UTTAR PRADESH STATE ROADS PROJECT Under IBRD Loan No. …Final).pdf · Reforms in Road Sector of...

PUBLIC WORKS DEPARTMENT Government of Uttar Pradesh, India

UTTAR PRADESH STATE ROADS PROJECT Under IBRD Loan No. 4684-IN

Technical Assistance for Implementation of Institutional Reforms in the Road Sector of Uttar Pradesh

REVIEW REPORT ON IMPLEMENTATION OF IT-BASED BUDGETING AND COSTING SYSTEM ACROSS PWD WITH APPROPRIATE CONTROLS AND REPORTING FUNCTIONS

(FINAL)

Report No. 16

May 2008

LEA International Ltd., Canada in joint venture with

LEA Associates South Asia Pvt. Ltd., India in association with

Ministry of Transportation of Ontario, Canada

Technical Assistance for Implementation of Institutional Reforms in Road Sector of Uttar Pradesh Report No. 16

May 2008 i

TABLE OF CONTENTS 1. BACKGROUND ............................................................................................................................... 1

2. INTRODUCTION .............................................................................................................................. 3

3. REVIEW OF THE EXISTING BUDGETING AND COST CONTROL SYSTEM IN UPPWD .......... 4 3.1 EXISTING BUDGETING PROCEDURE ............................................................................. 4

3.2 EMERGENCY WORKS ...................................................................................................... 7 3.2.1. Natural Calamity ..................................................................................................... 7 3.2.2. Works Related to VIP Visits ................................................................................... 8

3.3 SANCTIONS AND GRANT NUMBERS .............................................................................. 8

3.4 DEPOSIT WORKS ............................................................................................................ 10

3.5 DEFICIENCIES IN THE EXISTING BUDGETING AND COST CONTROL SYSTEM ..... 10

4. OBJECTIVES OF IT BASED BUDGETING AND COST CONTROL SYSTEMS ......................... 12

5. SUGGESTIONS FOR IT BASED BUDGETING SYSTEM ACROSS PWD WITH APPROPRIATE CONTROLS AND REPORTING FUNCTION ................................................................................ 13

5.1 BUDGET SUB-SYSTEM ................................................................................................... 14

5.2 PROPOSED FORMS FOR BUDGET SUB-SYSTEM ...................................................... 16

6. PROPOSED IT BASED COST CONTROL SYSTEM IN SUPPORT OF STANDARD COSTING 29

6.1 COST CENTRES FOR OUT-SOURCED CONTRACTS .................................................. 29

6.2 COST CENTRES FOR IN-HOUSE CONTRACTS ........................................................... 30

6.3 ANALYSIS OF COST INFORMATION ............................................................................. 31 6.3.1. Analysis of Cost Information Arising From Out-Sourced Contracts ..................... 31 6.3.2. Analysis of Cost Information Arising From In-House Contracts........................... 32

6.4 STANDARD COSTING ..................................................................................................... 32

6.5 REGISTER OF WORKS ................................................................................................... 33

7. IMPLEMENTATION PROCESS .................................................................................................... 34

8. CONCLUSION ............................................................................................................................... 35

9. PRESENTATION TO PROJECT STEERING COMMITTEE ......................................................... 36

LIST OF TABLES

Table 1 : GoUP Standard Forms for Budgeting Purposes .......................................................................... 11 Table 2 : Group Wise Proposed Budget Sub-System ................................................................................ 18

LIST OF FIGURES

Figure No. 1 : Flow Diagram for Proposed Forms ...................................................................................... 17


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ANNEXURES

Annexure – 1 : Existing Budget Forms

Annexure – 2 : Proposed Budget Forms

Annexure – 3 : Proposed Costing Forms

Glossary AE Assistant Engineer

BM Budget Manual

CCL Cash Credit Limit

CCIH Cost Control In House

CCOS Cost Control Out Sourced Contracts

CE Chief Engineer

CDO Chief Development Officer

DA Dearness Allowance

DCL Deposit Credit Limit

DDO Drawing and Disbursing Officer

EE Executive Engineer

E-N-C Engineer-in-Chief

FMS Financial Management System

GO Government Order

GoUP Government of Uttar Pradesh

HDM-4 Highway Development and Management-4

HOD Head of the Department

HQ Head Quarters

JE Junior Engineer

LTC Leave Travel Concession

MDR Major District Road

MLA Member of Legislative Assembly

MP Member of Parliament

NH National Highway

NABARD National Bank for Agriculture and Rural Development

ODR Other District Road

PMGSY Pradhan Mantri Gram Sadak Yajana

PWD Public Works Department

RMMS Road Maintenance Management System

SE Superintending Engineer

SH State Highway

SRP State Road Project

TCS Tata Consultancy Services

TO Treasury Officer

UP Uttar Pradesh

UPPWD Uttar Pradesh Public Works Department

UPSHA Uttar Pradesh State Highway Authority

VR Village Road


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1. BACKGROUND

A Policy Development and Institutional Study for UP PWD was undertaken by TCE and a Final Report published in June 20021. One of the subjects of the Study was an ‘Effective and standardized PWD wide budgeting and costing system’.

The Final Report listed the following weaknesses in the UP PWD budgeting system:

1. Budgeting system currently followed is line item budget where action control is the motive.

2. Budgets are used as compliance monitoring tools for spending limits and physical progress.

3. Hindrances in Budget preparation due to non availability of relevant data

4. 80% of the budget is allocated to continuing works and still they do not provoke cost minimization or better contract management.

5. Cash budgeting is not in place in the Divisions.

In order to mitigate theses deficiencies the TCE Report made the following recommendations:

a. Budgets to account for contingencies and strategies dealing with them.

b. Budgets to be continuously revised and revalidated against the actual expenditure and initiate corrective actions with each revalidation.

c. The budgeting system should facilitate the process of decision making, therefore the system be designed to serve the following:

• Authorization of actions and spending limits, delegation of responsibilities

• Forecasting and financial planning of the PWD operating plan

• Coordinating mechanism

• Means to motivate the organization for cost and quality

• Performance evaluation tool by setting standards and benchmarks

d. Improve the budgeting process through periodical review and analysis of the feedback of the implementation from the field.

e. Introduce cash budgeting at Circle level. Cash budgets have to be collated for the state at PWD HQ.

f. Revision of budgets and variances with respect to new factors like cost minimization, output quality, and contract management

g. With the help of cost accounting data, bench mark standard costs across the whole state.

h. Systematic data collection in consonance with the budgeting requirements and proper follow up.

i. Budgeting system to help in prioritizing the works.

j. Evolve a comprehensive financial management and budgeting system

1 Policy Support and Institutional Development Study: Final report June 2002 by TCE Consulting Engineers Ltd, TATA Consulting Services and Sir Owen Williams Innovestment Ltd.


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Action Milestone

Based on the TCE recommendations the GoUP has targeted the milestone “Implement IT Based budgeting and costing system across PWD with appropriate controls and reporting functions”

The PWD awarded a contract for the computerisation of certain aspects of their accounting system2. The end result was confused but one thing certain: the computer program written for the PWD does not function. There would appear to be a number of reasons for this. It is difficult in retrospect to accurately determine the reasons for failure but some of them, listed below, are given in the hope that when computerisation of the financial management system takes place lessons can be learnt from past failures.

• It would seem that having awarded the contract the PWD had little or no close involvement in the development of the computer program

• input data for testing the program was incomplete

• there are problems with entering data - this should have been determined when attempting to enter data in the first place

Although the platform on which the program was written is now obsolete it is understood that it can still be supported and could be made to function.

2 Agreement for Computerisation of UPPWD on a Turnkey Basis with Tata Consultancy Services (TCS), 26/07/2001


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2. INTRODUCTION

The title of this Report assumes that an IT Based Budgeting and Costing System is in place in the PWD. This is not the case. Although TCS carried out some work in this area, as referred to in the previous Section, the computer program does not function. However as part of their work TCS did prepare a software requirement specification for their proposed budgeting system. But this system did not incorporate any form of cost control, or cost centres for decision making purposes.

This Report sets out a proposed budgeting and cost control system together with proposals for the establishment of cost centres as an aid to decision making. This Report also includes proposals for standard types of forms which can be used for budgeting and cost control.

The budgeting process involves compilation of the funding requirement for Plan and Non-Plan works to be undertaken during the following financial year. Plan works relate to new construction works whereas Non-Plan basically relates to maintenance, emergency works, and establishment.

The budget is prepared by PWD Headquarters in September / October for the following Financial Year. It is prepared on the basis of all sanctioned on-going works and proposed new works, including widening / strengthening of roads, rehabilitation / reconstruction of roads and bridges, and maintenance / repair works for roads and bridges. The budget, for Plan and Non-Plan Works, is based on Head Wise, Scheme Wise, Project Wise reports and demands for funds arising in the Divisions and submitted to PWD HQ through Circles and Zones. PWD HQ compiles these budgets requests and submits them to the GoUP.

Details of the sanctioned budget are forwarded to the PWD Engineer-in-Chief who is responsible for the allotment (allocation) of the various budgets to the Zones, Circles, and Divisions.

Roads and related construction activities in UP are funded by various sources, including funds from external funding agencies such World Bank, Asian Development Bank, JBIC, and from internal funding agencies like NABARD, and State Road Funds. In addition State funds are provided for activities such as widening and strengthening of existing roads, and maintenance of all existing roads in the State of UP. The Central Government schemes of National Highways and PMGSY are not part of UP PWD annual budget. Funds for some rural roads are made available to the PWD as Deposit Works through the District Magistrate.

It has become essential to review and reform the budgetary control procedures for UP PWD, which is the primary agency for implementing and monitoring road construction, and maintenance related, activities.

This Report describes the detailed nature of input from the existing PWD budgeting procedures, and detailed output. The Report not only includes comments on the existing budget and costing procedures in PWD, but provides a revised and improved approach to same, together with a series of forms which can be used in the budgeting procedures and costing process.


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3. REVIEW OF THE EXISTING BUDGETING AND COST CONTROL SYSTEM IN UPPWD

3.1 EXISTING BUDGETING PROCEDURE

There are two components to the PWD annual budget: one is known as Plan Budget and the other as Non-Plan Budget. Works categorised under the heading of Plan include new construction and widening. Strengthening can also come under this category, especially if it classed as 'reconstruction'.

Non-Plan includes all maintenance activities and budgets for establishment which cover staff salaries, vehicles, and buildings. Strengthening of a road pavement can also come under this category especially if it is classed as 'rehabilitation'.

The current process of preparing annual budgets, which with respect to road maintenance is not needs based, begins with the identification of locations where road related work is considered to be required. The locations are identified in the following manner:

i. Members of public representatives namely, MLA's, MLC's, ex-public representatives of the area, and 'Gram Pradhans' apply to the State Government or the PWD municipal bodies, giving details of locations where they consider there is a need for new roads, and strengthening / widening of the existing roads, or where heavy maintenance / patch works are needed. This is under plan Budget. For resurfacing or renewal works at a specified time interval the annual budget is prepared for the entire road network in the state under Non Plan. Routine maintenance (including patch/pot holes repair) and special repair / rehabilitation of badly damaged stretches of roads also come under Non Plan.

ii. The UP PWD has conducted condition and other surveys in support of maintenance and other works. But these condition surveys have lapsed and have insufficient detail on which to base any maintenance forecasts. The PWD also prepare plans for target areas based on State Government policies and guidelines.

Based on the above two sources the PWD prepares its annual budget forecast for Plan Works and Non-Plan Works.

i. Plan budget proposals are for works which include construction of roads and new asset creation funded through Central Government or State Government, etc. These budget proposals, once sanctioned by State Government, can be carried forward for the next year and do not require fresh approval from State Government. These Plan works are sanctioned under different schemes such as – District Sector, State Sector, NABARD Scheme (Rural Infrastructure Development Fund), State Road Project (World Bank Funded Scheme), State Road Fund (Plan), Ambedkar Gram Vikas Scheme, Purvanchal and Bundelkhand Vikas Nidhi etc.


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ii. Non-Plan budget proposals are for works which include Maintenance and Special Repair / Rehabilitation works. Budgets sanctioned for the Non-Plan works must, except in special cases when it can be carried forward to the next financial year, be spent during the same year of sanction. The unspent portion cannot be carried forward, and is required to be surrendered. But this fund can be utilised or re-appropriated, on other Non-Plan works during the same financial year subject to approval from the State Government.

Both Planned and Non-Planned budget proposals require sanction through a voting process in the Legislative Assembly / Council. PWD budgets are classified as follows:

i. 'Voted' Budgets, which are approved by vote in Legislative Assembly / Council. These will be:

(a) original or

(b) supplementary. If the original budget falls short of funds, supplementary budgets can be submitted to Legislative Assembly / Council for approval.

ii. 'State Contingency Budgets', which are funded through Chief Minister’s contingency funds for emergency needs. However the use of these funds requires approval and have to be reimbursed out of the budget for the following year.

iii. 'Dovetailing Budgets' describes the situation under which specific works, included in the Plan budget, such as the construction of new roads, may include some components that are funded by other Departments.

iv. 'Charged Expenditure' describes expenditure which is not to be submitted to the vote of Legislative Assembly under the provisions of the Constitution.

v. 'Cost Sharing' describes works that are executed by the PWD on a cost sharing basis in which part of the project costs are shared with another Department. Such examples include a railway over-bridge, and roads leading to industrial areas.

Following sanction by the GoUP the first three types of budgets are allotted by the Engineer-in-Chief who issues instructions to the Finance Controller regarding release of the Cash Credit Limits to the Divisions. Copies of these instructions are sent to the Treasury Office of the concerned District, to the Zone Chief Engineer, and to the Superintending Engineer in the Circle. The funds are released on a Project by Project basis breaking down the allotted sum for the financial year into quarterly allowances.

Where the budget proposal is 'Scheme Wise' (which may include a number of Projects) and the sanctioned sum is less than the required total amount to complete all the Projects making up the Scheme, which is the normal case, budgets are allocated using the following principles:

20% of amount goes to new projects

80% is allocated to on-going projects prioritised as follows:

100% is allotted to works which are more than 75% complete

Out of the remaining funds preference is given to those works which are between 50% and 75% complete.

Any remaining funds are allotted to those works, which are less than 50% complete


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Should some variation in allotment be required, once the sanctioned budgets have been allocated to the Divisions, the request for a variation together with justification for same are sent to the Engineer-in-Chief through the Circle, and the Zone. Form BM -15 is used for this purpose.

Based on the annual allocation of funds the Cash Credit Limit is allocated to the Divisions on a quarterly basis as detailed below:

35% of the total yearly allocation is made for the 1st quarter of the year

15% for the 2nd quarter

35% for the 3rd quarter and

15% for the 4th quarter

However this allocation pattern is flexible and actual allocation may depend on the urgency of the works.

Apart from budget allocations for work related matters the budget for Non-Plan items, such as establishment and contingencies expenditure, is allotted to the Divisions / Drawing and Disbursement Officer’s according to the respective requirements of the Division. If the allocated budget for a Division is in excess of actual requirements the excess budget allocation must be surrendered and returned to the State Government through the Engineer-in-Chief.

Budget re-appropriation: Sometimes the allocated funds for the execution of Projects may be insufficient to cover the cost of work actually done, or sometimes low priority works are accorded a higher priority. The former case requires an increase in funds with the latter case calls for a surrender of funds. Under these circumstances it is possible to transfer savings from works under the same Scheme to cover increased budget requirements on other works. This re-appropriation request is generated from the Division through Circle and Zone offices, to PWD Headquarters who submit the request to GoUP for their approval.

On a monthly basis the Divisions submit progress reports, Scheme Wise and Project Wise, to PWD HQ via the Superintending Engineer in the Circle. These monthly progress reports give details of physical and financial progress of all works undertaken in the Division. The financial figures record actual expenditure against budgeted / allocated funds for all works undertaken during the financial year. Monitoring of progress is carried out for all works on a monthly basis by the Superintending Engineer in the Circle and Chief Engineer in the Zone.

These reports are monitored Scheme Wise on a monthly basis by the Engineer-in-Chief to give details of budget allotments, budget expenditure, and physical progress of all works carried out. These reports are categorised under different headings such as District Plan, State Plan (General), State Road Fund, State Road Project (SRP II), Special Government aided package, and Border Area Development Programme, etc,

Deposit Works: The PWD executes some works against funds from other Government Agencies or Ministries such as Vidhayaks and Sansads. These works can be sub-divided as follows:


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1. Works sanctioned under the budgets of other Departments but with PWD as executing agency. The funds for such schemes are allocated by the GoUP to the concerned District Magistrate or Chief Development Officer. Allotment is made by cheque or Bank draft to the concerned Division which then deposits it in the Treasury, hence the name 'Deposit Credit Limit' (DCL). The Division must then submit details of work to be done to the Superintending Engineer, along with the sanctioned amount and the allotment. Once the Superintending Engineer is satisfied with the submissions made the DCL is issued to the Division.

2. For small works requested by different utility service providers such as the Power Corporation, Bharat Sanchar Nigam Limited, Jal Nigam and Nagar Nigam etc. the required fund is deposited in advance in the Division by the concerned utility service. This repair / restoration work is carried out by the Division as a ‘deposit work’ after getting the DCL from the Superintending Engineer in the same manner as stated in 1. above.

3. Maintenance and flood damage repair works to the National Highways is executed by the concerned PWD NH Division against the amount of funds made available by the Government of India to the CE (NH) UP PWD through the GoUP. For this purpose funds are made available through Bank draft to the Accountant General of Uttar Pradesh against which the Finance Controller, under the instruction of Engineer-in-Chief, issues the DCL.

Supplementary Budget: When it is found during the financial year that additional funds are needed for successful completion of a scheme / project a supplementary demand is prepared. This provides details Scheme wise / Project Wise giving full justification and the position of expenditure against the allocation already made during the financial year. This is called the 'supplementary budget' and is required to be passed in the Legislative Assembly / Council.

3.2 EMERGENCY WORKS

Unforeseen or emergency works are required to be undertaken by the PWD for which there is no provision in the PWD Budget. This creates a very serious situation as well as the financial irregularity Such works categorised as below :-

3.2.1. Natural Calamity

When severe damage is caused to the roads and structures as the result of heavy floods and monsoon, repairs to such damaged portions/structures need to be carried out so that disruption to the traffic is minimised. For such emergency repairs there is no provision in the PWD Budget. But the general provision for damages caused to crops, houses, roads, bunds, canals, buildings or schools and colleges, electric poles and equipment etc. is covered in the budget of the Revenue Department. However it takes 18 months or 2 years for PWD to get the funds.

The end result is that the repairs are carried out by the PWD using funds that were sanctioned for other purposes.


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3.2.2. Works Related to VIP Visits

Different types of works are required to be done by PWD Executive Engineers in the Divisions under the instructions of District Magistrate and Superintendent of Police in the name of security for VIP visits. Sometimes barricades temporary works, such as rostrum, are required. For such works there is no provision in the PWD budget.

The end result is that funds are made available by PWD from those that were sanctioned for other works. This not only has an adverse effect on project progress but can result in a very serious audit objection by the audit party of the Accountant General.

3.3 SANCTIONS AND GRANT NUMBERS

Grant No. 58

In PWD the sanction / allocation of funds relating to construction, upgradation, improvement, and maintenance of the roads is accorded by GoUP in its budget under Grant No. 58, mainly under the following Major Head of Accounts.

i. 5054 Capital Outlay - PLAN ii. 3054 Maintenance - NON-PLAN

Sanction for each individual work / project is accorded by the GoUP on the basis of Preliminary Estimates submitted by the Divisions through the Circles and Zones to PWD HQ. Following sanction by the GoUP the whole, or part of, the project cost is released in the allocation of funds during the financial year. Any remaining sum is subsequently released as per demand or availability in the Budget provision.

Funds for the special repair of roads on account of damage caused by heavy floods and rains are allocated under the Head 2245 - Special repair and maintenance - Non-Plan. This type of repair work is also known as “Special Repair to Monsoon Damages (SRMD). The funds for such works are made available by the Revenue Department to the concerned District Magistrate. In turn the District Magistrate should make these funds available on the basis of reports / statements regarding the repairs undertaken. The problem with this system is the inordinate delay taken by the District Magistrate to reimburse the PWD.

Sometimes in case of urgency and emergency, and in the absence of non availability of funds or non provision in the budget, the allocation is made by raising CONTINGENCY under the Head 8000 - CONTINGENCY. This fund is subsequently recouped in the next budget to be passed by the legislature.

Grant No. 57

The sanction / allocation of funds relating to construction, reconstruction, rehabilitation and maintenance of structure (bridges, rail over bridges, under bridges, and flyovers) is accorded by GoUP in its budget under Grant No. 57 mainly under 2 major Head of Accounts:-

i. 5054 Capital Outlay - PLAN

ii. 3054 Maintenance - NON-PLAN


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Funds for the special repair of structures on account of damages due to heavy floods and rains are allocated under the Head 2245- Special repair and maintenance- Non-Plan.

All establishment related expenditure i.e. for payment of salaries and allowances of the entire staff of PWD, wages of permanent gang labour, expenditure on training etc., funds are allocated under Grant No 54. All the above allocations are related to Major Head of Accounts 2059 PW - Non-Plan.

Grant No. 54

Under Grant No. 54, budget provision for Research and Development is under the Head 2059 - Plan.

Grant Ho. 55

The Construction and Maintenance of Buildings budget provision is made in Grant No. 55. The major head wise details are as follows:-

1. Non-Residential Buildings (Charged)

(a) Original Construction…….. Head of Account 4059

(b) Maintenance………………. Head of Account 2059

For Non Residential Buildings (Voted)

(a) Construction………………..Head of Account 4059

(b) Repair and maintenance.…Head of Account 2059

2. Residential Buildings (Charged)

(a) Original Construction…….. Head of Account 4216

(b) Maintenance……………….Head of Account 2216

For Non-Residential Buildings (Voted)

(a) Construction………………..Head of Account 4216

(b) Repair and maintenance.…Head of Account 2216

Grant. No. 56

Works of special areas are sanctioned and funds allocated under budget Grant No. 56 under the following Head of Accounts:-

(a) Revenue Head 2575 - Activities of other special Areas (b) Capital Head 4575 - Activities of special areas on capital outlay.

Grant. No. 83

Some works related to special areas are sanctioned and allocation is made for the construction, reconstruction and up gradation of Roads and Bridges out of budget provision made under Grant No. 83 in the following head of Accounts:-

i. Capital outlay on Roads and Bridges……………Capital Head of Account 5054

ii. Capital outlay on other special area activities ….Capital Head of Account 4575


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3.4 DEPOSIT WORKS

The money made available by other Departments, Agencies, or Corporations for their respective works pertain to Head of Account “8443 Deposit”. It is deposited in the Treasury by the Executive Engineer of the Division through Treasury Challan against which Deposit Credit Limit is demanded by him from the Superintending Engineer for execution of such Deposit Works.

3.5 DEFICIENCIES IN THE EXISTING BUDGETING AND COST CONTROL SYSTEM

Although it may not be a deficiency in the existing budgeting and cost control system the whole process of determining which roads to construct and which to repair is fraught with problems. These can only be realistically addressed once the PWD has established a Road Network Master Plan and implemented a road maintenance management system. All new construction work should be in accordance with the Master Plan, and all road maintenance work should be needs based and prioritised on economic grounds using the road maintenance management system.

The forms listed in Table No. 1 are GoUP standard forms which are applicable to the PWD. Comments with respect to their suitability and use as a management tool have been included in that Table. A copy of the forms is given in Annexure 1.

Under the present system no standard form is available for the Engineer-in-Chief to send allotment details to the Finance Controller who in turn issues the Cash Credit Limits for each Project against the given allotment of funds. Presently the letter through which the CCL is issued by the Finance Controller is addressed to Chief / Senior Treasury Officer of the concerned District and a copy is endorsed to the Zone. With this system, the Superintending Engineer is unaware of the issuance of CCL against the allotted amount of funds for the project.

The forms that are in use do not differentiate between Plan and Non-Plan Works, or between Roads and Structures. From a management perspective this makes it difficult to monitor and control the budgets since all these aspects are muddled up together.


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Table 1 : GoUP Standard Forms for Budgeting Purposes

Form Code Problems with the existing forms

BM -1 (Part I) BM -1 (Part II)

Management control is difficult since the form is general making it difficult to find data for a given Zone, Circle, or Division. The form includes both Plan and Non-Plan Works as well as Roads and Structures. Column 1, Major Head, should be defined using the unique 15 digit code

BM - 4

Management control is difficult since the form is general making it difficult to find data for a given Zone, Circle, or Division. The form includes both Plan and Non-Plan Works as well as Roads and Structures. Major Head, should be defined using the unique 15 digit code

BM - 5 Form is not used by the PWD since the data required is provided by form 64 (Public Works Accounts)

BM - 6 This form relates to Taxes and is not applicable to PWD

BM - 7

Management control is difficult since the form is general making it difficult to find data for a given Zone, Circle, or Division. The form includes both Plan and Non-Plan Works as well as Roads and Structures. The details required on the form relate to one project: hence one form per project.

BM - 8

Management control is difficult since the form denotes District but omits Circle and Zone. There are no item headings under which to enter data, only a series of blank columns, so no standard format as regards data entry. Major Head should be defined by unique 15 digit code

BM - 9 Management control is difficult since the form denotes Division but omits Circle and Zone. The form includes both Plan and Non-Plan Works as well as Roads and Structures.

BM - 10 Details description of return of funds but this is covered under from BM - 4, hence BM -10 is not used by the PWD.

BM - 11 Form is not used by the PWD since the data required is provided by form 64

BM - 12 This form is not applicable to PWD since the relevant data is provided using Form BM - 4.

BM - 13 Form is not used by the PWD since the data required is provided by form 64

BM - 15

Management control is difficult since the form denotes Division but omits Circle and Zone. The form includes both Plan and Non-Plan Works as well as Roads and Structures. Columns 1 and 5 should be replaced with one column 'Major Head' which is the 15 digit unique code number.

BM - 17 This form is only used for the return of Establishment funds (salaries)


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4. OBJECTIVES OF IT BASED BUDGETING AND COST CONTROL SYSTEMS

The advent of a computerised Budgeting and Cost Control System will greatly increase the accuracy of financial information available to PWD management as well as timely provision of same. These advantages can be summarised as follows:

1. With the proposed computerisation of the budget system effective decision making at various levels in PWD will be possible due to accurate and timely supply of information.

2. Reports based on computerised data processing should be more accurate and easier to handle and produce in specific report formats.

3. The Budget estimates can be prepared using comprehensive cost data held in a well designed database which can be reviewed and updated to present value (ie cost figures for the year 2000 can be automatically updated to the year 2008 so that cost estimates are up to date.)

4. The budgeting and costing system can embrace the whole of PWD, or more probably a Zone. Cost data generated in the Divisions can be fed into the database so that the cost data used in the Zones to prepare the cost estimates is always up to date.

5. A computerised budgeting and cost control system should enable the PWD Zones to prepare detailed annual budgets which can also indicate the probable timing of the required funds.

6. On a monthly basis the Zone can review its budget requirements and consider the most appropriate way to handle any major discrepancies between forecast and actual budget requirements. This is particularly relevant to budgets for Non-Plan works when any unspent money has to be surrendered at the end of the financial year.

7. Estimates, Budgets, Sanctioned Amounts, and Allotments can be recorded for Plan Works - Roads and Structures, Non-Plan Works - Roads and Structures, and Establishment - Plan and Non-Plan. This will provide specific cost information that can aid management decision making.


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5. SUGGESTIONS FOR IT BASED BUDGETING SYSTEM ACROSS PWD WITH APPROPRIATE CONTROLS AND REPORTING FUNCTION

The proposed ‘Accounts and Budgeting Cell' in UP PWD, in conjunction with the Policy and Planning Unit, will be responsible for determining the PWD budget for construction (Plan Works) work and maintenance (Non-Plan works) on the road network. This cell will be assisted in this task by the Road Maintenance Management Systems unit which will be charged with the responsibility for preparing the prioritised list of roads for maintenance under a constrained budget. The RMMS Cell will receive various financial data from the Divisions for developing the costs of the various road maintenance interventions and new construction work: which will also cover structures.

Although it is proposed that each Zone, with the support of their Finance Manager, will prepare their own annual budget requirements the Accounts and Budgeting Cell, under the Chief Finance Manager, will have the ultimate responsibility for compiling these budgets for submission to the State Government. The intention is for the Zones to become autonomous and to be responsible for their own budget preparation and allocation of sanctioned budget. PWD Headquarters will play a monitoring and coordinating role in support of the Zones and will be responsible for making the PWD budget submissions to GoUP.

When the State Government has sanctioned and allocated the overall PWD funding the Accounts and Budgeting Cell will be responsible for breaking down the budget into that for each Zone. This unit will also monitor the rate of take up of the allocated budget by each of the Zones to ensure that none of the budget allocated by the State Government remains unspent at the end of the Financial Year. A more even distribution of expenditure will enable the funds to be used in a cost effective and efficient manner, and its surrender for non-use within the time limit can be avoided.

A better way to execute Emergency Works is to make the budget provision in the PWD budget sanctioned by GoUP. Thus the Plan works sanctioned for some project or Non-Plan budget for maintenance etc. would not be adversely affected. This budget provision should be for both special repairs to monsoon damages (SRMD) works as well as for works in connection with VIP visits in the District.

A far better approach would for the GoUP to accept the full risk of emergency works. In this way the PWD would not have to delay any expenditure in case of emergency repairs that might exceed their available budget. The PWD would simply be responsible for the implementation of all works other than emergency repairs, etc. Should an emergency arise the PWD would manage the repairs as usual but would be funded in full directly and without undue delay by the GoUP.

To avoid time overrun, and resultant cost overrun, it is the responsibility of the PWD to arrange for a smooth flow of funds for the works. It should be a simple process to transfer (re-appropriate) funds from one project to another within the same Zone. Presently the powers for sanctioning the re-appropriation of funds are vested in the GoUP. This process takes much time and should be the responsibility of the Zone Chief Engineer suitably empowered to act.


May 2008 14

The monthly budgetary performance, as well as actual progress, of the works under execution, or completed, should be reported at Circle and Zone levels. These should include variance reports which are necessary for monitoring the on-going works. Variances of a serious nature should be addressed by the Superintending Engineer in the Circle, whilst those of an even more serious nature should be addressed by the Chief Engineer in the Zone.

If the PWD is to operate in an effective and efficient manner the decision making processes must devolved down to the Zones. The Chief Engineer responsible for a Zone must be given the necessary powers to act without recourse to the GoUP. The role of the PWD HQ is to act as a regulatory and monitoring body. The minimum number of checks and controls should be employed to audit the system and thus avoid mis-appropriation and / or mis-use of funds.

5.1 BUDGET SUB-SYSTEM

The budget sub-system covers all the proposed forms relating to State budgets which have been designed on a step-by-step process covering all budget phases from estimate details, to Cash Credit Limits for each individual Project or works, to reconciliation statements. The individual steps are given below for 'Plan and Non-Plan Works' which involve the issue of Cash Credit Limits, and 'Deposit Credit Limit Works'.

Proposed Procedure for Cash Credit Limit Works:

1. Cost Estimate details for proposed works carried out by the Divisions and submitted to the Zone through the Circle.

2. Each Zone will consolidate these Cost Estimates and forward same to the Policy and Planning Unit in PWD HQ.

3. Consolidation of Cost Estimates by PWD Policy and Planning Unit in conjunction with Finance and Budgeting Unit, and submission to GoUP for sanction.

4. Following GoUP approval cost estimates and annual fund allocation returned to PWD for fund allocation during the financial year.

5. Policy and Planning Unit with Finance and Budgeting Unit to prepare sanctioned budgets for each Zone and send to the Finance Controller (for issue of CCL), and to Zone.

6. Zone Chief Engineer, with support of Finance Manager, to compile Scheme Wise and Project Wise funds for each Circle and Division and send a copy to Divisions through the Circles.

7. The Finance Controller to issue Cash Credit Limits to the Treasury Officer of the concerned District with a copy to the Zone Chief Engineer, Circles, and Divisions.

8. The Treasury Officer to send a letter authorising the State Bank of India for encashment of cheques issued by the Drawing and Disbursement Officer (DDO) in each Division with a copy to the Zone and Circle.

9. When a project is completed a reconciliation statement, or final settlement, will be prepared by the Division and submitted to the Circle which in turn will submit it to the Zone. The Zone will be responsible for submission of same to the Policy and Planning Unit and Accounts and Budgeting Cell in PWD HQ.


May 2008 15

Proposed Procedure for Deposit Credit Limit Works:

1. The Utility Service Providers (USP) will first make contact with the PWD Executive Engineer in the concerned Division giving details of the work required and requesting an estimate for same based on the PWD Departmental rates and norms.

2. Upon receipt of the estimate the USP will deposit the requisite amount of money made available to the Division in the form of cheque or Bank Draft. The Divisional Accounts Officer will record details of the work to be undertaken and the money made available and deposit same in the State Treasury under the signature of the Divisional Drawing Office (EE). Copies of all transactions to be sent to the concerned Assistant Finance Manager in the Circle and to the Superintending Engineer in the Circle.

3. The Executive Engineer to request the Superintending Engineer to supply details of the Deposit Works for issue of the DCL by the Assistant Finance Manager. A copy of this DCL will be sent to the Treasury Officer who in turn will authorise payments through the State Bank of India up to the limit of the DCL.

4. Upon completion of the works the Executive Engineer will prepare a Project Completion Report and send a copy to the Superintending Engineer in the Circle and to the Assistant Finance Manager. Any payment will only be made following approval by the Executive Engineer.

5. For ordinary maintenance and repair works of National Highways, as per instruction of the Engineer-in-Chief, Finance Controller will issue the Deposit Credit Limit to the National Highway Division, PWD with a copy to Treasury officer under intimation to the NH Division, Circle and Chief Engineer, National Highway, UP PWD. The Treasury Officer will send a letter to State Bank of India authorising them to make the payments of the cheques issued up to this limit under intimation to the Divisions and Finance Controller.

6. For the PMGSY project, Central Government makes available the funds to the Uttar Pradesh Rural Road Development Authority (UPRRDA). Finance Controller of UPRRDA will issue the Deposit Credit Limit to the Bank (State Bank of India) in the name of project implementing unit (Division) of PMGSY projects.

7. For projects other than those related to National Highways and PMGSY the Superintending Engineer in the Circle will issue the DCL to the Division and send a copy to the Treasury Officer and Assistant Finance Officer. The Treasury Officer will send a letter to the State Bank of India authorising payment of cheques issued by the concerned Division up to this limit with a copy to the Executive Engineer and Divisional Drawing Officer of the concerned Division.

8. After the project is completed, the Project Completion Report (PCR) shall be prepared by the Executive Engineer and submitted to the Superintending Engineer who will examine it and send to the District Magistrate with a copy to Zone Chief Engineer and Engineer-in-Chief (Policy and Planning Unit as well as Accounts and Budgeting Unit). The District Magistrate will send it to concerned Administrative department in the GoUP.


May 2008 16

5.2 PROPOSED FORMS FOR BUDGET SUB-SYSTEM

Copies of the forms currently in use in the PWD for budgeting purposes are given in Annexure No. 1. A series of forms have been prepared for the proposed budgeting Sub-System and are included in Annexure 2. In many cases the proposed forms are similar, if not identical, to the forms currently in use by the PWD, but with some significant differences. Figure No. 1 shows the flow diagram for the proposed forms within the PWD and other Government bodies.

Whereas the current forms include Plan and Non-Plan works together with Roads, Structures, and Establishment, the proposed forms separate these different areas as follows:

Plan : Roads, Structures, and New Asset Creation.

Non-Plan : Roads, Structures, Establishment, and Assets.

The forms basically fall into the following groups which follow the way in which the budget requirement estimates are prepared and approved. These steps are:

1. Estimate - the estimates for the Budget requirement are prepared at Division level and compiled at Circle and Zone level before submission to PWD HQ. These estimates will be for Plan Works that conform to the Road Network Master Plan, and Non-Plan works as determined from condition surveys (i.e. which are 'need based'). Each Zone will be responsible for compiling their estimate which will then be submitted to PWD HQ.

2. Budget - Requirement for Establishment Costs and running of the office which, unlike estimates for Works, are fixed costs.

3. Submission to GoUP - the estimates for Works and Budget requirements for Establishment Costs are submitted to the GoUP. The role of PWD HQ is primarily that of monitoring to ensure compliance with strategic plans.

4. Sanction - approval of the budget request is given in the form of sanctions under various headings as detailed in the relevant forms given in Annexure 2. The Sanctioned figures to be sent to PWD HQ whose task will be to assign the sanctioned figures to the Zones who will be responsible for their allocation to different divisions within the Zone.

5. Allotment - At Zone level the sanctioned figures will be broken down into allotments for the various works, etc as detailed in their estimates. The allotment figure is the sum of money which is allocated to each Works, etc.

Table No. 2 gives details of each of these proposed forms which sets out the relevant information regarding Budget Requirements for different purposes and also the allocation / allotment of funds after the sanction by GoUP. In the footnote it has been clearly mentioned as to who will generate the forms and to whom each form is to be forwarded or submitted.


May 2008 17

Figure No. 1 : Flow Diagram for Proposed Forms

Department of Finance Accountant General

Finance Controller Treasury Office(Department of Finance)

Engineer-in-Chief

Chief Finance Manager(Accounts & Budgeting Cell)

Head Quarter

Policy and Planning UnitHead Quarter

Finance ManagerZone Chief Engineer (Zone)

Assistant Finance ManagerCircle

Superintending Engineer(Circle)

Suppliers

Contractors

Divisional Accounts OfficerExecutive Engineer

(Division)

Department of FinanceAccountant General OfficeNew Cell in PWD

Existing Cell in PWD

Claim for Payment (Existing Forms : 24, 26, 26A, 27B)

Claim for Payment through personal bill

Claim for payment ofcontractors and suppliers

Existing Forms: 63 Forms

DCL and CCL

DCL and CCL

DCL and CCL

GoUP

110, 150, 140, 130, 120, 160

110, 120, 130, 140, 150, 160

220, 230, 240, 250, 260

220, 230, 240, 250, 260

270, 280

320

320

290

290

170, 180, 190, 200, 210

170, 180, 190, 200, 210

AllotmentSanctionedBudget / Estimates

CCL, DCL, Reappropriation, Liability

270, 280

300, 310, 360, 370

320, 330,340, 350

320, 330,340, 350

320, 330,340, 350


May 2008 18

Table 2 : Group Wise Proposed Budget Sub-System

Group Sl. No. Heading

Existing Status

and Form No.

Information Required Location of Generation

and Destination

Form Code PWD BM

Bud

get E

stim

ates

1

Estimate Details: Plan - Roads / Structures

BM - 1 (Part - I)

Plan - Roads / Structures Head Details, PWD ID Code, Name of Work, Sanctioned Cost, Actual Expenditure up to last year.., Budget Estimates for Current year.., Actual Expenditure from April to September of Current Year, Revised Budget Estimate for proposed year…, Budget Estimate for Proposed Year......, Final Provision made by Finance Department.

Generated at Division: compiled at Circle and Zone submitted to GoUP by PWD HQ

110 / 1 110 / 2

2

Estimate Details:

Non-Plan - Roads / Structures

BM – 1 (Part - II)

Non-Plan - Roads / Structures Head Details, PWD ID Code, Name of Work, Sanctioned Cost, Actual Expenditure up to last year.., Budget Estimates for Current year.., Actual Expenditure from April to September of Current Year, Revised Budget Estimate for proposed year…, Budget Estimate for Proposed Year......, Final Provision made by Finance Department.


120 / 1 120 / 2

Bud

get R

equi

rem

ent

3

Budget Requirement: Non-Plan - Roads Routine Maintenance, Periodic Maintenance / Rehabilitation Special Repair / Reconstruction Non-Plan: Structures

Non-Plan – Roads: Routine / Periodic Maintenance / Special Repairs PWD ID Code, Type of Road (State Highway, Major District Road, District Road, Village Road), Location Reference Point (start and finish), Length of Road, Total Fund Required, Comments. Non-Plan – Structures PWD ID Code, Road and Km, Type of Structure, Average Height in Metres, Location Reference Point (start and finish), Length of Structure, Length of Approaches (Increase Km side, Decrease Km side, Total Length) , Maintenance Funding Required (Routine, Periodic, Other), Total Funding Required Each Structure, Remarks


130 / 1 130 / 2 130 / 3 130 / 4


May 2008 19


Existing Status

and Form No.


and Destination

Form Code PWD BM

Bud

get R

equi

rem

ent

4

Budgets Requirement: Non-Plan - Establishment:

Human Resource Expenses

Office Running Costs

BM-8

Non-Plan: Human Resource Expenses Head Details, PWD ID Code, Salary, Dearness Salary, Dearness Allowance, CCA, HRA, Other Allowances, Interim Relief, Auxiliary Allotment for Pay and Allowances, Travelling Allowance, Transfer Travel Expenditure, Travel Allowance for Training, Leave Travel Concession Expenditure, Medical Expenditure, Uniform Expenditure, Total Non-Plan: Office Running Costs Head details, PWD ID Code, Office Expenses, Electric Dues, Water Tax and Charges, Stationery Material and Printing of Forms, Office Furniture and Fittings and Appliances, Telephone and Fax, Maintenance of Vehicles and Purchase of Petrol/Diesel/Lubricants, etc, Rent Surcharge and Tax Ownership , Medical Reimbursement, House Building Advance, Motor Vehicle Advance, Purchase of Computer Hardware/Software , Maintenance of Computers and Purchase of Allied Stationery, Machines Furnishings and Appliance and Plants, Publications, Scholarships and Stipend, Maintenance, Other expenses, Total

Generated at Division: compiled and expanded at Circle and Zone, submitted to GoUP by PWD HQ

140 / 1 140 / 2

5

Budget Requirement: Plan - New Asset Creation:

Buildings (Residential)

Buildings (Non-Residential)

Vehicles

Plant and Equipment

No existing

form

Plan: New Asset Creation - Buildings (Residential) Name and Type of Buildings, Estimated Cost, Sanctioned Cost, Expenditure till Previous Financial Year, Balance Against Sanctioned Cost, Demand During Current Financial Year, Remarks

Plan: New Asset Creation - Buildings (Non-Residential) ) Name and Type pf Buildings, Estimated Cost, Sanctioned Cost, Expenditure till Previous Financial Year, Balance Against Sanctioned Cost, Demand During Current Financial Year, Remarks

Plan: New Asset Creation - Vehicles Type of Vehicle, Number of Vehicles, Cost, Remarks

Plan: New Asset Creation - Plant and Equipment Name Type of Plant and Equipment, No. of Plant and Equipment, Cost, Remarks


150 / 1 150 / 2 150 / 3 150 / 4


May 2008 20


Existing Status

and Form No.


and Destination

Form Code PWD BM

Bud

get R

equi

rem

ent

6

Budget Requirement: Non-Plan - Assets: Maintenance of Buildings (Residential) Maintenance of Buildings (Non-Residential) Maintenance of Vehicles Maintenance of Plant and Equipment

No existing

form

Non-Plan - Assets: Maintenance Buildings (Residential) Name of Building (Residential), Plinth Ares, Funds Required, Remarks

Non-Plan - Assets: Maintenance Buildings (Non-Residential) Name of Building (Residential), Plinth Ares, Funds Required, Remarks

Non-Plan - Assets: Maintenance Vehicles Type of Vehicle, Number of Vehicles, Funds Required, Remarks

Non-Plan - Assets: Maintenance Plant and Equipment Name of Plant and Equipment, Funds Required, Remarks


160 / 1 160 / 2 160 / 3 160 / 4


May 2008 21


Existing Status

and Form No.


and Destination

Form Code PWD BM

Sanc

tione

d D

etai

ls

7

Sanctioned Details for Financial Year: Plan - Roads / Structures

No existing

form

Plan - Roads / Structures Grant No, Head Details, PWD ID Code, Name of Work, Reference of Financial / Administrative Approval, Sanctioned Cost, Expenditure up to Last Financial Year, Balance, Allocated Amount for Financial Year, reference of G. O. N o. and Date

Government level to PWD HQ

170 / 1 170 / 2

8

Sanctioned Details for Financial Year: Non-Plan - Roads / Structures

No existing

form

Non-Plan - Roads / Structures Grant No, Head Details, PWD ID Code, Name of Work, Reference of Financial / Administrative Approval, Sanctioned Cost, Expenditure up to Last Financial Year, Balance, Allocated Amount for Financial Year, reference of G. O. N o. and Date


180 / 1 180 / 2

9

Sanctioned Details: Non-Plan - Establishment:

Human Resource Expenses

Establishment: Office Running Costs

No existing

form

Non-Plan: Human Resource Expenses Head Details, PWD ID Code, Salary, Dearness Salary, Dearness Allowance, CCA, HRA, Other Allowances, Interim Relief, Auxiliary Allotment for Pay and Allowances, Travelling Allowance, Transfer Travel Expenditure, Travel Allowance for Training, Leave Travel Concession Expenditure, Medical Expenditure, Uniform Expenditure, Total

Non-Plan: Office Running Costs Head details, PWD ID Code, Office Expenses, Electric Dues, Water Tax and Charges, Stationery Material and Printing of Forms, Office Furniture and Fittings and Appliances, Telephone and Fax, Maintenance of Vehicles and Purchase of Petrol/Diesel/Lubricants, etc, Rent Surcharge and Tax Ownership , Medical Reimbursement, House Building Advance, Motor Vehicle Advance, Purchase of Computer Hardware/Software , Maintenance of Computers and Purchase of Allied Stationery, Machines Furnishings and Appliance and Plants, Publications, Scholarships and Stipend, Maintenance, Other expenses, Total


190 / 1 190 / 2


May 2008 22


Existing Status

and Form No.


and Destination

Form Code PWD BM

Sanc

tione

d D

etai

ls

10

Sanctioned Details: Plan - New Asset Creation:

Buildings Residential)


Vehicles

Plant and Equipment

No existing

form

Plan: New Asset Creation - Buildings (Residential) Name and Type of Buildings, Estimated Cost, Sanctioned Cost, Expenditure till Previous Financial Year, Balance Against Sanctioned Cost, Demand During Current Financial Year, Remarks

Plan: New Asset Creation - Buildings (Non-Residential) ) Name and Type pf Buildings, Estimated Cost, Sanctioned Cost, Expenditure till Previous Financial Year, Balance Against Sanctioned Cost, Demand During Current Financial Year, Remarks

Plan: New Asset Creation - Vehicles Type of Vehicle, Number of Vehicles, Cost, Remarks

Plan: New Asset Creation - Plant and Equipment Name Type of Plant and Equipment, No. of Plant and Equipment, Cost, Remarks


200 / 1 200 / 2 200 / 3 200 / 4

11

Sanctioned Details: Non-Plan - Assets: Maintenance of Buildings (Residential) Maintenance of Buildings (Non-Residential) Maintenance of Vehicles Maintenance of Plant and Equipment

No existing

form

Non-Plan - Assets: Maintenance Buildings (Residential) Name of Building (Residential), Allocation of Funds, Remarks

Non-Plan - Assets: Maintenance Buildings (Non-Residential) Name of Building (Residential), Allocation of Funds, Remarks

Non-Plan - Assets: Maintenance Vehicles Type of Vehicle, Number of Vehicles, Allocation of Funds, Remarks

Non-Plan - Assets: Maintenance Plant and Equipment Name of Plant and Equipment, Allocation of Funds, Remarks


210 / 1 210 / 2 210 / 3 210 / 4


May 2008 23


Existing Status

and Form No.


and Destination

Form Code PWD BM

Allo

tmen

t Det

ails

12 Allotment:

Plan - Roads / Structures

No existing

form

Plan Roads and Structures Grant No, Head details, PWD ID Code, Name of Work, Reference of Sanction (Administrative and Expenditure Sanction) Sanctioned Cost, Expenditure up to last Financial Year, Balance Amount against sanctioned cost, Budget allocation for current year, Amount Allotted, Amount Allotted previously in current financial year, Total amount allotted in current financial year, Remarks

Generated at PWD HQ and sent to Division through Zone and Circle

220 / 1 220 / 2

13 Allotment:

Non-Plan - Roads / Structures

No existing

form

Non-Plan Roads and Structures Grant No, Head details, PWD ID Code, Name of Work, Reference of Sanction (Administrative and Expenditure Sanction) Sanctioned Cost, Expenditure up to last Financial Year, Balance Amount against sanctioned cost, Budget allocation for current year, Amount Allotted, Amount Allotted previously in current financial year, Total amount allotted in current financial year, Remarks


230 / 1 230 / 2

14

Allotment Details: Non-Plan -

Establishment: Human Resource Expenses

Establishment: Office Running Costs

No existing

form

Non-Plan: Human Resource Expenses Head Details, PWD ID Code, Salary, Dearness Salary, Dearness Allowance, CCA, HRA, Other Allowances, Interim Relief, Auxiliary Allotment for Pay and Allowances, Travelling Allowance, Transfer Travel Expenditure, Travel Allowance for Training, Leave Travel Concession Expenditure, Medical Expenditure, Uniform Expenditure, Total

Non-Plan: Office Running Costs Head details, PWD ID Code, Office Expenses, Electric Dues, Water Tax and Charges, Stationery Material and Printing of Forms, Office Furniture and Fittings and Appliances, Telephone and Fax, Maintenance of Vehicles and Purchase of Petrol/Diesel/Lubricants, etc, Rent Surcharge and Tax Ownership , Medical Reimbursement, House Building Advance, Motor Vehicle Advance, Purchase of Computer Hardware/Software , Maintenance of Computers and Purchase of Allied Stationery, Machines Furnishings and Appliance and Plants, Publications, Scholarships and Stipend, Maintenance, Other expenses, Total


240 / 1 240 / 2


May 2008 24


Existing Status

and Form No.


and Destination

Form Code PWD BM

Allo

tmen

t Det

ails

15

Sanctioned Details: Plan - New Asset Creation:

Buildings Residential)


Vehicles

Plant and Equipment

No existing

form

Plan - New Asset Creation: Buildings Residential Name of Building, Sanctioned Cost, Allotment During the Financial Year, Remarks

Plan - New Asset Creation: Buildings Non-Residential Name of Building, Sanctioned Cost, Allotment During the Financial Year, Remarks

Plan - New Asset Creation: Vehicles Type of Vehicle, No. of Vehicles, Sanctioned Cost, Allotment, Remarks

Plan - New Asset Creation: Plant and Equipment Type of Plant and Equipment, No. of Plant and Equipment, Sanctioned Cost, Allocation, Remarks


250 / 1 250 / 2 250 / 3 250 / 4

16

Allotment Details: Non-Plan - Assets: Maintenance of Buildings (Residential) Maintenance of Buildings (Non-Residential) Maintenance of Vehicles Maintenance of Plant and Equipment

No existing

form

Non-Plan - Assets: Maintenance Buildings (Residential) Name of Building (Residential), Plinth Area, Allocation of Funds, Remarks

Non-Plan - Assets: Maintenance Buildings (Non-Residential) Name of Building (Residential), Plinth Area, Allocation of Funds, Remarks

Non-Plan - Assets: Maintenance Vehicles Type of Vehicle, Number of Vehicles, Allocation of Funds, Remarks

Non-Plan - Assets: Maintenance Plant and Equipment Name of Plant and Equipment, Allocation of Funds, Remarks


260 / 1 260 / 2 260 /3 260 /4


May 2008 25


Existing Status

and Form No.


and Destination

Form Code PWD BM

Cas

h C

redi

t Lim

its

17

Details of Cash Credit Limits: Plan - Roads / Structures

No existing

form

Plan- Roads / Structures Grant No., Head Details, PWD ID Code, Name of Sanctioned Work, Budget Allotted in figure (Previous during financial year, This allotment, Total allotment during current financial year), CCL Allotted: 1st Quarter (Issued CCL, Surrender of CCL, Net CCL), 2nd Quarter (Issued CCL, Surrender of CCL, Net CCL), 3rd Quarter (Issued CCL, Surrender of CCL, Net CCL), 4th Quarter (Issued CCL, Surrender of CCL, Net CCL), Total During the Year (CCL Issued, Surrender, Total Net CCL Issued), Expenditure till month, Percentage of Physical Progress till month

Finance Controller Office to send to Chief / Senior Treasury Officer of concerned District with copy to Division, Circle and Zone

270 / 1 270 / 2

18

Details of Cash Credit Limits: Non-Plan - Roads / Structures

No existing

form

Non-Plan- Roads / Structures Grant No., Head Details, PWD ID Code, Name of Sanctioned Work, Budget Allotted in figure (Previous during financial year, This allotment, Total allotment during current financial year), CCL Allotted: 1st Quarter (Issued CCL, Surrender of CCL, Net CCL), 2nd Quarter (Issued CCL, Surrender of CCL, Net CCL), 3rd Quarter (Issued CCL, Surrender of CCL, Net CCL), 4th Quarter (Issued CCL, Surrender of CCL, Net CCL), Total During the Year (CCL Issued, Surrender, Total Net CCL Issued), Expenditure till month, Percentage of Physical Progress till month

Finance Controller Office to send to Chief / Senior Treasury Officer of concerned District, copy to Division, Circle and Zone

280 / 1 280 / 2


May 2008 26


Existing Status

and Form No.


and Destination

Form Code PWD BM

19 Details of Deposit Credit Limits - Roads / Structures

No existing

form

Roads / Structures Name of Department or Organisation or Agency by which amount made available, Cheque / DD No. and Date, Amount, Chalan No. and Date Amount Deposited in Treasury, Name of Work, Amount of DCL allotted, Remarks

Finance Controller Office for NH and SE for other projects to send to Chief / Senior Treasury Officer of concerned District, copy to Division, Circle and Zone

290 / 1 290 / 2

20

Excess / Saving Statement / Variation Statement: Plan Roads / Structures

BM - 4

Plan: Roads / Structures Head Details, PWD ID Code, Work Name, Budget Provision, Actual Expenditure During Quarter, Cumulative Expenditure up to End of Quarter, Revised Estimate of Expenditure for Whole Year, Excess (Difference Revised), Saving (Proposed), Remarks / Reasons for Excess / Saving

Division to Accountant General, copy to Circle and Zone

300 / 1 300 / 2

Cas

h C

redi

t Li

mits

21

Excess / Saving Statement / Variation Statement: Non-Plan - Roads / Structures

BM - 4

Non-Plan: Roads / Structures Head Details, PWD ID Code, Work Name, Budget Provision, Actual Expenditure During Quarter, Cumulative Expenditure up to End of Quarter, Revised Estimate of Expenditure for Whole Year, Excess (Difference Revised), Saving (Proposed), Remarks / Reasons for Excess / Saving


310 / 1 310 / 2


May 2008 27


Existing Status

and Form No.


and Destination

Form Code PWD BM

Oth

ers

22

Re-appropriation Statement: Plan - Roads / Structures

BM - 15

Plan - Roads/ Structures Head Details, PWD ID Code, Account Head, sub-head of Account, Name of Scheme and Other Details, Name of Work, Sanctioned Cost, Expenditure up to Last Financial Year, Allocation for Present Financial Year, Allocation including change and Supplementary Grant for Present Financial Year, Proposed Excess / Saving, Proposed Allocation for Present Financial Year, Justification for Excess / Saving, Remarks

Division to Zone via Circle. Zone to compile and send reconciled reports to PWD HQ

320 / 1 320 / 2

23

Re-appropriation Statement: Non-Plan - Roads / Structures

BM - 15

Non-Plan - Roads Head Details, PWD ID Code, Account Head, sub-head of Account, Name of Scheme and Other Details, Name of Work, Sanctioned Cost, Expenditure up to Last Financial Year, Allocation for Present Financial Year, Allocation including change and Supplementary Grant for Present Financial Year, Proposed Excess / Saving, Proposed Allocation for Present Financial Year, Justification for Excess / Saving, Remarks

Division to Zone via Circle. Zone to compile and send reconciled reports to PWD HQ

330 / 1 330 / 2

24

Liability Details:

Plan -

Roads / Structures

BM - 7

Plan - Roads / Structures Description of Current Liability, Circumstances in which Liability Created, Name and Designation of Officer who Created Current Liability, Orders of Authority Under which Liability Created, Amount of Current Liability, Month in which the Liability was Created, Liabilities Created Prior to Current Liability, Total Liability, If Liability of State Government Name of Office and Department, Remarks

Prepared Monthly at Division and sent to PWD HQ through Circle and Zone

340 / 1 340 / 2

25

Liability Details:

Non-Plan -

Roads / Structures

BM - 7

Non-Plan - Roads / Structures Description of Current Liability, Circumstances in which Liability Created, Name and Designation of Officer who Created Current Liability, Orders of Authority Under which Liability Created, Amount of Current Liability, Month in which the Liability was Created, Liabilities Created Prior to Current Liability, Total Liability, If Liability of State Government Name of Office and Department, Remarks

Prepared Monthly at Division and sent to PWD HQ through Circle and Zone

350 / 1 350 / 2


May 2008 28


Existing Status

and Form No.


and Destination

Form Code PWD BM

26

Reconciliation Statement:

Plan -

Roads / Structures

BM - 9

Plan - Roads / Structures Head Details, PWD ID Code, Allotment, Particulars, Types of Transaction, Amount in the Quarter (Month 1, Month 2, Month 3, Total), Expenditure up to Last Quarter, Total Expenditure up to the Present Quarter, Remarks


360 / 1 360 /2

27

Reconciliation Statement:

Non-Plan -

Roads / Structures

BM - 9

Non-Plan - Roads / Structures Head Details, PWD ID Code, Allotment, Particulars, Types of Transaction, Amount in the Quarter (Month 1, Month 2, Month 3, Total), Expenditure up to Last Quarter, Total Expenditure up to the Present Quarter, Remarks


370 / 1 370 /2


May 2008 29

6. PROPOSED IT BASED COST CONTROL SYSTEM IN SUPPORT OF STANDARD COSTING

Because there is no Cost Control System currently operating in PWD it is not possible to review or comment on its implementation. Instead this Section of the Report sets out the basis for a Cost Control System in PWD which will enable management to compare estimated costs, budget allocations, and timing of same, with actual costs and their timing.

Within the PWD there is a provision for a Register of Works which could play a useful part in the Cost Control System. However, because it is currently compiled manually, and because of the large number of projects, it is not being maintained in most of the Divisions and is therefore not serving any useful purpose. This form has been included in Annexure 3 because it can be revived in a computerised system and has considerable merits with respect to a cost control system.

In addition two different forms for recording Cost Control details will be required for the cost control system in the proposed PWD Accounts Branch in the Circles. One form will be for Out-sourced contracts and the other for In-house contracts.

The following is a definition of some of the terms used in Cost Control.

a. The term 'Standard Costing' simply means the analysis of differences (variances) between different cost figures, such as Actual Costs and Budget Allocation.

b. Cost Centre is a collection of activities which are to be grouped together and are similar to 'elements'. An example of a Cost Centre is 'Drainage' where all activities related to drainage are grouped together under one common heading. This heading can be further sub-divided as necessary into different types of drain or diameter of pipes.

6.1 COST CENTRES FOR OUT-SOURCED CONTRACTS

For out-sourced works the Cost Centres should be individual works, either on-going or scheduled to start, in each and every Division with project specific data provided as indicated in the sample form number CCOS 100 given in Annexure 3. The following notes relate to form CCOS 100: the figures in rounded brackets e.g. (3) relate to a row number on that form.

Notes:

If the difference between Estimated Contract Value and Contact Value given at the top of the form is positive it indicates that the budget estimate was in excess of the actual contract value. If the difference is negative the opposite is the situation, in which case the budget allocation will be insufficient and additional funding will be required.


May 2008 30

Row Description No.

1. Physical Progress: percentage complete - based on estimated/measured percentages

2. Payments made to the Contractor - record of payments made

3. Advances paid to the Contractor - record of advance payments made

4. Payment for Work Done, excluding advances - (2) minus (3)

5. Value of Work Done Based on % Complete - based on estimated % completion of the various elements which make up the contract

6. Value of Work Done According to Contractor's Tender / Bid Programme - Value of Work Done as forecast by the Contractor

7. Actual Progress: (5) minus (6). If the result is positive the Contractor is ahead of programme: if negative the contract is behind programme and in danger of finishing late

8. Variation Orders - where these are issued the value of the Contract will be increased and must be taken into account when carrying out the variance analysis

9. Balance Amount payable to the Contractor against agreement - (5) - (4)

10. Balance amount payable to Contractor including Variation Orders and Extra Items - (8) plus (9)

Form number CCOS 100 will give the following management information:

1. Variance (5) - (4): Compare Actual Payments to Contractor for work done with value based on percentage of work actually completed. If the resultant difference is positive then it would appear that the Contractor has been paid less than he should have been.

If the resultant figure is negative the converse is true. In particular, cases where the resultant figure is negative will need to be investigated since the Contractor has been over-paid.

2. Variance (5) - (6): Compare Actual Value of Work Done with value of work programmed by the Contractor to be completed. If the resultant difference is positive the contract is ahead of anticipated progress, if negative the converse is the case and Project may finish late unless action is taken.

6.2 COST CENTRES FOR IN-HOUSE CONTRACTS

For In-House works the Cost Centres should be individual works, either on-going or scheduled to start, in each and every Division with project specific data provided as indicated in the sample form number CCIH 200 given in Annexure 3.

For In-House Contracts much more cost information will be available than for Out-Sourced Contracts. The PWD will know the costs of all elements of work associated with In-House Contracts which can be used as a management tool. Some of these Cost Elements have been listed on form CCIH 200 but these should be amended to suit each specific contract.


May 2008 31

During the preparation of the budge estimate the PWD will have used certain cost data to enable them to prepare the cost of undertaking this work. These figures determined for the cost estimate can be used during the running of the In-House contracts and will, upon completion of the contract, provide the PWD with the actual costs incurred. These costs can then be used as an aid to preparing future estimates for In-House contracts.

The notes given below relate to form number CCIH 200: the figures in rounded brackets eg. (2) relate to a column number on that form.

Note:

i. Budget Based on Actual Work done (1): this is the budget arising from the volume of work completed up to the end of the period under review.

ii. Budget Based on the Work Programme (2): this is the budget arising from the work programmed to be completed up to the end of the period under review.

iii. This is the Actual Cost incurred when completing the work up to the end of the period under review (3).

Form number CCIH 200 will give the following management information for Labour, Plant and Materials:

1. Variances (1) - (3): if the difference is positive it will indicate that the project is proceeding efficiently with costs less than those from which the cost estimates were derived. If however the difference is negative it indicates that the Project is not working as efficiently as it should and this will need to be addressed by the Project Manager (EE)

2. Variances (2) - (3): if the difference is positive it indicates that this element of the Project is ahead of the programme. If the difference is negative the difference is the case and will need to be addressed by the Project Manager (EE).

6.3 ANALYSIS OF COST INFORMATION

The Assistant Finance Manager in the Circles will receive physical and financial reports of all projects undertaken in the respective Divisions and thus prepare the Cost Control data sheets included in Annex 2. These Cost Control data sheets will be transmitted to the Superintending Engineer in the Circle and to the Executive Engineers in the Division for them to take action as appropriate. A copy will also be forwarded to the Chief Engineer in the Zone and one to the Finance Manager in the Zone which will be used to update the cost records held on the computer database.

6.3.1. Analysis of Cost Information Arising From Out-Sourced Contracts

The basic information that can be gained through analysis of these forms covers:

i. Actual Total Project Cost compared with Estimated Total Cost

ii. Actual Project duration compared with estimated project duration

iii. Details of Variation Orders and increased costs associated with same.


May 2008 32

This information should be used to update existing PWD records relating to cost and duration of similar types of works.

The Variation Orders should be analysed to determine the reasons for their creation so that future designs or specifications, etc can be amended to reduce the need for such Variation Orders on future similar types of works.

An additional aspect of this work is to compare all the Projects completed by a given Contractor to determine if there are any common threads. For example, does this Contractor always fail to complete Projects on time and within the original contract value? Does the Contractor always manage to secure a high value of Variation Orders when compared with other Contractors on similar types of works?

6.3.2. Analysis of Cost Information Arising From In-House Contracts

The basic information that can be derived through analysis of these forms covers:

i. Basic costs arising from the Project relating to labour, material, and plant for each of the various Cost Elements

ii. Actual Project duration compared with estimated duration

iii. Details of any 'Variation Orders' and increased costs associated with same.

6.4 STANDARD COSTING

Before commencing any works it is necessary to determine the 'Standard Costs'. For the PWD these 'Standard Costs' are in fact the Cost Estimates which are prepared for each Project.

The Cost Control forms have a dual purpose. In the first place they are a management tool to aid decision making with respect to the work done on each Project. Secondly these details should be used to update cost records and hence improve the accuracy and reliability of the cost estimates.

Because of the size of Uttar Pradesh it may be considered feasible to break down these cost figures into Zones. The Zones may well have different characteristics which influence costs in a number of ways making it difficult, if not impossible to compare costs across the whole of Uttar Pradesh.

The advantages to be gained through the introduction of Cost Control and Standard Costing System are:

1. Efficiency Measurement: comparisons can be made between actual and estimated costs which can aid management decision making

2. Variances: this is part of Efficiency Measurement and for In-House Projects provides the Project Manager (EE) with regular cost information which should aid decision making

3. Management by Exception: management only needs to focus on specific areas where the variances are large, and in particular where these variances are negative.

4. Cost Control systems set good financial management example of which Contractors and PWD Labour force will be aware.


May 2008 33

6.5 REGISTER OF WORKS

Form PWD ROW 500 / 1 enables a record to be compiled of the Variation Orders and Extra Items included as part of the contract works.

Form PWD ROW 500 / 2 is a compilation of the details obtained for each contact and covers such items as Advance Payment for Procurement to Stock, Direct Payment to Labour, and details of Imprest Accounts.


May 2008 34

7. IMPLEMENTATION PROCESS

The implementation process must be carefully planned and monitored. In each and every aspect of implementation there must be frequent inter-action between the Consultant undertaking the writing of the necessary software program and the PWD. The lessons learnt in the past must not be ignored but used to re-affirm the need for the Consultant and PWD to work together in harmony.

The computerisation process must be broken down into what can be termed SMART tasks. SMART is an acronym for:

S Specific

M Measurable

A Achievable

R Relevant

T Timely

The computerisation process should be incremental and initially focus on one Division and one basic component, such as 'Establishment". The software should be written for this and the forms to be used for both presenting the data and for data entry must be discussed with the one selected Division in the PWD.

The forms and software must be tested using real data and the results examined by all parties and modifications, if any, agreed upon. The process should be repeated until all parties are satisfied with the results. The next stage of the process would be to launch the software in one other selected Division, in the same Zone as the initially selected Division where it should be subject to rigorous testing. Only when the two Divisions and all parties, Software Consultant and the PWD, accept the program should it be launched in the whole of the Zone.

Once the first Zone is satisfied with the program should it be launched in all the Zones. In the meantime the next component should be developed and tried and tested in the same way. The end result should be a software program which meets the needs and expectations of the PWD. But the PWD must accept, and be fully aware, of the vital role which they must play in the development of the software program. Tacit approval will not be sufficient. The PWD must make the necessary staff available to work with the Software Consultant. The responsibility for successful computerisation of the Financial Management System rests on the shoulders of the PWD.


May 2008 35

8. CONCLUSION

The proposals set out in this Report should improve the budgeting and costing system currently used in the PWD. In particular the whole system, if properly implemented, will provide PWD Managers at all levels with timely detailed financial information with respect to budgets. This should enable the PWD Managers to make better decisions since they will have access to accurate and up to date budget information.

The reforms and modifications suggested in this Report, along with the computerisation of the budgetary control process, if implemented effectively and transparently, will improve the nature and quality of the PWD budgeting system. It will act as an important step towards enhancement and reforms of the PWD’s Accounting system with its enhanced component coverage which at present is absent in the PWD.


May 2008 36

9. PRESENTATION TO PROJECT STEERING COMMITTEE

UPSRP IDSReport No. 16: Review Report on Implementation of IT Based Budgeting and Costing

The title of this Report assumes that an IT Based

Systems across PWD with appropriate controls and reporting functions

pBudgeting and Costing System is in place in thePWD.

This is not the case.

This Report sets out a proposed budgeting and costcontrol system together with proposals for thecontrol system together with proposals for theestablishment of cost centres as an aid to decisionmaking This Report also includes proposals formaking. This Report also includes proposals forstandard types of forms which can be used forbudgeting and cost controlbudgeting and cost control.

UPSRP IDSReport No. 16

The budgeting process involves compilation of thefunding requirement for Plan and Non-Plan worksto be undertaken during the following financialyear.

Plan works relate to new construction workswhereas Non-Plan basically relates tomaintenance, emergency works, andestablishment.

Cash budgeting is not in place in the Divisions


A Policy Development and Institutional Study for UPPWD was undertaken by TCE.

The Final Report, published in June 2002, listed thefollowing weaknesses in the UP PWD budgetingsystem:


• Budgets are used as compliance monitoring tools• Budgets are used as compliance monitoring tools for spending limits and physical progress.

• Hindrances in Budget preparation due to non availability of relevant dataavailability of relevant data

• 80% of the budget is allocated to continuing works80% of the budget is allocated to continuing works and still they do not provoke cost minimization or better contract managementbetter contract management.

• Cash budgeting is not in place in the DivisionsCash budgeting is not in place in the Divisions


In order to mitigate theses deficiencies the TCE Report made the following recommendations:

Budgets to account for contingencies and strategies dealing with them.

Budgets to be continuously revised and revalidated against the actual expenditure and initiate corrective actions with eachactual expenditure and initiate corrective actions with each revalidation.


The budgeting system should facilitate the process of decision making, the system to be designed to serve the following:

• Authorization of actions and spending limits delegation of• Authorization of actions and spending limits, delegation of responsibilities

• Forecasting and financial planning of the PWD operating• Forecasting and financial planning of the PWD operating plan

• Coordinating mechanism• Coordinating mechanism• Means to motivate the organization for cost and quality

f• Performance evaluation tool by setting standards and benchmarks


I th b d ti th h i di l iImprove the budgeting process through periodical review and analysis of the feedback of the implementation from the fieldthe field.

Introduce cash budgeting at Circle level. Cash budgets have to be collated for the state at PWD HQ.

R i i f b d t d i ith t tRevision of budgets and variances with respect to new factors like cost minimization, output quality, and contract managementcontract management


With th h l f t ti d t b h k t d dWith the help of cost accounting data, bench mark standard costs across the whole state.

Systematic data collection in consonance with the budgeting requirements and proper follow up.

Budgeting system to help in prioritizing the works.

Evolve a comprehensive financial management and budgeting systembudgeting system


Deficiencies in the Existing System

Although it may not be a deficiency in the existing budgeting andcost control system the whole process of determining which roadsto construct and which to repair is fraught with problems.

These can only be realistically addressed once the PWD hasThese can only be realistically addressed once the PWD hasestablished a Road Network Master Plan and implemented aroad maintenance management system. All new constructionroad maintenance management system. All new constructionwork should be in accordance with the Master Plan, and all roadmaintenance work should be needs based and prioritised oneconomic grounds using the road maintenance managementsystem.


Objectives of IT Based Budgeting and Cost ControlObjectives of IT Based Budgeting and Cost Control

These advantage of a computerised system can be summarised as follows:

1. With the proposed computerisation of the budget system effective decision making at various levels in PWD will be possible due to accurate and timely supply of i f tiinformation.

2. Reports based on computerised data processing should be t d i t h dl d d imore accurate and easier to handle and produce in

specific report formats.


3. The Budget estimates can be prepared using comprehensive t d t h ld i ll d i d d t b hi h bcost data held in a well designed database which can be

reviewed and updated to present value 4 Th b d ti d ti t b th h l f4. The budgeting and costing system can embrace the whole of

PWD, or more probably a Zone. Cost data generated in the Divisions can be fed into the database so that the cost dataDivisions can be fed into the database so that the cost data used in the Zones to prepare the cost estimates is always up to date.

5. A computerised budgeting and cost control system should enable the PWD Zones to prepare detailed annual budgets which can also indicate the probable timing of the required funds.


6 Estimates Budgets Sanctioned Amounts and Allotments can6. Estimates, Budgets, Sanctioned Amounts, and Allotments can be recorded for Plan Works - Roads and Structures, Non-Plan Works - Roads and Structures, and Establishment -,Plan and Non-Plan. This will provide specific cost information that can aid management decision making.

7. On a monthly basis the Zone can review its budget requirements and consider the most appropriate way to h dl j di i b t f t dhandle any major discrepancies between forecast and actual budget requirements. This is particularly relevant to budgets for Non-Plan works when any unspent money hasbudgets for Non-Plan works when any unspent money has to be surrendered at the end of the financial year.


A i f f h b d i d f b th PWDA series of forms have been designed for use by the PWD.

These forms split work into Plan and Non-PlanThese forms split work into Plan and Non Plan

Further sub-divisions into Roads, Structures, Establishment

OBJECTIVE: to enable Senior PWD staff to make decisions based on accurate financial informationbased on accurate financial information


IMPLEMENTATION PROCESS

The implementation process must be carefully plannedand monitored. In each and every aspect ofy pimplementation there must be frequent inter-actionbetween the Consultant undertaking the writing of theg gnecessary software program and the PWD.

The lessons learnt in the past must not be ignored butused to re-affirm the need for the Consultant and thePWD to work together in harmony.



The computerisation process must be broken down into what can b t d SMART t kbe termed SMART tasks.

S SpecificS Specific

M Measurable

A Achievable

R Relevant

T Timely


DO NOT ATTEMPT TO COMPUTERISE THE WHOLE SYSTEM IN ONE GO

BREAK THE SYSTEM DOWN INTO COMPONENTS, such as Establishment

START in ONE DIVISION and DEVELOP ONE COMPONENT

WHEN COMPLETE TRY THE COMPONENT IN ANOTHER DIVISION IN SAME ZONE

IF ALL IS WELL INSTAL COMPONENT IN ZONE.

MONITOR FREQUENTLY WHILE DEVELOPING THE NEXT COMPONENT.

REPEAT PROCESS and INSTAL COMPONENT IN ALLREPEAT PROCESS and INSTAL COMPONENT IN ALL ZONES



The implementation process must be carefully plannedand monitored. In each and every aspect ofy pimplementation there must be frequent inter-actionbetween the Consultant undertaking the writing of theg gnecessary software program and the PWD.

The lessons learnt in the past must not be ignored butused to re-affirm the need for the Consultant and thePWD to work together in harmony.



Train Senior PWD Staff so that they understand Financial Management Systems and can use them inFinancial Management Systems and can use them in

effective decision making.

ANNEXURE - 1 : EXISTING BUDGET FORMS


May 2008 i

B.M. - 1 (Part - I) Referred to in paragraph 19, 24 & 55 (b)

Abstract Statement showing the estimates for the year under Grant No. "--------------------------" Revenue Capital Total

(Rs. in Thousand)

Voted : ................................................. .......................................................... ..................................................

Charged : ................................................. .......................................................... ..................................................

Major Head (Revenue & Capital

Separately also voted & charged)

Actual expenditure of Last Year…….

Budget estimate of Current Year……

Actual expenditure from April to September of

Current Year…… Budget estimate of Proposed Year……

Final Provision made by Finance Dept.

Plan Non plan Plan Non Plan Plan Non Plan Plan Non Plan Plan Non Plan

1 2 3 4 5 6 7 8 9 10 11


May 2008 ii

Form B.M. - 1 (Part - II) Statement showing the detailed estimates for year………..under Grant No……………….

Description of Head of Account (For each Scheme / Provisions)

Major Head : ........................... Sub Major Head : ................................. Minor Head : ............................. Sub Head : ....................... Detail Head : ..........................

(Rs. in Thousands)

Items Code & Name (Say 01 Pay)

Actual Expenditure of last Year ........

Budget Estimates of Current Year ……

Actual Expenditure from April to September of

Current Year ....... Budget Estimate of Proposed Year ........

Final Provision made by the Finance Dept.

Plan Non plan Plan Non Plan Plan Non Plan Plan Non Plan Plan Non Plan

1 2 3 4 5 6 7 8 9 10 11


May 2008 iii

Form - B.M. 4 (Referred to in Paragraph 54 : 140)

Excess Saving Statement

Grant No : ................. Major Head : ................... Sub Major Head : .................... Minor Head : ........................ Sub Head : ....................... Detail Head : ................

(Rs. in Thousands)

Items Code & Name

(Say 01 Pay)

Budget Provision

Actual Expenditure up to the month (1 April to 30 September) and

final from April to December)

Revised Estimate of Expenditure for whole

year Excess (+)

(Difference Revised) Saving (-) Proposed Remarks / Re-appropriation or Surrender

with reference Plan Non Plan Plan Non Plan Plan Non Plan Plan Non Plan Plan Non Plan

1 2 3 4 5 6 7 8 9 10 11 12


May 2008 iv

Form B.M. - 5 (Referred to in paragraph - 69)

Schedule of New Expenditure for the year………..

Name of Organization : ............................................... Administrative Deptt. Secretariat : ....................................... Major Concept / Scheme : ...............................

Head of Account as per Budget literature level:


(Rs. in Thousand)

Items name (say purchase

of Machine)

Part - I (Recurring Expenditure)

Part - II (Non- recurring Expenditure) Corresponding

Receipts (indicate

source; say Central,

Foreign, etc.)

Remarks & Justification

in short Cost in Budget

year… Ultimate Cost as

far as ascertained Aggregate Cost Cost in Budget year…

Ultimate Cost as far as ascertained

Plan Non Plan Plan Non

Plan Plan Non Plan Plan Non

Plan Plan Non Plan

1 2 3 4 5 6 7 8 9 10 11 12 13


May 2008 v

Form B.M. - 6 (Referred to in Paragraph 100 and 103)

Statement of Receipts for the Month………. Year…………

Unit : .......................................... Controlling officer : ........................................................ Administrative Dept. In Secretariat : .......................................................

Description of Class : ................................................................ (Say Tax Revenue, Non Tax Revenue, Public Account on Separate Statement)


(Rs. in Thousands)

Sl. No.

Budget Estimate During Year…

Target for the Month

being reported

Target up to the Month

(Progressive)

Target achieved

for the month

Target achieved up to the month (Progressive)

Percentage achieved of

Budget Estimates

Budget Estimate of last year…

(Just Before Current)

Target achieved last year for the

month (c.f. column-8)

Target achieved in the

same period (progressive) last year…..

(c.f. column -8)

Percentage achieved

during same

period last year

Remarks (indicating cause of downfall

etc.)

1 2 3 4 5 6 7 8 9 10 11 12

N.B. The controlling officer must compile the receipts of different units/schemes under his control. Accountant General will report on this format to Finance Department with specific comments on the Revenue receipt and Public Account.


May 2008 vi

Form B.M. – 7 Liability Register/Form

(Referred to in Paragraph 104,116 and 118)

Unit : .......................................... Controlling officer : ........................................................ Administrative Dept. In Secretariat : .......................................................


(Rs. in Thousands)

Sl. No.

Nature of

liability

Circumstances in which

liability created

Rules & orders under which

liability created

Estimated cost of liability

Liabilities created prior to

proposed liability

Total Liability

If liability of State Govt.

name of office &

Dept.

Probable Date/

Month in which the liability is

to be cleared.

Name & Designation

of officer who created

liability

Detail of Liability already cleared.

Balance Liability

(Col 7 – Col 11)

Remarks (Adjustment & Irregularities)



Plan Plan Non Plan

1 2 3 4 5 6 7 8 9 10 11 12 13


May 2008 vii

Form B.M. - 8 (Referred to in paragraph 112,116 & 118)

Scheme-wise : Disbursing Officer Register Of Expenditure Office : .............................. District :.................................. Month : ...................................... Year : .......................................... Grant No : ................................ Plan or Non-Plan (on separate register)

Amount in Rs.

Voucher No. Date

Description from Major

Head to Detail Head

(13 Digit Code)

ITEMS (Standard Object as per budget literature and write code and name in each column) Total Remarks

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15

Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs.

Standard object wise monthly total of each scheme Expenditure up to previous month Progressive total up to current month Up to date allotment of budget Balance in the budget after progressive expenditure upto current month


May 2008 viii

Form B.M. - 9 (Referred to in paragraph 112 to 117 & 129)

Reconciliation Statement

Name of D.D.O : .................................. Month : ............................................... Year : ......................................................... Grant No : ........................................

Amount in Rs.

Voucher No. Date

Description (15 digit code) major head to

standard object.

Sector (Plan / Non Plan, District

/ State etc)

Gross amount

of Voucher

Total Deductions Cheque No. Date on which

cheque issued Cheque Amount

Remark of DDO for

correction

1 2 3 4 5 6 7 8 9 10

Sig. T. O…………………………………… Sig. D.D.O.…………………………………


May 2008 ix

Form B.M. – 10 Broad Sheet of Controlling Officer

(Referred to in paragraph 117)

Office of Controlling Officer : ..........................................................................................

Sl. No.

Description of Return

Designation of officer liable to send the return

April May June July August Sept. Oct. Nov. Dec. Jan. Feb. March

1 2 3 4 5 6 7 8 9 10 11 12

Note : Controlling Officer must watch the receipt of returns every month as per para 117 of the budget manual.


May 2008 x

Form B.M. - 11 (Referred to in paragraph 118)

Scheme-wise : Monthly Expenditure Register of Controlling Officer

Month : ............................................................................... Year : ................................................................................. Grant No : ....................................................


Amount in Rs.

Sl. No.

Designation of disbursing officer ITEMS (Standard Object code & name in separate column; P. for Plan & N.P. for Non-Plan) Remark

Plan Non Plan Plan Non Plan Plan Non Plan Plan Non Plan Plan Non Plan

1 2 3 4 5 6 7 8 9 10 11 12 13

Total of the Month Expenditure up to Previous Month Progressive total up to current Month Up to date Allotted Budget Balance in the Budget after Progressive expenditure up to current month


May 2008 xi

Form B.M. – 12 Monthly return to Accountant General by Controlling Officer

(Referred to in paragraphs 119&123)

Controlling Officer : ................................................. Month : .................................................... Year : ..................................... Grant No : .....................................


Standard Object

wise code and name

Budget provision Year ........

Expenditure in the Month .......

Expenditure up to Current Month ......

(progressive) including adjustment

Liabilities beyond budget provision Details of Adjustment Remark

Plan Non Plan Plan Non Plan Plan Non Plan Plan Non Plan Plan Non Plan

1 2 3 4 5 6 7 8 9 10 11 12

Note -1 : Originally copy of B.M. - 8 is attached with this Statement to Accountant General Note -2 : Any adjustment or cause of liability must be shown in remark column

Note -3 : Compilation at Grant, Major Head, Sub Major Head, Minor Head must be shown against provision in Budget Literature of issuing Year.


May 2008 xii

Form B.M. – 13 Progressive Expenditure Statement of Controlling Officer

(Referred to in paragraphs 122)

Controlling Officer : ................................................. Month : .................................................... Year : ..................................... Grant No : .....................................


(Rs. in Thousands)

Standard Object wise

code and name

Total Budget provision for the Year ........

Budget allotted against the provision

Expenditure up to the Month (progressive)

Percentage Expenditure Detail of expenditure of previous Year......... Estimated

variation Excess (+) Saving (-) Remarks Of total

Budget Allotted Budget

Total Budget

Actual Expenditure

Percentage Expenditure





Plan Plan Non Plan

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20


May 2008 xiii

Form B.M. 15 Re-appropriation Statement (Referred in paragraph 158)

Controlling Officer : ................................................................... Administrative Department : .................................................. Grant No : .........................................

(Voted or Charged on Separate Register) (Rs. in Thousands)

Total Budget Provision

Major Head

Sub Major Head

Minor Head

Sub Head

Detailed Head

Standard Object

Rs.

Standard Object Wise

(Expenditure upto)

Current Month ……..

Rs.

Anticipated Expenditure for the remaining part of the year

Rs.

Surplus Amount

Rs.

Proposed Transfer of Fund to Head of Accounts ;

Major Head …………

Sub Major Head …….

Minor Head ………….

Sub Head……………

Detail Head………….

Standard Object ……….

Rs.

Amount available after re-appropriation in head of account shown in column – 5

Rs.

Amount balance in head of account shown in column -1 after re-appropriation

Rs.

Remark & Justification. In case of works dept. amount of sanctioned estimate and outlay should be enclosed.

Plan N-Plan Plan Non-Plan Plan Non-plan Plan Non-plan Plan Non-Plan Plan Non-Plan Plan Non-Plan

1 2 3 4 5 6 7 8

. Signature of Controlling Officer Date ……………..


May 2008 xiv

Form B.M. 17 Budget Control Register (Referred in paragraph 91)

Grant No. : .............................................................

Name of Administrative Department : ...................................................................... Plan/Non-Plan

Detail of Heads of Account Date & G.O. No. of the Budget Allotment to Head of Department/Controlling Officer

Major Head …………………………………..….. 1. ……………………………………….…………………

Sub-Major Head …………………………………..….. 2. ………………………………………..…………………

Minor Head …………………………………..….. 3. ………………………………………..…………………

Sub-head …………………………………..….. 4. ………………………………………..…………………

Detail head …………………………………..….. 5. ………………………………………..…………………

Budget at the disposal of Controlling Officer/Head of Department

Standard Object

Budget allotted by Controlling Officer/Head of Department to sub-ordinate offices

Amount1 Amount2 Amount3 Amount4 Amount5 Amount1 Amount2 Amount3 Amount4 Amount5

01-Pay

02-Wages

03-DA

................

................

45-LTC

Total :

Date and allotment order number of controlling officer/Head of Department to sub-ordinate offices:

1. ....................................................... 2. ....................................................... 3. ....................................................... 4. ....................................................... 5. ....................................................... Note : 1. The progressive total of the allotted amount should be shown in bracket. 2. Separate page shall be allotted for Plan & Non-Plan budget

ANNEXURE - 2 : PROPOSED BUDGET FORMS


May 2008 i

ESTIMATE DETAILS: PLAN - ROADS PWD BM - 110 / 1

Zone: …………….. ................... Circle : .............................. .. District: …………………………… Division: .................................. .. Month ........................

Grant No.: ……..…….. Voted / Charged: ………….……… Revenue / Capital: …………….……… Scheme :…………….………… Financial Year: ……………..

(Rs. Thousands)

Sl. No.

Head Details

(15 Digit Code)

PWD ID Code Name of work Sanctioned

Cost

Actual Expenditureup to Last Year.....…

Budget Estimates

for Current

Year.....….


Current Year…...

Revised Budget

Estimate for Current

Year ………

Budget Estimate for

Proposed Year…...... (5 - 6 - 9)

Final Provision

made by the Finance Dept.

1 2 3 4 5 6 7 8 9 10 11

Note:

Step - 1 : Form generated at Division level and submitted to Circle Step - 2 : Circle to scrutinize, compile and forward the estimate to Zone Step - 3 : Zone to scrutinize, compile and forward the estimate to PWD HQ (Finance Manager - Accounts and Budgeting Cell) Step - 4 : PWD HQ to scrutinize, compile and submit the estimate to GoUP for sanction


May 2008 ii

ESTIMATE DETAILS: PLAN - STRUCTURES PWD BM - 110 / 2



(Rs. Thousands)

Sl. No.

Head Details

(15 Digit Code)

PWD ID Code Name of work Sanctioned

Cost

Actual Expenditureup to Last Year.....…

Budget Estimates

for Current

Year.....….


Current Year…....

Revised Budget


Year ……..

Budget Estimate for

Proposed Year…...... (5 - 6 - 9)

Final Provision


1 2 3 4 5 6 7 8 9 10 11

Note:



May 2008 iii

ESTIMATE DETAILS: NON-PLAN - ROADS PWD BM - 120 / 1



(Rs. Thousands)

Sl. No.

Head Details

(15 Digit Code)

PWD ID Code Name of work

Actual Expenditure during last year…….

Budget Estimates for

Current Year……..


Current Year……

Revised Budget


Year ……..

Budget Estimate for

Proposed Year…….

Final Provision


1 2 3 4 5 6 7 8 9 10

Note:



May 2008 iv

ESTIMATE DETAILS: NON-PLAN - STRUCTURES PWD BM - 120 / 2



(Rs. Thousands)

Sl. No.

Head Details

(15 Digit Code)

PWD ID Code Name of work

Actual Expenditure during last year……

Budget Estimates for

Current Year…….


Current Year……

Revised Budget


Year ……..

Budget Estimate for

Proposed Year……

Final Provision


1 2 3 4 5 6 7 8 9 10

Note:



May 2008 v

BUDGET REQUIREMENT: NON PLAN – ROADS: ROUTINE MAINTENANCE PWD BM - 130 / 1

Zone: ……………………… Circle: ……………………………….. District: …………………………………. Division: ………………………… Financial Year: ………..

(Rs Thousands)

S. No.

PWD ID Type of Road

(SH, MDR, ODR, VR)

Location Reference Point Length of Road (kms)

Total Fund Required

(Rs. in ThousandsComments

Start Finish

1 2 3 4 5 6 7 8

Note:

Column 8: Comments: these comments should relate to the type of maintenance treatment required Step - 1 : Form generated at Division level and submitted to Circle Step - 2 : Circle to scrutinize, compile and forward the estimate to Zone Step - 3 : Zone to scrutinize, compile and forward the estimate to PWD HQ (Finance Manager - Accounts and Budgeting Cell)


May 2008 vi

BUDGET REQUIREMENT: NON PLAN – ROADS: PERIODIC MAINTENANCE / REHABILITATION PWD BM - 130 / 2


(Rs Thousands)

S. No.

PWD ID Type of Road

(SH, MDR, ODR, VR)


Total Fund Required


Start Finish

1 2 3 4 5 6 7 8

Note:

Column 8: Comments: these comments should relate to the type of periodic maintenance / rehabilitation treatment required Step - 1 : Form generated at Division level and submitted to Circle Step - 2 : Circle to scrutinize, compile and forward the estimate to Zone Step - 3 : Zone to scrutinize, compile and forward the estimate to PWD HQ (Finance Manager - Accounts and Budgeting Cell)


May 2008 vii

BUDGET REQUIREMENT: NON PLAN – ROADS: SPECIAL REPAIR / RECONSTRUCTION PWD BM - 130 / 3


(Rs Thousands)

S. No.

PWD ID Type of Road

(SH, MDR, ODR, VR)


Total Fund Required


Start Finish

1 2 3 4 5 6 7 8

Note:

Column 8: Comments: these comments should relate to the Special Repair / Reconstruction required Step - 1 : Form generated at Division level and submitted to Circle Step - 2 : Circle to scrutinize, compile and forward the estimate to Zone Step - 3 : Zone to scrutinize, compile and forward the estimate to PWD HQ (Finance Manager - Accounts and Budgeting Cell)


May 2008 viii

BUDGET REQUIREMENT: NON-PLAN - STRUCTURES: MAINTENANCE PWD BM - 130 / 4


(Rs Thousands)

S. No.

PWD ID

Road and km

Type of Structure (Type of Bridge, Culvert,

Retaining Wall, etc.)

Ave. height

in metres

Location Reference Points

Length of Structure

metres

Length of approaches in metres

Maintenance Funding Required (Routine, Periodic,

Other)

Total Funding

Required for Each

Structure Rs.

Thousands

Remarks Start Finish Increase km side

Decreasekm side

Total Kms.

1 2 3 4 5 6 7 8 9 10 11 12 13 14

Note:

Column 4: Details with respect to the type of structure to be entered in this Column.

Column 12: Details with respect to type of maintenance work to be carried out given in this column – one row for each different funding requirement

Column 13: This should be the total funding required for each structure

Column 14: This should be used to provide greater details of the type / form of maintenance work required Step - 1 : Form generated at Division level and submitted to Circle Step - 2 : Circle to scrutinize, compile and forward the estimate to Zone Step - 3 : Zone to scrutinize, compile and forward the estimate to PWD HQ (Finance Manager - Accounts and Budgeting Cell)


May 2008 ix

BUDGET REQUIREMENT: NON-PLAN - ESTABLISHMENT: HUMAN RESOURCE EXPENSES PWD BM - 140 / 1

Financial Year : ........................ Zone : ................................... Circle : ................................. Division : ............................. Month : .........................................

Grant No : ...................................................... (Rs. Thousands)

Sl. N

o.

Hea

d D

etai

ls (1

5 D

igit

Cod

e)

PWD

ID C

ode

Sala

ry

Dea

rnes

s Sa

lary

Dea

rnes

s A

llow

ance

CC

A

HR

A

Oth

er A

llow

ance

Inte

rim R

elie

f

Aux

iliar

y A

llotm

ent f

or

pay

and

allo

wan

ce

Trav

ellin

g A

llow

ance

Tran

sfer

Tra

vel

Expe

nditu

re

Trav

el A

llow

ance

for

Trai

ning

etc

.

Leav

e Tr

avel

C

once

ssio

n Ex

pend

iture

Med

ical

Exp

ense

s

Uni

form

Exp

endi

ture

Tota

l (R

s. in

Tho

usan

ds)

(01) (50) (03) (02) (06) (04) (38) (43) (05) (44) (45) (49) (51) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18

Note:

(A) Step - 1 : Form generated at Division level and submitted to Circle Step - 2 : Circle to scrutinize, compile and forward the estimate to Zone Step - 3 : Zone to scrutinize, compile and forward the estimate to PWD HQ (Finance Manager - Accounts and Budgeting Cell) Step - 4 : PWD HQ to scrutinize, compile and submit the estimate to GoUP for sanction (B) The same format will be generated at Circle / Zone / PWD HQ level for Budgets requirement for their respective offices and will be submitted finally to GoUP

through proper channel.


May 2008 x

BUDGET REQUIREMENT: NON-PLAN - ESTABLISHMENT: OFFICE RUNNING COSTS PWD BM - 140 / 2

Financial Year : ........................ Zone : ................................... Circle : ................................. Division : ............................. Month : .........................................

Grant No : ...................................................... (Rs. in Thousands)

Sl. N

o.

Hea

d D

etai

ls (1

5 D

igit

Cod

e)

PWD

ID C

ode

Offi

ce E

xpen

ses

Elec

tric

Due

s

Wat

er T

ax a

nd C

harg

es

Stat

ione

ry M

ater

ial a

nd

Prin

ting

of F

orm

s

Offi

ce F

urni

ture

and

Fi

tting

and

App

lianc

es

Tele

phon

e an

d Fa

x

Mai

nten

ance

of v

ehic

les

and

purc

hase

of p

etro

l /

Die

sel /

Lub

rican

ts e

tc.

Ren

t, su

rcha

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and

tax

owne

rshi

p

Med

ical

Rei

mbu

rsem

ent

Hou

se B

uild

ing

Adv

ance

(7

610-

00-2

01-0

4-04

)

Mot

or V

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Purc

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of c

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hard

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Mai

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of c

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ter

and

purc

hase

of a

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st

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nery

Mac

hine

s Fu

rnis

hing

and

A

pplia

nce

and

Plan

ts

Publ

icat

ion

Scho

lars

hip

and

Stip

end

Mai

nten

ance

Oth

er E

xpen

ses

Tota

l (R

s. in

Tho

usan

ds)

(08) (09) (10) (11) (12) (13) (15) (17) 49 (K) (46) (47) (26) (18) (21) (29) (42)

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22

Note:

(A) Step - 1 : Form generated at Division level and submitted to Circle Step - 2 : Circle to scrutinize, compile and forward the estimate to Zone Step - 3 : Zone to scrutinize, compile and forward the estimate to PWD HQ (Finance Manager - Accounts and Budgeting Cell) Step - 4 : PWD HQ to scrutinize, compile and submit the estimate to GoUP for sanction (B) The same format will be generated at Circle / Zone / PWD HQ level for Budgets requirement for their respective offices and will be submitted finally to GoUP

through proper channel.


May 2008 xi

BUDGET REQUIREMENT: PLAN - NEW ASSET CREATION: BUILDINGS (RESIDENTIAL) PWD BM - 150 / 1

Financial Year: ……………. Zone: ………………………… Circle: …………………………………. District: ……………………….. Division: ………………………….

Grant No : .................................................... Major Head of Accounts ................................ : (Rs. in Thousands)

Sl. No. Name and Type of

Buildings (Residential) Estimated Cost Sanctioned Cost

Expenditure till previous

financial year

Balance against

sanctioned cost

Demand during current

financial year Remarks

1 2 3 4 5 6 7 8

Total

Note:



May 2008 xii

BUDGET REQUIREMENT: PLAN - NEW ASSET CREATION: BUILDINGS (NON-RESIDENTIAL) PWD BM - 150 / 2

Financial Year: ……………. Zone: ………………………… Circle: …………………………………. District: ……………………….. Division: ………………………….

Grant No : .................................................... Major Head of Accounts ................................ : (Rs. in Thousands)

Sl. No. Name and Type of

Buildings (Non-Residential) Estimated Cost Sanctioned Cost

Expenditure till previous

financial year

Balance against

sanctioned cost

Demand during current

financial year Remarks

1 2 3 4 5 6 7 8

Total

Note:



May 2008 xiii

BUDGET REQUIREMENT: PLAN - NEW ASSET CREATION: VEHICLES PWD BM - 150 / 3

Financial Year : ........................................................ Zone : .................................................................... Circle : ............................................................................

Division : .................................................... Grant No : .................................................... Major Head of Accounts : ...................................................................

(Rs. in Thousands)

Sl. No. Type of Vehicle No. of Vehicle Cost Remarks

1 2 3 4 5

Total

Note:



May 2008 xiv

BUDGET REQUIREMENT: PLAN - NEW ASSET CREATION: PLANT AND EQUIPMENT PWD BM - 150 / 4



(Rs. in Thousands)

Sl. No. Name of Plant / Equipment No. of Plant and Equipment Cost Remarks

1 2 3 4

Total

Note:



May 2008 xv

BUDGET REQUIREMENT: NON-PLAN - ASSETS: MAINTENANCE BUILDINGS (RESIDENTIAL) PWD BM - 160 / 1



(Rs. in Thousands)

Sl. No. Name of Building (Residential) Plinth Area (sq.m) Funds Required Remarks

1 2 2 3 4

Total

Note:



May 2008 xvi

BUDGET REQUIREMENT: NON-PLAN -ASSETS: MAINTENANCE BUILDINGS (NON-RESIDENTIAL) PWD BM - 160 / 2



(Rs. in Thousands)

Sl. No. Name of Building (Non-Residential) Plinth Area (sq.m) Funds Required Remarks

1 2 2 3 4

Total

Note:



May 2008 xvii

BUDGET REQUIREMENT: NON-PLAN - ASSETS: MAINTENANCE VEHICLES PWD BM - 160 / 3



(Rs. in Thousands)

Sl. No. Type of Vehicle No. of Vehicle Funds Required Remarks

1 2 3 4 5

Total

Note:



May 2008 xviii

BUDGET REQUIREMENT: NON-PLAN - ASSETS: MAINTENANCE PLANT AND EQUIPMENT PWD BM - 160 / 4



(Rs. in Thousands)

Sl. No. Name of Plant / Equipment No. of Plant / Equipment Funds Required Remarks

1 2 3 4 5

Total

Note:



May 2008 xix

SANCTIONED DETAILS FOR FINANCIAL YEAR: PLAN - ROADS PWD BM - 170 / 1

Financial Year of Budget Sanction: .................................. Zone: . .................................... Circle: .. ............................. District: ……………… Division: … ................

Voted / Charged: …………………………… Revenue / Capital: ........ ……………………………… Scheme: ……………………….. Month: ………………………….. ..

(Rs. Thousands)

Sl. No.

Grant No.

Head Details

(15 Digit Code)

PWD ID Code Name of Work

Reference of Financial /

Administrative Approval

Sanctioned Cost

Rs. Thousand

Expenditure up to last

Financial Year

Balance (7-8)

Allocated amount

for Financial Year

Reference of G.O.

No. and date

1 2 3 4 5 6 7 8 9 10 11

Generated at Government level and sent to PWD HQ


May 2008 xx

SANCTIONED DETAILS FOR FINANCIAL YEAR: PLAN - STRUCTURES PWD BM - 170 / 2


Voted / Charged: …………………………… Revenue / Capital: ........ .……………………… Scheme: …………………………..…….. Month: …...………………………

(Rs. Thousands)

Sl. No.

Grant No.

Head Details

(15 Digit Code)

PWD ID Code Name of Work

Reference of Financial /

Administrative Approval

Sanctioned Cost

Rs. Thousand


Financial Year

Balance (7-8)

Allocated amount

for Financial Year

Reference of G.O.

No. and date

1 2 3 4 5 6 7 8 9 10 11

Generated at Government level and sent to PWD HQ


May 2008 xxi

SANCTIONED DETAILS FOR FINANCIAL YEAR: NON-PLAN - ROADS PWD BM - 180 / 1


Voted / Charged: …………………………… Revenue / Capital: ……………………………… Scheme: ……………………………….. Month: …………………………..

(Rs. Thousands)

Sl. No.

Grant No.

Head Details (15 Digit

Code)

PWD ID

Code

Name of Work

Reference of Financial / Administrative

Approval

Sanctioned Cost


Financial Year

Balance (7-8)

Allocated amountfor Financial Year

Reference of G.O. No.

and date

1 2 3 4 5 6 7 8 9 10 11

Generated at Government level and come to PWD HQ


May 2008 xxii

SANCTIONED DETAILS FOR FINANCIAL YEAR: NON-PLAN - STRUCTURES PWD BM - 180 / 2

Financial Year of Budget Sanction: .................................. Zone: . .................................... Circle:... ............................. District: ……………… Division: … ................

Voted / Charged: …………………………… Revenue / Capital: ……………………………… Scheme: ……………………………….. Month: …………………………..

(Rs. Thousands)

Sl. No.

Grant No.

Head Details (15 Digit

Code)

PWD ID

Code

Name of Work

Reference of Financial / Administrative

Approval

Sanctioned Cost

Expenditure up to last Financial Year

Balance(7-8)

Allocated amountfor Financial Year

Reference of G.O. No.

and date

1 2 3 4 5 6 7 8 9 10 11

Generated at Government level and come to PWD HQ


May 2008 xxiii

SANCTIONED DETAILS: NON-PLAN - ESTABLISHMENT: HUMAN RESOURCE EXPENSES PWD BM - 190 / 1

Financial Year : ................... PWD HQ : Zone : ......................................... Circle : ............................ Division : ......................... Month : ..................

Grant No. : ...................................................... (Rs. in Thousands)

Sl. N

o.

Hea

d D

etai

ls (1

5 D

igit

Cod

e)

PWD

ID C

ode

Sala

ry

Dea

rnes

s Sa

lary

Dea

rnes

s A

llow

ance

CC

A

HR

A

Oth

er A

llow

ance

Inte

rim R

elie

f

Aux

iliar

y A

llotm

ent f

or

pay

and

allo

wan

ce

Trav

ellin

g A

llow

ance

Tran

sfer

Tra

vel

Expe

nditu

re

Trav

el A

llow

ance

for

Trai

ning

etc

.

Leav

e Tr

avel

C

once

ssio

n Ex

pend

iture

Med

ical

Exp

ense

s

Uni

form

Exp

endi

ture

Tota

l (R

s. in

Tho

usan

ds)

(01) (50) (03) (02) (06) (04) (38) (43) (05) (44) (45) (49) (51) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18

Generated at Government level and sent to PWD HQ, Zone, Circle and Division


May 2008 xxiv

SANCTIONED DETAILS: NON-PLAN - ESTABLISHMENT: OFFICE RUNNING COSTS PWD BM - 190 / 2

Financial Year : ................... PWD HQ : Zone : ......................................... Circle : ......... Division : ......................... Month : ..................

Grant No. : ...................................................... (Rs. in Thousands)

Sl. N

o.

Hea

d D

etai

ls (1

5 D

igit

Cod

e)

PWD

ID C

ode

Offi

ce E

xpen

ses

Elec

tric

Due

s

Wat

er T

ax a

nd C

harg

es

Stat

ione

ry M

ater

ial a

nd

Prin

ting

of F

orm

s

Offi

ce F

urni

ture

and

Fi

tting

and

App

lianc

es

Tele

phon

e an

d Fa

x

Mai

nten

ance

of v

ehic

les

and

purc

hase

of p

etro

l /

Die

sel /

Lub

rican

ts e

tc.

Ren

t, su

rcha

rge

and

tax

owne

rshi

p

Med

ical

Rei

mbu

rsem

ent

Hou

se B

uild

ing

Adv

ance

(7

610-

00-2

01-0

4-04

)

Mot

or V

ehic

le A

dvan

ce

Purc

hase

of c

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ter

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ance

of c

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ter

and

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hase

of a

llied

st

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nery

Mac

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s Fu

rnis

hing

and

A

pplia

nce

and

Plan

ts

Publ

icat

ion

Scho

lars

hip

and

Stip

end

Mai

nten

ance

Oth

er E

xpen

ses

Tota

l (R

s. in

Tho

usan

ds)

(08) (09) (10) (11) (12) (13) (15) (17) 49 (K) (46) (47) (26) (18) (21) (29) (42)

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22



May 2008 xxv

SANCTIONED DETAILS: PLAN - NEW ASSET CREATION: BUILDINGS (RESIDENTIAL) PWD BM - 200 / 1

Financial Year : ................................ Zone : ..................................... Circle : ................................................................. Month : ..............................................


(Rs. in Thousands)

Sl. No.

Name and type of Building

(Residential) Sanctioned

Cost Expenditure up to

Previous Financial Year

Balance cost against sanction

Allotment for the Current

Financial Year Remarks

1 2 3 4 5 6 7

Total



May 2008 xxvi

SANCTIONED DETAILS: PLAN - NEW ASSET CREATION: BUILDINGS (NON-RESIDENTIAL) PWD BM - 200 / 2



(Rs. in Thousands)

Sl. No.

Name and type of Building

(Non-Residential) Sanctioned

Cost Expenditure up to

Previous Financial Year

Balance cost against sanction

Allotment for the Current

Financial Year Remarks

1 2 3 4 5 6 7

Total



May 2008 xxvii

SANCTIONED DETAILS: PLAN - NEW ASSET CREATION: VEHICLES PWD BM - 200 / 3



(Rs. in Thousands)

Sl. No. Type of Vehicle No. of Vehicles Sanctioned Cost Allocation Remarks

1 2 3 4 5 6

Total



May 2008 xxviii

SANCTIONED DETAILS: PLAN - NEW ASSET CREATION: PLANT AND EQUIPMENT PWD BM - 200 / 4



(Rs. in Thousands)

Sl. No. Type of Plant / Equipment No. of Plant / Equipment Sanctioned Cost Allocation of Funds Remarks

1 2 3 4 5 6

Total



May 2008 xxix

SANCTIONED DETAILS: NON-PLAN - ASSETS: MAINTENANCE BUILDINGS (RESIDENTIAL) PWD BM - 210 / 1



(Rs. in Thousands)

Sl. No. Name of Building (Residential) Allocation of Funds Remarks

1 2 3 4

Total



May 2008 xxx

SANCTIONED DETAILS: NON-PLAN - ASSETS: MAINTENANCE BUILDINGS (NON-RESIDENTIAL) PWD BM - 210 / 2



(Rs. in Thousands)

Sl. No. Name of Building (Non-Residential) Allocation of Funds Remarks

1 2 3 4

Total



May 2008 xxxi

SANCTIONED DETAILS: NON-PLAN - ASSETS: MAINTENANCE VEHICLES PWD BM - 210 / 3

Financial Year : ............................................. Zone : ................................................ Circle : .................................................. Month : ...................................


(Rs. in Thousands)

Sl. No. Type of Vehicle No. of Vehicles Allocation of Funds Remarks

1 2 3 4 5

Total



May 2008 xxxii

SANCTIONED DETAILS: NON-PLAN - ASSETS: MAINTENANCE PLANT AND EQUIPMENT PWD BM - 210 / 4

Financial Year : ............................................. Zone : ................................................ Circle : .................................................. Month : ...................................


(Rs. in Thousands)

Sl. No. Name of Plant / Equipment No. of Plant / Equipment Allocation of Funds Remarks

1 2 3 4 5

Total



May 2008 xxxiii

ALLOTMENT: PLAN - ROADS PWD BM - 220 / 1


Voted / Charged: …………………………… Revenue / Capital:……………………………… Scheme: ……………………….. Month: …………………………..

(Rs. in Thousands)

Sl. No.

Grant No.

Head Details

(15 Digit Code)

PWD ID

Code

Name of Work

Reference of Sanction

(Administrative and

Expenditure Sanction)

Sanctioned Cost

Expenditure up to Last Financial

Year

Balance Amount against

sanctioned cost on 1st

April of Current

Financial Year

Budget Allocation for Current

Year

Amount Allotted

Amount allotted

previously in Current Financial

Year

Total amount

allotted in Current

Financial Year

(11+12)

Remarks

1 2 3 4 5 6 7 8 9 10 11 12 13 14

Generated from HQ and sent to Division through Zone and Circle with a copy to Finance Controller.


May 2008 xxxiv

ALLOTMENT: PLAN - STRUCTURES PWD BM - 220 / 2


Voted / Charged: …………………………… Revenue / Capital: :……………………………… Scheme: ……………………….. Month: …………………………..

(Rs. in Thousands)

Sl. No.

Grant No.

Head Details

(15 Digit Code)

PWD ID

Code Name of

Work


(Administrative and


Sanctioned Cost


Year



April of Current

Financial Year


Year

Amount Allotted

Amount allotted


Year

Total amount

allotted in Current

Financial Year

(11+12)

Remarks

1 2 3 4 5 6 7 8 9 10 11 12 13 14



May 2008 xxxv

ALLOTMENT: NON-PLAN - ROADS PWD BM - 230 / 1


Voted / Charged: …………………………… Revenue / Capital: ……………………………… Scheme: ……………………….. Month: …………………………..

(Rs. in Thousands)

Sl. No.

Grant No.

Head Details

(15 Digit Code)

PWD ID

Code Name of

Work


(Administrative and


Sanctioned Cost


Year



April of Current

Financial Year


Year

Amount Allotted

Amount allotted


Year

Total amount

allotted in Current

Financial Year

(11+12)

Remarks

1 2 3 4 5 6 7 8 9 10 11 12 13 14



May 2008 xxxvi

ALLOTMENT: NON-PLAN - STRUCTURES PWD BM - 230 / 2


Voted / Charged: …………………………… Revenue / Capital: ……………………………… Scheme: ……………………….. Month: …………………………..

(Rs. in Thousands)

Sl. No.

Grant No.

Head Details

(15 Digit Code)

PWD ID

Code Name of

Work


(Administrative and


Sanctioned Cost


Year



April of Current

Financial Year


Year

Amount Allotted

Amount allotted


Year

Total amount

allotted in Current

Financial Year

(11+12)

Remarks

1 2 3 4 5 6 7 8 9 10 11 12 13 14



May 2008 xxxvii

ALLOTMENT: NON-PLAN - ESTABLISHMENT: HUMAN RESOURCE EXPENSES PWD BM - 240 / 1

Financial Year : ................................ Zone : ................................... Circle : ................................. Division : ........................................ Month : ..........................

Voted / Charged : .................................................................................................. Revenue / Capital : ...........................................................................................

(Rs. in Thousands)

Sl. N

o.

Hea

d D

etai

ls (1

5 D

igit

Cod

e)

PWD

ID C

ode

Sala

ry

Dea

rnes

s Sa

lary

Dea

rnes

s A

llow

ance

CC

A

HR

A

Oth

er A

llow

ance

Inte

rim R

elie

f

Aux

iliar

y A

llotm

ent f

or

pay

and

allo

wan

ce

Trav

ellin

g A

llow

ance

Tran

sfer

Tra

vel

Expe

nditu

re

Trav

el A

llow

ance

for

Trai

ning

etc

.

Leav

e Tr

avel

C

once

ssio

n Ex

pend

iture

Med

ical

Exp

ense

s

Uni

form

Exp

endi

ture

Tota

l (R

s. in

Tho

usan

ds)

(01) (50) (03) (02) (06) (04) (38) (43) (05) (44) (45) (49) (51) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18

Generated from HQ and sent to Division through Zone and Circle


May 2008 xxxviii

ALLOTMENT: NON-PLAN - ESTABLISHMENT: OFFICE RUNNING COSTS PWD BM - 240 / 2

Financial Year : ................................ Zone : ................................... Circle : ................................. Division : ........................................ Month : ..........................

Voted / Charged : .................................................................................................. Revenue / Capital : ...........................................................................................

(Rs. in Thousands)

Sl. N

o.

Hea

d D

etai

ls (1

5 D

igit

Cod

e)

PWD

ID C

ode

Offi

ce E

xpen

ses

Elec

tric

Due

s

Wat

er T

ax a

nd C

harg

es

Stat

ione

ry M

ater

ial a

nd

Prin

ting

of F

orm

s

Offi

ce F

urni

ture

and

Fi

tting

and

App

lianc

es

Tele

phon

e an

d Fa

x

Mai

nten

ance

of v

ehic

les

and

purc

hase

of p

etro

l /

Die

sel /

Lub

rican

ts e

tc.

Ren

t, su

rcha

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and

tax

owne

rshi

p

Med

ical

Rei

mbu

rsem

ent

Hou

se B

uild

ing

Adv

ance

(7

610-

00-2

01-0

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)

Mot

or V

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Purc

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of c

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Mac

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and

A

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and

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ts

Publ

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ion

Scho

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hip

and

Stip

end

Mai

nten

ance

Oth

er E

xpen

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Tota

l (R

s. in

Tho

usan

ds)

(08) (09) (10) (11) (12) (13) (15) (17) 49 (K) (46) (47) (26) (18) (21) (29) (42)

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22

Generated from HQ and sent to Division through Zone and Circle


May 2008 xxxix

ALLOTMENT: PLAN - NEW ASSET CREATION: BUILDINGS (RESIDENTIAL) PWD BM - 250 / 1

Financial Year : ............................ Zone : ........................................................... Circle : ......................................................... Month : .......................................


(Rs. in Thousands)

Sl. No. Name of Building (Residential) Sanctioned Cost Allotment during the Financial Year Remarks

1 2 3 4 5

Total



May 2008 xl

ALLOTMENT: PLAN - NEW ASSET CREATION: BUILDINGS (NON-RESIDENTIAL) PWD BM - 250 / 2



(Rs. in Thousands)

Sl. No. Name of Building (Non-Residential) Sanctioned Cost Allotment during the Financial Year Remarks

1 2 3 4 5

Total



May 2008 xli

ALLOTMENT: PLAN - NEW ASSET CREATION: VEHICLES PWD BM - 250 / 3



(Rs. in Thousands)

Sl. No. Type of Vehicle No. of Vehicles Sanctioned Cost Allotment Remarks

1 2 3 4 5 6

Total



May 2008 xlii

ALLOTMENT: PLAN - NEW ASSET CREATION: PLANT AND EQUIPMENT PWD BM - 250 / 4



(Rs. in Thousands)

Sl. No. Type of Plant / Equipment No. of Plant / Equipment Sanctioned Cost Allocation Remarks

1 2 3 4 5 6

Total



May 2008 xliii

ALLOTMENT: NON-PLAN - ASSETS: MAINTENANCE BUILDINGS (RESIDENTIAL) PWD BM - 260 / 1



(Rs. in Thousands)

Sl. No. Name of Building (Residential) Plinth Area (sq.m) Allocation of Funds Remarks

1 2 3 4 5

Total



May 2008 xliv

ALLOTMENT: NON-PLAN - ASSETS: MAINTENANCE BUILDINGS (NON-RESIDENTIAL) PWD BM - 260 / 2



(Rs. in Thousands)

Sl. No. Name of Building (Non-Residential) Plinth Area (sq.m) Allocation of Funds Remarks

1 2 3 4 5

Total



May 2008 xlv

ALLOTMENT: NON-PLAN - ASSETS: MAINTENANCE VEHICLES PWD BM - 260 / 3



(Rs. in Thousands)

Sl. No. Type of Vehicle No. of Vehicles Allocation Remarks

1 2 3 4 5

Total



May 2008 xlvi

ALLOTMENT: NON-PLAN - ASSETS: MAINTENANCE PLANT AND EQUIPMENT PWD BM - 260 / 4



(Rs. in Thousands)

Sl. No. Type of Plant / Equipment No. of Plant / Equipment Allocation Remarks

1 2 3 4 5

Total



May 2008 xlvii

DETAILS OF CASH CREDIT LIMITS: PLAN - ROADS PWD BM - 270 / 1

Financial Year : ...................... Zone : ................................ Circle : ................................ Division : .......................... Code No. of Division : ......................

Reference Letter No and Date of Allotment by E-N-C : ................................................................ (Rs. in Thousands)

Sl. N

o.

Gra

nt N

o.

Hea

d D

etai

ls

(15

Dig

it C

ode)

PWD

ID C

ode

Nam

e of

San

ctio

ned

Wor

k

Budget allotted in figure (Rs. in Thousand)

CCL Issued / Surrender (Rs. In Thousand) Total during the year

Expe

nditu

re ti

ll m

onth

(Rs.

Th

ousa

nd)

Perc

enta

ge o

f Phy

sica

l Pr

ogre

ss ti

ll m

onth

Prev

ious

dur

ing

Fina

ncia

l Yea

r

This

allo

tmen

t

Tota

l allo

tmen

t dur

ing

curr

ent f

inan

cial

yea

r 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter

Issu

ed C

CL

Surr

ende

r of C

CL

Net

CC

L

Issu

ed C

CL

Surr

ende

r of C

CL

Net

CC

L

Issu

ed C

CL

Surr

ende

r of C

CL

Net

CC

L

Issu

ed C

CL

Surr

ende

r of C

CL

Net

CC

L

CC

L Is

sued

Surr

ende

r

Tota

l Net

CC

L is

sued

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15

Finance Controller will send this to Chief / Senior Treasury Officer of the concerned District with copy endorsed to Division, Circle and Zone


May 2008 xlviii

DETAILS OF CASH CREDIT LIMITS: PLAN - STRUCTURES PWD BM - 270 / 2


Reference Letter No and Date of Allotment by E-N-C : ................................................................

(Rs. in Thousands)

Sl. N

o.

Gra

nt N

o.

Hea

d D

etai

ls

(15

Dig

it C

ode)

PWD

ID C

ode

Nam

e of

San

ctio

ned

Wor

k

Budget allotted in figure (Rs. in Thousand) CCL Issued / Surrender (Rs. In Thousand) Total during the

year

Expe

nditu

re ti

ll m

onth

(Rs.

Th

ousa

nd)

Perc

enta

ge o

f Phy

sica

l Pr

ogre

ss ti

ll m

onth

Prev

ious

dur

ing

Fina

ncia

l Yea

r

This

allo

tmen

t

Tota

l allo

tmen

t dur

ing

curr

ent f

inan

cial

yea


Issu

ed C

CL

Surr

ende

r of C

CL

Net

CC

L

Issu

ed C

CL

Surr

ende

r of C

CL

Net

CC

L

Issu

ed C

CL

Surr

ende

r of C

CL

Net

CC

L

Issu

ed C

CL

Surr

ende

r of C

CL

Net

CC

L

CC

L Is

sued

Surr

ende

r

Tota

l Net

CC

L is

sued

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15



May 2008 xlix

DETAILS OF CASH CREDIT LIMITS: NON-PLAN - ROADS PWD BM - 280 / 1


Reference Letter No and Date of Allotment by E-N-C :...................................................................................

(Rs. in Thousands)

Sl. N

o.

Gra

nt N

o.

Hea

d D

etai

ls

(15

Dig

it C

ode)

PWD

ID C

ode

Nam

e of

San

ctio

ned

Wor

k


year

Expe

nditu

re ti

ll m

onth

(Rs.

Th

ousa

nd)

Perc

enta

ge o

f Phy

sica

l Pr

ogre

ss ti

ll m

onth

Prev

ious

dur

ing

Fina

ncia

l Yea

r

This

allo

tmen

t

Tota

l allo

tmen

t dur

ing

curr

ent f

inan

cial

yea


Issu

ed C

CL

Surr

ende

r of C

CL

Net

CC

L

Issu

ed C

CL

Surr

ende

r of C

CL

Net

CC

L

Issu

ed C

CL

Surr

ende

r of C

CL

Net

CC

L

Issu

ed C

CL

Surr

ende

r of C

CL

Net

CC

L

CC

L Is

sued

Surr

ende

r

Tota

l Net

CC

L is

sued

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15



May 2008 l

DETAILS OF CASH CREDIT LIMITS: NON-PLAN - STRUCTURES PWD BM - 280 / 2


Reference Letter No and Date of Allotment by E-N-C :...................................................................................

(Rs. in Thousands)

Sl. N

o.

Gra

nt N

o.

Hea

d D

etai

ls

(15

Dig

it C

ode)

PWD

ID C

ode

Nam

e of

San

ctio

ned

Wor

k


year

Expe

nditu

re ti

ll m

onth

(Rs.

Th

ousa

nd)

Perc

enta

ge o

f Phy

sica

l Pr

ogre

ss ti

ll m

onth

Prev

ious

dur

ing

Fina

ncia

l Yea

r

This

allo

tmen

t

Tota

l allo

tmen

t dur

ing

curr

ent f

inan

cial

yea


Issu

ed C

CL

Surr

ende

r of C

CL

Net

CC

L

Issu

ed C

CL

Surr

ende

r of C

CL

Net

CC

L

Issu

ed C

CL

Surr

ende

r of C

CL

Net

CC

L

Issu

ed C

CL

Surr

ende

r of C

CL

Net

CC

L

CC

L Is

sued

Surr

ende

r

Tota

l Net

CC

L is

sued

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15



May 2008 li

DETAILS OF DEPOSIT CREDIT LIMITS - ROADS PWD BM - 290 / 1

Financial Year of DCL : ..............................................

Zone : .............................. Circle : .......................................... Division : .............................................. Code No. of Division : ...........................................

(Rs. in Thousands)

Sl. No.

Name of Department or Organisation / Agency by which

amount made available

Cheque / D. D. No. and Date

Amount

Chalan No. and Date of Amount

deposited in Treasury

Name of Work Amount of DCL allotted

Remarks

1 2 3 4 5 6 7 8

Finance Controller for National Highway works of MoRT&H and Superintending Engineer for other projects issue DCL and send to Chief / Senior Treasury Officer of concerned District with copy endorsed to Division, Circle, Zone and also to Secretary Finance, GoUP.


May 2008 lii

DETAILS OF DEPOSIT CREDIT LIMITS - STRUCTURES PWD BM - 290 / 2

Financial Year of DCL : ..............................................

Zone : ...................................... Circle : ......................................... Division : ..................................... Code No. of Division : .....................................................

(Rs. in Thousands)

Sl. No.

Name of Department or Organisation / Agency by which

amount made available

Cheque / D. D. No. and Date

Amount

Chalan Number and Date of Amount

deposited in Treasury

Name of Work Amount of DCL allotted

Remarks

1 2 3 4 5 6 7 8

Finance Controller for National Highway works of MoRT&H and Superintending Engineer for other projects issue DCL and send to Chief / Senior Treasury Officer of concerned District with copy endorsed to Division, Circle, Zone and also to Secretary Finance, GoUP.


May 2008 liii

EXCESS / SAVING STATEMENT / (VARIATION STATEMENT): PLAN - ROADS PWD BM - 300 / 1

Financial Year : .............................. Zone : ..................................... Circle : .......................................... Division : ............................... Month : .................................

Grant No.: …………………………………………….. Report for Quarter: ………………………………… (Rs. Thousands)

Sl. No.

Head Details

(15 Digit Code)

PWD ID Code

Name of work Budget Provision

Expenditure during quarter

Cumulative Expenditure up

to end of Quarter

Revised estimate of

expenditure forwhole year

Excess (+) (Difference Revised)

Saving (-) Proposed

Remarks / Reasons for

Excess / Saving

1 2 3 4 5 6 7 8 9 10 11

Generated from Division level sent to Accountant General and copy to Circle, Zone and compiled at HQ


May 2008 liv

EXCESS / SAVING STATEMENT / (VARIATION STATEMENT): PLAN - STRUCTURES PWD BM - 300 / 2



Sl. No.

Head Details

(15 Digit Code)

PWD ID Code

Name of work Budget Provision



to end of Quarter

Revised estimate of



Saving (-) Proposed


Excess / Saving

1 2 3 4 5 6 7 8 9 10 11



May 2008 lv

EXCESS / SAVING STATEMENT: NON-PLAN - ROADS PWD BM - 310 / 1



Sl. No.

Head Details

(15 Digit Code)

PWD ID Code Name of work Budget

Provision



to end of Quarter

Revised estimate of



Saving (-) Proposed


Excess / Saving

1 2 3 4 5 6 7 8 9 10 11



May 2008 lvi

EXCESS / SAVING STATEMENT: NON-PLAN - STRUCTURES PWD BM - 310 / 2



Sl. No.

Head Details

(15 Digit Code)

PWD ID Code Name of work Budget

Provision



to end of Quarter

Revised estimate of



Saving (-) Proposed


Excess / Saving

1 2 3 4 5 6 7 8 9 10 11



May 2008 lvii

RE-APPROPRIATION STATEMENT: PLAN - ROADS PWD BM - 320 / 1

Zone : ............................................... Circle : .................................................... Division : .................................................................... Month : .....................

Grant No : ..................................... Voted / Charged : .................................................... (Rs. in Thousands)

Sl. No.

Head Details

(15 Digit Code)

PWD ID Code

Account head, sub

head of Account, Name of

scheme and other details

Name of work

Sanctioned cost


Year

Allocation for Present Financial

Year

Allocation including

change and supplementary

grant for Present Financial

Year

Proposed Excess / Saving

Proposed allocation

for Present

Financial Year

Justification for excess /

saving Remarks

1 2 3 4 5 6 7 8 9 10 11

Generated from Division level and sent to Zone through Circle where it will be compiled and reconciled amongst the works of the same scheme of different Divisions and there after reconciled reports will be sent to HQ.


May 2008 lviii

RE-APPROPRIATION STATEMENT: PLAN - STRUCTURES PWD BM - 320 / 2



Sl. No.

Head Details

(15 Digit Code)

PWD ID Code

Account head, sub



Name of work

Sanctioned cost


Year


Year




Year


Proposed allocation

for Present

Financial Year


saving Remarks

1 2 3 4 5 6 7 8 9 10 11



May 2008 lix

RE-APPROPRIATION STATEMENT: NON-PLAN - ROADS PWD BM - 330 / 1



Sl. No.

Head Details

(15 Digit Code)

PWD ID Code

Account head, sub



Name of work

Sanctioned cost


Year


Year




Year


Proposed allocation

for Present

Financial Year


saving Remarks

1 2 3 4 5 6 7 8 9 10 11



May 2008 lx

RE-APPROPRIATION STATEMENT: NON-PLAN - STRUCTURES PWD BM - 330 / 2



Sl. No.

Head Details

(15 Digit Code)

PWD ID Code

Account head, sub



Name of work

Sanctioned cost


Year


Year




Year


Proposed allocation

for Present

Financial Year


saving Remarks

1 2 3 4 5 6 7 8 9 10 11



May 2008 lxi

LIABILITY DETAILS: PLAN - ROADS PWD BM - 340 / 1


(Rs. in Thousands)

Sl.

No.

Description of current

liability


liability created

Name and designation

of officer who created current

liability

Orders of Authority under which liability

created

Reference: of Instrument by which liability was created

Amount of current liability

Month in which the

current liability was

created

Liabilities Created prior

to current liability

Total Liability

(7+9)

If Liability of State Govt.

Name of Office and Dept.

Remarks

1 2 3 4 5 6 7 8 9 10 11 12

Prepared at Division level on a monthly basis and sent to PWD HQ through Circle and Zone


May 2008 lxii

LIABILITY DETAILS: PLAN - STRUCTURES PWD BM - 340 / 2


(Rs. in Thousands)

Sl.

No.


liability


liability created



liability


created



Month in which the


created



Total Liability

(7+9)



Remarks

1 2 3 4 5 6 7 8 9 10 11 12



May 2008 lxiii

LIABILITY DETAILS: NON-PLAN - ROADS PWD BM - 350 / 1


(Rs. in Thousands)

Sl.

No.


liability


liability created



liability


created



Month in which the


created



Total Liability

(7+9)



Remarks

1 2 3 4 5 6 7 8 9 10 11 12



May 2008 lxiv

LIABILITY DETAILS: NON-PLAN - STRUCTURES PWD BM - 350 / 2


(Rs. in Thousands)

Sl.

No.


liability


liability created



liability


created



Month in which the


created



Total Liability

(7+9)



Remarks

1 2 3 4 5 6 7 8 9 10 11 12



May 2008 lxv

RECONCILIATION STATEMENT: PLAN - ROADS PWD BM - 360 / 1

Financial Year: …… ............ Zone: ………..……………. Circle……………………….. Division: …………………..… Account General’s Code: ……………………..

Grant No.: ……………………… Quarter period: ……………………………… Rs. in Thousands)

SL. No.

Head Details

(15 Digit Code)

PWD ID

Code Allotment Particulars Types of

Transaction

Amount in the Quarter

(month wise) Expenditure up to last quarter

Total Expenditure

up to the present Quarter

Remarks

Month Month Month Total

1 2 3 4 5 6 7 8 9 10 11 12 13

Prepared at Division level and submitted to Accountant General for reconciliation and return after verification in his office


May 2008 lxvi

RECONCILIATION STATEMENT: PLAN - STRUCTURES PWD BM - 360 / 2



SL. No.

Head Details

(15 Digit Code)

PWD ID


Transaction



Total Expenditure


Remarks


1 2 3 4 5 6 7 8 9 10 11 12 13



May 2008 lxvii

RECONCILIATION STATEMENT: NON-PLAN - ROADS PWD BM - 370 / 1



SL. No.

Head Details

(15 Digit Code)

PWD ID


Transaction



Total Expenditure


Remarks


1 2 3 4 5 6 7 8 9 10 11 12 13



May 2008 lxviii

RECONCILIATION STATEMENT: NON-PLAN - STRUCTURES PWD BM - 370 / 2



SL. No.

Head Details

(15 Digit Code)

PWD ID


Transaction



Total Expenditure


Remarks


1 2 3 4 5 6 7 8 9 10 11 12 13


ANNEXURE - 3 : PROPOSED COSTING FORMS


May 2008 i

COST CENTRE FOR OUT – SOURCED CONTRACTS PWD CCOS 100

Zone : ........................................................ Circle : ........................................................................

Division : .................... Project Name and Code : .....................................................................

Grant No. : .................... Account Head No. : ............................ Project Duration : ...................

Estimated Value : ................................................ Date of Technical sanction of estimate: ............

Contract Value : .................................................. Date of Start of Contract : ................................

Date of completion as per contract: ....................

Difference between estimated value and contract value : ..............................................................

Sl. No. Particulars

Monthly Status

1 2 3 4 5 6

1. Progress: Percentage Complete

2. Payment to Contractor

3. Advances including Mobilisation /Machinery and secured etc.

4. Payment for work done excluding advances (2) – (3)

5. Value of work done based on actual % complete

6. Value of work done according to Contractor's original Tender / Bid programme

7. Progress (5) - (6)

8. Value of Variation Orders and extra item etc.

9. Balance amount payable to contractor against agreement: (5) - (4)

10. Balance amount payable to contractor including variation orders and extra items : (7+8)


May 2008 ii

COST CENTRE FOR IN HOUSE PROJECT PWD CCIH 200

Zone : ............................................ Circle : .............................................. Division : ............................................................ Month : ..........................................

Name of the Project : ................. Grant No. : ................... Account Head No. : .............. Estimated Contract Value : ................ Contract Duration : ..................

Cost Elements

Labour Materials Plant Total

1 2 3 4 5 1 2 3 4 5 1 2 3 4 5 1 2 3 4 5

Budget based

on work done

Budget based

on prog.

Actual Cost

Variance (1) - (3)

Variance (2) - (3)

Budget based

on work done

Budget based

on prog.

Actual Cost

Variance (1) - (3)

Variance (2) - (3)

Budget based

on work done

Budget based

on prog.

Actual Cost

Variance (1) - (3)

Variance (2) - (3)

Budget based

on work done

Budget based

on prog.

Actual Cost

Variance (1) - (3)

Variance (2) - (3)

Excavation (Cut)

Fill

Drainage

Sub-Base

Base Course

Wearing Course

Shoulders

Pot-Hole Filling

Patching

Other


May 2008 iii

REGISTER OF WORKS FORM (CONTRACT WISE) PWD ROW 500 / 1

Financial Year : .................. Zone : ...................... Circle : .......................... Division : ................................................ Account Head : ....................................

Name of the Project/Work : .......................... PWD ID : ................ Contract No & Date : .................. Contract Cost : .......................... Month : ............................

(Rs. in Thousands)

Sl. No.

B.O.Q. /Extra

Item No.Unit

B.O.Q. / Extra. Rate (Rs.)

B.O.Q. / Extra ItemQuantity

Sanctioned Variation

(Quantity.)

Total Quantity to

be executed

Cost (Rs.)

Description of Item as per

B.O.Q. and extra item sanctioned

later on

Sum Paid Amount

Up to previous payment

For this payment

Up to present payment

Up to previous payment

For this payment

Up to present payment

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15

Note: Maintained in the Division Office for control of expenditure on the Project.


May 2008 iv

REGISTER OF WORKS (PROJECT WISE) PWD ROW 500 / 2

Financial Year : .................. Zone : ...................... Circle : .......................... Division : ................................................ Account Head : ....................................

Name of the Project/Work : ........................ PWD ID : .......... Sanctioned Cost : .............. Expenditure up to Last F.Y.: ................ Allocation during F.Y. : ............

(Rs. in Thousands)

Sl. No. Item Expenditure During Month April May June Jul Aug Sept Oct Nov Dec Jan Feb Mar Remarks

1 (i) Contract I

1 (ii) Contract II

1 (iii) Contract III

2 (i) Issues of materials from stock

2 (ii) Advance payment for procurement to stock

Direct payment to labour

3 (i) (i) Advances for opening of imprest

3 (ii) (ii) Adjustment of imprest

4 Transfer Entry

5 Month wise total (1 to 4)

6 Total during current financial year

7 Cumulative total up to month from beginning of project

Note : (i) To be generated by Division and sent to Circle, Zone and (ii) Zone will send the extract expenditure project wise to HQ.

UTTAR PRADESH STATE ROADS PROJECT Under IBRD Loan No. …Final).pdf · Reforms in Road Sector of...

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Transcript of UTTAR PRADESH STATE ROADS PROJECT Under IBRD Loan No. …Final).pdf · Reforms in Road Sector of...