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AAOGE conversant himself with all

1 rule/orders/sanction/CDGA Letters etc reg. 23-24
MES
Abstracts of rect. & chg- prepared daily by
2 AAO from TE/ID sch/Trf Vrs/Adjt Vrs closed 101
monthly
ACR of AAOGE/staff written by RAO(he will
3 consider GE's recommendation/complaint if 9
any)
Allot. of accn-Pvt. Person- with agreement
4 proply stamp at market rate not less than 181(vii)
assessed rent
Allot. of accn-State Govt. LF regularily issued
5 and after ack. Debit are raised against the 181(xvi)
civil deptt.
Allot. of accn-within 10 days from dt. of allot,
6 LF recvd from 11th day or actual date. but 181(iii)
reserve accn.
Alter in std.cont. doc.-CEs empowered to
7 By consulting CDA where possible & copy to 70
EinC/DGOWI
Amendment- Next auth in case of enhan. of
8 rate/chg of specifn./freak rate/after signing 88
FB/Prd exp.
Amendment-If revised value exceed the auth
9 87
limit to CFA it goes to next higher authority
Annual furniture return- by GE to CWE in
10 support of annual sch. Of demand value 334
check by AAO
Appropriation- A/c & trf. of fund maint by
11 MES staff supervise by AAO in register of 59
approparation
Audit of stores a/c- by AAO fixed by CDA
12 normally half yearly for outstation SDO's 265, 267
office
Award of court decree paid only after
13 sanction of govt. under charge head is 349(6)(d)
received
Bill Register- maint. In a/c section of MES- all
14 114
bill entered and disposal watched by AAO.
CA/WO/DO send to CDA for scruit. & return
15 dup. Copy by CEs/CsWE directly but by GEs 71, 72, 89
thr. AAOGE

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 Cash assignment-arranged by CDA on
16 147
one/more treasuries & supplied check book
Cash assignment-GE can pay Muster
17 roll/Estt bill & Adv. 118
(Indus)/rent/taxes/water/elect./Contrctor
Cash book- must for cash assignment holder
18 in two vol. for alternative mnth closed 25th 148, 152
but 31st mar
Cash book(PF A/c)-Checqe issue by CDA for
19 P&A/TA of non gazzed persnel& Misc claim of 164
MES formn.
Challanged Rec/Exp. By RAO/CDA AAOGE
20 bring facts immediately to MES and obtained 25
his comply
Completion Report- Part A-GE-AAOGE-Eng.
21 Adv. of CFA(noted)-GE, Again Part B 287
resubmit
Completion Report-watched by AAO by
22 monthly check of constr. a/c for 291, 293
Nov/Jan/Mar-matter fo RAO
Comsumer ledger- A separater folio of rev.
23 ledger watched by AAOBSO for water & elct. 175
Charge
Condition for expenditure on work-Neccesity
24 34
of work-AA-TS-Allotment of fund.
Construction A/c- Checks of AAOGE, if not
25 maint. notice to MES for action if ineffective 105, 106
to RAO/CDA
Construction A/c-entered all bills or vrs
26 allocated by AAO but for rect. Of revenue vrs 98, 103
send to a/c sec.
Continengent charges- by GE's cash
27 assigment but charged exp.(stamp) of 138
arbitration award on HR
Contractors ledger- a running a/c contr. wise
294,
28 showing due by him/to him bal. monthly, SD
296(N1)
not include
Contractors ledger- deduction(pament) for
29 one work cr. to another work (recovery)is 296(N2)
twol entry
Costed Sch- for <10000 preparation is
30 52
discretionary

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 DAD staff not attached to the SDO office of
31 GE (If impreset holder a/c post audited by 5
AAOGE)
Defici. of store recd from firms and non mil.
32 Govt. deptt-actual qty. recpt enter in vrs. but 241
loss stat.
Deptt charge- AAO ensure from constn. a/c
33 109
that proper charges levid wher leviable
Direct pur. Of store only on urgent basis but
34 replenish of stk not avail. In ESP need prior 237(c)
perm. of EinC
Earnest Money- CE auth. to exempt specialist
35 firm/reliable contr of unlimited cls with 82(b)(Note)
concur. To EinC
Enng. Park Store Ledger- check by AAOEP by
36 220
verification/cating/OB/CB of ledger
Escalation claim-Spl condition should be
37 mentioned in CA reg. Material/labour/fuel, 92, 121(i)
Rule
Fictitios Adjustments i.e.(Dr. cost of mat. Not
38 brought on site/Pt. work has no fund/writing 235
back mat.)
Final bill- should be submitted to AAO within
39 four month of completion if not matter to 119
CDA
Final Bill- without pre audit by CDA GE pay
40 up to 3000 auth. by CE, petty bill by 118(N)
SDO(Imp.) up to 1000
Function of AAOGE-Acct./Primary auditor/Fin.
41 22
Asstt.and adviser to MES formation
Gd. File for specimen sig.-manit by AAO to
42 335
all delegated power by GE to AGE/SDO
GE dis-satisfied with AAO & his staff
43 8
complaint to CDA throgh LAO/RAO
Govt. claims should be given precedence
44 296(N3)
over court attachment order.
Guard against double payment of land-
45 ensure by AAO from LAO/Collectorwide cash 349(i)
book for it
Guest Room- Under control of PMC Officer
46 Mess recovered Rent and allied charges from 213
occupat
47 Handing taking over of AAOs 301-305

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 Hiring of accn. & payment of rental- resp.
48 DEO and auth. to operate sepr. Cash assinnt. 354
& cash book
Hiring of accn.- excess of auth plinth area up
49 to 25% with prior approval of next formation 357
commdr.
ID schedule- watched by AAO thr. guard file
50 in which noted all ID recd from CDAs and cut 333
after adjted
Individual Security Deposit-25% more than
51 82©
Earnest Money subject to max.-687500/-
Infructous Exp- by by abon./curt. Of project,
52 chang of plan, defective design loss reg. by 319
com. Auth
Issue of store made on indent to cont.-
53 unstamped dt. Ack obtained and noted on 246
indent
Issue rate fixed on highest of Stock book
54 rate/Market rate(at issue date)/tendr. 121(ii)
rate(based on BOQ)
LF assesment- on Final coml. cost of bldg-if
55 variation <5%-from dt of a/c closed ,>5% 170(iv)
dt. of occupation
LF Bill for DAD personnel- One copy sent to
56 paying controller and other auditing watched 199(d)(N)
by AAOBSO
LF bill prepared for current month and recovd
57 in arrears by 1st of follow month but 203
pvt./pen.-in Adv.
LF bill recovered will be Cr. as Rev. Recpt but
58 from central Govt. employee is treated as 208
red. of exp.
LF charged- from date of occupn to date of
59 vacation(not include dt. Occupie PM/Vacate 205
AM)
LF for pvt consumer- paid in cash to
60 BSO/Bank by MRO noted in return of recvery 188
check with rev. ledgr
Lic. Fee asesmnt Ldger- compared by AAO
61 with Reg. of bldg every year in april for 171
capital value

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 Lic. Fee asesmnt Ldger- maint. By AAO for all
62 rent bdlg incl. Govt owned and hire but 169
Squas/Tns court
Loss due to incorrect identification- no
63 monetary loss-on adjtment vrs, monetary 326(N1&2)
loss- on loss statmt
Loss statement- 4 copy-2 to MES auth. For
64 sanc. by CFA with CDA then AAO entr In 320
regstr, 3rd cpy CDA
Loss statement- for fair,wear, tear-exp. Vrs,
65 for other actual/depr./waste-loss reg. by 317-318
com. Auth.
Loss statemetn report- send by AAO to
66 concened CDA each year for exhibition in 322(N)
appropriation a/c
Lowest Tender Accepted is realy lowest
67 checked by AAOGE by comparing and 79
calculating tenders
Lum Sum cont.- BOQ and Sch of Errors are
68 secret doc. Not send to CDA but checked by 73
SW entirely
Master Note Book- maint. By AAOGE enclude
69 spl point come to notice in AAO in day to day 93
work
Materia A/c- closed as work completed if
70 store pur. at end to avoid lapse of fund 108
placed under objn.
MER-prepared by MES formation and checked
71 by AAO with Abst. Of Constn a/c/Reg. of 110
apprval/apprn.
Mesrment Book-Evidential doc. Provide
72 complte recrd of work check by AAO, Regtr 132, 136
fully in every Apr
Monthly/yearly changed statement-
73 furnished by AAOGE to AAOBSO by 5th of 177
every month/1st April
Muster Roll- check by AAO/Techly check by
74 SA in GE's office after/before payment evey 123, 124
7/10/30 days
Objection statement(Monthly/qtrly)- by AAO-
75 GE-CWE, duplicate CDA by 15 of 2nd 310-311
month/qtrly
76 Objective of MES a/c section 1

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 Occup. return- Mess officer-by Mess presdnt
77 to BSO-AAOBSO recovd at source from Mess 179(N1&N2)
Maint. Allw
Occup. return- not recd in time AAOBSO
78 prepare LF Bill based on entry in Rev. ledger 198
for prev. month
Occupation return & List of Vaccant Bldg
79 prepared by BSO revised critically by RAO for 210
best utilised
Occupation return- Prepared by
80 Barrack/Store Branch(at a disposal of stn 178
comdr) to AAOBSO by 5th
Open cheque normally avoid but may be
81 issue to contractor on written declration/have 141(N)
no bank a/c
Operational Mil. Nessisity/Urgent Med.
82 Ground/Imm. Danger to building only written 36
order of comr.
Over issue of store condone by-AGE/GE 5%,
83 CWE 10%% of the est. requirement of whole 121(iii)
project.
Overdrawal and underdrawal of store- check
84 252
by SW and AAO see his certificate in final bill.
Pay & Allw./Any claim of AAOGE/Staff
85 submitted and disburesed thruogh MES 13-Dec
formation
Pay & Alw/TA Bill/Misc Claim of MES form.
86 made by cheque by MO in CDA compiled in 102(N1)
AT sec(Cl-9 Vr)
Procurement immv. Property- by hiring or
87 purchase/requisition or acquistion/Temp. 342
occupation
Provisional payment of rentals of hired
88 property - max. 3 month from dt. of accn. by 359(d)
DEO
Provisional paymnt to Govt. empl./3rd party-
89 Discretion to CDA-for lack of doc./time 137
verificatn/audit
PSMB-checked by local audit staff enter bill
90 passed on measurement and initals audit by 329
AAO

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 RAR payment- not less than 30 days-
91 90/92.5/95% of Imperishable material Of 121(h)(ii)
amt. 5/10/above lakh
RAR payment-for supply of soters and
121(h)(iii)
92 material(Not measremtn/lump sum contr)-up
(vi)
to 90%
Reduction statement send to CDA by CE/CWE
93 if amount reduced by more than 15%(kept in 49
reserve)
Refund LF -AAOBSO respon. For refund
94 erroneously/inaccuretey. Doubtful cases 207
referred to CDA
Register of bldg- Amndt of cptl cost when
95 effect imp/addn(omit <400 cap.& <20000 308(N)
temp. bldg/ren.)
Register of approval yearwise maint. By
96 AAOGE records all AA/ TS in col 6 except 46, 53
petty & period. Rep
Register of Barrack damage- maint by MES
97 Budget clerk recovery intials by AAO o/s >3 331
month to GE
Register of building/Mil bldg- maint. By AAO
98 306
supplied printed copy by GE + correction slip
Register of deposit & MES Advance-
99 revieweed monthly to ensure no o/s or (-) 336
amount
Register of requisitions-for bulk allt. Made to
100 SDO-maint by AAO in loose leaf folios 56
sepr.for bulk allt
Register of sanction- maint. By AAO recored
101 all AA for standing chrags eg. Payment of rly 330
siding, cont.
Register of securities- int. beaing securites in
102 GE/CDA possession a certificate at close of 337
year by GE
Register of unstamped ack. Receip book-
103 issue & maint. By AAO & verify it at the FB 338
for all RAR recpt.
Requisition under RAIP Act 1952 property
104 can be retained under occupation for 10 344(c)
years
Revenue ledger- maint by AAOBSO for which
105 LF leivable by Govt. owned/Hired/lease/civil 174
work

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 Revised AA- if amt. exceed more than 10%
106 of AA(No limit of no. of time & comp. auth on 50
total amt.)
Road Register- maint by GE include each
road
107 341
length/class/bridge/culverts/drains/retaining
wall etc.
Sacntion not accorded in piecemeal to bring
108 44
in the power of sanctioning authority
Sanction require-Legitimacy of chg-
109 Correctness of classification-competency- 38
grouping of works
Scale of Accn- checked superior/inferior
110 182
rank/allot to contr. For institutes etc
Single Accn- Officer commissioned after 1st
111 july 1949 & below 25 year & married treated 181
single accn.
Sotck Register-contain numerical a/c of
112 receipt & issue nad balance of article of 257
sotock
Squash Court- A separate folio in rev. ledger
113 to recover LF in addition to rent but not LF 174(N)
accomodation
Star rate/pro rata rate - upto 50000 checked
114 120(19)
by SW and above 50000 by SSW
Stationary required to a/c section obtained
115 through stationary depot of commd. 16
through PCDA/CDA
Stock Book rate- const. thr. the year but
116 check every year adding estmt. Cost of 255-256
store+frt+duty+ovr hd
Stock Limit- auth. By CWE max. four month
117 requirement of the div. for minor 236
work/maint.
Technical compensation claim- paid aftr pre-
118 scruitny by CDA with doc-Hire/lease agrmt., 130
sch of dmge.
Term & Running contract- Amount checked
119 by sanction estimate/modified amount of 80
previous contr.
TS- Proposal are structurally sound and
120 estimate are accuretely prepared based on 51
adquate data
121 Typist/Class 'D' of DAD not attached to MES 19-20

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 Unpaid Register- kept by cashier/SDO- Amt.
122 forfeited after 24 month but claim may 157
sanctin by CDA
Vacation- with sufficient reason LF recovered
123 up to date of vacation otherwise up to full 183
month
Vacation- within 10 days from trf.-extend by
124 stn commdr. for 2 month if accn. not alloted 183(Last)
to new stn.
Various cash books/ledgers maint. By DEO
125 349(iii)
audited by AAO 100%
Visitor Book of MES Inspection bungalow-
126 212
checked by AAOBSO 100%
Workshop a/c- maint supdt of workshop &
127 posted by a/c clerk from daily sheets passed 275
on supdt.

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1 Insurance of Govt Store generally not be done
Rate/Running contract of store of Ord. origin be done only when non-avali. Cert. by ord. auth.
Issue rate of store received for special repair will be fixed by GE from actual cost
755
743
768