BUDGETING
SYSTEM IN CPWD
Budgeted
Works
CPWD
receives budget from 2 different Demands for Grants of the Ministry of
UD&PA.
Demand No.82: UD: Part of this Demand contains the
budget heads of 4216-UD (Plan) and 2216-Maintenance. The budget available under this grant is for
the construction and maintenance of Government residential accommodation.
Demand No. 83: Public Works: This demand includes the budget
heads for the construction and maintenance of all Government non-residential
buildings, budget for purchase of materials for ‘Stock’ and budget for
Miscellaneous Public Works Advances. The heads of account which are included in
this demand for grants of Ministry of UD&PA is
included are given at the end.
Deposit and CSS Account Works
Besides the works for which budget is provided for by the
Central Government, CPWD also undertakes execution of works on Deposit basis
and on CSS account basis. In the former are the works pertaining to autonomous
bodies, educational institutions like IITs, Universities
etc. where the client department deposits whole or part of the sanctioned
amount with CPWD which is taken in our books and then expenditure is booked on
the project of the client from the money deposited. It may, however, be
clarified that the money deposited by the client is deposited by CPWD in the
consolidated fund of
In respect of CSS account this system is now followed only
for the works pertaining to the Cabinet Secretariat and the Ministry of Defence. In this the expenditure on the project is booked
by CPWD first in suspense account and then the bill is raised on the client in
prescribed format against which payments are made by the client and the
suspense account is cleared. LOC for this is also given by CCA against
assurances given by the clients as to how much expenditure can be booked by the
divisions against their works.
From the trends that the department has been observing it
is seen that more and more clients of CPWD are those who are not bound to get
their works executed from the department but prefer to get it done because of
the expertise, reliability and transparent nature of our working.
The detailed procedure for
preparation of budget, allocation, re-appropriation etc. is given in detail in
Chapter 50-56 of CPWD Manual Vol.-II.
Utilization of Funds
CPWD’s
budget includes the budgets of
various other Ministries and the success of utilizing fully the available funds
depends upon the close interaction that takes place between the various
Ministries, Ministry of UD and CPWD. The
detailed procedure for inclusion of New Works of other Ministries in CPWD
budget is given in page 483 of CPWD Manual Vol.-II.
The budget allocation for various heads
of accounts are received by DG (W) and it is distributed to various ADGs in the regions.
ADG’s in turn distribute the allocation to
Chief Engineers in their region. Chief
Engineer then distributes it to the Superintending Engineers and Superintending
Engineer (E) in the Zone.
Superintending Engineers and SE (E) in turn distribute them
to the Executive Engineers in their Circles.
Letter of Credit
In the PWD system of accounting,
Division is the basic accounting unit and the Executive Engineer is the only
Engineering Officer in CPWD to whom the cheque
drawing power has been given. The
authority to issue cheques is derived by him by the
Letter of Credit (LOC) issued in favour of his
Division by the Chief Controller of Accounts attached to the Ministry of
UD&PA.
A Division derives its funds in
the following channels:
·
Budget allotment under different
heads of account incorporated in the Demands for Grants of Ministry of
UD&PA from which relevant portion has been allotted to it by the
Superintending Engineer.
·
Deposits for various Deposit works
received by the Division.
·
Authorization to PAO, Ministry of
UD&PA by various other Ministries for charging the expenditure to the Heads
of Account operated by the respective Ministries.
·
Cash Settlement Suspense Account
operated by some of the Ministries.
The issue of LOC is centralized in the office of the Chief
Controller of Accounts in
1.
Click
here to see budget utilization of Ministry of UD for previous years
2.
Click here to see Maintenance
budget