Various Bill Forms Used in PWD for Accounting
Bills:
A bill is a detailed account of a claim for work done or supplies made. It includes quantities, rates, and the amount due, payment to the contractor is prepared from the abstract in the measurement book.
The various standard forms of bills used for payment according to the nature of the works are given below. Usually, white forms are used for running bills, and yellow forms are used for final bills.
Form 24 First and final bill:
This form is used for payment to the contractor for works and suppliers when a single payment is to be madeBill Forms Used in PWD.
Form 27 White Running Account Bill C:
This form is used for making on account of payments for measured works or supplies. It is not to be used if an advance is outstanding against the contractor.
Form 27 Yellow – Final Bill C:
The final payment when no advance is outstanding and when intermediate payments have been made, is made on this form.
Form 25 White Running Account Bill A:
This form is used for advance payment without any measurement, for works only, and not for supply.
Form 26 White Running Account Bill B:
This form is used for secured advance payment for works only. This form is also used for running payments partly for secured advance, partly for advance, and partly for measured works.
Form 26 Yellow – Final Bill B:
This form is used for payment of the final bill if the recovery of secured advance payment is already made, and is to be adjusted. If the advances are recovered previously then the final bill is prepared on Final Bill Ci.e. Form 27 yellow Bill Forms Used in PWD.
Form 27-A Running Account Bill D:
This form is used for making on-account payments to contractors on lump sum contracts.
Form 27-B Final Bill:
This form is used for making final payments to contractors on lump sum contracts Bill Forms Used in PWD.
Vouchers :
A voucher is a legal receipt for proof of payment made. In case of public concerns, no payments are made without submitting the vouchers in proper form. The voucher should contain a brief description of the work or item Bill Forms Used in PWD.
The bill after payment becomes a voucher and is kept on record as legal proof of payment. Form 28 Hand Receipt is the most general type of voucher. Usually, purchases of petty items having low cost are made on hand receipts.
Cash Book: Form 1
It is the most important account record of the Division. All cash transactions taking place day to day are entered strictly in order of occurrence.
The pages of the cash book are machine-numbered. Each page is divided Receipt side on the left hand and the Payment side on the right hand.
After the cash book is closed and physical counting of cash is done by the Divisional officer a cash balance report is made.
A certificate of the count of cash is recorded by him in the cash book showing details of the closing balance under
- Temporary Advances
- Imprest
- Cash in chest etc.
Temporary Advance:
It is the amount that is advanced by the Disbursing officer to a Sub-ordinate officer to enable him to make specific payments Bill Forms Used in PWD.
The maximum amount of the temporary advance depends upon the security of the Sub-ordinate officer, usually up to Rs.2500/-.
The difference between imprest and the temporary advance is imprest is the standing advance granted without bills while temporary advance is granted only on passed bills.
The accounts of both i.e. imprest and temporary advance are kept in Imprest Cash Account – Form 2.
Imprest is recouped while temporary advance is never recouped Bill Forms Used in PWD.
Imprest account is rendered monthly or earlier if recoupment of the sum is desired. But the accounting of temporary advance is rendered along with paid vouchers as soon as paid.
What is Nominal Muster Roll Form 21
In the case of works for a public body, a record has to be maintained for the labor employed on each day. This is achieved by maintaining the muster roll. On the strength of the presence mentioned in the muster roll, payment is made to the labourers.
e Tender CPWD | Step by Step Guide
government organizations like the Central Public Works Department (CPWD) in India have transitioned to e-tender processes to streamline procurement and enhance transparency. For contractors and businesses seeking opportunities to work with CPWD, understanding the e-tender process is crucial.