INDEX
1.
GENERAL POINTS TO BE SEEN IN AUDIT OF BILLS
3–9
2.
AUDIT OF BILLS RECEIVED FROM CONTRACTORS FOR
SUPPLY OF ASC ARTICLES
10-19
3.
AUDIT OF BILLS FOR CASUAL LOCAL PURCHASES OF
ASC
ARTICLES
OTHER
THAN
THROUGH
A
CONTRACT/SHORT TERMS AGREEMENT.
20-22
4.
LOCAL PURCHASE OF CENTRALLY PURCHASED ASC
ARTICLES (OTHER THAN FRESH)
23-26
5.
PROCEDURE FOR PREPARATION & SUBMISSION OF
LOCAL PURCHASE DOCUMENTS – (1) ON ACCOUNT OF
27-37
LOCAL PURCHASE OF SUPPLIES OF FRESH SUPPLIES
OF ASC ARTICLES (ON CENTRAL PURCHASE) DUE TO
NON CONCLUSION OF CONTRACT & (2) LOCAL
PURCHASE OF CENTRALLY PURCHASED ARTICLES
DUE TO NON MATERIALIZATION FROM CENTRAL
SOURCES.
6.
PAYMENT TO FCI ON ACCOUNT OF PROCUREMENT OF
RICE/WHEAT.
38-41
7.
AUDIT OF WHEAT GRINDING CHARGES BILLS
42-46
8.
AUDIT OF SUPPLY AND SERVICES IMPREST
47-53
9.
BILLS FOR LOCAL PURCHASE OF MEDICAL STORES
54-59
10.
BILLS FOR LOCAL PURCHASE OF OFD/.MT STORES BY
EME UNIT/FORMATION.
60-62
11.
BILLS RECEIVED FROM CENTRAL EME WORKSHOP FOR
COST
OF
MANUFACTURE
FABRICATION/SEMI-
63-67
-2-
FABRICATION/SEMI PROCESSING OF ANY COMPONENT
SPHERE/MT PARTS/STORES FOR ARMY VEHICLES
EQUIPMENT WITH CIVIL FIRMS/GOVT. INDUSTRIES.
12.
BILLS RECEIVED FROM THE WORKSHOP FOR COST OF
REPAIR OF VEHICLES AND EQUIPMENTS BY CIVIL
FIRMS/GOVT. INSTITUTIONS
68-71
13.
BILLS FOR LOCAL PURCHASE OF ORD. STORES BY
ORD. DEPOTS AND OTHER UNITS.
72-75
14.
BILLS FOR
RESEARCH
76-78
LOCAL PURCHASE OF STORES BY
DEVELOPMENT
ORGANISATION
AND
DIRECTORATE GENERAL OF INSPECTION ORGAN.
15.
RETREADING OF TYRES
79-82
16.
RATION ALLOW CLAIM IN RESPECT OF SERVICE
83-87
OFFICERS.
17.
PREPARATION OF DAILY PAYMENT SHEETS
88-93
18.
Scheduling of Local Purchase Vouchers.
94-96
19.
SCHEDULING OF CENTRAL PURCHASE VOUCHERS
20.
CONCLUSION OF ASC CONTRACTS.
101-108
21.
PRE SCRUTINY OF COMPARATIVE STATEMENT OF
TENDERS IN RESPECT OF HIRED TRANSPORT
CONTRACTS AND POST SCRUTINY IN RESPECT OF
A.S.C. CONTRACTS.
109-116
22.
SECURITY DEPOSITS
117-125
23.
CIVIL HIRED TRANSPORT
126-136
97-100
-3-
J.D.S. NO. 1
GENERAL POINTS TO BE SEEN IN AUDIT OF BILLS
DETAILED AUDIT OF BILLS AND VOUCHERS RECEIVED IN
STORES SECTION (POINTS TO BE SEEN IN ADDITION IN
THE CASE OF EACH TYPE OF BILLS CONTINUED IN THE
RESPECTIVE J.D.S.)
I.
Scrutinise the bill to SEE :a) That it is prepared on either IAFA-68 OR IAFA-115.
b) That it is original. In case the original is not
forthcoming duplicate copy of the bill can be accepted
in audit only when supported by a certificate required
under Rule 43 FR Part II.
c) That
the
bills
are
prepared
in
ink/indilible
pencile/typewritten the vouchers are in the prescribed
forms and are prepared by the persons authorised to
do so
-4-
PARA 511 OM PT. II VOL.I
d) That the signature of the officer signing the bill agrees
with the specimen signature held on record in the
Regr. of specimen signatures maintained by the
section.
e) That all alterations in the document are duly attested
as many times as they are made.
RULE 48 (i) FR PART II
f)
That the revenue stamps are affixed for all the
bills/receipts for payment in excess of Rs. 500/-.
g) That the arithmetical calculations are correct and that
the totals are expressed in words as well as in figures.
h) That the signatures are in ink and that the vernacular
signatures except those in Hindi are translated into
English and thumb impressions are duly attested
(RULE 191 FR part-I ).
i)
That the bill has been prepared within three years from
the date of supplies are made or service rendered,
otherwise return the bill requesting for sanction of the
Govt. of India waiving the time bar.
j)
That the authority for the purpose of services has been
quoted on the bill and that it is correctly sanctioned by
-5-
the Competent Financial Authority and that a copy of
the sanction has been received in the office direct from
the sanctioning authority. Trace the copy of the
sanction in the file and link the copy of the sanction
with the No. and date of bill and the date of payment
and see that the local purchase has been made within
the year indicated in the sanction otherwise call for a
fresh sanction.
PARA 23 DEF AUDIT CODE
k) That no purchase of stores or rending of services has
been made after the expiry of the period of contact.
l)
That the bills for purchase are supported by supply
orders either on IAFS-1520 or IAFZ -2135 and that the
supply orders are in original and bears the SI. No.and
have been signed both by the office receiving the
stores and the supplier.
PARA 321 DEF AUDIT CODE.
m) That in cases where payment is claimed supported by
duplicate certified copy of the supply order the
following additional requirement are fulfilled.
i)
Certificate from the Unit/formation concerned
for the supply made.
-6-
ii)
A certificate signed by the contractor or dealer
to the effect that payment has not been
obtained by him previously and that he shall
not again prefer a claim if the lost voucher is
subsequently received.
iii)
The LAO of the consignee has furnished a
certificate that credit for stores purchased have
been verified in the stores ledger, otherwise
SEND the bill to the LAO concerned for
certification
of
credit
and
return
before
payment is made.
n) That the quantities shown on the CRV\Insp. Note and
supply order agree with those shown on the bill.
o) That the amount of sales tax claimed on the purchase
is based on the respective stores Sales Tax
percentage and the certificate regarding the correction
of the sales Tax charged is enclosed to the bill
II.
CHECK
a) The quantities shown in the bill are same as shown in
the supply order.
b) The rate for each article in the bills agree with that
shown in the accepted contact or the accepted tender.
-7-
c) The register of payment to local purchase contractors
(Income tax Regr) is to see that no payment has
previously been made for the same supplies\services.
Get the verification checked by another auditor
nominated for the purpose. Endorse a certificate of
verification on the supply order under the dated initials
of both the auditors.
PARA310 DEF. AUDIT CODE AND PARA 516 OM PT.II VOLIII.
PREPARE:a) The payment enfacement in ink in the column provide
for the purpose on the bill, as per the mode of
payment indicated on the bill.
b) Cheque slips of Cheque forwarding memos in ink
(IAFA (CDA)223)
c) Punching Media (in duplicate) by carbon process
classifying the transaction to the appropriate code
head.
PARA 513 O.M.PT.II VOL-I.
IV.
ENTER :a) Below the payment enfacement on the bill the No. of
CRVs\Inspection Notes\Supply orders\Tpt. Indents
required to be scheduled to the LAO.
-8-
b) The No. and date of the supply order\Inspection
note/Transport indent\Repair order in the relevant
page of the Register of payment to local purchase
contractors (ITR).
-9-
PARA 310 DEF AUDIT CODE, PARA 516 OM II VOL-I
V.
Passing for payment :a) Sent the bill to accounts Sn. Budget Gp./P.C. Wing for
certifying availability of funds and for booking of
expenditures (applicable for locally controlled heads)
under the initials of the SO(A)/AAO and watch receipt
back of the bill from Accounts Sn/P.C. Wing and on
receipt, submit the same to the SO(A)/AAO and the
Officer Incharge along with ITR.
VI.
On receipt back of the bill duly approved by the officer,
supply order/CR/Insp. Note/Transport indent should be
enfaced as shown below.
VII.
CANCELLED
MONTH
D.V. No.
Auditor
Pass on the bill with supporting vouchers to the clerk
preparing the daily payment sheets.
VIII. Ensure that stamp is affixed as stipulated in CGDA's O&M
Cell Circular dt. 14.12.89.
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J.D.S. NO.2
AUDIT OF BILLS RECEIVED FROM CONTRACTORS FOR
SUPPLY OF ASC ARTICLES
(5% PAYMENT)
(PARA 306 DEF AUDIT CODE & PARA 511 OM II VOL-I)
I)
SCRUTINISE the bill as per para I of Job Description
Sheet No.1
II)
SEE that :a) IAFS – 1520 (Supply Order) bears the Sl. No. and is
in original and has been signed both by the officer
receiving the supplies and the contractor.
- 11 -
b) The stamp of the issuing depot has been affixed
on the IAFS –1520 and it has been signed by the
OC Supply depot on the top.
c) The date of issue of IAFS – 1520 is indicated at the
top
and
it
is
in
advance
of
the
date
of
commencement of the supplies.
d) Description of the item is given in the heading of
each column.
e) Entries regarding supplies made are initialed by
the representative of the contract operating officer
daily and attested weekly by a commissioned
officer.
f)
That the quantitative total shown in figures in IAFS
– 1520 agrees with those shown in words.
g) That the lower portion of the IAFS – 1520 and the
abstract have been signed by the contract
operating officer and the contractor or
his
authorised agent. Check the signatures with the
specimen
signature
on
record
in
specimen
signature register.
h) That the lower portion of IAFS – 1520 and the
abstract contain endorsement by the officer
receiving the stores showing the particulars of
- 12 -
ledger or return and the months of account in
which the stores have been brought on charge.
i)
That the supplies have not been received after the
expiry of the contract period.
j)
In the case of loss of original supply order the
requirements contained in Para 1 (m) of Job
Description Sheet No.1 are fulfilled.
k) In the case of bagged supplies see that the
number of bags are shown separately in IAFS –
1520.
l)
In the case of supplies of firewood and charcoal
see that the certificate has been furnished by the
OC
Supply
Depot
that
the
rent
for
the
firewood/charcoal dump has been recovered from
the contractor and credited to the government.
III)
CHECK
a) Columns 1 to 4 of the bill (IAFA-68) tally with the
details shown in the IAFS-1520.
b) The nomenclature and the specifications are
identical. Checking the description of each articles
shown in each column of IAFS-1520 with the
schedule enclosed to the contract.
- 13 -
c) WORK OUT the group percentage of vegetable and
fruits supplied on IAFS – 1520 and check the
percentage
with
the
schedule
showing
the
monthly requirements enclosed to the contracts. If
the prescribed percentage are not adhered to, look
for the sanction of the CFA for the variations.
d) The date for each item shown on the bill with that
shown in the schedule attached to the contract
documents keeping in view the radius of supply.
e) In the case of the bill for the supplies made during
the last month/fortnight of the contract period,
check the amount of the total supplies received
with reference to entries in ITR, to see that the
total cost does not exceed the amount of the
sanctioned contract by more than 5%. If the cost
exceeds 5% look for an amendment to the
contract.
f)
That the value of the amended contract is within
the power of the CFA, who originally sanctioned
the contract, otherwise look for the sanction of the
CFA within whose powers the amount of contract
as amended falls.
g) That demands if any, outstanding against the
contractor are duly recovered from the bill.
- 14 -
h) Look for the under mentioned certificates to be
rendered by O.C. Supply Depot receiving the
articles as stipulated in HQ letter A/6595/ST/5/01
(3) dt. 11.11. 83.
i. Certificate regarding 95% payment made
from S & S imprest and if no payment is
made a certificate to that effect should be
looked for before effecting 5% or 100%
payment to contractor as the case may be.
ii. Certificate to the effect of provision or
otherwise of Govt. Butchery facility tot he
contractor for slaughtering and dressing of
animals/birds to be looked for with a view
to ensure recovery of Butchery Rent from
the contractor as applicable.
iii. Certificate to the effect whether R & E
purchase have been made or not is
furnished on the reverse of the receipt
portion of IAFS- 1520 during the period of
said IAFS-1520 and the extra expenditure
involved should be looked for and recovery
thereof from the respective contractor's bill
by S & S imprest holder from 95% amount
where applicable or by CDA's office where
- 15 -
100% payments are effected and ensure
besides of noting such demands/recoveries
in the Demand register. The receipt of
advance copy of R & E note from CFA
should be matched and the correctness of
R & E note as to items purchased and extra
expenditure arrived at thereon ensured.
iv. FOLLOW the procedure laid down in Paras I
to VII of the Job Description Sheet No.1
AUDIT DRILL TO BE FOLLOWED FOR IAFS-1520 AND
IAFZ-2135
1.
S.O. is in original
2.
The stamp of the issuing depot has been affixed
therein and signed by the OC Depot on the top and his
signature verified (if a JCO has been authorized by
Area Commander vide Rule 72 FR Part-I).
3.
The date of issue of SO is in advance of the
commencement of supply.
4.
The SO is completed with the name of the contractor,
the OC, and the period during which the supplies are
to be made.
- 16 -
5.
The month's account in which the articles will be
found credited is completed and is signed by the OC
and agrees with the period of supply.
(FOR IAFS – 1520 ONLY)
6.
Description of articles is given.
7.
A line is drawn across the columns not used.
8.
OC or his representative has initialed against each
day's supply and a commissioned officer has attested
the supplies once a week.
9.
Total shown in each column is correct and agrees with
that shown in words in the space provided.
10.
The contractor/his authorized agent has signed the SO
(for IAFZ-2135 only).
11.
Authority for purchase is quoted and a reference to
the FIR list is quoted. If the purchase is at the risk and
expenses of defaulting contractor, the No. and date of
the risk & expense purchase will be quoted on the SO.
12.
Quantities and rates are given in words as well as in
figures.
- 17 -
GENERAL
13.
If Sos are stated to be lost, the required certificates
under rule 43 FR Pt. II are received with the units copy
duly endorsed with the credit certificate by the LAO.
AUDIT BILLS (IAFA-68)
14.
The bills are in prescribed from and the various
columns are completed.
15.
Details of col. 1 to 4 of the bill agree with those shown
in Sos.
16.
Revenue stamp is affixed for the bill over Rs. 500/-
17.
Verify with ITR to ensure that previous payment was
not made and endorsements given under the dates
signature on the SO/bills.
18.
The rates claimed are in accordance with those
mentioned in the contract agreement and are correct
with reference to the place and time of delivery. In the
case of local purchase, the rates are verified with the
sanction accorded by the CFA and fortnightly rates
list. In case purchase are made at the rates higher
than 10% of the market rates given in the fortnightly
rates list sanction of the next CFA obtained and
quoted in the connected FNR list.
- 18 -
19.
The value of articles supplied and the total shown in
col. 7 of the bill is arithmetically correct.
20.
Percentages of fruits/vegetables are adhered to and
the prescribed check is followed.
21.
In the case of firewood, meat, charcoal & quick lime
certificate whether the rent due from the contractor
(for Govt. land/accommodation allotted to him) has
been recovered form them and the months to which
IAFS-1520 pertains has been endorsed by the contract
operating officer on the reverse of IAFS-1520. Nil
certificates will also be looked for.
22.
In the case of R & E purchase reference to the details
regarding failing contractor and the R & E purchases
have been quoted.
23.
Demand Register is consulted for recovery.
24.
There is a provision of fund.
25.
There is a power of attorney to whom the payment is
to be made and bills are endorsed to that effect.
26.
The place/treasury at which the payment is to be made
is the same as shown in Contract Agreement.
27.
Payment enfacement is completed and entries made in
ITR.
- 19 -
28.
If the payment is made to the bankers, the cheque slip
shows the correct party to whom the amount is
creditable.
29.
The register of working of contract has been
completed wherever necessary.
30.
In the case of supply of milk the relevant certificate
regarding fat in accordance with the ASC specification
is enclosed on the reverse of the connected SO.
- 20 -
J.D.S. No. 3
AUDIT OF BILLS FOR CASUAL LOCAL PURCHASES OF ASC
ARTICLES OTHER THAN THROUGH A CONTRACT/SHORT
TERMS AGREEMENT.
PARA 306 DEF AUDIT CODE, PARA 511 OM PT.II VOL.I
I.
SCRUTINISE the contractor's bill (IAFA-68) as per part I of
job description sheet No. 1
II.
SEE :-
a) That the bill is supported by IAFZ-2135 (Supply order)
by contractor/Agent for casual supplies in original.
b) That the IAFZ-2135 contains a certificate from the OC
Supply Depot that the stores have been received and
- 21 -
the particular ledger/return and the month's account in
which they have been accounted for, is mentioned.
c) The sanction of the CFA exists for the local purchase.
(The powers of the local purchase of the ASC officer
are shown in the enclosed chart).
d) In the case of purchase of any central purchase
articles, a certificate is furnished that the articles are
not available in the normal source of supply Local
purchase of CP articles, food stuff, Hygine chemical,
animal grains coal in emergency may be regularised
under orders of CFA.
e) Where purchases are effected at the 'Risk and
Expenses' of the contractor, that a reference to the risk
and expense note on which the demand against the
defaulting contractor has been intimated, is given. Link
this payment with the risk and expense notes, and
note the amount of extra expenditure in the Demand
Register for recovery from the defaulting contractor
from his future bills or Security deposit.
III.
Check the rates claimed in the bill with those shown in
the fortnightly rates list received from the OC Supply
Depot either with the bill or in advance.
- 22 -
IV.
Compare the rates claimed with the local rates given in
the fortnightly rate by more than 10%.
V.
Follow the procedure outlined in Pt. II to VIII of the Job
description Sheet No.1
VI.
Ensure that the audit report on local purchases of
Central Purchase and non-central purchase articles
are rendered only when L.P. Documents received are
found processed with the procedure laid out in HQSC
Pune letter No. 317021/575 of 7/3/83.
J.D.S. NO. 4
Copy of Govt. of India, Min. of Def. letter No. 63840/O/ST
4/931/D(QS) dt. 03.03.1993
- 23 -
LOCAL PURCHASE OF CENTRALLY PURCHASED ASC
ARTICLES (OTHER THAN FRESH)
The GOC-in-C Command, Corps
Commander/Area Commander are empowered for
local purchase of Centrally purchases articles (food
stuff, animal grains and officer ration) supplied by
the Army Service Corps to the extent and subject to
the conditions shown below :a)
Extent of delegated powers
GOC-in-C command
- Rs. 20 Lakhs per transaction
Corps Commander
- Rs. 09 Lakhs per transaction
Area Commander
- Rs. 09 Lakhs per
transaction
Conditions :b)
The local purchase may be resorted to on exhaustion of
maintenance stock only, keeping the GS Res intact at all
times.
- 24 -
c)
Purchases may be made on an required basis, not
exceeding 15 days requirement at a time.
d)
The financial powers delegated vide Min. of Def. letter No.
20204/PC/QST5/802/D(QS) dt. 27.02.1990 will continue to
be operative and will be utilized in case in of break down of
supplies on day basis.
e)
The powers delegated under this letter ide para (a) above
will be invoked and exercised by the authorities only in the
event of "Large scale failure by the CDP". For this
purpose, the following reasons and circumstances would
be viewed as "Large scale failure by the CDP".
i. Non-conclusion of contract in time by the CDP.
ii. Supplies
not
materializing
from
central
purchase source and the stocks available are
less than 30 days requirement.
iii. The purchase under these delegated powers
would be made through Tender purchase
committees composed of AUTHORITIES AS
UNDER :-
- 25 -
VII. CFAs VIII. MEMBERS
GOC-in-C
DELEGATED POWERS
CFA or Rep. of CFA Upto Rs. 2 lakhs per item subject
MGASC,
to total value of the order not
CDA/JCDA
exceed 20 lakhs on any day per
transaction.
Corps
Coprs Commander Upto
Comdr.
Rep.
of
Comdr.
per
item
DDST, not exceed 9lakhs on any day
per transaction.
Area Comdr. Area Comdr. or Rep Upto
Area
50,000/-
Corps subject to total value of the order
CDS/JCDA
or
Rs.
Rs.
50,000/-
per
item
Comdr. subject to total value of the order
DDST/JCDA/DCDA. not exceed 9lakhs on any day
per transaction.
f)
A monthly report of all such purchases together with the
reasons thereof, will be submitted to the DGST, Army
Hqrs. and Chief Director of purchase Ministry of Defence
for necessary adjustment from the quantity to be procured
centrally.
2.
The general methodology prescribed in Ministry of
Defence
letter
No.
48503/Q/ST11/481-B/D(QS)
Dt.
23.09.1992 particularly clauses (d) and (e) thereof, will
apply.
- 26 -
3.
The purchase to be made under this letter are subject to
inspection and clearance by CFI.
4.
A separate earmarked budgetary allocation will be made to
meet the expenditure on purchases under these orders.
The expenditure on purchases under these orders will be
debited to 110 ASC stores) (local purchase.
- 27 -
J.D.S. No.5
PROCEDURE FOR PREPARATION & SUBMISSION OF
LOCAL PURCHASE DOCUMENTS – (1) ON ACCOUNT
OF LOCAL PURCHASE OF
SUPPLIES
OF
PURCHASE)
ASC
DUE
TO
SUPPLIES OF FRESH
ARTICLES
NON
(ON
CENTRAL
CONCLUSION
OF
CONTRACT & (2) LOCAL PURCHASE OF CENTRALLY
PURCHASED
ARTICLES
DUE
TO
MATERIALIZATION FROM CENTRAL SOURCES.
NON
- 28 -
1.
The procedure with regard to preparation and
submission of local
purchase document by all
OsC Supply Depot/Contract Opening Officers for
the purchase made by them consequent to delay
in
finalization
of
regular
contract/non
–
materialization of stock from central sources is
given in the succeeding paragraphs.
- 29 -
IX.
Preparation of Documents :
2.
The following documents will be prepared by OsC
Depot/Contract Opening Officers in respect of each local
purchase transaction :a.
Board proceeding – in quadruplicate
b.
Comparative
statement
of
quotations
–
in
quadruplicate
c.
Quotations from minimum three dealers.
d.
Local market rates given by civil authorities.
e.
Original bill/cash memo from the dealer.
f.
Supply Order
g.
CRV
h.
Statement of case
i.
Delay report
j.
Application
for
purchase
sanction
(specimen
attached) in quadruplicate.
k.
Original/CTCs of NA certificates from CSD/FCI/
State
and
Central
Undertaking,
State
Civil
Agencies/Co – operative bodies sponsored by the
State or the Central Govt./ Manufacturers/Food
- 30 -
distribution authorities etc. (an upto – date list of
such agencies dealing with items of ASC supplies
will be maintained by each Supply Depot/Contract
Operating Officers for their respective stations).
X.
Note -1:
NA Certificate from CSD (I) is applicable in all
those cases where CSD (I) items are produce locally
from sources other than the CSD (I).
XI.
Note -2:
When the above sources certify the non –
availability of the items to be produced locally, local
purchase should be resorted to from the dealers in
the local market at most competitive rates. It is also
added in this regard that whenever a particular item
or items is/are stocked by more than one sources,
NA certificates from all such sources will have to be
obtained and enclosed with the LP documents in the
event of non – availability of such items with such
sources.
l.
Any other document, furnishing of which is viewed
necessary in a particular case.
m.
A certificate to the effect that:i. The sales tax paid is correct as per Sales Tax
Act
(In
this
connection
the
certificate
- 31 -
prescribed vide Rule No. 293 – B to Treasury
Rules Vol – I first edition (fourth reprint)
inserted vide C.s. No. 275 and reproduced in
CCO 75 of 60 refers. This has also reference
to serial No. 11 of Appendix 'A' to this HQ letter
No. 313049/ST5 06 July 78.
XII.
and
ii. Only concessional rate of tax on production of
relevent concessional forms has been paid.
If non – concessional rate is paid then the authority
Note:
for the same has to be mentioned (duly furnishing
the details and implications of such authority for
audit scrutiny). In this connection, attention is invited
to serial No. 30 of Appendix 'A' to this letter No.
303049/ST5 Dated 6 Jul, 78 by way of an example.
''Whenever local purchase of items of ASC/CDS/Non – CSD to be resorted to, quotations from CSD/FCI/
State and Central Undertakings, State Civil Supply Agencies/ Co – operative Bodies sponsored by state or
Central Govt./ Manufacturing/ Food distribution authorities and from the local market should be made. If the
items is cheaper at a sources other than local market (i.e. CSD/FCI/ State and Central Undertaking), local
purchase may be made through such cources. But it the rates are cheaper in local market subject to the
conditions that the item is as per ASC Specifications. If the item is NA with CSD/FCI/State and Central
Sources, NA certificate may be obtained before resorting to local purchase in the local market. Rates
obtained from CSD/FCI/State and Central Undertaking etc. and from the local market may be indicated in
the Comparative Statement of Quotations/Tenders".
(n)
Whenever certain equipments/packing materials are
returnable to the sources of purchased (vi3 firm,
- 32 -
manufacturer, supplier, etc.) and refund of the cost
of the same after allowing for fair wear and tear is
due and such revenue is obviously be more than the
revenue that is likely to be realized if disposed off
through normal sources viz. Public auction, then
action taken in this regard has to be indicated in the
local purchase documents forwarded to CDA/AA0.
Note :
Whenever
any
document/information
envisaged
above is not furnished, reasons for the same has to
be recorded in the covering letter enclosing such
local purchase document.
Submission of Documents
3.
The purchase made by depots/contract operating officers
either fall under financial power of once CFA or various
CFAs as authorized vide Govt. of India, Ministry of
Defence letter no. 20264/PC/Q/ST5/922 – (QS) dt. 22.Oct.
82 as amended vide 20264/PC/Q/ST5/1016 – S /D(QS)
dated 30 Nov. 82/F3(8)76/D(QS) dt. 27 Nov. 76 and
accordingly the document are to be forwarded to
concerned CFAs for their sanction. Before the rending or
audit report by them and onward transmission to the
appropriate CFAs per procedure given below :-
- 33 -
a.
Local purchase of fresh supplies of ASC
articles due to non – conclusion of contracts.
Local purchase Channel of submission to CDA
Required to be for obtaining audit report and
sanctioned by onward transmission to CFA
i)
ADST Sub
OSC Supply Depots/Contract
Area/DDST Area/
operating officer will endorse
Indep Sub Area
their
recommendations
on
application for local purchase
and forward the documents to
AAO/CDA concerned to enable
them to render audit report to
ADST
Sub
Area/
DDST
Area/Indep Sub Area.
ii)
BASC Southern
OsC Supply Depots/Contract
comman/DST
Operating Officers will forward
Army HQ/Govt. of
documents to their respective
India
DDST Area/Indep Sub Area
after
scrutinizing
the
documents will endorse their
recommendations
and
then
- 34 -
forward
them
concerned
to
to
AAO/CDA
render
audit
report to BASC HQ Southern
Command.
2. In
respect
of
transactions
required to be sanctioned by
DST Army HQ and Govt. of
India, the documents received
through AAO/CDA along with
audit
report
will
be
recommended and forwarded
by BASC HQ Command direct
to
Army
HQ
for
their
sanction/necessary action as is
being done presently.
b.
Local purchase of Centrally purchased articles
due to non – materialization of stock from central
sources.
XIII. The MGs/AsASC Commands are the CFA for
regularization of local purchase of centrally
purchased articles in terms of Govt. of India Min.
of Def., letter No. F – 3 (8)76/D/(QS) dated
27.11.96, irrespective of the amounts involved
- 35 -
per transaction, para 1 (a) of the letter ibid being
the self limiting factor. OsC Supply/Contract
Operating Officer will forward the document to
their
respective
DDsST
alongwith
their
recommendations DDsST Area/Indep. Sub Area
after scrutinishing the documents will endorse
their recommendation and then forward them to
AAO/CDA
concerned
for
the
purpose
of
rendering of audit by them.
4.
In order to ensure speedy disposal of local purchase
document at all levls, OsC Supply Depots/Contract
operating officer will arrange the document as given in
para 7 below and forward them to CDA under different
covering letter for different CFAs showing the details of
local purchase as per specimen attached as appendix 'B'
in quadruplicate. Documents pertaining to various CFAs
will not be clubbed in one letter under any circumstances.
5.
In case quotations local purchase are called for on weekly
basis and the value of local purchase made during that
week falls under financial power of different CFAs, then
the original copies of board proceeding alongwith the
recommendations
of
the
Station
Commander,
Comparative Statement of Quotations, Quotations in
original and Local Market Rates obtained, from Civil
- 36 -
authorities, Bill/Cash memo from the dealer will be
attached to the document which are to be sanctioned by
Senior CFA and certified true copies of these documents
will be attached with other documents. In this connection,
please see para 7 below also.
6.
OsC Supply Depots/Contract Operating Officers
will ensure that each day's purchase will be
supported by document mentioned in para 3 above
except statement of case and delay report will be
arranged in the following order:a.
Application for local purchase sanction – in
triplicate
b.
Board proceeding – in triplicate
c.
Comparative Statements of Quotations – in
triplicate
d.
Original Quotations/CTCs
e.
Local market rates from civil authorities in
original/CTCs
f.
Supply Order
g.
CRVs
- 37 -
h.
Bill/Cash
memo
from
the
dealer
in
original/CTC.
i.
Other information/documents/Certificates as
on vis aged vide para 3 above.
Note-1:
Consolidated statement of case will be prepared in
case the transaction are accumulated and forwarded
under one covering letter. As far as possible, not
more than 10 transaction will be forwarded under
one letter.
Note-2:
Consolidated delay report will be prepared in case
the delay is more than 7 days of the date of
purchase.
7.
In case of local purchase required to be sanctioned by
BASC, DST and Govt. of India, information required vide
out letter no. 317022/ST5 dated 17 Jan. 75 will also be
attached as separate appendix to the covering letter.
AUTHORITY : HQSC PUNE NO. 817021/STS DATED 17.03.83
- 38 -
J.D.S. NO. 6
PAYMENT TO FCI ON ACCOUNT OF PROCUREMENT
OF RICE/WHEAT.
Sanction has been accorded for adoption of the system of
Cash & Carry in respect of purchase made by Defence Services
from FCI.
When the bill is received.
I.
SEE that :
i.
Intimation regarding anticipated monthly requirement
over a period of subsequent 12 month as given FCI
Depot of total quantity required for a year and quantity
drawn so far have been furnished.
- 39 -
ii.
Details of total quantity required for a year and
quantity drawn so far have been furnished.
iii.
The exact quantity required for a month has been
intimated to FCI Depot one month in advance
intimation to this office.
iv.
Proforma Invoice in duplicate has been prepared by
FCI.
v.
Following Certificate preferably on the letter head is
furnished.
a. Stock is available and bonded
b. Stock will not be shifted and diverted after proforma
invoice.
vi.
Necessary bill for quantity available and ready for
delivery is prepared and the endorsement to the effect
that quantity earmarked for the Defence Service has
been bonded and the CFL Verdict for the quality of the
item being collected, has been made by FCI on the
bill.
vii.
Bill is countersigned by the O.C. of Supply Depot.
viii.
Details of drawee in whose favour cheque is to be
drawn, have been indicated by the FCI District
Headquarter.
- 40 -
ix.
ix.) C.T.C. of the CFL verdict under covering letter to
this office is enclosed.
x.
x.) Contigent bill duly signed by the O.O of the Supply
Depot is enclosed.
II.
ENTER the bill in the alongwith register maintained
for the purpose.
III.
SUBMIT the bill alongwith cheque slip, PM & the
register to the officer incharge for passing
IV.
HANDOVER the bill to D.P. Clerk.
V.
WATCH
the acknowledgement for handing over the
cheque to the FCI.
VI.
WATCH the copy of CRVs for the quantities received
and taken on charge as per proforma invoice.
PROCUREMENT OF WHEAT
The procedure for procurement of Wheat will be the same
as outline for Rice except that the Wheat will be collected by the
miller Ex – FCI Depot under this own transport and labour
arrangement. Charge payable will be fixed by the TPC through
negotiation with the miller at the time of concluding contract for
grinding of Wheat.
- 41 -
AUTHORITY :
Govt. of India, Min. of Defence, Army
purchase Organization Krishi Bhavan, New
Delhi letter no. J – 14013/1/91/ Pur – I dated
12 March. 1993.
J.D.S. NO. 7
AUDIT OF WHEAT GRINDING CHARGES BILLS
AUTH.:
Defence Audit Code Para 306 & Para 511 O – II
Vol–I read with GOI MOD letter No. 63793/Q/ST–
4/468/ D (QS) dt. 12.09.94.
1.
SCRUTINISE the bill as per para 1 of JDS No. 1
2.
SEE the points a, b, c, d, e, f, g, h, i, j, of JDS No. 2
CHECK
1.
The details of opening balance, receipt, dispatch, closing
balance of Wheat, Atta, Bran, Refraction submitted along
with the bill in the proforma enclosed.
2.
The quantities shown in IAFS – 1520 should tally with
relevant figures shown in the proforma mentioned in item
- 42 -
(1) above and with the supporting vouchers such as CRV,
TVRS, Issue voucher etc.
3.
Rates for grinding charges, transportation charges tally
with the rates as per contract agreement.
4.
Fumigation charges where claimed for fumigation of "B" T
will bags should tally relevant CRVs enclosed.
5.
Where contractor supplied new "A" T will Bags the same
should be supported by the CRVs and the corresponded
number of old Bags are required to be taken back by the
supplier as Buy as per rates indicated in the contract
agreement. Further the value of old bass taken back by
the contractor is deducted from the bill.
6.
Transportation charges for transportation of WHEAT ATTA
etc. paid for on Gross weight basis viz. 100 kg. of Wheat 1
Kg. for Gunny Bags.
7.
2% Income Tax to be deducted on the total amount of the
bills.
8.
If any Bran or refraction has been sold to the contractor or
corresponding amount is to be arrived and recovered from
contractor bill as per rates stated in the contract
agreement and quantity there of should tally with quantity
- 43 -
shown in proforma mentioned in the item (1) above and
also with relevant issue voucher.
9.
Grinding charges are to be paid for Qty as under: I.
Wheat collected from FCI
(-) Refraction per 100 Kg.
100Kg.
1.5 Kg. }
(-)Kg.
(-) Invisible loss per 100 Kg. 1.5 Kg.}
Net Quantity available for grinding 97 Kg.
II.
Miller should make available 95% Atta and 5% Bran of
97 Kgs of wheat.
III.
Moisture qty as per contract agreement is to be added
to the Atta by the miller in addition.
10.
Ensure that qty issued to miller is covered by Insurance
policy of appropriate value.
11.
See that heavy stock of ATTA is not held by miller at the
end of the month (as Atta to be supplied fresh).
CODE HEADS FOR ASC PAYMENTS
I.
LOCAL PURCHASE ITEMS
XIV. Meat
11/401/01
Non – veg. other than meat 11/407/01
- 44 -
Fresh Vegetables & fruits
Provisions
11/408/01
XV. Other fresh items (provision) 11/409/01
(Milk, bread, butter, ice/
condiments etc.)
XVI. Coal & Fire wood
11/404/01
Other ASC items like lime
11/405/01 Other
XVII. Quick packing materials i.e.
than
other than provisions)
XVIII.
II.
provision
Green fodder
11/402/01
CENTRAL PURCHASE ITEMS (when locally purchased)
Dal
01/413/02 provisions
Vanaspathi & Edible oil
01/414/02
Tea & Coffee
01/419/02
Sugar
01/418/02
Milk Products
01/420/02
Flour & sooji
01/410/02
XIX. Tinned items (Jam, sauce etc.)
01/423/02
(Officers ration)
Other items (C.P.) Hospital
comforts
01/424/02
- 45 -
Grass and Salt for animals
01/402/02
Matchess/Hygenic chemical 01/405/02
LPG & Applicances
01/406/02 other than
Petrol
01/403/02 Provision
Diesel
01/427/02
Kerosence
01/406/02
FOL i.e. oil, grease etc.
III.
Grinding charges
01/410/02 (Payment
to grinding
mills)
IV.
V.
Navy
11/637/01
AIR Force
01/744/02
Firewood/ Charcoal (A.F.)
01/745/02
(a)
Payment Hired Tpt.
01/255/00
(b)
Payment to causal labour & 01/565/04
DCR
Misc.
Wheat
48/410/02
Rice
47/412/02
- 46 -
J.D.S. NO. 8
AUDIT OF SUPPLY AND SERVICES IMPREST
Imprest Account – A.C.C. Supply Depots.
Details instructions regarding the provision of supply and
service imprest to all units and formation including supply depots
are given in Appendix '28' to FR Part – II.
Advances towards supply and services imprest for making
payments of different types as envisaged in Appendix '28' to FR
Part – II and Govt. of India, Ministry of Defence, New Delhi
corrigendum No. 37784/Q/STS/4249/ D (QS) dt. 26.08.81 will be
drawn from CDA concerned by submission of cash requisition.
On receipt of cash requisition for drawal of advance the
following special point should be seen :1.
Request for advance has been made of IAFA 1036.
2.
Imprest Account Number allotted by the CDA is quoted on
the Cash Requisition.
3.
The requistion has been signed by notified authority whose
specimen signature is on record. In this connection, the
- 47 -
provision contained in para (a) (b) (c) of the Appendix ibid
referred to in particular.
4.
It should by ensured that the balance of cash in hand and
Bank plus the amount of advance does not exceed the
ceiling monetary limit of imprest sanctioned by the
authorities.
The imprest Account will be maintained by imprest holder in
From IAFA – 821 in duplicate. The account will be as a
simple chronological record of cash transactions showing
from the first to the last day of month inclusive and the
opening and closing balance of cash and shall be submitted
duly supported by relevant payment vouchers by the due
dates duly completed in all respects.
The following points will be seen : 1.
The account is submitted on IAFA – 821 within the
stipulated time and there has been no delay in this regard.
2.
The account has been signed by the authorized imprest
holder in full and the No. of imprest account and
designation of imprest holder have been entered on the
top of each account.
- 48 -
3.
Wherever there is any change of the imprest holder,
necessary intimation alongwith the specimen signature of
the new officer has been received.
4.
a)
the opening balance tallies with the closing balance
of thee previous month's account.
b)
5.
The casting is checked.
The amount drawn as advance has been correctly brought
on account in the imprest account and it tallies with the
one recorded in the Supply and Service Imprest Register.
6.
The procedure prescribed for early of contractor Bill and
prompt sub mission of document in this regard (including
90%, 100%, ASC Bills, Casual labour bills and other
payment voucher relating to authorised payment vouchers
related to authorized payment effected out o S & S Imprest
account) vide Army HQrs. QMG's Branch New Delhi letter
No. A/66595/Q/STS/Q1 (B) of 1.4.77 is being complied
with strictly by the S & S Imprest holder.
7.
The amount shown as expended in the accounts are
supported by relevant payment vouchers already received
in the CDA's office alongwith the weekly advance
schedules and the expenditure so met out of S & S
Imprest Account are only for the purpose provided for.
- 49 -
8.
All the paid vouchers and supporting documents are
received as per the details shown in the weekly advance
schedules and the missing payment vouchers (PVs) are
duly called for.
9.
The amount shown as paid as per payment vouchers
infact tally with the amount reflected in the IAFA – 821.
10.
In case there have been no purchase during the month a
NIL account is rendered showing the cash balance.
11.
Whenever amount are debited/ credited in the account in
settlement of discrepancy occurring in the previous
account, a copy of the authority for the adjustment has
been attached to the account.
12.
All payment have been regulated through cheques and
following certificate has been endorsed by the O.C. Supply
Depot in the IAFS – 1520 and the contractor' bill after
making payment –
"Certificate that a sum of Rs........................(in words) ..............................(in figures) has been paid by me
on.....................to......................... out of supply and service imprest number...............................that the
document for the month of...................................."
13.
Payment of labourers when required to be made from the
imprest has been made on the muster roll. One contingent
bill per month, for muster roll on which payment has been
- 50 -
made during the month has been prepared to support the
imprest account.
14.
Final closing of imprest– When the necessity of a
sanctioned imprest account ceases to exist the imprest
holder will at once pay the cash balance of his account into
the treasury on a MRO and forward the treasury Receipt
alongwith the final imprest account clearly marked as
such.
15.
Returning
of
of
Used
Cash
Requisition
Book-
Whenever a request for issue of fresh C.R. Book (IAFA –
1036) is received, it should be seen to whether such
request are accompanied by the used C.R. Book. Before
issue of C.R. Book it should be ensured that all the 25
counterfoils including cancelled once in which case both
the portion of requisitions should be enclosed with the
used book duly attested is cancelled by the S & S Imprest
Holder are received and the same are found correct as per
the supply and services imprest Register.
Note:In case of Unit/formations whose S & S imprest
accounts are finally closed it will be seen that the cash
requisition book (of 25 forms) in use will be returned
- 51 -
duly indicating the fact as to the C.R. forms used and
those not brought into use.
16.
In case any doubts arise or difficulties experienced
while complying with the requirements and provisions
of Appx. 28 ibid, either by the audit authorities or by
the executives, solutions to such issue o variance may
please be looked into under Appx. 26 of FR Part – II on
the subject "Field Imprest Payment instructions"
inserted vide C.S. No. 98/X/76 before referring the
matter finally to higher authorities for clarification.
17.
All objections/observations relating to post audit of
payment vouchers pertaining to S & S imprest are
issued in the form of objection statement to S & S
imprest holder and purchase through A.P.R.
- 52 -
J.D.S. NO. 9
BILLS FOR LOCAL PURCHASE OF MEDICAL STORES
1.
Scrutinize the bill as per para 1 of job description
sheet No.1.
2.
a)
See that the authority sanctioning the purchase
is competent to sanction it with reference to the
powers for local purchase of medical as given in
the enclosed chart.
3.
Look for following certificates and documents.
a) That the articles are not available from the
normal source of supply.
b) In the case of purchase made without calling for
tender, that the rates charges by the firm are
reasonable or that the stores purchased are of
the proprietary nature and have been obtained
from the manufacture's accredited agent. This
certificate is enclose in the proper format
"Proprietory article certificate"
c) In case where items purchased by rate running
contracts, the cost of purchase at any one time
- 53 -
does not exceed Rs. 1000/- and the progressive
expenditure on account of such purchase during
the current financial year does not exceed Rs.
1000/-.
d) Indication whether the stores purchased are
indigenous or foreign.
e) In the case of purchase made under repeat
Supply Order see that :
i. Supplies against the original supply order
have materialized
ii. Repeat Order is placed within six months of
date of placement of original supply order.
iii. Quantity
covered
under
repeat
order
downward trend in the prices since the
original order is considered to be in the
interest of the state (Auth.: DGAFMS New
Delhi
letter
No.
769/DGAFMS/DG
dt.
19.09.89).
4.
Scrutinize the comparative statement of quotations to
see that rates recommended are really the lowest.
5.
Follow the procedure indicated in para II to VIII in job
description sheet No. 1
- 54 -
I.
PURCHASE O SINGLE TENDER BASIS
May be made upto Rs. 1000/(Min. of Defence No. 8502/6/PC/DGAFMS/DG – 20 dt.
05-07-68) & Pt. I.O.O. No. 528/76.
II.
CASH PURCHASE POWERS
OC of units of rank of Major Rs. 100/OC of units of rank of Lt. Col. & above or equipment
rank Rs. 2000/OC AFMSD Bombay and Pune Rs. 100/(Min. of Defence No. 8438/DGAFMS/DG23/3042/D (Med.
dt. 29.06.99)
(Min. of Defence No. 769/DGAFMS/DG-2/2900/D (Med.
dt. 21.07.83 of 9/83)
III.
REPAIRS TO MEDICAL STORES
CFA
POWERS
AUTHORITY
- 55 -
DGAFMS
GOI
MOD
letter
No.
3505/4/
DGAMS DG2D (MED) dt. 06.06.83
and
3508/4/DGAFMS/DG2?D/531
MED dt. 04.02.67 and 3505/4/
DGAFMS/DG-20/278/D (MED) dt.
15.01.69
OC, AFMSD/
AFTC/AFMC
(BTD)
GOID
MOD
letter
3505/4DGAFMS/DG
(Med)
dt.
2D/3868/D
17.07.57
3505/4/DGAFMS/DG
No.
and
2D/
2026/D
letter
No.
(Med) dt. 16.04.69
OC, Medical
Dental Unit
GOI
MOD
355/DGAFMS/DG2D/3841/D (Med)
dt. 03.08.67
OC, Hospital
GOI
MOD
letter
No.
355/DGAFMS/DG2D/3841/D (Med)
dt. 03.08.67
IV.
FINANCIAL POWER FOR LOCAL PURCHASE OF
MEDICAL STORES
CFA
POWERS
With
TPC
AUTHORITY
- 56 -
DGAFMS
GOI
MOD
letter
No.
34843/II/DAFMS/DG-2
(plng)/238-D
(Med)
dt.
letter
No.
28.01.93
Comdt.
AFMSD
GOI
MOD
34843/II/DAFMS/DG-2
(plng)/238-D
(Med)
dt.
letter
No.
28.01.93
Comdt.
ALC
GOI
MOD
4483/DAFMS/DGMC/575/P/
168/D (Med) dt.12.02.73
Comdt.
Command
Hospital
Comdt.
AFMC
(BTD)
GOI
MOD
letter
No.
741/LIP/I/DGAFMS/D
G-
2/299/D (Med) dt. 30.01.84
OC MH
(Brig
above)
OC MH
(Col.
below)
V.
POWERS OF NCC OFFICERS
- 57 -
1)
Maintenance/Upkeep
and
repair of
Motor
Vehicles
2)
Local Purchase of
Uniform Stores
3)
Refitting/repairs of
Used Uniforms
4)
Local Purchase of Trg
Equpt. and Stores other
than Uniforms
DG NCC
Full Powers
Dy. DG NCC
Rs.
GP. Cdr.
OC Units
Rs.
DG NCC
Rs.
Dy. DG
NCC
DG NCC
Dy. DG
NCC
DG NCC
Dy. DG
NCC
Rs.
Full Power
Rs.
Full Power
Rs.
(Govt. of India Min. of Def. letter no. 0106 DGNCC/Pers
(B&F)/335/A/D (GSVI)) dated 11.04.90.
- 58 -
J.D.S. NO.10
BILLS
FOR
LOCAL
PURCHASE
OF
OFD/.MT
STORES BY EME UNIT/FORMATION.
(PARA 511-A,O.M.PTIIVOL.I)
1.
Scrutinize the bills as per para 1 of J.D.S. No.1
2.
(a)
See that the authority sanctioning the purchase is
competent to sanction it, with reference to the power
of local purchase of EME Officers.
b)
Link the bill with the advance copy of the sanction in
the file. In case, the purchase is within the power of
O.C., supply order or comparative statement of
quotation has been approved by the
Officer-in-charge himself. The provision of Rule 65FR Pt. I
will not apply.
3.
Look for the following certificates:a)
From the OC regarding non-availability of stores from
the normal source of supply (supported by the nonavailability certificate from the Depot.)
- 59 -
b)
On the emergency of the situation the time did not
permit for the stores being obtained on emergent
indent through the normal sources of supply.
c)
That the original demand on the normal source of
supply has been cancelled or reduced to the extent of
purchase.
d)
That the stores purchased are not for stock.
e)
In the case of purchase made without calling for
tenders, Certificate that the rates charged by the firm
are reasonable/that the stores purchased are of
proprietary nature and have been obtained from the
manufactures of accredited agents. This Certificate is
enclosed in the proper Format of "Proprietory Article
Certificate".
f)
When the total value of the purchase of supply order
exceeds the financial power of the OC that the articles
are dis-similar in nature and that the value of each
article is within the purchase power of the CFA.
g)
In case where the items purchased are covered by the
rate running contract that it is considered that
reference to contract holder may involve delay and
- 60 -
that for operational reason, stores are required
urgently and that the purchase are restricted to the
absolute minimum quantity required to tide over the
deficiency.
h)
That the stores purchased are for utilisation in the Job
Nos.
(job Nos to be indicated both on CRV
and the certificate).
i)
That the stores purchased are indigenous or foreign
(as the case may be).
4.
SCRUTINISE THE CST TO SEE:a)
That the quotations at least from 3 firms have been
obtained.
b)
The quotations are attached in original
c)
That they are correctly transcribed in the CST.
d)
That the rates recommended are really the lowest.
- 61 -
J.D.S. NO.11
BILLS RECEIVED FROM CENTRAL EME WORKSHOP
FOR COST OF MANUFACTURE FABRICATION/SEMIFABRICATION/SEMI PROCESSING OF ANY COMPONENT
SPHERE/MT PARTS/STORES FOR ARMY VEHICLES
EQUIPMENT WITH CIVIL FIRMS/GOVT. INDUSTRIES.
1.
Scrutinise the bills as per Para 1 of the Job Description
Sheet No.1
2.
See that the authority sanctioning the manufacture is
competent to sanction it with reference to the powers of
EME Officers.' It should be seen that the quantity required
in respect of any article or any number of similar articles
will be grouped in one order placed on the firm. The
expression' similar articles' will be interrupted as under:a)
Articles of different makes but of same size and
serving the same purpose will be treated as'
similar article
b)
Articles serving different purposes and of different
diamensions and specifications will be treated as'
different articles'.
- 62 -
3.
Trace the copy of the sanction received direct from the
CFA in the file and link the same with the No. and date of
the bill and the fact of payment. In case no separate
sanction has been received direct from CFA see that the
bill is countersigned by the authority competent to sanction
the manufacturing contract.
4.
Look for the following certificates and documents.
a)
A Certificate that the contract with the Civil Firm
has been entered into due to lack of capacity or
non-availability of any of the manufacturing
processes for manufacture of stores for which
manufacturing work orders have been placed on
the workshop by the stock holding depots or
where facilities for manufacturing are available
but the capacity is so committed as to make it
impossible for the work order to be completed
within the stipulated period or lack of capacity or
non-availability of all or any of manufacturing
process
for
stores
required
against
repair
commitments, that the stores are declared
available by the normal supplying agencies and
the probable date of supply indicated is not
suitable. In the latter case a certificate that the
contracts have been concluded to the absolute
- 63 -
minimum quantity required to meet the repair
commitments and non-availability of the stores
would hold up repair process should be looked
for.
b)
That the order for manufacture etc. has been
placed on the firm in the station where Central
EME Workshop are located in the industrial areas
of the vicinity of that station.
c)
Contracts
entered
into
with
civil
firm/Govt.
industries concerned in cases where the cost of
one transactions exceeds Rs. 5000/d)
In other cases the placed in the form prescribed in
the Annexure to AGQ letter No. 96690/MG/EME-6
dt. 15/4/64
e)
A certified receipt voucher taking on charge the
manufactured articles.
f)
Firms bill duly receipt and stamped wherever
necessary.
5.
a)
SEE –
That quotations have been called for from at least three
firms and these quotations are attached to the
contingent bill, or a certificate that due to the special
- 64 -
features of the items requiring specialised process
more than one quotations could not be procured.
b)
When contract are entered into see that the contracts
are on the prescribed form and signed by both the
parties. Conduct a general scrutiny over the contract
documents on the lines prescribed in the Job
Description Sheet No.1.
c)
That no revision in the price has been allowed on any
account.
d)
That no stores or raw materials have been supplied to
the civil firm or any assistance rendered to them from
Govt. services.
e)
That the time limit for the performance of the order is
not exceeded. When it extends beyond 50% of the
original period, further extension has been sanctioned
by the CFA next higher to the one who sanctioned the
order.
(NOTE:-
That the time limit for the performance of an order
works out to RS. 2500/- should not exceed 6 month)
- 65 -
J.D.S. NO.12
BILLS RECEIVED FROM THE WORKSHOP FOR COST
OF REPAIR OF VEHICLES AND EQUIPMENTS BY CIVIL
FIRMS/GOVT. INSTITUTIONS
1.
Scrutinise the bills as per Para 1 of the Job Description
Sheet No.1
2.
See that the authority sanctioning the repairs is competent
to sanction it with reference to the powers of the EME
Officers.
3.
Trace the copy of the sanction received direct from the
CFA in the file and link the same with the no. and date of
the bill and the fact of payment. In case no separate
sanction has been received in the section direct from the
CFA, see that the bill is countersigned by the authority
component to sanction the repairs charges.
4.
Look for the following certificates and documents :
- 66 -
a. A certificate that the urgency of the commitments
justified repairs being undertaken by local contract
with private firms/Govt. industries or when the repair
capacity of their own workshop is fully occupied and
repair
facilities
are
not
available
therein
or
transportation of the vehicles/ equipments to any
other workshops is uneconomical/non-feasible.
b. Contract entered into with the civil firms or the Govt.
Institutions concerned in cases where the cost of
local repair exceed Rs. 1000/- or where the cost of
equipment handed over for repair exceed Rs. 2500/-.
c. In other cases repair order in the form prescribed is
duly completed in all respected.
d. A certified receipt voucher in duplicate taking on
charge the unserviceable parts, if any received.
e. Firms bill duly receipted and stamped where
necessary.
5.
SEE :a. That quotations have been called for from a
sufficient number of civil firms of Govt. industries and
- 67 -
the quotations have been received from at least
three firms.
b. Wherever contracts are entered into see that the
contracts are on the prescribed from and signed by
both the parties. Conduct a general scrutiny over the
contract documents on the lines prescribed in Job
Description Sheet No.1.
c. Where contract are not applicable see that the
prescribes has been completed in all respects, the
cost of materials used and labour charges are shown
separately and the details of the materials/stores
received are shown in the column provided for the
purpose together with the No. and date of the CRV
taking them on ledger charge, check the CRV with
details shown.
d. See that the date of completion of repair is given and
that the repair work has been completed within the
time limit prescribed in general conditions and if not
that the penalties leviable in such cases have been
properly levied.
- 68 -
- 69 -
J.D.S. NO.13
BILLS FOR LOCAL PURCHASE OF ORD. STORES BY ORD.
DEPOTS AND OTHER UNITS.
1.
Scrutinise the bills as per Para 1 of the Job Description
Sheet No.1
2.
SEE :a)
That
the
bill
are
countersigned
by
the
CO/Comdt./OC of the Ord. Depot.
b)
That the local purchases is within the powers of
sanctioning authority with reference to the powers
of the local purchase. In the cash purchase, see
that the cash purchase order is given by the
authority component to do so.
3.
LINK the bill with the copy of the sanction in the file. Verify
that sanction has been accorded with the concurrence of
IFA wherever necessary.
4.
Look for the following certificates and documents –
- 70 -
a)
Suppliers bill duty receipted and stamped where
necessary.
b)
Inspection Note bearing receipt certificate.
c)
Original Supply Order.
d)
Comparative statement or quotations along with
the quotations.
e)
In the case of stores purchased under cash
purchase powers of Ord. Officers, Cash purchase
order no. 3 copy of the CRV and suppliers' bill
duly receipted and stamped where necessary.
f)
In
case
where
stores
purchased
by
Units/formations on the authority of Unit Local
Purchase Order issued by the dependent Ord.
Depot., the ULPO in original is attached.
g)
Certificate that the article are dis-similar in nature
in cases where the total value of the purchase on
a supply order exceeds the financial powers of
the CFA ordering the purchase (Note the value of
each article should however be within the
purchase powers of the CFA).
- 71 -
h)
Indication
about
the
origin
of
stores
viz.
indigenous/foreign.
i)
In cases where the item purchased are covered
by the rate running contract a certificate to the
effect that a reference to the contract holders may
involve delay and that for operational reasons
stores are required urgently that the purchases
are restricted to the absolute minimum quantity
required to tide over the difficulty.
5.
LOCAL PURCHASE
a)
That quotations from at least 7 firms for value
upto Rs. 20000/- and 15 firm for value beyond Rs.
20000/- are called for Local Purchase.
Direct Purchase :
For
value
upto
10000/-
the
quotation from 7 firms and 15 firms
for value beyond Rs. 10000/- are
called for.
b)
Quotations are attached in original
c)
That they are correctly transcribed in the C.S.T.
- 72 -
d)
That the rates recommended are really the
lowest.
e)
Last purchases are shown in the C.S.T.
f)
Sanction of I & BC cell where the
i. Estimated price does not exceed 50% of the
indent.
ii. Prior Govt. approval will be obtained if it
exceed 50%.
- 73 -
J.D.S. NO.14
BILLS FOR LOCAL PURCHASE OF STORES BY RESEARCH
DEVELOPMENT ORGANISATION AND DIRECTORATE
GENERAL OF INSPECTION ORGAN.
1.
Scrutinise the bills on the lines indicated in the Job
Description Sheet No.1
2.
See that local purchase has been sanctioned by the
authority competent to do so with reference to their
financial powers.
NOTE: If the power vested in head of Estt/Lab are delegated to
SSO's equipment Sr.AO or Administrative Officer or
Account officer with reference to Min, of Fin Def. letter
No.89467/RD-26/30 Defence R&D Council dt. 29/1/63 see
that the communication authorising the officer serving
under him is received and his specimen signature verified
with that on record in the Register of specimen signatures.
3.
Link the copy of the sanction received and filed in the
Section with the No. and date of the bill, and the fact of
payment. If no separate sanction has been received see
- 74 -
that the bill/supply order has been signed by the authority
competent to sanction the local purchase.
4.
In the case of item covered by rate running contract of the
DGS&D, Ensure that the cot of purchase of any one item
or any number of civilian item at one time does exceed Rs.
1000/-. Look for the statement of progressive expenditures
and see that the total cost of purchase during the year
does not exceed Rs.1000/-
5.
Look for the following certificates and documents:g)
A certificate that the stores not available from the
normal source of supply.
h)
Comparative statement of Tenders alongwith the
originl quotation.
i)
CRV/Insp. Note taking the stores on ledger
charge.
j)
In the case of cash purchase of stores, a
certificate that the purchase effected in this
manner was to meet urgent requirement and was
in the circumstances of the most economical
method of buying, is furnished.
- 75 -
k)
In case of local purchase of Ord. stores, a
certificate to the effect that the supply from the
Ord. depot is not likely to be received and the
requirement is urgent, is finalized.
NOTE:-1 Adoption of limited tender system for purchase of
Stores in R&D Organisation in case where the
estimated value of tender does not exceed Rs. 5000/is allowed in partial modification of Para 24&27 of
Appendix IV to FR PT I Proprietary items will as usual
be on Single tender Basis.
NOTE:2 Director of Astts are authorised to make payment of
advance to the extent of 100% where the amount
involved is Rs. 10000/- or below and in the case of
Public sector undertaking they can authorise advance
to the extent of 95% where the amount involved
exceeds Rs. 10000/-.
- 76 -
J.D.S. NO.15
RETREADING OF TYRES
I.
PROCEDURE
1)
Rate Running Contract for Retreading of Tyres is
concluded by Dir. Gen of Ord. Stores (DGOS),
New Delhi. After accepting the rates, Accepted
Tender Note (A.T. Note) furnishing the details of
rates, period of contract, name of the Consignee
Depot, tatal quantity of tyres to be retreaded, is
issued to the firm alongwith terms & condition of
the contract.
2)
Based on this A.T. Note, Consignee Depots place
Supply Order on the firm concerned and issue
tyres for retreading. Copy of supply Order is sent
in advance to CDA also.
3)
On retreading, the firm send back the tyres to the
Depot & submit the bills for 95% payment & after
inspection of Tyres, bill for balance 5% payment
is received.
II.
ACTION IN CDA's OFFICES
- 77 -
I)
On received of copy of AT Note from DGOS, New
Delhi & Supply Order from Consignee Depot, enter
the details in the register maintained for the purpose
of 95% payment.
2)
On receipt of the bill, scrutinise the same as per para
1 of Job Description Sheet No. 1
III.
SEE that:
Bill for 95% payment is submitted in duplicate and
supported with proof of despatch of retreaded tyres,
Inspection Note copy No. 1, copy of the Supply Order.
IV.
Check the details of bill w.r.t. details of AT Note and
supply Order entered in the Register.
V.
See that delivery schedules given in the contract
agreement is adhered to and liquidated damages due
to failure as per contract agreement is recovered for
period of extension granted by DGOS in the Liquidated
Damages.
VI.
The quantity, price per unit, description of stores and
the total quantity is checked in audit as per, the
condition of the contract.
VII.
A warranty Certificate, whenever provided for in the
Contract Agreement, is received with the bill.
- 78 -
VIII. Pass the bill for payment duly deducting 2% Income
Tax, postal Charges & Liquidated Damages, if any.
IX.
Enter the details in the Register maintained for the
purpose.
X.
Follow the procedure indicated in the paras II to VII of
the Job Description Sheet No. 1.
XI.
Forward the duplicate copy of the bill to the Consignee
under intimation to LAO for getting confirmation
regarding receipt of Store alongwith duplicate copy of
the bill.
XII.
On receipt of 5% claim in duplicate alongwith copy No.
2&5 of Inspection Note, link the same with the 95%
payment, enter the detail in the Register and pass the
bill for payment in the normal manner. Copy No. 5 of
Inspection Note is to be sent to the LAO concerned.
XIII. Intimation is sent to COD, concerned, with whom the
allotment of fund is placed being custodian Consignee.
XIV. Monthly report is to be sent to AHQ, New Delhi for the
amount booked under 01/41/03 (Retreating of tyres)
during the month for which a Central purchased
Register is maintained.
- 79 -
J.D.S. NO.16
RATION ALLOW CLAIM IN RESPECT OF SERVICE
OFFICERS.
1.
Scrutinise the bill to see that:a)
It is prepared on IAFZ-115
b)
It is in original
c)
It is Signed and countersigned by the OC/CO Unit/ fmn.
d)
Bills is prepared in ink/indelible pencil/typewritter.
e)
All alterations/additions are attested
f)
Arithmetical calculations are correct
g)
It is claimed as per the rates amended from time to
time.
2.
Other points to be seen:
a)
Consolidated claim on contingent bill in respect of
officer borne on the posted Strength of unit/fmn is
prepared once in a month.
b)
Claim is supported by a Norminal Roll in triplicate
- 80 -
c)
Correct Name of the Banker and the public fund A/C No
of the unit are endorsed on the bill.
d)
Claim is Supported by a stamped receipt of Rs. One in
r/o Offrs. whose payment is Rs. 500/- and above.
3.
LOOK FOR the following Certificates endorsed on the bill.
a)
No. claim was preferred earlier.
b)
No. free messing was provided during the period of the
claim.
c)
The officers were not issued with free ration for the
period of the claim.
d)
None of the officers was hospitalized during the period
for which Ration Allowance is claimed.
e)
The officers were not issued with free ration for the
period of the claim.
4.
Contingencies
during
which
Ration
Allowance
is
admissible.
a)
Annual Leave
b)
Sick Leave on Full pay and Allces.
c)
Casual leave for the duration the officer spend his
casual away from duty Stn.
- 81 -
d)
Preparatory leave while on Permanent posting from one
station to another.
e)
Leave pending retirement/ invalidment termination of
contract/ release on full pay and allowances.
f)
Courses of instruction or posting to non mily, stn.
notified by Govt from time to time where ration drawing
facilities are not existing.
g)
Furlough leave.
h)
Maternity leave
i)
Special casual leave
j)
Study leave in Indian when posted to a non mily. stn
notified by Govt. from time to time where ration drawing
facility does not exist.
k)
5.
6.
Study leave abroad.
(a)
RA is admissible to service officers.
b)
RA is admissible to MNS officers
c)
RA is admissible to MNS (Local) officers
d)
RA is admissible to Hony Comms Officers
Following documents should be enclosed in Support of the
claim.
- 82 -
a)
Copy of DO II Notifying the casualty
b)
Certificate to the effect that officer Spend his casual
leave away from. the duty station during CL period
along with CL address of the officer.
c)
In case of joining time/prepatory LRC issued by
previous unit, Movement order details of journey period.
7.
Officers are not entitled for Ration Allowance in addition to
TA/DA for the period of T/D.
8.
R A is not admissible for leave such as Extra Ordinary
leave & leave without pay and Allowance.
9.
Prior Sanction of the Stn Commander is required under the
following exceptional circumstances.
a)
When the officer stays under his own arrangement in
far off places and it is inconvenient for him to draw
ration in kind.
b)
When it is difficult for the Depot to Supply Ration in kind
due to administrative reasons.
10.
Where the R A has been admitted to the officers the name
of the officer and period for which R A has been admitted
should be intimated to the concerned LAO and he
acknowledgement to be watched.
- 83 -
- 84 -
J.D.S. NO.17
PREPARATION OF DAILY PAYMENT SHEETS
1.
Before receiving passed bills from groups see that, the
officers have signed the bills.
2.
See that, Bills are received from the group at the
prescribed time say -12 to 12.30 and 3 to 3030 p.m.
provided they are so marked by the G.O.
3.
Sort out the Bills Treasury wise.
4.
Prepare D.P. Sheet Treasury wise and ensure that, the
A.G. Code No. Treasure, Name of payee,Amount payable
etc. are copied correctly in the D.P. Sheet.
5.
See that Bills pertaining to one contractor are grouped
together and Col. 5 completed accordingly in respect of
each bill and the total entered in Col.6.
6.
Enter in the D.V. Numbering Register all the Bills included
in the D.P. Sheet allotting D.V.No. for each passed by the
Officers.
7.
The D.V. No. allotted to each bill will be entered on the Bill
and in col. 1 of D.P. Sheet and on all the copies of PM in
respect of each Bill and on all the copies of each Bill and
- 85 -
also on every C.R.V./ Inspection Note/Abstract, Muster
Roll, Transport Indent and the Bill forwarding memo
attached to each claim/Bill in the acknowledgment portion.
Note: In respect of M.E.S. vouchers separate D.V. nos. will be
allotted through a separate Register and both copies of
P.M. original and duplicate will be sent to AAOGE with DP
sheet when received back from D. section.
8.
See that the D.V. Numbering Register contains the name
of the Unit/Formation in respect of each Bill, the amount
involved and the No. of C.R.V.'s, MRs Inspection Note,
Abstract etc. attached thereto.
9.
Check the totals of entries made in col. 5 of the DP Sheet
posted in Col. 6 with the help of another Auditor
independently and get the remark Col. 6 checked'
endorsed and initialed by him on each D.P. Sheet.
10.
Ensure that not more than 10 cheques are entered in one
D.P. Sheet.
11.
Detach the C.R. Vs, Abstract, Inspection Note, Muster Roll
etc. and original and duplicate P.M. from every Bill and
keep them in separate pad from P.M. and vouchers.
12.
Submit the D.P. Sheet with the paid Bills to the supdt. for
his check and signature.
- 86 -
13.
Submit the D.P. Sheet (with the paid Bills)duly signed by
the supdt. to the Officer in charge for Test Check by him
14.
Collect all the D.P. Sheet with paid Bills and put them in a
steel Box after entering them in D section Transit Book the
particulars of D.Vs mentioned in the D.P. Sheet and lock
the box.
15.
Send the locked box to D. section once in a day say at 3 to
3.30 P.M. This does not apply to the out-to-day bills which
will be sent at any time during the day.
16.
Send the box containing D.P. Sheet and paid bills to D.
section through the peon.
17.
D. Sn. will open the box with the key in their possession
and initial the Transit Regiter.
18.
When the Transit Register is received back on the next
day, see that all the D.Vs have been received by D. Sn.
19.
Sort out the PM original and duplicate separately and
arrange them serially.
20.
Forward the original P.M. to EDP Center in convenient
batches, once in 2 days and ensure that the last batch is
sent on the last day of the month through the Transit
Register.
- 87 -
Note:This does not apply to the M.E.S. Vrs. P.M. (both original
and duplicate) relating to M.E.S. Vrs/Bills will be sent to
the AAOGE with the D.P. Sheet when received back from
D. section.
21.
Arrange all the duplicate PMs serially and proceed them to
Account Sn.under a forwarding memo, and watch for its
acknowledgement.
22.
Submitted the D.V. numbering Register to the Officer in
charge every fortnight quoting the forwarding letter against
the respective D.V. for his check.
23.
Sort out all the C.R.Vs Abstract Muster Rolls, Inspection
Notes, Transport Indents etc. daily and their total No. in
the D.V. numbering Register and hand over to the
scheduling clerk and obtain his initials in register.
24.
Watch for the return of paid D.Vs from Disbursement
Section. check them with the D.V. numbering Register,
Mark off all the D.Vs received from Disbursement Section
letter, to the Record Clerk and obtain his initials in the work
Book against the relevant disbursement Section letter.
25.
Before handing over the D.Vs to the Record Clerk see that
they
are
serially
arranged
Disbursement Section memo.
as
mentioned
in
the
- 88 -
26.
Call for the missing D.Vs Disbursement Section, and
handover the Bundle of D.Vs received from Disbursement
Section to the Record Clerk after ticking the entries Nos. in
the D.V. Register obtaining his initials in the Work Book.
27.
As the D. sanction is not issuing current cheques during
the last day of a month, see that the group do not hand
over the current bills during the last 4 days of the month.
In respect of M.E.S. vouchers & D.Vs
The D.P. Sheet will be received back from D. section with
the D.Vs Sheet, the D.P. Sheet with connected original and
duplicate P.Ms will be sent to the AAOGE and his
acknowledgement obtained and recorded.
- 89 -
J.D.S. NO. 18
Scheduling of Local Purchase Vouchers.
(AUTH:- Paras 516,518 to 524 OM II (Vol-I))
Job for the scheduling clerk.
1.
On receipt of the vouchers from D.P. Clerk.
i)
ENTER the total number of vouchers in a prescribed
simple manuscript forms & hand over the vouchers to
Test Audit Authorities :-
ii)
WATCH the return of vouchers from the Test Audit
through the medium of the above from.
iii)
On receipt back of the vouchers from Test Audit
ENTER the total number of voucher as on the
"Monthly summary of local purchase vouchers" (in the
form given in Annexure'B' chapter VIII of OM II (Vol.I)
and KEEP this form together with the vouchers in a
loose pads until the end of the month.
iv)
At the end of the month ADD UP the total number of
vouchers in the pad and MAKE SURE that total
number agrees with the total number shown in the
- 90 -
D.V. numbering register. In the case any discrepancy,
RECONCILE the same and TALLY the total.
v)
SORT OUT the vouchers by Unitwise and PREPARE
a forwarding memo (Sub_lists) for each unit. ENTER
thereon the name of unit, the serial number and the
date of vouchers, and the total number of vouchers
pertaining to each unit.
vi)
SORT OUT: the sub lists with the vouchers attached
local audit groupwise.
vii)
PREPARE in duplicate for each local group a top list in
IAFZ-2014 specifying:
a) Name of the Unit.
b) Total number of voucher relating to each.
c) Total number of vouchers forwarded to the LAO
viii)
ENSURE that the total number of voucher received
from the D.P. Clerk agrees with the total number
scheduling outward the LAOs. RECONCILE any
dicsrepancies
and
ENDORSE
a
certificate
of
agreement on the "Monthly summary" and GET IT
ATTESTED by the superintendent.
ix)
ENDORSE a simple serial number (1,2,3,4 etc) on each
voucher attached to each sub list \.
- 91 -
x)
STAMP the section's outward date stamp in the top
right hand corner of all copies of the top lists, all copies
of sub lists, and all the vouchers.
xi)
DISPATCH the top lists with the sub lists and vouchers
under "registered cover" and FILE the office copy.
xii)
WATCH acknowledgement from the LAOs through the
office copies of top lists, and ISSUE reminder where
necessary.
xiii)
When acknowledgement are received, PASTE them on
the reverse of the relative top-lists.
- 92 -
J.D.S. No. 19
SCHEDULING OF CENTRAL PURCHASE VOUCHERS
1)
PAO DGS & D
Payment of bills on account of purchases made through
DGS & D, New Delhi is made by PAO DGS & D after
payment voucher are schedule to concern DAD Cell on
weekly basis.
2)
DAD CELL
On receipt of voucher in DAD Cell, these are segregated
CsDA wise and entered in registered maintained for the
purpose depicting the Stores Codehead of Account to
which the vouchers are being compiled. After compilation
the vouchers are scheduled to concerned CDA in whose
audit jurisdiction the consignee is located.
3)
ACTION BY CONSIGNEE CONTROLLERS
i)
Schedules/Vouchers received from the DAD Cell
should be scrutinised and acknowledgement will be
sent to the Cell.
ii)
In case any voucher not pertaining to the consignee
CDA is received, the same will be returned to the Cell
- 93 -
for
onward
transmission
to
the
correct
CDA
(Necessary corrections to the compilation, if any will
be carried out by DAD Cell).
iii)
The vouchers will be entered in the Register
maintained for the purpose and scheduled to the
concern LAO/SLAs/AAO GE etc. for credit verification
and acknowledgement thereof be watched.
a) Vouchers pertaining to MES:The vouchers relating to MES will be sent to AAO GE
concerned, under intimation to Engineering Sn. for
adjustment, if necessary.
b) The vouchers pertaining to Unit/Formations including
MES will be scheduled to LAOs/RAOs/ SLAs as under
:
i)
Final 100% payment :- In this case the 5th copy of the
Inspection Note duly receipted by the consignee
accompanies
the
contractor'
bill.
The
receipted
Inspection Note will be scheduled to the consignee
LAO. In the case of MES however, both the documents
viz. CP Vouchers for final 100% payment as well as the
receipted Inspection Note will be scheduled to the AAO
GE concerned.
- 94 -
ii)
Advance 95% payment and connected balance 5%
payment :- A Register on the proforma prescribed in
Vol-II O.M. II will be maintained to link the advance 95%
payment with the connected balance 5% payment.
Advance
95%
payment
are
made
on
contractor's bill. The Inspection Note duly
receipted by the consignee is not sent in
support of the account for advance 95%
payment & is sent only at the time of claiming
the balance 5% payment. The contractor's bill
received in support of 95% payment will be
scheduled to the LAO/RAO/SLA/AAO GE
concerned for linking after entering the same in
the advance 95% payment Register. When the
bill for the balance 5% payment supported by
the receipted copy (No.5) of the Inspection
Note is received, it will be linked with
corresponding item of advance 95% payment
with the help of the above Register. The
receipted copy of the Inspection Note for the
5%
balance
will
LAO/RAO/SLA/AAO
be
GE
scheduled
concerned
to
after
quoting thereon the No. & Date of the memo
under which the bill for the corresponding
- 95 -
advance
95%
payment
was
previously
scheduled to him.
iii)
100% Avance payment :- The bill will be
supported by receipted copy of Inspection Note
and this Inspection Note will be scheduled to
LAO/RAO/SLA/AAO GE in the normal manner.
AUTHORITY:-
Para 605,606 & 607 O.M. Pt-II Vol.I.
- 96 -
J.d.s. No. 20
CONCLUSION OF ASC CONTRACTS.
As per the revised orders, the tenders will be a scrutinised
by the following panel of officers at Command/ Area/Sub Area
HQrs.
1)
Contracts to be processed at Command HQrs (Value
over Rs.20 Lakh)
i)
Executive Officer -
MG ASC.
ii)
Representative of Formation
Brigadier.
Commander –
iii)
Representative of C.D.A. – an officer not
below the rank of
JCDA.
2)
Contract to be processed at Area/Indep Sub Area
(Value upto ......Lakhs)
i)
DDST -
Ex-Officer
ii)
Rep. of Formation Comdr.
Lt. Col.
iii)
Rep. of CDA
Not below of
rank of DCDA
- 97 -
3)
Contract to be processed at Sub Area Level (Value
upto .............Laksh)
i)
A.D.S.T.-
Ex officer
ii)
Representative of Formn. Comdr.
iii)
Representative of CDA-
Lt. Col.
Not below the
rank of ACDA.
After fixing the date of panel meeting the CDA will be
informed. On receipt of the information, a note has to be put
up to the CDA for nomination of the officer to attend the
panel meeting. The concerned HQrs have to be informed as
to which officer will be attending meeting. The concerned
officer will also be informed accordingly and he will be
intimated
to
forwarded
Feedback
Report
on
TPC
immediately after meeting.
At the panel meeting the officer will initially arrive at a
reasonable rate pattern i.e. the level at which the contract can
be concluded. The officer will be guided by the information
furnished by the MR Cell and the current contract rate (CCR).
Note:So far as the CDA's representative is concerned the
following information will be supplied to the officer well
before he leaves the station for panel meeting.
- 98 -
a) The quarterly market rates received from Market
Research Cell
b) The contract rates for the last three years.
c) The rates collected by the Data bank formed on
the basis of CGDA letter No. AT/IX/9448/
CC/Vol.IV Dt. 15/6/83.
d) Average market rates for the last three years.
The Officers will scrutinise the tender and CST and if
the lowest offer Compared to the reasonable rate pattern
is within the acceptable level, the tender will be referred to
CFA with recommendations for acceptance. If not, an
invitation will be made only to the lowest tenderer for
negotiation. If the revised lowest offer is acceptable, the
tender will be recommended to CFA for acceptance. In
case the revised lowest offer is unacceptable, it will be
referred to CFA with recommendation for retender. In the
revised procedure additional tender have been done away
with.
After the contract is sanctioned, the contract
document will be forwarded to the CDA for post scrutiny. In
the post scrutiny the following points will be looked into.
I
SEE that :-
- 99 -
a)
The sanction for acceptance of the tender has been
accorded or recorded on the CST by the appropriate
CFA with reference to the Financial Power of
acceptance of contracts.
b)
The sanction has been accorded/recorded on the
CST by the CFA himself and not by any subordinate
officer on his behalf.
c)
The sanction of GOC-In-C Command has been
obtained in cases where the contract have been
concluded for less than a year or running into two
financial years.
d)
The standard forms of contract have been adopted.
e)
The terms of the contract are precise and definate
and that there is no room for ambiguity or
misconception therein.
f)
The contract involving an uncertain and indefinite
liability of any condition of an unusual character is
not entered into without the prior consent of the CFA.
g)
There are no apparent irregularities or special
features which would involve legal complication.
- 100 -
h)
In the case of contract entered into with solo tender
an affidavit signed by the tenderer enclosed to the
contract.
i)
In the case of contract entered into with partnership
firms, cooperative and limited concerns etc., see that
the documents have been signed by the partners or
they have been signed by an individual holding a
duly constituted power of attorney, the original of
which has been received with the contract.
j)
The specimen signature of the contractor or his duly
constituted attorney is enclosed.
k)
The amount of security deposit has been correctly
fixed in accordance with clause 7 of IAFZ-2137-A.
l)
The security deposit for the appropriate amount has
either been received in cash (through a TR) or in one
of the forms authorized in IAFZ-2137A duly pledge in
favour of CDA concerned.
m)
The security deposit has been lodged with the period
stipulated in acceptance of tender and if not whether
the sanction of the appropriate authority condoning
the delay has been obtained and copy thereof
furnished to audit.
- 101 -
n)
In the case of re-appropriation of security deposit the
proposal of the same has been received from the
contractor with in the time limit prescribed and that it
is supported by his no demand certificate in respect
of previous contract (for which the security was
originally lodged and that no demand certificate in
respect of previous contract have been obtained
both from the executive and the bill group of' Store'
Section).
II. COMPARE :a)
The sanctioned contract ('Acceptance of Tender')
with the manusecript copy of the CST already
prescrutinised by the section.
b)
The accepted rates in the 'Acceptance of Tender'
and in the schedule (duplicate copy attached to AT)
with those shown in the schedule attached to the
original contract and CST.
c)
The duplicate sets of contract deed which have been
certified as 'true copies' by an officer of the executive
side, with the original set of contract deed to see that
they are identical in every respect.
- 102 -
d)
The place of delivery and period of contract shown in
the AT with those schedules attached to the CST to
verify that they are correct.
e)
The particular varieties of fruit and vegetable are
approximate quantities to be supplied by months
shown in the schedule attaced to the acceptance of
tender,
with
the
statement
showing
group
percentage attached to the CST.
III. PASS ON :a)
Copy of the 'Acceptance of tender' and one set of
specimen signature of the contractor or his duly
constituted attorney to the bill payment group.
b)
The 'affidavit' filled by the sole tender or the 'power
of Attorney' to the bill payment group.
c)
TR for security deposit or the form of security to the
'Security Deposit' task holder.
d)
The original contract deed to the executive officer
concerned with the post scrutiny observation by
registered post.
e)
The Office copy alongwith duplicate copy of the CST
to be handed over to Data Bank task holder.
IV. RECORD
- 103 -
Briefly cases of importance/interest in the contract scrutiny register.
V. WATCH
For the replies for the post scrutiny observation through the medium of contract register and pursue the
same to finality:
Note:No pre-scrutiny is necessary on Short Terms Agreements
requiring sanction by authorised lower than the QWG. In
addition to above all the point mentioned in job description
sheet No. 21 where applicable will be looked into in
respect of Short term Agreement also.
J.D.S. NO.21
PRE SCRUTINY OF COMPARATIVE STATEMENT OF TENDERS
IN RESPECT OF HIRED TRANSPORT CONTRACTS AND POST
SCRUTINY IN RESPECT OF A.S.C. CONTRACTS.
Supply and service required by Government are generally
arranged for by contracts for which tenders are invited.
Comparative statement of tenders in respect of proposed
Contracts are received in the store Contract 'Section for
Scrutiny before sanction by the C.F.A.
- 104 -
AUTHORITY: Rule 240 FR (I) Para 301 & 302 DEF. Audit Code
Para 409 OM- II ASC Trg. Vol. II.
1.
Verify whether all the following documents have
been received alongwith the C.S.T.
a)
All tenders the No. of which have been
indicated at page 1 of the C.S.T., ensure that
in the case of balance tenders not returned by
the contractors, a certificate to the effect that
they are identical to those sent along with the
C.S.T. by the executive officer.
b)
I.A.F.Z. 2137-A- Instruction to Tenders, IAFA2120 Tender proper and IAFA 2130 schedules
showing scales and authorised substitutes,
A.S.C. Specifications, Special condition, and
general conditions, Group percentage (for
vegetables and fruit contracts only).
c)
Treasury receipt on account of cost of tender
issued to contractors,
2.
Examine the Tenders TO SEE
a)
That they have been signed by the tenderer
concerned in the presence of witness, whose
full name, and occupation have been shown in
- 105 -
the column provided for the purpose, and also
by the Executive officer.
b)
That all blank spaces in the tender document
have been duly filled in or linked through the
case may be/ duly attested.
c)
That all additions/alteration have been attested
by both the parties to the contracts.
d)
That in the case of tender submitted by a
Partnership Firm or Cooperative concerns,
necessary power of attorney exists in favour of
the individuals signing the tender. In the case
of sole trader, look for an affidavit before a
magistrate.
e)
That thr period of contracts stated correctly
and clearly in the relevant tender documents.
f)
That
the
tender
documents
have
been
prepared in the same handwriting in ink, that a
new clause which was not previously in force
has not been introduced or a clause which was
previously in use has not been introduced or a
clause was previously in use has not been
omitted without proper authority, that no clause
- 106 -
exists, that the tender fee has been realised
from all the tenders and is correct.
g)
That the particulars of earnest money realised
from each of the tenders and I.A.F.Z. 2120 in
the column provided for the purpose.
h)
That the amount of earnest money has been
deposited in one of the forms mentioned in
para-5 of instruction to tenderers.
i)
That the place of delivery has been shown in
I.A.F.Z. 2121 without any ambiguity.
j)
That the approximate requirements, shown in
the schedules attached to each tender are
identical and expressed in Metric Weight
Measure, that the tenders have not been
received after the time and date specified in
I.A.F.Z. 2137-A and that the date upto which
the tender will remain valid has been shown is
correct.
k)
That the rates are shown in figures as well as
in words and they agree with each other.
- 107 -
l)
That the authorised distributors and the scales
shown in the IAFZ 2121 are correct as per the
Army Instructions.
m)
That the specification attached to that tenders
agree with those in ASC specification 1956
print as amended from time to time.
n)
That the quantity and percentage of each item
of monthly requirements shown in the schedule
showing the percentage of each group of items
of the approximate requirement are correctly
worked out and that the total quantities of each
item for all the months agree with the
approximate
requirements
shown
in
the
schedule and prescribe percentage have been
adhered to on monthly basis in respect of
items of vegetable fresh.
o)
That the schedule contains articles of Local
purchase only and that the no supplies which
are required to be made by Central purchasing
authority are included in the schedule except
with the concurrence of that authority. The
place of delivery has been shown correctly in
column No. 4 and no ambiguity is involved in
- 108 -
the wording used, the requirements are shown
in
the
metric
system,
the
approximate
requirement shown in the schedules to each
tender are identical.
3.
COMPARE
a)
The rates and approximate requirements
shown in the CST with those shown in the
tender forms and schedules.
b)
The contract rates for the last three year
shown in the CST with those in the accepted
contracts for those years.
c)
The local market rates shown in the CST those
notified in the Station Orders.
4.
CHECK
The value of each article and the total value in respect
of each tender shown in the CST with reference to the
approximate requirements and the rates has been done
and endorsed as verified/checked by Staff of CDA
(Stores Section).
5.
Scrutinise the CST to see.
a)
That all column in all pages have been
completed.
- 109 -
b)
The signature of the two officers opening the
tenders were opened in the presence of the
tenderers and the rates were read out to them.
c)
That the tender recommended is really the
lowest.
d)
In case the tender other the lowest is
recommended,
the
reason
thereof
are
recorded.
e)
Whether the recommended rates compare
favourably with the market and contract rates
of previous year and also the rates obtained for
similar supplies at nearby station, that in the
case of increase in rates, whether the increase
is warranted by the present market situation
and anticipated supply conditions in future.
f)
The suitability of the contractor recommended
to the contract with reference to the short notes
which are kept in register of working of
contracts.
NOTE:1
All the above point will be looked into in respect of
short Terms agreements requiring sanction by the
Q.M.G.
- 110 -
NOTE:2
In the above S.T.As concluded by the Mily Farm
Department also all the above point will be looked
into with the following exceptions.
i)
Irrespective of the value all S.T.As
concluded
by
the
Mily.
Farms
Department and subject to pre-scrutiny.
ii
Security
Deposits
tendered
by
contractors for less than 5 year will be
held and dealt with by the administrative
instead of by the CsDA. The LAO
auditing the account of the DDMF will
conduct the audit of Security Deposits.
- 111 -
J.D.S. NO.22
Security Deposits
AUTH: CHAPTER IX OF FR PART I, PARA 527 OM II VOL-I
On receipt of copy of the ' Acceptance of Tender' the
Store Section will watch for the receipt of the Security
Deposit for the contract, and
1.
Ensure that the security deposit has been received with in
twenty days of issue of notice of the acceptance of tender
or before the commencement of the performance of the
contract whichever is earlier. In case the security deposit
not received within the stipulated period,
SEE that:i)
Either the sanction of the authority accepting the
contract, extending the time limit for tendering the
security deposit has been received.
or
ii)
That the penalties leviable vide clause 2 of IAFZ2120 are levied on the contractor. In the latter
case watch for the treasury receipt or the Earnest
Money of the contractor forfeited to government.
- 112 -
Also insured that no payment is made to
contractor for any supplies made under his
contract.
2.
If the contractor proposes that the security deposit of an
expired contract or nearly expiring contract should be
reapropriated in whole or in part toward the security
deposit of current contract, see that the proposal is
supported bya)
'No demand Certificate' from the contractor
in respect of his previous contract.
b)
A 'No claim Certificate' from the contract
operating officer in respect of the previous
contract.
c)
A certificate from the bill payment group
that no demand are outstanding against
the contractor.
3.
See that the amount of security deposit furnished is correct
as per the extant orders.
4.
Forms of Security Deposit :(Para 527,530OMIIVol.(i) & Clause 7 of IAFZ-2135-A)
(A)
Cash Security Deposit:-
- 113 -
See that the amount is remitted into treasury and the
MRO duly receipted by the treasury is received in
this office. Enter the particulars of the security
deposit in cash security deposit register IAFA-525
indicating the class II Voucher No. in which the TR is
adjusted.
(B)
Other forms of Security Deposit:
i)
Govt securities (including post office CASH
certificates Defence Saving Certificate, National
Plan certificate:See that the surrender value of these security at
the time of tender is not less then the amount of
security required and that the certificate have
been formally transferred to the departmental
authority which take the deposit with the sanction
of the Head Post Master.
ii)
Promissory notes and stock certificate of the
Central or State Govt. Municipal debentures,
or port trust bonds.
See that the face value of the certificate or 95% of
the market price thereof whichever is less
adequately covers the security required. Also See
that the certificate is endorsed by the deposit or in
- 114 -
favour of the C.D.A. when the security are deposit
for a period exceeding twelve months and the
Depositor wishes to draw interest thereon during
the period of deposit.
iii)
Bank Deposit Receipts:Ensure that the deposit receipt of the State Bank
of India only are accepted and that the deposit
receipt is made out in the name of the CDA or if it
is made out in the name of contractor, the bank
has certified on it that the deposit be withdrawn
only on the demand or with the sanction of the
C.D.A. See that the depositor has agreed in
writing to undertake any risk involved in the
investment and that the bank has agreed that on
receipt of a signed treasury challen and withdrawal order from the pledgee in respect of the
deposit or any part thereof, it will at once remit the
specified amount into the nearest treasury and
send T.R. to pledge.
iv)
Post office saving bank Account :
See that a pass book for deposit made under the
saving Bank has been received and that the pass
book has been pledged in favour of the C.D.A.
- 115 -
v)
Treasury Saving Deposit Certificate:See that the surrender value of these certificates
is not less than the amount of security required
and that certificates are endorsed in favour of the
CDA.
vi)
Guarantees, Bonds fixed Deposit Receipt
Cash Certificate and other similar instruments
issued by Bank under the Bank Guarantee
Scheme:
SEE that these are issued by the scheduled
banks approved by the Reserve Banks of India in
this behalf and the guarantee of R.B.I. has been
received in respect of these deposit receipts.
ENTER the particulars of these securities in the security deposit register "IAFA-525 And
HAND OVER " the security to the officer in charge for safe custody.
5.
MONTHLY REVIEW OF CASH SECURITY DEPOSIT.
As soon as the printed compilation is received from the
Accounts' Sn., see that the posting in IAFA 525 made
during the month agree with the figures shown under head
'Security deposit' in the printed compilation.
6.
ANNUAL REVIEW OF CASH SECURITY DEPOSITS
As soon as the account of the year closed, WORK OUT the balance remaining outstanding in the cash
security deposit register (IAFA-525) and See whether they agree with the balance shown in the printed
compilation for March supplementary and FURNISH the necessary agreed figures to 'Account Sn for the
- 116 -
purpose of review of balance. ENDORSE a Certificate in the register under the signature of the officer in
charge that the figures have been verified with the printed compilation and they are proved.
7.
ACTION TO BE TAKEN IN RECEIPT OF LAPSED
DEPOSIT.
(Rule 218 FR.PART I)
EXAMINE at the close of each official year that all entries in the cash security deposit register TO FIND
OUT Whether there are any deposits remaining unclaimed for three year excluding the year of deposit. If
there are any, PUT up a transfer entry crediting the appropriate service receipt head and debiting the
Security Deposit Head. This action SHOULD ALSO BE TAKEN in cases of balance of security deposit of
not more than Rs. 1/- in amount irrespective of the period of deposit. KEEP a note of this transfer against
the particular entry in "security deposit register" indicating the class 2 voucher No. and month.
INTIMATE the contract operating officer through a memo
that the lapsed security deposit question has been
transferred to the Govt.
8.
REFUND OF SECURITY DEPOSIT.(RULE 214 TO 216
FR PT.I& PARA 531O.M.II VOL-I)
A) See that the claim for refund of security deposit is received
only after the period of contract has expire and is
supported by the following documents.
a. A 'No demand' certificate in IAFZ 451 and 'No claim'
certificate and a list of risk and expense purchase duly
completed by the contract operating officer.
b. A certificate from the bill payment group that no
demand is outstanding against the contractor and that
no bills are held pending payment to the contractor.
- 117 -
c.
The original receipt IAFA-299 granted to depositor at
the time of deposit.
B) SEE that parts A&C of the No demand certificates have
been affixed with revenue stamp defaced under the
signature of the contractor.
C) VERIFY the particulars of security shown in the No
demand certificate/ No claim certificates with those shown
in the security deposit register.
D) MAKE an entry on the security deposit that they are not
refunded without the order of the C.D.A.
E) NOTE in the I.T.R. the date of execution of the 'No
Demand Certificate' TO AVOID payment bieng made to
conductors after that date.
F) In the case of securities tendered other than by cash
PREPARE Necessary Release Order for approval by
C.D.A. and on approval SEND the securities with the
release order (by registered/Insured post) to the contract
operating officer and WATCH FOR his acknowledgment.
- 118 -
J.D.S. NO.23
CIVIL HIRED TRANSPORT
1)
When Government transport is not available to meet
demand or where Government transport can not be used
due to mileage or POL restriction, the local Stn./Fmn.
Comdr. will placed demand for transport within the terns of
the contract on the hired transport contractor. If no hired
transport
contract
exist,
Local
Station/Formation
Commander will hire it locally with the prior sanction of the
competent Financial authority
AUTH.: PARA 315 DEFENCE AUDIT CODE
2)
Type of Hiring:- Two
i)
Regular Hiring i.e. hiring within the terms of the
Contract
ii)
Adhoc Hiring i.e. hiring under A.I. 42/86 as amended
vice A.I. 10/92
i)
Regular Hiring:- When hiring of transport is being
resorted to very frequently, it is more economical to
go in for regular contracts. For this purpose the civil
road transport operating through whom civil transport
- 119 -
is to be hired should be well established and
reputable companies from whom Indentors should
invite quotation to fix the rate for each half of the
Financial year.
3)
Scrutiny
of
the
Board
Proceeding
held
for
the
Finalising/Fixing hiring rates.
SEE:i)
Authority for convening the Board for fixing of hiring
rates.
ii)
Whether CDA's Representative is associated in the
Board meeting. In outstation only LAOs,ACDA/DCDA in
charge
of
Area
Account
office
or
nominated
representative member and not any other subordinal
staff.
iii)
Type of tendering.
iv)
Reasons for limited/single Tendering.
v)
Response to the tendering.
vi)
Whether original quotation are attached.
vii)
Whether comparative statement of Tender is prepared
a) Verify the rates in CST with reference to origjnal
quotation.
- 120 -
b) Distance between the station is given, Type of vehicle
i.e. 3 Ton/9 Ton/10 Ton etc. is mentioned. Arrive at per
ton per km.rate.
c) Whether rates approved for the last year/period are
given.
d) Compare the rates achieved with rates approved for
the last period.
e) Arrive at variation in percentage.
f)
viii)
Reasons for variation in the rates.
Whether market survey is carried out. if so the
prevailing market rates.
ix)
Whether R.T.O. rates are ascertained.
x)
Recommendation of the Board
a) It should be specific and there should not be any
ambiguity and should be signed by all the members of
the Board.
b) Whether lowest rates are accepted if not, reason there
of.
c) Justification for certifying of rates recommended by the
board.
- 121 -
d) Compare the rates with rates approved for other
Unit/Deposit in the same station and/or near by
station.
xi)
Whether negotiation were held with the Transport to
bring down the rates and result thereof.
xii)
Whether approximate trips, tonnage of stores to be
transported to the station are given (This will be based
on last year data).
xiii)
Prepare a statement/analysis showing the details of
rates recommended by the board, with per km/per ton &
variation in percentage.
4)
Audit of Bills : Civil Hired Transport through Contract
i)
Scrutinise the bill as per para I of job Description sheet
No.1
ii)
See that
a. The bill of contractors and against have been prepared
and signed in ink by the person making the claim and
submitted in original duly supported by the original
transport indents (IAFA- 2150)
b. The various parts of the supporting indents have been
properly completed by the appropriate authorities.
- 122 -
c.
The bill is supported by a urgency certificates issued
by the consigner that the good/stores were required to
be despatched urgently/expeditiously by civil road
transport.
d. The bill is supported by consignment note
e. The bill is supported by Store Receipt Certificate
issued by the consignee that stores transported
through Civil truck No. --------------- by the consignor
have been received correctly.
f.
The charge claimed are in accordance with the rates
and condition specified in the contract agreement on
record.
5)
Before a contractor's bill is passed for payment all bill
transport indent etc. supporting the bill will be certified with
the entries in the Income Tax Register to ensure that a
previous payment on the' same account has not been
made.
6)
Recover 2% Income Tax.
ADHOC HIRING
i)
Executive
authorities
have
been
delegated
with
financial power to here civil transport vide A.I. 42/86.
- 123 -
ii)
These enhanced financial power have been exercised
in consultation with C.D.A. or his represent the levels
indicated there in.
- 124 -
CONCURRENCE FOR EXERCISING ENHANCED POWER
UNDER A.I. 10/92
Point to be seen
a) Govt. Transport is not available. A certificate to that effect
is issued by Station Commander.
b) Requirement of vehicles is as per entitlement.
Lt.Gen
- Separate Car
Maj Gen
- one car for two Officers
Brig & below
- one car for three Offr Nominal roll
of the participant/delegates is attached.
c) Programme of Conference is given. Justification for the
period for which CHT hired.
d) In case of hiring of Civil truck for transportation of stores is
given.
e) Rates are approved by the Board of officers assembled for
the purpose.
f) Rates are reasonable.
g) Proposal is not split up in order to avoid to obtain sanction
of higher CFA
h) Air conditioned vehicles are not hired.
- 125 -
i) CHT is not hired for outstations.
POST AUDIT OF CHT BILLS
SEE that
i)
Prior sanction of the CFA in terms of A.I. 42/86 as
amended vide .I.10/92 is obtained.
ii)
Prior concurrence of LAO/ACDA/DCD/Jt.CDA has been
obtained while exercising the enhanced power in terms of
A.I. 10/92.
iii)
Ex-post-facto sanction of the higher authority to the
authority who is competent to accord prior sanction is
accorded/obtained.
iv)
Minimum three quotation have been called for &
rates accepted are reasonable & lowest.
v)
Conveyance
has
been
hired
for
officers
authorised for its exclusive use, under the
provision of Para 21, 46, MVR and vehicle are
provided as per the scales of accommodation.
vi)
The name and rank of officer who used the
Transport has been mentioned on the duty slip.
- 126 -
vii)
Duty slip as per AO 116/52 has been completed
in all respect i.e. date-wise, kilometer-wise &
showing places travelled.
viii)
Certificate to the effect that service transport is
not
available
is
obtained
from
Station
Commander.
ix)
Transport indent IAFA-2150 is completed in all
respect.
x)
CHT contract does not exist in the station.
xi)
2% Income Tax is recovered from the bill,
whenever applicable.
xii)
Amount of the bill is correctly charged off in the
S&S Imprest Account.
xiii)
Rates fixed by (RTO/STA) are obtained. The
certificate to the effect that the rates quoted in the
bill are reasonable for payment out S&S Inprest
Account in forwarded in terms of para 6of AI
42/86.
xiv)
Separate cars have not been hired for officers of
equal rank for identical of same rank and not
accommodating them in one car (1+3) is
intimated.
- 127 -
xv)
The CHT has not been used for other than
authorised duties/visits to tourist place, side
seeing, shopping etc.
xvi)
Copy of Approved Tour Programme/Movement
Order is enclosed.
xvii) Payment of Extra Kilometers have not been made
to the contractor based on Kilometer travelled and
hours covered which apparently irregular.
xviii) PV Nos., particulars of cheque (cheque No.&
Date) issued to the firm is mentioned in the bill.
xix)
Provision of Govt. transport/hired vehicle for the
officer on tour at quotation is permissible only
where extensive travelling within a short distance
is involved as per Rule 103 (ii) TR. Certificate to
this effect is enclosed.
xx)
For local journey for officers at their own Head
Quarters journey are to be treated has journey
from residence to permanent duty place and see
that the vehicle is not hired for the entire day.
xxi)
Vehicle is hired for bonafide Govt. duty for which
service transport would have been used, as per
provision contained in AI 42/86. Service transport
- 128 -
is not made available to officers who are on
temporary duty to outstation for their journey to
outstation as hiring of vehicle for out station
journey is not permissible.
xxii) Cars are not hired for outstation journey to place
connected by rail.(Para 2 of Appx'G' referred in
para 46 of MVR)
xxiii) Contessa, Maruty Esteem, Air conditioned cars
are not hired.
xxiv) Cars are not hired for journey to railway station on
temporary duty/posting, as the officers are entitled
for RMA for this purpose.