Section 41(4)(vi) in The Punjab State Warehousing Corporation Regulations, 1976
(vi)Measurements, Buildings and Payments. - Measurements of the work will be done by the Sectional Officer and entered in the Measurement Book. The Sub Divisional Officer will check these to the maximum as far as possible but atleast 50 percent and in case of concealed item cent per cent check. The test check of atleast 10 per cent of the amount shall be done by the Executive Engineer himself. The rates for each item will be entered by the Sub- Divisional Officer himself in the final bill which shall be audited in the office of the Executive Engineer and then the payment will be made by the Accounts Officer. Payment of all bills shall be made by the Accounts Officer after these are passed by the Executive Engineer on proper scrutiny. The accounts of expenditure will be maintained in the office of the Executive Engineer in the same way as is being done in P.W.D. with this slight modification that the unnecessary forms and returns will be eliminated. The expenditure of the construction of godowns will be maintained sub-headwise as in P.W.D. so that at any time this could be scrutinised and checked. Similarly the payments for supply of material will be made by the Accounts Officer on the basis of bill duly passed by the Executive Engineer.