Mobilization advance is the amount of money given to the contractor for establishment purpose. Establishment charges may consist of the following work to be done on site under construction. approach roads, site office, godown for storage of building material, water tank, electric connection and other facilities which ensure the safety on projects and smooth working.

A small amount given in advance to the engineer in charge in case of emergency needs is called as “Petty Advance”.

The payment which may grant by the engineer with the reduce rate when contractor completes an item or work not as per the specifications, drawings given in contracts terms and conditions is called as “Reduced Rate Payment”.

Some amount is to be hold from the security deposit of contractor by the Engineer-in-charge, when there is any claim for the payment arises out of or under the contract against the contactor is called as “Retention Money”. Retention money has no relation with the maintenance period or defect liability period and it can be released after completion of work.

A single payment made for a small job or small work on its completion is called as “first and final payment”.

In running account payment after completion of work final payment done on measuring competed work is called as final payment.

An advance payment made to the contractor on the basis of the security of materials brought by the contractor to the site of work under constructions called as Secured Advance.

The amount of secured advance should not be more than 75% of the cost of materials brought by the contractor to the site.
For Lime, surkhi, sand, kankar, etc are considered as perishable materials hence no advance is permissible for these materials.
Detailed amount of advance is kept in form 26-A and is attached to R/A bill.

The payment made on a running account to a contractor for work done but not measured is called as advance payment.

i. In case of large project, the contractor has to invest the large amount for a longer duration and this is not suitable or possible to the contractor. Progress of project work may affect due to lack of funds with the contractor. In such case, the interim payment is made to the contractor so as to continue the progress of project without any break.
ii. Amount of money is required by contractor against the material purchased by him.
iii. The interim payments also indicate the approximate value of work done by contractor.
iv. The engineer in charge measured all the work done by him and payment is made after the necessary deductions like recovery of dues, security deposits and advance if any.

Interim payment is an amount or money disbursed to contractor on running account payment, advance payment, secured Advance payment, mobilization advance etc.

PWD form no 47 is used for making interim payment the work done or supplies are duly recorded in MB and contractor is paid from time to time in such way that during progress of work he receives an amount which compounds to the extent of work done by him.

All the transactions relating to the actual receipt and payment of cash are recorded in the cash book.

The counter foil and indent are filled by intending officer and along with invoice, it is sent to issuing officer. The issuing officer issues the material available in stores and then fills the invoice as actual goods issued. He then returns the invoice to intending officer who signs and returns the same to issuing officer as a token of acknowledgement of the receipt of goods.

Materials from the stock are issued on demand in a proper form no.7 is termed as Indent which is prepared by Sub- Divisional Officer or Assistant Engineer. Indent form is in triplicate consist of counter foil, indent and invoice; and is kept in a book serially numbered. It used to procurement of material from store.

In P.W.D individual officer are given a permanent advance of Rs. 1000/- for the petty expenses to make a payment in connection with government work. From this amount they can pay transport charges, miscellaneous payment of materials and accounting of these works is known as imprest cash account. (Imprest cash is small amount used on daily basis form fixed account.)

Muster Roll is used for keeping a complete record of attendance, payment made, unpaid wages and work done by daily labour engaged on the execution of works. It is the basic records of payment made to daily labour. After the payment is made, the Muster Roll is kept as a Voucher. It is very important record and strictly in accordance with the rules.

Particulars	Detail of actual measurement				Contents or area
	No.	L	B	H

1) Entries are made by J.E. and certified by S.D.O or A.E.
2) All entries are recorded in ink directly in M.B.
3) No entry is allowed to be erased.
4) If any correction is required, it must be initialed by the officer who made the measurement.
5) Measurements are taken in the presence of contractor, and his signature is taken in M.B.
6) Entries should be recorded continuously and no blank pages left or turn off. Any pages left blank should be cancelled by diagonal lines and signed by authority.
7) The M.B. contains name of work, name of contractor, date of measurement, location, date of work order, and number of measurements.

1) It is very important during accounting work.
2) All the payment of all works is done based on entries done in measurement book.

It is the book in which measurement of all works and supplies are recorded in the measurement book form no.23, and payment of all works is made on the basis of measurement recorded.