Book – I : WORKS 75 4. Scrutiny of Work Bills / Other Work – related Bills 4.3.3: Value Added Tax (VAT): Statement showing details of VAT shall be worked out on the value of work done for each bill shall be furnished for effecting recovery of the same from the bill. VAT shall be recovered as per the VAT Act (came into force from 1-4-2005) and as per the instructions / orders issued from time to time by the Govt. / other appropriate authority. As per the Act and as per the instructions of Govt., recovery has to be made @ 4 % towards VAT from each bill, (if the value of material component involved in the work is more than 10% of the total value of work and no VAT need be recovered if it is otherwise). Note: a) It should be noted that in all cases where VAT is provided in the Estimate data though not necessary / included in the Overheads in the data as per Standard data, etc., the recovery of VAT shall always be effected from bills to the extent as provided in the Estimate data / @4% as the case may be, so that the contractor is not given the benefit. b) In respect of ongoing works where the Agreements do not provide for recovery of VAT, but provide for recovery of ST existing earlier, only VAT has to be recovered since payment is being made after 31-3-2005 and after coming into force of the VAT Act from 1-4-2005. In such cases, the difference between VAT (4%) and ST recovered earlier (say, 1.4% / 2.1% / 2.8%, as the case may be, recovered upto previous bill) shall be recovered from the bill, irrespective of whether VAT was provided in the Original Estimate or not and if necessary, after duly providing for such difference in the Revised Estimate / Workslip. (Ref: 1. Minutes of the Meeting dt. 27-4-2005 of the Principal Secretary, Finance (W&P) Dept. communicated in Govt. D.O. Lr. No. 629/F.8(1)/05-2, Finance (W&P) Dept., dt. 9-5-2005 of the DFA; 2. Govt. Memo. No. 70541/F.8(1)/2005-1, Fin.(W&P) Dept. 23-6-2005; 3. G.O. Ms. No. 11 Finance (W&P):F.8) Dept., 29-7-2005) c): In the case of NH Works executed as per MORTH guidelines / Specifications, the Standard Data Book allows the Overhead Charges @ 10% ; Since these overhead charges @ 10% are inclusive of ST, VAT, etc., specific provision shall not be made again in the data of the Estimate towards ST / TOT, etc. in NH works executed as per MORTH guidelines / specifications; but recovery of VAT shall be made from the bill as per VAT Act.
Book – I : WORKS 76 4. Scrutiny of Work Bills / Other Work – related Bills (Ref: Govt. Circular Memo. No. 2032/F.8(1)/2004-1, Fin.(W&P) Dept., dt. 13-8-2004) d): VAT on Mobilisation Advance need not be collected (but VAT gets collected on its recovery from work bill) (Ref: Govt. Memo. No. 63719/F.8(1)/05, Fin. (W&P) Dept., dt. 28-5-2005) 4.3.4: Liquidated Damages / Penalties /Fines: Statement of recovery showing details of Liquidated Damages / Fines / Penalties, etc. (duly quoting reference to clause / condition of the Agreement, orders of competent authority or other relevant information, etc.) imposed along with dates / no. of days / rate, amount, etc., shall be furnished for effecting recovery of the same from the bill. 4.3.5: Hire Charges: Statement of recovery showing details of recoveries towards Hire Charges for any Departmental Machinery lent as per the rates concluded in the Machinery Supplemental Agreement / Main Agreement, for the number of hours / days / months or number of Kilometers run, etc., for which the said machinery has been lent / put to use, duly recording log extract (relevant part only) etc. shall be furnished for effecting recovery of the same from the bill. 4.3.6: Mobilisation Equipment Advance + Interest: Statement showing details of recovery towards Principal against the Mobilisation Advance / Equipment Advance / Other Advance and also Interest on such Advance shall be furnished for effecting recovery of the same from the bill. 4.3.7: Quality Control : Statement showing details of recoveries based on Quality Control Reports / other authority, etc. shall be be furnished duly quoting reference for effecting recovery of the same from the bill. Where separate Quality Control Wings have been established in the Departments for this purpose, the necessary Quality Control Certificates are issued to the effect of having conducted the necessary Quality Control Checks duly indicating the recoveries, if any, has to be enclosed to the bill and also suitably recorded in MBs (Ref: 1. G.O. Ms. No. 23 I&CAD (PW:Cod) Dept., dt. 5-3-1999; 2. G.O. Ms. No. 195 PR&RD (Prgs.II) Dept., dt/ 10-5-1999; 3. G.O. Ms. No. 101 PR&RD (Estt.I) Dept., 21-3-2000; 4. Govt. U.O Note No. 382/Adv./(QC)/2001, Genrl. Admn. (QC) Dept., 31-7-2001;
Book – I : WORKS 77 4. Scrutiny of Work Bills / Other Work – related Bills 5. G.O. Ms. No. 8 TR&B (R.1) Dept., 8-1-2003; 6. G.O. Ms. No. 94 I&CAD (PW:Cod) Dept., dt. 1-7-2003; 7. CE/PR,Hyd. Memo. No. w4-DEE-1/QC/gdlns/2004, dt.29-4-2004) 4.3.8: National Academy of Construction (NAC) /: Statement showing details of recoveries towards contribution to the National Academy of Constructions (NAC) @ 0.25% on gross value of work done / charged shall be furnished for effecting recovery of the same from the bill. (Ref: 1. G.O. Ms. No. 92 TR&B (B.I) Dept., dt. 19-5-1998; 2. G.O. Ms. No. 61 TR&B (R.III) Dept., dt. 11-4-2000; 3. G.O. Ms. No. 159 TR&B (R.III) Dept., dt. 30-10-2004) 4.3.9: Income Tax: Statement showing details of recovery towards Income Tax plus surcharge / other charges at applicable rates on the total value of work done / charged shall be shall be furnished for effecting recovery of the same from the bill. Note: 1. IT needs to be recovered in all cases, where the Agreement value is Rs. 20,000 and more. 2. Income Tax on Mobilisation / Equipment Advance shall also be recovered. 3. As per the existing rules, IT is to be recovered as follows: For Contract Work Bills : @ 2% + Surcharge + Education Cess (as applicable); 4. IT need not be deducted from bills of contracts ‘purely of supply of materials’ (however, where part of Contract includes other than Supplies, IT is chargeable for the entire contract value) 4.3.10: Any Other Recoveries / Statement: Statement showing details of any other recoveries Statement (not covered above) shall be furnished. It should be verified whether the calculations / recoveries are correctly done and computed as per the terms and conditions of the Agreement / Rules & Regulations / instructions issued by competent authority from time to time in respect of all the above from 4.3.1 to 4.3.10. 4.4.0: Checkmeasurement:
Book – I : WORKS 78 4. Scrutiny of Work Bills / Other Work – related Bills 4.4.1: Checkmeasurement is intended to detect errors and prevent fraudulent entries in the measurements. It should therefore be done with discretion and method. The items which appear most likely to be incorrect and most easily susceptible of fraud and those which would seriously affect the total of the bill, if inaccurate, should be selected for checkmeasurement. No payment shall be made for any item not checkmeasured by the DyEE. 4.4.2: All items of work constituting a set of measurements recorded by the SO in a day shall be checkmeasured by the DyEE (all items costing more than Rs. 500) duly covering a large portion of each item. 4.4.3: EE shall invariably checkmeasure all works costing Rs. 5,00,000 and above covering all the major items not less than 30% of the total expenditure incurred each time and a certificate to the following effect shall be recorded in MB and Bill: “Certified that checkmeasurement by the Executive Engineer has been carried out covering not less than30% of the total expenditure incurred each time vide pages __________ of MB Nos._______” 4.4.4: The SE shall invariably checkmeasure all works costing Rs. 50,00,000 and above at 1/3rd , 2/3rd stages of work, and before final measurements and such checkmeasurement shall cover not less than 30% of the total expenditure incurred each time and a certificate to the following effect shall be recorded in MB and bill: “Certified that checkmeasurement by the Superintending Engineer has been carried out at 1/3rd, 2/3rd and final stage of the work, covering not less than 30% of the total expenditure incurred each time vide pages _______ of MB Nos._______ “ 4.4.5: The Checkmeasuring Officer shall put his initials on the left side of the ‘particulars’ column in token of his having checkmeasured that line of measurement and this has to be observed by all the Checkmeasuring Officers (DyEE/EE/SE). 4.4.6: After conducting the checkmeasurement, the Checkmeasuring Officer shall record endorsement ‘Checkmeasured by me from pages _____ to _____ of this MB’ under his signature with date on the left side of the appropriate page. Note: a) For this purpose, the term ‘checkmeasured’ should alone be used to denote checkmeasurement having been done this should be recorded only in MB pages (and not in LF Books). Any other
Book – I : WORKS 79 4. Scrutiny of Work Bills / Other Work – related Bills terms like, ‘Test checked’/ ‘superchecked’ / ‘Verified’, etc. shall not be used since they are not identified in the APPW’A’Code. b) Checkmeasurement should be conducted before payment. c) All corrections occurring in the pages covered under checkmeasurement should be attested by the Checkmeasuring Officer, whether that particular line is checked and initialed by him or not in order to avoid any corrections that may be made without his knowledge. d) Where the date of measurement and the date of checkmeasurement is the same, certificate to the effect that ‘measurement and checkmeasurement are not done simultaneously’ should be recorded by the checkmeasuring officer. (Ref to 4.4.1 to 4.4.6: 1. Govt. Memo. No. 42243/Estt.I(1)/99-2,PR&RD(Estt.I) Dept., dt 2-2-2000; 2. G.O. Ms. No. 101 PR&RD (Estt.I) Dept., 21-3-2000; 3. G.O. Ms. No. 84 I&CAD (PW:QC&IWS) Dept., 6-6-2000; 4. U.O. Note No. 382/Adv/(QC)/2001, Genrl Admn (QC) Dept., dt. 31-7-2001; 5. Para 297 / APPW’A’ Code & Procedure) 4.5.0: Extension of Time: 4.5.1: Where the work is not completed within the time schedule given in the Agreement, Extension of Time granted by competent authority is required, even for Part bills and reference to the order of extension of time issued by competent authority shall be noted in the MB and bill and a copy of the order shall be attached to the bill. 4.5.2: Where the condition in the Agreement stipulates levying of liquidated damages, the Extension of Time granted by the competent authority shall clearly indicate the details of the liquidated damages imposed with number of days of delay attributable to the contractor and the liquidated damages so imposed shall not be nominal (say, like Rs. 1,000 or 2,000, etc.), but they shall be worked out and recorded in accordance with the execution of the work ‘vis-à-vis’ the Milestones set out in the Agreement or the Revised Milestones approved by the competent authority and the order of grant of Extension of Time shall also clearly indicate the manner in which the liquidated damages already recovered earlier are to be treated. 4.5.3: When the Milestones are set out in the Agreement, execution of the work detailing the quantities executed within the Milestones / Revised Milestones approved by the competent authority (with dates and quantities under each item) and the quantities executed beyond the Milestones / Revised Milestones approved by the competent authority shall be recorded in MB and bil. After arriving at the quantities
Book – I : WORKS 80 4. Scrutiny of Work Bills / Other Work – related Bills falling beyond the Milestones / Revised Milestones, the number of days of delay attributable to the contractor is derived and multiplied with the rate for each day of delay and the final liquidated damages recoverable shall be arrived at. Note: Where Extension of Time is granted by the competent authority, the following shall also be got extended suitably corresponding to the extended date: a) Validity of the BG (towards PS/EMD/FSD/ASD, etc.) should also be got extended suitably for the extended period upto the end of the ‘Defects Liability Period’ prescribed; b) The coverage of the Insurance Policy also should be got extended suitably for the extended period; 4.5.4: Relevant clauses in the A.P. Standard Speciications (APSS): 1. P.S. 59 to APSS deals with ‘Delays and Extension of Time’: Under this clause, the Extension of Time is granted when there are causes / hindrances which are beyond the control of the contractor (say, floods, etc.) resulting in delay in completion of work. 2. P.S. 60 to APSS deals with ‘Delays in commencement or progress or neglect of work and forfeiture of Security Deposit plus withheld amount: a) When the ‘Rate of Progress’ set out in the Agreement is not maintained, work is determined duly forfeiting the Security Deposits plus amount withheld plus work done and not paid for. b) When the ‘Rate of Progress’ set out in the Agreement is not maintained, the contractor is permitted to continue the work with forfeiture upto 5% of total contract value; c) When the ‘Rate of Progress’ set out in the Agreement is not maintained, that part of the work being delayed is deleted and given to another contractor and the same forfeiture as in (b) above is imposed. 4.5.5: Where the work is not completed within the time limit prescribed in the Agreement, no bill should be paid without the orders of Extension of Time granted by competent authority. (Ref: Govt. Memo. No. 1098/F.8 (2)/05-2, Fin.(W&P) Dept., dt. 26-7-2005 & DOWA/HYD Memo. No. DOWA/HYD/Sn.II/A.9/2005-06/73, dt. 28-7-2005)
Book – I : WORKS 81 4. Scrutiny of Work Bills / Other Work – related Bills It should be verified whether the Extension of Time is granted by competent authority as per 4.5.1 to 4.5.5 above and as per the terms and conditions of the Agreement. 4.6.: Security Deposits: DDs towards Performance Security / Earnest Money Deposit / Further Security Deposit / Additional Security Deposit shall be received in PAO’s office fully as per the Agreement and adjusted in PAO’s cash book with voucher no. and challan no.; Similarly, the BGs received should be verified in all aspects and kept in safe custody of PAO. Until and unless the DD is adjusted or the BG is in currency / in order, the first bill under the Agreement shall not be paid. Note: 1. The BG should be in the name of the Agreement-concluding Authority only. 2. The BG should be obtained from nationalized / approved list of scheduled banks (obtained on banned banks shall not be entertained) 3. The BG should be unconditional and valid for the period upto which it is required and for the work concerned and for the specified purpose. 4. The BG should be for the value as per the condition of the Agreement. 5. The BG as well as the Extension of Validity should be on non-judicial stamp paper of appropriate value. 6. The BG should be in the format prescribed / as given in the Agreement. 7. If the BG is not valid at the time of payment, the amount equivalent to the value contained in the BG shall be recovered from the bill. The above should be verified. 4.7.0: Other Points: 4.7.1: Reimbursement of Insurance Premium:
Book – I : WORKS 82 4. Scrutiny of Work Bills / Other Work – related Bills a) Amount of reimbursement of Insurance premium shall be restricted to the actual premium paid by the contractor. (Ref: As per clarification issued by the Govt. in Memo. No. 103971/E.8(1)/04-1, Fin. (W&P) Dept., 10-9-2004) b) The provision towards reimbursement of Insurance premia in the Revised Estimate / Workslip could be suitably raised as per the actual premium paid by the Contractor. c) Proof of payment shall be produced by way of Original Receipt issued by the Insurance Company; d) Only copy of the Insurance Policy (not original) shall also be enclosed to the bill; e) The value of the Agreement, name of work, contractor’s name and coverage of insurance for the work, for labour, machinery, third party liability, and for calamities, etc., shall be verified. f) The dates of coverage of insurance shall be from the start date (Agreement date) to the date of completion of the work plus defects liability period thereafter and where the work is not completed within the original date of completion as contemplated in the Agreement, further insurance shall be made by the contractor covering the final date of completion as per Extension of Time granted, if any and also covering the defects liability period thereafter. g) The insurance policy is desirable to be obtained in the joint names of the contractor and the Departmental Officer concerned (Agreement- concluding authority) and kept with the Division (by entering in a Register). h) The claim for reimbursement of insurance is desirable to be included in the Abstract of Bill at the end suitably (after all items are over, but without allowing tender premium / less over it) as items included in Part-II of the Agreement, so that the entire amount (including the reimbursement of insurance premium) is carried over to the Memo of payment and in order to ensure that the reimbursement is not lost sight of in the subsequent bills and to avoid double payment and also to see that necessary taxes, like IT, etc. are properly made.
Book – I : WORKS 83 4. Scrutiny of Work Bills / Other Work – related Bills 4.7.2: Reimbursement of engagement of Technical Agents: a) Amount of reimbursement of engagement of Technical Agents shall be restricted to the actual amounts paid or the provision made in Part-II of the Agreement or the provision made in the Estimate, whichever is the least. b) Enhancing the provision towards reimbursement of Technical Agents in the Revised Estimate / Workslip to accommodate higher reimbursement than that provided in the original Estimate or concluding supplemental Agreement to allow reimbursement / higher reimbursement than that provided in the original Agreement shall not be entertained and the reimbursement should be restricted as in (a) above only. c) The reimbursement of engagement of Technical Agents shall be allowed only for the number of months originally contemplated in the Agreement. d) The names, addresses & qualifications shall be the same as found in the Agreement. e) Same Technical Agent (by the same name and with the same address) shall not be engaged on more than one work during the same period of time and this shall be ensured by the Agreement-concluding authority at the time of concluding the Agreement. f) Reimbursement shall be allowed only if the engagement is certified in the MB and bill from time to time, which shall be verified before accepting the claim. g) The reimbursement shall be with reference to the wages per month as per SSRs only (depending on whether the TA is a graduate Engineer or Diploma-holder, etc.) of the year concerned (i.e., as per the dates of execution of the work and months for which certified as engaged) and multiplied by the number of months for each TA and in any case, the total reimbursement shall not be more than that indicated in (a) above. h) For reimbursement, the contractor should produce (a) appointment order copy issued to the TA, (b) acceptance letter of the TA accepting the appointment, (c) Receipt with stamped acknowledgement from the TA in token of his having received the wages (indicating the wages received) from the contractor, and (d) attested copy of Educational qualifications possessed by the TA, along with the claim.
Book – I : WORKS 84 4. Scrutiny of Work Bills / Other Work – related Bills i) The claim for reimbursement of TAs is desirable to be included in the Abstract of bill suitably (after all items of execution are over, but tender premium shall not be allowed over the reimbursement) indicating as a claim under Part-II of the Agreement, so that the entire amounts, including the work done value plus items under Part-II are carried over to the Memo of Payment and in order to ensure that the payment of the same is not lost sight of in the subsequent bills and also to avoid double payment. 4.7.3: Overall Recoveries showing recovery of IT, VAT, SC, Adv., Interest, LDs/Fines, QC recovery, etc., may be desirable to be drawn at the end showing the amounts recovered upto previous bill and balance to be recovered in the current bill under these categories. 4.7.4: In respect of Road Works, if less bitumen is used, or if over-sized metal or sand is used, etc., necessary recovery shall be proposed by the EE as per Inspection Notes of the Inspecting Authority / Quality Control Reports, etc. 4.7.5: Water Hyacinth is to be removed (weed removal) by chemical spraying only. (Ref: CE/Major/Hyd. Memo. No. DCE-IV/OT(GDS)/AE-I/WDM/99/Vol.17, dt. 26-6-1999) 4.7.6: Head of Account (including sub-head, sub-detailed head, et.) have to be indicate in Red ink above the pass order in the MB by the Division office. 4.7.7: Certificates in the formats prescribed to the effect that the Replies to AG’s IR Paras as at end of the 31-3-2001 / previous financial year have been sent to AG (Annexure-I) and that the Reconciliation of Departmental figures wit that of PAO (Annexure-II) and other relevant certificates as prescribed by the Govt. vide G.O. Ms. No. 507 Fin. (TFR) Dept., dt. 10-4-2002 are to be sent with every bill. 4.7.8: Exemption of Central Excise Duty shall be availed for all pipes used in the Rural Drinking Water Supply Schemes only and the procedure of obtaining refund shall be traced into Govt. Memo. No. 47980/RWS.I/A.1/2004-1, PR&RD Dept., dt. 13-4-2004 and Govt. Memo. No. 8563/RWS.I/A.1/2004-1, dt. 3-9-2004. 4.7.9: Where provisions towards LI & LA are not allowable as prescribed in the rules (see: 1.3.5 under 1. Estimates), but provided in the Estimate, recovery of the same shall be made from bills. 4.7.10: If the validity of BG towards EMD / ASD / Mobilisation Advance / Equipment Advance, etc. is not revalidated as required from time to time, necessary recovery shall be made from the bills of the contractor. It should be verified that the above from 4.7.1 to 4.7.10 are followed.
Book – I : WORKS 85 4. Scrutiny of Work Bills / Other Work – related Bills 4.8.0: Certificates: The following certificates shall be furnished both in MB and Bill: 4.8.1: Where measurements are based on levels, Levels Certificates shall be recorded by the DyEE and EE (in MB soon after recording ‘Abstract of Bill’ and in the Bill as well) as prescribed under: By DyEE: “Certified that the levels recorded in L.F. Books have been found to be correct.” By EE : “Certified that the levels plotted in section sheets and the areas and quantities worked out in the calculation statements have beenchecked with the levels recorded in the L.F. Books and found to be correct.” 4.8.2: Quality Control Check has become mandatory now and the Quality Control Certificate issued by the Quality Control authority concerned shall be attached to the bills (both Part Bills and Final Bills) and the fact of having enclosed the same shall be certified in the MB and Bill. 4.8.3: Several Certificates prescribed as given below are to be recorded in MB and Bill: (A) For Final Bills (Only appropriate and applicable certificates are to be furnished): Certified that: i) the work has been completed by ________ (date) in all respects in accordance with the specifications, drawings and terms and conditions of the Agreement and APSS; ii) the contractor has engaged technical personnel, viz., S / Sri ___________________________________________________ (technical qualifications to be indicated at the end of each name) as Technical Agents (as in the Agreement) throughout the period of execution of the work and that they were available at the site of work during the course of execution of the work; iii) no recoveries are due for recovery from the contractor other than those proposed in the bill; iv) there are no further dues to be recovered from the contractor;
Book – I : WORKS 86 4. Scrutiny of Work Bills / Other Work – related Bills v) the contractor has conveyed the materials for use on the work as per the lead statement appended to the Agreement; vi) the overbreakages are not due to the fault of the contractor, but due to fault strata of rock formation; vii) the Revised Estimate / Workslip is approved by the competent authority duly covering all the deviations; viii) the useful earth obtained from canal cutting has been utilised for bankin before resorting to borrow earth; ix) the useful stone obtained from canal cutting / excavation has been stacked separately; x) the leads and lifts are covered in actual execution; xi) no liabilities are outstanding against the contractor; xii) the rock spoil available with the Dept. was found to be not useful (if not re-used); xiii) the final profile has been reached, where full rate is allowed; xiv) no Departmental Machinery has been lent to the contractor and the contractor has made his own arrangements for the machinery; xv) the materials required on the worked were of good quality conforming to the standards of B.I.S. and were procured by the contractor at his own cost and were used by him on the work after proper tests as prescribed; xvi) the remarks of Quality Control Wing / Dept. have been attended to satisfactorily and necessary recoveries proposed by them have been effected in the bill and no remarks are outstanding against the work; xvii) no AG’s IR Paras / Audit Objections are outstanding against the work; xviii) the pre-levels and final levels have been recorded in page Nos. ____________________ of LF Book Nos.______________ (of AE / AEE, DyEE, EE, SE & QC staff shall be given separately);
Book – I : WORKS 87 4. Scrutiny of Work Bills / Other Work – related Bills xix) the Extension of Time is granted upto __________ (date) with necessary liquidated damages / penalties / fines of Rs. __________ are imposed as per procds. No. ________ , dt. _________ (EE/SE/CE) and the same is recovered in this bill and the work is carried out as per the Milestones set out in the Agreement read with the Revised Milestones approved by the competent authority; xx) the system has been tested / subjected to full function / working condition and no leakages are found (to be furnished for Pipelines /Reservoirs, etc.); xxi) the recovery of Mobilisation Advance / Equipment Advance and interest thereon are proposed as under: Principal Interest Period Rs. Rs, Adv. Paid/Interest due : Recovered upto Previous Bill: Balance now proposed : xxii) the work has been checkmeasured by the EE on pages __________ ______________________ of MB Nos. ______________ , duly covering 30% expenditure; xxiii) the work has been checkmeasured by the SE on pages _______ __________________ of MB Nos. __________ at 1/3rd/ 2/3rd / Final stage of work duly covering 30% expenditure; xxiv) the VAT Registration No. of the contractor is ______ , dt. _______; xxv) the contractor has insured the work vide Insurance Policy No. ________ , dt. _______ of ________________ (Insurance Co. name) and that the policy is obtained in the joint names of the contractor and EE/SE and the policy is in currency including the extended period as well as the Defects Liability Period thereafter and the policy is retained in the safe custody of Division office;
Book – I : WORKS 88 4. Scrutiny of Work Bills / Other Work – related Bills (B) For Intermediate Bills (Part Bills):(Only appropriate and applicable certificates are to be furnished: Certified that: i) the works is in progress; ii) the work has been carried out satisfactorily as per the drawings, designs and terms and conditions of the Agreement; iii) all recoveries have been made in this bill; iv) the contractor has engaged technical personnel, viz., S/Sri__________________________________________________ (technical qualifications to be indicated at the end of each name) as Technical Agents (as in the Agreement) throughout the period of execution of the work and that they were available at the site of work during the course of execution of the work; v) the excavation of rock is within the permissible canal section and there are no overbreakages beyond the tolerance; vi) the rock spoil available with the Dept. was found to be not useful (if not re-used); vii) the pre-levels and final levels have been recorded in page Nos. ____________________ of LF Book Nos.___________ (of AE / AEE, DyEE, EE, SE & QC staff shall be given separately); viii) the Extension of Time is granted upto __________ (date) with necessary liquidated damages / penalties / fines of Rs. __________ are proposed as per procds. No . ________ , dt. _________ (EE/SE/CE) and the same is recovered in this bill and the work is carried out as per the Milestones set out in the Agreement read with the Revised Milestones approved by the competent authority; ix) the theoretical profile has been reached where full rate is allowed;
Book – I : WORKS 89 4. Scrutiny of Work Bills / Other Work – related Bills x) no Departmental Machinery has been lent to the contractor and the contractor has made his own arrangements for the machinery; xi) the materials required on the worked were of good quality conforming to the standards of B.I.S. and were procured by the contractor at his own cost and were used by him on the work after proper tests as prescribed; xii) the recovery of Mobilisation Advance/Equipment Advance and interest thereon are proposed as under: Principal Interest Period Rs. Rs, Adv. Paid/Interest due : Recovered upto Previous Bill : Balance now proposed : xiii) the work has been checkmeasured by the EE on pages _______________________________________________ of MB Nos. __________________, duly covering 30% expenditure; xiv) the work has been checkmeasured by the SE on pages _____________________________ of MB Nos. __________ at 1/3rd/ 2/3rd / Final stage of work duly covering 30% expenditure; xv) the VAT Registration No. of the contractor is _________ , ________; xvi) the contractor has insured the work vide Insurance Policy No. ______ dt. _______ of ________________ (Name of Insurance Co.) and that the policy is obtained in the joint names of the contractor and EE/SE and the policy is in currency including the extended period as well as the Defects Liability Period thereafter and the policy is retained in the safe custody of Division office; (C) Certificates / Signatures of the Contractor: 1. For Final Bills: The contractor shall furnish ‘Release and Discharge’ certificate as under (under the signature of the contractor: Release and Discharge Certificate: “I do hereby release and discharge from from any and all claims from any / all claims an demands whatsoever for all
Book – I : WORKS 90 4. Scrutiny of Work Bills / Other Work – related Bills matters arising out of or / and in connection with the contract under the Agreement bearing No.___ , dt.______.” 2. If the contractor intends to empower the execution and signing of documents / acceptance of measurements in MBs /LF Books/ CS Books, etc. to an individual through a ‘power of Attorney’, the said ‘Power of Attorney’ shall be made a legally valid document duly got registered and approved and accepted by the authority who entered into the original Agreement; the ‘Power of Attorney should clearly indicate in lucid terms the purpose specifically (‘general’ or’ specific’). Note: In all cases, the cheque shall be issued only in the name of the original contractor (and not in the Name of the Power of Attorney Holder). 3. The signatures of the contractor / authorized agent / Power of Attorney Holder shall be affixed in the MBs for each set of measurements (with the seal of the firm, if it is a firm) with the endorsement ‘I accept the Measurements’ / ‘Accepted the Measurements’. Similarly, signatures shall also be obtained in LF Books, CS booklets and Calculation statements which are treated as adjuncts to MBs. Note: Signature of the Contractor with stamped (Rev. Stamp) acknowledgement for the gross amount of the bill shall also be obtained on the bill. (Ref. to 4.7.1 to 4.7.3: 1. Govt. Memo. No. 1580 Gl/77-2, dt. 9-8-1977; 2. G.O. Ms. No. 82 PW(Y) Dept., dt. 20-1-1972; 3. G.O. Ms. No. 84 I&CAD (PW:QC&IWS) Dept., 6-6-2000; 4. Govt. U.O. Note No. 382/Adv. (QC)/2001, Genrl. Admn. (QC), dt. 31-7-2001; 5. Provisions of APPW ‘A’ Code and APPW ‘D’ Code; 6. Agreement conditions; 7. Other relevant G.Os. /Memos /Instructions; 8. Departmental Procedures) It should be verified that the certificates as in 4.8.1 to 4.8.3 above as applicable are furnished suitably. 4.9:0: Memo. of Payment, Pass Order & Pay Order: 4.9.1: After check of the bill in entirety, the Memo. of Payment is drawn in the format prescribed (forms for Part Bill and Final Bill under K-2 contract and for Part Bill and Final Bill under L.S. Contract are prescribed) by the Assistant in the Division Office and checked by the DAO(W). The exhibition of Memo. of Payment for LS- Part Bill is given below: [The other Parts viz., I & II are not exhibited here] _______________________________________________________________________
Book – I : WORKS 91 4. Scrutiny of Work Bills / Other Work – related Bills Memo of Payment: Part - III _______________________________________________________________________ Gross Value of Work done ~ Rs. Rs. Withheld Amount @ ______ % ~ ~ _______________ (1) * Withheld for want of sufficient ~ ________ )( LOC / other reasons ~ )( ~ ________ )( (-)_____________ (2) Balance (1-2) ~ ~ ~ ~ _______________ (3) (Ded): Previous Payments (Upto Previous Bill) ~ ~ _______________ (4) Balance NOW Payable (3-4) [as detailed below]: ~ ~ _______________ (5) 5 (a) By Recovery of amounts creditable to work: i) Recovery of Advance ~ _________ ii) Q.C Recovery / Fines for bad work ~ _________ iv) Materials supplied (like cement/ steel / rice issued departmentally) ~ _________ v) Any other recovery creditable to work ~ _________ Total: 5 (a) : -------------- -------------- 5 (b): By Recovery of amounts creditable to other heads: ~ i) Income Tax ~ _________ ~ _________ ii) VAT ~ ~ _________ ~ _________ iii) Seigniorage Charges ~ ~ _________ iv) N.A.C. ~ ~ _________ ~ _________ v) CM’s Relief Fund ~ vi) EMD / FSD (cr. to Deposits) ~ _________ ~ _________ vii) Interest on Advance (cr. to R&R) -------------- viii) Penalties / fines for slow progress of : work / liquidated damages -------------- ix) Any other recovery ~ Total: 5 (b) 5 (c): By Cheque: : 5 (c) : -------------- _______________________________________________________________________ NB: 1. * This is included to accommodate short receipt of LOC for convenience. 2. Quality Control Recoveries, fines for bad work result in short of expenditure and hence taken under 5 (a). 3. Advance and Cost of materials supplied departmentally are already charged to the work and hence their recovery is taken under 5 (a).
Book – I : WORKS 92 4. Scrutiny of Work Bills / Other Work – related Bills 4. Penalties / Fines for slow progress of work accrue as revenue and hence creditable to R&R under 5 (b). 5. The amount of bill charged to work is as in col. 5, less sub-col.5 (a) [i.e., alternatively, sub-cols. 5 (b) + 5 (c)]. 6. In respect of Final Bills of L.S. Contracts, Part –I should should be properly exhibited, showing authorized extras and omissions with reference Agreement quantities, etc. duly tallied. _____________________________________________________________________________________ 4.9.2: After the Memo. of Payment is drawn, ‘Pass Order’ is affixed by the Executive Engineer under his signature passing for the amount of Gross value (as in col. 5), subject to recoveries under sub-columns 5 (a) and 5 (b), and net as in sub-col. 5 (c), all in both figures and words, written up by the Assistant and checked by the Divisional Accounts Office (Works) with their dated initials beside the signature of the EE. The head of Account to which it is to be charged is also indicated above the pass order. The Memo. of Payment and Pass Order are recorded in the same manner both in MB and Bill Form. 4.9.3: After it is so passed, the bill is sent to the PAO’s office by the Division, duly attaching the scrutiny slip prescribed signed by the EE and DAO(W). 4.9.4: After the bill is checked in PAO’s office with reference to Estimate, Agreement and the various aspects of a work bill as explained under 1. Scruitny of Estimates, 2. Scrutiny of Agreement and 3. Scrutiny of Work Bill, duly putting up a note to the PAO in suitable form, along with the position of availability of sufficient LOC under the head concerned (bill to be admitted only if sufficient LOC is available), the bill is ordered for payment by the PAO a ‘Pay Order’ is affixed. The ‘Pay Order’ is signed by the PAO indicating the amount of the bill as charged [i.e., sub-cols. 5 (b) + 5 (c)], subject to recovery of the amounts in sub-col. 5 (b) and net by cheque as in sub- col. 5 (c), all in both figures and words, duly indicating the name of the payee as per the Agreement in whose favour the cheque is to be issued, written up by the Auditor and checked by the Superintendent with their initials beside the signature of the PAO; The full classification for the expenditure charged to the work and for each of the receipts with amounts of debit / credit against each shall also be noted in red ink both in MB and bill near the ‘Pay Order’. and The ‘Pay Order’ is recorded both in MB and Bill form. The head of account in full shall be written up clearly in Red ink in appropriate place adjacent to the ‘Pay Order’. Note: In every bill, the Superintendent should also endorse as ‘Previous Payments verified’ under his dated initials against the amount in the col. ‘Previous Payments’ in the ‘Memo. of Payments’. 4.9.5: While putting up the ‘Pay Order’, the Auditor should simultaneously put up the following to the PAO through the Superintendent:
Book – I : WORKS 93 4. Scrutiny of Work Bills / Other Work – related Bills a) Works Abstract: Entries of the expenditure should be suitably made in the Works Abstract; b) Contractor’s Ledger: Entries shall be made in the Contractor’s Ledger (wherever necessary) suitably and in this regard, the following points shall be borne in mind: 1. Cols. 1. Date, 2. Voucher No., & 3. Serial No. of bill: Require no elucidation. 2. Col.4. Advance Payments: If the bill is a part bill, this col. should be posted with the amount of charge of the bill [D], since all part payments in LS Contracts are treated as Advance Payments only; and when final bill is paid, minus entry shall be made (with a simultaneous plus entry in Col. 7); 3. Col. 5. Other Transactions: The figures appearing in [G] of the bill form should be entered here. Here , minus entries must be made whenever recovery is made against the original transaction. 4. Col. 6. Name of Work / Particulars of Transactions: Need no elucidation. 5. Col. 7. Gross Transactions --- Debits: If it is a part bill, the figures appearing in [H] of the bill form, i.e., the amount charged in the bill should be entered here; when final bill is paid, the entire gross value is entered here (i.e., same figure made as minus entry in Col.4). 6. Col. 8. Gross Transactions --- Credits: The figures appearing in [F] of the bill form should be entered here. 7. Col.9. Total value of work done: The total value of work one uptodate as in [A] is entered here. 8. It should always be seen that Cols. [D + G] = [H - F] is agreed for every transaction recorded every time. If this is ensured in every transaction, the posting in the ledger can be taken as correct. (Ref: Para 380 to 387 /APPW ‘A’ Code)
Book – I : WORKS 94 4. Scrutiny of Work Bills / Other Work – related Bills 4.9.6: The Bill is then transmitted to the cashier along with MB (containing Abstract of Bill) through TR for writing cheque, along with the cheque-forwarding slip signed by the Superintendent. Simultaneously, the Auditor also makes necessary entries in the ‘Register of Bills’ and in the copy of Agreement to the effect of having passed the bill duly giving MB No., Voucher (a passed bill becomes a voucher after a cheque is issued ) No. (obtained from the cashier – through Transit Register). It should be seen that the bill is in order in accordance with the above from 4.9.1 to 4.9.6 above. 4.10.0: CERTAIN OTHER IMPORTANT POINTS RELATING TO A.P.E.R.P. (IRRIGATION COMPONENT) : 4.10.1: All Advances paid for works to WUAs / DCs previously and found to be still outstanding shall be recovered from the dues payable to them on account of any work. 4.10.2: Stationery and Telephone Charges are not reimbursable under APERP and hence such charges shall not be admitted. 4.10.3: The latest procedure of taking up of works by WUAs / DCs / PCs is as follows: 1. The water tax collected by the MROs as per the orders issued by the Govt. from time to time shall be initially credited to the Consolidated Fund under ‘0029- Land Revenue’ and the MRO will apportion the water tax so collected (as per G.O. Ms. No. 115 Rev. (LR.3) De[t., dt. 13-2-2001 and other instructions, if any, issued from time to time) among the WUAs / DCs/ PCs concerned based on the actual collection made in that particular area for each quarter and issue necessary proceedings to the WUAs /DCs/ PCs under intimation to the EEs and PAOs. 2. Based on the proceedings of the MRO, the EE concerned shall prefer a bill against the maintenance grant under the relevant head under which LOC is released by the CE concerned. The bill shall be admitted only to the extent of the specific allocation made by the MRO. Note: Where no Farmer’s Organisation is functioning, the MRO shall remit the water tax directly to the Irrigation Department and the Department will take up the O&M works as per the departmental rules and procedures in vogue against the LOC released under the Maintenance grant of the Project. (Ref: Govt. Memo. No. 18239/A.1/BG/2005, Fin. (BG.I) Dept., dt. 22-8-2005) The above from 4.10.1 to 4.10.3 shall be observed read with other rules / instructions issued on the subject.
Book – I : WORKS 95 4. Scrutiny of Work Bills / Other Work – related Bills 4.11.0: Post check of Work Bills at 40% & 80% stages by the Internal Test Check (ITC) section of JDWA: 4.11.1: Payment of Bills at 40% and 80% stages in respect of Agreements Rs. 50 lakhs and above should be sent to the ITC section for post check. For this purpose, the PAO after payment of a bill, which crosses 40% / 80% by value of work done as the case may be, should send the concerned MBs, Agreement and other connected records to the ITC section along with the remarks of the PAO. The PAO should see that the objections raised on the bills are cleared before making payment of further bills on the said Agreements. For the works costing above Rs. 10.00 lakhs but upto 50.00 lakhs, the PAO has to send the bill at 80% stage once to the JDWA for check in ITC section before payment of final bill. Note: i) If a bill at 40% or 80% stage, as the case may be, happens to be a Final Bill, such Final Bill should be sent for pre-check to the ITC section before payment (instead of post check), with all connected records as above along with the remarks of the PAO. ii) The above 4.12.1 and Note-(i) equally apply to Supply Bills (see 4.15.3 below) under Supply Agreements and Price Adjustment Bills (see 4.14.0 below) (Ref: Para 13-11-4 / PAO (WA) Manual) The above should be followed. 4.12.0: Check of Mobilisation Advance Bill: 4.12.1: Payment of Mobilisation Advance: Mobilisation Advance is payable @ 10% for works costing more than Rs. 100 lakhs and is payable as per the terms and conditions laid down in the Agreement. Taking conditions of a few Agreements into consideration in this regard, the following points are drawn: a) The Mobilisation Advance of 10% calculated on contract value includes (i) 5% for labour mobilization and (ii) 5% for Machinery and Equipment procured. b) The Contractor should produce BG on approved list of Nationalised / Scheduled Bank (on other than banned Banks) in the format prescribed in the Agreement. The BG should be obtained in favour the
Book – I : WORKS 96 4. Scrutiny of Work Bills / Other Work – related Bills Agreement-Concluding Authority for the amount specified in the Agreement on Non-judicial Stamp paper of appropriate value for the work duly specifying the purpose, and the BG should be valid till the entire advance with interest is repaid completely. The genuineness of the BG should be verified by the Agreement-concluding Authority with the Bank and a certificate to the effect of such verification and acceptance should be affixed on the reverse of the BG by that authority as prescribed. d) In the case of Machinery / Equipment Advance @5%, the following shall be seen: (i) Necessary invoice shall be produced by the contractor in support of purchase of the machinery / equipment and it should be attached to the bill (Form HR-28) duly recorded in the MB and bill suitably. The invoice should also indicate name of work for which it is intended and name of the contractor (as existing in the Agreement) to whom the work is entrusted. The date of invoice should be after to the date of conclusion of the Agreement. (ii) The Contractor should submit an undertaking to the effect that they have not obtained any Mobilisation Advance from the Govt. against the Machinery / Equipment for which the claim is preferred by them for payment of the Mobilisation Advance. (iii) It should be certified by the EE (normally recorded by the AE / AEE, verified by the DyEE and countersigned by the EE) to the effect that ‘the machinery / equipment is required for due performance of the contract and it has been brought to the site of work by the contractor’ should be recorded in MB and bill duly listing the details of machinery / equipment (which should agree with those listed in the invoice). (iv) The payment should be limited to the value of invoice or 5% of contract value, whichever is less. Note: 1. For New machinery / equipment purchased and brought to site, the Advance shall be 100% of the invoice / 90% of the invoice as specified in the Agreement and subject to (iv) above.
Book – I : WORKS 97 4. Scrutiny of Work Bills / Other Work – related Bills 2. For Old machinery / equipment purchased and brought to site, the Advance shall be limited to 50% of the invoice / 50% of the depreciated value, as specified in the Agreement and subject to (iii) above; in the case of such old machinery / equipment, it should be certified by the AE/AEE to the effect that the said old machinery / equipment is in working condition, duly verified by the DyEE and countersigned by the EE. 3. The Machinery / Equipment Advance is not admissible for the machinery / equipment already pre-owned by the Contractor prior to the date of conclusion of the agreement of the work or for the leased machinery / equipment or for the machinery / equipment purchased by an individual firm which happens to be a partner in the Joint Venture 4. Where Agreement provides for payment of Mobilisation Advance on ordered Machinery, Payment has to be made based on the Proforma Invoice furnished by the supplying Company against the order placed by the Contractor. (Ref: Govt. Memo. No. 103276 /F-3 (2)/05-3, Fin. (W&P) Dept., 8-12-2005) e) The normal procedure of writing name of work, Estimate amount, TS No., Agt. No. Name of Contractor, head of account, attaching the scrutiny slip, recording of Pass Order by the EE and recording Pay Order, etc. usually followed in the case of a work bill is similarly followed in the case of this bill also. f) Where the period for drawal of the Mobilisation Advance @5% of contract value or for drawal of the Machinery / Equipment Advance @5% is specifically mentioned in the Agreement, this shall always be observed (in some Agreements, it is specified that the Mobilisation Advance @5% shall be drawn before the end of 20% of the contract period; and in some Agreements, it is specified that the Machinery / Equipment Advance shall be paid within a period of 9 months if it is purchased in the local market and within 12 months if it is imported). g) The advance paid to the contractor should not be misutilised for purposes other than that for which it is intended and if it is not so
Book – I : WORKS 98 4. Scrutiny of Work Bills / Other Work – related Bills utilised (or) if the undertaking given by the Contractor for drawal of Machinery Advance / Equipment Advance, the entire advance due shall be recovered from the contractor in lump sum and no further advances shall be considered thereafter. h) In some Agreements a condition exists to the effect that the value of BG for the advance payment made can be progressively reduced by the amount repaid by the contractor as certified by the EE and in such cases this shall have to be accepted on issue of suitable proceedings by the Agreement-Concluding Authority. 4.12.2: Recovery of Mobilisation Advance: a) The recovery of Advance from part bills shall commence in the next immediate payment following that in which the total of all such payments to the contractor have reached 10% / 15% of Contract value, as specified in the Agreement. b) The first recovery of the Advance shall commence from such part bill (as stated in (a) above) @ 20% / 15% as specified in the Agreement calculated on the value of work done and paid for (upto that part bill) along with interest payable upto that date; further recoveries of Advance and interest (calculated on the balance as end of previous bill) in subsequent bills shall be made at the percentage prescribed. c) In any case, it should be seen that the entire advance is recovered before the expiry of the original time for completion of the work and by the end of 80% work done value, whichever is earlier. d) While calculating the interest on the Advance / Balance of Advance from time to time, the actual date of issue of cheque for payment of advance / of payment of previous bill wherein part of advance plus interest was recovered shall be considered; and actual number of days for which the interest shall have to be worked out applying the rate of interest prescribed (and the number of days in a year shall be taken as 366 for a leap year and 365 days for a non-leap year). While checking Mobilisation Advance bill, the above from 4.13.1 to 4.13.2 shall be followed duly read with the conditions of the Agreement. 4.13.0: Check of Price Adjustment Bill: 4.13.1: The condition of ‘Price Adjustment’ is included for works costing more than Rs. 200 lakhs with completion period of more than 18 months.
Book – I : WORKS 99 4. Scrutiny of Work Bills / Other Work – related Bills 4.13.2: In some Agreements like Agreements for Externally Aided Projects, separate formulae for working out Price Adjustment are given for Labour Component duly taking into variation in Price Index of Govt. of India prevailing from time to time and Material Component for Cement, Steel, fuels, etc. with reference to Market Values prevailing from time to time. 4.13.3: a) In some Agreements, the ‘Price Adjustment’ clause is included as ‘Escalation in Prices’. In these Agreements, the escalation in prices and wages is not entertained. b) However, in respect of cement and steel, the escalation in prices is allowed, provided the increase in prices is more than 5% over that made in the Estimate (at present, the rates taken in the Estimate at prevailing market rats are Rs. 2,700 / MT for cement and Rs. 28,000 / MT for steel) and for the purpose of assessing the increase in prices of these materials, the actual market prices of cement and steel prevailing from time to time communicated by the Board of Chief Engineers concerned is adopted. c) In respect of fuels, the rates prevailing in the nearest fuel station (IOC dealer) to the work spot on the last day of filing the bids will be adopted as bas rates. Any increase beyond 5% over the base rates will be compensated as per the formula given in the Agreement. 4.13.4: While working out in all cases of ‘Price Adjustment’ / ‘Price Escalation’ bill, the following points need attention: a) The quantities executed during the particular quarter shall be computed in respect of each item of work as per the dates of measurements recorded in M Books and LF Books (final check levels, if they are based on levels) and it should be ensured that the quantities so taken are correctly taken and agree with the quantities taken into account in the ‘Abstract of Work Bill’ recorded for the work done for that quarter; b) The formulae given in the Agreement is adopted correctly for each component and computation is done correctly. c) Authenticated Price Index and Market Values as given for the area / earest to the location of the work spot shall be adopted. d) Price variation shall be allowed only for such of the components stated n the Agreement.
Book – I : WORKS 100 4. Scrutiny of Work Bills / Other Work – related Bills e) While admitting the Final Bill, it should be ensured that the provision towards ‘Price Adjustment’ / ‘Escalation in Prices’ made in the Revised Estimate / Workslip is sufficient to accommodate the bill on account of the same. f) The bill of ‘Price Adjustment’ / ‘Escalation in Prices’ is to be exhibited in Memo. of Payments distinctly, below the total value of work done and the grand total of both work done value and ‘Price Adjustment’ is arrived at for payment under gross and this should be done for each bill. This enables verification of amounts paid in every bill towards ‘Price Adjustment’ with reference to the provision made in RE / WS and also facilitates reimbursement claims in the case of Externally Aided Projects. g) The following certificate is to be furnished additionally in MB and bill, when bill on ‘Price Adjustment’ is included: “Certified that the Price Adjustment bill is prepared in accordance with the conditions laid down in the Agreement duly obtaining the authenticated copies of various documents required” 4.13.5: The total amount of the bill (the total value of work done upto date and also the amount payable upto date on account of ‘Price Adjustment’) is taken to the Memo. of payments and the normal procedure of exhibition in the Memo of payments, affixing pass order, with heads of account etc. by the EE along with scrutiny slip (signed by DAO-W and EE, and check and affixing ‘Pay Order’ by the PAO etc. as is followed in the case of a normal work bill is to be similarly followed. The above from 4.14.1 to 4.14.5 shall be followed while checking and admitting ‘Price Adjustment’ Bill. 4.14.0: Other Miscellaneous Work-related Bills: 4.14.1: Bills against Written Understandings: 1. Written Understanding is a form of Agreement in small format oncluded by the DyEE for petty repair works / job works, etc. upto a value of Rs. 5,000. After conclusion, the Written Undertanding is sent to the Executive Engineer (in Triplicate) and the data and rates, conditions, if any, etc. are scrutinised in the Division. After such scrutiny, one copy of the Written
Book – I : WORKS 101 4. Scrutiny of Work Bills / Other Work – related Bills Understanding is sent to PAO’s office duly affixing as ‘verified & record’ under the signature of the EE. Note: ‘the Written Understanding has Certificate to the effect that stamp of appropriate value’ been concluded on Non-judicial on the copy of the Written shall be furnished by the DyEE Understanding. 2. The bill against such Written Understanding shall be admitted by the PAO as per the rates / conditions approved, etc. by the EE in the Written Understanding. 3. The following certificates shall be furnished in the bill (both in MB and bill form): a) Certified that the work is done satisfactorily. b) Certified that no other recoveries are due to be made from the bill, except those proposed. Note: The other procedure of recording Pass Order (but in simplified form), furnishing head of account, etc., and affixing ‘Pay Order’ etc., by the PAO as is done in a work bill is to be followed here also (suitably). It should be seen that the above are observed. 4.14.2: Other Miscellaneous Bills (Hand Receipts): 1. For all other miscellaneous payments, the Hand Receipt in Form No. 28 is used (where no other form is suitable). This form is used normally for making petty payments / other payments for which the formats are not prescribed (like refund of EMD /FSD/ASD, etc.) 2. The Pass Order on the HR should be affixed by the EE only (except in the case of HRs for petty payments upto Rs. 100 each time where they are passed by the DyEE). 3. The following certificates are normally furnished in MB and bill: a) For Petty payments: i) Certified that the bill was not paid previously; ii) Certified that the work is done satisfactorily; iii) Certified that the rates are bargained and the lowest rate
Book – I : WORKS 102 4. Scrutiny of Work Bills is settled; / Other Work – related Bills b) For Refund of EMD / FSD / ASD: i) Certified that the Final Bill has been paid vide Voucher No. ________ , dt. ________ recorded in page ______ / MB No. ____; ii) Certified that the work has been completed on ________ and the necessary defects liability period of _______ is over by __________ and no defects are noticed; iii) Certified that necessary contra entries are made in the Deposit Registers / Cash Books of Division Office (wherever original entries are made); iv) Certified that no recoveries are due from the contractor; v) Certified that no IR Paras of AG / Audit are outstanding on the work; 4. During the check in PAO’s office, the following shall be seen: i) The date of completion, date of payment of Final Bill, date of expiry of Defects Liability Period etc. should be verified with reference to the entries in MB, Agreement conditions, etc. ii) The concerned work file should be verified whether any amounts are due to be recovered or any short recovery is pointed out by audit. iii) Whether the amounts are due for release; iv) Whether the amounts are found in the Deposits Register and necessary entry of their refund should be made in red ink in the Deposits Register and also in the Cash Book and in the MBs where such Deposits are found in the Memo of payments; v) Necessary verification certificate shall be affixed by the Superintendent on the HR. Note: The other procedure of recording Pass Order (but in simplified form), furnishing head of account, etc., and affixing ‘Pay Order’ etc., by the PAO as is done in a work bill is to be followed here also (in suitable manner).
Book – I : WORKS 103 4. Scrutiny of Work Bills / Other Work – related Bills 4.14.3: Purchase / Supply Order Bills: In the case of Bills for purchase / supply orders, the following should be seen: 1. The supply of quantities and specifications should be as ordered in the order and no variations shall be allowed. 2. The measurements recorded for the supplies made shall be similarly checkmeasured by the DyEE, EE and SE as in the case of Work Bill; 3. Where guarantee / warranty is to be given, the same should be obtained as per the order / condition of ‘Rate Contract’ 4. Where the equipment is to be certified by Quality Control authority / Testing authority, such certificate / Test Reports showing the efficiency thereof shall be made available. 5. If the materials are not supplied within the time schedule prescribed, necessary Extension of Time granted by competent authority along with penalties shall be furnished. 6. Necessary VAT Registration No. should be furnished on the invoice. 7. Name and Full address of the Supplying Firm should be available on the invoice. 8. Invoice should bear serial number (printed / machine numbered) on the bill. 9. The invoice should be in duplicate. 10. The stamped acknowledgement of the Supplier for the gross amount should be furnished. 11. The following certificates shall be recorded on the invoice and in MB (by AE/AEE): Certified that: i) materials are received in good condition. ii) the supply of materials is done is complete as per supply order.
Book – I : WORKS 104 4. Scrutiny of Work Bills / Other Work – related Bills iii) the materials are supplied at the Stores / work site as ordered in the supply order. iv) the materials are taken to 7F Account / Stock Register on pages____________ . v) necessary Extension of Time is granted by Competent authority vide Procdgs. No._________ , dt. _________ upto _________ (date). vi) there are no recoveries to be made from this bill. viii) the materials are required for bonafide use on works. ix) the materials are as per the specifications of the supply order and BIS standards. x) the guarantee / warranties / test reports are received and accepted. xi) the work has been checkmeasured by the EE on pages __________ ______________________ of MB Nos. ______________ , duly covering 30% expenditure; xii) the work has been checkmeasured by the SE on pages _______ __________________ of MB Nos. __________ at 1/3rd/ 2/3rd / Final stage of work duly covering 30% expenditure; 4.14.4: Miscellaneous Expenditure: a) Under article 6 / APFC-Vol.I, ‘Miscellaneous Expenditure’ is defined as all expenditure other than that falling under pay and allowances, contingencies and works. b) Powers delegated to various authorities to sanction items of miscellaneous expenditure are given in Appendix-15 to APFC –Vol.II. c) Under article 42 / APFC Vol.I, powers are delegated by the Govt. to an authority subordinate to the Govt. to incur expenditure of special kind (i.e., not covered by any code / manual / order, etc.) d) The expenditure on account of miscellaneous expenditure not authorised by the provisions of APFC – Vol.I or by some other authorised code or manual or by some general / special order of the Govt. and not covered in the delegation of powers stated in (b) / (c) above shall not be incurred without the specific sanction of the Govt.
Book – I : WORKS 105 4. Scrutiny of Work Bills / Other Work – related Bills e) Bills for incurring such miscellaneous expenditure as stated in (d) above shall not be admitted without the specific sanction of the Govt. All the above from 4.15.1 to 4.15.4 should be observed while making payments of such bills.
Book – I : WORKS 106 5. Works in Forest Department 5. WORKS IN FOREST DEPARTMENT: [Applicable to Forest Department] (A) Foreword: a) The Forest Department was brought under ‘Letter of Credit’ (L.O.C.) system from 1-4-2001 for works vide G.O. Ms. No. 60 Fin. & Plg. (FW: BG) Dept., dt.30.3.2001 and only accounting function, viz., accounting of vouchers rendered by the Forest Officers were started being incorporated in the books of PAO with simultaneous introduction of L.O.C. system. The Forest Officers were authorized to draw cheques (under Limited Cheque Drawing Powers) against the authorisation (as per the LOC released by the HOD of Forest Dept.) issued by the PAO. b) From 1-8-2005, through Govt. Memo. No. 435/F.3(2)/05-5, Fin. (W&P) Dept., dt. 30-7-2005, the PAO system of payment for work bills was extended to the works of Forest Department and however, the works executed by ‘Vana Samrakshana Samities’ (VSS) will continue with Limited Cheque Drawing Paowers. c) The works in Forest Department include i) Engineering works (like excavation of trenches, construction of small check dams, rock fill dams, etc.), ii) Transportation of Materials, and iii) Forest works (like Nurseries, Plantations, etc.). The Engineering works are executed similarly as in Public Works Department and the Forest works are executed as per rules of Forest Department (with reference to Forest Code, Forest Manuals and A.P. Financial Codes and other relevant instructions, etc.). The Estimates are prepared with reference to SSRs of Engineering Departments of the State as well as Forest Schedule of Rates (FSR) as applicable. The Tender Procedures, conclusion of Agreements, and recording the works in MBs, and preparation of bills, etc. are similar to that prevailing in the Engineering Departments, but with some changes suitably. (B): Hierarchy in the Department: In the Establishment of the Forest Department, the hierarchy can be equated with that in the Engineering Department as follows: Designation in Forest Dept. Designation in Engg. Dept. Forest Beat Officer (FBO) ~~ ------ FSO/ Forester / Deputy Range ~ ------ Officer
Book – I : WORKS 107 5. Works in Forest Department Forest Range Officer (FRO) ~~ Assistant Engineer / Asistant Executive Engineer (AE / AEE) Sub-divisional Forest Officer ~~ Deputy Executive Engineer (sub-DFO) (DyEE) Divisional Forest Officer ~~ Executive Engineer (EE) (DFO) Conservator of Forests ~~ Superintending Engineer (SE) (CF) Chief Conservator of Forests ~~ Chief Engineer (CE) (CCF) Principal Chief Conservator of Forests (PCCF) ~~ Engineer-in-Chief (ENC) 5.1.0: SCRUTINY OF ESTIMATES: 5.1.0: ESTIMATES: The same guidelines under the same caption ‘1. Scrutiny of Estimates’ applicable to Engineering Departments shall be applied (with appropriate references / changes wherever applicable) to the works of Forest Department also, with the exceptions / additions of the following under each of the corresponding sub-captions (wherever applicable): 5.1.1: Receipt of Estimates: Same as under 1.1. applicable to Engg. Departments. 5.1.2: Preliminary Aspects: Same as under 1.2. applicable to Engg. Departments. (i) Estimate costing more than Rs. 1,00,000 and above is called ‘Major work’ and Estimate costing upto Rs. 1,00,000 is called ‘Minor work’. Note: Here, Estimate costing means the value of work put to tender. (Ref: 1. Para 1.2 / Forest Manual; 2. G.O. Ms. No. 2, EFS&T (For.III) Dept., dt. 7-1-2004) 5.1.3: Provisions: Same as under 1.3. applicable to Engg. Departments.
Book – I : WORKS 108 5. Works in Forest Department 5.1.4: Powers of Technical Sanction: Same as under 1.4. applicable to Engg. Departments. The Powers of Technical Sanction are as under: FSO / DyRO ~~ --- FRO ~~ Rs. 50,000 Sub-DFO ~~ Rs. 1,00,000 DFO ~~ Rs. 10,00,000 CF ~~ Rs. 20,00,000 PCCF ~~ Upto the value of Administrative Approval (Ref:1. Para 1.2 / Forest Manual; 2. G.O. Ms. No. 2, EFS&T (For.III) Dept., dt. 7-1-2004) 5.1.5: Earth Work Excavation: Same as under 1.5. applicable to Engg. Departments. 5.1.6: Other Points: Same as under 1.6. applicable to Engg. Departments. 5.1.7: Revised Estimates: Same as under 1.7. applicable to Engg. Departments. When the actual expenditure on a work is likely to exceed the amount of the Technical Sanction by more than 10%, a Revised Estimate shall be sanctioned by the authority which accorded Technical Sanction to the Original Estimate. (Ref: Art. 205 / APFC – Vol.I) 5.1.8: Check of Estimates by the Internal Test Check (ITC) of JDWA: Same as under 1.8. applicable to Engg. Departments. 5.2.0: SCRUTINY OF AGREEMENTS / PURCHASE ORDERS: 5.2.0: AGREEMENTS: The same guidelines under the same caption ‘2. Scrutiny of Agreements / Purchase Orders’ applicable to Engineering Departments shall be applied (with appropriate references / changes wherever applicable) to the works of Forest Department also, with the exceptions / additions of the following under each of the corresponding sub-captions (wherever applicable):
Book – I : WORKS 109 5. Works in Forest Department 5.2.1: Receipt of Agreements: Same as under 2.1 applicable to Engg. Departments. 5.2.2: Methods of Execution: Same as under 2.2 applicable to Engg. Departments. After sanction of an Estimate and after ascertaining the availability of budget provision, etc., the works are entrusted to be carried out by one of the methods mentioned below: (i) The Departmental Method; (ii) The Piece-Work Contract Method; (iii) The Lump Sum Contract Method; (iv) The Schedule Contract Method; (i) to (iii) : The same guidelines under the same caption applicable to Engineering Departments shall be applied (with appropriate references / changes wherever applicable) to the works of Forest Department also, with the exceptions / additions given below: 1. Note 2 (Written Understandings) & 4. EPC Contracts): are not applicable. 2. In respect of Transport Contracts, Piece-work contract can be adopted upto Rs. 5,00,000. (Ref: Para 2.5.3: Forest Manual) (iv) In the Schedule Contract Method, the Contractor agrees to execute one or more of the items included in a work at fixed rates and paid accordingly for the quantity executed and recorded and this method is adopted for works costing not more than Rs. 5,000 at a time. (Ref: 1. Para 2.6 / Forest Manual; 2.Art. 163 / APFC-Vol.I)) 5.2.3: Tenders: Same as under 2.3 applicable to Engg. Departments. 1. In place of 2.3.2: It should be noted that Tenders should invariably be called for when the amount involved in a particular contract is Rs. 5,000 or more (Ref: Para 2.5.1 / Forest Manual) 2. In place of 2.3.3: Notices calling for tenders should invariably be published in prominent local News papers in respect of all works costing over Rs. 1,00,000
Book – I : WORKS 110 5. Works in Forest Department (Ref: Para 2.6.2.2 / Forest Manual) 3. In place of 2.3.7 & 2.3.8: Acceptance of Tenders by Commissioner of Tenders does not apply. Also, the Forester / DyRO is empowered to enter into contract upto Rs. 25,000 (Ref: Para 2.6.2.10 / Forest Manual) 4. In place of 2.3.9: Adoption of ‘e’ procurement is not yet extended. 5. In place of 2.3.18: Read as follows: If any work is proposed to be entrusted on Nomination (by dispensing with tenders) it is to be entrusted at Estimate rates only, and it can be so entrusted only in the case of emergency or other reasons to be recorded as per the delegation of powers given below, duly obtaining the prior approval of the authority shown against each: FSO / DyRO ~~ Rs. 25,000 with prior approval of CF FRO ~~ Rs. 50,000 -do- Sub-DFO ~~ Rs. 1,00,000 -do- DFO ~~ Rs. 3,00,000 -do- CF ~~ Rs. 5,00,000 with prior approval of PCCF PCCF ~~ Rs. 10,00,000 with prior approval of Govt. in the Administrative Dept. Note: 1. Entrustment of works on Nomination is limited to Rs. 1,00,000 only. 2. In the case of works costing above Rs. 1,00,000, the nomination shall be resorted to if there is no proper response to the call of tenders or in the case of extreme urgency like natural calamities, visits of VVIPs’ security, etc. to be decided by the CF. (Ref: 1. Para 2.5.3 / Forest Manual; 2. G.O. Ms. No. 2, EFS&T (For.III) Dept., dt. 7-1-2004) 5.2.4: Conditions of Contract: Same as under 2.4 applicable to Engg. Departments. 5.2.5: Securities: Same as under 2.5 applicable to Engg. Departments. 5.2.6: Supplemental Agreement: Same as under 2.6 applicable to Engg. Departments.
Book – I : WORKS 111 5. Works in Forest Department 5.2.7: Other Important Clauses: Same as under 2.7 applicable to Engg. Departments. After 2.7.19: Read the following: 1. Special Conditions for Forest Works: (a) Nursery Works – Payment in 4 instalments: 25% : After bag filling and transplanting of primary seedlings / sowing and germination in bags. 25% : When the bag plants are on the average 10 cms. In height. 25% : When bag plants attain final height prescribed for the species. 25% : One month after the expiry of the Contract period. b) Plantation works – Payment in 4 instalments: 15% : After completion of advance operations or value of work done whichever is less. 30% : Completion of planting or value of work done whichever is less. 30% : Completion of soil working. 25% : In June of next year after counting final survival. Note: i) In the case of lower survival percentage (less than 75%) at the end of contract, EMD and FSD will be forfeited either partly / fully from the bills of the contractor ii) However, for counting survival only plants with healthy growing tips will be counted. iii) In the case of Nursery, 100% stock as tendered should be handed over at the minimum height of 30 cm. above the bag with healthy growing tips. (Ref: Agreement Condition under G. Payment /Forest Manual) 5.2.8: Purchase of Materials: Same as under 2.8 applicable to Engg. Departments.
Book – I : WORKS 112 5. Works in Forest Department 5.2.9: Scrutiny of Agreements by Internal Check Section (ITC) of JDWA: Same as under 2.9 applicable to Engg. Departments. 5.3.0: EXECUTION OF FOREST WORKS: 5.3.0: How Forest works are Executed: The same guidelines under the same caption ‘3. Execution of Public Works’ applicable to Engineering Departments shall be applied (with appropriate references / changes wherever applicable) to the works of Forest Department also, with the exceptions / additions of the following under each of the corresponding sub-captions (wherever applicable): In 3.2 & 3.4: Wherever ‘the initial recording officer occurs’, it means FBO / FSO / Dy RO. 5.4.0: SCRUTINY OF WORK / FOREST BILLS: The same guidelines under the caption ‘4. Scrutiny of Work Bills / Other Work-related Bills’ applicable to Engineering Departments shall be applied (with appropriate references / changes wherever applicable) to the works of Forest Department also, with the exceptions / additions of the following under each of the corresponding sub-captions (wherever applicable): 5.4.1: Recording of Measurements: Same as under 4.1 applicable to Engg. Departments. 5.4.2: Billing: Same as under 4.2 applicable to Engg. Departments. 5.4.3: Statements: Same as under 4.3 applicable to Engg. Departments. 5.4.4: Checkmeasurement / Test Check: Same as under 4.4 applicable to Engg. Departments. Checkmeasurement and Test check should be conducted as follows: (a) By FSO / FRO: (i) Checkkmeasurement: ___________________________________________________________
Book – I : WORKS 113 5. Works in Forest Department For measurements To be Percentage of recorded by checkmeasured by checkmeasurement _________________ _______________ _______________ FBO: Work bills upto Rs. 25,000 at a time FSO 100% FSO: Work bills FRO 100% Exceeding Rs.25,000 at a time ___________________________________________________________ (ii) Test Check: (In addition to the checkmeasurement as above) The FRO should test check 25% of the work for which he did not do checkmeasurement b) By DFO: (i) Checkmeasurement: The DFO should checkmeasure all works costing Rs. 5,00,000 and above covering atleast 30% of the value of the work done. (ii)Test Check: (In addition to the checkmeasurement as above) The DFO should test check 10% each work (without overlap of works) costing Rs. 1,00,000 and above. c) By CF: (i) Checkmeasurement: The CF should checkmeasure all works costing Rs. 10,00,000 and above twice, once during execution and the other before payment of Final Bill covering atleast 30% of value of work done. (ii) Test Check: (In addition to the checkmeasurement as above) The CF should test check 5% each work costing Rs. 2,00,000 and above. (Ref: 1. Para 5.1 / Forest Manual; 2. G.O. Ms. No. 2, EFS&T (For.III) Dept., dt. 7-1-2004) The manner of recording endorsement of checkmeasurement and Test checking and certifying the same shall be the same as described (to be modified suitably) under the caption ‘checkmeasurement’ (4.4.1 to 4.4.6) applicable to Engineering Works. 5.4.5: Extension of Time: Same as under 4.5 applicable to Engg. Departments.
Book – I : WORKS 114 5. Works in Forest Department 5.4.6: Security Deposits: Same as under 4.6 applicable to Engg. Departments. Add the following: 1. For works costing upto Rs. 50,000, no FSD need be withheld from bills. 2. For works costing above Rs. 50,000 and upto Rs. 1,00,000, FSD at 3% of value of work done shall be withheld from bills. (Ref: 2. G.O. Ms. No. 2, EFS&T (For.III) Dept., dt. 7-1-2004) 5.4.7: Other Points: Same as under 4.7 applicable to Engg. Departments. 5.4.8: Certificates: Same as under 4.8 applicable to Engg. Departments. 5.4.9: Memo of Payment, Pass Order & Pay Order: Same as under 4.9 applicable to Engg. Departments. 5.4.10: CERTAIN OTHER POINTS RELATING TO FOREST DEPARTMENT: As per G.O. Ms. No. 2, EFS&T (For.III) Dept., dt. 7-1-2004, the enhanced delegation of powers to the Officers and Subordinate Staff of Forest Department are as detailed below: 1. Under section 59 / Forest Code: Powers for sale or dismantlement of buildings are as under: Sub-DFO ~~ Rs. 10,000 (Book value) DFO ~~ Rs. 20,000 ( -do- ) CF ~~ Rs. 40,000 ( -do- ) PCCF ~~ Rs. 1,00,000 ( -do- ) 2. Under section 84 (3) / Forest Code: Under this newly added section, powers for incurring ‘secret service expenditure’ vide item 50 / Appendix VII / APFC-Vol.II, read with Annexure-1 and read with G.O. Ms. No. 323, EFS & T (For.II) Dept., dt. 3-7- 1997 are as under: FRO ~~ Rs. 1,000 Sub-DFO ~~ Rs. 2,500
Book – I : WORKS 115 5. Works in Forest Department DFO ~~ Rs. 5,000 CF ~~ Rs. 10,000 PCCF ~~ No limit Note: The Officers empowered to countersign the Annual Certificate of the above expenditure to Audit are: For amounts sanctioned by Countersigning authority FRO / Sub-DFO ~~ CF DFO, CF & PCCF ~~ PCCF 3. Under Section 93 / Forest Code: This section is renumbered and sub-sections (2), (3) & (4) are inserted below 93 (1) as detailed below: i) The Disbursing Officer is the Chairperson of the ‘Vana Samrakshana Samithi’ (VSS). ii) DFO will release Funds directly to the VSSs’ Joint Account (by cheque / DD) on the recommendations (based on the resolutions of the VSS) of FSO / DyRO, FRO, and Sub-DFO by issue of sanction orders marking copies to copies to these Officers and FBOs and ABOs. The VSS is accountable for the funds received by them and the Officers nominated for functioning of the VSSs are responsible for the quality and quantity of the works executed and the Sub- DFO and DFO are responsible for ensuring the quality and quantity of the works executed and correctness of payments. iii) The Cheques / DDs issued to VSSs are treated as A.R. Advances. iv) The A.R. Advances are recovered as under: (a) As works are executed, vouchers are prepared by the VSS and measurements are recorded by the FBO / FSO /FRO (as in 5.4.4 above), checkmeasured by FSO / FRO (as in 5.4.4) and passed by FSO / DyRO (upto Rs. 25,000 in single bill at a time), FRO (upto Rs. 50,000 in single bill at a time). (b) After passing of the bills, the amounts for passed bills are drawn from the VSS’s joint account and disbursed by the Chairperson of the VSS.
Book – I : WORKS 116 5. Works in Forest Department v) The Cash Book is maintained by the Chairperson of the VSS, duly facilitated by the FRO. vi) Cash book extracts are prepared (4 copies): 1 copy is retained with the VSS and and 3 copies are sent to the FSO (through FBO /ABO) along with vouchers. vii) The FSO signs the vouchers, segregates them work- wise, records name of work, Estimate No., reference to sanction of Advance, etc. and sends 2 copies of cash book extracts duly countersigned by him along with the vouchers to the FRO, duly retaining one copy of cash book extract. viii) The FRO will scrutinize the vouchers and wil enface the vouchers with pass orders. During scrutiny, the FRO will ensure that the vouchers are in proper order, that the works are executed as per the sanctioned Estimate and at the approved rates and that the procedure prescribed for drawal of funds is followed. Then he prepares section-wise list of vouchers in chronological order and sends 1 copy of cash book extract with vouchers, statements prepared and AR Advances with each VSS (as per ledger maintained), payments made and balances to the DFO through Sub-DFO, duly retaining with him one copy of the cash book extract. ix) The DFO will verify in all aspects and incorporates in his Divisional Accounts and render monthly accounts along with Cash Book extracts, vourchers, statements, etc. to the PAO for incorporation PAO’s books. x) The cash book maintained by the VSS is treated as an adjunct of M Book and produced to audit and other inspecting officer. 5.4.11: CERTAIN OTHER IMPORTANT POINTS RELATING TO ‘FOOD FOR WORK’ PROGRAMME WORKS: Same as under 4.11 applicable to Engg. Departments. 5.4.12: Post Check of Work Bills at 40% & 80% stages by the Internal Test Check (ITC) section of JDWA: Same as under 4.12 applicable to Engg. Departments. 5.4.13: Check of Mobilisation Advance Bill: Same as under 4.13 applicable to Engg. Departments.
Book – I : WORKS 117 5. Works in Forest Department 5.4.14: Check of Price Adjustment Bill: Same as under 4.14 applicable to Engg. Departments. 5.4.15: Other Miscellaneous Bills: 5.4.15.1: Other Miscellaneous Bills (Hand Receipts): Same as under 4.15.2 applicable to Engg. Departments. 5.4.15.2: Purchase / Supply Orders: Same as under 4.15.3 applicable to Engg. Departments. 5.4.15.3: Miscellaneous Expenditure: Same as under 4.15.4 applicable to Engg. Departments.
Book – I : WORKS 118 Annexure –I: Check Slip for Work Bills ------------------------------------------------------- WORKS: Annexure - I ---------------------------------------------------------- Check Slip for Work Bills: [This Check Slip is intended to verify certain important preliminary aspects soon after receipt of a Work Bill in PAO’s Office and before proceeding with detailed check of the bill] 1. Is the Administrative Approval (wherever required) available? 2. Is the Estimate properly sanctioned by competent authority? 3. Is the Agreement properly concluded by competent authority? 4. Is it a Part Bill or Final Bill or First & Final Bill? 5. Is the work done as per the time schedule set out in the Agreement? If not, is suitable Extension of Time granted by competent authority either with or without liquidated damages / penalties / fines, etc.? 6. Are Levels Certificates (as prescribed and where required) furnished by DyEE and EE separately? ; Are all LF Books, C.S. Booklets and Calculation Statements (wherever required) as well as all connected M. Books received? 7. Is the Pass Order properly signed by the EE? 8. Is the necessary scrutiny slip (signed by DAO and EE) attached? 9. Are the signatures of the Contractor obtained in MBs for acceptance of measurements, in Bill form, etc. obtained? 10. Is the certificate to the effect of the work having been checkmeasured by the EE and SE (as prescribed, in addition to the checkmeasurement by the DyEE) furnished? 11. Are there any Excess / New items? Are the variations approved by competent authority through necessary Revised Estimate / Workslip, etc.? Are necessary Supplemental Agreements in all such cases received? 12. Is EMD / Performance Security / ASD, etc. are received (as per Agreement) and accounted for? Are valid BGs towards these or Mobilisation Advance received (including for the extended period, etc.)? 13. Are all recoveries towards Mobilisation Advance + interest, IT, VAT, Seigniorage Charges, liquidated damages / penalties / fines, etc. proposed? 14. Is employment of Technical Agents as per Agreement certified? 15. Is necessary Quality Control Check Certificate issued by Q.C. Wing / Dept. furnished / recorded / enclosed?
Book – I : WORKS 119 Annexure –I: Check Slip for Work Bills 16. Is stamped acknowledgement obtained from the Contractor on the bill? 17. Are all prescribed certificates furnished duly signed / countersigned by the EE? 18. Are all enclosures due to bill enclosed? 19. Is Discharge Certificate signed by the Contractor in MB and Bill form (for F&F and Final Bills only)? 20. Is correct Bill form used? 21. Is sufficient LOC / Deposit available under the head concerned? 22. Are all necessary original invoices received (where necessary for drawal of Mobilisation Advance)? 23. Are the Muster Rolls along with all necessary documents received (in the case of ‘Food For Work’ Bills only)? 24. Is the Estimate, Agreement (including Supplemental Agreement, if any) and 40% / 80% / direct Final Bills (as prescribed) have been sent / due to be sent to ITC section for check and are the remarks of JDWA attended by the Dept.? 25. Any other points considered as important.
Book – I: WORKS 120 Annexure –II: Model of Note on Work Bills WORKS: Annexure - II ########################################################## Office of the PAO/APAO, …………….. ############################################################################## MODEL of NOTE on WORK BILLS (to be put up to PAO /APAO): _____________________________________________________________________________________________ Basic Details of Bill: 1. Name of Work : 2. Estimate Amount : Rs. -------------------------------- ----------------------------- Revised Estimate / Workslip Amount : Rs. 3. Technical Sanction No. & date : ------------------------------------------------- Revised Technical Sanction No. & date:: 4. a) Agreement No., date & Value : _________ / Dn /SE ; date: ; Rs.: b) Suppl. Agt. Nos., date & Value : _________ / Dn /SE ; date ; Rs. _________ / Dn /SE ; date ; Rs. _________ / Dn /SE ; date ; Rs. 5. Name of Contractor : 6. Serial No. of Bill : 7. Divisional Bill No. & date : 8. Name of Division : 9. PAO Bill No. & date (with Token No.&dt): 10. Section No & Auditor in PAO’s Office : 11. MB Nos. : 12. LF Book Nos (+ CS &Calculation sheets) : 13. Head of Account (in full) : 14. Any Other Information : _____________________________________________________________________________________________ (Please see that the following points are covered in the Note put up to the PAO / APAO) _____________________________________________________________________________________________ Sir, Sub: Work Bill – Observations / Note put up to PAO / APAO – Reg. **** The above bill is checked and the following observations are brought to the kind notice of the PAO / APAO, ……………. for kind perusal and orders please:
Book – I: WORKS 121 Annexure –II: Model of Note on Work Bills 1.: ESTIMATE: : (A) Has the Estimate been received and checked ? Is the Estimate sanctioned in order (See Study Material 1.1.1 to 1.6.7 / 5.1) ? : Are any remarks (of PAO / JDWA) outstanding? : If yes, what is the status ? : (B) Are there any excess quantities / New Items / other deviations ? Give details thereof (in brief): Excess: Item Agt. Qty. Executed qty. Excess Excess amount Rs. New: Othera: (C) Are the above deviations approved in the Revised Estimate / Workslip by Competent authority ? : If so, give details of the same : Is the RE / WS in order (See Study Material : 1.7.1 to 1.7.7 / 5.1.7) ? Is it reviewed by PAO / APAO & JDWA ? : If so, what is the status ? : 2.: AGREEMENT: : (A) Has the Agreement been received and reviewed ? Is the Agreement in order (See Study Material 2. / 5.2) ? : Are any remarks outstanding (of PAO/ JDWA) ? : If yes, what is the status ? : (B) Are the excess / new items (as in 1 (A) above) : covered by Suppl. Agreement ? If so, give details of the same : Is the Suppl Agreement in order ? :
Book – I: WORKS 122 Annexure –II: Model of Note on Work Bills Is it reviewed by PAO/ APAO & JDWA ? : If so, what is the status ? : (C) Is the work insured and copy of policy received? : Where EOT is granted, is necessary coverage of Insurance obtained for the extended period ? : Is Insurance obtained for Suppl. Agts. ? : (D) In the case of purchase of materials, are the Purchase Orders properly placed (See Study Material 2.8 / 5.2.8) ? : 3. EXECUTION: Is the work done properly recorded by the competent : authority ? Is it as per the procedure (See Study Material 3. / 5.3) ? : 4. BILL: (See Study Material 4. / 5.4): : 4.1:Recording: : Are Measurements recorded properly ? : Are measurements checked & corrected and arithmetical accuracy ensured ? Is computation of quantities checked & corrected ? 4.2: Billing: : Is Billing done correctly ? : : Are the rates checked with Agreement Rates ? Is the computation of amounts checked ? 4.3: Recoveries: : Are all recoveries covered, in general ? 4.3.1: Theoretical Requirement of Materials: : -------------------------------------------------------- Is theoretical requirement of materials is furnished?
Book – I: WORKS 123 Annexure –II: Model of Note on Work Bills (where required) Are Recoveries due as noted below made ? : Kind of Recovery Total to be Amount Amount now 4.3.2: Seigniorage Charges recovered already to be upto date recovered upto previous Bill recovered in Rs. this Bill Rs. Rs. 4.3.3: Value Added Tax (VAT) 4.3.4: Liquidated Damages/ Penalties 4.3.5: Hire Charges 4.3.6: (a) Mobilisation Advance (b) Machinery Advance (c) Interest on above : (a) : (b) 4.3.7: (a) Are Q.C. Certificates/ Reports furnished ? (b) Recovery, if any, proposed by Q.C.? 4.3.8: (a) National Academy of Constructions (b) CM’s Relief Fund 4.3.9: Income Tax: 4.3.10: Any Other Recoveries 4.4: Checkmeasurement: (See Study Material 4.4 / 5.4.4): : Are all items checkmeasured by DyEE ? In Forest Dept., are all items recorded by FBO
Book – I: WORKS 124 Annexure –II: Model of Note on Work Bills checkmeasured by FSO (100%) ? : In Forest Dept., are all items recorded by FSO : checkmeasured by FRO (100%) ? In Forest Dept., has the FRO Test Checked 25% : (on works not checkmeasured by him) ? Is the work (costing Rs. 5 lakhs & above) : checkmeasured by EEand covered 30% and certified accordingly ? In Forest Dept., is the work (costing Rs. 5 lakhs & above) checkmeasured by DFO and covered 30% and certified accordingly ? : In Forest Dept., has the DFO Test Checked 10% of work costing Rs. 1 lakh & above ? : Is the work (costing Rs. 50 lakhs & above) checkmeasured by SE at 1/3rd, 2/3rd, & final stage covering 30% each time and certified accordingly ? : In Forest Dept., has the CF checkmeasured the work (costing Rs. 10 lakhs & above once during execution and next before payment of Final Bill covering 30% each time ?: In Forest Dept., has the CF Test Checked the work : costing Rs. 2 lakhs & above? 4.5: Extension of Time: (See Study Material 4.5 / 5.4.5) : Date of Agreement Scheduled date of completion as per Agt. : Stage of work as on date of Billing : Is there any delay ? : If so, is necessary Extension of Time granted by Competent authority ? : Is the Extension of Time granted in order with reference to the Milestones, Agt. conditions, Codal rules, etc. ? : Are any liquidated damages / penalties imposed ?: If so, what is the status of their recovery ?: 4.6: Security Deposits: (See Study Material 4.6 / 5.4.6) Is the necessary EMD / Performance Security / Additional Security as stated in the Agt. received in PAO’s Office and
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