expenditure some topics
TRANSCRIPT
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Measurement Book, On
account bills, Contractors
Ledger & Works Register
2
ByM.Nageswara Rao,
Sr.SO(A)/SC
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Maintenance of Measurement Book-para E1322
The pages of the book should be machine-numbered
no page should on any account be torn out, nor should any entry be erased or deffaced so as to be illegible
.If mistake be made, it should be corrected by crossing out the incorrect words or figures, and rewriting the correct words or figures, and the correction thus made should be initialed.
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Maintenance of Measurement Book-para E1322
The entries must be made directly in the measurement books at the site of work.
The copying of entries from another rough note book or similar record is strictly forbidden.
A reliable record is the object to be aimed at, as it may have to be produced as evidence in a Court of Law.
The entries must be made directly in the measurement books at the site of work.
The copying of entries from another rough note book or similar record is strictly forbidden.
A reliable record is the object to be aimed at, as it may have to be produced as evidence in a Court of Law.
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Maintenance of Measurement Book-para E1323
The entries in the "contents or area" column should, however, be invariably made in ink.
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Maintenance of Measurement Book-para E1324
• Entries should be recorded continuously in the measurement book.
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On Account Bill
Form No. E-1337
For use in Contract works only, not supplies of
materials.
On account means , before completion of the final
work.
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On Account Bill
Form No. E-1337
For use in Contract works only, not supplies of materials.
On account means , before completion of the final work.
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Passing of Contractor’s Bills1. Agmt should be vetted by SSO/A of finance section.
3. The items and amounts claimed are in accordance with the Schedule of contract
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Passing of Contractor’s Bills5. Contractor has signed duly accepting the measurements recorded.
6. Test check - The measurements recorded by the suboridnates are test checked by the Exe.Engineers.
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Passing of Contractor’s Bills7. Competent authority has approved and signed the Bill.
8. Necessary deductions incl: Income Tax are made in the Bill.
9. Variations in the Schedule quantity(beyond permissible limits) if any are concurred by Finance and sanctioned by Competent authority.
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Passing of Contractor’s Bills10. Prescribed form, are written in ink and are in original,
11. Total in words and figures,
12.No erasures and alterations, if any attested as many times as they are made,
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Passing of Contractor’s Bills13. Certify services for which payment is claimed actually rendered.
14.Correct allocation is furnished in the bill
15.Income tax deductions where applicable
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Enclosures to the Bill
Orignial W.O./P.O./Agreement/subsidary agt./MOU vetted by Finance
MOS – Designation and reference of authority ie item of SOP etc.
Copy of finance concurrence, wherever necessary..
Amendment to the purchase order, if any by competent authority.
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Enclosures to the Bill
Delivery date extension for material/equipment by competent authority.
Original 'Misc. Cash Receipt (MCR)' for release of EMD and S.D.
Specimen Signature of Bill Drawing Officer
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Contractor’s Ledger
It is a personal account of the Contractor
Records all the payments made to the Contractor and the quantity of the work executed.
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Contractor’s Ledger
Form No. E-1483It should be closed and balanced monthly
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Contractors Ledger – F-1483- An example
Dr. DEBITS Cr. CREDITSDate Particulars Amt.
(Rs.)Date Particulars Amt.
(Rs.)01.01.15 To Advance payment 10000 10.01.15 By Quantity of work
done20000
05.01.15 To Materials provided 5000
18.01.15 To On A/c Bill No.01 2000
31.01.15 Closing Balance c/d 3000
Total for Jan 15 20000 Total for Jan 15 20000
01.02.15 Opening Balance B/d 3000
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Contractors Ledger
The accounts of each contractor is covers one or several works pertains to him
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Contractors Ledger
A copy of his account in the Ledger may be furnished to Contractor on
request.
On completion of Contract, Contractors account should be
closed without delay
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If contractor declines to accept final payment ?
The final payment should be credited to “Deposit Misc”, if Contractor delays to receive final payment for more than one month.
Asked to state his objections in writing.
Warned that no claim to interest would be admitted by Railways.
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If contractor declines to accept final payment ?
The objections raised or claims put forward by contractors should be investigated and settled with reasonable period.
If investigation is prolonged due to obstructive tactics on part of contractor, railways should refer the matter to arbitration as provided in the Contracts.
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Works Register
Objects
Control of Expenditure
w.r.t Estimates
Budgetary control by comparison between
Grant allotted and expenditure incurred
To spot any material modification
occurred
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Works Register- Is a collective record of expenditure
At the end of every month, the register should be totalled up the 1.Monthly 2. yearly & 3. “Up-to –date” totals for each work struck.
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Works Register- Form No – E-1473
At the end of every month, the register should be totalled up the 1.Monthly 2. yearly & 3. “Up-to –date” totals for each work struck.
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Works Register
Last column always “TOTAL CHARGES”
Last but one column always “ Value of materials recd. In advance of payment to Contractors”
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Works Register
Last column but two will show the value of the “Materials at site”
Last column but three will show” advance payment for supply of materials”
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Works Register – F-1473 – pro forma
• Form E.1473• .............................Railway• WORKS REGISTER • Name of work ...............• Authority ................…….• Capital........... .Rs. case……………Rs…………. Budget allotment for the year• Depreciation Fund.............................Rs. Stores.................. Rs. Original
Estimate No…………..• Development Fund .......................... Rs. Total ....................Rs. Revised Estimate
No....• Accident Compensation............................• Passenger Amenities Fund ................... ......• Open Line Works Revenue ................• Revenue ................. Rs.
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Works Register – F-1473 – pro formaDate of Commencement__________________
Date of completion _____________________
Items of Estimate Head of Accounts
Date No. of Vr..
Particulars
Amt. Amt. Amt Capital DRF DF Rev.
Advance payment for supply of materials.
Materials at site Value of materials received in advance of payment of contractor
Total Charges
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