Railway Accounts Department Examinations

Showing posts with label contracts. Show all posts
Showing posts with label contracts. Show all posts

Saturday, February 15, 2025

Completion Reports - Works Contracts

 

Completion Reports

  •  Source: 17th Chapter of Engineering Code   

  • At the time of closing of Construction works, any items which were in progress should be completed and the accounts of the Project should be closed as soon as possible.  


  • The Project Engineer should therefore take prompt action as follows:


  1. To bring into account all charges and credits pertaining to the Project. 

  2. Take steps to liquidate all outstanding liabilities.

  3. Clear Suspense balances.

  4. Pay up outstanding Contractor’s claims

  5. Dispose of all surplus stores and tools and plants returned from work. 

  6. After all charges and credits relating to the Project have been booked in the accounts of the Project, a CR - Completion report of the Project should be prepared. 

 

Objects:  


  1. To compare the cost of work actually constructed with those provided in the last sanctioned estimate. 

  2.  To close the accounts of the work. 

  3.  To serve as a lesson to prepare the estimates for similar future works more realistically.

  4.  To regularise the excess over-sanctioned estimate

  5.  To transfer the expenditure reported in CR to Open Line through TWFA



  • Details: It should state the expenditure in the same details as the abstract estimate sanctioned by the Railway Board and should indicate any material modifications thereto. 


  • Verification: By Accounts Officer


  • Submitted to:  Railway Board


  • Target: Within 18 months from the end of the financial year in which the completion estimate is submitted. 


  • Example:  Suppose the Completion estimate is sanctioned in June 2018.  The end of the Financial year is March, 2019. Hence the due date for submission of Completion Report is 18 Months from March, 2019 i.e., September, 2020. 

 

  •  Addl information in CR:  Any other information as would in the opinion of the Railway administration be of interest to the Railway Board. 

 







  • Form E. 1706

COMPLETION REPORT FOR THE WORK................

Particular Heads of Account and Description of works

Amount of Estimate with reference to authority for sanction

Actual Expenditure

Difference

Remarks & Explanations

Excess

Saving









  • Explanations: 

  1. Excesses:  Not less than 10 % or Rs. 25000 whichever is less over the Estimate  - Sub work wise. 

 

  1. Savings: Not less than 20 % or Rs. one Lakh whichever is less over the Estimate  - Sub work wise. 


  • If variations are within 5 % of the Sanctioned Estimate, the respective Engineer is authorised to approve CR behalf of GM.  

 

  • CR of New Railway Lines:   Accompanied by a Comparative statement showing the literal prospects of the line as anticipated and updated with ref to the Completion Cost. While working out, the changes that happened for the estimate of Earnings up to the date should have been taken into account while working out the financial prospects. 

 

  • CR of Works costing less than Rs. One Crore


  1.  Should be considered as completed when it funds the purpose for which it when sanctioned, was intended,

  2. and when there has been no expenditure thereon for 3 months thereafter. 

  3. All outstanding debits and credits - as a rule adjusted in the account of work within 3 months of the date of completion. 

  4. The account of a completed - should be closed 6 months after the date of completion and CR should be drawn.

  5. CR should be prepared in the same work as that for works costing over Rs. One Crore. 

  6. Explanations:  Excesses and Savings - 5% or Rs.10000 whichever is less.  

  7. Should be submitted within 6 months of the Completion of the Work.  

  8. No expenditure is recorded for 3 consecutive months - Accounts officers should call for the CR. 

  9. Uncompleted Works - The executive officer should advise the Accounts Officer of the probable dates of completion and submission of the completion reports.

  10. Abnormal delay in the submission of reports by the executive officers should be brought to the notice of the Head of the Railway Administration by the accounts Officer.







  • Sanctioning of CR: 

  1. The authority who accorded the Administrative approval to the work for information or regularisation. 

 

  1. Structural & Track Renewal works or Works costing over Rs.2.5 Crores included in the Budget with prior approval of Railway Board or Out of Turn works sanctioned with the administrative approval of Railway Board being beyond the GM’s powers         -   GMs  

 

  1. Where Material modification involved or beyond the GMs powers  - Railway Board.  


Accounts verification: 


  1. Check that the CRS have been prepared in the proper form

  2. Check the entries with the particulars of sanction and  booked outlay. 

  3.  Correctness of postings of all final bills in the CR

  4. Test checking the correctness of a percentage of other items. 

  5. Satisfactory explanations for excesses and savings. 

  6. Unused materials are returned to Stores or  transferred elsewhere and the account of work credited with their value. 

  7. CRRM - Credits for the Railway Released Materials provided in the estimate - adjusted against the work or not

  8. Verification Certificate should state the authority competent to sanction the outlay in the Report. 



Completion Statements: 


  • In case of works - Expenditure on such works is within the competence of the Head of Railway to sanction.  Formal CR on the prescribed form need not be prepared. 

  • All information required in CR, the Accounts officer certificate and the sanction of the competent executive authority may be recorded in the Works Registers under the relevant columns. 


  • E1744 - Completion Statement


  1. Reference to estimate.

  2. Amount of sanctioned estimate.

  3. Actual expenditure as finally booked.

  4. Brief explanation of excess or saving. 


Problems facing drawal of CRs


  1. Works Registers not being up to date

  2. Old works –no Records

  3. Final Bills yet to be passed

  4. Adjustments pending

  5. No Funds

  6. Arbitrations and Disputes

  7.  Lethargy and Slackness

  8.  No adequate  monitoring at higher levels

  9.  Frequent changes in staff/Jurisdictions 

  10.  Lack of interest & guidance

  11.  Large variations in Cost and Sanctions

  12.  Non-realisation of Credits 

  13.  Vigilance Cases/Audit Objections

  14.   Mobilisation Advance remaining unrecovered 

  15.  Compensation for land acquisition not finalised in courts

Suggestions: 

  1. Reconciliation of Works Registers with the records available in the Accounts Office. 

  2.  Draw up provisional CR in case any Arbitration case is pending or balances lying under MAS or MAC (Risk & Cost) 

  3. Submission of Part CRs to the coordinating Dept for inclusion in the General CR. 

  4. Finally, after the sanction of Competent Authority is obtained, action is to be taken to write to Sr.EDPM to close the work code, for stopping further printing of Works Register.

  • accounting and financial principles envisage that the accounts of the completed works should be closed as expeditiously as possible so that the housekeeping in both the Accounts and Executive Departments will be in order.

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Monday, July 6, 2020

Direct Acceptance of Tenders - Works


Direct Acceptance of Tenders - Works

ü  Constituting the Tender Committee is not required for awarding of the works up to Rs. 50 Lakhs by SG or JAG or Sr.Scale (Independent charge)

 

ü  Object is to speed up the process of awarding the Tenders thereby execution of works without loss of time.  

Requisites of Direct Acceptance of Tenders

ü  By SG or JAG or Sr.Scale Officers(Independent charge)

ü  Up to value Rs. 50 Lakhs

ü  Tender Committee not required

ü  Tendering through E-Tender i.e., IREPS and Open Tender mode only

ü  Minimum Notice Period – 21 days

ü  Ensure availability of Funds before calling of Tenders

ü  L 1 cannot be bypassed

ü  Negotiations if any, with L 1 only

ü  Reasonable Speaking Order by TAA – Tender Accepting Authority (about Tender evaluation & Acceptance)

ü  TAA is responsible for :-

A.      No splitting has been done to bring the said work value within the ambit/range of Rs. 50 Lakhs.

 

B.      Tender schedule has been prepared as per the rates & quantities prescribed in the detailed estimate (sanctioned)

 

C.      Sanction of Detailed Estimate

 

ü  LOA  - Letter Of Award/Acceptance should be vetted by Finance (Object is to comply the above requisites or not)

 

()()()()()()()

Thursday, April 23, 2020

IR-WCMS

IR-WCMS - Indian Railways Works Contract Management System

·         Source: Click for Railway Board Letter dated 21.04.2020

·         Developed by CRIS

·         Web enabled application ( i.e., work on any device that can run on a supported browser and has an active Internet connection)

·          hosted on https://ircep.gov.in/

·         Applicable from 01.05.2020 for all new works in Engineering Dept

  • Integrated with IREPS for importing data and IPAS for release of payment to contractors.

·              Covers:   all the activities associated with contract handling which inter-alia include the following:

    1. Submission of Performance Guarantee
    2. Preparation & signing of contract agreement
    3. Billing and its integration with IPAS for Payment
    4. NS items preparation and sanction

e.      Variation statement preparation and sanction

f.        Extension of DOC (Date of Completion)

g.       Release of PG/SD

h.      Correspondence between Railways with contractors

·              The e-module for Zonal Contracts has also been developed.

·         IR-WCMS not applicable for

·         Contracts having provision of contractor's measurement

·         Composite contracts having scope of Elect. & S&T works also

·         Contracts having provision for release of advances to contractors

·         The modules for above are also under development and shall be launched soon.

·          In the First phase, Engineering Dept of 17 Divisions  in Indian Railways already implemented. 

·         Board has been decided to extend this e-application to all new works awarded on or after 01.05.2020 in Engineering Dept of all the Divisions in Indian Railways.

·           Exemption - Applicable of WCMS   - With DRM's personal approval with reasons recording.

·           In any case, Works Contract shall not be handled both manually and on IR-WCMS.

·              Only new contracts shall be handled on IR-WCMS. The ongoing contracts shall continue to be handled manually.

·              However TC (Tender Committee) proceedings and LOA need to be through IREPS only.  Later the same may be imported to IR-WCMS.

·              Since railway clerical staff, supervisors and contractors would be operating IR-WCMS, officers who have already been trained by CRIS shall provide necessary training to them.

·              Being a financial application, officers are strictly advised not to share their passwords with others and keep digital key in their personal custody.

·              Final phase - The IR-WCMS in Engineering dept should be replicated to other depts i.e., Electrical, S&T, Mechanical also by 30.06.2020.  Training of Officers & staff of other depts should be impart by the Officers of Engineering Dept.

·              Following users have been created as Administrator and they can further create other users as per requirements. Users are advised to change the password immediately after first login :

S.N0.

Login ID

Password

Example for

"Firozpur" divison

         <Div                           FZR

1.

sdenc<div code>

12345678

sdencfzr

2.

adrminfra<div code>

12345678

adrminfrafzr

3.

sdfm<div code>

12345678

sdfmfzr

 

·              IR-WCMS would assist officers, staff as well as contractors to a large extent in efficiently managing works contracts.

·              For any assistance in operating IR-WCMS, officers may kindly contact the following officials:

Name

Desg

Contact Number

Shri S P Ojha

Sr.Project Engineer/CRIS

8130797596

Shri A Rehman

GM/CEP-I/CRIS

8130096256

Shri P S Gupta

EDCE/G, Railway Board

9717647692

 

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