[ Editorial Note. - Section 9 of the Bihar Finance (Amendment) Rules, 2005 although states that "Rules 199 to 322 of the Bihar Finance Rules will be substituted by the following Rules" but practically, only new Rules up to 210 are present. Under the abovementioned circumstances Old Rules beginning from Rule 211 and ending at Rule 322 have been given under their suitable headings and chapters for the sake of record and ready reference. - Ed. ]
Editorial Note.
Ed.
Old Rule read as :
Old Rule read as :
Section IV Special Rules for Sanitary, Water Supply and Electric Installation to Government Buildings, etc. 211. Except as otherwise provided in this or any other rule or as ordered by Government in special cases, all works and repairs in connection with sanitary, water supply and electric installations to Government buildings should be carried out by or through the agency of the Public Works Department.
Section IV
Special Rules for Sanitary, Water Supply and Electric Installation to Government Buildings, etc.
211.
Note. - The rule relating to the provision of these installations in Government buildings occupied as residents are laid down in Rules 129-131 of the Bihar Service Code.
Note.
212.
Section V
Section V
Miscellaneous Rules
213.
214.
Note. - The expenditure on such functions should be limited to the minimum absolute necessary and the Finance Department should be afforded full justification for any such contemplated outlay before any commitments are entered into with regard to it.
Note.
215.
Section VI
Section VI
Special Rules for the Forest Departments
216.
Measurements
217.
218.
Record of Sanction and Expenditure
219.
220.
Section VII
Section VII
Special Rules for the Public Works Department Financial Responsibilities of the Officers
221.
(1) exercise a concurrent control, with the Accountant General, over the duties of the officers of the department in maintaining accounts, and give legitimate support to the Accountant General in enforcing strict attention to the rules concerning the disbursement of any money, the custody of stores, and submission of accounts;
(2) see that the budget appropriation of the year are fully expended in so far as is consistent with general economy and the prevention of large expenditure in the closing months of the year for the sole purpose of avoiding lapses; and
(3) be responsible for ensuring that any money which is not likely to be needed during the year is promptly surrendered so as to allow of its appropriation for other purpose by the proper authority.
(b) The Superintending Engineer is responsible for the maintenance of authorised system of accounts throughout his circle. He should see that the Divisional Officers submit their accounts to the Accountant General punctually. He should examine the books of the Executive Engineers and their subordinates, and see that the matters relating to the primary accounts are attended to personally by Divisional and Sub-divisional Officers, and that the accounts fairly represented the progress of each work. It will also be his duty to examine the registers of works, so as to keep a vigilant watch over the rates of work, and, if he considers it necessary, he may require an Executive Engineer to report to him monthly, or at longer intervals on a works slip, the total expenditure to date under each sub-head of work in contrast with the sanctioned estimate. He will also-
(1) see that different articles in stock are duly verified according to the rules laid down, and there is no accumulation of stock in any division beyond its requirements;
(2) see that no delay is allowed to occur in the submission of completion reports;
(3) forward for the information of the Chief Engineer reports of his inspections of divisional offices, detailing therein the results of his examination of initial accounts, accounts of stock, tools and plant and stock manufacture, register of works and other divisional book, mode of preparation of estimates, contract agreements, contractors' accounts, system of recording plans and papers, and office work generally;
(4) see that the authorised system of account is maintained throughout his circle;
(5) examine the books of Divisional Officers and their sub-ordinates, and see that matters relating to the primary accounts are attended to personally by the Divisional and Sub-divisional Officer, and that the accounts fairly represent the progress of each work; and
(6) examine the register of works, watch the total expenditure to date under each sub-head of work in contrast with the sanctioned estimate and see that revised estimates for any work if required, are submitted in due time to the sanctioning authority.
(c) The Divisional Officers will-
(1) not commence the construction of any work, or spend public funds without the sanction of competent authority;
(2) close the accounts immediately the work is finished, and prepare the completion report if required by the rules;
(3) take the necessary steps for obtaining cash for the works under their control, keep their accounts and submit them punctually to the audit office, under the rules for the time being in force;
(4) exercise a thorough and efficient control and check over their divisional accounts and examine carefully the books, returns and papers from which the monthly accounts are compiled;
(5) be responsible for the correctness, in all respects, of the original records of cash and stores, receipts and expenditure, and for seeing that complete vouchers are obtained; and
(6) afford information in cases of probability of excess of actual over estimated cost of work, and report the fact forthwith to the Superintending Engineer, describing the nature and cause of the probable excess.
Administrative Approval and Technical Sanction
222.
223.
Note. - The words "approval" and"sanction" respectively, when used in respect of estimates for works, bear throughout this chapter the meanings indicated in this and the foregoing Rule.
Note.
224.
225.
226.
Requisition by Civil Officers
227.
228.
Preparation of estimates
229.
Contracts
230.
231.
(1) Except as provided in Rule 3 below, piece-work agreement should not be accepted for any work, being the whole or part of any sanctioned project, the sanctioned estimate for which exceeds [Rs. 10,000]
(2) If the sanctioned estimate of the work exceeds Rs. 2,500 the previous approval of the Superintending or Chief Engineer should be obtained before the piece-work system is adopted.
(3) [With the approval of the Superintending Engineer, piece-work system may be adopted for earthwork, dressing and turfing in road and irrigation projects upto a limit of Rs. 50,000] , It may also be adopted for works on the collection and consolidation of road metal even when the estimate for such works exceeds [Rs. 10.000] . It may also be adopted for works on the collection and consolidation of road metal even when the estimate for such works exceeds [Rs. 1000] provided that the cost of the work given out to an individual contractor does not exceed [Rs. 10.000] ,
232.
233.
Tenders
234.
[(a) Whenever tender is invited for any work and single tender is received either on scheduled rate or on the rate higher or lower than that, immediately second tender should be invited.
(b) If after second invitation more than one tenders are received or single tender is received on scheduled rate or on the rate lower than that, that will be decided by the competent authority itself.
(c) If after second invitation single tender is received on the rate higher than the scheduled rate that should be decided by the tender execution authority level higher than the Competent Authority.
(d) This procedure should be made applicable for all the Works Departments.]
235.
[236.
Explanation
237.
[238.
Note. - Reasons for not accepting the lowest tender and the orders of the superior authority thereon shall be made available to the audit staff during inspection.]
Note.
Security for performance of contracts
[239.
(a) A deposit of cash up to Rs. 500, or up to any larger amount deposited as earnest money under Rule 237, Government securities, municipal debentures and Port Trust Bonds duly endorsed to the Executive Engineer.
(b) 12 year National Plan Saving Certificates, Treasury Savings Deposit Certificates, State Development Loan or National Plan Loan Certificates, for the amount at which the certificates and papers were purchased, but not for their face value duly endorsed to the Executive Engineer.
(c) A deduction of 10 per cent from the monthly payments to be made on account of work done.
(d) Personal security of two persons of known probity and wealth.
Note. - Parties concerned may be permitted to make, either by a suitable deposit or a guarantee arrangements with any bank which lodges with the Reserve Bank of India requisite securities in respect of the guarantee to be executed or fixed deposit receipts to be tendered by it on terms and conditions laid down by Government in this behalf from time to time:
Note.
240.
Provision in contracts for imported stores
Provision in contracts for imported stores
241.
Enforcement of terms of contract
Enforcement of terms of contract
242.
Officers empowered to execute contracts
Officers empowered to execute contracts
243.
244.
245.
Accounts procedure for lump sum contracts
Accounts procedure for lump sum contracts
A - General
A - General
246.
(1) In a lump sum contract the contractor agrees to execute a complete work with all its contingencies in accordance with the specification for a fixed sum the following being its essential characteristics.
(i) A Schedule of rates specified in order to regulate the amount to be added to or deducted from the fixed sum on account of additions and alterations not covered by the contract.
(ii) Except as provided in clause (i), no allusion is made in the contract to the departmental estimate of the work, Schedule of rates or quantities of work to be done.
(iii) Detailed measurements of the work done are not required to be recorded except in respect of additions and alterations.
(2) The form of contract will be prescribed by the State Government in consultation with its law officers. It is necessary that, before the form is finally determined, the advice of the Accountant General should be sought on the question whether the form proposed meets the requirement of audit.
B - Payment for the work done
B - Payment for the work done
(3) Subject to the terms of the contract and such subsidiary instructions as may be laid down by the State Government to ensure that the works are executed in accordance with the prescribed specification plans and drawings, payments for work done are not made to the contractor otherwise than on the certificates of the Officers In Charge of the work, as detailed in sub-rules (4) and (5) below.
(4) Whenever it is proposed to make any intermediate payment, a certificate should be obtained from a responsible officer of Government not below the rank of Sub divisional Officer to the effect that, by superficial or general measurement or by some other suitable method laid down by the State Government (vide Rule 419 of the Bihar Treasury Code), he has satisfied himself that value of the work done is less than specified amount in conformity with contract agreement and that with the exception of authorized additions and alterations, it has been done according to the prescribed specifications.
Note. - In case where the statues and experiences of the certifying officer are adequate the Comptroller and Auditor General may, on the recommendation of the State Government, allow exemption from the rule requiring specification in the bill of the method employed in estimating the value of work done.
Note.
(5) In the case of final payment, in addition to a record of detailed measurements in respect of additions and alterations, there should be a certificate of completion of the work according to the prescribed specification signed by the Divisional Officer.
Note. -In exceptional cases, such as that of the execution of a work in a border country under the supervision of a responsible civil officer without the intervention of the Public Works Department a completion certificate signed by the civil officer concerned may be accepted if he is empowered by the State Government to sign it.
Note.
(6) In order that a proper financial control may be exercised over the payments made, it is necessary that the accounts of additions and alterations should be kept quite distinct from those of the rest of the work. There is no objection to payment for additions and alterations being made before the completion of the work, if the detailed measurements of them have been made.
C - Forms of Bills
C - Forms of Bills
(7) The forms of bills used for payments in connection with lump sum contracts are T.C. Forms 55 and 56 of the Bihar Treasury Code. The State Governments may modify these, in consultation with the Accountant General in order to provide for any additional precautions that be deemed necessary (See Rules 419 and 420 of the Bihar Treasury Code.)
Note. - The Form of final bill may be printed on yellow paper to distinguish it from that of the running bill [See note 2 under Rule 275 (b)].
Note.
D - Subsidiary Works Accounts.
D - Subsidiary Works Accounts.
(8) Rules 299 to 308 regarding the maintenance of Work Abstracts and Register of Works apply mutatis mutandis to the accounts of lump sum contracts. In the case of major estimates, the expenditure need not, however, be booked by subheads of works if all the charges represent nothing but payments on a lump sum contract.
(9) All "intermediate payments" made to the contractor and so acknowledged by him are regarded as advances made to him on account of the work concerned, and are brought in accordance with sub-rules (10) and (11) below.
(10) Payments for measured up additions and alterations as well as for the work covered by the lump sum for which no detailed measurement are necessary are treated like advance payments and should be brought to account in the works accounts under the suspense head "Contractors-Advance payments". This will not only simplify accounting but will facilitate a watch over the prompt adjustment of the payments made.
Note. - If a percentage or any other portion of the value of work done is withheld as security for the due fulfilment of the terms of the contract, the net amount remaining after the deductions of the portion withheld should be entered as the advance payment.
Note.
(11) Payments other than those specified in sub-rule (10) above may be either "secured Advance" made on T. C. Form 55 of Bihar Treasury Code or other recoverable payments including the value of materials supplied, which may have been made to the contractor or to others on his behalf. These should be entered in the accounts under the suspense heads, "Contractors-Secured Advances" and "Contractors-Other Transactions" respectively.
(12) From the final bill paid to the contractor (T. C. Form 56 of Bihar Treasury Code the total advances made to him in the running account bills (T. C. Form 55 of Bihar Treasury Code) or other recoverable payments will be deducted by short payments from the total value of work done, and the recoveries so made will be shown as minus figures under the suspense heads concerned, in which the plus figures will already be outstanding.
E - Contractor's Ledger
E - Contractor's Ledger
(13) Accounts of the transactions relating to lump sum contracts should be maintained in the contractor's ledger in P.W. A. Form No. 43 in the manner described in Section G' of Chapter X of the P.W.A Code 1st Edition Reprint, 1935 subject to the following subsidiary instructions.
(14) As all "intermediate payments" made on T. C. Form 55 of Bihar Treasury Code are regarded as advances, no figure therefrom will be posted in column 9, which is intended to show the amounts creditable to contractors account on account of the value of work done. The first and last entry which will appear in this column will be the figure "F" given in part 1 of the final bill (T. C. Form 56 of Bihar Treasury Code) column 10 need not be posted at all.
(15) Figures for posting the other columns 4, 5, 6 and 8 are indicated in the bills (T. C. Forms 55 and 56 of Bihar Treasury Code) by the same distinguishing letters, D.E.G. and H. respectively, which have been used to denote the corresponding entries in the ordinary bill in T.C. Forms 52, 53 and 54 of the Bihar Treasury Code.
Commencement of Work
Commencement of Work
247.
Alterations in Design During Construction
Alterations in Design During Construction
248.
Note. - Revised administrative approval is necessary in the cases indicated in Rule 225.
Note.
249.
250.
Supplementary and Revised Estimates
Supplementary and Revised Estimates
I - Supplementary Estimates
I - Supplementary Estimates
251.
II - Revised Estimates
II - Revised Estimates
252.
253.
254.
III - Utilization of completion report as revised estimate
III - Utilization of completion report as revised estimate
255.
256.
Measurement Books
Measurement Books
257.
(i) in the case of an intermediate payment if a certificate is given in the bill, by the Sub divisional Officer when the payment does not exceed Rs. 5,000 and by the Divisional Officer when it exceeds Rs. 5,000 to the effect that by a rough measurement he has satisfied himself that the value of work done is not less than a specified amount in conformity with the contract agreement, and that with the exception of authorised additions and alterations, the work has been done according to the prescribed specifications; and
(ii) in the case of final payments if a certificate of completion of the work according to prescribed specification is signed by the Divisional Officer in the bill. Detailed measurements must invariably be taken in respect of additions and alterations.
258.
259.
Note. - Detailed instructions on the subject are contained in Appendix 9.
Note.
Works Accounts
Works Accounts
A - General Principles
A - General Principles
260.
261.
B - Labour engaged through contractors
B - Labour engaged through contractors
262.
C - Travelling expenses
C - Travelling expenses
263.
Note. - The above Rule does not apply to work charged establishment.
Note.
Preparation, Examination and Payment of Bills
Preparation, Examination and Payment of Bills
264.
Item No.
Nature of claim
Authority competent to prepare, examine to
verify
Authority competent to pass for payment.
1
2
3
4
1.
Wages of labourers, current or arrears, except those
mentioned in item 2 below.
Officer or Sub ordinate incharge of work.
Sub-divisional Officer.
2.
Unpaid wages removed from the accounts of a work under
paragraph 278 (f), Public Works Accounts Code 1st Edition,
Reprint 1935.
Sub-divisional Officer.
Divisional Officer.
3.
Petty payment of a work done or supplies made not exceeding
Rs. 25 in value.
Officer or subordinate concerned.
Imprest holder.
4.
Final bills of contractors or suppliers involving work done
or supply made in excess of Rs. 1,000, bills for advances (both
secured and others and claims for refunds.
Sectional Officer and Sub divisional Officer as laid down in
Rules 265 and 271.
Divisional Officer or Sub divisional Officers authorised by
him under Rule 15 subject to the limit prescribed therein.
5.
Claims or demands relating to payments of bills of
contractors or suppliers, for work done or supply made to the
value of Rs. 1,000 and less but exceeding Rs. 25.
Ditto
Ditto.
265.
Note 1. - If the contract agreement does not specify the rates to be paid for the several classes of work or supply but merely states that the estimated rates, or a certain percentage below or above them, will be allowed, it should be seen that the standard rates adopted are those of the sanctioned estimate which was in force at the time the agreement was executed, or, if the agreement was preceded by a tender, on the date the tender was signed by the contractor. Subsequent sanctions to original or revised estimates have no effect on the terms of such an agreement. If no sanctioned estimate is in existence at the time of signing the agreement or the tender, as the case may be, the rates payable for each item of work should be specified, as any reference to an estimate not yet sanctioned is meaningless and cannot be acted upon.
Note 1.
Note 2. - As a general rule, payment for supplies is not possible until the stores have been received and surveyed.
Note 2.
Note 3. - Payment for materials supplied free on rail whether despatched at railway risk or otherwise, should be made on receipt of the railway receipt, any claims for shortage being settled subsequently with the railway company or the supplying firm after the necessary measurements have been made. Such payments will however, be held under objection in audit till the bills are presented after actual measurement and after the discrepancies, if any, have been settled by the disbursing officer either with the railway company or the firm concerned, or by obtaining the sanction of competent authority to write off of the loss or shortage.
Note 3.
Note 4. - Advance payment for supply of materials up to an amount not exceeding 75 per cent of the value of materials subject to limit of Rs. 10,000 in case of payment by an Executive Engineer, and Rs. 20,000 in case of payment by a Superintending Engineer, may be made on submission of Railway Receipts. The balance will be paid on receipt of the goods subject to the usual verification.
Note 4.
Note 5. - Such advance payment is made only on receipt of a certificate of personal inspection of goods by the consignee who may employ an officer of not below the rank of Assistant Engineer for this purpose. In very special cases on the specific request of the intending officer the Special Officer, Materials and Plants will be deputed.
Note 5.
Note 6. - Whenever any advance payment is made, it should be made clear to the supplier that they are in no way absolved of the responsibility in respect of quality and quantity of stores despatched by them and recoveries are liable to be made if the stores received are found in any way to be defective or short in quantity.
Note 6.
266.
Note - The determining of important works is left to the discretion of the Divisional Officer.
Note
267.
268.
269.
270.
Record of check measurements by superior officers
Record of check measurements by superior officers
Date of check
Pages recording measurements subjected to test
check
Value of measurement checked
Number of bills check measured
Result of the check exercised
Date, initials and designation of the checking
officer
1
2
3
4
5
6
Rs.
N.B.
271.
Note 1. - In calculating the value of each item of work the nearest * anna should be taken, *pies one to five being ignored, and *pies six to eleven taken as one anna; but 'pies must not be omitted from the rates, [*now Paise],
Note 1.
Note 2. - Whenever fractions of a rupee occur in the totals of contractors bills or, in the case of supplies chargeable to more than one estimate, in the totals chargeable to each estimate, fraction less than half may be disregarded, and half a rupee and over taken as a rupee.
Note 2.
Note 3. - If the contract is for the completed items of works and, under the provisions of Rule 285 the contractor is required to obtain materials of any description from Government, it should be seen that this condition is being complied with, and that necessary recoveries of the cost of the materials supplied to him are being made in accordance with Rule 288. In such a case it is not permissible for the contractor to obtain the materials otherwise, unless in an emergency, the supply has been entrusted by the Divisional Officer, for recorded reasons, to the contractor himself at suitable rates.
Note 3.
Note 4. - Before signing a fresh and final bill or the first bill on a running account, the Sub divisional Officer should see that the relevant measurement entries have been marked as pertaining to such bill by the person taking the measurement.
Note 4.
272.
273.
(a) The measurement books in each sub-division should be submitted by the Sub-divisional Officer concerned so as to reach the Divisional Officer by the date prescribed by the Divisional Officer. A register showing the date of their receipt and return from and to the Sub-divisional Offices should also be maintained by the divisional accountant in the following form :-
Sl. No.
Date of issue
Name of officer to whom issued
Date receipt in divisional office for check
Date of return
Date of receipt in divisional officer for check
Date of return
Date of final return
1
2
3
4
5
6
7
8
(b) On receipt, by the divisional office, of all the measurement books the Divisional Officer, should indicate in column 2 of the "Review Notes" in each measurement book referred to in sub-rule (c) below which of the calculations are to be test-checked by the divisional accountant. Such check should not, however, be less than 10 per cent of the value of total measurement recorded in each book since the last review (excluding those which have already been checked fully under Rule 272 above) and should cover complete sets of measurements. Payments based on the entries reviewed should be traced into the various accounts and verified. Similarly, supplies or issues of materials should be traced into ti ? various accounts, contractor's ledger, etc., and verified.
(c) The defects, discrepancies etc. noticed should be communicated to Sub-divisional Officer concerned and summarised in the following form in the measurement book which have been audited :-
Review notes by the divisional accountant
Review notes by the divisional accountant
Pages reviewed generally
Calculation selected by the Divisional Officer
for re-check
Defects, discrepancies etc. notice
Dated initial of -
Page.
Dated initial
Divisional accountant
Divisional officer
1
2
3
4
5
6
(d) Measurement books completed and returned for record during the year should also be similarly examined prior to their final record in the divisional office.
(e) The divisional accountant must not retain a measurement book longer than ten days after receipt. He should submit the register prescribed by sub-rule (2) above for the scrutiny of the Divisional Officer periodically.
(f) No measurement book will remain in use for a longer period than two years, it must at the expiry of this period be returned for final record. But if any book is then found to contain a large number of blank pages it may be reissued by the Divisional Officer recording the fact in the register.
(g) On the occasion of transfer Sub-divisional Officer will see that all measurement books in custody of the relieved sub-ordinate were acknowledged by the relieving sub-ordinate. Similarly, the divisional accountant will see that all measurement books in a subdivision are acknowledged by a relieving Sub-divisional Officer in his transfer papers.
274.
275.
(b) Such payments should be treated as payments on account, subject to adjustment in the final bill which should be drawn, in the appropriate form but printed on yellow paper, when the work or supply is completed or the running account is to be closed for other reasons. When a final payment is made on a running account, the payee, if he is able to write, should add in his own handwriting that the payment is "in full settlement of all demands". If the payee is illiterate, or is unable to write beyond signing his name, these words should be filled in by the officer making the payment-
Note 1. - If the contractor refuses to give an acknowledgement to the effect that the payment made to him was in full settlement of all demands, it is not necessary to insist on obtaining a qualified acknowledgement.
Note 1.
Note 2. - A Form printed on yellow paper is never to be used except for final payment.
Note 2.
(c) A separate running account is maintained in respect of each contract. Transactions relating to two or more separate working estimates should not be brought on to the same running account; they should, therefore, not be covered by a single contract. Transactions relating to two or more separate parts of the same working estimate, for which separate works abstracts are prepared under Rule 301 should also appear in separate running accounts.
276.
(b) Actual measurement should, however, be taken at the earliest opportunity, any when this has been done, the lump sum payment previously made on account of the items of work concerned should first be adjusted in full, so that the contractor may not be paid twice over in respect of the same quantities of work. Delay in adjusting advance payments should be investigated, and adjustments made otherwise than by crediting the value of work actually measured should be specially looked into as being prima facie indicative of over payment in the first instance.
277.
Note. - No record should be kept in measurement books of the quantities of the materials, but certificate 3 printed on the bill should be signed by the Sub-divisional or Divisional Officer.
Note.
Standard Measurements
Standard Measurements
278.
(a) Standard measurement books will invariably be written legibly in ink only, and maintained by the Public Works Department for the purposes specified in paragraph 282 of the Public Works Account Code, 1st Edition, Reprint 1935. The work of preparing these books will ordinarily be undertaken in accordance with a programme for each sub-division or such other suitable unit as may be fixed by the Divisional Officer.
(b) All the standard measurement books thus maintained in a Division will be numbered in an alphabetical series, so as to be readily distinguished from ordinary measurement books and a register of them maintained in the Divisional Office in P.W.D. Form No. 92 (Part II). A similar register should be maintained in each subdivision showing the books belonging to it, and the registers kept under lock and key in the custody of Divisional or Sub-divisional Officer concerned.
(c) In view of the fact that these books will form the basis of both the annual repair estimates and contractors bill for work done, they should be written up either by the Sub-divisional Officer himself or by a member of the sub-ordinate engineering service under his orders. Each set of measurements taken by the latter class of officers should, however, be fully checked by the Sub-Divisional Officer concerned, after which it should be examined by the Divisional Officer and declared in writing in the book itself as finally approved by him for one or both of the purposes specified above. Until this is done, the books will not be entered in the register of standard measurement books, nor will a number be assigned to it.
(d) Thereafter, the standard measurement books will be brought up to date, under the supervision of the Sub-divisional Officer with reference to any additions and alterations which may be carried out to the building or work concerned within one month of the closing of the accounts of the estimate therefor. All such corrections will be duly attested by the Sub-divisional Officer.
(e) The Divisional Officer will also be expected to exercise a check over the completion of standard measurement book at least once a year. To this end, the programme of work should ordinarily be as follows :-
(1) As soon after the close of the official year as possible, the Subdivisional Officer concerned will arrange for a personal examination of these books with a view to satisfying himself that they have been brought up-to-date with reference to the additions, alterations or special repairs carried out in the building or work during the preceding year, and ensuring their submission on such dates as may be fixed for the purpose for the inspection of the Divisional Officer.
(2) On receipt in the Divisional Office, the books will be compared with the register of standard measurement books which have been submitted for inspection. They will then be subjected to such scrutiny as the Divisional Officer may direct. A comparison of these books with the accounts of expenditure and the record of connected measurements relating to estimates for additions, alterations or special repairs to buildings and works in the division should, however, form a feature of check to be applied.
Note. - A record of the results of the scrutiny referred to should invariably be retained, and produced, if required, for the Superintending Engineer's or, the Accountant General's inspection.
Note.
(3) Finally, a report should be made to the Superintending Engineer so as to reach him not later than the 31st August, of each year, to the effect:-
(i) that all the standard measurement books of the division have been inspected by the Divisional Officer;
(ii) that the entries made therein have not been tampered with;
(iii) that all corrections due to additions or alterations to the building or work concerned have been carried out; and
(iv) that the books are reliable up-to-date records.
279.
280.
(1) For rules relating to the issue of materials to contractor, see Rules 285 and 286.
(2) With a view to avoid subsequent disputes with the contractor, suitable intimation should be sent to him (a) soon as action is taken under this Rule, and (b) subsequently, as charges are incurred on his account.
Work Charged Establishment
Work Charged Establishment
281.
Note. - Competent authority may waive the rule, which prescribes that works establishments must be employed upon a specific work, and determine in such cases the proportions in which the cost of such establishment shall be allocated between the works concerned.
Note.
282.
Conditions of Employment
Conditions of Employment
283.
Issues of Materials
Issues of Materials
I - General
284.
(1) Issues to contractors. - Issues of materials to contractors with whom agreements in respect of completed items of works, i.e., for both labour and materials, have been entered into.
(2) Issues direct to works. - Issues of materials when work is done departmentally or by contractors whose agreements are for labour only.
II - To Contractors
(a) General Conditions
(a) General Conditions
285.
(i) when, under the operation of Rule 241, it is necessary to retain in the hands of Government the supply of imported materials, and
(ii) when, in the interest of work, or with the object of utilising existing stocks of materials, it is desirable to retain in the hands of Government the supply of certain other materials as well, and a condition to this effect has been inserted in the contract.
(b) In both cases the contract should specify (1) the materials to the supplied by Government for use on the work, (2) the place or places of delivery, and (3) the rates to be charged to the contractor for each description of materials. The contractor should be held responsible for obtaining from Government all such materials required for the work and for making payment therefor, by deduction from his bills, at the rate specified, regardless of fluctuations in the market rates or in the stock rates of the division.
Note 1. - The rates to be charged to the contractor for materials to be supplied should be specified definitely, vague quotations, e.g., "at stock rates", being avoided; and if intending contractors have been told that the materials would be supplied at a certain rate and asked to tender on that assumption, then that rate should be adhered to in the contract.
Note 1.
Note 2. - Similarly, the rates to be allowed to the contractor for items of work should be stated definitely. But if, for any special reasons, the contract provides for the payments for work done to be made at a specified percentage below, or above, the rates entered in the sanctioned estimate of the work (or the schedule of rates), it should be stated in clear terms in the contract that the deduction or addition, as the case may be, of the percentage will be calculated on the gross, and not the net amount of the bills for work done, and in fixing the percentage it should be borne in mind that the calculations will be so made.
Note 2.
(c) No carriage or incidental charges are borne by Government for moving the materials beyond the place where the contractor has agreed to take delivery thereof.
286.
(b) If at any time subsequent to the execution of a contract on a through rate basis, the contractor desires the issue to him, for use on a work, of materials which exist in Government stock but the supply whereof by Government was not provided for in the contract, the material should not be issued except with the express authority of the Divisional Officer, who would specify in each case the rate to be charged for the materials inclusive of delivery at the place where they are stored. The rate charged should be the market rate prevailing at the time of the supply or the Issue Rate, whichever may be greater, and no carriage or incidental charges should be borne by Government in connection with the supply.
(c) Issues of stock materials to contractors for bona fide use on works are exempt from the usual charge of 10 per cent, on account of supervision, storage and contingencies, which is made when stock materials are sold to the public Rule 175 (c)].
287.
(b) Accounts procedure
(b) Accounts procedure
288.
289.
(c) Return of surplus materials
(c) Return of surplus materials
290.
(d) Tools and plant lent for use.
(d) Tools and plant lent for use.
291.
III - Direct to Works
(a) Control over issues of stores.
(a) Control over issues of stores.
292.
(b) Disposal of surplus materials.
(b) Disposal of surplus materials.
293.
(b) All surplus materials at site of works which have been completed or stopped, or on which outlay has been prohibited for any considerable length of time, should, if likely to be of use on other works within a reasonable time, be transferred to works in progress or brought on to stock account.
(c) If the surplus materials are unlikely to be of any use within a reasonable time, a list of such materials should be maintained in the Sub-divisional and Divisional Offices, as a supplement to the half-yearly stock return, unless the Superintending Engineer considers this unnecessary.
(d) Materials returned to store or transferred to other works should be priced within current market rates, any resultant loss being borne by the work to which they were originally issued.
(c) Verification of unused balances
(c) Verification of unused balances
294.
(a) As no continuous account is maintained of the materials actually used in construction, it is necessary first to calculate the quantities of principal items probably used. This should be done in the detailed statement at the top of the form, on the basis of the "progress" of work done on each sub head, such authorised formula being adopted as may be in general use locally.
(b) Deducting these quantities from the total quantities of the materials issued to the work as per F.R. Form 8 the proper balances of the unused materials should next be arrived at and set forth against line C.
(c) The actual balances should be entered again against line D, and the differences between the actual and proper balances should be set forth against line E. These differences should be priced at the actual rate of cost which should be deducted from the total value and quantity recorded in the Account of Receipts, Issues and Balances of Materials.
(d) The report should then be completed by recording against line F, remarks explaining action taken (1) to adjust the difference as per line E, and (2), if the work has been completed, to dispose of the surplus balances as per line D, and by signing the printed certificates applicable to the case and scoring out the others.
(e) The difference as per line E may be due to (i) the adoption of inaccurate, formula for determining the actual consumption, (ii) unreasonable wastage, or (iii) shortage in some other form. All these differences should be investigated.
295.
296.
297.
(1) the work has been under construction for not more than three months.
(2) the accounts of the work are expected to be closed within three months, or
(3) the balances were verified at any time during the year.
298.
Works Abstracts and Working Estimates
Works Abstracts and Working Estimates
(a) Records of charges in the Works Abstracts
(a) Records of charges in the Works Abstracts
299.
300.
301.
(b) Watch over the liabilities and balances
302.
303.
(c) Record of progress
(c) Record of progress
304.
(i) Only "quantities" actually measured and paid for should be reported as "progress".
(ii) The progress reported should specify the quantities executed "up to-date", sets of earlier measurement covered or superseded by later ones being ignored.
(iii) The progress of an item of work should be so reported as to describe as approximately as possible, in terms of the unit adopted, the quantities of work executed upto the required standard.
(1) If the duration of construction under a sub-head is not expected to be more than three months.
(2) If the quantities executed are not in the same units as those specified in the estimate, or if they cannot be expressed, even roughly, except on or towards the completion of the work.
Register of Works
Register of Works
(a) Closing the accounts on completion of works
(a) Closing the accounts on completion of works
305.
306.
(b) Completion reports and statements
(b) Completion reports and statements
307.
308.
(i) when, if the work was sanctioned by higher authority, the total estimate has been exceeded by more than 5 per cent; and
(ii) when, if the work was sanctioned by the Executive Engineer, the total estimate has been exceeded by an amount greater than that which he is empowered to pass.
309.
Contractor's Ledger
Contractor's Ledger
Scrutiny of accounts by contractors
Scrutiny of accounts by contractors
310.
Sundry Rulings
Sundry Rulings
Employment of Military Labour
Employment of Military Labour
311.
Sale of Government land and immovable property.
Sale of Government land and immovable property.
312.
Workshops
Workshops
(a) General
(a) General
313.
314.
(b) Estimate
(b) Estimate
315.
(a) Storage charges, under Rule 176.
(b) Interest on capital cost of building and plant and machinery.
(c) Maintenance charge of buildings, plant and machinery.
(d) Depreciation of plant and machinery.
(e) Establishment charges, including one per cent on account of audit and accounts establishment.
(f) Profit.
(1) If the execution of a job for another division or department is likely to extend beyond one financial year, the limit of the cost which may be incurred in each official year should also be settled before hand.
(2) The profit referred to in clause (f) above is not charged in jobs executed for other divisions of the State.The percentage for storage charges should be calculated on the book value of materials issued to each job. The other charges are ordinarily calculated on the total cost of labour and stores pertaining to job.
(c) Annual review of account
(c) Annual review of account
316.
Non-Government Works
Non-Government Works
(a) Estimates
(a) Estimates
317.
318.
(b) Local loan works
(b) Local loan works
319.
(b) Funds so spent under the above rule shall reckon for interest as if they were drawn on the last day of the month in the accounts of which they were included by the spending department or Government servant.
320.
Takavi Works
Takavi Works
(i) Provision of funds
(i) Provision of funds
321.
(Recovery) through the Civil Department
(Recovery) through the Civil Department
322.
Section VIII
Section VIII
Public Buildings
Public Buildings
(i) Fixtures and Furniture
(i) Fixtures and Furniture
323.
324.
325.
(ii) Purchases and sale of Government Buildings
(ii) Purchases and sale of Government Buildings
326.
327.
(iii) Hire of office accommodation
(iii) Hire of office accommodation
328.
(i) Government's share will be sanctioned in respect of building not owned by Government on a certificate from the Executive Engineer to the effect that no Government building is available for office purposes and that no other suitable building can be hired for the office at lower rate of rent.
(ii) The Executive Engineer shall certify that the building hired for office purposes does not provide more accommodation than what is necessary on the basis of staff and other requirements of the office, and that accommodation set apart for residential purpose in the building does not exceed the sale of accommodation to which the Government concerned is entitled by virtue of his pay and status.
(iii) The State Government will pay their share of the rent after they have fully satisfied themselves of the genuineness of the claim in each case.
(iv) When the building is used for office-cum-residential purpose Government have an absolute right to decide the appropriate amount of space to be utilized for office purpose.
(v) After the sanction of the apportioned rent the Government servant concerned shall not keep in his private possession any portion of hired building set apart for office purpose.
(b) The municipal tax assessed on the annual value of building in which office accommodation is provided or on the land appertaining to them, shall be treated as separate from the rent. If it is the local rule or custom for the tax to be chargeable to the owner, the tax for the entire building will be paid by Government otherwise, the Government servant concerned should pay the share of such tax corresponding with the share of the rent payable by him and Government should be debited with the difference. See also item 45 of Annexure 'A' to Appendix 5.
(iv) Use of Government Buildings by Auxiliary Force
(iv) Use of Government Buildings by Auxiliary Force
329.
(i) If the buildings are likely to be required again by the State, they should be retained in State Public Works charge and be repaired at the cost of Government, the Force being charged rent for the accommodation. Any alterations or additions required by the Force should be carried out at the expense of the State, and considered in fixing the rent.
(ii) When the buildings are no longer required by the State Government and when there is no probability of letting them to advantage, they may, with the approval of the State Government be handed over altogether to the Auxiliary Force free of charge. The force should then keep them in repair, and may alter or adopt them as they think fit, the cost being met from their own funds. The site will remain the property of the State and a small ground rent may be charged.
(iii) If the buildings should in any circumstances be resumed, the State Government, will compensate the Auxiliary Force for any expenditure they may have incurred in alterations or additions to the buildings but not for outlay on repairs.
(iv) In the case of an Auxiliary Force ceasing to exist, buildings handed over to them free of charge will revert to Government.
(v) Register of Buildings
(v) Register of Buildings
330.
(vi) Residences for Government Servants
(vi) Residences for Government Servants
331.
(i) When it is the recognised duty or established custom of Government to do so;
(ii) When it is necessary on public grounds for the Government servant to reside in, or close to the locality in which his duties are performed;
(iii) When it is necessary to provide residence in parts of country where no civil station or cantonment exists, and where a lengthened term of residence would render camp accommodation unsuitable, e.g., buildings along lines of roads or canals, for housing of officials employed on their construction or maintenance;
(iv) When it is shown to the satisfaction of the State Government that suitable house accommodation for Government servants whose appointments are permanent in respect of locality is not available in the vicinity or is available only in circumstances which will be likely to place such Government servants in an undesirable position in relation to house proprietors.
Leasing
Leasing
332.
II. Leases should ordinarily provide that the lessor will execute all structural repairs before the building is occupied and will carry out such additions, alterations, and repairs as are necessary to render the building habitable and suitable for the purpose for which it is required. In the event of any addition or alteration to the building being made subsequent to the signing of the lease at the request of the occupant and at Government expense, the consent of the owner must first be obtained in writing unless the work is considered by the State Government to be essential for sanitary reasons. The rent payable by the occupant in such cases will be increased according to the prescribed rules.
III. Capital expenditure under Clause II should not be incurred when absolutely necessary and should not ordinarily be incurred when such expenditure is likely to increase the accommodation beyond the scale considered appropriate to the status of the occupant. [ See Rule 131 of the Bihar Service Code.]
333.
Note. - Superintending Engineers have been authorised to sanction remission of rent in respect of residential buildings allotted to officers who are classed as second class or below for the purpose of travelling allowance rules subject to the condition that the amount of rent remitted in each case does not exceed Rs. 500.
Note.
Chapter 10
Miscellaneous Expenditure
Section I
Section I
General
General
334.
Note. - Grant-in-aid & contributions have, however, been dealt with in this chapter for the sake of convenience.
Note.
335.
Section II
Section II
Refunds of Revenue
Refunds of Revenue
336.
(i) refunds to which the claimants are legally entitled, and
(ii) refunds which are made ex gratia , Government being under no legal obligation to make them.
Note 1. - Refunds of revenues are not regarded as expenditure for purposes of grants of appropriations.
Note 1.
Note 2. - Remissions of revenue allowed before collection are to be treated as reduction of demands and not as refunds.
Note 2.
337.
338.
339.
Section III
Section III
Grants-In-Aid, Contributions, Etc.
Grants-In-Aid, Contributions, Etc.
Grants to Public Bodies Institution, Etc.
Grants to Public Bodies Institution, Etc.
340.
Note. - For procedure regarding disbursement of grants-in-aid, contributions, scholarships, etc., at the treasury, See Rules 429-433 of the Bihar Treasury Code.
Note.
341.
Note. - This order is applies both to non-official institutions and to semiofficial ones, such as public clubs, etc.
Note.
342.
343.
(i) that the grant will be spent upon the object within a reasonable time, if no time-limit has been fixed by the sanctioning authority; and
(ii) that any portion of the amount which is not ultimately required for expenditure upon that object should be duly surrendered to Government.
Expenditure From Discretionary Grants
Expenditure From Discretionary Grants
344.
Note. - The general orders in respect of expenditure from discretionary grants will be found in Rules 435-441 of the Bihar Treasury Code .
Note.
Other Grants
Other Grants
345.
Section IV
Section IV
Compensation to Civil Officers for Loss of Property
Compensation to Civil Officers for Loss of Property
346.
Chapter 11
Rupee debt
Section 210 • Bihar Financial Rules, 1950
210. Review of Projects.
bihar-financial-rules-1950-sec-210.json
•
Section 210
{
"act_title": "Bihar Financial Rules, 1950",
"act_slug": "bihar-financial-rules-1950",
"section_label": "Section",
"section": {
"number": "210",
"title": "210. Review of Projects.",
"chapter": null,
"content": "[ Editorial Note. - Section 9 of the Bihar Finance (Amendment) Rules, 2005 although states that \"Rules 199 to 322 of the Bihar Finance Rules will be substituted by the following Rules\" but practically, only new Rules up to 210 are present. Under the abovementioned circumstances Old Rules beginning from Rule 211 and ending at Rule 322 have been given under their suitable headings and chapters for the sake of record and ready reference. - Ed. ]\nEditorial Note.\nEd.\nOld Rule read as :\nOld Rule read as :\nSection IV Special Rules for Sanitary, Water Supply and Electric Installation to Government Buildings, etc. 211. Except as otherwise provided in this or any other rule or as ordered by Government in special cases, all works and repairs in connection with sanitary, water supply and electric installations to Government buildings should be carried out by or through the agency of the Public Works Department.\nSection IV\nSpecial Rules for Sanitary, Water Supply and Electric Installation to Government Buildings, etc.\n211.\nNote. - The rule relating to the provision of these installations in Government buildings occupied as residents are laid down in Rules 129-131 of the Bihar Service Code.\nNote.\n212.\nSection V\nSection V\nMiscellaneous Rules\n213.\n214.\nNote. - The expenditure on such functions should be limited to the minimum absolute necessary and the Finance Department should be afforded full justification for any such contemplated outlay before any commitments are entered into with regard to it.\nNote.\n215.\nSection VI\nSection VI\nSpecial Rules for the Forest Departments\n216.\nMeasurements\n217.\n218.\nRecord of Sanction and Expenditure\n219.\n220.\nSection VII\nSection VII\nSpecial Rules for the Public Works Department Financial Responsibilities of the Officers\n221.\n(1) exercise a concurrent control, with the Accountant General, over the duties of the officers of the department in maintaining accounts, and give legitimate support to the Accountant General in enforcing strict attention to the rules concerning the disbursement of any money, the custody of stores, and submission of accounts;\n(2) see that the budget appropriation of the year are fully expended in so far as is consistent with general economy and the prevention of large expenditure in the closing months of the year for the sole purpose of avoiding lapses; and\n(3) be responsible for ensuring that any money which is not likely to be needed during the year is promptly surrendered so as to allow of its appropriation for other purpose by the proper authority.\n(b) The Superintending Engineer is responsible for the maintenance of authorised system of accounts throughout his circle. He should see that the Divisional Officers submit their accounts to the Accountant General punctually. He should examine the books of the Executive Engineers and their subordinates, and see that the matters relating to the primary accounts are attended to personally by Divisional and Sub-divisional Officers, and that the accounts fairly represented the progress of each work. It will also be his duty to examine the registers of works, so as to keep a vigilant watch over the rates of work, and, if he considers it necessary, he may require an Executive Engineer to report to him monthly, or at longer intervals on a works slip, the total expenditure to date under each sub-head of work in contrast with the sanctioned estimate. He will also-\n(1) see that different articles in stock are duly verified according to the rules laid down, and there is no accumulation of stock in any division beyond its requirements;\n(2) see that no delay is allowed to occur in the submission of completion reports;\n(3) forward for the information of the Chief Engineer reports of his inspections of divisional offices, detailing therein the results of his examination of initial accounts, accounts of stock, tools and plant and stock manufacture, register of works and other divisional book, mode of preparation of estimates, contract agreements, contractors' accounts, system of recording plans and papers, and office work generally;\n(4) see that the authorised system of account is maintained throughout his circle;\n(5) examine the books of Divisional Officers and their sub-ordinates, and see that matters relating to the primary accounts are attended to personally by the Divisional and Sub-divisional Officer, and that the accounts fairly represent the progress of each work; and\n(6) examine the register of works, watch the total expenditure to date under each sub-head of work in contrast with the sanctioned estimate and see that revised estimates for any work if required, are submitted in due time to the sanctioning authority.\n(c) The Divisional Officers will-\n(1) not commence the construction of any work, or spend public funds without the sanction of competent authority;\n(2) close the accounts immediately the work is finished, and prepare the completion report if required by the rules;\n(3) take the necessary steps for obtaining cash for the works under their control, keep their accounts and submit them punctually to the audit office, under the rules for the time being in force;\n(4) exercise a thorough and efficient control and check over their divisional accounts and examine carefully the books, returns and papers from which the monthly accounts are compiled;\n(5) be responsible for the correctness, in all respects, of the original records of cash and stores, receipts and expenditure, and for seeing that complete vouchers are obtained; and\n(6) afford information in cases of probability of excess of actual over estimated cost of work, and report the fact forthwith to the Superintending Engineer, describing the nature and cause of the probable excess.\nAdministrative Approval and Technical Sanction\n222.\n223.\nNote. - The words \"approval\" and\"sanction\" respectively, when used in respect of estimates for works, bear throughout this chapter the meanings indicated in this and the foregoing Rule.\nNote.\n224.\n225.\n226.\nRequisition by Civil Officers\n227.\n228.\nPreparation of estimates\n229.\nContracts\n230.\n231.\n(1) Except as provided in Rule 3 below, piece-work agreement should not be accepted for any work, being the whole or part of any sanctioned project, the sanctioned estimate for which exceeds [Rs. 10,000]\n(2) If the sanctioned estimate of the work exceeds Rs. 2,500 the previous approval of the Superintending or Chief Engineer should be obtained before the piece-work system is adopted.\n(3) [With the approval of the Superintending Engineer, piece-work system may be adopted for earthwork, dressing and turfing in road and irrigation projects upto a limit of Rs. 50,000] , It may also be adopted for works on the collection and consolidation of road metal even when the estimate for such works exceeds [Rs. 10.000] . It may also be adopted for works on the collection and consolidation of road metal even when the estimate for such works exceeds [Rs. 1000] provided that the cost of the work given out to an individual contractor does not exceed [Rs. 10.000] ,\n232.\n233.\nTenders\n234.\n[(a) Whenever tender is invited for any work and single tender is received either on scheduled rate or on the rate higher or lower than that, immediately second tender should be invited.\n(b) If after second invitation more than one tenders are received or single tender is received on scheduled rate or on the rate lower than that, that will be decided by the competent authority itself.\n(c) If after second invitation single tender is received on the rate higher than the scheduled rate that should be decided by the tender execution authority level higher than the Competent Authority.\n(d) This procedure should be made applicable for all the Works Departments.]\n235.\n[236.\nExplanation\n237.\n[238.\nNote. - Reasons for not accepting the lowest tender and the orders of the superior authority thereon shall be made available to the audit staff during inspection.]\nNote.\nSecurity for performance of contracts\n[239.\n(a) A deposit of cash up to Rs. 500, or up to any larger amount deposited as earnest money under Rule 237, Government securities, municipal debentures and Port Trust Bonds duly endorsed to the Executive Engineer.\n(b) 12 year National Plan Saving Certificates, Treasury Savings Deposit Certificates, State Development Loan or National Plan Loan Certificates, for the amount at which the certificates and papers were purchased, but not for their face value duly endorsed to the Executive Engineer.\n(c) A deduction of 10 per cent from the monthly payments to be made on account of work done.\n(d) Personal security of two persons of known probity and wealth.\nNote. - Parties concerned may be permitted to make, either by a suitable deposit or a guarantee arrangements with any bank which lodges with the Reserve Bank of India requisite securities in respect of the guarantee to be executed or fixed deposit receipts to be tendered by it on terms and conditions laid down by Government in this behalf from time to time:\nNote.\n240.\nProvision in contracts for imported stores\nProvision in contracts for imported stores\n241.\nEnforcement of terms of contract\nEnforcement of terms of contract\n242.\nOfficers empowered to execute contracts\nOfficers empowered to execute contracts\n243.\n244.\n245.\nAccounts procedure for lump sum contracts\nAccounts procedure for lump sum contracts\nA - General\nA - General\n246.\n(1) In a lump sum contract the contractor agrees to execute a complete work with all its contingencies in accordance with the specification for a fixed sum the following being its essential characteristics.\n(i) A Schedule of rates specified in order to regulate the amount to be added to or deducted from the fixed sum on account of additions and alterations not covered by the contract.\n(ii) Except as provided in clause (i), no allusion is made in the contract to the departmental estimate of the work, Schedule of rates or quantities of work to be done.\n(iii) Detailed measurements of the work done are not required to be recorded except in respect of additions and alterations.\n(2) The form of contract will be prescribed by the State Government in consultation with its law officers. It is necessary that, before the form is finally determined, the advice of the Accountant General should be sought on the question whether the form proposed meets the requirement of audit.\nB - Payment for the work done\nB - Payment for the work done\n(3) Subject to the terms of the contract and such subsidiary instructions as may be laid down by the State Government to ensure that the works are executed in accordance with the prescribed specification plans and drawings, payments for work done are not made to the contractor otherwise than on the certificates of the Officers In Charge of the work, as detailed in sub-rules (4) and (5) below.\n(4) Whenever it is proposed to make any intermediate payment, a certificate should be obtained from a responsible officer of Government not below the rank of Sub divisional Officer to the effect that, by superficial or general measurement or by some other suitable method laid down by the State Government (vide Rule 419 of the Bihar Treasury Code), he has satisfied himself that value of the work done is less than specified amount in conformity with contract agreement and that with the exception of authorized additions and alterations, it has been done according to the prescribed specifications.\nNote. - In case where the statues and experiences of the certifying officer are adequate the Comptroller and Auditor General may, on the recommendation of the State Government, allow exemption from the rule requiring specification in the bill of the method employed in estimating the value of work done.\nNote.\n(5) In the case of final payment, in addition to a record of detailed measurements in respect of additions and alterations, there should be a certificate of completion of the work according to the prescribed specification signed by the Divisional Officer.\nNote. -In exceptional cases, such as that of the execution of a work in a border country under the supervision of a responsible civil officer without the intervention of the Public Works Department a completion certificate signed by the civil officer concerned may be accepted if he is empowered by the State Government to sign it.\nNote.\n(6) In order that a proper financial control may be exercised over the payments made, it is necessary that the accounts of additions and alterations should be kept quite distinct from those of the rest of the work. There is no objection to payment for additions and alterations being made before the completion of the work, if the detailed measurements of them have been made.\nC - Forms of Bills\nC - Forms of Bills\n(7) The forms of bills used for payments in connection with lump sum contracts are T.C. Forms 55 and 56 of the Bihar Treasury Code. The State Governments may modify these, in consultation with the Accountant General in order to provide for any additional precautions that be deemed necessary (See Rules 419 and 420 of the Bihar Treasury Code.)\nNote. - The Form of final bill may be printed on yellow paper to distinguish it from that of the running bill [See note 2 under Rule 275 (b)].\nNote.\nD - Subsidiary Works Accounts.\nD - Subsidiary Works Accounts.\n(8) Rules 299 to 308 regarding the maintenance of Work Abstracts and Register of Works apply mutatis mutandis to the accounts of lump sum contracts. In the case of major estimates, the expenditure need not, however, be booked by subheads of works if all the charges represent nothing but payments on a lump sum contract.\n(9) All \"intermediate payments\" made to the contractor and so acknowledged by him are regarded as advances made to him on account of the work concerned, and are brought in accordance with sub-rules (10) and (11) below.\n(10) Payments for measured up additions and alterations as well as for the work covered by the lump sum for which no detailed measurement are necessary are treated like advance payments and should be brought to account in the works accounts under the suspense head \"Contractors-Advance payments\". This will not only simplify accounting but will facilitate a watch over the prompt adjustment of the payments made.\nNote. - If a percentage or any other portion of the value of work done is withheld as security for the due fulfilment of the terms of the contract, the net amount remaining after the deductions of the portion withheld should be entered as the advance payment.\nNote.\n(11) Payments other than those specified in sub-rule (10) above may be either \"secured Advance\" made on T. C. Form 55 of Bihar Treasury Code or other recoverable payments including the value of materials supplied, which may have been made to the contractor or to others on his behalf. These should be entered in the accounts under the suspense heads, \"Contractors-Secured Advances\" and \"Contractors-Other Transactions\" respectively.\n(12) From the final bill paid to the contractor (T. C. Form 56 of Bihar Treasury Code the total advances made to him in the running account bills (T. C. Form 55 of Bihar Treasury Code) or other recoverable payments will be deducted by short payments from the total value of work done, and the recoveries so made will be shown as minus figures under the suspense heads concerned, in which the plus figures will already be outstanding.\nE - Contractor's Ledger\nE - Contractor's Ledger\n(13) Accounts of the transactions relating to lump sum contracts should be maintained in the contractor's ledger in P.W. A. Form No. 43 in the manner described in Section G' of Chapter X of the P.W.A Code 1st Edition Reprint, 1935 subject to the following subsidiary instructions.\n(14) As all \"intermediate payments\" made on T. C. Form 55 of Bihar Treasury Code are regarded as advances, no figure therefrom will be posted in column 9, which is intended to show the amounts creditable to contractors account on account of the value of work done. The first and last entry which will appear in this column will be the figure \"F\" given in part 1 of the final bill (T. C. Form 56 of Bihar Treasury Code) column 10 need not be posted at all.\n(15) Figures for posting the other columns 4, 5, 6 and 8 are indicated in the bills (T. C. Forms 55 and 56 of Bihar Treasury Code) by the same distinguishing letters, D.E.G. and H. respectively, which have been used to denote the corresponding entries in the ordinary bill in T.C. Forms 52, 53 and 54 of the Bihar Treasury Code.\nCommencement of Work\nCommencement of Work\n247.\nAlterations in Design During Construction\nAlterations in Design During Construction\n248.\nNote. - Revised administrative approval is necessary in the cases indicated in Rule 225.\nNote.\n249.\n250.\nSupplementary and Revised Estimates\nSupplementary and Revised Estimates\nI - Supplementary Estimates\nI - Supplementary Estimates\n251.\nII - Revised Estimates\nII - Revised Estimates\n252.\n253.\n254.\nIII - Utilization of completion report as revised estimate\nIII - Utilization of completion report as revised estimate\n255.\n256.\nMeasurement Books\nMeasurement Books\n257.\n(i) in the case of an intermediate payment if a certificate is given in the bill, by the Sub divisional Officer when the payment does not exceed Rs. 5,000 and by the Divisional Officer when it exceeds Rs. 5,000 to the effect that by a rough measurement he has satisfied himself that the value of work done is not less than a specified amount in conformity with the contract agreement, and that with the exception of authorised additions and alterations, the work has been done according to the prescribed specifications; and\n(ii) in the case of final payments if a certificate of completion of the work according to prescribed specification is signed by the Divisional Officer in the bill. Detailed measurements must invariably be taken in respect of additions and alterations.\n258.\n259.\nNote. - Detailed instructions on the subject are contained in Appendix 9.\nNote.\nWorks Accounts\nWorks Accounts\nA - General Principles\nA - General Principles\n260.\n261.\nB - Labour engaged through contractors\nB - Labour engaged through contractors\n262.\nC - Travelling expenses\nC - Travelling expenses\n263.\nNote. - The above Rule does not apply to work charged establishment.\nNote.\nPreparation, Examination and Payment of Bills\nPreparation, Examination and Payment of Bills\n264.\nItem No.\nNature of claim\nAuthority competent to prepare, examine to\n\t\t\t\t\tverify\nAuthority competent to pass for payment.\n1\n2\n3\n4\n1.\nWages of labourers, current or arrears, except those\n\t\t\t\t\tmentioned in item 2 below.\nOfficer or Sub ordinate incharge of work.\nSub-divisional Officer.\n2.\nUnpaid wages removed from the accounts of a work under\n\t\t\t\t\tparagraph 278 (f), Public Works Accounts Code 1st Edition,\n\t\t\t\t\tReprint 1935.\nSub-divisional Officer.\nDivisional Officer.\n3.\nPetty payment of a work done or supplies made not exceeding\n\t\t\t\t\tRs. 25 in value.\nOfficer or subordinate concerned.\nImprest holder.\n4.\nFinal bills of contractors or suppliers involving work done\n\t\t\t\t\tor supply made in excess of Rs. 1,000, bills for advances (both\n\t\t\t\t\tsecured and others and claims for refunds.\nSectional Officer and Sub divisional Officer as laid down in\n\t\t\t\t\tRules 265 and 271.\nDivisional Officer or Sub divisional Officers authorised by\n\t\t\t\t\thim under Rule 15 subject to the limit prescribed therein.\n5.\nClaims or demands relating to payments of bills of\n\t\t\t\t\tcontractors or suppliers, for work done or supply made to the\n\t\t\t\t\tvalue of Rs. 1,000 and less but exceeding Rs. 25.\nDitto\nDitto.\n265.\nNote 1. - If the contract agreement does not specify the rates to be paid for the several classes of work or supply but merely states that the estimated rates, or a certain percentage below or above them, will be allowed, it should be seen that the standard rates adopted are those of the sanctioned estimate which was in force at the time the agreement was executed, or, if the agreement was preceded by a tender, on the date the tender was signed by the contractor. Subsequent sanctions to original or revised estimates have no effect on the terms of such an agreement. If no sanctioned estimate is in existence at the time of signing the agreement or the tender, as the case may be, the rates payable for each item of work should be specified, as any reference to an estimate not yet sanctioned is meaningless and cannot be acted upon.\nNote 1.\nNote 2. - As a general rule, payment for supplies is not possible until the stores have been received and surveyed.\nNote 2.\nNote 3. - Payment for materials supplied free on rail whether despatched at railway risk or otherwise, should be made on receipt of the railway receipt, any claims for shortage being settled subsequently with the railway company or the supplying firm after the necessary measurements have been made. Such payments will however, be held under objection in audit till the bills are presented after actual measurement and after the discrepancies, if any, have been settled by the disbursing officer either with the railway company or the firm concerned, or by obtaining the sanction of competent authority to write off of the loss or shortage.\nNote 3.\nNote 4. - Advance payment for supply of materials up to an amount not exceeding 75 per cent of the value of materials subject to limit of Rs. 10,000 in case of payment by an Executive Engineer, and Rs. 20,000 in case of payment by a Superintending Engineer, may be made on submission of Railway Receipts. The balance will be paid on receipt of the goods subject to the usual verification.\nNote 4.\nNote 5. - Such advance payment is made only on receipt of a certificate of personal inspection of goods by the consignee who may employ an officer of not below the rank of Assistant Engineer for this purpose. In very special cases on the specific request of the intending officer the Special Officer, Materials and Plants will be deputed.\nNote 5.\nNote 6. - Whenever any advance payment is made, it should be made clear to the supplier that they are in no way absolved of the responsibility in respect of quality and quantity of stores despatched by them and recoveries are liable to be made if the stores received are found in any way to be defective or short in quantity.\nNote 6.\n266.\nNote - The determining of important works is left to the discretion of the Divisional Officer.\nNote\n267.\n268.\n269.\n270.\nRecord of check measurements by superior officers\nRecord of check measurements by superior officers\nDate of check\nPages recording measurements subjected to test\n\t\t\t\tcheck\nValue of measurement checked\nNumber of bills check measured\nResult of the check exercised\nDate, initials and designation of the checking\n\t\t\t\tofficer\n1\n2\n3\n4\n5\n6\nRs.\nN.B.\n271.\nNote 1. - In calculating the value of each item of work the nearest * anna should be taken, *pies one to five being ignored, and *pies six to eleven taken as one anna; but 'pies must not be omitted from the rates, [*now Paise],\nNote 1.\nNote 2. - Whenever fractions of a rupee occur in the totals of contractors bills or, in the case of supplies chargeable to more than one estimate, in the totals chargeable to each estimate, fraction less than half may be disregarded, and half a rupee and over taken as a rupee.\nNote 2.\nNote 3. - If the contract is for the completed items of works and, under the provisions of Rule 285 the contractor is required to obtain materials of any description from Government, it should be seen that this condition is being complied with, and that necessary recoveries of the cost of the materials supplied to him are being made in accordance with Rule 288. In such a case it is not permissible for the contractor to obtain the materials otherwise, unless in an emergency, the supply has been entrusted by the Divisional Officer, for recorded reasons, to the contractor himself at suitable rates.\nNote 3.\nNote 4. - Before signing a fresh and final bill or the first bill on a running account, the Sub divisional Officer should see that the relevant measurement entries have been marked as pertaining to such bill by the person taking the measurement.\nNote 4.\n272.\n273.\n(a) The measurement books in each sub-division should be submitted by the Sub-divisional Officer concerned so as to reach the Divisional Officer by the date prescribed by the Divisional Officer. A register showing the date of their receipt and return from and to the Sub-divisional Offices should also be maintained by the divisional accountant in the following form :-\nSl. No.\nDate of issue\nName of officer to whom issued\nDate receipt in divisional office for check\nDate of return\nDate of receipt in divisional officer for check\nDate of return\nDate of final return\n1\n2\n3\n4\n5\n6\n7\n8\n(b) On receipt, by the divisional office, of all the measurement books the Divisional Officer, should indicate in column 2 of the \"Review Notes\" in each measurement book referred to in sub-rule (c) below which of the calculations are to be test-checked by the divisional accountant. Such check should not, however, be less than 10 per cent of the value of total measurement recorded in each book since the last review (excluding those which have already been checked fully under Rule 272 above) and should cover complete sets of measurements. Payments based on the entries reviewed should be traced into the various accounts and verified. Similarly, supplies or issues of materials should be traced into ti ? various accounts, contractor's ledger, etc., and verified.\n(c) The defects, discrepancies etc. noticed should be communicated to Sub-divisional Officer concerned and summarised in the following form in the measurement book which have been audited :-\nReview notes by the divisional accountant\nReview notes by the divisional accountant\nPages reviewed generally\nCalculation selected by the Divisional Officer\n\t\t\t\tfor re-check\nDefects, discrepancies etc. notice\nDated initial of -\nPage.\nDated initial\nDivisional accountant\nDivisional officer\n1\n2\n3\n4\n5\n6\n(d) Measurement books completed and returned for record during the year should also be similarly examined prior to their final record in the divisional office.\n(e) The divisional accountant must not retain a measurement book longer than ten days after receipt. He should submit the register prescribed by sub-rule (2) above for the scrutiny of the Divisional Officer periodically.\n(f) No measurement book will remain in use for a longer period than two years, it must at the expiry of this period be returned for final record. But if any book is then found to contain a large number of blank pages it may be reissued by the Divisional Officer recording the fact in the register.\n(g) On the occasion of transfer Sub-divisional Officer will see that all measurement books in custody of the relieved sub-ordinate were acknowledged by the relieving sub-ordinate. Similarly, the divisional accountant will see that all measurement books in a subdivision are acknowledged by a relieving Sub-divisional Officer in his transfer papers.\n274.\n275.\n(b) Such payments should be treated as payments on account, subject to adjustment in the final bill which should be drawn, in the appropriate form but printed on yellow paper, when the work or supply is completed or the running account is to be closed for other reasons. When a final payment is made on a running account, the payee, if he is able to write, should add in his own handwriting that the payment is \"in full settlement of all demands\". If the payee is illiterate, or is unable to write beyond signing his name, these words should be filled in by the officer making the payment-\nNote 1. - If the contractor refuses to give an acknowledgement to the effect that the payment made to him was in full settlement of all demands, it is not necessary to insist on obtaining a qualified acknowledgement.\nNote 1.\nNote 2. - A Form printed on yellow paper is never to be used except for final payment.\nNote 2.\n(c) A separate running account is maintained in respect of each contract. Transactions relating to two or more separate working estimates should not be brought on to the same running account; they should, therefore, not be covered by a single contract. Transactions relating to two or more separate parts of the same working estimate, for which separate works abstracts are prepared under Rule 301 should also appear in separate running accounts.\n276.\n(b) Actual measurement should, however, be taken at the earliest opportunity, any when this has been done, the lump sum payment previously made on account of the items of work concerned should first be adjusted in full, so that the contractor may not be paid twice over in respect of the same quantities of work. Delay in adjusting advance payments should be investigated, and adjustments made otherwise than by crediting the value of work actually measured should be specially looked into as being prima facie indicative of over payment in the first instance.\n277.\nNote. - No record should be kept in measurement books of the quantities of the materials, but certificate 3 printed on the bill should be signed by the Sub-divisional or Divisional Officer.\nNote.\nStandard Measurements\nStandard Measurements\n278.\n(a) Standard measurement books will invariably be written legibly in ink only, and maintained by the Public Works Department for the purposes specified in paragraph 282 of the Public Works Account Code, 1st Edition, Reprint 1935. The work of preparing these books will ordinarily be undertaken in accordance with a programme for each sub-division or such other suitable unit as may be fixed by the Divisional Officer.\n(b) All the standard measurement books thus maintained in a Division will be numbered in an alphabetical series, so as to be readily distinguished from ordinary measurement books and a register of them maintained in the Divisional Office in P.W.D. Form No. 92 (Part II). A similar register should be maintained in each subdivision showing the books belonging to it, and the registers kept under lock and key in the custody of Divisional or Sub-divisional Officer concerned.\n(c) In view of the fact that these books will form the basis of both the annual repair estimates and contractors bill for work done, they should be written up either by the Sub-divisional Officer himself or by a member of the sub-ordinate engineering service under his orders. Each set of measurements taken by the latter class of officers should, however, be fully checked by the Sub-Divisional Officer concerned, after which it should be examined by the Divisional Officer and declared in writing in the book itself as finally approved by him for one or both of the purposes specified above. Until this is done, the books will not be entered in the register of standard measurement books, nor will a number be assigned to it.\n(d) Thereafter, the standard measurement books will be brought up to date, under the supervision of the Sub-divisional Officer with reference to any additions and alterations which may be carried out to the building or work concerned within one month of the closing of the accounts of the estimate therefor. All such corrections will be duly attested by the Sub-divisional Officer.\n(e) The Divisional Officer will also be expected to exercise a check over the completion of standard measurement book at least once a year. To this end, the programme of work should ordinarily be as follows :-\n(1) As soon after the close of the official year as possible, the Subdivisional Officer concerned will arrange for a personal examination of these books with a view to satisfying himself that they have been brought up-to-date with reference to the additions, alterations or special repairs carried out in the building or work during the preceding year, and ensuring their submission on such dates as may be fixed for the purpose for the inspection of the Divisional Officer.\n(2) On receipt in the Divisional Office, the books will be compared with the register of standard measurement books which have been submitted for inspection. They will then be subjected to such scrutiny as the Divisional Officer may direct. A comparison of these books with the accounts of expenditure and the record of connected measurements relating to estimates for additions, alterations or special repairs to buildings and works in the division should, however, form a feature of check to be applied.\nNote. - A record of the results of the scrutiny referred to should invariably be retained, and produced, if required, for the Superintending Engineer's or, the Accountant General's inspection.\nNote.\n(3) Finally, a report should be made to the Superintending Engineer so as to reach him not later than the 31st August, of each year, to the effect:-\n(i) that all the standard measurement books of the division have been inspected by the Divisional Officer;\n(ii) that the entries made therein have not been tampered with;\n(iii) that all corrections due to additions or alterations to the building or work concerned have been carried out; and\n(iv) that the books are reliable up-to-date records.\n279.\n280.\n(1) For rules relating to the issue of materials to contractor, see Rules 285 and 286.\n(2) With a view to avoid subsequent disputes with the contractor, suitable intimation should be sent to him (a) soon as action is taken under this Rule, and (b) subsequently, as charges are incurred on his account.\nWork Charged Establishment\nWork Charged Establishment\n281.\nNote. - Competent authority may waive the rule, which prescribes that works establishments must be employed upon a specific work, and determine in such cases the proportions in which the cost of such establishment shall be allocated between the works concerned.\nNote.\n282.\nConditions of Employment\nConditions of Employment\n283.\nIssues of Materials\nIssues of Materials\nI - General\n284.\n(1) Issues to contractors. - Issues of materials to contractors with whom agreements in respect of completed items of works, i.e., for both labour and materials, have been entered into.\n(2) Issues direct to works. - Issues of materials when work is done departmentally or by contractors whose agreements are for labour only.\nII - To Contractors\n(a) General Conditions\n(a) General Conditions\n285.\n(i) when, under the operation of Rule 241, it is necessary to retain in the hands of Government the supply of imported materials, and\n(ii) when, in the interest of work, or with the object of utilising existing stocks of materials, it is desirable to retain in the hands of Government the supply of certain other materials as well, and a condition to this effect has been inserted in the contract.\n(b) In both cases the contract should specify (1) the materials to the supplied by Government for use on the work, (2) the place or places of delivery, and (3) the rates to be charged to the contractor for each description of materials. The contractor should be held responsible for obtaining from Government all such materials required for the work and for making payment therefor, by deduction from his bills, at the rate specified, regardless of fluctuations in the market rates or in the stock rates of the division.\nNote 1. - The rates to be charged to the contractor for materials to be supplied should be specified definitely, vague quotations, e.g., \"at stock rates\", being avoided; and if intending contractors have been told that the materials would be supplied at a certain rate and asked to tender on that assumption, then that rate should be adhered to in the contract.\nNote 1.\nNote 2. - Similarly, the rates to be allowed to the contractor for items of work should be stated definitely. But if, for any special reasons, the contract provides for the payments for work done to be made at a specified percentage below, or above, the rates entered in the sanctioned estimate of the work (or the schedule of rates), it should be stated in clear terms in the contract that the deduction or addition, as the case may be, of the percentage will be calculated on the gross, and not the net amount of the bills for work done, and in fixing the percentage it should be borne in mind that the calculations will be so made.\nNote 2.\n(c) No carriage or incidental charges are borne by Government for moving the materials beyond the place where the contractor has agreed to take delivery thereof.\n286.\n(b) If at any time subsequent to the execution of a contract on a through rate basis, the contractor desires the issue to him, for use on a work, of materials which exist in Government stock but the supply whereof by Government was not provided for in the contract, the material should not be issued except with the express authority of the Divisional Officer, who would specify in each case the rate to be charged for the materials inclusive of delivery at the place where they are stored. The rate charged should be the market rate prevailing at the time of the supply or the Issue Rate, whichever may be greater, and no carriage or incidental charges should be borne by Government in connection with the supply.\n(c) Issues of stock materials to contractors for bona fide use on works are exempt from the usual charge of 10 per cent, on account of supervision, storage and contingencies, which is made when stock materials are sold to the public Rule 175 (c)].\n287.\n(b) Accounts procedure\n(b) Accounts procedure\n288.\n289.\n(c) Return of surplus materials\n(c) Return of surplus materials\n290.\n(d) Tools and plant lent for use.\n(d) Tools and plant lent for use.\n291.\nIII - Direct to Works\n(a) Control over issues of stores.\n(a) Control over issues of stores.\n292.\n(b) Disposal of surplus materials.\n(b) Disposal of surplus materials.\n293.\n(b) All surplus materials at site of works which have been completed or stopped, or on which outlay has been prohibited for any considerable length of time, should, if likely to be of use on other works within a reasonable time, be transferred to works in progress or brought on to stock account.\n(c) If the surplus materials are unlikely to be of any use within a reasonable time, a list of such materials should be maintained in the Sub-divisional and Divisional Offices, as a supplement to the half-yearly stock return, unless the Superintending Engineer considers this unnecessary.\n(d) Materials returned to store or transferred to other works should be priced within current market rates, any resultant loss being borne by the work to which they were originally issued.\n(c) Verification of unused balances\n(c) Verification of unused balances\n294.\n(a) As no continuous account is maintained of the materials actually used in construction, it is necessary first to calculate the quantities of principal items probably used. This should be done in the detailed statement at the top of the form, on the basis of the \"progress\" of work done on each sub head, such authorised formula being adopted as may be in general use locally.\n(b) Deducting these quantities from the total quantities of the materials issued to the work as per F.R. Form 8 the proper balances of the unused materials should next be arrived at and set forth against line C.\n(c) The actual balances should be entered again against line D, and the differences between the actual and proper balances should be set forth against line E. These differences should be priced at the actual rate of cost which should be deducted from the total value and quantity recorded in the Account of Receipts, Issues and Balances of Materials.\n(d) The report should then be completed by recording against line F, remarks explaining action taken (1) to adjust the difference as per line E, and (2), if the work has been completed, to dispose of the surplus balances as per line D, and by signing the printed certificates applicable to the case and scoring out the others.\n(e) The difference as per line E may be due to (i) the adoption of inaccurate, formula for determining the actual consumption, (ii) unreasonable wastage, or (iii) shortage in some other form. All these differences should be investigated.\n295.\n296.\n297.\n(1) the work has been under construction for not more than three months.\n(2) the accounts of the work are expected to be closed within three months, or\n(3) the balances were verified at any time during the year.\n298.\nWorks Abstracts and Working Estimates\nWorks Abstracts and Working Estimates\n(a) Records of charges in the Works Abstracts\n(a) Records of charges in the Works Abstracts\n299.\n300.\n301.\n(b) Watch over the liabilities and balances\n302.\n303.\n(c) Record of progress\n(c) Record of progress\n304.\n(i) Only \"quantities\" actually measured and paid for should be reported as \"progress\".\n(ii) The progress reported should specify the quantities executed \"up to-date\", sets of earlier measurement covered or superseded by later ones being ignored.\n(iii) The progress of an item of work should be so reported as to describe as approximately as possible, in terms of the unit adopted, the quantities of work executed upto the required standard.\n(1) If the duration of construction under a sub-head is not expected to be more than three months.\n(2) If the quantities executed are not in the same units as those specified in the estimate, or if they cannot be expressed, even roughly, except on or towards the completion of the work.\nRegister of Works\nRegister of Works\n(a) Closing the accounts on completion of works\n(a) Closing the accounts on completion of works\n305.\n306.\n(b) Completion reports and statements\n(b) Completion reports and statements\n307.\n308.\n(i) when, if the work was sanctioned by higher authority, the total estimate has been exceeded by more than 5 per cent; and\n(ii) when, if the work was sanctioned by the Executive Engineer, the total estimate has been exceeded by an amount greater than that which he is empowered to pass.\n309.\nContractor's Ledger\nContractor's Ledger\nScrutiny of accounts by contractors\nScrutiny of accounts by contractors\n310.\nSundry Rulings\nSundry Rulings\nEmployment of Military Labour\nEmployment of Military Labour\n311.\nSale of Government land and immovable property.\nSale of Government land and immovable property.\n312.\nWorkshops\nWorkshops\n(a) General\n(a) General\n313.\n314.\n(b) Estimate\n(b) Estimate\n315.\n(a) Storage charges, under Rule 176.\n(b) Interest on capital cost of building and plant and machinery.\n(c) Maintenance charge of buildings, plant and machinery.\n(d) Depreciation of plant and machinery.\n(e) Establishment charges, including one per cent on account of audit and accounts establishment.\n(f) Profit.\n(1) If the execution of a job for another division or department is likely to extend beyond one financial year, the limit of the cost which may be incurred in each official year should also be settled before hand.\n(2) The profit referred to in clause (f) above is not charged in jobs executed for other divisions of the State.The percentage for storage charges should be calculated on the book value of materials issued to each job. The other charges are ordinarily calculated on the total cost of labour and stores pertaining to job.\n(c) Annual review of account\n(c) Annual review of account\n316.\nNon-Government Works\nNon-Government Works\n(a) Estimates\n(a) Estimates\n317.\n318.\n(b) Local loan works\n(b) Local loan works\n319.\n(b) Funds so spent under the above rule shall reckon for interest as if they were drawn on the last day of the month in the accounts of which they were included by the spending department or Government servant.\n320.\nTakavi Works\nTakavi Works\n(i) Provision of funds\n(i) Provision of funds\n321.\n(Recovery) through the Civil Department\n(Recovery) through the Civil Department\n322.\nSection VIII\nSection VIII\nPublic Buildings\nPublic Buildings\n(i) Fixtures and Furniture\n(i) Fixtures and Furniture\n323.\n324.\n325.\n(ii) Purchases and sale of Government Buildings\n(ii) Purchases and sale of Government Buildings\n326.\n327.\n(iii) Hire of office accommodation\n(iii) Hire of office accommodation\n328.\n(i) Government's share will be sanctioned in respect of building not owned by Government on a certificate from the Executive Engineer to the effect that no Government building is available for office purposes and that no other suitable building can be hired for the office at lower rate of rent.\n(ii) The Executive Engineer shall certify that the building hired for office purposes does not provide more accommodation than what is necessary on the basis of staff and other requirements of the office, and that accommodation set apart for residential purpose in the building does not exceed the sale of accommodation to which the Government concerned is entitled by virtue of his pay and status.\n(iii) The State Government will pay their share of the rent after they have fully satisfied themselves of the genuineness of the claim in each case.\n(iv) When the building is used for office-cum-residential purpose Government have an absolute right to decide the appropriate amount of space to be utilized for office purpose.\n(v) After the sanction of the apportioned rent the Government servant concerned shall not keep in his private possession any portion of hired building set apart for office purpose.\n(b) The municipal tax assessed on the annual value of building in which office accommodation is provided or on the land appertaining to them, shall be treated as separate from the rent. If it is the local rule or custom for the tax to be chargeable to the owner, the tax for the entire building will be paid by Government otherwise, the Government servant concerned should pay the share of such tax corresponding with the share of the rent payable by him and Government should be debited with the difference. See also item 45 of Annexure 'A' to Appendix 5.\n(iv) Use of Government Buildings by Auxiliary Force\n(iv) Use of Government Buildings by Auxiliary Force\n329.\n(i) If the buildings are likely to be required again by the State, they should be retained in State Public Works charge and be repaired at the cost of Government, the Force being charged rent for the accommodation. Any alterations or additions required by the Force should be carried out at the expense of the State, and considered in fixing the rent.\n(ii) When the buildings are no longer required by the State Government and when there is no probability of letting them to advantage, they may, with the approval of the State Government be handed over altogether to the Auxiliary Force free of charge. The force should then keep them in repair, and may alter or adopt them as they think fit, the cost being met from their own funds. The site will remain the property of the State and a small ground rent may be charged.\n(iii) If the buildings should in any circumstances be resumed, the State Government, will compensate the Auxiliary Force for any expenditure they may have incurred in alterations or additions to the buildings but not for outlay on repairs.\n(iv) In the case of an Auxiliary Force ceasing to exist, buildings handed over to them free of charge will revert to Government.\n(v) Register of Buildings\n(v) Register of Buildings\n330.\n(vi) Residences for Government Servants\n(vi) Residences for Government Servants\n331.\n(i) When it is the recognised duty or established custom of Government to do so;\n(ii) When it is necessary on public grounds for the Government servant to reside in, or close to the locality in which his duties are performed;\n(iii) When it is necessary to provide residence in parts of country where no civil station or cantonment exists, and where a lengthened term of residence would render camp accommodation unsuitable, e.g., buildings along lines of roads or canals, for housing of officials employed on their construction or maintenance;\n(iv) When it is shown to the satisfaction of the State Government that suitable house accommodation for Government servants whose appointments are permanent in respect of locality is not available in the vicinity or is available only in circumstances which will be likely to place such Government servants in an undesirable position in relation to house proprietors.\nLeasing\nLeasing\n332.\nII. Leases should ordinarily provide that the lessor will execute all structural repairs before the building is occupied and will carry out such additions, alterations, and repairs as are necessary to render the building habitable and suitable for the purpose for which it is required. In the event of any addition or alteration to the building being made subsequent to the signing of the lease at the request of the occupant and at Government expense, the consent of the owner must first be obtained in writing unless the work is considered by the State Government to be essential for sanitary reasons. The rent payable by the occupant in such cases will be increased according to the prescribed rules.\nIII. Capital expenditure under Clause II should not be incurred when absolutely necessary and should not ordinarily be incurred when such expenditure is likely to increase the accommodation beyond the scale considered appropriate to the status of the occupant. [ See Rule 131 of the Bihar Service Code.]\n333.\nNote. - Superintending Engineers have been authorised to sanction remission of rent in respect of residential buildings allotted to officers who are classed as second class or below for the purpose of travelling allowance rules subject to the condition that the amount of rent remitted in each case does not exceed Rs. 500.\nNote.\nChapter 10\nMiscellaneous Expenditure\nSection I\nSection I\nGeneral\nGeneral\n334.\nNote. - Grant-in-aid & contributions have, however, been dealt with in this chapter for the sake of convenience.\nNote.\n335.\nSection II\nSection II\nRefunds of Revenue\nRefunds of Revenue\n336.\n(i) refunds to which the claimants are legally entitled, and\n(ii) refunds which are made ex gratia , Government being under no legal obligation to make them.\nNote 1. - Refunds of revenues are not regarded as expenditure for purposes of grants of appropriations.\nNote 1.\nNote 2. - Remissions of revenue allowed before collection are to be treated as reduction of demands and not as refunds.\nNote 2.\n337.\n338.\n339.\nSection III\nSection III\nGrants-In-Aid, Contributions, Etc.\nGrants-In-Aid, Contributions, Etc.\nGrants to Public Bodies Institution, Etc.\nGrants to Public Bodies Institution, Etc.\n340.\nNote. - For procedure regarding disbursement of grants-in-aid, contributions, scholarships, etc., at the treasury, See Rules 429-433 of the Bihar Treasury Code.\nNote.\n341.\nNote. - This order is applies both to non-official institutions and to semiofficial ones, such as public clubs, etc.\nNote.\n342.\n343.\n(i) that the grant will be spent upon the object within a reasonable time, if no time-limit has been fixed by the sanctioning authority; and\n(ii) that any portion of the amount which is not ultimately required for expenditure upon that object should be duly surrendered to Government.\nExpenditure From Discretionary Grants\nExpenditure From Discretionary Grants\n344.\nNote. - The general orders in respect of expenditure from discretionary grants will be found in Rules 435-441 of the Bihar Treasury Code .\nNote.\nOther Grants\nOther Grants\n345.\nSection IV\nSection IV\nCompensation to Civil Officers for Loss of Property\nCompensation to Civil Officers for Loss of Property\n346.\nChapter 11\nRupee debt",
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