PWD Works Payment Form-II dt 12.05.1993
OFFICE MEMORANDUM
Subject: PWD Works Payment
I am directed to refer to this department’s letter No.B-I-27(259)/90, dated 9th December, 1990 on the subject cited above, and to state that the instructions issued thereunder, opposing checks on the drawing officers of the Public Works Department for ensuring the observance of their respective budgetary allocations in accordance with the provisions of rules, did not imply any departure from observance of such requirements own to the lowest unit of budgetary appropriation placed at their disposals for the execution of each scheme/work.
2. It has, however, been observed that this essential requirement is being violated by certain drawing officers in that they unauthorized utilize/transfer funds from one scheme/work to another executed by them. Incurrence of expenditure in excess of allocation for a budgetary unit, duly approved by the legislature, is violation of financial discipline, and constitutes a serious irregularity. In this regard, attention is invited to note below Rule 2.14(e) of Departmental Financial rules, and Rule 2.28(a)ibid, which strictly prohibit such practice.
3. It is, therefore, reiterated in consultation with the Director of Accounts (Works) Lahore that the drawing Office of the Public Works Department invariably abide by the existing provision of Rules, thereby ensuring that the utilization of funds is strictly done in accordance with the budgetary allocations for a particular scheme/work. Re-allocation of funds can only be allowed by re-appropriation under the authorization of competent authority and with the approval of the Finance Department.
4. It has further been decided to partially modify Form-II annexed to FD’s letter referred to above, so that it could depict a more elaborate picture regarding the name of the work/scheme and the budgetary allocations assigned thereto for a particular financial year, besides showing the break-up of total charge related to amount of each cheque issued to execute a particular work/scheme within the given budgetary allocation during the financial year.
