Chapter 5 — CAM

COMPILATION, CONSOLIDATION OF ACCOUNTS, AND THE PREPARATION OF 'LEDGER' AND SUMMARY OF BALANCES 5.1 PREPARATION OF ACCOUNTS

i. The execution of major/minor/ repair/ original works should be executed as per provision contained in Chapter 5 of GFR-2017 and in accordance with financial powers delegated to Head of Department/Head of Office etc. concurrence of IFD and approval of Secretary is required beyond the power delegated to Head of Department for execution of Major/Minor/Repair works etc. ii. The expenditure for major/minor/repair/original works etc. should be booked in accordance with amendment to Rule 8 of DFPR issued by MoF, DoE vide their notification dated16.12.2022. iii. Name of PAO & DDO should be clearly mentioned in the sanction order proposed to be issued for Letter of Authorization (LoA) in favour of CPWD along with correct object head of account to avoid any adverse comments of audit on misclassification of expenditure at later stage. iv. In case the work is executed other than CPWD. the work order/contract indicating payment terms and other terms and conditions of contract issued to the agency should be provided with bill. Final payment should be made on the basis of the certificate that the work has been executed as per specifications laid down in Contract/Agreement/work order. (Rule 139

(vii) GFR,2017).