CMSE Prepared by ANJANA S - PowerPoint Presentation

1. CMSEPrepared by ANJANA SLECTURER IN CIVIL ENGINEERINGGPTC ADOOR

2. Negotiated rates In case no tender is coming forward or the rates quoted are also abnormally high it becomes difficult to complete the workIn such cases department can negotiates with the party offering lowest tenderer to reduce the rates to a reasonable levelDepartment can also negotiates with the selected contractors after studying their experience ,financial status,reputation etcThe work can be split up and entrusted to different parties by nomination to carry out works as per estimated rates

3. Sub contractsSub contracting should not be carried when clauses donot permit subletting of the contract without written consent of the employerIn subletting ,liability of contractor is to be defined.In major works sub contracting may be permitted for supply of materials, compaction and consolidation of earthern bunds,formation of approach roads, plumbing and sanitary fittings,electrifications etcMain contractor is to deal with sub contractors and should see that materials or work done is upto specifications mentioned in agreement.

4. TENDERS…….

5. TENDERSIt is an offer in writing to execute specified works or to supply some specified articles at a certain rates within a fixed timeThis should be under certain conditions of contract and agreement between contractor and the department

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8. Necessity of tendersIt is necessary for arranging contract to execute works which could not be carried by employment of department Labour

9. Sealed tendersTenders should be sealed ,should always be invited in open and public manner possible whether by advertisement in government Gazette or local newspapers,or by notice in English,posted in public places,and tenders have free acess to contract documents.

10. Tender notice should cover the followingEstimated cost of workCategory of contract to tenderTime limit and place of tender documents made available for inspectionPlace and date on which tenders are submitted and are to be openedAmount of earnest money and mode of payment and nature of security depositWith whom and what authority or department inviting tendersName of work and its locationEstimated cost and its locationValidity of tender

11. Tenders are opened at fixed time and date by authorized officer in prescence of the intendening contractors or their agentsTenders of any contractor connected with government service directly or indirectly should not be accepted

12. List of documents to be attached to the signed tenderChallan or deposit or call letter of local bankIncome tax clearance certificateDecleration of work in hand,balance of work to be completedIf not registered, solvency certificate

13. SHORT TENDER NOTICEWhen works are to be completed quickly or whether the offer is not received from contractors for earlier tender notice with short durationSuch notice which is sent to a short time known as short tender noticeTerms and conditions are similar to ordinary tender noticeQutations in sealead covers for petty works are invited Work is based on amount quoted by contractor and experience of contractor

14. TENDER DOCUMENTSThe executive engineer or competent engineer should prepare the following documents to include the tender.Brief tender notice to pressDetail notice to contractors Additional instructions to contractorsGeneral descriptionStatement of design detailsPrinted form of agreement duly compleyed ain all aspectsAdditional general conditions of contractGeneral specifications and detail specificationsStatement of machinery ,its rent etc

15. Quantities,unit rates,amountsIndex/key plan,site planDetail drawingsLead for various materialsPowers of resiging tenders without assigning any reasonsPenalty conditions for slow progress of work and delay in completion of workDesignation of the arbitration authority in case of any disputeConditions regarding the employment of technical personnelWeather conditions in the area ,communication facilities

16. EARNEST MONEY DEPOSIT(EMD)It is the amount the contractor has to deposit with the department at time of submitting a tenderIt consist of a tender form,usually 2% of total estimated cost of the projectIt serves as a check to prevent contractor from refusing to accept the work when tender has accepted

17. OBJECTS OF EMDTo reduce unnecessary competition:- if no earnest mney deposit is collected,heavy competitions may start among tenderersContractors who are not having stable financial status also offers tenders also increases unnecessary competition with tenderersTo act as tool for punishment:-If contractor quotes lowest rates ,without intention of doing the work,Earnest money shall be taken by the department as a punishment to contractorsTo act as a compensation:-When the lowest quoted contractor refuses to take the work,the work can be allotted to second lowest quoted contractorEMD collected from first lowest quoted contractor compensates to great extend to the loss of department

18. SECURITY DEPOSITThe contractor has to deposit 10% of the tendered amount with the department when the tender is acceptedThis is inclusive of earnest money already depsited by contractorThe money is kept as a check so that contractor fulfills all terms and conditions of contract and carries out work satisfactorly according to specifications and progress of workIn case contractor fails to fulfill the terms of contract,whole security money is fortified by the departmentWhen contractor completes the work as per drawings, specifications and directions of department within time ,security money is refunded to contractorSecurity deposit is refunded after a maintainance period of 6 to 12 months after completion of work,handling over to department.

19. OPENING of TENDERSTenders must be submitted latest by prescribed date and time in sealed cover to ensure secrecy till they are openedName of work and due date should be written on the cover for the purpose of identityTenders recived after due date and time are rejectedValid tenders are opened at the time notified in prescence of tenderers or their representatives, who select to be present

20. SRUCTINITY OF TENDERSThe complete list of contractors who have issued tenders is to supplied to the officer opening the tenders, the number is filled at top of statementEntry is to be made of all names in the statementEarnest money deposit is verified,tenders submitted without earnest money deposit are rejected.In case wrong schedule of rates is quoted the heading should be corrected and altered with correct name of scheduleIf contract has no relationship with schedule of rates it is marked “NOT APPLICABLE” in the columnIf the contractor returns a blank tender document ,it should be marked “BLANK TENDER”If a contractor doesnot return attender document at all it should be noted “NO TENDER”If any conditional tenders are submitted a note is to be made on the statement to this effect to write against his name “CONDITIONAL”

21. SRUCTINITY OF TENDERS cont….Late tenders are not openedA certificate at the bottom of the statement is to be completedThe officer has to fill the number of tenders recived within duetime,plus the blank tenders received in time. hence total number of tenderers should be same,should be checkedLetter numbers quoting Administrative approval and technical sanction are to be inserted before the form is put or recommended to authorities for appearing tenderThe amount of tender must be less than amount clued in administrative approval for items included in tender,should be checked before acceptance.

22. COMPARATIVE STATEMENT OF TENDER and acceptance of tenderRates and amount quoted in valid tenders are tabulated in the form of statement known as comparative statementWhile preparing comparative statement,careful is made note to all conditions that have been mentioned and financial implications worked outArithemetic calculations with respect to rates, quantities amounts and totaling should also be checked,while a party giving wrong calculations may create disputes

23. NEGOTIATION AND ACCEPTANCE OF TENDERThe lowest tender is accepted unless poor past performance and limited financial or physical capacity of contractorConditional tenders are generally not acceptedIf the conditions are not severly restrictive or impracticable to work out the financial implications of conditions and the rates are lower tender may be acceptedIf the rates are quoted by contractor are high,tenders may be rejected or reinvited provided a reasonable offer

24. If there is no legal complications in not accepting the tender,a clause is added in tender notice for right to reject any or all tenders without any reasonThe tenderer whose offer is accepted should be intimated and asked to sign the contract documents within a period of timeIf the contractor fails to sign ,the earnest money forfeited( fine ),and work is allotted to second lowset quoted contractorSite of work is handed over to contractor,to start the work after signing the contract agreement,and paying necessary security deposit.

25. Work order

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27. Work orderIt is an agreementEvery department has printed work order books for doing such worksApproximate quantities of different items of work,detailed specifications of each item of work,time of completion of whole work,penalty imposed for not fulfilling the terms and conditions of work orderRates are taken from schedule of ratesIn case the rates are not available,analysis is done,rate is approved by competent officerPayments are made by measurements of work doneNormally 10% of bill amount is deducted from running account bill as securityThis amount is refunded in final payment on satisfactory completion of workIn case of inferior work or unsatisfactory work,debitable agency can be engaged.

28. CONTRACT AGREEMENT…

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30. Contract agreementIt is an legal agreement enforced by law binding both government as well as contractorThe volume of work or supply, rate of payment,time limit of completion,penalties for defaults on part of contractor as a part of contract agreementsContract agreement is executed on prescribed contract form between contractor and executive engineer who is responsible to sign agreement on behalf of governmentIn the agreement,total quantity of work indicating different items of work to execute total cost of work,time of completion,are clearly mentioned10% of estimated cost is imposed on penalty on contractor,if he fails to complete the work,within prescribed time without any valid reasons

31. Details of contract agreementWhen a tender of contract is accepted, an agreement between contractor and owner takes placeThe documents defining the rights and obligations of owner and the contractor are attached to the agreement bond, this is called contract agreementEach page of it bears the signature of the contractor and accepting authority and all corrections are intialled

32. Contract agreement includes….Title page:-It is contains the name of the work,name of contractor,contract agreement number,contents etcIndex page:-it contains contents of agreement with page referencesTender Inviting Notice:-it contains a brief description of work, estimated cost of work,date and time for receiving tenders,amount of earnest money and security deposit, time of completion etcTender form:-it contains bill of quantities, contractors rate and total cost of work,time of completion,security money to be deposited,penalty clauses etcSchedule of issue of materials:-it contains a list of materials to be issued by the department/owner to the contractor with the rates and place of issueDrawings:-it is a complete set of drawings plans,elevations, sections,detailed drawings,site plans etcSpecifications:- the specifications included in contract documents are:-General specifications:-it includes class and type of work,quality of materials etc Detailed specifications:-it includes detailed description of each item of work including material and method used with quality of workmanship requiredGeneral conditions of contractSpecial conditions:-depending on nature of work,it mentions taxes,royalities included in the rates,labour camp,labour aminities,compensation of labour in case of accidents

33. All the above mentioned documents constitute contract documentIn general,intention of contracting parties is determined from contract executed by themContractor should carefully read and understand the contract before executing the work

34. CONDITIONS OF CONTRACTRates agreed by contractor are for complete work including materials,transport,labour,and all other arrangementsContractor shall deposit 10% of estimated cost as security money depositContractor have to complete the work by a specified date and maintain a monthly progress,if he fails,he is responsible for penalty,or compensation and a part or whole of security money may be forfeitedThe time may be extended by the competent authority on written application of contractor on valid reasonsRunning account payment shall be given to contractor on valid reasonsCost of materials issued to contractor is deducted from first running bill

35. Work shall be done strictly according to specifications,and bad work is dismantled, or contractor is liable for compensationIf progress is not satisfactory,a separated debitable agency may be chargeable to orginal contractContractor shall have to execute the work as per altered specification and design, if alterations done by competent authorityContractor have to arrange tools and plants necessary for workWork shall be kept open for inspection of departmental engineersWork should not be sublet,and contractor shall have to pay wages to workers as per local wagesCompensation to the workmen shall be paid by contractor for any accident or damageFor any claim or dispute, the decision of the superintendent engineer is final

36. All taxes or royalities etc shall have to be paid by contractor which are included in the ratesLabour camp shall have to be maintained and required amenities to labour shall have to be provided

37. MEASUREMENT OF WORKSThe measurement book (common Form No.298) is a most important record on basis on all accounts or quantities, whether the work is done by daily labour, piece work,schedule contract,lump-sum contract of materialsIt is a original record of actual measurements or accounts and forms a reliable record as it may have to be produced as evidence in court of lawAll the books belonging to a division should be numbered serially and pages are machine numberedA register of M-Books should be maintained in divisional office showingThe serial number of each bookThe names of subdivisions to which issuedDate of issue and its date of return

38. A similar register is maintained in divisional office showing names of sub-divisional officer,section officer,to whom measurement books are issuedBooks no longer in use would be withdrawn immediately even though not completely written upAll completed measurement books containing measurements of works executed by contractors having running accounts should be sent to divisional office for final record after final bills have been paid to contractorsAll completed books,supplies for which payments are made on hand receipt or first and final bills, measurement of items departmentally payments are made by muster roll,should be sent to divisional office for final record,immediately sent after all billsFor earth works,payment is done with reference to reduced levels,and recorded in LF books.Quantity of earthwork should be made after plotting levels in the form of LS and CS

39. A PAGE OF M- BOOK

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41. Rules to be followed in recording measurementsTop lines under columns 1 to 4 in measurement book is filledAny lines not required should be strike off to prevent additional enteriesDetailed measurements are recorded by in charge of works to whom measurement books have been suppliedEach measurements should start with entries startingIn case of bills for workdoneFull name of work as given in estimateSituation of workName of contractorName and date of his agreementDate of commencement of work,date on which the site was handed overDate of actual completion of workDate of measurement

42. Rules to be followed in recording measurementsIn case of bills for supply of materialsName of supplierNumber and date of his agreement or orderPurpose of supply in one of the following forms is applicable:StockPurchaseAll measurements should end with dated signature and designation of person making measurementsif measurements are taken ,first and final measurements are recorded in M-Book, in later actual date of completion are noted

43. Signature of contractor or his agent should be obtained in M-Book after each set of measurements in addition to “I accept the measurements”Entries are written continuously in M-Book, no blank pages should be left,no page should be turnout.Any page left blank must be cancelled by diagonal lines and cancellation being attestedNo entries are erased,if any mistake made, it is corrected by responsible officer,intialled and datedEntries should be made in ink.if not possible ,pencil entries are done.Entries in contents of area should be made by inkWhen bill is prepared for work,every page with detailed measurements must be scored out by a diagonal line in red inkAfter payment is made, an endorsement is made in red ink giving a reference to the number and date of the voucher of the payment.

44. STANDARD MEASUREMENT BOOKSPeriodical services like white washing,colour washing,painting distempering etc of a building are carried out at regular intervals These measurements are recorded in standard measurement books hence useful for further repair and maintainanceThe measurements are entered in M-Book by Assistant Engineer and certified by Deputy Executive Engineer or Executive EngineerCalculations are verified by divisional accountant

45. Precuations while using Standard Measurement BookStandard measurement book should be numbered in alphabetical seriesEntries made in standard measurement book should be recorded legible in ink and certified as correct by responsible officerAn assurance should be obtained periodically by divisional officer,that all standard measurement books are inspected by him that entries have not been manipulated

46. White washed brick wall

47. Colour washing a brick wall

48. Applying Distemper paints

49. Pre-measurementAll measurements of work done and entered in M-Book when they are finished,similarly for equipment or supplies made are entered when they are received in good conditionIn certain circumstances it is not possible to take measurements when the works are completed, in such cases measurements are taken and recorded before the starting of workSuch measurements are called Pre-measurements

50. Cases where pre-measurements are taken are listed below:-Steel reinforcement in RCC works:- Before concreting is done in all RCC works, it is necessary to measure the quantity of reinforcement, hence no measurements can be taken when work is completedJungle clearance and silt clearance:- Measurements of all jungles to be cleared ,whether jungle is solid or in patches shall be recorded by engineer-in-charge before starting the work.same procedure is adopted in clearance of silt in canals/tanksRoad Works:- Before taking any road project,it is necessary to deposit stacks of broken stone,sand,gravel etc along the sides of proposed road and measurements are taken and it is not possible to take measurements of such broken stone, sand, gravel etc while laying and finishing road surface

51. Check measurementsThe aim is to check errors in measurements to prevent fraudlent entriesCheck measurements are conducted on those items :-Which appear obviously incorrectWhich would be easy chance of fraudWhich would seriously affect the total amount of bill if inaccurate

52. Sub-divisional officers should check measurement before payment and in proper time in following casesAll final bills on running accountsAll first and final bills over Rs.5000/-Works (included in all kinds of bills over Rs100/-) which will not have a chance for check measurement after certain stage,for eg: works in channel,river or tank bedsCheck measurements are necessary when supplies are arranged by public work stores division from firm direct to Division concerned

53. In addition to check measurements by subdivisional officer,it is the duty of divisional officers to check measure the works which are in progress during inspections and should maintain a register of check measurementsThe number of check measurements by divisional engineers (regular divisions)should be atleast 36 in a financial yearDivisional engineers (special divisions)should check atleast 24 in a financial yearDivisional engineer should check measure atleast once, all individual works costing Rs 50000/- and more

54. Check measurements done by executive engineer should be spread out through out the year,hence no rush in check measurements towards the end of financial yearFrequency of check measurements should be correlated with amount of bill to be paid in respective monthsSuperintending Engineer also checks the measurements works at a particular year as directed by chief engineerCheck measurements done by subdivisional officers are recorded inM-Book When date of measurement and date of check measurement are same,a certificate to that effect is recordedWhen measurements are done in prescence of higher officer,the higher officer should record the measurements

55. Contractors Acceptance of MeasurementsMeasurements are taken at different stages during the progress of work are entered in M-Book in presence of Contractor or his agentMeasurements are entered in M-Book at the work spot itselfContractors signature shall have to be taken for each set of measurements with an writing “I accept all measurements”Measurements entered in M-Book will be proceed for further action to make payment to contractor The above procedure of entering measurements in M-Book with signature and writing of contractor is known as “Contractor acceptance of measurements”

56. BILLSA bill is a statement of claims against the government containing specifications of nature and amount of claimThis may be either in gross or items and includes such as a statement in form of a single receipt.A bill or cheque becomes voucher only when it is recipted and stamped as “PAID”

57. Preperation of billsBills are prepared in printed form for the purpose of treasury rules or other departmental regulationsSeparate forms are prescribed for preparation of various schedules, advances, payments to contractors should accompany the billAll bills must be signed and filled in ink. Entires are clear and legible. It should have serial number allotted to it in bill registerAll corrections and alterations in money columns and total of bills should be neatly made and attested with full signature with date, of the person authorized to signIt should be ensured that expenditure relating to two or more heads is not included in one bill except in cases provided in rules

58. When bills are prepared for charges by special sanction,the number and date of sanction should be quoted on the bill,an attested copy of sanction must be enclosed to the billBills requiring previous counter signature should not be presented in disbursing office(വിതരണം ചെയ്യുന്നു) before counter signature has been obtained Blank spaces in money columns or in columns of bills should be covered by oblique linesTotal amount of bill should always be written in words and figures

59. Before the bill of a contractor is prepared, entries in measurement book relating to description and quantities of work /supplies should be verified by subdivisional officerCalculations of “contents of area” should be checked arithemetically under his supervisionRates allowed should be entered by subdivisional officer in abstract of measurementsBills then prepared from measurement entries depends on the mode of paymentFull rates as per the agreement,catalogue,indent or other order should be allowed if the quality of work done as per specifications

60. From M-Book all quantities are clearly traced into documents on which payments are madeA bill is prepared for work or supplies measured a remark “bill submitted to the Sub divisional officer or Executive engineer on…………………” should be attached to abstract of measurementsDocument on payment should show the number and page of M-BookBefore signing the bill, subdivional officer should compare and verify the quantities of bill recorded in M-BookWhen bill is on a running account,it should be compared with previous bill, the memorandum of payments are made up,any recoveries should be made should be shown in billThe officer empowered to pay the bill,should record a formal pay order specifying the net amount payable the payee .the payee should acknowledge in his gross amount payable inclusive of recoveries in the bill.

61. Payment of billsTypes of bills:First and final bills-Form 24 (PWD VI-69)Running Account bills A-Form 25 (PWD VI-70)Running Accounts bills C-Form 27 (PWD VI-74)Lump sum contract Bills- Form 27-A and 27-B (PWD VI-75 (a)and 75 (b)Hand Receipt-Form 28 (CF 476)

62. First and final bill-Form 24 (PWD VI-69)This form is used for making payments both to contractors for work and to suppliers, when a single payment is made for a job or a contract on completionA single form may be used for payments to several payees, if they relate to same work,or same head of accounts in case of supplies

63. RUNNING ACCOUNT BILLSRunning Account Bill A- form 25(PWD VI-70):- This form is intended for piece work contract and used whenIt is proposed to make an advanced paymentIf an account payment is made but an advance payment is already made for same work is outsanding( work is not paid).Running Account Bill C-Form 27(PWD VI-74):-This form is used for piece work contractIt is used for contracts when account payments are madeIt is not used if advance payment is made or if advance payment in respect of work is outstanding against contractor

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65. Hand receipt-Form 28(E.F.478):-It is simple form of voucher used for all miscellaneous payments and advances for which none of special form 24,25,27 is suitablePurpose of payment and designation of officer should be furnished in hand reciptNo agreement is necessary for payments made in the form of Hand receiptEvery voucher must have a sign of responsible disbursing officerThe order should have amount payable in words and figures.

66. Mode of payment of billsFirst and final payments:-first and final bill form 24 is used for payments both to contractors for work and to suppliers when a single payment is made on job after completionA single form is used for payments of several payees related to same work,are billed at same timeFinal payment:-It is made on running account after satisfactory completionFinal payment is done on termination of contract and full settlement of account due on contractorIt is passed by divisional engineerFinal payment made to contractor ,total advances made to him on running account bills or other recoverable payments shall be deducted.

67. Intermediate Payments:-They are made to contractor with respect to contract agreementNo details of work done are given in account of work in the prescribed bill form.Details of measurements are given in the bill formReferences should be given to the numbers and pages of the measurement books Part and final payment:-After completing the work as per drawings and specifications final bill is prepared and deductions shall be made as a part of payments of running account bills. This is a common practice in item rate contract

68. Advance paymentsSecured advance payments

69. Checking of billsBefore presenting the bill to treasury or sub treasury the subdivisional officer should check the billBefore signing the bill the officer should compare the quantities in bill and those recorded in M-BookHe should check all rates are correctly entered and all calculations are checkedFor running account bill,it is compared with previous bill,all recoveries are made on account of the workIf subdivisional officer is not empowered to make payment,bill along with M-Book is given to divisional officer for authorizationWhen bill is prepared,every page of detailed measurements must be scored with diagonal red line.when payment is made,an endorsement(അംഗീകാരം) is made in red ink,giving reference to the number,and date of the voucher of the payment

70. Advance payments are previously recorded in each billNot more than 2 consecutive bills may be paid without detailed measurements, whenever 5000 or 25% of estimates whichever is less is paid on such billsFinal payment should not be paid without detailed measurementsDeductions in the bill should be properly made as recovery for advance payments,recovery of department materials,hire charges of departmental tools and plants,amount to be held in security deposit,recovery towards penalty for slow progress.In final bills officer in charge of work should certify no dues and satisfactory completion of work is done.

71. Recoveries to be made from billsCost of materials issued to contractors :-cement,steel,and other materials will be supplied through departmental stores,recoveries are made if contractor doesnot use all materials from storesHire charges for tools and plants:-contractors use department tools and plants like rollers,dozers,trucks,concrete mixers,tar mixers,on hire basis.hire charges are worked out on hours of use or kilometerage.log books are mainained and recoveries from subsequent billsAny amount due towards security deposit:-contractor whose tender is accepted to deposit 10% of tender amount as security money .it is paid back to contractor after an observation period

72. Advances paid to the contractor:-in some cases entire security deposit will not be collected in one installment before starting the work,the first instalment is 2.5% of value of work at the time of taking over work, rest in further installments.The remaining amount of security deposit to be paid is called with held amount and will be deducted in regular instalments from each running account billsPenalties for slow progress of work:-It is a type of punishment on contractor so that he can rectify and take all necessary measures for defaultsPenalty may be fixed sum or certain percentage of tendered cost upto a maximum of 10% of estimated cost

73. Reasons for imposing penalty for contractorsNot fulfilling the terms and conditions as per the agreementSlow progress of workPoor quality of workUse of substandard materials, bad workmanshipImproper usage of departmental materialsUnauthorised subletting of workDamage caused to government properties due to poor planning and organizationAny other deviations and modifications by contractor without prior permission to executive engineer

74. Penalties imposed to contractor in form of:-Liquidated damages for delays:-if contractor fails to do work within time ,damages are recoverable.charges as fixed amount for damages payable at each day or week of delay.the fixed sum should not be more than damageUnliquidated damages:-it is penalty lieved to rectify the actual damage suffered by department. the penalty amount depends on magnitude of loss suffered due to non completion of work as per time, using low quality material, bad workmanship results in leakage of roofs, floor cracks, warping of door and window frames.

75. Recoveries to be made from billsCost of materials issued to contractors :-cement,steel,and other materials will be supplied through departmental stores,recoveries are made if contractor doesnot use all materials from storesHire charges for tools and plants:-contractors use department tools and plants like rollers,dozers,trucks,concrete mixers,tar mixers,on hire basis.hire charges are worked out on hours of use or kilometerage.log books are mainained and recoveries from subsequent billsAny amount due towards security deposit:-contractor whose tender is accepted to deposit 10% of tender amount as security money .it is paid back to contractor after an observation period

76. Advances paid to the contractor:-in some cases entire security deposit will not be collected in one installment before starting the work,the first instalment is 2.5% of value of work at the time of taking over work, rest in further installments.The remaining amount of security deposit to be paid is called with held amount and will be deducted in regular instalments from each running account billsPenalties for slow progress of work:-It is a type of punishment on contractor so that he can rectify and take all necessary measures for defaultsPenalty may be fixed sum or certain percentage of tendered cost upto a maximum of 10% of estimated cost

77. Reasons for imposing penalty for contractorsNot fulfilling the terms and conditions as per the agreementSlow progress of workPoor quality of workUse of substandard materials, bad workmanshipImproper usage of departmental materialsUnauthorised subletting of workDamage caused to government properties due to poor planning and organizationAny other deviations and modifications by contractor without prior permission to executive engineer

78. Penalties imposed to contractor in form of:-Liquidated damages for delays:-if contractor fails to do work within time ,damages are recoverable.charges as fixed amount for damages payable at each day or week of delay.the fixed sum should not be more than damageUnliquidated damages:-it is penalty lieved to rectify the actual damage suffered by department. the penalty amount depends on magnitude of loss suffered due to non completion of work as per time, using low quality material, bad workmanship results in leakage of roofs, floor cracks, warping of door and window frames.

79. CONTRACTOR’S LEDGERPersonal accounts and other transactions of each contractor are maintained in a book called Contractor ledgerIt is kept at divisional officeDivisional accountant is responsible for correcting contractors ledgerDebit entries are made ,transactions are recorded in the accountsAll posting in ledger is supported by cash book or vouchersValue of material issued to contractor is debited on his account with his knowledgeSecurity deposit is not included in personal account of contractorClosing balance of every contractor should be balanced monthly.

80. Imprest AccountIt is a standing advance of fixed sum of money given to an individual to enable him to make disbursements by divisional officerThe imprest amount should not exceed 1000 Rs without special sanction of governmentSection officers are made petty payment for cartage of materials,departmental labour, Imprest payment are made by sub divisional officer,and accounted for in “permanent imprest”cash book each days transactions are noted in registerfor each item of payment,name of estimate,name of payee,nature of bill paid,reference to M-Book and page noted in imprest bookPermenent Imprest amount may be increased or decreased by subdivisional officer to frequency and occurance of petty payments.

81. Instructions for maintaining imprest cash accountAmount with which imprest cash account is opened and entered in red ink with date of remittance (cheque no,date should be entered if imprest amount is granted by chequeAmount received fro time to time for recouping (വീണ്ടെടുക്കുന്നു) imprest should be entered in red inkDaily payments are entered when they are paidAccount should be balanced from time to time few days before,the monthly closing of cash book of disbursing officerRight hand page of form is cut and sent to disbursing officer,and counterfoil is retained by imprest holderAccount should be supported by vouchers for each paymentThe account is returned to the recouping officer when imprest is recouped (തിരികെലഭിക്കേണ്ട പണം തിരിച്ചുപിടിക്കൽ) ,enhanced,reduced or closed

82. WORKS REGISTERIt is a permanent record showing total expenditure incurred in the division during a yearThis record is maintained in divisional officeThe object of work register is to verifyCost of subworks and subheadsPredict excess payments over estimated amountsWork registers are maintained separately for major and minor worksIn case petty works,no record is necessary

83. Following points are followed for maintaining work registerSanctioned amount of estimate should be entered for each workWhen supplementary estimates are sanctioned,the additional amount sanctioned should be entered below corresponding amount of original estimate and totaledWhen revised estimate is sanctioned, register of original estimate should be closed, revised estimate should be entered on fresh page and marked as “Revised Estimate” in red inkPostings of work register is completed and submitted to divisional engineerProbable excess amount in total cost or subhead cost is given special attentionWork slips are prepared basis on work register enteries and submitted to superintending engineer.

84. Work accountsCost of individual works and transactions to individual contractors are maintained in “Work Accounts”Work accounts are maintained by subdivisional and divisional officersThese accounts include cost of each work,transactions affecting cost of work like materials recivedThe aim is to publish accurately actual cost of work doneThe details of accounts are useful for statistical informationAnalysis of comparative cost of various classes of work or types of buildings In large works, construction period is long,it becomes esay financial control of transactionsIt is useful for divisional engineer to compare monthly cost recored in accounts for work doneIt is easy to account general services like establishment, tools and plant

85. Works abstractsIt contains all transactions of a work during a month with respect to cost,stock and other charges, prepared by subdivisional officerGenerally one work abstracts monthly for each working estimateIn large works it is divided into subworks and separate work abstract for each subworkEntries in works abstract are done in cash book,connected bills of contractor or supplies.Cash refunds are posted as minus entries All miscellaneous charges are grouped under one or more heads “contingencies”Materials issued to contractors should be creideted under subhead “Materials –at –site-issued”Quantities of work executed should be written in detailed statement from M-BookIt helps in finalizing closing balance of contractor accounts and helps in finding out correctness of up-to-date total under suspense heads like contrctor advance payments,contractor other transactions

86. All the above details are certified by subdivisional officer with dated initialsWorks abstract is forwarded to divisional officeWork abstract is closed and checked by divisional accountant.