UTTAR PRADESH STATE ROADS PROJECT Under IBRD Loan No. …uppwd.gov.in/reports/Report-No.-28-(Final).pdf · UTTAR PRADESH STATE ROADS PROJECT Under IBRD Loan No. 4684-IN ... report

PUBLIC WORKS DEPARTMENT Government of Uttar Pradesh, India

UTTAR PRADESH STATE ROADS PROJECT Under IBRD Loan No. 4684-IN

Technical Assistance for Implementation of Institutional Reforms in the Road Sector of Uttar Pradesh

REVIEW REPORT ON EXTENSION OF NETWORKED FMS TO ALL FIELD LEVELS

(FINAL)

Report No. 28

September 2008

LEA International Ltd., Canada in joint venture with

LEA Associates South Asia Pvt. Ltd., India in association with

Ministry of Transportation of Ontario, Canada

Technical Assistance for Implementation of Institutional Reforms in Road Sector of Uttar Pradesh Report No. 28

September 2008 i

TABLE OF CONTENTS

1. INTRODUCTION .............................................................................................................................. 1

2. REVIEW OF EXISTING FINANCIAL MANAGEMENT SYSTEM IN PWD ..................................... 3

2.1 EXISTING FUND DATA FLOW .......................................................................................... 3

2.2 WORKS ACCOUNTS ......................................................................................................... 3

2.3 ESTABLISHMENT AND OFFICE EXPENSES ACCOUNTS ............................................. 5

2.4 AUDIT OF WORKS ............................................................................................................. 5 2.4.1. Routine Audit .......................................................................................................... 5 2.4.2. Revenue Audit ........................................................................................................ 5 2.4.3. Special Audit .......................................................................................................... 6 2.4.4. Disposal of Audit Observations .............................................................................. 6

2.5 PAY ROLL / PAYSLIP ........................................................................................................ 6

2.6 GENERAL PROVIDENT FUND .......................................................................................... 6

2.7 PENSION AND OTHER RETIREMENT BENEFITS .......................................................... 7

3. DEFICIENCIES IN THE EXISTING FMS ......................................................................................... 8

3.1 REPORTING SYSTEM ....................................................................................................... 8

3.2 FORMS AND THEIR SUITABILITY .................................................................................... 8

3.3 AUDIT ................................................................................................................................. 9

3.4 DEFICIENCIES AND MODIFICATIONS TO FORMS ........................................................ 9 3.4.1. PW Form 1: Cash Book ......................................................................................... 9 3.4.2. PW Form 2: Imprest Cash Account ....................................................................... 9 3.4.3. PW Form 4: Treasury Remittance Book ................................................................ 9 3.4.4. PW Form 7: Indent for Stores ................................................................................ 9 3.4.5. PW Form 8: Register of Stock Receipt / Issues ................................................... 10 3.4.6. PW Form 10: Abstract of Stock Issues ................................................................ 10 3.4.7. PW Form 16A: Statement of Receipts, Issues, and Balances ............................ 10 3.4.8. PW Form 40: Register of Works .......................................................................... 10 3.4.9. PW Form 43: Contractor’s Ledger ....................................................................... 10 3.4.10. PW Form 51: Schedule of Monthly Settlement with Treasuries .......................... 10 3.4.11. PW Form 65: Schedule of Deposit Works ........................................................... 11 3.4.12. Forms 1A, 1B, and 1C: Financial (Expenditure) and Physical Progress Reports 11


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4. PROPOSALS ................................................................................................................................. 12

4.1 WORKS ACCOUNTS ....................................................................................................... 12

4.2 DELEGATION OF POWER .............................................................................................. 13

4.3 FUNDING FOR ROAD MAINTENANCE .......................................................................... 13

4.4 INTERNAL FUND TRANSFERRING PROCESS ............................................................. 13

4.5 PROPOSED FINANCIAL DATA FLOW ............................................................................ 14 4.5.1. Proposed Expenditure Data Flow ........................................................................ 14

5. NETWORK BASED FMS .............................................................................................................. 16

5.1 OBJECTIVE OF NETWORK BASED FMS ....................................................................... 16

6. CONCLUSIONS ............................................................................................................................. 17

7. ACTION PLAN ............................................................................................................................... 18

8. PRESENTATION TO PROJECT STEERING COMMITTEE ......................................................... 19

LIST OF TABLES

Table No. 1 : Details of Forms Submitted to the Accountant General on a Monthly Basis ........................... 4

LIST OF FIGURES

Figure No. 1 : Proposed Financial Data Flow ............................................................................................... 15

ANNEXURES

Annexure - I : Public Works Accounts Forms Currently in Use Annexure - II : List of Forms proposed to be modified. Modified Forms Annexure - III : Proposed Monthly Progress Reports Annexure - IV : Concept Report: Computerised Financial Management System

Glossary

A/C Account PMGSY Pradhan Mantri Gram Sadak Yojana

ADB Asian Development Bank PWD Public Works Department

AIR Audit Inspection Report SE Superintending Engineer

AG Accountant General SH State Highway

B.Com Bachelors of Commerce SRS Software Requirement Specification

B.E. Bachelors of Engineering TA Technical Assistance

CAG Controller and Auditor General TCS Tata Consultancy Services Ltd.

CCL Cash Credit Limit ToR Terms of Reference

DA Dearness Allowance TDS Trade Deduction at source

DCL Deposit Credit Limit UPSRP Uttar Pradesh State Road Project

DAO Divisional Account Officer VR Village Roads

DDO Drawing and disbursing Officer WB World Bank

EE Executive Engineer

E-in-C (HOD) Engineer in Chief (Head of Department)

FMS Financial Management System

GO Government Order

GOI Government of India

GoUP Government of Uttar Pradesh

GPF General Provident Fund

GIS Group Insurance Scheme

HQ Head Quarter

HRA House Rent Allowance

IDS Institutional Development Strategy

IDSP Institutional Development and Strengthening Plan

IT Information Technology

ISAP Institutional Strengthening Action Plan

JE Junior Engineer

LIC Life Insurance Corporation

LTC Leave Travel Concession

LACI Loan Administration Change Initiative

MBA Masters in Business Administration

M.Com Masters of Commerce

MIS Management Information System

MOST Ministry of Surface Transport

MoSRTH Ministry of Shipping, Road Transport & Highways

MoRTH Ministry of Road Transport and Highways

NABARD National Bank of Agricultural and Rural Development

NH National Highway

NHAI National Highways Authority of India

ODR Other District Road

PAC Public Accounts Committee


September 2008 1

1. INTRODUCTION

The objective of this report is to review Report No.1 ‘Commission of FMS in HQ’ so that it addresses the extension of the Financial Management System (FMS) in PWD Headquarter (HQ) to all field levels. This report is also based on Report No. 17: “Report to enhance Accounts Cell role and resources to support PWD wide computerised FMS operations”. Since the FMS has not yet been commissioned in PWD HQ, the word ‘review’ in the title of this report has been taken to mean the review of the anticipated effect of the proposed implementation of a computerised FMS at PWD field levels.

Report No.1 reviewed the status of TCS software and the selected area of FMS given in the TCS Software Requirements Specifications (SRS) report. The software failed to function as required, the basic software package is now obsolete, and some of the operations that were computerised have since been changed.

Report No.17 sets out a proposed enhanced organisation structure which includes an Accounts Cell/Unit in PWD. These enhancements have been incorporated into Report No. 111. Some of the major enhancements proposed in Report No. 11 include the establishment of new posts in the PWD, which are as follows:

a. Chief Finance Manager at PWD HQ: A Chief Finance Manager of Accounts and Budgeting Cell at PWD Headquarters to be appointed to serve under the Additional Director General Works.

b. Finance Manager in the Zone: The post of Finance Manager to be created in each Zone. The ultimate objective is that each Zone will act as an autonomous operational business unit. As such it will need a Finance Manager to provide the financial data upon which management decisions can be based.

c. Assistant Finance Manager in the Circle: The post of Assistant Finance Manager to be created in each circle.

This report covers the Public Works Accounts related to PWD operations at Headquarters and field levels. It also describes the operations of each of the five areas selected by Tata Consultancy Services (TCS) for designing the Software Requirement Specification (SRS) which were the subject of Report No. 1. The selected areas are:

1. Financial Accounting

2. Audit

3. Pay Roll / Payslip / TDS Form 16 / Leave Account etc.

4. General Provident Fund

5. Pension and other Retirement Benefits

1 Report No. 11: Report for implementing progressive PWD re-structuring and staffing re-alignment, including ongoing internal staff communications on all major aspects.


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This report also covers the preparation of Accounting Software which will cover the components of proposed accounts registers, forms and reports that will be used by PWD HQ, Zone, Circle, and Divisions. The budgeting and costing part of FMS module is covered in Report No. 16 ‘Review Report on Implementation of IT Based Budgeting and Costing System across PWD with appropriate control and reporting function’.

The effective flow of financial information and data amongst PWD Headquarters, Zones, Circles and Divisions, requires computerisation and a suitable FMS. Computerisation of the Accounts Cell / Unit will enable effective decision making at all levels to be based on accurate and timely information availed from the Divisions all the way up to PWD Headquarters. The successful implementation of an FMS requires use of appropriate hardware and software together with appropriate and adequate training for the PWD staff who will be using it.


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2. REVIEW OF EXISTING FINANCIAL MANAGEMENT SYSTEM IN PWD

The existing financial management system in PWD is governed by Financial Hand Books and PWD Manual of Orders. The rules and regulations contained in these documents were developed in the pre-independence era but have been modified from time to time. The advent of a computerized financial management system provides the opportunity to review the existing system, and to make the necessary modifications, so that the resulting system provides financial information that is of direct use to senior managers in the decision making process.

2.1 EXISTING FUND DATA FLOW

1) funds come from Central and State Governments to the Department of Finance, GoUP

2) As per the budget provision made in the GoUP budget passed by State Legislature, the scheme wise funds are released from Finance Department to the PWD at Government level

3) After the Project is sanctioned, administratively and financially, allocation of funds are made by PWD at Government level to Engineer-in-Chief, UP PWD.

2.2 WORKS ACCOUNTS

The PWD Divisional / Executive Engineer is the Drawing and Disbursing Officer who is authorised to make payment for execution of works / projects. The bills for payments to be made for works are not required to be scrutinised by the Treasury. The Divisional Engineer is responsible for the maintenance of accounts related to expenditure for development / maintenance of roads and bridge works. He is also required to submit monthly accounts of expenditure on all works to the Accountant General (AG), and project wise monthly progress and expenditure details to his superiors.

The monthly accounts, including the expenditure details, are compiled by the Divisional Accounts Officer using the prescribed formats as detailed in Table No. 1, and submitted to the Accountant General so as to reach him before the 10th of the following month. The expenditure is incurred or booked on the works / projects through the various sources listed below:

i. Payment to Contractors / Suppliers by cheques or Bank Drafts for works executed or supplies received against contract agreements, work orders, or supply orders etc.

ii. Adjustment of monthly account of the Divisional stock through PW Form 9 (receipt of material and PW Form 10 (issue of material in stock on the works)

iii. Adjustment of imprests for direct payment to labour through Muster Roll for works carried out departmentally or petty payments through hand receipts (PW Form 28).

iv. Adjustment of Transfer Entry Order (T.E.O.) through PW form 53 and 54 for making adjustments for wrong booking of expenditure on a work due to previous misclassification.


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Table No. 1 : Details of Forms Submitted to the Accountant General on a Monthly Basis

The monthly account of the Division is sent to Accountant General, UP in Form No. 80 along with the following supporting forms and schedule dockets

Sl. No. P.W. Form No. Name of Form

1. 24 First and Final Bill

2. 26 Running Account Bill These are also termed as vouchers.

3. 26 A Account of Secured Advances

4. 27 B Final Bill

5. 46 Extract From Register of Revenue realised through Book Adjustment

6. 47 Extract from Register of Revenue realised through cash

7. 51 Schedule of monthly settlement with Treasuries

8. 53 Transfer Entry Order

9. 61 Schedule Docket

10. 62 Schedule Docket of percentage recoveries

11. 64 Schedule of Works Expenditure

12. 65 Schedule of Deposit Works

13. 70 Schedule of Miscellaneous P. W. Advances

14. 72 Schedule of Debits

15. 73 Stock Accounts Stock

16. 74 Classified Abstract of Expenditure

17. 77 Schedule of Debits / Credits to Remittances

18. 79 Schedule of Deposits

19. 80 Monthly Account

20. 83 List of Accounts submitted to Accountant General

21. --- Data Sheet (Receipt)

22. --- Data Sheet Expenditure

Different account forms prescribed by the GoUP which are presently in use by the PWD are listed in Annexure 1.


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Some of the important forms which are used in PWD Division office for maintenance of accounts are given below:

(1) Cash Book (Form 1)

(2) Imprest Cash Account book (Form 2)

(3) Stock Receipt and Issue Register for day to day transactions (Form 8)

(4) Stock Receipts (Form 9) and Stock Issue (Form 10)

(5) Stock Register (Form 11 & 12)

(6) Tools and Plants (PW form No. 13, 14 &15)

The Divisional Engineer submits the monthly expenditure statement to his Superintending Engineer in the Circle. This statement also includes details of the physical progress of work (scheme and work wise) in the prescribed format.

2.3 ESTABLISHMENT AND OFFICE EXPENSES ACCOUNTS

All Heads of offices prepare and submit establishment related bills to the Drawing and Disbursing Officer (DDO) under their respective sub-heads. The DDO examines these bills and, if satisfied that they are correct, signs for same and forwards them to Treasury officer for issue of cheques. The Treasury officer sends the cheques to the DDO who in turn forwards them to the concerned Heads of offices for disbursement. Each office maintains a subsidiary Cash Book in which entries for all establishment related receipts and payments are made.

All offices are required to send respective sub-head wise monthly expenditure records to the Engineer-in-Chief (Budget Section) through the DDO. The monthly account of establishment related payments / expenditure in respect of all the offices under each DDO of various departments is submitted by the Treasury Officer to the Accountant General U.P.

2.4 AUDIT OF WORKS

2.4.1. Routine Audit

The Accountant General conducts an annual audit of expenditure incurred on works by the Divisional Engineer. The scope of the Audit Team encompasses reviews of agreements, work orders, supply orders, registers of sanctioned estimates, technical sanction, records relating to accounts including stock, and Tools and Plant accounts and their timely closing and balances, besides the establishment related records like service books, GPF Pass Books etc. The Accountant General's Audit Team prepares its Audit Report: audit objections are referred to as Para in audit term.

2.4.2. Revenue Audit

These audits are conducted by the Accountant General on a random basis in selected Divisions. The scope of such audits encompasses matters relating to realization of Government Revenue. Any objections or irregularities noted during the revenue audit are termed ‘Revenue Audit Paras’.


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2.4.3. Special Audit

On major projects, or where complaints of serious financial irregularity have come to the notice of Government or Accountant General, special audits are conducted in the concerned Division. The special audit report, termed “Audit Review Report”, is sent to the Government /Engineer-in-Chief.

2.4.4. Disposal of Audit Observations

The concerned Executive Engineer in the Division is required to submit his reply on various paras taken by the Accountant General. If these replies are accepted the para is dropped. If the Accountant General is not satisfied with the reply additional comments are sought from the Superintending Engineer / Chief Engineer on the reply submitted by the Executive Engineer. If the comments of the senior officers are found satisfactory, the para is settled.

Those paras in which financial irregularity of a serious nature is involved are categorized as paras of Part - 2A. If the response from the PWD Senior Officers fails to satisfy the Accountant General, or is beyond the time stipulated, the para is converted into 'Draft Para' to be published in the Controller and Auditor General of India's Report. If at this stage also, the satisfactory reply along with comments from Engineer-in-Chief and the GoUP is not received in Accountant General's office within the stipulated time, it is published in the Controller and Auditor General of India's Report and the matter referred to the Public Accounts Committee (PAC).

2.5 PAY ROLL / PAYSLIP

Standardised pay roll forms are used for the preparation of monthly pay bill for disbursement of monthly salary to the employees and officers of PWD. Income Tax is deducted at source (TDS) in respect of those employees who come under the category of income tax payee. The Drawing and Disbursing Officer issues a 'Tax Deducted at Source' certificate to the employees at the end of the financial year. If an employee is transferred to another location, details regarding salary last drawn by him are conveyed through a Pay Slip to the Drawing and Disbursing Officer at the new location so that there is no interruption in disbursement of his salary.

2.6 GENERAL PROVIDENT FUND

Employees and officers of the PWD contribute towards the General Provident Fund (GPF). A fixed amount is deducted from the monthly salary as contribution to the GPF which is credited to each employee, who is allotted a specific GPF account number for this purpose. Accounts for the GPF are maintained on a standard form (GPF Ledger) and GPF Pass Book in respect of every employee. The Accounts for Class I, II and III employees (excluding Class IV employee) are maintained both in the office of the employee as well as the office of the Accountant General.

The GPF account of Class IV employees is maintained in the office of the Executive Engineer or the head of the office under whom the employee works. The specific account number in respect of Class IV employees is allotted by the head of office.


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2.7 PENSION AND OTHER RETIREMENT BENEFITS

Retirement benefits, including pension, are sanctioned by the competent authority for different levels of officials or officers. These benefits include:

i. Pension

ii. Gratuity

iii. Encashment of earned leave

iv. General Provident Fund

v. Commutation of pension

vi. Unit Linked Group Insurance

GoUP has conferred the powers to different officers for sanction of the above retirement benefits for different level of officers and officials. Forms for sanction of Pension and other Retirement benefits are already prescribed by GoUP / Treasury which are presently being used.


September 2008 8

3. DEFICIENCIES IN THE EXISTING FMS

3.1 REPORTING SYSTEM

The maintenance of accounts and submission of financial returns are prescribed under PWD Financial Rules and Administrative Directives. The basic accounts are generated in the office of the Executive Engineer. He is responsible for generating the information regarding expenditure and progress of works as required by Superintending Engineer / Chief Engineer / Engineer-in-Chief, and District Magistrate.

All the operations necessary for preparation of financial reports, monthly accounts, and expenditure statement etc. are at present carried out manually. Since the whole process involves many different forms it is proposed that the entire system for maintenance of accounts and submission of reports is computerised. At the same time the existing forms should be modified so as to enable them to be used as an effective management tool. The information which is required to be submitted to higher officers should be available 'on line'. This will greatly facilitate the flow of information and prevent wastage of resources.

The proposed modifications should only be introduced when computerisation takes place. In practice many of the proposed modifications are taking place with respect to data entry but no specific columns have been designated. This will need to be done in the computerisation process.

3.2 FORMS AND THEIR SUITABILITY

The list of forms currently used by the PWD for financial returns and accounts are listed in Annexure 1.

The basic accounts are generated in the office of the Executive Engineer, and it is this office which is responsible for generating the information regarding expenditure and progress of works as required by the Superintending Engineer, Chief Engineer, Engineer-in-Chief, and District Magistrate. This is an onerous task as the information is compiled manually. Computerisation would do a great deal to simplify and speed up the process as well as increasing the accuracy, and hence reliability, of the information generated.

The Executive Engineer is required to prepare a detailed monthly financial and physical progress report of works, project wise and scheme wise, using the prescribed format 1A. This is a complex form consisting of some 25 columns or more. Based on this report the Circle is responsible for completing form 1B. This is an amalgamation of the information detailed on form 1A but for each District within the Circle. Similarly form 1C provides the details for the entire Zone based on the information provided on forms 1B.

Upon completion this form is submitted to PWD Headquarters. The PWD HQ then compiles this monthly progress report of expenditure and physical progress District wise and Zone wise and submits it to E-in-C. A copy is forwarded to the GoUP for their perusal and monitoring in their Monthly Review Meetings.


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Like form 1A, forms 1B and 1C are complex and contain more than 30 columns in which to insert information. Compilation of these forms is an onerous task. The forms should be simplified and the frequency of such returns should be quarterly and not monthly.

3.3 AUDIT

The purpose of the audit undertaken by the Accountant General should be to ensure that the rules and regulations governing accounts are being strictly followed by the Divisional Engineer. It is noted that the Audit Team include technical issues which are, or should be, beyond their remit. The paras include aspects of a technical in nature such as Specifications and design. These aspects come within the purview of officers competent to accord technical approval, and should not be challenged by the Audit Team. Currently the technical paras unnecessarily increase the work load of technical staff in disposing of same.

Problems arise because the preparation of estimates are not standardised / uniform and vary from District to District.

3.4 DEFICIENCIES AND MODIFICATIONS TO FORMS

A number of the PW forms need to be modified as detailed in Annexure 1. Many of the proposed changes are minor in nature: the proposed modifications are included in Annexure II. The objective of the proposed changes is to enable them to provide a more effective and efficient computerised financial management system.

3.4.1. PW Form 1: Cash Book

All the daily transactions regarding Receipts and Payments of Cash are shown in this prescribed format in the Cash Book maintained in the Division by the Cashier. Reference to cheque / DD No. and date should be included on the receipt side also.

3.4.2. PW Form 2: Imprest Cash Account

This form is used for Adjustment of the Temporary / Permanent Advance Payments made by the Executive Engineer. Sum received against Imprest needs be recorded. On the reverse side of the existing form the voucher number of the Imprest and Corresponding amount charged to particular work should be recorded.

3.4.3. PW Form 4: Treasury Remittance Book

The remittances made to the treasury by the Division are recorded on this form. Additional columns for particulars of Remittance and signature of Executive Engineer need to be added: some redundant columns should be deleted.

3.4.4. PW Form 7: Indent for Stores

In this form the request for issue of stock items for a particular project is recorded. Minor additions regarding Agreement Number and date as well as Issue Order of the Executive Engineer with details should be added.


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3.4.5. PW Form 8: Register of Stock Receipt / Issues

This Register is maintained in the PWD Store and is used for daily transactions (Receipts and Issues) of stock items. In the column for Names of Articles, the Unit also needs to be recorded.

3.4.6. PW Form 10: Abstract of Stock Issues

On this form the quantity and value of stock issued in a particular month is shown. This is submitted to the Division at the end of each month by the Assistant Engineer in charge of the store. It is used for the adjustment of expenditure through stock. Additional columns for serial number, date and name of work, with 15 digit code and PWD ID code, should be added.

3.4.7. PW Form 16A: Statement of Receipts, Issues, and Balances

This form covers the Statement of Receipts, Issues and Balances of Road Materials. An additional column for unit of road material and one for reference of Measurement Book No. and page number should be added.

3.4.8. PW Form 40: Register of Works

Monthly major item wise expenditure for each project is maintained using this form, which records expenditure against the sanctioned amount as well as the budget allocation in a particular year. Executed works are compared with estimated provisions. The form needs to be modified to record the quantities of major items. Two separate forms are proposed: one contract wise, and the other project wise for In-house Projects.

3.4.9. PW Form 43: Contractor’s Ledger

The Ledger shows the Contractor's account regarding payments and advances, and their recovery, under various subheads. This also depicts details of materials issued from stock and cost recovered from time to time.

This form should be more informative to depict all payments which are recoverable from the Contractor, as well as stocks issued to the Contractor which are recoverable from subsequent payments. It should also record recoveries made from the Contractor under various tax heads as well as substandard works. Information should be recorded contract wise.

3.4.10. PW Form 51: Schedule of Monthly Settlement with Treasuries

Information in form 51 is given in 2 parts.

Part – I: All the remittances made by the Division and acknowledged by the treasury is shown.

Part – II: All the cheques drawn by the Division and cleared by the treasury is shown.

As per present working of the PWD, no separate cashbook is maintained at sub division (Assistant Engineer’s Office) level, therefore the concerned items related to sub divisional cashbook mentioned in the present form has become irrelevant. Similarity some other minor corrections are required in the present form.


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3.4.11. PW Form 65: Schedule of Deposit Works

On the existing form there is one column for name of work and name of depositor. This column should be split so that there is a separate column for name of work and a separate column for name of depositor.

3.4.12. Forms 1A, 1B, and 1C: Financial (Expenditure) and Physical Progress Reports

As described in Section 3.2 above, submission and compilation of monthly financial (Expenditure) and Physical Progress Reports is undertaken using forms 1A, 1B and 1C (prescribed by E-in-C PWD). These forms have been simplified for the submission of monthly expenditure and physical progress reports.


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4. PROPOSALS

There are two basic issues which need to be addressed. The first relates to the Works Accounts and the second to the powers to be delegated to the Chief Engineers and Superintending Engineers. These powers relate to sanction of re-appropriation / variations in allocation of funds during the financial year under the same scheme. These issues are covered in the following two Sections.

4.1 WORKS ACCOUNTS

This topic was introduced in Section 2.2 'Works Accounts', in which it was stated that expenditure is incurred or booked on the works / projects through the various sources listed below:

(i) Adjustment of monthly account of the Divisional stock through PW Form 9 (receipt of material and PW Form 10 (issue of material in stock on the works)

Expenditure is not charged to any Works when payment for materials delivered is made to vendors / suppliers / oil companies etc. It is only when the materials are issued to the Works that the expenditure is recorded against the Works in question. Payment for materials delivered and placed 'in stock' is made out of the allotment / CCL or DCL of the Works concerned. However the current system does not record these payments until the allocation of materials to the Works. This gives rise to a false impression of the financial state of the Works since the system does not record actual expenditure when payment is made. The end result is that the accounts reflect less expenditure, while the actual CCL / DCL is utilised and in some cases exhausted.

It is proposed that expenditure should be recorded and charged to the concerned Works / Projects when advance payment for the materials in question is made to the company or agency on the basis of proforma bill. To monitor the adjustment of receipt of material in the stock, an entry is required to be made in a separate register (presently being entered in Miscellaneous Advance Register). Subsequently when the concerned voucher comes and materials recorded in the Measurement Book after receipt of materials from the company or agency for adjustment, the concerned amount should be tallied with the previous payment already recorded and charged to the concerned Head of Accounts of the Works / Project. If there is any difference, the correction of expenditure on the different heads may be done through transfer entry order (T.E.O.)

(ii) Adjustment of imprests for direct payment to labour through Muster Roll or petty payments through hand receipts (PW Form 28) for works carried out departmentally.

Similarly the payment of advance for opening of imprests etc. is done out of allotment / CCL / DCL of the respective Works. However this expenditure is not reflected in the accounts for the Works until and unless the imprests are submitted to the Division office after payment to labourers and the same is adjusted in the Divisional monthly accounts. This process normally takes between one to four months.


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As a result expenditure is recorded against the CCL / DCL but that expenditure is not recorded against the actual Works. Once again this gives rise to a false impression in which the CCL / DCL may be exhausted but the Works themselves have not been completed. To overcome this problem it is proposed that the advance payment should be charged to the concerned head of account at the time of opening of the Imprests or advance payment to the company or agency is made.

To overcome these problems some amendments have been made to the existing forms and new forms proposed. The revised forms are given in Annexure II.

4.2 DELEGATION OF POWER

The authority for sanction of the variation in allocation of funds on different Works / projects during the financial year is centralised and is presently accorded by the Government. This process is very time consuming with the resultant adverse effects on the progress of work. It is proposed that the Superintending Engineer be empowered to accord the sanction re-appropriations / variations (excess demand or surrender) of funds during the financial year amongst the works sanctioned under the same scheme for which he is responsible. Similarly the Zone Chief Engineer should be empowered to accord the sanction of such variations (excess or saving) of demand during the financial year amongst different works of the Circles / Divisions within the Zone. This will expedite the functioning and progress of work.

4.3 FUNDING FOR ROAD MAINTENANCE

The approval of periodical surface renewal on different categories of roads on the identified kilometres in a Division is presently accorded by the Engineer-in-Chief. This is a lengthy and unnecessarily time-consuming process. It is proposed that the authority to accord this approval should be given to the Zone Chief Engineer for the road network for which he is responsible. This would not only facilitate and expedite the preparation of budget, but sanction would be accorded by a Senior Officer who had specific knowledge of the road network for which the budgets had been prepared. Specific forms have been prepared for this purpose and included in Annexure-II.

4.4 INTERNAL FUND TRANSFERRING PROCESS

(1) Details of sanction and fund allocations for works will be communicated to Zone, Circle and Division alongwith a copy of GO. CCL will be issued against these allocations of funds in a specified phased manner (generally quarter wise) by the Finance Controller under the orders of Engineer-in-Chief and HOD. These CCL orders will be issued to Chief / Senior Treasury Officers of the concerned District under intimation to concerned Executive Engineer, Superintending Engineer and Zonal Chief Engineer.

(2) Finance Controller will send the CCL related documents to the concerned Treasury Officer with a copy to Division and Zone concerned as at present and also to Circle and he will send a copy of this to Chief Finance Manager (CFM) as well.


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(3) The Treasury Officer will issue authorisation letter to the concerned branch of State Bank of India authorising him to entertain and encash cheques issued by the DDO (Executive Engineer) to the extent of issued CCL / DCL. A copy of this shall be given to the DDO (Executive Engineer) Chief Finance Manager and Finance Controller also.

(4) The Finance Manager in the Zone and Assistant Finance Manager in the Circle will maintain a division wise, month wise, head wise and project wise compiled account of CCL / DCL issued by Finance Controller / Superintending Engineer.

4.5 PROPOSED FINANCIAL DATA FLOW

Figure No. 1 depicts the flow of data information of the proposed FMS. It also shows the code numbers of the various forms described in this Report.

This data flow shows the flow of budgets (funds) received in the PWD at Headquarter level and its allocation down to the Divisions. The data flow also indicates the expenditure records transmitted from the Divisions upwards through the PWD Circles to the senior managers.

The objective is that the Zones will be the Operational Units with PWD Headquarters acting in a monitoring and auditing capacity.

4.5.1. Proposed Expenditure Data Flow

The Divisional Accounts Officer (DAO) is responsible for preparing all the documents related to monthly expenditure in the Division and for sending this information, with supporting documents, to the Accountant General so as to reach his office before the 10th of the following month.

The Executive Engineer will send the monthly financial (Expenditure) Progress Report scheme wise and work wise, along with the physical progress in the prescribed format to Superintending Engineer in the simplified format given in Annexure II.

The Assistant Finance Manager in the circle will compile these Progress Reports Division wise, Scheme wise and District wise and will forward to the Zone Chief Engineer.

The Finance Manager in the Zone will compile the Abstract of financial (expenditure) progress report District wise, No. of works wise of Ongoing works and Newly sanctioned works during the current financial year and the details of sanctioned cost, expenditure demand and allocation of funds during the financial year both for new construction and widening and strengthening works, in the simplified format given in Annexure II and will send these compiled reports to PWD Head Quarter (Chief Finance Manager).

In the PWD Head Quarter, the Chief Finance Manager will put up this compiled financial progress report of expenditure Zonewise and Districtwise for all the schemes of all the ongoing works and newly sanctioned works during the financial year, against the allotment of funds upto the month to E-in-C and Head of Department for his perusal and monitoring during the Monthly Review Meetings. He will also forward a copy of such compiled progress report to the GoUP for Monthly Review Meetings at Government level.


September 2008 15

Figure No. 1 : Proposed Financial Data Flow

DC

L

DC

L


September 2008 16

5. NETWORK BASED FMS

5.1 OBJECTIVE OF NETWORK BASED FMS

The objective of a networked FMS is to enable accounts related data to be compiled in an effective and efficient manner and for that data to be readily available at PWD Headquarters, Zones, Circles, and Division level as appropriate. The objective is that the financial data can be used as a management tool and aid to decision making. For example:

(1) PWD HQ will receive timely receipts and expenditure accounts in a consolidated format from all field levels. This will enable PWD HQ to monitor the Zones and their effective control and proper and timely use of the allocated budgets.

(2) Field level reports will give both value and quantity of work done. The reports will reveal cases of cost overruns, delays etc and will include performance and variance analysis. The report will give information for monitoring actual expenses against allocation. PWD Zones will thus have information and data on cost effectiveness of the expenditure already incurred and will be able to seek clarification and timely actions from the Divisions and circles concerned. Actions at Zone level will be monitored by PWD Headquarters.

(3) Physical and financial progress reports, actual and estimated costs of on-going projects will be recorded and available at all levels through the FMS. These reports can be used for comparative cost studies on all completed works, showing comparison of actual costs and standard costs whilst highlighting serious discrepancies.

(4) The FMS will be used to determine proper break-down of expenditure on projects throughout the year. It will also highlight cases where the works will be delayed for want of funds.

(5) Performance reports will provide the basis for management action on all projects and help with their evaluation and monitoring. The FMS will enable a detailed study of cases where there are serious discrepancies between estimated cost and actual expenditure. They will also provide the basis of cost estimates for future works.

(6) The FMS will enable the internal audits to be undertaken more effectively because all financial details (cost and expenditures) will be recorded in an approved and appropriate format.

(7) The FMS will facilitate timely flow of accounting data from the PWD to the Accountant General's Office and eliminate its physical submission.

(8) FMS will facilitate the use of standard costing for works carried out by the PWD and establish the means of internal monitoring. The application of standard costs will enhance the estimation and tendering process.

(9) The FMS will include details (financial and physical) of Contractors which will be available throughout the PWD. This will include information regarding work in hand, current liabilities, and value of Works executed.


September 2008 17

6. CONCLUSIONS

The proposals set out in this Report should improve the accounting system currently used in the PWD. In particular the whole system, if properly implemented, will provide PWD Managers at all levels with timely detailed financial information with respect to accounts. This should enable the PWD Managers to make better decisions since they will have access to accurate and up to date account information.

The computerisation of the reforms and modifications suggested in this Report, along with those for the budgetary control process described in Report No.16, will provide the PWD with an effective Financial Management System. This Financial Management System will be networked to all Field Levels within the PWD.


September 2008 18

7. ACTION PLAN 1 The first task is to review the proposed fund and expenditure data flow shown in

Figure No.1 and modify accordingly.

2 The second task is to write or purchase the necessary software to match the above data flow and suitable hardware - computers, etc.

3 Train PWD staff in the use and application of the software.

4 Train senior PWD staff in the use and application of Financial Management Systems.

5 Modify the FMS and update as necessary.

During the meeting of the Focus Group on 1st September 2008 a Concept Report for a Computerised Financial Management System was tabled but not discussed. A copy of this Concept Report is given in Annexure No. 4.


September 2008 19

8. PRESENTATION TO PROJECT STEERING COMMITTEE

UPSRP IDS

Report No. 28: Report on Extension of Networked FMS to All Field Levels

PWD FOCUS GROUP F

Sri R K Garg Chief Engineer (World Bank), ChairmanSri H R Sonkar Finance Controller PWD LucknowSri H R Sonkar Finance Controller, PWD LucknowSri Arvind Kumar Verma SE, World Bank Project Circle, KanpurS i Al k D b i EE PD Sh tiSri Alok Darbari EE, PD ShrawastiSri A K Bindal AE, BDD-11, LucknowS i A h k M ht AE C Di 5 All h b dSri Ashok Mahto AE, C. Div.-5, AllahabadSri Virendra Yati EE IDS CellS i P K S AE IDS C llSri P K Saxena AE IDS CellMr. Alan Stanbury Team Leader, LEA International

UPSRP IDSReport No. 28: Review Report on Extension of Network FMS to all Field Levels

The title of this Report assumes that a Networked FMS is in place in the PWD.in place in the PWD.

This is not the case.

This Report reviews the existing Financial ManagementSystem in PWD It also includes proposals for standardSystem in PWD. It also includes proposals for standardtypes of forms which can be used as the basis of afinancial management systemfinancial management system.

This Report should be studied in conjunction with ReportN 16 R i R I l i f IT B dNo. 16: Review Report on Implementation of IT-BasedBudgeting and Costing System Across PWD withAppropriate Controls and Reporting FunctionsAppropriate Controls and Reporting Functions.


The existing Financial Management System is governed byFinancial Handbooks and PWD Manual of Orders. Thesewere developed in the pre-independence era but have beenmodified from time to timemodified from time to time.

The advent of a computerized financial management systemThe advent of a computerized financial management systemprovides the opportunity to review the existing system, andto make what are considered to be necessary modifications,y ,so that the resulting system provides financial informationthat is of direct use to senior managers in the decisionmaking process.


EXISTING FUND DATA FLOWEXISTING FUND DATA FLOW

1) Funds come from Central and State Governments to theDepartment of Finance, GoUP

2) As per the budget provision made in the GoUP budget) p g p gpassed by State Legislature, the scheme wise fundsare released from Finance Department to the PWD atG t l lGovernment level

3) After the Project is sanctioned, administratively andfinancially, allocation of funds are made by PWD atGovernment level to Engineer-in-Chief, UP PWD.


WORKS ACCOUNTS

The PWD Divisional / Executive Engineer is the Drawing andDisbursing Officer who is authorised to make payment forexecution of Works / projects The Divisional Engineer isexecution of Works / projects. The Divisional Engineer isresponsible for the maintenance of accounts related toexpenditure for development / maintenance of roads and bridgeworks.

He is also required to submit monthly accounts of expenditure onall Works to the Accountant General (AG), and project wisemonthly progress and expenditure details to his superiors.

The monthly accounts, including the expenditure details, arecompiled by the Divisional Accounts Officer using the prescribedformats and submitted to the Accountant General so as to reachformats and submitted to the Accountant General so as to reachhim before the 10th of the following month


ESTABLISHMENT AND OFFICE EXPENSE ACCOUNTS

All Heads of offices prepare and submit establishment related bills to theDrawing and Disbursing Officer (DDO) under their respective sub-heads The DDO signs for same and forwards them to Treasury officerheads. The DDO signs for same and forwards them to Treasury officerfor issue of cheques.

The Treasury officer sends the cheques to the DDO who in turn forwardsThe Treasury officer sends the cheques to the DDO who in turn forwardsthem to the concerned Heads of offices for disbursement. Each officemaintains a subsidiary Cash Book in which entries for all establishmentrelated receipts and payments are maderelated receipts and payments are made.

All offices send respective sub-head wise monthly expenditure records tothe Engineer-in-Chief (Budget Section) through the DDO The monthlythe Engineer-in-Chief (Budget Section) through the DDO. The monthlyaccount of establishment related payments / expenditure in respect ofall the offices under each DDO of various departments is submitted bythe Treasury Officer to the Accountant General U Pthe Treasury Officer to the Accountant General U.P.


AUDIT OF WORKS

1.Routine AuditThe Accountant General conducts an annual audit of expenditureThe Accountant General conducts an annual audit of expenditureincurred on Works by the Divisional Engineer.

2 Revenue Audit2.Revenue AuditThese audits are conducted at random by the AccountantGeneral on selected Divisions.

3.Special AuditThese are conducted on major projects or where complaints ofThese are conducted on major projects, or where complaints ofserious financial irregularity have come to the notice ofGovernment or Accountant General.


PAY ROLL / PAY SLIP

Standardised pay roll forms are used for the preparation of monthlypay bill for disbursement of monthly salary to the employees andofficers of PWD. Income Tax is deducted at source (TDS) inrespect of those employees who come under the category ofincome tax payeeincome tax payee.

GENERAL PROVIDENT FUND

Employees and officers of the PWD contribute towards the GeneralProvident Fund (GPF). A fixed amount is deducted from themonthly salary as contribution to the GPF which is credited toeach employee, who is allotted a specific GPF account numberfor this purpose.for this purpose.


PENSION AND OTHER RETIREMENT BENEFITS

Retirement benefits include:1. Pension1. Gratuity1. Encashment of earned leave1. General Provident Fund1. Commutation of pension1 U it Li k d G I1. Unit Linked Group Insurance

GoUP has conferred the powers to different officers for sanction of the b ti t b fit f diff t l l f ffi d ffi i labove retirement benefits for different level of officers and officials.

Forms for sanction of Pension and other Retirement benefits are prescribed by GoUP / Treasury and are presently being used.p y y p y g


REPORTING SYSTEM

All the operations necessary for preparation of financial reports,monthly accounts, and expenditure statement etc. are at presentcarried out manually Since the whole process involves manycarried out manually. Since the whole process involves manydifferent forms it is proposed that the entire system for maintenanceof accounts and submission of reports is computerised.

Existing forms should be simplified and modified so as to eliminateduplication of information and to enable them to be used as aneffective management tool.

The information which is required to be submitted to higher officersshould be available 'on line'. This will greatly facilitate the flow ofinformation and prevent wastage of resources.


FORMS AND THEIR SUITABILITY

The Executive Engineer is required to prepare a detailed monthlyfinancial and physical progress report of Works, project wise andscheme wise using the prescribed format This is a complex formscheme wise, using the prescribed format. This is a complex formconsisting of some 25 columns or more.

Based on this report the Circle is responsible for completing a formBased on this report the Circle is responsible for completing a formwhich is an amalgamation of the information detailed on formreceived from the Division but for each District within the Circle.

Another form is used to collate the details for the entire Zone basedon the information provided by the Circles.

The forms should be simplified and the frequency of such returnsshould be quarterly and not monthly.


DEFICIENCIES AND MODIFICATIONS TO FORMS

A number of the PW forms need to be modified. Many of theproposed changes are minor in nature.

The objective of the proposed changes is to enable them to provide amore effective and efficient computerised financial managemento e e ec e a d e c e co pu e sed a c a a age esystem.


PROPOSALS

There are two basic issues which need to be addressed The firstThere are two basic issues which need to be addressed. The firstrelates to the Works Accounts.

Payment for materials delivered and placed 'in stock' is made out ofPayment for materials delivered and placed in stock is made out ofthe allotment / CCL or DCL of the Works concerned. However thecurrent system does not record these payments until the allocationf t i l t th W k Thi i i t f l i i fof materials to the Works. This gives rise to a false impression of

the financial state of the Works since the system does not recordactual expenditure when payment is made.p p y

Payment of advance for opening of imprests etc. is done out ofallotment / CCL / DCL of the respective Works. But this expenditureis not reflected in the accounts for the Works until and unless theimprests are submitted to the Division office after payments areadjusted in the Divisional monthly accounts This process normallyadjusted in the Divisional monthly accounts. This process normallytakes between one to four months.


PROPOSALS (continued)

The second of the two basic issues which need to be addressedrelates to the powers to be delegated to the Chief Engineers andSuperintending Engineers.

It is proposed that the Superintending Engineer be empowered toaccord sanction of re-appropriations / variations (excess demand orsurrender) of funds during the financial year amongst the Workssanctioned under the same scheme Similarly the Zone Chiefsanctioned under the same scheme. Similarly the Zone ChiefEngineer should be empowered to accord the sanction of suchvariations (excess or saving) of demand during the financial year

t diff t W k f th Ci l d Di i i ithi thamongst different Works of the Circles and Divisions within theZone. This will expedite the functioning and progress of work.


OBJECTIVE OF NETWORKED BASED FMS

1) PWD HQ will receive timely receipts and expenditure accounts ina consolidated format from all field levels. This will enable PWDHQ t it th Z d th i ff ti t l dHQ to monitor the Zones and their effective control and properand timely use of the allocated budgets.

2) Field level reports will give both value and quantity of work done2) Field level reports will give both value and quantity of work done,revealing cases of cost overruns, delays etc, and will includeperformance and variance analysis.p y

3) Physical and financial progress reports, actual and estimated costs of on-going projects will be recorded and available at all levels through the FMS. These reports can be used for comparative cost

studies on all completed Works, showing comparison of actual costs and standard costs whilst highlighting serious discrepanciesand standard costs whilst highlighting serious discrepancies.


OBJECTIVE OF NETWORKED BASED FMS (continued)

4) The FMS will be used to determine proper break-down ofexpenditure on projects throughout the year. It will also highlight

cases where the Works will be delayed for want of fundscases where the Works will be delayed for want of funds.

5) Performance reports will provide the basis for managementaction on all projects and help with their evaluation andaction on all projects and help with their evaluation andmonitoring. The FMS will enable a detailed study of caseswhere there are serious discrepancies between estimated costand actual expenditure. They will also provide the basis ofcost estimates for future Works.

6) The FMS will enable the internal audits to be undertaken moreeffectively because all financial details (cost and expenditures)will be recorded in an approved and appropriate formatwill be recorded in an approved and appropriate format.


OBJECTIVE OF NETWORKED BASED FMS (continued)

7) The FMS will facilitate timely flow of accounting data from thePWD to the Accountant General's Office and eliminate itsto t e ccou ta t Ge e a s O ce a d e ate tsphysical submission.

8) FMS will facilitate the use of standard costing for Works carried out) gby the PWD and establish the means of internal monitoring. Theapplication of standard costs will enhance the estimation andtendering processtendering process.

9) The FMS will include details (financial and physical) ofContractors which will be available throughout the PWD This willContractors which will be available throughout the PWD. This will

include information regarding work in hand, current liabilities,and value of Works executed.


ACTION PLANACTION PLAN

1) Review the proposed fund and expenditure data flow

2) Write, or purchase, the necessary software to match data flowand suitable hardware - computers, etc.p ,

3) Train PWD staff in the use and application of the software

4) Train senior PWD staff in the use and application of FinancialManagement Systems

5) Modify the FMS and update as necessary

ANNEXURE - I Public Works Accounts Forms Currently in Use


September 2008 1

Sl. No. Name of Form Form

No. Brief Description of Contents written in the Form Suggested Modifications if required

1 2 3 4 5

1 Cash Book 1

All the daily transactions regarding Receipts and Payments of Cash are shown in this prescribed format in the Cash Book maintained in the Division by Cashier on behalf of Executive Engineer.

Reference to cheque / D.D. No. and date should be given on Receipt side. Modified format is given in Annexure II.

2 Imprest Cash Account 2 Form used for Adjustment of the Temporary / Permanent Advance Payments made by the Executive Engineer.

Received amount against Imprest needs to be written. On reverse side voucher number of the Imprest and corresponding amount charged to particular work should be recorded. The modified form is given in Annexure II

3 Treasury Remittance Book 4 This form records all the remittances made to the Treasury by the

Division.

Separate columns for particulars of Remittance and signature of Executive Engineer need to be added and redundant columns deleted. The modified form is given in Annexure II

4 Cash Balance Report 5 This form records all the balances of Permanent Imprests and Temporary Imprests and Cash.

5 Indent for Stores 7 This form records requests for issue of stock items for a particular project.

Minor additions regarding Agreement Number and date as well as Issue Order of Executive Engineer with details are needed. The modified form is given in Annexure II.

6 Register of Stock - Receipts / Issues 8

This Register is maintained in the Store and is used for recording daily transactions (Receipts and Issues) of stock items.

In the column of Names of Articles, Unit also needed to be written. The modified form is given in Annexure II.


September 2008 2



1 2 3 4 5

7 Abstract of Stock Receipts 9

This form records quantity and value Account of Stock acquired in a particular month. At the end of the month it is submitted to the Division by the Assistant Engineer in charge of the Store for adjustment expenditure through stock.

8 Abstract of Stock Issues 10

This form is used to record quantity and value account of stock issued in a particular month. At the end of the month it is submitted to the Division by the A.E. in charge of the Store for adjustment of expenditure through stock.

Additional columns for name of work with 15 digit code and PWD ID code need to be addeded. The modified form is given in Annexure II.

9 Half yearly balance return on Stock 11

This Register, which records both quantity and value account, is maintained at the Store showing all the transactions of receipts and issue of stock on half yearly basis. It is closed at the end of March and September each year.

10 Half yearly Register of Stock 12

This Register, which records both quantity and value account, is maintained at Divisional Office showing all the transactions of receipts and issues of stock on a half yearly basis. It is closed at the end of March and September each year. Profit or loss is also evaluated on the basis of stock issue rates of different items in the store at the time of closing and accordingly issue rate is reviewed and revised if needed.

11 Account of Receipts of Tools and Plant 13

This form, which is used to record quantity account, is maintained at the Store recording all transactions of receipts on a monthly basis.

12 Account of Issues of Tools and Plant 14

This form, which is used to record quantity account, is maintained at the Store recording all transactions of receipts on a monthly basis.


September 2008 3



1 2 3 4 5

13 Register of Tools and Plant 15

This Register, which is a quantity account, is maintained in the Division showing all transactions of receipt and issue on yearly basis. It is closed at the end of September every year.

14

Statement of Receipts, issues and balances of Road. Construction/Maintenance of Roads

16 A

Originally form 16A was used to record of receipts, issues and balances of Tars and Bitumen for path work on roads. Form 16 was prescribed for all other materials for construction/ maintenance of Roads. Presently Form 16 is not used but instead, Form 16A is being used for monthly submission of Road Metal Return (RMR) i.e. receipts, issues and balances of all materials for construction/maintenance and repair of roads including Tars and Bitumen for patch work.

Additional columns for unit of road material and reference of MB No. and page need to be added. The modified form is given in Annexure II.

15 Road Metal Rate Book 17

This form records the lowest analysis of rates based on schedule of rates, at which road metal can be supplied to the different kms of road site throughout the division. This is prepared kilometre wise, road wise.

16 Survey Report of Stores 18 All the items held in the stores which are unserviceable are recorded on this form. These items are then sanctioned by the Competent Authority for sale by Public Auction.

17 Sale Account 19 When the unserviceable items held in the store are sold, a detailed account is prepared using this form which also shows losses (if any).

18 Muster Roll (Modified for Public Works Department)

21 A This form records details of attendance and payment made to labour on a daily basis deployed for some departmental works. It also records the materials used.

19 Register for Unpaid Wages 21 B If some wages are unpaid to the daily labours deployed on the

Muster Roll such unpaid wages are shown in this form.


September 2008 4



1 2 3 4 5

20 Measurement Book 23 All measurements of work done are recorded by the Junior Engineer in this book which is issued by the Division in the name of Junior Engineer who maintains it most carefully.

21 First and Final Bill 24 First and Final Bills are prepared and paid in this format attached with Schedule Docket (as enclosed) and sent to the Accountant General along with the monthly accounts.

22 Running Account Bill 26 All Running Account Bills are prepared and paid in this format attached with Schedule Docket (as enclosed) sent to the Accountant General along with the monthly accounts.

23 Account of Secured Advances 26 A

All secured advances are prepared and paid in this format and sent to the Accountant General along with the monthly accounts. The form records advance payments made by the Divisional Officer on security of materials available at site as recommended by J.E. and A.E. I/C

24 Final Bill 27 B

All Final Bills are prepared and paid using this format and sent to the Accountant General along with the monthly accounts regarding final payments for which running payments have already been made, with Schedule Docket (as enclosed)

25 Hand Receipt 28 If payment is made for any kind of work or supply by a departmental person then a voucher for reimbursement must be submitted using this form.

26 Indenture for Secured Advances 31

This form records the agreement made by a Contractor to certain conditions for payment of the amount of Secured Advances. This is an agreement between the Divisional Officer & the Contractor.


September 2008 5



1 2 3 4 5

27 Works Abstract A 33 Sub Head wise monthly expenditure of different works are shown in this form.

28 Works Abstract B 34 Consolidated monthly expenditure of works are shown in this form.

29 Account of Material issued to Contractors 35 A

This form is used to record materials to be issued by the PWD to a Contractor when such materials are taken from the Division Stores. The records are maintained by the Junior Engineer I/C of the work who is required to submit the Material at Site (MAS) account on at the end of each month to the Division for adjustment.

30 Register of Works A – for works exceeding Rs. 10,000

40 This Register shows month to month expenditure on a project sub-head wise which helps in controlling expenditure against the sanctioned cost / allocated amount during the Financial Year.

Some modifications are proposed to make it more informative and to make it efficient tool for management. The modified form is given in Annexure II.

31 Contractor’s Ledger 43

This Ledger shows the Contractor's account regarding various payments including advances and their recoveries made under various sub-heads. This also depicts details of materials issued from stock and cost recovered from time to time.

This form should be more informative to depict all payments and stocks issued which are recoverable from subsequent payments to the Contractor. It should also include recoveries made from the Contractor under various tax heads as well as sub-standard work. It should also be contract wise. Modified form for contractor’s ledger is given in Annexure II.

32 Completion Statement of Works and Repairs 45

Major item wise the executed quantities vis-à-vis their provisions under sanctioned estimate are submitted after completion of the project. Currently for some schemes only the utilisation certificate is prepared.


September 2008 6



1 2 3 4 5

33 Register of Revenue Realised 46 This is sent to Accountant General along with monthly accounts.

All the revenue realised through book adjustment is shown.

34 47 This is sent to Accountant General along with monthly accounts. All the revenue realised through cash in shown.

35 Register of Rents of Buildings and Lands 49 In this register, rent due and realised is recorded for occupants of

PWD Residential Buildings.

36 Schedule of Monthly Settlement with Treasuries

51

This is sent to Accountant General along with monthly accounts. Part-I - All remittances made by the Division and acknowledged by the Treasury are recorded. Part- II - All cheques drawn by the Division and cleared by the Treasury are recorded.

Some minor corrections are needed in accordance with the present working of the Department because no cash book is maintained at the sub-Divisional level (AEs level). The modified format is given in Annexure II.

37 Register of Cheque / Receipt Books 52 A Cheque Register is maintained in the Division showing cheque

number, amount, name of person / firm to which it was issued etc.

38 Transfer Entry Order 53

This is sent to Accountant General with monthly accounts. All the Transfer Entries (Book Adjustment) regarding Debit and Credit of various Heads for correcting the expenditure on right Head of Accounts are recorded.

39 Transfer Entry Book 54 This form records, on a monthly basis, all the Transfer Entry Orders which are adjusted in the Division office.

40 Register of Divisional Accountant’s Objections 60 In this Register various objections regarding violations of rules and

procedures raised by Divisional Accountants are recorded.

41 Schedule Docket 61 This is sent to Accountant General along with monthly accounts. Details of Vouchers (Vouched / Unvouched), stock and Transfer Entry Order are recorded regarding Sub-Heads of Major Heads.


September 2008 7



1 2 3 4 5

42 Schedule Docket for Percentage Recoveries 62

This is sent to Accountant General along with Monthly Accounts. The Schedule Docket of Centage Charges records the total of Expenditure (+) Centage charges under a particular head.

43 Schedule of Works Expenditure (fair copy) 64

the Accountant General along with the monthly accounts. Details of work wise / project wise expenditure for all projects under various schemes and head of account in progressive form are recorded.

44 Schedule of Deposit Works 65

Details of Deposit Works Expenditure regarding various Deposit works in Progressive form. Sent to the Accountant General along with the monthly accounts.

Separate / additional columns are required for name of work and name of depositor. Additional columns are required for Deposit item number and for Deposit needs. Proposed Revised format is given in Annexure II.

45 Suspense / Deposit Register 67 In this Register various deposits are maintained regarding

Contractors and Works.

46 Schedule of Miscellaneous PWD Advances

70

This form is used to record Credit and Debit of miscellaneous advances on the front side with an Abstract on reverse side. This is sent to the Accountant General along with the monthly accounts.

47 Schedule of Debits to Stock 72/73

This form is used to record Credit and Debit of Stock with cumulative balances on front side (73) and receipt of stock on the reverse side. This is sent to the Accountant General along with the monthly accounts.

48 Stock Account

49 Classified Abstract of Expenditure 74 Consolidated Form of Works Expenditure, Head wise. This is sent

to the Accountant General along with the monthly accounts.


September 2008 8



1 2 3 4 5

50 Schedule of Debits / Credits to Remittances 77

This form is sent to A.G. with Monthly Accounts. Debits Part-i : Total of Debits of Remittances into Treasuries Part-iii : Total of all Exchange Accounts Credits Part-ii : Total of all Public Works cheques

51 Schedule of Deposits 79 Credits and Debits of Deposits in front side and Abstract on reverse side. This is sent to the Accountant General along with the monthly accounts.

52 Data Sheet (Receipt) New Head wise Receipt with 15 Digit Code. This is sent to the Accountant General along with the monthly accounts.

53 Data Sheet (Expenditure) New Head wise Expenditure with 15 Digit Code. This is sent to the Accountant General along with the monthly accounts.

54 Monthly Account 80 Abstract of Receipts and Expenditure under various Head of Accounts. Monthly Accounts are sent to the Accountant General with this form.

55 List of Accounts submitted to the Accountant General

83 It contains list of Accounts forms submitted to the Accountant General along with monthly Account.

56 Register of Interest - Bearing Securities 85

Currently only a simple register is maintained in this regard, showing details of securities provided by Contractors against each contract agreement.


September 2008 9



1 2 3 4 5

57 Register of Measurement Books 92

In this Register, maintained in the Division, the issue and receipt of all Measurement Books in the name of different Junior Engineers, or sometimes Assistant Engineers, in the Division are recorded.

58

Monthly Expenditure statement against the allocated amount during the Current financial year

1A 1B 1C

No standard PWD Form but form 1A, 1B & 1C have been prescribed by the Engineer-in-Chief

The forms currently in use are very complex as they contain 25 to 40 columns. To fill up the requisite information regarding expenditure and physical progress on a monthly basis at Division level and thereafter their compilation in format 1B and 1C at Circle and Zone level is an onerous task. Therefore, a simplified format is suggested to record the monthly expenditure details of works sanctioned under different schemes against the allocated amount of funds during the given financial year. These forms are given in Annexure II.

ANNEXURE - II

List of Forms Proposed to be modified. Modified Forms


September 2008 1

Sl. No. Name of Form Form No.

1. Cash Book PW Form No. 1

2. Imprest Cash Account PW Form No. 2

3. Treasury Remittance Book PW Form No. 4

4. Indent for stores PW Form No. 7

5. Register of stock Receipt / Issues PW Form No. 8

6. Abstract of Stock Issues PW Form No. 10

7. Statement of Receipts, Issues and balances of Road Materials – Construction / Maintenance of Roads

PW Form No. 16A

8. Register of Works PW Form 40 Original format

9. Contractor’s Ledger PW Form 43 Original format

10. Schedule of Monthly Settlement with Treasuries PW Form 51

11. Schedule of Deposit Works PW Form 65

12. Monthly financial (Expenditure) and Physical Progress Reports in prescribed form

Form 1A

Form 1B

Form 1C


September 2008 2

FORM - 1: CASH BOOK (See Chap. VII paragraphs 159 to 165)

Division, Cash Book of …..............................................………… for the month of …….................………….200....

Receipts Payments

Classification of charges Date of

Receipt

Number of voucher or

receipt

From whom received etc.

Cheque / DD No. and

date

Amount

(Rs.) Classification of

receipts Date of

PaymentNumber of Voucher

To whom paid etc.

Cash

(Rs.)

Bank or Treasury

Number of Cheque (with no. of cheque book)

Amount

(Rs.)

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


September 2008 3

FORM - 2: IMPREST CASH ACCOUNT

(See Chapter VII, paragraphs 166 to 172)

Imprest cash book of

Month and Date Voucher No. Transactions Amount received(Rs.)

Amount of each payment (Rs.) Head of account

1 2 3 4 5 6

Total


September 2008 4

FORM 2 - REVERSE SIDE: ABSTRACT OF CHARGES

Voucher No.

Name of work with 15 digit code Total

Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs.

Total


September 2008 5

FORM - 4: TREASURY REMITTANCE BOOK (See Chapter VII, paragraph 158)

Zone:…………………………………… Circle:……………………………………… Division: …………….........................………..

Date of remittance

Particulars of remittances Amount in figures

Rs. Signature and seal of EE Acknowledgement of

Bank From whom received Receipt No. Cheque /DD No. and date

1 2 3 4 5 6


September 2008 6

FORM - 7: INDENT FOR STORES (See Chapter VIII, paragraphs 204 to 206)

Counterfoil

Indent No.

On

Date :

Description Number

or quantity

Head of account

etc.

Name of work (with name of contractor from whom value is recoverable) along with Agreement No. and date

These stores should be delivered /dispatched to by

Indenting Officer (Divisional or Sub-Divisional Officer)

FORM - 7: INDENT FOR STORES Indent

Indent No.

On

Date :

Description Number

or quantity

Head of account

etc.


These stores should be delivered /dispatched to by

Indenting Officer (Sub-Divisional Officer)

Issue order of EE with details

Divisional Officer

Certificate of supply

This indent has (not) been complied with in full (The alterations, which I have attested, have accordingly been made by me).

Delivered /Dispatched to on by

Date 200 Supplying Officer

FORM - 7: INVOICE Invoice of stores supplied

To

By

On indent No. Date :

Issued by the

Description Number

or quantity

Head of account

etc.


Dated 200

* Received Supplying Officer

Dated 200

Receiving officer

*In the case of issues to contractors and private persons this acknowledgement should set forth all the particulars mentioned in paragraph 467 of the Public Works Account Rules.


September 2008 7

FORM - 8: REGISTER OF STOCK RECEIPT / ISSUE (See Chapter VIII paragraph 203, 206, 207 and 208)

Division : ……………………………… Sub-Division : …………………………………………….. Month : …………………………

Date

Reference to recorded measurements (for receipts only) and to indent or order

*Source from which received. To whom issued (with name of work and of contractor to whom chargeable)

Head of account

Nam

es o

f art

icle

s U

nit

* Score out the upper or lower line as required


September 2008 8

FORM - 10: ABSTRACT OF STOCK ISSUES (See Chapter VIII, paragraphs 209 to 211 and 220 to 224)

Division : ……………………………. Sub-Division : ………………………………….. Month : …………………….

Sl. No. Date 15 Digit Code, Name of work with I.D. Code

Head of Account

*On what account issued

(To whom issued including contract no. and date in case of

contractor)

Am

ount

(S

epar

atel

y fo

r eac

h ar

ticle

)

Rs.

Rat

e

Rs.

Abstract of the Month

Value of each receipt of materials

Total Nam

e of

ar

ticle

s (g

roup

ed b

y su

b-he

ads)

Gra

nd T

otal

†

Head of Account (15 digit code)

Name of Work Amount

Qua

ntity

Rs. Rs. Grand Total†

Dated : 200 Signature of Assistant Engineer Incharge Store

Order of the Divisional Officer

Dated initials of Divisional Accountant

* Quoting reference to number cash book voucher or transfer entry, in respect of items brought to account through the cash book or the transfer entry book vide rule 2 to paragraph 209.

+ These totals should agree.


September 2008 9

PW FORM NO. 16 A (See Chap. VIII Paragraphs 235 and 236)

STATEMENT OF RECEIPTS, ISSUES AND BALANCES OF ROAD MATERIAL

Division : ………………………………………………. Sub-Division : ……………………………………… Name of Road : ……………………………….

From km ………………. To km ……………. Length ………….. Name of Estimate : ………………………….…………. Month : …………………………

Sl. No. Km. No. Description of material

Unit Opening balance

Received during month

Total Expended during month

Closing balance

Reference of MB No. and page

Remarks

1 2 3 4 5 6 7 8 9 10 11


September 2008 10

FORM - 40 (A): REGISTER OF WORKS FORM (CONTRACT WISE)

Financial Year : .................. Zone : ...................... Circle : .......................... Division : ................................................ Account Head : ....................................

Name of the Project/Work : .......................... PWD ID :... ............. Contract No. and Date : .............. Contract Value : .................................. Month: ................

(Rs. in Thousands)

Sl. No.

B.O.Q. /E.I. Item

No. Unit

B.O.Q. / E.I. Rate

(Rs.) B.O.Q. / E.I. Qty.

Sanctioned Variation

(Qty.)

Total Qty. to be

executed Cost (Rs.)

Description of Item as per

B.O.Q. and extra item sanctioned

later on

Quantity Paid Amount

Up to previous payment

For this payment

Up to present payment

Up to previous payment

For this payment

Up to present payment

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

Note: Maintained in the Division Office for control of expenditure on the Project.


September 2008 11

FORM - 40 (B): REGISTER OF WORKS (PROJECT WISE)

Financial Year : .................. Zone : ...................... Circle : .......................... Division : ................................................ Account Head : ....................................

Name of the Project/Work : ........................ PWD ID : .......... Sanctioned Cost : .............. Expenditure upto Last F.Y. : ................ Allocation during F.Y. : ............

(Rs. in Thousands)

Sl. No. Item Expenditure During Month April May June Jul Aug Sept Oct Nov Dec Jan Feb Mar Remarks

1 (i) Contract I

1 (ii) Contract II

1 (iii) Contract III

2 (i) Issues of materials from stock

2 (ii) Advance payment for procurement to stock

Direct payment to labour

3 (i) (i) Advances for opening of imprest

3 (ii) (ii) Adjustment of imprest

4 Transfer Entry

5 Month wise total (1 to 4)

6 Total during current financial year

7 Cumulative total up to month from beginning of project

Note : (i) To be generated by Division and sent to Circle, Zone and (ii) Zone will send the extract expenditure project wise to HQ.


September 2008 12

FORM - 43: CONTRACTOR’S LEDGER

Name of Division : ………………………………………………… Circle : …………………………..………………………. Zone : ……………………………………..

Name of work : ……………………………………………………. 15 Digit code : …………………………………………. PWD ID No. : …………………………….

Name of Contractor : …………………………………………….. Contract No. and Date : …………………………………...

Particulars of bill or voucherNet Payments detailed under

recoverable Heads

‡Name of work of account (in red ink) and particulars

or transaction

Gross transactions under recoverable

head Total

value of work or supplies

Recoveries under various taxes or substandard work

Amount withheld temporarily

Net Payment

Date Voucher

No.

Serial number of a

Running Account Bill or Final bill or month of

issue of material

from stock

“Advance Payments” (+)=Debits

(-)= Credits

“Secured Advances” (+)=Debits (-)=Credits

“Other Transactions

” including stock etc.(+)=Debits(-)=Credits

Debits Credits

I.T T.T

(Vat) Royalty

Sub standard

work / TAC

Recovery

Total Part

Security money

Pending test

reports Others Total

Rs. Rs. Rs. Rs. Rs. Rs.

1 2 3 4D* 5E† 6G* 7 8H* 9F* 10A* 11 12 13

This is to be mentioned contract wise

* These letters indicate in respect of each Running Account bill the corresponding entries in Form 26, 26A, 27-A or 27B.

‡ If there are several contracts in connection with a work or account the transactions relating to each should be distinguished preferably by quoting the number and date of agreement or work order.

† This is corresponding to Form 26-A.


September 2008 13

FORM - 51: SCHEDULE OF MONTHLY SETTLEMENT WITH TREASURIES

Part - I

Division : …………………………………….. Month : ……………………….

Name of Treasury : ………………………..

S. No. Items Amount

1. Cumulative Difference brought over as per line 5 of last month’s memo

2. Cash remitted during the month

3. Total

4. Amounts acknowledged by treasuries as per receipt attached

5. Cumulative Difference (line 3 minus 4) as explained below

Analysis of the differences as per line 5

A Received by treasuries to late for incorporation in the accounts of the month

Part II Cheques issued and paid

1. Cumulative Difference as per line-5 of Previous month’s memo

2. Cheque issued during the month

3. Total

4. Cheques cashed as per pass book vide Treasury Officer’s certificates of issues (attached)

5. Difference (detailed on reverse)

Divisional Accounts Officer Executive Engineer


September 2008 14

DETAILS OF DIFFERENCE

Excess / Less Cashed Cheques

Particulars of cheques Amount

Particulars of cheques Amount Particulars of cheques Amount Remark

No. Date No. Date No. Date

Uncashed cheques

Total uncashed Cheques deduct Total of chashed cheques as per last column Net difference

Divisional Accounts Officer Executive Engineer


September 2008 15

FORM - 65: SCHEDULE OF DEPOSIT WORKS

Part I – Account of deposit works affected during the month

Division : ………………………………… Circle : ………………………………………… Zone : ……………………………. Month : …………………. 200

Sl. No.

Deposit Item No.

Detailed classification of estimate

*Name of work Name of

depositor

Deposits

Schedule docket no.

Expenditure Expenditure if any

charged to Miscellaneous P.W.

advances Balance

Amount of Deposit

Remarks (If the

work is completed

say so)

To end of previous

month During month

Total upto date

Total charge of the month

Total up to date Up to date During the

Month

Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs.

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

1. Total for accounts affected by the month’s transactions.

2. Total for accounts not affected by month’s transaction, as per part II.

3. Grand Total


September 2008 16

Part II – Account of deposit works not affected during the month

Sl. No.

Deposit Item No.

Name of work Name of

Depositor

Total deposits up-to-date

Total expenditure up-to-date

Expenditure debited to

Miscellaneous P.W. Advances

up-to-date

Balance Amount of

Deposit

Month in which work

was completed

Steps taken to adjust (1) unexpended balances of completed works and (2) expenditure debited to

Miscellaneous P.W. Advances Rs. Rs. Rs. Rs.

1 2 3 4 5 6 7 8 9 10

Transferred to Part I

Divisional Accountant

ANNEXURE - III

Proposed Monthly Progress Reports


September 2008 1

MONTHLY PROGRESS REPORT: PLAN (CCL) - ROADS MPR - 110/1

Financial Year : ………………………… Scheme : ………………………………… Grant No. : ……………………… Month / Year : ................………………..

Zone ........................................ Circle: ……………………………….. District: …………………………… Division: ........................…………………

15 Digit Code Name of Work

Funding (Rs. Lacs) Expenditure (RS. Lacs) Physical Progress Remarks

Sanctioned Cost

Expenditure up to Last Financial

Year

Sum Remaining

against sanctioned

cost at beginning of

Current Financial

Year

Allocation of Funds during

Current Financial

Year

During month in Current

Financial Year

Up to end of month during

Current Financial

Year

Sanctioned Length (kms)

Length completed up to Last Financial

Year (kms)

Target for completion

during Current

Financial Year (kms)

Target for completion this month

(kms)

Actual Length

completed this month

(kms)

Cumulative since

beginning (kms)

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16

Note:

Generated at Division level for different schemes and sent to Circle for review of monthly progress of works.


September 2008 2

MONTHLY PROGRESS REPORT: PLAN (DCL) - ROADS MPR - 110/2




Funding (Rs Lacs) Expenditure (RS. Lacs) Physical Progress Remarks

Sanctioned Cost


Year

Sum Remaining

against sanctioned


Current Financial

Year


Current Financial

Year


Financial Year


Current Financial

Year



Year (kms)


during Current



(kms)

Actual Length


(kms)

Cumulative since

beginning (kms)

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16

Note:

Generated at Division level for different schemes and sent to Circle for compilation and review of monthly progress of works.


September 2008 3

MONTHLY PROGRESS REPORT: NON PLAN (CCL) - ROADS MPR - 110/3




Funding (Rs. Lacs) Expenditure (Rs. Lacs) Physical Progress Remarks

Sanctioned Cost


Year

Sum Remaining

against sanctioned


Current Financial

Year


Current Financial

Year


Financial Year


Current Financial

Year



Year (kms)


during Current



(kms)

Actual Length


(kms)

Cumulative since

beginning (kms)

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16

Note:

Generated at Division level for different schemes and sent to Circle for compilation and review of monthly progress of works.


September 2008 4


Financial Year : ……………….......…. Grant No. : ………………............……… Month/Year : ………...................................……………

Zone: ……………………………………… Circle: ……………………….…………… (Rs. in Lacs)

Sl. No. Scheme District Division

Details of Sanctioned Works (On-going and

Newly Sanctioned Works)

Completed up to Last Financial Year

Funding Physical Target and Progress during Current Financial Year

No. of works

Total Length (kms)

No. Minor

Bridges

No. of works

Total Length (kms)

No. Minor

Bridges

Sanctioned Amount


Year

Sum Remaining at beginning of

Current Financial Year


Current Financial

Year

Expenditure during Current

Financial Year up to

end of month

Target Length (kms)

Achieved Length at

end of Month (kms)

Target No.

Minor Bridges

Achieved No. Minor Bridges at end of

Month

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19

Note:

This Report to be compiled at Circle level for monthly review and sent to Zone for review in monthly meetings


September 2008 5



Zone: ……………………………………… Circle: ……………………….…………… (Rs. in Lacs)






No. of works

Total Length (kms)

No. Minor

Bridges

No. of works

Total Length (kms)

No. Minor

Bridges

Sanctioned Amount


Year




Current Financial

Year



end of month

Target Length (kms)

Achieved Length at

end of Month (kms)

Target No.

Minor Bridges


Month

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19

Note:



September 2008 6



Zone: ……………………………………… Circle: ……………………….……………






No. of works

Total Length (kms)

No. Minor

Bridges

No. of works

Total Length (kms)

No. Minor

Bridges

Sanctioned Amount


Year




Current Financial

Year



end of month

Target Length (kms)

Achieved Length at

end of Month (kms)

Target No.

Minor Bridges


Month

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19

Note:



September 2008 7



Zone District

Details of Sanctioned Works (On-going and Newly Sanctioned Works)


Funding (Rs. Lacs) Physical Target and Progress during Current Financial Year

No. of works

Total Length (kms)

No. Minor

Bridges

No. of works

Total Length (kms)

No. Minor

Bridges

Sanctioned Amount


Year




Current Financial

Year



end of month

Target Length (kms)

Achieved Length at

end of Month (kms)

Target No. Minor Bridges


Month

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18

Note:

On the basis of Scheme-wise Reports received from Circles this form to be compiled at Zone level and submitted to PWD HQ for monitoring purposes.


September 2008 8



Zone District




No. of works

Total Length (kms)

No. Minor

Bridges

No. of works

Total Length (kms)

No. Minor

Bridges

Sanctioned Amount


Year




Current Financial

Year



end of month

Target Length (kms)

Achieved Length at

end of Month (kms)



Month

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18

Note:



September 2008 9



Zone District




No. of works

Total Length (kms)

No. Minor

Bridges

No. of works

Total Length (kms)

No. Minor

Bridges

Sanctioned Amount


Year




Current Financial

Year



end of month

Target Length (kms)

Achieved Length at

end of Month (kms)



Month

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18

Note:



September 2008 10

MONTHLY PROGRESS REPORT: PLAN (CCL) - STRUCTURES MPR – 140/1

Financial Year : ………………………………………… Scheme : ………………………………… Grant No.:…………..........…… Month/Year : ………........…..

Zone: ……………………………………………….. Circle: …………………………………… District: ……………………………… Division: ................................

S. No.


Funding (Rs Lacs) Expenditure (Rs. Lacs) Physical Progress

Sanctioned Cost

Expenditure up to last

financial year

Sum Remaining

against sanctioned



Allocation of funds during


During Month in Current

Financial Year



Bridge Works (%)) Approach Works (metres)

Target for the Current

Financial Year

Achievement up to month

during Current

Financial Year

Cumulative achievement

since beginning

Target for the

Current Financial

Year


during Current

Financial Year


since beginning

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

Note:

Generated at Division level and sent to Circle for compilation and review of monthly progress of works.


September 2008 11

MONTHLY PROGRESS REPORT: PLAN (DCL) - STRUCTURES MPR – 140/2



S. No.



Sanctioned Cost


financial year

Sum Remaining

against sanctioned






Financial Year





Financial Year


during Current

Financial Year


since beginning

Target for the

Current Financial

Year


during Current

Financial Year


since beginning

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

Note:



September 2008 12

MONTHLY PROGRESS REPORT: NON PLAN (CCL) - STRUCTURES MPR – 140/3



S. No.



Sanctioned Cost


financial year

Sum Remaining

against sanctioned






Financial Year





Financial Year


during Current

Financial Year


since beginning

Target for the

Current Financial

Year


during Current

Financial Year


since beginning

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

Note:



September 2008 13


Financial Year : ………………………………………… Grant No.:…………..........…… Month/Year : ………........…..

Zone: ……………………………………………….. Circle: ……………………………………

S. No. Scheme

District Division


Sanctioned Cost


financial year

Sum Remaining

against sanctioned




Current Financial

Year


Financial Year


Current Financial

Year

Bridge Works (No.) Approach Works (No.)

Target for

the Current Financial

Year


during Current

Financial Year


since beginning

Target for the

Current Financial

Year


during Current

Financial Year


since beginning

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16

Note:



September 2008 14



Zone: ……………………………………………….. Circle: ……………………………………

S. No. Scheme

District Division


Sanctioned Cost


financial year

Sum Remaining

against sanctioned




Current Financial

Year


Financial Year


Current Financial

Year


Target for


Year


during Current

Financial Year


since beginning

Target for the

Current Financial

Year


during Current

Financial Year


since beginning

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16

Note:



September 2008 15



Zone: ……………………………………………….. Circle: ……………………………………

S. No. Scheme

District Division


Sanctioned Cost


financial year

Sum Remaining

against sanctioned




Current Financial

Year


Financial Year


Current Financial

Year


Target for


Year


during Current

Financial Year


since beginning

Target for the

Current Financial

Year


during Current

Financial Year


since beginning

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16

Note:



September 2008 16



S. No. Zone

District


Sanctioned Cost


financial year

Sum Remaining

against sanctioned






Financial Year




Target for


Year


during Current

Financial Year


since beginning

Target for the

Current Financial

Year


during Current

Financial Year


since beginning

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

Note:



September 2008 17



S. No. Zone

District


Sanctioned Cost


financial year

Sum Remaining

against sanctioned






Financial Year




Target for


Year


during Current

Financial Year


since beginning

Target for the

Current Financial

Year


during Current

Financial Year


since beginning

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

Note:



September 2008 18


Financial Year: ………………………………………… Grant No.: …………..........…… Month/Year: ………........…..

S. No. Zone

District


Sanctioned Cost


financial year

Sum Remaining

against sanctioned






Financial Year




Target for


Year


during Current

Financial Year


since beginning

Target for the

Current Financial

Year


during Current

Financial Year


since beginning

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

Note:



September 2008 19

MONTHLY PROGRESS REPORT MAINTENANCE CORE ROADS (SHs, MDRs, ODRs) NON PLAN MPR – 170/1

Financial Year: ………………….……… Grant No.: ............……….....……...… Month/Year: ………….........………….

Zone: ……………………………………. Circle: ………………………………….. District: ……………………….......…… Division: .................................................

S. N

o.

15 D

igit

Cod

e

Routine Maintenance Periodic Maintenance Special Repair / Rehabilitation

Tota

l allo

catio

n of

fund

s fo

r all

type

s of

mai

nten

ance

of c

ore

road

s du

ring

curr

ent f

inan

cial

yea

r

Tota

l Exp

endi

ture

dur

ing

Cur

rent

Fi

nanc

ial Y

ear

Physical Progress up to month

during Current Financial Year

Total Length of Roads in the Division

(kms)

Allo

cate

d Fu

nds

Rs.

Lac

s

Tota

l Exp

endi

ture

at e

nd o

f m

onth

in C

urre

nt F

inan

cial

Yea

r (R

s. L

acs)

Total Length approved for Periodic Maintenance

(km) (Renewal)

Allo

cate

d Fu

nds

Rs.

Lac

s

Tota

l Exp

endi

ture

at e

nd o

f m

onth

in C

urre

nt F

inan

cial

Yea

r (R

s. L

acs)

Total length approved for Special Repair/ Rehabilitation

(Kms)

Allo

cate

d Fu

nds

Rs.

Lac

s

Tota

l Exp

endi

ture

at e

nd o

f m

onth

in C

urre

nt F

inan

cial

Yea

r (R

s. L

acs)

SH MDR ODR Total SH MDR ODR Total Target SH MDR ODR Total

Target

Perio

dic

Mai

nten

ance

(R

enew

al e

tc) (

kms)

Spec

ial R

epai

r /

Reh

abili

tatio

n (k

ms)

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24

Note:

Generated at Division Level and to be sent to Circle for review of Monthly Progress of maintenance of Roads


September 2008 20


Financial Year: ……………………………… Grant No.: ............……………… Month/Year: ……...……………….

Zone: …………………………………….. Circle: ………………………………….. District: ………………….…………

S. N

o.

Dis

tric

t

Div

isio

n


Tota

l allo

catio

n of

fund

s fo

r all

type

s of

mai

nten

ance

of c

ore

road

s du

ring

curr

ent f

inan

cial

yea

r

Tota

l Exp

endi

ture

dur

ing

Cur

rent

Fi

nanc

ial Y

ear

Physical Progress up to month during



(kms)

Allo

cate

d Fu

nds

Rs.

Lac

s

Tota

l Exp

endi

ture

at e

nd o

f m

onth

in C

urre

nt F

inan

cial

Yea

r (R

s. L

acs)


(km) (Renewal)

Allo

cate

d Fu

nds

Rs.

Lac

s

Tota

l Exp

endi

ture

at e

nd o

f m

onth

in C

urre

nt F

inan

cial

Yea

r (R

s. L

acs)


(Kms)

Allo

cate

d Fu

nds

Rs.

Lac

s

Tota

l Exp

endi

ture

at e

nd o

f m

onth

in C

urre

nt F

inan

cial

Yea

r (R

s. L

acs)


Target

Perio

dic

Mai

nten

ance

(R

enew

al e

tc) (

kms)

Spec

ial R

epai

r /

Reh

abili

tatio

n (k

ms)

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

Note:

Generated at Circle Level and to be sent to Zone for review of Monthly Progress of maintenance of Roads


September 2008 21


Financial Year: ……………………………… Grant No.: ............……………… Month/Year: …………………….

S. N

o.

Zone

Dis

tric

t


Tota

l allo

catio

n of

fund

s fo

r all

type

s of

mai

nten

ance

of c

ore

road

s du

ring

curr

ent f

inan

cial

yea

r

Tota

l Exp

endi

ture

dur

ing

Cur

rent

Fi

nanc

ial Y

ear

Physical Progress up to month during



(kms)

Allo

cate

d Fu

nds

Rs.

Lac

s

Tota

l Exp

endi

ture

at e

nd o

f m

onth

in C

urre

nt F

inan

cial

Yea

r (R

s. L

acs)


(km) (Renewal)

Allo

cate

d Fu

nds

Rs.

Lac

s

Tota

l Exp

endi

ture

at e

nd o

f m

onth

in C

urre

nt F

inan

cial

Yea

r (R

s. L

acs)


(Kms)

Allo

cate

d Fu

nds

Rs.

Lac

s

Tota

l Exp

endi

ture

at e

nd o

f m

onth

in C

urre

nt F

inan

cial

Yea

r (R

s. L

acs)


Target

Perio

dic

Mai

nten

ance

(R

enew

al e

tc) (

kms)

Spec

ial R

epai

r /

Reh

abili

tatio

n (k

ms)

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

Note:

Generated at Zone Level and to be sent to PWD HQ for review of Monthly Progress of maintenance of roads


September 2008 22

MONTHLY PROGRESS REPORT FOR MAINTENANCE OF NON CORE ROADS (VILLAGE ROADS) NON PLAN MPR – 180/1

Financial Year : ……………………………… Grant No. :……………........…………. Month/Year : ……………….......…….

Zone: …………………………………....….. Circle: ……………………………..….. District: ……………………….....…… Division: ....................................

S. No. 15 Digit Code

Routine Maintenance Periodic Maintenance Special Repair/ Rehabilitation Total Allocation of funds for all Repairs and Maintenance

of village roads during


Rs. Lacs

Total Expenditure

during Current

Financial Year

Rs. Lacs

Physical Progress up to month during Current

Financial Year

Total length of village

Roads in Division

(km)

Allocation of funds for Routine

Maintenance during

financial year Rs. Lacs

Expenditure up to end of

month during Current

Financial Year

Rs. Lacs

Total Length approved for

Periodic Maintenance (Renewal ) in

Km (Target)

Allocation of funds for Periodic

Maintenance during Current

Financial YearRs. Lacs

Expenditure Up to end of




Special Repair / Rehabilitation

kms (Target)

Allocation of Funds for

Special repair/ Rehabilitation during Current Financial Year

Rs. Lacs




Periodic Maintenance

(Renewal) (kms)

Special Repair /

Rehabili-tation (kms)

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

Note:

Generated at Division Level and sent to the Circle for review of Monthly Progress of maintenance of Roads


September 2008 23


Financial Year : ……………………………… Grant No. :……………........…………. Month/Year: ……………….......…….

Zone: …………………………………….. Circle: ……………………………..….. District: ……………………….....……

S. No. District Division


of Village Roads during


Rs. Lacs

Total Expenditure

during Current

Financial Year

Rs. Lacs


Financial Year


Roads in Division

(km)


Maintenance during




Financial Year

Rs. Lacs

Total Length approved

for Periodic Maintenance

(Renewal) Kms

(Target)


Maintenance Current






Special Repair /

Rehabili-tation kms

(Target)



Rs. Lacs





(Renewal) (kms)

Special Repair / Rehabili-

tation (kms)

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16

Note:

Generated at Circle Level and sent to Zone for review of Monthly Progress for Maintenance of Roads


September 2008 24


Financial Year : ……………………………… Grant No. :……………........…………. Month/Year: ……………….......…….

S. No. Zone District


of Village Roads during


Rs. Lacs

Total Expenditure

during Current

Financial Year

Rs. Lacs


Financial Year


Roads in Division

(km)


Maintenance during




Financial Year

Rs. Lacs

Total Length approved

for Periodic Maintenance

(Renewal) Kms

(Target)


Maintenance Current






Special Repair /

Rehabili-tation kms

(Target)



Rs. Lacs





(Renewal) (kms)

Special Repair / Rehabili-

tation (kms)

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16

Note:

Generated at Zone Level and submitted to PWD HQ for Review and Monitoring of Monthly Progress for Maintenance of Roads


September 2008 25

MONTHLY PROGRESS REPORT FOR MAINTENANCE OF STRUCTURES MPR – 190/1 ON CORE ROADS (SHs, MDRs, ODRs) NON PLAN

Financial Year: ………………………… Grant No.: …………………..……... Month/Year: …………………….

Zone: …………………………………….. Circle: ………………………………….. District: ..................................................... Division: ....................................


Number of Structures on Routine Maintenance Special Repair/ Rehabilitation

Total Allocation of funds for

Routine Maintenance and Special Repair / Rehabilitation

work (Rs. Lacs)

Total Expenditure on

Routine Maintenance of Structure and

Special Repair / Rehabilitation up to end of month during Current Financial Year

(Rs. Lacs)

SHs MDRs ODRs Total



(Rs. Lacs)

Expenditure up toend of month


(Rs. Lacs)

No. of structures approved

for Special Repair

No. of structures on which

works completed

up to month

Allocation of funds During


(Rs. Lacs)

Expenditure up to end of month during Current Financial Year

(Rs. Lacs)

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

Note:

Generated at Division Level and sent to Circle for review of Monthly Progress of maintenance of Structure on Core Roads (SHs, MDRs & ODRs).


September 2008 26



Zone: …………………………………….. Circle: …………………………………..

S. No. District Division

Number of Structures on Routine Maintenance Special Repair/ Rehabilitation Total Allocation of funds for

Routine Maintenance and Special

Repair / Rehabilitation

work (Rs. Lacs)

Total Expenditure on Routine

Maintenance of Structure and


(Rs. Lacs)

SHs MDRs ODRs Total



(Rs. Lacs)


(Rs. Lacs)


for Special Repair


works completed

up to month



(Rs. Lacs)


(Rs. Lacs)

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

Note:

Generated at Circle Level and sent to Zone for review of Monthly Progress of maintenance of Structure on Core Roads (SHs, MDRs & ODRs).


September 2008 27




Number of Structures on Routine Maintenance Special Repair/ Rehabilitation Total Allocation of funds for

Routine Maintenance and Special

Repair / Rehabilitation

work (Rs. Lacs)


Maintenance of Structure and


(Rs. Lacs)

SHs MDRs ODRs Total



(Rs. Lacs)


(Rs. Lacs)


for Special Repair


works completed

up to month



(Rs. Lacs)


(Rs. Lacs)

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

Note:

Generated at Zone Level and sent to PWD HQ for review of Monthly Progress of maintenance of Structure on Core Roads (SHs, MDRs & ODRs).


September 2008 28

MONTHLY PROGRESS REPORT FOR MAINTENANCE OF STRUCTURES MPR – 200/1 ON NON CORE ROADS (VILLAGE ROADS) NON PLAN

Financial Year: ……………………………… Scheme: ……………………………..…. Grant No.:…...………………....……. Month/Year: …………………….

Division: …………………………………….. Circle: ………………………………….. District : ………………………....…… Division: ....................................


Number of Structures on village

roads

Routine Maintenance Special Repair / Rehabilitation Total Allocation of funds for Routine Maintenance and Special Repair /

Rehabilitation works during Current Financial Year

(Rs. Lacs)


Maintenance and Special Repair up to

end of Month (Rs. Lacs)

Allocation of funds during the Financial

Year (Rs. Lacs)

Expenditure up to end of month during


(Rs. Lacs)


for Special Repair


work completed up to end of month

Allocation of funds during Current Financial Year

(Rs. Lacs)

Expenditure up to end of month during


(Rs. Lacs)

1 2 3 4 5 6 7 8 9 10 11

Note:

Generated at Division Level and sent to Circle for review of Monthly Progress for Maintenance of Structures on Village Roads


September 2008 29


Financial Year: ……………………………… Grant No.:…...………………....……. Month/Year: …………………….

Zone: …………………………………….. Circle: …………………………………..

S. No. Scheme District Division


roads


Rehabilitation worksduring Current Financial Year

(Rs. Lacs)


Maintenance and Special Repair

up to end of Month

(Rs. Lacs)

Allocation of funds during the Financial Year

(Rs. Lacs)

Expenditure up to end of month


(Rs. Lacs)


for Special Repair





(Rs. Lacs)



(Rs. Lacs)

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

Note:

Generated at Circle Level and sent to Zone for review of Monthly Progress for Maintenance of Structures on Village Roads


September 2008 30


Financial Year: ……………………………… Grant No.:…...………………....……. Month/Year: …………………….



roads


Rehabilitation worksduring Current Financial Year

(Rs. Lacs)

Total Expenditure on

Routine Maintenance and

Special Repair up to end of

Month (Rs. Lacs)

Allocation of funds during the Financial Year

(Rs. Lacs)



(Rs. Lacs)


for Special Repair





(Rs. Lacs)



(Rs. Lacs)

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

Note:

Generated at Zone Level and submitted to PWD HQ for review of Monthly Progress for Maintenance of Structures on Village Roads

ANNEXURE - IV

Concept Report: Computerised Financial Management System

Documents

UTTAR PRADESH STATE ROADS PROJECT Under IBRD Loan No. …uppwd.gov.in/reports/Report-No.-28-(Final).pdf · UTTAR PRADESH STATE ROADS PROJECT Under IBRD Loan No. 4684-IN ... report