1. Engineering Stores Accountal

2. We will discuss regarding :- We will discuss regarding :- Duties of AEN w.r.t. stores. Duties of AEN w.r.t. stores. Stores accounatal. Stores accounatal. Stores obtained for specific work (MAS). Stores obtained for specific work (MAS). Disposal of surplus and obsolete stores. Disposal of surplus and obsolete stores.

3. Inspection of Office and Stores of Inspectors (a) The Assistant Engineer shall carry out an inspection of each inspector’s Office and Stores at least once a year. When checking stores, he should pay particular attention to the imprest and its distribution, Engineering indicators, protection equipment and important items in stores. (b) The Assistant Engineer shall carry out inspection once in six months of all the small machines including light duty (Chinese type) tampers under the charge of the Inspectors for proper upkeep and good running condition by PWIs.

4. Engineering Stores Accountal E ngineering department handles large quantities of stores which is grouped as below:- - Imprest Store – P.Way material - Other than P.Way -Surplus stores/Reserve store in case of other than P.way materials - Charged off stores. Engineering Stores Accountal E ngineering department handles large quantities of stores which is grouped as below:- - Imprest Store – P.Way material - Other than P.Way -Surplus stores/Reserve store in case of other than P.way materials - Charged off stores.

5. Imprest Stores : Materials obtained, not for specific works but as standing advance except consumable stores such that jute, cotton waste oil etc. - Imprest stores should be kept segregated from all other stores. - Materials issued from imprest stores, should be recouped as soon after the issue as possible. - Imprest stores shall normally not permitted be transferred from one depot to another accept in case of emergency.

6. Surplus Stores : Comprises stores which are surplus to requirements & include materials released from renewals & replacements etc. Disposal of surplus stores shall be arranged by the Divisional Engineer either by transferring to other users or to stores department for disposal.

7. Accounts & returns of imprest and surplus stores : Quantities accounts shoiwng the daily receipts, issues & balances should be maintained by stock holder (E-1414) - Day books : All actual receipts & issues of imprest & surplus stores, in the first instance, be entered by the subordinate in separate note books chronologically. (Form E-1416).

8. Separate returns showing receipts, issues and balances of all items stores operated on during the month should be submitted by stock holder to divisional office through ADEN (E- 1417).

9. Check of monthly stores returns: In the divisional office, the imprest and surplus stores accounts (Form E-1417) received from the depot holders should be checked to see: (i) Opening & closing balance of previous statement. (ii) All receipts correctly posted. (iii) All issues correctly posted. (iv) Inter-alia transaction are correct & matching. (v) In case of imprest stores, same has not exceeded than the sanctioned without proper authority.

10. Departmental stock verification of stores balances: Divisional engineer should arrange approximately one sixth of the stock under each stock holder is to be verified by actual count each month so that the whole divisional stock is verified atleast once in every six months. This verification should be in addition to stock verification by A/c’s department. Divisional engineer should arrange approximately one sixth of the stock under each stock holder is to be verified by actual count each month so that the whole divisional stock is verified atleast once in every six months. This verification should be in addition to stock verification by A/c’s department.

11. Charged off stocks : will comprise i. Consumable stocks such as cotton waste, jute oil grease etc. used for ordinary repairs & maintenance. ii. Petty stores, such as materials for patch-work repairs to buildings. iii. Stores obtained for specific works iv. Tools & Plants.

12. Stores obtained for specific works - MATERIAL AT SITE ACCOUNT (M A S Account)

13. We will discuss:- Applicability, Applicability, Purpose, Purpose, Procedure, Procedure, Relevant Para of Engineering Code. Relevant Para of Engineering Code.

14. Applicability MAS A/C is to be maintained specific work wise for works costing :- MAS A/C is to be maintained specific work wise for works costing :- Rs. 3 Lakhs in case of track related works and Rs. 1 Lakh in case of non-P. way works.

15. Purpose of MAS A/C To regulate purchase and ensure that only materials actually required are purchased. To regulate purchase and ensure that only materials actually required are purchased. Holding safe custody of materials at centralized places instead of scattering the materials at numerous sites of works till need for actual use arises. Holding safe custody of materials at centralized places instead of scattering the materials at numerous sites of works till need for actual use arises. Controlling consumption and regulate issue of materials to meet the exact and immediate requirements. Controlling consumption and regulate issue of materials to meet the exact and immediate requirements.

16. Purpose of MAS A/C contd.. To facilitate correct accountal so that at any given time instant information is readily available regarding the receipt, issues and the balance of the materials as per the records and affording a cross check with the actual ground balance for each work. To facilitate correct accountal so that at any given time instant information is readily available regarding the receipt, issues and the balance of the materials as per the records and affording a cross check with the actual ground balance for each work. To facilitate the in-take of returned stores and disposal of stores surplus to actual requirements of the work. To facilitate the in-take of returned stores and disposal of stores surplus to actual requirements of the work.

17. Procedure of maintaining MAS A/C There are two aspects of MAS A/C. There are two aspects of MAS A/C. First : Numerical Ledger – Maintained at depot level. Secondly : Financial Aspect - Maintained by Executive officer of work concern. The two aspects are linked to each other by the link of monthly and quarterly returns submitted by depot holder to the executive officer. The methodology adopted in Rlys to maintain the MAS A/C and it’s final adjustments in the work registers as per Engineering code Para no. 1436 to 1455 and 1472 to 1478.

18. Extract of Important Relevant Para of Engg. Code Para 1436 MAS to be maintained specific work wise for works costing Rs. 3 Lakhs in case of track renewal and Rs. 1 Lakh in case of other works. Materials received but not consumed immediately shall be held temporarily in MAS A/c Para 1437 FOR THE PURPOSE OF THESE RULES FOLLOWING TERMS WILL BE USED:- Material obtained will remain in “MAS A/C” till released/consumed. Material obtained will remain in “MAS A/C” till released/consumed. Material released from work and if not re- used will be termed as “ Surplus Stores”. Material released from work and if not re- used will be termed as “ Surplus Stores”.

19. Para 1437 contd. “Sub work” mean any distinct unit of a work sufficient large or important for purpose of accounts. “Sub work” mean any distinct unit of a work sufficient large or important for purpose of accounts. “Sub heads” will mean the sub divisions in to which the total cost of the work has been divided. “Sub heads” will mean the sub divisions in to which the total cost of the work has been divided. “Register of works” will mean register kept to record collectively the expenditure incurred in the unit of executive. “Register of works” will mean register kept to record collectively the expenditure incurred in the unit of executive. Para 1438 Material be procured after sanction of expenditure. Material be procured after sanction of expenditure. Surplus material be transferred to other works. Surplus material be transferred to other works.

20. Para 1439 Material can be obtained through stores or can be purchased directly. Material can be obtained through stores or can be purchased directly. Responsibility regarding quality of material lies with executive in case of direct purchase or with inspecting officials. Responsibility regarding quality of material lies with executive in case of direct purchase or with inspecting officials. Executive is also responsible for - Safe custody, controlling consumption, correct accountal, return, transfer, disposal of material at site. Executive is also responsible for - Safe custody, controlling consumption, correct accountal, return, transfer, disposal of material at site. Para 1440 MAS A/C can be maintained at depot level or at site by the supervisor.

21. Para 1441 Daily record of receipt and issue to be kept for sub-work wise. ( Form E-1441) Daily record of receipt and issue to be kept for sub-work wise. ( Form E-1441) A/Cs to be made:- A/Cs to be made:- For PWI/OL – within 15 days. For PWI/OL – within 15 days. For PWI /Tr. ren or Cons. – within 15 days For PWI /Tr. ren or Cons. – within 15 days For PWI/GC – within 30 days. Para 1442 Receipt and issue to be shown date wise along with qty. issue note ref. Para 1443 If more than one work is there with executive depot in-charge to maintain all receipt and issue. Para 1444 Monthly statement of receipt and issue to be submitted by depot holder to executive for re- conciliation of financial part.

22. Para 1445 When supervisor himself is maintaining stores he is to maintain all records of receipt and issue. When supervisor himself is maintaining stores he is to maintain all records of receipt and issue. Para 1446 Quarterly and half yearly statement to be submitted by stock holder to executive. Para 1447 MAS A/C returns to be checked in executive office for :- Opening and closing balance (of previous return). Opening and closing balance (of previous return). Receipt wrt issue notes, summary of stores, adjustment memo, and other vouchers. Receipt wrt issue notes, summary of stores, adjustment memo, and other vouchers. Reasonableness of issue wrt estimate and progress of work. Reasonableness of issue wrt estimate and progress of work.

23. Para 1447 Correctness of debits. Correctness of debits. Arithmetical accuracy. Arithmetical accuracy. Para 1448 In register of work all materials to be charged off immediately but till they are consumed to be kept in suspense head MAS. Para 1449 Executive is responsible for maint of daily records and periodical returns while A/C officer is responsible for final adjustment of all MAS transactions. Para 1450 Executive to arrange once a year verification of material in MAS A/C in addition to stores verification by A/C office.

24. Para 1451 A/C officer shall review all MAS A/Cs at the end of financial year with consultation of executive. Para 1452 & 1453 Daily record and monthly return for works for which A/c’s is not kept sub head wise shall be maintained as per these Paras. Para 1454 Excess material usable or un-usable shall be returned separately. Para 1455 Material obtained shall be finally charged off allocation wise.

25. Para 1472 Register of works:- is a collective record of expenditure designed for:- Effective control on expenditure wrt sanctioned estimate. Effective control on expenditure wrt sanctioned estimate. For effective budget control wrt allotment and expenditure. For effective budget control wrt allotment and expenditure. To enable any material modification occurring being spotted. To enable any material modification occurring being spotted. Para 1473 Single set of work register to be maintained for all works by A/Cs deptt.in addition to work registered at office of executive. Para 1474 The register should show amount of estimate sanctioned, budget allotment and expenditure and should be totaled month- wise.

26. Para 1478 With a view to facilitate control over works expenditure against estimate as well as allotment the executive engineer should be furnished by the A/c’s officer periodically, a statement showing estimates cost, allotment of expenditure during the year, and up-to-date expenditure incurred on existing work. Para 1473 In case of track renewal works costing less than Rs.3.0 lacks and other works costing less than Rs. 1 lakh, the register of works should be maintained in Form no. 1479.

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