately for each class of deposits in September and March. In other months columns 5, 7 and
9 should not be totalled, but columns 6 and 8 should be totalled separately for each class.
‡Column 10. – “A” repaid in cash, “B” adjusted by transfer entry, “C” converted into an interest-bearing security and entered in the
Register of Securities. The letters A, B, C, etc., should be entered in the column “How adjusted”. If necessary
additional letters D, E, etc., should be entered with explanation at foot.
 FORM 76
MONTHLYACCOUNT
(Referred to in paras 22.4.12 and 22.4.13)
Name of Division……………………. Month of ……………20…….State/Central…………….

Receipt Disbursement
Name of Major Heads, Heads of Account, etc. Schedule
(CR) (DR)

Item No.
1 2 3 4 5

Revenue `. P. `. P.
1 XXXIV - Irrigation, Navigation, Embankment

150
and Drainage works (Commercial) .. K.P.W. 44A
2 XXXV - Irrigation, Navigation, Embankment
and Drainage works (Non-Commercial) ..
BOOK OF FORMS

,,
3 XXXVII - Public Works .. ,,
Expenditure
4 .. .. ..
5 43 - Irrigation, Navigation, Embankment and
Drainage works (Commercial) ..
K.P.W. 69
6 44 - Irrigation, Navigation, Embankment and
Drainage works (Non-Commercial) .. ,,
 FORM 76 - (Contd.)

Receipt Disbursement
Name of Major Heads, Heads of Account, etc. Schedule (DR)
(CR)

Item No.
1 2 3 4 5

7 50 - Public Works .. `. P. `. P.
K.P.W. 69
8 52 - Capital Outlay on Public Works within
the Revenue Account .. ,,
9 64 - Famine Relief Works .. ,,
10 95 - Capital Outlay on Schemes of Agricultural

151
Improvement and Research .. ,,
11 99 - Capital Outlay on Irrigation, Navigation,
Embankment and Drainage Works (Commercial) .. ,,
BOOK OF FORMS

12 100 - Capital Outlay on Irrigation, Navigation,

Embankment and Drainage Works
(Non-Commercial) .. ,,
13 103 - Capital Outlay on Public Works outside the
Revenue Account .. ,,
14 110 - Capital Outlay on Ports .. ,,
15 .. ..
16 .. ..
17 .. ..
18 .. ..
 FORM 76 - (Contd.)

Receipt Disbursement
Name of Major Heads, Heads of Account, etc. Schedule (DR)
(CR)

Item No.
1 2 3 4 5
`. P. `. P.
Part II - Contingency Fund
.. .. K.P.W. 69
19
.. .. ,,
20
.. .. ,,
21
.. .. ,,

152
22
Other Heads of Accounts
23 Miscellaneous - Heads of Account .. K.P.W. 71
BOOK OF FORMS

24 T. Deposits and advances - Civil Deposits -

P.W. Deposits- ..
K.P.W. 75
25 Do. - Suspense Accounts -
Cash Settlement
Suspense Account .. K.P.W. 71A
U. Remittances -
26 Remittances into Treasuries .. K.P.W. 72
27 P.W. Cheques .. ,,
28 Items adjustable by Civil .. ,,
29 Items adjustable by P.W.D. .. ,,
 FORM 76 - (Contd.)

Receipt Disbursement
Name of Major Heads, Heads of Account, etc. Schedule
(CR) (DR)

Item No.
1 2 3 4 5
`. P. `. P.
30 Transfers between P.W. Officers .. K.P.W. 72
31 Adjusting Account between Central and State ..
K.P.W. 73
Governments
32 Do. with P. & T. (Name…..........…..) .. ,,
33 Do. with Railway (Name……...…..) .. ,,
34 Do. with Defence (Name……..…..) .. ,,

153
35 Inter-state Suspense Account (Name………..) .. ,,
  Diminished (CR)
Cash balance* Increased (DR)
BOOK OF FORMS

Total ..

Opening Balance……………………….......................…………
*Closing Balance………………......................…………………
†Difference
*If the closing cash balance is less than the opening balance the difference will appear in the receipt column; but if
the balance has increased during the month, the difference will fall in the disbursement column.
†The total of the columns for Receipts and Disbursement must agree and if there is any difference due to cash being
in transit between two disbursing officers its amount should be included in the closing balance and the certificate
of Cash Balance should be amplified so as to state the amount and the steps taken to adjust it.
 FORM 76 - (Contd.)
MEMO OF MISCELLANEOUS CASH RECEIPTS PAID INTO TREASURIES
`. P.
Balance from last account ..

Receipts during the month ..

Total ..

154
Paid into treasuries ..
BOOK OF FORMS

`. P.
………………Treasury-vide Form 48 ..

……………….Do. do. ..

……………….Do. do. ..

Balance remaining to be paid as explained below ..

 FORM 76 - (Contd.)
† CERTIFICATE OF CASH BALANCE
Certified (i) that the closing Cash Balance in the account agrees with the total of the balance recorded in the several
Cash Balance Reports in Form 5, (ii) that no single officer holds an imprest of more than `.……………………,(iii) that
all imprest holders who have to furnish security under the rules have either furnished the security or have been
exempted by competent authority, and (iv) that with the exceptions noted below, all temporary advances outstanding
in cash accounts of the second preceding month have since been cleared.
Date on which Remarks Explaining
Name Particulars of advance Amount the advance
the delay in clearance
was first made
1 2 3 4 5

155
`. P.
BOOK OF FORMS

Divisional Accountant. Divisional Officer.

 BOOK OF FORMS

Notes to be printed on the fly leaf of the Abstract Book

1. The standard form is only a model. The number of vertical columns may be
varied according to requirements, the examples given being those suitable
for an ordinary division of the Civil Works Branch.

2. This book need only be written up ordinarily when the monthly account does
not balance and discrepancy cannot be detected readily. If however, the
Divisional Accountant considers it desirable he may maintain this book
regularly to facilitate the check of the complied accounts.

3. The book should be posted from the several Cash Books in respect of cash
transactions, from the Transfer Entry Book in respect of transfer entries and
from the summary of Stock Receipts and Indents in respect of stock
transactions.

4. The amount of cash cheque entered in cash book should be shown on the
charges side under the head to which the payment relates, and the total
amount of cheques drawn should be shown as a single entry on the receipts
side in the column for “Public Works Cheques”, or “III Other Remittances”,
according as the treasuries on which the cheques are drawn are within or
outside the account circle in which the division itself is.

5. In posting the stock transactions from the summary of Stock Receipts and
indents, debits and (credits) to stock which represent credits (and debits)
posted in the Abstracts from the Cash Book and the Transfer Entry Book,
and which are separately shown in the Abstracts - vide paragraph 7.2.28 of
the K.P.W.A. Code - should be excluded, as theses are posted in the Abstract
Book direct from the Cash Books and the Transfer Entry Book. In the Vertical
columns, headed “stock”, should be entered, on the receipts side, the total
of the stock issues corrected as above.

6. As the posting from each cash book or other document are completed it
should be seen that the total postings on the receipt side and that further,

156
 BOOK OF FORMS

the totals of the columns headed “Cash from Treasury”, agree in respect of
cash book, and those of the columns, headed “Transfer within Division”, in
respect of the whole division, separately for Cash and Stock unless any
Cash or Stock be in transit - See paragraphs 12.2.5 and 21.4.12 of the K.P.W.A.
Code.

7. Refunds of Revenue appear as charges in the initial accounts and will

therefore be posted on the charges side of the Abstract Book. As they
are to be taken ultimately in reduction of revenue receipts the totals for
the month should be transferred to the receipts side as minus entries in
the columns for the revenue heads concerned.

8. Similarly, receipts which are to be taken in reduction of expenditure on

divisional works in progress or on establishment and tools and plant -
vide statement E of Appendix 3 of the K.P.W.A. Code - should be posted
as receipts in the first instance under appropriate headings, and ultimately
transferred to the charges side and minus entries in the columns for the
heads under which the charges to be reduced are classified.

9. Finally, it should be seen that the totals of the vertical column agree with the
totals of the relevant schedules, registers etc., or of the corresponding figures
therein. Difference should be traced and set right.

157
 FORM 77
ABSTRACT BOOK
(Referred to in para 22.4.1)
Receipts………………………. Month…………….……20……….
Suspense accounts
XXXVII
Sub-divisions, etc. Miscellaneous
Public Works
Stock P.W. advances
1 2 3 4
Cash
Divisional Officer ..
Total ..
A Sub-division ..
Total ..

158
B Sub-division ..
Total ..
C Sub-division ..
BOOK OF FORMS

Total ..
Transfer entries
Total ..
Stock
Total ..
Total cash, transfer entries and stock ..
Deduct - Refunds of revenue transferred from ..
charges side
Net
Reference to Schedule, Register, etc., Form No ..
 FORM 77 - (Contd.)
Receipts………………………. Month…………….……20……….

Establishment Cash
Tools and Miscellaneous
deduct settlement Public works
Sub-division, etc. plant deduct heads of
percentage suspense deposits
recoveries account
recoveries account
1 2 3 4 5 6
Cash `. P. `. P. `. P. `. P. `. P.
Divisional Officer ..
Total ..
A Sub-division ..
Total ..

159
B Sub-division ..
Total ..
C Sub-division ..
BOOK OF FORMS

Total
Transfer entries
Total ..
Stock
Total ..
Total cash, transfer entries and stock ..
Deduct - Refunds of revenue ..
transferred from charges side
Net
Reference to Schedule, Register, etc.,
Form No ..
 FORM 77 - (Contd.)
Receipts………………………. Month…………….……20……….
U. Remittances
Adjusting Adjusting
Adjusting
accounts Adjusting accounts P.W.
account Interstate
between Central accounts with with Post remittances
Sub-divisions, etc. with Suspense Account
and State Railways and
Defence
Governments Telegraph

Government ……….. State P.W. Other re-

of …………. Railway of…….. cheques mittances
1 2 3 4 5 6 7 8 9 10
Cash `. P. `. P. `. P. `. P. `. P. `. P. `. P. `. P. `. P.
Divisional Officer ..
Total ..

160
A Sub-division ..
Total ..
B Sub-division ..
Total ..
BOOK OF FORMS

C Sub-division ..
Total ..
Transfer entries
Total ..
Stock
Total ..
Total cash, transfer entries and . .
stock
Deduct-Refunds of revenue ..
transferred from charges side
Net ..
Reference to Schedule,Register,
etc.,Form No ..
 FORM 77 -(Contd.)
Receipts………………………. Month…………….……20….…….

Refunds to be deducted from charges side

Sub-division, etc.

1 2 3 4 5 6 7 8
Cash `. P. `. P. `. P. `. P. `. P. `. P. `. P.
Divisional Officer ..
Total ..
A Sub-division ..
Total ..
B Sub-division ..

161
Total ..
C Sub-division ..
Total ..
BOOK OF FORMS

Transfer entries
Total .. No entries
Stock
Total ..
Total cash, transfer entries and . .
stock
Deduct-Refunds of revenue ..
transferred from charges side
Net ..
Reference to Schedule,Register, Transferred to charges side
etc.,Form No ..
 FORM 77 -(Contd.)
Receipts………………………. Month…………….…20………….

Transfers Cash from Opening cash

Sub-divisions, etc. Total
within Division Treasury balance

1 2 3 4 5
Cash `. P. `. P. `. P. `. P.
Divisional Officer ..
Total ..
A Sub-division ..
Total ..
B Sub-division ..

162
Total ..
C Sub-division ..
Total ..
BOOK OF FORMS

Transfer entries Total of last

Total .. three columns
Stock Total transfer
Total .. entries
Total cash, transfer entries and stock .. Total transfer
Deduct - Refunds of revenue transferred .. within Division
from charges side Stock
Net
Reference to Schedule, Register, etc.,
Form No ..
 FORM 77 -(Contd.)
Charges……………..
50 - Public Works
Original Establishment,
Original
Sub-divisions, etc. Works Tools and
Works Repairs contingencies,
Communi- Plant
Buildings grant-in-aid, etc.
cations
1 2 3 4 5 6
Cash `. P. `. P. `. P. `. P. `. P.
Divisional Officer ..
Total ..
A Sub-division ..
Total ..

163
B Sub-division ..
Total ..
C Sub-division ..
BOOK OF FORMS

Total ..
Transfer entries
Total ..
Stock
Total ..
Total cash, transfer entries and stock ..
Deduct - Refunds transferred ..
from receipts side
Net
Reference to Schedule, etc.,
Form No ..
 FORM 77 - (Contd.)
Charges……………..
50 - Public Works - (Contd)
Cash
Miscellaneous Public
Sub-divisions, etc. Suspense accounts settlement
heads of works
Miscellaneous suspense
Stock account deposits
P.W. Adv. account

1 2 3 4 5 6
Cash `. P. `. P. `. P. `. P. `. P.
Divisional Office ..
Total ..
A Sub-division ..
Total ..

164
B Sub-division ..
Total ..
C Sub-division ..
BOOK OF FORMS

Total ..
Transfer entries
Total ..
Stock
Total ..
Total cash, transfer entries and stock ..
Deduct refunds transferred from ..
receipt side
Net . . No entries
Reference to Schedule, etc.,
Form No ..
 FORM 77 - (Contd.)
Charges……………..
U. Remittances
Adjusting accounts Adjusting accounts
Adjusting accounts
between Central and
with Railways with P. and T.
Sub-divisions, etc. State Governments

Railway

Government
of …………
1 2 3 4

Cash
`. P. `. P. `. P.

165
Divisional Office ..
Total ..
A Sub-division ..
BOOK OF FORMS

Total ..
B Sub-division ..
Total ..
C Sub-division ..
Total ..
Transfer entries
Total ..
Stock
Total ..
Total cash, transfer entries and stock ..
Deduct refunds transferred from receipts side ..
Net ..
Reference to Schedule, etc.,Form No ..
 FORM 77 - (Contd.)
Charges……………..
Remittances - (Contd.) P.W. Remittances Refunds of
Revenue to be
Adjusting Inter-state transferred to
Sub-divisions, etc. suspense account P.W. Other receipts side
account with
Cheques Remittances XXXVII
defence State of…...….. Public Works
1 2 3 4 5 6
Cash `. P. `. P. `. P. `. P. `. P.
Divisional Office ..
Total ..
A Sub-division ..
Total ..

166
B Sub-division ..
Total ..
C Sub-division ..
BOOK OF FORMS

Total ..
Transfer entries
Total ..
Stock
Total .. No entries
Total cash, transfer entries and stock ..
Deduct refunds transferred from ..
receipts side
Net ..
No entries
Reference to Schedule, etc., Transferred to
Form No .. receipts side
 FORM 77 - (Concld.)
Charges……………..

Sub-divisions, etc. Total

Cash
Divisional Officer ..
Total ..
A Sub-division ..
Total ..
B Sub-division ..
Total ..
C Sub-division ..
Total .. ` Total of last three columns

167
Transfer entries
Total transfer entries
Total ..
Stock
BOOK OF FORMS

Total
Total ..
Total cash, transfer entries and stock ..
Total transfers within Division-stock
Deduct refunds transferred from receipts side . .
Net ..
Reference to Schedule, etc., Form No ..

Totals agreed with the corresponding figures in relevant Schedules, Registers, etc.
Date………………………. Divisional Accountant.
 BOOK OF FORMS

FORM 78
EXTRACT FROM CONTRACTORS’ LEDGER
[Referred to in para 10.7.8 (c)]
Part I
Accounts affected by the month’s transactions
(Same as Form 41)
Part II
Accounts not affected by the month’s transactions

Month in Balance outstanding

Item Names of which the

Remarks*
account last Debits (i.e. Credits,
No contractors
appeared in dues from (i.e. due to
Part I contractor) contractor)
1 2 3 4 5 6
`. P. `. P.

*If any individual dues from a contractor under the heads “Other Transactions/
Advance Payments” have been outstanding for more than 3 months the number and
date of the last running account bill or other voucher relating to it should be quoted
in the column for “Remarks” with an explanation of the delay in its adjustment.
Divisional Accountant.

168
 BOOK OF FORMS

FORM 79
LIST OF ACCOUNTS SUBMITTED TO
ACCOUNTANT GENERAL
(Referred to in paras 22.4.15 and 22.4.18)
Division………………..
Month……………20.....

*Form No. of
† Name of document docu- Remarks
No.
ment
K.P.W. 76 Monthly Account ..
,, 44A Revenue realised/
Refunds of revenue/
Schedule of Receipts and recoveries
on capital account ..
,, 69 Classified Abstract of Expenditure ..
,, 60 Schedules of Works Expenditure ..
,, 58 Schedule Docket (with necessary
vouchers , Transfer Entry Orders,
Survey Reports and Sale Accounts
attached to each) ..
,, 59 Schedule Docket of Percentage
Recoveries ..
,, 68 Stock Account (with Sale Accounts,
Form K.P.W. 18) ..
,, 67 Schedule of Debits to stock ..
,, 65 Schedule of Miscellaneous P.W.
Advances ..
(Local) Schedule of Workshop Suspense ..
,, 71 Schedule of Credits to Miscellaneous
Heads of Account ..
,, 71 Schedule of Debits to Miscellaneous
Heads of Account ..
,, 71A Schedule of transactions adjusted
under the head “Cash Settlement
suspense Account” ..
,, 72A List of cheques drawn ..
,, 72B List of Remittance Transactions ..

169
 BOOK OF FORMS

FORM 79 - (Contd.)
No. of
*Form docu- Remarks
Name of document
No. ment
K.P.W. 73 Schedule of Credits to Adjusting Account
between Central and
State Governments ..
” 73 Schedule of Debits to Adjusting Account
between Central and
State Governments ..
,, 73 Schedule of Credits to Adjusting Account
with Railways ..
,, 73 Schedule of Debits to Adjusting Account
with Railways ..
,, 73 Schedule of Credits to Adjusting Account
with P. & T. ..
,, 73 Schedule of Debits to Adjusting Account
with P. & T. ..
,, 73 Schedule of Credits to Adjusting Account
with Defence ..
,, 73 Schedule of Debits to Adjusting Account
with Defence ..
,, 73 Schedule of Debits to Inter-state Suspense
Account ..
,, 73 Schedule of Credits to Inter-state Suspense
Account ..
,, 72 Schedule of Credits to Remittances ..
,, 75 Schedule of Debits to Remittances ..
,, 48 Schedule of Deposits ..
,, 61 Schedule of Settlement with Treasuries (with
Treasury Officer’s certificate of issue and
Consolidated Treasury Receipts Form
K.P.W. 47) ..
,, 12 Schedule of Deposit Works (with Reports of
progress of expenditure) ..
Copies of Tools and Plant Received Sheets in
respect of Special Tools and Plant ..

170
 BOOK OF FORMS

FORM 79 - (Concld.)
No. of
*Form
Name of document docu- Remarks
No.
ment
K.P.W. 13 Copies of Tools and Plant indents in respect of
Special Tools and Plant with the supporting
survey reports of stores, Form 17, Sale Accounts,
Form 18 and acknowledgements of articles
transferred to other divisions including divisions
of other Governments ..

*Strike out the Form numbers of any document not forwarded, the submission
of which is unnecessary. If any document required to be submitted is not
ready, a suitable note should be recorded against it in the column for “Remarks”
and the probable date of its submission should be stated.
† Including those in support of the Schedules of Remittances and
Miscellaneous Heads of Account and Adjusting Account between Central
and State Governments.
The vouchers enumerated below do not accompany for the reason stated
against each: -
Reference to Voucher Probable date
Reason for
Schedule Amount
No. non-submission of submission
Docket
1 2 3 4 5
`. P.

Divisional Accountant.
Forwarded to the Accountant General
Divisional Officer.
Station……………………
Dated the…………20..…

171
 BOOK OF FORMS

FORM 80
DIVISIONAL OFFICER’S REPORT OF SCRUTINY
OF ACCOUNTS
(Referred to in para 22.4.18)
Month………………………20………….
After due examination of the office copies of the Monthly Account, and
supporting documents, for the month ………………20……… which were
despatched under the signature of the Divisional Accountant during my
absence from headquarters, I accept responsibility for the same.
2. I have initialled the office copies of the Monthly Account and the list of
accounts (Form) and a duplicate copy of the Monthly Account signed by
me is attached to this report.
3. I have issued instructions for the adjustment, in the next month’s account
of the errors and omissions detailed below, which my scrutiny of the accounts
has disclosed: -
Divisional Officer.
No……………………
Dated………………..
………………………Division
Enclosure: Monthly Accountant
To
The Accountant General
………………………….
………………………….

172
 FORM 81
REGISTER OF INTEREST-BEARING SECURITIES
(Referred to in para 15.6.1)

Particulars of securities received Forwarded for

safe custody to
Other securities i.e. Post Treasury or
Government securities including
Office Savings Bank Pass Finance
Municipal debentures. Port Trust
Books or Deposit Department
Bonds and Post Office 5 Year
receipts of recognised
Cash Certificates
Banks

173
BOOK OF FORMS

Amount*

Item No.
Dated initials of the Divisional Accountant and
of the Divisional Officer verifying Cols. 1 to 11

Date of receipt in office

Number
Date

Name and designation of depositor

Name of Officer

Amount, i.e. Market value

(or surrender value in the
case of cash certificates)

For what purpose or work (quoting reference to

agreement to bond)
Name of the Post Office or
Bank

Number
Loan (or date of issue in the
case of cash certificates)
Number of Account Receipt

Per cent or issue price in the

case of cash certificates
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15
` `

*If the Post Office Savings Bank Pass Book pertains to a security deposit recovered in instalments, no entry should be made in this
column until the security has been fully paid up. But if such security deposit is to be refunded before the full amount is recovered it
should be treated as fully paid up and brought on the register before being refunded. In all cases only the original deposit should be
entered here and not the interest.
 174
Number
16
Finance

Date
Department

17
of Treasury or
Acknowledgement

Dated initials of the Divisional Accountant and of the Divisional

18

Officer verifying Cols. 13 to 17

Name of Officer
19
20

Number
security
transfer of the
the return of re-

Date
Orders sanctioning

21
22
Number

23
Date
the security if
FORM 81 - (Concld.)

Letter recalling

Number

24
Finance
Department
Treasury or

Date

25
received back
out of the office letter with which

Particulars of disposal, quoting reference to acknowledgment

26
of the depositor
Dated initials of the Divisional Accountant and of the

27
Divisional Officer verifying Cols. 19 to 20

28
Remarks
BOOK OF FORMS
 BOOK OF FORMS

*FORM 82
*Deletion G.O.P. No. 766/85/Fin. dated 28-11-1985.
FORM 83
ANNUAL CERTIFICATES OF BALANCES
(Referred to in para 22.4.20)
For the year ended 31st March 20……
Certificate No. 1- Stock
A. Manufactures. - Certified (1) that the closing balance of Rupees…………
in the accounts of the head “Manufacture” for March 20……. consisted,
with the exceptions noted below, only of the unadjusted charges upon
operations in progress, (2) that all out-turn from the operations has been
duly brought to account, and (3) that the closing balance does not relate to
any operations the accounts of which, under the rule in paragraph 11.1.4. of
the K.P.W.A. Code should have been closed and adjusted during the previous
twelve months.
B. Land, Kilns, etc. - Certified (1) that the closing balance of Rupees…………
in the accounts of the head “Land, Kilns, etc.” for March 20……. consists of
the items enumerated below, (2) that all charges recoverable from other heads
of account under rule or order (vide paragraph 11.2.2 of the K.P.W.A. Code)
have been duly credited to this head during the year, and (3) that the balance
in respect of each item represents, in my opinion, a fair residue which the
operations of the coming seasons may be reasonably expected to bear at the
prescribed rates of recovery: -
Gross capital Total credits on
capital account is to be cleared
Total No. of years in which the

chargeable to account of recoveries

Balance outstanding at the
charges were first incurred

end of year to end of year

Year in which the capital

To end of previous

To end of previous

end of the year

During year
During year
Particulars
Item No.

Remarks
Total
Total
year

year

1 2 3 4 5 6 7 8 9 10 11 12
` † ` † ` † ` † ` † ` †

† In nearest rupees only.

175
 BOOK OF FORMS

C. Other Sub-heads. - Certified (1) that the closing balance of Rupees………

Code under the head “Other Sub-heads” in the Stock Account for March
20……. represents the value of Stock Materials, detailed quantity accounts
whereof have been maintained in accordance with the prescribed procedure,
and (2) that, with the exceptions noted below, none of the materials stocked
are in excess of the probable requirements of the works of the division for
the subsequent *twelve months: -
Item No.

Particulars Value Remarks

1 2 3 4
† `
1 Unserviceable stock……. (State the steps taken to obtain
(No details are required) the necessary sanction to write
off the loss)

2 Serviceable stock in excess of

the requirements of the next
*twelve months, but which in
my opinion it is necessary to
keep in reserve (No details
required)

3 Surplus stock, i.e., serviceable (State the steps taken to dispose

materials which are available of the materials, or to obtain the
for sale or transfer (No details necessary orders for their
required) disposal)
Total

*Of any other period that the local administration may have prescribed.
† In nearest rupees only.

176
 BOOK OF FORMS

D. Purchases. - Certified that the closing balance of Rupees……… under the

head “Purchases” within the head ‘Stock’ have been reviewed in detail, (2)
that the items comprise undischarged liabilities and (3) that necessary action
is being taken to effect clearance of the account by payment, lapsing, etc.
Certificate No. 2 - Workshop Suspense
Certified (1) that the closing balance of Rupees………in the accounts of the
head “Workshop Suspense” for March 20…………..consists of the
unadjusted charges for the labour and materials on the under mentioned
jobs in progress which, for the reasons noted against each, it was not possible
to adjust in the accounts for March 20………….as required by paragraph
13.2.4 of the K.P.W.A. Code and (2) that action has been taken to ensure
their clearance in Supplementary Account.
Certificate No. 3 - Other Suspense Accounts and Deposits
Certified (1) that the closing balance of the accounts named in the margin
Miscellaneous P.W. (as specified against each) for March 20…....
Advances - Debit have been reviewed in detail , (2) that no items
balance of are included therein which under rule do not
Rupees……… pertain to the account concerned, (3) that, with
Deposits - Credit balance the exceptions noted below, none of the items, in
of Rupees……… view of the period it has been outstanding or of
any other circumstances which may diminish the
chance of its recovery calls for any special action, to effect clearance, and
(4) that, in respect of the exceptions, necessary action is being taken under
my orders.
Certificate No. 4 - Works Account
A. General.- Certified (1) that the accounts of all works, the actual
construction of which is completed, have been closed as far as possible
and (2) that in cases in which the accounts of such works have still to be
kept open, arrangements have been made to ensure that no further charges
will be incurred without my permission as required by paragraph 10.6.4 of
the K.P.W.A. Code.

177
 BOOK OF FORMS

B. Material. - Certified (1) that in respect of each work in progress in the

accounts of which the suspense head “Materials” is being operated upon
the balance as per the Register of materials-at-site Form 31 as on 31st March
20…….. have been verified and the report of verification in Form 29 reviewed
by me, (2) that the unused balances represent in all cases the value of the
materials intended for the actual requirements of the works concerned.

difference referred to in Column

Amount of that portion of the

delays in adjustments, and

Remarks briefly explaining

steps taken to adjust the

the paper balance and the
actual balance as at the time of
the last verification (as per line
Value of the difference between
Form K.P.W. 34 on 31st March
Paper balance of materials
account (as per line 3 of Part II,

4 which has been adjusted

*Date of last verification

Full

outstanding balances
name of
work
2 of Form 29)
20…………)
Serial No.

1 2 3 4 5 6 7
†` †` †`

*If the materials relating to a work were not verified during the previous
twelve months, the reasons for the omission should be recorded in this
column - See paragraph 10.3.8. of the K.P.W.A.Code.
† In nearest rupees only.
C. Contractors and Labourers, Purchases. - Certified (1) that the closing
balances of the accounts of “Contractors” and “Labourers” “Purchases as
maintained in Registers of works in respect of works the accounts of which
were open on the 31st March 20……. were as detailed below, (2) that the total
of the contractors, balance as shown in Certificate 1 has been reconciled by
the Divisional Accountant with the total of the balances in the Contractor’s
Ledger, (3) that the Labourers balances have been similarly reconciled by the

178
 BOOK OF FORMS

sub-divisional Officers concerned with the relevant records of unpaid wages

[vide paragraph 10.2.6. (e)of the K.P.W.A. Code], (4) that there has been no
abnormal delay in closing or adjusting the accounts of contracts which are
no longer in operation , (5) that all “Secured Advances” are covered by duly
executed indentures in Form, which I have seen are in existence in the divisional
office, and(6), finally, that none of the other outstanding debit balances
represent any overpayments, or have become or are likely to be irrecoverable.-

Details of balance

tions/Advance

Debits/Credits
Other transac-
Full name
Advances

Purchases
of work

Labourers
Serial No.

Payments

Remarks
Secured

1 2 3 4 5 6 7
*` *`

Total

* In the nearest rupees only.

Certificate No. 5- Arrears of revenue

Certified (1) that the register of rents of buildings and lands and other records
of assessment and realization of revenue (vide paragraph 9.5.4. of the K.P.W.A.
Code) for the year ending 31st March 20……….. have been reviewed in detail
and that all immovable properties belonging to the division which are available
for letting out and other important sources of revenue are entered in the
relevant registers with particulars, (2) that adequate action is being taken
under my orders in respect of revenue which remains unrealized for more than
one month by reason of delay on the part of the tenant or other person
concerned, and (3) that there are no arrears which have become or are likely to
be irrecoverable.

179
 BOOK OF FORMS

Certificate No. 6- Cash settlement suspense account

Certified that the closing balance of Rupees……… the accounts of head

“Cash settlement suspense account “ consist, with the exceptions noted
below, only of outstanding transactions pertaining to the month of March
20…….. for which intimations of claim were duly despatched to the
Divisions concerned within the prescribed period, (2) that no inward
claims are outstanding for more than ten days and (3) that action has
been taken to ensure the clearance of the outstanding amount.
Divisional Accountant Divisional Officer
Date…………………. Date………………….

180
 FORM 84
REGISTER OF MEASUREMENT BOOKS
(Referred to in para 10.2.9 and 10.2.13)
Part I
Ordinary Measurement Books
Division………………….
Sub-division……………..

Name of Sub-division/Subordinate to Year from the last day

Serial Date of
whom issued (To be corrected according of which period of
No. of Date of issue return
to its use in the Divisional or Sub- preservation is to be
book
divisional Office) counted†
Remarks

181
1 2 3 4 5 6
BOOK OF FORMS

†May be destroyed after ten years from the date of final record in the Division Office, i.e. the date entered in this
column.
 FORM 84 - (Concld.)
Part II
For Standard Measurement Books

By whom certificated as correct to form the basis of

Particulars of
works
Annual repair estimates Payment to Contractors
Sub-division

Name of Name and Name and

building Pages designation Date Date
Designation

Serial No.
(Alphabetical)
Remarks

182
1 2 3 4 5 6 7 8 9
BOOK OF FORMS
 BOOK OF FORMS

FORM 85
LIST OF MONTHLY SUBDIVISIONAL ACCOUNTS
[Referred to in para 21.1.5.]
Division…………………..……………. Month…………………..………… 20…………

Remarks
*Form No. of
Name of document
No. document

1 2 3 4
K.P.W. 86 Detailed list of Works Abstract A with ..
the Work Abstracts A for
Major Works
,, 86 Detailed list of Works Abstracts B with ..
the Work Abstracts B for Minor Works
,, 50 Transfer entry orders ..
,, 31 Detailed statement of materials at site ..
,, 31A Detailed statement of materials issued ..
to contractors
,, 36 Out-turn statement of manufacture ..
,, 50 Transfer entry orders ..
,, 86 List of Petty Works Requisitions and ..
Accounts
,, 26 Petty Requisitions and Accounts ..
,, 50 Transfer entry orders ..
,, 17 Survey Reports ..
,, 18 Sale Accounts ..
,, 50 Transfer entry orders ..

*Strike out the Form No. of any document not forwarded submission being
unnecessary. If any document is not ready a suitable note of explanation for
delay and the probable date of its submission should be recorded against it
in the column for remarks forwarded to the Divisional Officer.

Sub-divisional Officer

Dated……………..20……….

183
 BOOK OF FORMS

FORM 86
A.- For Major Works
DETAILED LIST OF WORKS ABSTRACTS B.- For Minor Works
Petty Works Requisitions and Account
(Referred to in para 21.1.5)
Division……………………..Month………………20.......Sub-division…………………

Accompanied by

Full name of Detailed

work as given Out-turn statement Transfer entry
Serial No.

statement of
in the estimate of manufacture orders (Form
material (Form (Form K.P.W.36) K.P.W. 50)
K.P.W. 31)

1 2 3 4 5

Sub-divisional Officer

184
 185
1

Item No.
No. and date of authority
2

ordering recovery
Nature and particulars
3

of recovery and of the

account concerned
4

From whom due

For the period………to………..

`.
5

Amount recoverable
Substance of orders

P.

Due date or dates of

6

recovery
Dated initials of Divisional
7

Accountant
No of voucher or
8
FORM 87

account
9
(Referred to in para 22.2.10.)

Month

`.
Amount

10
REGISTER OF MISCELLANEOUS RECOVERIES

each order

P.
`.
Progressive total of

11
Note of recoveries made against

recoveries

P.
Dated initials of Divisional

12
Accountant

13
Remarks
Division…........………
BOOK OF FORMS
 BOOK OF FORMS

FORM 88
MEMO OF REVIEW OF REGISTERS, ETC.
(Referred to in para 22.4.32)
For the year………..………20......….
Division………………….

Dated initials of

Month of account Divisional Remarks

Divisional
Accountant Officer

1 2 3 4

April 20….
May 20….
June 20….
July 20….
August 20….
September 20….
October 20….
November 20….
December 20….
January 20….
February 20….
March 20….
Supplementary Accounts

186
 FORM 89
REGISTER OF DESTRUCTION OF RECORDS
Division…………………………….
Description of records to be destroyed Sanction to destruction Dated
signature of
Period to Reference to Dated initials of the officers
Nature of Volume or Remarks
which the rules or the Divisional witnessing
document size records relate correspondence Officer destruction

Item No.
1 2 3 4 5 6 7 8

FORM 90

187
REGISTER OF TENDERS

Name of
BOOK OF FORMS

Name of Due date Date and contractors in Total No.

Earnest Date of
work, tender or time for time of Initials of the order of of tenders
money opening
or quotation receipt of receipt of Officer receiving received for
deposit
tender tender tender or each work
Officer’s remark

Serial No.
quotation
1 2 3 4 5 6 7 8 9 10
`. P.
 FORM 91
PASS BOOK
(Referred to in para 22.3.3)
List of cheque cashed against the account of the Officer in charge…………………………..

Particulars of Particulars of
Month cheques cashed Initials of
cheques cashed Amount Initials of Month and
and date date of Amount Treasury
of payment of cheque Treasury of cheque Officers
Officers payment
No. Book No. Book

1 2 3 4 5 6 7 8
`. P. `. P.

188
BOOK OF FORMS

Note .- 1. A separate pass book should be maintained for each treasury with a Divisional Officer having a banking
account.
2. The pass book should be got written up every week when the treasury is at the headquarters of the
Division. Where it is at a distance it may be forwarded at longer intervals but the dates should be fixed.
 BOOK OF FORMS

FORM 92
TEMPORARAY RECEIPT FOR MONEY RECEIVED BYA GOVERNMENT
OFFICER IN THE PUBLIC WORKS DEPARTMENT OTHER
THAN SUB-DIVISIONAL/DIVISIONAL OFFICER
(Referred to in para 6.3.1.)
Temporary receipt
Book No……………………… Section……………………..
Receipt No………………………………..
Dated………………….20……………

Received from………………………………………………………………
……...............………`……………. (Rupees……………………………………
…………………………..) on account of……………………………………..….

(Signature)

(Designation)
Note .- The payee should secure the final receipt in lieu of the temporary
receipt within a week of payment.
(Corresponding to final receipt No……… ……dated…… ………20….…….)

189
 FORM 93
REMITTANCE SLIP
(Referred to in para 6.3.5.)

Book No. Place……………… Book No. Place……………… Book No. Place………………

No. Dated……..20……. No. Dated……..20……. No. Dated……..20…….

Original Duplicate Triplicate

From From From

……………Section Officer ……………Section Officer ……………Section Officer
To To To
The Sub-divisional Officer The Sub-divisional Officer The Sub-divisional Officer
……………….Sub-division ……………….Sub-division ……………….Sub-division

190
I herewith forward `………..on I herewith forward `………..on I herewith forward `………..on
account of miscellaneous receipts account of miscellaneous receipts account of miscellaneous receipts
BOOK OF FORMS

realised, the particulars of which are realised, the particulars of which are realised, the particulars of which are
given overleaf. given overleaf. given overleaf.

(2) The amount was collected on (2) The amount was collected on (2) The amount was collected on
…………../ between ……………. …………../ between ……………. …………../ between …………….
and…………… and…………… and……………

(3) The final receipt in Form No.3 may (3) The final receipt in Form No.3 may (3) The final receipt in Form No.3 may
be sent. be sent. be sent.

Section officer. Section officer. Section officer.

 To
MEMO
Copy forwarded to the Executive
(Sub-division Office copy)
Engineer
Your No…..……..Dated……..………. ……………………………..Division.
`………………………………….Received.
(2) (Receipt in Form No 3 is enclosed.)
Place…………………
Place…………………
Date…………..20……
Dated…………..20….
No………..
MEMO
(To be sent to Section Officer)

191
Your No………....….Dated…..……….
`……………………..………Received.
BOOK OF FORMS

(2) (Receipt in Form No 3 is enclosed.)

Date…………..20……

Sub-divisional Officer.

[Reverse of Form 94]

Particulars of sum referred to overleaf Particulars of sum referred to overleaf Particulars of sum referred to overleaf
(The number and date of temporary (The number and date of temporary (The number and date of temporary
receipt in Form No 93.should be given.) receipt in Form No.93 should be given.) receipt in Form No.93 should be given.)
 BOOK OF FORMS

FORM
REGISTER OF SUPPLY ORDERS PLACED ON FIRMS,
(Referred to in
Name of firm ................................. Ref to contract .................................
Specification of material ...........................

Details of supply orders Advance payment made Details of

Cheque/Draft numberand date

Quantity Quantity

Date of receipt of materials

Ref. to supply order

Month and date

Ref. to RR, etc.

CBV number

Amount
Amount
Number

Number
Date

Rate

Unit
Unit

1 2 3 4 5 6 7 8 9 10 11 12
`. P. `. P. `. P.

Note :-
(1) Sufficient space should be left to record the transactions in columns 10 to 21 when a fresh
entry on supply order against the same Firm is made in columns 1 to 9
(2) The balance in column 19 is the quantity remaining to be supplied after deducting the
quantity received from that for which supply order was placed i.e., columns 3-12.
(3) The balance should be struck after each transaction in columns 10 to 18 is entered.
(4) Separate sets of folios may be assigned to record transactions with each form.
(5) Abstract should be worked out at the end of the register.

192
 BOOK OF FORMS

94
SUPPLIES MADE AND PAYMENTS EFFECTED
para 10.2.25.)
Stipulated period for completing supply ..............................

Details of final payment/

supplies reviewed Balance
adjustment

Dated initials of the Officer-in-

CBV No.of month of account

Quantity

Advance pending adjustment

Cheque/Draft No. and date
pending
Ref. to Bill No. and date

supply
Ref. to M.B.G.R.S

Additional item

(Col.9-18)

Remarks
Amount

Amount

Number

Charge
Unit

13 14 15 16 17 18 19 20 21 22
`. P. `. P. `. P.

Abstract (Firm-wise)
`. P.
Advance as per column 9
Cost of supplies made `. P.
During the month of ...................... 20....... .. ..
(column 18) etc.
.. ..
Total
.. ..
Balance
Officer-in-charge.

193
 *FORM 95A
REGISTER OF RECEIPT, REVIEW AND RETURN OF MEASUREMENT BOOKS BY
THE DIVISIONALACCOUNTANT
[Referred to in para 10.2.4 (b)]
Division…………………………..
Percentage of
Percentage entries of which
Measurement Date fixed Date of
Date of Pages Date of Dated
Book arithmetical
for review receipt for review reviewed of entries return of initials of
reviewed reviewed accuracy of
review M.B. D.A.
calculations were
checked

194
BOOK OF FORMS

*Vide G.O. (P) 233/73/Fin. dated 12.6.1973.

 *FORM 95B
REGISTER OF PROGRESS OF REVIEW OF MEASUREMENT BOOK - SUB-
DIVISION……………………………
[Referred to in Para 10.2.14. (b)]

Measurement Date fixed for Date of submission Date of receipt

review for review after review Remarks
Book No.

1 2 3 4 5

195
BOOK OF FORMS

*Vide G.O. (P) 233/73/Fin. dated 12.6.1973.

 Serial number of
correction

Rule affected

Date of posting

Serial number of
correction

196
Rule affected
BOOK OF FORMS

Date of posting
Note of posting of corrections

Serial number of
correction

Rule affected

Date of posting