4th controller's training committee meeting 2012-13 held on 14th

2

INDEX

Pages

1. List of Participants (Appendix – A) 03

2. Opening address by the PCDA (BR) (Appendix – B) 04-06

3. Minutes of 4th

CTC Meeting (North/North Western Region )

Held on 14th

and 15th

March 2013 at New Delhi

(Appendix - C) 07-09

4. Directives by the PCDA (BR) while

addressing the participants in CTC Meeting 2013

Held at New Delhi (Appendix – D) 10-11

5. Agenda Points of PAO(GREF) Pune

Annexure A 12 -14

6. Agenda Points of JCDA(BR) Chandigarh

Annexure B 15-16

7. Office wise Agenda Points Annexure-C 17-42

3

APPENDIX – A

LIST OF OFFICERS WHO ATTENDED CTC MEETING AT NEW DELHI

ON 14TH & 15TH MARCH 2013

SL

No.

Name of Officer Name of Office

1. Shri Banwari Swarup, IDAS,

Principal Controller

PCDA(BR) New Delhi

2. Shri R.L.Negi,IDAS, Addl. Controller JCDA(BR) Chandigarh

3. Smt. Simerjit Kaur, IDAS, Addl. Controller PCDA(BR) New Delhi

4. Shri Dhananjay Singh, IDAS, DCDA PCDA(BR) New Delhi

5. Shri Pushkraj Bharti, IDAS, DCDA PAO (GREF),Pune

6. Shri Kartar Ram, IDAS, DCDA AO (P) Beacon

7. Shri G.R.Kaith, IDAS, DCDA AO(P)Sampark

8. Shri H.V.Lohani,IDAS,ACDA PCDA(BR) New Delhi

9. Smt. Richa Gupta, IDAS, ACDA PCDA(BR) New Delhi

10. Shri Chander Shekhar, ACDA AO(P)Chetak

11. Shri Rash Pal, SAO AO 760 BRTF

12. Shri Rishabjit Singh, SAO AO WBW Pathankot

13. Shri S.K.Gupta, SAO AO(P) Shivalik

14. Smt. P.Vijayalakshmi, SAO AO GREF Centre

15. Shri Vinod Kumar, SAO AO 38 BRTF

16. Shri A.K.Sakolia, SAO AO 762 BRTF

17. Shri R.C.Choudhary, SAO AO 31 BRTF

18. Shri K.Swami, AO PCDA(BR) New Delhi

19. Shri Rakesh Koul, AO AO 32 BRTF

20. Shri J.S.Raina, AO AO 35 BRTF

21. Shri Gian Chand, AO AO 45 BRTF

22. Shri M.S.Kashyap, AO AO 16 BRTF

23. Shri Subash Chandra, AO AO 753 BRTF

24. Shri Amar Singh, AO AO 21 BRTF

25. Shri Balbir Singh, AO AO 36 BRTF

26. Shri Pradeep Kumar, AAO PCDA(BR) New Delhi

27. Shri Mukesh Kumar, AAO AO(P) Himank

28. Shri Digambar Singh, AAO AO STF Hirak

4

Appendix - B

OPENING ADDRESS BY PCDA (BR)

4th CTC MEETING – NORTH/NORTH WESTERN REGION

14 – 15 MARCH 2013

My dear fellow members of the DAD fraternity,

It is my proud privilege to inaugurate the 4th North & North Western

Region CTC Meeting at New Delhi.

I welcome all the participants to the CTC Meeting and expect whole-

hearted participation from each one of you. Everybody should feel

free and flag the problems/issues that require clarification. This is

also an opportunity for experience sharing so that we all are

benefited by the collective wisdom of this august group.

The meeting will be convened as per the agenda circulated to all the

participants. In order to make this meeting more effective and

interactive, all the participants will be allowed a time of 10-15

minutes to project their achievements and problems, if any, during

the last one year.

As you are aware, of late, due to certain geo-strategic factors, there

has been an increased pressure on the BRO. Needless to mention,

this pressure is bound to affect all of us in the sense that the

executives will have much higher expectations from us in terms of

delivery of service. In this context, the speed and quality of our

5

service is of paramount significance for our effective role playing in

the overall scheme of things.

As you are aware, we have identified few Key Result Areas (KRA),

which have been duly approved by the HQrs Office as targets for

the current Financial Year. It is incumbent upon all of us to do our

utmost in order to concretize our targets. Some of the important

KRAs are as follows:-

* Initiate measures to overcome manpower shortage in PCDA (BR) Organisation.

* Implementation of E payment by all paying offices.

* Updation of Manuals (Internal Audit Manual/OM XIII).

* Inspection of sub-offices.

* Introduction of Quarterly Activity Report on the functioning of AO (P/TF).

* Ensuring timely submission & Quality of Reports.

* Liquidation of outstanding demands/advances.

* Clearance of Suspense Heads.

* Implementation of EDP Projects. Besides above, the areas which require focused attention are Internal

Audit Report and MFAI. Likewise, our performance in the field of

Financial Advice also needs considerable improvement. Since our

AOs are also working as IFAs in the field, they are bound to face

certain issues which impinge upon their functioning and as such, I

would like to devote at least one session exclusively to IFA related

issues.

6

These are only some of the critical areas that warrant our focused

attention. We need to retrospect the past, introspect the present and

visualize the future in a comprehensive manner. Once we do this,

we shall embark on the road to excellence.

7

Appendix - C

MINUTES OF 4TH CTC MEETING (NORTH/NORTH-WESTERN REGION) HELD ON 14TH &

15TH MARCH 2013 AT NEW DELHI

The CTC meeting for the 2012-13 was held in Delhi on 14th March 2013 & 15th March 2013

under the Chairmanship of PCDA(BR) New Delhi. The venue for the meeting was the Conference

Hall in Indian Federation of United Nations Associations ,New Delhi.

The meeting got underway with the welcome address by Shri Dhananjay Singh, IDAS,

DCDA, where besides welcoming PCDA(BR) amongst others, (List of participants enclosed in

appendix-A), he outlined the objectives of the meeting and requested PCDA(BR) to inaugurate the

CTC meeting 2012-13.

In his inaugural address , Shri Banwari Swarup, IDAS, PCDA(BR) extended a hearty

welcome to all the participants including those officers who have recently joined their respective

assignments. He touched upon various grey areas in administrative as well as functional fields and

urged upon all the participants to introspect and get themselves actively involved in the fields

which demand special attention. He advised all the participants to discuss issues as per agenda

points and in the process, they may raise some other points of common interest which they have

encountered during their day- to- day functioning and find difficulties in resolving them.

While acknowledging the fact that most of the sub-offices are facing acute shortage of

staff/officers in the region and which in other ways, affects the performance of our sub-offices,

he stressed that the officers in the sub- offices must rise to the occasion and get themselves

involved in order to tide over the difficult situation which has arisen out of shortage of staff. He

continued to say that he is seized of the matter and has taken up the issue personally, with the

authorities concerned to ensure that the deficiencies of staff/officers in sub-offices are

removed significantly and he would continue to do so till the staff/officers deficiency situation

improves. On the functional front, he insisted on pursuing excellence in terms of delivery, quality

of work and professionalism. He stressed on achieving targets that are duly approved by HQrs

Office and to do one’s best in concretizing those targets.

He asked the officers to motivate the young recruits, try to contain the attrition and as a

team leader should even try to retain them and help them integrate in the department. He also

advised the Accounts Officers to organize training of their staff in their own offices for half a

day or full day in a month where they should discuss various orders/circulars and their practical

application.

Although he expressed satisfaction over the present e-payment state, he asked all the

officers to achieve cent percent target as per CVC HQrs office guidelines in this regard. Our

offices are presently 5 %to 6 % short of the target.

8

PCDA(BR) also disclosed that Internal Audit Manual and OM Part-XIII are in the process

of updation/preparation. Once finalized, it would be of immense use to our sub-offices. He also

emphasised the need for meaningful inspection of sub-offices. For this purpose, comprehensive

questionnaires /proforma have been devised which have also the approval of HQrs office. This

questionnaire/proforma will be very useful for the Main Office in order to know the state of

works in such sub-offices. In addition, the PCDA (BR) has also devised a comprehensive proforma

for rendition of quarterly activity report by the sub-offices. He stressed on quality of the report

and timely submission of the same.

PCDA(BR) also touched upon several grey areas like liquidation of outstanding demands on

account of TA/DA/LTC, clearance of amount under suspense head, implementation of EDP

project, MFAI/IAR cases and outstanding audit objections. In the case of MFAI/IAR subject, he

expressed his dissatisfaction and anguish over rendition of nil report to Main Office by most of

the sub-offices. He wondered how there could be nil report when other audit agencies were able

to bring to light irregularities of high magnitude. He urged all the participants to go back to the

places of assignment with a resolve and clear intent to render at least one MFAI case in every

quarter. This positive and meaningful step would definitely enhance our reputation in the

department in general and Border Road Organisation in particular.

The outstanding audit objections are a matter of serious concern for all of us, and he

categorically described the state as poor reflection of our functional competence. Although he

agreed that there has to be a matching response from the executive side to address the issue, he

also asked the officers to take a pro active role in the matter and ensure that the outstanding

objections are brought to the barest minimum level. He also added that if positive response is

found to be wanting from the executives despite the efforts made by the officers, he advised

them to report the cases to Main Office or if required, to him directly with comprehensive notes.

At the conclusion of his inaugural speech PCDA(BR) advised that we all need to retrospect

the past events or activities, introspect the present and visualize the future. There is no finish

line in the race for excellence. In such a forum for discussion, will definitely surface ideas which

need to be translated into action.

Following the end of the speech, discussion on the agenda points was initiated by Shri

Dhananjay Singh, IDAS, DCDA and Shri H.V.Lohani,IDAS, ACDA and a threadbare deliberation

followed on all issues one after another. All the participants made a detailed account and

presentation on the issues concerning their offices. PCDA(BR), wherever necessary, intervened

and expressed his point of view on the issues.

After thorough discussion on all the issues of importance, decisions were arrived at in

respect of each issues which are appended in Annexure A,B,C(i),C(ii) &D.

Winding up the two day marathon session, PCDA(BR) expressed satisfaction over the

outcome of the meeting and once again urged upon all the officers present to put in sustained

10

Appendix-D

DIRECTIVES BY THE HON’BLE PCDA(BR) WHILE ADDRESSING THE PARTICIPANTS IN

CTC MEETING 2012-13 AT NEW DELHI

(1) Submission of reports/returns:- (a) The reports should be submitted on time (b) The

reports must contain the correct state of relevant affairs.

(2) Qualitative works:- The officers should develop excellence in terms of delivery, quality of

work and professionalism.

(3) Achievement of target:- The officers should achieve the targets under various functional

areas, fixed by the Main Office and approved by the HQrs Office. No shortfall, without

proper and valid justification, will be acceptable. One should do their best in concretizing

those targets by the end of March 2013.

(4) Training of staff/new recruits:- Accounts Officers as a team leader should organize

internal training of staff/recruits in their offices for half a day or a full day in every

month. He should discuss with them the various orders/circulars on functional matters and

sort out the problems bring encountered by them in their day to day activities.

They should also motivate, encourage the new recruits so that they continue to

remain in the department and do not think of quitting the service in the department.

(5) Implementation of e-payment:- Presently payment of about 95% of total transactions are

released on e-mode payment system. As per CVC and HQrs Office guidelines, cent percent

payment should be made on e-mode payment system. All officers should ensure that cent

percent target is achieved in this regard.

(6) Inspection of sub-offices:- Inspection exercises of sub-offices should be meaningful.

Accordingly, comprehensive questionnaire and proforma have been devised by the

PCDA(BR) for the purpose of meaningful inspection of the sub-offices. Since the

inspection report serves as key document in Main Office to know the state of affairs in

sub-offices and also helps to monitor the activities thereat, it is important that the

inspecting officer inspects the offices and compiles the report with due diligence.

(7) Quarterly activity report:- This report which has been devised comprehensively is the

brain-child of PCDA(BR). Accounts Officers in the sub-offices should make use of this

report and apprise the Main Office about the state of affairs in their office. They can

also bring to the notice of PCDA(BR) any important issues through this report.

(8) Grey areas as under:-

(a) MFAI/IAR:- Excepting one or two sub-offices, most of the sub-offices are in the

habit of rendering nil reports to Main Office which clearly reflects the

lackadaisical attitude of the officers towards the core functioning in AO(P)/AO

TF. Henceforth, it should be ensured by AO(P)/AO TF to render at least one

11

MFAI/IAR case with comprehensive note including comments of executives

authorities, in each quarter.

(b) Clearance of amount under suspense head:- AO(P)/AO TF should ensure that no

amount is kept under suspense head by the end of the financial year.

(c) Liquidation of demands on account of advances:- The position of outstanding cases

be reviewed from time to time and ensure that the advances are liquidated

strictly as per extant orders.

(d) Implementation of EDP project:- Suitable software is being developed in Main

Office for use in sub-offices.

(e) Outstanding Internal Audit objections:- While expressing his concern over large

number of outstanding cases, PCDA(BR) directed that

I. AO(P)/AO TF should review all the outstanding cases and reconcile the

position.

II. They should take keen interest and take up matter with the OC/Comdr.

at the personal level in a bid for expeditious settlement of outstanding

cases.

III. AO(P)/AO TF, where necessary, should take up the cases with the CE

(P) for early settlement of the outstanding objections.

IV. In the event of non-response from the executive authorities, the cases

should be brought to the notice of Main Office/PCDA(BR) with

comprehensive note, so that may be taken up matter at the appropriate

level.

V. All out efforts should be made by the AO(P)/AO TF to bring the

number of objections to the barest minimum by the end of March

2013.

of 42

ANNEXURE –A

AGENDA POINTS OF PAO (GREF) Pune

Sl

No

Office AGENDA POINTS Remarks of Main office Decision Taken at the CTC

Meeting

01. PAO (GREF)

PUNE

At present, pay & allowances and all other

personal claims upto AAO level, sanction of leave

upto AO level, maintenance of service book upto

AAO level, rendition of MACP report of eligible

AAO/SA/Aud/Clk of AO GREF centre are being

done by PAO (GREF), But AO (GREF) centre is

under the administrative control of JCDA (BR)

Chandigarh. Since PAO (GREF) is entrusted with

all the above mentioned responsibilities, it would

be appropriate to entrust the administrative

control of AO GREF Centre to PAO (GREF).

Agreed in Principle. i) The issue has been

agreed in principle.

ii) PAO GREF may

send SOC giving

pros and cons for

further

consideration in

the Main Office.

(Action: PAO GREF & Main

Office (AN-I)

02. PAO (GREF)

PUNE

The office is having 2 SAOs posted at EDP Centre.

Mr Mehta, SAO (EDP) will be moving out shortly

on promotion & Mr. D. G. Paithane, SAO (EDP)

will be retiring within 2 years. Moreover, Mr.

D.G. Paithane, SAO is planning to visit his son

abroad for a longer period, In case both of them

move out, this office will not have any

experienced hand to handle EDP. Moreover, our

EDP centre is not having an experienced AAO.

Hence HQ office may be requested to consider

the posting of Java trained (as skylark system is

based on Java) SAO and AAO immediately. So

that they can be trained by the officer posted to

Two AAOs from amongst the

posted strength in PAO (GREF)

Pune may be trained to address

the EDP related works. At present

providing EDP trained AAO cannot

be met considering the overall

shortage of AAO in the

organization. However matter will

be taken up with HQrs office.

PAO GREF may explore the

training avenue locally in Pune

and send proposal in SOC for

training to the requisite staff in

Java.


Office (EDP Sec))

of 42

EDP, at present.

03. PAO (GREF)

PUNE

Though 3 Auditors stand posted to this office by

HQ office as shown on website, appointment

orders have not been received so far. M.O. may

consider issue of appointment order of 3

Auditors who stand posted to this office.

Pre-appointment formalities are

being carried out before final

appointment letters are issued.

AN-I section of Main Office to

expedite.

(Action: Main Office (AN-I))

04. PAO (GREF)

PUNE

Quite often, the officers of this office are

imparting training to the officers/staff of Gref

Centre whenever any course is conducted at Gref

Centre. But no honorarium is being paid to them.

HQ DGBR may be requested by M.O. to instruct

Gref Centre to pay honorarium to this office for

delivering lecture.

A statement of case may be

forwarded to Main Office for

taking up the case with HQ DGBR.

PAO GREF may send SOC giving

details of the training being

imparted to GREF Centre for

taking up the matter with HQ

DGBR for payment of

honorarium.


Office AN-I))

05. PAO (GREF)

PUNE

It is observed that lot of communications are

received in this office from AO CE(P)/TF regarding

non-adjustment of P&A of GREF officers and

personnel on the plea that some individual/ Units

have moved out of their jurisdiction without

raising TBO against the AO (EDP)/TF to which

individual/ unit moved or attached. Summary of

A/C to be adjusted by raising TBO.

All AOs (P)/AOs TF should raise

TBO on account of P&A of those

GREF officers/ Personnel who

have been transferred out and

the summary of accounts sent by

PAO (GREF) Pune needs to be

adjusted immediately on receipt

of the same.

As per the instructions on the

subject, Task Force/Project

office receiving debit on

account of pay & allowances

will accept the same without

any correspondence with PAO

GREF and then may raise TBO

against the office to which the

individuals have been posted

out.

At the same time PAO GREF is

of 42

to ensure that they update

their record and should send

the debit correctly to the

concerned office.

(Action: 1. All AOs(TF/P)

06. PAO (GREF)

PUNE

At present CEA claims are being passed by PAO

(Gref). It is proposed that the CEA claims may be

passed by the concerned AO offices as no service

profile/ S.B of the individual is available in this

office. It will be more convenient of Gref

personnel to approach concerned AO office for

any doubt regarding CEA claims. It is proposed

that CEA claims may be admitted by AO offices

and nominal Roll may be forward to this office

for crediting in the IRLA.

The proposal is agreed with

principle. For the present status

quo may be maintained. However

necessary directives will be issued

in this regard from Main Office

shortly.

Detailed guidelines will be

issued by Main Office shortly.

(Action: Main Office –PAO Cell)

of 42

ANNEXURE-B

Agenda Point of JCDA (BR) Chandigarh for CTC Meeting 2013

Sl

No

AO(P) /

AO TF

Points in Details Comments of

JCDA(BR) CHD

Comments of Main

Office

Decision Taken at the CTC

Meeting

01. JCDA(BR)

Chandigarh

Office Accommodation for JCDA (BR) Chandigarh:

The office of JCDA (BR) Chandigarh was situated in the

premises of PCDA (WC), Chandigarh before 11/1998. After

shifting the office from PCDA (WC) Chandigarh building, the

office started functioning from 09.11.1998 from the premises

of Rear 38 BRTF, Chandigarh.

The office of JCDA (BR) Chandigarh had got assessed the

requirement of land for office accommodation from GE (P)

Chandigarh and 1100 Sq meter land was assessed for Office

accommodation.

The matter has already

been

taken up with the CE

(P)

Deepak , Shimla vide

this office letter No.

BR/I/Adm/

178/Accn/I Dt.

15/02/2013

Progress of the case

may be intimated to

Main Office.

Main Office would await for

the progress in the matter and

would extend necessary help

whenever required.

(Action: JCDA(BR)

Chandigarh & Main Office

AN-II)

02 JCDA(BR)

Chandigarh

Modular Furniture for office of JCDA (BR) Chandigarh:

With onset of modernization in every sphere in offices of the

central Government of modular furniture for office of JCDA

(BR) Chandigarh is necessity of time. With modular furniture

in the office, the officers as well as staff can upkeep their

office efficiency up to the mark.

To be discussed in

CTC meeting

Proposal for furniture

items received from

JCDA (BR)

Chandigarh has been

sanctioned vide this

office letter No.

AN/II/62/OC/CHD/

2012-13 dated

14.02.13

A SOC may be forwarded to

Main Office for consideration.

(Action: JCDA(BR)


AN-II)

03 JCDA(BR)

Chandigarh

Posting of Personal Assistant (P.A..) for Addl. CDA:

Consequent upon the joining the office head to the rank of

Addl. CDA in the office of JCDA (BR) Chandigarh, the

requirement of posting of one P.A. is necessary at present. The

posting of P.A in the office may please be expedited.

Being policy matter

may be discussed in

CTC meeting

Matter will be taken

up with HQrs office.

JCDA(BR) Chandigarh may

send SOC so that matter can

be taken up with HQrs office

(Action: JCDA(BR)


AN-I)

of 42

04 JCDA(BR)

Chandigarh

Posting of Data Entry Operator (DEO)/EDP trained AAO:

As the office of JCDA (BR) Chandigarh is responsible for

consolidation of Punching Medium in respect of sub-offices

under jurisdiction of this office and is also disbursing pay and

allowances in respect of this office and sub offices through

NEFT, the posting of one DEO and one EDP trained AAO are

required in the office so that the problems being faced by the

staff while operating systems, may be tackled.

To be discussed in

CTC meeting

A SOC for out-

sourcing of DEO

may be forwarded to

Main office for

examination. One

AAO from amongst

the posted strength in

JCDA (BR)

Chandigarh may be

trained to address the

EDP related works.

At present providing

EDP trained AAO

cannot be met

considering the

overall shortage of

AAO in the

organization.

A SOC for out-sourcing of

DEO may be forwarded to

Main office for examination.

One AAO from amongst the

posted strength in JCDA (BR)

Chandigarh may be trained to

address the EDP related

works. At present providing

EDP trained AAO cannot be

met considering the overall

shortage of AAO in the

organization.

(Action: JCDA(BR)


(EDP Sec))

of 42

ANNEXURE-C

AGENDA POINTS FOR CTC MEETING: March 2013

AO (P)/ TF WISE AGENDA POINTS:

Sl

No

AO(P) /

AO TF

Points in Details Comments of JCDA(BR)

CHD

Comments of Main

Office

Decision Taken at the

CTC Meeting

01. AO (P) Himank,

Leh

Procurement of spare Parts (Cat A) under delegation

of Powers:

The agenda point in the previous (CTC) Meeting

held at Jammu was raised on the subject regarding

procurement of spare part (Cat-A) as per serial no. 25

(C) of Govt. of India MORTH letter

no.04/696/2007/BEA/21801/PC/DGBR/TPC dated

27/11/2007, the OC’s of field workshops are

empowered to procure spares for

vehicle/Equipment/Plants for Rs.25000/- on each

occasion.

As per Para 913 of BR regulations, the power of

local purchase will be determined with reference to the

value of each article and a number of similar articles.

But nothing has been heard so far.

However the practice followed in area of our audit

jurisdiction is that the financial powers are being

exercise as per each item.

Main office may kindly examine the issue with

reference to the practice followed in other projects and

issue necessary guidelines in this regard.

Matter already discussed in

CTC meeting on 22nd -23

rd

March 2012 at AO (P) Sampark

and practice followed in AO (P)

Project falling under the

jurisdiction of CDA Guwahati

may be ascertained.

The matter has been

examined at this end in

the light of Guidelines of

DPM, Note below Rule

147 of FR-Pt.I, Para 748

of MESR and BRDB

letter dated 27.11.07 and

it is stated that powers

should be determined

with reference to the

value of a number of

similar articles purchased

at the same time and not

by the total cost of all the

items purchased at a

time.

AO(P) Sampark to

submit a SOC to

Main Office for

examination and

necessary

instructions on the

issue. Meanwhile

powers should be

determined with

reference to the

value of a number of

similar articles

purchased at the

same time and not

by the total cost of

all the items

purchased at a time.

02. AO 16 BRTF, Leh During the month of Jan/Feb every year. Task Forces

prepare their Annual requirement of Cat B stores for

the next Financial year which includes construction

materials & other Misc. Stores Such an Annual

requirement is prepared in the form of a document

called ARA (Annual Resources Appreciation). The

projection of quantitative requirement of various items

in ARA document is decided by the Engineering

Authorities in BRO on the basis of works planned to

Suitable instructions in this

regard are required to be issued

to AO TF/AO (P) after

thorough discussion on the

subject in CTC.

As local IFA, AO (P)/AO

TF are required to

involve themselves from

AON stage to

finalisation. As such AO

is expected to vett the

ARA from the necessity

points of view as well as

the provision in the TS.

AO(P)/AO TF

should vet the ARA

when received from

the executive and

also ask for the

approved copy of

the ARA from the

executive before

vetting any

of 42

be executed, on ground targets to be achieved

quantities of cement bitumen other constructional &

Misc. stores required as per engineering indices. The

ARA document was so far being approved by Chief

Engineer after deliberation with user Task Force

Commander. This year, However ARA has been

forwarded to this office for vetting. This new practice

is now being set by the executive authorities to rope in

audit to vet the quantitative requirements projected in

ARA by the engineering appreciation.

Comment of AO 16 BRTF:

It may be appreciated that quantitative requirements

have been prepared by the engineering authorities on

the basis of works planned to be executed on ground

targets to be achieved, quantities of cement, bitumen,

other constructional & Misc. stores required as per

engineering indices. Moreover, the basis of arriving at

the quantitative requirements as per engineering norms

lie with engineering experts and the Accounts Offices

would hardly have anything to contribute or make any

value addition in this arena, particularly on the basis of

inputs reflected in the ARA. An extract of first 02

page of ARA document is enclosed herewith for

appraisal to evaluate the inputs placed on record by the

executive authorities on the basis of which quantitative

requirements are sought to be vetted from audit.

Besides above, at the time of procurement stage,

when procurement proposal is received in AO office,

the same is examined with reference to all parameters

such as whether items is catered for in the technical

sanction, TS provision. Fund availability, price

reasonability etc. since all these inputs are available on

record at that time. Vetting would not only be an

infructuous exercise but also could lead to overlapping

i.e. vetting the quantitative requirement at ARA stage

and again at the time of according concurrence to

procurement proposals.

procurement

proposal.

Action: All

AO(P)/AO TF

of 42

03 AO 16 BRTF, Leh Based on functional requirements on ground, priority

of works plans etc. re-appropriation of funds is done

by chief engineer (P) from time to time during the

course of a Financial year as per Job requirements.

Such powers are vested in chief Engineers in terms of

Para 576 of BR Regulations. During the course of re-

appropriation, additional allotment/withdrawal of

funds is done amongst various jobs under the same

Major Head and quantum/magnitude additional

allotment/withdrawal is done in accordance with

targets fixed / planning on ground. For the first time,

re-appropriation proposal has also been sent to this

office by the executives to vet the quantum of

additional allotments being made or withdrawals being

ordered.

Comment of AO 16 BRTF:

It is opined that making any additional allotment to a

job or withdrawal of funds from a job during the

course of its execution of with in sanctioned

appropriation, to achieve priorities/targets is solely

with in the purview of executive authorities and an AO

office may not be in a position to appreciate the

position of jobs on ground/assess the gravity of

priorities/physical position of a job on ground/

geographical or climatic constraints on spots etc.

Executive authorities may be in a better position to

assess the realistic situation on ground and mobilize

manpower/financial resources at their disposal in a

rational manner.

As per Para 576 of BR

regulation AO TF is not

required to vet the re-

appropriation of fund.

Agreed. The case has already

been referred to

BRDB Secretariat ,

Action: (Main

Office Budget

Sec)

04. AO 753BRTF, Leh Nil

05. AO (P) Shivalik,

Rishikesh

Shortage of Staff:-

At present this office is functioning with only one Sr.

Auditor Sh. Angat Singh, AAO/8328154 was posted

to this office vide Main office letter AN/I/77CHD/Vol

X dated 24/07/2013 as a substitute of Sh. B.S. Bisht

AAO/8335366 who has already been relieved from

this office on 31/07/2012 but Sh. Angat Singh AAO

has not reported since then. Hence suitable staff may

please be posted for smooth functioning of this office.

Being Policy matter may be

discussed in CTC meeting

There is an overall

shortage of Officers/staff

in the organization.

Every effort is being

made to make available

Officers/Staff to the sub-

offices for smooth

functioning of the

offices. The matter

The matter regarding

augmentation of

Officers/Staff

strength in BRO

Sub-offices has

already been taken-

up with the

appropriate authority

and Main Office is s

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regarding shortage of

officers/staff is being

taken up regularly with

HQrs Office. However,

the position has been

noted for further

necessary action.

seized of the matter.

(Action : Main

Office –AN-I)

06 AO 21 BRTF,

Joshimath

Nil

07. AO 36 BRTF,

Uttarkashi

Nil

08. AO(P)

Deepak, Shimla

Nil

09. AO 759 BRTF,

Jeori

Shortage of Staff:

This task force was shifted from Aghanistan to

Solang Valley (HP) under Project Rohtang Tunnel in

the year 2009 from that date no Accounts Officer has

been posted. At present the location of this Task Force

is at Jeori (HP) and only one AAO and two Auditors

have been posted which are not enough to carrying out

of routine works of office. Hence it is requested to

provide AO and at least one Auditor in this office

please.

To be discussed in CTC

Meeting.

There is an overall shortage

of Officers/staff in the

organization. Every effort is

being made to make

available Officers/Staff to

the sub-offices for smooth

functioning of the offices.


shortage of office rs/staff is

being taken up regularly

with HQrs Office.


augmentation of

Officers/Staff

strength in BRO

Sub-offices has

already been taken-

up with the


and Main Office is

seized in the matter.

(Action : Main

Office –AN-I)

(Action : Main

Office –AN-I)

10. AO 759 BRTF,

Jeori

Office and Living Accommodation:

This office has moved with Task Force from its old

location Solang valley to Jeori. Only one room 10 x 10

Feet has been provided for office, which is not

sufficient. In the same room office work is being

conducting and AAO is also discharging his duty with

the staff in the same room. After several requests and

many reminders issued to HQ but no accommodation

has been provided to this office. It is requested to issue

the instructions to Task Force Commander through CE

(P) Deepak to provide the accommodation and office

furniture as per our previous demand. There is no

Being policy matter may be

discussed in CTC meeting

This matter was

discussed in the last CTC

meeting held at AO (P)

Sampark and it was

decided that AO (P)

Deepak will take up the

matter with CE (P)

Deepak demi- officially

and intimate status to

Main office. Outcome is

awaited.

As informed, the

problem is sorted

out now as more

room has been given

the the AO office.

No further action

required, as the issue

stands closed.

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separate room for store/old stock.

11 AO 759 BRTF,

Jeori

To make the 98% Payment to IOC:

As per MOU 98%payment will be made by AO office

in the IOC bills without watching CRV’s. This

payment has been done on receipt of bills from IOC.

As per our discretion it is not in order. We have no

token verification for receipt of consignment from the

consigner. This office is of the view that MOU may be

changed and full payment may be made on receipt of

full quantity along with the CRV and other supporting

document. In case it is not possible then at least a

token verification may be enclosed with the bill that

full quantity has been received by the consignee.

Already included in last CTC

meeting

The matter was clarified

in the last CTC meeting

held on 22& 23 March

2012 at AO (P) Sampark.

It is reiterated that the

payment of IOC bills

may be made as per

MOU.

Action- All AOs

(P/T.F.)

12. AO 38 BRTF,

Manali

Claims for grant of non-productivity linked (ad-hoc

bonus) to CPLs working in the area of 70 RCC under

HQ 38 BRTF, have been received in this office for

payment. The same was returned as per Para 2 (iii) of

GOI Min of Finance, Department of Expenditure E III

A Branch letter no. 7/24/2007/E III (A) dated 05-10-

2012 (copy enclosed) which clearly stipulated that the

casual labours who work in office following a 6 day

week for at least 240 days each year for 3 years or

more (206 days in each year for 3 years or more in the

case of officer observing (5days week), will be eligible

for this Non PLB (ad-hoc bonus) payment.

In this connection it is submitted that Casual labours

employed in GREF are working on roadside and not in

office accordingly in the opinion of this office, they

are not entitled for the ad-hoc bonus w.r.t above

quoted Govt. letter. It is pertinent to mention here that

the payment of ad-hoc bonus to CPLs in GREF is

being admitted in audit in the past and claims are

being preferred for payment.

In view of the above it is requested to clarify the

matter whether the CPLs in GREF who are working

on road side are also entitled for ad-hoc bonus.

2. Para -214 of Br regulation stipulates that the

members of the force shall be governed by the central

Required to be discussed in

CTC meeting.

The practice being followed

in BRO for grant of bonus

to CPLs who fulfill the

criteria for the same is

correct. Further there

should not be any doubt

regarding going to office or

to work.

1.Action- AO 38

BRTF

2. AO 38 BRTF may

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civil services (leave) Rules, 1972 as amended from

time to time. Leave will commence from the date on

which rail Accommodation become available at the

nearest rail head from the place of duty and will

terminate the date on which he reports for duty at the

rail head.

Of late it is seen that cash TA sanction in term of para

304 of BR regulation, read with in conjunction with

Rule 47 III of TA (revised addition 1976) has been

accorded for home town LTC and the member of the

GREF are claiming cash in lieu of railway warrants

from duty station to their home town and back

alongwith journey period(from

Istingri/udeypur/Manali) in term of 241 BR

Regulation.

In view of above this office is of the opinion that if the

GREF personnel travel on railway warrant then they

are entitle for journey period upto rail head and if they

are given cash TA sanction then their leave should be

start their duty station. Further the cash TA sanction

has been authorized to Gref officer only in term of

Para 302 BR regulation.

send the case

regarding issue of

Cash TA sanction to

Main Office for

further examination.

(Action : AO 38

BRTF & Main

Office AN-III)

13. AO STF HIRAK,

Champawat

AO S.T.F. Hirak is having dual nature of duties i.e.

HQ CE STF Hirak as well as the units falling under

HQ 50 BRTF. It is intimated that the authorized

strength of Auditors in respect of this office is seven

but only one Sr. Auditor and one clerk are posted at

present. AO/Sr. AO have not been posted since the

retirement of previous Sr. AO on 31/10/2012.

Furthermore, one of the posted Sr. Auditors is due to

retire on 31/10/2013 & often remains on leave due to

his domestic constraints. Many times our office is

dependent on the attached GREF personal for

important works like posting of demands, preparations

of construction accounts, PM and even for passing of

bills which should have done by our own staff.

Considering the volume of work, including Internal

Audit Main office is requested look into it favorably

and requested to post the AO/Sr. AO and at least three

PCDA (BR) is requested to

consider please.

There is an overall

shortage of Officers/staff

in the organization.

Every effort is being

made to make available

Officers/Staff to the sub-

offices for smooth

functioning of the

offices. The matter

regarding shortage of

officers /staff is being

taken up regularly with

HQrs Office.


augmentation of

Officers/Staff

strength in BRO

Sub-offices has

already been taken-

up with the


and Main Office is

seized of the matter.

(Action : Main

Office –AN-I)

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auditors for smooth running of the office work.

14. AO STF HIRAK,

Champawat Procurement of Spare parts (Cat A)

As per item 25 C of Govt. of India, MORTH letter No.

04/696/2007/BEA/21801/PC/DGBR/TPC dt

27/11/2007, OC’s of field workshops are empowered

to procure Cat A spare parts for I 25000/- on each occasion. However, in many case OC’s are procuring these spares quoting the authority of Para 913 of BR regulation as for each item. Thus the financial powers of procurement of Cat A spares are being exercised by the GREF authorities on the principle i.e. with reference to the value of each article & a number of similar articles purchased at the same time and not with reference to the total cost of all items purchased at the time. AO office is of the view that the total value of a supply order of Cat A spares required for one Vehicles/Plat/Equipment should be treated as an occasion & the CFA to be determined on the total value of that occasion.

The case is genuine and required to be discussed in CTC meeting.

The matter has been examined at this end in the light of Guidelines of DPM, Note below Rule 147 of FR-Pt.I, Para 748 of MESR and BRDB letter dated 27.11.07 and it is stated that powers should be determined with reference to the value of a number of similar articles purchased at the same time and not by the total cost of all the items purchased at a time.

Action- All AOs (P/T.F.)

15. AO STF HIRAK, Champawat

Audit Concurrence in IFA system

It has been observed that the proposals of procurement through supply orders or through contract agreement are being sent to AO (P)/ AO TF at the final stage i.e. after deciding L1 by the executives. Because of receipt of the proposal at this stage, the Account Offices (P)/ AO TF have limited scope to offer valuable comments on the proposed. Hence Accounts Office is of the view that the AO (P)/AO TF should be from the initial stage i.e. Acceptance of Necessity.

May be discussed in CTC meeting.

As local IFA, AO (P)/ AO TF is required to involve themselves from the AON Stage onwards as per IFA (BR) Manual Para 2.9.

Detailed guidelines in this regard have been circulated by M.O. Circular No.110 dated 21.03.2013. The same are required to be followed by all AOs(P/T.F.) (Action: All AOs (P/T.F.) & Works Cell of Main Office to take up the matter with HQ DGBR for issue of instructions to the units.)

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16. AO Gref Centre Pune

AS on date this office is having Rs. 90176752/- pertaining to TBO’s raised against various projects with oldest outstanding for the month of 6/2010. Consequent to introduction of MPS the debit raised prior to introduction of MPS needs to be accounted for. As the response from AO Project/AO task forces is not forthcoming this point may be included for discussion.

May be discussed in CTC meeting

List of offices who have not responded to the TBOs may be asked to respond the TBO by the 31.03.2013. Further progress may be intimated to M.O.

Action: AO GREF Centre & All AOs (P/T.F.)

12 AO (P) Chetak, Bikaner

Switching over to automated environment:- There is lot of scopes for office automation in the offices of AOs TF. This office proposes that a Software may be got developed for automated passing of bills on a system after linking the same with already fed Adm Approval, Technical sanction and Allotted funds for the year. This will facilitate following:

a) PM, MER, MES and construction A/Cs will be generated by the system.

b) Budget control and monitoring of funds. c) Controlling the expenditure to remain within

the tolerance limit of Adm Approval. d) Monitoring of item-wise expenditure against

the item-wise provision in T.S.

To be discussed in CTC meeting

Development of AO BRTF project is in hand at Main Office which will take care of office automation in various Sub Offices.

GO(EDP) Main Office to form a team and intimate Progress of the action plan. (Action: Main Office –EDP Section)

13. AO 49 BRTF, Hanumangarh

Nil

14. AO 45 BRTF, Jodhpur

Clarification on Condition 64 of IAFW-2249: As Per condition 64 of IAFW-2249 in case of measurement, lump sum and term contract the contractor shall be entitled to be paid advance on account (RAR payment) of work done/material supplied at the following percentage:- For work not exceeding 5 lac: 90% of the value of work executed. For work exceeding Rs. 5 lac but not exceeding 10 lac: 90% of the work executing for the first 5 lac and 92.5% of the value of work executed for the balance. For works exceeding Rs 10 lac: 90% of first 5 lac, 92.5% of next 5 lac and 95% of the value of work executed for the balance.


Retention money is required to be retained as per condition 64 of IAFW2249. The Quantum of retention money of Rs. 1.5 Lakh or 1% of CA amount, whichever is more will be applicable only when the RAR is supported with completion certificate issued by OC contract.

Action- AO 45 BRTF & All other AOs (P/T.F.)

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The amount so retained is called the retention money and shall be released to the contractor at the time of final bill. Further, in case the amount of such retention money is more than Rs. 1.5 lac, then after retaining an amount of Rs.1.5 lac or 1 % of the contract amounts as executed whichever is more, the balance amount of retention money will be refunded to the contractor on satisfactory completion of works as certified by GE. In this regard, a clarification received from Dte GBR vide their letter no. 24269/DGBR/CTK/102/E8 dated 1/8.05.2008 (copy enclosed) wherein it has been clarified that the retention money shall not exceed 1.5 lac or 1% whichever is more. In the opinion of this office during the course of execution of work the retention money to be held from advance on account payment of the contractor should be strictly as per laid down percentage as mentioned in condition 64 (a), 64(b) and 64(c) and during the course of execution of work the amount of retention money may exceed Rs. 1.5 lac or 1% of the contract amount. However on satisfactory completion of work as certified by the GE, after retaining 1.5 lac or 1% of the contract value whichever is more, the balance amount (amount in excess of Rs. 1.5 lac or 1% of CA already retained from RAR payments of the contractor during the execution of work) may be refunded to the contractor without waiting for the final bill. The point needs deliberations in CTC meeting to implement the orders in their letter and spirit and to have a uniform application of conditions of contract (IAFW-2249) in all the offices of AO (TF) and AO(P).

AO 45 BRTF, Jodhpur

Advance Tax deduction on retention money (held from the payment of contractors) at the time of RAR Payments: As per condition 64 of IAFW-2249 at the time of payment of RAR, certain percentage, from the amount due to the contractor on account of work done, is retained as retention money and the same is released at


This problem has not been encountered in any other area. However, IT. Official can be apprised that they should consider work done amount and not the payment received.

Income Tax to be deducted as per CBDT orders. Decision will follow shortly. (Action:Main Office

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the time of payment of final bill. As per practice, at the time of making advance on account payment (RAR), the Income Tax, Sales Tax and Labour Welfare Cess are deducted from the payment of the contractor with reference to the total work done (payment due to the contractor plus retention money withheld) and not w.r.t the amount due/released to the contractor. As a result, the quarterly statement of Tax deducted at source (TDS) submitted by the Task Force to the concerned Tax collecting authority i.e. Income Tax Department, Sales Tax Department and Labour welfare Department shows mismatch as the amount of TDS deducted w.r.t the work done comes more than the amount of TDS deducted due w.r.t the amount released to the contractor. In cases where the contractors usually get refund of such excess amount at the time of filing of annual return to the concerned Tax collecting authority. But, at the time of payment of final bill to the contractor, the TDS is not deducted on the portion of retention money held as per condition 64 of IAFW-2249 (which is released at the time of final bill), with the impression that the TDS on the portion of retention money has already been deducted at the time of releasing RAR payments. In this way, the contractors always take undue benefit by getting refund of excess tax already deducted at the time of RAR payments and the quarterly statement involving payment of final bills submitted to Income Tax Department does not match with the amount of tax due w.r.t amount due/ released to the contractor. This invites unnecessary issue of show cause notices for such mismatch with directions to deposit the difference by the tax collecting authorities to the payment releasing authority i.e Commander Task Force. In view of the above, this office is of the opinion that the TDS should be deducted w.r.t to the payment due/released to the contractor at any time not w.r.t to the work done. The points needs deliberations in the

While issuing Form 16, a column for work done amount can be inserted in the form. The practice being followed in other Projects/ TFs can also be ascertained.

– Store Section)

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CTC meeting to have the correct and uniform practice in all the offices of AO (TF), so that undue benefit to the contractors (by way of refund of tax at the time of filling of annual tax return), may be checked on one hand and displeasure of the Tax collecting authorities may be avoided on the other.

AO 45 BRTF, Jodhpur

Abolition of Surcharge and Cess on Tax deducted on non salary payments made to the resident Tax payers (contractors): Dte GBR letter No. 24228/DGBR/GEN/POL/10/E8 dated 20.05.2011 received vide 45 BRTF letter No.8004/P/101/E8 dated 10.06.2011 on the subject may please be referred (copy enclosed) As per CBDT circular No. 05/2010 circulated vide GOI MOF Department of revenue (CBDT) F. No. 142/13/20120-SO (TPL) dated 03/06/2012 and explanatory notes to the provisions of the Finance (No.2) Act 2009, (photocopies of relevant pages enclosed), the Surcharge and Cess on TDS on non salary payment to the resident tax payers has been abolished ( the extract of orders given below):- Para 3.2-2 SURCHARGE –IV- In case of every firm and domestic company no surcharge shall be levied. Para3.2-3 EDUCATION CESS:- The additional surcharge called the education Cess on income tax shall continue to be levied for the purpose of the Union @ 2% of income tax and Surcharge, if any, in the case of salary payment to the resident and in the case of all payment to non resident. Para 3.3-4 FIRMS:- RATIONALIZATION OF TDS RATE:- In order to ease the computation of TDS surcharge and Cess on tax deducted on non salary payment made to resident tax payers has been removed. The point needs deliberations and issue of clear instructions to have uniform practice in all AO (TF) to remove the surcharge and Cess on tax deducted on non-salary payments made to residents taxpayers (contractors Payments) as per existing orders of


Deduction of IT/ Sur charge on IT/ Cess may be done as per CBDT circular 05/2010.

SOC may be forwarded to Main Office alongwith relevant orders of CBDT for further clarification. (Action: AO 45 BRTF & Main Office – Store Section)

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CBDT.

AO 45 BRTF, Jodhpur

Credit and accounting of Earned Leave in r/o GREF: As per GOI MORTH BRDB F No.BRDB/14/256201/GE-1 dated 20.102011, circulated vide DGBR letter No.18379/Leave/DGBR/T&C dated 21/10/2011 (enclosed), the GREF personnel & officers serving in the unit/establishment working on 6 days week basis are entitled to credit of 60 days EL and 15 days CL in a calendar year w.e.f 20.10.2012. The credit of EL will be afforded on half yearly basis @ of 30 days on 1st January & 1st July every year. The credit for a fraction of a month will be given @ 5 days for a complete calendar month. The balance at credit at the close of the half year will be carried forward to the next half year subject to maximum limit of 300 days as specified in CCS (Leave) Rules 1972. The points of doubt are as under:-

1. Whether the EL granted to the GREF at par with the Army should be governed by the Service Leave Rules or by the CCS (Leave) Rules 1972.

2. In case of Army, 60 days Annual leave is admissible in a year and the accumulation of Annual leave is maximum 30 days in a year. In the same way 60 days EL is admissible to GREF also, whether it is also applicable in case of GREF. In other words, if an officer avails 15 days (less than 30 days) of EL in a year, whether only 30 days leave be carried forward to the next year (as in the case of Army) or remaining 45 days EL be carried forward to the next year, The point needs clarification.


1.The GREF is governed by the CCS (Leave) Rules . 2. Remaining 45 days EL is required to be carried forward to the next year. However there is no change in the total credit of EL in the A/c i.e. 300+15 days.


AO 45 BRTF, Jodhpur

Booking of Railway warrants in respect of GREF personnel: As per PCDA (BR) letter No. BR/BUD/900/2011-12 dated 23.01.2012 (copy enclosed) the Railway


Effective TE is required to be operated when the code heads operated by PCA (Fys) differ from


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warrants depicting the code 066/01, 067/01 and 067/02 may be booked in revised code heads 069/10,069/14 and 066/09 respectively. But all the railway warrants received from CCOA (Fys) Kolkata have been debited by them to 56/069/14 (GS Works) whereas a substantive portion of these railway warrants pertains to 56/067/08 (Agency work) as per unit liability reports/actual deployment of GREF personnel. The point of doubt is whether an effective TE can be operated at AO (TF) level for rectifying the booking made by CCOA (Fys) as the TE pertains to transfer of charge between two Major Heads i.e. GS and Agency work. A clear decision is needed to rectify the error.

the actual deployment pattern and P.M. is operated by the PCA (Fys) in the same financial year.

AO 45 BRTF, Jodhpur

Annual In-house Training Programme: It has been experienced during past that the in- house training conducted in JCDA (BR) Chandigarh lacks faculty. The frequent training programme with an interval of less than one month at many times is another factor. Keeping in view the volume of works assigned to AO’s (TF) such as payment, accounting financial concurrence and internal audit of all units situated at distant places and in the absence of sufficient staff posted at different task forces, it is not feasible to detail staff for such training every month. However in case the staff is detailed at the cost of office work, the purpose of training could not be achieved due to lack of experienced faculty at JCDA (BR) Chandigarh. Further the JCDA (BR) Chandigarh is also not properly connected with Air India and Railway service is also very less. In view of above, it is proposed that the place of in house training should be PCDA (BR) Delhi and should be conducted by a Team of experienced faculty members on quarterly basis. Since Delhi is a central place and well connected by Railway/Air India , the training at Delhi will save time and money and purpose of training


Training courses are being conducted as per directions of MO/HQrs office. However reduction in number of training is being considered at Main office for 2013-14.

The training course module will be worked out and the number of in-house trainings reduced accordingly. Action: Main Office AN-I & JCDA(BR) Chandigarh.

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would also be achieved to a greater extent.

15. AO (P) Sampark, Jammu

Medical Re-imbursement claim under emergency of GREF personnel: As per Main office letter No. AT/BR/153/Med/AR/Vol-VI dt. 27.08.2012 Srl No (d) “Emergency treatment taken directly in Pvt. Hospitals (Non-Empanelled Hospital with referral from AMA/Govt. Hospital where all facilities for treatment are available but the patient instead of going to Govt. Hospital went to Pvt. Hospital due to emergency. Clarification is therefore sought whether this case may be dealt with in accordance with Appendix VIII of CS (MA) Rules i.e. treatment taken in Emergency or as referral case.


The case may be dealt with as per the provision regarding taking treatments in Private hospitals in accordance to Appendix VIII of CS (MA) Rules wherein it has clearly been stated that the emergent cases involving accidents, serious nature of disease etc, the person/ persons on the spot may use their discretion for taking the patient for treatment in a private hospital in case no Government or

recognized hospital is

available nearer than

the private hospital.

The case may be referred to Main Office duly offering comments of AO(P) Sampark for further examination in the Main Office. Action: AO(P) Sampark & Main Office-Audit Section)

AO (P) Sampark, Jammu

Enhancement of Earned Leave/Casual leave office: GOI of Road Transport & Highway BRDB their No. BRDB/14/256/2010/GE-I dt. 20.10.2011 (copy enclosed) Enhance the Earned Leave from 30 days to 60 days and Casual Leave from 12 days to 15 days to the member of GREF in a calendar year, serving in the units/establishment of BRO which work on 06 days week basis. Since Accounts Office project is also observing 06 working days in a week as per office timing of units/establishments of BRO, enhancement of leave is required to be taken up with higher authorities. It is therefore requested that letter in spirit for enhancement of leave may be got implemented in respect of DAD Staff working in BRO offices which observe 06 working days.


It is major policy decision not only confined to DAD employees serving in BRO & cannot be considered in CTC Meeting.

The issue may be treated as closed.

16. AO13 BRTF, Procurement of Spare Parts (CAT ‘A’) under To be discussed in CTC meeting The matter has been

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Akhnoor delegations of powers: The point raised in previous CTC Meeting held during 2012 Srl. No. 01 AO (P) Himank Agenda but final decision has not been received so far.

examined at this end in the light of Guidelines of DPM, Note below Rule 147 of FR-Pt.I, Para 748 of MESR and BRDB letter dated 27.11.07 and it is stated that powers should be determined with reference to the value of a number of similar articles purchased at the same time and not by the total cost of all the items purchased at a time.

Vetting of Deviation Orders after approval in Principle by CE: The point raised in previous CTC Meeting held during 2012 at Srl No. 07 Of AO (P) Chetak but no decision was given by Main Office as the point was clearly understood by JCDA (BR) Chandigarh. This need re-initiation.


This point was already discussed in the last CTC meeting where it was decided that S.O.C is to be submitted to Main office for examination, which is still awaited.

(Action: AO 13 BRTF & Main Office –Works Cell)

AO13 BRTF, Akhnoor

(i) Static Accounting System. Matter was discussed and closed in the last CTC Meeting.

The matter has already been decided in the previous CTC Meeting, however copy of the order will be again circulated to all AO offices. Action:1. AO(P) Beacon- You are requested to make available the copy of the order to Main Office. 2.Main office- Audit Section.

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AO13 BRTF, Akhnoor

(ii) Duplication in Accounting System: This issue has already been raised in previous CTC Meeting 2012 by AO 31 BRTF but no instructions in this regard have been issued by HQrs.


This matter was discussed in the last CTC Meeting held at AO (P) Sampark and it was decided that duplication in preparation of CRV may be avoided and executive authorities may be advised to ensure compliance of correct procedure.

Existing system of accounting will continue. Action: AO 13 BRTF & All other AOs (P/T.F.)

AO 13 BRTF, Akhnoor

Misinterpretation in exercising of financial powers for procurement of Cat’A’ spares on the pattern of Cat ‘B’ Stores: Agenda point of AO 32 BRTF raised in CTC meeting 2012 at Srl No.06 clarification from HQ DGBR is still awaited.


This matter was discussed in the last CTC Meeting held at AO (P) Sampark and it was decided that AO (P) Himank will submit a SOC to Main office for examination to take up the issue with HQ DGBR. Till receipt of clarification from BRDB, we should restrict to the power delegated vide BRDB letter No. even dated 27.11.2007.

AO 13 BRTF, Akhnoor

Irregular Expenditure/Maintenance of Fictitious Accounts: As per practice/records stores procured/booked against particular jobs as per demands are being released for consumption against different jobs without proposing any adjustment for the actual consumption made resulting in maintenance of fictitious accounts, over booking as per actual consumptions as the stores transferred for consumption for other jobs/Release orders are not provided to Accounts Office. It is therefore proposed that early release orders for consumption of stores against particular jobs other than that for which the stores were procured be


Vetting of release order by AO office can be considered. This issue can also be seen during local Audit.

AO(P) Beacon, AO 760 BRTF. AO 762 BRTF, AO 13 BRTF, and AO 16 BRTF to study the issue and project solution to the problem. Action:1.AO(P) Beacon, AO 760 BRTF. AO 762 BRTF, AO 13

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concurred first by accounting authority to ensure proper booking/adjustment and avoid maintenance of any fictitious accounts. Case be examined and necessary directives be issued.

BRTF, and AO 16 BRTF 2.Main Office- Works Cell

17. AO 31 BRTF, Rajouri

Nil

18. AOWBW Pathankot Nil

19. AO WSD Pathankot Shortage of Officer: Consequent upon posting out of AAO on promotion during the month of Aug 2012 from AAO WSD Pathankot. No substitute has been posted till date. Stress of work load is always being felt on higher side due to above reason. A humble request is therefore, tender to consider the desirability for posting of AAO in commensurate with the authorised strength.


There is an overall shortage of officers and staff in the organization. To tide over the shortage, Main office is in constant touch with HQrs office. Recently one AAO has been posted to AO WBW Pathankot who may look after the works of AO WSD Pathankot, both office being co-located.

The matter regarding augmentation of Officers/Staff strength in BRO Sub-offices has already been taken-up with the appropriate authority and Main Office is seized of the matter. Action-(Main Office –AN-I)

20. AO (P) Beacon, Srinagar

Procurement of furniture: As per delegation of power vide MORTH letter No.04/696/2007/BEA/21801/PC/DGBR/TPC dated 27/11/2007 item 15 of Annx. ‘A’ CE has been vested with financial power of Rs. 2 lakhs to sanction the furniture for GREF accommodation works, however it is seen that proposals of procurement of furniture like charpoys to meet with the short fall due to condemnation of stores and new requirements are being initiated by the executive authorities for amounting to more than 2 lakh, considering the nature of stores as other Cat ‘B’ stores. Hence it is a point of doubt if CE (P) can resort to local purchase of furniture exceeding Rs. Two lakhs at one point of time.


This should be treated as procurement of furniture only and not Cat ‘B’ stores.

Action: AO(P) Beacon & All other AOS(P)/T.F.

AO (P) Beacon, Srinagar

Provision of stores in the Technical Sanction: The demands of construction/other Cat -B stores are projected by the Task Forces based on the provisions


Suitable instruction can be given to the executive authorities for

AO(P) Beacon may please forward SOC for consideration in

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made for particular stores in the Technical Sanctions pertaining to a particular job. It is however seen that some stores which are not catered for in the TS are also proposed to be procured which on pointing out are stated to be covered under the provision made as Misc Stores. However keeping in view the volume of procurement made, this office is of the view that there is no foolproof system to check the quantum of purchase made in the TS in all cases where the Sanctions; a specific provision should be made in the TS in all cases where the procurement of stores is valued more than one lakh. The point is required to be deliberated taking into the practice being in other Projects/Task Forces.

implementation. (Though HQ DGBR)

consultation with HQ DGBR. Action: AO(P) Beacon & Main Office-Works Cell


Procurement of medical supplies and hygienic chemicals: As per item 58 of delegation of powers vide MORTH letter dated 27.11.2007, CE is empowered to procure the medical supplies and the hygienic chemicals up to Rs. 10 thousand only per day and no next higher authority has been delegated any power to procure the medical supplies and the hygienic chemical stores exceeding Rs.10 thousand, however a proposal on account of procurement of medical lab exceeding the powers of CE was received which was returned to executive authorities to obtain the clarification from the higher authorities if such nature of stores are covered under the Cat ‘B’ stores or otherwise but no clarification has been received till date since 2011. Hence it requires clarification if medical supplies can be covered under the category of Cat ‘B’ stores.


Matter is under correspondence with HQ DGBR for categorization of medical lab as Other Cat”B” stores & also to obtain specific sanction of BRDB.

Action :_ Audit Section of Main Office to watch the progress.

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Fixation of pay on account of grant of MACPs: During the course of fixation of pay of GREF personnel on account of grant of MACPs, it has been noticed that the EOL period (without Medical) is being ignored while granting the MACPs in terms of Govt. of India Min. of personnel, public grievances and pensions (Department of Personnel and Training letter no.35034/3/2008-estt.(D) dated 19th May 2009. In this connection Para 11 of Annexure-I (terms and conditions) to ibid Govt. letter refers which stipulates ‘Regular service’ shall include all periods spent on deputation/foreign service, study leave and all other kind of account of grant of MACP-1 was received for fixation of pay where some absence of the individual was regularized by grant of EOL (without medical), accordingly the case was returned to executive authorities to reconsider the case for grant of MACP-1, taking into account the period of EOL. The case was referred to the Record office GREF Dighi Camp Pune who in turn has clarified vide his letter no.2056/MACP/Vol-23/32/FA2 dated 11.01.2013 that since the entire absence period was regularized as EOL by the competent authority. 1st and 2nd MACP granted wef 1 Sept.2008 will be in order. In this connection it is submitted that as per the provisions of above Govt. letter, 3 MACPs would be granted to the central Govt. GP-A,B & C after a interval of 10,20 and 30 years of regular service. Since the EOL period is not accounted for towards the qualifying service as per CCS (leave) rules unless granted due to civil commotion or for prosecuting higher technical and scientific studies, hence this office is of the view that the MACP in such cases would be deferred by equal period of EOL (without Medical) being the overstayed of leave.


As Per DOPT letter dated 19.05.2009, there is no such condition that MACP will be deferred on A/c of EOL. Further GREF Records has correctly clarified that the absence is regularized by grant of EOL. EOL on personal affairs does not disqualify for grant of LTC and qualifying period for appearing in Departmental exams, as such there is no point that MACP should be deferred on A/c of EOL.

Action: AO(P) Beacon & All other AOs(P)/T.F.

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Shortage of staff: At present this office has been provided with 03 (three) Staff (Sr. Adrs) against authorized strength of 06 Auditors. All the three stand posted out and in place of them only two have been provided. This office feels that 02 staff personnel are not adequate to handle the entire work of the office. The deficiency of staff effects the smooth functioning of the office especially when one of the two proceeds on leave. Main office is requested to consider posting of at least 02 more Auditors along with One AAO for smooth functioning of the office.


There is an overall shortage of Officers/staff in the organization. Every effort is being made to make available Officers/Staff to the sub-offices for smooth functioning of the offices. The matter regarding shortage of officers /staff is being taken up regularly with HQrs Office.

The matter regarding augmentation of Officers/Staff strength in BRO Sub-offices has already been taken-up with the appropriate authority and Main Office is seized of the matter. (Action : Main Office –AN-I)


Local purchase of items/stores from unit CSD without resorting to competition: This is with reference to the provisions contained in MOD (Finance) I.D No. 27(68)/C/2000 DATED 04/10/2003 (COPY ENCLOSED) which stipulates that the items available in the CSD can be purchased by the units/formations on a competitive basis by including CSD, which means that no direct purchase from the CSD for the departmental purposes can be resorted to by the units/formation. In this connection clarification on the points of doubt raised on the previsions of the DPM-2009 also refers (copy enclosed) which also does not allow the direct purchases from the CSD (MOD) without competition and it has been clarified that the CSD facilities cannot be extended for departmental purchases, as this could mean loss of state revenue, therefore a specific dispensation would have to be taken from DOPT & T and Ministry of Finance and has decided to maintain the status quo. In view of the above, the points need to be deliberated in detail to follow the same practice by all AO (P) Task Forces.


In view of the provisions of MOD letter dated 04.10.2003, no direct purchase can be made from CSD. However CSD can be one party among other competitors. There is no need for asking dispensation from DOPT as MOF has decided to maintain status quo.

Action: AO(P) Beacon & All other AOs(P)/T.F.

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21. AO 32 BRTF, Srinagar

From the establishment procedures it is seen that the allocation of jobs is being done by the executive authorities wherein no role has been given to IFA. As there is no clarity on the issue and at times Audit authorities have no control over the allocation which is made at the sweet will of the kind laid down principles regarding allocation of funds in various jobs so that Audit Authorities can have a better budgetary control.


Job allocation is done by the executive authorities on the basis of actual deployment, where our AO office has no role.

Action: AO 32 BRTF & All other AOs(P)/T.F.

AO 32 BRTF, Srinagar

The existing system regarding booking of P & A, TA/DA medical etc as well as work done in the jobs is under code heads leads to ambiguity. A different code head for P&A, TA/DA, medical which may also be booked to the same job needs to be evaluated. The concept of physical & financial mismatch can be addressed to if attached.


Contention of the officer is not clear, however he may study and forward detailed report for consideration.



As far as IFA system is concerned it pertains to delegation of power to lower hierarchy and for making the system more effective, it is imperative that there should be a clear determination of powers of the executives and the IFA/AO’s attached.


Delegation of Financial powers has clearly been issued vide BRDB letter dated 27.11.2007.



Methodology by which any query of IFA/AO Task Force for speedy disposal needs to be evaluated. Since the IFA system seeks to achieve the objective of resources utilized / output achieved, a greater decentralization of responsibilities is required.


Sub offices are required to work on the authority of various Govt. orders/ Departmental Manual etc. However in case of any doubt, M.O. is always ready to extend clarifications on the subject. Further AO may forward proposal in details.

Action: AO 32 BRTF


One more important aspect is that there is no quality control

of the work done in BRO. A separate department in BRO

which will have officials experienced in quality control can

also be looked into.


This is an executive issue, not related to AO office.

No action required as far as role of DAD is concerned.

22. AO 760 BRTF, Verinag

Shortage of staff: Against an authorized strength of 06 Sr.Adr/Adrs/Clerks this office has been functioning with just 02 Sr. Adr/Adrs/clerks for the past more than


There is an overall shortage of Officers/staff in the organization. Every effort is being

The matter regarding augmentation of Officers/Staff strength in BRO

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01 year which has resulted in serious in-adequacies in-so-far as smooth functioning of office is concerned. This shortage of staff has also resulted in overdependence on the executive authorities for mitigating this shortfall which everybody will agree has its own pitfall. As such Main office is requested to post at least 02 more Auditors to this office for smooth functioning.

made to make available Officers/Staff to the sub-offices for smooth functioning of the offices. The matter regarding shortage of officers /staff is being taken up regularly with HQrs Office.

Sub-offices has already been taken-up with the appropriate authority and Main Office is seized of the matter. (Action : Main Office –AN-I)

23. AO 35 BRTF, Udhamnpur

Nil

24. AO 762 BRTF, Kargil

Shortage of Staff: At present, AO HQ 762 BRTF is also providing audit cover the HQ Chief Engineer Project Vijayak Co-located in the same complex at KARGIL. The staff position is as under:- (A) Posted Strength: AAO=01, Staff=02 Auditors.

Here it may not be out of place to mention that office of the AO HQ 762 BRTF was raised in Sep’2008 along with raising of HQ 762 BRTF at Kargil. Since then Project Vijayak was also raised in the same complex with only one task force viz. HQ 762 BRTF. Though office of the AO 762 BRTF is providing audit cover to HQ CE (P) Vijayak, but posted strength of this office is not increased so far. This point was also raised in last CTC meeting and has also been informed to the main office separately.

In view of the acute shortage being faced by this office it is humbly requested that at least one additional staff may please be posted in this office for smooth functioning of the two offices.


There is an overall shortage of Officers/staff in the organization. Every effort is being made to make available Officers/Staff to the sub-offices for smooth functioning of the offices. The matter regarding shortage of officers /staff is being taken up regularly with HQrs Office.

The matter regarding augmentation of Officers/Staff strength in BRO Sub-offices has already been taken-up with the appropriate authority and Main Office is seized of the matter. (Action : Main Office –AN-I) (Action: Main Office AN-I

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25 AO 762 BRTF, Kargil

Shrinkage Loss: The issue regarding regularization of Shrinkage loss of POL products being received from IOCL and HPCL has been discussed with the authorities concerned and practice prevailing in supply unit of HQ 762 BRTF is as under:-

(i) As per practice prevailing in 533 SS & TC, POL products are being received in bulk from IOCL and HPCL at Kargil and further issued to consumer sub-units at RCCs/RMPLs level under HQ 762 BRTF. As per records available it is seen that full quantity of Petrol/Diesel as per invoice received from the IOCL/HPCL say 8KL is being taken on ledger charge. The payment to IOCL/HPCL agencies is also being made for the full quantity i.e. for 8KL. But physically lesser quantity say by less than 70 to 90 Ltrs is being received short due to temperature variation between dispatching & receiving locations which is further being charged off from the ledger charge as “Shrinkage Loss” on monthly basis through CIV.

(ii) This office had taken up the matter with authorities concerned suggesting that shrinkage loss should (A) Either be borne by the IOCL/HPCL agencies respectively or (B) in case it is not possible, the loss should be got regularized through loss statements. But the point is not agreed by the authorities concerned. In this context, views of this office are as under which may be considered by the Pr. CDA in consultation with HQrs DGBR/BRDB:-

(A) Shrinkage Loss is to be borne by IOCL/HPCL:-

Since both BRO & IOCL/HPCL are the Government departments, therefore, the shrinkage


The matter has been examined in consultation with PCDA (NC) Jammu. The procedure of writing of shrinkage loss on DBS (Daily Balance Statement) is as per ASC Regs. This procedure is also being followed in the area of PCDA (NC) and in our area also hence no deviation from the procedure at this stage is required.

Status quo be maintained and the issue treated as closed.

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observed due to temperature variation between the Dispatching and the Receiving locations computed using the Co-efficient of Expansion/Shrinkage Factor, should be borne by the dispatching agency and payment be made for the actual quantity received on ground. (B) Shrinkage Loss to be regularized through

Loss statements: Refer Para (A) above, In case “Shrinkage Loss” still continues to be borne by the department, the matter for regularization of shrinkage loss through “loss statements on monthly/quarterly basis” be taken up with HQrs DGBR/BRDB so that net loss regularized is brought out to the notice of the Government.

The case has already been referred to main office vide this office letter No: A/762TF/POL Shrinkage/Corr dated 07.03.2012.


Payment of Ration Money allowance to GREF Personnel: At present payment of “Ration Money Allowance” to GREF Personnel during leave period is being made by the respective AOs Task Force/AOs Projects. In this process lot of claims on account of regular Ration Money and arrears thereof on revision of the rates of the said allowance are being received for release of Payment. Basis of Payment: The ration allowance is paid at a fixed rate, being revised from time to time, on the basis of leave casualty. Otherwise also flow of GREF Personnel claim on temporary duty, LTC, Medical ration money is too much which is not possible to be completed by two staff within the specified period. It is therefore, proposed that payment of this allowance should be made by the PAO GREF by crediting the amount in the monthly leave salary statement on the basis of leave casualty published by


PAO GREF is already hard pressed with the work load, hence ration money may be continued to be paid by the AO (P)/TF.

Status quo be maintained. Action: AO 762 BRTF & All other AOs(P/T.F.)

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the unit like other allowances. In case payment of ration allowance by PAO is agreed, at least 10 man days of a staff will be available to be utilized for other purposes fruitfully. Pr. CDA is therefore, requested to kindly take up the matter with HQrs DGBR for implementation of this point.


Maintenance of Construction Accounts by Task Force: At present Construction Accounts are being prepared by the AO offices attached to the task force HQrs. In the last CTC meeting held at Jammu it was discussed that Construction Accounts be prepared by the task force HQrs but no directions in this regard have so far been received from the main office. Since all AOs office attached with task force HQrs are already facing acute shortage of staff, therefore, it is once again requested that matter regarding preparation of construction Accounts by the task force HQrs be taken up with authorities concerned.


This matter was discussed in the last CTC meeting and it was decided to maintain status quo.

SOC may be prepared by Shri Kartar Ram,DCDA of AO(P) Beacon who was of the view that the construction A/c should be maintained by the BRO and Shri H.V.Lohani,ACDA of Main Office who was of the view that the construction A/c should be maintained by the DAD for taking up the issue with HQrs office in consultation with HQ DGBR. Action: 1. Sh. Kartar Ram, DCDA , AO(P) Beacon. 2.Sh H.V. Lohani, ACDA, Main Office. 3. Works Cell of Main Office.

4th controller's training committee meeting 2012-13 held on 14th

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