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This is the 5th video on the topic of Central Public Works Department Code a part of Public Works Accounts (Theory) of PIPFA (Public Sector) Course. In this video we discuss about the 3nd section of Public Works Department Code Duties and functions of officers of Public Works Department. In this video we discuss who is the Superintending Engineer, what is its role towards public works, budgeting, estimation of works , oversight on progress of expenditure of grant from Government of Pakistan, What is role of Audit Officer, Who assist to Superintending Engineer in finance and accounts matters. Irrigation revenue function of Superintending Engineer. This video is free study lecture notes on Public Works Theory. Explaining with new amendment and limits of original works and special repairs. The contents is derived from the combined set of Central Public Works Code edition 2003 and reference of Revised Pakistan Public Works Department Code revised edition 1982.