EngineeringEngineering Stores AccountalStores Accountal

We will discuss regarding :-We will discuss regarding :- Duties of AEN w.r.t. stores.Duties of AEN w.r.t. stores. Stores accounatal.Stores accounatal. Stores obtained for specific work Stores obtained for specific work

(MAS).(MAS). Disposal of surplus and obsolete Disposal of surplus and obsolete

stores.stores.

Inspection of Office and Stores of InspectorsInspection of Office and Stores of Inspectors(a)(a) The Assistant Engineer shall carry out an The Assistant Engineer shall carry out an

inspection of each inspector’s Office and inspection of each inspector’s Office and Stores at least once a year.Stores at least once a year.When checking stores, he should pay When checking stores, he should pay particular attention to the imprest and its particular attention to the imprest and its distribution, Engineering indicators, distribution, Engineering indicators, protection equipment and important items protection equipment and important items in stores.in stores.

(b)(b) The Assistant Engineer shall carry out The Assistant Engineer shall carry out inspection once in six months of all the inspection once in six months of all the small machines including light duty small machines including light duty (Chinese type) tampers under the charge of (Chinese type) tampers under the charge of the Inspectors for proper upkeep and good the Inspectors for proper upkeep and good running condition by PWIs.running condition by PWIs.

EngineeringEngineering Stores AccountalStores Accountal EEngineering department handles large ngineering department handles large quantities of stores which is grouped as quantities of stores which is grouped as below:-below:-

- - Imprest Store – P.Way materialImprest Store – P.Way material - Other than P.Way - Other than P.Way

-Surplus stores/Reserve store in case of -Surplus stores/Reserve store in case of other than P.way materialsother than P.way materials- Charged off stores.- Charged off stores.

Imprest Stores :Imprest Stores : Materials obtained, Materials obtained, not for specific works but as standing advance not for specific works but as standing advance except consumable stores such that jute, cotton except consumable stores such that jute, cotton waste oil etc.waste oil etc.- Imprest stores should be kept segregated from - Imprest stores should be kept segregated from all other stores.all other stores.- Materials issued from imprest stores, should be - Materials issued from imprest stores, should be recouped as soon after the issue as possible.recouped as soon after the issue as possible. - Imprest stores shall normally not permitted be - Imprest stores shall normally not permitted be transferred from one depot to another accept in transferred from one depot to another accept in case of emergency.case of emergency.

Surplus Stores :Surplus Stores : Comprises Comprises stores which are surplus to stores which are surplus to requirements & include materials requirements & include materials released from renewals & released from renewals & replacements etc. Disposal of replacements etc. Disposal of surplus stores shall be arranged surplus stores shall be arranged by the Divisional Engineer either by the Divisional Engineer either by transferring to other users or by transferring to other users or to stores department for to stores department for disposal.disposal.

Accounts & returns of imprest Accounts & returns of imprest and surplus stores :and surplus stores :Quantities accounts shoiwng the daily Quantities accounts shoiwng the daily receipts, issues & balances should be receipts, issues & balances should be maintained by stock holder (E-1414)maintained by stock holder (E-1414)- Day books : All actual receipts & issues - Day books : All actual receipts & issues of imprest & surplus stores, in the first of imprest & surplus stores, in the first instance, be entered by the subordinate in instance, be entered by the subordinate in separate note books chronologically. separate note books chronologically. (Form E-1416).(Form E-1416).

Separate returns showing Separate returns showing receipts, issues and balances of receipts, issues and balances of all items stores operated on all items stores operated on during the month should be during the month should be submitted by stock holder to submitted by stock holder to divisional office through ADEN (E-divisional office through ADEN (E-1417).1417).

Check of monthly stores returns:Check of monthly stores returns:In the divisional office, the imprest and surplus In the divisional office, the imprest and surplus stores accounts (Form E-1417) received from the stores accounts (Form E-1417) received from the depot holders should be checked to see:depot holders should be checked to see:

(i)(i) Opening & closing balance of Opening & closing balance of previous previous statement.statement.(ii) All receipts correctly posted.(ii) All receipts correctly posted.(iii) All issues correctly posted.(iii) All issues correctly posted.(iv) Inter-alia transaction are (iv) Inter-alia transaction are correct & correct & matching.matching.(v) In case of imprest stores, (v) In case of imprest stores, same has not same has not exceeded than exceeded than the sanctioned without the sanctioned without proper proper authority.authority.

Departmental stock verification Departmental stock verification of stores balances:of stores balances: Divisional engineer should arrange Divisional engineer should arrange

approximately one sixth of the stock approximately one sixth of the stock under each stock holder is to be verified under each stock holder is to be verified by actual count each month so that the by actual count each month so that the whole divisional stock is verified atleast whole divisional stock is verified atleast once in every six months. This once in every six months. This verification should be in addition to verification should be in addition to stock verification by A/c’s department.stock verification by A/c’s department.

Charged off stocks : Charged off stocks : will comprisewill comprise

i.i. Consumable stocks such as cotton Consumable stocks such as cotton waste, jute oil grease etc. used for waste, jute oil grease etc. used for ordinary repairs & maintenance.ordinary repairs & maintenance.

ii.ii. Petty stores, such as materials for Petty stores, such as materials for patch-work repairs to buildings.patch-work repairs to buildings.

iii.iii. Stores obtained for specific worksStores obtained for specific works

iv.iv. Tools & Plants.Tools & Plants.

Stores obtained for Stores obtained for specific worksspecific works - -MATERIAL AT SITE MATERIAL AT SITE

ACCOUNTACCOUNT

(M A S Account)(M A S Account)

We will discuss:-We will discuss:-

Applicability,Applicability, Purpose,Purpose, Procedure, Procedure, Relevant Para of Engineering Relevant Para of Engineering

Code.Code.

ApplicabilityApplicability MAS A/C is to be maintained MAS A/C is to be maintained

specific work wise for works specific work wise for works costing :- costing :-

Rs. 3 Lakhs in case of track Rs. 3 Lakhs in case of track related works and related works and

Rs. 1 Lakh in case of non-P. Rs. 1 Lakh in case of non-P. way works.way works.

Purpose of MAS A/CPurpose of MAS A/C To regulate purchaseTo regulate purchase and ensure that and ensure that

only materials actually required are only materials actually required are purchased.purchased.

Holding safe custodyHolding safe custody of materials at of materials at centralized places instead of scattering centralized places instead of scattering the materials at numerous sites of the materials at numerous sites of works till need for actual use arises.works till need for actual use arises.

Controlling consumption and Controlling consumption and regulate issueregulate issue of materials to meet the of materials to meet the exact and immediate requirements.exact and immediate requirements.

Purpose of MAS A/C contd..Purpose of MAS A/C contd.. To facilitate correct accountalTo facilitate correct accountal so that at so that at

any given time instant information is any given time instant information is readily available regarding the receipt, readily available regarding the receipt, issues and the balance of the materials issues and the balance of the materials as per the records and affording a as per the records and affording a cross check with the actual ground cross check with the actual ground balance for each work.balance for each work.

To facilitate the in-take of returned To facilitate the in-take of returned stores and disposal of storesstores and disposal of stores surplus surplus to actual requirements of the work.to actual requirements of the work.

Procedure of maintaining MAS Procedure of maintaining MAS A/CA/C

There are two aspects of MAS A/C.There are two aspects of MAS A/C.

First : Numerical Ledger – Maintained at First : Numerical Ledger – Maintained at depot level. depot level.

Secondly : Financial Aspect - Maintained by Secondly : Financial Aspect - Maintained by Executive officer of work concern. Executive officer of work concern.

The two aspects are linked to each other by the The two aspects are linked to each other by the link of monthly and quarterly returns submitted link of monthly and quarterly returns submitted by depot holder to the executive officer. The by depot holder to the executive officer. The methodology adopted in Rlys to maintain the methodology adopted in Rlys to maintain the MAS A/C and it’s final adjustments in the work MAS A/C and it’s final adjustments in the work registers as per Engineering code Para no. 1436 registers as per Engineering code Para no. 1436 to 1455 and 1472 to 1478.to 1455 and 1472 to 1478.

Extract of Important Relevant Para of Extract of Important Relevant Para of Engg. CodeEngg. Code

Para Para 14361436

MAS to be maintained specific work wise for MAS to be maintained specific work wise for works costing Rs. 3 Lakhs in case of track works costing Rs. 3 Lakhs in case of track renewal and Rs. 1 Lakh in case of other renewal and Rs. 1 Lakh in case of other works. Materials received but not consumed works. Materials received but not consumed immediately shall be held temporarily in MAS immediately shall be held temporarily in MAS A/cA/c

Para Para 14371437

FOR THE PURPOSE OF THESE RULES FOR THE PURPOSE OF THESE RULES FOLLOWING TERMS WILL BE USED:-FOLLOWING TERMS WILL BE USED:-Material obtained will remain in “MAS A/C” Material obtained will remain in “MAS A/C” till released/consumed.till released/consumed.Material released from work and if not re-Material released from work and if not re-used will be termed as “ Surplus Stores”.used will be termed as “ Surplus Stores”.

Para Para 1437 1437 contd.contd.

““Sub work” mean any distinct unit of a Sub work” mean any distinct unit of a work sufficient large or important for work sufficient large or important for purpose of accounts.purpose of accounts.““Sub heads” will mean the sub divisions Sub heads” will mean the sub divisions in to which the total cost of the work has in to which the total cost of the work has been divided.been divided.““Register of works” will mean register Register of works” will mean register kept to record collectively the expenditure kept to record collectively the expenditure incurred in the unit of executive.incurred in the unit of executive.

Para Para 14381438

Material be procured after sanction of Material be procured after sanction of expenditure.expenditure.Surplus material be transferred to other Surplus material be transferred to other works.works.

Para Para 1439 1439

Material can be obtained through stores Material can be obtained through stores or can be purchased directly.or can be purchased directly.Responsibility regarding quality of Responsibility regarding quality of material lies with executive in case of material lies with executive in case of direct purchase or with inspecting direct purchase or with inspecting officials.officials.Executive is also responsible for - Safe Executive is also responsible for - Safe custody, controlling consumption, correct custody, controlling consumption, correct accountal, return, transfer, disposal of accountal, return, transfer, disposal of material at site.material at site.

Para Para 14401440

MAS A/C can be maintained at depot level MAS A/C can be maintained at depot level or at site by the supervisor.or at site by the supervisor.

Para Para 14411441

Daily record of receipt and issue to be kept for Daily record of receipt and issue to be kept for sub-work wise. ( Form E-1441)sub-work wise. ( Form E-1441) A/Cs to be made:-A/Cs to be made:-

For PWI/OL – within 15 days.For PWI/OL – within 15 days.

For PWI /Tr. ren or Cons. – within 15 daysFor PWI /Tr. ren or Cons. – within 15 days

For PWI/GC – within 30 days.For PWI/GC – within 30 days.

Para Para 14421442

Receipt and issue to be shown date wise along Receipt and issue to be shown date wise along with qty. issue note ref.with qty. issue note ref.

Para Para 14431443

If more than one work is there with executive If more than one work is there with executive depot in-charge to maintain all receipt and issue.depot in-charge to maintain all receipt and issue.

Para Para 14441444

Monthly statement of receipt and issue to be Monthly statement of receipt and issue to be submitted by depot holder to executive for re-submitted by depot holder to executive for re-conciliation of financial part.conciliation of financial part.

Para Para 14451445

When supervisor himself is maintaining When supervisor himself is maintaining stores he is to maintain all records of stores he is to maintain all records of receipt and issue.receipt and issue.

Para Para 14461446

Quarterly and half yearly statement to be Quarterly and half yearly statement to be submitted by stock holder to executive.submitted by stock holder to executive.

Para Para 14471447

MAS A/C returns to be checked in MAS A/C returns to be checked in executive office for :-executive office for :-Opening and closing balance (of previous Opening and closing balance (of previous return).return).Receipt wrt issue notes, summary of Receipt wrt issue notes, summary of stores, adjustment memo, and other stores, adjustment memo, and other vouchers.vouchers.Reasonableness of issue wrt estimate Reasonableness of issue wrt estimate and progress of work.and progress of work.

Para Para 14471447

Correctness of debits.Correctness of debits. Arithmetical accuracy.Arithmetical accuracy.

Para Para 14481448

In register of work all materials to be In register of work all materials to be charged off immediately but till they are charged off immediately but till they are consumed to be kept in suspense head consumed to be kept in suspense head MAS.MAS.

Para Para 14491449

Executive is responsible for maint of daily Executive is responsible for maint of daily records and periodical returns while A/C records and periodical returns while A/C officer is responsible for final adjustment officer is responsible for final adjustment of all MAS transactions.of all MAS transactions.

Para Para 14501450

Executive to arrange once a year Executive to arrange once a year verification of material in MAS A/C in verification of material in MAS A/C in addition to stores verification by A/C addition to stores verification by A/C office.office.

Para Para 14511451

A/C officer shall review all MAS A/Cs at A/C officer shall review all MAS A/Cs at the end of financial year with consultation the end of financial year with consultation of executive.of executive.

Para Para 1452 1452 & & 14531453

Daily record and monthly return for works Daily record and monthly return for works for which A/c’s is not kept sub head wise for which A/c’s is not kept sub head wise shall be maintained as per these Paras.shall be maintained as per these Paras.

Para Para 14541454

Excess material usable or un-usable shall Excess material usable or un-usable shall be returned separately.be returned separately.

Para Para 14551455

Material obtained shall be finally charged Material obtained shall be finally charged off allocation wise.off allocation wise.

Para Para 14721472

Register of works:- is a collective record of Register of works:- is a collective record of expenditure designed for:-expenditure designed for:-Effective control on expenditure wrt Effective control on expenditure wrt sanctioned estimate.sanctioned estimate.For effective budget control wrt allotment For effective budget control wrt allotment and expenditure.and expenditure.To enable any material modification To enable any material modification occurring being spotted.occurring being spotted.

Para Para 14731473

Single set of work register to be maintained Single set of work register to be maintained for all works by A/Cs deptt.in addition to for all works by A/Cs deptt.in addition to work registered at office of executive.work registered at office of executive.

Para Para 14741474

The register should show amount of The register should show amount of estimate sanctioned, budget allotment and estimate sanctioned, budget allotment and expenditure and should be totaled month-expenditure and should be totaled month-wise.wise.

Para Para 14781478

With a view to facilitate control over With a view to facilitate control over works expenditure against estimate as works expenditure against estimate as well as allotment the executive engineer well as allotment the executive engineer should be furnished by the A/c’s officer should be furnished by the A/c’s officer periodically, a statement showing periodically, a statement showing estimates cost, allotment of expenditure estimates cost, allotment of expenditure during the year, and up-to-date during the year, and up-to-date expenditure incurred on existing work.expenditure incurred on existing work.

Para Para 14731473

In case of track renewal works costing In case of track renewal works costing less than Rs.3.0 lacks and other works less than Rs.3.0 lacks and other works costing less than Rs. 1 lakh, the register costing less than Rs. 1 lakh, the register of works should be maintained in Form of works should be maintained in Form no. 1479.no. 1479.

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