Answer Sheet
Q No-1
Cash book of the E E ,PWD Guwahati Building Division for the Month of April,2022
Date & From whom Amount Classi Date To Cash Chequ Amount Classifica
Vr received ficatio & Vr Whom paid e tion
n no&dat
e
1-4-2022 Opening 300 OB
Balance
3040202 Bank Draft 1000000 Depo
2 No201 sit III
dtd3.4.2022
from the DC (K)
for Repr &
Renovation
OF OFFICE
Bldg at
Guwahati
5.4.2 Remitance 100000 8782 –
2 to Try 0 Remittan
ce
1/8.4.22 Received fro 1/8.4. Paid to 29175 102/16 218325 4059 Co
M/s Delta 22 contractor 50
Construction M/s Delta
2% IT 4950 DEV- Construction
SD 16800 SD-II vide Bill no
CGST 2475 DEV- ccII&R
SGST 2475 V
l/CESS 2475
10.4.22 Recd from 3000 0059 12/4/ Remittance 3000 8782
contractor “X” state 22 to Try Remittan
Vide BD no 725 Reve e
dtd 10.4.22 for nue
sale Proceed of
Tr.
20.4. Ch no 59 (-
22 dt2.222issue )150000
d to
contractor”Y”
is cancelled
due to time
barred
27.4.22 Cash found 160 Depo 30.4. Cb 460 CB
excess sit 22
1032635 103263 68325
5
Certified that cash has been counted this day on 30.4.22 and found to be Rs.460 (Rupees Four Hundred
Sixty)only which is correct/
Sd/-
Executive Engineer,Pwd
Guwahati Building Division
OR
Ans to Q No-2
Name of work:Construction of School Building
Name of contractor: M/s Delta Construction
Bill no-CCII& R, Tr.no 60SE
Account of work executed
Items of work Unit Rate Quantity Payments
Executed Up to Upto date Since previous
date bill
1.EW in Excavation cms 20 9000 180000 100000
2.L C in foundations cms 80 1300 104000 32000
3.First class brick work in cms 250 500 125000 75000
foundation and plinth
4.Tied Roofing Cms 40 50 2000 2000
5.First class brick work in cms 400 30 12000 4000
cement &sand
6.wood work door cms 300 60 18000 18000
,windows
Total value of work done to date---------A------------441000 231000
Deduct value of work shown in previous bill 210000
Net value of since previous bill (F)----------------------------231000 231000
Rupees two lakh Thirty one thousand ,only
Annexure –Accounts of secured advances allowed on the security of materials brought to the site.
Outstanding Deduct Qnty Full rate Description unit Reduced Upto date
From previous Qnty outstanding of Materials rate amount
bill utilised
since
previous bill
200000 200000 +300000 500 Brick Per 1000 375 112500
20 nil 20 200 wood plank 150 3000
Total amount outstanding as per this account (C)------------------------------ 115500
Deduct amount outstanding as per previous bill----------------------------------78000
Net amount since previous bill (E)-----------------------------------------------37500
Rupees Thirty Seven Thousan Five Hundred ,Only
Memorandum of payments
Total value of work actually measured--------------------(A) 441000
Total upto date Secured Advance-----------------------------115500
Total 1+2+3--------------------------------------------------556500
Total amount of previous as per CCI&R---------------------309000
Net amount Payable ---------------------------------------247500
Deductions:
I 2% I tax-------------4950
ii.S D-----------------16800
III. CGST--------------2475
IV.SGST--------------2475
l/CESS---------------2475
Totali+ii+iii+iv+v= 29175----------------------------------29175
Net amount payable by cheque= 218325
Rupees Two Lakh Eighteen Thousand TwentyThree Hundred Five.only
Sd/-
A.O E.E
Bldg Divn, Guwahati
Ans to question -2
Advance payment & payment on account:
Advance payment denotes a payment made to a contractor on account of a running account in respect of
work done but not measured.Such payment usually made with a view providing some financial aid to the contractor
because sometimes there is a delay in measuring a work and arranging for anon account payment. An Advance
payment is ,however,not to be made without the specific certificate of a responsible officer not below the rank of
SDO to the effect that not less than the quantity of work paid for has actually be done and the officer granting such
a certificate is personally responsible for any overpayment.Payment on account on the other hand made to a
contractor when the work has been dully measured.
Market Rate and Issue Rate:
Market rate indicates the cost of per unit at which an article of similar description ,can be procured, at given
time at the stores go down,from the public market suitable to the division for obtaining supply thereof. Where as,the
Issue Rate is the cost of per unit fixed in respect of an article borne on the stock of the department at a valuation
,for the purpose of calculating the amount creditable to the stockaccounts by charge to the account when any
quantity of that article is issued from stock.
Earnest Money and Security Deposit:
Earnest Money is the security in cash, Bank Draft, deposit receipts of schedule bank or other acceptable
forms to be given by a tenderer with his tender.In case a tender is accepted and the tenderer does not
take up the work for execution in accordance with the rate and conditions tendered by him the money
received from him can be forfeited. Earnest money, thus confirms the earnestness of the tenderer at the
time of offering his rate.All tenderers have to give earnest money with their tenders.
After a work of construction or supply etc. Has been allotted to a contractor a percentage deduction
is to be made from his each of running bill ,for work or supply which is retained as security for his actual
execution of work as per agreement.This amount so deducted are called “Security Deposit”.Generally
,when a work is allotted to a contractor it is ordered that the earnest money receipt with his tender be
treated as part of security deposit recoverable to him.
Receipts and Hand Receipts
Receipts of the public works department in Financial Form No-1 can be issued only by Divisional
Officer mSub Divisional Officer and other Government servants specially authorised by the
Government,Receipts book should be obtained from the head Treasury of the Districtwithin their head
quarters are situated and the book should be carefully examined to see that the form contained in each
are complete and a certificate of count recorded on the fly-leaf. Hand Receipt is a simple form of vouchers
intended to beissued for all miscellaneous payment and advances for which none of the special form
no.25,26,28 and 29 are suitable. Hand Receipt is used in Financial Form No-32,
First & Final Bill and Running Account Bii-B:
Frst & Final Bill (Financial Bil Form No-25) should be used for making payment both contractors for
work and to suppliers when a single payment is made for a job or contract on its completion.A single form
may be used for making payments to several payees ,if they relates to the same work and are billed for at
the same time.
Running Account Bill –B (Financial Form No-28)is also intended for contractors for work only.It
should be used in all cases in which Secured Advances are to be made or are already outstanding in
respect of the same workagainst the contractor . When this form is used it should also be utilised for
making on account an advance payment,if any in respect of work.
Ans to question no-3 (A)
Advance to contractors are as a rule prohibited and every endeavour should be made to maintain a
system under which no payments are to be made, except for work actually done. Exceptions are,however
permitted in the following case:
Secured Advance is a term applied specially to an advance payment made on the security of
materials brought to the site of works ,to a contractor whose contractis for completed items of works.
Secured advance may be sanctioned by the Divisional subject to the following condition:
i. The amount of advance does not exceed75% of value of materials brought to site.
Ii.Provided that such materials are an imperishable nature .
Iii. A formale Agreement should be drawnup with the contractor under which Government secures a lien
on the materials and is safeguarded against losses due to the contractor postponing the execution of
work or to the shortage or misuse of the materials
iv.Payment of such advances should be made on ly on the certificate of an officer not below the rank of
Sub Divisional Officer , that the quantity of materials upon which the advances are made have been
actually brought to site ,that the contractor has not previously received any advances on their security,
and that the materials are required by the contractor to use on items of workfor which rates for finished
work have been agreed upon
v.The account of secured advance is kept in Annexure of theRunning Account Bill.Separate entries are
made in respect of each class of materials brought to site by the contractor.
vi.Recoveries of such advances are not postponed until the completion of the work.They are,rather, made
as an when the materials are used,
vii. An entry of the amount of advance is also made in the accounts of the work concerned under the
suspense head “Contractor Secured Advances” and in the contractor Ledger.
Ans to question no,3 (B)
The initial records upon which the accounts of works are based are 1.Huster Rolls 2. Measurement
Book and 3 Work charged Establishment bills.
MusterRolls: Muster Rolls are maintained to keep the account of work done by daily labours .They are
prepared in form -21 and indicate the value of works done by daily labour,wages paid to themand the
amount of undisbursed wages etc.A muster roll is divided into two parts. Part -1 is primarily meant for
keeping record of the daily attendances and absences of labourers . In part –II ,we keep a record of the
progress of work if it is suscriptible of measurement. Record of unpaid wages are kept in a Register
ofunpaid wages in form-21-A. This Register is maintained in the sub Divisional Office
Measurement Book:
Measurement book is maintained in Financial Form No-24 is a most important record since it is the
basis of all accounts of quantities, whether of work done by daily labour or by tht piece or by contract or
of materials received. It must be an original records of actual measurement or counts. All the books
belonging to a Division are numbered serially and a register of them is maintained . No oage should on
any account ,be torned out nor should an entry be erased. Mistake must corrected by crossing out the
incorrect and re-writting the new words (or figure)and the correction thus made should be initialled.
Entries should be made continuously ,no lines ,pages or portion of pages be left blank. In the event of
cancellation of a measurement it should be attested by dated with initials and the reason for cancellation
should be recorded.
Work charged establishment bills are drawn for the staffs of the entire sub division or of section as
may be convinent. Sub Divisional Officer certify that the men were on duty during the period shown
against their names .Aregister of unpaid wages is kept for record.
Ans to question no 4 (A)
The intended completion date of a contract agreement will be extended by Divisional Officerfor the
following reasons subject to written request from the contractor.
i. Delayed in received of site for land Acquisitions. Ii. Delayed in submission of working drawing. Iii,Dlayed
in utility shifting ,if it is under scope client, and iv.Due to natural calamities ,if it was occurred
(B) The following documents are to be submitted to a proposal to release of Security Deposit.
1. Copy of Administrative Approval of the work. 2.Copies of Biis vouchers. 3. Copy of Tender Agreement,
4. Copy of formal work order. 5.Copy of No Liability certificate of the work 6. Copy of Fixation of Ceilling
7. Copy of Treasury passed challan and 8. Statement –A
(C) Bill of Quantities , Request for Information, Granular –Sub –Base, Water Bound Macadam, Wet Mix
Macadam, Dense Bitumen Macadam and Bituminous Concrete , Measurement Book and National
Competitive Bidding.
Ans to Q. No-5
Administrative Approval denotes the formal acceptance ,by the Administrative Department concerned of
the proposal for incurring any expenditure in the publiv works or any other Department of Governmenton
a work initiated by the or connected with ,the requirements of such administrative department. It is , in
effect , an order to the public works or such other department of governmentto exrcute certain specified
work at a stated sum to meet the administrative needs of the department requiring the work.
Deposit Work:
This term is applied to works of construction or repair by the public works departmentthe cost of
which is met ,not out of government fund , but out of funds from non government body ,which may either
be deposited in cash or otherwiseplaced at the Divisional Officer. Works executed for Municipalities and
other public bodies fall under the categories when the cost is chargeable either to cash deposits made for
the purpose or to their credit balances at Treasuries.
Issue Rate:
TThis term is applied primarily to certainhead of accounts ,falling under the minor head “Suspense”
of a major head of expenditures ,which are reserved for the temporary passage of such transaction or
grant concerned, but cannot be finally cleared either because the relevant payment recovery , or
adjustment is awaited, or because it is necessary to keep an effective watch over the values of any stock
materials , until their final disposal. The charges under the major head of expenditure concerned, and the
receipts in reduction thereof.
Technical Sanction
Technical sanction is an order of the competent authority in public works department sanctioning a
properly detailed estimate of the cost of a work construction or repair proposed to carried out in the
public woks or any other department of Government. Ordinarily such sanction can only be accorded by
Government in public works Department or by such authorities of that or any other department to whom
the power has been delegated by Government.
Ans to Q.No-6
a. Rs.25.00 Lakh
b. For works the e-Procurement Portal is “https://assamtenders.gov.in
For Goods and Services the e-Procurement portal is https://gem.gov.in
c. Public Works Department in 2004.
d. There are four stages of Opening and Evaluation stages of e-Procurement. These are
1. Technical Opening stage: Where data uploaded by the bidders are decrypted and document will be
downloaded, Payment process will be verified.
2. Technical Evaluation stage: Downloaded documents from the opening stage will be evaluated
manually and the minutes will be uploaded in the portal along with financial opening date and time.
3. Financial Opening Stage: The financial documents will be downloaded in this stage for each of the
responsive bidder in the technical evaluation stage. Comparative Chart will be generated
4. Financial Evaluation minutes will be uploaded in this stage.
e. GeM is a procurement method though which a Department can procure Goods and Services through
an open market place like Amazon, Flip Kart etc. GeM stands for Government e-Marketplace.The URL
for GeM portal is https://gem.gov.in.
f. Rules 149.
g. Goods and Services
h.Request for quotation and Direct purchase methods are exempted fro e-procurement for the state of
Assam.
Ans .Q. No 7
The following rules are prescribed laying down minimum of check measurement to be
exercised:
i. For 10 percent of bills, measurements should be taken and bills prepared by Assistant Executive
Engineer.
ii. Measurement for 20 percent of bills prepared by Sectional Officer should be check measured by
Assistant Executive Engineer.
iii. Measurement of 7 percent of bills should be check measured by Divisional Officer.
iv. Ten percent of entries in each measurement book should be checked at least once in a year by
Divisional Accountant.
7(B)
As per DFP Rules 1999 (as amended time to time) and pursuant to the Govt.Notification
No.FEB.331/2015/85 Dated 18.9.2018 the Tender Acceptance and Technical Sanctin power are to be
exercisedby Executive Engineer, Superintending Engineer,Chief Engineer are as follows:
Nature of power Authority Extent Power General condition if any
Acceptance of Tender Chief Engineer Full Power 1.Tender value more
than 300lakh and upto
500 lakh
2.Tr value more than
500lakh and upto 1000
lakh subject to approval
of Govt.in PWD
3Tr, value beyond
1000lakh SUBJECT to
recommendation of Tr,
Committee and subject
to approval of Govt,in
pwd
Addl CE More than 200lakhand
upto 300lakh
SE More than 50lakh and
upto200 lakh
EE Upto 50 lakh
Issue of TS CE Full Power
Addl CE Upto 300 lakh
SE Upto 200lakh
EE Upto 50lakh
7(C)
(1) NO, (2). YES (3.) YES (4). NO , (5.) YES.
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