Author: Anand Prakash Gupta Book Contain Government Accounting Rules – General Financial Rules C.P.W.A Code. Buy Compilation of Central Public Works Account Code (CPWA Code) book online at low price in india on PUBLIC WORKS ACCOUNT CODE. WJm. APPENDICES. [First Editior -Reprint]. Embodying all correctior.s L:ue•’ to the First Edition up to. December

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Responsible Officer for the Quality and the complete execution of the work. Through Executive Engineer, R.

If the Superintending Engineer is not competent to taken decision the same is submitted to Chief Engineer for decision. Particulars of Arrangement in Formulation of Policy.

Compilation of Central Public Works Account Code (CPWA Code)

He sees to it that the Executive Authorities do not also utilize savings from estimates on abandonment of any portion of work in an estimate towards such work which has not the approval of Government. Manner of Execution of Subsidy Programmes. Sahu Assistant Engineer – aeerwrrp yahoo. The origin and evolution of the cadre of Divisional Accountant under Central Government and ultimate constitution of a separate cadre of Divisional Accountant under the administrative control of Accountant General in the I.

Simultaneously an establishment of Principal subordinate Accountants for accounts of Public Works Offices was created. In case codde E. The response of various State Governments was nevertheless not encouraging mainly because of the fact that the State Government did not relish the idea of making Divisional Accountants subordinate of the Executive Engineers.

Name of clwa Document and its Introduction in one line. His relations with Accountant General Para 4. The relative position of the Divisional Accountant vis-a-vis the Executive Engineer was also made analogues to that of the Sub-Divisional Officer. He is also required to submit his accounts to the Accountant General for audit and for incorporation in the General Accounts of the State. Procedure and Fee Structure.

The Duties and Functions of Sectional Officers have been elaborated in para 2. These should receive prompt attention and the replies thereto should be based on the personal knowledge of the E. Part ii Contains two section A and B a All important irregularities b Irregularities though not major Part iii It is a test Audit note containing minor irregularities which can be settled on the spot.


Content on this page requires a newer version of Adobe Flash Player. The Division which are within the purview of the Executive Engineer as per Departmental rules and regulations are taken by the Executive Engineer.

C.P.W.A. CODE (Practical ,Theory & MCQ)

The re-organization of states brought further change cpea the above arrangement and the cadre was again handed over to the control of A. The duties and functions of the Sub-Divisional Officers have been elaborated in Para 2. The fact that such re-transfer of cadre was accepted goes to prove clde the proposal to hand over the cadre in was based on hasty conclusion and in utter disregard of constitutional provision and functional responsibility and importance of Divisional Accountants within I.

They discharge the role of Financial Advisers to the Executive Engineers and ensure a measure cide proficiency in the accounting of public works transactions besides serving the needs of internal audit. Name Designation Office Ph. Categories of Documents Under Control. The Junior Engineers are designated as Sectional Officer. Their apprehension was that if codf cadre comes under state control; the financial check being exercised concurrently through Divisional Accountant remaining under the I.

E at the initial stage so that the contingency of reporting of any point of Para to the PAC does not arise due to the neglect or delay in reply.

Time limit for disposal: G to explain his view point, especially in the case of objection contained in Part II of the Report. Owing to increase in budgetary outlay though works divisions due to implementation of developmental programme launched under successive 5 year plans the need for further strengthening of audit control at the level of Executive Engineer was felt necessary after independence.

SDO are responsible to the Executive Engineer in all matters concerned with the efficient management and execution of works within his sub-Division. The results of the local Audit are Communicated through Inspection Report, which is drawn in 3 Parts as below: At the time of his transfer, the E.

Science and Tech Facebook least trusted tech company — Survey Tilt of head can boost social engagement — Study Giving up alcohol will help quit smoking Sleeping in contact lenses can cause dangerous eye infections Light pollution at night disrupts ecosystem — Study Farout, most distant object in solar system. E should vode the upto date position of all such cases in his charge report.


The committee also recommended that no one should be entrusted with the duties of the accountant in ocde Division until he has passed the prescribed test after at least 2 years experience in Public Works Accounts. Section, Kusumi iii W.

But these are excluded. The replies to the original Inspection Report should reach the Audit Office within 8 weeks, and to the subsequent rejoinder within 4 weeks from the date of their receipt in the Divisional Office. In another committee on Public Works Accounts stressed necessity of having a properly trained accountant in the office of every Executive Engineer who compiled his accounts and giving him a status of the head of the Executive Engineers office establishment as the person entrusted with accounts needed a complete grasp over the working of the Division and should be in a position to distribute works amongst the members of clerical establishment.

What is the procedure followed to take a decision for various matters? Monthly Remuneration in Rs.

Executive of various Activities of R. They are responsible for keeping cash in the Sub-Divisional Cash Chest under double key system and for maintenance of correct accounts of all cash transactions of the Sub-Division.

Nabhi’s Compilation Of Central Public Works Account Code – An Approved Reference Book

The Superintending Engineer should take necessary steps to obtain the final settlement of the items. He should make special efforts to produce those records that were not produced cppwa the Audit at the time of previous inspection. Procedure to Obtain the Documents. Sri Sailendra Narayan Mohanty. Who is the Final Authority that waits the Decision?

E by the Inspecting Officer before submitting the same to the A. E, so that such important cases are not lost sight of, and effective and prompt action is taken from time to time. Amount Sanctioned in lakhs.