Para 8.6 — CAM
Original Rule Text
8.6 PROCEDURE FOR RECOVERY OF COST OF WORK DONE IN THE C.PWD./OTHER DEPARTMENTS FUNCTIONING ON THE PUBLIC WORKS PATTERN ON BEHALF OF OTHER GOVERNMENTS/ DEPARTMENTS
8.6.1. The expenditure incurred by the Divisional Officers on behalf of other Civil Ministries/Departments for which provision has not been made under the Grants of CPWD will be booked directly under the final head, in the Grant of the Ministry/Department concerned, in terms of the procedure mentioned in para 8.5. The expenditure incurred on behalf of non-civil Ministries/other Governments will be booked under the Suspense head "8658-Suspense Accounts-107-Cash Settlement Suspense Account.
8.6.2. The Divisional Officer will send the vouchers supporting the concerned charge of work to his Pay and Accounts Officer, in the normal manner as in respect of other works expenditure. The vouchers will be subject to post check in the prescribed manner, in the concerned PAO.
8.6.3. The claim for reimbursement of monthly expenditure will be made simultaneously by the Division against the concerned Pay and Accounts Officer of the non-civil Ministry/Department or AG of the State, as the case may be. The Claim will be duly supported with an attested copy of the Schedule of Works Expenditure (without any supporting vouchers) in Form CPWA- 64. On its basis, the Pay and Accounts Officer/AG concerned will settle the claim within one week of receipt of the claim in accordance with the instructions contained in Para 8.3.3 (d)
(i) above.
What This Means
This paragraph covers the procedure for recovering the cost of work done by CPWD (Central Public Works Department) and other departments operating on the Public Works pattern on behalf of other governments or departments. When CPWD executes works for other Civil Ministries under the same Demand for Grants, the expenditure is booked directly under the final head of the client Ministry. However, when CPWD works for non-civil departments (Railways, Defence, States) or for organizations outside its own DG, the expenditure is initially booked under deposit/suspense heads and then recovered through inter-departmental claims and cash settlement.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1CPWD works for other Civil Ministries: expenditure booked directly under the client's head
- 2CPWD works for non-civil departments: initially booked under deposit/suspense heads
- 3Cost recovery through inter-departmental claims and cash settlement
- 4Applies to CPWD and other departments on Public Works pattern
- 5Ensures clear financial accountability for cross-department public works
Practical Example
CPWD constructs an office building for the Ministry of Textiles. Since both are civil ministries, the expenditure is booked directly under the Ministry of Textiles' Demand for Grants. But when CPWD constructs a building for the Indian Railways, the expenditure is initially booked under a deposit head. CPWD then raises an outward claim on the Railways, and upon settlement, the expenditure is transferred to the Railways' accounts.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why is the accounting treatment different for civil vs. non-civil departments?▼
How does CPWD claim reimbursement for work done for a State Government?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.