MMG Master Exp Nps Pension June 17

DRAFT INSPECTION REPORT ON THE OFFICEOF THE
FA&CAO/KG/DLI/N.RAILWAY CONDUCTED DURING THE MONTH JUNE-2017.
1. NON MAINTENANCE OF DEPOSIT WORKS REGISTERS (PARA 1481 E)

As per para 1848-E, a separate register or separate folio should be maintained for each
deposit work. The position in this register should be totaled up and reconciled with Genl. Books
monthly to watch that no work is being executed without proper deposit of amount by the party
or no excess expenditure has been booked compared to the deposited amount. In absence of
booking of expenditure, it could not be ascertained whether expenditure has exceeded the
deposited amount or not. Matter must be taken up with the Executives and concerned parties
should be asked to deposit the excess amount booked immediately.
It has been observed that Deposit works register has not being maintained in this unit
only computerized statement available. On review of this statement it was observed that in
following cases no booking shown in deposit works. Detail as under:-
Name of deposit Amount Expenditure Remarks

work Deposit upto Sept-14
SSB Coaching Nil -180500/- Amount
Term. in Metre not
Guage Area deposit
by party
ROB at ROK Dli- 36520040 -- No
Bti Sec booking
shown
ROB at Dli-Rok at 13785630 -- -do-
L-Xing 87A
ROB Dli-Rok at 30689198 -- -do-
KM 60/2
RUB at Apsara 38378637 -- -do-
Border Rd
RUB L-xing No 50000000 - -do-
126-B
NHAI 24 BE 4353782 -- -do-
Sitapur KM 262
Const of 4 lane Nil -45456/- Amount
ROB Narela- not
Bawana Sec deposit
by party
No proper posting and monthly and annually reconciliation have been done so far.
This may be reviewed and proper maintenance of deposit register may be ensured.
FA&CAO/KG/DLI/N.RAILWAY may look into the matter. Instructions may be issued
to ensure proper maintenance of Deposit Work register as per codal provisions.
1.REVIEW OF DEPOSIT WORKS REGISTERS (PARA 1481 E)
deposit work. The position in this register should be totalled up and reconciled with Genl. Books
The register was reviewed and it was observed that this register was posted upto Mar-09
with the balance of Rs. 87531465/- but no to end balance of month as well as year was
available in the register .All the deposit works, are appearing against which no booking of
expenditure has been done for the last 15 years. Reasons for non- booking of expenditure could
not be explained.
On review of the Deposit works register the following deficiencies were noticed:-
(1) Though the register is being maintained but no posting was noticed from 2009.
(2) Complete details like deposited amount, progressive total, estimate no. etc.
are not mentioned and not
(3) The deposited work of the year 1990-91 on ward was shown ,no details was
available regarding the status of work but the amount was lying in the register.
SR.DFM/ MB/NR may look into the matter. Instructions may be issued to ensure prompt
review of each work as well as to examine reasons for non-booking of expenditure and also
to draw completion reports as per codal provisions for completed works.
2. REVIEW OF DEPOSIT WORKS REGISTERS (PARA 1848 E)
deposit work. The position in this register should be totaled up and reconciled with General
Books monthly to watch that no work is being executed without proper deposit of amount by the
party or no excess expenditure has been booked compared to the deposited amount. In absence
of booking of expenditure, it could not be ascertained whether expenditure has exceeded the
On review of the Deposit works register, it is observed that the following out standing
position against the firm as under:-
Year Estimated Cost Amount Realized Amount due
2012-13 62178104 52483375 9694729
2013-14 34011063 11540419 22470644
2014-15 33170150 -- 33170150
TOTAL 65335523
DY CAO/W/LLH/E.RAILWAY may look into the matter and ensure early realization of dues
amount from concern firms
2. REVIEW OF DEPOSIT WORKS REGISTERS (PARA 1481 E)
deposit work. The position in this register should be totaled up and reconciled with Genl. Books
It has been observed that 69 Deposit works with total balance amount Rs 2070676478/-
figure in 000 shown in this register reconciled up to 30.09.2016 Half Yearly review. On review it
was observed that in following cases nos. of deposit works involving a huge amount is lying idle
without any transactions more than 20 years. Some examples are as under:-
Name of deposit Estimate No. Amount Remarks
work balance as on
28.02.2017
PVT Siding to Estimate No. 1030/W/89. Nil No
serve Thermal Value of estimate booking
Power stn at Kola Rs.15159713/- deposited so far
Ghat during 1994-95
Const of alternative Estimate No. 918/W/86. 28296397/- up -do-
alignment between Value of estimate Rs to 1997-98
Chandil- Suisa 39584925/- deposited
during 1993-94.
ROB in lieu of Estimate No. 1251/W/02 Nil -do-
level crossing at Value of estimate
419/13-23 Ranchi- Rs.62836119/- deposited
Hatia during 2003-04
ROB in lieu of Estimate No. 1250/W/02 Nil -do-
level crossing at Value of estimate
213/21-33 Rs.33792920/- deposited
Ghatshila-Galudh during 2003-04
On review of Deposit works (EBR) statement it is seen that Deposit works amount lying
since 1994-95. Year wise break-up is given below:-
Year No of item Amount (Figure in

000`s
1994-95 02 43790830
1995-96 01 7135799
1996-97 00 00
1997-98 00 00
2000-01 01 59451
2001-02 04 1856128
2003-04 21 86237692
2004-05 05 11428011
2005-06 02 13613222
2006-07 04 30881919
2007-08 02 12393854
2008-09 01 37111946
2009-10 02 25223
2010-11 02 00
2011-12 03 14801162
2012-13 01 34179731
2014-15 01 38713097
2015-16 06 1704184319
2016-17 00 00
TOTAL 58 2036412384
On review of Deposit Survey statement it is seen that Deposit Survey amount lying since
1996-97. Year wise break-up is given below:-
Year No of item Amount (Figure in
000`s
1996-97 01 1557000
1997-98 05 1666577
1998-99 02 214090
1999-00 01 684775
2000-01 01 5540
2006-07 01 2136112
TOTAL 11 6264094
This may be reviewed and proper maintenance of deposit register may be ensured.
FA &CAO/CON/SER/GRC may look into the matter. Instructions may be issued to
ensure proper maintenance of Deposit Work register as per codal provisions.
2. DEPOSIT MISC (X).

The balance under each of the Suspense Heads should be "proved" every month as far as
possible, i. e., the balance in the general books subsidiary accounts where the figures appear, and
it should be seen that the total is supported by details, and that the items are current and efficient.
The reconciliation of balances with G.B up to June/14 is Rs 3551175/- under the Suspense heads
at the end of each financial year must be complete in all respects. Year wise details given below
but No of items detail are not available;-
Year Items Amount
2011-12 06 34301831
2012-13 06 5932258
2013-14 - -
2014-15 up-to JuLY-14 08 22785805
TOTAL -- 63019894
A list of items,(except court cases) which are more than Three years old, should be prepared
and sent to Executives for their remarks. If no justification is received for their retention from
the Executives, the same may be credited to Misc. receipt as per Para 321 AI, after taking
approval of the competent authority
FA&CAO/KG/DLI/N.RAILWAY may look into this and ensure the correct position.
3. DEPOSIT MISC X
The statement of half yearly was maintained and completed up to March-14 with the
balance of Rs. 5386377524/-.
The year wise break up is as under as per Half Yearly Suspense balances as on 31.03.14:-
Year Items Amount
2001-02 17 366125
2002-03 11 261746
2003-04 01 4445
2004-05 21 2451004
2005-06 08 271500
2006-07 42 637761
2007-08 18 464407
2008-09 31 812747
2009-10 31 1290976
2010-11 49 724551904
2011-12 718 281168859
2012-13 1763 268371796
TOTAL 2710 1280653270
DEP-Work 126 4105724254
TOTAL 2836 5386377524
The item of 2001-02 is lying in the register since last 15 year but no efforts are being
made to clear such old and small amount item.
FA&CAO/KG/DLI/N.RAILWAY may ensure review the position of suspense head
7. DEPOSIT X .
This credit suspense Register is not being reconciled with General Book since Sept-05
. The Railway board inspection was conducted in the year 2006 at that time the balance was
shown Rs. 68878532/- and after that again the Railway Board inspection is conducted in the
Aug-11 but the position is not changed. During the review of Deposit X register and statement
prepared by section the following observation were made:-
(a) No page wise totals are available.

(b) Reconciliation is not being done since 2005.
(c) No Summary is being prepared.
(d) Year wise break-up is also not available.
(e) Last posting in the ledger was shown upto June-08 but in the MPR it was shown upto
June-11.
(f) In the register the figure are taken from the Books directly.
The year wise break-up of Deposit X as per Half yearly suspense review period ending
31.03.11 is given below:- (One year old items)
Year Amount (Rs.)
2001-02 2815110
02-03 1236005
03-04 19014075
04-05 39030101
05-06 425350
06-07 1001215
07-08 1090107
08-09 43608969
09-10 40526723
10-11 38018270
Total 186765925
There are a lot of items are prior to 2001 shown in the register but it is not reflected in the half yearly
statement. A few example of old items are given below:
DESCRIPTION AMOUNT YEAR
M/S Vikee Trader 14290 Aug-2000

M/S Gandhi Enter. 1944 Sept-2000
M/S Saftak Eng. 6520 Oct-2000
M/S Ragul Agrwal 14250 Feb-2001
A list of items,(except court cases) which are more than three years old, should be prepared and sent to
Executives for their remarks. If no justification is received for their retention from the Executives, the same may be
credited to Misc. receipt as per Para 321 AI, after taking approval of the competent authority.
SR.DFM/ MB/NR may look into this.

14. DEPOSIT MISC X
The suspense register was maintained and balance was up to Sept-2016 with the 5266 items of
Rs.1509464191/-.
The year-wise break-up taken from Half Yearly suspense review as 30.09.2016 are given below:-
Year Items Total (Rs.)

1989-90 253 25275
1990-91 308 62391
1991-92 354 564867
1992-93 143 289871
1993-94 217 50387
1994-95 300 2500823
1995-96 43 2505728
1996-97 37 4060934
1997-98 35 766101
1998-99 14 346105
1999-00 40 1017693
2000-01 104 11031552
2001-02 26 1030399
2002-03 65 37951857
2003-04 96 7924454
2004-05 139 3361561
2005-06 132 6942705
2006-07 157 22317705
2007-08 174 56292326
2008-09 250 81102501
2009-10 541 87680776
2010-11 420 59288722
2011-12 397 96036234
2012-13 441 86258243
2013-14 546 213548117
2014-15 483 208756855
2015-16 403 235536647
2016-17 423 283206153
Total 5266 1509464191
FA &CAO/CON/SER/GRC may review the and regularize the above items at the earliest.
06. DEPOSIT X.
The balance under each of the Suspense Heads should be "proved" every month as far as possible,
i. e., the balance in the general books subsidiary accounts where the figures appear, and it should be seen that the
total is supported by details, and that the items are current and efficient. The reconciliation of balances with G.B
should be done every month but there is no any reconcilation being made since long under the Suspense heads at
the end of each financial year must be complete in all respects. Figure available as per MPR of April-2107 No of
Items 756 with Balance Amounting Rs 407818108/-.Year wise break-up not available half yearly statement also
not available in the section.
A list of items,(except court cases) which are more than three years old, should be prepared and sent to
Executives for their remarks. If no justification is received for their retention from the Executives, the same may be
credited to Misc. receipt as per Para 321 AI, after taking approval of the competent authority.
SR.DFM/ MB/NR may look into this.
3. REVIEW OF MAR (X) REGISTER

On review of MAR X Register, it was seen that an amount of Rs.199789199/- was kept
in MAR X register as on 30.09.2016.
The year- wise break-up is given below:-
(Figures in 000 of Rs.)

YEAR ITEM AMOUNT
2008-09 12 56080106
2009-10 10 24039329
2010-11 12 39141276
2011-12 02 13327125
2012-13 06 7761340
2013-14 05 2144356
2014-15 09 127177808
2015-16 03 3877808
2016-17 up to 04 40705240
Sept-2016
Total 63 199789199
SR DFM/KGP/SE RAILWAY may take effective steps for early clearance of

old items.
13.DEPOSIT X(SD/EMD)
This suspense register was maintained for Security deposits & Earnest money. The
balance was reconciled with General books upto Mar.-11 with the balance of Rs. 55663194/-.
Year-wise break-up of is given below:-
Dep.X (SD)
Year Amount in Rs.
2004-05 1494362
2005-06 2792694
2006-07 3008515
2007-08 4508862
2008-09 9817553
2009-10 11766943
2010-11 22274265
Total 55663194
No reconciliation has been made since March 2011 onward the work of reconciliation is
in arrear for six months.
Action may be taken to pull up the reconciliation and clear the old outstanding amount as
per para 321 AI after observing all formalities.
Sr.DFM/AII/N.W..Rly may look into this and ensure upto date reconciliation
02. MISC. ADVANCE X (610 AI)

The balance under each of the Suspense Heads should be "proved" every month as far as
possible, i. e., the balance in the general books subsidiary accounts where the figures appear, and
it should be seen that the total is supported by details, and that the items are current and efficient.
Scrutiny revealed that this register is being maintained in this Unit and reconciled with GB
to end of March-2017 amounting Rs 26803001/- with No. of Items 89. Year wise break up are
given below:-
Year Ite Amount

m
1982-83 1 29798
1983-84 16 596418
1984-85 12 339871
1985-86 9 165746
1986-87 2 162746
1987-88 1 75531
1988-89 2 89364
1989-90 2 167303
1991-92 1 18013
1994-95 7 3072219
1995-96 7 242957
1996-97 1 11910
1997-98 1 70476
2000-01 5 1255603
2001-02 1 2592
2003-04 2 36062
2004-05 1 28333
2005-06 1 34526
2016-17 17 20403533
TOTAL 89 26803001
There may be more cases of similar nature through review should be conducted and ensure to
proper maintenance of MAX register as per codal provision.
DY FA&CAO/CONST/KOTA/WC.RAILWAY may look into this and ensure the

correct position
04. ADVANCE PAYMENT TO OFFICERS/PASSING OF ADVANCES TO

OFFICERS WITHOUT BOOKING IN MISC. ADVANCES (X) (610AI)
It was also observed that frequent Pay-Orders for advances to officers have been passed
without watching the accountal of earlier advances. As per procedure, before passing any
advance payment, the accountal of previous advance should be ensured. This procedure is not
being followed.
Few such examples are given below:-
Name of the Units Reason PO No. & Date Amount

(Rs.)
Dy CE/C/NC RRC-EXAM 853720 of 26.04.2011 7000000/-
Accounts Meeting on 545047 of 21.06.2011 1125/-
28.06.11
Accounts Photocopy 877376 of 08.05.2011 10000/-
Machine
Sh S N Ram Audit Meeting 877323 of 28.122011 4000/-
IRFC Lunch of IRFC 877516 of 04.09.2012 2610/-
Secy to FA&CAO Brief Case 877741 of 15.07.2013 3000/-
Purchase
-- Grocery Items 877552 of 08.11.2012 5125/-
Above are examples only. A review is required to know the actual position of pending
accountal of advances and necessary corrective action.
FA&CAO/KG/DLI/N.RAILWAY may like to review the matter & also ensure that
accountals are received within a month.
05. REVIEW OF COMPLETION REPORTS (1708E)
The extant of outstanding completion report should have been determined on the basis of review
of Work register; it appears that no such review is being carried out in Accounts Office.
Apart from above, the work on which no expenditure is booked for more than 3 months should
also be taken up with the concerned Executives for submission of completion reports in terms of
Para 1708 E. Some examples are given below;-
Year Name of the Unit No of Cases
2002 Dy CE/C UMB 13
2003 & 2005 DY CE/C/JUC 7
- DY CE/C/CSB-1 1
2001 DY CE/C/CDG-1 2
1997-98 DY CE/C/MB 7
2010 DY CE/C CSBII 6
1989 & 1992 DY CE/C/TKJ 13
2006 DY CE/C/SSB 6
2009-10 DY CSTE/SW/NDLS 5
2009-10 DY CSTE/LDH 1
2008 DY CEE/JUC 3
1993 DY CEE/NDLS 5
-- DY CEE/CSB 1
TOTAL 70
Even for unfinished work on which expenditure has been incurred, but work has been stopped
and if there is no reasonable prospect of completion of work in the near future, the same
should also be included for completion.
In this regard the following observations were made:-
A review of work register should be conducted on the above lines ascertain the position
of dues and executive office should be asked to furnish all the completion reports for vetting.
All the Executives should be asked to furnish an up- to- date position of completion reports. A
review of work register should be conducted on the above lines as certain the position of dues
and executive office should be asked to furnish all the completion reports for vetting.
FA&CAO/KG/DLI/N.RAILWAY may like to review the matter and ensure proper system.
3. REVIEW OF COMPLETION REPORTS
The work on which no expenditure is booked for more than 3 months should also be
taken up with the concerned Executives for submission of completion reports in terms of para
1708 E.
Even for unfinished work on which expenditure has been incurred, but work has been
stopped and if there is no reasonable prospect of completion of work in the near future, the
same should also be included for completion.
All the Executives should be asked to furnish an up- to- date position of completion
reports. As per MPR for the month of Jul-11 three are 34 completion reports outstanding. but
how the figure is ascertained could not understood.
The extant of outstanding completion report should have been determined on the basis of
review of Work register, but there is no work register is maintained.
SR.DFM/ MB/NR may like to review the matter and ensure the maintenance of Work
register as per codal provision .
08. REVIEW OF COMPLETION REPORTS (1708E)

The extant of outstanding completion report should have been determined on the basis of review
of Work register; it appears that no such review is being carried out in Accounts Office.
Apart from above, the work on which no expenditure is booked for more than 3 months should
also be taken up with the concerned Executives for submission of completion reports in terms of
Para 1708 E. Some examples are given below;-
Year Name of the work Estimated cost Expenditure
2011-12 CWM/ENGG/FWP/3/11-12/LLH 2157785.24 2203775
date 19.01.2012
2012-13 W/LLH/CONTRACT/P/1115/OT 351730 351657
date 11.10.2012
2011-12 W/LLH/CONTRACT/P/1071/QT/48 73358 78578
date 05.02.2012
2011-12 CWM/ENGG/FWP/1/11-12/LLH 7783083.77 7663269
date 06.01.2012
2011-12 W/LLH/CONTRACT/P/1024/OT 527734 406610
date 11.11.2011
Even for unfinished work on which expenditure has been incurred, but work has been stopped
and if there is no reasonable prospect of completion of work in the near future, the same
should also be included for completion.
In this regard the following observations were made:-
A review of work register should be conducted on the above lines ascertain the position
of dues and executive office should be asked to furnish all the completion reports for vetting.
All the Executives should be asked to furnish an up- to- date position of completion reports. A
review of work register should be conducted on the above lines as certain the position of dues
and executive office should be asked to furnish all the completion reports for vetting.
DY CAO/W/LLH/E.RAILWAY may like to review the matter and ensure proper system.
Vide Railway Boards letter No. 98/W/Gen. /30/Pt. dated 30.4.09, completion reports
should be finalized as per para 1708-E . It is observed that there are 353 completion reports
outstanding since 1978-79 as per information furnished, there were 353completion reports
outstanding to be draw by the executives and vetting by associate finance. No year wise breakup
up was available in this office. The Dep`t wise details are as under:-
Civil - 122
Electrical - 124
Signal - 107
Total - 353
The extant of outstanding completion report should have been determined on the basis of
review of work register; it appears that no such review has been carried out in Accounts Office
after Jan2017. The office appears to be dependant upon position furnished by executive office.
Few examples of old items are given below:-
Name of work Estt.No. Completion

Report due from
GRC- Repl. Of 7 storied 687/W/78 1978-79
office Building
Hatia- Prov. Of AC 871/W/84, 1984-85
Complex 941/W/86
GRC Ty V 28 Units 7 812/W/83 1983-84
Storied
24 Units type-I Qtrs at 1146/W/94 1994-95
ADA and Ty II 12
Hatia-FOB from Stn to 1152/W/94 1994-95
CF office
The above given are few examples only.
Apart from above, the work on which no expenditure is booked for more than 3 months
should also be taken up with the concerned Executives for submission of completion reports in
terms of para 1708 E. Even for unfinished work on which expenditure has been incurred, but
work has been stopped and if there is no reasonable prospect of completion of work in the
near future, the same should also be included for completion. All the Executives should be
asked to furnish an up- to- date position of completion reports.
A review of work register should be conducted to ascertain the position of dues and
executive office should be asked to furnish complete report for vetting.
FA &CAO/CON/SER/GRC may like to review the matter.

The extent of outstanding completion report should have been determined on the basis of review of work
register. It appears that no such review is being carried out in Accounts Office. The office appears to depend up on
position furnished by executive office and engineering department has given the information that 04 completion
reports are pending, for 2004-05 after that no CR has been drawn and no any position shown in the MPR but in the
statement is kept in the file and no more information regarding others department are available in the section.
Scrutiny of Work Register reveals that there are so many works since been shown as completed
but no CR has been drawn and sent to account office for vetting. It is duty of S.O works to review the
Work register and ensure the timely submitting of CR by the Executives to the accounts but there are no
systems to watch how many completion reports are pending and what are the status of the work.
As per information furnished, there were 04 completion reports outstanding as per information
of section.
Detail given below:-
Agreement No Original date of Actual Date of
Completion Completion
215/S/KGP/04-05 22.11.2004 31.07.2005
174/WEST/KGP/04-05 30.12.2005 10.01.2006
24/WEST/KGP/04-05 17.092004 28.04.2009
63/HQ/KGP/04-05 31.03.2005 31.12.2006
Apart from above, the Work on which no expenditure is booked for more than 6 months should
also be taken up with the concerned Executives for submission of completion reports in terms of para
1708 E. Even for unfinished work on which expenditure has been incurred, but work has been stopped
and if there is no reasonable prospect of completion of Work in the near future, the same should
also be included for completion. All the Executives should be asked to furnish an up- to- date position
of completion reports.
A review of Work register should be conducted to ascertain and position of dues and Executive
office should be asked to furnish complete report for vetting.
SR DFM/KGP/SE RAILWAY. may like to review the matter
06. UNCOMPLIED WITH PURCHASE ORDERS (NON STOCK) (2806 S)
While reviewing the Purchase order (Non stock), it was noticed that no action has been
taken on following purchase orders in which the date of delivery has been expired. Neither
cancellation advice has been received nor does the material appear to have been received from
the suppliers.
Few examples are given below:-
Name of party PO No. Date of Amount

validity (In Rs.)
M/s Jain Agencies KG/Con/94125232500481 of 30.11.2012 9849/-
19.10.2012
M/s -do- KG/Con/94115014500212 of 10.07.2011 9428/-
01.06.2011
M/s Shree Computors KG/Con/94125171500459 of 25.11.2012 13994/-
& Graphics 16.10.2012
-do KG/Con/94111037500152 of 31.03.2011 16726/-
21.02.2011
-do- KG/Con/94135252062 of 10.03.2014 11582/-
11.02.2014
-do- KG/Con/94115140500487 of 05.01.2012 20475/-
13.01.02011
-do- KG/Con/94115197500020 of 21.02.2012 4899/-
20.01.2012
M/s Gera Enterprises KG/Con/941252201500536 of 30.12.2012 4700/-
& Const Co. 26.11.2012
M/s National Busines KG/Con/94111040500133 of 31.03.2011 3120/-
Service 21.02.2011
M/s Nice Furniture KG/Con/94103180500050 of 15.03.2011 4950/-
07.02.2011
-do- KG/Con/94103156500028 of 25.02.2011 4999/-
20.01.2011
M/s Hazoor Sahib KG/Con/94111028500175 15.04.2011 10678/-
Computors of15.03.2011
M/s Delta Busenes KG/Con/94135250500066 of 05.03.2014 6999/-
System 11.02.2014
As per extant rules, Accounts officer should periodically review the purchase orders
to ascertain that Purchase orders are in continuity.
All such cases may be reviewed and a list of uncompilied with purchase orders be
prepared and sent to the concerned office for taking necessary action against the defaulters
or to issue cancellation orders.
FA&CAO/KG/DLI/N.RAILWAY may ensure corrective action.
1.UNCOMPLIED WITH PURCHASE ORDERS (Para 2806)

On review of Purchase Orders ( Non Stock items) it was seen that no action has been
taken on following purchase orders in which date of delivery has expired but neither
cancellation advice has been received nor the material appears to have been received from the
suppliers, as there is no indication to this effect. A few examples are given below:-
Sl. Firm/ Party Purchase order no.& Amount Date of
No. date (Rs.) delivery
1 M/S Vasuja Wood S/321/1/2010/1/55/307/ 14900 8.10.10
Work DT. 9.09.10
2 M/S Sai Baba S/321/1/2010/9/33/334/ 3200 22.10.10
Furniture DT23.09.10
3 M/S Rajasthan S/321/1/2010/9/23/349/ 10260 15.10.10
general store DT. 22.09.10
4. M/S Rajasthan S/321/1/2010/9/23/350/ 5640 15.10.10
5 M/S Rajasthan S/321/1/2010/9/23/351/ 10800 15.10.10
6 M/S Rajasthan S/321/1/2010/9/23/352/ 10200 15.10.10
7 M/S Rajasthan S/321/1/2010/9/23/353/ 5640 15.10.10
The above are examples only. 16

The review of Purchase order file reveals that:-
1. Although POs are being maintained serially, but no action has been taken up for the
missing POs . As per extant rules, Accounts Officer should periodically review the
purchase orders to ascertain that purchase orders are in continuity.
2. The following POs are not found in the PO folder:-
Purchase order no.&
date
S/321/1/2010/1/295
S/321/1/2010/320
S/321/1/2010/321
50/9/1/5371/1/72404 TO
72407
3. The payment is being made on the photocopy of the PO instead of original marked
accounts copy of POs .
4. All the details in the POs are being made manually instead of printed.
5. No register is being maintained for passing of PO, passing enfacement is recorded on
the over leaf of POs ,
All such cases may be reviewed and a list of uncomplied with purchase orders prepared
and sent to the concerned office for necessary action. Discontinuity of POs may also be looked
into.
Sr.DFM/AII/N.W..Rly. may ensure corrective action.
10. UN-COMPLIED WITH PURCHASE ORDERS

On review of Purchase Orders, it is seen that no action has been taken on following
purchase orders in which date of delivery has expired but neither cancellation advice has been
received nor the material appears to have been received from the suppliers, as there is no
indication to this effect. Few examples are given below:-
Firm/ Party Purchase order no.& date Amount Date of Validity

Super Tech 97109308/55401/ dt. 7.01.11 17280 22.01.11
M.M. Enter. 97109470/55403/ dt. 7.01.11 13650 22.01.11
India Elec. Work 97109173/7 dt. 7.01.11 38500 22.01.11
Deepak motor 97109131/55410/ dt. 7.01.11 18900 11.02.11

Ratro Reflector 97109446/554119/ dt. 7.01.11 16128 28.01.11
Super Tech 97109308/55209/ dt. 7.01.11 9740 21.09.10
Super Tech 97109991/55210/ dt. 7.01.11 4870 21.09.10
As per extant rules, Accounts Officer should periodically review the purchase orders to
ascertain that purchase orders are in continuity.
It is observed that Purchase order are not maintained in serially .
All such cases may be reviewed and a list of uncomplied with purchase orders prepared
and sent to the concerned office for necessary action. Discontinuity of POs may also be looked
into.
SR.DFM/ MB/NR may ensure corrective action.
07. OUTSTANDING STOCK-SHEETS
As on 31.8.2014, 11 Stock Sheets are outstanding.
The unit wise break up of outstanding Stock Sheets are as under:-
Unit Stock Sheets

Dy CE/C/SE Rd 02
Dy CE/c/CSB-I 01
DY CE/C/TKJ 02
DY 02
CSTE/W/LDH
DY CSTE/C/TKJ 03
Secy to CAO/C 01
DY CE/1/LKO 01
DY CSTE/P/SW 01
Dy CE/C-1/CDG 01
DyCE/C/JUC 01
Year wise detail of outstanding stock sheet are as under:-
Year No of Stock Approximate Remarks

Sheet Value
04/1982 02 116497/- Shortage of
stock
09/2013 15000/- Theft case
03/2005 01 297706/- Theft case

09/2006 03 1160204/-
02/2011
01/2008
10/2008 02 60000/- Theft case
12/2013 179323/- Burnt case
06/2009 01 1000000/- Theft case
07/2011 01 740000/- Theft case
09/2012 01 215098/- Shortage
12/2012 01 900000/- Shortage due
to burning of
sleepers
06/2014 01 1440/- Shortage
07/2014 01 105455 -do-
03/2013 01 3127521 -do-
Total 15 7918244/-
Since a number of cases are very old, special attention is required for early
finalization of these outstanding stock sheets. In this regard attention is also drawn to
Boards letter no. 96/AC-II/46/1 dt. 15-1-98 which lays down those stock sheets should be
cleared within six months.
FA&CAO/KG/DLI/N.RAILWAY may ensure expeditious clearance.
As on 27.02.2017, 05 Stock Sheets & 09 Accounts Notes are outstanding on construction

department S E Railway as detailed below:-
Description Stock Accounts

sheets notes
Over 01 year 01 09
old
Over 3 04 00
month old
Less than 3 00 00
month old
Total 05 09
The year wise break up of Accounts Notes (over 01 year old) was not available.
Since a number of cases of accounts note are very old, special attention is required
for early finalisation of these reports. In this regard attention is also drawn to Boards letter
no. 96/AC-II/46/1 dt. 15-1-98 which lays down that stock sheets should be cleared within
six months.
FA &CAO/CON/SER/GRC may ensure expeditious clearance.

On review of outstanding stock sheet statement, it was seen that 10 stock sheet were
outstanding to the end of 31.12.2016.
The year wise break up of outstanding Stock Sheets is as under:-
Year of Stock- Engg S&T Elect Total
Sheet
1992-93 01 - - 01
2015-16 02 00 01 04
2016-17 05 01 - 06
Total 08 01 01 10
Since an number of case are very old pertain to 1992-93, special attention is
required for early finalization of these reports. In this regard attention is also drawn to
Boards letter no. 96/AC-II/46/1 dt. 15-1-98 which lays down that stock sheet should be cleared
within six months.
SR AFA/CON/BKN/NW RAILWAY Y may ensure expeditious clearance.
20. REVIEW OF OUT STANDING STOCK SHEET
On review it is seen that there are 65 stock sheets & 52 Accounts notes are outstanding
as on 30.11.2016.The year wise break up are not available in this office while department wise
detail of accounts notes are as under:-
Dept. No. of Excess Shortage O/S. Stock

cases Sheets
Engineering 28 5840972 20142809 25
Electrical 05 00 63271 06
Mechanical 01 00 00 03
Signal & Tele 01 0 315 05
Coml. & Optg. 15 237775 1707098 21
Medical - 00 00 01
School 02 0 6984 00
Security - - - 04
Total 52 6078747 21920477 65
As above it is seen that there are number of cases of stock sheets & accounts notes are outstanding. As per
Para 2742-S, all items should be finally cleared within six months in appropriate cases. No concrete step has been
taken for clearance of this account.
SR DFM/KGP/SE RAILWAY. may ensure expeditious clearance and recovery where

ever involved.
10. REVIEW OF MANDAYS
On reviewing the man days file it is seen that there are 0 SV and ISA working in Const.
HQ. Office. The position of arrear is as under:-
Year Man Days Man Days Arrear
Allotted Worked out
2014-15 658 586 72
2015-16 658 348 230
2016-17 up 491 241 250
to Feb-17
From above it is seen that arrear in man days during last three year is very high.
FA &CAO/CON/SER/GRC may ensure full utilization of man days.
08. REVIEW OF CONTRACTORS' LEDGERS/INCOMPLETE WORKS (1483 EI)

Accounts relating to contractors should be kept as personal accounts in Contractors' ledger (form
E-1483 shown below) and a separate folio should be opened in the Contractors' Ledger for each
contractor. The accounts of each contractor should exhibit all transactions with him, whether
relating to one or several works or to materials purchased from him or supplied to him. The
Contractors' Ledger should show the number and amount of each passed bill and certificate,
briefly naming the work and the number and amount of the cheque. The amount of advance
granted to a contractor as well as the value of material made over to the contractor against items
for which he is paid the labor and material rates should be debited to his account and a receipt for
the value there of taken from him in respect of the debits.
On review of some contractors ledgers, it is seen that despite issue of frequent extensions of
works after the date of completion the work are still incomplete.
A few examples are given below:-
Name of the Agreement no., date & value Total payments Date of
contractor (Rs.) made up to Date Completion
M/s Gangotri 433-CWSS/ANVR/ Dated 21427420/- of 29.08.2012
Enterprises 11.07.2012 03.07.2013
Limited
M/S SLS 450/C/RUB/Mansaorver/SE Rd 14080977.09 of 13.09.2013
Construction Dated 30.05.2013 09.06.2014
M/s 455/C/ANVR/3rd 4th line Dated 1402139.90 of 28.07.2013
Designers 26.07.2013 25.04.2014
Construction
M/s Sikka 257/Dy CEE/C/NDLS/2012-13 23783831.05 of 15.11.2013
Engineering Dated 28.12.2012 01.09.2014
Co.
M/s Ranun 17/Elect/C-T/Juc/21 of 19381979 of 04.01.2013
Enterprises 15.03.2013 05.09.2014
Pvt Ltd
M/s K K 17/Elect/C/T/Juc/180 Dated 9587596.16 of 27.11.2013
Electrical 28.12.2012 05.08.2014
Engineering
Co.
M/s Johnson 2012/RSF/539/1/cop/223 Dated 176481160 of 14.11.2013
Lifts Pvtb 15.05.2012 31.03.2014
Ltd
The above are examples only. A complete review of contractors' ledgers should be carried out
and a list of all such works sent to the executives for review & remarks.
FA&CAO/KG/DLI/N.RAILWAY may ensure review and remedial action.
12. REVIEW OF CONTRACTORS' LEDGERS/INCOMPLETE WORKS
On review of some contractors ledgers, it is seen that despite issue of frequent
extensions works are still incomplete. A few examples are given below:-
Name of the Agreement no., date & Date of Total

contractor value (Rs.) Completion payments
made up to
M/S Mohd Salman 86/MB/NBD/5/8/08 31.10.08 537907/-
Rs. 1183322/- Dt.30.11.09
M/S Vikas Broth. 2/MB/NBD/3/9/08 30.04.09 1233876/-
Rs. 3952809/- Dt.17.03.09
M/S Sandip Lal 6/MB/NBD/31/10/08 16.12.08 1074798/-
Rs. 1903444/- Dt.17.05.09
M/S Gufran Const. 94MB/NBD/29/09/08 7.12.08 234133/-
Rs. 522599/- Dt.12.012.09
M/S Oberai Const. 14/MB/NBD/31/10/08 30.04.09 3170337/-
Rs. 4524973/- Dt.9.04.09
M/S Rawat & Sons. 120/MB/NBD/9/1/09 31.01.09 6946400/-
Rs. 7176062/- Dt.2.03.09
M/S Usha Const. 4/MB/NBD/3/11/08 31.01.09 729071/-
Rs. 1049838/- Dt.24.08.09
The above are examples only. A complete review of contractors' ledgers should be
carried out and a list of all such works sent to the executives for review & remarks.
It is also observed that dates of extensions are not being recorded in contractors ledgers
& in some cases revised value is also not being recorded.
SR.DFM/ MB/NR may ensure review and remedial action.
16. REVIEW OF CONTRACTORS' LEDGERS/INCOMPLETE WORKS (1483 EI)
Accounts relating to contractors should be kept as personal accounts in Contractors' ledger (form
E-1483 shown below) and a separate folio should be opened in the Contractors' Ledger for each
contractor. The accounts of each contractor should exhibit all transactions with him, whether
relating to one or several works or to materials purchased from him or supplied to him. The
Contractors' Ledger should show the number and amount of each passed bill and certificate,
the value there of taken from him in respect of the debits.
On review of some contractors ledgers, it is seen that despite issue of frequent extensions of
works after the date of completion the work are still incomplete.
Name of the Agreement no., date & value Total payments Date of
contractor (Rs.) made up to Date Completion
M/s Bose CWM/ENGG/R/4/12-13 LLH 1453257/- 30.06.2013
Construction date 03.10.2012 Value 35 lakes dt30.03.14
&
Consultancy
-do- CWM/ENGG/R/3/12-13/LLH 2652449/- dt 30.06.2013
date 03.10.2013 Value 40lakhs 09.09.2014
M/s J J CWM/ENGG/R/2/12-13/LLH 2359993/- dt 30.06.2013
Cementation date 14.09.2012 Value 25lakhs 21.10.2013
Pvt Ltd
The above are examples only. A complete review of contractors' ledgers should be carried out
and a list of all such works sent to the executives for review & remarks.
DY CAO/W/LLH/E.RAILWAY may ensure review and remedial action.
09. ENHANCEMENT/SURRENDER OF GENERAL IMPREST REGISTER (1602 A-1)
An imprest is a standing advance of a fixed sum of money placed at the disposal of an official to
meet petty office expenses and emergent charges of small amounts which cannot be foreseen. An
emergent petty advance may also be made on the responsibility of the Imprest holder, out of the
imprest money placed at his disposal. The amount of imprest must not be larger that is absolutely
necessary If there is surplus money at the end of each month, as noticed from time to time or if
there is delay of several months in sending the account for recoupment it is evident that the
amount of imprest held is in excess of the monthly requirements and the matter should be
brought to the notice of the authority who sanctioned the imprest with a view to reducing the
amount of the imprest
On review of Cash imprest it was seen that imprest has not been used up to its limit. The
expenditure of previous six months should be reviewed and according to the trend of
expenditure, imprest may be reduced by competent authority.
In following case, review of past trend of expenditure was not reviewed for reducing the
sanctioned imprest amount.
Cash Imprest of CE II CDG average recoupment of last six month amounting Rs8000/-.
But cash imprest sanctioned amounting Rs 10000/- per month and its recoupment was reviewed
for Mar-14 to Sept-14.
Cash Imprest of Officer Rest House LDH under Dy CE E/CDGLG was sanctioned for
Rs.3000/- and its recoupment was reviewed for Mar-14 to July-14 But sanctioned only 2500/-
per month.
Cash Imprest of AXEN/GZB was sanctioned for Rs.9000/- and its recoupment was
reviewed and observed that only one time the imprest was recouped in Nov-2011. After that no
recoupment was made. Steps may be initiated for surrender of imprest amount so that blockage
of railway revenue may be avoided.
Cash Imprest of AXEN/GZB was sanctioned for Rs.3000/- and its recoupment was
reviewed and observed that no imprest was recouped in Nov-11. After that no recoupment was
made. Steps may be initiated for surrender of imprest amount so that blockage of railway
revenue may be avoided.
The above are examples only.
The review may be conducted and unnecessary blockage of Railway revenue may be
avoided.
15. ENHANCEMENT OF GENERAL IMPREST
On review of Cash imprest it was seen that imprest has not been used upto its limit . the
expenditure, imprest may be surrendered .
In following cases, review of past trend of expenditure was not carried out for surrender
and deposit the excess amount: -
(i). Cash Imprest of DEE/II/MB/UPG-4321 was sanctioned for Rs.7000/- and its recoupment
was MADE AS ON June -10 after that no recupment was made.
A review may be conducted and unnecessary blockage of Railway revenue may be surrendered.
SR.DFM/ MB/NR may like to review the imprests sanction
08. ENHANCEMENT/SURRENDER OF GENERAL IMPREST REGISTER
On review of Cash imprest it was seen that imprest has not been used up to its limit. The
expenditure, imprest may be reduced by competent authority.
In following case, review of past trend of expenditure was not reviewed for reducing the
sanctioned imprest amount.
Cash Imprest of AXEN/C/BAQ average recoupment of 2016-17 amounting Rs 265/-.

But cash imprest sanctioned amounting Rs 1000/- per month and its recoupment was reviewed
for April-16 to Feb-17.
Cash Imprest of DEE/C/RNC was sanctioned for Rs.2000/- and its recoupment was
reviewed and observed that not a singal time imprest was recouped during 2015-16 year. After
that no recoupment was made. Steps may be initiated for surrender of imprest amount so that
blockage of railway revenue may be avoided.
Cash Imprest of CSTE/C/GRC was sanctioned for Rs.5000/- and its recoupment was
reviewed and observed that no imprest was recouped Per Month only 1550/-. Steps may be
initiated for surrender of imprest amount so that blockage of railway revenue may be avoided.
Cash Imprest of Dy CSTE/C/ROU was sanctioned for Rs.6500/- and its recoupment was
reviewed and observed that no imprest was recouped Per Month only 1400/-. Steps may be
initiated for surrender of imprest amount so that blockage of railway revenue may be avoided
The above are examples only.

The review may be conducted and unnecessary blockage of Railway revenue may be
avoided.
FA &CAO/CON/SER/GRC. may like to review the imprests sanctioned
10. IMPROPER MAINTENANCE OF OBJECTIONABLE ITEMS REGISTER (854 AI)

As per extant procedure, the OI Book should be closed every month by the 15th and a
review of the action taken should be prepared and submitted along with the objection book to the
Accounts Officer in charge. Items which have remained under objection for more than three
months should be brought out separately for special notice of the Accounts Officer.
It is seen that there is OI Book is maintained but in not a proper format. The following
observation was made:-
1. There is no date of booking was mentioned

2. There is no year wise summery was prepared.
3. There is no provision of mentioning the sanctioning authority.
4. There is no remarks were mentioned for status of items as well as the action
initiated by accounts/executive.
This may be reviewed and proper maintenance of O.I. register may be ensured .
FA&CAO/KG/DLI/N.RAILWAY may ensure proper maintenance of OI Register.
11. REVIEW OF OBJECTIONABLE ITEMS REGISTER
As per extant procedure, the OI Book should be closed every month by the 15th and a
It is seen that there is one OI Book is available in the section but no entry is available in
the book since 2010-11 and not put up to AFA/X for signature.
It is observed that in the OI book there are so many items lying since 2001 but no action has been
taken for clearance of these items. Some examples are given below:-
Particular Year Amount

Dee to Re Section Work PO No 10/2007 217500/-
411173 of 03.10.2007
M/s Pal Enterprises Pvt Ltd PO No. 08/2012 47518466/-
Po No 08/12-9679-1-93062
M/s PM Power & Tele Com. Po No 08/2012 30501060/-
08/12-9679-1-93067
-do- 08/2012 21512884/-
M/s V K Sood Enterprises & 08/2014 3799095/-
contractor AB No 2360 of
22.08.2014
FA&CAO/KG/DLI/N.RAILWAY may ensure regular maintenance of

OI Register.
FA&CAO/KG/DLI/N.RAILWAY. may like to review the imprests sanctioned.
13. REVIEW OF OBJECTIONABLE ITEMS REGISTER (854 AI)

As per para 859 (AI), the OI Book should be closed every month by the 15 th and a review
of the action taken should be prepared and submitted along with the objection book to the
Scrutiny revealed that the register was not available in the section but the information
mentioned in the MPR reflected that there are Rs. 288547201/- are lying in the head of
objectionable items for want of estimate and excess over estimate. Details are as under: -
As on Mar-14
Sl.No. ITEMS YEAR AMOUNT
(Rs.)
1 for want of Funds 1+3=4 2013-14 814229
2014-15 17416541
2 2011-12 217500
For want of estimate 1+6=7 2014-15 8904647
3 S&T 1+16=17 2013-14 1179383
2014-15 253963890
4 Elect 1+2=3 2012-13 6017891
2013-14 33120
As per extant procedure, the OI book should be closed every month by the 15 th and a
Accounts officer in charge. Items which have remained under objection for more than three
FA&CAO/KG/DLI/N.RAILWAY should ensure regularization of above

item at the earliest.
9.REVIEW OF OBJECTIONABLE ITEM REGISTER

As per extant procedure, the OI book should be maintained and closed every month by the 15 th and a
review of the action taken should be prepared and submitted along with the objection book to the Accounts Officer
in charge. Items that have remained under objection for more than three months should be brought out separately
for special notice of the Accounts Officer.
It is observed that no such register is being maintained in the section.
SR.DFM/ MB/NR may ensure the maintenance of OI register.

4. REVIEW OF TELEPHONE BILLS
It is noticed that bills are being paid and total amount are being shown in the register no
details of each telephone number is available to watch the expenditure incurred on the telephone
.
Review of telephone bills may be conduced and Instructions for exercising economy in
use of DOT telephones should be issued to Branch Officers and the limits wherever applicable
may be adhered to. Timely submission & passing of bills must also be ensured to avoid payment
of delayed charges.
11. NON MAINTENANCE OF TELEPHONE BILLS REGISTER
It was noticed that no separate register for telephone number vise is being maintained in
the section also in E Section in absence of that it is very difficult to know that how many
residential/ official telephones are there and what are the details of private and official calls.
There is no system to watch the use of residential phone so the Instructions for
exercising economy in use of DOT telephones may be issued to Branch officers and
limits available may be adhered to.
Proper register for individual telephone number may be maintained. This Para also
include previous Railway Board Inspection during March-2013 and same were closed.
FA &CAO/CON/SER/GRC may please look into this.
04 NON MAINTENANCE OF TELEPHONE BILLS REGISTER

It was noticed that no separate register for telephone number vise is being maintained in
the section also in E Section in absence of that it is very difficult to know that how many
residential/ official telephones are there and what are the details of private and official calls.
There is no system to watch the use of residential phone so the Instructions for
exercising economy in use of DOT telephones may be issued to Branch officers and
limits available may be adhered to.
Proper register for individual telephone number may be maintained. This Para also
include previous Railway Board Inspection during March-2013 and same were closed.
14. REVIEW OF TELEPHONE BILLS
It is noticed that bills are being paid on higher side. Moreover the detail of private and
official calls are not being enclosed with the bill while being submitted to the accounts office for
scrutiny before release of payments
A few examples are of telephone bills paid on higher side are given below:-
Name of Period Amount
Officer/Phone No
Dy CE/C II KTT 01.03.2014 to 1518/-
31.03.2014
2467087 (Resi) 6568/-
01.05.2014 to
31.05.2014
Dy CSTE/C/KTT 01.07.2014 to 10271/-
31.07.2014
(Resi)
DSTE/C/KTT-I 01.07.2014 to 1653/-

31.07.2014
(Resi)
Dy CSTE/C/KTT-I 01.09.2014 to 1262/-
30.09.2014
(Resi)
01.10.2014 to 1390
31.10.2014
Dy/CE/C/I 01.10.2015 to 2285/-
(Resi) 31.10.2015
01.09.2016 to 1376/-
30.09.2016
DY CE/C-II 01.05.2015 to 1658/-
(Resi) 31.05.2015
01.11.2015 to 1322/-
30.11.2015
01.08.2015 to 2128/-
31.08.2015
01.10.2015 to 12749/-
31.10.2015
01.05.2016 to 1716/-
31.05.2016
XEN/C-I 01.06.2016 to 1597/-
(Resi) 30.06.2016
DSTE/C 01.10.2016 to 1426/-
(Resi) 31.10.2016
Review of telephone bills may be conduced and Instructions for exercising economy in
use of DOT telephones should be issued to Branch Officers and the limits wherever applicable
may be adhered to. Timely submission & passing of bills must also be ensured to avoid payment
of delayed charges.
DY FA&CAO/CONST/KOTA/WC.RAILWAY may ensure corrective action.
5. REVIEW OF MOBILE PHONE BILLS

Railway Board letter no. 2004/Tele/TN/3 DT. 07-06-2006 envisaged that the charges beyond the
following limits (i.e. over and above the fixed charge for the CUG schemes) should be borne by the user
himself/herself.
HAG Rs. 1000/-
SAG Rs. 800/-

SG/JAG Rs. 500/-
SR SCALE & JR. SCALE Rs. 400/-
SUPERVISORY STAFF Rs. 300/-
Railway will provide CUG instruments only to GMs, AGMs,HAG, CHODs,DRMs and ADRMs and not
to others . For other officers and staff railway will provide only SIM cards of the CUG scheme. They will have to
use their own sets. The replacements of the existing handsets, as and when due, shall be done only for those Officers
who are eligible for handset as mentioned above.
It is observed that bill of mobile phones are paid over the prescribed limit of expenditure. And the
recoveries of the higher amount may be ensured.
Few examples of higher amount are given below:-
Mobile no. Period Amount Ceiling limit Higher amount

9760534001 July-11 1297 300 997
9760534343 July-11 1022 300 722
9760534749 July-11 1628 300 1328
9760534533 July-11 1419 300 1119
9760534700 July-11 1005 300 705
9760534770 July-11 1584 300 1284
9760538027 July-11 3002 300 2702
9760538039 July-11 1228 300 928
9760534130 July-11 1211 300 911
9760534950 July-11 1416 300 1116
9760538061 July-11 2059 300 1759
9760534933 July-11 1670 300 1370
9760537112 July-11 2546 300 2246
9760537163 July-11 3039 300 2739
9760537763 July-11 1948 300 1648
9760537861 July-11 1880 300 1580
9760538348 July-11 2015 300 1715
9760538957 July-11 3029 300 2729
9760531179 July-11 2043 300 1743
9760531172 July-11 2097 300 1797
9760531297 July-11 2656 300 2356
The above are examples only. There are a number of cases of similar nature.
SR.DFM/ MB/NR may ensure recovery of excess expenditure on Mobile phone.
Railway Board letter no. 2004/Tele/TN/3 DT. 07-06-2006 envisaged that the charges beyond the
following limits (i.e. over and above the fixed charge for the CUG schemes) should be borne by the user
himself/herself.
HAG Rs. 1000/-
SAG Rs. 800/-

SG/JAG Rs. 500/-
Railway will provide CUG instruments only to GMs, AGMs, HAG, CHODs, DRMs and ADRMs and not
to others. For other officers and staff railway will provide only SIM cards of the CUG scheme. They will have to
use their own sets. The replacements of the existing handsets, as and when due, shall be done only for those Officers
who are eligible for handset as mentioned above.
During the review of recoveries in Establishment Section it is observed that those bills of mobile phones are
paid over the prescribed limit the recoveries of the higher amount may be ensured. But some recoveries are still
pending as per detail is given below:-
Few examples of higher amount are given below:-
Mobile no. Period Amount

7044862608 20.10.2016 TO 1035/-
19.11.2016
7044862607 -do- 1035/-
9051086886 27.03.2015 TO 1167/-
26.04.2015
8016080592 -do- 1933.12
8420380260 02.10.2016 TO 944.02
01.11.2016
8420380256 -do- 912.67
8020380272 -do- 1192.74
9002080690 -do- 940.01
9002080259 02.08.2015 TO 1011.49
01.09.2015
9002080259 02.09.2015 TO 1014.79
01.12.2015
The above are examples only. There are a number of cases of similar nature.
FA &CAO/CON/SER/GRC may ensure recovery of excess expenditure on

Railway Board letter no. 2004/Tele/TN/3 dt. 07-06-2006 envisaged that the charges
beyond the following limits (i.e. over and above the fixed charge for the CUG schemes) should
be borne by the user himself/herself.
HAG Rs. 1000/-
SAG Rs. 800/-

SG/JAG Rs. 500/-
Railway will provide CUG instruments only to GMs, AGMs,HAG, CHODs,DRMs and
ADRMs and not to others . For other officers and staff railway will provide only SIM cards of
the CUG scheme. They will have to use their own sets. The replacements of the existing hand
sets, as and when due, shall be done only for those Officers who are eligible for handset as
mentioned above.
It is noticed that bills are being paid total amount of CUG No`s are being shown in the register
no details of each employees wise not available in the section to watch the expenditure incurred
on the CUG as per prescribed limit.
DY FA&CAO/CONST/KOTA/WC.RAILWAY may ensure recov ry of excess
expenditure on Mobile phone.
13. TEN DAYS REPORT/LATE PASSING OF BILLS
With a view to ensure that no delay occurs in checking and passing of bills for payment
without knowledge of the accounts officers, a statement should be prepared from the register of
bills in form A-1110,on 11th , 21st and last day of the each month. It is noticed that this statement
is not being prepared.
Regular maintenance of Ten Days statement as per above codal provision should be
ensure.
DY FA&CAO/CONST/KOTA/WC.RAILWAY may look into this for needful

action
6. REVIEW OF CONTRACTORS LEDGER

Review of Contractors ledger revealed that agreement value, date of completion and
cumulative balance are not shown in certain contactor accounts in contactor ledger. Some of
contractor ledger are reviewed, the details are given below:-
Name of contractoe Remarks
M/S Narender kumar chaddha Total agreement value and date of
extension .
M/s Ambey Construction Total agreement value and date of extension .

M/S Suhel Pehreshi Total agreement value and date of extension .
M/S Brokey Khan Total agreement value and date of extension .

11. NON- SUBMISSION OF FINAL BILLS
On review of Purchase order ledger, it is noticed that a number of final bills are awaited
though the date of delivery has expired long back and payments have been made ( 80 % to 90%).
It shows that these deliveries of material already been completed. A few examples of non-
submission of final bills are given below:-
Firm/ Party Purchase order Amount Payment made
no.& date upto
M/S Prestec 02108064172042 dt 802973 762824 (95%)
28.10.10
20.04.11
M/S Mysore Thermo 02095058172005 dt. 470240 389044(98%)
11.05.10
23.04.11
M/S Lead Acid 08096131172036 dt. 1498368 1150979(98%)
20.10.10
24.02.11
M/S Interior Sale 15085476117013 dt. 652050 587250(90%)
27.07.10
30.11.10
M/S Tecno Sale 15095450172016dt.2 312500 306250(98%)
8.06.10
15.10.10
M/S Associate Indust. 15085269172076 211860 190674(90%)
dt14.01.09
18.06.09.
Position of pending final bills should be brought to the notice of concerned

Officers/departments for timely submission of final bills. A time-bound programme may be fixed
for finalisation of old final bills so that relevant completion reports can also be finalized. Though
in some cases, correspondence has been made but result is still awaited.
SR.DFM/ MB/NR may review and take necessary corrective action at higher level.
On review of contractors ledger, it is noticed that a number of final bills are awaited
though the date of completion has expired long back and payments have been made more than
the agreement value (without any reference of revised cost of the contract agreement). It shows
that these works are almost complete. A few examples of non-submission of final bills are given
below:-
Name of the contractor Agreement no & date Agreement Date of Total
value (Rs.) Completion payments
made up to
A.K. Contractor 15/DRM/MB/NBD/Dt. 553500 25.08.08 508749/-
29.01.08 Dt. 13.07.08
Heavy Repair 97/DRM/MB/SPN 2707500 30.06.09 2815238/-
Dt.5.02.09 Dt. 27.05.09
Narender Kumar Chaddha 70/DRM/MB/SPN 1011750 4.12.07 1031750/-
Dt. 24.10.07 Dt. 10.04.08
Terotech Eng. 04/DRM/MB/SPN 909450 30.06.09 854824/-
Dt6.04.09 Dt. 17.09.08

Officers/departments for timely submission of final bills. A time-bound programme may be fixed
for finalisation of old final bills so that relevant completion reports can also be finalized. Though
in some cases, correspondence has been made but result is still awaited.
SR.DFM/ MB/NR may review and take necessary corrective action at higher level

Accounts relating to contractors should be kept as personal accounts in Contractors' ledger (
form E-1483 shown below) and a separate folio should be opened in the Contractors' Ledger for
each contractor. The accounts of each contractor should exhibit all transactions with him,
whether relating to one or several works or to materials purchased from him or supplied to him.
The Contractors' Ledger should show the number and amount of each passed bill and certificate,
the value thereof taken from him in respect of the debits.
On review of some contractors ledgers, it is seen that a number of final bills are awaited though the
date of completion has expired long back and payments have been made more than 50%
A few examples of non-submission of final bills are given below:-
Name of Firm Agreement no. Cost Payment Date of

made up to complet
ion
M/s Gupta LLH/1130/GENL/M(RT 1046940/- 174490/- date 24.03.20

Frieght Carrier )TRAILOR 18.07.2014 14
CONTRACT date
07.06.2013
M/s S R LRW/CONTRACT 643500/- 333240/- date 02.07.20
Construction WAGON PAINT/PART- 27.01.2014 14
I date 12.09.2013

departments for timely submission of final bills. A time-bound programme may be fixed for
finalization of old final bills.
DY CAO/W/LLH/E.RAILWAY may review and take necessary corrective action at higher
14. REVIEW OF MEASUREMENT BOOKS
Following deficiencies were noticed in the Measurement books no. 86580,89448,89820 :-
(a) Index provided in the Measurement Book for ready reference of measurements
recorded therein is not being prepared.
(b) While preparing abstract of measurement for each item of work order ,
reference to page number showing the total quantity of items measured is not
being indicated to facilitate linking of total quantity.
(c ) Unused pages are not crossed, date of first entry also not entered in the measurement book
SR.DFM/ MB/NR may look into the matter and adherence to the codal provisions should be ensured forthwith
01. VIOLATION OF RAILWAY BOARD INSTRUCTION
As per Railway Boards Letter No. 2007/CE-1/CT/18/Pt.XII dated. 31.12.2010 in case of
tender the successful biddal shall have to submit a performance guarantee within 30 days from
the issue of LOA and in store tender within 14 days from the issue of LOA. The extension for
submission of PG beyond the 30 days and up to 60 days be given by authority who is competent
to sign the contract agreements and 15% PA shall be charged to delay beyond 30 days.
During the review of agreement of various
contracts, it is to notice that there is delay of depositing DPG but no action was initiated and no
panel interest recovered from the party. Some examples are given below:-
Agreemant no Date LOA Amount of Date of Remarks(if

PG deposit any)
CWM/ENGG/FWP/8/10-11/LLH 06.01.2011 45000 04.03.2011 Penal interest
dated 13.03.2011 not charhe
The above examples only, there may be more cases of similar nature. A thorough review may be
conducted and action may be ensured.
DY CAO/W/LLH/E.RAILWAY may please take action accordingly
10. REVIEW OF CONTRACTOR LEDGER (NONE RELEASING THE SD)
According to Para all the accounts transaction relating to contractors should be kept as
personal accounts in contractors ledger and a separate folio should be opened and the accounts
of each contractor should exhibit all the transaction with him.
On review of contractors ledger, it was noticed that a number of final bills are paid since
long and the date of completion has expired long back. But the amount of security deposit has
not been released so far.
A few examples of non-submission of final bills are given below:-
Sl. Name of the Agreement no & Agreement Date of Final
No. contractor date value (Rs.) Completion payment
made as on
1 M/S Bidyut W/LLH/CONTRA 278320 11.08.2013 26.03.2014
uddyog CT/P/1150/OT date
10.05.2013
2 M/s Arun & 001/BESY/3452/J 1134000 20.05.2014 11.09.2014
Company CV/13-14 date
01.10.2013
3 M/s A & P W/LLH/CONTRA 621909 14.02.14 26.04.2014
Construction CT/P/1161 date
14.02.14
A time-bound programme may be fixed for review of final bills and efforts may be
initiated for early release of SD.
DY CAO/W/LLH/E.RAILWAY may review and take necessary corrective action.
12. BILLS RECOVERABLE

As per para 1140 AI at the close of the month a summary of the outstanding bills should
be prepared and put up to the Accounts Officer for review. Further as per Para 1141 AI
realization of bills should be properly brought to the notice of the Executive Officer concerned
for expeditious action to recover the outstanding dues or to discontinue the services rendered to
the party or such action as may be deemed necessary. High value old & disputed bills should be
specifically followed up through personal contact in order to avoid accumulation of the
outstanding dues and possible loss due to waiver of the irrecoverable dues. The Account Officer
should advise the Executive Head of the office the position of the outstanding bills every month
and also report the position every quarter to FA&CAO.
Bills recoverable outstanding position as on Feb-2017 is as under:
Name of the unit Amount in

LAKH
PSU 32.87
State Govt. 1.54
Central Ministry 1134.96
Parking,ATM,EE,WATER,ROB&RUB 75.75
Private Parties 25.75
Total 1270.87
FA&CAO/SWR/UBL may please expedite recovery of outstanding bills.

As per Para 1140 AI, at the close of the month, a summary of the outstanding bills should
be prepared and put up to the Accounts officer for review. Further as per Para 1141 AI,
realization of bills should be vigorously pursued with the parties and cases of delay in
payment should be promptly brought to the notice of the executive officer concerned for
expeditious action to recover the outstanding dues or to discontinue the services rendered to the
party or such action as may be deemed necessary high value, old and disputed bills should be
outstanding dues and possible loss due to waiver of the irrecoverable dues. The Accounts officer
should advise the Executive head of the office the position of the outstanding bills every month
During the review of Bills recoverable it is observed that there are an outstanding of Rs.
412144/- and the oldest items pertains to 2008-09 onwards. (Previous record is not available)
Details are as under:-
Particular Amount
Electric Charges(Private) 55745
Electric Charges(Govt) 356399
TOTAL 412144
Year wise/Party-wise break up is as under;-
Year Amount Party

2008-09 27582 RLY-Athletic Club
2009-10 7813 -do-
2010-11 10703 -do-
2011-12 45584 -do-
2012-13 79878 -do-
2013-14 7061 -do-
TOTAL 178621
Year Amount Party

2008-09 139 RLY-Pavilion
2009-10 4511 -do-
2010-11 4645 -do-
2011-12 6191 -do-
2012-13 7811 -do-
2013-14 -- -do-
TOTAL 23297
Year Amount Party

2012-13 10363 Officers Club
2013-14 18257 -do-
2014-15 10115 -do-
TOTAL 38735
This may be reviewed and action may be initiated for recover the old dues of Railway.
DY CAO/W/LLH/E.RAILWAY may ensure expeditious recovery of dues.

As per para 1140 AI, at the close of the month, a summary of the outstanding bills should be prepared and
put up to the Accounts officer for review. Further as per para 1141 AI, realisation of bills should be vigorously
pursued with the parties and cases of delay in payment should be promptly brought to the notice of the executive
officer concerned for expeditious action to recover the outstanding dues or to discontinue the services rendered to
the party or such action as may be deemed necessary high value, old and disputed bills should be specifically
followed up through personal contact in order to avoid accumulation of the outstanding dues and possible loss due
to waiver of the irrecoverable dues. The Accounts officer should advise the Executive head of the office the position
of the outstanding bills every month and also report the position every quarter to FA&CAO.
The position of bills recoverable is not very good total outstanding up to April-2017. is
Rs 27146 (Figure in thousands). The details of outstanding as on 30.04.2017 are as under:
(Amount in thousand)
Particular Opening balance Accretion clearance Closing balance
Instillation and 4397 09 09 4397
maintaince
Cost of Staff 5625 4281 1265 8641
Lease of land 12059 -- -- 12059
Building Rent 2049 -- -- 2049
Total 24130 4290 1274 27146
Sr.DFM/MB/NR may ensure expeditious recovery of dues.

As per Para 1140 AI, at the close of the month, a summary of the outstanding bills should
be prepared and put up to the Accounts officer for review. Further as per Para 1141 AI,
realization of bills should be vigorously pursued with the parties and cases of delay in
payment should be promptly brought to the notice of the executive officer concerned for
expeditious action to recover the outstanding dues or to discontinue the services rendered to the
party or such action as may be deemed necessary high value, old and disputed bills should be
outstanding dues and possible loss due to waiver of the irrecoverable dues. The Accounts officer
should advise the Executive head of the office the position of the outstanding bills every month
During the review of Bills recoverable it is observed that there are an outstanding of Rs.
628657893/- up to Nov-2016 and the oldest items pertains to 2008-09 onwards.
Details are as under:
Item of work Amount (Rs)

Electric Charges
1. Recoverable from
Govt.Dept. 21615562
2. Recoverable from Outsiders. 16942223
Cost of Staff 35797084
FSC Charges 793288
Bldg./ Qtr.Rent & Water
Chrg.
1. Recoverable from
Govt.Dept. 63216019
2. Recoverable from Outsiders. 2418312
Land Rent from Private Siding 248351151
Int. Charges 55171
Maint. Charges 2812668
Loco Hire/Haulage Ch. 6250839
Rent from Coml. Plot
Holders:
1.Sr.DCM / KGP 18892729
2. ARM / SHM 696711
Rent from Engg. Plot
1. Under from Stn. Committee
Sr. DEN (HQ) 111440581
Re-Rail Ch. 3395393
S & T Assets Main Charges 26379238
Engg.Maint.Cost 62960097
Wagon damage 6640827
TOTAL 628657893
Major Party Wise out Standing Position (Govt)

Particulars Amount (Rs)
HCL-GTS 32066099
IOC - INDA 63333
IOC-MRGM 1472958
KOPT-HLZ 13367574
KTPS-MCA 135646006
RVNL - KOL 5017657
SBI - KGP 943172
Shalimar Works-HWH 184761981
TOTAL 373338780
Major Party Wise out Standing Position (Private)

Particulars Amount (Rs)
Ambuja Cement-SEL 8108740
Aryavrata Steel-JGM 64667
Balasore Alloy-BLS 248605
BAURIA COTTON 5616
Bengal Energy 396887
Electrosteel-DZK 28784156
GKW- SHM 18091
Lawrence Jute 10445
Laxme Chemical 165149
Ludlow Jute-SEL 80434
New North Jute 95088
Nilgiri Sleeper 1194196
OCL - Godapiasal 217899
Premchand Jute 75933
RAMCO Industries - KGP 79371
Ramswarup - KGP 1384154
Rashmi Cement/JGM 635960
RASHMI ISPAT 169688
Rashmi Metalik-GKL 1022613
Raurkele Steel Plant 712790
Sidhhi Transport-BHC 124621
Tata Metalik-GKL 2181895
TISCO-TATA 844404
Ultratech Cement-KOL 1362315
Usha Martin-Tata 533032
Grand Total 48516749
This may be reviewed and action may be initiated for recover the old dues of Railway.
SR DFM/KGP/SE RAILWAY may ensure expeditious recovery of dues.
19. NON-MAINTENANCE OF WORKS REGISTERS

(PARA 1472 & 1474 E)
On scrutiny of Works registers maintained in Accounts Office the following
discrepancies were noticed:-
(a) Even the basic information was not mentioned in the Works register. As per para 1473
E, sources of funds, budget allotment for the year, revised estimate, etc. Should be
mentioned. The same was not being recorded in a number of cases in violation of codal
provisions.
(b) Detailed register of Works is required to be maintained for effective control over
expenditure on works with reference to estimates & budget allotment . The Work
register should be totaled up for the month, up to the month & up to date totals of
expenditure for each work struck to compare the same with estimated/sanctioned cost as
well as with work-wise Budget allotment which is not being done particularly in those cases
against which expenditure have not been booked . In the present computerized works register
there are no cumulative balances being generated. The works register maintained in this office
are giving the details for the month, up to previous month and for the year only. The system
should be upgraded for having the details as mentioned in the para 1473-E.
FA &CAO/CON/SER/GRC may review the procedure as per Engg. Code for
maintenance of Works register.
18. REVIEW OF WORKS REGISTER (PARA 1472 & 1474 E)

As per Para 1472 E work register should be maintained in executive office.
Detailed register of Works is required to be maintained for effective control
over expenditure on works with reference to estimates & budget allotment . The Works
register should be totalized up for the month up to the month & up to date totals of
expenditure for each work struck to compare the same with estimated/sanctioned cost as well
as with work-wise Budget allotment which is not being done particularly in those cases against
which expenditure have not been booked since last two years.
It is observed that the objective of maintaining a Works register viz. for control over
expenditure, excess over estimate work-wise and detailed head -wise and excess over budget
allotment for a work cannot be achieved until proper maintenance of Works register is ensured.
SR DFM/KGP/SE RAILWAY may please review the procedure as per Engg. code
for maintenance of Works register.
15. REVIEW OF UNSANCTIONED EXPENDITURE/EXCESS OVER ESTIMATE
On review it was observed that 08 items total amount is Rs 608735/- pending for want of
sanctioned. Some item pending since 1967.Year wise detail is as under:-
Details are as under;-

Year Item Amount
1966-67 01 63885/-
1968-69 06 494765/-
1975-76 01 50085/-
TOTAL 08 608735/-
DY CAO/W/LLH/E.RAILWAY may please ensure for early regularization of the

expend.
08. UNSANCTIONED EXPENDITURE

The following items are pending since long as unsanctioned expenditure. The total no. of
items 205 with large amount Rs.9103453/- (Amount in 000s). The year wise and item wise
position as on 30.09.2016 are as under:-
Excess over estimate
Year Items Amount in

000s
1979-80 01 92825
1985-86 01 13419
1990-91 01 5300
1993-94 01 3302
1995-96 04 974837
1997-98 01 695
1998-99 04 1501
1999-00 01 19
2001-02 01 5605
2002-03 01 115
2003-04 05 4056
2004-05 18 10906
2005-06 22 34136
2006-07 40 2291385
2007-08 03 12548
2008-09 01 1907
2009-10 07 1053649
2010-11 06 114827
2011-12 07 1570017
2012-13 41 364769
2013-14 24 2422678
2014-15 13 112530
2015-16 02 12427
TOTAL 205 9103453
Sanctioned required from railway Board for Unsanctioned Expenditure.

Name of the Project Amount in
Work/Excess over Estimate LAKHs of Rs
Manglore-Hassan Rly (MG) 928.25
Yelenhanka- Bangarapet (GC) 812.76
Kuppam-Whitefield Doubling 8921.37
Yeswantpur-Tumkar Doubling 9423.94
MYS-CMNR with Mettupalayam 12302.45
BG Line
Dharwad-Kambarganvi Patch 2112.22
Doubling
UBL-Hebsur Doubling 4509.14
UBL-Londa Guage Conversion 9610.76
Londa-Casterrock-Quolum- 5200.41
Madgoan Guage
Formation of SWR/UBL 2535.57
Shimoga Town- Tallaguppa BG 7033.87
Kengiri-Ramanagaram Doubling 1497.53
Gadag Guage-Sholapur (HOTGI) 8491.87
SBC-KGI patch Doubling 1073.47
UBL-Ankola New BG Line 2397.851
TOTAL 76851.42
The above are some examples only.

FA&CAO/SWR/UBL may please ensure for early clearance of pending long outstanding
items.
1. EXCESS OVER ESTIMATE (PARA 1473E)

It was observed that there are 43cases amounting to Rs. 229154/- (figure in thousands) of
excess over estimate are lying since 1982-83 which could not be regularized so far. The purpose
of maintaining Works register viz. for control over expenditure, to avoid excess over estimate
(work-wise and detailed head- wise) & excess over budget allotment for the work, can not be
achieved until proper maintenance of works register is ensured. It was found that a number of
cases are reflecting excess expenditure compared to estimated cost. A few examples are given
below:-
Estimate number Estimate value Amount of Total Amount of Excess
& Name of work expenditure(Rs.) expenditure(figure in
thousands)
1114/W/92,PRR- Not available Not available 42358
Kotshila NG to BG
955/W/86, SRC Not available Not available 13737
Modernization of
major washing
complex
44/C/78,Muri- Not available Not available 12229
BKSC Panel
doubling PH I
1063/W/90, BKSC Not available Not available 22574
Maintaining of
existing sick line
1119/W/92, NMP- Not available Not available 16534
C&W BOXN
&BCN Dep`t
957/W876, Amount Not available Not available 1578
paid to bridge &
roof Co,Ltd India
Half Yearly Report of Unsanctioned Expenditure as on 30.09.2016
YEAR No Of Item`s Amount (Figure in

thousands)
1982-83 01 1022
1983-84 01 509
1984-85 02 1357
1985-86 01 12229
1986-87 01 8873
1989-90 01 2972
1990-91 01 730
1993-94 02 956
1994-95 12 84552
1996-97 01 72
1997-98 08 61956
1999-00 03 37226
2001-02 03 5867
2002-03 00 00
2003-04 01 7666
2004-05 00 00
2005-06 00 00
2006-07 00 00
2007-08 01 936
2008-09 02 471
2012-13 00 00
2013-14 00 00
2014-15 00 00
2015-16 01 399
2016-17 01 1361
TOTAL 43 229154
The above given are few examples only. There are very old items lying since 1982-83
onward. These have been become hardcore items and some items are within the powers of
CAO(C). No efforts have been made by the concerned officials to minimize the number of
excess over estimates. Special attention of higher ups will be required to finalize the very old
items. It appears that proper watch & follow up action is not being taken for each work.
FA &CAO/CON/SER/GRC may take corrective action.
17. EXCESS OVER ESTIMATE (PARA 1473E)
It was observed that the purpose of maintaining Works register viz. for control over
expenditure, to avoid excess over estimate (work-wise and detailed head- wise) & excess over
budget allotment for the work, cannot be achieved until proper maintenance of works register is
ensured.
It was found that a number of cases are reflecting excess expenditure compared to
estimated cost.
Name of work. Estimated Total expenditure Date of last
cost booking
Replacement of steel 19924173 24848139 2008-09
girder by IRS girder of Br
No. 264DN
Devlopment of Unloading 12000000 24425013 2009-10
platform & Renovation of
approach road at RE
siding at PKU
Sleeper and loading of 4938000 5381352 2009-10
stone ballast at Bakudih
depot
Extn of PF water units 4142000 4985679 2009-10
seating arrangement at
MDN
Renovation of Divisional 9830000 8750032 2015-16
Hospital
It appears that proper watch & follow up action is not being taken for each work. There
are a number of old cases which requires special attention of higher-ups for regularization and
drawal of completion report.
SR DFM/KGP/SE RAILWAY may take corrective action.
without the knowledge of the Accounts officer, a statement should be prepared from the register
of bills in form A-1110, on the 11th, 21st and last day of each month.
It was noticed that this statement is not being prepared. Although there are delay in passing the
bills.
Some examples are given below:-
Co6 no. Co 7 no. Amount No of Days

20116005229 of 20116701134 of 9997/- 30
02.10.2016 02.11.2016
20116002837 of 20116700610 of 7983/- 30
02.07.2016 02.08.2016
S/163000129 of 16300050 of 119920/- 28
21.08.2014 18.09.2014
S/163000133 of 16300050 of 90011/- 28
21.08.2014 18.09.2014
S/163000234 of 16300072 of 41475/- 17
17.10.2014 03.11.2014
S/163000335 of 16300097 of 54318/- 84
08.10.2014 02.01.2015
SR DFM/KGP/SE RAILWAY. may look into this and ensure the timely passing of
bills.
without knowledge of the accounts officers, a statement should be prepared from the register of
bills in form A-1110,on 11th , 21st and last day of the each month. It is noticed that this statement
is not being prepared.
Regular maintenance of Ten Days statement as per above codal provision should be
ensure.
DY FA&CAO/CONST/KOTA/WC.RAILWAY may look into this for needful

action
4. REVIEW OF BANK GUARANTEES (EXPENDITURE)
As per para 1816 AI, the Accounts Officer is responsible for the custody of the Guarantee Bonds
and for giving timely intimation to the Executive Officer concerned (say about 3 months in advance) of the
date of expiry of the Guarantee Bond and the Executive Officer is responsible not only for concurrently
keeping track of the currency of the Guarantee Bonds but also specifically to ensure that it is extended
from time to time for such periods as may be necessary with reference to the completion of the
relevant work and any subsequent maintenance period that may be provided for in the particular
contract. En cashing of the Guarantee Bonds before its expiry will, however, remain the responsibility of
the Accounts Officer.
On review of BG, it was seen that there are more than 05 years old BG out standing against which validity
have long expired. Few examples of expired BGs are given below:-
FIRM BG NO. & DATE AMOUNT VALIDITY

(Rs.)
M/s CDC Construction 17382009002 of 1140/- 10.05.2012
design Engg. 22.01.2009
M/s Britania Engg. Ltd 332/07 of 27.10.2007 383652/- 31.01.2010
M/s Bapi Constructions 402IJPEBG080014 of 1453000/- 28.02.2010
05.05.2008
-do- 402IJPEBG080013 of 1204190/- 28.08.2011
05.05.2008
-do- 402IJPEBG080018 of 1840000/- 19.09.2011
20.05.2008
M/s Brita Insulation 02/09 of 07.01.2009 1590315/- 30.9.2011
M/s Balaji Rail Road 4022709Bg0000092 75488/- 31.03.2011
System Ltd 27.10.2009
M/s Bose Enterprises 08531GPER001011 of 151575/- 16.08.2012
17.05.2011
M/s Dip[ak Mitra 21107 of 07.11.2007 201203/- 06.12.2000
M/s ITI Ltd 22731240178/08 of 247990/- 31.03.2010

24.10.2008
On review it was noticed that letter for encashment is not being sent to get the amount from the Bank. The
staff should be deputed to the branch of the Bank and arrange to get the amount of the encashed BG or further
extension of validity. The work should be done on priority basis. The validity should be got extended in case the
same is expiring and required further.
BG (New)
Firm/ Party BG No. Amount Date of Expiry of

BG
M/s allied 0061BG00000116 of 4618820/- 14.11.2016
Infrastructure & 17.04.2015
Project P Ltd
M/s Siemens Ltd 0999515BG0000282 97602/- 28.02.2017
of 12.02.2015
M/s Singhal 42610IGL0003011 of 2342856/- 11.01.2017
Enterprises 13.09.2011
Letter has been issued to concern Bank for extension of the validity of BG but no response received from
Bank till date. The staff should be deputed to the branch of the Bank and arrange to get the amount of the enchased
BG or further extension of validity. The work should be done on priority basis. The validity should be got extended
in case the same is expiring and required further.
Apart from this, Railway Boards letter No. 2005/AC-II/25/19 dt. 2-12-05 envisage that if the Accounts
Officer, considers that the action taken by the Executive for the renewal, extension is not likely to materlise before
the actual date of expiry and that there may be some delay as a result of which the Accounts Officer may not be
left with a adequate time to advice the concerned bank to deposit the amount due under the guarantee, he will
advice the concerned bank to deposit the amount due under guarantee. Similar action will be taken in cases where
no advice is received from Executive office for extension/release of guarantee bond fifteen days before the expiry of
its validity period.
In any case if the Bank Guarantee is not renewed, bill should not be passed for payment and position
should be brought to the notice of the Executive officer demi-officially. In the case of works contracts, the accounts
officer concerned should ensure that where Bank Guarantee bonds are nearing the expiry period, payment still due
to the contractors are examined so that sufficient amounts are retained with the Railway in case the bank guarantee
bonds are not renewed in time. Therefore, the format of the register referred to above may be revised as under:-
S.NO. Contract Name of Due date of Name and

No./Order No. the completion of address of
& Date Depositor work/delivery as the Bank
per contract furnishing
the B.G.
1 2 3 4 5
Confirmation advice Amount for Date of Month of Initial of the Remarks
No. & date from the which expiry of reviews (3 Accounts
schedule bank in guarantee is guarantee months prior to Officer in-
token verification of offered. bond. the date of charge.
genuineness of the expiry as per
Bond. Col. No. 8).
6 7 8 9 10 11
FA &CAO/CON/SER/GRC may look in to this and ensure expulsion of validity period of expired Bank
Guarantees.
15. PAPER SECURITY REGISTER (PARA 1813 AI)
As per Para 1813 AI, Fixed Deposit Receipts when accepted , should be made out in
favor of the Accounts Officer. The dates of maturity of the Fixed Deposit Receipts will be
watched by the Accounts Officer. The Executive Officer concerned should be asked well in
time before the expiry of the Fixed Deposit Receipt to intimate as to how long the
contract is likely to remain current. The Accounts Officer will arrange to renew the
Fixed Deposit Receipt from the bank concerned in order to avoid claims by the
Contractor against the Railway Administration for loss of interest after maturity of the
Fixed Deposit Receipt.
It was observed that in a number of cases maturity dates of paper securities have
expired. A few examples are given below:-
Name of the Bank FDR No. & Date Amount Maturity

(Rs.) date
Central Bank of India 228449 of 23.01.2073 1219/- 23.01.1974
State Bank of India 228697 of 31.12.1981 25000/- 31.12.1989
United Bank of India 684574 of 19.03.1985 10000/- 19.04.1990
-do- 684573 of 19.03.1985 10000/- 19.04.1990
-do- 140755 of 12.09.1979 6300/- 16.03.1994
Bank of India 092681 of 14.08.1992 5380/- 12.06.1980
SBI 441471 of 02.03.1978 4825/- 01.05.1978
Andra Bank 670264 of 01.11.1984 30291/- 28.01.1985
Allahabad Bank 000797 of 1802.1981 10000/- 18.02.1983
Bank of India 181 of 10.02.1986 25000/- 20.04.1987
-do- 082 of 15.10.1985 46412/- 15.10.1986
Union Bank of India 119335 of 17.11.1987 25000/- 31.08.1990
-do- 1358335 of 17.11.1987 25000/- 17.11.1992
Bank of Baroda 913358 of 07.09.1995 35000/- 30.03.1997
All the suitable action may be initiated for timely renewal of FDR or the same may be
returned after observing all formalities.
FA &CAO/CON/SER/GRC may ensure that procedure as prescribed is followed.

8. REVIEW OF OLD PAPER SECURITY REGISTER (PARA 1813 AI)
As per Rly Bd. Letter no. 2011-12/AC/ INS/PARA/01 DT. 31.07.12, all the FDR more
than three year old may be reviewed and may be transfer to Misc. as per Para 321 AI, after
getting the approval of competent authority.
It is observed that no such review has been conducted and no action for transfer these
FDR to Misc. has been made.
During the review of FDR register it is observed that there are a lot of FDR more than
three year old are lying in the safe custody with competent authority. It is also noticed that old
DD`s are also lying in this office. The oldest FDR/DD`s is 1984.This may be reviewed and
remarks from executive may be obtained for the status of the work, than action may be initiated
for transfer to Misc.
A few examples are given below where the maturity expired:-
Name of the Bank FDR No. & Date Amount Maturity

(Rs.) Date
Andhra Bank 044872 of 10.07.1987 4200/- 10.07.1989
United 124069 of 05.09.1985 9600/- 04.09.1986
Commercial Bank
ALD Bank 270056 of 28.12.2005 20000/- 27.06.2006
PNB 032024 of 24.01.2003 35000/- 24.01.2006
Bank of India 558/20/143 of 12424/- 27.08.1993
27.08.1991
SBI 295973 of 14.06.1988 4800/- 13.09.1988
United Industrial 137549 of 18.08.1983 2800/- 18.08.1984
Bank
SBI 641007 of 01.08.1988 6500/- 01.08.1995
SBI 788816 of 23.05.1985 6600/- 23.05.1986
Bank of India 270076 of 19.08.1998 35000/- 19.08.2001
-do- 270020 of 01.05.2000 20000/- 01.05.2001
Vijaya Bank 0030889 of 09.05.2002 44100/- 09.05.2003
Punjab & Sind 900167 of 28.06.2006 57800/- 28.06.2008
Bank
DD`s
Name of the Bank Demand Draft/ Promissory Amount

Note No. & Date (Rs.)
Bank of India 009346 of 07.10.2004 21000/-
United Bank of India 012381 of 04.08.2004 13000/-
As per Para 1813 AI, Fixed Deposit Receipts when accepted , should be made out in
favor of the Accounts Officer. The dates of maturity of the Fixed Deposit Receipts will be
watched by the Accounts Officer. The Executive Officer concerned should be asked well in
time before the expiry of the Fixed Deposit Receipt to intimate as to how long the
contract is likely to remain current. The Accounts Officer will arrange to renew the
Fixed Deposit Receipt from the bank concerned in order to avoid claims by the
Contractor against the Railway Administration for loss of interest after maturity of the
Fixed Deposit Receipt.
SR DFM/KGP/SE RAILWAY may ensure that procedure as prescribed is followed.
8.REVIEW OF ZONAL CONTRACTS REGISTER

As per para 1209E, the currency of zonal contract should be from 1st July to 30th
June of the following calendar year. The contracts for works or supplies (relating to zonal
contracts) should as a rule, be on a yearly basis. If however, any special advantage such as more
favorable rate is likely to be secured by giving out contracts for longer periods (as in case of
manufacturing or supply of bricks) contracts for more than a year, with the concurrence of
Accounts, be entered into.
The zonal contractor ledger has been reviewed and it is observed that (i).The name of the
work/works, agreement no. & date, agreement value, date of commencement & completion
have not been mentioned at the top of the ledger.
It should be ensured that as far as practicable no work orders are approved against the
old contract after the opening of new tenders and all works of the old contract are completed by
the end of June. Exceptional cases may, however, be dealt on their merits with the approval of
the competent authority taking into account all relevant factors including such information as is
available regarding the trend of rates.
Accordingly, zonal contracts should be finalised by 30th June every year positively to
avoid delay in execution of zonal works for the ensuing year. This has also been
emphasised by the Railway Board from time- to -time.
On review of some Zonal contractors ledgers, it was seen that date of completion has
expired and extension are being awarded without any penalty.. A few examples are given
below:-
Sl. Period Name of Work Order Date of Extended
No. Contractor No. Completion date
1 2010 V.K. Const. 16/W/2009-10 28.02.10 31.07.10
2 2010 V.K. Const. 12W/2009-10 28.02.10 28.07.10
3 2010 V.K. Const. 44/W/2009-10 30.06.10 15.09.10
4 2010 Anoop Kapoor 32/W/2009-10 30.06.10 10.08.10
5 2010 Anoop Kapoor 37/W/2009-10 30.06.10 15.09.10
6 2010 Anoop Kapoor 27/W/2009-10 30.06.10 15.09.10
7 2010 Anoop Kapoor 35/W/2009-10 30.06.10 30.09.10
8 2010 Suprim Const. 52/W/2009-10 30.06.10 6.08.10
9 2010 Suprim Const 53/W/2009-10 30.06.10 23.08.10
10 2010 Suprim Const 46/W/2009-10 30.06.10 30.09.10
Above are examples only. It appears that the above cases have not been taken up by
the Accounts Office with the concerned department. All efforts should be made to finalise
the zonal contracts well within the stipulated period without resorting any extension of the
original date of completion.
Sr.DFM/AII/N.W..Rly may look into this.
8.REVIEW OF ZONAL CONTRACTS REGISTER

contracts) should as a rule, be on a yearly basis. If however, any special advantage such as more
favorable rate is likely to be secured by giving out contracts for longer periods (as in case of
manufacturing or supply of bricks) contracts for more than a year, with the concurrence of
Accounts, be entered into.
The zonal contractor ledger has been reviewed and it is observed that (i).The name of the
work/works, agreement no. & date, agreement value, date of commencement & completion
have not been mentioned at the top of the ledger.
Accordingly, zonal contracts should be finalised by 30th June every year positively to
On review of some Zonal contractors ledgers, it was seen that date of completion has
expired and extension are being awarded without any penalty.. A few examples are given
below:-
Sl. Period Name of Work Order Date of Extended
No. Contractor No. Completion date
1 2010 V.K. Const. 16/W/2009-10 28.02.10 31.07.10
2 2010 V.K. Const. 12W/2009-10 28.02.10 28.07.10
3 2010 V.K. Const. 44/W/2009-10 30.06.10 15.09.10
4 2010 Anoop Kapoor 32/W/2009-10 30.06.10 10.08.10
5 2010 Anoop Kapoor 37/W/2009-10 30.06.10 15.09.10
6 2010 Anoop Kapoor 27/W/2009-10 30.06.10 15.09.10
7 2010 Anoop Kapoor 35/W/2009-10 30.06.10 30.09.10
8 2010 Suprim Const. 52/W/2009-10 30.06.10 6.08.10
9 2010 Suprim Const 53/W/2009-10 30.06.10 23.08.10
10 2010 Suprim Const 46/W/2009-10 30.06.10 30.09.10
Above are examples only. It appears that the above cases have not been taken up by
the Accounts Office with the concerned department. All efforts should be made to finalise
the zonal contracts well within the stipulated period without resorting any extension of the
original date of completion.
Sr.DFM/AII/N.W..Rly may look into this.
17. REVIEW OF ZONAL CONTRACTS
As per para 1209 E, the currency of zonal contract should be from 1 st July to 30th
contracts) should be as a rule, are on a yearly basis. If however, any special advantage such as
more favorable rate is likely to be secured by giving out contracts for longer periods (as in case
of manufacturing or supply of bricks) contracts for more than a year may, with the concurrence
of Accounts, be entered into.
Accordingly, zonal contracts should be finalized by 30th June every year positively to
emphasized by the Railway Board from time- to -time.
On review of some Zonal contractors ledgers, it was seen that the periodicity of Zonal
Contract i.e. from July to June of following calendar year it not being followed in this office as
exampled below:-
Name of LOA No./Date Date of Completion

Contractor completion Shd be
M/S Sri K B/W 496/4933 of 26.01.2015 30.06.2014
Murirathnan 27.01..2014
M/S Sri 5005/02/9/2014 of 09/2015 30.06.2015
Enterprises 09/2014
M/s K R 4960 of 21.04.2014 20.04.2015 30.06.2014
Koteshwer
The work was extended twice after the date of completion.
These are examples only. It appears that the above cases have not been taken up by the
Accounts Office with the concerned department. All efforts should be made to finalize the
zonal contracts well within the stipulated period without resorting to any extension of the
original date of completion. The extension of currency of the Zonal work will also affect
finalization of next year Zonal work.
SR DFM/SBC/SW RLY may ensure review and remedial action.

Scrutiny revealed that the Management of Zonal Contracts is not proper and the
agreements are being executed very late:-
Sl. Name of Agreement Amount Date of Date of extension

No. Contractor No. completion
1 M/s Tirupati 92/EAST/KG 7294743/- 30.06.2014 Work in Progress
Enterprises P/14-15
2 -do- 105/EAST/K 7047912/- 30.06.2016 -do-
GP/15-16
3 M/s Samrat 122/HQ/KGP/ 4442949/- 30.06.2016 -do-
Construction 15-16
4 M/s Sai & Siva 103/WEST/K 5969963/- 30.06.2015 -do-
Enterprises GP/15-16
5 M/s Samrat 52/EAST/KG 6502400/- 30.06.2014 -do-
Construction P/14-15
Accounts Office with the concerned department. All efforts should be made to finalize the zonal
contracts well within the stipulated period without resorting to any extension of the original
date of completion.
SR DFM/KGP/SE RAILWAY may may look into this.
Scrutiny revealed that the Management of Zonal Contracts is not proper and the
agreements are being executed very late:-
Sl. Name of Agreement Amount Date of Date of Last Bill

No. Contractor No. completion
1 M/s Ashoka 79/MB/RK of 1880997/- 30.06.2014 12.05.2015
2 M/s S P Muglani 81/MB/RK of 2173600/- 30.06.2016 -do-
13.10.2013
3 M/s Ashok 83/MB/RK of 2436420/- 30.06.2014 19.05.2015
4 M/s Shree 41/DRM/MB/ 4293180/- 30.06.2015 22.02.2016
Construction I of
03.11.2014
Accounts Office with the concerned department. All efforts should be made to finalize the zonal
contracts well within the stipulated period without resorting to any extension of the original
date of completion.
SR.DFM/ MB/NR may may look into this.
16. REVIEW OF MEASUREMENT BOOKS
Following deficiencies were noticed in the Measurement Books :-
(a) In some cases even the basic information is not being recorded on the 1st page of
MBs in printed format i.e. date of first entry, etc.
(b) Index provided in the Measurement Book for ready reference of measurements
recorded therein is not being prepared.
FA &CAO/CON/SER/GRC may look into the matter.

17. NON MAINTENANCE OF MATERIAL-AT-SITE ACCOUNT
Scrutiny revealed that no material-at-site account is operated in this office. Time and
again Railway Board has issued instructions for introduction of this important tool to keep
a watch over the material booked for a particular work.
FA &CAO/CON/SER/GRC may ensure introduction of MAS A/C.
16.DEPOSIT PENSION
Deposit pension register is posted and reconciled with General Books up to June -09 mainly pertains to
withheld DCRG and unpaid pension items. The to end figure shown upto June-06 but the summery and total figure
not shown.
Register is kept in such manner that year was break up is not available, the figure shown in the register and
balances shown in the half yearly not matched.
Year-wise break-up as per half yearly statement as on 31.03.11 as given below:-
(DEPOSIT PENSION (UNPAID)
Year AMOUNT
(Rs.)
1990-91 55375
91-92 97255
92-93 11116
93-94 64726
94-95 157761
95-96 92994
96-97 192509
97-98 318869
98-99 659999
99-00 7481777
00-01 1134892
01-02 170285
02-03 60101
03-04 657614
04-05 1093462
05-06 1057315
06-07 1215015
07-08 1614790
08-09 3329503
09-10 2490560
10-11 1871573
Total 33938171
The disputed items are due to non availability of nomination, hence as already instructed the nomination of
the employee must be available in account office. A list of items, which are more than three years old, should be
prepared and sent to Executives for their remarks. If no justification is received for their retention from the
Executives, the same may be credited to Misc. receipt as per para 321 AI, after taking approval of the competent
authority.
SR.DFM/ MB/NR may review the position. Old items should be finalized expeditiously.
16. NON RECEIPT OF PENSION DEBIT SCROLL

On review of Pension debit scroll of Bank received by Focal Point of Bank it was observed that following
Banks debit scroll outstanding since long.
Some examples are as under:-
Name of Bank Month O/S Amount Rs Remarks
PNB, CPPC/Chennai Feb-2016 681302/- From Feb-2016 to
Jan-2017 Debit
March-2016 1884/-
Scroll still not
April-2016 691332 received
-do- 63522/-
-do- 885027/-
BOI/CPPC/NGP April-2016 2984595/- From April-2016 to
Jan-2017 Debit
do- 220464/-
Scroll still not
-do- 2911981/- received
May-2016 3152577/-
June-2016 5620363/-
Indian Bank/CPPC/Chennai July-2016 6177683/- From July-2016 to
Jan-2017 Debit
Aug-2016 7878693/-
Scroll still not
-do- 6236849/- received
State Bank of Mysore Aug-2016 164372/- --
Sept-2016 252924/-
Oct-2016 189193/-
Canara Bank Nov-2014 384867/- --
-do- 1266369/-
-do- 993828/-
Nov-2016 153664/-
Sept-2016 1666208/-
Aug-2016 968279/-
-do- 4171483/-
FA&CAO/SWR/UBL may please review & take necessary action.
17. SPOT VERIFICATION OF BANK
As per Railway Boards letter No 2010/AC-II/21/10 Dated 1.08.2011. Officers of Accounts Dept should be
conducted spot verification of pension payment being disbursed by the nationalized bank branches.
On review it was observed that spot verification work is not properly done by this HQ.
Detail of last four quarters inspection programme approved by competent authority is given below:-
Month No of Branch No of cases Reamrks

March-2016 11 641 Only one branch
inspected. But No
of cases not
available
JUNE-2016 11 133 -do-
Sept-2016 17 625 Only two
branches
inspected. But No
of cases not
available
Dec-2016 00 1200 Ten branches
inspected. But No
of cases not
available
On review it was observed that spot verification work is done in Hq as per desire level regularly basis and at
a glance position not available, how much amount deducted up-to current month and how much amount realized
up-to current month But as per report of above inspection no of cases not available in report as per approved
programme.
Total recovery deducted by this HQ for spot verification up to Feb-2017 amounting Rs 70.92 lakhs and amount
recovered from bank Rs 8.99 lakhs remaining amount Rs 61.93 lakh still pending.
FA&CAO/SWR/UBL. may like to issue instructions to review all similar cases to avoid excess payment of
pensioner benefits causing financial loss to the Railways and ensure the recovery also
18. REVIEW OF PENSION MASTER OF SWR

After bifurcation SR, SCR and SWR came into existence w.e.f. April-2003, settlement of pension debit
for Karnataka state was under parental railway i.e. SR and SCR from 2003 onward settlement of pension debit for
the pensioners drawing pension in Karnataka has been assigned to SWR since April-2003. At the time of
information this new activity SWR did not have a full fledged its own Pension Masters SR and SCR have not given
any soft copy/hard copy of Pension Masters to SWR have managed to develop their own Master based on PPO`s
issued by various units as well as pension disbursed by public sector banks in Karnataka . As on date no unified
Pension Master is available in SWR. However pensioner details collected from various units are available with HQ
which are in different format the available pensioners data are yet to be merged in single data base. Pensioners data
of different railways i.e. SR, SCR and SWR who are drawing pension from jurisdiction on SWR have to be
collected and appended to the Masters.
Presently, on date there are approximate 45370 pensioners are drawing pension from various public sector
banks which are given below:-
UNITS No Of Pensioners
UBL 18530
SBC 9625
MYS 8579
UBLS 4678
MYSS 3590
HQ 368
TOTAL 45370
FA&CAO/SWR/UBL may like to issue instructions to review all similar cases to avoid excess payment
of pensioner benefits causing financial loss to the Railways and ensure the recovery also
19. DEPOSIT PENSION (Para A-1 321)
Deposit pension register was posted and reconciled with Gen. Books up to 28.02.2017 with a net credit
balance of Rs. 2673189/-/-
Year-wise break-up
Year No. of item Amount
2006-07 03 113979
2007-08 03 40000
2008-09 02 35223
2009-10 05 102556
2010-11 01 10000
2011-12 03 17000
2012-13 01 8000
2013-14 00 00
2014-15 01 7000
2015-16 03 2020389
2016-17 04 319042
TOTAL 26 2673189
A list of old items should be sent to concern Executives for their remarks and needful action may be taken up to
clear the same.
FA&CAO/SWR/UBL may review the position.
21. REVIEW OF NEW PENSION SYSTEM

In terms of Bds letter No. 2004/AC-II/21/1 dt. 19-2-04, the new pension system is
mandatory for all Government servant who joined Govt. service on or after 1.1.2004.It has two
tiers i.e. Tier I and Tier II.. In Tier-I, Govt. servant shall compulsorily make a contribution @
10% of salary, DA and matching contribution will made by the Govt. No deduction shall be
made towards NCRPF/GPF. Each bill drawing officer will consolidate the information in respect
of all Railway servants who have joined service during previous month and submit it in the
prescribed format (Annexure II) to associate bill passing Accounts Office by 7th of each month.
On receipt of Annexure - II from bill drawing office associated bill passing Accounts Office will
allot a unique 16 digit permanent pension account number.
Associated Accounts will maintain index register Annexure -III for the purpose which
shall indicate the name of Railway servant, date of birth, designation, name of office, scale of
pay, pay, nominee for pension fund and employee serial number allotted etc. Drawing Office
shall prepare separate pay bill in respect of Railway servant and send the same to associated
Accounts Office.
Drawing office shall prepare a recovery scheduled in duplicate in prescribed Annexure-
IV. Under Tier-I. Associated Accounts Office shall exercise usual check before passing the bill
& making payment.
After payment is made one set of schedule related to pension contribution shall be deleted
from bill & passed on to section responsible for posting of credit of contribution in the ledger
account of Rly. Employee contribution. Under Tier-I & II the Government contribution shall be
posted in different columns of individual ledger Account in format of Annexure -VI and total
thereof reconciled with General Books. The account should not be mixed with the SRPF/GPF
Account & should be maintained independent of the PF Account in case of pre 1-1-04 entrants.
Scrutiny revealed that there is 9403 staff working under this scheme. The deductions of all the employees have
been transferred to NSDL up to April-2017. The detail is as under:-
Month Employee Govt Total. No of

contribution contribution Contribution tr. Employee
to NSDL
April-17 23505787 23505787 47011574 8315
March-17 21758487 21758487 43516974 8194
Feb-17 21466261 21466261 21466261 8107
Further it is also observed that there is no at-a-glance position of deactivated NPS a/c with remarks is
available in the office.
A list of all the deactivated a/c in NPS may be generated monthly and remarks for deactivate may be
mentioned and put up to the Branch officer.
Sr.DFM/MB/NR may ensure necessary corrective action.
22. REVIEW OF FLAGGED OFF EMPLOYEES. (NPS)

During the review of NPS it is observed that there 558 employee is flagged off in the NSDL list.
It is also noticed that inactive NPS Account (Removed/Resignation/Expired) lying in NPS Register and
amount not recovered regularly due to long absentee/Death of employees.
Example is as under:-
Name PRAN No D.O.A.Year Reason

Raju Prasad 110000308417 04.11.2004 Death
Vikrant Sharma 110000311611 12.09.2006 -do-
Shambhudeen 110000516474 27.05.2008 -do-
A B Pandey 110000307901 01.01.2004 Deserter
C K Madhu Bala 110000723009 27.05.2005 -do-
Sadique Ali 110000516359 01.01.2004 Regined
Gurmeet Singh 110000516832 01.01.20047 Regined
S K Jha 110030308231 01.01.2004 Terminated
Rajpal 110030308472 01.01.2004 -do-
The above are examples only. There may be more cases of such type thorough review should be carried out.
Further it is also observed that there is no at-a-glance positions of deactivated NPS a/c with remarks are
available in the office.
A list of all the deactivated a/c in NPS may be generated monthly and remarks for deactivate may be
mentioned and put up to the Branch officer.
Sr.DFM/MB/NR should ensure codal provisions as prescribed are followed.
23. NON ALLOTMENT OF PRAN NUMBER
On review of NPS register it is seen that PRAN No/S-1 form of some employees have not been allotted in this
division due to S-1 Form still not submitted to NSDL and no any recovery of NPS amount. Some example of those
employees there PRAN no are not allotted till date.
Sr no Name of employee PF No
1 Sunil Kumar 50329804267
2 Mohd Nazim 50324061991
3 Sanjay Gupta 50312011988
4 Ramkesh Meena 50312120012
Sr.DFM/MB/NR may take corrective action.

MMG Master Exp Nps Pension June 17

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MMG Master Exp Nps Pension June 17

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DRAFT INSPECTION REPORT ON THE OFFICEOF THE

FA&CAO/KG/DLI/N.RAILWAY CONDUCTED DURING THE MONTH JUNE-2017.

1. NON MAINTENANCE OF DEPOSIT WORKS REGISTERS (PARA 1481 E)

Name of deposit Amount Expenditure Remarks

Year No of item Amount (Figure in

2. DEPOSIT MISC (X).

FA&CAO/KG/DLI/N.RAILWAY may ensure review the position of suspense head

(a) No page wise totals are available.

DESCRIPTION AMOUNT YEAR

M/S Vikee Trader 14290 Aug-2000

SR.DFM/ MB/NR may look into this.

Year Items Total (Rs.)

SR.DFM/ MB/NR may look into this.

3. REVIEW OF MAR (X) REGISTER

(Figures in 000 of Rs.)

SR DFM/KGP/SE RAILWAY may take effective steps for early clearance of

02. MISC. ADVANCE X (610 AI)

Year Ite Amount

DY FA&CAO/CONST/KOTA/WC.RAILWAY may look into this and ensure the

04. ADVANCE PAYMENT TO OFFICERS/PASSING OF ADVANCES TO

Name of the Units Reason PO No. & Date Amount

08. REVIEW OF COMPLETION REPORTS (1708E)

Name of work Estt.No. Completion

The above given are few examples only.

FA &CAO/CON/SER/GRC may like to review the matter.

SR DFM/KGP/SE RAILWAY. may like to review the matter

06. UNCOMPLIED WITH PURCHASE ORDERS (NON STOCK) (2806 S)

Name of party PO No. Date of Amount

FA&CAO/KG/DLI/N.RAILWAY may ensure corrective action.

1.UNCOMPLIED WITH PURCHASE ORDERS (Para 2806)

The above are examples only. 16

10. UN-COMPLIED WITH PURCHASE ORDERS

Firm/ Party Purchase order no.& date Amount Date of Validity

India Elec. Work 97109173/7 dt. 7.01.11 38500 22.01.11

Deepak motor 97109131/55410/ dt. 7.01.11 18900 11.02.11

The unit wise break up of outstanding Stock Sheets are as under:-

Unit Stock Sheets

Year wise detail of outstanding stock sheet are as under:-

Year No of Stock Approximate Remarks

03/2005 01 297706/- Theft case

FA&CAO/KG/DLI/N.RAILWAY may ensure expeditious clearance.

As on 27.02.2017, 05 Stock Sheets & 09 Accounts Notes are outstanding on construction

Description Stock Accounts

FA &CAO/CON/SER/GRC may ensure expeditious clearance.

14. OUTSTANDING STOCK-SHEETS

20. REVIEW OF OUT STANDING STOCK SHEET

Dept. No. of Excess Shortage O/S. Stock

SR DFM/KGP/SE RAILWAY. may ensure expeditious clearance and recovery where

10. REVIEW OF MANDAYS

FA &CAO/CON/SER/GRC may ensure full utilization of man days.

08. REVIEW OF CONTRACTORS' LEDGERS/INCOMPLETE WORKS (1483 EI)

Name of the Agreement no., date & Date of Total

The above are examples only.

SR.DFM/ MB/NR may like to review the imprests sanction

08. ENHANCEMENT/SURRENDER OF GENERAL IMPREST REGISTER

Cash Imprest of AXEN/C/BAQ average recoupment of 2016-17 amounting Rs 265/-.

The above are examples only.

FA &CAO/CON/SER/GRC. may like to review the imprests sanctioned

10. IMPROPER MAINTENANCE OF OBJECTIONABLE ITEMS REGISTER (854 AI)

1. There is no date of booking was mentioned

FA&CAO/KG/DLI/N.RAILWAY may ensure proper maintenance of OI Register.

11. REVIEW OF OBJECTIONABLE ITEMS REGISTER

Particular Year Amount