A.P.

PUBLIC WORKS ACCOUNTS CODE

MEMORANDUM

MEMORANDUM OF TREATEMENT

Memorandum showing the relation between the rules in the Re-written Andhra Pradesh Public Works Account Code with those in The Andhra Pradesh Public Works Account Code (Corrected upto 1-9-1996), Issued and Published by Government of Andhra Pradesh
The rules in this Code may be amended by the authorities specified in column (3) of the Memorandum provided they are not repugnant to any of the provisions of the Constitution of India and rules issued thereon, Fundamental Rules, the Audit Resolution and other Statutory Rules and Orders issued by the Government of India and Government of Andhra Pradesh. The Financial Rules may be altered only by or with the concurrence of the Finance Department. In interpreting the rules in this Code, it should not be assumed that they are more compilations from the sources indicated in Column (2) of this Memorandum, as the rules in Column (1) contain such further modifications as Government may have deemed to fit to make with (the concurrence of the Accountant General or Comptroller and Auditor General in the case of accounts and audit rules) at the time of framing these rules. Paragraph No of the AP Public Works Account Code

Relation to the Andhra Pradesh Public Works Account Code (Corrected upto 1-9-1996) Chapter I Extent of Application

Authority competent to revise in future

Modified incorporating all Departments, Corporations and Undertakings dealing with Public Works. The Paragraph merely defined the scope of the Code. Chapter II Definitions All "definitions" in this chapter have been defined for purposes of accounts and can be amended only on the authority of the Comptroller and Auditor General (C&AG) of India.

2 2A 3 4 5 6 6A 7 8 8A

No change. Definition of Accountant General is incorporated as defined in Article 6, A.P. Financial Code Vol I. Modified incorporating proposed definitions in updated APPW D Code in para 99. No change. Devolution Rules replaced by the Article 246 of Constitution of India. No change. Incorporated the definition for appropriation bill as per Article 6, A.P. Financial Code Vol I. No change. Dropped as New para inserted as 10 B. Definition for "Bank" is incorporated as in Article 6, A.P.

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A.P. PUBLIC WORKS ACCOUNTS CODE

MEMORANDUM

Paragraph No of the AP Public Works Account Code 9 9 A to C

Relation to the Andhra Pradesh Public Works Account Code (Corrected upto 1-9-1996) Financial Code Vol I. No change. Definitions for "Budget Estimate, Charged Expenditure and Cheque" are incorporated as in Article 6, A.P. Financial Code Vol I. The paras with its Annexure in Article 59, of Account Code, Vol I is incorporated. Simplified. The Duties and Functions of C&AG of India, incorporated as per Article 148, the Constitution of India, with Appendix 1. The definitions for "Constitution of India, Consolidated Fund Account and Contingency Fund Account" are incorporated as per Article 6, A.P. Financial Code Vol I. No change. Modified keeping para 1 of this Code in view. Definition for Deposit Works is modified to suit present situation. No change. Deleted in view of implementation of Constitution of India. No change. Simplified. No change. Modified keeping the present functioning of divisions in view. No change. Definitions for Financial Year is incorporated as per Article 6, A.P. Financial Code, Vol I. Rule (3) of A.P. Fundamental Rules is incorporated. No change. Definition for imprest incorporated as in Article 9, AP Account Code, Vol I. No change. Definition for Indian Audit Department is incorporated as in Article 6, A.P. Financial Code, Vol I. No change. Clubbed together without change. No change.

Authority competent to revise in future

10 10 A 10 B

10 C to E

11 to 13 14 15 16 17 18 & 19 20 21 22 & 23 24 24 A 25 26 26 A 27 27 A 28 & 29 30 & 42 31 to 33

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A.P. PUBLIC WORKS ACCOUNTS CODE

MEMORANDUM

Paragraph No of the AP Public Works Account Code 33 A & B 34 & 35 36 37 & 38 39 40 & 41 42 43 & 44 44 A 45 & 46 46 A 47 48 to 54 54 A 55 to 63 64 65 66 66 A to 70

Relation to the Andhra Pradesh Public Works Account Code (Corrected upto 1-9-1996) Definitions for lumpsum contract and LOC are incorporated as in Article 9, AP Account Code, Vol III. No change. Monitory limits enhanced. No change. Monitory limits enhanced. No change. Clubbed in para 30. No change. Monitory limits enhanced. No change. Definition for Public Account is incorporated as in Article 6, A.P. Financial Code, Vol I. Definition for State is incorporated as in Article 6, A.P. Financial Code, Vol I. No change. Definition for Revenue Account of State is incorporated as in Article 6, A.P. Financial Code, Vol I. No change. Departments are incorporated as in para 1 of this code. No change. Definition for Unit of Appropriation is incorporated as in Article 6, A.P. Financial Code, Vol I. No change. Chapter III General Outlines of System of Accounts

Authority competent to revise in future

The rules in this chapter pertain to accounts and audit and can be amended only on the authority of the C&AG of India.

71 71 A

Modified keeping the present functioning of Engineering Departments dealing with Public Works. Rule (1) is incorporated as in Rule (29) of Government Accounting Rules, 1990 issued by Government of India, modifying Heads of Accounts. Rule (2) is incorporated as in Chapter 5 and 9 of A.P. Budget Manual, enhancing stipulated monitory limits, instructions issued in G.O.Ms.No. 135, Fin & Plg (FW.BG), Dt. 20-9-2000. Rule (3) is incorporated as in Article 34, A.P. Account

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A.P. PUBLIC WORKS ACCOUNTS CODE

MEMORANDUM

Paragraph No of the AP Public Works Account Code

Relation to the Andhra Pradesh Public Works Account Code (Corrected upto 1-9-1996) Code, Vol I, modifying heads of Accounts. Rule (4) is incorporated as in Article 35, A.P. Account Code, Vol I. Rule (5) is incorporated as in Chapter 12 of A.P. Budget Manual. Rule (6) is incorporated as in Article 38 & 39, A.P. Account Code, Vol I, modifying heads of Accounts. Rule (7) is incorporated as in Article 40, A.P. Account Code, Vol I, modifying heads of Accounts. Rule (8) is incorporated as in Rule (33), Government Accounting Rules, 1990 issued by Government of India and Chapter 9 of A.P. Budget Manual.

Authority competent to revise in future

72 to 75 76 77 & 78 79 80 81

No change. Modified keeping Rule (26), Government Accounting Rules, 1990 issued by Government of India. No change. Modified keeping the Article 283, Constitution of India. Modified as per G.O.Ms. No. 1710, PWD, Dt. 10-8-1963. Modified duly incorporating Article 246, Constitution of India instead of Devolution Rules. Note deleted as CPWD is dealing now. No change, except deleting second sentence (England Stores) as it is not applicable now. No change, except incorporating "State Government Finance Department" in place of Accountant General for posting DAO in para (b). No change. The PAO System is introduced with Appendix 10. The Accountability of Departments and DDOs as fixed by Government in G.O.Ms.No. 507, Finance (TFR) Dept., Dated 10-4-2002 and G.O.Ms.No.667, Finance (TFR.II) Department, Dated 11.10.2004 is incorporated with Appendices 12 & 13. Chapter IV Relations with Audit The rules in this chapter pertain to audit and can be amended only on the authority of the C&AG of India.

82 83

84 84 A 84 B

85 86

No change. The sentence "C&AG (duties, powers, conditions of service) Act 1971, incorporated instead of Rules framed by the President.

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A.P. PUBLIC WORKS ACCOUNTS CODE

MEMORANDUM

Paragraph No of the AP Public Works Account Code 87 88 89 to 92 A 93 94 95 96 97 98 & 99 100 100 A

Relation to the Andhra Pradesh Public Works Account Code (Corrected upto 1-9-1996) DAO's responsibility for Accounts is also incorporated. Modified incorporating provisions as in G.O.Ms.No. 290, Fin & Plg, Dt. 11-11-1982. No change. Simplified. No change, except incorporating Engineer-in-Chief along with Chief Engineer. No change, excepting monitory limits enhanced. No change. Modified, fixing a uniform time limit to all divisions. No change. Rule (3) incorporated. New para incorporated defining action to be taken on Draft Audit Para & Audit Report. Chapter V Appropriations and Control of Expenditure

Authority competent to revise in future

C&AG of India

101 & 102 103 104 105 & 106 107 108 109

No change. Already deleted. In view of Article 202 of Constitution, the powers given to the Governor under India Act deleted. No change. Already deleted. No change, except modification of Heads of Accounts. Engineer-in-Chief includes heads of departments along with Chief Engineer is incorporated. In para (ii) Monitory limits enhanced. No change. In Second para, monitory limits enhanced. Form Nos modified as per G.O.Ms. No. 172, TR&B, Dt. 3-6-1980. No change. Form Nos modified as per G.O.Ms. No. 172, TR&B, Dt. 3-6-1980. No change, except incorporating Engineer-in-Chief. No change. Sub para deleted, in view of present situation. Modified Heads of Accounts.

110 & 111 112 113 114 to 116 117 118 119 120 121

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A.P. PUBLIC WORKS ACCOUNTS CODE

MEMORANDUM

Paragraph No of the AP Public Works Account Code

Relation to the Andhra Pradesh Public Works Account Code (Corrected upto 1-9-1996) Sub para in (b) deleted as the concerned departments dealing with those works.

Authority competent to revise in future

122 to 124 125 126 127

Already deleted. Deleted as no English Stores now. No change, excepting monitory limits enhanced. Sub para deleted. The Powers of Reappropriation is incorporated in Appendix 4 A. Chapter VI Cash C&AG of India

128 129 to 135 136 137 138 139 140 to 150 151 152 & 152 A 152 B 153 to 156 157 158 to 167 168 169 170 171 172 173 174 175

No change, except modifying cost of postage stamps. No change. No change, except incorporated sentence "Wherever PAO System is not in existence" at the end of the para. Already deleted. No change, but Rule (4) incorporated to operate the procedure. Wherever PAO System is not in existence. No change, except enhancing minimum limit of cheque. Rule (1) incorporated as in para 144. No change. Deleted as it is not in operation in present situation. No change. No change, except enhancing monitory limits. No change. In para (a) exception in T.R. 32 of APTC 1 incorporated. No change. No change, except enhancing monitory limits, as in CPWA para - 6.6.8. No change. In Note under Rule (2) Monitory limits enhanced. No change. No change, except enhancing monitory limits. Para modified inserting instructions 40, under TR -16, APTC, Vol - 1. Rule (1) added, as in instructions 41, under TR- 16, APTC, Vol - 1 and para 6.7.3, CPWA. No change. `

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A.P. PUBLIC WORKS ACCOUNTS CODE

MEMORANDUM

Paragraph No of the AP Public Works Account Code

Relation to the Andhra Pradesh Public Works Account Code (Corrected upto 1-9-1996)

Authority competent to revise in future

Chapter VII Stores 176 177 & 178 179 180 181 to 182 183 184 184 A The stores manual modified as "Stores Rules", Chapter VII, APFC, Vol-1 No change. No change. In sub para (c) for Minor Head "repairs" modified as "Maintenance". No change. No change. No change. Para for priced vocabulary of stores incorporated as in para 7.2.3 CPWA for adoption in workshops and machinery divisions as ordered in G.O.Ms.No. 997, PWD, Dt. 17-6-1967. No change. Bin card form 8B incorporated for adoption in workshops and machinery divisions as ordered in G.O.Ms.No. 997, PWD, Dt. 17-6-1967. No change. No change. Bin card form 8B incorporated for adoption in workshops and machinery divisions as ordered in G.O.Ms.No. 997, PWD, Dt. 17-6-1967. Sub para added as in para 7.2.11, CPWA. Rule (2) modified as in para 7.2.19, CPWA. 190 190 A 191 No change. New para added, see Bin cards as in para 7.2.12, CPWA. Bin card form 8B incorporated for adoption in workshops and machinery divisions as ordered in G.O.Ms.No. 997, PWD, Dt. 17-6-1967. Note under Rule (1), is modified fixing monitory limits applying to all subdivisions. 192 & 193 194 & 195 196 No change. "Half yearly balance returns" is modified as "Yearly balance returns". No change. C&AG C&AG C&AG C&AG C&AG C&AG C&AG C&AG C&AG C&AG C&AG C&AG

185 186

187 188 189

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A.P. PUBLIC WORKS ACCOUNTS CODE

MEMORANDUM

Paragraph No of the AP Public Works Account Code 197 198 199

Relation to the Andhra Pradesh Public Works Account Code (Corrected upto 1-9-1996) No change. Rule (2) modified as in para 7.2.19, CPWA. "Half yearly Register of Stock" is modified as "Yearly Register of Stock". Note deleted. Out side the "Division" is modified as "Government Departments". At the end of the sub para (a), added "or issue rates whichever is higher". Sub para (b) Deleted.

Authority competent to revise in future C&AG

200

200 A 201 202 203 & 204 205 to 208 209 & 210 211 212 to 214 215 216 217 to 220 221 to 224 225 226 to 229 230 231 232 233 234 to 236 237 238 to 240 241

No change. (a) Modified rule - cost of material for private purpose should be issued only on payment basis. No change. No change. "Half yearly Register of Stock" is modified as "Yearly Register of Stock". No change. Already deleted. No change. "Half yearly balance returns" is modified as "Yearly balance returns". Note deleted. No change. No change. Rule (2) added as in para 7.3.6, CPWA No change. In end of para, "Remittance Transfer Receipt" modified as "Demand Draft". No change. No change. Deleted. No change. In end sub para added to follow procedure in paras 333 to 337 of APPW D Code. No change. Under Rule (2) sub para added as in para 7.4.2, CPWA. C&AG C&AG C&AG C&AG C&AG C&AG C&AG C&AG C&AG C&AG C&AG C&AG C&AG C&AG C&AG

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A.P. PUBLIC WORKS ACCOUNTS CODE

MEMORANDUM

Paragraph No of the AP Public Works Account Code 242 to 244 245 246

Relation to the Andhra Pradesh Public Works Account Code (Corrected upto 1-9-1996) No change. In sub para (a) & (b), monitory limits enhanced to Rs. 1 lakh from Rs. 1,000/No change. Chapter VIII Transfer Entries

Authority competent to revise in future C&AG C&AG C&AG All rules in chapter can amended only the authority C&AG. this be on of

247 to 253

No change. Chapter IX Revenue Receipts

254 255 256 257 258

Public Works Department is modified as "Irrigation & CAD Department". No change. Rule (4) & (7) deleted. No change. In sub para (a), Water Charges stipulated shall be modified as "Subject to modification issued by Government from time to time". In last para, Board of Revenue is modified as "Government". Monitory limits also enhanced. In sub para (d), sub rule (3) incorporated on supply of Drinking water to local bodies. Note also simplified. In sub para (f), Heads of Accounts modified. Already deleted. Board of Revenue is modified as "Chief Commissioner (Land Administration) ". No change. Sub rule (4) modified. No change. No change. Note (c) Deleted. No change. No change except incorporating PAO after Treasury Officer wherever occurred. No change. No change. No change. Rule (1) added as in para 9.5.5, CPWA.

C&AG C&AG C&AG C&AG

259 260 261 to 263 264 265 266 267 268 269 270 271 to 274 275 to 279 280

C&AG C&AG C&AG C&AG

C&AG

C&AG C&AG

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A.P. PUBLIC WORKS ACCOUNTS CODE

MEMORANDUM

Paragraph No of the AP Public Works Account Code 281 & 282

Relation to the Andhra Pradesh Public Works Account Code (Corrected upto 1-9-1996) No change. Chapter X Works Accounts

Authority competent to revise in future C&AG This chapter gives procedure on accounts to be maintained by the Officers of Public Works Departments. These paras can be amended only on the authority of C&AG.

283 to 285 286

No change. "Wherever PAO system is not in Operation" is incorporated in starting of para. Monitory limits are also enhanced. No change. Deleted in view of Ban on NMRs in Act 2/94. Para modified keeping Act 2/94. Percentage rate limit "not exceeding 5%" is incorporated. Note 2 deleted. Note 1 to 4 deleted. The paras in which powers given to Boat Superintendent and Foremen are deleted. At end note added in regards to recording of measurements for departmental execution or through VDC etc.,

287 to 289 290 & 291 292 293 294

295 296 297

Already deleted. No change. Modified keeping rules laid down in para 294, APPW D Code with enhancement of monitory limits. Rule (8) is also modified as in para 296, APPW D Code. Running Account Bill Form No.s 25 & 27 are modified as 26 as in para 10.2.12, CPWA. No change. Modified as in para 10.2.14, CPWA. Already deleted. Deleted in view of modification of para 300. Form No.s modified. No change. The Form for refund of lapsed deposit is incorporated.

298 299 300 301 302 303 304 305

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A.P. PUBLIC WORKS ACCOUNTS CODE

MEMORANDUM

Paragraph No of the AP Public Works Account Code

Relation to the Andhra Pradesh Public Works Account Code (Corrected upto 1-9-1996)

Authority competent to revise in future

306

The rule (5) is modified keeping Note 2 of para 10.2.16, CPWA and Note 1 & 2 also deleted. Note 3 modified. In Rule (6), for "Special Sanction of Government" modified as "Permission of E.E. or Divisional Engineer". In sub paras monitory limits enhanced.

Rule (4) relating to Accounts adjustment can be amended only on the authority of C&AG.

307

Rule (1) is modified as in Article 320, APFC 1. Rule (2) Deleted in view of modification of Rule (1). Rule (4) (a) & (b) incorporated as in para 10.2.17, Note 4 & 5, CPWA.

308 309 310 311 311 A

No change. Note 2 added as per 10.2.18, CPWA. Deleted. No change. Form 25 changed as 26. Instead of loose measurement "Measurement Books". sheets modified as

312 313

No change. Modified keeping para 197, APPW D Code and GOI Guidelines as in CPWA and G.O.Ms.No. 94, I&CAD, Dt. 1-7-2003. Already deleted. No change. Modified incorporating A.P. Act 2/94. Modified the Pay Bill Form as APTC 47. Rule (2) is modified. Sub paras added keeping 10.2.27, CPWA. No change. Modified keeping Article 82, APFC 1 Modified as charged to relevant Major Head instead of work. No change. Note added as ordered by Government in G.O.Ms.No. 997, PWD, Dt. 17-6-1967. In Rule (2), monitory limits enhanced. No change. In Rule (2), provision is incorporated as in para 10.3.2 (b),

314 315 316 317 318 319 320 321 322 323 324 to 326 327

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A.P. PUBLIC WORKS ACCOUNTS CODE

MEMORANDUM

Paragraph No of the AP Public Works Account Code

Relation to the Andhra Pradesh Public Works Account Code (Corrected upto 1-9-1996) Note 2, CPWA. Rule (2) (d) simplified.

Authority competent to revise in future

328 329

In (a) monitory limits enhanced. Sub para added as in 10.3.5, CPWA Can be amended only on the authority of C&AG.

330 & 331 332

No change. Sub para added incorporating escalation clause for supply of materials departmentally as per G.O.Ms.No. 2152, PWD, Dt. 30-12-1970 No change. Monitory limits enhanced. No change. No change. This is a C&AG's Rule, but it may be suitably modified if note under Paragraph 365 the local government decide that the account documents need not record the progress of work.

333 to 343 344 345 to 348 349

350 to 353 354 355 to 362 362 A 363 364 & 365

No change. Modified keeping para 10.5.12, CPWA. No change. New para on land acquisition accounts incorporated as in para 10.5.21, CPWA. No change. No change. Paragraph 365 may be amended by the local government at their discretion if they consider that account documents need not record the progress of work which is required for executive purposes.

366 367 368

Second para is modified keeping para 10.5.24, CPWA. No change. No change, except incorporating note as per Govt. Memo No. 2358/F3(ii)/2001-1, Finance Dept., Dt, 9-4-2001.

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A.P. PUBLIC WORKS ACCOUNTS CODE

MEMORANDUM

Paragraph No of the AP Public Works Account Code 369 to 378 379 380 381 to 383 384 385 386 & 387 388 389 & 390 390 A 391 392 393, 393-A & 394

Relation to the Andhra Pradesh Public Works Account Code (Corrected upto 1-9-1996) No change. Simplified, enhancing monitory limits. No change, except incorporating note as per Govt. Memo No. 2358/F3(ii)/2001-1, Finance Dept., Dt, 9-4-2001. No change. The Ledger Form modified incorporating "5. Secured Advances" and modifications as in para 10.7.5, CPWA. Modified incorporating "Secured Advances" as in para 10.7.6, CPWA. No change. Sub para added as in para 10.7.10, CPWA. No change. Incorporated as in para 10.8.2, CPWA. No change. Deleted. No change. Chapter XI Manufacture Accounts

Authority competent to revise in future

All the rules in this chapter can be amended only on the authority of C&AG, as he has been entrusted with the Audit of Accounts under C&AG Rules.

395 to 405 406 407

No change. Para (b) modified as in para 12.3.2 CPWA. No change. Chapter XII Suspense Accounts All the rules in this chapter can be amended only on the authority of C&AG, as he has been entrusted with the Audit of Accounts under C&AG Rules

408 409 410 & 411

Modified keeping para 13.1.1 CPWA. Title modified as in para 13.2 CPWA. No change.

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A.P. PUBLIC WORKS ACCOUNTS CODE

MEMORANDUM

Paragraph No of the AP Public Works Account Code 412 413

Relation to the Andhra Pradesh Public Works Account Code (Corrected upto 1-9-1996) Simplified. Government of India instructions issued in M/W&H (Works Divn.) O.M.No. 15011/12/78-WZ, dt. 27-4-1982 as in CPWA is incorporated. No change. Modified keeping para 13.3.4 CPWA. No change. Modified keeping para 13.4.1 CPWA. No change. Modified keeping para 13.4.3 CPWA. No change. Already Deleted. Note added as in para 13.4.5 CPWA. No change. Already Deleted. No change. Modified keeping para 13.5.2 CPWA. No change. Chapter XIII Workshop Accounts

Authority competent to revise in future

414 to 416 417 418 & 418-A 419 420 421 422 423 424 425 to 427 428 to 436 437 438 439 & 440

All the rules in this chapter can be amended only on the authority of C&AG, as he has been entrusted with the Audit of Accounts under C&AG Rules

441 to 444 445 446 & 447 448 449 450 451 452

No change. No change, except change of Heads of Accounts as per revised classification. No change. Monitory limits enhanced and modified as in 14.2.4 CPWA. Modified as in 14.2.5 CPWA. No change. No change, except change of Heads of Accounts as per revised classification. No change.

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A.P. PUBLIC WORKS ACCOUNTS CODE

MEMORANDUM

Paragraph No of the AP Public Works Account Code

Relation to the Andhra Pradesh Public Works Account Code (Corrected upto 1-9-1996)

Authority competent to revise in future

Chapter XIV Deposits 453 454 to 457 Note deleted. Deleted as such Securities are not in Operation. C&AG As deposits are Central, these can be amended only on the authority of Government of India. C&AG As deposits are Central, these can be amended only on the authority of Government of India. C&AG

458 459

Monitory limits enhanced No change.

460 to 462 463 464 465 466 & 467 468

No change. Modified as in 15.4.1 CPWA. No change. Sub para added as in 15.5.2 CPWA No change. Deleted Chapter XV Non- Government Works

C&AG C&AG C&AG C&AG

469 470

No change. Rule 68, Government Accounting Rule, 1990, GOI is incorporated. In rule 1(b), sub para deleted. In rule 2 modified as in Note 3 of 16.1.2, CPWA.

C&AG C&AG

471 to 473 474 475 476 477 to 482 483 484

No change. In rule 2, PAO Works and Accounts added. Rule 3 modified keeping Appendix XX, APW D Code. Modified keeping para 16.2.2 CPWA Modified keeping the present circumstances. No change. No change. PWD is modified as I&CAD

C&AG C&AG C&AG. C&AG C&AG.

C&AG.

30

A.P. PUBLIC WORKS ACCOUNTS CODE

MEMORANDUM

Paragraph No of the AP Public Works Account Code

Relation to the Andhra Pradesh Public Works Account Code (Corrected upto 1-9-1996)

Authority competent to revise in future

Chapter XVI Transactions with other Divisions, Departments and Governments

All the rules in this chapter can be amended only on the authority of C&AG, as he has been entrusted with the Audit of Accounts under C&AG Rules

485 486 486 A 487 488 489 to 492 492 A 493 494 495 to 498 499 500 to 503

PWD is modified as Engineering Department dealing with Public Works. Modified as in Article 62, Note 1, APFC Vol-1 Incorporated as in 17.1.3 CPWA No change, except change of Heads of Accounts. Modified as in Note 3, para 98 of Re-written D Code. No change. New para added on "Inter Departmental Transactions by cheques / Bank Drafts" as in para 17.2.1 (b) & (c)- CPWA No change. Rule (1) modified as in Note under Article 185, APAC Vol-3 No change. Modified as in Article 187, APAC Vol-3 No change. Chapter XVII Pay and Allowances All the rules in this chapter can be amended only on the authority of C&AG, as he has been entrusted with the Audit of Accounts under C&AG Rules

504 505 506 507 508

No change, except modification of rule (2). Sub para incorporated as per G.O.Ms.No 184, Fin & Plg, Dt. 16-5-1989. Rule (1) modified as per present situation on issue of LPCs. Modified as combined pay bills are being sent to Treasury. Rule (2) incorporated as per G.O.Ms.No 502, Fin (TFR), Dt. 27-11-2003.

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A.P. PUBLIC WORKS ACCOUNTS CODE

MEMORANDUM

Paragraph No of the AP Public Works Account Code 509 to 513

Relation to the Andhra Pradesh Public Works Account Code (Corrected upto 1-9-1996) No change. Chapter XVIII Contingent Charges

Authority competent to revise in future

All the rules in this chapter (except para 518) can be amended only on the authority of C&AG, as he has been entrusted with the Audit of Accounts under C&AG Rules.

514 515 516 to 518 519 520

No change. Modified as per Chapter VI of APFC, Vol- 1 deals this item. No change. The Rules (e) and (f) incorporated as in 19.3.1 & 19.3.2, CPWA. No change. Chapter XIX Direction and Other Special Offices

521 & 522 523 524 525 526 526 A 527 528 & 529

No change. Simplified. No change. Rule (1) deleted as per G.O.Ms.No. 442, TR&B, Dt. 18-11-1978 No change. New para added as in 20.3.5. CPWA. No change except modifying Appendix 15 of APFC-2 as Appendix 7 of APFC- 2 No change. Chapter XX Accounts Returns of Sub-Divisional Officers

C&AG

C&AG.

C&AG. All the rules in chapter can amended only the authority C&AG. this be on of

530 to 535

No change.

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A.P. PUBLIC WORKS ACCOUNTS CODE

MEMORANDUM

Paragraph No of the AP Public Works Account Code

Relation to the Andhra Pradesh Public Works Account Code (Corrected upto 1-9-1996)

Authority competent to revise in future

Chapter XXI Accounts of Divisional Offices

All the rules in this chapter can be amended only on the authority of the C&AG as relating to check of initial accounts and their completion for purposes of audit, and maintenance of accounts records in Divisional Offices.

536 537 538 539 to 542 543 544 & 545 545 A 546 & 547 548 549 to 553

Note incorporated as per G.O.Ms.No. 300, TR&B (c), Dt. 12-06-1978. No change. Rule (2) modified incorporating reference of FR, instead of APFC Vol-1 No change. "Sanctions to fixed charges" sentence is deleted as it is not applicable now. Thus Form 58 in Rule (1) is also deleted. No change. New para added as in 22.2.7. CPWA. No change. In Rule (1), monitory limits enhanced as per certificate in Form 8, APFC Vol 1 No change. New Introductory para on Monthly incorporated as in 22.4.1, CPWA Accounts is

554 & 555 556 557 558

No change. Rule (1) in (d) modified as per 22.4.4. Note to (d), CPWA Rules (e) & (f) incorporated as in 22.4.4, CPWA Under Rule (1), sub para incorporated on Relief on Account of Natural Calamities, as in 22.4.5, CPWA (a) ii, iii & iv deleted. Rule (1) modified, incorporating provision in Note (1) to para 22.4.6 (c), CPWA. In Rule (2) the matter pertains to MES and P&T Department deleted.

559 to 561

No change.

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A.P. PUBLIC WORKS ACCOUNTS CODE

MEMORANDUM

Paragraph No of the AP Public Works Account Code 561 A 562 563 564 to 566 567

Relation to the Andhra Pradesh Public Works Account Code (Corrected upto 1-9-1996) New para incorporated as in 22.4.10, CPWA The matter pertains to MES and P&T Department deleted. No change, except change of Heads of Accounts. No change. Form nos modified. Sub para under Rule (3), for "Extension and Improvements and Maintenance and Repairs" modified as "Minor Works and Maintenance", in view modified budget classification.

Authority competent to revise in future

568 569

Rule (1) & (2) incorporated as in para 22.4.16, Note 1 & 2, CPWA. (a) (i) Incorporated as in para 22.4.17, CPWA. (iii) Monitory limits enhanced. In sub para in (vi) "London Stores" Deleted. (c) sub rule (1) incorporated as in para 22.4.7 (c), CPWA

570 to 577 578 579 to 588 588 A 589 & 590

No change. In rule (2) monitory limits enhanced. No change. Rule (1) incorporated under LR Article 239, APAC Vol-3 No change.

34

A.P. PUBLIC WORKS ACCOUNTS CODE

MEMORANDUM

Paragraph No of the AP Public Works Account Code

Relation to the Andhra Pradesh Public Works Account Code (Corrected upto 1-9-1996)

Authority competent to revise in future

APPENDICES
Appendix 1 The Extract from Comptroller And Auditor-General's (Duties, Powers And Conditions Of Service) Act, 1971 (No. 56 Of 1971.) These are reproduced in this code, for facility of reference. Appendix 2 Rules regulating personal matters affecting Divisional Accounts Officers. These Rules are issued under the Andhra Pradesh Divisional Accounts Officers Service Rules in G.O.Ms.No. 290, Fin. & Plg., Dt. 11-11-1982. Rules for the Public Examination qualifying for admission to the establishment of Divisional Accounts Officers and prescribing of Syllabus for Divisional Test Examination, issued in G.O.Ms.No. 308, Finance and Planning (F.W.W.A-I) 7th December, 1981. List of Major and Minor Head of Account of all Engineering Departments Dealing with Public Works Receipts and Disbursements. (As per Revised Structure of Classification with effect from 1-04-1987 See Budget Manual) This can be amended only on the authority of C&AG, subject to concurrence of the Secretary to Government, if the form of the Finance and Revenue Accounts is affected. This Appendix is an extract of A.P. Budget Manual. Omitted

Appendix 3

Appendix 4

Appendix 4A Appendix4 B&C Appendix 5

Appropriations - Unit and Distribution

Pertains to P&T and Central Works. Omitted as dealt by Government of India. Accounts Rules relating to the Receipts and Charges of the Public Works Department in connection with Cemeteries and Churches. - Omitted, since not being dealt. Rules for the collection and accounting of all collections levied under the Navigation Rules framed under Act II of 1890. Rules for the Distribution of Establishment and Tools and Plant Charges.

Appendix 6

Appendix 7

These rules can be amended by the local Government to suite their requirement in consultation with C&AG, who will see

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A.P. PUBLIC WORKS ACCOUNTS CODE

MEMORANDUM

Paragraph No of the AP Public Works Account Code

Relation to the Andhra Pradesh Public Works Account Code (Corrected upto 1-9-1996)

Authority competent to revise in future

that the rules provide for requirements to Audit.

Appendix 8

Notes of Inspection of the Accounts Records of the Sub-division Officer.

Can be amended only on the authority of C&AG.

Appendix 9

Functions of Committee on Public Accounts. Extract of A.P. Budget Manual. This is reproduced in this code, for facility of reference.

Appendix 10 Appendix 11

Pay & Accounts Organization Works System to all Departments Dealing With Public Works. This is reproduced in this code, for facility of reference. Detailed procedure to be followed by PW Divisional Officers for settlement of Inter Divisional Transactions by cheque / Bank Draft, as in CPWA Code. (Appendix 7 A, incorporating Forms 5 & 6 as approved by State Government) Can be amended only on the authority of C&AG.

Appendix 12 Appendix 13

Norms for Public Finance Accountability before Releases and Drawel of Funds (G.O.Ms. No. 507, Finance (TFR) Dept., 10-4-2002) State Financial Accountability Assessment - Asset Management and Maintenance of Registers and Records Guidelines. (G.O.Ms.No.667, Finance (TFR.II) Department, Dated 11.10.2004)

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