All works taken up by Building and Housing Department are executed as per laid down procedures and provisions contained in Sikkim Public Works Codes and Manual. For execution of works field officers scrupulously follow PWD Code and Manual, Accounts Code, Specifications. The direction given in the codes are broadly based on the accepted accounting procedure and forms prescribed by the Controller and Auditor General.

Building and Housing Department having its head quarter at Gangtok is one of the department of the Government which looks after construction and maintenance of Residential and Non-Residential Government building. In-order to ensure timely and effective completion of building works, the Department has evolved as specific set up in which following wings/ sections viz. Civil, Architectural, and Electrical wings work together. The control of the operations of these wing vests in "Government of Sikkim" and at Government level this control is exercised by Minister, Building and Housing Department assisted by P.C.E.-cum- Secretary, Building and Housing Department.