Kanchan’s P.W.D. Account (Chapter-10) 657 aR CELLANEOUS. THEORY | Que: 1, State the duties of a Divisi i i (a) Tenders for work or ale ae coos (b) Receipts or payments of cash in Divisional Office; (©) Serious financial irregularities and defects noticed by him; (d) Transactions likely to be challenged by Audit/PAO; (2008) (e) Register of Interest-bearing Securities; ‘ (f) Works Expenditure; (2005) (g) On closing a work of constructing Residential Buildings; (h) Checking of Sub-Divisional accounts. Ans. (a) Tenders for work or supplies. (Para 4.2.4 of CPWA Code) He is responsible for: - (i) the safe custody of tender documents in accounts branch. (ii) arranging check of computed tenders. (iii) personal test check of computed tenders. (iv) existence of the Drawings and Specifications which should be there for lump-sum tenders. (v) correctness of estimated cost as per Schedule of Rates. (vi) rates for non-scheduled items (i.e. that they are supported by Analysis of Rates and are sanctioned by competent authority). (vii) correctness of Comparative Statement of tenders. (b) Handling Cash: The Divisional accountant, as a Rule, is not required to receive or pay out cash. (If the number of transactions and amount involved is not large, Divisional officer may entrust Receipt and Payment of Cash to Divisional Accountant after obtaining consent of the Accountant General /PAO. Even then, Divisional Accountant should not be authorised to issue final Receipt over his own signatures.[Para 4.2.5(¢) CPWA Code] (c) Serious Irregularities. : The serious financial irregularities coming to his notice should be teported by him to the Accountant General /PAO even if they have been set right under the orders of competent authorities. (Para 4.2.6 of CPWA Code) (d) Transactions likely to be challenged by Audit/PAO. ; i ivisi Officer. If he is over- He should bring such cases to the notice of Divisional : ruled and is not satisfied with the decision, he should make a brief note of the case in the Register of Divisional ‘Accountant’s Objections and lay it beforeKanchan’s P.W.D. Account (Chapter-10) a 0, Question 3. Distinguish between: - 1. Administrative Approval and Technical sanction (1967,71,77,78,81,84, 87, 88 92,94,96, 2006 I) Administrative Approval: A Government College Building ig 1, be constructed by PWD but is to be used by the Education Department. pwp j : the Technical Department whereas Education is the Administrative Department. Administrative Approval is the concurrence of the Administrative Department to the incurring of. expenditure on their behalf, [t signifies the acceptance of the Administrative Department that the proposed work meets their needs. It carries no more authority. Technical sanction: This is the responsibility of the PWD, the technical Department. The issuing of Technical sanction signifies that the design is technically sound, suitable to the needs and reasonably economical. It also signifies that the estimate of quantities of work and of cost have been based on adequate data and sound & at authorised rates (like the Schedule of Rates). 2. Advance Payment and Payment on Account. (1993) Advance Payment: This term denotes a payment made to a contractor on a Running Account for work done but not measured. Such payment is usually made to enable the contractor to discharge his liabilities like payment of wages to workers and liers in cases where there is delay in measuring up the work done by him. This till On Account Payment is made for the work s than the his supp! gives financial support to the contractor done after its measurement. The amount of advance payment is always less expected amount due for work done. Payment On Account: A contract may run over a long period. In that case, the work done by the contractor is measured at intermediate stages and payment made for it on a running account basis. This is called payment on account. Such payments are based on actual measurement of work done. 3. Register of Revenue&Register of Licence Fees. Register of Revenue is kept in Form 45 in the Divisional Office to r of each major head/project. Details are kept minor head-wise. Different Register used in Form 49&46 for Licence Fees of Buildings & Land and for refunds of Revenue. Register of Licence Fees is kept in Form 49 in the Divisional Office to record the recovery of Licence Fees of Buildings and land under its charge, to show monthly assessment, realization and balance. 4, Bin Card and Priced Stores Ledger (2001,04,06 D Bin cards are kept in Stores Godown in Form 8. These are records chronologically all receipt, issue and balance of quantity of each article of stock. These cards placed near the article concerned to facilitate entries as and when that item is receiv’ or issued. Value accounts are kept in the Divisional office (ii Priced Y ice (in the form of Pr! ‘Stores Ledger)in form CPWA 12. In it, pages are set apart for each article: ecord the receipts rs are :Ksnchan’s P.W.D. Account ( Chapter-10) a columns of the ledger provide for Recei : of quantities and value, eipt, Issues and Balances, both in terms Articles received in Stores are known from the copies of Goods Le articles issued from Copies of indents. Goods received are valuet ra fe Supplier's bills while goods issued are priced at Issue Rate fixed for Ff a Purpose. This gives a complete priced and quantity Account of te Stores of the Division. The Ledger is closed monthly for Quantities and Value. ‘ 5, Contingencies and Work Contingencies, (1986) Contingencies: This term refers to the expenditure incurred for or incidental to running an office as an office. For example, expenditure on stationery, postage stamps, Office rent, furniture and ‘furnishings, Office cleaning and up-keep, telephone charges, electricity and water charges, running and maintenance of office vehicles etc. etc. Works Contingencies: This term covers any item of expenditure of general nature in connection with a work, which could not be foreseen at the stage of preparing the estimate of a work. It is, thus, an expenditure incidental to the execution of a work,-which cannot be classified under any of the distinct sub-heads of the work. In any Estimate there is provision (of, say, 3% of estimated cost) for contingencies like cost of sweets, cost of anti-malaria pills for labour and inauguration of Buildings. 6. Departmental Receipts, and Departmental Charges. (2004,061) Departmental Receipts: Departmental Receipts mean revenue realisations made by the Department. These are credited into the Bank/ Treasury as Miscellaneous Receipts of the Public Works Department. Examples are Sale proceeds of fruit of trees along PWD Roads, Sale of old Newspapers, Irrigation Canals’ receipts and rents of buildings. Departmental charges: Departmental Charges, on the other hand, denote percentage charges levied on works undertaken by PWD on behalf of other Governments, Commercial Departments of the same Government, and local bodies & private parties. These are levied on a percentage basis and are intended to recover the cost incurred by PWD on Establishment (its salaries, Pensions and Leave salaries etc.), on Tools and Plant, and on Audit and Accounts, Departmental Receipts is a much broader term of which Departmental charges form a small part. 7. Deposit works and Local Loan works. (1996,98,2001,06 II) & 8. Deposit works and Takavi works (1992,99) (1). Deposit Works: Deposit Works are undertaken by a PWD Division on behalf of a local body, non-government organisation or private individual. Before a Deposit Work is taken up, the gross estimated expenditure on it is recovered in advance from the party concemed either in one lump sum or in instalments, The amount received is credited to the head “Public Workssettling rates for work during negotiation with the Contractors, If ; on the basis of rates prevailing in each locality. It is sy, detailed analysis showing how the elements of cost of co; work have been added up to arrive at the final rate. The Schedule 9 ; Is PPlementog ‘4 ™Ponent items subject to revision after intervals when the market rates have gone ” a 7 substantially. own Analysis of Rates is a component-wise break-up of the rate indicated fo item of workin the Schedule of Rates or in the Estimate or ina non-schedul tend @ contractor’s bill. It is a working sheet showing the quantity and value of ech inn required to completely do an item of work. If some inputs are to be replaced at superior or inferior inputs, then Analysis of Rates is handy to work out the Rate for by modified item of work. It, thus, supplements or supports the Schedule of Rates, 26. Secured Advance and Advance Payment (2001,06 1 See paras no. 29 and 30 in Chapter 2. 27. Secured Advance and Security Deposit (1999) See paras no. 30 and 27 in Chapter 2, 28. Special and Ordinary Tools & Plant (1939,67,86,93,96, 2005), Ordinary Tools and Plant: Those Tools and Plant which are kept in a Publi Works Division for general use in the Division, e.g. Hammers, Spad Kassis, Measuring Tapes, RCC mixers, Vibrators, Road-Rollers are exampl of Ordinary Tools and Plant and are purchased from the budget for the mino; head “Machinery and Equipment” of the Division. Special Tools and Plant: These are the Tools and Plant acquired by th Division for a particular work mainly because these are specially needed for j required for major irrigation Projects, say Bulldozers for a Canal, Rigs for deep digging for foundations of Dams etc, 29. Storage Charges and Supervision Charges (1978,81, 86, 87,90,2004) Storage Charges: Storage Charges are levied on issue of Stores fro1 Divisional Stock to contractors or to Work executed departmentally, to cove the expenditure incurred by it on the stores after they were received (such expenditure watch and ward, maintenance of Godown & Yard, rent of store: storage rate is fixed for each Division on the principle that the total estimated annual expenditure on storage is, as far as Possible, recovered from the issues likely to be made during the year. Supervision Charges: Recovery of Storage Charges is good enough for issue of stores for works executed by/for PWD but in the cases of issues stores for other purposes and for sale of Stores, PWD would also like to recover extra expenditure incurred by it on supervision of store (like salaries of regular staff employed such as Store-Keeper and his Assistants, Share of cost ofchan’s P.W.D. Account (Chapter-10) 667 ular staff employed on purchase, inspection, accounting etc. etc.). To cover such costs Supervision Charges are levied as a percentage of Issue Rate plus Storage charges. Pe 8 30. Sub-head and Sub-Work (1992,97, 2004,06 1} sub-head: The term Sub-head of a work denotes the sub-division into which total cost of the Work is divided for the purpose of Estimate (and subsequent cial control and statistical purposes). For example, Excavation, Brickwork, RCC, Woodwork, Flooring etc. are sub-heads of the Work of «Construction of the Residence of a Deputy Commissioner”. Sub- Work: is a term applied to a distinct unit of a large work when it is of sufficient importance to keep the accounts thereof separately. Hostels, Laboratories, Science Block, Arts block may be treated as Sub-Works of the Work “Constructing a Government Degree College Building’. 41. Suspense Heads of Accounts and Suspense Accounts within the ‘Account of a Work. (1981,84) Suspense Heads of Account: Each P.W.D. Major Head contains a minor Head “Suspense”. Under. this minor head there are sub-heads like Stock, Miscellaneous Works Advances, Store/Service Advance. There are also Suspense heads like “Cash Settlement Suspense”, “Material Purchase Settlement Suspense”. Suspense Heads are used for tempo-rary accommodation of such transactions as cannot be taken to the final head of account immediately, either because recovery or payment or adjustment is awaited or because control on Stock is to be kept. Suspense Accounts within the Account of a Work: Suspense transactions, not relating to the division as a whole but pertaining to a specific work, where recovery or payment or adjustment is awaited are taken to the Suspense Accounts within the ‘Account of the work and are shown under heads like (i) Advance Payments, (ii) Secur- ed advances, (iii) Other Transactions, (iv) Labourers and (v) Lard Acquisition. 32. Work Slips and Work Abstracts. (1986,1987,2001, 2001,07) Work Abstract: Works Abstract is a record of all transactions (of Cash, Stock, or Transfer Entry) relating to a work that take place during a month. This Abstract shows transactions in separate columns, each column representing a sub-head of the Work (or Suspense Accounts within the account of the Work). In other words it is a monthly cost sheet of the work showing each transaction classified by sub-heads. Work Slip: It is prepared and submitted to the Superintending Engineer to obtain his sanction to the excess expenditure, when (i) Expenditure on a work has exceeded the sanctioned estimate or excess is anticipated, and (ii) that excess needs approval of higher authorities. It records the up-to-date expenditure on the work against the sanctioned Estimate, and compares the total Quantity, Rate and Value for each Sub-head. (Para 10.6.3 CPWA Code) 33. Works Expenditure and Works Outlay. Works Expenditure: Worksexpenditure is the term applied to theexpenditure on a work the cost of which is met from Revenue account (ie. which is debited to the major heads numbered from 2001 3090)" This may relate to Construction, Repairs, Maintenance, extensions & Improvements etc. so long as it is met from Revenue. Works outlay too means works expenditure but the distinguishin 4 feature is the nature of expenditure i.e. Capital. It is met from Capital heads of Accounts (Major heads bearing number 4001 to 5999). This includes Construction, Extensions and Improvements, Replacements and Renewals and Maintenance during the period of Construction, Question 4. SHORT NOTES. 1. Addl Charges for Materials issued to Contractors. See para 6(3) Chapter 6 2. Administrative Approval. See para 4 in Chapter 2, | 3. Advance Payment to Contractors. See para 29 in Chapter 2. j i 4. Annual Pro Forma Accounts of a workshop. (2008) TheseAccounts ate prepared annually to assess the working results of the workshop and Consist of: - @ Capital Account (showing value of Buildings, Machinery & Plant and Stock afer depreciation, and value of ‘jobs in process). (ii) Out-turn Account (showing charges on Labour, Materials and the general and indirect charges.) (iti) Profit and Loss: Account, In this account are shown on one side the working liabilities like i. Interest on Capital. Maintenance of Building, Machinery and Plant. iii. Depreciation on Building, Machinery and Plant, iv. Charges of Workshop Establishment including leave Pensionary Charges and Audit and Account Charges, and on the other side the ercentage charges levied to cover indirect charges mentioned at items i to iv above (Para 14.3.1 of CPWA Code) 6. Bin cards. See Question 3(4) in this Chapter. 6. Book Transfer. See para 1 in Chapter 8. 7. Carriage and Incidental Charges. See para 15.1 in Chapter 6. 9. Classifying expr. on Non-residential Buildings, See Para 12 Chapter 3, 10, Classifying Expr. on Residential Buildings. Sce Para I] in Chapter 3, 11. Completion Report. (1966,70,72). This term is Works Expenditure on the completion of the expenditure with the Estimate of the work, If the expendi by an amount greater than that which the Divisional Offi detail. In that case, it is submitted to higher applied to the Statement of work. It compares actual ture has exceeded the estimate icer-can sanction, it is prepared authorities for sanction and a! —— eegonchan’s P.W.D. Account (Chapter-10) 669 ‘c larization. 12. Contractor's Ledger. (1976,92,2005). See para 1 in Chapter 5(iii) 13. Contractors Other Transactions. See para 9 in Chapter 6 h 4, Decretal Amounts relating to Deposit Works. In accordance with the Constitution of India, all payments in satisfaction of a court decree are charged on the Consolidated fund. Expenditure on deposit works falls under “Public ‘Account” and not under “Consolidated Fund”. Hence, it has been ordered that ail decretal payments relating to Deposit Works should first be charged to the Consolidated Fund under the head “Misc. Works Advances; Other Items”. After that an equivalent amount should be transferred from: “Misc. Works ‘Advances” to the head “Public Works Deposits, Deposits for Works to be done” if deposits are available) or “Misc. Works Advances, Expenditure on Deposit Works in excess of deposits received” (Note 2 below Para 16.2.2 of CPWA Code). 15, Deposit works. (1978,86,92,2004,06,07). See Question 3(8) this Chapter. 16, Deposits made in PWD (1998). See question 12(b) in Chapter 2.4. 17, Detailed estimate. See para 5 in Chapter 2. 18. Detailed Measurement Books. See para 34 in Chapter 2. 19. Direction Office (1993,2001). See para 1 in Chapter 2. 20, Earnest Money Deposits. See para 26 in Chapter 2. 21. Estimate. See para 2 in Chapter 2. 22. Goods Received Sheets (2005,08). Goods Received Sheet in Form 8A is a record of the detailed count, measure or weight of materials as and when received in a PWD Store. Entries from this: sheet are posted in Bin Cards (Form 8). These sheets are printed in the form of booklets duly machine- numbered. Separate Goods Received Sheet is prepared in respect of goods purchased from each supplier. Storekeeper retains one copy of a filled in Goods Received Sheet and sends two of its copies to the Sub-Division, which in turn passes on one copy to the Division for (i) posting in the Priced Stores Ledger and (ii) for payment to the supplier. 23. Imprest cash Account. See para 12 in Chapter 4(i). 24, Imprest. (1971). See para 11 in Chapter 4(i). 25. Inclusive Rate of Cost. See Question 3(22) in this Chapter. 26. Issue of Materials. See question 3(17) in this Chapter. 27. Issue Rate. See Question 6 in Chapter8.A. 28. Item Rate Tender. See para 22 in Chapter 2. 29, Land Acquisition Suspense. See para 12 in Chapter 6. 30. Land and Kiln, See Question 9 in Chapter 8.A. 31. Lapsed Deposits.(1997,99). See Question 12(a) in Chapter 2.4. 32. Local Loan Works.(1986,90). See Question 3(8) in this Chapter.Kanchan 33. Lump-sum Contract (1998). See para 25 a nd 2. 34, Manufacture Account.(1992). See para 1 in Chapter i of 35. Material account. See para 18 in Chapter 2 & para 14 in Chapter 6, i 36. Material at site account. See para 18 in Chapter 2. ‘ 37. Measurement Books (2000,06). See para 32 in Chapter 2, 38. Mobilisation Advance. See para 37 in Chapter 2. 39. Muster Rolls (1999). See para 35 in Chapter 2. ; 40. Omnibus Transfer Entry Order. See Question 12 in Chapter 8.4, 41. On Account Payment. See para 28 in Chapter 2. 42. Operation and Out-turn. See paras 2 to 5 in Chapter he 43. Percentage Charges/Departmental Charges. Para 20 in Chapter 2. 44, Percentage Rate Tender. See para 21 in Chapter 2. 45. Petty Works. See para 13 in Chapter 2. 46. Petty works Requisition & Account.(1963).See para 24 in Chapter 2, 47. Preliminary Estimate. See para 3 in Chapter 2. 48. Priced Stores Ledger. (1988,97,2006). See Question 3(4) above. 49. Priced Vocabulary of Stores.(1990,91). A list of materials Tequired in stock, showing their correct description and identifying number is evolved based on up-to-date classification of stores. This is called Vocabulary of Stores, This vocabulary should be uniformly adopted and used in the entire Public Works Department. This ensures accuracy of nomenclature, specifications, making of indents, and identification of items etc. Each division fills in its issue rates for each article and circulates it to other Divisions for use by them for indenting them for supply if need arises. This then becomes the Priced Vocabulary of Stores. Correction slip is issued to the vocabulary as and when found necessary. 50. Productive Irrigation Work (1990) is one for which separate Capital and Revenue Accounts can be kept and which satisfies one of the following two criteria laid down for declaring it to be Productive. (i) Annual Revenue derived from it w interest on Capital invested at the rate of 6%, Gi) Annual revenue derived from it will, within 10 date of completion, be able to repay annual interest on Capital invested and all arrears of simple interest, if any, at the rate of 6 per cent, 51. Unproductive Works are all those works for whi ich separate Capital and Revenue Accounts cannot be kept, and also those works which do eat satisly any of the two criteria mentioned in serial no, 51 above, : 52. Proforma Accounts.(1970,72,2007), When accordance with the list of Major and Minor Hea sufficiently indicative of the financial resutts of the ‘ould be able to repay the annual OR years after the probable the accounts kept in ds of Account are not working of the project, and671 a is 008s to ascertain the results, such working accounts are usually op proforma in addition. In the PWD, proforma accounts are t be ’ for Irrigation Projects, for Workshops (see serial no. 4 above) and for eo nment Residences. vel _ Register of Divisional Accountants’ Objections.(1979). See question (4) in 10) above. _ Register of Interest Bearing securities. Store Keepers, Cashiers and other officials handling cash and stores usually give security in the form of Interest pearing Bonds etc. so that they eam interest while the security is lying with the division. Similarly Contractors may also some-time give security in interest pearing form. These interest bearing securi-ties, being not cash, do not appear inthe acoounts of the Division. ‘A record of receipt, custody and return of such documents is kept by the pivision in the Register of Interest Bearing Securities. The Divisional tant examines this Register to see that it has been correctly prepared according to the Rules. He also physically verifies the existence of the hand. Some of the transactions are test-checked by him from the Cash Book to confirm the accuracy of the register. (Note Para 4.2.6 CPWA Code) 55, Register of Works. See para 2 in Chapter 6. 56. Road Metal Account. (1965,2007). See Question 9 in Chapter 8.4. 57. Road Metal Rate Book. See Question 9 in Chapter 8.A. 58, Running Account Payment (2001). See para 31 in Chapter ie 59, Schedule Docket. (1972,92,2007). In the monthly account, a Schedule Docket supports expenditure on each work (and various other heads of accounts. A schedule Docket is a sort of covering sheet that shows all items of expenditure, their amount, voucher no., Transfer entry no. & Stock (issue or receipt). Percentage charges levied on Deposit works etc. are not shown in the Schedule Docket. Schedule Dockets for Works expenditure are reconciled with the Works Abstracts. 60. Schedule of Debit & Credit to Miscellaneous Heads of Account. Receipts and Payments relating to heads of account pertaining to departments other than PWD are also finally accounted for in the Divisional Accounts. Example are (i) Income Tax deducted from the Salaries of regular and Work Charged Staff in CPWD, (ii) Recoveries of Audit and Acccunt Charges, (iii) Recoveries of Pensionary Charges etc. All such receipts and payments are shown separately in the Schedule of Miscellaneous Heads of Accounts. 61, Schedule of Deposit Works (1977). It is a consolidated record of progress of expenditure on Deposit works compared to the Deposits received. This schedule lists each Deposit Work indicating against each work the (@) Deposits received during the month & up-to-date Deposits received, and (ii) Expenditure incurred during the month, & up-to-date Expenditure. Any expenditure incurred in excess of Deposits received is shown in this schedule as “Miscellaneous Works Advance”. Expenditure shown against each work issupported by a Schedule Docket. j 62. Schedule of Monthly Settlement With Treasuries/ Bank, (1970, 4 In the divisional accounts “Amount drawn on Cheques” would be 9 cheques issued by the Division during’ the month. Similarly, its « An deposited into the Treasuries” would be as per its Cash Books, a On the other hand, Treasury /Bank accounts will show only “Amo, Cheques encashed” at the Treasuries/Banks. Thus there will be diffe between the two sets of figures; either because some cheques issued were encashed by the payees or because cheques issued in the previous Months we encashed this month. Similarly there may be difference between the “Amou received at the Treasuries/Bank” and “Amount deposited by the Division” various reasons. It is necessary to reconcile the two to watch that no unauthorised chequ are cashed at the Treasury/Bank fraudulently, and that amounts remitte them by the Division are not misappropriated on the way. For this Purpose, Divisional Officer collects/receives from each Treasury/Bank (i) Statements Cheques drawn during the month and (ii) Statement of Amounts deposit These sets of figurés are reconciled by him with his own account, and t Statement of Reconciliation so prepared is called the Schedule of Settleme with the Treasuries/Banks. 63. Schedule of Rates (1997,2000,06). See para 17 in Chapter 2. 64. Schedule of Works expenditure (1977,2008). This Schedul accompanies the Monthly Account of a Division and lists out the Worl indicating against each, (i) expenditure during the month, (ii) Tot Expenditure during the year, (iii) Total Progressive Expenditure and (v) sanctioned estimate. Month’s expenditure against each work in this Schedule i supported by a Schedule Docket (which contains voucher-wise, T.E.-wis details besides the figure of debit/credit through Stock). Before submitting it to the Accountant General/PAO, the Divisional Accountant reconciles the expenditure in this Schedule with the figures in th Works Abstract prepared by the Sub-Divisions. In this Schedule, each work is classified as per List of Major and Minor Heads. This leads to the compilatiot of the monthly Account strictly as per that List. Works Abstract is the Cost Account, Monthly Account is the financial Account. This Schedule is the link between the two. 65. Scope of sanction. The scope of sanction to the carrying out of a work or project is limited to the precise objects stated in its estimate and cannot be varied without the sanction of competent authority. It is not permissible to apply any anticipated or actual savings to carry oUt additional work not contemplated in the original project and its estimate. Such savings may be due to abandonment of part of the work or to any other cause. (Para 10.8.7 CPWA Code) 66. Secured Advances (1993,2004), See para 30 in Chapter 2. 67. Security Deposits. See para 27 in Chapter 2.gohan’ P.W.D. Account (Chapter-10) — kK a Standard Measurement Books. See para 33 in Chapter 2. jg, stock Account. Stock Account isan account of Suspense Head Stock. It is prepared in Form 73 and enclosed with the Divisional Monthly Account. stock ‘Account is to be submitted every month even if there are no transactions during the month so long as there are balances outstanding Its Part I shows the ening Balances, Receipts, Issues and Closing Balances classified under the sub-heads of Stock. Part II of it is a detailed account of issues of stock during the month and indicates the schedule docket number in which the corresponding debit appears. From this part of the Stock Account is then prepared the Schedule of Debits to Sock (Form 72). (Para 22.4.9 CPWA Code) 70. Storage Charges. See question 3(29) in this Chapter. 71, Sub-Work (2004) See question 3(30) in this Chapter. 72. Suspense Accounts (1964,70,2006). See para 7 in Chapter 6. 73. Takavi Works. (1992,2001). See question 3(8) in this Chapter. 74. Technical Sanction. (1991,2001). See para 7 in Chapter 2. . 75, Temporary Advances.(1971,90). See para 13 in Chapter 4(i). 16. Tools and Plant (2000). See Question 15 in this Chapter. 71. Transfer Entry. See para 2 in Chapter 8. 78. Undischarged Liabilities.(1996). See Question 52(b) in this Chapter. 19. Works Abstract (2006). See para 1 in Chapter 6. : 80. Work Charged Establishment Bill. See para 36 in Chapter 2. 81. Work Charged Establishment. See para 9 in Chapter 2. 82. Work Order. See para 23 in Chapter 2. 83. Works Contingencies. See para 8 in Chapter 2. 84, Workshop Suspense ‘Account.(1963). See Question 57 (4) in this Chapter. 85. Deposit Register. Copy out para 15.5.1 of CPWA Code.