Page 111 - IRSEM_Main Book

(5) Completion of Works: In common with works costing over Rupees one crore, a work or
scheme costing less than this amount should be considered as completed when it fulfills
the purpose for which it, when sanctioned, was intended, and when there has been no
expenditure thereon for three months thereafter. All outstanding debits and credits
pertaining to a completed work should as a rule be adjusted in the account of the work
within three months of the date of completion. The accounts of a completed work
should be closed six months after the date of completion and a completion report of the
work drawn. (Para 1708)

(6) A completion report for works costing Rupees one crore and less should subject to the
detailed instructions issued by the Railway Administration, be prepared in the same
form as that for works costing over Rupees one crore. It should compare the actual
expenditure incurred with the sanctioned amount and should give under each sub work
brief explanations of all excesses and savings of over 5 per cent or Rs. 10,000 whichever
is less. The authority sanctioning the estimate may prescribe any additional information
to be submitted along with the completion report. (Para 1709)

(7) A certificate to the effect that necessary addenda or corrigenda to the list of Buildings
have been issued should be recorded on all completion reports for staff quarters and
other buildings. A certificate to the effect that the necessary entries have been made in
the siding registers and the register of deposit works should be recorded on all
completion reports relating to assisted sidings and deposit works. (Para 1710)

(8) A completion report duly verified by the Accounts Officer should ordinarily be submitted
to the authority who accorded the administrative approval to the work for information
or regularisation. In respect of structural and track renewal works costing over Rupees
ten lakhs included in the sanctioned budget with the prior approval of the Railway
Board, and works sanctioned out of turn with the administrative approval of The Railway
Board being beyond the General Manager's power of sanction, the completion reports
may be finally dealt with by General Managers except (a) when they involve an excess
beyond the General Manager's powers of sanction or (b) when a material modification is
involved. For works costing rupees one crore and less the completion report should be
submitted within six months of the completion of work. In the case of works on which
no expenditure is recorded for three consequtive months, the Accounts Officer should
call for the completion reports. If the works are incomplete the executive officer should
advise the Accounts Officer of the probable dates of completion and submission of the
completion reports. Abnormal delay in the submission of reports by the executive
officers should be brought to the notice of the Head of the Railway Administration by
the Accounts Officer. (Para 1711)

(9) Completion Reports of Unfinished Works: If for any reason a work on which expenditure
has been incurred is stopped and if there is no reasonable prospect of completing it in
near future, the account of the work should as in the case of a completed work, be
closed and a completion report drawn and submitted to the authority which accorded
the administrative approval to the work, for information. In the case of structural works,
other than Track Renewal works, costing more than Rupees one crore each for which
administrative approval of the Railway Board is obtained by the submission of separate
Abstract Estimates notwithstanding their specific inclusion in the sanctioned budget, the
completion reports in such cases should be submitted to the Railway Board, duly verified
by the Financial Adviser and Chief Accounts Officer. (Para 1713)

Chapter 4 Budget Estimates, Expenditure, Budget Control and Completion Reports Page 83 of 535