Section 41 in The Rajasthan Municipalities Accounts Rules, 1963
41.
When any change in water connection is made or it is temporary or permanently closed on the written request of the consumer, necessary entries shall be made in the House Connection Register (form 17) and the charges suitably amended in the Demand and Collection Register (form 2).Chapter-V Public WorksDuties of the Municipal Executive Officer and EngineerNote. - The collection on behalf of the Board of taxes and of all other payments on account of public works is the duty of Executive Officer. It is also his duty subject to rules to pay all bills which may be met from the Municipal Fund and to compile all balance sheet and statements of expenditure which may be required by the Board or under the rules in force. It is the duty of the Engineer to supply the Executive Officer with such information as will enable that officer to make correct demands and payments but it is the duty of the Executive Officer actually to make the demands and payments and to account for them.The connection of the Engineer with money and account is restricted to his estimate, his permanent advance for contingencies and such figures as may be required of him for statistical purposes. He will of course be required to distribute the pay of his establishment and to perform similar duties which properly belong to the Executive Officer. He cannot, however, collect taxes nor should any money ever he received by him on behalf of the Board. He cannot sign cheques on the Municipal Board Fund and is not authorised to pay any bills except from the permanent advance. He has nothing to do with the accounts of public works expenditure beyond what is necessary for statistical purposes, or the budget estimate. When work is to be undertaken, the Engineer should draw up estimate and send it to the Executive Officer who should report whether there is a budget allotment covering the charges. The estimates can then be sanctioned by the Board or the authority empowered on this behalf and work carried out by the Engineer. When a contractor's work is finished, he should submit a bill to the Engineer who will certify on the bill that the work has been duly completed according to the terms of the contract and the measurements entered in the bill are correct. He will then send it to the Executive Officer from which time he ceases to have any connection with the transaction. The contractor will obtain a payment from the Executive Officer who will bring to account and take a receipt from the payee in support of charge. If the work is done otherwise than by contract the Engineer must prepare bills in details for payment by the Executive Officer, and vouch for their accuracy in the same manner as if he were dealing with a contractor.From the financial and other points of view public works is one of the most important branches in municipal administration. The value and importance of proper account keeping in public works branch cannot, therefore, be over rated and demands special attention by the Board and its Executive Officer. Unless the accounts are kept by competent person, the abuse and irregularity which are an unfortunate feature of these accounts, will be further argumented.
