Chapter-XX Works and Contracts 20.01 Introduetio ‘The forest works are executed departmentally or through forest laborers co-operative societies or on piece rate. Increasing need has been felt to carry out works on contract to reduce the over-heads of expenditure, executive establishment. General rules regarding the works executed by civil officers (Financial rules, FP. Rule 101, 102) are also applicable to Forest department. Special rules applicable to the Forest Department in respect of conservancy and work charges reproduced in Rule 158 to 164 of financial rules under devolution rules are incorporated in the appropriate paras below. 20.02 The Classification of Works:- ‘The forest works are classified undertwo major categories, (i) Capital works. ii) Revenue works. They are broadly represented in forestry by major heads of account to 4406 and 2406 forestry and wildlife. Forestry Research and Education is grouped under Agricultural Research under majorhead 2415. Work under any major, minor, sub-head or detailed head should be taken to mean an independent operation under a detailed head, including all subsidiary processes required for the completion of the particular operations, in a definite portion of a forest such asa coupe or compartment, or block or range (eg. In case of departmental exploitation of forest, cach coupe or compartment may be taken as a separate unit, and the process of felling, conversion and transport should form one work). Completing a single operation like plantation over a period of years may be taken as one work. Whereas cultural operation in an annual coupe catried out in short period as a single operation, where the operation extends over a large area and the expenditure for each coupe or block is not clearly distinguishable as in case of fire protection and demarcation of forest, the range may be taken as a unit of area. The following are quotedas instances of unit of work under each detailed head. ‘Timber/Firewood/Bamboo: - (i) Demarcationof coupe. Gi) Marking of trees ina coupe. (iii) Felling, conversion and transport from cach coupe. (iv) Independent silvicultural operations like C.B.0 /elimber cutting, improvement works when carried out independently. (v) Maintenance of machinery and equipment for particular operation. (vi) Maintenance oflogging/ transport unit. (vii) Purchase of consumable stores for departmental operations. (viii)Upkeep of cattle (ix) Purchase of store, tools and plants Author PCCF (P&M) 87&) ‘Communication and buildings (xi) Maintenance of boundary marks (xii) Reproduction (xiii)Fire protection (xiv) Other operations 20.03 20.03.01 @ i) Gi) wy () (wi) 20.03.02 @ A detailed classification of work is done under annual plan of operation prepared by the R.FOs. and Dy. C.F, When the work extends over more than one year the total work is divided into annual portion of work (plantation); whereas in case of coupe working, even if the work extends over more than one year the complete coupe workings called as one work In the present system of accounting, detailed head, represented by computer code is treated as @ unit of accounting. For the purpose of further classification, the work is divided into primary operations mentioned above. Working of timber or firewood consists of variety of operations. When a combined single estimate is prepared its designated as one work. Classification of work is adopted for the purpose of working MFP, wildlife, soil and water conservation work according to the need, the basic classification following the major categories mentioned above. Procedure to commence works and preparation of a project or (budget) estimate of works Procedure to Commence Works: Norevenue work shall be commenced unless:~ (BFM 206) ‘An estimate is sanctioned by competent authority. The definition of capital and revenue ‘works is defined in chapter XXIV-24.02. The revenue works for the purpose of this chapter are the works sanctioned under major head-2406 and 2415 and capital works are the works executed under budget head 4415 and 4406, The common rules are applicable for execution ofthe sanctioned works under these heads. All powers to incur expenditure must be exercised within budget limits. Conversely provision in the budget does not authorize expenditure without further sanction if the amount of item is in excess of the maximum limit fixed for each class of officer in the orders sanetioning them. They should therefore indicate the source (with complete account classification) from which it should be met. Expenditure can only be incurred on works or other objects if sanction of competent authority has been obtained as required by any statutory rules or by any orders, generally or specially issued thereunder by competent authority or is contained in the rules in any authorized code, if funds to cover the charge during the year have been provided by competent authority and ifno breach of any canons of financial propriety is involved, When estimated cost exceeds the power of sanction of such work of the Dy. C.F. the prior sanction of the competent authority should be obtained for the whole work as well as the rates. Funds are allotted and orders are given forthe execution of the work Capital works should commence only after obtaining administrative approval. Detailed plans and estimates should be prepared and got sanctioned from competent authority, funds allotted, and orders forits commencement should be given before starting the work Preparation ofa Project or (budget) Estimate of Works:- ‘The estimate of work or estimate ofa project should contain introduction giving need of the project or work, objects of work, details of work, including items, measurements, quantities, rates and estimated cost of each item of work and the justification for undertaking the work. Such an estimate of a complete work may consist of individual estimate of an independent 88,(ii) Gil) wy) wv) wi) wii) (viii) i) work or a composite estimate of all the works according to the need. An abstract of the estimate should also be prepared. In case of repairs and maintenance of civil works, the description of the works / ‘measurements of the items of works and an abstract may suffice. The maintenance works under forestry are of more complex nature. Normally estimates of such works ate prepared under Annual Plan of operations. A detailed estimate of each work should be prepared in respect of exploitation, plantations et. ‘The estimates of forestry works are prepared according to the schedule of prescribed works under sanctioned working plan or according to the sanctioned scheme under Five Year Plan. The schemes are prepared one year in advance. The year in which the works are to be executed are clearly indicated. The details of area are based on survey demarcation of the area. Treatment map of the area should invariably be verified by the Gazetted Officer. The detailed maps of the area should be enclosed with the scheme, before submitting proposal for its sanction. The proposal should be based on adequate scrutiny of record to avoid execution of works on wrong sites. The proposal of the scheme or project should be accompanied by the detailed estimate, plans, maps, measurements of the proposed work, quantities, rates, amount and expenditure required for each item of store, tools and plants, etc. The estimating officer will be responsible for the mistake of measurements, quantities, volumes and the supervising officer i. Sub. D, F.0. and Dy. C.F. will be responsible for any technical mistake including the quantities, ates and amount given in the estimate. In case of works sanctioned under budget or for which administrative approval has been given by the Govt, detailed plans and estimates, maps should be prepared expeditiously. In case of each estimate submitted for administrative approval or technical sanction, information in the prescribed form, should be submitted as an Annexure of description of the work. Such forms prescribed for civil works by the P.W.D. manual, para 141 should be submitted along with the estimate. {Annexure XX ()} ‘The rates given in the estimate should be according to the sanctioned schedule of rates or according to the rates approved under type estimate which are prepared for each type of work. Detailed justification and authority should be given for any deviation in these rates ‘The provision for transport cost, Labour amenities should be given with factual data ‘The abstract of estimate should be given alongwith estimated amount in rupees. ‘The abstract of work should be prepared keeping in view the method in which the work is proposed to be executed. Whenever the work is proposed to be given on piece rate, the detailed break-up of cost of material to be supplied and the items of wages to be given to the piece rate workers should be indicated separately to keep better control on the works. ‘Theestimate should provide the cost required on shelter for Labour, store, store-house, tobe prepared or hired and provision for contingencies on unexpected items of expenditure. Up to 5% amount may be provided on such works, but this provision can not be utilized for any new work which is not included in the proposed estimate, without specific sanction of the competent authority, even if the work is antecedent to the main work. The provision for contingent expenditure under sub estimate ofa project may however be limited to 3% of the estimate, Specific provision should be made in the estimate for cost on supervision of the work at local level, store tools and plants as per rules. The cost on store, tools and plants should be limited to 1.5%, The cost of supervision should be included only after obtaining prior approval or as perprescribed norms in a particular scheme. isting power of Technical Sanction-: The Following powers are delegated to respective Engineers in Forest Department to accord Technical Sanction for each Civil Work. 89