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         Construction Accounts


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Construction Accounts

  1. Check one detailed estimate thoroughly with reference to:
    • Incidence and allocation               
    • Basis of rates
    • Quantities
    • D&G charges (establishment and other than establishment)
    • Under establishment, see distribution of posts (Gazetted and Non-gazetted). What are the current D&G charges?
  2. See one works tender (Open/Limited) from framing of NIT up to finalization. Make a chronological chart of the various stages. Try to find out reasons for delays at various stages:
    • Draw a flow chart of the various stages
    • Study the pattern of time taken at each stage.
  3. See one case of 2- packet system from framing of NIT to finalization; make notes.
  4. Study of bills- (2 cases—one running bill and one final bill)
    • Preparation of bill from MB
    • Check of bills by SO (WA) with reference to MB
    • Internal check in Accounts office
    • Preparation of CO7 etc.
    • Internal check of PV bills – one case.
  5. Budget for Demand No.16. How is it made? What is the role of Accounts office? Get the figures for the current year. 
    • How it is processed?
  6. One case of Re-appropriation of funds. 
    • What are the powers for re-appropriation?
    • Procedure for re-appropriation of funds.
  7. Works register—any one work ----How the WR is posted from Day-book? Completion Report. Make notes of one case.
  8. Visit to a site for your own appreciation.
  9. Material at site account.
    • What is it?
    • How is it reversed?
    • Its applications.
  10. Any reviews conducted by accounts office.
  11. Level of computerization. What all items have been computerized.
  12. Survey for new construction. What all items are taken into account?
    • By the executives.
    • By Accounts.
    • How do surveys & new Construction Works get included in the Pink Book?


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