1.
2
By
M.Nageswara Rao,
Sr.SO(A)/SC

2.
Maintenance of Measurement
Book-para E1322
The pages of the book should be machine-numbered
no page should on any account be torn out, nor should any
entry be erased or deffaced so as to be illegible
.If mistake be made, it should be corrected by crossing out the
incorrect words or figures, and rewriting the correct words or
figures, and the correction thus made should be initialed.

3.
Maintenance of Measurement
Book-para E1322
The entries must be made directly in the
measurement books at the site of work.
The copying of entries from another rough note book
or similar record is strictly forbidden.
A reliable record is the object to be aimed at, as it may
have to be produced as evidence in a Court of Law.
The entries must be made directly in the
measurement books at the site of work.
The copying of entries from another rough note book
or similar record is strictly forbidden.
A reliable record is the object to be aimed at, as it may
have to be produced as evidence in a Court of Law.

4.
Maintenance of Measurement
Book-para E1323
The entries in the measurement book should, if
possible be made in ink,
but when this is not possible, the entries should
be recorded with indelible or special copying
pencil so as to render it difficult to tamper
The entries in the "contents or area" column
should, however, be invariably made in ink.

5.
Maintenance of Measurement
Book-para E1324
• Entries should be
recorded continuously
in the measurement
book.
• No blank pages should
be left nor should any
page be torn out, the
cancellation being
attested.
•When any measurements
are cancelled, the
cancellation should be
supported by the dated
initials of the officer along
with the reason for
cancellation.

6.
On Account Bill
Form No. E-1337
For use in Contract works
only, not supplies of
materials.
On account means , before
completion of the final
work.

7.
On Account Bill
•
Form No. E-1337
For use in Contract works only, not
supplies of materials.
On account means , before
completion of the final work.

8.
Passing of Contractor’s Bills
1. Agmt should be vetted by SSO/A of
finance section.
2.Particulars such as Name of work,
Contractors name, Agmt No. should be
tallying with the Agreement.
3. The items and amounts claimed are in
accordance with the Schedule of
contract

9.
Passing of Contractor’s Bills
4.The measurement Book and the Bills
are verified and certified by the
Divn.Acct.(DA)
5. Contractor has signed duly accepting
the measurements recorded.
6. Test check - The measurements
recorded by the suboridnates are test
checked by the Exe.Engineers.

10.
Passing of Contractor’s Bills
7. Competent authority has approved and signed
the Bill.
8. Necessary deductions incl: Income Tax are made
in the Bill.
9. Variations in the Schedule quantity(beyond
permissible limits) if any are concurred by Finance
and sanctioned by Competent authority.

11.
Passing of Contractor’s Bills
10. Prescribed form, are written in ink and
are in original,
11. Total in words and figures,
12.No erasures and alterations, if any
attested as many times
as they are made,

12.
Passing of Contractor’s Bills
13. Certify services for which payment is
claimed actually
rendered.
14.Correct allocation is furnished in the bill
15.Income tax deductions where applicable

13.
Enclosures to the Bill
Orignial W.O./P.O./Agreement/subsidary
agt./MOU vetted by Finance
MOS – Designation and reference of
authority ie item of SOP etc.
Copy of finance concurrence, wherever
necessary..
Amendment to the purchase order, if any
by competent authority.

14.
Enclosures to the Bill
Delivery date extension for material/equipment by competent
authority.
'No claims certificate from contractor‘/ 'No dues certificate from
executive' for release of SD
Original 'Misc. Cash Receipt (MCR)' for release of EMD and S.D.
Specimen Signature of Bill Drawing Officer

15.
Contractor’s Ledger
It is a personal account
of the Contractor
Records all the payments
made to the Contractor
and the quantity of the
work executed.

16.
Contractor’s Ledger
Form No.
E-1483
It should be closed
and balanced
monthly

17.
Contractors Ledger – F-1483-
An example
Dr. DEBITS Cr. CREDITS
Date Particulars Amt.
(Rs.)
Date Particulars Amt.
(Rs.)
01.01.15 To Advance payment 10000 10.01.15 By Quantity of work
done
20000
05.01.15 To Materials provided 5000
18.01.15 To On A/c Bill No.01 2000
31.01.15 Closing Balance c/d 3000
Total for Jan 15 20000 Total for Jan 15 20000
01.02.15 Opening Balance B/d 3000

18.
Contractors Ledger
Separate folio should be
opened in the Contractor’s
Ledger for each contractor.
The accounts of each
contractor is covers one
or several works pertains
to him

19.
Contractors Ledger
A copy of his account in the
Ledger may be furnished to
Contractor on request.
On completion of Contract,
Contractors account should
be closed without delay

20.
If contractor declines to accept final
payment ?
The final payment should be credited to
“Deposit Misc”, if Contractor delays to receive
final payment for more than one month.
Asked to state his objections in writing.
Warned that no claim to interest would be
admitted by Railways.

21.
If contractor declines to accept final
payment ?
The objections raised or claims put
forward by contractors should be
investigated and settled with reasonable
period.
If investigation is prolonged due to
obstructive tactics on part of contractor,
railways should refer the matter to
arbitration as provided in the Contracts.

22.
Works Register
Objects
Control of
Expenditure w.r.t
Estimates
Budgetary control by
comparison between
Grant allotted and
expenditure incurred
To spot any material
modification
occurred

23.
Works Register
- Is a collective record of expenditure
At the end of every month, the
register should be totalled up the
1.Monthly 2. yearly & 3. “Up-to –
date” totals for each work struck.

24.
Works Register
- Form No – E-1473
At the end of every month,
the register should be
totalled up the 1.Monthly 2.
yearly & 3. “Up-to –date”
totals for each work struck.

25.
Works Register
Last column always “TOTAL
CHARGES”
Last but one column
always “ Value of materials
recd. In advance of
payment to Contractors”

26.
Works Register
Last column but two
will show the value of
the “Materials at site”
Last column but three
will show” advance
payment for supply of
materials”

27.
Works Register – F-1473 – pro forma
• Form E.1473
• .............................Railway
• WORKS REGISTER
• Name of work ...............
• Authority ................…….
• Capital........... .Rs. case……………Rs…………. Budget allotment for the year
• Depreciation Fund.............................Rs. Stores.................. Rs. Original
Estimate No…………..
• Development Fund .......................... Rs. Total ....................Rs. Revised
Estimate No....
• Accident Compensation............................
• Passenger Amenities Fund ................... ......
• Open Line Works Revenue ................
• Revenue ................. Rs.

28.
Works Register – F-1473 – pro forma
Date of Commencement__________________
Date of completion _____________________
Items of Estimate Head of Accounts
Date No. of
Vr..
Particu
lars
Amt. Amt. Amt Capital DRF DF Rev.
Advance payment for
supply of materials.
Materials at site Value of materials received
in advance of payment of
contractor
Total
Charge
s