CONTENTS - Central Public Works Department

SECTION 10
(2) There are two forms of Registers of Works (CPWA 40 and 41) corresponding respectively to the
two forms of Works Abstracts (CPWA 33 and 34 that are used in the Sub-Division) for Major and
Minor Works. The detailed Form CPWA 40 should be used for Major Works estimates, and the
simpler Form CPWA 41 for Minor Works estimates. In respect of petty works, no record is
necessary beyond the petty works requisition and Account Form CPWA 32, which is selfexplanatory.
But if desired, expenditure on these works may be recorded in Register of Works for
Minor Works Estimates in Form CPWA 41.
(3) Generally in cases of Major Works, the account of expenditure incurred is maintained in detailed
Form CPWA 40 of the Register of Works. In case the Superintending Engineer or other sanctioning
authority so desires, the accounts of Minor Works may also be kept by sub-heads in detailed
Form CPWA 40. The Superintending Engineer is empowered to dispense with maintenance of
accounts in the Register of Works by Sub-heads in respect of any work if he considers that the
circumstances render such accounts useless or impossible to maintain. In such cases, a copy of
such orders should also be forwarded to the Accounts Officer.
(4) The Registers of Works are posted monthly from Works Abstracts. Separate folio or set of folios
in Form CPWA 40 Register should be assigned to each Major Works estimate. Entries relating to
Minor Works estimates can be made on a single page in Form CPWA 41 Register.
(5) The Work Abstracts are required to be maintained in Sub-Divisional Office in a single sheet on
each work. These should be sent regularly every month to the Divisional Office for compilation of
the monthly accounts.
(6) Before submission of the monthly account, the Registers of Works should be completed, reviewed
by the Executive Engineer and date initialed by him in token of his having examined the entries
and found to be correct.
10.4 Materials Account
In the Central PWD materials are purchased for maintaining stocks for requirements of various original
and maintenance works, and can be of following two types:
(1) Materials issued to contractors for use on the work in respect of completed items of work for both
labour and materials for which they have quoted.
(2) Materials issued direct to works when the work is done departmentally or by contractors whose
agreements are for labour work only.
10.4.1 Materials issued to contractor
(1) In the cases of issue of materials to contractors in respect of complete items of work, the materials
are issued to the contractor as stipulated in the agreement at a fixed issue rate as indicated therein.
These rates should include storage and other charges where these are issued from stock. The
materials, other than those stipulated in the agreement, should not be issued in such cases without
the express authority of the Superintending Engineer, who should specify in each case the “Issue
Rate” to be charged for the materials inclusive of delivery at the place where these are stored.
(2) This restriction may, however, be waived in respect of petty issues (at full issue rates) from the
existing stocks not exceeding Rs. 5,000/- in any month for any one contract.
10.4.2 Issue to work
(1) In case of materials issued direct to works, its detailed account should be kept in Form CPWA 35,
i.e. Material at Site Account. Only principal items of materials, i.e. those items, the estimated cost
of which exceeds Rs. 10,000/- each, need to be detailed in this account.
(2) Both quantities and values of such items should be shown, except in respect of carriage and
incidental charges for which only values should be shown.
(3) All the minor items may be lumped together under the heading “petty items” for which only values
should be shown.
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