The Andhra Pradesh

THE ANDHRA PRADESH PUBLIC WORKS ACCOUNTS CODE THE A.P. PUBLIC WORKS ACCOUNTS CODE CONTENTS Paras CHAPTER I. Extent of Application 1 CHAPTER II. Definitions 2—70 CHAPTER III. General Outlines of System of Accounts A. Classification of Transactions 71—82 B. System of Accounts 83—84 CHAPTER IV. Relations with Audit A. General 85—87 B. Divisional Accounts Officer 88—93 C. Audit Inspections 94 D. Communications of Sanctions to Audit 95 E. Results of Audit 96—100 CHAPTER V. Appropriations and Control of Expenditure A. Introductory 101 B. Grants and their Distribution 102—110 C. Progress of Expenditure and the Watching of Actuals I. Duties of the Divisional Officer 111—116 II. Duties of the Superintending and Chief Engineers 117—118 III. Expenditure incurred by bills drawn on the Treasury debitable to the Public Works major heads 119 IV. Grants-in-aid 120—121 D. Special Rules Relating to Expenditure in England 122—125 E. Appropriation Audit by the Accountant—General 126 F. Miscellaneous 127 CHAPTER VI. Cash A. Introductory 128—130 B. Modes of Obtaining Cash from Treasuries I. General 131—136 II. Monthly Estimates of Receipts and Expenditure 137 III. Limits on Sub-divisional Officer’s Drawings 138 IV. Cheques 139—145 18 A.P. PUBLIC WORKS ACCOUNTS CODE Paras C. Receipt of Money I. Account Procedure 146—148 II. Disposal of Receipts 149 D. Payments I. Manner of Payment 150- 152—A II. Prohibitory Orders or Injunctions 153 III. Vouchers 154—159 E. Remittances to Treasuries 160 F. Cash Accounts I. Cash Book (a) Upkeep 161—162 (b) Balance 163 (c) Rectification of Errors 164 (d) Verification 165—167 II. Imprest Account 168—171 III. Temporary Advance Accounts 172 G. Cheque Books and Receipt Books 173—175 CHAPTER VII. Stores A. Introductory 176—182 B. Stock I. General 183—184 II. Quantity Accounts (a) Receipts 185— 186 (b) Issues 187—190 (c) Monthly Abstracts of Receipts and Issues 191—193 (d) Half-yearly Balance Return 194 (e) Corrections 195 III. Value Accounts (a) Payment for Stock Received 196—197 (b) Recoveries for Stock Issued (i) Issue Rates 198—200 (ii) Storage charges 200-A (iii) Mode of Recovery 201 (c) Valuation of Quantity Accounts 202—204 IV. Half—Yearly Register of Stock 205 —211 CONTENTS 19 Paras V. Ledger 212 VI. Stock—taking 213—216 VII. Rectification of Accounts 217—220 C. Tools and Plant I. General 221—223 II. Numerical Accounts (a) Receipts 224 (b) Issues 225 (c) Register of Tools and Plant 226—228 (d) Check in Divisional Office 229 III. Payment for Supplies 230 IV. Recoveries (a) For use of Tools and Plant 231—233 (b) For Sale and Transfers 234— 237 V. Verification 238 VI. Rectification of Accounts 239—240 D. Road Metal I. Quantity accounts 241 — 242 II. Rectification of Accounts 243 III. Schedule of Rates 244 IV. Charges for Quarries 245 E. Materials Charged to Works 246 CHAPTER VIII. Transfer Entries 247—253 CHAPTER IX. Revenue Receipts A. General 254—259 B. Irrigation Revenue Collected in Civil Department 260 C. Rents of Buildings and Lands— Demands and Recoveries (a) From private persons 261 (b) From Government Servants and Pensioners 262—273 D. Refunds and Remissions 274—275 E. Accounts Procedure I. Registers of Revenue 276—279 II. Registers of Rents 280—282 CHAPTER X. Works Accounts A. General Principles 283—287 20 A.P. PUBLIC WORKS ACCOUNTS CODE Paras B. Cash Payments I. Introductory 288—289 II. Payments to Labourers (a) Departmental Labour 290 —291 (b) Labour engaged through a Contractor 292 III. Payments to Suppliers and Contractors (a) Record of Measurements (i) Measurement Books 293 (ii) Detailed Measurements 294 (iii) Standard Measurements 295 (iv) Review of Measurements 296 (v) Check-Measurement of Works 297 (b) Bills and Vouchers (i) Forms of Bills and Vouchers 298—305 (ii) Preparation, Examination and Payment of Bills 306—314 (c) Aid to Contractors 315 IV. Payments to Work-charged Establishment (a) Conditions of Employment 316 (b) Pay Bills 317 (c) Unpaid Wages 318 (d) Travelling Expenses 319 (e) Classification of Charge 320 C. Materials I. General 321 II. Account of Materials-at-site 322—326 III. Issue of Materials to Contractors (a) General Conditions 327—328 (b) Accounts Procedure 329—332 (c) Return of Surplus Materials by Contractors 333 (d) Tools and Plant lent for use 334 IV. Issue of materials Direct to Works (a) Detailed Accounts 335 (b) Disposal of Surplus Departmental Materials 336 V. Verification of unused Balances of materials 337— 342 D. Adjustments 343 CONTENTS 21 Paras E. Works Abstracts 344—345 I. Introductory II. Classification and Record of Final Charges (a) Major Estimates 346—352 (b) Minor Estimates 353 III. Suspense Accounts (a) General 354 (b) Materials-at-site 355 (c) “Contractors” and “Labourers” accounts 356—362 IV. Liabilities awaiting Incorporation 363—364 V. Record of Progress 365 VI. Preparation, Completion and Disposal of Works Abstracts 366—367 F. Register of Works I. Forms of Registers of Works and their Preparation 368—369 II. Examination by Divisional Officer 370 III. Closing the Accounts on Completion of Work (a) Settlement of Liabilities and Assets and Clearance of Suspense Accounts 371—375 (b) Closing Entries and Review of Expenditure 376 (c) Excess over Estimates (i) Excesses passed by Divisional Officer 377 (ii) Completion Reports and Statements 378 IV. Correction of Errors after closing Accounts G. Contractor’s Ledger I. Form and use of the Ledger 380—381 II. Posting the Ledger 382—384 III. Balancing and Reconciliation 385-387 IV. Scrutiny of accounts by Contractors 388 H. Sundry Rulings I. Carriage and Incidental Charges 389 II. Charges for Examination of Soil 390 III. Municipal and Local Rates and Taxes on Buildings 391 IV. Employment of Military Labour 392 V. Execution of Government Works by Local Bodies 393 22 A.P. PUBLIC WORKS ACCOUNTS CODE Paras VI. Government Works partly contributed for by Local Bodies and private parties 393-A VII. Scope of Sanction 394 CHAPTER XI. Manufacture Accounts A. Introductory 395—398 B. Operation Charges 399—401 C. Value of Outturn 402—404 D. General Account 405—407 CHAPTER XII. Suspense Accounts A. Introductory 408 B. Purchases 409 —413 C. Stock 414—418-A D. Miscellaneous P.W. Advances 419—427 E. London Stores Deleted F. Workshop Suspense 437—440 CHAPTER XIII. Workshop Accounts A. Introductory 441—444 B. Direct and Indirect Charges 445—450 C. Annual Account and Review 451—452 CHAPTER XIV. Deposits A. Introductory B. Security Deposits 454—459 C. Other Deposits I. For works 460 II. Contractor’s Closed Accounts 461 III. Miscellaneous 462 D. Lapsed and Confiscated Deposits 463—464 E. Accounts of Public Works Deposits I. Deposit Register 465 II. Schedule of Deposits 466—467 F. Accounts of Interest-bearing Securities 468 CHAPTER XV. Non-Government Works A. Introductory 469— 473 B. Deposit Works I. General 474—478 CONTENTS 23 Paras II. District Fund Works and Municipal, Cantonment and Port Trust Fund Works 479 C. Local Loan Works 480—483 D. Kudimaramat Works 484 CHAPTER XVI. Transactions with other Divisions, Departments and Governments A. General Rules 485—491 B. Accounts Procedure 492—503 CHAPTER XVII. Pay and Allowances A. Introductory 504 B. Preparation of Bills 505— 506 C. Encashment of Bills 507 D. Distribution of Pay and Allowances I. General 508—509 II. Miscellaneous Recoveries from Establishment 510 E. Special Arrangements to Prevent Delays in Payments 511 F. Communication of Sanctions to Audit 512—513 CHAPTER XVIII. Contingent Charges A. Mode of obtaining Cash 514 B. General Rules 515—518 C. Special Rules 519—520 CHAPTER XIX. Directions and other Special Offices A. Introductory 521—522 B. Receipts 523 C. Payments I. Introductory 524—525 II. Pay and Allowances 526 III. Contingencies and Supplies and Services 527—529 CHAPTER XX. Accounts Returns of Sub-divisional Officers 530—535 CHAPTER XXI. Accounts of Divisional Officers A. Introductory 536- 538 B. Scrutiny of accounts 539 - 549 C. Settlement of accounts with Treasuries 550—553 D. Compilation of accounts 24 A.P. PUBLIC WORKS ACCOUNTS CODE Paras I. Monthly Accounts — (a) Schedule Dockets 554—555 (b) Registers and Schedules 556—561 (c) Classified Abstract of Expenditure 562 (d) Preparation of Monthly Account 563— 566 (e) Submission to Audit 567—572 II. Review of Unsettled Accounts 573—574 III. Closing the Accounts of the year 575—576 IV. Miscellaneous Returns 577 V. Corrections in Accounts 578—579 VI. Proforma Accounts 580—585 E. Cheque Books and Receipt Books 586—587 F. Miscellaneous Matters 588—599 REVISED CLASSIFICATION It is widely felt that in view of the increase in divergencies between plan classification and accounting classification, there is a need in order to simplify everything, to review the existing structure of accounting and budgetary classification and a Committee was constituted for the purpose. The Government of India, after examining the report of the Committee and in consultation with the Comptroller- General of Accounts and the Comptroller and Auditor-General of India, decided to adopt the new classification with effect from 1-4-87 in terms of Article 150 of the Constitution of India. This has been Communicated to the State government vide Letter No. Fl (20)—B (AC) 86, dated 8-7-1986, to follow the revised structure of classification from 1-4-1987. The revised structure of classification has been specified in G.O.Ms. No. 49, Fin. & Plg. (F.W. BG) Dept., dated 2nd March, 1987. Amendments to this Code are not issued till now and hence could not be carried out in this edition. REVISION OF THE STRUCTURE OF CLASSIFICATION IN GOVERNMENT ACCOUNTS WITH EFFECT FROM 1st APRIL, 1987 (G.O.Ms.No.

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