Public Work Account-contract Accounts and Tenders

1. CONTRACTS, ACCOUNTS and TENDERS
“Unit 1: Public Work Account”
Presented by
Pranoti.O.Shirole
Assistant Professor
Department of Civil Engineering
Sharad Institute of Technology College of Engineering, Yadrav, Ichalkaranji
(An Autonomous Institute)
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2. Introduction- Public Work Accounts
• Account is the method of keeping record of cost of
services related to provided work.
• It is much necessary to keep record of account to control
financial expenditure and the proper usage of money.
• Such system followed by PWD of Central and state
government of keeping record of finance known as
Public Work System account.

3. Functions of Public Works Department
Public Work Department carry out following works
1. All civil construction and Maintenance work of
building, roads, bridges, water supply and sanitation,
irrigation related etc.
2. Work assigned by Government or department like
Roads, railways, defence etc.
3. Execute projects of private or local bodies

4. Duties and responsibilities of officers in PWD
Different overheads in PWD-
1) Chief Engineer (C.E.)
2) Superintending Engineer (S.E.)
3) Divisional Officer (D.O.) or Executive Engineer (E.E.)
4) Sub-divisional Officer (S.D.O) or Assistant Engineer (A.E.)
5) Sectional Officer (S.O.)or Junior Engineer (J.E.)
6) Divisional Accountant

5. Duties of Chief Engineer (C.E.)
• Chief Engineer is the administrative and professional head of
department.
• The duty of Chief Engineer to give administrative approval
from the government and to keep a close watch over the
progress of work and to control excess expenditure
• Chief Engineer sanction the purchase of materials, tools, plant
and live stock within his jurisdiction in connection with works
as per rule.

6. Duties of Superintending Engineer (S.E.)
• It is the duty of Superintending Engineer to check up items related
to work and rates of the estimated work submitted by Executive
Engineer before forwarding to Chief Engineer.
• It is the duty of S.D.O. to invite tenders for work sanctioned
administratively as well technically and allocation of fund.
• His duty to give technical sanction of bill within his power.
• To keep a close watch over the progress of work and to control
excess expenditure within his power
• Verification of stock according to rule and inspection of divisional
office at least once in a year.

7. Duties of Divisional Officer (D.O.) or
Executive Engineer (E.E.)
• The duty of Executive Engineer to organize and supervise the
execution of works and quality of material.
• He is responsible to Superintending Engineer for efficient execution
and management of works.
• To prepare estimate of proposed works through his assistant and
submit the same estimate to Superintending Engineer.
• To invite tenders for works, sanctioned administratively as well
technically and allocation of fund for its execution.
• His duty to inspect the work and check measurements of atleast 10%
of work as per rule.

8. Duties of Sub-Divisional Officer (S.D.O.) or
Assistant Engineer (A.E.)
• Responsible for efficient execution and management of works within
his jurisdiction.
• His duty to maintain the initial accounts records of cash & stores under
his charge.
• Duty to ensure all correct accounts returns submitted punctually to
divisional officer.
• His duty to inspect the work and check measurements recorded in
M.B. of atleast 25% of work as per rule.
• Should keep control over expenditure and to report monthly progress
of work.

9. Duties of Sectional Officer (S.O.) or Sub-
Assistant Engineer (J.E.)
• To supervise day to progress of work and records the same
measurements in the measurement book as per specification and
drawings.
• To maintain accounts for materials, plants, tools issued for the work to
make timely recovery of the same.
• To draw attention of Assistant Engineer for any irregularities of
contracts, shortage of materials or any other difficulties.
• Keep the records of measurements and nominal muster roll updated,
submit daily progress of work to Assistant Engineer.

10. Divisional Accountant
• As the compiler of the account of the division with the prescribed rules
and the data clearly to him.
• As internal checker charged with the responsibilities of applying
certain preliminary checks to the internal accounts, vouchers etc.
• As the financial assistant and advisor to the divisional officer in all
matters relating to the accounts and budget estimates.
• He should advice the divisional officer on the financial effect of all the
proposals for expenditure.

11. Thank You