CONTENTS - Central Public Works Department

SECTION 10
(4) The undisposed balances should be physically verified at least once a year and the result of the
verification recorded in the “Remarks Column”.
(5) This register (even for “Nil” transactions) should be submitted by the Assistant Engineer regularly
each month along with the monthly accounts for scrutiny in the Divisional Office. In cases where
the Junior Engineers are stationed at places other than the headquarters of the Sub-Divisions,
separate registers should be furnished by them every month to the Sub-Divisional Office for
incorporating in the Register maintained in the Sub-Division before its submission to the Divisional
Office. After the transactions have been checked by the Divisional Accountant, the Register should
be laid before the Executive Engineer for monthly review. The fact of such review should be
placed on record in all cases preferably in Form CPWA 96 (memo of review).
(6) In no case dismantled materials should be collected on the road berms. If for any reason, it is not
found possible to comply with these instructions in any particular case, the written approval of the
Superintending Engineer and local authority, if any, should be obtained.
(7) The “Empties”, i.e. empty drums, tins, bags, and other containers should also be included and
accounted for in the Register of Dismantled Materials.
10.7.2 Dismantled materials arising out of dismantlement through contract
(1) In case a building or structure is dismantled through contract, a stipulation/provision in the schedule
of work can be made in the NIT/contract that the contractor has to take away the dismantled
materials within specified time, and for which he should give credit to the Department at his tendered
and accepted rates.
(2) There may be cases where the intrinsic value of the dismantled materials may be more than the
cost of dismantlement of the building/structure. In that event, sufficient safeguard should be taken
through suitable stipulation/provision in the NIT/contract whereby the contractor deposits the cost
of dismantled materials in full with the Department before he is allowed to take up the dismantling
work. The cost of dismantling shall be paid to him after he completes the dismantling work.
(3) The contract shall also have the usual provision for security deposit/performance guarantee to
ensure that the contractor completes the dismantling work, and that he does not just walk away
with the costly dismantled materials.
(4) In case where dismantlement is part of construction contract, lump sum stipulation can be made
for dismantling and removing the dismantled material, recovery of which can be made as early as
possible preferably in first three running bills.
10.7.3 Dismantled materials arising out of maintenance works
(1) Relevant para of Maintenance Manual may be referred to for disposal of dismantled materials
arising out of maintenance works done through contracts.
(2) In case of dismantled materials of negligible salvage value arising out of departmental maintenance
of works, such as electrical lamps and tubes, A.C. sheet ridges, PVC flooring, etc., may not to be
taken in the dismantled materials account, and they shall be disposed of as deemed fit. The Junior
Engineer/Assistant Engineer/Executive Engineer shall exercise a check on the quantum of
materials dismantled from their normal consumption pattern.
(3) For other dismantled materials having salvage value arising out of such works, these should be accounted
for in the Register of Dismantled Materials, and disposed of, or re-used as the case may be.
10.8 Losses of Government assets
10.8.1 Reporting of losses
(1) All losses of assets in cash or properties should be reported to higher authorities and Audit Officer/
Accounts Officer as soon as these come to the notice of an Officer, and action taken to investigate
into it, and apportion the responsibility for the lapses and losses. This includes losses due to
shortage and damages discovered during physical verification of stores.
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