CPWD Accounts Code

1
INDEX OF CONCORDANCE TABLE OF CHANGES IN THE REVISED SECOND

EDITION OF C.P.W.A CODE.
S.No.
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.
22.
23.
24.
25.
26.
Chapter
Page No.
Chapter-1:- Extent of Application

2
Chapter-2:- Definition
3-6
Chapter-3:- General Outlines of System of
7-12
Accounts.
Chapter-4:- Relations with Chief Controller of 13-15
Accounts.
Chapter 5 Appropriations and Re-appropriation16-18
Chapter 6 Cash
20-27
Chapter 7 Stores
29-32
Chapter 8 Transfer Entries
33
Chapter 9 - Revenue Receipts
34-36
Chapter 10 Works Accounts
37-42
Chapter 11 Accounting Procedure for Lump 43
-sum Contracts.
Chapter 12 Manufacture Accounts
44
Chapter 13 Suspense Accounts
45-46
Chapter 14 Workshop Accounts
47
Chapter 15 Deposits
48-50
Chapter 16 Non-Government Works
51
Chapter 17 Transactions with other Divisions, 52-55
Departments and Governments
Chapter 18 Pay and Allowances
56-57
Chapter 19 Contingent Charges
58
Chapter 20 Directions and other Special Offices 58
Chapter 21 Accounts Returns of
Sub-divisional Officers
58
Chapter 22 Accounts of Divisional Officers 59-67
Chapter 23 Banking Arrangements
68
Chapter 24 Accounting Procedure
68
for Works executed by
CPWD Abroad
Chapter 25 Miscellaneous
69-70
Appendix 2,3,4,6,7
72-74
2
Concordance Table of Changes in Chapter-1 Extent of Application of C.P.W.A.Code
S.No.
Existing Provisions
Proposed Changes
1
1
2
In second line the word For
is appearing
The third line reads as Following has been added after

rendering accounts of such the sentence to the competent
transactions.
authority for final consolidation
of Accounts of the Ministry as a
whole
The third line reads as They The same has been rewritten as
are supplementary to the They are supplementary to the
financial Rules contained in financial rules contained in the
the Central Public Works Central
Public
Works
Department
Code,
the Department
Code,
the
Delegation
of
Financial Delegation of Financial Powers
Rules,1978,
the
General Rules, 1978, , the Central
Financial Rules, the Central Government Account (Receipts
Govt. Account (Receipts and and Payments) Rules, 1983,
Payments) Rules,1983 and in Govt. Accounting Rules,1990,
respect.
the General Financial Rules,
2005, List of Major and Minor
Heads of Accounts and in
respect of
3
The word For appearing in
second line has been substituted
by the word in due to spelling
error.
Reasons for
changes
4
In the original
version of CPWA
Code the word in
was
appearing
hence the word
for substituted by
the word in.
To specify the
purpose and
authority for the
rendition of
accounts.
The same has been
necessitated as the
General Financial
Rules,1963 have
been replaced by
General Financial
Rules,2005 with
effect from 01-072005. The Govt.
Accounting Rules
1990 having
reference in CPWA
Code too have been
added before the
words the General
Financial
Rules,2005.
3
CONCORDANCE TABLE OF CHANGES BETWEEN THE EXISTING PROVISIONS
AND THE CHANGES PROPOSED IN CHAPTER 2 OF C.P.W.A. CODE DEALING
WITH THE DEFINITIONS.
Sl.No. Existing Provisions
(1)
(2)
1.
(1) Accounts Officer by
whatever name designated, means
head of the accounting organization in Departments of the
Central Government/Union
Terriroty Administrations
Proposed changes
(3)
Accounts officer
means the Head of
an office of
Accounts or the
Head of a Pay and
Accounts office set
up under the scheme
of departmentalization of accounts.
(1-A) Audit Officer means any

officer subordinate to or under the
superintendence of the
Comptroller and Auditor General
of India, who exercises audit
function.
(2) Last sentence see also clause
(59)
Audit Officer means

the Head of an
office of Audit
4.
(6) Bank means ..
(b) Bank means the

accredited Bank
acting as the agent
of the Reserve Bank
of India in
accordance with the
provisions of the
Reserve Bank of
India Act, 1934 (2
of 1934)
5.
(8) Charged see paragraph 3.1.8
Charged means
expenditure which
under the provisions
3.
Numerical (59) has

been substituted by
numerical (62) at
the end of Sl.No.2
Reasons for changes

(4)
In the existing
provisions, Accounts
Officer has been
defined as Head of
the accounting
organi-zation, which
is not correct. He is
only Head of an
Accounts Office as
defined in General
Financial Rules,
2005. Head of
Accounts Organization is Chief
Controller of
Accounts
Revised definition is
as per the definition
given in the General
Financial Rules,
2005
Due to the insertion
of the definitions of
Chief Accounting
Authority, Chief
Controller of
Accounts and the
Financial Adviser,
the numbers have
changed.
As a sequel to the
decision taken by the
RBI to move away
from the retail
Banking of this
Ministry, State Bank
of India has been
nominated as the
accredited Bank of
CPWD, hence the
definition has been
changed.
Mere reference of
see
paragraph...does
6.
No definition of Chief Accounting

Authority in the existing chapter
7.
No definition of Chief Controller

of Accounts
8.
(a) Commercial Department See

Chapter 4 of Government
Accounting Rules 1990
9.
(16) Detailed Head see

paragraph 3.1.7
10.
11
(21) {Clause (22) below} is

appearing in second line of the
definition of Division and
Divisional office.
22 (i) Clause (18) is appearing at

the end of the definition of
Divisional Officer.
of the Constitution
of India is not subject to vote by
Parliament as
enshrined in Article
112 (3) of the
Constitution of
India
9. Chief Accounting Authority
means Secretary of
the ministry.
10. Chief Controller
of Accounts means
the Head of the
Accounting Organization of the
Ministry
(11) Commercial
Department means
the Department
which functions on
commercial pattern
(18) Detailed Head

means sub-scheme
(23) {Clause (24)

below}
(24) (i) See also

clause (20) at the
end of the definition
not give complete

definition in the
Chapter Definition.
Efforts have been
made to give
complete but in brief
the definition of
charged Expenditure
For the purpose of
inclusion of the
definition of the
Chief Accounting
Authority
For the purpose of
inclusion of the
definition of the
Chief Controller of
Accounts
Defined in a precise
form. Chapter 4 of
Government
Accounting Rules,
1990 referred to
against the definition
of commercial
Department at
Sl.No.9 of the
existing chapter 2 is
quite vast.
The words see
paragraph 3.1.7
have been substituted
by the words means
sub-scheme.
Consequent upon the
inclusion of the
definition of Chief
Accounting
Authority and Chief
Controller of
Accounts at Sl.No.9
and 10 respectively,
subsequent numbers
have changed hence
clause (22)
substituted by clause
(24)
i) Same as above
5
of Divisional
Officer
(ii) The words Accounts Officer
are appearing in the second line of
sub-para below the existing
paragraph
(ii) The words Pay

and have been
added with the
words Accounts
Officer in the
second line of subpara below the
enumerated
Paragraph 24.
12.
Definition of Financial Adviser

has not been given in the existing
Chapter 2 Definition
13.
(25) Grant see paragraph 5.2.1
14.
(26) Inclusive rate of cost see

clause (44)
15.
(33) Major Head see paragraph

3.1.7
16.
(32) Major Estimate is a term

applied to the estimate for a work,
when the sanctioned amount of the
works expenditure exceeds
Rs.1,00,000/(35) Minor Estimate is a term
applied to the estimate for a work,
For the purpose of

(26) Financial
the inclusion of the
Adviser mean
definition of the
adviser on Budget
Financial Adviser.
and Accounts matter
including internal
Finance of the
Ministry
Instead of reference
(28)Grants means
of paragraph 5.2.1,
provision of funds
definition of Grant
approved by Parlia- has been given in a
ment
precise form
In the existing
(29) Inclusive rate
Sl.No.(44) the
of cost means the
definition of Rate of
rate of cost of the
cost and inclusive
entire work relating rate of cost has been
to a sub-head,
given. It has now
including the cost of been segregated at
material, if recorded new Serial No.29
separately in
Accounts.
Reference of
(37) Major Head
paragraph 3.1.7 has
means main unit of
been substituted by
classification in
complete definition
accounts denoting
of Major Head
function eg., 2059
Public Works, 2216
Housing etc.
Change necessitated
(37) The figure of
due to enhancement
Rs.1,00,000 has
of amount for Minor
been substituted by Estimates.
Rs.50,00,000.
Substitution in the
(38) As above
amount from
17.
ii) As the Divisional

Officers render their
Accounts to the Pay
and Accounts
Officer, hence the
words Pay and
have been added to
read as Pay and
Accounts officer
6
when the sanctioned amount of the
work expenditure does not exceed
Rs.1,00,000
18
19.
20.
21.
22.
(36) Minor Head See paragraph

3.1.7
(40) Payment on Account see

clause (37)
No definition of Public Works in

the existing Chapter 20
Definitions.
(44) Rate of Cost and Inclusive

Rate of cost
(38) Minor Head

means programme
Deleted
(44) Public works

means civil works
and Irrigation,
Navigation,
Embankment and
Drainage.
Refer Sl.No.14, old
clause (26) and new
clause (29)
(48) Sectional Officer

(51) Sectional
Officer of
Horticulture
Department added
after the words
Electrical Works
appearing in second
line of this clause
23.
(60) Voted See paragraph 3.1.8
Rs.1,00,000 to
Rs.50,00,000 is
based on Ministry of
Urban Development,
Works Divisions
Letter No.
18/18/04WI(DG)/W3
dated 17-03-2005.
Reference of
Paragraph 3.1.7
substituted for the
sake of complete
classification
Deletion is due to the
fact that the
definition of payment
on account is already
covered in the
existing clause (37)
and new clause (40)
New definition for
Public Works as
given in the General
Financial Rules,
2005
Reasons as given in
column 4 of
Sl.No.14. Portion
relating to inclusive
rate of Cost deleted
and shifted to new
clause (29)
Addition of Sectional
Officer of
Horticulture is due to
amplification of the
definition of
Sectional Officer.
Reference of
(60) Voted means paragraph substituted
Expenditure flowing by complete
from Consolidated
classification.
Fund of India duly
voted by
Parliament
CONCORDANCE TABLE OF CHANGES BETWEEN THE EXISTING

PROVISIONS AND THE CHANGES PROPOSED IN CHAPTER 3-GENERAL
OUTLINES OF SYSTEM OF ACCOUNTS
S. No.
Existing provisions
Proposed changes
Reasons for changes.
1
1
2
The first line of Para 3.1.1 reads
as The Public Works
Department executes primarily
works of all classes *
required
4
To bring continuity in the text
of the Para.
The Second line of para 3.1.1

reads as except such works
as are vested in, or transferred
to
There is no Note 2 below Para

3.1.1
The last line of Para 3.1.2 reads

as Rule 29 is reproduced in the
Annexure to this Chapter
3
The * has been
replaced by
following i.e Public
Works Building.
The * below 3.1.3
stands deleted.
This has been
changed to read as
..except such works
as are vested in, or
deleted in terms of
the provisions of
Chapter 5 of General
Financial Rules,2005
or transferred to..
Note 2 as under has
been added Note
2:- Procedure for
execution of works
by a Ministry as
laid down in Rule
132 Read with Rule
126(1)(2)(3)(4) and
Rule 133 of
General Financial
Rules, 2005 shall be
followed.
It will read as Rule
29 is reproduced
below
Para 3.1.3 reads as Works

of Government other than works
referred to **, are adjusted
finally
There are only three(3) items

below Para 3.1.3 under **
It has been changed

to read as Works
of Government other
than works referred
to below are
adjusted finally
The following
transactions have
been added
(iv) Works
connected with
Cabinet Secretariate
As per Chapter 5 of General

Financial Rules 2005, the
Administrative Ministry/
Department is authorized to
undertake the works from
other agencies also.
This is to elucidate the

provisions of General
Financial Rules,2005 to
substantiate change at sr. No.
2
Rule 29 of G.A.R-1990 has

been reproduced below for
streamlining and bringing
continuity in the text of the
Code.
This has been done to bring
continuity in the text.
The Works of Cabinet Sectt.

and Ministry of Defence are
not finally adjusted in the
Divisional Books. They are
initially booked under Cash
Settlement Suspense
8
and Ministry of
Defence
Text is appearing below Para

3.1.3 after * and **
Note 2 below Para 3.1.3 reads

as Note 2:- When a division
undertakes a service on behalf of
another division, the connected
receipts and charges are, in the
absence of any instructions to
the contrary, passed on for
adjustment finally in the account
of the latter divison.
Three Heads I,II,III below Para

3.1.6 read as:I Expenditure Head:- For
charges adjustable finally in the
accounts of Divisional Officers
II Revenue heads:- For revenue
receipts creditable finally to
Government in the accounts of
Divisional Officers
III Remittance heads:- Receipts
as well as payments for cash,
stores or other values received
from or paid to or on behalf of
other departments or
Governments.
The same has been

deleted and adjusted
with respective text.
This has been
changed as under:Note 2 When a
Division
Undertakes a
service on behalf of
another Division or
supplies material to
another Division,
inter-Divisional
settlement is
resorted through
Advance Payment
by the Indenting
Division as
contemplated in
Appendix-7A of
this Code read with
CGAs OM No.
18(4)/92/TA/237
dated 16-03-1993 as
amended by OM
No.
18(4)/92/TA/169
dated 25-03-1994.
Account for final clearance

on receipt of cheque from
these Deptts..
To streamline the provisions
of the code.
This change has been done in
the light of CGAs OM No.
18(4)/92/TA/237 dated 16-031993 as amended by OM No.
18(4)/92/TA/169 dated 25-031994.
The following has been added at

the end of each head as given
below:-
This is to explain
the classification
and heads of
account in which
I Expenditure Head:- For charges the Public Works
adjustable finally in the accounts Transactions are
of Divisional Officers i.e 2059normally adjusted.
Public Works,2216Housing,4059-Capital Outlay on
Public Works etc.
II Revenue heads:- For revenue
receipts creditable finally to
Government in the accounts of
Divisional Officers i.e 0059Public Works, 0216-Housing etc.
III Remittance heads:- Receipts
as well as payments for cash,
stores or other values received
from or paid to or on behalf of
other departments or
10
11
12
13
14
15
16
Governments i.e 8782-Cash

Remittances and adjustments
between officers rendering
accounts to the same Accounts
Officer.
The fourth line of Para 3.1.7
It has been changed to read as
This change has
reads as ..The sub-heads are
..The Sub-Heads are further
been done to
further divided into detailed
divided into Detailed Heads and explain the
heads
detailed heads are further divided complete system of
into object Heads
classification.
The last line of Note 1 below
This has been changed to read as To bring clarity in
para 3.1.7 reads as .. Refer
..Subject to observance of
the text.
also Note 2 below Rule 26 of
conditions laid down in Note 2
Government Accounting Rules, below Rule 26 of Government
1990
Accounting Rules, 1990
In Note 3 below Para 3.1.7 the The words Accounts Officer
words Accounts Officer are have been substituted by the
appearing.
words Pay and Accounts
Officer.
Para 3.2.1(a) reads as The
This has been changed as under
Under the Scheme
Divisional Officer, is the
The Divisional Officer, is the
of
primary disbursing officer of
primary disbursing officer of the Departmentalisation
the Division who is permitted
Division who is permitted by the of Accounts, the
to obtain, by cheque on the
CGA/CCA is
Chief Controller of Accounts
banks, the funds
through Letter of Credit to
competent to
obtain, by cheque on the banks,
delegate Cheque
the funds
Drawing Powers.
The last line of para
The same has been changed to read as As the receipts are
3.2.1(a) reads as ..He also ..He also collects some of the
remitted into bank
collects some of the
departmental receipts of the division
for inclusion in
departmental receipts of the and pays/remit them into the banks.
Government
division and pays them into
Account.
the banks.
Note (ii) below Para
This has been changed as under:This is to
3.2.1(a) reads as In the
Note-(ii) In the Departmentalised
streamline the
Departmentalised accounts Accounts set up, Divisional offices are practice of Scheme
set up, Divisional Offices
of
assigned a Cash Assignment
are assigned a letter of
Departmentalisation
Account in the accredited Bank by
credit against which they
of Accounts.
Chief Controller of Accounts,
draw cheque for payment
against which they draw cheques for
of all bills passed by them. payment of bills passed by them on
the basis of letter of credit . The
guidelines for opening and closing of
Cash Assignment Account are given
in Annexure A to this Chapter
There is no para 3.1.10
The Following Para 3.1.10 has been
This Para has been
added:added to explain the
3.1.10 Classification of Lump Sum accounting
procedure for grant
Advance to provide for immediate
of Immediate Relief
Financial Relief
on death of Govt.
(i) In terms of the provisions of
servant in harness.
10
Rule 79 to 81 and Government of
Indias Decision thereunder
contemplated in Compendium of
Rules and Advances, a Head of
Department or a Head of office may
sanction an advance to the family of a
Government Servant in permanent or
temporary employ (excluding casual
and daily-rated staff) who dies while
in service (whether on duty or on
leave with or without pay) in order to
enable the family to meet its
immediate requirements, if in the
opinion of the Head of Department or
the Head of Office, as the case may
be, the family concerned has been left
in indigent circumstances upon the
death of the Government servant on
whom it was dependent and is in
immediate need of financial
assistance.
(ii)
The amount of an advance
which may be granted under Rule 79
shall be equal to two months basic
pay and Dearness pay taken together of
the deceased Govt. servant, subject to a
maximum of Rs. 8,000/-(Rupees Eight
thousand only).
(iii)
The Head of
Department/offices shall see that the
advance(granted under Rule 79) is
adjusted as early as possible, and in
any case, within a period of six months
from the date of its sanction, by
deduction from the amount that may be
payable on account of arrears of salary
due, the Death-cum-Retirement
Gratuity or the Contributory Provident
Fund or the General Provident Fund or
any other payments due to the
deceased.
(iv) The advance granted under this
Para should be debited to the Major
Head 8550-Civil Advances-Other
Advances-Lump Sum Advances to
provide immediate relief to the
deceased Government servants
family. If the amount of Death-CumRetirement Gratuity or similar other
payment is less than the advances
initially sanctioned, and if the balance
is eventually treated as irrecoverable,
11
the same should be debited to the
Major Head 2075-Miscellaneous
General Services-Other ExpenditureWrite off of Irrecoverable Loans
advanced to provide immediate
financial relief to the deceased
Government servants family, under
special sanction of Government.
This has been changed as under:All payments relating to a specified
circle office(s)/Zonal office(s) may
be made by the respective Pay and
Accounts Officer.
17
Note(iii) below Para

3.2.1(a) reads as All
payments relating to a
specified circle office(s)
may be made by one of the
local CPWD Divisions, as
may be nominated by the
Accounts Officer, after
applying necessary
prescribed checks
18
There is no note (iv) below

para 3.2.1(a)
Following Note (iv) has been added:

Note-(iv) Divisional Officer will
send the Pay and Allowances bills of
employees recruited in Government
Service on or after 1-1-2004 and
covered by New Pension Scheme at
the counter of Pay and Accounts
Office for Pre-Check and payment.
Divisional officer will prepare
separate Pay Bill Register for this
purpose.
19
Para 3.2.1(b) reads as

The accounts of these
receipts and disbursements
(including the transactions
of subordinate officials
acting on his behalf) are
compiled under his
supervision by an
accountant and are
submitted monthly to the
Accounts Officer
20
There is no sub-para below

Para 3.2.2
This shall be substituted by the

following The accounts of these
receipts and disbursements (including
the transactions of subordinate
officials acting on his behalf) are
compiled under his supervision by an
Accountant and are submitted monthly
to the Pay and Accounts Officer.
The Pay and Accounts Office for a
particular Division will be decided
by Chief Controller of Accounts.
General principle is that the
Division will be attached with Zonal
Pay
and
Accounts
office
corresponding to the Chief Engineer
he reports for administrative
directions
The following sub-para has been
added below para 3.2.2,
In case of non-fulfillment of
conditions for opening of Cash
In the Scheme of
Departmentalisation
of each and every
payment of Non
cheque drawing
Disbursing Officer
shall be made
through Pay and
Accounts Office.
However far they
may be.
With the
introduction of New
Pension Scheme,
the Payment of all
those Government
servants who are
recruited on or after
01-01-2004 will be
made from the
counter of PAO.
The Divisional
Officer renders
Accounts to the Pay
and Accounts
Office and duties of
Pay and accounts
officer are decided
by the Chief
Controller of
Accounts.
This has been

added to cope with
any situation that
may arise in future.
12
Assignment Account as given in
Annexure-A, the Chief Controller of
Accounts may attach such division
with the other Cheque Drawing
Divisional Officer or Pay and
Accounts Office. In such cases the
Accounting procedure to be
followed is prescribed in Annexure
B to this Chapter.
21
There is a Annexure to
Chapter 3.
The Annexure has been deleted and The content of

instead Annexures A and B have existing Annexures
have been
been added.
reproduced below
Para 3.1.2 and
hence not required
here.
13

PROVISIONS AND THE CHANGES PROPOSED IN CHAPTER 4 OF C.P.W.A
CODE DEALING WITH THE RELATIONS WITH CHIEF CONTROLLER OF
ACCOUNTS.
S. No.
Existing provisions
Proposed changes
1
1
2
3
Caption of Chapter 4
In the Caption of revised draft
reads as Relations
Chapter 4 the words
with Accounts Officer. Accounts Officer have been
substituted by the words
Paragraph 4.1.1.
(i) In the first line of
sub-para below this
Paragraph, the words
Accounts Officer are
appearing.
Paragraph 4.1.1
(i) In the first line of sub-para
below this paragraph, the
words Pay and have been
added with the words
Accounts Officer to read as
Pay and Accounts Officer.
(ii) In the first line of

this sub-para, the word
Audit is appearing.
(ii) The word Audit has

been substituted by the words
Post Check.

4
In earlier Edition of C.P.W.A
Code, the Caption of Chapter
4 was Relations with
Accountant General who is
at par with the Chief
Controller of Accounts, hence
the words Accounts Officer
Chief Controller of
Accounts.
Paragraph 4.1.1
(i)As a sequel to the
departmentalization of
Accounts, monthly
compiled Accounts of the
Divisions are submitted to
the Pay and Accounts
Officer by the Divisional
Officers, hence necessary
addition has been made.
(ii) In the
Departmentalisation
system of Accounts, there
is either pre-check or postcheck. Pre check is
conducted by the PAO
before making the
payment and post check is
conducted in respect of the
payments made by the
cheque drawing and
disburing officers. The
Divisional officers are
vested with cheque
drawing powers, hence the
word-Audit has been
substituted by the Word
Post-Check
14
(iii) In second line of

this Sub-Para,
paragraph 42 of
C.P.W.D Code has
been mentioned.
Note below Paragraph
4.1.1:(i)In the first line of this
Note, the word Audit
is appearing.
(ii) In second line of
this Note, the words
Accounts Officer are
appearing
Paragraph 4.2.1.
(i) In second line there
is a mention of the
Heads of the
Accounting
Organisation
(ii) Note(2) below
Paragraph 4.2.1. This
note is ending with the
words Accounts
Officer.
Paragraph 4.2.3:- The
words Accounts
Officer are appearing
in lines 3,10 and 12 of
this Paragraph.
Paragraph 4.2.4 (ii)
reads as He is
responsible for the
arrangement for
checking the computed
tenders i.e for seeing
that satisfactory and
efficient arrangements
are made for checking
The Para 42 has been

changed to Paragraph 44 of
C.P.W.D. Code
Paragraph 42 of Central
Public Works Code mentioned
in the existing sub-para has no
relevance, hence substitution
has been made.
The Word Audit has been
Same as given in Column 4(ii)
substituted by the word Post- of Sr. No. 2.
Check.
(ii) The words Accounts

officer have been substituted
by the words Pay and
Accounts Officer.
(i) The designation viz.
has been added after the
words Heads of Accounting
Organisation.
(ii) The Words Accounts
Officer have been
substituted with the words
Chief Controller of
Accounts.
The words Accounts
Officer have been
substituted by the words Pay
and Accounts Officer.
Has been re-written as He is
responsible for the
arrangement for checking the
computed tenders, i.e for
seeing that the arrangement
made for checking are
satisfactory and efficient.
(ii) Same as given in Column

4(i) of Sr. No. 2.
(i) This has been done for the

purpose of amplification.
(ii) same as given in Column

4 of Sr. No. 1 above.
Reasons for the addition of

words Pay and Accounts
Officer are the same as given
in Column 4 of Sr. No. 2(i)
above.
For slight alignment of the
wordings of the above
paragraph to bring out proper
meaning.
15
7
Paragraph 4.2.5 ( C) ,
Sub-Para below
Paragraph 4.2.6 and
Paragraph 4.2.7. The
words Accounts
officer are appearing
in the above mentioned
Paragraphs/Sub-Paras
etc.
Para 4.4- The caption
reads as
Communication of
sanctions to Accounts
Officer
(i) Paragraph 4.4.1
This paragraph ending
with the words
Central Public Works
Code.
(ii) In third line of Para

4.4.1, Note(i) first line,
Note(ii) Second Line
below this Paragraph
the Words Accounts
Officer are appearing.
The words Accounts

Officer wherever appearing
in the above mentioned
paragraphs/sub-paras have
been substituted by the words
Chief Controller of
Accounts.
Same reasons as given in

Column 4 of Sr. No. 4(ii)
above.
The same has been re-written

as Communication of
Sanctions to Pay and
Accounts Officer.
Same reasons as given in

Column 4 of Sr. No. 2 (i)
above.
(i) The words and Rule 29

of General Financial
Rules,2005 have been added
immediately at the end of this
Paragraph.
Procedure of communication
of sanction has also been laid
down in Rule 29 of Chapter 5
of General Financial
Rules,2005 hence the same
has been added in this
paragraph.
(ii) The word Accounts

Officer has been substituted
by the word Pay and
Accounts Officer.
(ii) Same reasons as given in

Column 4(i)of Sr. No. 2
above.
Note:- The existing Note 1 below Para 4.2.1 may be substituted by the following: Note 1:
Appointment of UDC/Accountant to function as Divisional
Accountant, as a stop-gap arrangement can be done by the C.C.A, wherever vacancies of
Divisional Accountant exist and not filled up for any reasons by the CCA/CGA
16
AND THE PROPOSED CHANGES IN RESPECT OF CHAPTER 5 -APPROPRIATIONS
OF CPWA CODE.
Sl.No. Existing provisions
1.
Existing caption of Chapter
5 is Appropriation and
Paragraph 5.1.1
2.
(i) Paragraph 5.2.2 Forms

of Accounts Main
Divisions of Accounts
Part I Consolidated Fund

of India
Part II Contingency Fund
Of India
Changes proposed
has been amplified to
read as Appropriation
and Re-Appropriation.
Accordingly Paragraph
5.1.1 has been added to
explain the meaning of
Appropriation and Reappropriation to read
as:5.1.1 Appropriation or
Re-appropriation
represents the
allotment of a
particular sum of
money to meet
expenditure on a
specified job as
enunciated in the
Detailed Demands for
Grants. It is operative
only for the financial
year for which it is
made.
words Constitution of
India have been
added in the opening
sentence under this
Sub-Para
Superfluous word
India has been
deleted and added
against each Part of
second column
Part III Public Account

Of India
(ii) Paragraph 5.2.2(a) on

Page 18 of CPWA Code.
The word supplied
appearing there in is a
spelling mistake
Paragraph 5.2.2(a) on
Page 18 of CPWA
Code.
The word supplied
has been substituted by
the word applied
Reasons
The word Re-appropriation
has been added to fall in line
with Para 65 under Section
(iv) Works-B(d) of the old
revised Edition 1959 of
CPWD Code and also to
match with the existing
provisions of Para 5.4 of
CPWA Code; which deals
with Re-Appropriation.
To give a broad prospective

of Government Accounts, the
maintenance of which is
codified in Articles 266, 267
etc. of the Constitution of
India.
The use of the word India
in Part I, Part II and Part III
is misnomer. When
description of State or
Union Territory
(Administration/Government.
Etc) has been given against
all the three Parts. However,
the word India has been
added at appropriate place of
each Part.
To correct the spelling
mistake
17
(iii) The word Treasuries
is appearing in line 7 in
Part III of (c) on Page 18 of
CPWA Code
3.
4.
5.
The word Treasuries After departmentalization of

has been substituted by Accounts, Central
the word Banks
Government business is
transacted through Banks and
not by Treasuries, hence the
word Treasuries has been
substituted by the word
Banks.
Paragraph 5.2.3 Sectors
Paragraph 5.2.3
Paragraph 5.2.3 Sectors
and Sub-Sectors of
Sectors and Suband Sub-Sectors of Account
Accounts
Sectors of Accounts.
Second sentence starting
Existing second
Substitution necessitated to
from The Sectors shall be sentence has been
present a clear picture of
divided into Sub-Sectors
substituted by the
Sectors/Sub-Sectors.
before their division into
following:Major Heads of Account, in The Sectors in some
some cases the Sectors are, cases shall be divided
in addition, sub-divided
into Sub-Sectors as
into Sub-Sectors before
enumerated in the List
their division in Major
of Major and Minor
Heads of Account
Heads of Account.
The Sectors/SubSectors will be further
sub-divided into Major
Heads of Account
(i) Paragraph 5.2.4
Paragraph 5.2.4
(i) Example of Major Head
Allotment of code to each
Allotment of Code to
4202 Capital Outlay on
Major Head and range of
each Major Head and
Education, Sports, Art and
Code Numbers.
range of Code
Culture has been added to
Numbers
make the concept of
Existing provisions of third An example of Major
combined single head clear.
Sub-Paras amplified by
Head 4202 Capital
quoting an example of
Outlay on Education,
Major Head 4202
Sports, Art and
Capital outlay on Eduction, Culture has been
Sports, Art and Culture.
added in this
paragraph.
(ii) II- Receipt Head
The word Section
(ii) Sections II and III have
(Capital Account)
has been added before been added for the sake of
III Public Debt, Loans & II and III to read as
uniformity with Section 1.
Advances
Section II Receipt
Head (Capital
Account)
Section III Public
Debt, Loans &
Advances
Paragraph 5.2.5 Major,
Existing caption of
With the transition of Five
Minor and Detailed Head.
Paragraph 5.2.5 has
Tier Classification to Six
been changed to read
Tier Classification, necessary
as Major, Sub-Major, changes have been made in
Minor, Sub-Head,
the existing text of this
18
6.
7.
Paragraph 5.3.1.
The words w.e.f. 1974-75
are appearing in the
opening of sentence in this
Paragrapah.
Paragraph 5.5.1 (b)

watching of Actuals.
Reference to Annexure B
to this Chapter regarding
reconciliation procedure for
the reconciliation of
Departmental figures with
those appearing in
Accounts figures, is not
enclosed. It was
presumably referred in the
context of General
Financial Rules, 1963
which have now been
replaced by General
Detailed and Object

Heads
Accordingly Sub-Paras
(a), (b) and (c) have
also been modified
Paragrapah, slight changes in

Sub-Para (c) by quoting
many more as enunciated in
Rule 8 of the Delegation of
Financial Power Rules, 1978
as amended from time to
time have been made in the
revised version of this
Paragraph.
The words w.e.f.

1974-75 have been
deleted as these have
no sanctity at present
and the words and
Object Head have
been added.
Paragraph 5.5.1(b)
watching of Actuals
As explained in Column 2
and also to cover the concept
of six Tier Classification new
addition of and Object
Head necessary changes
have been made.
As a sequel to the
replacement of General
by General Financial
Rules, 2005, necessary
Rule provision has
been indicated in the
revised version of this
Paragraph
Same as given in Column 2
19
20
CONCORDANCE TABLE OF CHANGES BETWEEN THE EXISTING PROVISIONS AND THE PROPOSED CHANGES IN
RESPECT OF CHAPTER 6 CASH, OF CPWA CODE
Sl.No
1.
Existing Provisions
Paragraph 6.1.1.
Last sentence stipulates that A small
supply of twenty paise revenue stamps may
be kept as part of the cash balance. See
Rules 16 and 19 of C.G.A. (Receipts and
Payments) Rules, 1983
2.
Paragraph 6.1.4 (a) & (b)

(a) The words Accounts Officer are
appearing in the first and last line of this
paragraph
3.
Paragraph 6.2.1(a)
The words Reserve Bank/State Bank or
one of the nationalized banks are
appearing in the first and second line of
this paragraph
Changes proposed
Paragraph 6.1.1
In second line the words twenty
paise
appearing
have
been
substituted by the words one
Rupee. Reference of Rule 16 of
CGA (Receipts and Payments) Rules,
1983 has been deleted. Reference of
Rule 19 has been retained.
Paragraph 6.1.4 (a) & (b).
The words Pay and have been
added with the words Accounts
Officer to read as Pay and
Accounts Officer in the first and
last line of this Paragraph
Paragraph 6.2.1 (a)
Existing provisions have been
substituted by the words State Bank
of India or with any of the
nationalized banks.
Reasons
Paragraph 6.1.1
Now the cost of Revenue stamp is one
Rupee, hence the words twenty paise have
been substituted by one Rupee: Rule 16 of
CGA (Receipts and Payments) Rules, 1983
referred to in this Paragraph has no relevance
with cash, hence deleted.
Paragraph 6.1.4 (a) & (b).
As the Pay and Accounts Officer receives
Monthly Accounts/Schedules in various
CPWA Forms etc hence the designation of
Accounts Officer given in this paragraph
have been substituted by the words Pay and
Accounts Officer..
Paragraph 6.2.1 (a)
As a sequel to the decision taken by the
Reserve Bank of India to move away from
the retail banking of this Ministry w.e.f.
1.4.2005 State Bank of India has been
nominated as the accredited Bank of CPWD
all over in the country. The words or with
any of the nationalized banks have been
added as enabling provisions in future, if the
Bank is to be changed for one reason or the
other.
21
Paragraph 6.2.1 (b)
Functioning of the Divisional Officers of the
CPWD vested with the cheque drawing
powers is somewhat different from the
Cheque Drawing and Disbursing officers of
other Ministries/Departments as their
payments are confined to the object heads
enunciated in Para 3.1.3 of Civil Accounts
Manual.
Besides making payments of salaries and
Allowances, Divisional Officers also make
payments to the Contractors/Suppliers
connected with the execution of works or
supplying materials etc. they require more
funds under contractual obligation, hence the
revised procedure in place of Quarterly
assignment letter of credit has been
introduced as per the decision of the higher
authorities of this Ministry and the same has
been codified in Paragraph 6.2.1 (b).
4.
5.
Paragraph 6.2.1 (b)

Second sentence of this Paragraph stipulates
that The letter of Credit to be opened in
favour of a cheque drawing Divisional
Officer at the beginning of the Financial
year will cover the amount for which vote
on account has been obtained`
(1) Paragraph 6.2.7
Paragraph 6.2.1 (b)

New procedure for the issue of LOC
has been laid down
The following sentence has been

added after the first sentence of
Paragraph 6.2.7. However, Heads of
Departments of Central Public Works
Divisions in the light of Controller
As per the wages Act Work charged staff etc

is to be paid their wages in cash yet due to the
levy of banking cash transaction Tax by the
Government. The OM issued by the office of
the CGA has been referred to in this
22
General of Accounts, Department of paragraph.
Expenditure, Ministry of Finance, OM
F.No.1(1)/2005/TA/476
dated
10.6.2005 may take appropriate steps
to minimize their cash transaction and
reduce their banking cash transaction
tax liability
(2)
6.(1)
(2)All cheques in Divisional office

drawn for Rs. 10 Lakh and above shall
bear two signatures.
The second
signatory
shall
be
Divisional
Accountant or any other senior most
official as may be nominated by the
Paragraph 6.2.11
Paragraph 6.2.11. Revised eliminating
Existing provisions mention revalidation of the provisions of Revalidation of
cheques over the dated signature of the cheque which has been dispensed
Divisional Officer.
with.
(ii) Last Sub-paragraph
(a) In second line of this Sub-Para, there is a
mention of office copy of the list of
payments
(b) Third line stipulates only counterfoil of
the cheque
(c) In the last but one line the words
telegraphic intimation are appearing
(d) There is no Note in the existing
provisions
(ii) Last sub paragraph

(a) The words the office copy of the
list of payment has been substituted
by the words his records in second
line
(b) The words record slip has been
added in the third line after the words
counter foil.
(c) The words telegraphic intimation
have been substituted by the words
fastest mode of communication.
(2) New provision of two signatories on

cheques for Rs.10 Lakhs and above added to
fall in line with the provisions of Para
3.5.1(viii) of Civil Accounts Manual.
Paragraph 6.2.11.
With the dispensation of the revalidation of
cheque, this paragraph has been rephrased to
fall in line with the procedure laid down in
Rule 47 (i) (iii) of CGA(R&P) Rules, 1983.
(ii) Last Sub-Paragraph
(a) Divisional Officers send their monthly
Compiled Accounts, hence the mention of
List of Payment is not correct
(b) Consequent upon the introduction of
MICR Cheque Books, there is no counter foil,
hence the words record slip have been
added in the third line of the existing subparagraph.
(c) With the computerization the change has
been made.
23
7.
Parragraph 6.2.13
There is a mention of counterfoil in the
second line and the words as above are
appearing in the third line of this paragraph
8.
Paragraph 6.3
(i) Account Procedure
(ii) Note 5
In the second line the words CPWD
Manual Vol.II as appearing
Paragraph 6.3.3
Note For issue duplicates or copies of
receipts see Rule 23 of CGA (R&P) Rules,
1983
9.
(d) A new Note has been added as under:(d) Just to distinguish between cheque
Note: In so far as other NCDDO of Drawing and Disbursing Officers and NonCPWD are concerned, they shall be Cheque Drawing and Disbursing Officers of
governed by the provisions of CPWD.
Chapter 3 of Civil Accounts Manual
(CAM)
Paragraph 6.2.13
Paragraph 6.2.13
The words record slip have been With the introduction of MICR Cheques,
added after the word counterfoil there is no counterfoil, hence the words
and the words as above appearing record slip have been added. The words
in third line of the existing paragraph as above are superfluous, hence deleted
have been deleted.
Paragraph 6.3
Paragraph 6.3
Note 5
To sound better
The words CPWD Manual Vol.II Note 5
have been substituted by the words Title has been changed by the CPWD
CPWD Works Manual
Paragraph 6.3.3
Paragraph 6.3.3
Note: In terms of Rule 23 of CGA Note: Contents of Rule 23 of CGA(R&P)
(R&P) Rules, 1983, no Government Rules, 1983 have been reproduced to facilitate
officer may issue duplicates or copies the users to see what Rule 23 stipulates.
of receipts granted for money
received on the allegation that the
originals have been lost. If any
necessity arises for such a document,
a certificate may be given that on a
specified date, a certain sum on a
certain account was received from a
certain person.
This prohibition
extends only to the issue of duplicates
as the allegations that the originals
have been lost and does not apply to
24
10.
Paragraph 6.3.5
In the fifth line the words his own favour
are appearing
11.
Paragraph 6.4.2
Note: For instructions regarding making
payments for stores obtained by direct
order from private firms and individuals
abroad, see Rule 129 of CGA(R&P) Rules,
1983.
Paragraph 6.6.2(a)
The words self cheques are appearing in
the first and seventh line of this paragraph.
12.
13.
cases authorized by these rules or by

special orders of the Government in
which duplicates have to be prepared
and tendered with originals.
Paragraph 6.3.5
The words his own favour have
been substituted by the words his
own designation.
Paragraph 6.4.2
Note: Provisions of Rule 129 of
CGA(R&P) Rules, 1983 have been
reproduced in the revised version of
CPWA Code
Paragraph 6.6.2 (a)

i)The first sentence has been rephrased
as under:In case of bills of staff desiring
paypment by cash the cheques should
be drawn by the Divisional officers or
departmental
Accounts
officers
declared
as
Cheque
Drawing
Divisional
Officers
by
their
designation and by adding the word
only after their designation.
ii)In the seventh line the words self
cheques have been substituted by the
words cheques drawn by designation
Paragraph 6.6.5
Paragraph 6.6.5
Sl.No.5 below Note of this Paragraph
Sl.No.5 below Note of this Paragraph
In second line at the end the words the words non-MICR have been
counterfoils of cheques are appearing
added before the words cheques
Paragraph 6.3.5
Practice of drawing self cheque has been
dispensed with. Cheques are now to be
drawn by designation only.
Paragraph 6.4.2
To facilitate users of CPWA Code, contents
of Rule 129 of CGA(R&P)Rules, 1983 have
been reproduced.
Paragraph 6.6.2(a).
as
This paragraph has been rephrased to fall in
line with Note (2) below Rule 47 of
CGA(R&P) Rules, 1983 and also due to
dispensation of drawing self cheques.
Paragraph 6.6.5
With the introduction of MICR cheques from
the year 1986, there is no counterfoil in
MICR Cheque Book. It is only the record
25
and the words and record slip of
MICR Cheque have been added
14.
Paragraph 6.6.7
In the existing paragraph there is no
mention of numericals of minor and major
Heads of Account of Public Works
Deposits or for sub-head Miscellaneous
Works Advance.
15.
II Imprest
16.
Paragraph 6.6.8
In the existing paragraph there is no
mention about the Head of Account from
which Permanent Cash Imprest is drawn.
There is also no procedure or guidelines to
be followed for the Imprest drawn or
adjustment in cases where the facility of
Imprest is withdrawn due to closure of the
Division or withdrawal of such facility for
one reason or the other
Paragraph 6.6.7
In the revised version numericals of
Major and Minor Heads viz., 8443
Civil Deposits 103-Public Works
Deposits and Minor Head 799
Suspense below the concerned
functional Major/Minor Heads of
Accounts
for
sub-head
Miscellaneous Works Advances etc
have been codified.
II Permanent Cash Imprest
Paragraph 6.6.8
In the revised version correct Heads
of Accounts viz 8672 Permanent
Cash Imprest 101-Civil together
with the procedure of recoupment and
adjustment on the closure of the
Division or the withdrawal of the
facility from the Permanent Cash
Imprest Holder have been codified.
slip on which details of cheques are

mentioned, hence changes have been made in
this paragraph.
Paragraph 6.6.7
To give complete classification of the Heads
mentioned in this paragraph.
II In the caption complete nomenclature of

Imprest has been given.
Paragraph 6.6.8
Divisional Officers at present draw the
Permanent Cash Imprest by Debiting the
functional Budget Heads of Accounts viz
2059 Public Works or 2216 Housing as
the case may be. In the list of Major and
Minor Heads of Accounts distinct Major
Head 8672 Permanent Cash Imprest has
been provided. Furthermore the provisions
for Permanent Advance or Imprest have
been codified in Rule 291 of General
Financial Rules, 2005 read with para 10.12
of Civil Accounts Manual, hence the
correct procedure has been codified in the
revised version of CPWA Code. Besides
in terms of the provisions of Rule 73 of
26
17.
III Temporary Advance

Under the existing provisions of CPWA
Code, Disbursing Officer makes a
remittance to subordinate officers to
enable him to make a number of specific
petty payments on a muster roll or other
voucher which has already been passed
for payment, the amount remitted should
be treated as a temporary advance and
accounted for in Form 2 in the same way
as are imprest.
The account of
Temporary Advance should be closed as
soon as possible.

In
the
revised
version
the
classification of passed Bill has been
suggested so that the expenditure
could be accounted for in the same
month in which the Bill has been
passed.
Temporary Advance is
generally meant for the disbursal of
salaries, wages or any other petty
payment to the work Charged Staff at
site. Procedure for dealing with the
accountal of temporary advance in the
inner column in red ink and its
subsequent adjustment in the next
month has been codified.
18.
Paragraph 6.7.1
Cheque Books and Receipt Books
Paragraph 6.7.1
As per the revised
procedure
General Financial Rules, 2005 Ministries/

Departments may open Sub-Heads and
Detailed Heads under the Budgeted Heads
in consultation with the Budget Division of
the Ministry of Finance. It is not clear as to
how the Divisional Officers have been
drawing Permanent cash Imprest from the
Budgeted Heads. This practice is proposed
to be dispensed with
As per the existing procedure the Bills are
passed without recording classification
thereof and cheque is issued /encashed to be
accounted for as cash for chest, out of which
Temporary Advance is given to the disburser
by the Divisional Officer to make payments
to the Work Charged Staff at site by passing
entries in red ink in the inner column.
Disburser renders the account thereof in the
next month wherein the charges and
recoveries are accounted for under the proper
head of account and undisbursed amount, if
any, is refunded by the Disburser. Under the
existing system the salaries and allowances,
wages of such staff even though drawn in the
month on the passed bills get accounted for
in the next month. With a view to bringing
such payments in the same month to which
these payments pertain, necessary changes
have been made.
Paragraph 6.7.1
As a sequel to the decision taken by RBI to
27
Under the existing provisions cheque books
etc are stated to be obtained from the
Central Forms Stores, Kolkata
necessitated due to the change of

Bank from RBI to SBI for CPWD,
the Cheque Books of all the three
categories A, B and C are
obtained direct from the accredited
Bank free of cost.
Accordingly
revised procedure for obtaining
cheque books has been codified.
move away from the retail banking of this

Ministry, State Bank of India has been
nominated as the accredited Bank for CPWD.
The SBI had agreed to supply cheque Books
to the Divisional Officers/Pay & Accounts
Officers free of cost. This arrangement has
been made in consultation with the Ministry of
Ffinance (Controller General of Accounts).
Hence the provisions of Para 6.7.1 have been
revised accordingly.
Note: Annexure to Chapter 6 on the guidelines for smooth operation of the system to be followed by the CPWD and Principal Accounts
Office has been added.
28
29
Concordance Table of Changes in Chapter-7-Stores of C.P.W.A.Code
S.No.
1
1.
Existing Provisions
2
Note below Para 7.1.1 Provides that
For General instruction for
purchase of Stores refer Appendix-8
of G.F.R-1963.
The Second line of Para 7.1.3 reads

as ..procedure prescribed in
General Financial Rules..
The last line of Para 7.1.3 reads as

.which will be brought to
prominently to the notice of
appropriate authority concerned by
the Accounts Officer.
There is no Note below para 7.2.1

in the exisiting code.
There is no mention of the

nomenclature of the Form CPWA13 in Note below Para 7.2.5.
Para 7.2.6 line 2 reads as These

will be prepared in triplicate by
process in indelible ink or copying
pencil
Proposed Changes
3
The Note may be changed
to read as
For general instructions
for the Procurement of
Goods and Services refer
Chapter-6 of G.F.R-2005
Reasons
4
The General
Financial
Rules,1963 have
been replaced by
General Financial
Rules,2005 and
Appendix-8
deleted. Instead a
new Chapter-6 has
been introduced.
It has been amplified as
Specific provisions
under ..procedure
of G.F.R,2005 need
prescribed in Chapter 7 of
to be codified for
General Financial
general guidance of
Rules,2005
divisional officers
It may be modified as
Divisional
under.Which will be
Accountant is the
brought prominently to the
representative of
notice of the appropriate
the Office of Chief
authority concerned of the
Controller of
Accounts
and it is
CPWD by the Divisional
difficult for PAO to
Accountant under
detect such
intimation to the Chief
Controller of Accounts. errors/adjustment as
the PAO only
receives the
compiled account.
Following Note proposed to
In the
be added below Para 7.2.1 Civil/Electrical side
the Post of Section
Note: Sectional Officer
Officer has been
includes Junior Engineer
redesignated as
(Civil/Electrical)/Section
Officer (Horticulture).
Junior Engineer
The Nomenclature Tools
For amplification
purpose
and Plant Received Sheet
has been added in the Note
below Para 7.2.5
The word or Computer
Due to
generated sheet has been computerization of
added.
Accounts, the
Forms are also
computer
generated, hence
this suggestion has
been made.
30
1
7
2
The Note 1 below Para 7.2.6
provides as under
Two types of booklets will be
printed, one containing three copies
of each Goods Received Sheet and
the other containing four copies.
The Words
Orgininal,Duplicate,Triplicate
or Quadruplicate should be printed
on them
The Para 7.2.9(a) provides that
for use on works either by issue to
contractors or Direct(paragraph
10.3.1)
Para 7.2.10
10
Para 7.2.10
11
Para 7.2.17 provides as under

The claims for stock received from
other PW Divisions, including the
Divisions of other Government will
be settled in accordance with the
procedure prescribed in Appendix7-A
3
The Note1 has been
deleted and Note 2
redesignated as Note 1.
4
The Para 7.2.6
provides that the
Goods Received
Sheet will be
printed in Triplicate
and hence there is
no need to stress for
in any of the form
This has been modified as

under for use on works
either by issue to
contractors or Direct to
Works (Paragraph 10.3.1)
The Word Computer
generated sheet has been
added in third(3rd) line of
para 7.2.10 to read as
Indents should be prepared
in quintuplicate by carbon
process or by computer
generated sheet,..
The following shall be
added after the last line of
para 7.2.10 The
Divisional Officer before
signing an indent shall
ensure that funds are
available and provisions
exist in the estimates.
This is to make
distinction between
the the material
issued to contractor
or direct to works.
Due to
computerization of
Accounts, the
Forms are now
computer
generated, hence
this suggestion has
been made.
The divisional
officer before
placing an indent is
required to ensure
that necessary
funds are available
to cover the
expenditure to
avoid excess over
budgeted estimates.
This is only to
realign and simplify
the provisions in
accordance with the
orders issued by the
Controller General
of Accounts vide
their OM No
18(4)/92/TA/237
dated 16-03-1993
as amended vide
OM NO.
18(4)/92/TA/169
dated 25-03-1994.
Para 7.2.17 has been

amended as under The
procedure for the
procurement of stock and
settlement of claim from
other Public Works
Divisons, has been laid
down in Appendix 7-A of
this code.
31
S.No.
12
Existing Provisions
Para 7.2.18 provides as under
Cash payment should not be made
for stock received from other
sources except in accordance with
the directions in Chapter 4 of Govt.
Accounting Rules, 1990. When
under those rules payment for
supplies made by any department is
made in cash, the claims of such
department should be dealt with in
the same way as those of suppliers.
In case of supplies arranged through
D/o Supply, for which the payment
is made by the Accounts Office, the
necessary adjustment of the cost,
through the remittance head
concerned, should be made by the
Divisional office in accordance with
the instructions in Chapter 8 and 17,
after verifying the claim with
reference to the entries in the
Divisional copy of the Goods
Received Sheet.
13
Note below Para 7.2.20
14
Para 7.2.37 provides as

In the case of Special depots or
divisions or of construction
divisions where there may be large
concentration of stores, their
physical verification should be the
duty of the executive authorities,
and should be performed by such
agency and in such detail as may be
decided by the Administrative
Ministry/Administration concerned
in consultation with the Accounts
Officer.
Proposed changes
Reasons
The last line of this para
This has been done
shall be replaced by the
in terms of the
following
provision of the
In exceptional cases
Chapter 6 of
General Financial
where the Department
Rules,2005. As far
does not have required
expertise to make its own as advance payment
is concerned, a
arrangements for the
simplified
procurement/inspection of
procedure has
Stores, it may project its
already been
indent to DGS&D. In
suggested to
such eventuality Indenting
Controller General
Division would make
Advance payment from of Accounts. This
addition is subject
the Budgeted heads of
to change if the
Accounts to PAO, Supply
simplified
who will make payment
procedure is not
upto 98% on the basis of
agreed to by the
proof of despatch i.e RR
CGAs Office
etc. to the Supplier. The
balance payment of 2%
will be made to the
Supplier by PAO,Supply
on receipt of Consignees
Receipt and Inspection
Note etc. of the DGS&D.
It may be modified as
Government can
follows:declare any article
In the case of controlled
as controlled
article.
articles as and when
decided by the
Government, like
Cement,Steel etc. the issue
Rates should be revised
whenever there is a
change in the controlled
price
The Word Accounts
Chief Controller of
Officer may be replaced by
Accounts is the
Chief Controller of
head of Accounts
Accounts.
Organsiation and
the words
Accountant General
appearing in the
earlier Edition have
been substituted by
the words Chief
Controller of
Accounts.
32
1
15
16
17
18
2
Para 7.3.4 provides that
..Tools and Plant Received
Sheet, Form-13 which should be
prepared in triplicate by carbon
process in indelible ink or copying
pencil, one copy being retained by
the store keeper or sectional
officer..
3
It may be amended as
under .Tools and Plant
Received Sheet, Form-13
which should be prepared
in triplicate by carbon
process in indelible ink or
copying pencil or
computer generated
sheet, one copy being
retained by the Store
Keeper or Junior
Engineer/Sectional
Officer
4
Now the accounts and
forms are prepared by
means of Computer,
hence computer
generated words has
been added. The
Sectional Officers are
now called as Junior
Engineer in the Civil
and Electrical Side of
the Division, hence
the words Junior
Engineer have been
added.
The last line of Para 7.3.9 read as
The last line be deleted.
As per Rule 140 read
but when the Mathematical
with Rules 142,143
Instrument Department is unable
and 159(i) &(iii) of
to supply any instruments indented
GFR,2005,
for and arranged for their purchase
Ministries/Deparments
the suppliers bill will, if that
i.e CPWD could make
Department so desires, be paid in
its own arrangement/
cash or by a Bank Draft.
inspection for the
procurement of Stores/
Materials hence last
line has been deleted.
Note 2 below Para7.4.1 provides
It has been amended as
This change has been
that ..This statement should show under ..This statement
suggested to refer to
kilometer by kilometer the
in CPWA Form 16 should
amplify the form in
receipt,
show kilometer by
which the details are
kilometer the receipt,
to be furnished.
Para 7.4.3 provides that
It has been amended as
The authority who
Metal found surplus, as the
under Metal found
will test check the
result of check measurement (
surplus, as a result of check
quantity needs
Vide paragraph 39 of Central
of measurement by
elaboration.
Public Works Department Code)
Superintending Engineer
or otherwise
(as contemplated in
Paragraph 39 of Central
Public Works
Department Code) or
otherwise,
33

PROVISIONS AND THE CHANGES PROPOSED IN CHAPTER 08- TRANSFER
ENTRIES.
S. No.
Existing provisions
1
1
2
Paragraph 8.1.1
In first line the words that is
are appearing in this paragraph
Sub-Para 8.1.1(b)
Sub-Para 8.1.1(C)(i)
(i) for credit to Material
Purchase Suspense Account on
account of Materials received for
works from sources other than
stock, vide Paragraph 10.3.6 and
10.3.11.
Proposed changes
3
Paragraph 8.1.1
The words that is
have been
substituted by the
words which are
Sub-para 8.1.1(b)
The words or
remittance have
been added.
Sub-Para 8.1.1(C)(i)
(i) Existing
provisions
substituted for
adjusting PAO
Memos received
from PAO of the
Division in case of
purchase through
DGS&D.

4
Paragraph 8.1.1
For clarity sake and to match
with the provisions of Para
5.3.1 of Civil Accounts
Manual.
Sub-Para 8.1.1(b)
As Remittance Heads are
cleared by T.E, hence the
words or remittance have
been added.
Sub-Para 8.1.1(c)(i)
(i)Substitution necessitated
due to change in the procedure
of procurement of goods
through DGS&D.
34

PROVISIONS AND THE CHANGES PROPOSED IN CHAPTER 09- REVENUE
RECEIPTS
S. No.
1
1
Existing provisions
Proposed changes
2
3
Paragraph 9.1.2:- The word
The Word
Account is appearing in the first Account has been
line of this paragraph
substituted by the
word Accounting
Paragraph 9.1.4(a)(ii) below
Paragraph
Note 2. In the First and Second
9.1.4(a)(ii) below
line of this clause, the word
Note 2.
Creditable to the minor head(i) The numerical
Other receipt by debit to
Code 800 and
Miscellaneous Works
functional
Advances are appearing.
Major/Sub-Major
Heads of Accounts
has been added with
the minor head
other Receipts.
(ii) The words
under the Minor
Head 799Suspense below the
Functional
Major/Sub-Major
Heads of Accounts
have been added in
between the words
miscellaneous
works Advances
and Vide paragraph
7.3.13.
Paragraph 9.3.
Paragraph 9.3 Caption of this
Paragraph in the existing CPWA Demand and
Recoveries have
Code is
Licence fee of Building and Landsbeen brought down
Demands and recoveries
under the caption
Licence Fee of
Buildings and
Lands

4
To Sound better.
To give complete
classification of the Heads of
Accounts.
Paragraph 9.3 Earlier the

caption was mixed up with the
Licence Fee of buildings and
Land with Damages and
Recoveries which is
misnomer. Hence Demands
and Recoveries have been
split up for the sake of clarity
which is in consonance with
the old version of C.P.W.A
Code.
35
4 Paragraph 9.3.4
Note (3) starts
with the
wordings In
Form 48 will
also be included
any amount
5 Paragraph
9.3.5:- The
words
Accounts
Officer are
appearing in
second and third
line and at the
end word
Disbursing or
Drawing Officer
concerned are
appearing
Paragraph 9.3.4 Note(3) Form 48 will also include

any amount
Paragraph 9.3.4,
Note(3) slightly
rephrased.
Paragraph 9.3.5
The words Pay and have been added with the words
Accounts Officer to read as Pay and Accounts
Officer and at the end Drawing or disbursing Officer
has been slightly amended.
6 Paragraph 9.3.6
stipulates that
Recoveries
made by the
Disbursing
or
Accounts
Officer of state
and the Defence,
Posts
and
Telecommunicat
ions
and
Railways
Accounts
Circles
are
remitted by them
to the Divisional
Officer
by
cheque/Demand
Drafts who will
credit
the
amount
by
deposit in the
accredited
Bank.
Para 9.3.6 has been changed as under:Although individual-wise account is maintained in

the cases of licence fee (Rent) for Government
quarters forming part of General Pool
accommodation (managed by the Director of
Estates) no monetary settlement is to be effected.
Such recoveries are required to be booked directly
against the final head 0216-Housing in the books of
Posts/ /Railways/ Telecommunications. The receipts
relating to Civil Estimates under the Major Head
0216 Housing shall be adjusted to the final head
in the books of the Defence Department without
carrying out any monetary settlement thereof with
the Divisional Officers.
The accounts consolidating authority of the
above mentioned Ministries/Departments shall
render monthly statement of receipts including
progressive figures for that financial year to the
Chief Controller of Accounts of the Ministry of
Urban Development and Poverty Alleviation and
also furnish figures under this head to the computer
cell of C.G.As organization while submitting the
monthly accounts.
Budget forecast for the receipt under the
Major Head 0216 Housing based on actuals etc
has to be furnished by Postal Board, Telecom Board
and F.A. Defence etc to the Ministry of Urban
Paragraph 9.3.5.
Since Monthly
Account and other
revenues/Forms are
rendered by the
Divisional officers to
the Pay and
Accounts Officer,
hence slight
modification has
been made. The
correct works are
Drawing or
Disbursing Officers
as disbursal takes
place after Drawal,
hence amended
accordingly.
Based
on
the
provisions of the
Para 8.23.1 of Civil
Accounts Manual the
existing Para 9.3.6
has been changed.
In other words NonCivil Departments
viz.
Railway/Posts/Telec
ommunications and
Defence have been
authorized to book
such receipt under
the final head 0216Housing
without
resorting to cash
settlement.
36
Development in connection with the preparation of
Budget Estimates/Revised Estimates etc.
7 Paragraph 9.4.1
In the existing
provisions
Bridges or
Irrigation and
Minor Head
DeductRefunds have
been mentioned.
8 Paragraph 9.5
(i) Account
Procedure is
appearing in the
caption of this
paragraph.
(ii) Note below
this Paragraph
the word
Accounts
Procedure is
appearing.
9 Paragraph 9.5.3
Minor heads
Reccovery of
percentage
charges or
Other
Receipts are
appearing.
Paragraph 9.4.1, In the revised version the words

Major heads concerned and numerical code 900
have been added with the Bridges or Irrigation and
Deduct- Refunds.
To give complete
classification.
(i) The word Account has been substituted by the

word Accounting to read as Accounting Procedure
(i)
The
word
Accounting
Procedure sounds
better.
(ii) The word Account has been substituted by the

word Accounting to read as Accounting Procedure
(ii)
The
word
Accounting
Procedure sounds
better.
Numerical codes 103 and 800 with the respective

Minor Heads have been added.
For the sake

complete
classification
Minor heads.
of
of
37

PROVISIONS AND THE CHANGES PROPOSED IN CHAPTER 10-WORKS
ACCOUNT
S.
No.
1
1
Existing provisions
Proposed changes
2
Para 10.1.2(iii) reads as
Work-Charged
Establishment Bills
3
This has been amended to read
as (iii) Work-Charged
Establishment Bills (other than
those borne on regular
establishment)
The third line of Para

10.2.1 reads as The
cost of material
procured specially for
works, not paid for in
the same month are
charged to the accounts
of by transfer credit to
the Material Purchase
Settlement Suspense
Account but payments
to suppliers are
governed by the same
rules as payments to
contractors for work
done.
This has been changed as

under:The cost of material procured
in exceptional cases ( since
Ministries/ Departments in
terms of the provisions of
Rule140 of General Financial
rules,2005 have been
delegated full powers to make
their own arrangement for
procurement of goods)
through DGS&D or direct from
supplier specially for works are
to be accounted for as minus
credit to Sub-head Payment for
purchases through DGS&D. In
case of direct purchases from
Supplier, if payment not made
in the same month in which
Stores have been received the
accountal will be by credit to
Sub-head Purchases pending
adjustment/payment to
Supplier. Both the Sub-heads
are to be opened under the
minor head 129 Material
Purchase Settlement Suspense
Account below the Major
Head 8658 Suspense
Accounts. Payments to
Suppliers are governed by the
same rules as payments to
contractors for work done.
4
The Work-Charged
establishment borne on
regular establishment are
charged to functional
Budgetary Head of Account,
where separate provisions are
made for them. Which is
separate from the estimates of
the works.
This has been necessitated due
to change in accounting
instructions issued by CGA
vide OM No.18/8/92/TA/945
02-11-1993.
38
Para 10.2.3(b) reads as

(b) Members of the
work-charged
establishment as
defined in paragraphs
10 and 11 of the
Department Code.
The same has been changed as

under :(b) Members of the workcharged
establishment
as
defined in paragraphs 10 and 11
of the Central Public Works
Department Code (i.e WorkCharged Establishment borne
on regular establishment).
Para 10.2.12 reads as

The authorized forms
of bills and vouchers
are the following
This has been amended as under The sentence has been slightly
:The
following
are realigned.
authorized forms of bills and
vouchers :-

This Form is used
as This Form is used for all
for all running and final running payments to..
payments to
Para 10.2.16, in the

fifth line the word
applicable to the
case. is appearing.
The certificate below
Note 4 of Para 10.2.17
does not speak of
Value added Tax(VAT)
The same has been amended to

read as as may be applicable.
There is no Note 6
below Para 10.2.17.
Following has been added

below Note 5 of Para 10.2.17.
Note 6 : All Payments to
contractors should henceforth
be
made
through
epayment
for
which
contractor
will
furnish
particulars of his Bank
Account, name of the Branch
and Bank with complete
address in the Tender
documents
which
should
provide a column to this
effect.
Same as (i) above. The Pay

and Allowances of WorkCharged Establishment borne
on regular establishment is
also charged to the head
Direction and Administration.
The words and final has

been removed because Form
CPWA 26 is used for making
payment on a running work.
The final Payment is made on
Final Bill printed on yellow
pages.
Following text has been added

below Note 4:With the introduction of
Value Added Tax (VAT), the
same should be taken care of
in the said certificate.
The C.V.C has issued
instruction that all payments
to contractors and supplier
may be made through epayment to bring
transparency in the Govt.
Transactions. This has
therefore been added.
39
9
10
The last line of Note 2

below Para 10.2.18
reads as When the
claim is received in the
indenting Division, the
indent attached thereto
should be verified with
reference to the indent
received from the subdivision along with the
omnibus transfer entry
order.
Para 10.2.22(b) reads
as
In all other cases, only
with the sanction of
Government which
may, in exceptional
circumstances and in
respect of certain
specialized and capital
intensive works costing
not less than Rupees
one crore authorize
such advances as may
be deemed
indispensable, taking
the necessary
precautions for
securing Government
against loss and for
preventing the system
from becoming general
or continuing longer
than is absolutely
essential
The last line has been deleted.
With the introduction of

Advance Payment for
settlement of inter-divisional
transaction vide CGAs OM
No. 18(4)/92/TA/237 dated
16-03-1993 as amended vide
OM No. 18(4)/92/TA/.169
dated 25-03-1994, there is no
need for verification.

as:In all other cases, only with the
sanction of Government which
may,
in
exceptional
circumstances and in respect of
certain specialized and capital
intensive works costing not less
than Rupees two crore authorize
such advances not more than
10% of the tendered value as
may be deemed indispensable,
taking the necessary precautions
for
securing
Government
interest against loss and for
preventing the system from
becoming general or continuing
longer than is absolutely
essential.
Such
advances
termed
as
Mobilisation
advance shall bear simple
interest at the rate of 10% per
annum to be calculated from
the date of payment to the
date of recover (both days
inclusive) on the outstanding
amount of advance.
See
clause 10 B (ii) & (iv) of
General
Conditions
of
Contract
for
CPWD.
Mobilisation advance should
be classified to the respective
work.Recovery of interest
shall be classified under the
Major/Sub-Major/Minor
Heads of Accounts 0049Interest
Receipt-03-Other
Interest Receipt of Central
Govt.-800-Other Receipts
This has been added to

classify such advances and
explaining the conditions for
giving such advance and
mode of its recovery.
40
11
12
13
14

Rules for the grant of
leave, gratuity, pension,
travelling and other
allowances etc., to
members of workcharged establishment
are contained in the
manuals of the
department concerned.
The leave salaries,
travelling and other
allowances of members
of the temporary
establishment whose
pay is charged to works
under paragraph 10 of
Department Code are
regulated by the rules
applicable to temporary
establishments
Para 10.2.30 reads as :
Every payment made
to a member of the
work-charged
establishment whose
traveling allowance is
determined with
reference to the
provisions in
Supplementary Rules,
TA Bills in Form GAR
14A should be debited
to the work on which
he is employed.
The word Account

Procedure is
appearing in the
heading of Para 10.3.4.
In the table below Para
10.3.6, at sr. No. 3
describes the procedure
for crediting the
material received from
Transfer from another
Division, Department
or Govt.
The following line has been Same as in (1) and (3) above.
added at the end of the Para:The Pay and Allowances of
work charged Establishment
borne
on
regular
establishment will be charged
under
the
functional
Budgeted Salary Head of
Account.
The same has been amended as Same as (11) above.

under :Every payment made to a
member of the work-charged
establishment whether on
account of his wages or in
recoupment
of
actual
traveling expanses should be
debited to the work on which
he is employed. However in
respect of Work Charged
Establishment
borne
on
regular establishment, such
charges shall be debited to
the
functional
Budgeted
salary Head of Account.
This heading has been changed
to read as Accounting
Procedure.
This sr. No. 3 has been changed
as under:Column 1 has been replaced as
under:3.
(a)Transfer from one
Division to another Division
Column 2 has been changed as
under:Transfer would be on the
41
15
16
17
18
basis of Sub-head Stores

Advance under the Budgeted
Minor Head 799 Suspense
below
the
functional
Major/Sub-Major Heads of
Account or under Sub-head
Work
Advance
under
Work concerned.
under:At rates charged by the
concerned
Supplying
Division
The third line of Para
This has been changed as under This has been done to give
10.3.8 reads as in
in Form CPWA 35-A proper nomenclature of the
Form 35-A so as to
Account of Material issued to Form for easy understanding.
ensure
contractor, so as to ensure
In the table below Para This sr. No. 3 has been changed
10.3.11(a), at sr. No. 3 as under:describes the procedure Column 1 has been replaced as
for crediting the
under:material received from 3.
(a)Transfer from one
Transfer from another Division to another Division
Division, Department
or Govt
under:Transfer would be on the
basis of Sub-head Stores
Advance under the Budgeted
Minor Head 799 Suspense
below
the
functional
Major/Sub-Major Heads of
Account or under Sub-head
Work
Advance
under
Work concerned.
under:At rates charged by the
concerned
Supplying
Division
In Para 10..17 the word

Official Year is
appearing.
The fifth line of Para
10.2.19 reads as
.work by credit to
the head Public
Works Deposits, to be
dealt
There is no change in the

Column 4.
This has been changed as To match with accounting
Financial year.
language.
This has been changed to read This has been changed to give
as work by credit to the complete classification.
Minor head 108-Public
Works Deposits below the
Major
Head
8443-Civil
Deposits to be dealt..
42
19
The last word of Note

below Para 10,5,19 is
Constitution.
20
There is no note below

Para 10.8.5
21
In the Chapter , the

Words Form 35,26
etc. are appearing.
22
The Word Accounts

at various places in the
chapter.
The following has been added

after the word Constitution:of India to read as
Constitution of India.
Following Note has been added
below para 10.8.5
Note:- See Chapter 5-Works
of
General
Financial
Rules,2005
Wherever the Form followed by
numerical no. are appearing, the
same has been changed to read
as Form CPWA 35,26 etc.
This has been changed to
following words, as and where
appearing:Chief Controller of Accounts
or Pay and Accounts Officer
To elucidate the provision of

General Financial Rules,2005.
This is indicate the series to

which the forms pertains.
In the departmentalized
Accounting system, The chief
Controller of Accounts is the
heads of the Accounting
Organisation, monitoring the
state of accounts through Pay
and Accounts Officer.
43
AND THE CHANGES PROPOSED IN CHAPTER 11 PROCEDURE FOR LUMP-SUM
CONTRACTS
Sl.No.
1.
2.
3.
Existing Provisions
Accounts Procedure for
Lump-sum Contracts
Proposed changes
The
wordAccounts
appearing in Chapter 11 has
been substituted by the word
Accounting
Paragraph 11.1.2
Paragraph 11.1.2
The words Accounts The
words
Accounts
Officer are appearing in Officer
have
been
the fourth line of this substituted by the words
Paragraph
office
of
the
Chief
Controller of Accounts.
Paragraph 11.3.2
In sub-paras of this
Paragraph the words in
the certificate (3) printed
on the bill must, however,
be signed are appearing in
the fifth line.
Reasons for changes

To sound well
Paragraph 11.1.2
Advice
in
such
matters is given by
the
Principal
Accounts
Office,
hence changes have
been proposed.
44

AND THE CHANGES PROPOSED IN CHAPTER 12- MANUFACTURING ACCOUNT
Sl.No.
1
Existing Provisions
Proposed changes
Paragraph 12.1.2
Paragraph 12.1.2
The words are is The words are appearing
appearing in first and have been substituted by the
second
line
of
this words is in both the lines.
paragraph.
Reasons for changes

Paragraph 12.1.2
To
correct
the
grammatical error.
45
CONCORDANCE TABLE OF CHANGES IN THE EXISTING CHAPTER 13

SUSPENSE ACCOUNTS OF C.PW.A. CODE
S.
No.
1.
Existing Provisions
Changes Proposed
Reasons
Para 13.1.1
The account of the
minor head Suspense
Sub divided into as
many of the three
heads named below as
may be required, is
kept in each division
under a single major
head of expenditure
unless government has
directed otherwise:(1)
Stock
(2)
Miscellaneous Works
Advances
and (3)
Workshop Suspense.
In addition to the above
Suspense
Accounts
under the Revenue
Major
Head
of
Account, the Material
Purchase
Settlement
Suspense
Account
outside the Revenue
Section under 8658Suspense Accounts is
also
operated
to
account for settlement
of dues with other
divisions and suppliers
of stores if payment is
not made immediately.
These heads are of
temporary
character
and all transactions
recorded under them
are ultimately removed
either by payment or
recovery in cash or by
adjustment.
The
transactions, therefore,
consist of both debits
and credits, the latter
Para 13.1.1
The account of Minor Head
799-Suspense under those
functional budgeted Major
Heads of Accounts where
expenditure on works is
involved like 2059-Public
Works etc. with their Subordinate Sub-Major Heads
in the Consolidated Fund of
India, divided into as many
of the three Sub-Heads
named below as may be
required, is kept in each
Division under a single
Major Head of expenditure
unless Government has
directed otherwise:(1)
Stock
(2)
Miscellaneous
Works
Advances
and
(3)
Workshop Suspense.
The above mentioned heads
are of temporary character
and all the transactions
recorded under them, are
ultimately removed either by
payment or recovery in cash
or by adjustment. These
transactions,
therefore,
consist of both debits and
credits, the latter being
marked as reduction of
expenditure when making
up the account of Major
Head.
In addition of the above
mentioned Suspense Heads
of
Account
in
the
Consolidated Fund of India,
the Minor Head 129Material
Purchase
Settlement
Suspense
Operation of Minor Head 799Suspense under the Budgeted

functional Major/Sub-Heads of
Accounts in the Consolidated
Fund of India has been mixed up
with the operation of Minor
Head 129-Material Purchase
Settlement Suspense Account in
the Public Account of India
equating the adjustment of
MPSSA by treating it as
reduction of expenditure which is
misnomer as the concept of
treating the transactions as
reduction of expenditure is not
permissible in Public Account
Heads.
Besides amplifying the Heads of
accounts provisions of Rule 140
of General Financial Rules, 2005
by which Ministries/Departments
have been delegated powers to
make their own arrangements for
the procurement of goods or
services have also been codified
in the revised version of CPWA
Code. The provision that in case
however,
a
Ministry
or
Department does not have the
required expertise, it may project
its indent to Central Purchase
organisation (e.g. D.G.S.&D)
with the approval of Competent
authority have also been
incorporated in this Chapter with
the stipulation that the indent
Form to be utilized for this
purpose will be as per the
standard Form evolved by the
Central Purchase Organisation.
The detailed existing procedure
shall henceforth be followed as
per the procedure laid down in
46
being
treated
as
reduction
of
expenditure
when
making up the account
of the major head.
2.
Para 13.4.1
Account below the Major

Head
8658-Suspense
Accounts in the Public
Account of India, is also
operated to account for the
settlement of dues of the
Supplies of Stores, if
payment is not made in the
same month in which the
stores have been received.
In exceptional cases where
the Department does not
have required expertise, it
may project its indent to the
Central
Purchase
Organisation (e.g. D.G.S.&
D) with the approval of
competent authority in terms
of the provisions of Rule
140 of General Financial
Rules 2005.
The indent
Form to be utilised for this
purpose will be as per the
standard Form evolved by
the
Central
Purchase
Organisation.
However existing procedure
for the procurement of stores
through D.G.S. & D shall
henceforth be followed in
such exceptional cases as
per the detailed procedure
laid down in Appendix 7-C
(b) of C.P.W.A. Code.
Besides
the
above
mentioned Suspense.
The word under the Minor
Head 799-Suspense have
been added after the words
Miscellaneous
Works
Advances.
Appendix 7 C(b) of C.P.W.A.

Code. Reference of paragraph
22.4.10 relating to Minor Head
107-Cash Settlement Suspense
Account to be operated for
inter-departmental
settlement
with Cabinet Sectt. and Ministry
of Defence has been added
below Paragraph 13.1.1.
To codify complete classification

of minor head Suspense to read
as 799 Suspense.
47
AND THE PROPOSED CHANGES IN RESPECT OF CHAPTER 14 WORKSHOP
ACCOUNT OF CPWA CODE
1.
Paragraph 14.1.2.
The word to is appearing
in between the words
Repairs and Tools in
the first line of this
Paragraph
2.
Paragraph 14.1.3.
The words Accounts
Officer are appearing at
the end of this Paragraph
3.
Paragraph 14.1.5.
The word is is missing in
the sixth line in between
the words concerned and
required
Proposed Changes
word to has been
of
Reasons
Paragraph 14.1.2. To
correct grammatical error.
Paragraph 14.1.3.
The words Accounts
Officer have been
Office of the Chief
Controller of Accounts.
Paragraph 14.1.5
The word is has been
inserted between the
words Concerned and
required.
Paragraph 14.1.3
As the consultation is
done at Head Quarters
level, hence necessary
substitution has been
made.
Paragraph 14.1.5
To correct grammatical
mistake.
48

PROVISIONS AND THE CHANGES PROPOSED IN CHAPTER 15-DEPOSITS
OF C.P.W.A CODE.
S. No.
Existing provisions
1
1
2
Paragraph 15.1.1
2. Interest bearing
Securities
(i) Deposits of the first
kind comprise
transactions of the
following classes,
which are passed
through the head Public
Works Deposits
(ii) C. Deposit for work
other than (Takavi
Work) to be done.
(iii) d. Sums due to
contractors on closed
accounts,
(iv) The interest bearing
securities referred to in
class 2 above
Paragraph 15.2.2
Under Conditions
Column in (ii) the
Words Rule 275 of
GFR is appearing.
Paragraph 15.2.2 Under
Conditions Column in
(x) the Rule 275 of
GFR is appearing.
Paragraph 15.2.4 the
second line read as
from contractors
bills, should be credited
to the head Public
Works Deposit- Cash
Deposit of
Contractors
Proposed changes
3
2. Interest bearing Securities
(i) Deposits of the first kind

as referred to in 1 above
comprise transactions of the
following classes, which are
passed through the head
Public Works Deposits

4
Slight alignment and

rephrasing of the existing
contents of this paragraph.
(ii) C. Deposit for work other

than Takavi Works to be
done.
(iii) d. Sums due to
contractors on closed
accounts and
(iv) The Interest-bearing
securities of kind two as
referred to in 2 above.
Bracket appearing with

Takavi Works removed as it is
not required.
Coma removed and the word
and added at the end of this
clause.
Slight alignment and
rephrasing of the existing
contents of sub-para appearing
below Paragraph 15.1.1.
The Figure 2005 has been
As the old GFR,1963 has been
added after the Words Rule replaced by GFR,2005, hence
275 of GFR to read as Rule to make distinction this
275 of GFR,2005.
change has been made.
This has been changed to read Same as 2 above and to
as Rule 275(3) of
elucidate the correct
GFR,2005.
provisions of GFR.
This shall be read as from
contractors bills, should be
credited to the Major Head
8443- Civil Deposits-108Public Works Deposit with
sub-head Cash Deposit of
contractors thereunder
This is to give complete

classification of the
transaction.
49
5
The first line of Para

15.4.1 starts as In the
accounts for March
each year,..

At the close of March each
year,
Para 15.4.1(i) read as

..Original deposits not
exceeding twenty five
rupees remaining
outstanding for one
whole account year;..
Para 15.4.1(ii) read as

Balances not
exceeding twenty five
rupees of items partly
cleared during the year
then closing
Para 15.4.1 (iii) read as
Balances unclaimed
for more than three
complete account years

Deposits not exceeding
twenty five rupees, unclaimed
for one whole account year,
or residuary balances not
exceeding the said amount
out of deposits partly repaid
during the year then
closing
This has been deleted and
merged with provisions of
Para 15.4.1(i).
10
11
The First line of Note 1

below Para 15.4.1 read
as ..thus lapsing shall
be sent to the Accounts
Officer in
accordance
The First line of Note 2
as referred to in (b)
of a sub-rule(1) which
pertain to..
The last line of Note 2
as ..precheck by the
Accounts Officer
before repayment.
The provisions have been renumbered as Para 15.4.1(ii)

and changed to read as All
Deposits or balances in
excess of the aforesaid
amount, unclaimed for more
than three complete account
years..
It shall read as .thus
lapsing shall be sent to the
Pay and Accounts Officer in
accordance..
This has been changed to

..referred to in (ii) of
Paragraph 15.4.1 which
pertain to..
This shall be changed to read
as ..precheck by the Pay and
Accounts officer before
repayment.
The provisions have been

revised to fall in line with the
provisions of Rule 189 of
CGA(R&P) Rules,1983 as
amended from time to time.
Same as in 5 above.
Same as in 5 above, the

deletion is necessary, as the
provisions have been merged
with Para 15.4.1(i)
Same as in 5 above, the

renumbering is necessitated in
terms of 6 above.
Since the Divisional Officers

render their Monthly
Accounts and Schedules etc.
to the Pay and Accounts
Officer of the Division, hence
the change has been made.
This has been necessitated in
terms of 8 above and to fall in
line with Rule 189 of
CGA(R&P) Rules,1983.
Same as given in 9 above.
Besides this, under the scheme
of departmentalization of
Accounts, the pre-check/post
check, as the case may be, has
to be done by the P.A.O.
50
12
13
14
15
In Paragraph 15.4.3, in
second line the word
Accounts Officer is
appearing.
Caption 15.4Accounts of Public
Works Deposits
Paragraph 15.5.1 and
15.6.1 following words
are appearing
1. Suspense Register,
Form 67.
2. Schedule of
Deposits, Form 79.
3. Form 85 Register of
Interest-bearing
Securities
4. Form 86, Account of
Interest-bearing
Securities
--
The word Accounts officer

has been changed to read as
Same as in 11 above.
Caption 15.5- Accounts of

Public Works Deposits
This is to rectify the printing

error in the earlier version.
The word C.P.W.A has

been pre-fixed with the Word
Form whereever appearing.
As the Book of Forms to

CPWA code prescribes the
Forms in which Accounts of
Public Works Officers are
kept. This is for amplification
purpose only.
Wherever the Word

Accounts Officer is
appearing in this Chapter it
shall be read as Pay and
Accounts Officer.
Same as in 11 above.
51
AND THE PROPOSED CHANGES IN RESPECT OF CHAPTER 16 NONGOVERNMENT WORKS
SL.No. Existing Provisions

1.
Paragraph 16.1.2
The word shall is
appearing in the fourth line
in respect of Rule 68(1) of
the Government
Accounting Rules, 1990 as
reproduced below this
Paragraph.
2.
Paragraph 16.1.3
The word detailed is
appearing with the word
head in the first line of
this Paragraph.
Proposed changes
Paragraph 16.1.2.
The word shall has been
should as is appearing in the
text of Rule 68(1) of the
Government Accounting
Rules, 1990.
3.
Paragraph 16.2.1 Numerical

Code 108 with the Head
Public Works Deposit and
the words under the Major
Head 8443 Civil Deposits
have been added in the revised
version of this Paragraph
Note
(ii) The figures of 20%
appearing in this Note have
been substituted by the figures
33-1/3%
(i) Paragraph 16.2.1

The words Public Works
Deposits are appearing in
the fifth line of this
Paragraph.
(ii) Note
The figure of 20% is
appearing in second and
fourth lines of this note.
Paragraph 16.1.3.
The word detailed has been
Object to read as Object
Head
Reasons
Paragraph 16.1.2
Substitution made to
fall in line with the
original text of Rule
68(1) of the
Government
Accounting Rules,
1990.
Paragraph 16.1.3.
Contributions are
now classified at
object-head level,
hence substitution
made.
Paragraph 16.2.1.
Amplification made
to give complete
classification of the
Heads of Accounts
Note
(ii) Change has been
necessitated due to
the amended
provision of 33-1/3%
in Section 3 of
CPWD Works
Manual, 2003.
Note: Besides additions of numerical code with the existing minor heads and mention of
CPWA Form 64 and Pay and Accounts Office, Sub-head etc. no other changes have been
made.
52

PROVISIONS AND THE CHANGES PROPOSED IN CHAPTER 17TRANSACTIONS WITH OTHER DIVISIONS, DEPARTMENTS AND
GOVERNMENTS.
S.
No.
1
1
Existing provisions
Proposed changes
2
Paragraph 17.1.6(3)
There is no reference of
Appendix 11 of
General Financial
Rules.
3
The following has been added
at the end of this sub-para after
the words Market value as
defined in Paragraph 2 of
Appendix-11 of General
Financial Rules,2005.
This has been modified to read
as Constitution of India
4
To give more transparancy
(ii) The words have been

replaced to read as Appendix11 read with Rule 279(4) and
279(5) of General Financial
Rules,2005
The same has been replaced by
the following:-
(ii) To amplify the existing

provisions in the light of the
provisions of General
Financial Rules,2005
(i) In the second line of

Paragraph 17.1.6(4),
the word
Constitution is
appearing.
(ii)Sub-Para has been
ended with the words
Appendix 11 of
GFRs

..Services rendered, or
articles supplied by one
Division to another will
be charged off for
except in the following
cases:(i)Stores- If they are
issued from a stock or
Materials Account
(vide para 10.5.12 and
10.5.13) or if their
transfer affects a work
(for which separate
Capital account is kept)
(ii) Other Services- if
they affect the accounts
of (a) any work for
which a separate capital
account is kept,(b) of a
work in progress, or (c)
Suspense or Deposits.
Services rendered, or articles

supplied, by one division to
another will be settled through
Advance payments to be
classified as Stores Advance,
Service Advance or Works
Advance, as the case may be.
Procedure whereof is laid down
in Appendix 7-A of CPWA
Code.
With the dispensation of

operation of Minor Head
107-Cash Settlement
Suspense Account and 129Material Purchase Settlement
Suspense Account below the
Major Head 8658-Suspense
Account for the settlement of
inter-divisional transactions
w.e.f 1-4-93, the new
procedure for Advance
Payment was introduced by
the office of CGA vide their
OM No. 18(4)/92/TA/237
dated 16-3-93 as amended
vide OM of even no. 169
dated25-03-1994.
Accordingly existing
provisions have been
substituted by the new
procedure of Advance
Payment
53
S.
No.
1
4
Existing provisions
Proposed changes
2
Paragraph 17.1.8.
Existing provisions
stipulates that
Amount owing by or to
one Public Works
Division to or any other
Public Works Division
or department
including Divisions or
Departments of other
Governments, except
for the supplies
arranged by the
Department of Supply
which are paid by the
PAO(Supply), should
be paid by cheque or
Bank Draft by the
Division/PAO
concerned (see Note 1
below Rule 2 of
Appendix 7-A.
3
Paragraph 17.1.8
(i) In the existing paragraph the
following words have been
added after the words
arranged in the second line of
this paragraph in exceptional
cases
(ii) The words see Note 1 below
Rule 2 of Appendix 7-A
appearing with brackets ( ) have
been substituted by the
following : For inter-Divisional and interDepartmental transactions, see
Appendix 7-A and Appendix 7C of this code.
Paragraph 17.2.1 (a)(b)

(c)
Paragraph 17.2.1 (a)(b) New

procedures as contemplated in
Rule 140 of General Financial
Rules,2005 and Office
Memorandum issued by the
office of the Controller General
of Accounts have been codified
in this paragraph deleting the
existing procedure.
4
Paragraph 17.1.8
(i) Changes have been
necessitated due to the
incorporation of Rule 140 of
General Financial Rules,2005
delegating full powers to the
Ministries/Departments to
make their own arrangements
for the procurement of stores.
In cases where required
expertise is not available,
indent could be placed on
DGS&D, that is why the
words in exceptional cases
have been added.
(ii) Since Inter-Divisional
transactions are to be settled
through Advance Payment
and Inter-Departmental
transactions with Cabinet
Sectt. and Ministry of Defence
are to settled on cash basis,
hence addition has been made.
(i) Paragraph 17.2.1 (A) & (B)
and Note (3) thereunder :Changes have been
necessitated as a sequel to
changes in the existing
procedures brought out in
General Financial Rules,2005
and CGAs Office
Memorandum.
(ii) Note (3):- Existing Note(3)

has been substituted by the new
system of Advance Payment.
(ii) Note(3) Change is based

on CGAs OM No.
18(4)/92/TA/237 dated 16-031993 as amended vide OM of
even No. 169 dated 25-031994.
54
S.
No.
1
6
Existing provisions
Proposed changes
2
Para 17.2.3. In the last
line the words and
Rule 1(2) of Appendix
7-A are appearing.
3
The last words and Rule 1(2)
of Appendix 7-A have been
deleted.
Para 17.2.4 (b) and

Note (1) thereunder:Existing Sub-Para(b)
stipulates that
Similarly, in the case
of transactions between
Public Works
Divisions, including the
Divisions of other
Governments, the
claims should be
supported by all
necessary vouchers,
except those relating to
work done for other
divisions, for which see
paragraph 17.2.6(b)
The words the system of

advance payment should be
followed have been inserted
after the words of other
Governments
Note (1) stipulates that

the terms all
necessary vouchers
referred to in sub-para
(b) above also includes
such vouchers as do not
ordinarily pass beyond
the Divisional Office.
When it is not possible
to support a payment
by a voucher or payees
receipt, a certificate of
payment should be sent
along-with the claim,
vide Note below
Paragraph 6.4.6
Note(1) Existing note has been

revised as under:In the case of Stores issued
from Stock by one Division
to another Division within the
same circle of account, the
supplying division will issue the
stores on receipt of cheque from
the indenting Division as
advance payment for the
procurement of stores. On
receipt of cheque, supplying
Division will enter the cheque
in the Cash book as debit to
Remittance into Bank under
the Minor Head 102-Public
Works Remittances below the
Major Head 8782-Cash
Remittances etc. and credit to
stock

4
With the introduction of
Advance Payment for the
procurement of Material/
service by one Division from
another Division, the existing
provisions have undergone
vital changes, hence the last
words have been deleted.
As above.
Procedure in brief has been

spelt out.
Note 2 has been deleted in
the light of codification of
above procedure.
55
S.
No.
1
8
Existing provisions
2
Para 17.2.6(b)
The words Accounts

in various Paragraphs
of Chapter 17.
Proposed changes
3
Paragraph 17.2.6(b) has been
slightly modified as a sequel to
the dispensation of Minor Head
107- Cash Settlement
Suspense Account for the
settlement of Inter-Divisional
transactions and introduction of
Advance Payment w.e.f 01-041993 for the settlement of such
transactions.
The word Pay and have been
added with the words
Accounts Officer to read as
Pay and Accounts Officer in
the respective Paragraphs.

4
Same as given in Column 3.
As the Monthly Account

together with various
schedules are sent to the PAO
of the Division by the
Divisional Officer hence
addition has been made.
56
AND PROPOSED CHANGES IN RESPECT OF CHAPTER-18 PAY AND
ALLOWANCES
1.
Paragraph 18.1.1
The
words
Accounts
Officer are appearing in
second line of this paragraph
2.
Proposed changes
Paragraph 18.1.1
The
words
Accounts
Officer
have
been
Pay and Accounts Officer
Paragraph 18.2.2
Paragraph 18.2.2
Sl.No.(iv) has been added as
under:(i) Existing Provisions are (iv)Government employees
upto Sl.No.(iii)
joining Government Service
on or after 1.1.2004 and
covered under the New
Pension Scheme 2004
(ii) The word form is The word form has been

appearing in the last line of substituted
by
the
Sub-Para 3
wordForm in this SubPara.
(iii) Below the note Sl.Nos. (ii)Sl.No.(d),(e),(f),(g), (h),
upto
(c)
have
been (i), (j), (k) have been added
mentioned
to incorporate the provisions
of New Pension Scheme
2004
applicable
to
Government
employees
recruited
on or
after
1.1.2004.
3.
Paragraph 18.2.2(c).
The words self cheque are
appearing in this Paragraph.
Further the words order
Cheques are appearing in
the third line of this
Paragraph.
Paragraph 18.2.2(c)
The words self cheque
have been substituted by the
words
cheques
by
designation of the DDO.
The words order cheques
have been substituted by the
words Crossed Account
Payee Cheques. The words
Reasons
Paragraph 18.1.1
Divisional Officers
render their Monthly
Accounts to the Pay
and
Accounts
Officer, hence the
words
Accounts
Officer have been
substituted by the
words Pay and
Accounts Officer
Paragraph
18.2.2.
Under
the
New
Pension Scheme all
the DDOs/CDDOs
are
required
to
prepare separate Pay
Bill Registers and
Pay Bills to be
submitted to the PAO
for pre-check and
Payment,
hence
Sl.No.(iv) has been
added
(ii) To correct small
f to CapitalF
(ii) To incorporate
the provsions of
New
Pension
Scheme, 2004 for
the preparation of
separate Pay Bill
Registers/Pay Bills
of
Government
employees recruited
on or after 1.1.2004.
Paragraph 18.2.2(c)
Practice
of
the
drawal of self cheque
has been dispensed
with.
Now the
cheques are to be
drarwn
by
the
designation of the
DDO.
57
4.
Paragraph 18.3.4
The words starting from
any of the subsidiary of
G.I.C as indicated in item
(vii) under Rule 274 of GFRs
are appearing in
this
paragraph.
5.
Paragraph 18.4.1
Existing provisions state the
remittance of Pay and
Allowances of Sub-ordinates
employed in out of place to
be made to them by Postal
Money Order/Bank Draft at
the nearest branch of Public
Sector Bank at Government
cost under the orders of the
competent authority.
Paragraph 18.4.2
In fourth line the words
passed and have been
added before the word
encashment:
Para 18.5
Communication of sanctions
to Accounts Officer
6.
7.
will be have been added

after
the
words
CAM 10.
Paragraph 18.3.4
With the replacement of
General Financial Rules,
1963 by General Financial
Rules, 2005, mention of
Rule 274 of GFRs has been
substituted by the words as
per the rocedure laid down
in Rule 275 of General
Financial Rules 2005 after
the word bond
Paragraph 18.4.1
As no Commission for
preparing Bank Draft is
charged by the accredited
Bank, hence this Paragraph
has been slightly amended
by shifting the words at
Government cost for Postal
Money Order.
Paragraph 18.4.2
Same as in Col.2
Other changes have

been made as per the
prevailing practice.
Paragraph 18.3.4
Same as given in
Column3
Paragraph 18.4.1
Same as given in
Col.3
Paragraph 18.4.2.
Encashment is only
after the Bill is
passed
hence
addition made
Para 18.5
Para 18.5
Caption has been changed to Same reasons as
read as Communication of recorded in Column
sanctions to Pay and 4 of Sl.No.1 of the
Accounts Officer.
Concordance Table.
58
AND THE PROPOSED CHANGES IN RESPECT OF THE FOLLOWING CHAPTERS
1. Chapter 19
Contingent Charges
2. Chapter 20
Direction and other Social Offices
3. Chapter 21
Accounts Returns of Sub-Divisional Officers
No major changes except the substitution of the words Accounts Procedure by the words
Accounting Procedure in Paragraph 19.3.1 of Chapter 19 and 20.3.8 of Chapter 20 and
the insertion of the words 21.1 Sub-Divisional Officers in Chapter 21 of CPWA Code have
been made.
59

PROVISIONS AND THE CHANGES PROPOSED IN CHAPTER 22-ACCOUNTS
OF DIVISIONAL OFFICERS
S.
N
o.
1
1.
Existing
provisions
2
The word
Accounts Officer
is appearing at
various places in
the Chapter.
Proposed changes
3
The Word Accounts Officer has
been changed to read as Pay and
Accounts Officer
4
The function of Accounts
Officer has been looked after
by the Pay and Accounts
Officer in the Scheme of
Departmentalisation of
Account.
The word Form
The Word Form along-with
The Forms to be maintained in
62 etc. are
Numerical No. wherever appearing
Public Works Division are
appearing in the
may be read as Form C.P.W.A e.g prescribed in C.P.W.A Code
Chapter.
Form 62 may be read as Form
and text of the Form is
C.P.W.A 62
appearing in Book of
Forms. This is also useful in
identifying the PWD Forms
with Forms prescribed in
other Codes, Rules etc.
The last line of
This has been changed to read as In In the Departmentalisation of
Note 2 below Para
all cases of doubt, however, the
Accounts, the Chief
22.1.3 reads as In advice of the Chief Controller of
Controller of Accounts is the
all cases of doubt,
Head of Accounting
Accounts through his Pay and
however, the advice Accounts Officer should be sought Organisation and monitors the
of Accounts Officer
state of Accounts through his
should be sought.
Pay and Accounts Officers. If
the Pay and Accounts Officer
is unable to clear the doubt
then he will approach the
for final decision.
The second line of
This may be read as at once in a
To amplify the second line.
Para 22.2.4 reads as suitable register ( or other account
at once in a
records), preferably
suitable register ( or
other account),
preferably
The second line of
This may be read as Vouchers not The vouchers are generally
Para 22.2.10 reads
sent with the Monthly
required to be submitted with
Monthly Account (vide paragraph
Account for Post-Audit in the
as Vouchers
22.4.17) should be Cancelled by
Pay and Accounts Office and
not submitted to
audit (vide
means of a perforating or endorsing
vouchers not required to be
Paragraph 22.4.17) stamp and kept carefully, to be made sent along-with Monthly
should be
available for test audit whenever
Account in terms of Para
Cancelled by
demanded by Internal/Statutory
22.4.17 shall be test- Audited
means of
by the Internal Inspection
Audit
perforating or
Party as well as Statutory
60
endorsing stamp
and kept carefully,
to be made
available for test
audit whenever
demanded by
audit.
Note 1 below Para
22.2.10

Schedule of
Reconciliation of
cheques &
Remittances-The
remittances made
into the accredited
bank as well as
Cheque drawn on
them, by Public
Works Division
will be accounted
for under the Minor
Head
P.W.Remittances
subordinate to
Major Head 8782Cash Remittances
etc., between
officers rendering
accounts to the
same Accounts
Officer/Accountant
General
Audit.
Following addition has been made at

the end of the line after the word
GAR32 read with Rule 109 of
CGA(R&P), Rules,1983 as
amended from time to time
The following Paras have been added
/ replaced:22.3.1 The remittances made into the
accredited Bank as well as cheques
drawn on them, by Public Works
Division will be accounted for under
the Sub-heads Remittances into
Bank and Public Works Cheques
respectively below the Minor Head
102 Public Works. Remittances
subordinate to Major Head 8782
Cash Remittances etc between
officers rendering accounts to the
same Accounts Officer shall be
entered in the Schedule of
Reconciliation of Cheques &
Remittances (Form C.P.W.A 51 of
CPWA Code) .
22.3.2 The Dealing Branch of the
accredited Bank will prepare daily
Payment and Receipt Scrolls in
quadruplicate separately for each
Divisional Officer following the
This has been done to bring

the provision of CGA(R&P)
Rules
This has been added to

elucidate the Banking
arrangement of the Divisional
office.
61
The accrediated
branch will prepare
and send daily
scrolls of
remittances realized
and payments made
in addition to a
copy of these
scrolls sent to the
Divisional Officer.
On receipt of the
copies of the daily
scrolls (receipt and
Payments), the
Divisional officer
will effect a
reconciliation in
Form 51 indicating
the difference
between the
cheques issued and
remittances made
by the Division on
the one hand and
the cheques
encashed and
remittanches
accounted for by
the bank The
Divisional Officer
should also prepare
and furnish list of
cheques issued and
remittances made
during the previous
months accounted
for in the bank
scroll during the
month on hand.
The Monthly
Divisional
Accounts, will have
to be supported by
the above
Schedule of
Reconciliation of
cheques drawn &
Remittances made
into accredited
Bank.
procedure as laid down in Chapter 23 on

Banking Arrangements, the Dealing Branch
of the Bank will send payment scrolls and
Receipt Scrolls in duplicate alongwith Paid
Cheques/Challans to the designated Focal
Point Branch of the Bank. Third copy of the
above mentioned Bank Scrolls without Paid
Cheques/Receipted Challans will be sent to
the Divisional Officer by the Dealing Branch
and the fourth copy of the Scrolls shall be
retained by the Dealing Branch for its own
records. No document is to be sent to the
Pay and Accounts Officer of the Division
concerned by the Dealing Branch of the
accredited Bank.
In other words the role of the Dealing
Branch shall confine to prepare Payment
Scrolls/Receipts Scrolls on daily basis in
quadruplicate and pass on such scrolls in
duplicate alongwith Paid Cheques/Receipted
Challans to its designated Focal Point
Branch and the third copy without
supporting
Paid
Cheques/Receipted
Challans to the Cheque Drawing and
Disbursing Officer i.e., the Divisional Officer
and retaining the fourth copy for its own
record.
The Focal Point Branch of the
accredited Bank presently the State Bank of
India on receipt of Bank Scrolls together
with the related instruments i.e., Paid
Cheques/Receipted Challans, will prepare in
triplicate the Main Scroll Division-wise
and transmit two copies of the Main Scroll
along with original copy of the Scrolls duly
supported with Paid Cheques/Receipted
Challans received from the Dealing Branch
to the Pay and Accounts Officer of the
Division concerned on a day-to-day basis
retaining third copy for its own record. On
receipt of Main Scroll in duplicate from
the Focal Point Branch, the Pay and
Accounts Officer of the Division concerned,
after verification of related documents viz
the Paid Cheques/Receipted Challans will
return the second copy of the Main Scroll
duly certified without documents to Focal
Point Branch within 24 hours and carry out
the following adjustments in his Accounts:22.3.3
62
(a)
For the adjustment of Payment Scroll:

P.A.O. of the Division concerned will
afford Minus Credit to Sub-head Public
Works Cheques under the Minor Head
102-Public Works Remittances below the
Major Head 8782 Cash Remittances and
adjustments between officers rendering
accounts to the same Accounts Officer per
Contra Credit to Minor Head 108-Public
Sector Bank Suspense below the Major
Head 8658 Suspense Accounts. The
credit under Minor Head 108 Public
Head 8658 Suspense Accounts will be
cleared by the Principal Accounts Officer of
the Ministry of Urban Development by
Minus Credit to the above mentioned
Suspense Minor Head per Contra Credit to
the Major/Minor/Sub-head 8675 Deposits
with Reserve Bank 101 Central (Civil)
Reserve Bank (PSB) on receipt of Payment
Put Through Statement from the Reserve
Bank of India.
22.3.4
(b)
For the adjustment of Receipt Scroll
P.A.O. of the Division concerned will
adjust the Receipt Scroll by Debit to Minor
Head 108 Public Sector Bank Suspense
below the Major Head 8658 Suspense
Accounts per Contra Minus Debit to Subhead Remittances into Bank under the
Minor Head 102 Public Works
Remittances below the Major Head 8782
Cash Remittances and adjustments between
officers rendering accounts to the same
Accounts Officer. The Debit under the
Minor Head 108 Public Sector Bank
Suspense below the Major Head 8658
Suspense Accounts will be cleared by the
Principal Accounts Officer of the Ministry of
Urban Development by Debit to the
Major/Minor, Sub-head 8675 Deposits
with Reserve Bank 101-Central (Civil)
Reserve Bank (PSB) and by minus Debit to
Minor Heads 108 Public Sector Bank
Suspense below the Major Head 8658
Suspense Accounts on receipt of Receipt
Put
Through
Statement
from
Reserve Bank of India.
22.3.5
(c)
Adjustment of the copy of the
Bank Scrolls received by the
63
Divisional Officer from the Dealing
Branch of the accredited Bank.
On receipt of the above mentioned
copy of the Bank Scrolls without related
documents viz the Paid Cheques/Receipted
Challans the Divisional Officer will effect
reconciliation of the transactions indicated in
the Receipt Scroll and Payment Scroll in
Part I Cash Remitted and Acknowledged
and Part II Cheques issued and paid
respectively in the Schedule of Reconciliation
of Cheques and Remittances in Form
C.P.W.A 51 to be sent by the Divisional
Officer along with Monthly Account to the
Pay & Accounts Officer of his Division for
reconciliation purposes.
The Divisional
Officer should also prepare and furnish list
of cheques issued but not cashed and
remittances made but not accounted for
during the month as well as cheques issued
and remittances made during the previous
months accounted for in the bank scroll
during the month on hand. The monthly
Divisional Accounts, will have to be
supported by the above Schedule of
Reconciliation of Cheques drawn and
Remittances made into accredited Bank.
22.3.6 P.A.O. of the Division on receipt of
Form C.P.W.A 51 along with Monthly
Account from the Divisional Officer will
reconcile the figures of Bank Scrolls booked
in his account with those reported by the
Divisional Officer in CPWA Form 51.
Note: For detailed procedure for the
settlement of Accounts with Bank, see
chapter 23 of this Code.
Note below Para

22.4.3 reads as
This form serves as
the transfer entry
order relating to
these recoveries
(vide paragraph
22.1.2) and should,
therefore, be signed
by the Divisional
Officer
Para 22.4.4(a)(xiv)
This has been changed to read as below:This Form C.P.W.A 62 serves as the transfer
entry order relating to these recoveries (vide
Note below paragraph 22.1.2) and should,
therefore, be signed by the Divisional Officer.
The
word
Direction
and
Administrative This is to give clear
64
reads as Schedule
of Direction and
Administrative
Expenditure Form
64-A, vide Para
22.4.2(e) and
22.4.4(f)
There is no (xv)
below above said
Para.
10 Note below Para
22.4.4(d) reads as
.unless the
Accounts officer
has authorized this;
ordinarily they
should be classified
by Divisional
Officers under the
remittance head
Public Works
Remittances-IIIOther Remittances
and included in the
Debit or Credit,
Form 77, as the
case may be.
11 Note(b) below Para

Para 22.4.4(e)(B)
12 Para 22.4.5 reads as
.II-Public
Works Cheques
under the minor
head Public works
Remittances (See
also Note 3 below
paragraph 22.3.1)
13 Following is
appearing below
the table in Para
22.4.5
(d) Schedule of
Works Expenditure
14 Note 1 below Para
Expenditure has been replaced by the words picture and realign

Establishment Expenditure.
the para to look
better.
Following has been added:(xv) Schedule of Works Expenditure

Form
CPWA 64
This has been changed as under.unless the
Chief Controller of Accounts has authorized
this. The rest of the text has been deleted.
To include Form 64
also.
Chief Controller of
Accouns is Head of
Accounting
organization and
accounting
instructions are
issued by him. The
operation of subhead III- Other
Remittances below
Major Head 8782
has been dispensed
with w.e.f 01-041993 vide CGAs
OM
No.18/8/92/TA/945
dated 02-11-93 and
hence deletion has
been necessitated.
The following has been added in the last of To bring clarity in
Note:- In other words Form CPWA 76 will be the text.
prepared separately for Debits and Credits.
It has been amended to read as II-Public This is to give
Works Cheques under the Minor Head 102- complete
Public Works Remittances below the Major classification.
Head 8782-Cash Remittances etc. (see also
Note 3 below Paragraph 22.3.1)
This has been deleted
As it was not
conveying any
message and is
ambiguous. The
same has been
added as Para
22.4.4(f)(xv) as
given in Column
no.9.
The same has been amended as under To bring clarity in
65
22.4.6(C) reads as
entered in
column 6 and
against will be
arrived by
adding
15 Para 22.4.9(f)
reads as Schedule
of Transactions
adjusted under the
Head Cash
Settlement
Suspense Account
16 Para 22.4.10 reads
as ..All Interdivisional
transactions
including those
involving the
Divisions of other
Governments,
should be collected
in Form 76-A,
which should
posted from Part II
of the Divisionwise Register
referred to in Rule
1(1) of Appendix7A.
entered in column 6 against each total the text.

should be given in (a) in Column 7, the total
charges of the year which will be arrived by
adding
This has been amended to read as

(f)
Schedule of Transactions Adjusted
under the Head Cash Settlement Suspense
Account in the case of inter-departmental
settlement with Cabinet Secretariat and the
Ministry of Defence
As Operation of this
Minor Head is
applicable only for
Cabinet Sectt. and
Ministry of Defence
hence the
amendment has
been proposed.
This has been replaced by following :As in column 14
22.4.10
Operation of Minor Head above.
107-Cash Settlement Suspense Account
below the Major Head 8658-Suspense
Accounts for the settlement of interdivisional transactions has been dispensed
with from 1.4.1993.
Instead, a new
procedure for advance payment as
enumerated in the revised Appendix 7-A of
CPWA Code has been introduced. Operation
of this Minor Head would continue for the
clearance of old outstanding Debit balances
under this head till all such outstanding
balances thereunder are liquidated.
With a view to minimizing the
operation of Suspense heads and also to
arrest future accumulations thereunder,
Minor Head 107-Cash Settlement Suspense
Account below the Major Head 8658Suspense Accounts would henceforth be
operated for the settlement of interdepartmental transactions with the Cabinet
Secretariat and the Ministry of Defence. All
the transactions relating to services rendered
or supplies made by the Divisions of CPWD
to the Cabinet Secretariat or/and the
Ministry of Defence should be classified as
Debit under Sector L Suspense and
Miscellaneous Sub-Sector(b) Suspense and
Major and Minor Heads thereunder :8658
Suspense Accounts 107-Cash Settlement
Suspense Account. These transactions as
and when take place should be posted in
Client-wise (viz. Cabinet Secretariat or/and
the Ministry of Defence)
Register of
transactions adjusted under the head 107
Cash Settlement Suspense Account in Form
1 of Appendix 7-C (b) of C.P.W.A. Code. On
66
closing the Monthly Account of the
Division. A copy of Part I of Form 1 should
be sent to the Client Department/Ministry
concerned duly supported by all the relevant
vouchers and receipt of the cheque/draft
should be watched through the Register
referred to above. The Cheque/Bank Draft
when received, should be entered on the
Receipt side of the Cash Book, the entry
being classified as credit to the minor head
107 Cash Settlement Suspense Account
below the Major Head 8658 Suspense
Accounts thus clearing the original debit
under this head and the cheque should be
sent to the Bank for encashment or for
making necessary adjustment of the cheque
by Debiting Sub-head Remittances into
Bank under the Minor head 102PublicWorks Remittances below the Major
Head 8782- Cash Remittances etc..
On realization of the proceeds of cheque
through Receipt Scroll received from Focal
Point Bank, PAO of the Division will clear
Debit head Remittances into Bank under
the Minor Head 102-Public Works
Remittances below the Major Head 8782 Cash Remittances etc. by minus debit per
contra debit to minor head 108-Public
Head 8658-Suspense Accounts. However,
Divisional Officer on receipt of the Copy of
Receipt Scroll from the Dealing Branch, will
enter the same in Part-I of Form C.P.W.A 51
to be sent along-with Monthly Account to the
PAO of the Division.
Remittance of cheque/Bank Draft in
settlement
of
inter-departmental
transactions with Cabinet Sectt./Ministry of
Defence should be intimated by the client
Department in Form 2 of Appendix 7-C(b)
This has been amended to read as:17 Note 1 below Para
22.4.11 reads as
Note 1 When Works for any of the
When works for
Departments named below are undertaken as a
any of the
standing
Military
Engineer
Service
departments named arrangement, vide paragraph 22.4.6(a), and
in the margin are
funds for the purpose are allotted to the
undertaken as a
division, the expenditure connected therewith
standing Military
should also be abstracted in Form C.P.W.A 74
Engineer Service,
the classification of expenditure being that
vide Paragraph
prescribed in respect of the works concerned
22.4.6(a), and funds vide Note 3 below paragraph 3.1.8.
for the Indian Air
To readjust and
realign the text to
bring clarity in the
text.
67
Force purpose are
(i)
Military Engineers Service
allotted to the
(ii)
Indian Air Force
division, the
(iii) Posts
expenditure Deptt.
(iv)
Telecommunications
of Posts and Deptt.
(v)
Archaeological Department
of transactions
connected therewith
Telecommunication
should also be
abstracted in Form
Archaeological
Department74 the
classification of
expenditure being
that prescribed in
respect of the works
concerned vide
Note 3 below
Paragraphs 3.1.7.
The Following has been added below Para
18 Para 22.4.15(15),
reads as
22.4.15(15)
(15) Schedule of
15 Schedule of Transaction Adjusted
credits and Debits
under the head MPSSA in Form
to Remittances,
C.P.W.A 69.
Form 77 (see also
Following new items under (22) and (23)
Paragraph 22.4.4(f)
has been added:and Note
22 Abstract Book Form CPWA-81
thereunder.
There is no (22),
23 tatement showing the expenditure on
Deposit Work, FormCPWA-65-A
(23).
19 Para 22.417(a) (ii)
reads as
..Vouchers in
support of
payments of wages
to members of the
Work-Charged
establishment
corresponding to
class IV staff, in
regular
establishment.
This has been modified to read as

(ii)Vouchers in support of payments of
wages to members of the work-charged
establishment (other than those borne on
regular Estt.) corresponding to class IV
staff, in regular establishment.
This is has been

added in the list of
item to be included
in the Monthly
Account to make it
make convenient.
Work-Charged Estt.
Borne on regular
establishment are
given the status of
regular employee
and hence the
vouches relating to
them shall be given
the same treatment
as is given to
regular employee.
68
Concordance table of Chapter 23- Banking Arrangement and Chapter-24- Accounting procedure
for works executed by CPWD abroad.
The existing Chapter 23-Miscellaneous has been renumbered as Chapter-25 and New Chapters 23
and 24 has been added. As both the chapters are new there is no need for concordance table.
69
CONCORDANCE TABLE OF CHANGES IN THE EXISTING CHAPTER 23 (NEW CHAPTER 25)-MISCELLANEOUS

OF C.P.W.A. CODE
S. No.
Existing provisions
Proposed changes
Reason for changes.
1.
Caption of Chapter 23.
Caption changed to read as Chapter 25.
Due to the addition of two new Chapters

viz. 23-Banking Arrangements and 24Accounting Procedure for the execution of
work-Abroad, Existing Chapter 23 has
been renumbered as Chapter 25Miscellaneous.
2.
Existing provisions of Annual

Indent for supply of Cheque
Books on the Controller of
Stamps, Nasik and issue of
Cheque Books to Divisional
Officers.
Requisition of Annual Indents for the

supply of Cheque Books to be sent by
Divisional Officers to their respective Pay
& Accounts Officers for onward
transmission to the accredited Bank, State
Bank of India, which will arrange the
printing, binding and packaging etc. free
of cost to the respective Divisions under
intimation of the P.A.O. concerned.
As a sequel to the decision taken by the

Reserve Bank of India to move away from
the retail Banking of C.P.W.D., State Bank
of India has been nominated as the
accredited Bank for C.P.W.D. Hence
changes have been made in Paras 25.1.1
and 25.1.2 of renumbered Chapter 25Miscelaneous of C.P.W.A. code.
3.
Existing Para 23.3.1 mentions

the words Accounts Officer
and the word margin appearing
in bracket in lines 3 and 5
respectively.
The words Accounts Officer and the

word margin in bracket appearing in
third and fifth line have been substituted
by the words Chief Controller of
Accounts and below respectively in renumbered chapter 25-Miscelleneous.
In the old version of C.P.W.A. Code, the

words
Accountant
General were
appearing, hence these have been
substituted by the word Chief Controller
of Accounts. As there is no margin, hence
the word below has been added in
substitution of the word margin.
70
4.
Existing Sub-Para 23.3.1 (a)

i) The first sentence amplifying
procedure for the transfer of
balances by the closing Division
has been confined to the
incorporation of balances by the
latter
Division(s)
without
mentioning endorsement to the
P.A.O. concerned.
The following words have been added at

the end of first sentence of this sub-para
and endorse a copy to the Pay &
Accounts officer of the concerned
Divisions intimating the total amount
under each head that is proposed to the
transferred to each Division.
This addition appears to have been left out

inadvertantly in the first revised Edition of
C.P.W. A. code, which has now been
added to appraise the P.A.O. of the transfer
of balances.
ii) 23.3.1(a)
The words Pay and have been added to Monthly Accounts etc. are received by the
In fifth line the word Accounts read as Pay and Accounts Officer.
Pay and Accounts Officer of the concerned
officer are appearing.
Division, hence the words Pay and have
been added to read as Pay and Accounts
Officer.
5.
Para 23.4.1
The word Accounts Officer
are appearing in second and third
line of this para .
The words Accounts Officer appearing

in second and third line of the existing
Para have been substituted by the words
Chief Controller of accounts.
In the old version of C.P.W.A. code, the

words
Accountant
General were
appearing, hence these have been
substituted by the word Chief Controller
of Accounts.
71
72

PROVISIONS AND THE CHANGES PROPOSED IN Appendix-2,3,4 and 6
S.
No.
1
Existing provisions
Statement A Para 5, the

words Accounts
Officer is appearing.
Para 6(a) the first

sentence read as
Capital bears all
charges for the first
construction and
equipment of a project,
as well as charges for
maintenance of
sections not opened for
working and charges
for such subsequent
additions and
improvements as may
be sanctioned under
rules by comptent
authority
Para 6(d)(iii) reads as
All estimates for which
neither
remunerative
Para 7, Statement A
reads as ..Works
Expenditutre which,
under the foregoing
rule is changeable to
the capital account will
be classified under the
project which is treated
as Minor Head under
the Major Head 4701
or 4801
Proposed changes
3
Appendix-2
The Word Accounts Officer
has been replaced by the word
This has been replaced as

under:Capital bears all charges for
the first construction and
equipment of a project, as well
as charges for intermediate
maintenance of the work while
not yet opened for service and
bears also charges for such
subsequent additions and
improvements as may be
sanctioned under rules by
comptent authority.
The Para has been changed as

under All estimates for which
neither are remunerative

4
In the Departmentalisation of
Accounts Scheme, the
Accounts are maintained by
the Pay and Accounts
Officer and hence the
amendment.
To Correct the sentence
grammatically.
--As above--
This has been changed as under: For giving the Complete

Works expenditure which,
classification of the Mjaor
under the foregoing rule is
Head of Account.
chargeable to the Capital
account will be classified under
the project which is treated as a
minor head under the major
head 4701-Capital outlay on
Major and Medium
Irrigation or 4801-Capital
outlay on Power Projects.
That which is chargeable to the
Revenue account will fall under
the object head Extensions and
Improvements or
Maintenance and Repairs of
the division Working
Expenses of the Major head
2701-Major and Medium
73
5
Irrigation.
Statement D, sub-para
This has been amended as under
under Para-2 reads as bonus paid to the eligible
.bonus paid to nonemployees.
pensionable subscribers
to provident Fund
Appendix-3-No Change
Appendix 4-No change
Appendix-6
The first line of Para 1 This has been amended to read
reads as When the
as When the stores arrive, the
stores arrive, the
Minor head-129-Material
Suspense head
Purchase Settlement Suspense
Material Purchase
Account below Major HeadSettlement Suspense
8658-Suspense Accounts
Account should be
should be credited
credited
Appendix-7-A
The Existing Appendix The Existing Procedure given
7-A provides the
has been changed to bring it in
detailed procedure to
conformity with the CGAs
be followed by the
dated 16-03-1993. by operation
P.W. Divisional officer of Minor Head Store/Works
for the settlement of
Advance. This will Appendix
Inter-Divisional
will not be operative for
Transactions by
settlement of InterCheque/Bank Draft. by Departmental Transactions.
operation of Minor
Head Cash Settlement
Suspense Account
Appendix-7-B-No Change
Appendix-7-C
It deals with the
This Appendix has been
procedure for recovery bifurcated in following Parts :of cost of Work done in
the CPWD/Other
Appendix-7-C(a)- Detailed
Departments
procedure to be followed by
functioning on the
P.W. Divisional Officers and
Public Works pathern , P.A.O. of the Division for the
on behalf of other
settlement of inter-departmental
Governments/Departm transactions by cheque/Bank
ents.
Draft. (Settlement of interdepartmental transactions with
Cabinet Secretariat and
Ministry of Defence).
To give complete
classification.
The expansion has been

necessitated due to change in
the Accounting Procedure
suggested by the office of
Controller General of
Accounts for each activity.
74
Appendix-7C(b)- Procedure for
accounting of stores purchased
by placing indents on DGS&D
in exceptional cases( Settlement
of inter-departmental
transactions between Pay and
Accounts Officer, Deptt.of
Supply and Pay & Accounts
Officer of the CPWD Division
and accountal thereof in the
books of Divisional officers.)
Appendix-7-C(c)InterDepartmental
Settlement
through Authorisation.
Appendix-7-D-No Change
75

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1

INDEX OF CONCORDANCE TABLE OF CHANGES IN THE REVISED SECOND

Chapter-1:- Extent of Application

The third line reads as Following has been added after

(1-A) Audit Officer means any

Audit Officer means

(6) Bank means ..

(b) Bank means the

(8) Charged see paragraph 3.1.8

Numerical (59) has

Reasons for changes

No definition of Chief Accounting

No definition of Chief Controller

(a) Commercial Department See

(16) Detailed Head see

(21) {Clause (22) below} is

22 (i) Clause (18) is appearing at

(18) Detailed Head

(23) {Clause (24)

(24) (i) See also

not give complete

(ii) The words Pay

Definition of Financial Adviser

(25) Grant see paragraph 5.2.1

(26) Inclusive rate of cost see

(33) Major Head see paragraph

(32) Major Estimate is a term

For the purpose of

ii) As the Divisional

(36) Minor Head See paragraph

(40) Payment on Account see

No definition of Public Works in

(44) Rate of Cost and Inclusive

(38) Minor Head

(44) Public works

(48) Sectional Officer

(60) Voted See paragraph 3.1.8

CONCORDANCE TABLE OF CHANGES BETWEEN THE EXISTING

Reasons for changes.

The Second line of para 3.1.1

There is no Note 2 below Para

The last line of Para 3.1.2 reads

Para 3.1.3 reads as Works

There are only three(3) items

It has been changed

As per Chapter 5 of General

This is to elucidate the

Rule 29 of G.A.R-1990 has

The Works of Cabinet Sectt.

Text is appearing below Para

Note 2 below Para 3.1.3 reads

Three Heads I,II,III below Para

The same has been

Account for final clearance

The following has been added at

Governments i.e 8782-Cash

Note(iii) below Para

There is no note (iv) below