Академический Документы
Профессиональный Документы
Культура Документы
PRESENTATION ON
PASSING OF CONTRACTER
BILLS,WORKS REGISTER AND
CONTRACTORS LEDGER
ANIL KAPOOR
SR. Instructor/ATC
EXECUTION OF WORKS THROUGH
CONTRACTORS
The agency of contractors may, if economical or expedient,
expedient,
be utilized for the proper execution of works of construction ,
repairs or maintenance on lines under construction and on
open lines.
The materials required for such works should ordinarily be
supplied to the contractors by the Railway.
In exceptional or urgent circumstances requiring expeditious
execution of an urgent work,
work, the CE, in the exercise of his
personal discretion after consultation with Financial Adviser
and for reasons to be recorded, may arrange for the supply
or manufacture of materials required for the work, through a
contractor.
No contractor should be permitted to commence work or
supply materials until the relevant contract has been signed
by the parties competent to do so. (except under urgency
works to safeguard life or property or to restore through
communication )
CONTRACTORS’ BILLS
MEASUREMENTS:
Payments for all work done otherwise than by departmental
labour and for all supplies made by contractors are to be
made on the basis of measurements recorded in
measurement books(Form E1313) . The measurement books
should be considered as very important record. All the books
belonging to a division should be numbered serially and a
register should be maintained in the divisional office(Works
branch) showing-
showing-
(i) the serial number of each book ;
(ii) the name and the designation of the person to whom
issued ;
(iii) the date of issue ; and
(iv) the date of its return so that its eventual return to the
divisional office
may be watched. They must be preserved for a period of 10
years.
RECORDING OF MEASUREMENTS
Detailed measurements should be recorded
only by the Executive Engineers or Sub-
Sub-
Divisional Officers or Executive subordinates
incharge of Works to whom, measurement
books have been supplied for the purpose.
All measurements should be neatly taken down
on the measurement book issued for the
purpose and nowhere else .
For large works, a separate measurement
book may be set apart or if found convenient
two or more books may be set apart for
different classes of works.
RECORDING OF MEASUREMENTS
Each set of measurement should commence with entries stating– stating–
(1) In the case of work done –
(a) full name of work as given in the estimate;
(b) situation of work ;
(c) name of contractor ;
(d) number and date of agreement entered into with contractor or of work order
issued in his favour ;
(e) date of commencement and completion of work; and
(f) date of measurement.
(ii) In case of materials supplied-
supplied-
(a) name of supplier ;
(b) number and date of agreement with supplier or of the order for supply ;
(c) purpose of supply ;
(d) date of commencement and completion of supply ; and
(e) date of measurement ;
and should end with the dated initials of the person making the measurements. A
suitable abstract should then be prepared which should collect, in the case of
measurements for work done, the total quantities of each distinct item of work
relating to each sub-
sub-head of estimate.
RECORDING OF MEASUREMENTS
As all payments for work or supplies are based on the quantities recorded in the measurement
books, it is incumbent on the person taking the measurements to record the quantities clearly
and accurately. If the measurements are taken in connection with a running contract account,
on which, work has been previously measured , the reference to the last set of measurements
should be recorded, and if the entire job or contract has been completed, the fact should be
recorded prominently and initialed by the person taking the measurements. If the
measurements taken are the first set of measurements on a running account, or the first and
final measurements, this fact should be suitably noted against the entries in the measurement
book.
The pages of the book should be machine numbered and no page should on any account be
torn out, nor should any entry be erased or effaced so as to be illegible. If a mistake be made,
it should be corrected by crossing out the incorrect words or figures and rewriting the correct
words and figures and the corrections thus made should be initialed. The entries must be
made directly in the measurement books at the site of the work. The copying of entries from
another rough note book or similar record is strictly forbidden. A reliable record is the object to
be aimed at as it may have to be produced as evidence in a court of law.
The entries should be made in ink.
From the measurement book, all quantities should be clearly traceable into the documents on
which payments are made and a reference to the vouchers in which the quantities are entered
for payment, as well as the date of entry, should be given by an endorsement upon the
original entries in the measurement book. No bill should be signed without thus crossing off
the connected entry in the measurement book and the document on which payment is made
should invariably bear a reference to the number and page of the book in which the detailed
measurements are recorded.
CHECK OF CONTRACTORS’ BILLS:
The bills of contractors for work done or
supplies made should be prepared in any one
of the following forms according to that
circumstances mentioned below against each
:-
(a) Petty contract bill in Form E. 1336.
(b) ‘Running’ or ‘on account’ bill in Form E.
1337
(c) Final bill in Form E. 1338 and
(d) Hand Receipt Form E.1339.
CHECK OF CONTRACTORS’ BILLS:
(a) Petty contract bill(FormE.1336) – This form is used for
making payments to contractors in connection with works or
supplies when a single payment is made for a job or contract
on it completion. It may also be used in paying several
contractors employed on parts of one large work or several
works on one section of the line.
(b) ‘Running’ or ‘on account’ bill (Form E. 1337) The ‘Running’
or ‘on account’ bill is intended for use in contract works only
and not supplies. ‘On account’ payments are made only in
cases where a single payment on completion of the work will
cause hardship to the contractor, the work being a big one
spreading over a considerably long period.
(c) Final bill(Form E.1338)-
E.1338)- This form is used for making final
payments, i.e., on closing the running accounts for works.
Normally, only one final bill should be prepared against an
agreement or work order.
CHECK OF CONTRACTORS’ BILLS:
The contractors’ bills are subjected to the following checks in the Accounts Office:-
Office:-
(i) That they are in ‘Original’ and have been prepared in the prescribed form and they
are arithmetically correct.
(ii) That the expenditure recorded has received the sanction either special or general
of the authority competent to sanction it.
(iii) That the expenditure recorded has been incurred by an officer competent to incur
it.
(iv) That the expenditure does not involve a breach of any of the cannons of financial
propriety ;
(v) That the expenditure recorded is covered by provision in the sanctioned budget
allotment ; and
(vi) That the charge is correctly classified , and that, if a charge is debitable to the
personal account of a contractor, employee, or other individual or is recoverable from
his under any rule or order, it is so recorded on the initial record and in a prescribed
account (where such account is kept by the Executive Engineer).
CHECK OF CONTRACTORS’ BILLS:
The following subsidiary points require attention in the check of (i)muster
sheets and labour pay sheets and (ii)Contractors bills:-
bills:-
(i) Muster Sheets and Labour Pay Sheets – It should be seen –
(a) that no classes of establishment not properly chargeable to works vide
paragraph 1121 E have been included therein;
(b) that the wages of employees are charged at the rates sanctioned by
the competent authority;
(c) that the wages charged for each gang or a group of labour under each
subordinate in the case of maintenance works do not without sufficient
reasons (which should be investigated and recorded)vary materially from
month to month; and
(d) that the number, rates, period of employment and total amount are
within the sanction.
CHECK OF CONTRACTORS’ BILLS:
The check as regards(c) above will be exercised in the Accounts Office through a
manuscript register called the gang register (Form E 1354) wherein will be posted the
amounts of wages passed for payment every month for each gang or group of
labour.
(ii) Contractor’s Bills-
Bills- It should be seen-
seen-
(a) that there are no delays in making measurements or in preparing bills after the
measurements have been taken;
(b) that rates higher than those provided in the agreement or work order are not
allowed without the specific sanction of the competent authority;
(c) that the running account and final bills are checked with the postings in the
contractor’s ledger, form E.1483.
(d) that recoveries have been correctly made according to rules on account of
materials issued against items of works for which labour and material rates are paid;
(e) that for items for which labour, rates only are paid the quantities of materials
issued and charged finally to works are not excessive(the cost of materials wasted in
defective works subsequently rectified should be recovered);
CHECK OF CONTRACTORS’ BILLS:
(f) that the quantities executed are according to the sanctioned plans and
estimates; and
(g) that the methods of measurement are correct.
(h) that the units of calculation and rates are entered in words as in figures.
(i) that the bill has been signed by the Divisional Engineer in token of his
acceptance and accuracy.
(j)that the bill has been signed by the Contractor in token of acceptance of
his the correctness of the bill.
(k) that all corrections have been attested by the Divisional Engineer and
the Contractor.
(l) that the value of each transaction/item in the contractors’ bill is expressed
in ‘Rupees and Paise’ without rounding off in the first instance and
thereafter the total of the bill is rounded off i.e., less than 50 paisa being
dropped and 50 paisa and more being taken as rupee.
CHECK OF CONTRACTORS’ BILLS