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ANNEXURE – A

INSTRUCTIONS FOR THE CONDUCT OF POST CHECK

Procedure for adjustment of National Highways expenditure incurred by State Public Works Divisions has been prescribed in consultation with the Comptroller and Auditor General of India vide enclosure to C & A G’s letter No.402-AG/192-71 dated 19.3.77. Para 4 of these instructions prescribe the form of accounts in which the monthly account of transactions relating to the National Highways are to be received from the State Accountants General. These are :-

(a) Form 62 - Schedule docket of percentage recoveries.

(b) Form 64 - Schedule of works expenditure accompanied by

schedule dockets and vouchers as provided in para

22.4.17 of CPWA Code.

© Form 74 - Classified abstract of expenditure separately for :-

3054 - Roads and Bridges

and

"5054" - Capital outlay on Roads and Bridges.

  1. On receipt of monthly statements of Receipts and Expenditure on National Highways from the Accountant General, the Pay & Accounts Officer (NH), of the office of the Controller of Accounts, Ministry of Shipping and Transport will reimburse the expenditure to the Accountant General concerned by Cheque/Demand Draft after exercising the following preliminary checks :-
  1. The Accounts/list of documents are signed by the Divisional Officers.
  2. The several schedule dockets, vouchers received with the monthly accounts are in all respects properly prepared.
  3. The totals have been correctly worked and tallied.
  4. The figures shown in the accompanying schedules have been incorporated correctly in the monthly accounts after checking the totals of the schedules.
  5. In case in which figures of one Schedule work into another schedule, the two are reconciled with each other.
  1. The following paras prescribe the scope and manner for the conduct of post check to be exercised by the PAO(NH) before the expenditure is finally admitted.

    2.   

  2. REGISTERS
  1. Expenditure Control Register for Capital Works :-

This register will be maintained separately in Annexure "I" to this Circular for the

following three categories of work :-

  1. Continuing works casting Rs.5 lakhs each and above.
  2. New works casting Rs.25 lakhs and above.
  3. Works casting less than Rs.5 lakhs each in respect of continuing works and less than Rs.25 lakhs each for new work which lump sum provision is made.

Separate register would be maintained for each State and separate foils would be allotted for each Division executing the National Highways Works in that State. An Abstract will be maintained at the end of the each Register for consolidating the expenditure incurred monthly in that State. In this connection the instructions issued in para 5.1 of the procedure for adjustment of National Highways expenditure may be borne in mind. The expenditure worked out in this Register for each month should agree with the figures shown in Form 64 – Schedule of Works expenditure received from the State Accountant General concerned.

(b) Sanctions to contracts :- A register captions sanctions to contracts (Annexure "II") will be maintained State-wise. In this register, only sanctions relating to contracts exceeding Rs.5 lakhs or more for works, Supplies etc. as are communicated by Authorities higher than Divisional Officers would be recorded. All the important terms and conditions of contracts will be entered briefly for conducting post-check in the Col. meant for the purpose. In cases where these particulars can not be noted satisfactory in the Register, the checks are to be exercised with reference to the original orders of the sanctioning authority. In such cases it would suffies to give reference to the particulars i.e. of the files in which the sanctions have been filed. This file which is in the nature of a guard file should be preserved carefully.

(c) Register of orders of special recoveries :

The register as in Annexure ‘III’ shall be maintained separately for each State. This register is intended to facilitate a watch over special recoveries of all kinds which may be ordered by competent authorities or promised by the Divisional Officers either based an Audit objection, inquiry or otherwise.

 

 (d) Register of revenue works :-

A simple register in Annexure ‘IV’ will be maintained for each State separately.

This register is intended to watch the flow of expenditure in the Revenue Budget of the National Highways which deals only with the repairs and maintenance of National Highways. In this connection, attention is invited to para 5(ii) of the procedure for adjustment of expenditure referred to above :-

  1. Payment register :-

This register shall be maintained in Annexure ‘V’ and is intended to watch :

  1. Progress of expenditure both under revenue and capital heads of accounts vis-a-vis the allotments made to each State and
  2. Against the receipt of claims from the respective Accountants General and payments made there against. In this register separate folies may be allotted for each month to record the claims received and amount reimbursed. While conducting the preliminary checks on the monthly statements of accounts received from the Accountants General, it may become necessary to withhold certain payments. The amount so withheld under the Revenue and Capital Head of accounts would be entered distinctly in this register.
  1. Register for settlement of amount withheld :-

This register would maintained in Annexure ‘VI’. Detailed reasons for withholding the claims would be communicated to the Accountants General but these will be noted briefly in this register. As and when clarifications are received from the Accountants General/Divisional Officers, the withheld amount would also be released for payment through this register. At the close of the financial year, an abstract of this register containing month-wise details of the amounts withheld but remaining unpaid due to non-receipt of Supporting documents etc. would also be sent to the Accountants General concerned, so as to enable the latter to reconcile the same with the amounts outstanding in his books under the Head ‘PAO Suspense’ and to see that all the claims sent have been duly received by the PAO(NH) and none is lost in transit or otherwise missed for purpose of making reimbursement.

5. Check of schedules :-

  1. Form 64 (PWA Form 27) – Schedule of works expenditure :-

 

The expenditure of the month relating to each work should be checked :- 

    1. In respect of the works expenditure, with a net charges as shown in the relevant schedule docket form PWA 24 and
    2. In respect of percentage charges, if such charges are recoverable under the rules, with the figures shown in the schedule docket-Form PWA 24 and then posted in the respective Expenditure Control Register wherever necessary.

In respect of works for which expenditure Control Register is maintained, it should be seen that the progressive figures as worked out in the register agree with the progressive expenditure shown in the Schedule. It should be seen that the progressive total against an individual work does not exceed the amount of sanctioned detailed estimate as noted in this register. It should also be seen that the progressive expenditure incurred in a particular year does not exceed the allotment for the work for that year. On completion of the work, a note to this effect should be kept in the ‘Remarks’ col. Of the Register.

In case of works not included in the Expenditure Control Register, the figures of total progressive expenditure shown in the relevant col. Of the Schedule of works expenditure should be test checked with reference to the Schedule of Works of the month in which the expenditure on the works last appeared.

 

Schedule Dockets :-

Schedule dockets in Form PWA-24 are to be examined to see that :-

  1. except in respect of un-vouched charges (vide Article 232 of Account Code, Vol. III), there is a voucher complete and in due form in support of every charge.
  2. That necessary particulars of every cash refund are given and these do not indicate any financial irregularities.
  3. That all Credit entries i.e. all transfer entries are counter balanced by one or more items of charge in other Schedule Dockets or Schedules.
  4. That the net charge of the month is collected arithmetically and agree with the corresponding entry in the Schedule of works expenditure.
  5. That each docket bears the initials of Divisional Accountants.
  6. That the amounts in the Schedule Dockets tally with the amount of vouchers accompanying them.
  7. That the name of work noted in the docket agrees with the name given on the vouchers and schedules of works expenditure.
  8. Head of A/c is properly noted on the docket.

 

 Check of vouchers :-

Check to be applied on vouchers selected for post check.

During post-check, it should be noted that the vouchers which fulfil the essential requirements may be accepted even though they may not have been drawn up strictly in the forms prescribed.

 

General :-

  1. they are properly filled up in the prescribed form and written up in the ink duly receipted by the payees, are in original that vernacular signatures are transliterated and the amount acknowledged by payee is written both in figures and words, the details work upto the totals and the totals are in words as well as in figures arithmetical accuracy of the vouchers should be checked.
  2. The full name of the work as given in the estimate or the name of competent part of it if separate account are kept for several component parts is given on the vouchers.
  3. The name of the contractor and reference to the agreement or work order or supply order are given and the number and page of the measurement book and the date on which the measurements were recorded are indicated in the space provided for the purpose.
  4. The head of account to which the charges admitted on the voucher are debitable or to which the deductions or other credits shown in the vouchers are creditable are clearly indicated; in respect of charges to personal account of contractors, it should be ensured that indication to this effect is distinctly given.
  5. The expenditure covered by the vouchers has been incurred by an officers competent to incur it.
  6. The expenditure covered by the voucher has received the sanction either special or general of the authority competent to sanction it.
  7. The charges which are of the nature of recoverable payments and the names of contractors or others from whom recoverable are clearly indicated.
  8. No expenditure is incurred by the Central Govt. on any of the highways situated in State Areas, which have not been declared under the Act to be a National Highways.
  9. The vouchers bear a pay order duly signed by the responsible disbursing officer.
  10. They are stamped as ‘paid’
  11. They are marked ‘original’ in a conspicuous place.
  12. They are current and specific claims and that the periods to which the payments relate and the allocation of the charge are clearly shown upon the vouchers.
  13. Payment on account of compensation for land acquired is supported by a receipt in the forms prescribed in appendices of CTR Vol.II
  14. They are signed by the officers responsible for the accuracy and propriety of expenditure in all necessary places; no payment is made on a voucher or order signed with a rubber stamp.
  15. The expenditure does not involve a breach of any of standards of financial propriety; any loss/defalcation noticed during the course of post check should be suitably recorded in the Register of Defalcations/Losses.
  16. Payment has in fact been made and has been made to the proper person and that it has been so acknowledged and recorded that a second claim against Government on the same account is impossible.
  17. There are no erasures and that any alteration in the totals are attested by the officer concerned as many times as they are made.
  18. Stamps are affixed on vouchers for sums in excess of Rs.500/- and are punched/crossed.
  19. Every voucher bears the dated initials of the Divisional Accountant in token of his preliminary check.
  20. The signature of the payee is sitnessed when made by a seal or by a mark and also in all cases, when he is not well known and is paid in cash.
  21. The vouchers are accompanied by the statements of recoveries towards cost of materials issued by the department or for hire charges for tools and plants etc.
  22. In the case of vouchers containing charges allocated to several works which are attached to any one schedule docket cross reference is given to the other schedule dockets of works to which the charges have been allocated.
  23. The rates, paid in respect of payments to contractors agree with the contract agreement sanctioned by authorities higher than the Divisional Officer and copies of which have been received in the office of the P.A.O. and that there are no unauthorised deviations from the rates of payments and other relevant conditions of the agreement.

NOTE : In respect of payments to contractors on contracts sanctioned by the Divisional or Sub-Divisional Officers, the rates should be checked with schedule of rates wherever schedule of rates is prescribed and where there is clear indication that the rates are at par with or at a percentage above or below the schedule of rates.

 

Checks to be applied on vouchers not selected for post-check.

  1. the vouchers are generally in order and signed by the officer making payments.
  2. The vouchers contain stamped acknowledgement of the payees where necessary under the rules.
  3. The Running Account Bills of the Contractors are checked with reference to previous payments.
  4. In respect of contracts for which a Register captioned ‘Sanction to Contracts’ is maintained under Para 4-B above, payment is noted in the said Register giving reference to voucher number and schedule docket number and
  5. Classification recorded on the bills is checked in full and completed where necessary.
  6. The JAO and the Accounts Officer should examine generally such bills not selected for post-check in order to see that there is nothing irregular in the face of it.
  1. Check of running account bills of Contractors’ including check of final

payment thereof :-

In the case of check of running account bill, in addition to the checks mentioned above, it should be seen that the no. and date of the immediately preceding bill are noted by the Division. The correctness of this entry should be verified by the Jr. Acctt. and in token of this check, he should give a cross reference :-

  1. In the bills under check to the docket in which the previous running bills was received.
  2. In the previous bills to the voucher no. and Schedule Docket with which the next Running Account Bill has been received.

NOTE: This linking of the subsequent running account bill with the previous one should be done cent per cent irrespective of the fact whether the voucher is selected for post-check or not.

If the check of certain vouchers could not be completed in this respect on account of non-receipt of the same from the Division of for want of correct reference to the previous payment, suitable note should be made in the post check Certificates to be recorded for the month in the post check register.

In token of checking the vouchers against contracts/agreements, the Jr. Accountant should quote in red ink reference to the corresponding item no. of the relevant agreements/contract and the quantity provided. Any large variations in the quantities provided for and that actually executed should be enquired into especially where the rates quoted by the Contractors are abnormally high/low with reference to the estimated rates.

  1. In respect of the final payments on running account bills, it should be ensured that :-
  1. The appropriate form of final payment bill has been used.
  2. The Certificates about completion of work as per specifications, site clearance etc. have been recorded and signed by the responsible officer and
  3. The payee has, while acknowledging payment; added in his own handwriting, words to the effect that he has received payments in full and final settlement of all his claims against the particular contract vide para 10.2.20(b) of CPWA Code.
  1. Additional points to be seen in respect of Payments to Contractors :-
  1. In the case of any additional payment for a work for which a consolidated rate had been agreed upon enquiry should be made to ensure that the change is valid and that there are not financial irregularities.
  2. Sanction to extra items received are examined very closely in relation to the contract to ensure that these were really beyond the scope of the contracts.
  3. In case of payments for dismantling old work or for renewals and replacements a certificate to the effect that the serviceable materials have been accounted for, is recorded on the voucher.
  4. The work is completed within the stipulated period and wherever this is not so, necessary extension has been sanctioned by the competent authority or suitable action as per the clauses of the agreement taken against the contractor for delay in completion.
  5. Generally the rules regarding the financial aids to contractors, issue of material and making advance payment etc. as laid down in CPWA code are strictly followed.
  6. In case of Lump-sum contracts provisions of chapter II of CPWA code have been fully observed.
  7. The value of work done or supplies made does not exceed the limit upto which Divisional Officer is authoritsed to accept a tender for a contract.
  8. In respect of materials issued to contractors and recovery therefor, there are no deviations from the contractual conditions and if the recovery made in running bills is for quantities less than these actually issued, it should be seen that the requisite certificate to the effect that the balance materials are lying at site or used in work not measured and paid for is recorded on the statement.
  9. The quantities of material for which recoveries have been effected compares favourably with reference to the theoretical consumption and for any deviations beyond the permissible limits it should be verified that necessary recovery on this account is made under the terms of the contracts, and
  10. That the recovery on account of security deposits has properly been made from the contractors in accordance with the general terms of the contract.
  1. Check of payment on hand receipts :-
  1. the charges paid are incurred under proper sanction of the competent authority.
  2. In the case of refunds of deposits requisite certificates as required under rules have been recorded by the Divisional Officer, and
  3. In the case of payments for arbitration awards or other special charges the charges are admissible and the payments are made only on proper authority.
  1. Check of Land Award Statements :-

    2. Rules regarding payment of conversion of acquisition of land or checking of land Award Statements are laid down in Appendix ‘VI’ to CTR Vol.II. These statements are to be checked to see that :-

    They are arithmetically correct and that there is no doubtful point requiring a reference to the Land Acquisition Officer. The particulars of the payments should be noted in the Register of Land Charges to be maintained in Form Annexure ‘VII’.

     

  2. Check of Transfer Entries :-
  1. T.Es. are prepared in accordance with the rules set forth in the Central Public Works Account code and that these do not disclose any defact in the procedure.
  2. The entries of debits and credits pertaining to other Head of Accounts or works, are duly linked up in the corresponding Schedule Dockets or the schedule concerned.
  3. They do not reveal any fictitious adjustments.
  1. Enfacement of Schedule Dockets of vouchers :-

    2. After the post check of vouchers and schedule dockets is completed in the manner prescribed above, the vouchers and the dockets should be stamped (post checked) over the initials of the junior Accountant. The should be reviewed by the JAO and the Pay & Accounts Officer upto the extent prescribed (vice separate orders) who will put their dated initials in token of having reviewed the vouchers.

  2. Schedule of percentage Recoveries Form 62 (Agency charges).

    3. This Schedule Docket should be checked with the Schedule relating to the expenditure on the work which are assessable to agency charges. It should be seen that the charges shown in Form PWA 25 (Form 62) are calculated correctly in accordance with the rules and that the total amount of the charges has been debited correctly to the account of each work in the concerned expenditure schedules.

    F I L L I N G O F V O U C H E R S :-
  3. The Schedule Dockets and vouchers should be arranged serially and kept in guard files as soon as the post-check is completed and kept in safe custody.
  4. Separate instructions are under issue regarding the scope and extent of check to be applied on the vouchers and the dockets.

16 All the other subsidy registers like objection Book etc. would be maintained by the Pay & Accounts Office (N.H.).

 

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