The following are the important code books for Departmental Examinations and for your regular day to day life in execution of regular works.


This Code is intended to define the scope of the administrative and executive functions of the officers of the Irrigation, Drainage, Roads and Buildings, Public Health & Panchayat Raj Engineering Departments.

It does not deal with questions of pension or leave, nor with the detailed procedure to be followed in connection with the Public Works Department Accounts.

The Rules contained in the Fundamental Rules and Subsidiary Rules thereto, and the Pension Rules (including Wound and Injury Pension Rules in the Civil Service Regulations) are applicable to the Public Works Department.

Rules in the A.P. Financial and Accounts Code, relating to classes of transactions which occur in the Public Works Department as well as in Civil Departments are binding upon the Public Works Department except in so far as they may be overridden by express provisions in this Code or in the A.P. Public Works Accounts Code.

The detailed procedure to be adopted in accounting of transactions authorised by this Code is laid down in the A.P. Public Works Accounts Code.





The Andhra Pradesh Accounts Code comprises the Comptroller and Auditor General’s Rules issued in the new Account Code together with ‘Local Rulings’ relating to local variations in accounts procedure. The Comptroller and Auditor General’s Account Code is divided into four volumes, viz., :-

Volume – I – General Principles and Methods of Accounts,

Volume – II – Treasury Accounts,

Volume – III – Departmental Accounts, and

Volume – IV – Accounts kept in Accounts Offices.

Volume IV of Comptroller and Auditor General’s Account Code is not included in the Andhra Pradesh Account Code, as it contains only instructions regarding the maintenance of Accounts in Accounts Offices. The Andhra Pradesh Account Code is, therefore issued in three Volumes, which correspond to the first three of the Comptroller and Auditor General’s Account Code.






The rules contained in this Code describe primarily the procedure relating to the initial and compiled accounts of officers of the Public Works Department, including the Roads and Buildings Department, the Public Health Engineering Department and the Panchayati Raj Engineering Department.

They are supplementary to the general rules in Volume-I of the Andhra Pradesh Financial and Account Code, which are applicable to that department unless there be something repugnant in the subject or context or except to the extent that they are modified by the rules in this Code.





Hand book on Financial Accountability for Chief Controlling Officers, Sub Ordinate Controlling Officers and Drawing & Disbursing Officers. (Part-I & Part -II)


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