Assam Financial Rules

Definitions part b (Chapter 2)

1.

Direction Office.

The term indicates the office of an administrative officer
who has one or more Public Works. Divisional Officers working under his orders
and is not himself entrusted with the execution of works or with the receipt and
disbursement of public money, e. g., a Chief or a Superintending Engineer, or a
Superintendent of Works: but, if such an officer is also entrusted at any time with
the receipt and disbursement of public money, he is treated as a Divisional
Officer even though some part of his emoluments may be treated as Direction
charges.

2.

Direct receipts.

These receipts, as distinguished from Indirect Receipts relate to items of revenue receipts which are realised in connection
with a work or project either by officers of the Public Works Department or other
departments and are directly brought to account as appertaining to the work or
project.

3.

Final payment means the last payment on a running account made to a
contractor on the completion or determination of his contract and in full
settlement of the account.

4.

Government or Provincial Government means the Governor aided and
advised by the Council of Ministers in the exercise of his functions, except in so
far as he is by or under the Government of India Act, 1935, required to act in his
discretion or to exercise his individual judgment.

5.

Indirect Charges and Indirect Outlay.

These expressions are applied to
those charges and capital outlay, respectively, which pertain, or are incidental to
a work, project, workshop job or manufacture job, but which are not incurred
directly and solely in connection therewith and thus cannot be directly taken into
such detailed accounts of it as are incorporated in the regular accounts of the
expenditure of the Public Works Department.

6.

Indirect receipt.

Receipts which pertain, or are incidental to a scheme or
work, but cannot be directly taken into such detailed accounts of it as are
incorporated in the regular accounts of the receipts of the Public Works
Department.

7.

Intermediate payment is a term applied to a disbursement of any kind
on a running account, not being the final payment.

8.

Issue rate.

This term denotes the cost per unit fixed, in respect of an
article borne on the stocks of the Public Works Department at a valuation, for the
purpose of calculating the amount creditable to the sub-head concerned (i. e., the
sub-head under which the article is classified) of the stock accounts by charge to
the account of service concerned, when any quantity of that article is issued from
stock. This does not take into account the storage charges

9.

Labour.

When a separate material account is kept for one or more subheads of an estimate and the term “labour” is used in connection with such an
account, it denotes all charges pertaining to each of those subheads, other than (I)
the cost of materials issued direct, and {II) carriage and incidental charges in
connection with the materials.

10.

Liabilities.

When used in respect of works, this term includes all anticipated
charges which are final charges, but have not been paid, regardless of whether or
not they have fallen due for payment, or having fallen due have or have not been
placed to the credit of persons concerned.