Works register is a subsidiary register maintained in the expenditure section to record the expenditure in respect of sanctioned works. Separate pages are allotted for each work or separate register is maintained for each work depending on the quantum of work involved. Work register is a collective record of expenditure designed for effecting control over expenditure on work with reference to estimates by facilitating comparison between the expenditure incurred on each work and the detailed provision made in the estimate of work.
Works register is a collective record of expenditure designed to record the following information at each page.
- Name of the work.
- Authority or Sanction number and Date.
- Amount sanctioned.
- Allocation.
- Budget allotment for the year.
- Date of commencement of work.
- Date of completion of work.
- Controlling officer.
- Remarks if any.
This register is maintained allocation wise. When the bills are received in account office, the internal check section checks them and they are passed for payment. The allocation statements which are prepared duly endorsing CO7 numbers are the authority for posting in this register. When any correction/ disallowance is made in the bill during the course of internal check, the same will be advised to the executive concerned.
After the posting for the month is over, the total will be struck to show the total expenditure booked for the month (This will be compared with budget proportion) total for the financial year (This will be compared with budget grant) and the total expenditure up to the date from the beginning of the work (This total will be compared with the estimated cost of the work)
Similar registers are maintained by the executives. In this register the postings are made with reference to the bills and vouchers sent to accounts office for arranging payment. After the accounts for the month are closed, reconciliation between these two sets is done and differences if any are sorted out. At present double set of works registers are maintained in Construction organization only.
In respect of open line works only one set of works register is maintained by the executive. In the accounts office only day book and voucher file is maintained.
After the months accounts are closed, control statements are prepared by the Accounts Office showing the work wise expenditure booked during the month, to end of the month and to end of the month from the commencement of the work. This statement is sent to the concerned executive to enable them to review the expenditure on each work and whether any additional funds are required to be obtained at the appropriate budgetary review stage.