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CHAPTER XIII INITIAL RECORDS
1301. Initial Records on the Engineering Department relate to the payment of the following :
The method of preparation of initial records in all these cases is described in the following paragraphs. 1302. Muster Sheets.--The wages of labourers and work charged establishment are charged through the muster sheets on which their daily attendance and absences are marked. Since some of the labour employed may be those governed by the Minimum Wages Act, 1948, the Muster Roll form prescribed under this Act has to be followed if separate Muster Rolls are adopted. The prescribed form is available as Form No. 91 in Appendix 9 of Indian Railways Establishment Manual. 1303. Register of Wages.--Where separate Muster Rolls are used, since some of the labour employed may be governed by the Minimum Wage Act 1948, a Register of Wages as prescribed [Form E 1303] under this Act has to adopted. Alternately the combined Muster Roll and Labour Pay sheet indicated in para 1304 may be adopted as pay sheet or register of wages. Form E.1303 (Continued to........ List of forms)
1304. Muster Roll and Labour Pay Sheet.-- A combined Muster Roll and Labour Pay Sheet can also be adopted. For this purpose the following form may be used. Form E.1304 (Continued to........ List of forms) 1306. The daily attendances and absences of labourers should be recorded in the muster sheets in such a way as---
The subordinate maintaining a muster sheet should, therefore, note in words the total number of persons present on each day and give brief remarks as to the work or work on which the labour was employed each day at the bottom of the sheet. Assistant Engineers should check muster sheets as frequently as possible and record on the spot the number of men present in words and in ink, over their initials. 1307. At the end of every wage month the muster sheets should be closed, the amount of gross wages due to each labourer or work-charged employee should be worked out and the totals struck. The muster sheets so completed should be collected by the supervisor and submitted through the Assistant Engineer to the Executive Engineer with an abstract of all muster sheets submitted for checks and payment. In the office of the Executive Engineer the muster sheets should be checked under the supervision of the Divisional Accountant before they are sent to the Accounts Officer for arranging payment. 1308. Payments of muster sheets should be made and witnessed by the officer of the highest standing available on the spot. The witnessing officer should certify to the payments individually or by group, a the same time, specifying both in words and in figures, at the foot of the muster sheet, the total amount paid on each date. Assistant Engineers should witness payments of all labour under one or more subordinates each month. This should be done without warning. 1309. Unpaid amounts, should, in the case of a muster sheet for men employed on several works, be considered as relating to the most costly work in the group and subsequent payments of unpaid amounts should be debited to that work, if the accounts of the work are still open, otherwise to the same head of the capital account. 1310. Unpaid Wages.-Unpaid amounts on muster sheets will be paid on Extract Muster Sheets/Pay Orders. In all such cases a counter reference should be made by the executive officer against the corresponding entry in the Unpaid Wages list form A.1954 supplied by the Cashier. This precaution is necessary to avoid more than one payment. Unpaid amounts on muster sheets will not be posted in the Register of Works or Accounts. 1311. Muster sheets should never be prepared in duplicate. They should not ordinarily pass beyond the office of the responsible disburser. The Accounts Officer may, however, send for the paid muster sheets in connection with any accounts discrepancy or any investigation. 1312. The payment of daily labour through a contractor instead of through muster sheets and labour pay sheets in the usual way is objectionable in principle. In a case of great emergency it may sometimes be found impossible to employ labour otherwise than through a contractor. Should it be possible in such cases to determine the quantities of work done after its completion or at intervals during its progress the payment to the contractor should be on the basis of work actually excecuted. But if, as in the case of urgent repair of breaches of lines this method of payment is not practicable, it is permissible to pay the contractor on the basis of number of labourers employed day by day, his own profit or commission being included in the rates allowed. When this course is adopted, a report of the number of labourers of each class employed, day by day should be made in the following form (Form E. 1312) by the subordinate incharge of the work daily to the Assistant Engineer to enable the latter to keep a check on the expenditure and to deal with the contractor's claim when received. To avoid disputes the contractor should be asked to sign the Daily Report of Labour (sent by the subordinates) in token of their acceptance. The use of muster sheets or the measurement book is not permissible in such cases. Form No. 1312 S. No................................. ..........................................RAILWAY ENGINEERING DEPARTMENT Division............................. Office........................ DAILY REPORT OF LABOUR EMPLOYED ON.............................SECTION Sub-Division.................................................Division........................................... Name of work...................................................................................................... Daily report for.....................................................................................................
Payment to Suppliers and Contractors 1313. Record of Measurements.-Payments for all work done otherwise than by departmental labour and for all supplies are made on the basis of measurements recorded in Measurement Books (Form E. 1313 given below) in accordance with the rules contained in this Chapter.
Form E 1313 Sheet 1) COVER ......................................Railway MEASUREMENT BOOK No................................. Engineering Department....................................... Division............................................... Name ................................................................... Designation........................................................... Date of issue......................................................... Date of return...................................... ___________________________________________________________________________________ (Title page) Form E 1313 (Sheet 2) MEASUREMENT BOOK No......................................................................... Division................................................................. Issued to..................................................................................................................................................... (Name & designation) .............................................................................. on........................................................ (station) (date) Received by................................................................................................................................................ (Signature) .............................................................................. ............................................................ (Designation) (Station) ............................................................ (date) Date of first entry................................................... Date of last entry...................................................
Date received in Division office after completion of book.................................................................. Certified that this Measurement Book contains pages numbering 1-100 (both pages inclusive) which have been counted by me and are correct.
Signature............................................. Designation......................................... Date....................................................
(Sheet 4)
(Sheet 5)
1314. The measurement books should be considered as very important record. All the books belonging to a division should be numbered serially and a register of them (Form E. 1314 given below) should be maintained in the divisional office showing (1) the serial number of each book, (2) the name and designation of the person to whom issued, (3) the date of issue and (4) the date of its return, so that its eventual return to the divisional office may be watched. A similar register (Form E. 1314 given below) should also be maintained in the sub-divisional office. Books no longer in use should be withdrawn promptly even though not completely written up. The eventual return of all measurement books should be insisted on. They should be carefully preserved for ten years. To ensure this, measurement books should be carefully listed and made over to the open line authorities when the construction divisions are closed.
............ RAILWAY
REGISTER OF MEASUREMENT
BOOKS Department Division Station
1315. Recording of Measurements-On the open line organisation of the Railways the following powers can be exercised in recording measurements :-- (i) Inspectors of Works and Permanent Way Inspectors in Gr. II (Rs. 1600-2660) and Gr. I (Rs. 2000-3200) can record all measurement including ballast measurements subject to the test checks given below, but cannot record earth work sectional measurements unless they are specifically nominated by the Assistant Engineer on considerations of competency and reliability. A 10% check by the Assistant Engineer is necessary for works costing upto Rs. 25,000/-, if the value of the work exceeds the estimated cost by more than 10% and for works costing above Rs. 25,000/- a 20% check by Assistant Engineer is necessary. In the case of ballast and pitching stones measurements a 100% check on quality and the quantity by the Assistant Engineer is necessary. The Check of the Assistant Engineer in respect of earth work sectional measurements may be done at his discretion. Those Inspectors in Gr. I (Rs. 2000-3200) may finalize measurement for work upto Rs. 10,000/- even when the total value of the works exceeds the estimated value by more than 10%. (ii) Inspector of Works and Permanent Way Inspectors in Grade III (Rs. 1400-2300) when they hold independent charge, can record measurement for works costing upto Rs. 25,000/- each, subject to a test check of 20% by the Assistant Engineer. (iii) Sub-Overseers, Mistries having a diploma in Engineering and having more than three years of service and those not having a diploma in Engineering but having six years experience to be nominated by name by the Divisional Engineer can record measurements of works upto Rs. 10,000/-, subject to a test check of 20% by the Inspector of Works. (iv) Recording of Measurement of Elec. open line & construction Works. (a) Shop Supdt./ Chief Traction Foreman, in grade Rs. 2375-3500; Sr. Elec. Foreman/ Elec. Foreman/ Traction Foreman in Grade Rs. 2000-3200/- can record all measurements. A 10% check by the Asstt. Elec. Engineer/Divisional/district Elec. Engg. is necessary for the work costing upto Rs. 25,000/- each if the value of the work exceeds the estimated cost by more than 10% and for works costing above Rs. 25,000/- and 20% check by Asstt. Elec. engineer/Divisional/District Elec. engineer is necessary. (b) Asstt. Elec.Foreman/Asstt. Traction Foreman/Sr. Elec.chargeman in grade Rs.1600-2660/- can also record the measurements subject to 10% test check on the works costing upto Rs. 25,000/- and 20% check on the works costing more than 25,000/- by Asstt. Elec. Engg./ Divisional/District Elec. Engineer. (c) Elec. Chargemen/Asstt. Elec. Foreman in Gr. Rs. 1400-2300 when they hold independent charge can record measurements for works costing upto Rs. 25,000/- each subject to a test check by 20% by the Asstt. Elec. Engg./Divisional/District Elec. engineer. (d) Elec. Chargemen having a diploma in Elec. Engg. and having more than three years of service and those not having a diploma in Elec. Engg. but having six years experience nominated by name by the Divisional/District Elec. Engineer can record measurements of works upto Rs. 10,000/- subject to a test check of 20% by the Asstt. Elec. Engineer/District Elec. Engineer. 1316. On construction projects and special works, Sub-Overseer Mistries cannot record measurements. Inspector of Works and Permanent Way inspectors cannot record measurements for the supply of ballast, pitching stones and earth work. For all other works, Inspectors of Works and Permanent Way Inspectors in Grade I & II can record measurements upto a value of Rupees One lakh, subject to a 20 per cent test check by the Assistant Engineer. Measurement of ballast and pitching stones, classification of ballast and measurement for earth work will be done by the Assistant Engineer. 1316A (Applicable for contracts wherein the measurement of work by contractor is permitted): Para 1316 of Engineering Code shall not be applicable for these contracts. For such contracts, contractor shall be responsible for carrying out measurements of work executed and recording of measurements for the release of on account/final payment. In such cases, the detailed procedure for recording of measurements, provisional payment, test check and final payment shall be as follows: Contractor's Measurement Book: 1 Railway shall arrange contractor's measurement book (CMB), each having sheet No, 1A to 4A(Form E 1313), followed by 100 machine number pages (Form E 1313, sheet No, 5A). On the top of each sheet of CMB, there shall be provision for recording the name of the work, agreement number, name of contractor and CMB number. 2 CMBs shall be printed in such a way so as to keep a clear margin of 50 mm on the left side of page, Further, the left side shall have pinhole tear line at a distance of 15 mm from edge for ease of taking out sheets from these books. The binding shall be within 15mm of the margin available between edge and pinhole tear line. This shall ensure availability of minimum 35 mm clear margin to re-bind measurement books later on. Movement and upkeep of Contractor's Measurement Book: 3. Dy Chief Engineer in charge of contract (Dy CE/C) shall hand over required No. of CMBs to Assistant/Executive Engineer in-charge of contract (AEN/XEN) after taking receipt of the same on sheet No. 2A (Form E.1313) for further issuance to contractor time to time as per progress of work. 4. CMB shall be registered with unique No. in the Register of Measurement Books(Form E.1314) maintained In the office of Dy CE/C. Separate accountal of CMBs for each agreement shall be maintained in the office of Dy CE/C and AEN/XEN. 5. In case of change of 'contractor's authorized engineer', fresh approval shall be taken from Dy.CE/C before recording of measurement. 6. While issuing the CMB to contractor, AEN/XEN shall take out sheet No. 2A to 4A from the CMB, take receipt of CMB from contractor on sheet No. 3A (Form E.1313), and keep the same in safe custody. 7. Similar system as for CMB, shall be followed for issuing Field Book/Level Book (E.1317/A) to contractor for recording of levels in the field book/level book. Measurement 8. The contractor's authorized engineer shall record the measurements in CMB neatly in his own handwriting, without any use of eraser/overwriting, without use of any typing fluid or any such thing. All cuttings shall be initialed. No page shall be damaged /destroyed. No page shall be kept blank in between the measurements. 9. The Contractor shall communicate the date of measurement to AEN/XEN in sufficient advance' to witness any measurement. Witnessing of measurement by railways is not compulsory except for initial levels in case of earthwork and hidden measurements. Initial levels of earthwork and hidden measurements are to be recorded in the presence of railway officials and test checked as prescribed. 10. In oil account contract certificate, measurement shall be recorded for the items and quantities to be paid in the concerned on account contract certificate. 11. However, in every 4th on account contract certificate and final contract certificate, the recording of measurement for works executed shall include all the items and their quantity included in previous on account contract certificates, irrespective of whether to be paid or not in the current On Account Contract Certificate/Final Contract Certificate. 12. No payment shall be processed on Lump sum measurement taken by contractor's authorized engineer except for earthwork. For earthwork, every 4th bill shall be based on actual levels taken and detailed calculations carried out for the work done. 13. The contractor shall take out carefully from CMB the used pages of CMB with one extra blank page for processing the bill; staple them for submission to AEN/XEN along with bill, duly signing the measurements. The contractor shall keep a photocopy of the measurements with him for future reference. 14. At the time of submission of final bill, the contractor shall submit all the remaining CMBs (unused as well as partially used) with him along with bill to AEN/XEN. 15. The contractor shall submit required copies of invoice and on account contract certificate/ final contract certificate (similar to form E.1337 and E.1338) to the AEN/XEN duly marking them - original or copy. Original shall he used for release of payment whereas duplicate copies shall be used for record purpose in different offices. 16. In case contractor requires provisional payment of on-account bill; the contractor shall submit his invoice and provisional on account contract certificate for 75% of amount of work done (before deduction of taxes). The contractor shall write 'For Provisional payment on top of such on-account contract certificate. 17. AEN/XEN while issuing receipt of stapled sheets of CMB to contractor shall clearly record the same in sheet 4 (E.1314) of concerned CMB, kept in the office of AEN/XEN. Release of Provisional Payment 18. Senior Section Engineer / 'Junior Engineer with 5 year experience' (SSE/JE) and AEN/XEN shall sign & record a certificate on the original provisional 'on account contract certificate' as under: "Certified that the payment being made is less than the amount due for the quantities of works executed by the contractor". In case of payment of earthwork items in any contract, calculation of quantity of such items along with field book /level book must be enclosed. This shall be cross checked, as considered appropriate by SSE/JE & AEN/XEN, to ensure that no excess payment is being made. At this stage no test check of measurements by railway is required. 19. AEN/XEN shall keep a copy of contractor's invoice & provisional on account contract certificate in his office, and submit original invoice & original provisional on account contract certificate along with required number of duplicate copies, and used sheets of CMB to the Dy CE/C unit for passing the bill and release of payment. 20. The provisional on account contract certificate shall be passed by Dy CE/C and payment shall be released by associate based on above certification of SSE/JE and AEN/XEN. After release of payment, blank sheet of CMB (if any) shall be crossed by Dy CE/C before sending the measurement sheets back to AEN/XEN for carrying out required test checks. At this stage measurements shall not be crossed. 21. No provisional payment shall be allowed in final contract certificate, Further, once provisional payment has been released in any on-account contract certificate, the next on account contract certificate can be raised by contractor only when accounts of previous on account certificate (Provisional as well as remaining payment) has been finalized,
Test Check 22. Necessary test checks shall be carried out by the SSE/JE and AEN/XEN for the works done before full payment of on-account contract certificate/final contract certificate, SSE/JE and AEN/XEN shall communicate the date of test checks to contractor in advance. The contractor can accompany during test check. The contractor shall provide support staff and all required tools& plants to facilitate test check by railway officials. 23. The stipulated test checks for AEN/XEN and SSE/JE Level is tabulated as under:
Note: The check regarding levels of earthwork invariably shall be carried out in cross sections having heavy cross slopes. 24. Contractor's recorded measurement sheets shall be checked for any corrections/over writing during test check. All the corrections/over writing shall be initialed by.SSE/JE. 25. The discrepancy noted (if any) during test check of recorded measurement shall be communicated by AEN/XEN to the contractor. 26. In case of discrepancy noticed during test check, the contractor shall submit original and required copies of fresh invoice of amount corrected for discrepancy, and in case provisional payment has been released earlier, the required copies of fresh invoice of remaining amount corrected for discrepancy (if any), along with on account/final contract certificate to AEN/XEN. Full payment of On Account Contract Certificate/Final Contract Certificate 27. AEN/XEN shall submit original copy of invoice and on account contract certificate of remaining amount/ Final Contract along with required number of duplicate copies and used sheets of CMBs (all used/blank CMBs in case of final contract certificate), duly signed by SSE/JE and AEN/XEN to the Dy CE/C for passing the bill and release of payment. 28. Once the payment is released, Dy CE/C shall return back the used sheets of CMB to AEN/XEN for safe custody. duly crossing of measurements by finance officer. 29. Once all used of a particular CME is received back by AEN/XEN from Dy CE/C, the AEN/XEN shall re-bind all 100 pages of CMB along with sheet No. 1A to 4A for submission of CMB to Dy CE/C office. Dy CE/C office shall record the receipt of same in sheet No. 2A of CMB and Register of Measurement Books (Form E1314). 30. The final contract certificate shall be passed by Dy CE/C only receipt of all CMBs (used/blank) from AEN/XEN. 31. The provisions of this para 1316A shall be applicable to all the departments of Indian railways and to be executed through equivalent authorities of respective departments. ~COVER E.1313 (Sheet 1A) ------------------------------------------------------------------------------------------------ Railway . CMB No
C0NTRACTORS MEASUREMENT BOOK
Department .
Division/ConstructionUnit
Name of Work ..
Agreement No ..
Name of Agency ..
Name to whom Issued ....................
Designation .
Date of Issue ..
Date of return ..
(Title page) E.1313 (Sheet 2A) ------------------------------------------------------------------------------------------------ Railway . CMB No ..
C0NTRACTORS MEASUREMENT BOOK
Department .
Division/ConstructionUnit
Name of Work ..
Agreement No ..
Name of Agency ..
Issued to .. (Name & designation) on (Station) (date)
Received by .. (Signature)
(Designation) (Station) On .. (date) Date of first entry Date of last entry . Date received back in Division/Const.Unit } Office after completion of book }
Certified that this Measurement Book contains 100 machine numbered pages from . To ..(both pages inclusive) which have been counted by me and are correct.
Signature . Date Designation .
E.1313 (Sheet 3A) .. Railway .. CMB No
C0NTRACTORS MEASUREMENT BOOK
Name of work ..
Agreement No .
Name of Agency ..
Issued to (Contractors name) .. on (Station) (date)
Certified that this Measurement Book contains 100 machine numbered pages from to (both pages inclusive) which have been counted by me and are correct. No sheet in torn.
I understand that the measurement book is very important document and hence I shall ensure its proper upkeep and safe custody.
Received by . (Signature of contractor) . .. ............ (Name) (Station) (date)
Date of first entry . Date of last entry .
Certified that this Contractors Measurement Book pages returned by contractor have been counted by me and are correct. The details of pages received by me is as under:
E.1313 (Sheet 4A) .. Railway .. CMB No
C0NTRACTORS MEASUREMENT BOOK
Name of work ..
Agreement No .
Name of Agency ..
INDEX OF M.B
E.1313 (Sheet 5A) .. Railway .. CMB No Division/Construction Unit
C0NTRACTORS MEASUREMENT BOOK
Name of work ..
Agreement No .
Name of Agency ..
INDEX OF M.B
1317. For measurement of earth work cross-sections levels may be recorded by Inspector of Works in the field book which should be in ink or inked before test checking by the Assistant Engineer. The Assistant Engineer should exercise a check of 100 per cent in the case of levels along the centre line of alignment, and not less than 20 per cent of the remaining levels of the cross sections with the proviso that this check should invariably be carried out in cross sections having cross slopes. All the corrections in the field book must be initialed by the Assistant Engineer and no subsequent corrections should be made by any person other than the Assistant Engineer who while doing so should record the reasons for the same. The signature of the contractor or his authorised agent should be taken on every field book accepting the correctness of levels recorded therein. Plotting of the cross sections may be done on graph paper taking care that sufficiently large scale is adopted for plotting and there is not much distortion of horizontal and vertical scales adopted. After plotting the cross sections the levels should be inked and each sheet containing the cross section should be signed by the Inspector of Works, Assistant Engineer and the contractor. While plotting the cross sections, the proposed theoretical profiles of the earth work should also be plotted to ensure that the work is done to actual requirements and to avoid future claims from the contractors. For computing the quantity of earth work arithmetical calculation is to be preferred but if necessary counting of square method can also be adopted. 1317-A: The field Books/Level Books used for recording the levels should be machine numbered and these books should be maintained, accounted and kept in safe custody in the same way as Measurement Books are maintained, accounted and kept. (Authority Boards letter No. 2007/ce.1/ct/8 dated 9-5-08)---ACS NO.44 1318. In the case of bridge girders and steel fabricated structures the contractor can be permitted to submit his bill based on completion drawings. These bills may be checked in the Drawing Office and accepted for payment. No detailed measurements need be recorded in such case by the Assistant Engineer in the measurement book. 1319. All measurement except as specified in paras 1317 and 1318 should be neatly taken down on the measurement book issued for the purpose and nowhere else. For large works a separate measurement book may be set apart, or if found convenient two or more books may be set apart for different classes of works. 1320. Each set of measurements should commence with entries stating :-
(a) Full name of work as given in the estimate;
(a) Name of supplier; and should end with the dated initials of the person making the measurements. A suitable abstract should then be prepared which should collect, in the case of measurements for work done the total quantities of each distinct item of work relating to each sub-head of estimate. 1321. As all payments for work or supplies are based on the quantities recorded in the measurement books, it is incumbent on the person taking the measurements to record the quantities clearly and accurately. If the measurements are taken in connection with a running contract account on which work has been previously measured, the reference to the last set of measurement should be recorded, and if the entire job or contract has been completed, the fact should be recorded prominently and initialed by person taking the measurements. If the measurements taken are the first set of measurements on a running account, of the first and final measurements, this fact should be suitably noted against the entries in the measurement book. 1322. Instructions for the Maintenance of Measurement Books.--The pages of the book should be machine-numbered and no page should on any account be torn out, nor should any entry be erased or deffaced so as to be illegible. If mistake be made, it should be corrected by crossing out the incorrect words or figures, and rewriting the correct words or figures, and the correction thus made should be initialed. The entries must be made directly in the measurement books at the site of work. The copying of entries from another rough note book or similar record is strictly forbidden. A reliable record is the object to be aimed at, as it may have to be produced as evidence in a Court of Law. 1323. The entries in the measurement book should, if possible be made in ink, but when this is not possible, the entries should be recorded with indelible or special copying pencil so as to render it difficult to tamper with or to make unauthorised additions to or alterations in entries once made, the pencil entries should not be inked over, but left untouched. The entries in the "contents or area" column should, however, be invariably made in ink. 1324. Entries should be recorded continuously in the measurement book. No blank pages should be left nor should any page be torn out, the cancellation being attested. When any measurements are cancelled, the cancellation should be supported by the dated initials of the officer ordering the cancellation, or by a reference to his orders initialed by the officer who made the measurement. In either case, the reason for cancellation should be recorded. 1325. Each measurement book should be provided with an index which should be kept up to date. 1326. From the measurement book, all quantities should be clearly traceable into the documents on which payment are made, and a reference to the voucher in which the quantities are entered for payment, as well as the date of entry, should be given by an endorsement upon the original entries in the measurement book, No contract certificate or bill should be signed without thus crossing off the connected entry in the measurement book, and the document on which payment is made should invariably bear a reference to the number and page of the book in which the detailed measurement are recorded. 1327. Standard Measurements.-Detailed measurements may be dispensed with in the case of periodical repairs when the quantities are recorded in efficiently maintained Standard measurement books. In the case of letting out the work of whitewashing of quarters on contract the Railways can group the quarters in Division or Sub-Division Area in such a way that each group includes quarters which would individually entrail approximately the same equivalent surface area for whitewashing. The grouping should broadly be such that all the quarters in one group should be susceptible of being given to one contractor for the purpose of whitewashing. Non-standard bungalows of officers may, however, be excluded from such grouping. The standard areas of white washing to be paid for in respect of one unit of quarters in each group and approximate number of units to be whitewashed should be clearly shown in the tender documents. Payments should be made for the number of quarters actually whitewashed on the basis of such area per unit as indicated in the tender documents. 1328. Measurements based on Standard type Drawings.-Detailed measurements are not required in the case of measurements of standard type staff quarters provided there is a suitable clause in the agreement with the contractor to protect the railway legally and the Assistant Engineer certifies that the work billed for has been carried out in accordance with standard type drawings then the quantities as given in the schedule of Estimates for standard type quarters for the type concerned may be entered in measurement books for all work above floor level without actual measurements being recorded. For this purpose tenders for the construction of buildings for which type designs have been prescribed should be invited at a rate per unit of complete building. The detailed specifications and measurement of the type of building should be fully given out in tender papers. Bills for payment should be paid in terms of the number of buildings put up multiplied by the rate approved per unit building. For regulating `on account' payments a schedule of percentage payment due at various stage of construction of the building e.g. up to sill level, up to ceiling level etc. should be included in the tender documents. Where items not covered in the rate for the unit are required to be provided, they should be separately shown in the tender documents clearly bringing out what would constitute these "extras" and how they would be measured and paid for. Similar provision should also be made for any unforeseen items that may be required. 1329. This system may be extended with advantage to certain items of repair work almost invariably done in complete units, such as colour washing and oiling, varnishing or painting of doors provided that the Schedule of Estimates for standard type drawings gives the quantities for these items separately for each room, the rooms being distinguished on the drawing and in the `estimate' by separate letters and also to the painting of bridges, tank, tank staging and similar items which involves a very large number of entries, if the work has been previously done and recorded in some extant measurement book. In the latter case it should be sufficient to refer to the previous measurement and merely enter total quantities for each bridge, tank, etc. provided that the Assistant Engineer is able to certify that the quantity of work done is the same as that of the previous measurement which will have to be carefully filed under the Executive Engineers signature. 1330. Measurements for Lump-Sum Contract.-Detailed measurements are not required in the case of a work done under a lump sum contract. Final payment in such cases may be made on the certificate of the Assistant Engineer to the effect that the work has been completed according to the drawings and specifications. 1331. Approximate Measurements.-Detailed measurements may dispensed with in cases in which payments `on account' for work actually executed are made on the certificate of a responsible officer (not below the rank of Assistant Engineer) to the effect that not less than the quantity of work paid for has actually been done and that the measurement are from plans or that they are approximately estimated. The officer granting such certificate will be held personally responsible for any overpayments which may occur on the work in consequence. Final payments should, however, in no case be made without detailed measurements. 1332. Measurement of Ballast Train Work.-It is not usually convenient to record in measurement books detailed measurement of work done by contractors in connection with the working of ballast and material trains e. g. loading and unloading of ballast, permanent way and other construction materials. In such cases ballast train or material train challans in the following form (E. 1332) should be prepared in four copies by the subordinate supervising the loading of ballast or material. One copy should be retained as office copy of the subordinate who trained out the material. Two copies should be sent to the receiving subordinate through the guard of the ballast or material train. One copy should be sent directly to the Assistant Engineer concerned immediately after loading to reach within 24 hours to enable the Assistant Engineer to verify the `ballast or materials if required. The receiving subordinate should check the quantites of materials received with those shown on the challan and accept it subject to any remarks he may have to make. One copy of the accepted challan should then be submitted to the Assistant Engineer concerned to enable the latter to prepare the contractor's loading and unloading bill. In this case, the accepted challan takes the place of a measurement book. Form No. E. 1332......................RAILWAY BALLAST/ MATERIAL TRAIN CHALLAN FORM Department.............................................................Division......................................................................... Ballast Train Report of .........................................train, ordered vide D.E. N's/A.E.N's No.......................... ................................................working from Km. ..........................................Km. ....................................... on..........................................Engine No. ...............................Class.............................Composition of train ................................................Labour.....................................Mistries/Mates........................................Men ...............................................Women..................................Name of Contractor.........................................
Note:Ύ On reverse of this form, the class, capacity and number of each wagon should be shown. Also, particular of detentions to trains other than for Engineering work. 1333. The Measurement of Ballast.--Ballast should as a rule, be measured in stacks. When ballast taken over by the Railway is trained out, the correctness of the measurements recorded in the ballast train challans, after making due allowance for shrinkage enroute should be checked with the original stack measurements. In cases where owing to uneven surface of the stacking ground or for want of space in the quarry, etc. ballast cannot be stocked in stacks of convenient sizes and where in consequence ballast has to be measured and taken directly in wagons, the procedure laid down in para 1332 may be adopted subject to a test check of 20% of the wagon measurements by the Assistant Engineer. 1334. The Divisional or Executive Officer should make it a point to see that the measurement books are maintained in accordance with the rules laid down in paragraphs 1313 to 1332 ante and that the measurements recorded are complete records of each kind of work done for which certificates have been given. 1335. Subject to provisions of paragraph 1312 and 1327 to 1332 ante, the bills of contractors for work done or supplies made should be prepared in any one of the following forms according to that circumstances mentioned below against each :-
The final bill Form (E. 1338) should specifically provide that the contractor concerned accepts the amount billed for as a final payment in settlement of all his claims in respect of the particular work. Bill for work done should necessarily be prepared in any one of the above forms. Bills of supplies submitted on supplier's own forms may, however, be accepted when prepared in English or Hindi, any further particulars required by the departmental form being added by the disbursing officer. All bills passed against a work order should be noted on the work order. 1336. The petty bill form (Form E. 1336) should be used for making payments to contractors in connection with works or supplies when a single payment is made for a job or contract on its completion. It may also be used in paying several contractors employed on parts of one large work or several works on one section of the line. From E 1336 (Continued to........ List of forms)
1337. The Running or Account bill from (Form E.1337 below ) is indicated for use in contract works only and not supplies. On account payments before the completion of a work should be made through this form. Form E. 1337
..........................
RAILWAY
ENGINEERING
DEPARTMENT
ON
ACCOUNT' CONTRACT CERTIFICATE No. . Division . Name & Address of Contractor . Name of work . Authority for work Agreement No
I. Account of work executed
Whenever there is any entry in column 10 on the basis of actual measurements the whole of the amount previously paid without detailed measurement should be adjusted by a minus entry in column 2 equivalent to the amount shown in column 1, so that the total up to date in column 3 may become nil.
When there are two or more entries in column 10 relating to each sub-head of estimate they should in the case of works the accounts of which are kept by Sub-heads, be totalled and the total recorded in column 11 for posting the Register of Works.
II.
Certificate and Signature 1. The measurements on which are based the entries in columns 4 to 10 of Account I were made by . On and are recorded at pages . of measurement book, No. .
2. Certified that in addition to and quite apart from the quantities of work actually executed as shown in column 8 of Account I. some work has actually been done in connection with several items and the value of such work is in no case, less than the on account payments as per column 3 of Account 1, made or proposed to be made for the convenience of the Contractor in anticipation of and subject to the results of detailed measurement which will be made as soon as possible.
3. Certified that no materials the cost of which has not been recovered, were issued to the contractor. .. .............Rank-incharge of work Signature of Contractor Signature of Officer Preparing the Bill Dated Dated .
................................ .. Witness of Signature to Contractors Designation
___________________________________________________________________________________ III. Memorandum of Payments 1. Total value of work actually measured as per Account I, Column 9, entry (A) 2. Total up-to-date on account payments for works covered by approximate or Plan measurement as per Account I, Column 3, entry (B)............................... 3. Total (1 and 2).................................................................................................... 4. Deduct amount withheld on account of security deposits :-- (a) From previous bill as per last certificate (*k) (b) From this certificate 5. Balance i. e. up-to-date payments..................................................Item (3-4) 6. Total amounts of payments already made as per entry (k) of last certificate No...............................dated.......................................20..............forwarded to the Accounts Officer on ........................................................................... 7. Payments now to be made : (a) For stores supplied ... ... ... ... ... ... ** (b) By Cash or Cheque ... ... ... ... ... ... ___________________________________________________________________________________ IV. Here enter the nature of check measurements taken or other examination of work and the results of such examination. Certified for payment of Rs...........................chargeable to.........................and to be including in accounts for...........................20.............. To be paid in cash / by cheque in presence of............................ ........................................................... .......................................................................... Head Clerk or Accountant Executive Engineer.......................................Division V. Received Rs. ** in cash...................... as per above memorandum on account of this work
Dated.......................................20............ Value of stock supplied..................... Stamp Witness (1) ................................... Total as above................................. (2) .................................. Signature of Contractor................... ___________________________________________________________________________________ VI. Entries to be made in Accounts Office
Accounts Bill No..........................dated.............20..... Entered in Abstract No................dated.............20..... Passed for Rs...............................(..........................) Amount passed......................................................... Less deduction Rs.................................................... Net amount payable................................................. Rupees..................................................................... Chargeable to..........................................................} } Posted by.........checked by...........
Passed by...............................................................
} VII. Entries to be made by Pay Department
Cash entry dated..........................20........ Amount paid Rs........................................ Amount unpaid Rs................................... Total unpaid Rs........................................ Paid in presence...................................... ..................................
........................ Head Pay Clerk _____________________________________________________________________________________________________ * This figure should be tested to see that it agrees with the total of item 6 & 7. 1338. The final Bill from (From E 1338) should be used for making final payments, i. e. on closing running accounts for works. Normally only one final bill should be prepared against an agreement or work order. But in cases where groups of annual repair works are included in one agreement or work order, there is no objection to more than one final bill being prepared on the completion of each group or certain groups. From E. 1338
Railway
ENGINEERING
DEPARTMENT
FINAL
CONTRACT CERTIFICATE
No. . Name & Address of Contractor . Name of work Division . Authority for work Agreement No
I.
Account of work executed
Whenever there is an entry in column 10 on the basis of actual measurement, the whole of the amount it previously paid without detailed measurement should be adjusted by a minus entry in column 2 equivalent to the amount shown in column 1, so that the total up to date in column 3 may become nil.
When there are more entries column 10 relating to each sub head of estimate, they should, in the case of works, the accounts of which are kept by sub-heads, be totalled and the total recorded in column 11 for posting the Register of works.
II. Certificate and Signature 1. The measurements on which are based the entries in column 4 to 10 of Account I were made by .. Overseer on .. No and are recorded at pages of, Measurement Book No. .
2. Certified that no materials, the cost of which has not been recovered, were issued to the Contractor.
Rank Incharge of Work
. Dated Signature of Date Signature of Officer Designation Contractor preparing the bill
I have no other claim outstanding against . Railway for work done or for labour or materials supplied or on any other account and the payment of this bill shall be in final settlement of all my claims in respect of the work to which Agreement/Work Order No.............. dated ....................20 with the Railway relates.
.. . . Witness of Signature Signature of Officer Signature of the Contractor
Full Address Dated ...
III.
Memorandum of payments
IV. Here enter the nature of check measurements taken or other examination of work and the results of such examination.
Certified
for payment of Rs @ @
. chargeable to
and to be
included in accounts for
.. 20
.
To
be paid in cash/by cheque in presence of
Head Clerk or Accountant Executive Engineer Division
V. Received Rs.* as final payment in settlement of demand as per details above on account of this work .. .............................. STAMP @@Signature and designation of Signature of Contractor witnessing Officer
Date Date .. ____________________________________________________________________________________ VI.
Entries to be made 'm Accounts Office (on open line)
Accounts Bill No dated . Entered in abstract No . dated Passed for Rs. .........................( .) .. Amount passed Rs ................ Net Amount payable ....... Less deduction Rs .. Rupees Chargeable to .Posted by Passed by Checked by . .
Accounts Officer VII.
Entries to he made by Pay Department (on open lines)
Cash entry dated . Amount paid Rs .. Amount unpaid Rs .. .. Total Rs .. . Paid in my presence. .. ................................. Head Pay Clerk
________________________________________________________________________________________ @ If the net amount to be paid is less than Rs. 10 and it cannot be included in a cheque, the payments should be made in cash, this entry being altered suitably and the alteration attested by dated initial. @@ Here specify the net amount payable, vide item 3 (b and c). * The payee's acknowledgement should be for the gross amount paid as per item 3 (i.e., a and b-c). @ Payment should be attested by some known person when the payee's acknowledgement is given by mark, seal or thumb impression. 1339. The Hand Receipt (Form E. 1339) is intended to be used for all miscellaneous payment and advanced for which Forms E. 1336 to E. 1338 are not suitable. Form E. 1339
HAND RECEIPT FORM
If the person receiving money signs in the vernacular, he should also enter in the vernacular the amount received and his place of residence, his name being noted in English on the voucher. If unable to write, his mark or seal to the above entries should be attested by two competent witnesses, in whose presence the nature of the payment should be fully explained. ______________________________________________________________________________________________ @The officer or subordinate authorising payment will initial the remark applicable to the case. *The person actually making the payment or in whose presence the payment is made, should initial, the mark applicable 1340. Preparation of Contractors Bills.-No fees should be charged either for forms of bills supplied or for clerical assistance rendered in the preparation of bills. A contractor requiring a copy of his contract certificate or an extract from his account in the contractor's ledger (see paragraph 1483) should be furnished with the same at a charge of Rs. 10/- which should be credited to Government as a miscellaneous receipt under the head "Receipts on Capital Account-Miscellaneous Receipts". In the case of works charged to ordinary Revenue such receipts may be booked to Z-650. No request from the contractor for supply of a copy of contract certificate or an extract from his account in the ledger beyond a period of six years from the date of closing of contract should be entertained 1341. In all contractors' work and store bills the units calculation and rates should be entered in words as well as figures. Whenever fraction of rupee occur in the totals of contractors' bills fractions less than half may be disregarded and half a rupee and over may be taken as rupee, before forwarding a contractor's bill to the Accounts Officer for payment the Executive Engineer should satisfy himself as to the correctness of the quantities billed, for the rates and all recoveries. 1342. Other Miscellaneous Payment.--Other payments which an Executive Engineer has to arrange are with regard to pay, allowances and other miscellaneous personal claims of the constructions staff such as advances of pay, travelling allowances, withdrawals from P.F. etc. Such claims should be dealt with in accordance with the rules and orders in the relevant sections of the Indian Railway Codes. 1343. Bill for Stores purchased.--This bill will be prepared in Form S. 2817 which will be printed in English, Hindi and the vernacular of the district in which used. Vendors of stores should be encouraged to use these forms which may be supplied free of charge. In the case of final payment on a running contract for the supply of stores, the same form, but printed on yellow coloured paper, will be used, and disbursement made as on final contract certificates. The procedure laid down in paragraph 739 of the Indian Railway Code for the Stores Department should be followed in passing claims for stores supplied. 1344. Pay Order.--This Form (E. 1344) is to be used only in the case of such miscellaneous payments as refund of earnest money, payment of court attachments., & Pay orders will be bound in books and will be machine-numbered. These books will be issued on requisition only to those officers who have been authorised by the General Manager to use them. Form No. E. 1344
PAY ORDER
1345. General Rules.-Should any of the prescribed forms not be used, care should be taken to see that no particulars, certificate or signature required by the prescribed forms are omitted. The general rules laid down in the following paragraphs should be observed in connection with the claims referred to herein as "bills". 1346. Executive Engineers submitting bill for payment should satisfy themselves that the same are correct and complete in every particular and that sufficient authority exists for their payment. 1347. All bills be signed by the officer responsible for the outlay in token of his acceptance of the claims, any alterations or corrections therein being duly initialed. In the case of contractors' bill the signature of the contractor are also required in token of their acceptance of the correctness of the bill submitted. 1348. A programme should be drawn up by the Accounts Office fixing the dates for the submission to it for check and payment of pay and allowance bill, muster sheets or labour pay sheets and other claims of a recurring nature. In the submission of bills executive officers should, except in emergent cases, adhere strictly to the dates laid down in the programme in order to ensure punctual payment. 1349. Bill should be dated and correctly allocated to the heads of accounts classification and sub- heads of works concerned. In the case of bills chargeable to works, for which estimates are sanctioned (see paragraph 701) the allocation should be given in full detail as on the sanction estimates. This rule applies to all vouchers, whether cash or adjustment and whether of open lines or of lines under construction. 1350. In the case of bill pertaining to Revenue working expenses, the month to which the bill is debitable should be noted, as owing to the use of the head "Demands Payable" it is, as a general rule practicable to adjust the liability against the final head of account in the accounts of that month, even if the payment may be made in the following month. 1351. No receipts from the parties to whom the bill is payable should normally be taken in anticipation of payment. The receipt of the payee should ordinarily be taken upon the original passed bills or pay order. But when two or more bills or pay orders are paid by a cheque, a receipt for the cheque should be treated as a joint acknowledgement of payment of all the bills or pay orders, as the case may be. The receipt should, however, give full particulars of all the bills or pay orders in discharge of which the payment is made. 1352. No claims of any class or description other than pay and other personal claims of employees may be drawn in bills in the name of any servant of the railway. 1353. To facilitate payments, the name of Pay District, the place of payment and the name and designation of Witnessing Officers (if necessary) should be noted on all bills and in the case of labourers, the name of the father of each payee in addition to his own name should be entered in Labour Pay Sheets. Check of Initial Records 1354. All initial records, whether of lines under construction or of open line should, before they are presented for payment, be checked to see--
1355. The following subsidiary points require attention in the check of (i) muster sheets and labour pay sheets and (ii) Contractors bills :- (i) Muster Sheets and Labour Pay Sheets.--- It should be seen---
(ii) Contractor's Bills.---It should be seen--
Technical checks detailed as items (e) to (g) above should, as a rule be exercised in the Drawing Office under the supervision of the Executive Engineer. ****** |
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