Section 26 in The Punjab Town Improvement Trust Rules, 1939
26.
The connection of the engineer with money and accounts is restricted to his estimates, his permanent advance for contingencies, if any, 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 an Executive Officer. He cannot, however, collect money, nor should any money ever be received him on behalf of the Trust. He cannot sign cheques on the Trust fund, and he is not authorized to pay any bills except from his permanent advance. He has nothing to do with the accounts of Trust's works expenditure beyond what is necessary for statistical purposes or the budget estimates. Estimates of the work will be made at the request of the chairman and will be aid before the Trust for approval. They will then be entered in Part I, of the register, form No. 38. When work is to be undertaken, the engineer will ask for an allotment. His request (if the chairman orders) will go before the Trust. If money is allotted the Trust resolution will go to the accountant who will note the allotment in the allotment register, part II of form No. 38, and return to the engineer, who will call for tenders. After the tender has been accepted and entered in part II, of form No. 38, the contract will be placed and the work carried out. The engineer will certify on the bill that the work has been duly completed according to the terms of the contract and that the measurements and other calculations entered in the bill are correct. He will be hand it back to the contractor, from which time he ceases to have any connection with the transaction. The contractor will obtain payment from the accountant, who will bring it to account in the usual manner and take a receipt from the payee in support of the charge. If the work is done otherwise than by contract the engineer must prepare bills in details for payment by the accountant and vouch for their accuracy in the same manner as if he were dealing with a contractor. The value and importance of proper account keeping of the Trust's Works branch cannot be overrated and deserve special attention by the Trust and its chairman.Registers of work
