2. Account in PWD :-
Account is the process of keeping all the information of cost as
well as service.
All the information are recorded and keep at Safe, so that it can
be use any time.
Different account in PWD are following :
1. Measurement Book
2. Nominal Muster Roll
3. Imprest Cash
4. Cash Book
5. Indent
6. Invoice
7. Bill
8. Voucher
9. Hand Receipt
10. Cash Book
11. Temporary Advance
3. Measurement Book :-
➢ Measurement of any work is maintained in special type of a
note book, which is know as measurement book.
➢ Contractor is paid on the basis of quantity of various item
recorded in measurement book can be used.
➢ Separate measurement book is required for each work , but for
small work single measurement book can be used.
4. ➢ In the beginning of measurement book the following
information should be given
a) Name of work
b) Name of contractor
c) Situation of work
d) Sanction no. of estimate
e) Sanction no. of Tender
f) Estimated Amount
g) Date
h) Time limit
➢ Separate Measurement book should be used by
contractor and PWD department.
6. Imprest cash :-
➢ In case of public work some amount in advance is given to suitable
officer, such as sub divisional officer so that he can make day to
day payment or any certain type of paymen, this advance amount
is known as imprest cash.
➢ The records of transaction must be send to higher authority.
Generally receipt is enter in red pen/ink and expenditure item are
recorded in blue pen.
➢ Amount spent from imprest cash must have voucher.
7.
8. # Cash book
➢ Cash book is one of the most important record for daily cash
transaction for the divisional office.
➢ Each page of cash book has two side receipt side and
payment side.
11. # Indent
material from the store is issued on the demand in a proper form
which is known as indent and the process is known as Indenting .
Indent is prepared by S.D.O (AE) in charge of the work.
Usually indent Consist three parts –
a) Counterfoil
b) Indent
c) Invoice.
12. Counterfoil and Indent are filled by Indenting officers (SDO) and then
it is send to the issuing officer, the issuing officer issue the material
available in Store and fill the invoice against the material issued,
Then he Send the invoice to intending officer who sign and return
the same to issuing officer.
Note :- counterfoil is the part of a cheque, receipt, ticket, or other
document that is torn off and kept as a record by the person issuing
it.
13. Invoice :-
Invoice a part of Indent.
When indent is filled by indenting officer then it is send to store
keeper (issuing offices), where issuing officer issues the material
and then fill the Invoice against actual material issued , then returns
the invoice to indenting officer.
The indenting officer return the same invoice to Stoke keeper after
signing.
15. # Bill :
When Work is in progress the payment is made to Contractor on the
basis of bills Submitted by him which is Checked and passed by SDO.
Bill is prepared for the work done or Supplies by the Contractor which is
measured in measurement book.
Bill include quantity, rate and amount due.
Bill is prepared with the help of measurement book, the total amount is
calculated by multiplying the quantity by rate.
16. A Bill is made for payment.
usually three types of is prepared by Contractor.
1) First and final bill
2) Running Account bill
3) Final bill
17. Voucher
➢ Voucher is Written document having detail of payment which is
keep as a record as a proof of payment .
➢ For any payment first bill is prepared and then Payment is made
on the bill and after payment, bill become Voucher .
➢ Voucher is legal proof of any payment. In case of PWD, no
payment is made without Submitting Voucher.
19. Hand receipt :-
➢ It is a document commonly used in construction projects,
particularly when items are borrowed, issued, or returned.
➢ It is used as record of the transfer of equipment, materials, or
supplies from one party to another.
➢ The hand receipt includes important information such as the
description of the item, its quantity, condition, and any
unique identification numbers or serial numbers.
➢ The document may also contain details about the parties
involved, including their names, titles, and signatures.
20. Temporary Advance :-
➢ It is the amount which is given by higher officer to
subordinate officer so that he can make number of specific
payment like muster roll or any other voucher which has
been passed.
➢ Temporary advance is kept in imprest cash account.
➢ It is also known as temporary imprest.
21. Nominal Muster Roll :-
➢ Nominal mustard roll is a attendance sheet in which daily
attendance of labour employed is Marked.
➢ The payment is made to the labour on the basis of attendance.
➢ In NMR daily attendance of labour is marked with the name
father's name, designation attendance, date , rate of wage, total
amount to be paid, signature of person making attendance and
signature of officer making the payment.
24. Payment to contractor
➢ Payment of contractor is made on the basis of measurement
recorded in measurement book.
➢ When work is in progress or completed , we take detail
measurement and recorded in measurement book, then the cost
is calculated on the basis of rate and quantity.
➢ Payment to the contractor may be made finally by just one
payment when work is small or by number of intermediate
payment during the progress of work.
25. Mode of payment to contractor
Various method of making payment to the contractor are as
following
1. Interim Payment
2. Advance Payment
3. Secured Payment
4. Final Payment
5. First and Final Payment
6. Reduced rate payment
7. Petty Advance
8. Mobilization advance
26. Interim Payment :-
➢ When the project is large, the contractor has to invest large
amount for longer period of time, which may affect the progress
of work due to lack of fund.
➢ In this condition partial payment is done to contractor as per
term of contract.
➢ Contractor is to be paid monthly (or periodically) for the work in
progress, this intermediate payment is called Interim payment.
➢ Interim Payment shall be considered as acceptance of up to that
level of work.
27. Advance payment :-
Advance payment Is generally not made to contractor.
Advance payment is payment paid to contractor without measuring
the work in progress.
It means payment made on a running work by contractor but not
measured.
29. Secured advance payment :-
➢ Secured advance payment is an advance payment made to contractor
against the material brought by contractor to the site.
➢ Secure advance payment is guaranteed up to 75% of cost of material.
➢ When material is indestructible in nature then it can be brought to
site where contractor is responsible for safe custody of material.
➢ If contractor is not taken advance payment previously then contractor
is paid 75% value of material brought.
➢ This advance payment adjusted in next bill
30. Final payment :-
➢ Final payment is last payment paid to contractor after completion
and full settlement of contract.
➢ Final payment is made on yellow paper after confirming following
things
➢ The work is completed as per design drawing and specification.
➢ No damage or any defect appears.
➢ Balance of all outstanding advance.
➢ Rate of material and quantity of work should not exceed from
contract.
➢ After these observation a work completion certificate is issued and
final payment is made within 3 month from the date of issuing
certificate of final completion.
31. First and final payment :-
➢ First and final payment is made to contractor for a small work
where single payment is to be made on completion of whole
work or supply of material.
➢ First and final payment is made in a small work such as
sanitary block, boundary wall, grill work demolition work etc
33. Reduce rate payment :-
➢ Contractor is paid according to term and condition written in
contract.
➢ But in some condition Contractor is fail to carry out work as per
design drawing and specification but structure is safe
according to engineer in charge.
➢ In this situation structure is accepted but rate of each item is
reduced , and payment made with reduce rate is known as
reduce rate payment.
34. Petty Advance :-
➢ For urgent need the engineer in charge give a small amount in
advance to purchasing material in a small quantity which are
not costly is called Petty advance.
➢ For Petty advance approval is not required.
35. Mobilization advance :-
➢ Before starting any project certain work like approach Road, site
office. godown ,water tank ,electric connection etc are required.
➢ These establishment is required for efficient and a smooth
working with safety and proper use of resource.
➢ The amount of money given for establishment to the contractor is
called mobilization advance.
➢ Amount is given to contractor after payment of his security
deposit.
37. Running Account Bill :-
➢ It is a bill for the payment, which is prepared by the Contractor
on a running account (work in progress ).
➢ Running Account Bill means a bill for the Various payment to the
Contractor during the progress of work.
➢ It involves continuously updating and maintaining a running bill
or account for a particular project, contract, or client.
➢ The client (PWD) makes payments against the issued bills, which
are recorded and applied to the running account.
38. R.A. BILL FORMAT
Name of Company:
R.A. Bill No: _______ Name of Site:___________ Name of Contractor:____________
Date: ______ Duration: ______ Work: ______ Building:_______
39. # Retention money :-
➢ Retention money is the amount of money which is held by the
owner (PWD) as a safeguard for any defective work by the
contractor.
➢ Some kind of Defects may occur in project during the defects
liability period.
➢ If the contractor doesn't response according to the contract terms,
then retention money can be used to solve problem.
➢ Retention money can be 5% of the total construction project value.
40. E- Payment :-
➢ Electronic Payments is used to the transfer of funds through
electronic or digital mediums.
➢ We can choose different e-payment methods like mobile wallets,
bank cards, mobile banking, etc.
➢ E-payments are quick and efficient, and the fund transfer typically
takes place instantly.
➢ It is a secure mode of making payments.
➢ E-payments eliminate the need for cash payments.
