Page 104 - IRSEM_Main Book

Annexure: 4-A9 (Contd.)

Items of Estimate Heads of Accounts Advance Value of Total charges

payments material
No of Material received in
Date Particulars Development for supply
Vouchers Amount Amount Amount Amount Capital DRF Revenue Fund of at site advance of Cash Store total
payment of
materials
contractor
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17

(3) This register should show the amount of estimate sanctioned, the budget allotment and details of expenditure on each work by heads of
accounts and in addition under sub-heads of estimates in case of track renewal works estimated to cost Rs. 3 lakhs and over and Rs. 1 Lakh
over and in the case of other works. In this register sub-heads of estimate estimated, to cost less than Rs. 10,000 need not be separately
detailed, but may be grouped together as may be found convenient. The Register may be arranged by detailed heads of classification (for
works falling under the demand relating to creation and replacement of assets) separate folios being set apart for each work. At the close of
every month the register of works should be totalled up and the monthly, yearly and 'up-to-date' totals for each work struck. The register of
works should be preserved for a period of 10 years. (Para 1474)

(4) In posting the Register of works in the case of works, the accounts of which are kept by sub-heads, the last column relating to each work
will always show the 'total charges', the last column but one will show 'value of materials received in advance of payment to contractors',
the last column but two will show the value of the 'materials-at-site' and the last column but three will show 'advance payment for supply
of materials'. In case of works, the accounts of which are not kept by sub-heads, the value of 'materials-at-site' need not be separately
shown but the value of materials received in advance of payment to contractor and advance payment for supply of materials, if any, should
be shown in all cases. (Para 1475)

Chapter 4 Budget Estimates, Expenditure, Budget Control and Completion Reports Page 77 of 535