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MANUAL FOR PRE-CHECK OF NATIONAL HIGHWAY WORKS (DIRECT PAYMENT
PROCEDURE) RELATED BILLS.
Direct Payment Procedure has been approved by O/o Comptroller &
Auditor General of India vide their letter
No……………………………… and Controller
General of Accounts vide their U.O.No. 9(9)/91/TA/Pt./566 dated 7.9.2000. This procedure
was concurred by Budget Division, M/o Finance vide their letter No. F.1(3a)-B(Ac)/99 dated
19.9.2000. Details of the Procedure has been enclosed with the above-mentioned letters. As
per this Procedure, Regional Officer of M/o Surface Transport will act as Drawing &
Disbursing Officer. He will furnish bills to PAO (NH) for payment. PAO (NH) will exercise
all the pre-checks and make the payment.
The National Highway works will be executed by State PWD (14 States,
where Direct Payment Procedure is implemented) and bill will be raised in the prescribed
forms in accordance with CPWD Manual Volume II and CPWA Code. Details about proforma of
forms have been circulated separately (Annexure-I). Bills received from PWD will be
examined by RO. DDO/RO will maintain a Bill Register in the proforma detailed in Annexure
– II. He will exercise all the checks as prescribed in the manual of Direct Payment
Procedure. RO in the capacity of DDO will maintain all necessary records and ensure that
no excess payment is allowed over and above budget allocated to job / project / State.
After exercising all the checks and making all necessary entries and records, bills will
be forwarded to PAO for payment. PAO will exercise all the checks as prescribed in Civil
Accounts Manual and maintain all the records as prescribed therein. In addition, he will
also maintain records as prescribed in Para 5.6 of the Manual of Direct Payment Procedure.
PAO will verify that DDO has countersigned the bills and signed /
countersigned all the requisite certificates as prescribed and circulated to them along
with Manual of Direct Payment Procedure. (Annexure-III).
PAO will make the payment to all concerned as recommended by DDO as per
eligibility and applicability. He will maintain Cheque Delivered Register as per Annexure
–V.
DDO will receive the cheque / Demand Draft from PAO after giving
necessary acknowledgement. Before issuing these cheques to Divisions, DDO will get
acknowledgement from the Divisions. Cheques / DD delivered register will be maintained by
DDO as per Annexure –IV.
The following paras prescribe the scope and manner for the conduct of
pre check to be exercised by the PAO(NH) before the expenditure is finally admitted. These
checks are only indicative and are in addition to checks prescribed in Civil Accounts
Manual.
- REGISTERS
- Expenditure Control Register for Capital Works :-
This register will be maintained separately in Annexure
"II" to this Circular for the following three categories of work :-
- Continuing works costing Rs.50 lakhs each and above.
- New works costing Rs.250 lakhs and above.
- Works costing less than Rs.50 lakhs each in respect of continuing works and less than
Rs.250 lakhs each for new work provision is exhibited in lump against each state.
Separate registers would be maintained for each State and separate
folios 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. Monthly statement furnished by PWD and/DDO
will be reconciled with this.
(b) Sanctions to Contracts :- A register captioned
"Sanctions to Contracts" (Annexure "VI") will be maintained
State-wise. In this register, only sanctions relating to contracts exceeding Rs.50 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 pre-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 suffice 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 as it is a permanent record.
(C) Register of Orders of Special Recoveries :
The register as in Annexure ‘VII’ 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 on Audit Objection, inquiry or otherwise. Progress made
in this regard should be reported to the Hqrs..
- Register of Revenue Works :-
A simple register as in Annexure ‘II’ 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.
- Payment Register :-
This register shall be maintained in Form CAM 9 and is intended
to watch :
- Progress of expenditure both under revenue and capital heads of accounts vis-a-vis the
allotments made to each State and
- Against the receipt of bills from the respective RO/DDO and payments made there against.
In this register separate folio may be allotted for each month to record the bills
received and amount paid.
- All the other subsidiary registers like Objection Book etc. would be maintained by the
PAO.
3. Checks to be applied on bills
During pre-check, it should be noted that the bills which fulfil the
essential requirements may be accepted even though they may not have been drawn up
strictly in the forms prescribed. However, PWDs may be advised to use prescribed forms.
Payments may be denied, if repeated requests are not honoured.
General :-
- Bills are in original and they are properly filled up in the prescribed form and written
up in the ink duly receipted by the payees 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 bills should be checked before passing it for payment.
- The full name of the work as given in the estimate or the name of component part of it
if separate account are kept for several component parts is given on the bills.
- 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.
- The head of account to which the charges admitted on the bill are debitable or to which
the deductions or other credits shown in the bills are creditable are clearly indicated;
in respect of charges debitable to personal account of contractors, it should be ensured
that indication to this effect is distinctly given.
- The expenditure covered by the bills has been incurred by an officers competent to incur
it.
- The expenditure covered by the bills has received the sanction either special or general
of the authority competent to sanction it.
- The charges which are recoverable and the names of contractors or others from whom
recoverable are clearly indicated.
- No expenditure is incurred by the State Govt. on any of the Highways situated in State
Areas, which have not been declared under the Act to be a National Highways.
- The bills bear a pay order duly signed by the responsible disbursing officer.
- DDO has clearly recommended bill for payment over & above, similar recommendations
made by State PWD.
- They are marked ‘original’ in a conspicuous place.
- They are current with specific claims and that the periods to which the payments relate
and the allocation of the charge are clearly shown upon the bills.
- Payment on account of compensation for land acquired is supported by a receipt in the
prescribed form.
- They are signed by the officers responsible for the accuracy and propriety of
expenditure in all necessary places; no payment is made on a bill or order signed with a
rubber stamp.
- The expenditure does not involve a breach of any of standards of financial propriety.
- Payment is being 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.
- There are no erasures and that any alteration in the totals is attested by the officer
concerned as many times as they are made.
- Stamps are affixed on bills sums in excess of Rs.500/- and are punched/crossed.
- Every bill bears the dated initials of the Divisional Accountant of State PWD in token
of his preliminary check.
- The signature of the payee is witnessed 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.
- The bills are accompanied by the statements of recoveries towards cost of materials
issued by the department or for hire charges for tools and plants etc.
- In the case of bills 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.
- 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.
- the bills are generally in order and signed by the officer making payments.
- The bills contain stamped acknowledgement of the payees where necessary under the rules.
- The Running Account Bills of the Contractors are checked with reference to previous
payments.
- 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 bill number and schedule docket number, if any and
- Classification recorded on the bills is checked in full and complete where necessary.
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.
4. Check of Running Account bills of Contractors
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 Acctt./
Sr.Acctt. and in token of this check, he should give a cross reference :-
- In the bills under check to the docket in which the previous running bills was received.
- 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.
In token of checking the bills against contracts/agreements, the
Acctt./ Sr. 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.
5. In respect of the final payments on Running Account bills, it
should be ensured that :-
- The appropriate form of final payment bill has been used.
- The Certificates about completion of work as per specifications, site clearance etc.
have been recorded and signed by the responsible officer and
- 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.
6. Additional points to be seen in respect of Payments to
Contractors :-
(i) 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.
(ii) 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.
- 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 Bill.
- 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.
- 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.
- In case of Lump-sum contracts provisions of Chapter II of CPWA code have been fully
observed.
- The value of work done or supplies made does not exceed the limit upto which Divisional
Officer is authorised to accept a tender for a contract.
- 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.
- 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
- That the recovery on account of security deposits has properly been made from the
contractors in accordance with the general terms of the contract.
7. Check of payment on hand receipts :-
- the bills raised are under proper sanction of the competent authority.
- In the case of refunds of deposits requisite certificates as required under rules have
been recorded by the Divisional Officer, and
- 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.
- Check of Land Award Statements
:-
Rules regarding payment of conversion of acquisition of land or
checking of land Award Statements are laid down in CTR Vol. II. However, for the sake of
smooth functioning and simplicity, guidelines as prescribed by O/o CGA vide letter No.
1(8)(5)/98/TA/820 dated 30.12.98 are followed.
It should be ensured that statements and bills 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 Expenditure Control
Register with specific reference of Land Acquisition in red ink. Separate Budget provided
for Land Acquisition, if any, should be noted in the first column of this register.
Expenditure incurred should be monitored with respect to provisions made for this purpose.
ANNEXURE-I
TYPES OF BILLS AND RELATED FORMS TO BE PRESENTED TO RPAO(NH)
S.No. Name of Bill Form No.
Authority
1. First & Final Bill CPWA 24
Para 10.2.12 of CPWA/Code
2. Running Account Bill CPWA 26
Para
10.2.12 of CPWA/Code
3. Running Account Bill
for Lump Sum contract CPWA 27A
Para 11.3.2 of CPWA/Code
4. Final Bill for Lump
sum contract
CPWA
27 B Para 11.3.3 of CPWA/Code
5. Secured Advance for
lump sum contract
CPWA 26 A
Para 10.2.20 of CPWA/Code
&
31
6. Supply of materials issued to Para 10.3.4 & 10.3.8 of CPWA 35 A CPWA/Code
Contractors
7. Work Charge pay bills CPWA 29 Para 10.2.26 of CPWA/Code
8. Master Roll Bill CPWA 21 Para 10.2.3 of CPWA/code
9. Hand Receipts CPWA 28 Para 10.2.12 of CPWA/code
FORM MOST-I
ANNEXURE-II
PROFORMA FOR BILL/JOB/EXPENDITURE CONTROL REGISTER
| S.No.& Date |
Name of division |
Name of work |
Name of contractor |
Amount of Bill |
Initials of DDO |
Dated initial of receipt in PAO office |
No. & date of cheque/DD received from PAO |
| 1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
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FORM MOST-2
ANNEXURE-III
Certificates to be furnished with the Bill by the Executive Engineer of
PWD (NH) Div. & to be countersigned by R.O.
Certified that :-
- The bill has been prepared in prescribed form.
- The 5% Bank guarantee has been deposited by the contractor vide
no.__________________________ for Rs._____________ of______________Bank valid upto
_____________________ .
- Entries of this bill has been made in the Measurement Book at page no. _______ to
_________.
- All the deductions/recoveries have been made as per rates applicable.
- Recoveries of Income Tax and Sales Tax and surcharge thereon have been deducted as per
rule.
- Works has been executed as per MOST's specifications.
- All the recoveries have been realised and credited to proper head of A/c.
- It is certified that the full rates have been allowed as the quality of work is as per
MOST's specification.
- All statements such as deviation statement, extra items statements and substituted items
statement duly approved by the competent authority (if any) are attached with the bill.
- Certified that the bill (measurements) has/have been compared with the previous bill.
- Certified that the unconsumed material has been returned by the contractor/firm and
taken in the Material AT SITE accounts.
- Posting of this bill has been made in the contractor ledger.
- Certified that the Approved Lower Rates/Approved Higher Rates items requiring sanction
have been sanctioned by the competent authority and attached with the bill.
- The secured advance/mobilisation advance to the contractor is covered by non-revokable
bank guarantee furnished by the contractor.
- Certified that the measurement have been accepted by the contractor in full as recorded
in measurement book.
- Contractor/firm has submitted the labour reports every fortnightly.
- Details of each months payment are being sent to A.G.
- Certified that as per para 33.12.3 of section 33 of CPWD Manual Vol-II, qualified
engineer has been employed by the firm/contractor.
- Arithmatic checks of all measurement has been checked fully.
- MBs are attached with the bill.
- Sanction/approval for extension of time of competent authority (MOST) is attached with
the bill.
- Theoratical consumption statement of material such as cement, bitumen, steel etc. have
been attached with the bill.
- Secured advance and mobilisation advances have been released in acordance with the
instructions by MOST or as per CPWD Manual Vol.II and their recovery is also as per
instructions issued by MOST.
__________________ _______________________
Countersigned Executive Engineer
P.W.D. (NH) Division
__________________
S.E. (C) MOST
FORM MOST-3
ANNEXURE IV
Cheques/Demand Drafts Delivered Register (to
be maintained by R.O.)
| S.No. & Date |
Bill No. & date |
Amount |
Cheque No. & date |
Signature of payee |
Signature of DDO |
| 1 |
2 |
3 |
4 |
5 |
6 |
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FORM MOST-4
ANNEXURE –V
CHEQUE DELIVERED REGISTER
(to be maintained by RPAO [NH])
| S.No. |
Bill no. & date |
Name of division |
Name of contractor |
Cheque no. and date |
Amount |
No. of MB |
Acknowledgement of DDO |
Initial of PAO |
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ANNEXURE VI
Sanctions to Contracts
Item No. |
Reference
to Sanction Name of Work with period for which the sanction has been accorded |
Actual date
of completion of contract |
Terms &
Conditions |
Remarks |
Terms &
Conditions |
1 |
2 |
3 |
4 |
5 |
6 |
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ANNEXURE VII
Register of Orders of Special Recoveries
Item |
Name &
Date Of authority Ordering and Promising the Recovery |
Item of Recovery |
Nature of
Recovery |
Substance of
orders with name of person from whom recovery is to be
made. |
Due date of recovery |
Amount
Recover-ed |
Amount
received Voucher No and date |
Balance |
1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
9 |
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