CHAPTER XIV

INITIAL ACCOUNT OF REVENUE AND WORKS EXPENDITURE

1401

Introduction

1403

cash Payments Imprest

1405

Withdrawal from station earnings

1406

Receipt of cash

1407

Stores General

1408

Imprest stores

1413

Surplus stores

1414

Accounts and Returns of Imprest and Surplus Stores

1416

Day Book

1417

Monthly Stores Return

1418

Check of Monthly Stores Return

1420

Pricing of Monthly Stores Return

1421

Monthly Abstract of Receipts and issues

1422

Allocation Summary

1424

Divisional Balance Register of Stores

1425

Half-yearly Review of Imprest and Surplus Stores

1428

Departmental Stock verification of Stores Balances

1429

Surplus materials held on line

1434

Charged Off stores

1435

Consumable and Petty Stores

1436

Stores obtained for specific works materials at site

1441

Materials at site of works for which Accounts are kept by sub-heads in the Register of Works

1443

Engineering Stores Depots

1446

Quarterly Materials at site returns

1447

The check of materials at site return

1448

Accountal in the Register of Works

1450

Verification of materials at site

1451

Review of materials at site

1452

Materials at site of works for which Accounts are not kept by sub-heads in the Register of Works

1453 Monthly return

1454

Check of Excess Materials Return

1455

Accountal in the Register of Works

1456

Tools and Plant for Maintenance

1458

Tools Machinery and Instruments procured for Works

1460

Adjustments

1461

Adjustment Memo

1463

Adjustment Bills

1465

Carriage Bill

1466

Ballast Train Returns

1468

Departmental Registers - Registers maintained in the Accounts Office

1469

Revenue Allocation Register

1471

Reconciliation of Allocation Registers with General Books

1472

Register of Works

1473

Single set of Works Registers

1476

Value of materials received in advance of payment to contractors

1477

Advance payment to suppliers before receipt of materials

1480

Reconciliation of Register of works with General Books

1481

Register of Works for Deposit Works

1482

Register of Works for New Minor Works

1483

Contractor's Ledger

1484

Closing of Contractor's Accounts

1485.

Prompt settlement of contractor's claims

1401. Introduction.--The expenditure incurred by the officials of the Engineering department in the discharge of the duties and the responsibilities is brought to account through the various returns accounts and bills submitted by them. These returns, accounts and bills which constitute the initial accounts of the depatrments are dealt with under the heads `Cash', `Stores', 'Adjustment' and `Departmental Registers' which are the main sections into which this chapter has been divided.

1402. The rules in this chapter are not applicable to the initial accounts of workshops attached to Bridge. Signal & Electrical Departments. The method of accounting in such Bridge. Signal and Electrical Workshops will be similar to that prescribed for the Mechanical Workshop of the Railway and the detailed rules for such workshops will be laid down by the Financial Adviser and Chief Accounts Officer in consultation with the concerned head of the Departments.

Cash Payments

1403. Imprest.--The payments which the Executive Engineer has usually to make are arranged by the Accounts Officer. Normally, therefore, all initial accounts of cash expenditure are kept in the Accounts Office. However, for the purpose of making certain specified class of payments and also to enable the Engineer to meet petty office expenses and emergent disbursements which cannot be foreseen, the General Manager of a Railway, may with the concurrence of the Accounts Officer sanction an imprest or standing advance of a fixed sum of money to him. The General Manager may also redelegate his powers to sanction cash imprest, to authorities subordinate to him on such condition as he may think fit to impose.

1404. The following rules will govern the sanction and operation of an imprest to an executive officer :-

  • (i) The amount of the imprest money must not be larger than is absolutely necessary. It should be the lowest sum adequate to meet the type of expenses referred to in the foregoing para.

  • (ii) The arrangements for the safe custody of money rests entirely with the imprest holder but he should at all times be ready to produce the total amount of imprest in vouchers or in cash.

  • (iii) The imprest should be kept in duplicate in Form given below (E. 1404) and the original with 1 the supporting vouchers forwarded to the Accounts Officer for recoupment from time to time. The duplicate will be retained by the imprest holder. The imprest account should ordinarily be closed by the 27th of the month and recouped before the end of the month so as to ensure as many the as possible, of the months, transaction being accounted for in same month.

  • (iv) Should any item in the imprest account appear to the Recouping Officer to be open to objection, the imprest should nevertheless be recouped in full and the items placed under Suspense (Miscellaneous Advances), until the objection is removed or the amount is made good by the imprest holder.

Form E.1404

………….... RAILWAY &

CASH ACCOUNT

Department………………………….

Office   …………………… Imprest ……………………………

Dr …………… in Account current      with the………….Railway for the ……….Cr.

Date of payment

Voucher reference

Particulars of receipt

Allocation

Items

Amount

1

2

3

4

5

6

 

 

 

 

 

 

 

 

 

 

Date of payment

Voucher reference

Particulars of receipt

Allocation

Items

Amount

1

2

3

4

5

6

 

 

 

 

 

 

 

 

 

Certified that the cash in hand amounting to Rupees has been actually counted by me on this date and is of the amount above stated.

Signature……………………….

Designation…………………….

1405. Withdrawal from Station Earnings -Apart from the facility of cash imprest, an Executive Engineer may also authorise withdrawal of cash from station earnings to meet the expenditure under the following circumstances.

  • (i) Payments to comply with the Payment of Wages Act, in certain cases where pre- check and payment by Accounts Office is not possible, for want of time e. g. settlement of dues of staff whose service are terminated by administration;

  • (ii) Payment of wages of temporary and permanent staff who cannot be paid by Pay Clerks within ten days of the expiry of the wages period;

  • (iii) Departmental expenditure necessitated by floods, accidents or earthquakes;

  • (iv) Payment of cost for obtaining decrees/judgements from the Court under the orders of the Head of the Department only in cases where an appeal has to be filed within a specified period;

  • (v) Payment in cash to staff governed by Worksmen's Compensation Rules;

  • (vi) Advance of travelling allowances in an emergency such as court attendance at short notice.

Receipt of Cash

1406. Any cash receipt by departmental office should be remitted to the cashier through the nearest Station Master or direct, as convenient. The remittance should be accompanied by Miscellaneous Receipt Transmit Note (Form E. 1406) which consists of a note giving particulars of the remittance and receipt in duplicate. The latter will be signed and returned by the Station Master or the Cashier to the transmitting officer who will send the original receipt to the Accounts Officer and paste the duplicate to his counterfoil. The remittance made to Station Masters and Cashiers by departmental officers who do not submit any cash for (imprest) account should be intimated monthly with particulars of Transmit Note to the Accounts Officer to enable, him to check that the remittances are duly credited to the Railway by the Station Masters and Cashiers.

E.1406.......(Continued to List form) 

Stores

1407. Large quantities of stores remain in the custody of the subordinates of the Engineering department. All such stores may be broadly grouped into :--

  • (a) Imprest Stores.

  • (b) Surplus Stores (Reserve Stores in the case of other than permanent way materials), and

  • (c) "Charged-off" Stores.

The stores included in group (a) and (b) above, execpt Signal and Tele-communication stores are borne at debit of Capital Suspense, "Stores", under the following sub and detailed heads :--

  • (i) Engineering Stores--Imprest.

(a) Permanent way,
(b)
Other than Permanent way.

  • (ii) Engineering Stores--Surplus.

(a) Permanent way,
(b)
Other than Permanent way.

  • (iii) Engineering Stores.--Surplus awaiting sale.

The imprest stores in the custody of the subordinates of the Signal and Telecommunication Department of the Open Line shall we charged off stores their cost having been finally debited to the Revenue working expenses.

Imprest Stores and Surplus Stores

1408. Imprest Stores.--Materials obtained, not for specific works but as a standing advance for the purpose of meeting urgent requirements as and when they arise should, with the exception of consumable stores such as cotton waste, jute, oil and grease, be treated as imprest stores, so long as they are under the control of the authority in charge of the executive unit. All such stores should be borne on an imprest account to be maintained by the departmental subordinate in charge of the stores and thus form part of the stores balances of the railway. Materials such as cement, ballast bricks, brick bats, lime, sand surkhi etc. required for repairs and maintenance should be directly charged off to revenue heads and as indicated in para 1435 and no materials at site account need be maintained. Girders required for emergency use may be kept charged off to Engineering--Stores--Imprest--other than permanent way/materials required for works and procured specifically should be treated as charged off stores (o.f. para 1434)

1409. The imprest with every subordinate should be fixed by the head of the department or the Divisional Manager or any lower authority to whom the power has been delegated. The scale of imprest sanctioned for each subordinate should not be increased or decreased except by the authority who originally fixed the scale.

1410. The imprest stock should be kept segregated and a sign board 'marked'.............Inspector's Imprest erected thereon.

1411. Materials issued from Imprest stock, should be recouped as soon after the issue as possible. The subordinate concerned may arrange recoupment of imprest stores in accordance with the procedure given in Chapter XVIII of Stores Code.

1412. No transfer of stores between imprest holders should be permitted except when stores are immediately required in a particular area in an emergency and are not available at the time with the imprest holder of that area. In such exceptional cases, the stores required may be obtained from a neighbouring imprest holder. Who will then charge them off to the final head in his own account.

1413. Surplus Stores - Comprise stores which are surplus to requirements and include materials released from renewals and replacements as well as from dismantled works, such stores should be kept distinct from imprest or any other kinds of stores. The disposal of such stores either by transfer to other works or by return to Stores Depots or by transfer to "Engineering Stores-Surplus" should be arranged by the Divisional Engineer concerned in accordance with the instructions of Headquarters (cf. 1430 E).

1414. Accounts and Returns of Imprest and Surplus Stores - Quantity accounts showing the daily receipts, issues and balances in the following details (Form E. 1414) should be maintained by the permanent way and other Engineering subordinates in respect of each item of imprest and/or surplus stores under them.

Form E. 1414

(1) Description of materials-category whether new, second hand or unserviceable and size.

(2) Unified Nomenclature List No.

(3) In the case of imprests, the quantity of sanctioned imprest.

(4) Opening balance.

(5) Receipts.--

(a) Source of Receipts.
(b)
Quantity.
(c)
Allocation.

(6) Issues--

(a) Work or service to which issued.
(b)
Quantity.
(c)
Allocation.

(7) Closing balance.

(8) Remarks.

If convenient the quantity accounts referred to herein may be kept in the numerical ledger form (S. 1402-B) used by Stores Depots.

1415. The category and Unified Nomenclature List Number of all items of imprest and surplus stores should generally follow those shown in the U. N. lists published by the Stores Department of the Railway. In the case of items of surplus stores not specified in the U. N. list such as windows, doors, beams pillars, rafters etc., the full specification should be shown on all records, any grouping, such as "door frames of sizes", being avoided.

1416. Day Books.--All actual receipts and issues of imprest and surplus stores should, in the first instance, be entered by the subordinates concerned in separate note books (Form E. 1416) designed specially for the purpose of recording chronologically transactions affecting imprest and surplus stores. The quantity accounts (Form E. 1414) maintained by the subordinates should be posted from the entries in these note books.

Form E. 1416

..

………………….RAILWAY

MATERIAL ACCOUNT NOTE BOOK

Book No. ……………. Accounted for in ……………. Page No. ………………

Date of transaction

Work and Location

Description Unified Nomenclature List No. Category(New, Second Hand etc.)

Reference to Receipt or issue

Quantity

No.

Received or Issued Voucher

Allocation

Remarks

 

 

 

 

 

 

 

 

 

                                                             

Date………….

Countersigned ……………

 

1 Signature of P. W. I./IOW

Station/Office ………………..

…………………..

 

Signature of the Subordinate

1417. Monthly Stores Returns.-At the close of each month, separate returns showing receipts, issues and balances of all items of imprest and surplus stores operated on during the month should be submitted by each engineering subordinate to the Divisional Office through his Assistant Engineer. These returns are referred to in this chapter as Imprest Stores Accounts and Surplus Stores Accounts and should be submitted in the form printed below (Form E.1417). Both the accounts should, as far as possible, be supported by the various receipt and issue vouchers, i.e., Issue Notes, Adjustment Memo and Advice Notes. These accounts should bear a certificate from the subordinate concerned that no stores other than those included in the accounts have been received or issued during the month and that the balances of all items of stores not included in the accounts remain the same as at the end of the previous month.

Form E. 1417

……………........ RAILWAY

ACCOUNT OF ENGINEERING MATERIALS

Permanent Way Imprest for the month of ....20..

Division ……………………………. Section …………………………

Section of

material

U.L. No.

Class I or II

Rate

Description of material

Sanctioned

imprest

quantity

Opening balance

Receipt

Quantity No.

Value

Source of receipt & particulars of receipt documents,

Quantity No.

Value

1

2

3

4

5

6

7

8

9

10

11

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Issues

closing balance

Corresponding material released

 

Work to which issued

Quantity No.

Value

Quantity No.

Value

Remarks

Description

U.L. No.

Class

Rate

Quantity

Value

How disposed of with particulars of document reference

12

13

14

15

16

17

18

19

20

21

22

23

24

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

        Forwarded to ………….                                            Signature………….

        Station/Office ………….                                           Designation ………….

 

1418. Cheek of Monthly Stores Returns-In the Divisional Office, the Imprest and Surplus Stores Accounts (Form E. 1417) received from the subordinates should be checked to see--

(i)         that the opening balances of the items appearing in the accounts agree with the closing balances of the accounts in which the items last appeared

(ii) that all receipts have been taken correctly to account as debits:

(iii) that the issue of materials are in order and reasonable and have been correctly taken to account as credits:

(iv) that all transfers within the Division agree - i.e. that the issues in the account of one subordinate agree with the receipts in the account of another subordinate, any disagreement noticed being rectified and the subordinates concerned advised of the correction; and

(v) that in the case of Imprest Accounts, the sanctioned imprest has not been exceeded without proper authority.

1419. The correctness of receipts of materials taken to debit of Imprest and Surplus Stores Accounts should be checked with the relevant Issue Notes (Form S. 1313 or S. 1319) and other debit vouchers. The correctness of the credits to Surplus Stores Accounts and account of materials returned to Store or transferred elsewhere, should be checked with the relevant Advice notes of returned Material (S. 1539) or the Adjustment Memo.

1420. Pricing of Monthly Stores Returns - After check in the manner indicated in paragraphs 1418 and 1419, the receipt and issues of Imprest and Surplus Stores, as shown in the monthly returns (Form E. 1417) should be priced as follows. The value of stores received from stores depots or other divisions should be valued be taken as the debits by the depots or divisions. The materials released from works should be valued at recent issue rates as shown in Stores Department Issue Notes, failing which at price list rates, due attention being paid to the stores being new or second-hand or unserviceable (scrap). The value of stores returned to depots should be taken as per credits afforded by the Stores Accounts Officer through daily summaries.

1421. Monthly Abstract of Receipts and Issues - The value of receipts and issues of Imprest and Surplus Stores by the various engineering subordinates in a division should be abstracted in a separate register in Form E. 1421. In this register separate folios should be set apart for Imprest and Surplus Stores. The register should be in the following form :-

                                                                                                                          Form E. 1421

ABSTRACT REGISTER OF RECEIPTS AND ISSUES

………………… 20........

Imprest/Surplus stores Dr./Cr. Sundries (Revenue heads. works or division of depots). Cr/Dr.

Total

Receipts

Monthly return of subordinates

Depot

Work and so on

Total

Remarks

Rs.       P.

 

1. P.W.I

2. I.O.W. and so on

Rs.       P.

Rs.       P.

Rs.       P.

 

 

 

Total:

 

 

 

 

 

1422. Allocation Summary.-_From the priced Abstract of Receipts and. Issues, an Allocation Summary (Form E. 1422) should be prepared showing the amounts to be debited and credited to the several works and heads of accounts and submitted to the Accounts Office for the preparation of journal entry and incorporation in the accounts of the railway. This journal entry should be prepared by the section of the Accounts Office responsible for the internal check of expenditure of the Engineering Department. A copy each of the journal entry and of the Allocation Summary should be furnished to the Stores Accounts Branch in support of the debits and credits to `Stores' suspense.

Form E.1422

ALLOCATION SUMMARY

Dr.                                                                                                                               Cr.

Rs. P. Engineering-Stores, ImprestΎ Permanent Way Revenue Abstract (A) (B)Rs. P. ................……………………….

…………………………………

Engineering Stores, SurplusΎ Permanent Way-(Details of work and heads of allocation for purposes of posting in the register of works)

 

………………………….…………………………………………………………………..

……………………….………………………………………………………. ….and so on

Total.............

1423. In cases where stores issued by a stores depot or by another, division in a month have not been received and accounted for by the subordinate concerned in the same month, the debits received on account of the cost of such stores should be adjusted under the head "Miscellaneous Advances", which should be cleared subsequently when the stores are accounted for by the subordinate. In the converse case, i.e., when stores are received and accounted for by a subordinate before the receipt of debits, the value of stores received should be credited to "Deposits Miscellaneous" which should be cleared on receipt of the corresponding debits. A similar procedure should be followed in the adjustment of credits for stores returned to a depot or transferred to another division.

1424. Divisional Balance Register of Stores.--Each Division should maintain a register in the following form showing the Monetary values of the opening balances, receipts, issues and closing balance every month of all imprest and surplus stores in the Division. Separate pages should be set apart in this register (Form E. 1424) for each of the following categories, viz., :

(1) Engineering Stores Imprest-Permanent Way.

(2) Engineering Stores Imprest-Other than Permanent Way.

(3) Engineering Stores Surplus-Permanent Way.

(4) Engineering Stores Surplus Other than Permanent Way.

(5) Engineering Stores Surplus Awaiting sale.

The total of the outstanding balance of all the above categories will be the Divisional balance of Engineering Stores on a given date.

 

       Form E. 1424

Sub-bead-

ENGINEERING STORES

Imprest

 

Surplus

 

Detailed headΎ Permanent-way/other than Permanent way

Moth

Opening balance

Debits

Credits

Closing balance

 

Rs.                  P.

Rs.      P.

Rs.      P.

Rs.                  P.

1425. Half-yearly Review of Imprest and Surplus Stores.- Divisional Engineer should review periodically the position in regard to imprest and Surplus Stores in other Division. The review should include review of the scales of Imprest with reference to actual issues as indicated in 1811 S and 1842 S (both moving and non-moving items). For this purpose twice a year on the 30th September and 31st March each subordinate should prepare a statement in Form E. 1425 giving details of imprest and surplus Stores with him on those days and submit it by the 5th of the following month to the Divisional Officer through his Assislant Engineer. In the case of Imprest Stores no statement needs be prepared. Instead the Divisional Office will supply cyclostyled statement (standard forms) to the subordinate on which a certificate will be recorded by the Supervisor about the completeness/deficiencies and action taken for recoupment.

Form E. 1425

. . . . . . . . RAILWAY

HALF-YEARLY STATEMENT OF ENGINEERING MATERIALS

Imprest/Stirplns/Rescive Material in the custody of …………… for the half-year ending ……………..

…………………………………………………………………………….

Class

Unified Nomen-clature List No.

Descri-ption of material

Unit

Sancti-oned Imprest

Receipts

Issues

Balance

Rate

Value

Remarks

1

2

3

4

5

6

7

8

9

10

11

 

 

 

 

Note. -

1.       To be submitted to reach the Divisional office by the 5th April and 5th October for half year ending 31st March and 30th September previous.

 

2.       Column 5 to be filed in for Imprest only.

 

3.       Column 9 and 10 to be filled in by the Accounts Section of the Divisional Office.

 

Date . .. . . . . . . . 20.

Signature ……………

 

Designation ………….

 

1426. In the Divisional Office, these statements should be test-checked with the monthly Imprest and Surplus Stores Accounts (Form E. 1417) submitted by the subordinates and discrepancies, if any, taken up with them. After test-check, they should, if necessary, be consolidated and separate Abstracts of Imprest Stores and Surplus Stores for the entire division prepared.

1427. A copy of the half-yearly statement of surplus permanent-way stores (Form E. 1425) for the entire division should be furnished to the Headquarters Office. In the Headquarters Office, these statements should be reviewed by the nominated officer, who will bring to the notice of the Chief Engineer accumulation of Permanent Way materials in the surplus stores accounts of any division.

1428. Departmental Stock-verification of Stores Balances.--_It is desirable that there should be a frequent reconciliation of the balances as shown in the numerical ledgers kept by the subordinates (and as brought out in the half yearly statements) with the actual quantities in hand. The Divisional Engineer should therefore arrange that approximately one-sixth of the stock under each subordinate is verified by actual count each month, so that the whole divisional stock is verified at least once every six months. This verification is in addition to the stock verification made by Accounts Stock-verifiers. All discrepancies should be enquired into. Discrepancies, if small i.e., not amounting in value to more than Rs. 100 may, after the Divisional Engineer has satisfied himself by investigation that no irregularity has occurred, be adjusted to final heads under his orders. If the amount involved exceeds this amount the matter should be reported to higher authorities for orders.

1429. Surplus materials held on line.--_After a work is physically completed and when Completion Report is to be finalised, released serviceable second hand Permanent-Way materials, both standard and non-standard and scrap shall be initially booked under suspense head. "Engineering Stores- -Surplus Permanent Way". This transfer shall be carried at rates fixed for this purpose which should be periodically revised in accordance with the instructions laid down in the Indian Railway Code for the Stores Department.

1430. So long as the materials are held under the suspense head "Engineering Stores Surplus Permanent-Way", the responsibility for disposal will rest with the Engineering Department at Headquarters Office. The nominated Officer of the Headquarters Office will issue appropriate instructions to the Divisional Engineers either for transfer thereof to some other works or declare them as surplus for disposal.

1431. The details of items which should be disposed off ex-site on line and those which should be transferred to nominated Stores Depot for disposal may be fixed by the Railways in accordance with 2313 and 2314-S

1432. In case of materials which are declared as surplus to requirements and disposal ex-site has to be arranged, the materials should, after necessary survey by Committee, be transferred to the suspense head "Engineering StoresSurplus awaiting sale". The responsibility regarding the disposal of surplus items booked under this head will devolve on the Stores Branch which will arrange disposal as envisaged in Chapter XXIII of the Indian Railway Code for the Stores Department.

1433. Provisions contained in paras 1429 to 1432 will apply mutatis mutandi for the disposal of materials other than permanent way found surplus to works or released from works. In this case as well suspense head of account "Engineering Stores-Surplus-other than Permanent way" and "Engineering Stores Surplus awaiting sale" will be operated.

Charged-off Stores

1434. Charged-off Stores will comprise

  • (i) consumable stores, such as cotton waste, jute, oil, grease, etc., issued for ordinary repairs and maintenance.

  • (ii) petty stores, such as material for patch-work repairs to buildings.

  • (iii) Stores obtained for specific works; and

  • (iv) tools and plant.

1435. Consumable and Petty Stores.--A monthly scale of consumption of consumable stores should be fixed for each engineering subordinate by the Divisional Engineer concerned with the approval of the Chief Engineer, Within the limits of the approved fixed scale, each subordinate may obtain direct on requisition from the prescribed Stores Depots, such items and such quantities of consumable stores as are actually required by him. As regards petty stores engineering subordinates may be permitted to keep a small stock of materials such as ballast, bricks-bats, surkhi, lime, sand, cement, etc. for use on spot renewals and patch work repairs to buildings for which no materials at site account is maintained. The cost of such materials should be charged off to Revenue. At the close of every month, each subordinate should make out a (numerical or quantity) statement (in Form E. 1435) of receipts, issues and balances in hand of petty stores, and submit the same to the Divisional Office through the Assistant Engineer together with the Issue Notes received from the Stores Depot.

Form E. 1435

PETTY STORES RETURN

for ……………19

Transactions

 

Details of Stores

Remarks and explanation

Sanctioned scale

Opening Balance Receipt

Total Receipts and Balance

Issues

Closing Balance

 

 

 

 

 

 

 

 

 

 

Dated……………                                                       Signature……………..

                                                                                     Designation……………

NoteΎ If numerical ledgers are kept for petty stores by engineering subordinates the monthly returns may at the discretion of the Chief Engineer may be dispensed with.

  In the Divisional office, the petty stores returns received from the subordinates will be checked with the sanctioned scales of consumable stores and the relative issue notes. Any discrepancies between the summaries of issues received from the Stores Accounts Officer and the issue notes received from subordinates should be promptly taken up with the depot concerned. If there is an accumulation of any item of stores with no certainly of early consumption, the Divisional Engineer should prohibit the subordinates concerned from requisitioning further for such items till the accumulated stores are consumed or take other suitable action to relieve the accumulation.

Stores obtained for Specific Works

1436. Materials at site.--_Materials obtained for specific works should be kept outside the accounts of any other category of stores. Such stores should be separately requisitioned for by the Executive Officers and arranged to be despatched to the sites of works. Materials other than petty consumable stores issued to a work, the account of which is kept by sub-heads in the Register of Works, if not consumed on, the work immediately on receipt at the site work of should be temporarily held at charge of a sub-head of work known as the "Materials-at-site Account". The estimated value of works for which account is to be kept by sub-heads in the Registers of Works will be Rs. 3 lakhs in the case of Track Renewal Works and Rs.1 lakh for other works.

1437. For the purpose of the rules contained in the following paragraphs :-

(i) Materials when obtained specially for a particular work or when released in connection therewith, so long as they are under the control of the authority in executive charge of that work, be deemed to be 'Materials-at-site'. 

(ii) Materials released from works, if not re-used thereon will be deemed to be "Surplus Stores".

(iii) The term "Sub-work" will be deemed to mean any distinct unit of a work that is sufficient large or important to be-kept distinct for purposes of accounts.

(iv) The term "Sub-heads" whether with reference to accounts or estimates of works, will be deemed to mean the sub-divisions into which the total cost of the work (or its sub-works) is divided for purposes of financial control and statistical convenience. The various descriptions of work that have to be executed in the course of a work are usually though not invariably, the sub-heads of it.

(v) The term "Register of works" will be deemed to mean the register kept to record collectively the expenditure incurred in the unit of executive charge on each work during the year (para 1472).

1438. No material should be obtained for a work unless the incurrence of the expenditure or liability involved thereby is authorized under the rules nor should they be obtained in excess or advance of requirements due allowance being made for all factors that may properly be taken into consideration. In case where materials obtained specifically for a work are left over on the completion of the work or are found surplus, such materials should under the orders of the Executive Engineer in charge of the work be either returned to Stores Depot or transferred to some other works which are likely to use them or to Engineering Stores Surplus Permanent Way or Engineering Stores Surplus-other than Permanent Way. The Executive Engineer should certify on the completion report of each work (Chapter XVII) that all materials originally charged to the work but not used up have been returned to Stores or transferred to some other works or Engineering Stores Surplus Permanent Way or Engineering Stores-Surplus-other than Permanent Way and the accounts of the work credited with their value.

1439. Materials required for a work may be obtained either from Stores or by purchase or transfer. In the case of direct purchase, the responsibility as to quality will devolve on the Purchasing Authority, unless arrangements have been made for inspection and passing by other agency. The authority in Executive-in-charge of the work should be responsible for holding in safe custody, for controlling consumption and to the extent prescribed hereinafter, for the correct accountal of all materials at site of such works, also for the return to stores, transfer or disposal otherwise to the best advantage of the Railway, of any materials at site which, it appears certain, will not be consumed on that work.

1440. Custody of Materials.--The materials held under. "Materials-at-site Account" can be either under the custody of the Supervisor who is executing the work himself or is kept in Engineering Stores Depots under the custody of a Depot Stores Keeper or Stores Supervisor. In both the cases only a numerical account will be maintained of the stores held.

Materials-at-site of Works for which Accounts are kept by Sub-heads in the Register of Works

1441.1. Daily Record.--The estimated value of the works for which accounts are kept by Sub Heads of the register of the works will be provided for in para 1436. A daily numerical record of receipt and issues of the material shall be maintained by the stock holders in the form E-1441.

1441.2. To cater for leading, classification and stacking of P. Way material the accountal should be made in form E-1441 as follows :--

 

(i)            FOR PWI/O. L.

               The accountal should be made within 15 days.

(ii)           FOR PWI TRACK RENEWAL/CONSTRUCTION

               The accountal should be made within 15 days.

(iii)          FOR PWI/GC

               The accountal should be made within 30 days.

Form E. 1441

. . . . . . . . . . . . . . . RAILWAY

MATERIALS-AT-SITE RECORD LEDGER FORM

Division ……………………….                                Station ……………………

Description of material

Unified nomenclature

Llist No.

Classification I or II

Opening balance

Unit

Receipts

Issues

Closing balance

Remarks

Date

Source

Quantity

Date

Sub-head to which chargeable & Particulars of documents under which issued

Quan-tity

                         

Received for the work  B.F……………….     From page No. …………………

Carried forward B.F …………………….       To Page No. …………………..

Corresponding              B.F.                 From Page No. ……………………….

Material

Released

from the

work.

Carried forward                        To Page No. ………            Return submitted on ………...

         Stock Holder's initials……….

 

 

 

1442. Materials obtained for the work should on receipt, be entered as such under the 'Receipts together with the date, quantity, issue notes or other reference. In the case of materials obtained by direct purchase particulars should be entered in a Measurement Book as well.

As materials are issued for consumption on the work, the date, the quantity and the sub-head to which they are chargeable should be recorded under 'issues' Materials so issued, but found subsequently to be surplus to requirements should be brought back into record as `Minus Issues'. Such transactions should wherever practicable be avoided by confining issues to exact and immediate requirements.

Materials released from the work should on displacement be recorded separately as such and be entered with the date and quantity as 'Receipts'. When subsequently utilized on the work again they should be shown as `Issues'.

Materials-at-site returned to Stores, transferred or otherwise disposed off should be shown in the respective records with date, quantity and disposal reference as `Minus Receipts'.

1443. Engineering Stores Depots.--Since an Engineering Stores Depot can cater for more than one field supervisor, a field supervisor executing the work can draw materials from such Depots only to meet his immediate requirements. In this case the Depot Store Keeper or Stores Supervisor will be the stock holder who will maintain the numerical record of receipts and issues.

1444. The sub-head `Materials-at-site' should be cleared from time to time as the materials are actually used on the work. The stock Holder should submit a numerical account in Form E-1441 monthly of the materials at site of each work to the Divisional Office. The Site Account received in the Divisional Office should be checked as regards receipts with relevant monthly Stores summaries, contractors' bills, etc. The issues as shown in the site accounts may be accepted and the issues priced and necessary book adjustments debiting the sub-heads of works and accounts of which the Materials are issued and crediting the relevant site accounts carried out. The pairing and verification of issue notes sent along with the site account with the accepted copies of the issue notes forwarded by the indentors should be done subsequently and discrepancies taken up.

1445. When the materials are under the custody of the Supervisor executing the work himself, the Supervisor can himself draw the materials for utilization as and when required. In this case also, daily numerical record of receipts and issues of materials shall be maintained in the Form E-1441.

1446. Quarterly Materials at site Returns.--The Supervisor who is executing the work and is also functioning as stock holder shall prepare a quarterly Materials At Site account return (Form E-1446) in respect of each work valued at Rs.3 lakhs in the case of Track Renewal Works and Rs.1 lakh in other works for which Register of Works is maintained by sub-heads of estimates, and send the same to the Divisional Office. This return should include only those items for which there have been any receipt or issues/transactions during the quarter. The quarterly return may be followed by a complete Materials-At-Site account returns for all the items at the end of half year ending September and March. A number of works may be included in one form provided that all such works are under the executive charge of the same authority.

Form E.1446  ( continued to.......List of forms)

1447. The check of materials-at-site return.--The Materials-At-Site return received in the Divisional Office should be checked in the following respects :--

  • (a) The opening balance should be checked with the closing balance of the previous return;

  • (b) The receipts during the period covered by the returns should be checked with the relevant issue notes, the summary of stores. adjustment memo and other receipt vouchers;

  • (c) The reasonableness of the issues during the period covered by the return should be checked with reference to the relevant sanctioned estimate, and the progress of work reported during the period;

  • (d) As regards materials returned to Stores Depots or transferred elsewhere, the correctness of credits to site accounts should be checked with the relevant advice of returned stores or adjustment memo;

  • (e) The arithmetical accuracy of the returns should be checked.

1448. Accountal in the Register of Works.--All materials obtained specifically for a particular work should be charged off immediately to the head to which the cost of that work as a whole is allocated (or if more than one head is involved to that bearing the greatest cost); but should, so long as they are not consumed on the work be borne under a suspense head "Materials-At-Site" opened under that head. All materials released from a work should also be borne under the same suspense head. The adjustment from the "MAS" suspense to the relevant final detailed heads should be carried out as soon as the materials are shown in the monthly return as having been issued for use on work.

1449. The responsibility for having a daily record maintained, a monthly return prepared. checked and valued and cost adjusted as prescribed in these rules devolves on authority in executive charge of the works. The Accounts Officer who maintains the Works Register is responsible for the final adjustment of all materials-at-site transactions.

1450. Verification of Materials-at-site.--The authority in executive charge of works for which material at site accounts are maintained should arrange for a periodical verification of the following materials at site pertaining thereto.

  • (a) Permanent Way materials.

  • (b) Other materials at site which can be readily separated and distinguished from any of the same description but of a different category.

It is not necessary that all articles should be checked at the same time; but every item should be verified at least once in a year. A certificate by the authority in executive charge of works that such verification has been carried out should, together with a note as to whether or not the materials were found to be unduly depreciated, be furnished on the materials at site return for the month of March, or on the last return on which a balance is shown, submitted in the year. The stock verification prescribed in this paragraph is in addition to the periodical stock verification of engineering stores arranged for by the Accounts Officer.

1451. Review of Materials-at-Site.--At the end of every financial year the Accounts Officer should prepare a schedule of the materials-at-site balances on the various works and should review it in consultation with the executive.

Materials-At-Site of works for which accounts are not kept by

Sub-heads in the Register of Works

1452. Daily Record. - A daily numerical record in respect of materials-at-site of works in this category for which a separate account is not maintained by sub-heads in the Register of Works shall be kept in form E. 1441.

1453. Monthly Return.- At the end of every month an excess materials return in form E. 1453. given below should be prepared in respect of all completed works in this category. These returns should show separately for materials obtained and materials released, the numerical balance only of materials at-site i.e. those that have neither been consumed on the work nor returned to the stores, transferred or otherwise disposed off and the date of completion of the works to which they relate.

Form E. 1453

...................... RAILWAY

MATERIALS-AT-'SITE RECORD EXCESS MATERIALS RETURN

Division……………………………                         Section…………………

Balance of materials still "At-Site" on……...........……………………………..

Name of works

Materials obtained for the work

Materials released in connection with the work

Date of completion of the work

Remark

Description of materials

Classification

Rate

Quantity

Rate

Quantity

 

 

 

 

 

 

 

 

 

 

 

 

Station/Office …………………………                                  Signature……………..

Date ……………………………        Designation………….

 

1454. Cheek of Excess Materials Returns.-The Excess Materials Returns should be checked in the Divisional Office as regards the correctness and reasonableness of the balances shown therein against the various receipt vouchers and the sanctioned estimates and put up to the Executive Engineer for his orders as to the disposal of the balances. If the "Excess Materials" cannot be utilized on some other works, they should either be returned to the Stores Depot or taken to Engineering Stores Surplus--(i) Permanent Way, (ii) other than Permanent Way, (iii) Awaiting sale.

1455. Accountal in the Register of Works.- Materials obtained specifically for particular works in this category should be charged off finally in accordance with their allocation.

Tools and Plant

1456. Tools and Plant for Maintenance.- A scale of tools and plant will be fixed for each gang under a Permanent Way Inspector; and the total with his gangs plus a small reserve in his own godown will form the scale fixed for each Inspector. A scale of tools and plant will similarly be fixed for other engineering supervisors. On issue to the permanent way and other engineering supervisors, the cost of these tools and plant is charged off finally. It will, therefore, be necessary for the supervisors to maintain a tools and plant register  (Form E.1462) and submit it after the close of each financial year to the Divisional Officer for check.

 Form E.1456

.............................. RAILWAY

REGISTER OF TOOLS & PLANT

Department ……………. Division……… Office……….. Sanctioned strength……….

Authority…………………

Class

Name of articles

Sanctioned scale

Balance brought over

Receipts

Total receipts and balance

April…………..... March

(to show 12 months separately)

Quantity

cost

Date

Particulars of voucher

Quantity

cost

1

2

3

4

5a

5b

5c

5d

6a

6b

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Issues

Quantity

Total

Balance at the end

Explanation of difference remarks

April ……… March

(to show 12 months separately)

As per return

As actually

Date

Particulars of vouchers

7a

7b

7c

8

9

10

11

 

 

 

 

 

 

 

 

 

 

           

Place…………………….

Signature…………………

Dated…………………….

Designation……………..

1457. The permanent Way and other Engineering Supervisors should not retain in their hands any tools in excess of the number allowed in their scale. Should additional articles come into stock from any stores, the order of the Divisional Officer should be obtained through the Assistant Engineer for their disposal. If replacement of worn out, damaged or lost articles is required a requisition for the articles required should be submitted to the Divisional Office with an explanation of the circumstances in which the replacement is applied for. The Divisional Officer will after satisfying himself as to the correctness of the explanation, approve the requisition and pass orders for the disposal of worn out or damaged tools and for the recovery or write-off of the cost of lost tools.

The tools and plant register received in the Divisional Office should be checked completely as regards arithmetical accuracy. The correctness of all items of receipts and issues should also be completely checked with relevant Issue Notes, Advice Notes, sanctions or writes-off etc. and the discrepancies taken up. The registers should then be put up for the information of the Divisional Engineer who will, if he considers necessary, order any redistribution of the tools.

 Toots, Machinery, and Instruments procured for works

1458. In the case of tools, machinery and instruments procured for works, apart from the periodical returns, which may be prescribed by the Chief Engineer. A yearly balance return in the Form E-1456 should be submitted by the Executive Engineer to the Chief Engineer. A record may be kept in the same from by each Assistant Engineer or Supervisor of all tools, machinery and instruments in his custody.

1459. Proper Accounts of tools and plants issued for use by the subordinates of the sub-division or temporarily lent to contractors, as well as those of articles lent to local bodies and others under competent authority should be kept in a manuscript register showing:--

(i)         the person to whom tools and plants have been lent,

(ii)        description of tools and plant,

(iii)       elate of issue, and

(iv)       elate of return.

These accounts should be reviewed periodically with a view to see that articles are returned without unnecessary delay and in good condition. This applies also to tools and plants sent out for repairs. On completion of works a review should be made of the available tools, machinery and instruments and action as required. and indicated in  Chapter XIX  of the Stores code be taken.

Adjustments

1460. Adjustments in the accounts of an Engineering Division will be necessary for:--

(i)         the liquidation of liabilities not payable in cash under the rules or the realization of outstanding credits otherwise than by receipt of cash.

(ii)        the transfer of debits and credits originally borne against a suspense head to the proper works or accounts heads.

Under the first category come such items as freight bills, work done bills received from workshops. Railway printing presses, ballast train charges, debits received from other Railway and the departments on account of stores supplied or services rendered (through Advices of Transfer Debits/Credits) etc. All transactions concerning the issue of stores from stock, the transfer of materials from one work to another and the clearance of items of debits and credits placed under the suspense heads come under the second category.

1461. Adjustment Memo.--In carrying our adjustments referred to in the preceding para the officer or subordinate initiating an adjustment should fill an Adjustment Memo (in the form given below, from E-1461) as far as he is able to do so and forward it to the Divisional Office for completion and further action. Reasons for the adjustment should invariably be recorded in such sufficient detail as to establish clearly the correctness of the necessity for adjustment. All Adjustment Memo requiring acceptance of third party should as far as possible be got accepted by such party before submission to the Divisional Office. If a debit is to be raised against another Division. Railway or Department, suitable action should be taken by the Divisional Office to obtain the acceptance of the parry concerned and to raise the debit through the Accounts Officer. If another Division or Department of the same Railway is affected the Adjustment Memo should be sent to the officer concerned who should fill in the debit column and pass it on duly completed to the Accounts Officer returning the counterfoil to the originating officer. If another Railway or State is concerned, the officer to be credited having obtained the debited officers acquiescence in the charge should send the Adjustment Memo to the Accounts Officer for the necessary transfer debit to be raised. Necessary entries in the respective Registers of Expenditure shall be made by the Accounts Officer.

 Form E. 1461

Department .................. ............... RAILWAY                        Office ………………

ADJUSTMENT MEMO BY THE ……..…………. SHOWING ADJUSTMENT TO BE MADE IN THE ACCOUNTS FOR THE MONTH OF ............ 19 ............

Particulars of transaction

Circumstances under which the write-back is proposed or authority for transfer

Amount

Head of account to be credited

Head of account to be debited

1

2

3

4

5

 

 

 

 

 

 

 

No.............................dated......................... Forwarded to the..………..for acceptance, allocation and early return.

No.............................dated......................... Accepted for Rs. ........................................ in the account for ...................20..........…. by debit to Revenue/Capital…………..

Signature ........................................ Designation………………………… Divn. ........................................

Signature of Accepting Officer ............... Designation………………………… Divn. ........................................

1462 Adjustment Memo may be used in three different ways; first for advising an adjustment to be made within accounts of the division itself secondly, for advising certain adjustment between two divisions or departments of the same Railway; and thirdly, for advising an adjustment to be made with another Railway administration. The following procedure should be followed in these cases:--

(1)        In every case the officer whose account is to receive credit should fill up the column showing the credit and if the adjustment is to be made in his own division, he should also fill in the column showing the debit. If another division or department or another Railway or  State Government is involved the office to be credited should send the Adjustment Memo to the Accounts Officer for the necessary transfer debit to be raised. Adjustments relating to stores transactions for which allocation is furnished should be adjusted by tile responding Accounts Officer in the same month's account in which it is recorded in the books of the originating unit in terms of para 410-A.

(2) The entries in the register of expenditure will be made by the responding Accounts Officer when filling up the debit columns and by the Originating Accounts Officer on receipt of the accepted counterfoil.

1463. Adjustment Bill--Adjustment of charges incurred by one departmental officer on behalf of another should, as a rule, be made on the basis of accepted bills. The form on which bills for acceptance should be prepared is given below. (c.f. para 1138-A).

 

 Form E. 1463/A 1138

BILL FORM

To,

………………

Name of the party.

Dear Sir

                                                          Subject...............................

            Reference.- Agreement dated........................

The following amount has become due to be paid to the Railway:--

Particulars of claims

Amount

Previous dues, if any

Total

1

2

3

4

 

 

Please remit the amount shown in column 4 by cash/cheque/Bank draft to the Chief Cashier/Divisional Cashier .................... on or before .................... under advice to this office falling which interest @ % will be charged on the outstanding balance. The Amount is creditable to the Head of Account .......................................

 

Please acknowledge receipt                                                  Yours faithfully

Error & Omissions Excepted                                                                        Accounts Offer

                     Designation……..

 

Copy forwarded to (Executive Officer) for information and necessary action.

1464. The bill (form E. 1463) besides being used for adjustment transactions may also be used for preparing claims which are settled by cash recovery. In either case, a register of bills recoverable should be kept in the following form with a view to watch recoveries. (c.f. para 1139-A).

 

 Form E. 1464/ A1139

REGISTER OF BILE RECOVERABLE

1.         Name of the party ……………………………….

2.         Particulars of the charges…………………….

3.         Reference to agreement etc…………………….

4.         Amount Recoverable………………………….

5.         Period viz. Monthly, Quarterly, Half-yearly, Annually .....…………..

6.         Due date of payment……………………….

7.         Accounts Officer (Initials) ........................................

No. and date of bill

Amount

Period

Date of realisation

Particulars of remittance

Outstanding dues

Remarks

1

2

3

4

5

6

7

 

 

 

 

 

 

 

 

 

 

1465. Carriage Bills.--The bill for freight charges should be supported by a detailed carriage bill in the following form (Form E. 1465).

 Form E. 1465

CARRIAGE BILL

Bill No. ……………….

To,

            The ....................................... Railway

For carriage charges as under during the month of ..........................20.

Sl. No.

Credit Note or Warrant

Station

Details

Weight

Checked Amount

Remarks

No.

Date

From

To

Qts.

Kgs.

1

2

3

4

5

6

7

 

 

 

 

 

 

 

 

 

1466. Ballast Train Returns.--A monthly or fortnightly return in the form given below, showing the working, of each ballast train will be prepared for the purpose of debiting the necessary charge on account of ballast train freight to the works or heads of revenue working expenses concerned. This return will originate from the office which controls the movements of engines and drivers and will be sent to the Divisional Engineer for completion and transmission to the Accounts Officer for effecting the necessary adjustment.  "The ballast train charges should be adjusted by debit to the works and account heads concerned and credit to Revenue head K-693-Demand No. 12, treating the same as reduction in expenditure on the pattern of other railway material."  

(Authority: Railway Board's letter No. 83-ACII/3/1 DATED 26.3.84)

Detailed rules relating to the working of ballast trains are printed as Appendix X to this code.

  Form E. 1466

BALLAST TRAIN RETURN

Statement showing the working of ballast trains for the month of Fortnight ending..............20…….

Date

Name of Driver

Engine

No. of trucks**

Distance between stations

Weight in tonnes

Engine under steam

No.

Class

From

To

Kilometres*

Hours

Minut.

1

2

3

4

5

6

7

8

9

10

11

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Head of Account and Work Chargeable

Amount*

Remarks

12

13

14

 

 

 

 

 

*To be filled in by the Accounts Office. The hire charges for the trucks and engines should be separately shown.

**These columns should be filled in by the Office of the Executive Engineer.

 1467. Transfer of documents. --Charges preferred by other railways and Administrations are adjusted by Transfer Documents. These are usually sent to the Accounts Office, which in turn will pass them on to the Departmental Officer concerned for verification and acceptance. The detailed procedure to be observed in regard to transfer transactions is laid down in the Indian Railway Code for Accounts Department. 

Departmental Registers

1468. Registers maintained in the Accounts Office. --With a view to facilitate the control of expenditure and also to record, collect and abstract under the prescribed heads of administrative accounts total outlay of the Railway, the following Registers are required to be maintained by the Accounts Officer: --

(i)         Revenue Allocation Register (Form E.1469).

(ii)        Register of Works (Form E.1473).

(iii)       Registers of Capital, Depreciation Reserve Fund, Development Fund and Open Line Works--Revenue Expenditure. (Form E.1480).

Each of the first two registers will be maintained by months and every voucher after being passed in Accounts will be posted in the register concerned in the appropriate column as regards allocation. The fact that a voucher has been so posted will be noted on the voucher. The up-to-date figures in the registers will enable the Accounts Office to exercise necessary checks with reference to estimates and allotments.

1469. Revenue Allocation Registers. --The entries in the Revenue Allocation Registers maintained in the Accounts Office shall be sub-divided as under:--

Cash;

Transfers;

Stores.

and sufficient space should be left after each head for the entries which normally come under it. Alternatively, separate registers may be maintained to record the expenditure in these three divisions, in which case a separate summary will have to be prepared to arrive at the total expenditure under the various heads of revenue classification. The sanctions by heads of accounts as given in the Authorization Rolls or the Distribution Statement of budget allotment should be entered in red ink at the head of the several Abstracts so as to form a ready means of comparison and check with the outlay and to admit of this being done the grand total expenditure for each month will be deducted at the foot of the abstract form ((Form E.1469); the sanctioned amount and the balance thus arrived at will be carried forward in red ink from month to month. At the end of the month when the Registers have been totalled, the 'Cash' totals will be agreed with the debits to 'Demand Payable' in the Monthly Classified Abstract of Cash transactions and a journal slip will be prepared crediting 'Demand Payable' and debiting the various Abstracts of the Revenue Accounts.

 Form E.1469

ALLOCATION REGISTER

(Abstract A to II.....and J to N)

For the month of ………...Allotment for the year

 

Sl.

No.

Particulars of transactions

Voucher

Detailed heads of accounts as per Revenue Classifications and Demand heads

Total

Grand Total

Serial No.

Remarks

 

 

No.

Date

Rs. P.

Rs. P.

Rs. P.

Rs. P.

Rs. P.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Total for the month. ................... ..............

And total to end of the.............…………

previous month.

 

Total to end of the. ................... ..............

month.

 _________________________________________________________________________________________

*In column 5 under Total should be posted "Wages and Materials" or "Ordinary and Special" According to the requirements of the rules.

 Note:Ύ The expenditure (other than on Survey) under the major head 345-A/B policy formulation direction, research and other miscellaneous Organisation should be recorded in separate register in accordance with the prescribed classification.

1470. The Registers (Form E.1469 for Abstract B.)--Maintenance of Permanent Way and Works should be maintained for each Executive Division and for each branch line worked under agreement. These registers may be kept by sub-divisions as well, if the Executive Officers so desire, for the effective control of expenditure against allotment. Expenditure on particular sections of the line may also be separately booked in these Registers if such booking is needed for the proper classification of expenditure or for any statistical or other purposes. At the end of the month the totals of these Registers should be abstracted into a separate sheet of the same Form E.1469 in order to arrive at the total outlay against Abstract ‘B'. 

1471. Reconciliation of Allocation Registers with General Rooks.--The total expenditure in the Registers should be verified each month with the debit to each Abstract in the General Books and a certificate of examination and verification enfaced on the register. The 'month' totals of each register should then be posted into the yearly Registers month to month to provide the figures required for the preparation of the Working Expenses' portion of the yearly Administrative Capital and Revenue Accounts. Alternatively the up-to-date totals may be brought forward in the Allocation Registers themselves.

1472. Register of works. --is a collective record of expenditure designed :

(i)         for effecting control of expenditure on works with reference to estimates, by facilitating comparison between the expenditure incurred on each work and the detailed provision made in the estimate for work;

(ii)        for effecting budgetary control, by facilitating a comparison between the budget allotment for the work and the actual expenditure to the end of the month; and

(iii)       to enable any material modification (see para 1109) occurring being spotted.

1473. Single sit of Works Register--Detailed Register of Works in Form E.1473 given below should be kept for all sanctioned works including those chargeable to Revenue, new minor work showing the amounts of estimates sanctioned. This register shall be maintained in the Accounts Office both for open line and construction organisation.

Form E.1473

.............................Railway

WORKS REGISTER

Name of work ...............

Authority ................…….

Capital........... .Rs. case……………Rs…………. Budget allotment for the year

Depreciation Fund.............................Rs.      Stores.................. Rs. Original Estimate No…………..

Development Fund .......................... Rs.      Total ....................Rs. Revised Estimate No....

Accident Compensation............................

Passenger Amenities Fund ................... ......

Open Line Works Revenue ................

Revenue ................. Rs.

Date of Commencement ..............

Date of Completion ..............

Date

No. of voucher

Particulars

Items of Estimate

Head of Accounts

Amount

Amount

Amount

Amount

Capital

DRF

Revenue

Development Fund

1

2

3

4

5

6

7

8

9

10

11

 

Advance payment for supply of materials

Materials at site

Value of materials received in advance of payment of contractor

Total charges

Cash

Stores

Total

12

13

14

15

16

17

 

 

 

 

 

 

 1474. This register should show the amount of estimate sanctioned, the budget allotment and details of expenditure on each work by heads of accounts and in addition under sub-heads of estimates in case of track renewal works estimated to cost Rs.3 lakhs and over and Rs.1 lakh and over In the case of other works. In this register sub-heads of estimate estimated to cost less than Rs. 10,000 need not be separately detailed, hut may be grouped together as may be found  convenient. The Register may be arranged by detailed heads of classification (for works falling under the demand relating to creation and replacement of assets) separate folios being set apart for each work. At the close of every month the Register of Works should be totalled up and the monthly, yearly and 'up-to-date' totals for each work struck. The Register of Works should be preserved for a period of 10 years.

1475. In posting the Register of Works in the case of works, the accounts of which are kept by sub-heads, the last column relating to each work will always show the 'total charges', the last column but one will show value of materials received in advance of payment 'to contractors', the last column but two will show the value of the 'materials-at-site' and the last column but three will Show ‘advance payment for supply of materials'. In the Ease of works, the accounts of which are not kept by sub-heads (Form E.1479), the value of 'Materials-at-site' need not be separately shown but the value of materials received in advance of payment to contractor and advance payment for supply of materials, if any should be shown in all cases.

1476. Value of materials received in advance of payment to contractors.--When the materials are received before payments have been made, such transactions should be credited to a separate suspense head "Value of materials received in advance of payment to contractors" in the Register of Works under the head of account that will record a major part of the cost of work, the credit under the suspense head should be cleared as and when payment is made.

A Subsidiary Register for all purchase orders for such items should be maintained work wise by the Accounts Office and entries on credit side should be made under the initials of sub-head/Section Officer (Accounts) from the Receipt Note Part III received duly evaluated from Executive Officers concerned in terms of para  739-S. Receipt Notes should simultaneously be posted in Works Registers by debit to 'materials-at-site account/final head' and contra credit to 'value of materials received in advance of payment to contractors' referred to above. All payments chargeable to this head should be made after being posted on the debit side in the subsidiary register under the initials of the Controlling Officer. The balances in the subsidiary register should be reconciled monthly with those in the Works Registers.

Thus, for stares purchased for specific works the transactions will not find a place in the Stores budget under this procedure. Arrangements should, however, be made to ensure that the total figures of purchases during a year for specific works which do not pass through Stores Account are available with the Railways for statistical purposes etc.

1477. Advance Payment to Suppliers before Receipt of Materials.--Where stores are purchased for specific works and can be identified ab initio as such, the expenditure should be debited directly to the works concerned and not pass through General Stores suspense head, irrespective of the physical movement of stores. Such advance payments should be recorded in the Register of Works under the suspense head 'Advance Payment for supply of materials under the head of account that will record a major part of the cost of the work. The payment should also be recorded on the debit side of a subsidiary register similarly to the one mentioned in para 1476 under the initials of the Controlling Officer. The contra-credit entry or the transaction will be made in the subsidiary register on receipt of Part III of the Receipt Note from the Executive Officer, as and when the materials are received, the suspense head 'advance payment for supply of materials' should be cleared to materials-at-site/final head. The balance under the former head in the Works Register should be reconciled monthly with those in the subsidiary register.

1478. With a view to facilitating control over works expenditure against estimate as well as allotment, the Executive Engineer should be furnished by the Accounts Officer periodically with a statement showing estimated cost allotment during the year, expenditure during the year and up-to-date expenditure incurred on each work.

In order to ensure that no document/voucher generated is lost sight of, the Executive Engineer's office should send a statement (in duplicate) of vouchers generated by his office every month to the Accounts Office. One copy of the statement should be returned to the Executive Engineer's Office with an indication of the vouchers not accounted for, with reasons. Similarly, Accounts Office should send to the Executive Engineer's Office a list of vouchers forced into the accounts which may have been taken into account in posting the Works Register in the Accounts Office.

1479. In the case of track renewal works costing less than Rs.3 lakhs and other works costing less than Rs.1 lakh, the Register of Works should be maintained in the following form (Form E-1479). This form will show merely the total charges against the work by account heads.

 Form E-1479

REGISTER OF WORKS

(For Works not accounted for by sub-hearts)

Name of Work ................... ............. .. Cash ................... Rs.     Budget allotment for this year........ Rs.......

Amount sanctioned ................... ................

Date of commencement ................... ..........

Dale of Completion...........................

 

Months etc.

Total value of work done

value of materials received in Advance of payment to contractors

Advance payment for the supply of materials

Total charges by Accounts Head

April 20............

Total for April

Total for the year

Total up to date

May 20..............

And so on

 

 

 

 

 

 

 

 

 1480. Reconciliation of Registers of Works with General Books--Register of Capital, Depreciation Reserve Fund, Development Fund ACSPAF and Open Line Works-Revenue. In order to ensure an agreement between the figures of expenditure charged to Capital. Depreciation Reserve Fund. Development Fund and Open Line Works-Revenue and ACSPAF as recorded in the detailed Register or Works, and the figures of the Ledger the Accounts Office should maintain a Register of Sources of funds for works expenditure in Form E.1480 shown below. This register will be posted from the detailed Register of Works (Form E.1473) in accordance with the minor, main and sub-heads of accounts classification and the totals under minor and main heads (i.e. each Plan head) for each month will be compared with the Cash Abstract Books, the journal and the Ledger. Separate folios may if necessary be set apart for each Plan head of classification (corresponding to the minor/main head of accounts) the monthly total being carried into a Summary at the end of the register, where the reconciliation with the general  books should be recorded.

  Form E.1480 

REGISTER OF CAPITAL, DEPRECIATION RESERVE FUND, DEVELOPMENT FUND AND OPEN LINE WORKSΎ REVENUE AND ACCIDENT COMPENSATION SAFETY AND PASSENGER AMENITIES FUND EXPENDITURE

Reference to No. of volume and folios of registers of works

Names of works

Capital

Depreciation Reserve Fund

Development Fund

 

 

 

 

 

Total Capital

 

 

 

Total Depreciation Reserve Fund

 

 

 

Total Development Fund

1

2

3

4

5

6

7

8

9

10

11

12

13

14

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Open Line Works--Revenue

 

 

 

Total Open Line WorksΎ Revenue

Total

15

16

17

18

19

 

 

 

 

 

 

 

 1481. Register of Works for Deposit Works. --The expenditure on Deposit Works should be recorded separately by each work in the detailed Register of Works in the same way as for other open line works and reconciled monthly with the general books of the railway (c.f.para 1848). Timely action should be taken to bring to the notice of the executive authority concerned the necessity for additional deposits. This will not, however, relieve the executive from taking such action on their own initiative. Expenditure incurred in excess of deposits will he at the risk of the officer who incurs the expenditure. When the cost of a work is chargeable partly to railway funds and partly to deposits, the register should record the outlay under those heads separately, and in case there are two or more distinct deposits for the same work, the amount chargeable to each deposit should be shown separately.

1482. Register of Works for New Minor Works. - Separate Register of Works should be maintained for recording expenditure on new Minor Works. The total expenditure booked against the New Minor Works should be reconciled monthly with that recorded under the head "New Minor Works" in the revenue allocation register. As the contracts with certain worked lines stipulate that the expenditure (chargeable to working expenses) on new minor works should be limited to a fixed amount per annum per kilometer of the line, it is necessary to watch the progress of expenditure on new minor works on each such line against the stipulated limit. This fact should be borne in mind in reviewing the new minor works register of the worked lines.

Accounts of Contractors

1483. Contractors' ledger. --Accounts relating to contractors should be kept as personal accounts in Contractors' ledger ( form E-1483 shown below) and a separate folio should be opened in the Contractors' Ledger for each contractor. The accounts of each contractor should exhibit all transactions with him, whether relating to one or several works or to materials purchased from him or supplied to him. The Contractors' Ledger should show the number and amount of each passed bill and certificate, briefly naming the work and the number and amount of the cheque. The amount of advance granted to a contractor as well as the value of material made over to the contractor against items for which he is paid the labour and material rates should be debited to his account and a receipt for the value thereof taken from him in respect of the debits.

The Contractors' Ledger should be posted as bills are paid and it should be closed and balanced monthly. A copy of his account in the ledger may be furnished to any contractor who wants it. Stores supplied to works under execution by contract should be accounted for as follows :-

(i)         when the contract is for labour only, by a direct charge as stores to the work to which it is issued.

(ii)        when the contract is for both labour and materials, as a debit to the contractor, the cost of stores as prescribed in para 1269 being either recovered in cash or debited to the Contractor’s account for subsequent recovery by deduction from the amount due to him for work done, in these cases an unstamped acknowledgement of the receipt of the material should be taken from the contractor.

 Form E. 1483

CONTRACTORS LEDGER  

Dr.

Contractor's Ledger

Cr.

 

Rs.

P.

 

Rs.

P.

 

 

 

 

 

 

 

1484. Closing of Contractors' Accounts.-Contractors accounts should be closed without delay on the completion of the contract. If a contractor delays to receive final payment for more than one month after the final certificate has been passed, the accounts of the work and of the contractor should be closed and the balance due credited to Deposit Miscellaneous'. Thereafter, action as indicated in  paragraph 1485 should be taken.

1485. Prompt Settlement of Contractor’s Claims.--All contractors' claims pertaining to a work should be settled as expeditiously as possible. It is not merely enough to have final bills prepared checked and passed for payment. If any contractor declines to accept payment of a final bill, he should be (1) asked to state his objections in writing and to receive on account whatever the Administration is prepared to admit at once as due; and (2) warned that no claim to interest would be admitted by the Administration. The objection raised or claims put forward by the contractor, whether in reply to the notice or of his own accord, should be investigated anti settled within a reasonable period. If the investigation is prolonged or thwarted by dilatory or obstructive tactics on the part of the contractor, the Administration should arrange to refer the case to arbitration as provided in the contracts. In all importance cases, where the amounts at stake are large or any important question of principle arises, legal advice should be taken at as early a stage as possible.

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