ESTIMATES & CHECK
OF ESTIMATES
Definition:
“Estimate is an assessment of
quantum of labour, material and other services required to complete a work and
it is expressed in monetary values”.
Importance of cost:
As the estimates are prepared
well in advance i.e. 18 months prior to sanction, every care must be taken to
obtain the most accurate and reliable data on the prices of materials and the
cost of labour. Any error in obtaining the exact rates would vitiate the
estimate to nearly 100 % and result in bursting of budget provisions. Hence the
following sources are mostly tapped to obtain the ruling costs so as to make an
estimate most reliable and accurate.
Arrival of costs – most reliable
and affordable
Labour Stores
- CPI
1. Steel M/s SAIL
- WPI
2. Cement – ACC rates
- Govt. of India
Bulletin
3 Metals – London Metals
- RBI Bulletins 4.
Electrical & electronics -IEEMA
-
5. Last Purchase Rate
-
6. Budgetary quotations
- 7.
SOR
-
8
Kinds of estimates-Engineering:
1)
ABSTRACT ESTIMATE - 702 E,
2)
DETAILED ESTIMATE- 707 E,
3)
SUPPLEMENTARY ESTIMATE - 707 E,
4)
REVISED ESTIMATE - 708 E,
5)
PROJECT ABSTRACT ESTIMATE - 709 E,
6)
PROJECT DETAILED ESTIMATE -710 E,
7)
COMPLETION ESTIMATE - 713 E
ABSTRACT ESTIMATE is prepared in
order to enable the authority competent to give administrative approval to the
expenses to judge the necessity, utility and Financial prospects and to enable
the authority to gauge the magnitude and Nature of the work contemplated. These
estimates avoid the delay and expenses Of preparing estimates in detail at a
stage when the general desirability of the work Has not been decided. Para 702 E
DETAILED ESTIMATE is prepared to secure
technical sanction to the work after the administrative approval is
accorded. These estimates are prepared In sufficient details to enable the
competent authority to ensure that the cost Indicated in the abstract
estimate in not exceeded. The work is taken up only After the sanction of
this estimate. Para
707 E
PROJECT ABSTRACT ESTIMATE is
prepared after the Final Location is completed.
This is submitted to Railway Board showing the abstract cost of the
project under Different sub heads of allocation showing further the unit cost
and rate of Expenses per kilo meter of
the line for the whole line and sections of the line. This is accompanied by i.)an abstract estimate
of junction arrangements
ii.) A narrative report of
explaining the proposed expenditure under capital heads like Workshop, Stores,
Buildings, Plant & Machinery etc
iii. Detailed estimate for the
civil construction.
This estimate is submitted for
purposes of Parliamentary and Administrative Approval and necessary funds for
taking up the work are allotted to the Railways
Based on these estimates. Para 702 E
PROJECT DETAILED ESTIMATE is
detailed working estimates of all works
Included in the project and is prepared after a careful examination of
all Various details of construction
involved in the project. Once this estimate is
Prepared preparation of further working estimates should not arise
except Some supplementary or revised
estimate becomes necessary. This is prepared and submitted to the competent
technical authority for his sanction.
Details of junction arrangements, main line and branch line
estimates, Divisions of project
including estimates for the alternative alignments and For the length with it would supersede if
adopted to be furnished. It should be
Split geographically based on the sections likely to be opened for
traffic in stages
SUPPLEMENTARY ESTIMATE is
prepared for any item of work which ought to have been included in
the first instance in an estimate already sanctioned but has not been
included, which it is found later should be
considered as being a part of or
a phase of an estimate already prepared and sanctioned, if it cannot be met out of contingencies. Such estimates should be prepared in the same form
and the same degree of detail as the main detailed estimate and for all
purposes be treated as part of the
detailed estimate.
REVISED ESTIMATE As soon as it
becomes apparent that the expenditure on work or a project is likely to exceed
the amount provided for in the detailed estimates or construction estimate (including
supplementary if any) a Revised Estimate should be prepared and submitted to
competent authority. It should unless otherwise ordered by the sanctioning authority, be prepared in the same form
in the same degree of detail as the
original estimate. It should be accompanied by
a comparative statement showing the excess or savings under each sub
head a/c against the latest sanction.
COMPLETION ESTIMATE is prepared
in super session of construction estimate This estimate shows in a tabular form
the following particulars:
1. Amount of sanctioned estimate
2. Actual expenditure
3. Commitments on that day
4. Anticipated further
outlay
5. Total estimated cost
6. Difference between sanctioned
estimate and estimate cost.
713. Completion Estimate. A completion Estimate is prepared in supersession of a
construction estimate as provided in paragraph 1701. It should show in a
tabular form (E. 713) the following particulars in respect of all the works
included in the construction estimate :
·
(i) amount of
sanctioned estimate;
·
(ii) actual
expenditure on all works up to the date of the construction estimate;
·
(iii) commitments on
that date;
·
(iv) anticipated
further outlay;
·
(v) total estimated
cost; and
·
(vi) difference
between the sanctioned estimate and the estimated cost.
An abstract of the
completion estimate showing the above particulars against the various heads of
capital classification should be submitted for information or sanction, vide
paragraph 1703 to the Railway Board together with brief explanations for
excesses of not less than Rs. 10,000 or 10 per cent over the provision under
sub-heads of account and for savings of 20 per cent or one lakh, whichever is less,
occurring under any main head of account. Provision for further outlay should
be made in completion estimate only for those works which are in progress or
completed on the date of closing of the construction estimate. All works not
started on that date should be dealt with separately as open line works both as
regards estimate and expenditure. In forwarding, therefore, estimates for
sanction for works in connection with new lines opened, it should be clearly
indicated whether the cost of the work is chargeable to Capital Construction or
Open Line Capital.
Note. The completion
estimate of an unremunerative construction project chargeable to Development
fund will be prepared in the same detail as the original construction estimate
using the various heads of capital classification for the purpose.
Check of estimates:
1.
Propriety of expenditure
2.
Incidence and classification of charges
3.
Existence of budget provisions
4.
Freedom from errors and omissions
5.
Competency of sanction
As a Financial Advisor, it is the
duty of AO to see
i.
The expenditure proposed is to be charged to the
railway funds is properly and legitimately chargeable
ii.
That proper financial justification is forthcoming in
all works requiring financial justification,
iii.
That in the case of estimates for the staff quarters
and other rent returning buildings the anticipated yield of rent as shown in
the Rent Statement will not have the effect of reducing the return on the cost
of each class of quarters to less than the dividend rate per annum.
Incidence and classification
of charges should be verified in an estimate according to rules of
classification of expenditure as provided in the Revised Classification ( FII).
In the verification certificate AO should indicate the correct allocation and
the same is verified.
Existence of budget provision.
The provision in the budget for the proposed work should be verified with
reference to the sanctioned allotment for the year. Errors and omissions should
be got vetted by the executives where needed a check note indicating the errors
and omissions should be enclosed to the estimate at the time of verification.
Competency of sanction The
powers vested with the sanctioning authority should be verified with reference
to the extent Schedule of Powers and a clear indication regarding the authority
competent to sanction the estimate should be given in the estimate. A
certificate of accounts verification I the following form is to be appended to
“incidence and allocation verified subject to the check note attached. This
requires the sanction of …………………….”
Minor points:
- the
particulars of work should be given in sufficient detail and proper
distribution should be made between cash and stores
- the
allocation of each item is given and an abstraction of allocation is made
- that
all incidental expenditure that can be foreseen has been provided for in
the estimate
- that in
the case of renewal, replacement or dismantlement, the credit for the
released materials has been provided (CRRM)
- that in
the case of a work to be done for other Govt depts., or private bodies
provision has been made for necessary departmental charges
- that in
the case of estimates for staff quarters and other rent returning
buildings a Rent statement is enclosed
Exemption:
No work can be started without an
estimate duly approved by the administrative authority. However, works started
on Urgency Certificate - for saving life and assets, for establishing through
communication, floods and breaches – are exempted.
Standardization:
For construction of buildings
CPWD has issued detailed instructions in “Green Building Code” for official and
welfare buildings taking into account the environment and ecology preservation.
Though the initial cost is high, the recurring expenditure will be reduced to
minimum.
Building cost index: It is used
to assess the expenditure
D&G Charges: It is calculated
as 8% to 7%. Posts created are to be need based and not redundant.
Contingency: To meet unforeseen
expenditure beyond the control of administration 3 % of the total value of the
estimate is earmarked.
ROB/RUB: No work is to be started
unless and until 50% the value of the work is deposited by the State Govt.
Deposit works: Any deposit work
can be started only when the deposit money is remitted to the railway in
advance including 12.5 % deposit charges. E.g. Way lease charges for BSNL cables and HT
wires of TNEB. The special charges are to be levied for “under line block
condition” and “non- lines block condition”.
Estimates for wagons and coaches:
Labour and Stores costs are to be estimated. Next shop oncost and general
oncosts are estimated. Finally proforma oncost for works done for other Govt
Dept/Port railways/outsiders is charged.
COMPLETION REPORT:
C R of a work or project is
prepared by the executive dept in the prescribed format with a view to
comparing the actual expenditure on the works, sub work wise with the latest
sanctioned estimate/ completion estimate. Where ever more one dept has executed
the work, part CR can also be prepared in respect of their sub works for which
separate sub estimates are available. Where ever the expenditure of the work
exceeds 10 % with reference to the estimated cost, under each cub work
explanation for the same should be given.
Similarly, for any savings exceeding 20 % an explanation is given.
Before the CR is drawn, the
executive should ensure that all charges and receipts for the work have been
fully booked to the work account. In order to help the executives in this
direction, the work registers are viewed in the accounts office and where ever
no bookings occur continuously for more than 3 months, such works are reported
to the executive concerned thru” work
suspended statement”. Based on the statement, the concerned executives should
take speedy action in collecting further charges and receipts against the work
so that CR may be drawn.
In case of works for which no
revised estimates are prepared to cover the variations in the cost, the same
shall be also regularized under competent sanction through CR. The CR prepared
with the help of the postings in the works registers and they are submitted to
the AO where the following points are verified.
1.that the CR has been prepared in the
prescribed format
2.that the entries made therein agree
with those mentioned in the concerned works registers
3.that the credit for released
material as provide for in the estimate has been adjusted against the work
concerned
4.that the materials originally
charged to the work but not used up has been returned to stores or transferred
elsewhere duly affording necessary credits to ht work
5.that the posting of all final bills
of supply or contract relating to the work have nee made in the works register
6.that satisfactory explanation are
given for excesses of savings
7.That necessary certificate that
“addenda and corrigenda” to the list of building have been issued to given in
the CR.
In case of deposit works a
certificate that all charges have been fully booked should be entered in the
register of deposit works or sidings. After checking the CR as above the same
are certified for sanction of the competent authority duly indicating the
authority in terms of Schedule of Powers. The CR is then suited to the
competent authority for sanction and on receipt of the sanctioned CR the same
is noted in the separate Register of Completion Reports Sanctioned in the
estimates register against the concerned work also in the works register.
Even in the case of work where
work are not finished but there is no reasonable prospect of completing the
works in the near future, the Accounts of the work should be closed as in the
case of completed works and CR drawn and submitted to the competent authority
who has accorded the administrative approval to the work duly certified by
accounts.
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CHAPTER
XVIl
COMPLETION
OF RAILWAY PROJECTS
Projects
costing over rupees one crore
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Completion
Estimates
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Date of
opening
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Closing
the Accounts of a Project
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Project
Completion Report
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Form of
Completion Report
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Financial
Prospects
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Completion
of Works
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Accounts
Verification of Completion Reports
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Completion
report of Unfinished Works
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Completion
Statements
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Expeditious
Closing of Accounts of Works
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Entry in
the Register of Works
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Adjustment
of charges and credits relating to completed works
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Completion
Report for Land
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Docketting
investment cost, Assets Register
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1701. Completion- Estimates.--In the case of Railway Projects costing over
rupees one crore, the Construction or Abstract Estimate should be closed at
the end of one of the first three financial half years after the date of
"opening" (as defined in para 1702) as may be convenient and a
"completion estimate" prepared (see paragraph 713). The
completion estimate is a "stock taking estimate". and all works
not started on that date are excluded from the scope of the project and are
to be dealt with separately The financial half year ir. which the project
is opened should be excluded for determining the date. of closing of
project estimate and preparation of completion estimate. The completion
estimates should invariably be signed by or on behalf of the Financial
Adviser and Chief Accounts Officer, and by or on behalf of competent
executive authority. if this is sanctioned at Railway's level, the
sanctioning authority's designation should be indicated.
1702. The date of "opening" in the case of new
line should be held to be the date of opening for passenger traffic of the
whole line included in a construction estimate. If different sections of a
project Are likely to be opened at intervals exceeding one year separate
completion estimate should be submitted for each section. In the case of
lines justified solely for the movement of goods traffic for e.g., ore
traffic the date of" opening" shall be the date on which the line
is opened to goods traffic. In the case of open fine projects the date of
"opening" should be held to be the date on which the project
fulfils the purpose for which it was sanctioned. In the case ot doubling or
quadrupling of lines or provision of third line the purpose for which the
project has been sanctioned will be deemed to have been fulfilled when the
new line is opened for goods traffic.
1703. Completion
estimates, which involve any material modifications (see paragraph 1109) in
a project sanctioned by the Railway Board, or an excess over the estimate
beyond the powers of sanction of the General Manager (vide paragraph 748)
should, after verification by the Accounts Officer-be submitted for the
sanctioned of the Railway Board. Completion estimates which involve no such
modifications or excess may be sanctioned by the General Manager, the
Railway Board being informed, when sanction has been accorded, an abstract
of the completion estimate being at the same time forwarded for the
information of the Railway Board. The completion estimate should reach the
authority competent to sanction it, within four months, after the close, of
!he financial half year upto which it shows actual expenditure.
1704. Closing the Accounts of a Project.--Those items of
work which were in progress at the time of closing of Construction of
Abstract estimate should be got completed and the accounts of the project
should be closed as soon as possible. Executive Engineers in charge of
project should therefore take prompt action to bring to account all charges
and credits pertaining to the projects. They should before closing the
accounts of a project, take steps to liquidate all outstanding liabilities,
clear suspense balances, pay up all outstanding contractor's claims and
dispose of all surplus stores and tools and plants returned from works.
After all charges and credits relating to the project have been
booked in the accounts of the project a Completion Report of the
project should be prepared.
1705.
Project Completion Report. -Its
compilation and object of submission. -The object of a Completion Report is to compare
the cost of work actually constructed with those provided in the last
sanctioned estimate. The completion report of a project duly verified by
the Accounts Officer in accordance with para 1712,
should be submitted to the Railway Board within 18 months after the end of
the financial half year in which the completion estimate is submitted. It
should state the expenditure in the same details as the abstract estimate
sanctioned by the Railway Board and should indicate any material
modifications thereto. In addition it may contain such other information as
would in the opinion of the Railway Administration be of interest to the
Railway Board.
1706.
Form of Completion Report. -The
Completion Report should be prepared in the following form and brief
explanations should be furnished for: -
(i) excess of not less than 10 per
cent or Rs. 25,000 whichever is less over the estimated provision under
each sub work;
(ii) saving of not less than 20 per
cent or Rs.1 lakh whichever is less, occurring under any sub-work.
Note. -
The Divisional Superintendent/Deputy Chief Engineer concerned may be
empowered by the General Managers to approve the completion reports of
works within the General Managers competence in the works Registers if
variations are within 5 per cent of the sanctioned estimate.
Form
E. 1706
COMPLETION
REPORT FOR THE WORK................
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Particular Heads
of Account and Description of works
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Amount of
Estimate with reference to authority for sanction
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Actual
Expenditure
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Difference
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Remarks &
Explanations
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Excess
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Saving
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1707.
Financial Prospects. - In
the case of railway lines newly constructed the completion report should be
accompanied by a comparative statement showing the financial prospects of
the line as anticipated and as updated with reference to the completion
cost. If at the time of preparation of completion report, the earnings upto
that period have undergone radical changes from original anticipations,
this factor should also be taken into account while working out the
financial prospects.
Works
Costing Rupees One Crore and less
1708.
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
fulfils the purpose for which it when sanctioned, was intended, and
when there has been no expenditure thereon for three months thereafter. All
outstandings 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.
1709. 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 alongwith the completion report.
1710. A certificate to the effect that necessary agenda or corrigendato
the list of Buildings have been issued (see paragraph 1977) 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 register (Form E. 1840) and the register of deposit works (Form
E. 1852) should be recorded on all completion reports relating to assisted
sidings and deposit works.
1711. 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 regularization. in respect of
structural and track renewal works costing over Rupees ten lakhs included
ifi 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 Managers' powers of sanction the completion
reports may be finally dealt with by the General Managers except (a) when
they involved 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 consecutive 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 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.
1712. Accounts Verification of Completion Reports. -Completion Reports should be checked in the Accounts Office to see
that they have been prepared in the proper form and that the entries
therein correspond with the particulars of the sanction and booked outlay.
Special Attention should be devoted to the following points.
·
(a) Checking
the correctness of postings of aII final bills relating to a work in the
account of the work;
·
(b)
test-checking the correctness of a percentage of other items
·
(c) seeing
that satisfactory explanations are forthcoming for excesses and savings in
the account;
·
(d) seeing
that all materials charged to the work or works; but. not used up, have
been returned to stores or transferred elsewhere and. the account of the
work credited with their value;
·
(e) seeing
that credit for the released materials. provided for in the estimate has
been adjusted against the work concerned.
All completion
reports should be "verified" by the Accounts Officer as correct.
The verification certificate of the Accounts Officer should state the
authority competent to sanction the outlay shown in the report.
1713 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 not withstanding their specific
inclusion in sanctioned budget, the completion reports in such case
should be submitted to the Railway Board, duly verified by the Financial
Adviser and Chief Accounts Officer.
1714. Completion Statements As a general rule, completion report should be submitted in respect
of each completed work. Nevertheless, in the case of works the expenditure
on which is within the competence of the head of the railway to sanction a
formal completion report on the prescribed form need not be prepared. In
such cases all the information required in the Completion Report Form, the
certificate of the Accounts Officer and the sanction of the competent
executive authority may be recorded in the register of works under the
relevant accounts, Completion Statements (Form E. 1714) showing the
following information being prepared and recorded under the orders of the
competent executive authority, after verification by the Accounts Officer
:-
·
(i) Reference
to estimate.
·
(ii) Amount
of sanctioned estimate.
·
(iii) Actual
expenditure as finally booked.
·
(iv) Brief
explanation of excess or saving.
Note.-The provisions of this paragraph do not apply to
works, for which detailed estimates are not required to be prepared.
1715. Expeditious Closing of Accounts of Works.-The account of a work costing rupees one crore and
less should not kept open beyond three months of the date of its
completion. Efforts should be made to bring to account ail liabilities and
credits pertaining to the work by liquidating the former and realising the
latter within that period. If a contractor's claim could not be finally
settled within that period (cf. paragraph 1704) whatever the railway
considers as legitimately due to the contractors should be adjusted by
debit to the work and credit to "Deposit" and the account of the
work finally closed. If the disposal of released materials is likely to
delay the closing of the account of a work, credit should be afforded to
work on the basis of estimates by the Stores Department in consultation
with the Engineer. Should the actual payment made or credit realised differ
from that already booked, such difference should be dealt with in
accordance with paragraph 1717 and 1718 below.
1716. Entry in the Register of Works.-When a work is completed and its accounts closed a
double red ink line should be ruled below the last entry in the Register of
Works and a note made as under :
Work
completed.
Completion
report submitted
on.............................................................................
.......................
General
Rules Applicable to all Works
1717. Adjustment of Charges and Credits Relating to
Completed Works.(1) If charges or
credits are received for a work, the account of which has been closed, but
the completion report of which has not yet been sanctioned, the account of
the work should be reopened and necessary postings should be made in the
Works Register against the work concerned. A revised completion report
should then be prepared and submitted to the competent authority.
(2) If the
charges or credits are received for a work the completion report of which
has been sanctioned
·
(a) Except in the case of land, charges not exceeding Rs.10,000 should
be adjusted against the appropriate head of account under ordinary Revenue
Maintenance and credits not exceeding Rs.10,000 against Abstract Z-650.
·
(b) When the charge or credits exceeds Rs.10,000 or relate to land, the
account of the work should be reopened and the necessary adjustments made
thereunder the completion report should also be revised accordingly.
(3) In cases
where the accounts of works are closed after affording estimated credit for
released materials as provided in paragraph 1715 the difference between the
credits so afforded and the amounts actually realised subsequently on the
final disposal of such materials should not be forced into the accounts of
the works by reopening them. Subsequent depreciation or appreciation. of
the materials should be dealt with in the same way as fluctuations in the
price of stock item.
1718. In applying the rules in the preceding paragraph
care should be taken to see that:-
·
(i) In the case of residential buildings the total cost of the building
is correctly noted in the list of buildings; and
·
(ii) In the case of deposit works, the actual amount spent on the work
is recovered from the party for whom the work is executed, even though an
adjustment is not made either in the Register of Works or in the Completion
Report.
1719. Completion Report for "Land".--if, in the case of any project, there is
likelihood of delay in regard to the final adjustment of charges on account
of land acquisition owing to its being outside the control of railway
administrations the Completion Report may be submitted in two parts, viz., one showing all expenditure on
the project excluding" Land" and the other dealing with
"Land". For purposes of allocation and for determining the
authority competent to sanction expenditure both the parts should be
treated as one Completion Report.
1720. The investment cost of all projects including
buildings costing over Rs.20 lakhs should be docketed in an Assets
Register, irrespective of the fact whether the project concerned is
proposed to be subjected to a post project appraisal or not in form E-1720,
to facilitate retrieval of information and to conduct post project
appraisal if required. The information will be posted from sanctioned
completion reports. When the project is executed by the Construction
Organisation, the Register will be handed over as a part of the handing
over records to Open Line Organisation for retention as permanent record.
Further, in
the case of buildings, the information will be docketed in the Building
Register in form E. 1977- For all works other than buildings and costing
less than Rs.20 takhs the sanctioned completion reports and
completion estimate should be preserved for five years. The Completion
Reports of other works need not be Preserved, once the information is
docketed in the Assets Register or Building Register.
Form
E. 1720
ASSETS
REGISTER
1. Name of work
2. Date of commencement
3. Date of completion
4. Completion report No. and date.
5. Authority sanctioning the
completion report.
6. Completion cost.
Note-The
completion cost will indicate the break-up of cost
sub-work/sub-estimatewise. Total.
7. Investment Schedule
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Year
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Amount of investment
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Capital
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DRF
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DF
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Revenue
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Total
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................................. ....................................
Accounts
officer Divisional Engineer
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